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                                                                                                              STATUS OF
 REFERENCE               OBSERVATION                                RECOMMENDATION                         IMPLEMENTATION /
                                                                                                         RESULTS OF VALIDATION
             LDRRMF.

2020 AAR     The     distribution    of    social   34. Management submit to the Auditor                        Unimplemented
AO No.9,     amelioration under the Emergency           photocopy of the identification card with
                                                                                                           A      copy      of    the
Page 52      Subsidy Program (ESP) through the          specimen signature of the beneficiaries and
                                                                                                           identification card and
             Social Amelioration Programs               photos of the beneficiaries during the actual
                                                                                                           photos of the recipients
             (SAP) of the Department of Social          receipt of the assistance pursuant to Item 9
                                                                                                           had not yet been submitted
             Welfare and Development (DSWD)             of the MOA between the DSWD and the
                                                                                                           to the Auditor.
             amounting to P42,702,000.00 was            Municipality dated April 24, 2020, as well as
             not properly supported with the            any proof of authenticity provided under
             documentary            requirements        Section VII.A.1 of DSWD Memorandum
             provided under Item 9 of the MOA           Circular No. 09 series of 2020 dated April 9,
             dated April 9, 2020, and Section           2020.
             VII.A.1 of DSWD Memorandum                                                                         Unimplemented
                                                    35. The Municipal Treasurer submit the
             Circular No. 09, series of 2020,
                                                        authority from the beneficiaries for claims
             dated April 9, 2020. Hence, the
                                                        received other than the payees.
             effectiveness of the program could
             not be determined whether only
             those who suffered the greatest
             impact of the implementation of the
             community quarantine were given
             assistance.
2020 AAR     The specific guidelines on the         36. Management refund the ESP assistance                    Unimplemented
AO No.10,    implementation of the Emergency            received by the JOs and other contract
                                                                                                           The Management through
Page 55      Subsidy Program (ESP) through the          personnel amounting to ₱30,000.00 as they
                                                                                                           the DSWDO will prepare
             Social Amelioration Programs               are ineligible to receive the same pursuant to
                                                                                                           an incident report of the
             (SAP) of the Department of Social          Section VI-B of DSWD Memorandum of
                                                                                                           ESP     beneficiary     for
             Welfare and Development (DSWD)             Circular No. 09 series of 2020 dated April 9,
                                                                                                           receiving assistance for
             under Section VI-B of DSWD                 2020. We also recommended compliance
                                                                                                           some job orders and
             Memorandum Circular No. 09,                with applicable guidelines on the
                                                                                                           contracted personnel of the
             series of 2020, dated April 9, 2020,       implementation of the ESP of the DSWD.
                                                                                                           Municipality.
             and     Item     I.A(3)    of    the
                                                                                                                                         77