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 Ref.                                                                                                                                 Status of
                  Audit Observations                                       Audit Recommendations
                                                                                                                                   Implementation

          Accounting and Auditing Manual                                                                                      JOs and COs for possible
          (GAAM), Section 77 R.A. 7160 and                                                                                    permanency. They also
          CSC guidelines.                                                                                                     encouraged            these
                                                                                                                              personnel to take the CSC
                                                                                                                              examination to qualify for
                                                                                                                              permanent         positions.
                                                                                                                              Additionally, some JOs
                                                                                                                              and COs had been
                                                                                                                              regularized, and efforts
                                                                                                                              were being made to
                                                                                                                              promote             regular
                                                                                                                              employees to facilitate
                                                                                                                              career movement and free
                                                                                                                              up positions for JOs.

                                                                                                                             However, due to the
                                                                                                                             shortage of organic regular
                                                                                                                             personnel employed by the
                                                                                                                             provincial government, it
                                                                                                                             remained necessary to
                                                                                                                             renew the contracts of the
                                                                                                                             respective CO and JO
                                                                                                                             personnel.
 2013     The validity of total disbursements for   114. Management issues a policy and specific guidelines on the rendition Unimplemented:
 AAR,     overtime services of the members of            and payment of overtime services in the Province of Negros Oriental Management had yet to
AO No.    the BAC Secretariat in CY 2013                 which are consistent and harmonized with DBM Budget Circular No. formulate        and     issue
7, page   amounting to ₱183,010.28 cannot be             10 and other existing regulations on the matter.                    specific     policies    to
   49     ascertained because the guidelines on                                                                              formalize the guidelines on
          payment of overtime services                                                                                       the rendition and payment


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