Status of
Ref. Observation Recommendation Implementation/Result
s of Validation
page Purchase Orders (POs)
29 contrary to Item B of COA
Circular No. 96-010 dated
and August 15, 1996.
and
2020
, AO
no. 1,
page
21
AAR Management was not able 37. The Local Chief Unimplemented
2021 to develop a Public Service Executive (LCE)
, AO Continuity Plan (PSCP) as institutionalize the The LCE was not able to
no. 6, required under the National PSCP by creating create a working group
page Disaster Risk Reduction a working group due to different priorities
33 and Management Council that will perform during the audited year.
(NDRRMC) Memorandum the following
Nos. 33, s. 2018 and 57, s. activities:
2020, thereby preventing 38. conduct risk Unimplemented
proper evaluation and assessments
documentation of whether considering new There was no working
the internal capacities, variables after the group created.
recovery requirements and pandemic;
strategies of the Local
Government Unit (LGU) of
Basay could continuously
function and deliver
essential services during an
emergency or disaster.
39. identify critical Unimplemented
processes and
functions; There was no working
group created.
40. determine Unimplemented
scenarios that may
disrupt normal There was no working
operations; group created.
41. conduct risk and Unimplemented
impact analyses;
69
