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                                                                            Management                        Status of
  Ref.              Observation                 Recommendations
                                                                          Comments/Actions                 Implementation
                                           29. require the MDRRMO or No reports submitted.                 Unimplemented
                                               property     officer    to
                                               prepare reports on the
                                               inventory and monitoring
                                               of all procured and
                                               donated          supplies,
                                               materials,     equipment,
                                               and relief goods in
                                               accordance with COA
                                               Circular No. 2014-002
                                               dated April 15, 2014; and

                                               Xxx
2020 AAR,   The absence of adequate            Xxx
AO No. 5,   documentation               and
 page 57    appropriate profiling of 30. henceforth,              require   A system for cash assistance    Implemented
            beneficiaries        in      the Management to establish        was established through
            implementation         of    the a     system      in     the   Municipal Ordinance No.
            Emergency Subsidy Program        distribution of SAP and        2023-01 dated March 1,
            (ESP) through the Social         similar cash assistance        2023.
            Amelioration Program (SAP)       programs wherein the
            of the Department of Social      guidelines issued by the
            Welfare and Development          DSWD are followed and
            (DSWD) resulted in the           that proper validation
            failure to comply with the       and appropriate profiling
            pertinent      provisions     of of     beneficiaries     are
            DSWD             Memorandum      performed             before
            Circular No. 2020-09, hence,     disbursement.
            the eligibility of beneficiaries
            and the propriety and

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