Status of
Reference Observation Recommendations Implementation/
Result of Validation
DSWD Memorandum
Circular No. 09, series
of 2020, as well as the
lack of database as
reference in
identifying target
beneficiaries, resulted
in the inclusion of
unqualified
individuals.
2020 AAR; The unutilized portion 42. The City Accountant Not Implemented
AO No.of the LDRRMF in the coordinate with the
14; Page Special Trust Fund LDRRM Officer and This audit
No. 70 (STF) for CYs 2010 to City Engineer to recommendation is
2013 amounting to immediately process the restated/revised in CY
P1,097,451.05 was not payment of obligations 2024 (AO No. 12, Page
yet reverted to the and liquidations under No. 80).
General Fund even the LDRRMF - STF and .
after the lapse of the strictly adhere to the
five-year period due to provisions of Item
unpaid obligations and 5.1.13 of COA Circular
unprocessed No. 2012-002 dated
liquidations, contrary September 12, 2012.
to Item 5.1.13 of COA
Circular No. 2012-002
dated September 12,
2012, thereby
preventing the City
from making available
the said funds for other
social services.
2019 AAR; The balance of the Due 43. The City Accountant Not Implemented
AO No. 3; from LGUs (1-03-03- regularly monitor and
Page No. 030) account demand submission of Records and/or
50 amounting to liquidation of funds documents of prior
₱8,363,499.26 as of transferred to other years’ balances are
December 31, 2019 LGUs, and thereafter, unavailable. The audit
was not fairly draw a journal voucher team recommended
presented in the to take up the expenses requesting for write off
financial statements in order to present fairly and/or processing of one
because fund transfers the Due from LGUs and time cleansing of
amounting to the related expense dormant receivable
₱8,001,999.26 or 96% accounts in the financial accounts, in accordance
of the total balance statements. with COA Circular
remained outstanding 2023-008 dated August
for more than one year 17, 2023.
to six years. This
could have possibly
resulted in the
103
