Ref. Status of
Audit Observations Audit Recommendations
Implementation
2020 A warranty clause was not included in 85. The Provincial Accountant ensure compliance with Section 3.5 of Implemented
AAR, the Purchase Orders (Pos) for the GPPB Circular 01-2020 dated April 6, 2020, otherwise, they will be
AO No. procurement of goods amounting to held answerable for negligence in case of uncorrected manufacturing
13, page P24,817,556.66, needed to contain the defects on the delivered goods.
67 transmission of Coronavirus Disease
2019 (COVID-19) contrary to GPPB
Circular 01-2020 dated April 6, 2020,
thereby not fully protecting the interest
of the government in case of
manufacturing defects of goods
delivered.
2020 Highly-needed medical supplies, 86. The Provincial Accountant submit immediately the lacking documents Unimplemented: Although
AAR, materials, equipment and other critical to the Audit Team for verification, to substantiate or justify the the Provincial Accountant
AO No. services for COVID-19 related deficiencies noted, and to, henceforth, ensure that all documentary had submitted documents
15, page programs, projects and activities requirements for emergency purchase under R. A. No. 11469 are proper on September 22, 2021,
72 procured on emergency basis and complied with before certifying as to the completeness of the they were incomplete as
amounting to P46,554,685.66. were supporting documents. they did not cover all the
paid despite the lack of supporting subject disbursements.
documents required under
Government Procurement Policy
Board (GPPB) Circular No. 01-2020
dated April 6, 2020, such as Mayor’s
permits, income tax returns, omnibus
sworn statements and other
documents, thus the regularity of the
transactions and compliance to the
guidelines for emergency procurement
under Republic Act (R.A.) No. 11469
could not be determined.
137
