Ref. Audit Observations Audit Recommendations Status of Implementation
March 24, 2020. Thus, the propriety b. Certificate of attendance during
and regularity of the grant could not the ECQ period; and
be ascertained. c. IATF Resolution of the Risk
Certification in the workplace
52. Likewise, we recommended that Unimplemented
Management submit (a) Individual There had been no DTRs attached to
approved daily time record or the DVs covering the payment of
daily report of attendance of the Hazard Pay because only the payroll
290 Municipal personnel paid with was attached.
COVID-19 Hazard Pay showing
the official dates and hours they
physically reported for work at
their respective offices or work
stations during the implementation
of the ECQ period; and (b) Copy
of the approved contracts of
personnel under COS and JO
scheme.
AAR 28. The payroll covering the 53. We recommended that Unimplemented
2020 payment of COVID-19 Special Risk Management submit to the Auditor Management had yet to submit the
p.46 Allowance (SRA) to ten public the following documents to IATF Resolution on the Risk
health workers (PHWs) in the total substantiate the grant of SRA to Certification in the workplace
amount of ₱79,042.25 was not the ten PHWs: submitted. Also, there had been no
substantially supported with DTRs attached to the DVs covering the
complete documents contrary to a) Inter-Agency Task Force for payment of Hazard Pay because only
Section 4(6) of Presidential Decree the Management of Emerging the payroll was attached. Information
(PD) No. 1445, hence, the propriety Infectious Diseases Resolution of regarding the prescribed official
and regularity of the grant during the the Risk Certification in the working hours, as well as entitlement
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