Ref. Status of
Audit Observations Audit Recommendations
Implementation
6, page Center aggregating to P11,014,076.24 that all RDs are properly supported with sufficient and valid various hospitals and
48 were not supported with receipts of documents. inmates of the NODRC
purchases contrary to Section 4 (6) of had not yet been submitted
Presidential Decree (PD) No. 1445, to the Audit Team. Only
thus the actual amounts paid out of the the original sales invoices
cash advances could not be for the CY 2022 audit
established. findings and
recommendations had
been submitted to the
Audit Team.
2020 The payrolls covering the payment of 84. Management requires the concerned Heads of Offices to submit to the Unimplemented:
AAR, COVID-19 Hazard Pay and Special Auditor the following documents to substantiate the grant of COVID- Verification of the
AO No. Risk Allowance (SRA) to the 19 Hazard Pay and SRA to the personnel/workers and PHWs of the submitted documents
7, page provincial government Province: showed that some payrolls
50 employees/workers and Public Health a. Inter-Agency Task Force for the Management of Emerging lacked individual approved
Workers (PHWs) in the total amount Infectious Diseases Resolution of the Risk Classification in the daily time records and the
of P18,316,542.38 and P911,233.13, workplace; authority to render service
respectively, were not substantially b. Authority from the head of agency/office to render service during during the ECQ.
supported with complete documents the period of the ECQ stating the prescribed official working hours
contrary to Section 4(6) of Presidential as well as the entitlement of the COVID-19 Hazard Pay or SRA;
Decree (PD) No. 1445, hence, the c. Individual approved daily time record or daily report of attendance
propriety and regularity of the grant indicating the dates and time they physically reported for work; and
during the period of the d. Daily status/monitoring report on COVID-19 patients, PUIs or
implementation of the Enhanced PUMs quarantined in the hospitals’ COVID-19 facility, in the
Community Quarantine (ECQ) could homes, and in other isolation facilities covering the same period of
not be ascertained. the ECQ (for SRA payrolls only).
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