Annex A
Status of Implementation/
Ref. Observation Recommendation
Results of Validation
2019 AAR The Municipality paid its 12 Public Health 73. The Municipal Accountant require all Unimplemented
AO No.8, Workers (PHWs) hazard pay at fixed rates the PHWs to submit proof of actual
Page 42 per month from January to September 2019 exposure to specific health hazards and The Municipal Accountant and
totaling ₱430,917.50 without the required occupational risks, and documents the PHWs had not submitted
proof of actual exposure to hazards and required under Section 5.8 of COA the certification from the DOH
hardships pursuant to Department of Budget Circular No. 2012- 001 dated June 14, and proof of actual exposure to
and Management (DBM) and Department of 2012 to support their hazard pay. the hazard.
Health (DOH) Joint Circular No. 1, series of
2012 dated November 29, 2012, as amended
by DBM-DOH Joint Circular No. 1, series
of 2016 dated July 15, 2016 and Revised
Implementing Rules and Regulations (IRR)
of Republic Act (R.A.) No. 7305, and the
documentary requirements prescribed
under Section 5.8 of COA Circular No.
2012-001 dated June 14, 2012, hence, the
validity and propriety of the payment could
not be determined.
2019 AAR Salaries and wages of job order (JO) and 74. Management stop charging the wages of Unimplemented
AO No.10, contract of service personnel assigned in the JO and contract of service personnel,
Page 46 Local Disaster Risk Reduction and who performed administrative and
Management Office (LDRRMO) amounting maintenance works, to the 70%
to P1,079,312.00 were charged to the Local LDRRMF.
Disaster Risk Reduction and Management 75. Henceforth, utilize the fund for more Unimplemented
Fund (LDRRMF) contrary to Section 4.0 of worthy projects and programs that
