Ref.
Audit Observations Audit Recommendations Status of Implementation
Capital Outlay and Mitigation Fund eliminate flood risks, lessen the adverse allocated to the Municipality had
totaling ₱23,396,879.17 were left impacts of hazards and calamities, or been focused on mitigating the
unutilized, posing the risk that the prepare and train residents on how to risks of hazards and calamities.
Municipality may not have the capacity to appropriately respond to any disasters that
effectively manage various types of may happen.
emergencies in case of calamities and
disasters.
Reiterated under Finding No. 9, Part II of
this report.
AAR 10. The unexpended balance of the 14. We recommended that the Municipal Implemented
2023 Quick Response Fund (QRF) in CY 2023 Accountant take up an accounting entry in
p. 54 amounting to ₱3,016,727.10 was not the General Fund (GF) and the Trust Fund
obligated for transfer to the Special Trust (TF) books to record the obligation of the
Fund (STF) at year-end, inconsistent with unexpended QRF and the authorized receipt
Section 4.4 of COA Circular 2012-002 of funds from the GF, respectively, for the
dated September 12, 2012, thereby transfer of the unexpended balance of the
understating the Trust Liability-DRRM QRF at the end of the year using the
account by the same amount. accounts discussed in the foregoing
paragraphs in compliance with the
accounting requirements under Annex C of
COA Circular No. 2012-002 dated
September 12, 2012 and COA Circular No.
2015-009 dated December 1, 2015, to fairly
present the accounts in the financial
statements.
AAR 11. The accuracy and reliability of the 15. We recommended that Management strictly Unimplemented
2022 Road Networks account totaling comply with the accounting and reporting The LRNLC had already been
p. 38 ₱5,540,462.63, net of Accumulated guidelines on the local roads asset maintained by the Accounting
62
