Ref. Audit Observations Audit Recommendations Status of Implementation
AAR 9. Because of the need to immediately 14. We recommended that Management Implemented
2023 address the ASF virus outbreak, the formulate and establish clear-cut
p.49 Municipality granted financial policies and guidelines for providing
assistance amounting to ₱9,913,900.00 financial assistance to hog growers
to hog growers severely affected by affected by the African Swine Fever
the situation despite the absence of virus. These guidelines should
clear-cut policies or an ordinance encompass, but not be limited to,
setting the guidelines for the grant clearly defined eligibility criteria for
thereof, which is not in accordance affected hog growers, amount
with Section 447 R.A. No. 7160 thus, allocation for each classification of
efficient and effective implementation hog, specified documentation and
of the program might not have been reporting requirements, a defined
ensured. process flow for detection, reporting,
diagnostic requirements, culling, and
compensation of affected hog growers,
an application process and approval
mechanism, and monitoring, and
evaluation criteria.
AAR 10. Disbursement vouchers covering the 15. We recommended that Management Implemented
2023 payment of financial assistance submit the relevant supporting
p.51 amounting to ₱9,913,900.00 related to documents to the DVs covering the
the ASF outbreak that was charged payment of financial assistance
against the LDRRMF were not fully amounting to ₱9,913,900.00 related to
substantiated by relevant documents, the African Swine Fever outbreak,
which is not in consonance with which should be based on the clear-cut
Section 4(6) of Presidential Decree policies and guidelines that they have
(P.D.) No. 1445 thus, the transactions yet to formulate and establish.
lacked evidence to prove their
propriety and validity.
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