10.8 It is important to note that Section 11 of RA No. 10121 requires the LDRRMC to
approve, monitor, and evaluate the implementation of the LDRRMPs, as well as
to regularly review and test the plans in alignment with other national and local
planning programs. Therefore, it is crucial to emphasize the importance of
monitoring and ultimately completing the projects, as their successful
implementation will fulfill one of the purposes of DRRMF – to strengthen the
City’s capacity for disaster resilience and to institutionalize measures aimed at
reducing disaster risks while enhancing disaster preparedness and response
capabilities.
10.9 We recommended and Management agreed 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 CA – CO 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 GF.
Incomplete documentation of disbursements totaling ₱9,886,775.97
11. Disbursements amounting ₱9,886,775.97 for the payment of salaries and wages to
casual/job order personnel were not supported with basic documentary
requirements, as required under Section 1.2.1 of COA Circular No. 2012-001
dated June 14, 2012, thus validity of the claim and the legality of the transactions
cannot be fully ascertained.
11.1 Section 4(6) and 4(7) of P.D. 1445 require that claims against government funds
be supported by complete documentation and that all applicable laws and
regulations regarding financial transactions be strictly adhered to.
11.2 Further, Section 1.2.1 of COA Circular No. 2012-001 requires, among others, the
approved daily time records (DTRs) or Certificate of Service, and in the case of
payment of personnel under the “job order” status, daily verified/accepted
accomplishment report.
11.3 On a sampling basis, post audit of disbursements was conducted to obtain
reasonable assurance that claims are supported by complete documentation. It was
noted that disbursements amounting to ₱9,886,775.97, as payment for salaries and
wages of casual and job order (JO) personnel of the City, lacked supporting
documentation, with details shown below:
Disbursement Job
Check Casual
Voucher DV No. Particulars Amount Order
No.
(DV) Date 1 2 1 3
2/22/2024 88713215 100-0224- Salaries ₱5,343,736.94
0661(0622) and wages
for city
government
casual and
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