Management Status of
Ref. Observation Recommendations
Comments/Actions Implementation
001 dated June 14, 2012, with the complete
thus, casting doubt as to the documentary
legality, validity, and requirements prior to
propriety of the transactions. disbursement and that the
provisions of the Revised
IRR of RA 9184 and
COA Circular No. 2012-
001 dated June 14, 2012
be strictly adhered to.
2020 AAR, Due to the absence of We recommended that the
AO No. 5, internal control mechanism Management
page 35 on inventories, the
Municipality failed to 23. render proper accounting No proper accounting had Unimplemented
properly monitor and of the difference noted been submitted.
recognize the receipts, from the purchased and
recording, issuances, and distributed food items;
management of food items
procured for relief Xxx
distribution in relation to the
COVID-19 pandemic 24. require the MDRRMO or For CY 2023, the MSWDO Unimplemented
totaling ₱20,451,728.75 property officer to and MDRRMO had jointly
contrary to Item No. 5, prepare reports on the prepared reports on the
Section IV of COA Circular inventory and monitoring distribution of items
No. 2014-002 dated April 15, of all procured and purchased. However, the
2014. donated supplies, figures on the same do not
materials, equipment, match the quantities
and relief goods in purchased. No subsequent
accordance with COA submission had been made
Circular No. 2014-002 for CY 2024.
53
