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                                                                                      Management                   Status of
   Ref.              Observation                  Recommendations
                                                                                    Comments/Actions            Implementation
                                                      report on COVID-19
                                                      patients, PUIs or
                                                      PUMs quarantined in
                                                      the      Municipality’s
                                                      COVID-19 facility, in
                                                      the homes, and in
                                                      other         isolation
                                                      facilities covering the
                                                      same period of the
                                                      ECQ.
2020 AAR,    The reasonableness of the        37. We recommended and            Purchase orders attached to     Unimplemented
AO No. 11,   prices of medicines, medical         Management agreed to          CY     2024     disbursement
 page 56     supplies and equipment               require the concerned         vouchers still lacked the
             amounting to ₱3,884,245.00           personnel or the end-user     relevant     and     required
             could not be ascertained             duly authorized by the        information, particularly the
             because the Purchase Orders          Head of the Procuring         date of delivery and the date
             (POs) did not contain the            Entity to completely and      the PO was signed by the
             complete             detailed        properly fill up the          supplier.
             specifications and brand             relevant and required
             names of the items contrary to       information in the PO
             Item B of COA Circular No.           pursuant to Item B of
             96-010 dated August 15,              COA Circular No. 96-010
             1996, causing difficulty in          dated August 15, 1996.
             comparing the prices of these
             supplies with the prevailing
             market prices.




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