Annex A
Status of Implementation/
Ref. Observation Recommendation
Results of Validation
2015-009 dated December 1, 2015 and Civil December 1, 2015 and CSC-COA-DBM
Service Commission (CSC), Commission Joint Circular No. 1, s. 2017 dated June
on Audit (COA), Department of Budget and 15, 2017.
Management (DBM) Joint Circular No. 1, s.
2017 dated June 15, 2017, thereby, affecting
the fair presentation of the Property, Plant,
and Equipment (PPE) and expense accounts
in the financial statements.
2019 AAR Due to the various awards and recognitions 69. Management submit a list of employees Unimplemented
AO No. 6, received in CY 2019, the Municipality with special achievements recognized
Page 35 granted monetary awards under its Program by an outside group, indicating the
on Awards and Incentives for Service amount of monetary savings generated
Excellence (PRAISE) to all its 63 officials by their suggestions, inventions,
and employees amounting to ₱60,000.00 superior accomplishments, and other
each without adhering to the pertinent personal efforts.
provisions of Civil Service Commission 70. Henceforth, adhere strictly to the Unimplemented
(CSC) Memorandum Circular No. 01, s. provisions of CSC Memorandum
2001 dated January 26, 2001, thus, resulting Circular No. 1, series of 2001 in the The Audit Team issued a
in irregular expenditures totaling granting of monetary awards under the Notice of Disallowance upon
₱3,780,000.00. PRAISE. evaluating the documents
submitted by Management for
the PRAISE monetary
incentive granted in CY 2019.
Refunds were made on an
installment basis through salary
