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                                                                     Status of
  Ref.         Observation            Recommendation          Implementation/Results
                                                                   of Validation
12, page images      of   public        of            DILG The standees were still in
57       officials in calendars,        Memorandum            use   by      the   City
         standees, and patient          Circular No. 2010- Government.
         transport      vehicles,       101            dated
         which       contravenes        September        23,
         DILG MC No. 2010-              2010, and COA
         101. Thus, the related         Circular No. 2013-
         expenses amounting to          004 dated January
         at least ₱96,620.00            30, 2013, and desist
         were      deemed     an        from using standees
         irregular expenditure          of the City Mayor
         of government funds.           and henceforth ban
                                        the use of names or
                                        initials      and/or
                                        images or pictures
                                        of       government
                                        officials         of
                                        government
                                        programs, projects,
                                        and properties of
                                        the             City
                                        Government         to
                                        prevent          any
                                        perception        of
                                        impropriety.
                                    22. Management limit Implemented
                                        affixing
                                        government            Government vehicles of
                                        vehicles to the the City were no longer
                                        official seal or affixed with any names
                                        name of the LGU related to public officials,
                                        and the words
                                        “FOR OFFICIAL
                                        USE         ONLY”
                                        pursuant to DILG
                                        MC No. 2010-101.
AAR    The Internal Auditing        23. The IAS Head Unimplemented
2023,  Standards (IAS) and              direct his teams to
AO no. Internal       Control           continue        and The Baseline Assessment
       Standards (ICS) for the          complete          its of   Internal     Control


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