Ref.
Audit Observations Audit Recommendations Status of Implementation
hazards and hardships pursuant to the from appropriate agencies and other
Revised Implementing Rules and documents required under Section 5.8 of
Regulations (RIRR) of Republic Act (RA) COA Circular No. 2012-001 dated June 14,
No. 7305 and DBM-DOH Joint Circular 2012.
No. 1, series of 2012 dated November 29,
2012, as amended by DBM-DOH Joint
Circular No. 1, series of 2016 dated July
15, 2016, and without the documentary
requirements prescribed under Section 5.8
of COA Circular No. 2012-001 dated June
14, 2012, hence, the validity and propriety
of the payment could not be determined.
AAR 34. Nine Public Health Workers (PHWs) 49. We recommended that Management adhere Implemented
2020 were granted hazard duty pay only for the strictly with the rates of hazard pay per
p.56 period October to December 2020 and at a month applied to the monthly basic salary
rate less than what is allowed under in accordance with Section 3.3 of DBM-
Section 3.3 of DBM and DOH Joint DOH Joint Circular No. 1 series of 2016
Circular No. 1, series of 2016 dated July dated July 15, 2016 subject to the Personal
15, 2016, depriving them of the actual Services limitation in LGU budget, to
amount of hazard pay due them to help ensure that health workers are justly
improve their economic well-being. compensated.
AAR 35. The failure of Management to 50. We recommended that Management Unimplemented
2020 comply with the reporting guidelines for prepare a one-time report to the National Management had submitted the
p.57 in-kind donations as required under Disaster Risk Reduction and Management following documents to the
pertinent provisions of COA Circular No. Council (NDRRMC), through the Office of NDRRMC:
2020-009 dated April 21, 2020, resulted in the Civil Defense (OCD) on all donations
the delayed transmittal of data/information received by the Municipality and furnish a. Acceptance of Donation
to the Office of the Civil Defense (OCD), the Auditor a copy of the (a) Form on the donations
thus, affecting the accuracy of the Acknowledgement Receipts of the received by the Municipality
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