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                                                                                                                           Annex A


                                                                                                       Status of Implementation/
   Ref.                  Observation                               Recommendation
                                                                                                          Results of Validation
                                                                                                     deduction. However, in CY
                                                                                                     2021       and    2022,    the
                                                                                                     Municipality granted the same
                                                                                                     monetary award to all its
                                                                                                     officials and employees.
2019 AAR   The Municipality conducted a five- day      71. Management observe the prudent use of              Unimplemented
AO No.7,   workshop on the formulation of its              their scarce resources by adhering to the
Page 38    Executive Legislative Agenda (ELA) at           limitations prescribed under COA
           Jelly’s Haven Resort in Sta. Fe, Bantayan       Circular No. 2012-003 dated October
           Island, Cebu City, in violation of the          29, 2012, and DILG Memorandum
           pertinent provisions of COA Circular No.        Circular No. 2011-59 dated April 25,
           2012-003 dated October 29, 2012, and            2011, and, henceforth, conduct similar
           DILG Memorandum Circular No. 2011-59,           activities in the most economical
           resulting in extravagant expenditures           manner possible to save funds for other
           amounting to ₱621,590.75                        development projects.
                                                       72. Management require the officials and               Unimplemented
                                                           employees concerned to refund the
                                                           excessive traveling expenses totaling
                                                           ₱57,090.00 and stop the practice of
                                                           allowing national government personnel
                                                           to charge their traveling expenses
                                                           against the municipal funds.