Ref. Audit Observations Audit Recommendations Status of Implementation
(RA) No. 9710 and Section 4.1.E of monitoring and evaluation of GAD-
PCW-DILG-DBM-NEDA Joint related PPAs in accordance with
Memorandum Circular No. 2013-1, PCW-DILG-DBM-NEDA JMC No.
thus, failing to provide a benchmark in 2013-1 and PCW GAD Code
making sure that Guidelines.
programs/projects/activities of the
Municipality are gender-responsive.
AAR 44. Out of the total expenses of 68. We recommended that in the Implemented
2017 ₱1,233,794.00 of the Local Council preparation of its Annual Work and
p.32 for the Protection of Children (LCPC) Financial Plan, the LCPC allocate
in CY 2017, only 7.85% or more funds for PPAs that would
₱96,890.00 was expended for child promote children’s right and welfare
protection services, while 43.85% or and protect them against abuse,
₱541,015.00 was given as Aid to neglect, exploitation and violence as
Individuals in Crisis Situation (AICS), envisioned under RA No. 9344.
26.49% or ₱326,800.00 was spent for
the honorarium of Day Care Workers 69. We further recommended that the Unimplemented
(DCWs), and 21.81% or ₱269,089.00 Council prepare the Local The Municipality had already established
for Scholarship Program, disregarding Development and Investment Plans the Local Code for Children. The other
the primary purpose of the fund as for Children, Local Code for required reports under DILG MC No.
contemplated under RA No. 9344. Children, and Local State of 2012-120 had yet to be submitted.
Children’s Report as required under
DILG Memorandum Circular No.
2012-120 dated July 4, 2012.
AAR 45. The accuracy of the Municipality’s 70. We recommended that the MAO (i) Unimplemented
2017 Biological Assets account totaling closely supervise the disposal Records showed that only four out of the
p.35 ₱530,000.00 as of December 31, 2017 program, seeing to it that complete 22 heads of cattle had been accounted for
was not established because the records are kept including all details upon assumption of office of the
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