Ref. Audit Observations Audit Recommendations Status of Implementation
under DSWD Memorandum Circular 48. We also recommended that Unimplemented
No. 09 series of 2020. Management ensure systematic Management had yet to comply with
procedures while strictly adhering this.
to existing guidelines set forth
under DSWD Memorandum
Circular No. 09 series of 2020 in
the implementation of SAP.
AAR 25. The price reasonableness of 49. We recommended that Unimplemented
2020 medical supplies and welfare goods Management require the personnel Some POs in CY 2024 had still not
p.39 procured out of the Bayanihan Grant concerned or the end-user duly been completely and properly filled out
to Cities and Municipalities (BGCM) authorized by the Head of the with the relevant and required
and Local Disaster Risk Reduction Procuring Entity to completely and information.
and Management Fund (LDRRMF) properly fill-up the relevant and
amounting to ₱8,593,687.00 and required information in the PO
₱6,991,850.43, respectively, could pursuant to Item B of COA
not be ascertained because the Circular No. 96-010 dated August
complete detailed specifications and 15, 1996.
brand names of the items were not
indicated in the Purchase Orders
(POs) contrary to Item B of COA
Circular No. 96-010 dated August
15, 1996, hence purchase prices
could not be compared with the
prevailing market price and
compliance with Section 5 of the
Government Procurement Policy
Board (GPPB) Circular No. 01-2020
dated April 6, 2020 could neither be
established.
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