Ref.
Audit Observations Audit Recommendations Status of Implementation
Circular No. 09 series of 2020 be
observed.
AAR 27. The Municipality paid at least 39. We recommended that Management submit Unimplemented
2020 ₱20,554,755.63 for purchases of goods and to the Auditor copy of the Management had already
p.41 services from various suppliers in response Mayor’s/Business Permit, original OSS of submitted the OSS and valid
to the COVID-19 pandemic despite the the suppliers, duly notarized, using the form Mayor’s Permits of the suppliers.
lack of required supporting documents prescribed under RA No. 11469 and RA Management had not submitted
contrary to GPPB Circular No. 01-2020 No. 11494, and PE certification stating that the Procuring Entity Certification
dated April 6, 2020, GPPB Resolution No. it exerted all efforts to secure the most stating that they exerted all
18-2020 dated September 16, 2020 and advantageous price to the government. efforts to secure the most
Section 4(6) of Presidential Decree (PD) advantageous price for the
No. 1445, thus, it could not be established government.
whether the suppliers were legally,
technically and financially capable and 40. We further recommended that the Implemented
whether the subject goods and services Municipal Accountant ensure that the
were procured at the most advantageous documentary requirements are satisfactorily
price. complied with in accordance with GPPB
Resolution No. 18-2020 dated September
16, 2020 and GPPB Circular No. 01-2020
dated April 6, 2020 and that the DVs are
duly supported with complete documents
pursuant to Section 4(6) of PD No. 1445.
AAR 28. The reasonableness of the prices of 41. We recommended that Management require Unimplemented
2020 medical supplies, welfare goods and other the personnel concerned or the end-user Per checking with the CY 2024
p.45 items purchased by the Municipality in duly authorized by the Head of the transactions, some purchase
response to the declaration of State of Procuring Entity to completely and orders had lacked required
AAR Public Health Emergency throughout the properly fill up the relevant and required information, such as the mode of
2016 country due to the Coronavirus Disease information in the PO pursuant to Item B of procurement.
2019 (COVID-19) amounting to COA Circular No. 96-010 dated August 15,
74
