Ref. Audit Observations Audit Recommendations Status of Implementation
AAR 24. The propriety of the procurement of 38. We recommended that Management Unimplemented
2020 food items amounting ₱9,109,546.00 substantiate the propriety of the Management still had yet to justify the
p.34 charged to the Bayanihan Grant to procurement of food items distributed subject observation.
Cities and Municipalities (BGCM) to the households totaling
thru negotiated procurement, ₱9,109,546.00 out of the BGCM,
particularly the legal, technical and providing written
financial capability of the supplier, explanations/justifications and
was questionable due to the documentary evidence to each of the
deficiencies noted contrary to the issues discussed above, for further
requirements of GPPB Circular 01- evaluation.
2020 dated April 6, 2020, thus
impeding the attainment of the
objective for the emergency
procurement modality pursuant to
Republic Act (RA) No. 11469
AAR 25. The propriety and validity of We recommended that:
2020 disbursements amounting to at least
p.40 ₱8,880,000.00 under the Emergency 39. The Municipality, through the Implemented
Subsidy Program (ESP) through the MSWDO, apprise the DSWD, RO
Department of Social Welfare and No. VII of the beneficiaries listed
Development (DSWD) Social under the UCT program who are
Amelioration Program (SAP) were already deceased, and recommend for
rendered doubtful due to the inclusion possible replacement from among the
of deceased individuals and personnel eligible family members of the
under job order (JO) or contract of deceased; and
service and incomplete documentary
requirements prescribed under DSWD 40. Management ensure systematic Implemented
Memorandum Circular No. 09 series procedures while strictly adhering to
of 2020. existing guidelines set forth under
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