Status of
Ref. Observation Recommendation Implementation/Results of
Validation
Executive Order (EO) No. 49 s. otherwise, the appropriate
1993, and Section VII of the approval of exemption
Department of Health (DOH) request should support
Administrative Order (AO) the procurement.
No. 2016-0034 dated August 9,
2016, thus, there is no
assurance of the cost-
effectiveness and safety of the
medicines procured.
AAR The Due to NGAs account, 33. The Municipal Mayor Unimplemented
2022, with a total balance of ensure that the Bids and
AO no. ₱30,361,285.80, includes Awards Committee and The root cause of having
8, page various fund transfers from the Municipal Engineer limited heavy equipment and
35 national government agencies prioritize the manpower has still not been
amounting to ₱17,037,699.62 implementation of addressed. However, the
(or 56%), which have remained projects funded by grants Municipal Engineer
outstanding for over two years, from various national explained that these issues
contrary to the provisions of government agencies, are being addressed in CY
COA Circular No. 94-013 especially those with 2025.
dated December 13, 1994, ongoing and for
thereby depriving the intended implementation status, by
beneficiaries of the benefits the specific purposes as
that could have been derived stated in the
therefrom and the source Memorandum of
agencies of the opportunity to Agreement.
put the resources to better use
in other activities or agencies
that may need assistance.
AAR The local revenue code of the 34. The Municipal Mayor Unimplemented
2022, Municipality has not been and Sanggunian facilitate
AO no. updated for over 11 years from the review and evaluation The Municipal Local
9, page its effectivity, contrary to of its current tax and Revenue Code was updated
37 Sections 186, 187, and 191 of revenue sources and last CY 2017 and submitted
Republic Act (RA) No. 7160, assess whether the 2011 to the Sangguniang
thus contributing to the Revenue Code of the Panlalawigan for approval,
minimal increase in its local Municipality of Santa but it was returned for
revenues being generated. Catalina, Negros Oriental corrections and has not yet
is still up-to-date with the been complied with.
current condition and
collection capability of
the Municipal
Government. Otherwise,
the Municipal Mayor and
Sanggunian shall update
and revise the existing
Code, incorporating all
other sources of revenue.
35. The appropriate MOAs Unimplemented
be executed for the rest of
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