Ref. Audit Observations Audit Recommendations Status of Implementation
of Works, creating confusion in the 3. We also recommended that the project Unimplemented
budget monitoring and the plan and POW become the basis for Management still had not properly planned
implementation thereof. Hence, the setting definite and realistic timelines the timelines of the PPAs in the AIP.
desired output of Management may of programs, projects, and activities
not have been fully achieved. (PPA) in the AIP.
4. We further recommended that the APP Unimplemented
contain all the vital information about Management still had not properly planned
the projects to be implemented. the details of the PPAs in the APP.
AAR 3. The Municipality continued to grant 5. We recommended that Management Implemented
2023 hazard pay to its 14 Public Health strictly observe the provisions of R.A.
p.35 Workers (PHWs) amounting to No. 7305 and its revised IRR for the
₱891,954.30 from January 2023 to grant of hazard pay to its PHWs.
AAR
November 2023 without adhering to
2020
p.55 the conditions set forth under R.A. No. 6. We further recommended that Implemented
7305, and likewise without fulfilling Management secure the documentary
the documentary requirements listed in requirements for the payment of
COA Circular No. 2012-001 dated hazard pay to the PHWs as listed
June 14, 2012, thus rendering the under COA Circular No. 2012-001
propriety and validity of the payments dated June 14, 2012.
questionable.
AAR 4. The Municipality did not close its 7. We recommended that Management Implemented
2023 checking account with the Philippine immediately close their checking
p.39 Veterans Bank (PVB) with a bank account with the PVB and appropriate
balance amounting to ₱111,021.18 the money for the implementation of
even if it has already become dormant programs and projects that are
as of December 31, 2023, thus beneficial to the constituents of the
affecting the efficiency of utilizing Municipality, subject to the usual
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