Annex A
Status of Implementation/
Ref. Observation Recommendation
Results of Validation
Section 2.5.6 of DBM Local Budget DBM, and DILG Joint Memorandum
Circular (LBC) No. 124 dated March 26, Circular No. 2013-01 dated March 25,
2020 and Section 5.0 of NDRRMC, DBM 2013, to strengthen the capacity of the
and DILG Joint Memorandum Circular No. Municipality to avoid or mitigate the
2013-1 dated March 25, 2013, hence, adverse effects of disasters or calamity.
reducing the funds available for disaster risk
reduction and management activities.
2020 ML The reporting requirements for in-kind 61. The Municipality prepare and furnish Unimplemented
Par. No.118, donations were not complied with by the the Auditor a copy of the (a)
Page 40 Municipality contrary to Section 1 of COA acknowledgment receipts of the Management had not submitted
Circular No. 2020-009 dated April 21, 2020, donations in-kind; (b) proof of receipt the report for in-kind donations
thus, preventing timely validation of actual by and distribution to the beneficiaries; in CYs 2020, 2021, 2022, and
distribution and balances of the donated and (c) inventory of remaining 2023
goods. undistributed items, if any, in
accordance with Section 1 of COA
Circular No. 2020-009 dated April 21,
2020.
2020 ML The distribution of social amelioration 62. Management submit to the Auditor Unimplemented
Par. No.129, under the Emergency Subsidy Program photocopy of the identification card with
Page 42 (ESP) through the Social Amelioration specimen signature of the beneficiaries The Audit Team still had not
Programs (SAP) of the Department of and photos of the beneficiaries during received the documentary
Social Welfare and Development (DSWD) the actual receipt of the assistance requirements for the
amounting to P22,134,000.00 was not pursuant to Item I.A(9) of the MOA distribution of social
properly supported with the documentary between the DSWD and the amelioration under the ESP.
requirements prescribed under Item I.A(9) Municipality dated April 9, 2020 as well
