Ref. Status of
Audit Observations Audit Recommendations
Implementation
of December 31, 2021, could not be the RPCI with the
relied upon as it may have been accounting records.
possibly overstated.
2021 Provincial government-owned 69. Management observes the rules and regulations governing the use of Unimplemented: An
AAR, vehicles were not marked with the government vehicles and effect the mark “FOR OFFICIAL USE ocular inspection
AO No. words “FOR OFFICIAL USE ONLY” ONLY” and the LGU’s name to prevent any unnecessary and unofficial conducted on March 10,
4, page and the Province’s name and were kept use of government vehicles. Otherwise, any expenses incurred in 2025, revealed that some
44 in the end-users’ respective residences connection with the personal or unofficial use of government vehicles government vehicles were
when not in use, contrary to COA shall be disallowed in audit, and the official found responsible therefor either not marked or had
Circular No. 75-6 dated November 7, shall be held personally liable for the expenditures arising therefrom. their markings or stickers
1975, thus exposing these vehicles to removed.
the risk of abuse and misuse by the
personnel responsible therefor.
2021 Lapses and documentary deficiencies 70. Management requires the concerned Heads of Offices to ensure that Unimplemented: The
AAR, were noted in the payment of COVID- payrolls covering payment of COVID-19 Hazard Pay are supported PAccO had submitted the
AO No. 19 Hazard Pay totaling ₱4,845,985.40 with: documentary requirements
5, page to the provincial government a. Authority from the head of office to render service during the for 14 provincial offices
46 employees/workers contrary to period of the MECQ stating the prescribed official working hours and district hospitals on
Section 4(6) of Presidential Decree as well as entitlement to COVID-19 Hazard Pay; August 12, 2022, and
(PD) No. 1445 and other pertinent b. Individual-approved daily time record or daily report of attendance September 20, 2022.
laws, rules, and regulations, hence, the indicating the dates and time they physically reported for work; However, the following
propriety and regularity of the grant c. Authority from the payee and identification documents if claimed offices had not yet
during the period of the by a person other than the payee; submitted the required
implementation of the Modified documents:
Enhanced Community Quarantine
(MECQ) could not be ascertained. a. Agriculturist’s Office
b. Legal Office
c. Governor’s Office
d. GSO
129
