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                                                                                 Management                   Status of
  Ref.             Observation                 Recommendations
                                                                               Comments/Actions            Implementation
                                              and its IRRs to avoid the
                                              incurrence of interest and
                                              penalties; and

                                             Xxx
2020 AAR,   The    propriety    of   the We      recommended        that
AO No. 3,   disbursements             of Management:
 page 32    ₱8,252,599.50 under the
            Bayanihan Grant to Cities 27. Instruct the Municipal           The supporting documents        Unimplemented
            and Municipalities (BGCM)        Accountant to submit the      for the purchase of medicines
            could not be ascertained due     complete       supporting     had not been submitted.
            to incomplete documentation      documents in order to
            contrary to Section 4(6) of      ascertain the propriety of
            Presidential Decree (P.D.)       the disbursement made;
            No. 1445.
                                         28. Require the Municipal         The Monthly Report of            Implemented
                                             Accountant to verify and      Official Travels and Monthly
                                             ascertain that payments       Report of Fuel Consumption
                                             for gasoline, oil and         had been submitted.
                                             lubricants    are     duly
                                             supported             with
                                             completely filled up
                                             driver’s trip tickets for
                                             proper evaluation on the
                                             propriety              and
                                             reasonableness of fuel
                                             consumption;

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