Status of
Ref. Observation Recommendations Implementation / Results
of Validation
damages that affected its delays may be promptly undertaken catch-up
serviceability nor did it undertake corrected and other courses of programs to
catch-up programs to accelerate action/remedies may be accelerate work
work accomplishments or implemented in order to accomplishments to
reconstruct/repair the damaged recover/restore the serviceability recover/restore the
projects, thereby hampering the of the damaged projects; and serviceability of the
delivery of the desired benefits by damaged projects.
the targeted end-users of the said Furthermore, the
projects and affecting their valuation eight projects
recorded in the books since these identified were
were not revalued nor was already completed.
impairment recognized in
accordance with IPSAS 17 and 21. 62) Prepare an evaluation report and Unimplemented
inventory of damaged The Audit Team did
properties/projects, subject to not receive any
due validation, so that the CAO document of the
can properly record the evaluation report and
impairment thereof in the books. inventory of damaged
properties/project,
subject to due
validation, as basis
for the Accounting
Office to record the
impairment.
2020 24) Distribution of the Emergency 63) The City Mayor, the City Unimplemented
AAR, Subsidy Program (ESP) through Accountant, and the CSWDO Ongoing
AO Social Amelioration Program (SAP) send demand letters to the implementation of the
No. to the 35 barangays of Bais City remaining 141 ineligible recommendation
11, included 188 ineligible beneficiaries beneficiaries for the immediate
page as contained in the Validation refund of the illegally received
58 Report for Ineligible Families for the subsidy totaling ₱846,000.00 as a
SAP dated June 2, 2020, issued by matter of personal recourse. It is
the DSWD Field Office VII emphasized that this is without
addressed to the City Social Welfare prejudice to the disallowance of
Development Officer (CSWDO) of the same amount and for refund
Bais City. Out of the 188 ineligible by the authorizing City Officials
beneficiaries, only 47 returned the as being the ones primarily
cash assistance, leaving 141 who responsible for the refund of the
failed to restitute the total amount of improperly provided subsidy
₱846,000.00, hence, resulting in prescribed under Section VIII-
irregular expenditures contemplated B.6.1 of DSWD MC No. 09,
under COA Circular No. 2012-003. series of 2020.
Moreover, the inclusion of ineligible
beneficiaries in the SAP distribution
violates the pertinent provisions of
DSWD Memorandum Circular
(MC) No. 09, series of 2020 or the
Omnibus Guidelines in the
Implementation of the ESP, thus,
depriving the eligible and deserving
indigent family of the most needed
benefit.
74
