Annex A
Status of Implementation/
Ref. Observation Recommendation
Results of Validation
2020 ML The reasonableness of fuel consumption 50. The rules and regulations on the use of Unimplemented
Par. No.63, amounting to ₱499,969.32 as well as the government vehicles be strictly
Page 19 propriety of the use of various vehicles implemented by requiring, for each and
purportedly used in response to COVID-19 every trip, the driver’s trip ticket which
emergency could not be determined because should contain all the required
the supporting trip tickets lacked the information prior to approval.
required information while some were not 51. Likewise, Management ensure that the Unimplemented
submitted for audit purposes, contrary to odometers of all vehicles are working
Item 2 on the Specific Rules and properly to ascertain the distance
Regulations of COA Circular No. 77-61 travelled per trip, otherwise, indicate in
dated September 26, 1977. Moreover, the trip tickets the point of origin and the
Monthly Reports of Fuel Consumption of point of destination.
government vehicles were not prepared and 52. Management submit Monthly Report of Unimplemented
submitted contrary to Item 4 on the Specific Official Travels and Monthly Report of
Rules of the Circular. Fuel Consumption to the Auditor for The Monthly Report on Official
verification purposes pursuant to the Travels and Monthly Report on
Manual on Audit for Fuel Consumption Fuel Consumption had not been
of Motor Vehicles (COA Circular No. submitted to the COA Auditor
77-61 dated September 26, 1977). for verification purposes.
2020 ML Procurement of fuel under the Bayanihan 53. The Bids and Awards Committee (BAC) Unimplemented
Par. No.74, Act totaling ₱499,969.32 was not supported submit copies of the Mayor’s/Business
Page 21 with complete documentation contrary to Permit and duly notarized OSS.
the pertinent provisions of the Government 54. The Municipal Accountant see to it that Unimplemented
Procurement Policy Board (GPPB) Circular the required documents for negotiated
No. 01-2020 dated April 6, 2020. Moreover, procurement (emergency cases) are
