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                                                                              Management                  Status of
  Ref.             Observation              Recommendations
                                                                            Comments/Actions           Implementation
            Item No. 5, Section IV of      repacking of goods to
            COA Circular No. 2014-002      monitor the release of
            dated April 15, 2014.          items for repacking and
                                           account the packed relief
                                           items to ensure that these
                                           are safeguarded from
                                           possible theft, loss and
                                           wastage;

                                        32. require the MDRRMO or No         report     had    been    Unimplemented
                                            property     officer    to submitted.
                                            prepare reports on the
                                            inventory and monitoring
                                            of all procured and
                                            donated          supplies,
                                            materials, equipment, and
                                            relief      goods       in
                                            accordance with COA
                                            Circular No. 2014-002
                                            dated April 15, 2014;

                                         Xxx
2020 AAR,   The absence of adequate We recommended that:
AO No. 8,   documentation          and
 page 45    appropriate profiling of 33. the MSWDO submit a             A written justification had    Unimplemented
            beneficiaries    in     the  written explanation on         already been submitted.
            implementation     of   the  the difference between         However, Management had
            Emergency Subsidy Program    the number of the target       not submitted additional
            (ESP) through the Social     beneficiaries (8,047) and      documents to account for the
            Amelioration Program (SAP)   the actual beneficiaries       deficiencies noted.


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