Status of
Reference Observation Recommendations Implementation/
Result of Validation
2020 AAR; The City granted 40. The City Accountant Not Implemented
AO No. 5; COVID-19 Hazard together with the heads
Page No. Pay to its personnel of other concerned Certification was not
56 who physically offices submit the issued in the target year
reported for work at following documents to 2023.
their respective offices the Auditor to determine
or work stations during compliance with the
the implementation of conditions on the grant
the Enhanced of COVID-19 Hazard
Community Pay set forth in
Quarantine (ECQ) in Paragraph 4 of DBM
the total amount of Budget Circular No.
₱5,851,543.42 without 2020-01 dated March
the supporting 24, 2020, to wit:
documents necessary a. Authority from the
to determine head of agency/office
compliance with the directing the personnel
pertinent provisions of to render service
DBM Budget Circular during the period of
No. 2020-1 dated the ECQ stating the
March 24, 2020. Thus, prescribed official
the propriety and working hours as well
regularity of the grant as the entitlement of
could not be the COVID-19 hazard
ascertained. pay; and
b. Certification by the
City Accountant that
personnel who were
granted COVID-19
Hazard Pay had not
been paid with any
other type of hazard
pay under existing
laws.
2020 AAR; Insufficient profiling 41. Management establish a Not Implemented
AO No. 7 ; of beneficiaries and comprehensive database
Page No. lack of validation of low-income families As of December 31,
58 using the Social to facilitate 2024, comprehensive
Amelioration Cards identification and database is still on
(SACs) in the validation of target procurement process.
implementation of the beneficiaries for social
Emergency Subsidy work, disaster risk
Program (SEP) reduction management
through the Social and other similar
Amelioration Program initiatives of the City.
(SAP) of the
Department of Social
Welfare and
Development
(DSWD), contrary to
102
