Ref.
Audit Observations Audit Recommendations Status of Implementation
Summary of Supplies and Materials Issued
(SSMI), which could result in the
misstatement of inventory and expense
accounts at the end of the year.
AAR 21. Various procurements of rice for 29. We recommended that Management Unimplemented
2021 distribution to affected families during the undertake their procurements through
p.42 Modified Enhanced Community Competitive Bidding in accordance with
Quarantine (MECQ) totaling Section 10, Rule IV of the IRR of R.A. No.
₱5,234,000.00 were made through 9184, except as provided in Rule XVI of
Shopping despite the absence of the the IRR.
conditions specified under Section 52.1 of
the Revised Implementing Rules and 30. We also recommended that Management Unimplemented
Regulations (IRR) of Republic Act (R.A.) observe the judicious application of The Municipality had still
No. 9184 and the related Government Shopping as the alternative mode of procured items through Shopping
Procurement Policy Board (GPPB) procurement when the conditions provided in CY 2024.
issuances, thus defeating the State’s under Section 52.1 of the Revised IRR of
declared policy of economical procurement R.A. No. 9184 are established.
while possibly depriving the Municipality
of obtaining the most advantageous prices.
AAR 22. Disbursements amounting to at least 31. We recommended that before any repairs Unimplemented
2021 ₱1,234,367.37 for repairs and maintenance and maintenance of motor vehicles and Management had already started
p.47 of motor vehicles and heavy equipment heavy equipment are undertaken, supporting the disbursement
were not supported with pre-repair and Management require the personnel in vouchers covering payments for
post-repair inspection reports, reports of charge to prepare the following reports, repairs and maintenance of motor
waste materials, copy of documents namely: a) pre-repair evaluation report and vehicles with the Pre-inspection
indicating the history of repair, and other approved detailed plans showing in Report, Waste Materials Report;
documentary requirements enumerated sufficient detail the scope of work/extent of and Post-inspection Report but
under Section 9.1.3.4 of COA Circular No. repair to be done, b) report of waste still lacked the History of Repair.
2012-001 dated June 14, 2012. Thus, it materials, c) document indicating the
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