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                                                                               Management               Status of
Ref.           Observation               Recommendations
                                                                            Comments/Actions         Implementation
       amount of ₱123,006.50 was         to substantiate the grant payrolls. Furthermore, the
       not substantially supported       of SRA:                       daily status/ monitoring
       with complete documentary                                       report on COVID-19 patients
       requirements, contrary to         a. Inter-Agency         Task had not been submitted.
       Section 4(6) of Presidential          Force (IATF) for the
       Decree (P.D.) No. 1445,               Management             of
       precluding the Auditor from           Emerging Infectious
       ascertaining the propriety and        Diseases Resolution
       regularity of the grant during        of       the        Risk
       the     period      of      the       Certification in the
       implementation       of    the        workplace;
       Enhanced          Community       b. Authority from the
       Quarantine (ECQ).                     head of agency/office
                                             to render service
                                             during the period of
                                             the ECQ stating the
                                             prescribed       official
                                             working hours as well
                                             as the entitlement of
                                             the SRA;
                                         c. Individual approved
                                             daily time record
                                             (DTR) or daily report
                                             of           attendance
                                             indicating the dates
                                             and      time       they
                                             physically reported
                                             for work; and
                                         d. Daily
                                             status/monitoring


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