Ref. Status of
Audit Observations Audit Recommendations
Implementation
construction cost of some of the ensure the safety of every worker employed therein, as well as of the
projects, implying that construction general public within the immediate vicinity of the construction site.
safety measures were not enforced
during project implementation,
contrary to Sections 5.3 and 17 of
DOLE DO No. 13, thereby adversely
affecting the safety and welfare of the
workers and the general public within
the immediate vicinity of the
construction site.
2022 The Province did not observe the 62. PGNO strengthen its internal controls on the receipt and distribution of Implemented
AAR, internal control procedures on the in-kind donations to safeguard assets and the accuracy and reliability
AO No. receipt, issuance, and recording of of records and require the Cold Chain Manager to update the SCR by
21, page donated COVID-19 vaccines as the reconciling it to the records from DOH and the other relevant
102 complete and accurate reports on their documents, and thereafter prepare and maintain a summary list of
acceptance from the Department of donated vaccines received, distributed, and balances.
Health (DOH) and their distribution to
the Local Government Units (LGUs) 63. The Inventory Committee conduct a physical count of the remaining Implemented
and hospitals were not prepared and undistributed items and reconcile the result thereof to the SCR prepared
maintained by concerned officers, nor by the Cold Chain Manager.
did it comply with the reportorial
requirements under Section II.1 of 64. The PGSO submit the Summary List of Donated Vaccines Received, Implemented
COA Circular No. 2020-009 dated Distributed, and Balances, duly supported with the acknowledgement
April 21, 2020, thus, the vaccines were receipts, complete and duly signed RIVs or proof of receipt and
not properly accounted for in the distribution to document all issuances and distribution of vaccines, and
books, understating the inventory, an inventory report of any remaining undistributed items to the
donations, and other related accounts, Provincial Accountant for costing and recording in the books of
and the government resources were not accounts copy furnished the Provincial Auditor.
properly safeguarded.
127
