titles, and other supporting documents, contrary to Section 63 of PD No. 1445,
thereby understating both the asset and equity accounts as at year-end.
We recommended that Management enhance the coordination and communication
between the City Legal Office (CLO), City Assessor’s Office, City General
Services Office (CGSO) and CAO to expedite property valuation and
documentation process by establishing a tracking system or timeline for property
documentation. A focal person from each office could be designated to oversee the
timely submission and follow-up on any missing documents.
b. The Local Disaster Risk Reduction and Management Fund (LDRRMF) has
₱12,052,699.82 in continuing appropriations for capital outlay that remained
unutilized as of year-end due to inadequate monitoring of the implementation of 26
projects, which deviated from Items 5.1.5 and 5.1.11 of COA Circular No. 2012-
002 dated September 12, 2012, thereby posing risks that the City may not be
adequately prepared for the adverse impacts of disasters and calamities.
We recommended that the City Disaster Risk Reduction and Management Officer
(CDRRM Officer), City Engineer, and City Accountant designate personnel to
oversee the verification of completion of the 26 projects under the LDRRMF
Continuing Appropriation-Capital Outlay of CYs 2016-2019, through
comprehensive review and retrieval of relevant documents to facilitate a timely
liquidation process. Furthermore, we recommended that, upon project completion
and proper liquidation, the City Accountant make the necessary accounting entries
to transfer the assets to the General Fund.
Summary of total suspensions, disallowances, and charges as of year-end
The reported audit suspensions, disallowances, and charges of the City of Dumaguete as of
December 31, 2024, were as follows:
NS/ND/NC NS/ND/NC
Ending Balance Issued from Settled from Ending Balance
(As of 01/01/2024 01/01/2024 (As of
12/31/2023) to to 12/31/2024)
12/31/2024 12/31/2024
Suspensions ₱ 303,822,104.49 0.00 0.00 ₱ 303,822,104.49
Disallowances 51,707,298.00 0.00 0.00 51,707,298.00
Charges 0.00 0.00 0.00 0.00
Status of prior years’ audit recommendations
Of the 75 prior years’ audit recommendations, nine (9) were implemented, and 66 were not
implemented.
iv
