Management Status of
Ref. Observation Recommendations
Comments/Actions Implementation
2020 AAR, Copies of perfected contracts Xxx
AO No. 3, with the supporting
page 34; documents of three 21. Moreover, Management Copies of perfected contracts Unimplemented
2016 AAR, infrastructure projects under is required to adhere with their supporting
AO No. 2, the 20% Development Fund strictly to the provisions documents still had not been
page 30 which were started in CY of COA Circular No. submitted to the Audit Team.
2020 with a total project cost 2009-001 dated February
of ₱4,000,000.00 were not 12, 2009.
submitted to the auditor for
review, as required under
COA Circular No. 2009-001
dated February 12, 2009,
thus, determination of the
reasonableness of contract
prices and initial evaluation
that the contractual
covenants were not
disadvantageous to the
Municipality could not be
conducted.
2020 AAR, Disbursements totaling 22. We recommended and No copies of the lacking Unimplemented
AO No. 4, ₱11,094,822.60 for projects Management agreed to supporting documents had
page 35 and purchases charged direct the Municipal been submitted.
against the 20% DF were Accountant to furnish the
lacking documentary Auditor the lacking
requirements contrary to the documentary
Revised Implementing Rules requirements and that,
and Regulations of RA 9184 henceforth, all
and COA Circular No. 2012- transactions be supported
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