Status of
Ref. Observation Recommendation Implementation/Results
of Validation
10, page ₱137,951,735.00 was authority to Purchase of vehicles were
54 not supported by the purchase motor now supported with the
appropriate Authority vehicles, in appropriate authority.
to Purchase Motor compliance with
Vehicles (APMV) and DBM BC No. 2022-
other documents 1, and DILG MC
required under No. 2022-105.
Department of Budget
and Management
(DBM) Budget
Circular (BC) No.
2022-1, hence
impairing the validity
and regularity of the
related disbursements.
AAR The City Government 20. Management secure Implemented
2023, did not secure the the applicable NTC
AO no. required purchaser’s permits to purchase, Management already
11, page and dealer’s permits possess, and secured appropriate
56 from the National operate the radio permits.
Telecommunications communication
Commission (NTC) for equipment, in
the procurement of 38 compliance with
Radio RA No. 584 and
Communications NTC MC No. 2-05-
Equipment amounting 88.
to ₱190,000.00
contrary to RA No.
3846, otherwise known
as the “Radio Control
Law,” as amended by
RA No. 584. Hence,
the validity of the
disbursements was
questionable, resulting
in an illegal
expenditure.
AAR The City Government 21. Management shall Unimplemented
2023, of Bayawan has been be guided by the
AO no. using the names and pertinent provisions
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