Ref. Audit Observations Audit Recommendations Status of Implementation
Joint Memorandum Circular (JMC)
No. 2013-1 dated March 25, 2013,
DILG Memorandum Circular No.
2012-73 dated April 17, 2012 and
pertinent provisions of DBM Local
Budget Circular (LBC) No. 124 dated
March 26, 2020, thus, reducing the
funds available for disaster risk
management, relief, rehabilitation and
recovery programs.
AAR 31. The prices of procured medical 47. We further recommended that Unimplemented
2020 supplies charged against the Local Management procure medical As of CY 2024, there had been items
p.69 Disaster Risk Reduction and supplies based on the SRP set by procured that were above the highest
Management Fund (LDRRMF) were appropriate government agencies to possible SRP based on the latest issuances.
above the highest suggested retail ensure that the Municipality get the
price (SRP) of the Department of most advantageous prices.
Health (DOH) under Circular No.
2020-0157 dated March 24, 2020 and
Memoranda Nos. 2020-0250-A and
2020-0413 dated June 2, 2020 and
September 9, 2020, respectively,
contrary to GPPB Circular No. 01-
2020 dated April 6, 2020, resulting to
a price variance of ₱229,470.00 which
could have been made available for
other COVID-19 related expenses.
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