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Ref.
                   Audit Observations                       Audit Recommendations                    Status of Implementation


                                                                                                  The Auditor would like to
                                                                                                  emphasize that Management
                                                                                                  could not invoke the issue on
                                                                                                  security and safety risks because
                                                                                                  the Certification from the PNP
                                                                                                  Provincial Office did not state the
                                                                                                  existence of a security risk.

AAR    26.     The propriety and validity of 38. We recommended that Management ensure                     Unimplemented
2020     disbursements         amounting          to systematic procedures while strictly         Management had commented
p.37     ₱45,870,000.00      under    the     Social adhering to existing guidelines set forth    that the evaluation of the
         Amelioration Program (SAP) of the           under DSWD Memorandum Circular No.           qualifications of the beneficiaries
         Department of Social Welfare and            09 series of 2020 in the implementation of   for the SAP was undertaken by
         Development (DSWD) were rendered            SAP.                                         the personnel from Region VII
         doubtful due to the inclusion of personnel                                               DSWD; thus, the LGU has no
         under casual, job order (JO) or contract of                                              control over who will be granted
         service and incomplete documentary                                                       the financial assistance. The
         requirements prescribed under DSWD                                                       Disbursements were also made
         Memorandum Circular No. 09 series of                                                     by the DSWD personnel and only
         2020.                                                                                    assisted by some personnel of the
                                                                                                  LGU.

                                                                                                  The Auditor would like to
                                                                                                  emphasize that the funds for the
                                                                                                  SAP were downloaded to the
                                                                                                  Municipality;              hence,
                                                                                                  disbursements of the funds were
                                                                                                  made through them. It is only
                                                                                                  proper that the conditions and
                                                                                                  documentary         requirements
                                                                                                  outlined in DSWD Memorandum

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