Status of
Ref Observation Recommendations Implementation/
Results of Validation
projects for implementation in CY and to the achievement of the
2018 funded by appropriations overall objective of the
totaling ₱352,825,114.58, only 39 government to make LGUs self-
or 19 per cent were completed, reliant communities.
leaving unutilized appropriations
amounting to ₱208,989,262.53 for
167 projects, thereby depriving
constituents of the benefits that
could have been derived from the
proposed projects and impeding
the government’s goal of building
self-reliant communities.
2018 The lack of appropriate controls Management to:
AAR, and failure to monitor compliance
AO with standard procedures exposed 85) Direct the BAC to be fully aware Unimplemented
No. 5, drugs, medicines and medical of the terms in the Invitation to No action taken by
page supplies totaling ₱11,510,613.01 Bid in order to act accordingly in management.
42 to the risk of possible loss or the evaluation of bids and strictly
improper use since there were no require bidders to invariably
stock cards nor supplies ledger indicate the brand names and to
cards maintained to monitor the submit the Certificate of Product
balances; neither was Registration (CPR) as an
consumption thereof reported indispensable requirement to
periodically through the SSMI provide assurance that the
duly supported with RIS, logbooks government receives an equitable
and other documentary evidence value for the expenditures
to support the validity of the incurred and explain the
releases made, were distributed to incurrence of these deficiencies in
different units without requiring the subject procurement;
them to make an accounting
thereof, and the whole amount 86) Place upon the CHO the Unimplemented
recorded as an expense even when centralized accountability for all No action taken by
these were not yet consumed, in drugs and medical supplies by management.
violation of pertinent provisions of maintaining the stock cards for
the NGAS Manual for LGUs, each item, requiring all
resulting in the overstatement of departments, including
expenses and understatement of barangays, to submit to the CHO
inventories. their corresponding RIS with
logbooks and proof of
distribution of the items received
with supporting documents, so
that this could be consolidated
with the CHO’s own RIS to
support the weekly or periodic
SSMI to be submitted to CAO for
proper recording;
87) Institutionalize guidelines in the Unimplemented
release of medicines to avoid any No action taken by
ambiguity and promote fairness management.
in availing such assistance from
the government; and
96
