Annex A
Status of Implementation/
Ref. Observation Recommendation
Results of Validation
Rules and Regulations of Republic Act No.
9184.
2011 AAR Municipal officials in calendar year 2010, 96. Immediate refund in full of the amounts Unimplemented
granted excessive Productivity received in excess of what is authorized
Enhancement Incentive (PEI) to its officers in DBM Budget Circular No. 2010-3 Management had not provided
and employees at ₱21,000.00 each in excess totaling ₱748,000.00. proof of payment.
of the maximum allowable amount of
₱10,000.00 per employee as stipulated
under DBM Budget Circular No. 2010-3
dated November 30, 2010, thus, resulting in
irregular and excessive disbursements in the
total amount of ₱748,000.00
2010 AAR The municipality could have earned 97. Management consider the disposal of its Unimplemented
additional income from the sale of its unserviceable properties.
unserviceable properties with a book value 98. The Municipal Treasurer prepare the Unimplemented
of ₱359,846.58 had these items been IIRUP with the appraisal of each item
auctioned to the public, instead of keeping made by an appraisal committee for the
and/or allowing them to be exposed to purpose and have those items inspected
natural and man-made elements thus and approved by the Regional Technical
resulting in complete deterioration and and Information Technology Services,
deprived the municipality if additional COA Region VII.
revenue which may have been made to 99. The Municipal Treasurer undertake the Unimplemented
available to finance other projects. In disposal of the unserviceable properties
addition, these properties were not following the procedures and guidelines
reclassified from the PPE account to the provided under Sections 502-505 of the
