GAI/SAI Focus Area Remarks
19. LGSF – Support to the Barangay Development The Municipality received no funds
Program of the National Task Force to End in CY 2024.
Local Communist Armed Conflict (NTF-
ELCAC)
20. Twenty percent Development Fund No sufficient and competent evidence to
• Projects completed but not yet recorded warrant inclusion of audit observation
• Expenses not related to 20% Development
Fund
21. Payments to Casuals, Job Order, Contractuals No sufficient and competent evidence to
and Consultants vis-à-vis the requirements of warrant inclusion of audit observation
COA Memorandum No. 2012-010 dated
December 28, 2021
22. DRRM Funds/QRF – Projects completed but No sufficient and competent evidence to
not yet recorded and expenses not related to warrant inclusion of audit observation
DRRM Funds
23. Gender and Development (GAD) Funds – No sufficient and competent evidence to
Expenses not related to GAD programs, warrant inclusion of audit observation
projects and activities per approved GAD
Plan and Budget
24. National Task Force to End Local Communist N/A
Armed Conflict (NTF-ELCAC) Funds
F. Other Accounts/Thrusts area not included in the
GAI/SAI
FINANCIAL AUDIT
1. Disclosure in the Statement of Cash Flows of With audit finding – AO No. 3
cash receipts for fund transfers from the
National Government
2. Recording of subsidies from National With audit finding – AO No. 4
Government and associated expenses
3. Transfer of cash for the unexpended balances With audit finding – AO No. 5
of the LDRRMF-QRF and MF-MOOE
4. Submission of FS within the reglementary With audit finding – AO No. 12
period
COMPLIANCE AUDIT
5. Collection of delinquent real property taxes With audit finding – AO No. 13
6. Implementation of the TUPAD Program in With audit finding – AO No. 14
compliance with DOLE DO No. 239, Series of
2023
7. 4.BGCM Unutilized funds still not remitted to With audit finding – AO No. 15
the National Treasury
8. Travel expenses’ compliance with COA With audit finding – AO No. 16
Circular 2005-003 and EO No. 77
9. LGSEF- unreverted and unutilized With audit finding – AO No. 17
10. Compliance to Item 6.1 of DepED, DBM and With audit finding – AO No. 18
DILG Joint Circular No. 1, Series of 2017 on
