Annex A
Status of Implementation/
Ref. Observation Recommendation
Results of Validation
Interior and Local Government (DILG) 20. Management appropriate funds from the
Joint Memorandum Circular (JMC) No. 1 General Fund to reimburse the 20% DF Unimplemented
dated November 4, 2020, resulting in the for administrative expenditures.
irregular utilization of the fund and reducing
the amount available for development
projects.
The Municipality spent ₱294,686.31 out of Management to:
2023 AAR
AO No. 10, the LDRRMF on office supplies and fuel 21. Adhere strictly to the provisions of Unimplemented
Page 46 that are not related to disaster rescue or DILG Memorandum Circular No. 2012-
response activities, inconsistent with 73 dated April 17, 2012, and NDRRMC-
Section 5.0 of NDRRMC-DBM-DILG Joint DBM-DILG Joint Memorandum
Memorandum Circular No. 2013-1 dated Circular No. 2013-1 dated March 25,
March 25, 2013, and DILG Memorandum 2013, on the utilization of the
Circular No. 2012-73 dated April 17, 2012. LDRRMF; and
Thus, the municipality reduced the funds 22. Reimburse the LDRRMF from the Unimplemented
available for disaster risk management, General Fund for the cost of supplies
relief, rehabilitation, and recovery and fuel used for purposes other than The required documents had
programs. those related to disaster risk reduction not been submitted as of date.
and management.
The Municipality purchased 10 units of 23. Management and the BAC to strictly Implemented
2023 AAR
AO No. 11, Apple iPad amounting to ₱229,950.00, with comply with the provisions of R.A No. (Closed due to a change in
Page 48 reference to brand name, in violation of 9184 in the procurement of goods, condition)
Section 18 of the Republic Act (R.A.) No. particularly the prohibition of referring
9184, thereby, limiting the procurement and to brand names.
selection process which prevented the
