Management Status of
Ref. Observation Recommendations
Comments/Actions Implementation
the Municipality of
Manjuyod.
2018 AAR Expenditures which cannot Xxx
AO No. 5, be considered as priority
page 38 development projects such as 45. We further recommended Accomplishment reports had Implemented
the purchase of multi- that labor payrolls be been attached to the labor
purpose vehicles and labor supported with payrolls.
payroll for the construction accomplishment reports
of a Day Care Center were and
charged against the 20%
Development Fund contrary 46. that the abovementioned No refund from the General Unimplemented
to DILG-DBM Joint Circular expenditures be charged Fund Proper to the 20% DF
No. 2017-1 dated February to the General Fund had been made.
22, 2017 thereby depleting Proper pursuant to
by ₱721,890.00 the funds existing rules and
that could have been used for regulations.
priority development
projects. Moreover, the
payroll for the construction
of a Day Care Center was not
supported with an
Accomplishment Report.
2018 AAR Wages of Job Order (JO) We recommended that
AO No. 6, personnel totaling Management:
page 39 ₱1,223,800.00 were
approved for payment and 47. Submit the respective No submission of the POWs Unimplemented
charged against the 20% Programs of Work had been made by the MEO.
Development Fund (DF) (POW) for the projects
despite the lack of the implemented under the
necessary supporting 20% Development Fund
66
