19. LGSF — Support to the Barangay Development | No sufficient and competent evidence
Program of the National Task Force to End | to warrant _ inclusion of audit
Local Communist Armed Conflict (NTF- | observation
ELCAC)
20. Twenty percent Development Fund No sufficient and competent evidence
Projects completed but not yet recorded to warrant inclusion of audit
Expenses not related to 20% Development | observation
Fund
21. Payments to Casuals, Job Order, Contractuals | No sufficient and competent evidence
and Consultants vis-a-vis the requirements of | to warrant inclusion of audit
COA Memorandum No. 2012-010 dated | observation
December 28, 2021
22. DRRM Funds/QRF — Projects completed but | No sufficient and competent evidence
not yet recorded and expenses not related to | to warrant inclusion of audit
DRRM Funds observation
23.Gender and Development (GAD) Funds — | With audit finding - AO No.10
Expenses not related to GAD programs,
projects and activities per approved GAD
Plan and Budget
24. National Task Force to End Local Communist | No sufficient and competent evidence
Armed Conflict (NTF-ELCAC) Funds to warrant inclusion of audit
observation
———aseweey |
GAI/SAI
2. Use of negotiated procurement-small value
procurement instead of competitive bidding
4. Compliance to Item 6.1 of DepED, DBM and | With audit finding — AO No. 11
DILG Joint Circular No. 1, Series of 2017 on
monitoring, transparency, and accountability in
the allocation and utilization of Special
Education Fund (SEF)
We rendered a qualified opinion on the fairness of presentation of the FS for the year then ended.
We conducted the audit in accordance with applicable International Standards of Supreme Audit
Institutions, and we believe that it provides a reasonable basis for our opinion.
Very truly yours,
svc a SARITA
State Auditor IIT
OIC-Audit Team Leader
