Annex A
Status of
Ref. Observation Recommendation Implementation/Results
of Validation
2012 and
Administrative Order
No. 263 dated March
28, 1996, thus
resulting to irregular
expenditures of
₱1,045,750.00.
AAR In spite of the fact 42. The concerned Unimplemented
2013, that the Personal officials refund the
AO no. Services limitation increases in RATA The remaining concerned
10, page had already been they have received in officials opted to refund
31 exceeded, the CY 2013 totaling the disallowed RATA
municipality granted ₱703,800.00. upon retirement or
increases in resignation. For those
Representation and who had already retired,
Transportation they fully paid the
Allowances contrary difference.
to Section 12 of Local
Budget Circular No.
102 and Section
325(a) of R.A. 7160,
thus resulting to
irregular
expenditures of
₱703,800.00 for CY
2013.
AAR The grant by LGU- 43. All employees be Unimplemented
2013, Siaton of required to refund
AO no. Productivity the PEI of Employees who had
6, page Enhancement ₱10,000.00 each or a already retired will
32 Incentive at total of receive a full refund. The
₱10,000.00 per ₱1,709,000.00. remaining employees
employee despite will refund the amount
having exceeded the upon their retirement.
PS limitation in CY
2013 is contrary to
Section 325(a) of RA
7160 and Sections
4.2 and 9.1 of DBM
Local Budget
