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Status of
Ref. Observation Recommendation Implementation/Result
s of Validation
the updated SMVs
and ensure that
this is done every
three years as
required under
Section 219 of RA
No. 7160 and
DILG-DOF JMC
No. 2010-001.
AAR Had the Municipal Mayor 23. The Municipal Unimplemented
2023 and Municipal Engineer Engineer, in
, AO considered all factors coordination with Implementation of
no. affecting the the Municipal projects and utilization of
11, implementation of Planning and the 20 percent DF were
page programs/projects/activitie Development still not optimized due to
38 s under the 20% Coordinator, limited manpower and
Development Fund (DF), evaluate the equipment.
including the limited feasibility and
manpower and availability closely monitor
of equipment, among the
others, the Municipal implementation of
Government could have the various PPAs
completed not just eight of in accordance with
the 22 projects programmed the approved
under the 20% DF for CY development plan
2023. This would have as required under
resulted in greater Section 476 (4) of
efficiency and effectiveness R.A. No. 7160.
in providing basic facilities 24. Management Implemented
and services to its consider all
constituents, as mandated possible These factors were
under Section 17 of R.A. limitations, already considered
No. 7160. including the during the planning of
availability of the projects during the
deed of donation, audited year. However,
equipment, and there were still pending
manpower during unimplemented projects
the planning stage. from previous years.
AAR Out of the total budget of 25. The LDRRM Unimplemented
2023 ₱13,038,848.13 Council optimally