Status of
Ref. Audit Observation Audit Recommendations
Implementation
uninstalled materials costing at already procured but were not
least ₱81,068.10, resulting in the installed and desist from certifying
waste of government funds. as 100% completed any project
unless he or his representative has
conducted an inspection of the
project.
AAR 33. The Municipal Engineer did not 51. We recommended that the Unimplemented
2019 conduct detailed engineering works Municipal Engineer ensure that Management still had to start taking the
p.40 prior to the preparation and detailed engineering is conducted recommendation into account for the
subsequent approval of program of before any POW is prepared and POWs of the succeeding projects of the
work (POW), contrary to Section subsequently approved to refrain Municipality.
17.6 of the Revised Implementing from making revisions which are
Rules and Regulations (IRR) of not necessary in order that projects
Republic Act (RA) No. 9184, will be completed on schedule, so
causing prolonged delay in project that the desired benefits can be
implementation. immediately enjoyed by the
intended beneficiaries as well as
reduce the risk that programmed
funds may no longer be sufficient
due to price increases in
construction materials and labor or
changes in economic conditions.
AAR 34. Because Management was not 52. We recommended that, henceforth, Unimplemented
2019 aware of the existing regulations, Management furnish the Auditor Management had submitted copies of
p.42 copies of perfected contracts with copies of contracts together POs and contracts in CY 2024.
together with the supporting with the supporting documents However, the submission was still
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