Status of
Ref. Observation Recommendation Implementation/Results of
Validation
AAR The Municipal Government 18. The Municipal Health Implemented
2023, purchased 15 types of drugs Officer (MHO) and the
AO no. and medicines amounting to BAC Chairman, The MHO and BAC Chair
11, ₱223,599.00 even though each henceforth, use the latest ensured that the drugs and
page of their unit costs exceeded the DPRI as the ceiling price medicines procured had not
37 Drug Price Reference Index in the procurement of gone beyond or over the
(DPRI) provided by the DOH, drugs and medicines in latest DPRI.
contrary to RA No. 9502 and compliance with RA
DOH Administrative Order 9502 and DOH AO No.
No. 2019-0040 dated October 2019-0040 dated October
14, 2019, hence, not securing 14, 2019.
the best value for money in
procuring essential
pharmaceutical products.
AAR Complete detailed 19. The BAC ensure the Implemented
2023, specifications, such as the indication of complete
AO no. pharmaceutical form and detailed specifications in Detailed specifications were
12, strength, were not indicated in the PO before proceeding indicated in POs throughout
page the POs in the procurement of with the delivery of drugs the audited year.
39 drugs and medicines totaling and medicines.
₱413,468.80, inconsistent with 20. The personnel concerned Implemented
Item B of COA Circular No. or the end-user duly
96-010 dated August 15, 1996, authorized by the Concerned personnel or end-
thus, potency and safety, as Municipal Mayor, as users had filled out the
well as the reasonableness of Head of the Procuring details and information
prices of these drugs and Entity, fill up the relevant required in the PO.
medicines, could not be and required information
guaranteed. in the PO pursuant to Item
B of COA Circular No.
96-010 dated August 15,
1996.
AAR Management has yet to 21. The Municipal Mayor, in A letter request from the
2023, establish an Internal Audit coordination with the Municipal Mayor to the
AO no. Service (IAS) office due to the Sanggunian: Sangguniang Bayan for the
13, unavailability of qualified creation of the Internal Audit
page personnel to fill in the required Include in its annual Unit (Creation of Office and
40 positions, which is against budget the appropriation Positions) was received by
Administrative Order No. 70, for the establishment of the SB Office on May 29,
s. 2003, thus, hindering the IAS; and 2024. However, it remains
optimal achievement of pending for appropriation
efficient and effective fiscal and budgeting.
administration and 22. Create an IAS in the Unimplemented
performance of governmental Municipality in
functions. accordance with The creation of an IAS in the
Administrative Order No. Municipality was still
70 and RA No. 3456, as pending for appropriation
amended. and budgeting.
23. The IAS use the 2020 Unimplemented
Revised PGIAM in the
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