Page 73 of 77

                                                                            Status of
Ref.            Observation                Recommendation             Implementation/Result
                                                                         s of Validation
         and facilities      to   the        as prescribed in
         constituents.                       Local        Budget
                                             Circular No. 111
                                             dated June 10,
                                             2016 to ensure the
                                             efficient        and
                                             effective provision
                                             of basic services
                                             and facilities to its
                                             constituents.
AAR      The Municipality is still       57. Management               Unimplemented
2017     operating an open dumpsite          adopt measures to
, AO     for solid waste at Barangay         mitigate          the    This was not one of the
no. 2,   Cabalayongan, contrary to           effects of the           priority programs or
page     Sections 17 (h) and 37 of           current        open      activities during the
23       Republic Act (R.A.) No.             dumpsite,                audited year.
         9003, hence continually             concretize
         exposing the inhabitants in         methods          and
         the surrounding areas to            procedures for the
         health risks/hazards and the        phaseout/eventual
         environment to further              closure of the
         deterioration.                      existing       open
                                             dumpsite within a
                                             specific        time
                                             frame and make
                                             robust             its
                                             compliance with
                                             Republic         Act
                                             9003.
AAR      The Municipality granted        58. The       concerned      Unimplemented
2016     Collective       Negotiation        officials        and
, AO     Agreement            (CNA)          employees refund         The concerned officials
no. 2    incentive to its 99 officials       the amount paid as       and    employees    had
page     and      employees         at       CNA incentive.           refunded    the    CNA
23       ₱25,000.00 each even                                         granted     to    them.
         without a valid CNA                                          However, they did not
         agreement contrary to                                        return the full amount,
         DBM Budget Circular No.                                      and collection was still
         2016-7 dated December 1,                                     ongoing.
         2016, resulting in irregular


                                                                                            75