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Ref.                                                                                                                                    Status of
               Audit Observations                                        Audit Recommendations
                                                                                                                                     Implementation

       ₱489,981,252.02 did not show the              of the Donations In-Kind; (b) Proof of receipt by and distribution to the Team on the following
       quantity distributed and the remaining        beneficiaries; and (c) Inventory of remaining undistributed items, if dates:
       balances nor adequately supported             any, in accordance with Section 1 of COA Circular No. 2020-009 dated
       with the required documents contrary          April 21, 2020.                                                             Month   Date
       to COA Circular No. 2020-009 dated                                                                                        Jan-Mar    4/29/24
                                                                                                                                   Apr      5/13/24
       April 21, 2020, thus, precluding timely
                                                                                                                                   May      6/25/24
       evaluation from ensuring that these                                                                                         June      8/9/24
       were properly accounted for.                                                                                                 Jul      9/2/24
                                                                                                                                   Aug      9/24/24
                                                                                                                                   Sept     10/31/24
                                                                                                                                    Oct     11/26/24
                                                                                                                                   Nov      12/19/24
                                                                                                                                   Dec       2/3/25

                                                                                                                                However, the complete list
                                                                                                                                of donations received,
                                                                                                                                distributed, and remaining
                                                                                                                                balances, along with the
                                                                                                                                supporting        documents
                                                                                                                                related to this finding, had
                                                                                                                                not yet been submitted to
                                                                                                                                the Audit Team.
                                                 81. Management delegate the receipt and acknowledgment of the
                                                                                                                                Unimplemented: In-kind
                                                     donations in-kind to the GSO, which will take heed of the basic controls
                                                                                                                                donations were delivered
                                                     in the receipt, recording, inventory, storage and distribution of all
                                                                                                                                directly to the recipients'
                                                     donations in-kind received and will prepare and submit the required
                                                                                                                                offices or hospitals. The
                                                     reports together with the supporting documents.
                                                                                                                                PGSO lacked a safe and
                                                                                                                                adequate storage facility
                                                                                                                                for in-kind donations.

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