Annex A
Status of Implementation/
Ref. Observation Recommendation
Results of Validation
2019 AAR Per diems and travel expenses claimed 77. Management require the concerned Unimplemented
AO No.14, exceeded the allowable amount in violation government employees refund the
Page 56 of the pertinent provisions of Executive excess amount of per diems claimed for The proof of payment had not
Order No. 298 dated March 23, 2004, their travels and, henceforth, strictly been provided to the COA
resulting in excess payment of ₱69,459.00. comply with the provisions of the Auditor.
Moreover, liquidation reports totaling existing law, rules and regulations on
₱18,665.00 were not completely supported travel.
with the required documents as provided
under Section 1.2.4 of COA Circular No.
2012-01 dated June 14, 2012, thus, affecting
the review and evaluation on the propriety
of the subject transaction.
2018 AAR The eight disbursement vouchers (DVs) 78. Management require the Municipal Unimplemented
AO No.5, covering the payment of food items for the Accountant to, henceforth, ensure the
Page 36 Supplemental Feeding Program (SFP) completeness of supporting documents
procured thru bidding totaling ₱940,640.50 to the DVs covering payments of goods
were not completely supported with procured thru competitive bidding in
documentary requirements enumerated accordance with the pertinent provisions
under the pertinent provisions of Republic of RA No. 9184 and Section 9.0 of COA
Act (RA) No. 9184 and Section 9.1 of COA Circular No. 2012-001 dated June 14,
Circular No. 2012-001 dated June 14, 2012, 2012.
hence, the integrity of the bidding process
could not be properly evaluated.
