Status of
Ref. Observation Recommendations Implementation / Results
of Validation
of the Revised Penal Code, that
the public funds were disbursed
for their personal use or benefit.
2022 17) The City did not fully comply 49) Management direct the LDRRM Unimplemented
AAR, with the reporting, monitoring, and Officer, in coordination with the In CY 2024, the City
AO posting requirements for the sources City Accountant, to prepare the Accounting Office
No.9, and uses of the LDRRMF amounting required reports on the sources had only submitted
page to ₱230,468,305.09 and and uses of the LDRRMF, to the monthly report of
66 ₱75,956,392.72, respectively, as submit these monthly within the the LDRRMF held in
stipulated in COA Circular Nos. prescribed time frames, and the STF.
2012-002 and 2014-002, including furnish these to the regulatory
cash donations amounting to ₱3.7 offices prescribed in COA
million and donations in kind Circular Nos. 2012-002 and
totaling ₱546,968.00, hence 2014-002.
providing lesser transparency in
monitoring the utilization of the
funds intended to strengthen the
capacity of the City and its residents
in reducing the risks of calamities.
2022 18) The CYs 2012 to 2017 50) The LDRRMC pass a resolution Implemented
AAR, unutilized balances of the QRF and reverting the CYs 2012 to 2017 The LDRRMC
AO Mitigation Fund under the LDRRMF unspent balances to reverted the
No. LDRRMF totaling ₱19,630,656.22 the unappropriated surplus of the remaining balance of
11, as of the end of CY 2022 under the GF for adoption by the SP thru all unspent balances
page STF were not reverted to the the City Development Council; for CYs 2013 and
71 unappropriated surplus of the GF 2017, thru Resolution
despite the lapse of the 5-year No. 486, series of
validity period due to lack of proper 2024, Ordinance No.
monitoring, contrary to Section 37 and Resolution
5.1.13 of COA Circular No. 2012- No. 818, series of
002, thereby precluding the 2024, Ordinance No.
utilization of the same for the 68 for the funds to be
promotion and delivery of social transferred to the GF
services. and made available
for Social Services.
2021 19) Various PPE and inventories 51) Management gather complete Unimplemented
AAR, damaged/destroyed by the onslaught documentation, especially the Ongoing
AO of Typhoon Odette in December Property Acknowledgment implementation of the
No.1, 2021, disclosed as summing up to Receipts/ Memorandum recommendation.
page ₱499,529,539.10, still remained Receipts indicating the value of
31 recorded in the books without any the properties requested for relief
losses recognized in accordance with and the Head of Agency’s
paragraph 44 of IPSAS 12 and comments and recommendations
paragraphs 52 and 54 of IPSAS 21 on the individual requests filed,
since the request for relief from and resubmit the Request for
accountability for such properties Relief from Accountability on
could not be approved due to the damaged/washed out items
incomplete and/or deficient with justification on the delay in
documentation as required under the submission of both the
COA Memorandum No. 92-751 Notice of Loss and the Request
dated February 24, 1992, hence, for Relief, pursuant to COA
overstating the related asset Memorandum No. 92-751.
accounts, understating the losses,
71
