Ref. Audit Observations Audit Recommendations Status of Implementation
7305 and Department of Budget and 5.8 of COA Circular No. 2012-001
Management (DBM)-Department of dated June 14, 2012.
Health (DOH) Joint Circular No. 1,
series of 2012 dated November 29,
2012, as amended by DBM-DOH
Joint Circular No. 1, series of 2016
dated July 15, 2016, and without the
documentary requirements prescribed
under Section 5.8 of COA Circular
No. 2012-001 dated June 14, 2012,
hence, the validity and propriety of
the payment could not be
determined.
AAR 30. The former Municipal Health 55. We recommended that Implemented
2020 Officer was paid hazard duty pay at a Management adhere strictly with
p.54 rate less than what is allowed under the rates of hazard pay per month
Section 3.3. of Department of Budget applied to the monthly basic salary
and Management (DBM) and in accordance with Section 3.3 of
Department of Health (DOH) Joint DBM-DOH Joint Circular No. 1
Circular No. 1, series of 2016 dated series of 2016 dated July 15, 2016
July 15, 2016, depriving him of the subject to the Personal Services
actual amount of hazard pay due him limitation in LGU budget, to
for his economic well-being. ensure that health workers are
justly compensated.
AAR 31. The fees collected from clients We recommended that Management:
2020 for the airing of advertisements
p.56 through its Project Nutri-skwela 56. Make all payment of expenses for Unimplemented
Community Radio Station were not the operation of the Station by Management had yet to identify the
check except for petty expenses transactions directly relating to the
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