Status of
Reference Observation Recommendations Implementation/
Result of Validation
overstatement and
understatement of the
Due from LGUs and
the expense accounts,
respectively, inasmuch
as fund transfers aged
more than one year
must have been
utilized already.
2019 AAR; The operation of the 44. Management assign or Implemented
AO No. 5; septage facility was designate relevant
Page No. initially started in CY officials who will be The 5-year (2019-2023)
52 2019 and finally responsible for the Business Plan for
declared as an LEE conduct of a feasibility Dumaguete City Septage
under Sangguniang study and a five-year BP Treatment Facility was
Panlungsod Ordinance for the operation of the submitted to the Office
No. 27, series of 2020, septage facility in of the Auditor, subject to
dated January 15, accordance with the further review.
2020, without a procedures provided in
feasibility study and a Items 4.2 and 4.6 of the
five-year Business Manual.
Plan (BP), contrary to
Chapter 4 of the
Manual on the Setting
Up and Operation of
LEEs. Thus, the
efficient and effective
provision of basic
services on septage
collection and
treatment may be
affected.
2019 AAR; The City’s compliance 45. The LDRRM Council Not Implemented
AO No. 8; with the NDRRMC through the LDRRM
Page No. Disaster Preparedness Officer IV in Upon verification of
57 Minimum Standards, coordination with evacuation centers,
Volume 2, was CSWDO, CHO, CPDO, LDRRMO has already
inadequate, CEO and other started preparing the
particularly on concerned offices facility. However, said
evacuation center (EC) comply with the facility still lacks
management and standards provided in compliance with
services, thus, lacking the Disaster standards.
privacy and not Preparedness Minimum
meeting the needs of Standards, Volume 2.
different groups of
people including
PWDs, the elderly,
women and children,
and may result in
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