9.6 The consumption report submitted by Management was not supported by duly
prepared and approved RIS and SSMI. Only a photocopy of the logbook for the
consumption of DMM Hotel supplies and a summary were provided. Management is
reminded that this is contrary to the aforementioned regulations. The issuance of
toiletries and other supplies for DMM Hotel should have been supported by an RIS,
followed by the preparation of the related SSMI.
9.7 As a result, the proper monitoring and accounting of DMM Hotel toiletries and other
supplies were not ensured, leaving a total of ₱4,500.00 not properly accounted for.
9.8 We recommended and Management agreed to ensure strict compliance with the
provisions of Sections 116 and 121 of the NGAS Manual for LGUs, Volume I,
regarding the requisition procedures for supplies and the reporting of their
issuance, respectively.
Gender and Development
10. The GAD Plan and Budget (GPB) and GAD Accomplishment Report (AR) were not
submitted to the PPDO, DILG Provincial Office, and the concerned Audit Team
within the prescribed period, for the alignment of the Municipality’s GAD PPAs to
the priorities of the Province and for review and endorsement, respectively,
contrary to Section 4.0 of the PCW, DILG, DBM and NEDA JMC No. 2016-01
dated January 12, 2016 and COA Circular No. 2014-001 dated March 18, 2014,
thus, gender responsiveness of the programs and activities was not assured.
10.1 The Philippine Commission on Women (PCW), Department of the Interior and
Local Government (DILG), Department of Budget and Management (DBM) and
National Economic and Development Authority (NEDA) Joint Memorandum
Circular (JMC) No. 2016-01 dated January 12, 2016 was issued to amend parts of
PCW-DILG-DBM-NEDA JMC No. 2013-01 to clarify the process of costing,
allocation and attribution of the GAD budget, as well as the duties and functions of
the DILG as the lead agency in the review, endorsement and monitoring of
submission of GPB and GAD AR of Local Government Units (LGUs).
Section 4.0 of the JMC partly states, thus:
“Section 4.1.C.5 (Schedule to be observed in GAD Planning and Budgeting)
are hereby amended to read as follows:
C.5 Schedule to be Observed in GAD Planning and Budgeting
1) January (a year before budget year) - The Local chief
Executive (LCE) shall issue directive (i.e., memo or executive
order) to all LGU department/offices for the preparation of
their annual GPB and annual GAD AR (eg., LGU FY 2017
GPB and FY 2015 GAD AR).
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