Consulting services were procured through contracts of service instead of using proper competitive bidding or negotiated procurement processes, reducing transparency.

Why It Matters

Recommended Actions

• Provide a legal basis for hiring the consultants under the Office of the General Manager;

Original Audit Finding Excerpt

"ngency Action Plan Reason for . . ; | Target Implementation Partial/Delay/ . . Ref. Audit Observations Audit Recommendations Action Plan Person/Dept. Date Status of Non- Action Taken/Action to be Taken Responsible Implementation | Implementatio From To n, if applicable No. | The lack of clear delineation | We recommended and Legal July 2025 December NHA Memorandum Circular No. 2024-036 dated May 18 of responsibilities between | Management agreed to Require Department 2025 30, 2024, regarding the delineation of responsibilities the Legal and Treasury | LD to: between the Legal and Treasury Departments, was Departments in managing a. Request from the respective Treasury Not Implemented approved and signed by the General Manager. The 56 bank accounts with aj| Courts the approval of the Department Circular clearly establishes that the Treasury private bank related to | transfer/closure of deposits Department is responsible for the opening and closing expropriation cases has | maintained"

Source Document