Ref. Status of
Audit Observations Audit Recommendations
Implementation
e. SWDO
f. Bais District Hospital
71. Payment of hazard pay conform to the rate and basis prescribed under Implemented
Section 4.1 of DBM Circular No. 2020-1 dated March 24, 2020.
2021 The complete detailed specifications, 72. Management, henceforth, require the personnel concerned or the end- Unimplemented: An
AAR, suppliers’ information, and brand user duly authorized by the Head of the PE to properly and completely examination of the
AO No. names of welfare goods and other fill out the relevant and required information in the POs to ensure that Purchase Orders (POs) for
6, page supplies totaling P35,603,204.35 the supplier will deliver the goods in accordance with the terms and December 2024 revealed
50 procured to mitigate the effect of the conditions of the contract and to also allow comparison with the that most of the required
COVID-19 pandemic and Typhoon prevailing market prices in the locality, or with the existing price data information had been
Odette, were not indicated in the of the agency, the Department of Trade and Industry or other relevant provided. However, the
Purchase Orders (POs), contrary to agencies. brand name and country of
Item B of COA Circular No. 96-010 manufacture or origin of
dated August 15, 1996, thus, making it the items were not
difficult to determine the price indicated. Additionally,
reasonableness and compliance with some POs had incomplete
Section 5 of Government Procurement addresses, with only the
and Policy Board (GPPB) Circular No. city or municipality
01-2020 dated April 16, 2020. specified.
73. Management requires the approving officer/Head of the PE to ensure Unimplemented
that the required information is indicated in the POs before approving
the same.
2021 Copies of 49 perfected contracts 74. Management submits the copies of the contract and their required Unimplemented: The BAC
AAR, amounting to ₱399 Million and their supporting documents to COA for contract review within five days had been submitting the
AO No. supporting documents were not from execution of the contract and to assign such responsibility to perfected contracts to the
submitted to the auditor for review competent personnel or a committee solely dedicated to the task so that Auditor. However, the
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