Ref. Audit Observations Audit Recommendations Status of Implementation
33. We further recommended that, Implemented
henceforth, Management strictly
comply all the conditions stipulated
under the DBM Budget Circular No.
2007-2 dated October 1, 2007 before
honoraria of personnel are granted
due to assignment in special
government projects.
AAR 20. Only six of the 17 programs, projects 34. We recommended that the Municipal Unimplemented
2021 and activities (PPAs) with total Disaster Risk Reduction Management The LDRRMF had not been fully utilized
p.61 appropriations of ₱4,625,594.33 under Council (MDRRMC), through the in CY 2024.
the 70% Mitigation Fund of the Local MDRRM Officer, review the
Disaster Risk Reduction and MDRRMFIP and include all aspects
Management Fund (LDRRMF) for CY such as, proper fund utilization and
2021 were implemented contrary to identification of programs, projects
Sections 2(e), 2(k) and 2(l) of and activities (PPAs), time table,
Republic Act (R.A.) No. 10121, people, workload and others, in its
neglecting the implementation of other preparation in order to accelerate the
PPAs for disaster preparedness, implementation of PPAs within the
prevention and mitigation, hence, year so that the 70% Mitigation Fund
there was no assurance that the of the LDRRMF will be fully utilized
capability of the Municipality to cope in accordance with its purpose.
with adverse effects of disasters was
strengthened or enhanced.
AAR 21. Expenses totaling ₱41,100.00 were 35. We recommended that Management Implemented
2021 improperly charged to the 70% Local refrain from charging the expenses
p.65 Disaster Risk Reduction and mentioned above to the LDRRMF
Management Fund (LDRRMF) and, henceforth, observe strictly the
70
