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Ref. Status of
Audit Observations Audit Recommendations
Implementation
7, page within five working days from contracts can be reviewed promptly as to the reasonableness of prices required five-day period
52 approval thereof as required under and deficiencies corrected before final payments are made. was sometimes not met
COA Circular No. 76-34, as restated due to delays in
under COA Circular Nos. 2009-001 reproducing the copies.
and 2012-001, thus the determination
of the reasonableness of contract
prices and the initial evaluation that the
contractual covenants were not
disadvantageous to the Provincial
Government could not be timely
conducted.
2021 The distribution of various welfare 75. Require the Provincial Accountant and the OIC-PSWDO to submit the Unimplemented: The
AAR, goods amounting to P54,798,286.00 following documents: PSWDO had still failed to
AO No. for relief operations during the a. Acknowledgment receipt or any document showing proof of submit the additional
10, page declaration of the General and receipt of the welfare goods by the recipient LGUs; documents required to
62 Enhanced Community Quarantine in b. Master list of the intended beneficiaries per LGU; and support the liquidation due
CY 2020 due to COVID-19 pandemic c. Authority from the intended beneficiaries and identification to the non-turnover of the
was not properly documented contrary documents if claimed by a person other than the payee; same from the previous
to Section 4(6) of Presidential Decree OIC-PSWDO.
(P.D) No. 1445 and pertinent provision Furthermore, authorities
of COA Circular No. 2012-01 dated from the intended
June 14, 2012, thus, raising doubt that beneficiaries and
some of the relief goods were not identification documents
actually given to the intended for those claimed by
beneficiaries. another person had not
been submitted due to
difficulties in identifying
and verifying the identities
of the recipients.
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