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                                                                                   Management                 Status of
  Ref.              Observation                  Recommendations
                                                                                 Comments/Actions          Implementation
            properly documented, which          new backhoe and LED
            is not consistent with GPM          wall.
            Volume 2, thus the ABC may
            not be reflective of the current 6. In       addition,      we   Subsequent    ABC      for     Implemented
            market price at the time of the     recommended that the         purchase of equipment had
            bid.                                BAC Chairman conduct a       itemized prices for each
                                                thorough review of the       component.
                                                ABC for all procurements
                                                before it is submitted for
                                                approval to the Municipal
                                                Mayor        to     ensure
                                                transparency           and
                                                accountability of the
                                                procurement process.
2023 AAR,   Job-order (JO) and casual 7. We recommended that                 During the cash count         Unimplemented
AO No. 5,   employees who were allowed          the Municipal Treasurer      conducted last December 20,
 page 36    to receive collections for the      ensure strict adherence to   2024, JO employees still
            LGU are not properly                existing      laws     and   performed collection duties
            bonded, contrary to Section         regulations and that all     but they were still not
            101 of PD No. 1445, thus            accountable officers and     bonded.
            exposing government funds           employees under his
            to unsecured losses.                jurisdiction be properly
                                                bonded       to    provide
                                                effective bond coverage
                                                in case of shortages or
                                                losses in compliance with
                                                Section 101 of PD No.
                                                1445.




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