Page 146 of 161

 Ref.                                                                                                                              Status of
                   Audit Observations                                   Audit Recommendations
                                                                                                                                Implementation

                                                                                                                           the matter to the Provincial
                                                                                                                           Legal Officer for further
                                                                                                                           study on legal actions or
                                                                                                                           options to take.
 2020      Contrary to DBM Local Budget 89. Management reimburse the BGP Special Account the amount of                     Unimplemented: As of
 AAR,      Circular (LBC) No. 126 dated April      P840,414.00 from the General Fund for the cost of office supplies, IT   date, no reimbursement
AO No.     13, 2020, programs, projects and        Equipment, storage cabinets and catering services, and, henceforth,     had been made by
14, page   activities   (PPAs)      not   directly adhere strictly with the provisions of DBM LBC No. 126 dated April      Management from the
   68      connected to the operations of          13, 2020 on the use of the remaining balance of the BGP.                General Fund for PPAs not
           hospitals    and maintenance         of                                                                         directly connected to the
           established checkpoints related to                                                                              operations of hospitals or
           COVID-19 in the total amount of                                                                                 the     maintenance       of
           P840,414.00 were charged to the                                                                                 established     checkpoints
           Bayanihan Grant for Provinces (BGP),                                                                            charged to the BGP.
           thereby, defeating the purpose of the
           grant and substantially reducing the
           funds intended to support the
           Provincial Government’s efforts to
           respond to the crisis brought about by
           the COVID-19 pandemic.
 2019      Purchases of various supplies and 90. Provide the GSO with adequate and safe storage facilities for the         Unimplemented:          The
 AAR,      materials         amounting          to supplies and materials purchased;                                       PGSO had submitted a
AO No.     ₱28,673,168.85 were simultaneously                                                                              proposal or request for the
2, page    recorded to the related inventory and                                                                           construction of safe and
   34      expense account upon purchase                                                                                   adequate storage facilities.
           contrary to Sections 114, 116 and 121
           of the New Government Accounting 91. Require the requisitioning office needing supplies and materials to        Implemented
           System (NGAS) Manual, Volume I,         prepare and submit the RIS to the GSO on a weekly basis;
           thus     eliminating    the   required

                                                                                                                                                    139