Annex A
Status of Implementation/
Ref. Observation Recommendation
Results of Validation
2001 in the granting of monetary awards
under the PRAISE.
Two (2) mandatory positions for the Local 27. Management fill up the mandatory Unimplemented
2022 ML
page 18 Disaster Risk Reduction and Management positions in compliance with The two mandatory positions
Office (LDRRMO) were not filled up as NDRRMC-DILG-DBM-CSC JMC No. for the LDRRMO still had not
required under the National Disaster Risk 2014-1 to ensure the implementation of been filled as of date.
Reduction and Management Council actions and measures related to disaster
(NDRRMC)/Department of Interior and risk reduction and management.
Local Government (DILG)/Department of
Budget and Management (DBM)/Civil
Service Commission (CSC) Joint
Memorandum Circular (JMC) No. 2014-01
dated April 4, 2014, hence, disaster risk
reduction and management measures and
activities and the implementation thereof
may not be assured.
The difference of ₱12,466,087.91 between Management:
2021 AAR
AO No.2, the Cash Local Treasury account and the 28. require the Municipal Accountant and Unimplemented
Page 30 Cashbook-Local Treasury remained the Municipal Treasurer to reconcile the
unreconciled as at year-end because there cashbook balances to determine the
was no regular reconciliation of the valid reconciling items for adjustments
cashbook and the ledger balances contrary in the books of accounts;
to Section 63.F of the Local Treasury 29. require the Municipal Accountant to Unimplemented
Operations Manual and Section 181(c) of prepare the adjusting entry debiting
the Government Accounting and Auditing Cash in Bank- Local Currency, Current
