Você está na página 1de 3

Republic of the Philippines

COMMISSION ON AUDIT
Office of the Audit Team Leader
Local Government Sector
Audit Team R13-03
Butuan City

OFFICE OF THE AUDITOR

AUDIT OBSERVATION MEMORANDUM (AOM)

AOM No.: 2019-007(2016-2018)


Date : April 15, 2019

HON. EFREN T. ACASO


Punong Barangay
Barangay Holy Redeemer, Butuan City

Attention: Chairman
Bids and awards Committee

We have audited the transactions of Barangay Holy Redeemer, Butuan City


for CY 2016, 2017 and 2018 and noted the following deficiency:

Procurement of handheld radio costing Php29,568.00 as of September 2,


2016 was undertaken by the Barangay without first securing permit to
purchase/possess from the NTC, thus constitute illegal expenditures.

COA circular 2012-003 item 1 defines “Illegal” Expenditures or Uses of


Government funds and property as failure to comply with existing procedures that
constitutes a violation of law.

Section 3 of NTC Memorandum Circular No. 11-21-88 further elaborates the rules
and regulations set forth by NTC regarding the acquisition of handheld radio devices,

“3. Station permits/licenses and/or certificates

3.1.1 No person, corporation, association or entity shall be allowed to install,


operate and maintain a personal radio system without first obtaining from the
National Telecommunications Commission, the following:

- Permit to Purchase/Possess prior to the acquisition of the radio


equipment for Personal Radio Service.
Moreover, Section 7 of the same Circular emphasizes the sanctions imposed on
violators,

“Section 7. ADMINISTRATIVE SANCTION

Any person who is not a holder of any of the permits/licenses and/or


certificates issued by this Commission shall be subjected to the imposition of
fines and the confiscation and forfeiture of any illegal radio found in his
possession or operation, in addition to such other sanctions provided for by
law.

During post audit, it was noted that the Barangay Procured handheld
radio device from MVG Enterprises as shown below:

Date DV No. Check No. Payee Particulars Amount


9/2/2016 2016- LBP2186081 MVG Purchase of Php29,568.00
09-190 Enterprises handheld
radio with
battery

It was noted from actual observation that Barangay personnel who are
users of the hand held radio do not have permit to possess the said device or is
an amateur radio operator licensee. We likewise have obtained a list of certified
Radio Dealers in Caraga Region from the National Telecommunications
Commission as of April 12, 2019, and MVG Enterprises is not amongst the
licensed dealers.

Thus, the procurement of handheld radio without first securing the


required permit constitutes illegal expenditure.

Recommendation

Direct the users of handheld radios to secure permit to possess or


secure an amateur radio operator license to regularize this audit
observation.

May we have your comments on the foregoing audit observation within


fifteen (15) calendar days from receipt hereof.
JESUS MISAEL D. ALMENDRALEJO
State Auditor IV
Audit Team Leader

MATHEW REY M. MAGNO


State Auditor V
Supervising Auditor

Proof of receipt of AOM No. 2019-007(2016-2018)

Signature over printed name/date

Você também pode gostar