Status of
Ref. Audit Observation Audit Recommendation Management Comment/Action
Implementation
and PPE accounts by an undetermined
amount.
AAR The procurement, storage, distribution, 47. We recommended that Management Management had already Not
2021 or dispensing of pharmaceutical strictly adhere to the provisions of COA undertaken measures to hire a Implemented
products by the Municipality was Circular No. 2012-001, dated June 14, licensed pharmacist, but to no
conducted without the supervision of a 2012, and R.A. No. 10918. Furthermore, avail. Thus, Management opted to
duly registered and licensed we recommended that Management hired an underboard pharmacist
pharmacist as required under Section submit the necessary supporting waiting for her examination
30 of Republic Act No. 10918, documents related to the procurement of results.
otherwise known as the Pharmacy drugs and medicines for review and
Law. In addition, the procurements of evaluation by the audit team.
drugs and medicines amounting to ₱
5,324,809.85 were done without
complying with the requirements set
forth under Item 9.1.3.1 of COA
Circular No. 2012-001 dated June 14,
2012, hence, the validity of the
procurement could not be ascertained
AAR The disposal of some unserviceable 48. We recommended that the Management Management acknowledged that Not
2021 and/or unrepairable vehicles of the speed up the disposal process of the this had been a longstanding Implemented
LGU has not been acted upon as unserviceable vehicles that are beyond deficiency of the Municipality. To
provided in Section 79 of Presidential economic repair in accordance with facilitate the issuance of an Office
Decree (P.D.) No. 1445 and Title V, Section 79 of P.D. No. 1445 and COA Order reconstituting the Inventory
Rule 21 of COA Circular No. 92-386 Circular No. 92-386. We further and Disposal Committees, the
dated October 20, 1992, thereby, recommended that Management provide department heads present agreed to
contributing to further deterioration of an area wherein these vehicles are kept draft the proposed composition of
the property and an opportunity loss to secured and protected from the elements, the committees for the Municipal
earn additional revenue for the local natural and man-made, to prevent further Mayor’s approval.
government had the said property has deterioration and loss of salvageable parts
been sold thru public auction. of the vehicle.
AAR The valuation and existence of We recommended that Management
2021 inventories totaling ₱2,631,756.94 strengthen the internal control system in
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