Ref. Audit Observations Audit Recommendations Status of Implementation
stations, double listed road sections, provisions under Annex A of the
and any gaps or duplications that Revised IRR of RA No. 9184, giving
might exist may go undetected or utmost consideration to the
unidentified, while effective and deficiencies discussed above.
efficient monitoring of the completed
projects may not be established or
strengthened.
AAR 16. Local Disaster Risk Reduction and 26. We recommended that Management Unimplemented
2022 p. Management (LDRRM) motor ensure that the LDRRM motor The vehicles still had been used for
53 vehicles and heavy equipment were vehicles and heavy equipment be purposes other than disaster rescue and
used for purposes other than for exclusively used for disaster/calamity relief operations.
disaster/calamity response and response and rescue/relief operations
rescue/relief operations, contrary to in conformity with DILG MC No.
Section 5.2.1.1.1 of the Department of 2021-004 dated January 18, 2021.
the Interior and Local Government Otherwise, refund/replenish the
(DILG) Memorandum Circular (MC) LDRRMF for the cost of the subject
No. 2021-004 dated January 18, 2021, motor vehicles and heavy equipment,
subjecting the motor vehicles and the appropriations for which shall be
heavy equipment to wear and tear taken from the General Fund.
which could result in their
unavailability when actual
calamity/disaster strikes, thereby
negating the purpose for which the
vehicles and heavy equipment were
purchased.
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