Ref. Audit Observations Audit Recommendations Status of Implementation
accomplished contrary to the LDRRM vehicles to accomplish
pertinent provisions of COA Circular properly the prescribed form for
No. 77-61 dated September 26, 1977, the Driver’s Trip Tickets to ensure
thus, the reasonableness of fuel that all the data needed to
consumption and the necessity of the determine the reasonableness of
trips undertaken could not be fuel consumed for the period and
determined. the necessity of the trips
undertaken are provided.
AAR 21. Disbursements amounting to at 42. We recommended that before any Unimplemented
2021 least ₱1,161,552.03 for repairs and repairs and maintenance of motor The inspection reports had not been
p.45 maintenance of motor vehicles were vehicles are undertaken, the fully filled-up or numbered. There had
not supported with pre-repair personnel in charge shall be also been no history of repair attached
inspection and post-inspection required to prepare the following to the disbursements covering payment
reports, report of waste materials, reports, namely: a) pre-repair of repairs and maintenance of motor
copy of documents indicating the evaluation report and approved vehicles.
history of repair, and other detailed plans showing in
documentary requirements sufficient detail the scope of
enumerated under Section 9.1.3.4 of work/extent of repair to be done,
COA Circular No. 2012-001 dated b) report of waste materials, and c)
June 14, 2012, thus, it could not be document indicating the history of
ascertained whether the extent of the repair.
damage and necessity of repair were
determined, the scope of work 43. We further recommended that the Unimplemented
specified in the Job Order was Municipal Accountant ensure that The inspection reports had not been
completed, and the required disbursements for the repairs and fully filled-up or numbered. There had
replacement of parts was undertaken, maintenance of motor vehicles are also been no history of repair attached
while effective and efficient supported with the foregoing to the disbursements covering payment
monitoring of the periodic repairs required documents plus a post- of repairs and maintenance of motor
and preventive maintenance of all inspection report as required under vehicles.
86
