Management Status of
Ref. Audit Observation Audit Recommendation
Comment/Action Implementation
AAR The procurement of two units 19. We recommended that the Management Management still had not Not Implemented
2022 4x4 pick-up vehicles by the submit the required Authority to taken any action.
Municipality charged against Purchase Motor Vehicles from the
the General Fund and Local concerned DILG Regional Director.
Disaster Risk Reduction and
Management Fund 20. We further recommended Management Management still had not Not Implemented
(LDRRMF) in the amount of to, henceforth, adhere strictly to existing taken any action.
₱1,750,000.00 and provisions for the purchase of motor
₱1,500,000.00 respectively, vehicles particularly DILG
was made without the Memorandum Circular (MC) No. 2021-
authority to purchase motor 004 dated January 18, 2021, in order to
vehicles from the DILG avoid irregular disbursements and the
Regional Director concerned corresponding consequences thereof.
as required under Sec. 5.1.3 of
DILG Memorandum Circular
(MC) No. 2021-004 dated
January 18, 2021, thus
rendering the disbursements
irregular.
AAR Contracts covering the hiring We recommended that Management:
2022 of personnel under job order
(JO) and contract of service 21. stipulate in the contract the duties and Management still had not Not Implemented
(COS) did not specifically responsibilities of the hired contract of taken any action.
state the duties and service and job order workers, including
responsibilities as well as the their expected outputs for easy
expected output of the monitoring, review, and evaluation of
personnel as required under accomplishments; and
Section 517, Volume I of
Government Auditing and
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