Annex A
Status of Implementation/
Ref. Observation Recommendation
Results of Validation
2018 AAR Purchases of food items in connection with 79. The MSWDO prepare the PRs for the Unimplemented
AO No.6, the implementation of the Supplementary procurement of food items based on the
Page 38 Feeding Program- Cycle 7 were not suggested cycle menu (Annex A of AO The submitted modified menu
supported with an approved menu but the No. 04, series of 2016). If there be any was not duly signed as
same items with almost the same quantity modification thereof, the MSWDO is reviewed and approved by the
were purchased for each feeding week for likewise required to attach in the DV the MNAO/ Nutritionist.
the period December 2017 to March 2018 duly reviewed and approved menu by
contrary to DSWD Administrative Order the MNAO/Nutritionists of the Field
No. 03 series of 2017 dated February 8, Office so that purchases of ingredients
2017. could be properly evaluated.
2018 AAR The current year unexpended/ 80. The Municipal Accountant prepare a Unimplemented
AO No. 8, unobligated balance of the Quick Relief correcting entry to transfer the
Page 44 Fund (QRF) and the Local Disaster Risk unexpended balances of the QRF and
Reduction and Management Fund LDRRMF-MOOE from the General
(LDRRMF) Maintenance and Other Fund to the Trust Fund books.
Operating Expenses (MOOE) amounting to 81. Likewise, the Municipal Treasurer Unimplemented
₱1,965,805.80 was not transferred to the coordinate with the Municipal
Special Trust Fund (TF) under the account Accountant to ascertain the amount to be The Audit Team could not
“Trust Liability- DRRMF” contrary to transferred to the Trust Fund in the ascertain the correctness of the
Section 5.1.10 of COA Circular No. 2012- issuance of check. amount in the absence of
01 dated September 12, 2012. Moreover, in subsidiary records and
the prior years’ only the unexpended QRF necessary supporting
was credited to Trust Liability-DRRMF documents.
account in the General Fund instead in the
TF, hence, overstating “Government
