Appendix D
Status of
Ref Observations Recommendations
Implementation
the fair presentation of the Sections 7.0 and 8.0
financial statements. of the same Circular
as one-time cleansing
of the PPE account
balances.
2021 AAR, Payment of Hazard Pay in 29. Management require Unimplemented
AO No. 3, the total amount of the concerned The barangays did
page 34 ₱180,000.00 to barangay Barangay thru their not include in their
officials and tanods who are respective respective budgets
not considered personnel of Sangguniang the amount of
the City or are workers Barangays to enact hazard pay.
engaged through contract of ordinances to include
service (COS)/ Job Order in their respective
(JO) by the City is contrary budgets and to refund
to DBM Budget Circular the City Government
No. 2020-1 and the amounts granted
Administrative Order No. to them; otherwise, all
26, series of 2020, casting payments to barangay
doubt as to the propriety and officials and
legality of the employees will be
disbursements. disallowed in audit.
30. Moreover, require the Unimplemented
barangay elective The concerned
officials to refund the barangay did not
hazard pay as they are refund the amount
not entitled to it. of hazard pay.
2021 AAR, Expenditures totaling 31. We recommended Implemented
AO No. 8, ₱1,935,331.00 which were that the City DRRM
page 43 not related to relief and Council, through the
recovery operations were City Mayor as
2020 AAR, charged to the Quick Chairperson, strictly
AO No. 8, Response Fund (QRF) of comply with existing
page 41 the LDRRMF contrary to regulations on the
Section 4.3 of COA appropriation and
Circular No. 2012-002 utilization of
dated September 12, 2012 LDRRMF and ensure
and Section 5.0 of that such funds are
NDRRMC, DBM and utilized solely for
DILG JMC No. 2013-001 disaster risk
dated March 25, 2013, thus management, making
reducing the funds intended the City well-prepared
