Annex A
Status of Implementation/
Ref. Observation Recommendation
Results of Validation
under the PRAISE program in the
absence of proof to establish that these
savings were generated from
employees’ suggestions, innovations,
inventions, superior accomplishments,
and other personal efforts. Otherwise,
they could be held liable for willful
violations of existing laws, rules, and
regulations.
Medicine and medical supplies purchased to 43. Management require the Inventory Implemented
2020 ML
Par. No.17, respond to the crisis brought about by the Committee to prepare and submit the (Closed due to a change in
Page 3 coronavirus disease (COVID-19) pandemic duly accomplished RPCI. condition)
totaling ₱1,922,304.00 out of the Bayanihan 44. The Municipal Accountant make the Unimplemented
Grant to Cities and Municipalities (BGCM) necessary adjustments, to reflect the
were directly charged to Drugs, Medicines correct balances of the Inventory
and Expenses and Medical, Dental and accounts in the financial statements
Laboratory Expenses, respectively, contrary based on the result of the inventory
to Section 44 of the Philippine Public Sector count of the Inventory Committee.
Accounting Standards (PPSAS) and Section 45. Henceforth, the Municipal Accountant Unimplemented
114 of the Manual on the New Government properly record the purchases of
Accounting Standards (MNGAS), Volume inventories in the appropriate inventory
I, hence, affecting the fair presentation of accounts and the consumption thereof as
the financial expense, upon receipt of the Summary
statements. of Supplies and Materials Issued (SSMI)
from the Property Officer.
