The Commission on Audit has flagged the San Miguel local government’s hiring of an ICT technician and payment of salaries and benefits thereto without complying with the appointment requirements of the Civil Service Commission (CSC).
The audit conducted covering 2024 transactions revealed that a total of P83,600 was paid to an individual hired under a contract of employment as Computer Maintenance Technologist I with monthly compensation of P20,900 charged to the Personal Services appropriation and the provision of transportation allowance.
While the hiring was covered by a contract and Municipal Resolution No. 012-2024 which authorized the Local Chief Executive (LCE) to enter into a contract of employment, the audit disclosed several deficiencies.
It stated that the municipality did not clearly define the employment status of the personnel as to whether he was casual or contractual, despite the fact that the engagement closely mirrored that of an appointment under CS rules.
The municipality was unable to comply with the appointment process outlined in Rule II of CSC Resolution No. 1800692, which mandates that all appointments, including casual positions and contractual positions, must meet documentary, procedural, and qualification standards before being deemed valid.
The audit team did not find any record of the submission of complete and duly accomplished PDS, medical
certificates, position qualification requirements, and the issuance of a duly approved appointment supported by a CSC attestation, rendering the disbursements irregular.
Inquiry with concerned officials disclosed that they were not fully aware of the documentary and procedural requirements of the CSC, having assumed that the procedure is the same for the engagement of a contract of service.
In another finding, delays in the completion of five development projects and failure to implement another were also cited by the audit team for depriving constituents of the intended benefits.
Verification showed that of the 18 projects charged to the 20% DF, 12 were fully implemented, five were still on-going and one was not implemented,
Scrutiny showed that most of the partially implemented projects referred to newly formulated projects arising from the realignment of several discontinued projects.
Suspension orders due to typhoons and heavy rainfall were also issued, delaying the projects’ completion.
The other significant findings were: the LGU’s lack of policies and procedures in hiring Job Order (JO) personnel, with numerous hires doing the same functions in an office, accomplishment reports not reflecting their actual duties and specific duties and responsibilities not attached to the contract; acceptance of performance security for 11 infrastructure projects despite the fact that their validity did not extend tom the issuance of the Certificate of Final Acceptance; inability of the LGU to invite an observer from a duly recognized private group in a sector or discipline relevant to the procurement at hand as witness; failure to prepare the Monthly Report on Fuel Consumption and Official Travels, with the LGU spending nearly P1.8 million for fuel and oil; unnecessary expenditures totaling ₱138,000.00 for the payment of registration fees for various leagues and associations for regular meetings; failure to submit the monthly Report on Sources and Utilization of Disaster Risk Reduction and Management Fund (DRRMF) to the Audit Team; and the Local School Board’s failure to submit the quarterly and annual reports to DepEd Central Office, DBM Regional Office, DILG Regional Office, and Sangguniang Bayan, and prepare the consolidated reports.