Ref.
Audit Observations Audit Recommendations Status of Implementation
date of receipt;
ii. List of frontliners and persons under
monitoring who were catered with
meals during ECQ and GCQ, duly
signed by them; and
iii. List of passengers who availed of the
free transport service during the
implementation of ECQ, duly signed by
them.
53. Lastly, we recommended that Management Implemented
ensure that disbursements are duly
substantiated with the required documents
pursuant to Section 4(6) of PD No. 1445.
AAR 37. The Municipality spent at least 54. We recommended that Management Unimplemented
2020 ₱943,300.00 out of the Local Disaster Risk appropriate/realign ₱876,500.00 in the 20% Management believed that the
p.62 Reduction and Management Fund Development Fund and ₱66,800.00 in the expenses listed were responses to
(LDRRMF) for the payment of printing of General Fund Proper and reimburse the COVID-19 to answer the
Enhanced Community Quarantine (ECQ) LDRRMF for the cost of the catering quarantine requirements and
passes, cremation of PUI and catering services, printing of home quarantine/ECQ other health protocols at the time
services for meals provided to frontliners passes and cremation of one PUI. of the declaration of a State of
on duty in response to COVID-19 Public Health Emergency. These
emergency, contrary to Section 5.0 of were also covered by the
NDRRMC-DBM-DILG Joint documents as required in Section
Memorandum Circular (JMC) No. 2013-1 2.5.6 of the LBC No. 124 dated
dated March 25, 2013, DILG March 26, 2020.
Memorandum Circular No. 2012-73 dated
April 17, 2012 and pertinent provisions of
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