Status of
Ref. Audit Observation Audit Recommendations
Implementation
Budget Circular (BC) No. 2022-1 February 11, 2022, particularly on
dated February 11, 2022, which the prohibition of the acquisition of
prohibits the acquisition of all all secondhand/reconditioned motor
secondhand/reconditioned motor vehicles, to ensure economical,
vehicles, thus the economy, efficient, prudent and judicious use
efficiency, prudent and judicious of municipal funds.
use of the Municipal funds was not
ensured.
AAR 6. The Municipality continued to 9. We recommended that Implemented
2023 grant hazard pay to its Public Management strictly observe the
p.44 Health Workers (PHWs) amounting provisions of RA No. 7305 and its
to ₱846,860.10 from December revised IRR for the grant of hazard
2022 October 2023 without pay to its PHWs.
adhering to the conditions set forth
under RA No. 7305, and likewise, 10. We further recommended that Implemented
without fulfilling the documentary Management obtain the
requirements listed in COA documentary requirements for the
Circular No. 2012-001 dated June hazard pay for PHWs as listed
14, 2012, thus rendering the under COA Circular No. 2012-001
propriety and validity of the dated June 14, 2012.
payments questionable.
AAR 7. Collections amounting to 11. We reiterated our recommendation Unimplemented
2023 ₱296,042.38 as of December 31, that the Municipal Treasurer ensure Upon checking the records, some
p.47 2023, were not deposited with the that all collections are deposited collections were not deposited on the
authorized government depository intact with the AGDB daily or not following banking day.
bank (AGDB) daily or not later later than the next banking day
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