Status of
Implementation/
Reference Observations Recommendations
Results of
Validation
2023 AAR, The number of Job Order 5) The City Mayor limit Unimplemented
AO No. 2, employees employed during or reduce the hiring of
page 45 the year reached 2,998, job order workers Management has
which is more than seven except for those with cited Section
times the number of regular special or technical 11.1 of COA-
employees, most of whom skills not available in DBM JC No. 2,
were not for emergency or the regular workforce s. 2020 which
intermittent work but were pursuant to COA- states that
assigned to administrative DBM Joint Circular departments/age
departments of the City, No. 2 series of 2020. ncies may
which does not align with engage the
Section 7 of COA-DBM services of
Joint Circular No. 2 series of COS/JO workers
2020, resulting in expense until December
for wages of more than 31, 2025.
₱224,573,424.36 as of
December 31, 2023.
2023 AAR, The City of Guihulngan has 6) Management should Unimplemented
AO No. 4, not yet taken tangible and review each
page 47 substantial steps toward department’s COA-DBM JC
compliance with the functions, systems No.2, s. 2022
pertinent provisions of CSC- and procedures, extended the
COA-DBM JC No. 1, s. of organizational transition period
2017 as amended by CSC- structure, and staffing until December
COA-DBM JC No. 1, s. of pattern to determine 31, 2025, to
2018 and COA-DBM JC each human resource provide
No. 2, s. of 2020 on the requirements, create sufficient time to
review of the agency the proper positions, revisit respective
functions, systems and and provide funds staffing
procedures, organizational therefor, thus requirements.
structure, and staffing addressing any needs
pattern to identify any needs and gaps in the City’s Further, time and
and gaps and determine the human resource budget needed in
appropriate human resource complement. the creation of
complement for the new positions.
Agency’s program/
activities/projects thus
resulting in the hiring of
2,998 job order workers in
CY 2023.
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