Status of
Ref. Observation Recommendation Implementation/Results of
Validation
immediate purchase and even 15. The BAC, when Implemented
if these purchases did not recommending approval
pertain to ordinary or regular for alternative modes of Justifications for each
office supplies and equipment, procurement, indicate the procurement were provided
contrary to Section 52.1 of the specific by BAC when they used the
Revised IRR of R.A No. 9184, reason/justification for alternative mode.
hence, compromising using such mode for each
transparency in the purchase, instead of
procurement process and the providing a uniform
assurance on whether the justification for all
prices secured under these purchases made which
contracts are the most did not undergo
reasonable and advantageous competitive bidding.
to the Municipality.
AAR The Municipality spent at least 16. The Sangguniang Bayan Implemented
2023, ₱1,792,375.00 for the appropriate funds that
AO no. Christmas celebration, which will enable Management Socio-cultural activities
9, page included prizes, honoraria, to conduct a modest yet conducted in the
34 accommodation, meals, meaningful celebration of Municipality had been
transportation, stage its various socio-cultural regulated, and only those
decoration, and sound system activities by regulating that were necessary to
rental disregarding economic and limiting Christmas maintain the local culture
prudence. This is inconsistent celebration expenditures had been funded.
with COA Circular No. 2012- only to those that are
003, indicating excessive official, relevant, and
expenditures. necessary to the occasion
and henceforth observe
the principle of prudent
use of scarce financial
resources of the
government as prescribed
in COA Circular No.
2012-003 dated October
29, 2012.
AAR Procurement of motorcycles by 17. The BAC, henceforth, Implemented
2023, the Municipality totaling secure the appropriate
AO no. ₱237,400.00 was not supported authority to purchase The appropriate authority
10, by the appropriate Authority to motor vehicles in was secured before the
page Purchase Motor Vehicles compliance with DBM procurement of motor
36 (APMV) from the Mayor BC No. 2022-1 and DILG vehicles.
required under Department of MC No. 2022-105.
and Budget and Management
(DBM) Budget Circular (BC)
AAR No. 2022-1, hence impairing
2022, the validity and regularity of
AO no. the related disbursements.
7, page
33
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