STATUS OF
REFERENCE OBSERVATION RECOMMENDATION IMPLEMENTATION /
RESULTS OF VALIDATION
Circular No. 2007-2 dated October documents required under COA Circular
1, 2007, hence, documentary No. 2012-1.
requirements for the grant were Unimplemented
54. Henceforth, ensure that the disbursement
lacking, posing a risk to the
vouchers and payrolls are supported with
propriety and validity of the
complete documentary requirements to
disbursements.
establish the validity of the transactions.
2018 AAR The purchase of one unit ambulance 55. The Municipality optimally utilize the 70% Unimplemented
AO No.13, costing ₱1,991,401.35 and LDRRMF for expenditures that would
Page 50 remuneration of the Community- strengthen its capacity to avoid or mitigate
Based Farm to Market Road (FMR) the adverse effects of disasters or calamities
Workers totaling ₱590,000.00 were as provided under RA No. 10121 and
charged to the Local Disaster Risk NDRRMC, DBM, and DILG JMC No.
Reduction and Management Fund 2013-1. Expenditures that are administrative
(LDRRMF), contrary to Section 5.0 in nature shall be properly charged against
of National Disaster Risk Reduction their regular budget under the General Fund
and Management Council Proper.
(NDRRMC), Department of Budget
and Management (DBM) and
Department of the Interior and
Local Government (DILG) Joint
Memorandum Circular (JMC) No.
2013-1 dated March 25, 2013.
Moreover, the maintenance and
other operating expenses (MOOE)
and capital outlay (CO) for the
LDRRM Office, totaling
₱122,437.46, were likewise
charged to the fund, contrary to
Section 4.3 of NDRRMC, DILG,
DBM, and Civil Service
Commission (CSC) JMC No. 2014-
1 dated April 4, 2014. Thus,
83
