Ref.
Audit Observations Audit Recommendations Status of Implementation
been implemented, as required in the
aforesaid JC.
AAR 8. Out of the 64 development projects with 11. We recommended that Management direct Implemented
2023 total appropriations of ₱64,249,528.20 the Municipal Planning and Development
p. 49 under the current and continuing Office and the Municipal Planning and
appropriations of the 20% DF, only two Development Council to include in the
projects with a budget of ₱15,527,866.72 Annual Investment Plan and eventually in
were initiated in CY 2023, indicating a low the Municipality’s proposed budget only
fund utilization and a significant delay in those programs and projects that are
the start of project implementation, thus “Implementation-Ready”.
depriving the constituents of timely access
to basic and value-added services, which 12. We also recommended that Management Implemented
could have a direct, immediate, and lasting address the problem of the funded projects
impact on improving their quality of life. that have become unimplementable due to
changes in events or conditions such as price
changes or site conditions, among others,
Management review its projects funded
under the continuing appropriation over the
last three years or any timeframe as they
deem appropriate, to ascertain if the projects
are still viable for implementation at this
time. Otherwise, consider their reversion, in
accordance with Section 322 of RA No.
7160, to release funds and make them
available for other meaningful uses.
AAR 9. No project was carried out using the Local 13. We recommended that Management Unimplemented
2023 Disaster Risk Reduction and Management endeavor to implement the projects during They had not maximized the use
p. 52 Fund (LDRRMF) in CY 2023 thus, the the budget year and become proactive in of the LDRRMF since most of
annual and continuing appropriations for utilizing the LDRRMF for PPAs that will the national government projects
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