Annex A
Status of Implementation/
Ref. Observation Recommendation
Results of Validation
No. 2012-003 dated October 29, 2012, respective definite expected output to
amounting to ₱495,000.00. establish the necessity of the
a. Medical consultants’ services are consultancy services they are employed
redundant to the functions of the regularly for. Henceforth, payment of the services
appointed Municipal Health Officer of the rendered by medical consultants shall be
Municipality. properly supported with the
b. Expected outputs/deliverables were not documentary requirements provided
clearly provided in the Terms of Reference under Section 9.1.2 of COA Circular
(TOR) or Contract of Services. No. 2012-001dated June 14, 2012.
c. The documentary requirements peculiar
to the contract and/or the mode of
procurement necessary in the auditorial
review and in the technical evaluation were
not submitted to the Auditor nor attached to
the DVs.
A monetary award under the Municipality’s 41. Management submit a list of employees Unimplemented
2021 AAR
AO No.11, Program on Awards Incentives for Service with special achievements recognized
Page 67 Excellence (PRAISE) was paid to all by an outside group, indicating the
officials and employees at ₱70,000.00 each amount of monetary savings generated
without adhering to the pertinent provision by their suggestions, inventions,
of Civil Service Commission (CSC) superior accomplishments, and other
Memorandum Circular No. 01, s. 2001 personal efforts in accordance with
dated January 26, 2001, thus, resulting in Section 6 of CSC MC No. 1, s. 2001.
irregular expenditures totaling 42. Management discontinue the use of their Unimplemented
₱4,550,000.00. savings for payment of monetary awards
