Ref.
Audit Observations Audit Recommendations Status of Implementation
AAR 59. The Municipality did not procure 95. We recommended that the Municipality Unimplemented
2016, common-use supplies from the procure common-use supplies from PS- Management had resorted to
p. 49 Procurement Service-Department of DBM and, henceforth, comply with the Shopping as a mode of
Budget and Management (PS-DBM) nor provisions of Administrative Order No. 17 procurement for common-use
submit their Annual Procurement Plan for dated July 28, 2011 and DBM Circular supplies and may consider
Common-Use Supplies and Equipment Letter No. 2011-6 dated August 25, 2011. procuring from the depot if it
(APP-CSE) to DBM as required under becomes practical in terms of
Administrative Order No. 17 dated July 28, distance, cost, and time. The
2011 and DBM Circular Letter No. 2011-6 LGU noted that the supplies at
dated August 25, 2011, thus, failing to the PS-DBM depot were of
ensure transparency and enhance inferior quality or had been in
streamlined procurement process. stock for a long time, as
evidenced by their physical
appearance.
2015 60. Procurements of submersible pumps 96. We recommended that the Bids and Awards Unimplemented
AAR totaling ₱610,114.00 were done through Committee strictly observed Section 52.1 of Verification of records had
Shopping contrary to Section 52.1 of the the Revised Implementing Rules and showed that several
Revised Implementing Rules and Regulations of RA No. 9184 in the procurements were still done
Regulations of RA No. 9184, thereby, procurement of goods. through shopping during CY
making the transactions irregular. 2024.
2015 61. The Municipality failed to deduct 97. We recommended that the OIC-Municipal Unimplemented
AAR 10% warranty security from the total Accountant see to it that 10% warranty The Municipality had still failed
contract price of medicines procured security is deducted from the amount to deduct 10% warranty security
contrary to Section 62.1 of the Revised claimed to protect the interest of the LGU from the total contract price of
Implementing Rules and Regulations of pursuant to 62.1 of the Revised medicines procured in CY 2024.
RA No. 9184, thus, there is a risk that Implementing Rules and Regulations of RA
defective drugs and medicines may not be No. 9184.
replaced or the LGU may not be able to
recover the cost thereof.
95
