Ref.
Audit Observations Audit Recommendations Status of Implementation
shopping despite the absence of the IRR of RA No. 9184, except as provided in
conditions specified under Section 52.1 of Rule XVI of the Revised IRR.
the Revised Implementing Rules and
Regulations (IRR) of Republic Act (RA)
No. 9184. Moreover, the subject
procurement is not included in the line of
business of the supplier. Hence, validation
of the legal capability of the supplier as
required under Section 34 of the Revised
IRR of RA No. 9184 was not complied
with, rendering the legality of the
transactions questionable.
AAR 15. The payment of ₱19,498,333.22, 21. We further recommended that, henceforth, Implemented
2022 representing 15% mobilization for the the Municipal Accountant ensure the
p. 53 construction of the 2-storey Bacong completeness of the supporting documents
Commercial Complex procured through for every transaction of the Municipality
public bidding, was not fully substantiated before payment is made in compliance with
by the basic and additional documentary Section 4(6) of PD No. 1445.
requirements prescribed under Sections 9.1
to 9.1.1.1 of COA Circular No. 2012-001
dated June 14, 2012, thus, the propriety
and validity of the transaction could not be
ascertained.
AAR 16. The Municipality spent 22. We further recommended that Management Implemented
2022 ₱1,390,000.00 out of the Local Disaster adhere strictly to the provisions of DILG
p. 56 Risk Reduction and Management Fund Memorandum Circular No. 2012-73 dated
(LDRRMF) for the purchase of an April 17, 2012, NDRRMC-DBM-DILG
ambulance, contrary to Section 5.0 of JMC No. 2013-1 dated March 25, 2013,
National Disaster Risk Reduction and and DBM LBC No. 124 dated March 26,
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