Management Status of
Ref. Audit Observation Audit Recommendation
Comment/Action Implementation
possible request for relief, if warranted
under the circumstances.
AAR Out of the total budget of 8. We recommended and the LDRRM Management had not taken Not
2023 ₱14,884,159.36 appropriated for the Council agreed to ensure that the 70% any action. Implemented
LDRRMF Mitigation Fund, only budget allocation for disaster prevention,
15.52 percent, or ₱2,309,631.40, mitigation, and preparedness is optimally
was utilized in CY 2023, contrary to utilized to better prepare the Municipality
RA No. 10121 and the DILG for any calamities that may happen in the
Memorandum Circular (MC) No. future.
2012-73 dated April 17, 2012,
thereby not optimally utilizing the 9. We further recommended and the LDRRM The prior years’ unexpended Not
LDRRM funds and compromising Council agreed to ensure that the programs LDRRMF had not been Implemented
the Municipality’s preparedness and and projects included in its LDRRM Plan incorporated in the
resilience to disasters and calamities. and AIP are realistic and attainable. LDRRMFIP for CY 2024.
AAR Monthly Bank Reconciliation 10. We recommended that the Municipal The Municipal Accountant Not
2023 Statements (BRS) for CY 2023 were Accountant submit the CY 2023 monthly submitted the CY 2024 BRS, Implemented
not prepared and submitted to the bank reconciliation statements to the but it was not supported by
Office of the Auditor, which is Auditor immediately and comply with the bank statements.
inconsistent with Section 74 of P.D. provisions of Section 74 of P.D. No. 1445
No. 1445 and Sections 3.2 and 3.4 of and Sections 3.2 and 3.4 of COA Circular
COA Circular No. 96-011, thus, No. 96-011.
adversely affecting the prompt audit
of the Cash in Bank account of the
Municipality.
AAR The long-standing cash advances We recommended that Management require
2022 and receivables from officers and the Municipal Accountant to:
employees in the total amount
₱23,642,656.92, aged more than two 11. Issue final Demand Letters to the The Municipal Accountant Not
years, remained unsettled as of concerned personnel with unsettled cash had not taken any action. Implemented
December 31, 2022, due to failure to advances, including those who have retired
from service or transferred to other
observe the provisions of COA
agencies; and
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