Management Status of
Ref. Observation Recommendations
Comments/Actions Implementation
for Local Government Units and appoint a permanent
(LGUs) which indicated General Services Officer
weak control on the in accordance with the
procurement, utilization and qualification cited in
recording thereof, and Section 490(a) of R.A.
putting in doubt the No. 7160 and the Civil
correctness of the amounts of Service laws, rules and
the various supplies and regulations.
materials expenses and the
presentation of the inventory
accounts.
2020 AAR, Due to the absence of We recommended that the
AO No. 4, internal control mechanism Management:
page 54 on inventories, the
Municipality failed to 27. render proper accounting No proper accounting had Unimplemented
properly monitor and of the difference noted been done.
recognize the receipts, from the purchased and
recording, issuances, and distributed food items;
management of food items
procured for relief 28. install sound internal Internal control mechanism Unimplemented
distribution in relation to the control mechanism in the had not been installed.
COVID-19 pandemic repacking of goods to
totaling ₱21,053,019.72, monitor the release of
contrary to various existing items for repacking and
regulations. account the packed relief
items to ensure that these
are safeguarded from
possible theft, loss and
wastage;
83
