Ref.
Audit Observations Audit Recommendations Status of Implementation
could not be ascertained whether the extent history of repair, and d) post-inspection
of the damage and necessity of repair were report.
determined, the scope of work specified in
the Job Order was accomplished, and the 32. We further recommended that the Unimplemented
required replacement parts were installed, Municipal Accountant ensure that There was still a lack of
thereby impeding the effective and disbursements for the repairs and requirements for these
efficient monitoring of the periodic repairs maintenance of motor vehicles and heavy disbursements.
and preventive maintenance of all motor equipment are supported with the required
vehicles and heavy equipment owned by documents enumerated under Section
the Municipality. 9.1.3.4 of COA Circular No. 2012-001.
AAR 23. The Municipality paid additional 33. We recommended that Management stop Unimplemented
2021 honoraria to the Barangay Health Workers the payment of additional honoraria to the The Municipality, through the
p.49 (BHWs) and Barangay Nutrition Scholars Barangay Health Workers (BHWs) and Mayor, had entered into a
(BNS) of its 22 component barangays Barangay Nutrition Scholars (BNS) Memorandum of Agreement with
contrary to Section 4.2 of DBM Local pursuant to DBM Local Budget Circular the BHWs and BNSs to pay a
Budget Circular (LBC) No. 63 dated No. 63, Section 95 of R.A. No. 7160 and monthly honorarium for the
October 22, 1996, Section 95 of R.A. No. Article IX-B of the 1987 Philippine services rendered. The
7160 and Section 8, Article IX-B of the Constitution to avoid incurring illegal component barangays of the
1987 Philippine Constitution, prohibiting expenditures. Municipality had transferred their
double compensation, thus, resulting in budget allocation for the payment
illegal expenditures of ₱542,500.00. of honoraria of the BHWs and
BNSs to the Municipality.
The Auditor would like to
emphasize that the BHWs and
BNSs are appointed personnel of
the Punong Barangays. Hence,
payment of their honoraria
should be done by the Barangay.
If the Municipality wishes to
70
