Ref. Audit Observations Audit Recommendations Status of Implementation
turning into a disallowance; and
94. Desist from attending training Unimplemented
seminars organized and/or with the Management had yet to fully discourage
aid of private organizations, attendance to seminars organized by non-
otherwise, this AOM shall serve as a accredited private institutions and outside
stringent caution that we shall the Province.
disallow the entire amount should
there be any similar occurrences in
the future. Take cognizance of DILG
MC 2011-59 dated April 25, 2011
strongly discouraging conventions
and the like from being held outside
of the geographical island where the
LGU is located.
AAR 58. The financial assistance received by 95. We recommended that Management Unimplemented
2010 the LGU from the Priority provide the auditor the revised and Management had yet to request a revised
Development Assistance Fund approved SARO specifying in detail SARO from DBM.
(PDAF) were diverted also as the recipients of the PDAF so
financial assistance to four other disbursed and the corresponding
government agencies totaling Memorandum of Agreement, if so
₱3,400,000.00, thereby depriving the warranted, for proper monitoring and
constituents of the Municipality from evaluation of the fund transfers,
the benefits had priority programs and otherwise, we shall be constrained to
projects been implemented in their disallow said payments. Pending
own locality. The said disbursements compliance, the subject transactions
were made without the appropriate totaling ₱3,400,000.00 are hereby
authority and in violation of the suspended in audit.
pertinent laws, rules and regulations
93
