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                                                                                                           STATUS OF
 REFERENCE              OBSERVATION                               RECOMMENDATION                        IMPLEMENTATION /
                                                                                                      RESULTS OF VALIDATION
             Memorandum of Agreement dated
                                                   37. We also recommended compliance with                   Unimplemented
             April 9, 2020, were not fully
                                                       applicable guidelines on the implementation
             complied with by the Municipality,
                                                       of the ESP of the DSWD.
             resulting in the payment of SAP
             amounting to ₱30,000.00 to job
             order (JO) and contracted personnel
             who are ineligible recipients.


2020 AAR     The distribution of the Social        38. Management submit to the Auditor a copy of            Unimplemented
AO No.11,    Pension Fund for the first semester       the (a) Memorandum of Agreement (MOA),
                                                                                                        A      copy      of     the
Page 58      of CY 2020 amounting to                   (b) Report on the Sources of Fund and
                                                                                                        identification card with
             ₱5,787,000.00 was not properly            Utilization, (c) photocopy of the
                                                                                                        specimen signatures and
             supported by the documentary              identification card with specimen signature
                                                                                                        photos of the beneficiaries
             requirements provided under Item          of the beneficiaries, (d) photos of the
                                                                                                        during the actual receipt
             VIII (D) of the Department of             beneficiaries during actual receipt of the
                                                                                                        had not yet been submitted
             Social Welfare and Development            assistance, and (e) a copy of the Official
                                                                                                        to the Office of the
             (DSWD) Memorandum Circular                Receipt for any refund of the unutilized
                                                                                                        Auditor.
             No. 04 series of 2019 dated January       balance.
             31, 2019, and Item IX of DSWD
                                                   39. The Municipal Treasurer submit the
             Memorandum Circular No. 04                                                                      Unimplemented
                                                       authority from the beneficiaries and other
             series of 2020 dated March 30,
                                                       documentary requirements provided under
             2020, contrary to Section 4(6) of
                                                       Item VIII(D.4) of DSWD Memorandum
             Presidential Decree (PD) No. 1445.
                                                       Circular No. 04 series of 2019 dated January
             Hence, the propriety and regularity
                                                       31, 2019, for claims received other than the
             of the payments could not be
                                                       social pensioners.
             established.




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