Ref.
Audit Observations Audit Recommendations Status of Implementation
₱7,894,318.75 and ₱9,249,714.00 charged 1996.
against the Bayanihan Grant to Cities and
Municipalities (BGCM) and Local Disaster
Risk Reduction and Management Fund
(LDRRMF), respectively, could not be
ascertained because the detailed
specifications including brand names of
the items were not indicated in the
Purchase Orders (POs), contrary to Item B
of COA Circular No. 96-010 dated August
15, 1996, making it difficult to compare
the prices of these supplies and goods with
the prevailing market price and in
establishing its compliance with Section 5
of the Government Procurement Policy
Board (GPPB) Circular No. 01-2020 dated
April 6, 2020.
AAR 29. Procurements of various relief goods 42. We recommended that the BAC require the Unimplemented
2020 totaling ₱16,214,736.00 under the suppliers to submit the original notarized Management had submitted the
p.46 Bayanihan Act were neither supported OSS before or after award of contract but OSS of New Bian Yek
with Omnibus Sworn Statement (OSS) nor before payment is made and include a Commercial, ACME Traders,
a warranty clause included in the purchase warranty clause in the contract or POs for and Payalin Trading, Inc. only.
orders (POs) contrary to Sections 3.5 and procurements through emergency purchase Management had not yet
4.3 of the Government Procurement Policy in accordance with GPPB Circular No. 01- submitted the OSS of Royal Star
Board (GPPB) Circular No. 01-2020 dated 2020 dated April 6, 2020. Trading and New Merry Mart
April 6, 2020 and Section 1 of GPPB Corporation.
Resolution No. 18-2020 dated September
16, 2020, hence, putting the Municipality 43. We further recommended that the Implemented
at a disadvantage in case of uncorrected Municipal Accountant ensure the
defects and nonconformity with quality completeness of the documentary
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