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                                                                                   Management                  Status of
  Ref.              Observation                 Recommendations
                                                                                 Comments/Actions           Implementation
            government thus resulting to       Municipal        Engineer
            unused materials, some of          before the same is
            which could no longer be           approved in order to
            used, such as hardened             avoid the purchase of
            cement,     nor     even be        excess materials and loss
            accounted for at the time of       of government funds, and
            inspection, resulting to waste     that in cases where
            of government funds of             excesses    cannot       be
            ₱75,893.50.                        avoided, the Municipal
                                               Engineer see to it that the
                                               excess materials are
                                               reprogrammed            for
                                               utilization   in     other
                                               projects      of        the
                                               Municipality.

                                           47. We also recommended           The Municipal Engineer had     Unimplemented
                                               that     the    Municipal     not submitted a formal
                                               Engineer submit an            explanation on the excessive
                                               explanation for the excess    quantities of materials.
                                               quantities of materials
                                               programmed, the neglect
                                               to properly account and
                                               store the excess and to
                                               reprogram these to other
                                               projects      of       the
                                               Municipality.
2017 AAR,   Payment of registration fee to 48. We recommended that SB        A letter request had already   Unimplemented
AO No. 6,   the Liga Ng Mga Barangay           member       Chona      A.    been sent to the concerned
 page 37    Sa Pilipinas amounting to          Agustino demand from          personnel of the Liga but no


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