Status of
Ref Observation Recommendations Implementation/
Results of Validation
confirmation letters sent to a for Cities and Municipalities
sample population of the selected Relief Goods Distribution to 24
17 barangays of the City which Barangays by the CSWDO and
yielded results that only 2.6 per the RGDS prepared by Barangay
cent were consistent with the Health Workers on the 14
RGDS while 97.4 per cent did not barangays;
tally therewith, contrary to Section
2 of P.D. No. 1445. Based on the 66) Differences between the reported Unimplemented
results of our validation of the quantity of relief goods received No action taken by
sampled 633 recipients, the by the beneficiaries/recipients management.
reported distribution of and the actual quantity received
₱1,054,315.00 was not actually by the beneficiaries as validated
received by them, thus through the duly complied COA
accordingly disallowed. confirmation letters by the
Moreover, in one sampled sample population of
barangay, the audit disclosed 784 beneficiaries, including the other
duplicate names in the RGDS, individual deficiencies noted
accounting for almost one-third of above; and
the listed recipients therein, thus,
resulting in the irregular 67) Duplication of names and Unimplemented
distribution of goods costing signatures that do not match. No action taken by
₱1,426,880.00. The foregoing management.
notwithstanding, there is a high
probability for more discrepancies 68) Management provide sufficient Unimplemented
considering that the results of the justification on the deficiencies Justification
validation showed a high rate of noted. submitted was not
deviation from the reported satisfactory and did
distribution, with 43.03 per cent not cure the
for rice, 36.59 per cent for pork aforementioned
and an alarming 99.24 per cent for defects.
beef and 98.78 per cent for
chicken, thus, exposing
government funds to the risk of
loss.
2020 Four hundred seventeen (417) JO 69) The CSWDO revalidate the Unimplemented
AAR, workers of the City Government ineligibility of the 417 JO No action taken by
AO were included in the distribution of workers and that the HRMO management.
No. 9, the Emergency Subsidy Program review the remaining 1,089
page (ESP) through Social names of other JO workers who
57 Amelioration Program (SAP) may have been paid but were not
totaling ₱2,502,000.00, in included in the validated list.
violation of the pertinent
provisions of DSWD MC No. 09, 70) The responsible City Officials Unimplemented
series of 2020, resulting in the refund the ESP given to the 417 No action taken by
imprudent disbursement of scarce JO workers totaling management.
government funds that could have ₱2,502,000.00, subject to any
been used to finance other priority adjustments as a result of the
measures to address the pandemic. CSWDO and HRMO validation
Also, such disbursement is of ineligible paid beneficiaries.
considered as an “irregular
expenditure” as defined in COA
Circular No. 2012-003.
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