Ref. Audit Observations Audit Recommendations Status of Implementation
with Section 4.6 of PD No. 1445, such, duly approved by the Municipal
rendering the propriety and legality Mayor;
of the disbursements questionable.
iii. Relevant documents for the
formation of the Pakyaw Group
showing that the barangay leaders and
the community were actively involved;
and
iv. Detailed information for each
individual/worker member of each
Pakyaw Group for each Pakyaw
Contract.
25. We also recommended that the Unimplemented
payment for the work output of the Management had yet to submit the
pakyaw workers be disbursed using documents.
a payroll system.
26. We furthermore recommended that Unimplemented
henceforth, Management ensure Management still had transactions
strict compliance with the during the year which were non-
guidelines and provisions of R.A. compliant.
No. 9184 and its Revised IRR in
implementing infrastructure
projects by the administration.
AAR 11. The accuracy and reliability of 27. We recommended that Unimplemented
2022 the Road Networks account totaling Management strictly comply with Management had yet to comply due to
p.36 ₱92,691,269.07 could not be the accounting and reporting the unavailability of records.
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