Status of
Ref. Audit Observation Audit Recommendation Management Comment/Action
Implementation
Festival Queen beauty pageants, live pageants as these are disallowed
band and t-shirts were charged to in audit.
government funds contrary to
Sections 335 and 343 of R.A. 7160
and COA Circular Nos. 85-55-A and
2012-003, thus resulting to irregular
and unnecessary expenditures
amounting to ₱290,745.00.
2015 The municipality utilized the KALAHI We recommended that Management:
ML CIDSS Funds for monthly additional
services payments and daily wage 19. Evaluate the necessity of granting Management no longer granted Implemented
payrolls totaling ₱854,959.00 despite additional service payments to honoraria for special projects.
the lack of compliance with the personnel, giving consideration to
reglementary and documentary the source of fund, the PS cap,
requirements under DBM BC No. 2007- employment status for entitlement
2 and COA Circular No. 2012-001, and the requirements of DBM
hence the validity of said payments Budget Circular (BC) No. 2007-2 in
could not be ascertained. Moreover, case of special projects;
various personnel received both
additional and extra time services that 20. Formulate and adopt internal rules Management had already followed Implemented
constitute excessive payments and procedures on the rendition of the guidelines on granting overtime
prohibited under COA Circular No. overtime services of personnel and pay and honoraria and duly
2012-003. ensure that the documentary supported them with the required
requirements stipulated under documents.
Section 5.10 of COA Circular No.
2012-001 are complied with;
21. Refund the payment of extra time The officials and employees Not
services to personnel concerned are no longer connected Implemented
simultaneously granted with with the LGU.
additional services upon
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