Status of
Ref Observation Recommendations Implementation/
Results of Validation
Work, Other Animals and increased to
Breeding Stocks Ledger Card ₱20,213,620.95 .
(WOABSLC), respectively, and
reconcile their records. There was no report
submitted of the
Updated Schedule of
Biological Assets as
well as the Report on
the Physical count
conducted.
2023 Job Order (JO) workers were 13) Management strictly comply with Unimplemented
AAR, required to work without a valid the requirements of Sections 85 There were still JO
AO contract, and their wages were and 86 of P.D. No. 1445 when workers who were
No.5, paid out of appropriations that hiring JOs, and to provide required to work
page were retroactively applied, justification why they should not without a valid
47 contrary to Sections 85 and 86 of be held personally liable for the contract, and their
P.D. No. 1445 and COA Circular wages paid to them that were not wages were paid out
No. 2012-003; hence, the total backed by sufficient of appropriations
payments of ₱126,080,782.45 appropriations and had no that were
become the personal liability of existing contracts to render retroactively applied.
the approving officers as stated in service.
Section 87 of P.D. No. 1445. Management stated
that full
implementation of the
recommendation will
be made in CY 2025.
2023 Monthly payments of wages to JO 14) The Human Resource Unimplemented
AAR, workers in CY 2023 were Management Office (HRMO) There were still JO
AO consistently delayed, reaching up coordinate with the Local workers who were
No.6, to 171 days, due to the irregular Finance Committee to ensure the required to work
page practice of requiring them to start existence of appropriations and without a valid
50 working before processing their completion of approved JO contract, and their
appointments/contracts, which appointments/ contracts before wages were paid out
were approved months later when the JO workers render their of appropriations
funds became available, thus, services to the City, and that the that were
depriving the JO workers of timely City Mayor require the disbursing retroactively applied,
access to their earned wages and officers and all other concerned hence, processing of
adversely affecting their city officials to process the cash their wages were
efficiency and effectiveness in advances for the payment of made only after the
serving the government on a daily wages to JO workers within five contracts were
basis. days after the end of the pay signed.
period.
Management stated
that full
implementation of the
recommendation will
be made in CY 2025.
2023 Various deficiencies were noted 15) In accordance with Item 13.1 of Unimplemented
AAR, for the payment of overtime CSC-DBM JC No. 1 series of Management had not
AO services from January 2023 to 2015, the City Mayor, through the submitted their
No.7, May 2023 amounting to City HRMO, formulate and adopt formulated and
page ₱1,087,048.19 that were not in internal rules and procedures on adopted internal
52 accordance with COA Circular the rendition of overtime rules and procedures
78
