Status of
Ref. Audit Observation Audit Recommendation Management Comment/Action
Implementation
1975, thus exposing these vehicles to COA Circular No. 75-006 dated
the risk of abuse and misuse by the November 7, 1975.
personnel responsible therefor.
54. We further recommended that the motor Management still had not taken Not
vehicles bear the authorized government any action. Implemented
plate and be secured in a garage provided
by the LGU to ensure their safety.
AAR The Purchase Orders issued to We recommended that Management:
2021 suppliers of goods and services by the
2012 Municipality did not indicate all the 55. furnish the Auditor copies of the Management has advised the BAC Not
necessary information pertaining to the contracts, purchase orders, and regarding the implementation of Implemented
transactions. In addition, copies of certificates of acceptance, together with this AOM thus compliance of the
perfected contracts with supporting all supporting documents thereto, within same has been implemented
documents were not furnished to the the required timeframe; and already.
Office of the Auditor within the
prescribed period as required under 56. indicate all the basic information in the Implemented
COA Circular Nos. 2009-001 and 96- purchase order as required under COA
010 dated February 12, 2009 and Circular Nos. 96-010 and 2009-001 to
August 15, 1996, respectively, thus, ensure delivery of items that meet the
precluding the timely auditorial review specification.
in terms of compliance with the
requirements of applicable laws, rules
and regulations, completeness of
documentary requirements and initial
evaluation that the contractual
covenants were not disadvantageous to
the government.
AAR The payrolls for payment of 57. We recommended that the DSWD Most of the documents related to Not
2020 Emergency Subsidy Program (ESP) personnel submit to the Municipal this program had been submitted Implemented
through the Department of Social Accountant the required documents in and complied with, except for
Welfare and Development (DSWD) accordance with Section 8 of Joint some misplaced documents. Due
Social Amelioration Program (SAP) at Memorandum Circular No. 1, Series of to the numerous individuals
76
