Ref. Audit Observations Audit Recommendations Status of Implementation
CSC-COA-DBM JC No. 1, s. of address any needs and gaps in the
2018, COA-DBM JC No. 2, s. of human resource complement.
2020, and COA-DBM JC No. 2, s. of
2022 on a review of the agency 21. We also recommended that Unimplemented
functions, systems and procedures, Management comply with all the Management had commented that they
organizational structure, and staffing provisions of the CSC-COA-DBM are committed to the well-being and
pattern to identify any needs and JC No. 1, s. of 2017, as amended, welfare of their workers, regardless of
gaps and determine the appropriate and provide for wages of COs/JOs their employment status. But due to the
human resource complement for the at a rate equivalent to a comparable scarcity of the budget as a 4th Class
Municipality’s PPAs. Moreover, position in the government plus Municipality, the desire to augment the
payment of wages to COS/JOs premium if funds are available. rate and premium had not been
equivalent to salary of comparable achieved at present. The Municipality
government positions and up to 20% had tried to minimize the hiring of JOs
premium had not been implemented, and COS considering that the
as required in the aforesaid JC. minimum wage could not be provided,
but several unemployed individuals
showed interest in working even at the
below-minimum rate.
AAR 8. The unexpended balances of the 22. We recommended that the Implemented
2023 Quick Response Fund (QRF) and the Municipal Accountant take up an
p.56 LDRRMF-Maintenance and Other accounting entry in the Trust Fund
Operating Expenses (MOOE) books to record the authorized
amounting to ₱3,838,501.95 were receipt of funds from the General
obligated for transfer to the Special Fund for the transfer of the
Trust Fund at year-end but were not unexpended balances of the QRF
recognized in the latter fund, and DRRMF-MOOE at the end of
inconsistent with COA Circular the year in compliance with the
2012-002 dated September 12, 2012, accounting requirements under
thereby understating the Trust Annex C of COA Circular No.
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