Management Status of
Ref. Observation Recommendations
Comments/Actions Implementation
authenticity of the payments
could not be verified.
2020 AAR, The payroll covering the 31. We recommended that The pertinent documents had Unimplemented
AO No. 7, payment of COVID-19 Management require the not been submitted.
page 65 Special Risk Allowance Municipal Health Officer
(SRA) to 190 public health to submit to the Auditor
workers (PHWs) in the total the following documents
amount of ₱437,614.50 was to substantiate the grant
not substantially supported of SRA:
with complete documentary
requirements, contrary to a. Inter-Agency Task
Section 4(6) of Presidential Force for the
Decree (P.D.) No. 1445, Management of
precluding the Auditor from Emerging Infectious
ascertaining the propriety Diseases Resolution
and regularity of the grant of the Risk
during the period of the Certification in the
implementation of the workplace;
Enhanced Community b. Authority from the
Quarantine (ECQ). head of agency/office
to render service
during the period of
the ECQ stating the
prescribed official
working hours as
well as the
entitlement of the
SRA;
c. Individual approved
daily time record or
85
