Management Status of
Ref. Audit Observation Audit Recommendation
Comment/Action Implementation
AAR The payrolls for payment of 37. We recommended that the MSWDO Management still had not Not Implemented
2020 Emergency Subsidy Program submit to the Municipal Accountant the taken any action.
(ESP) through the Department required supporting documents in
of Social Welfare and accordance with Section 8 of Joint
Development (DSWD) Social Memorandum Circular No. 1, Series of
Amelioration Program (SAP) 2020 and the latter to attach the required
at ₱6,000.00 per beneficiary documents to the payrolls in order to
totaling ₱34,380,000.00 for ensure the validity, propriety and legality
the 28 barangays were not thereon.
supported with complete
documentation contrary to 38. Further, we recommended that the Management still had not Not Implemented
Section 8 of DSWD-DOLE- MSDWO submit a justification letter taken any action.
DTI-DA-DOF-DBM Joint explaining the substitution of
Memorandum Circular No. 1, beneficiaries without conformity of the
Series of 2020, thereby, Municipal Mayor or the Regional
casting doubt on the propriety, Director of DSWD.
validity and legality of the
transactions. In addition, the 39. Furthermore, we recommended that the Management still had not Not Implemented
amounts were claimed by Municipal Treasurer submit an Authority taken any action.
individuals other than the to Claim duly signed by the beneficiaries
beneficiaries without an and attached the same to the payrolls.
authority to claim signed by
the beneficiary contrary to 40. Lastly, we recommended that the Management still had not Not Implemented
Section 195 of the Municipal Treasurer require the taken any action.
Government Accounting and Barangay Secretary of Bacong to refund
Auditing Manual (GAAM) the amount claimed.
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