Page 115 of 161

 Ref.                                                                                                                                   Status of
                   Audit Observations                                      Audit Recommendations
                                                                                                                                     Implementation

 2023      The completion of the warehouse and 17. Management requires the Provincial Engineer to prepare and submit             Unimplemented
 AAR,      production facility of the Negros          evidence or justifications for the suspension of work to the Audit Team.
AO No.     Oriental Native Chicken Production         This should include supporting data or certifications from PAGASA
9, page    and Marketing Enterprise was               and the PERT/CPM network. Henceforth, ensure that the suspension
   59      significantly delayed due to several       duration is reasonable and in accordance with existing issuances and
           suspensions of work and extensions of      provisions of RA No. 9184.
           contract time, as well as erroneous
           computations of revised contract time, 18. The Provincial Engineer submit the contractor’s requests for a contract    Unimplemented
           in contrast with Memorandum Circular       time extension, if any, supported by the findings of facts that would
           No. 57 dated February 7, 2019 and          justify an extension and provide a clear presentation of the contract
                                                                                                                        An      explanation     and
           Item 10 of Annex E of the Revised IRR      time, specifically during periods of suspensions, resumptions, and time
                                                                                                                        justification had already
           of RA No. 9184.                            extensions. Additionally, submit an explanation for the additional 73
                                                                                                                        been submitted to the
                                                      CDs credited for SO No. 5, which caused the variance between the  Audit Team. However, the
                                                      actual remaining contract time and the revised contract time per RO.
                                                                                                                        initial evaluation revealed
                                                                                                                        that they were incomplete
                                                                                                                        and lacked certifications
                                                                                                                        from PAGASA to support
                                                                                                                        the request for a contract
                                                                                                                        time              extension.
                                                                                                                        Additionally, the presented
                                                                                                                        contract time did not
                                                                                                                        reconcile      with      the
                                                                                                                        supporting suspension and
                                                                                                                        resumption orders.
 2023      The disbursement vouchers for the 19. The Provincial and the Assistant Provincial Administrators immediately Implemented
 AAR,      construction of the warehouse and     stop approving vouchers in the Trust Funds in accordance with Section
AO No.     production facility of the Negros     344 of RA No. 7160 and Section 41 of COA Circular No. 92-382 dated
10, page   Oriental Native Chicken Production    July 3, 1992.
   66      and Marketing Enterprise, funded


                                                                                                                                                      108