Annex A
Status of Implementation/
Ref. Observation Recommendation
Results of Validation
Medical equipment and other supplies with 46. The Municipal Accountant prepare the Unimplemented
2020 ML
Par. No.29, a serviceable life of more than one year but necessary adjusting entry to correct the Documents to support the
Page 6 small enough to be considered as Property, accounting treatment of items small implementation of the
Plant, and Equipment (PPE) amounting to enough to be considered as PPE to recommendation had not been
₱582,400.00 were capitalized to PPE Inventory accounts. submitted as of date.
contrary to the pertinent provisions of COA 47. Henceforth, strict compliance to COA
Circular Nos. 2005-002 and 2020-004 dated Circular No. 2005-002 dated April 14, Unimplemented
April 14, 2015, and January 31, 2020, 2005, and Section 4(ee) of COA
respectively, resulting in the overstatement Circular No. 2020-004 dated January 31,
of the PPE accounts by the same amount. 2020, is enjoined.
2020 ML The updated Annual Procurement Plan 48. Management require the BAC, through Implemented
Par. No.53, (APP), Notice of Awards (NOA), and other its Secretariat, to post in the GPPB (Closed due to a change in
Page 16 related information of goods amounting to online portal the updated APP, NOA, condition)
₱7,629,138.52 procured through emergency and other information relative to the
procurement out of the Bayanihan Grant to procurement of projects in accordance
Cities and Municipalities (BGCM) were not with the provisions of GPPB Circular
submitted to and posted in the GPPB online No. 01- 2020 dated April 6, 2020.
portal contrary to Section 9 of GPPB 49. The LCE send a written notice to the Unimplemented
Circular No. 01- 2020 dated April 6, 2020, Auditor and other government agencies
and Section 4.1 of the DBM Local Budget stated under Section 4.4 of DBM LBC
Circular (LBC) No. 125 dated April 7, 2020, No. 125 dated April 7, 2020, on the
hence, accountability and transparency in posting of NOA, Contract or Purchase
the conduct of Emergency Procurement Orders and other necessary information
under the Bayanihan Act was not fully in the GPPB Online Portal.
achieved.
