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 Ref.                                                                                                                                 Status of
                   Audit Observations                                      Audit Recommendations
                                                                                                                                   Implementation

           prescribed in Budget Circular No. 10                                                                               of overtime services in
           dated March 29, 1996, COA Circular                                                                                 accordance      with  the
           No. 78-77 dated February 28, 1978 and                                                                              existing regulations.
           Section 5.10 of COA Circular No.
           2012-001 dated June 14, 2012 were
           not followed.
 2012      Medicines costing ₱3,731,897.22 115. Management submits the supporting documents for medical                       Unimplemented:         The
 AAR,      distributed as medical assistance to   assistance required under DSWD Administrative Order No. 5, series           Office of the PSWD had
AO No.     indigents were not supported by        of 2008 as amended, particularly the certificates of eligibility issued     not initiated any action
10, page   Certificates of Eligibility, doctors’  by the Provincial DSWD Office, doctor’s prescriptions, and                  upon discovering that,
   56      prescriptions, IDs or barangay         identification or Barangay Certification in order to support the            under the leadership of the
           certificates as required under DSWD    purchase of medicines alleged to have been distributed to indigents         former department head of
           Administrative Order No. 5, s. 2008 as under the Aid-in-Crisis Situation Program of the DSWD.                      the       PSWDO,        the
           amended.                                                                                                           distribution of medicines
                                                                                                                              to indigents had not
                                                                                                                              undergone a PSWD social
                                                                                                                              worker assessment. As a
                                                                                                                              result, recipients were not
                                                                                                                              required to submit the
                                                                                                                              documentary requirements
                                                                                                                              outlined in the amended
                                                                                                                              DSWD AO No. 5, Series
                                                                                                                              of 2008.
 2012      Absence of an effective and efficient    116. The provincial government establish control mechanisms including Unimplemented: Due to
 AAR,      control mechanism, clear cut policies         documentation, accounting requirements and clear-cut policies in the the inactivity of the Board
AO No.     on    operation and levels          of        operation of NOCC as its guide for its effective and efficient of Management, there
16, page   recommending        and      approving        operation.                                                           were no established control
   78      authorities in the operation of Negros                                                                             mechanisms,
           2Oriental Convention Center (NOCC)                                                                                 documentation, accounting

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