non-implementation of projects, such as, for program of work preparation, for
survey, for site inspection and for posting.
3.12 Proper planning is very important to ensure that all planned PPAs of the City will
help and contribute to the attainment of its mandated functions will be
implemented and completed within the target period.
3.13 Further, infrastructure projects should be realized and completed within the
scheduled time frame so that the intended beneficiaries may enjoy the intended
social and economic benefits on time.
3.14 The reversions and non-implementation of the development projects are clear
manifestation that the programmed PPAs under the 20 per cent DF are non-
procurement-and implementation ready contrary to DBM-DOF-DILG JMC No.
2020-1.
3.15 This observation was communicated to Management through Audit Observation
Memorandum (AOM) No. 2025-04(24) dated March 27, 2025.
3.16 We recommended and Management agreed that, through the City
Engineering Office and City Planning and Development Office and other
concerned offices such as the end-users, to formulate collectively a
comprehensive and realistic plan to expedite the procurement and
implementation of all identified priority development projects under the 20
per cent DF.
3.17 Management said that based on their monitoring 10 projects were completed for
the current year and 25 projects from prior years, a total of 35 projects completed
for CY 2024. Management commits to fast track the implementation of the
remaining projects.
Non-inclusion of unexpended balances to the LDRRMF Investment Plan
4. The unexpended balances of the LDRRMF from prior years amounting to
₱78,313,320.00 which were transferred to the Special Trust Fund (STF) were not
considered and integrated into the Local Disaster Risk Reduction and Management
Fund Investment Plan (LDRRMFIP) for CY 2024, inconsistent with Sections 5.1.2
and 5.1.15 of COA Circular No. 2012-002.
4.1 Sections 5.1.2 and 5.1.15 of COA Circular No. 2012-002 dated September 12,
2012, provide:
“5.1.2 A LDRRMFIP for the DRRM program shall be prepared annually. It
shall present the 30% allocation for QRF in lumpsum and the allocation
for disaster mitigation, prevention and preparedness with details as to
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