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                                                                                 Management                Status of
   Ref.             Observation                 Recommendations
                                                                               Comments/Actions         Implementation
             procedural       lapses     and  R.A. No. 9184, and other
             deficiencies        in       the related provisions of the
             procurement process of the       GPPB
             Municipality,           thereby,
             rendering the legality and 34. We also recommended             Revised APP had been duly    Implemented
             regularity of the transactions   and Management also           submitted.
             doubtful.                        agreed to submit the
                                              updated or revised APP,
                                              in the prescribed format,
                                              duly     approved      and
                                              effecting     the    actual
                                              method of procurement
                                              undertaken pursuant to
                                              the process, and the
                                              documentary
                                              requirements as provided
                                              in GPPB Circular 01-
                                              2020        relative     to
                                              procurements under the
                                              Bayanihan        Act    for
                                              review and evaluation by
                                              the audit team.
2020 AAR     A total of ₱1,100,000.00 We          recommended        and
AO No. 10,   from the 70% Mitigation Management agreed to:
 page 53     Fund was appropriated for
             projects,     programs      and  Xxx
             activities (PPAs) not properly
             chargeable thereto, contrary 35. ensure that the PPAs to       LDRRMFIP had not been       Unimplemented
             to pertinent provisions of the   be included in the annual     submitted.
             NDRRMC-DBM-DILG                  LDRRMF          Investment


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