Ref. Audit Observations Audit Recommendations Status of Implementation
DSWD Memorandum Circular No. 09
series of 2020 in the implementation
of SAP.
AAR 26. The reasonableness of the prices of 41. We recommended that Management Unimplemented
2020 medical supplies and welfare goods require the personnel concerned or the Some POs still had some incomplete
p.45 purchased by the Municipality in end-user duly authorized by the Head information.
response to the declaration of State of of the Procuring Entity to completely
Public Health Emergency throughout and properly fill up the relevant and
the country due to the Coronavirus required information in the PO
Disease 2019 (COVID-19) amounting pursuant to Item B of COA Circular
to ₱8,204,000.00 and ₱15,781,845.00, No. 96-010 dated August 15, 1996.
or a total of ₱23,985,845.00 charged
against the Bayanihan Grant to Cities
and Municipalities (BGCM) and Local
Disaster Risk Reduction and
Management Fund (LDRRMF),
respectively, could not be ascertained
because the Purchase Orders (POs) did
not contain the complete detailed
specifications and brand names of the
items contrary to Item B of COA
Circular No. 96-010 dated August 15,
1996, making it difficult to compare
the prices of these supplies and goods
with the prevailing market price and
establish compliance with Section 5 of
the Government Procurement Policy
Board (GPPB) Circular No. 01-2020
dated April 6, 2020.
73
