Management Status of
Ref. Audit Observation Audit Recommendation
Comment/Action Implementation
cards, thus the existence of these stock cards and supplies ledger cards for
properties as well as the reliability of each type of supplies, respectively,
the account balances presented in the pursuant to Sections 119 and 120 of the
financial statements as of December Manual on the New Government
31, 2020 remained unreliable. Accounting system for Local Government
Units, Volume I.
AAR Disbursement vouchers covering 29. We recommended that the MSWD and the Management still had not Not
2020 purchases of various food supplies, Local Disaster Risk Reduction taken any action. Implemented
infrastructure contracts, medicine, Management Officer, as the case may be,
vitamins and other medical supplies submit the list bearing the names and
totaling to ₱9,217,574.40 were not corresponding signature of recipients of
supported with complete the food supplies procured and that the
documentation contrary to Section BAC submit the Omnibus Sworn
4(6) of P.D. No. 145 and section 6.1 Statement of each of the suppliers covered
of the Government Procurement under the BGCM to the Office of the
Policy Board Circular Number 01- Auditor.
2020, thereby, casting doubt on the
propriety, validity and legality of the 30. We also recommended and the Management still had not Not
transactions. Moreover, the Bids and BAC/Municipal Health Officer/Municipal taken any action. Implemented
Awards Committee (BAC) did not Accountant agreed to submit a Certificate
post the necessary documents in the of Product Registration and certification
GPPB Online Portal for Emergency from the manufacturer that the supplier is
Procurements contrary to Section 9 an authorized distributor/dealer of the
of the Circular, thus. Adversely drugs and medicines purchased.
affecting the promotion of
accountability and transparency in 31. We further recommended that the Management still had not Not
the conduct of Emergency Municipal Engineer submit documents taken any action. Implemented
Procurement and the completeness labeled 3.a-g above in compliance with
of information included in the Section 4(6) of P.D. No.1445 in order to
reportorial requirements under the ensure the validity, propriety, and legality
Bayanihan Act. thereof.
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