Ref. Status of
Audit Observations Audit Recommendations
Implementation
not reconcile with the total
collections recorded in the
trust liability account
under the trust fund, which
amounted to ₱224,016.00.
2019 Expenses paid for the repairs and 95. Management require the General Services Officer to (a) submit pre- Unimplemented:
AAR, maintenance of motor vehicles and repair evaluation and pre/post-repair inspection reports, copies of Supporting documents for
AO No. equipment amounting to documents indicating history of repairs and warranty certificates for the payment of repairs and
7, page ₱5,405,010.08 were not supported expenses paid for the repairs and maintenance of motor vehicles and maintenance of motor
47 with pre-repair evaluation and equipment listed in Annex 6; (b) maintain records on the history of vehicles and equipment,
post/pre-repair inspection reports, repairs of equipment and motor vehicles; and (c) henceforth, ensure the amounting to
copies of document indicating the completeness of supporting documents to the DVs in accordance with ₱5,405,010.08, had not yet
history of repairs, and warranty Section 9.1.3.4 of COA Circular No. 2012-001 dated June 14, 2012. been submitted to the
certificates, contrary to Section 9.1.3.4 Audit Team.
of COA Circular No. 2012-001 dated
June 14, 2012, thus, the validity,
propriety and reasonableness of spare
parts and repairs procured could not be
established.
2019 The Province procured common-use 96. Management stop procuring common-use supplies from outside Unimplemented: On a test
AAR, supplies from private suppliers totaling sources unless the same are not available from DBM-PS as evidenced basis, a review of the
AO No. ₱6,027,881.88 without first securing by a CNAS and, henceforth, procure them from the DBM-PS in disbursement vouchers
11, page the Certificate of Non-Availability of accordance with the pertinent provisions of the Revised IRR of RA revealed that no
54 Stocks (CNAS) from the Department 9184. Certificates of Non-
of Budget and Management- Availability (CNAs) were
Procurement Service (DBM-PS) attached to support the
contrary to Section 8.2.3 of the purchases of office
Revised Implementing Rules and
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