Management Status of
Ref. Observation Recommendations
Comments/Actions Implementation
03-2020 dated March 9, APP for CY 2024.
2021 indicating procedural Xxx
lapses and deficiencies in the
procurement process of the 39. Moreover, we The pertinent documents had Unimplemented
Municipality, thereby, recommended that not been submitted.
rendering the legality and Management submit the
regularity of the transactions lacking required
doubtful. Moreover, the documents to the Office
procurement of COVID- of the Auditor, and
related expenditures comply with the
amounting ₱23,693,034.60 documentary
were paid despite lack of requirements under COA
supporting documents in Circular No. 2012-001
violation to Section 4(6) of for future disbursements.
Presidential Decree (P.D.)
No. 1445, and COA Circular
No. 2012-001 dated June 14,
2012, thus, casting doubt on
the regularity, validity, and
propriety of the
disbursement.
2020 AAR, Registry of Appropriations, 40. We recommended that RAAO was not submitted by Unimplemented
AO No. 13, Allotments and Obligations Management advise the the Municipal Budget
page 81 (RAAO) were not Municipal Budget Officer.
maintained by the Municipal Officer to maintain the
Budget Officer as prescribed Registries of
in Section 04, paragraph (h) Appropriations,
Volume I of COA Circular Allotments and
No. 2002-003 dated June 20, Obligations. The format
2002 and as amended in of these forms can be
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