Ref.
Audit Observations Audit Recommendations Status of Implementation
suggested retail price (SRP) of the
Department of Health (DOH) under
Circular No. 2020-0133 dated March 12,
2020 and Memoranda Nos. 2020-0250 and
2020-0250-A dated May 24, 2020 and
June 2, 2020, respectively, contrary to
GPPB Circular No. 01-2020 dated April 6,
2020, resulting to a price variance of
₱51,979.00 which could have been made
available for other COVID-19 related
expenses.
AAR 32. The Municipality granted COVID-19 47. Likewise, we recommended that Unimplemented
2020 Hazard Pay to its 170 personnel who Management submit copy of the approved The approved contracts of
p.52 physically reported for work at their contracts of personnel under COS and JO personnel under the COS and JO
respective offices or work stations during scheme. schemes had not yet been
the implementation of the Enhanced submitted.
Community Quarantine (ECQ) in the total
amount of ₱1,561,250.00 without the
supporting documents necessary to
determine compliance with the pertinent
provisions of DBM Budget Circular No.
2020-1 dated March 24, 2020. Thus, the
propriety and regularity of the grant could
not be ascertained.
AAR 33. The Municipality granted hazard pay 48. We recommended that the Municipal Implemented
2020 amounting to ₱39,411.90 to its nine Public Accountant require all the PHWs to support
p.53 Health Workers (PHWs) assigned at its their claims for hazard pay with proof of
Rural Health Unit and in 22 barangays actual exposure to specific health hazards
without considering actual exposure to and occupational risks with certification
77
