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Status of
Ref Observation Recommendations Implementation/
Results of Validation
Nos. 208566, 208493, and 08-056 dated
209251, which declared the 8/14/2024, and was
unconstitutionality of the PDAF, dropped from the
thus, depriving the national records through JEV
government of substantial funds No. 300-2024-08-056
which could be utilized for other dated 8/14/2024.
legitimate purposes. Proof of Return
includes the LBP
Oncoll Payment Slip
dated 8/16/2024 with
Reference No.1
110050100001 and
List of Deposited
Collections stamped
Received by the LBP
Teller on 8/19/2024.
2022 Registries of Appropriations, 43) Management clearly delineate the Implemented
AAR, Allotments, and Obligations functions of the CBO which shall The CBO is
AO were prepared not by the CBO but assume full responsibility for preparing the RAAOs
No. 9, rather by the CAO, contrary to certifying the existence of manually. Also, the
page COA Circular No. 2006-002, thus, available appropriations and in CBO had ensured
56 resulting in weaker controls in preparing and maintaining the periodic
monitoring the utilization of the required RAAOs per reconciliation of its
budget and unequal workload responsibility center as required records with the
distribution that hampered the under COA Circular No. 2006- CAO.
preparation of the financial 002, and direct both the CBO and
statements within the the CAO to reconcile their
reglementary period. records at the end of each month
and at year-end in accordance
with NGAS.
2022 The City Government allowed 44) Management strictly implement Unimplemented
AAR, regular employees to receive net the required minimum net take- There were still
AO pay below the required minimum home pay of ₱5,000.00 mandated employees whose net
No. net take-home pay of ₱5,000.00 under Section 55 of the General take-home pay is
10, per month, with some even having Provisions of R.A. No. 11639. below ₱5,000.00.
page zero net pays, contrary to Section Direct the concerned officials The City Accountant
57 55 of the General Provisions of involved in the processing of asserted that they will
R.A. No. 11639, or the General loans to ensure that this provision continue the
Appropriations Act for Fiscal Year of law is invariably enforced and deduction for existing
2022, thus, depriving them of to register their disapproval of loans for fear that the
sufficient means or even nil to new loan applications/other employee may not be
provide for their basic needs, payroll deductions, as warranted able to settle their
which could possibly affect the under the circumstances. obligation.
performance of their public duties. However, they will
not issue
certifications for
those with new loans
and whose net take-
home pay is below
₱5,000.00.
2022 The City utilized the CY 2022 45) The City Mayor direct the Implemented
AAR, Quick Response Fund (QRF) for a LDRRM Council to properly plan The City Mayor had
AO capital outlay project, allocating the PPAs to be undertaken, directed the LDRRM
85