Status of
Ref. Observation Recommendation Implementation/Result
s of Validation
, AO appropriated for the utilize the 70 per The preparedness portion
no. LDRRMF Mitigation Fund, cent budget of the LDRRM Fund was
12, only 35.06 per cent or allocation for still not optimally utilized
page ₱4,571,981.75 was utilized disaster because other
40 in CY 2023, contrary to RA prevention, procurement activities
No. 10121 and the DILG mitigation, and and projects were
and MC No. 2012-73 dated preparedness, to prioritized.
April 17, 2012, thereby not better prepare the
AAR optimally utilizing the Municipality for
2022 LDRRM funds and future calamities
, AO compromising the
no. Municipality’s
14, preparedness and resilience
page to disasters and calamities.
49
26. The LDRRM Realistic and attainable
Council ensure programs and projects
that the programs had been included in the
and projects LDRRM Plan and AIP.
included in its
LDRRM Plan and
AIP are realistic
and attainable.
AAR Because of the lack of 27. The Municipal Unimplemented
2023 accounting personnel in Mayor:
, AO handling manual recording Appropriation for e-
no. 1, and reporting of enjoin the NGAS would be made in
page transactions, the Municipal Sanggunian to set the following year.
22 Accountant was unable to aside an
submit the complete set of appropriation for
year-end trial balances (TB) the installation of
and financial statements the electronic New
(FS) for the calendar year Government
(CY) 2022 on time, Accounting
contrary to Sections 70, 72, System (e-
and 76 of the New NGAS), which is
Government Accounting made available by
System (NGAS) Manual the Commission,
for Local Government to hasten the work
Units (LGUs), Volume I, of the Office of the
65
