Management Status of
Ref. Observation Recommendations
Comments/Actions Implementation
account balances. unclaimed checks, send cancelling.
written notices to the
payees at least one
month before the checks
become stale and
coordinate with the
Municipal Accountant
for the necessary
adjustments in the books
of account.
2023 AAR, The validity of the hiring of 7. We recommended and The previously-hired Unimplemented
AO No. 5, two consultants is doubtful Management agreed to consultants ended their
page 36 because (a) it was done ensure that the contracts on June 30, 2024.
without competitive bidding appropriate procurement However, from July 1 to
nor any of the alternative procedures are followed December 31, 2024, they
modes of procurement; (b) in the hiring of were hired as job order
actual accomplishments do consultants under the personnel assuming the same
not align with the obligations Revised IRR of RA No. roles and wages.
stipulated in the Contract of 9184 to ensure
Service and can be transparency and
performed by regular economical use of
employees; and (c) services resources.
were rendered before the
contract date, which is not in 8. We further recommended Consultants, although not Unimplemented
accordance with the pertinent and Management agreed explicitly hired as such, were
provisions of the Revised to carefully study the still continuously hired.
Implementing Rules and necessity of hiring
Regulations (IRR) of consultants, especially
Republic Act (RA) No. 9184 when their functions are
and COA Circular No. 2012- available in the LGU,
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