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 Ref.                                                                                                                                      Status of
                   Audit Observations                                       Audit Recommendations
                                                                                                                                        Implementation

                                                                                                                                   amounts exceeded the
                                                                                                                                   ₱10,000.00 limit.
 2023      Disbursements of SEF totaling 33. The Provincial and Assistant Provincial Administrator immediately                     Unimplemented:         An
 AAR,      ₱34,636,976.35 did not conform with  desist from approving disbursements charged to the SEF, and require                examination of sample
AO No.     Section 40 of COA Circular No. 92-   the certification of the Division Superintendent as to validity, propriety,        disbursement vouchers for
18, page   382 dated July 3, 1992, thereby      and legality of claims chargeable to said fund pursuant to Section 344             the period from September
   87      compromising the controls instituted of RA No. 7160 and Section 40 of COA Circular No. 92-382 dated July                to      December     2024
           by the LGC and the Circular.         3, 1992.                                                                           revealed that all vouchers
                                                                                                                                   had been signed by the
                                                                                                                                   Governor; however, some
                                                                                                                                   vouchers had not been
                                                                                                                                   certified by the Division
                                                                                                                                   Superintendent.

                                                    34. The Provincial Treasurer issue checks in settlement of SEF obligations Unimplemented
                                                        only on duly approved and certified disbursement vouchers as required
                                                        under Section 42 of COA Circular No. 92-382.

                                                    35. The LCE review and revise the Memorandum Orders relative to the Implemented
                                                        delegation of authority to the Provincial Administrator and his assistant
                                                        to sign and approve SEF disbursement vouchers, ensuring that the
                                                        approval of vouchers pertains only to regular recurring administrative
                                                        expenses of the General Fund.

 2023      Various agricultural input fertilizers 36. The Technical Working Group (TWG) and the BAC conduct the                    Unimplemented:
 AAR,      worth ₱59,755,287.08 were procured         eligibility screening and post-qualification with the utmost care in order   Deficiencies were still
AO No.     from a lone bidder who should have         to ensure that the contract is awarded only to qualified contractors who     identified, as stated in the
19, page   been disqualified for non-compliance       have the legal and technical capability in accordance with the standards     Observer’s           Report
   93      with the certification requirements                                                                                     submitted to OSA on the

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