Management Status of
Ref. Observation Recommendations
Comments/Actions Implementation
propriety of the
disbursement.
2020 AAR, The Municipality utilized a 39. We recommended that Addenda had been prepared Implemented
AO No. 14, total of ₱8,004,631.84 from Management instruct the prior to the utilization of prior
page 64 the prior years unexpended LDRRM Officer to years unexpended LDRRMF.
Local Disaster Risk include PPAs chargeable
Reduction Management Fund against the prior years
(LDRRMF) despite non- unexpended LDRRMF in
revision of the LDRRMF the annual LDRRMFIP of
Investment Plan the current year pursuant
(LDRRMFIP), contrary to to NDRRMC-DILG-
Section 5.1.2 of COA DBM JMC No. 2013-1
Circular No. 2012-002 dated and the same be prepared
September 12, 2012, Sections in substantial adherence
2.5.5 and 2.5.6 of Local to the format prescribed
Budget Circular (LBC) No. under Annex A of COA
124 dated March 26, 2020 Circular No. 2012-002,
and Section 6.5 of the thereby make this trust
NDRRMC-DILG-DBM Joint fund available for
Memorandum Circular No. disbursement.
2013-1 dated March 25,
2013, which may result in
irregular disbursement of said
fund.
2019 AAR, Had the Municipal Mayor 40. We recommended that the Quarterly status report as of Unimplemented
AO No. 5, and Municipal Engineer Municipal Engineer, in December 31, 2024 showed
page 35 considered the limited coordination with the that only 4 out of the 28
manpower in planning the Municipal Planning and projects programmed under
implementation of programs/ Development the 20% DF had been
projects/activities under the Coordinator, evaluate the completed.
64
