(NOTE: This series of audit reports skipped the towns of Pandan and Panganiban for two reasons: 1) the report for Pandan was not yet posted on the COA website as of April 17, 2026; and 2) the Panganiban report carried only the Executive Summary and not the full report.)
In 2024, the municipal government of San Andres hired at least 2,828 Job Order Workers (JOWs) but the established recruitment policies and guidelines may not have been effectively carried out, posing risks of unclear expectations, potential inefficiencies in service delivery and misuse of government resources.
This was underscored by the Commission on Audit (COA) in its audit of LGU transactions for said year.
While the hiring of the JOWs for different offices were covered by Job Order Agreement that indicated the worker’s designation, rate, service period, funding source, acknowledgment/signature of the hired JOW, and a remark indicating whether a Personal Data Sheet (PDS) was submitted, the audit team noted several observations, particularly the lack of detailed order indicating the duties and functions of JOWs.
“The inconsistency in detailing the ‘work to be done’ in the request letters from various offices posed a significant concern,” the team stated. “While some offices provide comprehensive descriptions of the duties and responsibilities for JOWs, others offered only broad outlines such as security aide, office assistant, researcher, clerks etc.,”
Likewise, it pointed out the absence of clearly defined duties and functions for highly technical JOWs such as Legal Consultant, Architect, Sculptor, and other specialized professionals.
Some hired JOWs did not submit duly accomplished and subscribed PDS, specifically CS Form No. 212 (Revised 2017) as required under Item 4 of the Hiring Procedures of Administrative Order No. 02.
“The laxity of the HRMO in exercising appropriate measures such as providing the detailed order outlining the specific duties and functions of JOWs may pose risks of unclear expectations, potential inefficiencies in service delivery and misuse of government resources, to wit; (1) Ambiguity in job responsibilities – JOWs may be assigned tasks beyond their scope or expertise, leading to inefficiency and potential errors; (2) Lack of Accountability – without clear delineation of duties, holding JOWs accountable for their performance becomes challenging; and (3) Misallocation of Resources –funds may be used for tasks that do not align with the intended purpose and the necessity of the JOWs, not in consonance with the principle of economy in government spending,” the report stressed.
In another finding, the audit showed that out of 14 projects with a total funding of P35.93 million charged against the 20% Development Fund (DF) for CY 2024, three or 21 per cent were not fully implemented during the year.
Reports indicated that 11 were implemented during the year, of which 10 were fully completed, and one was still on-going as of December 31, 2024.
Three activities consisting of procurement of lot for the Construction of Evacuation Center, Multi-Purpose Building and other related projects, construction/ installation of San Andres Public Signages and procurement of lot for the Establishment of Sanitary Landfill with allotments of ₱700,000.00, ₱800,000.00 and ₱3,300,000.00, respectively, were not accomplished.
The auditors learned that the planned purchase of lot for the construction of evacuation center,
multi-purpose building and other related projects were not feasible, as the intended lot for procurement was part of public property.
On the other hand, the construction/ installation of San Andres public signages was already obligated but had to be suspended due to a conflict over the ownership of the proposed site for implementation of the project with the Philippine Ports Authority.
As to the purchase of lot intended for establishment of sanitary landfill, the transaction proved to be not feasible as the property owner resides abroad.
“The circumstances are apparent indication that the projects funded from 20% DF were not procurement-and- implementation-ready, the audit team stated.
The audit also flagged that improper charging of various expenses for the maintenance and operation of the LDRRM Office, totaling ₱492,222.92, to the 5% LDRRM Fund.
Among the ineligible expenditures were: travel for securing payment of vehicle insurance/radio permit renewal and submission of MOVs for GAWAD Kalasag, which are not directly linked to disaster preparedness or response; renewal of radio communication license, which is considered part of administrative or recurring operational expenses; procurement of spare parts and supplies for the repair and maintenance of LDRRM vehicles, which should be charged against the General Fund as part of regular maintenance and operating expenses; and provision of snacks during the conduct of quarterly MDRRMC meetings, which are classified as representation or incidental expenses and thus not eligible under the LDRRMF unless directly linked to capacity-building or emergency response activities.
The LGU also incurred unnecessary expenditures totaling ₱85,250.00 for the payment of registration fees paid to various leagues and associations for their regular meetings.
The registration fees ranged from ₱250.00 to ₱5,000.00 and were paid to various leagues and associations where the Mayor, Vice Mayor, Municipal Councilor, and various Department Heads are members.
However, the COA’s review of the supporting documents disclosed that the meetings officials were regular and recurring, with agenda primarily focused on administrative matters, policy updates, and coordination activities.
The auditors recommended that the concerned municipal officials and employees discontinue the payment of registration fees to various leagues and associations for the conduct of regular or routine meetings and assemblies; consider proposing to their respective leagues that the conduct of 1-day meetings through teleconferencing to eliminate the incurrence of traveling expenses and registration fees, or holding them at government-operated function halls, session halls and event centers to minimize costs; and, exercise due prudence in the disbursement of government funds to avoid incurrence of unnecessary expenditures