Management Status of
Ref. Observation Recommendations
Comments/Actions Implementation
2020 AAR, Copies of perfected contracts Xxx
AO No. 6, with the supporting
page 41 documents of six 29. Moreover, Management Submission via email only Unimplemented
infrastructure projects under is required to adhere consisted of some documents,
the 20% Development Fund strictly to the provisions particularly, the Notices of
which was completed in CY of COA Circular No. Award and Purchase Orders,
2020 with a total project cost 2009-001 dated February and not all the required
of ₱6,242,600.90 were not 12, 2009. documents under COA
submitted to the auditor for Circular No. 2009-001.
review, as required under
COA Circular No. 2009-001
dated February 12, 2009,
thus, determination of the
reasonableness of contract
prices and initial evaluation
that the contractual covenants
were not disadvantageous to
the Municipality could not be
conducted.
2020 AAR, Due to the absence of internal We recommended that
AO No. 7, control mechanism on Management:
page 42 inventories, the Municipality
failed to properly monitor and 30. render proper accounting The MSWDO had not Unimplemented
recognize the receipts, of the difference noted submitted any report to
recording, issuances, and from the purchased and account for the difference
management of food items distributed food items; therefore, proper accounting
procured for relief had not been rendered.
distribution in relation to the
COVID-19 pandemic totaling 31. install sound internal No action had been done. Unimplemented
₱10,638,575.00 contrary to control mechanism in the
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