Status of
Implementation/
Reference Observations Recommendations
Results of
Validation
therefrom. Moreover, completion thereof
Notices to Proceed were pursuant to the
issued for four contracts, pertinent provisions
only to be followed by of the Revised
suspension orders the Implementing Rules
following day or four days and Regulations of
after, and advance payments Republic Act No.
paid despite the suspension 9184.
of work, thereby rendering Implemented
the procurement procedure 20) The City Accountant
questionable. ensure that payments The City
for these projects are Accountant
subject to liquidated subjected these
damages. to liquidated
damages.
2018 AAR Trip tickets supporting fuel 21) The rules and Implemented
AO No. 2, consumption were regulations on the use
page 33 incompletely accomplished of government Trip tickets are
2013 and lacked important vehicles be strictly completely
information required under implemented by filled-out.
COA Circular No. 77-61 requiring, for each
dated September 26, 1977, and every trip, a trip
such as the plate number, ticket which contains
distance traveled, time of all the required
departure and arrival, name information before it
and signature of passenger, is approved, by
if any, thus precluding the limiting vehicle use
auditor from determining to official purposes
whether vehicles were used only, by assigning
only for official purpose, personnel to monitor
whether fuel was issued the reasonableness of
only to government fuel consumption, by
vehicles, and whether fuel ensuring that the
consumption amounting to odometers of all
₱26,384,449.10 for CY vehicles are working
2018 was reasonable and properly, and by
not excessive. requiring passengers
to sign the
certification as to
official use.
78
