Status of
Ref Observation Recommendations Implementation/
Results of Validation
thereof. Also, the whole amount (BAC) adhere strictly to Section No action taken by
was recorded as an outright 7.3.2 (f) of the Revised IRR of management.
expense despite non-consumption R.A. No. 9184, including the
thereof, resulting in the submission of Official
overstatement of expenses and Receipts/Sales Invoice to
understatement of inventories. complement the Collection
Receipts issued.
52) Moreover, Management ensure Unimplemented
that mitigating or compensating No action taken by
controls like periodic management.
reconciliation of records and
inventories, restricting release to
qualified recipients and with
complete documentation, updated
recording and monitoring of
consumption, are working
effectively to reduce the risk of
error or irregularities.
2021 The City paid ₱3,798,480.00 for 53) Management submit the DOT Unimplemented
AAR, the hotel accommodations in Certificates of Authority to No action taken by
AO private hotels of persons on Operate of the hotels engaged by management.
No. 7, quarantine due to COVID-19 the City as quarantine facilities,
page operations inspite of the existence provide the certified list of
46 of government quarantine persons with complete
facilities and without duly information who were
supporting these with duly accommodated in these hotels
accomplished registration forms and justify the need to incur
of those who availed of the additional costs for housing these
accommodations, thus, casting persons in private hotels instead
doubt as to the necessity of said of government facilities.
expenditures contrary to COA
Circular No. 2012-003 dated
October 29, 2012. Moreover,
these hotels lacked the DOT
Certificate of Authority to Operate
contrary to Section 4 of DOT
Administrative Order No. 2020-
002 dated May 22, 2020 as
amended.
2021 The City utilized the 70 per cent 54) Management desist from Unimplemented
AAR, Mitigation Fund portion of the charging the purchase of motor No reimbursement
AO LDRRM Fund to purchase motor vehicles and administrative costs was made for the
No. 9, vehicles totaling ₱9,090,886.00, to the LDRRM Fund and to erroneous charges
page which are not among those listed reimburse the government for the made against the
49 in Section A of DILG MC No. said charges totaling LDRRMF.
2012-73 dated April 17, 2012 and ₱9,190,836.00.
Section 5 of NDRRMC-DBM-
DILG JMC No. 2013-1 dated 55) The CBO ensure that the Unimplemented
March 25, 2013, and likewise LDRRM Fund Investment Plan Management did not
office furniture costing passed by the City DRRM provide any comment
₱99,950.00 which is contrary to Council thru the City on this
Section 4.3 of NDRRMC-DILG- Development Council as adapted recommendation.
88
