Management Status of
Ref. Observation Recommendations
Comments/Actions Implementation
COA Circular No. 2006-002 referred to in Annexes
dated January 31, 2006, thus, 13, 14, 15 and 16 of
amounts for Appropriations, Volume II of the
Allotments, and Obligations MNGAS. At the back of
cannot be validated. these forms are
instructions on how it
shall be accomplished.
2019 AAR, The Municipality paid all of 41. We recommended that No appropriate certification Unimplemented
AO No. 3, its 15 Public Health Workers the Municipal was submitted by the PHWs.
page 42 (PHWs), 2 Social Workers Accountant require all
and 2 Agriculturists hazard PHWs and other entitled
pay at maximum rates of personnel to support their
25% of their basic monthly claims for hazard pay
salary, except for the with proof of actual
Municipal Health Officer exposure to specific
(MHO) and the 2 Social health hazards and
Workers who were paid at occupational risks,
maximum rates of 10% and certifications from
20%, respectively, and did appropriate agencies and
not support the payroll with the documents required
the required proof of actual under Section 5.8 of
exposure to hazards and COA Circular No. 2012-
hardships as required under 001 dated June 14, 2012
DBM-DOH Joint Circular in order to establish
No. 1, series of 2012 dated validity of payments.
November 29, 2012, as
amended, the Revised IRR of
RA 7305, and DBM-DSWD
Joint Circular No. 1, series
2018, as well as the
91
