Management Status of
Ref. Observation Recommendations
Comments/Actions Implementation
statements as well as its responses. implemented. Gradual
operational efficiency that submission of supporting
may render the entire documents was only done
Municipality ineligible for during validation, causing
the FY 2021 Performance- delay in the process.
Based Bonus (PBB).
2020 AAR The procurement of food We recommended that
AO No. 3, items for meals of persons Management
page 32 under monitoring (PUMs)
amounting to ₱236,984.40 23. properly determine the No submission signifying the Unimplemented
were not supported with dates the purchased food dates the purchased food
daily menu of the meals to be items were utilized, items were utilized.
served as one of the
necessary documents in the 24. submit the daily No submission of daily Unimplemented
procurement activity monitoring sheets for monitoring sheets.
contrary to Section 7.3.2 (f) those quarantined for the
of the 2016 Revised IRR of identified period,
R. A. No. 9184, thus, the
quantities of food items 25. and submit the daily No submission of the daily Unimplemented
purchased could not be menu for meals served menus for meals served for
validated. for persons under PUMs.
monitoring to the Audit
Team in order for the
latter to validate the
usage thereof.
26. Moreover, we No submission signifying Unimplemented
recommended that the adherence.
end user and the BAC
adhere strictly to Section
56
