Annex A
Status of Implementation/
Ref. Observation Recommendation
Results of Validation
COA Circular No. 2012-001 dated June 14, Circular No. 2015-009 dated December
2012, thus, leaving no basis for monitoring 1, 2015.
of fund utilization and reporting while 37. The Municipal Accountant submit the Unimplemented
exposing such funds totaling ₱120,000.00 to abovementioned documentary The supporting documents of
risk of possible misuse. requirements provided under Section 3.1 the subject transaction still had
a. The fund intended for the maintenance of COA Circular No. 2012-001 dated not been submitted to the COA
and operations of the OSCA was granted June 14, 2012 to support the fund Auditor.
through financial assistance. transfers or financial assistance
b. The DVs on the payment of financial extended to OSCA totaling
assistance to OSCA were not supported by ₱120,000.00.
any documentary requirements to support
the claim, thereby leaving no basis for
monitoring fund utilization and reporting.
Competitiveness and transparency were not 38. Management submit the following: Unimplemented
2021 AAR
AO No.9, assured in the procurement of catering a. An explanation of the issuance of Management still had not
Page 57 services for the meals provided to persons work orders or contracts and the submitted their explanation.
under quarantine totaling ₱389,407.94 delivery of services by the supplier
because the issuance of the contract to the before the procurement procedures
supplier and the delivery of meals were provided under Item 8.b, Annex H of the
made before the procurement procedures Revised IRR of R.A. No. 9184 were
provided under Item 8.b, Annex H of the undertaken;
Revised Implementing Rules and b. An explanation of why the caterers
Regulations (IRR) of Republic Act (R.A.) who participated in the canvass were
No. 9184 were undertaken. Moreover, the able to come up with their bids despite
caterers who participated in the canvass the lack of a menu; and
