Status of
Ref. Observation Recommendation Implementation/Results
of Validation
could have been used
to finance its various
programs, projects, and
activities.
AAR The Due to NGAs 32. Management Unimplemented
2022, account includes ensure that the Bids
AO no. various fund transfers and Awards The Bids and Awards
9, page from national Committee and the Committee and the City
51 government agencies City Engineer Engineer had already
totaling prioritize the prioritized the
₱33,785,896.87, which implementation of implementation of
have remained projects funded by projects funded by grants.
outstanding for over grants from various However, one project
two years and above, national funded by the LGSF was
contrary to COA government not implemented due to
Circular No. 94-013, agencies, especially weather conditions.
thereby, depriving those granted by the Management already
intended beneficiaries DA wrote to DBM, DILG,
of the benefits that and COA about the
could have been project. They are
derived therefrom, and currently awaiting the
source agencies of the legal opinion of COA,
opportunity to put the before they continue
resources to better use implementation.
in other activities or
agencies that may be in
need of assistance.
AAR Unutilized LDRRMF 33. Management Unimplemented
2022, in the Special Trust ensure that the City
AO no. Fund account of the Accountant revert Some of the balances in
12, page City totaling to the CY 2018 down to 2016
59 ₱2,100,085.74 were unappropriated were still not reverted
not reverted back to the portion of the because Management
unappropriated surplus General Fund, the might need these funds to
of the General Fund LDRRMF in the address disasters and
contrary to COA Special Trust Fund risks.
Circular No. 2021-002, account, which
hence, depriving the remained unutilized
constituents of the for five years from
benefits that could the date of transfer,
101
