Ref.
Audit Observations Audit Recommendations Status of Implementation
projects charged against the LDRRMF and
20% DF, respectively, in CY 2018.
76. We further recommended that Management Unimplemented
immediately submit to the Auditor all Documents had yet to be
common and additional documentary submitted.
requirements for the purchase of lots
enumerated under Section 13.1 of COA
Circular No. 2012-001 dated June 14, 2012.
AAR 47. Out of the total appropriations for 77. We recommended that Management Implemented
2018 the Local Disaster Risk Reduction and immediately stop using the LDRRMF for
p.42 Management Fund (LDRRMF) amounting maintenance and operating expenses and,
to ₱5,850,000.00, only ₱80,940.00 or henceforth, maximize the use of the 70%
1.38% was utilized, of which, ₱74,640.00 LDRRMF by implementing projects that
was used as payment of services for post- will eliminate flood risks and lessen
planting maintenance under the Tree adverse impacts of hazards and calamities.
Planting Program which was not properly
chargeable to the Fund, while the rest of 78. We further recommended that Unimplemented
the annual appropriation was left Management train and equip volunteers as In CY 2024, the Municipality
unutilized at year end, leaving the other well as residents to be able to respond to had utilized its LDRRMF to buy
programs, projects, activities for disaster any disaster or calamity. rice for constituents affected by
preparedness, prevention and mitigation the El Niño phenomenon, rather
unimplemented. than for training volunteers.
AAR 48. The amount of ₱2,284,104.00 79. We recommended that, henceforth, the Implemented
2018 representing 39.04% of the total Municipality properly identify the GAD
p.45 appropriations for Gender and issues and concerns and use the GAD fund
Development (GAD) in CY 2018 was to implement programs, projects and
utilized for programs/projects/ activities activities that are aligned with PCW, DILG,
(PPAs) which were not properly DBM, and NEDA Joint Memorandum
88
