STATUS OF
REFERENCE OBSERVATION RECOMMENDATION IMPLEMENTATION /
RESULTS OF VALIDATION
2020 AAR Procurement of basic commodities 40. The BAC require the suppliers to submit the Unimplemented
AO No.12, totaling ₱4,930,078.00 through original notarized OSS before or after the
The Notarized OSS had
Page 61 emergency procurement under the award of the contract but before payment is
not yet been submitted to
Bayanihan Act was neither made and include a warranty clause in the
the Auditor.
supported with an Omnibus Sworn contract or POs, for procurements through
Statement (OSS) nor a warranty emergency purchase in accordance with
clause included in the purchase GPPB Circular No. 01-2020 dated April 6,
orders (POs) contrary to Sections 2020.
3.5 and 4.1 of the GPPB Circular
No. 01-2020 dated April 6, 2020.
Moreover, the revised OSS form
provided under Appendix 1 of the
same GPPB Circular was not used
for the procurement of goods
amounting to ₱1,462,150.00.
Hence, putting the Municipality at a
disadvantage in the case of defects
and nonconformity with quality
standards and specifications of
delivered goods.
2019 AAR The Municipal Treasurer neither 41. The former Acting Municipal Treasurer Unimplemented
AO No.1, deposits her collections intact daily deposit collections in CY 2019 amounting to
Page 26 nor on the next banking day, ₱410,429.43 immediately.
contrary to Section 69(1) of
42. Henceforth, the incumbent Acting
Presidential Decree (P.D.) No. 1445 Implemented
Municipal Treasurer is required to deposit
and Section 32 of the New
his collections within the prescribed period
Government Accounting System
in accordance with Section 69(1) of P.D. No.
(NGAS) Manual, Volume I,
1445 and Section 32 of the NGAS Manual,
resulting in accumulated
Volume I.
undeposited collections of
₱438,792.34 for the period
December 11, 2018, to December
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