Status of
Ref. Observation Recommendations Implementation / Results
of Validation
2020 25) One hundred thirteen Job 64) The CSWDO further validate the Unimplemented
AAR, Order workers of the City ineligibility of the 113 Job Order Ongoing
AO Government of Bais were included workers and that the Human implementation of the
No. in the distribution of the Emergency Resource and Management recommendation
12, Subsidy Program (ESP) through Officer (HRMO) review the
page Social Amelioration Program (SAP) remaining 897 names of other
60 totaling ₱678,000.00, in violation of Job Order workers who may have
the pertinent provisions of DSWD been paid but were not included
MC No. 09, series of 2020, resulting in the validated list.
in the imprudent disbursement of
scarce government funds that could 65) The 113 Job Order workers be Unimplemented
have been used to finance other required to refund the ESP given Ongoing
priority measures to address the totaling ₱678,000.00, otherwise, implementation of the
pandemic. Also, such disbursement the responsible City Officials recommendation
is considered as an “irregular should refund the said amount,
expenditure” as defined in COA subject to any adjustments as a
Circular No. 2012-003. result of the CSWDO and HRMO
validation of ineligible paid
beneficiaries.
2020 26) The propriety and validity of 66) Henceforth, Management ensure Unimplemented
AAR, disbursements amounting to that efficient and systematic Submitted documents
AO ₱87,534,000.00 for 14,589 target procedures are in place while are subject to
No.5, beneficiaries under the ESP through strictly adhering to existing validation.
page DSWD’s SAP were rendered guidelines set forth under DSWD
43 doubtful due to incomplete MC No. 09 series of 2020 in the
documentary requirements implementation of SAP and
prescribed under DSWD MC No. similar future undertakings of the
09, series of 2020. government. As for the subject
transaction, we recommended
that Management comply with
the documentary requirements
pursuant to the audit suspensions
that may be issued.
2020 27) The distribution of food 67) Management submit without Unimplemented
AAR, supplies and other relief goods further delay the RDS which Submitted documents
AO totaling ₱51,811,964.00 charged should contain the name and are subject to
No.9, against the Bayanihan Grant to signature of recipients as well as validation.
page Cities and Municipalities was not the date of receipt, and such other
54 adequately documented through necessary information, including
properly accomplished Relief the kind and quantity of items
Distribution Sheets (RDS), contrary received to establish
to Section 2 of P.D. No. 1445 and accountability for the food items
COA Circular No. 2020-004 and and relief assistance distributed.
other existing regulations, thus,
casting doubt on the propriety of the
Food Supplies Expenses presented
in the financial statements.
2019 28) The City did not properly The City Mayor:
AAR, monitor the implementation of 11
AO projects costing ₱12,600,000.00 68) Direct the City Engineer, City Implemented
No.9, which were found upon ocular Planning and Development All the 11 projects
page inspection to be either defective or Coordinator and/or other officials were completely
51 with negative slippage nor did it take involved to submit a written rectified and
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