Contract workers were informally allowed to handle money collections and large numbers of pre-signed official receipts were left blank, creating a high risk of theft or missing funds.

Why It Matters

Recommended Actions

• Cease the practice of allowing COSP-BCS Operators to undertake collection responsibilities;

Original Audit Finding Excerpt

"79 AGENCY ACTION PLAN and STATUS OF IMPLEMENTATION RESULTS OF COA VALIDATION Ref. Audit Observations Audit Recommendations Agency Action Plan Status of Implementati on Reason for Partial/Delay / Non- Implementation, if applicable Action Taken/Action to be Taken Date of Follow- up Status of Implemen- tation Actual Implementation Date Remarks Action Plan Person /Dept. Responsible Target Implementation Date From To From To 13.2KV Distribution Line in MAA and the Reconstruction of the DICT (Telof) Building and Procurement and Installation of Communications Systems 2. Approved Memorandum dated June 21, 2021 by the former General Manager for the said deobligation and funding requirements 3. Copy of Memorandum for the Former President from the Secretary of DPWH dated March 02, 2021 re: Delegation of the Construction of the Road Infrastructure and Other Utilities in the MAA in Marawi City to NHA (as provide"

Source Document