Ref.
Audit Observations Audit Recommendations Status of Implementation
AAR 50. Twenty-six development projects 81. We recommended that Management Implemented
2017 having a total appropriation of undertake a concerted effort to fast track
p.25 ₱7,110,000.00 which represent 34.75% of the implementation of projects outlined
the total appropriations under the 20% under the 20% DF so that the constituents
Development Fund (DF) for CY 2017 were can enjoy the benefits that can be derived
not implemented during the year, contrary from the projects.
to Item No. 5 of DILG-DBM Joint
Memorandum Circular No. 2017-1 dated
February 22, 2017, resulting in the
inefficient use of funds and non-
realization/delayed enjoyment by the
constituents of the benefits that could have
been derived from the projects.
AAR 51. Out of the total budget 82. We recommended that the LCPC prepare Implemented
2017 appropriations of ₱848,090.17 allocated the Annual Work and Financial Plan and
p.26 for the Local Council for the Protection of allocate more funds for PPAs that would
Children (LCPC) for CY 2017, none was promote children’s right and welfare and
expended for child protection services, protect them against abuse, neglect,
while 45.45% or ₱385,449.00 was spent exploitation and violence as envisioned
for the honoraria of Day Care Workers under RA No. 9344.
(DCWs), disregarding the primary purpose
of the fund as contemplated under RA No. 83. We further recommended that the Council Unimplemented
9344. prepare the Local Development and The required reports under DILG
Investment Plans for Children, and Local MC No. 2012-120 had yet to be
State of Children’s Report as required prepared and submitted.
under DILG Memorandum Circular No.
2012-120 dated July 4, 2012.
90
