Annex A
Status of Implementation/
Ref. Observation Recommendation
Results of Validation
commercial rate. Moreover, the liquidation held liable for the loss to the government
report was not adequately supported with of at least ₱375,000.00 arising from the
documentary requirements in violation of purchase of rice from private suppliers
Sections 142 and 146 of COA Circular No. at higher prices than that offered by
92-386 dated October 20, 1992, and other NFA.
existing rules and regulations, hence, the
propriety and validity of the transaction
could not be ascertained.
The distribution of rice to the affected 59. Management submit proof of receipt by The distribution sheets did not
2020 ML
Par. No.90.2, households of the Municipality due to the and distribution of rice to the specify the quantity of relief
Page 31 COVID-19 pandemic was not adequately beneficiaries to ensure actual receipt of goods given to each unit,
documented contrary to Sections 142 and rice by the recipients pursuant to Section making it hard to track how
146 of COA Circular No. 92-386 dated 123 of the New Government Accounting much was distributed and what
October 20, 1992, and other existing System Manual, Volume I. remains in inventory.
regulations, thus, precluding evaluation to
ensure that these were properly accounted
for and distributed to the intended
recipients.
Various expenses amounting to 60. Management refrain from charging the Unimplemented
2020 ML
Par. No.108, ₱213,486.49 were improperly charged to the aforementioned expenditures to the
Page 38 70% Local Disaster Risk Reduction and LDRRMF and, henceforth, utilize it for
Management Fund (LDRRMF) contrary to PPAs enumerated under NDRRMC,
