Ref. Audit Observations Audit Recommendations Status of Implementation
motor vehicles owned by the Section 9.1.3.4 of COA Circular
Municipality may not be achieved. No. 2012-001.
AAR 22. The Municipality failed to 44. We recommended that the Unimplemented
2021 provide sufficient and vital Municipal Engineer see to it that Per checking of the POWs, there were
p.52 information such as specific sufficient and vital information still lacking information regarding
boundaries, stationing, landmarks, such as specific boundaries, specific boundaries, stationing, and
and symbols in the Programs of stationing, landmarks, and landmarks.
Work (POWs), plans, and drawings symbols are provided in the
for various projects of road Programs of Work, plans, and
concreting and electrification of drawings for projects of road
municipal streets under the 20% concreting and electrification of
Development Fund, an indication municipal streets.
that the detailed engineering
activities provided under Annex A of 45. We further recommended that, Unimplemented
the Revised Implementing Rules and henceforth, Management Management had yet to comply with
Regulations (RIRR) of Republic Act unfailingly ensure strict this.
(RA) No. 9184 were not strictly compliance to the required
complied with, thus, overlapping detailed engineering activities in
stations, double listed road sections, accordance with the provisions
and any gaps or duplications that under Annex A of the RIRR of RA
might exist may go undetected or 9184, giving utmost consideration
unidentified while effective and to the deficiencies discussed
efficient monitoring of the completed above.
projects may not be established or
strengthened.
AAR 23. The Municipality spent 46. We recommended that Unimplemented
2021 ₱407,129.00 out of the CY 2021 Management properly identify the Due to the lack of a GAD Database,
p.58 appropriations for Gender and GAD issues and concerns and use gender gaps and/or differences within
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