Ref.
Audit Observations Audit Recommendations Status of Implementation
AAR 52. The Municipality continued to 84. We recommended that Management Unimplemented
2017 practice disposal of solid waste in an open prioritize the establishment and operation The Municipality had not yet
p.32 dumpsite and allowed dumpsite of a sanitary landfill in accordance with established or operated a sanitary
scavenging in violation of Republic Act Sections 40 and 41 of RA No. 9003 and landfill. However, it has entered
9003, thereby posing major public health meantime, take action to convert the into an agreement with Bayawan
threat and environmental risks. existing open dump site into a controlled City for the disposal of its
dump and hasten its closure within a residual waste.
specific time frame.
AAR 53. The Municipality did not include in 85. We further recommended that the LDRRM Unimplemented
2017 its Local Disaster Risk Reduction Officer submit the Monthly Report on the Reports had been prepared by the
p.40 Management Financial Investment Plan Sources and Utilization of DRRM on or Municipality but not submitted to
(LDRRMFIP) for CY 2017 the list of before the 15th day after the end of each the Auditor.
projects and activities charged to the month to the Office of the Auditor pursuant
unexpended LDRRMF of previous years to Section 5.1.5 of COA Circular No. 2012-
and failed to submit the Monthly Report on 002 dated September 12, 2012.
Sources and Utilization of the fund,
contrary to the pertinent provisions of
COA Circular No. 2012-002 dated
September 12, 2012, thus, preventing
timely validation and monitoring of
programs, projects and activities (PPAs)
under the LDRRMF.
AAR 54. The balance of the Land account of 86. We recommended that Management Unimplemented
2016, the Municipality amounting to ₱14.23 prioritize the filing of application for titling The title for Lot No. 1581 had
p. 27 million is unreliable because ₱13.98 of the recorded properties to hasten the already been awarded to the
million or 98.25% of which were not issuance of certificates of title in favor of Municipality. However, the
covered by Transfer Certificate of the Municipality. titling of other lots was not
Title/Original Certificate of Title completed due to time
(TCT/OCT) contrary to Section 39(2) of constraints. Also, the tedious
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