Ref. Status of
Audit Observations Audit Recommendations
Implementation
balance of ₱26,021.92 as
of December 31, 2024.
2016 Inventory procedures for goods were 109. The BAC Secretariat and the GSO should strictly comply with Section Unimplemented: The
AAR, not in accordance with Section 122 of 122 (e) to (g), of the NGAS Manual, Volume I and the Generic PGSO inspected and
AO No. the New Government Accounting Procurement Manual to strengthen internal controls for supplies and accepted delivered items
6, page System (NGAS) Manual, Volume I property and maintain complete and updated related records. and signed the acceptance
43 and the Generic Procurement Manual, portion of the Inspection
thus resulting in inadequate property and Acceptance Report
records and breakdowns in internal (IAR). However, it was
controls on supply and property observed that the
management. preparation of the DVs was
still done by the
requisitioning or end-user
office instead of the GSO.
2016 Financial assistance granted to 110. The OIC-Provincial Accountant follow up the submission of Unimplemented: Out of
AAR, Leagues of Local Elective Officials liquidation reports to properly account for the funds granted and to the ₱4,060,518.00 in
AO No. totaling ₱4,060,518.00 as of December ascertain whether these were utilized for their intended purpose. financial assistance
7, page 31, 2016 were not supported with a granted to Local Elective
47 Memorandum of Agreement and Officials, ₱340,100.00
remained unliquidated to date, thus remained unliquidated as
government funds could not be of December 31, 2024.
properly accounted for.
2015 Due to the failure of the Bids and 111. The Governor conducts an investigation and impose the necessary Unimplemented: Although
AAR, Awards Committee and the Technical administrative sanctions on errant members of the BAC and TWG in the joint venture had
AO No. Working Group to carefully examine accordance with Section 70 of the Revised IRR of R.A. 9184, if renewed its special license,
3, page the eligibility documents of the warranted. Moreover, he should also consider reporting to the PCAB the BAC and TWG failed
31 winning bidder as required in Section and the Department of Trade and Industry (DTI)-Negros Oriental, for to carefully scrutinize the
12.1 of the Revised IRR of R.A. 9184, appropriate disciplinary action, the joint venture’s operation without validity of the special
the contract to design and build the a renewed license in violation of R.A. 4566. PCAB license, which was
147
