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                                                                                                               STATUS OF
 REFERENCE               OBSERVATION                                 RECOMMENDATION                         IMPLEMENTATION /
                                                                                                          RESULTS OF VALIDATION
2023 AAR     The        Municipality         spent   14. Management utilize the procured CCTVs                    Implemented
AO No. 8,    ₱1,544,800.00 from the LDRRMF               exclusively for disaster risk reduction and
                                                                                                            (Closed – due to change in
Page 41      Continuing      Appropriation      to       management. Otherwise, the LDRRMF
                                                                                                            condition)
             purchase Closed Circuit Television          should be reimbursed from the general fund
             Cameras (CCTVs) for areas not               for the cost of the CCTV.
             prone to disasters, inconsistent with
                                                     15. Management adhere strictly to the provisions
             Section 5.0 of NDRRMC-DBM-
                                                         of DILG Memorandum Circular No. 2012-73
             DILG JMC No. 2013-1 dated March
                                                         dated April 17, 2012, and NDRRMC-DBM-
             25, 2013 and DILG Memorandum
                                                         DILG Joint Memorandum Circular No. 2013-
             Circular No. 2012-73 dated April 17,
                                                         1 dated March 25, 2013, on the utilization of
             2012, thus, reducing the funds
                                                         the LDRRMF.
             available    for      disaster   risk
             management, relief, rehabilitation,
             and recovery programs.
2023 AAR     The CYs 2011 and 2013 unutilized        16. The LDRRM pass a resolution reverting the               Unimplemented
AO No. 9,    balances of the Quick Response              CYs 2011 and 2013 LDRRMF unspent
                                                                                                            The audit team was not
Page 42      Fund (QRF) and Maintenance and              balances to the unappropriated surplus of the
                                                                                                            given    the   supporting
             Other Operating Expenses (MOOE)             General Fund for adoption by the
                                                                                                            documents      for    the
             components of the Mitigation Fund           Sangguniang Bayan through the Local
                                                                                                            recommendations that had
             (MF) in the Trust Fund totaling             Development Council.
                                                                                                            already been implemented.
             ₱332,360.00 were not reverted to the
                                                     17. The members of the Local Finance
             unappropriated surplus of the
                                                         Committee prepare the transfer of funds and
             General Fund despite the lapse of the
                                                         accounting reports to facilitate the reversion
             five-year validity period contrary to
                                                         and certify the availability of said funds for
             Section 5.1.13 of COA Circular No.
                                                         subsequent reappropriation for social
             2012-002, hence, precluding the
                                                         services. Henceforth, they should annually
             utilization of the same for the
                                                         review the Special Trust Fund to determine
             promotion and delivery of social
                                                         the available amounts for reversion.
             services and overstating the Trust
             Liability – DRRMF account while
             understating the Government Equity
             account by the same amount.
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