Ref. Audit Observations Audit Recommendations Status of Implementation
AAR 26. The Municipality paid at least We recommended that Management: Unimplemented
2020 ₱2,134,984.00 for purchases of Management still had procurements
p.41 goods and services from various 50. That the Municipal Accountant during the year which were non-
suppliers in response to the COVID- ensure that the documentary compliant with the required
19 pandemic despite the lack of requirements are satisfactorily regulations.
required supporting documents complied with in accordance with
contrary to GPPB Circular No. 01- GPPB Resolution No. 18-2020
2020 dated April 6, 2020, GPPB dated September 16, 2020 and
Resolution No. 18-2020 dated GPPB Circular No. 01-2020 dated
September 16, 2020 and Section 4(6) April 6, 2020 and that the DVs are
of Presidential Decree (PD) No. duly supported with complete
1445, thus, it could not be established documents pursuant to Section
whether the suppliers were legally, 4(6) of PD No. 1445.
technically and financially capable
and whether the subject goods and
services were procured at the most
advantageous prices.
AAR 27. The Municipality granted 51. We recommended that the Unimplemented
2020 COVID-19 Hazard Pay to its 290 following documents be There had still been no IATF
p.44 personnel who physically reported immediately submitted to the Resolution on the Risk Certification in
for work at their respective offices or Auditor to determine compliance the workplace submitted.
work stations during the with the conditions on the grant of
implementation of the Enhanced COVID-19 Hazard Pay set forth in
Community Quarantine (ECQ) in the Paragraph 4 of DBM Budget
total amount of ₱1,212,427.25 Circular No. 2020-01 dated March
without the supporting documents 24, 2020, to wit:
necessary to determine compliance
with the pertinent provisions of DBM a. Authority for the entitlement of
Budget Circular No. 2020-1 dated the allowance;
90
