Annex A
Status of Implementation/
Ref. Observation Recommendation
Results of Validation
other documentary requirements to prove
that the recipients physically reported for
work during Enhanced Community
Quarantine (ECQ) or Modified Community
Quarantine (MECQ), contrary to Section 4.3
of the Department of Budget and
Management (DBM) Budget Circular No.
2020-1 dated March 24, 2020.
c. Elected officials of the barangay were
granted hazard pay contrary to Section 2 of
AO No. 26 dated March 23, 2020, and
Section 3 of DBM Budget Circular No.
2020-1 dated March 24, 2020, resulting in
the illegal disbursement of funds amounting
to ₱126,000.00.
The fund intended for the operation and 36. In the preparation of the Annual Budget, Unimplemented
2021 AAR
AO No.7, maintenance of the Office for Senior the Head of the OSCA submit to the The supporting documents of
Page 49 Citizens Affairs (OSCA) amounting to Municipal Budget Officer a request for the subject transaction were not
₱10,000.00 per month or aggregating allotment of funds for the maintenance submitted to the COA Auditor.
₱120,000.00 was granted through financial and operation of the OSCA showing the
assistance and was not supported with any estimated amount needed for each
documentary requirement setting out function, activity, or purpose consistent
conditions governing the use of the funds with the Revised Chart of Accounts for
and the reporting responsibilities of the LGUs, as prescribed under COA
recipient as required under Section 3.0 of
