Ref. Audit Observations Audit Recommendations Status of Implementation
AAR 27. The Municipality procured one unit 42. We recommended that Management Unimplemented
2020 ambulance amounting to strictly adhere with the rules on the In CY 2024, the Municipality had not
p.46 ₱3,094,000.00 for use in the Rural conduct of procurement activities strictly adhered with the rules on
Health Unit without satisfactorily under RA No. 11494 and ensure that procurement.
adhering to the rules on the conduct of the documentary requirements are
procurement activities under Republic satisfactorily complied with pursuant
Act (RA) No. 11494 and despite the to GPPB Resolution No. 18-2020
lack of required supporting documents dated September 16, 2020 and GPPB
contrary to Government Procurement Circular No. 01-2020 dated April 6,
Policy Board (GPPB) Resolution No. 2020.
18-2020 dated September 16, 2020
and GPPB Circular No. 01-2020 dated 43. We also recommended that Implemented
April 6, 2020, thus, compliance with Management submit an explanation
the guidelines for the emergency of the deficiencies noted.
procurement and whether the subject
vehicle was procured at the most
advantageous price to the Municipality
were not assured.
AAR 28. The failure of Management to comply 44. We recommended that Management Unimplemented
2020 with the reporting guidelines for in- prepare a one-time report to the Management had not yet submitted the
p.62 kind donations as required under National Disaster Risk Reduction and report on donations to the OCD.
pertinent provisions of COA Circular Management Council (NDRRMC),
No. 2020-009 dated April 21, 2020, through the Office of the Civil
resulted in the delayed transmittal of Defense (OCD) on all donations
data/information to the Office of the received by the Municipality and
Civil Defense (OCD), thus, affecting furnish the Auditor a copy of the (a)
the accuracy of the consolidated report Acknowledgement Receipts of the
prepared by that Office which could Donations In-Kind; (b) Proof of
have an adverse impact on the receipt by and distribution to the
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