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                                                                                Management                  Status of
   Ref.             Observation                 Recommendations
                                                                              Comments/Actions           Implementation
             totaling      ₱22,984,734.60      the      process     and
             might result to irregular         documentary
             expenditures.                     requirements as provided
                                               in GPPB Circular 01-
                                               2020        relative   to
                                               procurements under the
                                               Bayanihan        Act  for
                                               review and evaluation by
                                               the audit team.

                                           36. We also recommended No justification had been             Unimplemented
                                               that    the      Municipal submitted.
                                               Accountant            and
                                               Treasurer justify the
                                               payment         of     the
                                               transactions despite the
                                               absence the original copy
                                               of the notarized Omnibus
                                               Sworn Statement for
                                               those procurements with
                                               ABC above ₱500,000.00.
2020 AAR,    The Bids and Awards               Xxx
AO No. 11,   Committee (BAC), through
 page 75     its Secretariat, did not post 37. We also recommended Posting requirements for               Implemented
             the Notices of Award              that Management comply accountability               and
             (NOAs),       contracts    or     with     future    posting transparency, namely posting
             purchase orders, updated          requirements           for to the PhilGEPS website, had
             Annual Procurement Plan           accountability        and been complied with for CY
             (APP),     including    other     transparency.              2024.
             pertinent documents for the

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