Annex A
Status of Implementation/
Ref. Observation Recommendation
Results of Validation
No. 80 dated July 20, 2012, hence depriving
the municipal government of utilizing such
excess funds for other lawful purposes.
2013 AAR The Municipal Government of Amlan made 93. The Municipal Treasurer desist from Unimplemented
AO No.5, an advance payment on sand and gravel making advance payments in
Page 25 procured for the Improvement of Cantalina- accordance with Item 4, Annex D of the
Penusuan-Tuybo Road totaling Revised IRR of RA 9184.
₱252,358.45 before these were delivered 94. The Property and Inspection Officer Unimplemented
contrary to section 88 (1) of Presidential must submit a written explanation on the
decree No. 1445, which could have resulted discrepancy noted between the date the The Property and Inspection
to possible loss of government funds had the Acceptance and Inspection Report was Officer still had not submitted
delivery of materials had not taken place at signed by them and the actual dates of the written explanation for the
all. delivery of the materials per delivery discrepancy between the dates
receipts. the Acceptance and Inspection
Report was signed and the
actual dates of delivery of the
materials per delivery receipts.
2013 AAR Had the Municipal Government of Amlan 95. The Municipal Treasurer immediately Unimplemented
AO No.6, not fully paid Earthworks Construction & collect the liquidated damages
Page 28 Supply for the procured construction amounting to ₱140,664.02 less the Management still had not
materials before their complete delivery, it amount of the performance security, if collected the liquidated
could have imposed and collected liquidated there is still any, from Earthworks damages. Moreover, the
damages on delayed deliveries totaling Construction & Supply for the delayed incumbent Municipal Treasurer
₱140,664.02 in accordance with Paragraph deliveries of construction materials. did not know about the subject
3.1, Annex D of the Revised Implementing transaction.
