Management Status of
Ref. Observation Recommendations
Comments/Actions Implementation
precluding the Auditor from Emerging Infectious the entitlement of the
ascertaining the propriety and Diseases Resolution COVID-19 Hazard Pay had
regularity of the grant during of the Risk not been submitted.
the implementation of the Certification in the
Modified Enhanced workplace; and the
Quarantine (ECQ). c. Authority from the
head of agency/office
to render service
during the ECQ
stating the prescribed
official working
hours and the
entitlement of the
COVID-19 Hazard
Pay.
2021 AAR, The Disbursing Officer (DO) 20. We recommended and The DO had still been Unimplemented
AO No. 3, was allowed to draw multiple Management agreed that handling multiple cash
page 32 cash advances in one day for the irregular procedure in advances.
the payment of salaries and the grant of cash
wages, honoraria, financial advances, such as the
assistance, and other similar grant of multiple cash
payments because the advances to the DO –
Municipality has only one Designate in one day be
DO, contrary to Section 4.1.2 immediately stopped.
of COA Circular No. 97-002
dated February 10, 1997, 21. We also recommended Management opted not to Unimplemented
resulting in overlapping of that the Municipal Mayor designate an additional DO
cash advances, unnecessarily appoint or designate because they had planned to
exposing government funds additional DO to avoid disburse payrolls through the
granting multiple cash Automated Teller Machine
54
