Ref. Audit Observations Audit Recommendations Status of Implementation
14. We also recommended that, Unimplemented
henceforth, Management strictly Management had not completely
comply with all the conditions complied with all the conditions
stipulated under DBM Budget stipulated.
Circular No. 2007-2 dated October
1, 2007, before honoraria of
personnel are granted due to
assignment in special government
projects.
AAR 4. The Municipality continued to 15. We recommended that Implemented
2023 grant hazard pay to its 10 Public Management strictly observe the
p.45 Health Workers (PHWs) amounting provisions of R.A. No. 7305 and its
to ₱877,239.65 from January 2023 to revised IRR for the grant of hazard
December 2023 without adhering to pay to its PHWs. We further
the conditions set forth under R.A. recommended that Management
No. 7305, and likewise, without secure and submit to the audit team
fulfilling the documentary the documentary requirements for
requirements listed in COA Circular the payment of hazard pay to the
No. 2012-001 dated June 14, 2012, PHWs as listed under COA
thus rendering the propriety and Circular No. 2012-001 dated June
validity of the payments 14, 2012.
questionable.
AAR 5. The Disbursing Officer (DO) 16. We reiterated our recommendation Implemented
2023 was allowed to draw multiple cash that the Municipal Mayor appoint
p.46 advances in a single day to make or designate an additional DO to
payments for social pensions, avoid granting multiple cash
allowances, gratuity pay, honoraria, advances to the incumbent DO.
and other similar payments, going
against Section 4.1.2 of COA
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