Ref. Audit Observations Audit Recommendations Status of Implementation
from NTC prior to the said
acquisition, contrary to the pertinent
provisions of NTC Memorandum
Circular No. 2-05-88, NTC
Memorandum Circular No. 11-21-88,
and COA Circular 2012-003 dated
October 29, 2012, thus, creating doubt
on the propriety and legality of the
procurement.
AAR 19. Honoraria amounting to ₱45,000.00 We recommended that Management
2021 and ₱55,000.00 were paid to the submit the following documents to support
p.53 members of the KALAHI-CIDSS the payment of honoraria to the members
Municipal Coordinating Team (MCT) of the MCT and MIAC:
and Municipal Inter-Agency
Committee (MIAC), respectively, 30. An explanation of why the MIAC was Unimplemented
without strictly complying with the created despite the absence of any An explanation for why the MIAC was not
guidelines set forth under the stipulation in the MOA for the referred to in the MOA still had to be
Department of Budget and creation thereof; given.
Management (DBM) Budget Circular
No. 2007-2 dated October 1, 2007, 31. Justification that the works rendered Unimplemented
hence, the regularity of the claims by the members of the MCT and A justification had yet to be given.
could not be established. MIAC were in addition to or over and
above their regular workload; and
32. Computation of the honoraria paid to Unimplemented
the payees. The computation submitted for the
honoraria still lacked the items stated in
the guidelines cited.
69
