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                                                                                                            STATUS OF
 REFERENCE                OBSERVATION                                RECOMMENDATION                      IMPLEMENTATION /
                                                                                                       RESULTS OF VALIDATION
             information on loans to its users.


2023 AAR     Unexpended balances of Continuing         11. Management provide additional manpower in          Unimplemented
AO No. 6,    Appropriations       for       20%            the Municipal Engineering Office and the
                                                                                                         Management provided a
Page 38      Development Fund (DF) amounting               necessary equipment to hasten the
                                                                                                         resolution to the Audit
             to ₱35,283,019.74 for various                 implementation of the PPAs under the 20%
                                                                                                         Team regarding existing
             projects, programs, and activities            DF.
                                                                                                         balances from completed
             (PPAs)      remained     unutilized,
                                                                                                         projects still included in
             inconsistent with Section 4.0 of the
                                                                                                         the             Continuing
             DBM-DOF-DILG                   Joint
                                                                                                         Appropriations.       This
             Memorandum Circular (JMC) No. 1
                                                                                                         resolution reverted the
             dated November 4, 2020, thereby
                                                                                                         savings and balances from
             depriving the public of the benefits
                                                                                                         completed projects and
             had these PPAs been implemented.
                                                                                                         unimplemented programs.


2023 AAR     Unexpended balances of LDRRMF             12. Management reallocate the funds from               Unimplemented
AO No. 7,    for Capital Outlay (CO) amounting             completed and unimplemented projects that
Page 39      to ₱3,300,169.87 from prior years             the Municipality can no longer execute to
             were not utilized to finance disaster         finance disaster risk reduction and
             risk reduction and management                 management activities pursuant to COA
             activities despite the completion of          Circular No. 2012-02, dated September 12,
             funded projects or failure to                 2012.
             implement them. This is inconsistent                                                             Unimplemented
                                                       13. The Municipal Accountant reclassify and
             with Section 5.1.10 COA Circular
                                                           transfer the identified MOOE account          The audit team did not
             No. 2012-02 dated September 12,
                                                           amounting to ₱200,000.00 to the Trust         receive        proof   of
             2012,       which      limits       the
                                                           Liabilities - Special Trust Fund account.     reclassification      and
             Municipality’s ability to respond
             effectively and efficiently to disaster                                                     transfer, as recommended.
             emergencies.


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