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                                                                                                                STATUS OF
 REFERENCE               OBSERVATION                                RECOMMENDATION                           IMPLEMENTATION /
                                                                                                           RESULTS OF VALIDATION
             the Local Chief Executive (LCE)            following activities:
             did not organize a working group to
                                                        a. To conduct risk assessment;
             formulate the plan. Thus, it may
             impair the delivery of quality public      b. To identify critical processes and
             services during an emergency,              functions;
             disaster, or any disruptive event.         c. To determine scenarios that may disrupt
                                                        normal operation;
                                                        d. To conduct risk analysis and impact
                                                        analysis;
                                                        e. To formulate the PSCP based on the
                                                        identified risks on critical processes and
                                                        functions and its related steps to be followed
                                                        to eliminate, if not mitigate, the impact of the
                                                        determined disruptions following the
                                                        prescribed templates and requirements in the
                                                        PSCP guidebook; and
                                                        f. To submit a plan to the MDRRMO for
                                                        review, to the Local Chief Executive for
                                                        approval, and to the Sangguniang Bayan for
                                                        the passage of a resolution to institutionalize
                                                        the PSCP.
2021 AAR     Payment of the emergency response       29. Management require the suppliers/dealers to              Unimplemented
AO No. 9,    vehicle and dump trucks acquired            submit the Tax and Duty Receipt
                                                                                                             Only the Certificate of
Page 51      by the Municipality amounting to            corresponding to the equipment procured in
                                                                                                             Payment issued by the
             ₱7,815,000.00 was not supported             accordance with Section 2 of A.O. No. 200
                                                                                                             Bureau of Customs for the
             by Tax Duty Receipts, contrary to           dated November 21, 1990.
                                                                                                             Dump       Truck     was
             Section 2 of Administrative Order
                                                                                                             submitted.
             No. 200 dated November 21, 1990,
             thus, proof of payment of all the
             taxes, dues, and other charges on the
             same equipment could not be
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