The municipality did not provide the audit team with the payment vouchers and supporting documents for two significant purchases: a lot for a barangay hall and a motor vehicle.

Why It Matters

Recommended Actions

• Require the (a) Municipal Engineer (ME) in coordination with the Municipal Planning and Development Coordinator (MPDC) to improve the system of identifying and implementing priority PPAs to provide timely socio-economic benefits to its constituents
• (b) BAC to (i) submit copies of contracts, POs, and other documents required under the alternative modes of procurement
• (ii) comply with GPPB Circular No. 18-2020 on the conduct of procurement activities under RA No. 11949 or the Bayanihan 2 particularly the posting of ABC, contract or PO, Notice of Award (NOA), and other relevant documents to the GPPB Online Portal, Municipality’s website, or at any conspicuous place reserved for the purpose
• (iii) subject all procurements to public bidding unless the conditions are met for the use of alternative mode of procurement
• And (c) MA to (i) submit the DV and SD for the procurement of vaccines, parcel of lot and motor vehicle with transaction values of ₱3,842,400.00, ₱1,000,000.00 and ₱1,492,500.00
• And (ii) ensure that the necessary supporting documents attached to DVs are complete and in order prior to payment.

Original Audit Finding Excerpt

"The DV and SDs for the purchase of lot for the Construction of New Barangay Hall at Barangay Longos amounting to ₱1,000,000.00 and motor vehicle amounting to ₱1,492,500.00 were not submitted to the AT."

Source Document