Status of
Ref. Audit Observation Audit Recommendation Management Comment/Action
Implementation
as checks and official receipts, 15. We also recommended that Management CCTV camera and/or additional Not
exposing these items to the risk of loss. provide additional security equipment security personnel were not yet Implemented
like a CCTV camera or a security guard installed/assigned.
as additional safeguards of government
funds and property to protect them from
possible loss or defalcation in consonance
with the provision of Sections 2 and 123
of P.D. No. 1445.
AAR The payments for overtime pay in the 16. We recommended that Management Management hired additional Not
2023 total amount of ₱1,172,424.37 to the revisit the existing policies, guidelines, doctors to “do away” with Implemented
Chief of Hospital and Medical rules, and regulations on the payment of overtime pay. They are yet to
Specialists were not in accordance with overtime services to medical personnel in revisit and revise the computation
existing policies, rules, and regulations accordance with CSC-DBM Joint as per the audit recommendation.
provided under CSC-DBM Joint Circular No. 1 s. 2015 and the Revised
Circular No. 1 s. 2015 dated November IRR of R.A. No. 7305.
25, 2015, and the Revised IRR of R.A.
No. 7305. Moreover, deficiencies in 17. We also recommended that Management Not
the documentary requirement affect the review its internal rules and procedures on Implemented
validity of the payments pursuant to the rendition of overtime services of their
COA Circular No. 2012-01 dated June personnel in consonance with the policies
14, 2012. and guidelines provided under the
aforesaid Joint Circular.
18. We further recommended that the Not
Municipal Accountant submit the proper Implemented
documentary requirements, like the duly
accomplished DTR, overtime work
program, and regular monthly duty hours,
for review by the audit team pursuant to
COA Circular No. 2012-001.
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