Appendix D
Status of
Ref Observations Recommendations
Implementation
AO No. 9, and Management Fund required information therein were not
page 46 (LDRRMF) within 15 days and submit the report complete.
after the end of each month on or before the 15th
as required under Section day after the end of
5.1.5 of COA Circular No. each month through
2012-002, thus preventing the Local Disaster
effective monitoring of the Risk Reduction and
use of the fund that could Management Office
adversely affect its disaster (LDRRMO) to the
risk reduction, preparation, COA Auditor.
and mitigation efforts.
2023 AAR The monthly net take-home 14. The City Accounting Implemented
AO No. 7 pay of 55 City personnel fell Office ensure that the
page 49 below the mandated net take-home pay of
minimum amount of employees shall not
₱5,000.00 contrary to be less than ₱5,000.00
Section 55, General by prioritizing
Provisions of RA No. 11936 deductions in the
or the General order of preference
Appropriations Act (GAA) mandated under
for Fiscal Year 2023, thus Section 55 of the 2023
defeating the general intent GAA.
of the law which is to boost
employees’ morale and self-
esteem and to promote
efficiency and effectiveness
in public service.
2023 AAR Monetization of 50 per cent 15. The City Accountant Implemented
AO No. 8 of leave credits was allowed ensure that the
page 50 even without the required monetization of 50%
supporting documents to of leave credits is
justify the same, properly supported
inconsistent with Section 23 with valid documents
of Rule XVI of the Omnibus to justify the grant in
Rules Implementing Book compliance with
V of Executive Order (E.O.) Section 23 of the
No. 292 and COA Circular Omnibus Rules on
No. 2012-001 dated June Leave and COA
14, 2012, while in some Circular No. 2012-
cases regular monetization 001, before
was granted more than once processing the
a year contrary to CSC and payment.
