Status of
Ref. Audit Observation Audit Recommendation Management Comment/Action
Implementation
Board (GPPB) Circular Number 01- why the posting requirements under
2020, thereby, casting doubt on the Section 9 of GPPB Circular No. 01-2020
propriety, validity and legality of the were not complied with.
transactions. Lastly, the Bids and
Awards Committee (BAC) did not post
the necessary documents in the GPPB
Online Portal for Emergency
Procurement contrary to Section 9 of
the Circular, thus, adversely affecting
the promotion of accountability and
transparency in the conduct of
Emergency Procurement and the
completeness of information included
in the reportorial requirements under
Bayanihan Act.
AAR Failure to comply with the regulations 60. We recommended that management A request for write-off had been Not
2019 on the grant and liquidation of cash withhold the salaries of incumbent submitted to COA for the long- Implemented
2013 advances under COA Circular No.97- personnel with unliquidated cash standing accounts.
002 has resulted in the accumulation of advances.
cash advances amounting to
₱464,502.35 as of December 31, 2019, 61. In addition, we recommended that the Management already had a policy Implemented
of which 51.56% are aged more than municipality henceforth desist from that no cash advance would be
five years and may have adversely granting cash advances to personnel of granted unless existing cash
affected the fair presentation of the national government agencies as well as advances were liquidated.
receivable and expense accounts in the to strictly monitor the liquidation of cash
financial statements while exposing advances by the grantees thereof.
government funds to the risk of loss
due to unauthorized or personal use by
the officers accountable therefor.
AAR Agricultural and construction materials 62. We recommended that the personnel Management still had to check the Not
2019 worth ₱150,513.00 could not be responsible for the unaccounted property suppliers’ documents to identify Implemented
accounted for during ocular inspection be required to refund the amount to the who received the supplies, and 2)
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