required documents, — contrary to Section 3 of DBM Budget Circular -3 which has amended Budget No. 2004-54 No. 2012-01. and COA ‘S184, Payment of honoraria should fist ‘The Municipal and BAC Chairman ate enjoined to submit the lacking documents mentioned in the Furthermore, the amount paid for hhonoraria from the Trust Fund should be replenished fom the General Fund to be established from the sources enumerated the BC # 2007-3, 2017-012- 1012016) Procurement of goods services were not efficiently pl and linked to approved budget of the municipality due to absence of complete and approved Annual Procurement Plan, contrary to the provisions of Section 7 of the Revised Implementing Rules and lations of RA 9184, as amended, and ‘We recommend that the Local aniChiet Ex CY 2016and submit 10 the HoPE for approval copy furnish the audit team assigned. The Hope should review the completeness of the APP before approving the plan, ‘The Budget Officer and BAC Secretariat ate further enjoined 10 ‘ensure that the APP are linked to the ‘Annual/Supplemental Budget. ‘The changes of the PPMPs and APP shall be undertaken in accordance with Section 7.4 of theroofs: 9 RIC EOPSCLES| oR MOREL @f008 YEU Scy un IANAGEMENT COMMENTS | AUDITOR'S REJOINDER ‘The changes of the PPMPs and APP shall be undertaken in accordance with Section 7.4 of the Revised IRR of RA 9184, as amended. AOME ‘AUDIT OBSERVATIONS ‘Ani Prepared by. 4 ited CARLOTA E, SAROMINES SAIVIATL Noted by: Josette 4 RODRIGUEZ Superpising AuditorRevised IRR of RA 9184, as amended. Prepared by: CARLOTA E. SAROMINES SAIV/ATL Noted by: JOSETPA. RODRIGUEZ Supetvising Auditor| rojoelodzs2qier900521 est rogue Hoe oX6 yet sda Republic of the Philippines COMMISSION ON AUDIT Team R7-02, LGS-C, Cebu 1 Regional Office No. 7 Cebu City February 3, 2017 HONORABLE DEMOCRITO M. DIAMANTE Municipal Mayor Municipality of Tuburan Attention; Ms, Maria Eda Revaca Municipal Accountent-Designate Sir Our team would like to conduct an exit conference on the audit of transactions for CY 2016 on February 10, 2017 at 9:00 o'clock in the morning at the conference hall of the Municipality of Tuburan, Cebu. Hence, the presence of the following officials and employees are hereby requested, as follows: 1, Ms, Maria Eda Revaca = Municipal Accountant-Designate 2. Ms. Francisca M. Jumao-as - Municipal Treasurer 3. The Municipal Budget Officer 4, The Municipal Engineer-Designate 5. The MDRRMO_ 6 The MPDO 7. The GSO Designate 8. The BAC Chairman 9. The BAC Secretariat 10. The GAD Focal Person (SAOR) which shall be discussed in details during the exit conference, Your acceptance on the requested schedule is highly appreciated, Very truly yours, sosérte Kopkivez upervsing Aig a [de ce: Attached is the Summary of Audit Observations and Recommendations | ‘The Regional Director