Status of
Reference Observation Recommendations Implementation/
Result of Validation
timely benefits from recommend to the Local
the development PPAs Chief Executive the
that could have been reversion of those
programmed from the pertaining to completed
unexpended amount. projects and those no
longer needed so that
the funds may be
appropriated and
utilized for other
priority development
projects.
2022 AAR; Unexpended balances 22. Management review the Not Implemented
AO No. 7; of the LDRRMF CA status of
Page No. amounting to accomplishment and This audit
56 ₱33,153,873.72 from completion of all recommendation is
49 projects and LDRRMF restated/revised in CY
programs, were not projects/programs and 2024 (AO No. 10, Page
reprogrammed to whatever unexpended or No. 76).
other disaster risk unobligated balances of
reduction and completed projects be
management activities made available for other
as required under disaster risk reduction
Section 5.1.11 of COA and management
Circular No. 2012- activities pursuant to
002, thus may lead to Section 5.1.11 of the
suboptimal utilization said Circular.
of the fund’s intended
purpose and lesser
funds for disaster risk
reduction and
management
activities.
2022 AAR; Expendable supplies 23. The City Accountant Not Implemented
AO No. 9; and properties with a reclassify the
Page No. net book value of aforementioned items LDRRMO has ongoing
60 ₱409,928.53 charged into their appropriate reconciliation and
against the LDRRMF account classification liquidation, prior to
were recorded under pursuant to IPSAS 1 and ajdustments. Manpower
the Disaster Response NDRRMC-DBM-DILG is a constant hindrance to
and Rescue Equipment JMC No. 2013-1, so that its completion.
account instead of affected accounts will
Supplies or Inventories be presented fairly in the
account contrary to financial statements.
Section 5.5.4 of
NDRRMC-DBM-
DILG JMC No. 2013-
1, affecting the fair
presentation of the
financial statements.
94
