We recommended that the City Mayor direct the City DRRM Officer and the City
Accountant to undertake the following:
a) Identify the fund source by year for the projects which were allocated ₱29 million pesos
from the STF and included in the CY 2024 LDRRMFIP;
b) Desist allocating funds on a lump-sum basis and instead prepare the necessary Program
of Work where the project cost is clearly presented and use this as basis for the LDRRM
Council in preparing the LDRRMFIP;
c) Submit the LDRRM Council Resolutions and corresponding Sangguniang Panlungsod
Resolutions and the amended Annual Investment Program approving and incorporating
the change of expenditure items noted in the CY 2024 LDRRMFIP, otherwise our
evaluation of the disbursements therefrom totaling ₱27,177,510.87 shall be accordingly
suspended upon the issuance of the Notice of Suspension; and
d) Utilize the unexpended balances of prior years’ LDRRMF held in special trust upon
due compliance with Section 6 of NDRRMC-DBM-DILG Joint Memorandum Circular
No. 2013-1 and include in the current year LDRRMFIP in compliance with Section
5.1.15 of COA Circular No. 2012-002, and ensure that the reprogrammed funds have
specific projects and activities properly identified for effective and efficient
implementation thereof towards disaster risk reduction.
The above and other audit findings and recommendations are fully discussed in Part II of this
report.
Summary of Total Suspensions, Disallowances and Charges as of Year-end
The reported audit suspensions, disallowances and charges of the LGU as at December 31,
2024, were as follows:
Beginning Balance This Period Ending Balance
(As of December January 1 to December 31, 2024 (As of December
31, 2023) NS/ND/NC NSSDC 31, 2024)
Notice of Suspension (NS) ₱ 641,790.87 ₱ 641,790.87
Notice of Disallowance (ND) 9,466,139.43 9,466,139.43
Notice of Charge (NC) 455,138.91 455,138.91
Status of Implementation of Prior Years’ Audit Recommendations
Of the 84 prior years' audit recommendations, 1 was issued with a Notice of Disallowance. Of
the remaining 83 audit recommendations, 28 were implemented and 55 were unimplemented.
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