Management Status of
Ref. Observation Recommendations
Comments/Actions Implementation
documents in the DTRs of LGU personnel
procurement activity provided with meals in
contrary to Section 7.3.2 (f) order to validate the
of the 2016 Revised IRR of usage thereof.
R. A. No. 9184, thus, the
quantities of food items Xxx
purchased could not be
validated.
2020 AAR, The grant of financial 27. We recommended that No submission. Unimplemented
AO No. 11, assistance to four barangays Management require the
page 52 of the Municipality as border recipient barangays to
checkpoints totaling liquidate the funds by
₱200,000.00 was not submitting the
properly supported with documentary
documentary requirements requirements prescribed
prescribed under Section under Section 3.1.1 of
3.1.1 of COA Circular No. COA Circular No. 2012-
2012-001 dated June 14, 001 dated June 14, 2012,
2012, hence, the propriety and
and validity of the
transaction could not be 28. Henceforth, comply with Subsidies to barangays were Unimplemented
ascertained. the documentary not supported by the
requirements on fund documentary requirements
transfers. and were treated as outright
expenses.
2020 AAR, The Municipality did not We recommended that
AO No. 12, prepare the Annual Management:
page 54 Procurement Plan (APP) in
accordance with the Xxx
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