Status of
Ref. Audit Observation Audit Recommendation Management Comment/Action
Implementation
and 2012-003, thus resulting to regulations for the prevention of irregular
irregular and unnecessary expenditures and unnecessary expenditures are
amounting to ₱116,393.85 observed.
84. We further recommended the immediate Management still had not taken Not
refund of the payments made for the any action. Implemented
beauty pageants, as these are disallowed
in the audit.
AAR The Municipal Government did not We recommended that Management:
2014 create a new Municipal Solid Waste
Management Board required under 85. Ensure that the proper mechanisms, like The 10-year ESWM Plan was Not
R.A. 9003 or the “Ecological Solid budget and manpower, preferably a full- completed for the planning period Implemented
Waste Management Act of 200”, hence time Municipal Environment and Natural 2019 – 2028.
precluding the adoption of a long-term Resources Officer, are in place once the
systematic and comprehensive ISWMP is approved to give reasonable The LGU will appoint a MENRO
program embodied in a duly enacted assurance for the enforcement of the plans Designate to focus on garbage
Solid Waste Management Plan to formulated. disposal issue.
ensure the protection of public health
and the environment.
AAR The Municipal Government did not We recommended that Management:
2014 return to the Bureau of Treasury
unutilized balances of Priority 86. Instruct the Local Finance Committee to The LGU did not return the PDAF Not
Development Assistance Fund process the immediate return of the to the national treasury since they Implemented
(PDAF), which as of June 30, 2014, unutilized PDAF funds of insisted on its legality.
totaled ₱72,846,900.30, for reversion ₱72,846,900.30 to the National Treasury,
to the unappropriated surplus of the through the Department of Finance, in
general fund as ordered by the compliance with the Supreme Court
Supreme Court in its En Banc Decision Decision;
promulgated under G.R. Nos. 208566,
208493 and 209251, which declared 87. Submit a written explanation why the said Management still had not taken Not
the unconstitutionality of the PDAF, funds have not been returned despite the any action. Implemented
thus depriving the national government SC ruling declaring it unconstitutional,
84
