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                                                                           Status of
Reference        Observation             Recommendations               Implementation/
                                                                      Result of Validation
2013 AAR;   The City utilized         75. For the PDAF utilized       Not Implemented
AO No. 8;   ₱500,000.00 from the          for          intelligence
Page No.    Priority Development          purposes,     immediate     Awaiting the COA
54          Assistance        Fund        refund of the amount of     Central Office Audit and
            (PDAF)              for       ₱500,000.00 so that         action for Credit Notice,
            intelligence purposes         these could be used         and              pending
            which is not within the       instead for bona fide       Management's action on
            project           menu        pro-poor projects and       the restitution of the
            authorized in the             programs       of     the   amount. The ND is on
            General                       government.                 appeal.
            Appropriations Act,
            thus,    resulting in                                     Settlement had been
            illegal disbursements                                     done in July 2012, the
            and disallowance of                                       liquidation documents
            the said amount.                                          were sent to COA
                                                                      Central office for audit
                                                                      and action.

                                                                      Discussion was done by
                                                                      top Management that the
                                                                      amount of P0.5M will be
                                                                      restituted from the GF-
                                                                      Unappropriated Surplus.




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