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                                                                                   Management                  Status of
  Ref.              Observation                  Recommendations
                                                                                 Comments/Actions           Implementation
                                                7.3.2 (f) of the Revised
                                                IRR of R.A. No. 9184.
2020 AAR    Due to the absence of We recommended that the
AO No. 4,   internal control mechanism Management
 page 33    on       inventories,       the
            Municipality       failed     to
            properly      monitor       and 27. render proper accounting     Proper accounting of the       Unimplemented
            recognize      the     receipts,    of the difference noted      difference noted had not
            recording, issuances, and           from the purchased and       been submitted.
            management of food items            distributed food items;
            procured         for      relief
            distribution in relation to the 28. install sound internal       Sound    internal    control   Unimplemented
            COVID-19              pandemic      control mechanism in the     mechanism not in place.
            totaling        ₱9,961,790.00,      repacking of goods to
            contrary to various existing        monitor the release of
            regulations.                        items for repacking and
                                                account the packed relief
                                                items to ensure that these
                                                are safeguarded from
                                                possible theft, loss and
                                                wastage;

                                            29. require the LDRRMO or No inventory and monitoring           Unimplemented
                                                property     officer    to reports had been submitted.
                                                prepare reports on the
                                                inventory and monitoring
                                                of all procured and
                                                donated          supplies,
                                                materials,     equipment,
                                                and relief goods in


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