Page 123 of 161

 Ref.                                                                                                                              Status of
                   Audit Observations                                   Audit Recommendations
                                                                                                                                Implementation

 2024      The Provincial Government has not 39. Management take immediate action to protect the equipment from the        Unimplemented:          The
 AAR,      provided a proper facility to properly  elements and safeguard the same against damage and possible theft or    PDRRMC, in coordination
AO No.     store and maintain 12 units of          unauthorized cannibalization of parts in accordance with Section V(5)   with the PEO, had
21, page   Mechanical        Combined        Rice  of COA Circular No. 75-6 dated November 7, 1975.\                       proposed the construction
   96      Harvester/Thresher and five units of                                                                            of     a     Multi-Purpose
           Rice/Corn      Combined       Harvester                                                                         Building at the PEO Motor
           costing ₽42.415 million, contrary to                                                                            Pool in Talay, with a
           the requirements of Section V(5) of                                                                             provision for storage space
           COA Circular No. 75-6 dated                                                                                     intended for the PGSO. A
           November 7, 1975, thereby exposing                                                                              draft Job Order had been
           the assets to rapid deterioration,                                                                              submitted,              and
           destruction, and possible loss.                                                                                 consultations          were
                                                                                                                           ongoing       with       the
                                                                                                                           Provincial Legal Office
                                                                                                                           regarding the terms and
                                                                                                                           conditions of the JO for the
                                                                                                                           lease.

                                                 40. Management submits a written explanation on the non-utilization of the Implemented
                                                     aforementioned heavy equipment, which were procured for specific
                                                     purposes as well as its current status.

 2023      Economic Welfare Assistance (EWA) 41. Management requires all officials and employees concerned to refund Unimplemented:               The
 AAR,      amounting to ₽40,496,722.31, which is  the amount illegally disbursed and ensure that the grant of benefits to amount illegally disbursed
AO No.     equivalent to one month’s basic salary officials and employees is covered by a law or presidential authority to were not yet refunded.
22, page   per employee, was granted to officials avoid the illegal disbursement of public funds.
   98      and employees of the Provincial
           Government without legal basis,
           contrary to Section 12 of RA No. 6758


                                                                                                                                                    116