Management Status of
Ref. Audit Observation Audit Recommendation
Comment/Action Implementation
laborers to complete the work, thus 16. In addition, we recommended that the On a sampling basis, the work Implemented
not yet usable, exposing the Municipal Development Coordinator, under pakyaw labor contracts
implemented portions thereof to together with the Municipal Engineer, had already been completed
deterioration, depriving intended supervise and monitor the implementation as scheduled in accordance
users of the benefits therefrom and of the development projects to ensure that with the plans and
may even result in waste of these will be completed as scheduled and specifications.
government funds. Moreover, the in accordance with the plans and
10% retention was not withheld from specifications.
payments to the pakyaw contractor
to the disadvantage of the municipal
government, as it was left with no
means to ensure compliance from
the contractor.
AAR Monetization of leave credits was 17. We recommended that Management Management had not taken Not
2022 allowed despite non-compliance require the HRMO head to strictly adhere any action. Implemented
with the conditions stated in the to the provisions of the Omnibus Rules on
pertinent provisions of the Omnibus Leave and CSC Resolution No. 34 on the
Rules on Leave of the Civil Service granting and approval of monetization of
Commission (CSC) and CSC leave credits and to adjust the leave credit
balances for monetized leave erroneously
Resolution No. 34 dated January 5,
charged to SL despite the existence of VL
2000, and Item 5.14 of COA Circular credits.
No. 2012-001 dated June 14, 2012,
thus, affecting the validity of the 18. Moreover, we recommended that Management had not taken Not
disbursements incurred. Management require the concerned any action. Implemented
personnel to submit to the auditor for
evaluation and review the necessary
documents to support their application for
monetization pursuant to Item 5.14 of
COA Circular No. 2012-001 dated June
14, 2012.
55
