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                                                                                                            STATUS OF
 REFERENCE               OBSERVATION                               RECOMMENDATION                        IMPLEMENTATION /
                                                                                                       RESULTS OF VALIDATION
2017 AAR     The Municipality did not enter into    60. The Municipality enter into an MOA with               Unimplemented
AO No.9,     a Memorandum of Agreement                  the     selected     drugstores/pharmacies,
                                                                                                         The Memorandum of
Page 35      (MOA) with the two drugstores              providing therein the maximum allowable
                                                                                                         Agreement was  not
             which provided medicines to                credit, the billing period, and other
                                                                                                         prepared.
             individuals who were granted               conditions necessary, in accordance with
             medical     assistance     totaling        Sections 6.1.8 and 8.1.2 of DSWD MC No.
             ₱567,939.80 contrary to Sections           04, S. 2015 dated March 6, 2015.
             6.1.8 and 8.1.2 of DSWD
             Memorandum Circular No. 04, S.
             2015 dated March 6, 2015, thus
             failing to provide appropriate
             controls in the disbursement of
             government funds.
2014 AAR     Productivity          Enhancement      61. The local chief executive, together with the     Unimplemented
AO No.6,     Incentive    (PEI)     granted    to       Sanggunian, require the refund of the excess
                                                                                                         Some accountable officers
Page 35      Municipal officers and employees           amount granted and discontinue the granting
                                                                                                         were no longer in service
             of the Municipality of Pamplona            of PEI more than the maximum allowable
                                                                                                         and hoped that the PEI
             exceeded the ₱5,000.00 allowable           rate of ₱5,000.00 per personnel, as provided
                                                                                                         received in excess of 5,000
             amount per personnel, resulting in a       for in Section 1.a of E.O. No. 80 dated July
                                                                                                         would not be disallowed
             total excess of ₱258,720.00,               20, 2012, to avoid overpayment.
                                                                                                         by the auditor.
             violating DBM Budget Circular No.
             2014-3 dated December 2, 2014,
             which implements E.O. No. 80
             dated July 20, 2012, hence,
             depriving        the      municipal
             government of utilizing such excess
             funds for other lawful purposes.




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