Status of
Ref. Observation Recommendation Implementation/Result
s of Validation
thus, potency and safety, as 15. The personnel The personnel concerned
well as the reasonableness concerned or the were already required to
of prices of these drugs and end-user duly fill up the complete
medicines, could not be authorized by the information required in
guaranteed. Municipal Mayor, the POs.
as Head of the
Procuring Entity,
fill up the relevant
and required
information in the
PO pursuant to
Item B of COA
Circular No. 96-
010 dated August
15, 1996.
AAR Procurement of a mini 16. The Bids and Implemented
2023 dump truck and cargo Awards
, AO dropside surplus by the Committee, The appropriate authority
no. 8, Municipality totaling henceforth, first was already secured
page ₱3,894,000.00 was not secure the before any purchase of a
33 supported by the appropriate vehicle.
appropriate Authority to authority to
and Purchase Motor Vehicles purchase motor
(APMV) and violated the vehicles, in
AAR prohibition on the compliance with
2022 acquisition of DBM BC No.
, AO reconditioned vehicles, 2022-1.
no. inconsistent with the 17. Management Implemented
12, Department of Budget and submit an
page Management (DBM) explanation for the Management explained
45 Budget Circular (BC) No. procurement of that their budget for a
2022-1, hence impairing the surplus vehicle vehicle was limited.
the validity and regularity to justify the However, they promised
of the related violation of to avoid procuring
disbursements. Section 9 of BC surplus vehicles in the
No. 2022-1 future.
prohibiting the
purchase of
reconditioned
motor vehicles.
62
