Status of
Ref. Observation Recommendations Implementation / Results
of Validation
page overstating the assets and account as
31 understating expenses. In addition, recommended (JEV
the supporting documents were not No. 100-24-12-3416).
sufficient to justify the propriety of
charging these expenditures to the
fund intended for tangible
development projects in accordance
with Section 287 of R.A. No. 7160.
Moreover, the labor requirement
was not established due to the
absence of Programs of Work while
actual work performed was not
properly measured, thus the
reasonableness of the man-days
incurred and the corresponding
payments could not be validated.
2017 32) Sixteen (16) out of the 20 77) The City Accountant review Implemented
AAR, projects under the Bottom-Up prior year transactions and make The City Accountant
AO Budgeting (BUB) Program with the necessary adjusting entries in issued a
No.3, unutilized balances totaling ₱21.5 order to reconcile the subsidiary Certification as of
page million have yet to be fully ledgers with the actual fund December 31, 2024
30 implemented despite the availability utilization. that “All Bottom-up
of cash for their immediate (BUB) funds received
implementation due to the lack of by the City
systematic technical support, project Government of Bais
monitoring and inherent capacity have been fully
constraints, thereby defeating the utilized, and any
purpose of accelerated service remaining unutilized
delivery of programs that seek to balances have been
reduce poverty. duly remitted to the
Bureau of the
(Part III, AAR 2021: Completed the Treasury.”
CY 2015 BUB project for road
construction worth ₱1.5 million.)
2017 33) The City DRRM Council did 78) Management submit the Unimplemented In
AAR, not include the list of projects and corresponding LDRRMC and SP CY 2024,SP
AO activities charged to the unexpended Resolutions and revised Resolution No. 281,
No. LDRRMF of previous years LDRRMFIP and AIPs s. of 2016 and
12, summing up to approximately authorizing the utilization of CDRRMC Resolution
page ₱50.98 million in the annual ₱4.28 million from the CYs 2012 No 1, s. of 2016 were
51 LDRRMFIP in accordance with the and 2013 balances transferred to submitted. However,
requirement of COA Circular No. the TF. Management still
2012-002 and NDRRMC-DBM- lacked the revised
DILG JMC No. 2013-1, hence the LDRRMFIP and AIP.
same was not incorporated in the
Local Development Plan and the
Annual Work and Financial Plan
duly approved by the SP, preventing
its utilization for DRRM activities.
2016 34) The City government stands to 79) Management immediately Implemented
AAR, lose ₱930,000.00 should it fail to surrender its stock certificates to The remaining
AO recover an investment in the Bais the manager of BACONSEPZ, balance of
No. 5, City Oriental Negros Special who is currently an employee of ₱330,000.00 was
78
