Annex A
Status of Implementation/
Ref. Observation Recommendation
Results of Validation
came up with their quotations despite the c. A breakdown of each caterer’s menu
lack of a menu. Hence, the integrity of the offering.
procurement process is questionable.
a. The issuance of the contract to the
supplier and the delivery of meals were
made before the procedures in the
procurement process were undertaken.
b. The suppliers who participated in the
canvass came up with their quotations
despite the lack of a menu.
2021 AAR The necessity, propriety and legality of 39. Management refrain from hiring Implemented
AO No.10, hiring two medical consultants is consultants whose functions can be (Closed due to change in
Page 61 questionable because the nature of work performed by regularly appointed condition)
they performed was redundant to the officials of existing offices of the LGU
functions of the Municipal Health Officer as set forth in laws, rules and regulations
(MHO) as provided under Section 478, Title or in their position description form to
V of Republic Act (RA) No. 7160, thus, avoid the unnecessary duplication of
contrary to Section 7 of COA and DBM works/functions and wastage of
Joint Circular No. 2 dated October 20, 2020. government funds.
Moreover, the expected output/deliverables 40. In the hiring of consultants, Unimplemented
were not clearly specified in the Contract of Management should clearly define the
Service, which could possibly result in consultants’ expected output in their
irregular and unnecessary expenditures, as individual contract and require the latter
defined in Paragraph 4.1 of COA Circular to prepare their monthly
accomplishment reports vis-à-vis their
