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Ref.          Audit Observations                Audit Recommendations                  Status of Implementation
       and COA Circular No. 2012-001 9. Special Project Plan;                                 Implemented
       dated June 14, 2012, thus the 10. Certificate of completion of project                 Implemented
       propriety and legality of the     deliverables;
       disbursements could    not be 11. Certificate of acceptance by the                     Implemented
       established.                      agency head of the deliverables per
                                         project component;
                                     12. Documentary evidence showing the                    Unimplemented
                                         following:                              Although the rest of the documents had
                                         i. number of man-hours each             been submitted, the documents
                                         member of the MCT and MIAC              submitted had not been able to
                                         spent on the project beyond their       substantiate the man hours rendered
                                         regular working hours;                  beyond regular hours since some of the
                                         ii. nature of the member’s work         minutes of meetings showed that these
                                         assignments and the level of            were held during regular work hours.
                                         difficulty of the duties and
                                         responsibilities assigned;
                                         iii. extent of their productivity and
                                         quality of performance measured in
                                         terms of completed and accepted
                                         deliverables in accordance with the
                                         timeframes set; and
                                         iv. performance rating given by the
                                         project management; and

                                          13. Computation of the honoraria paid             Unimplemented
                                              to the payees.                    The computation had not been
                                                                                substantiated with documents showing
                                                                                the man hours rendered beyond regular
                                                                                working hours.


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