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                                                                                                                                Annex A


                                                                                                          Status of Implementation/
    Ref.                     Observation                                Recommendation
                                                                                                            Results of Validation
              withdrawals of 5,250.20 liters of diesel from     complete before payments are made in
              the supplier amounting to ₱173,479.05 were        accordance with the provisions of GPPB
              already made prior to the date of the             Circular No. 01- 2020 dated April 6,
              Purchase Request (PR), hence, failing to          2020.
              establish transparency and efficiency in the 55. Likewise, the BAC submit an                      Unimplemented
              procurement process.                              explanation for the withdrawal of the
                                                                5,250.20 liters of diesel before the PR
                                                                was approved on May 26, 2020.
                                                            56. Management strictly comply with RA              Unimplemented
                                                                No. 9184 and its Revised IRR and any
                                                                relevant policies and issuances of GPPBThe legal documents for the
                                                                on emergency procurement during the    procurement of fuel still had to
                                                                State of Public Health Emergency       be submitted or attached to the
                                                                arising from COVID-19.                 DVs. Furthermore, the Audit
                                                                                                       Team had not received an
                                                                                                       explanation for the withdrawal
                                                                                                       of 5,250.20 liters of diesel
                                                                                                       before the PR was approved.
              The Municipality procured rice in the total   57. Management consider forging a                  Unimplemented
2020 ML
Par. No.86,   amount of ₱1,999,795.50 out of the                Memorandum of Agreement with NFA
Page 28       Provincial Aid from private suppliers             to ensure rice supply.
              instead of the National Food Authority        58. Lastly, the Bids and Awards Committee          Unimplemented
              (NFA) contrary to Section 1 of Executive          (BAC) and other officials who approved
              Order No. 51 dated December 22, 1998,             the award and payment to submit
              thereby, incurring prices of rice at              explanations why they should not be