Status of
Ref. Audit Observation Audit Recommendation Management Comment/Action
Implementation
making the amount unavailable for 7. Require the Municipal Accountant to The Municipal Accountant had Implemented
disaster risk management activities in record the transfer of unexpended already prepared the
the next five years. LDRRMF by drawing a Journal Entry corresponding journal entry in the
Voucher taking the appropriate accounting books.
entries under General Fund and Trust
Fund.
8. Henceforth, strictly comply with the Management had already complied Implemented
provisions of Section 21 of R.A.10121 and with the provisions of Section 21
Item 5.1.10 of COA Circular No. 2012- of R.A. 10121 and Item 5.1.10 of
002. COA Circular No. 2012-002.
AAR The Municipality’s failure to adopt 9. We recommended and Management Management discussed with the Implemented
2023 Shopping as the alternative mode of agreed to strictly adhere to the provisions BAC Secretariate to ensure that
procurement of two units of three- for Shopping under the alternative method procurement should follow the
wheeled Motorcycles as required under of procurement pursuant to Section 52.1 procedures as per RA 9184.
Section 52.1 and Annex H of the 2016 and Annex H of the 2016 Revised IRR of
Revised Implementing Rules and R.A. No. 9184.
Regulations (IRR) of R.A. No. 9184,
defeated the purpose of achieving a
transparent, economical, and efficient
procurement process.
AAR The foreign travel of the Municipal 10. We recommended and Management Requesting for the documents from Not
2023 Mayor to South Korea costing agreed to strictly adhere to the provisions the email account of the Implemented
₱105,120.00 was made without an of Section 305(a) of R.A. No. 7160 and accountable person.
approved appropriation ordinance as Section 4(1) of P.D. No. 1445 in the
required under Section 4 (1) of disbursement of government funds and
Presidential Decree (P.D.) No. 1445 refrain from using public funds without
and Section 305 (a) of R.A. No. 7160, the proper specific authority of law to
otherwise known as the Local avoid audit suspension and/or
Government Code of 1991, and, hence, disallowance.
deemed illegal expenditures.
Moreover, the covering disbursement
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