9.2 Our post-audit of the following Disbursement Vouchers (DVs) revealed that the
Municipality spent a total of ₱880,000.00 on the rental of venues for training and
planning activities:
DV # Particulars Amount
100-24-07- Rental of Venue for Training on Public Service ₱410,000.00
805 Continuity Planning (PSCP) on June 25-28, 2024
at Cebu City
100-24-11- Rental of Venue for Contingency Planning and 470,000.00
1475 Enhancement of Local Council for the Protection
of Children (LCPC) on September 16-20, 2024 at
Cebu City
Total ₱880,000.00
9.3 Our verification of the supporting documents, including the activity designs,
pictures, and attendance sheets, revealed that the training on PSCP and
Contingency Planning was organized by the Municipality and attended by its
officials and employees. Furthermore, a review of the official receipts, statements
of accounts, and purchase orders disclosed that the said training and planning
activities were held in various hotels in Cebu City, which were outside the official
station or teritorial jurisdiction of the Municipality, contrary to DILG MC No.
2011-059 dated April 25, 2011. These expenses were charged under the Local
Disaster Risk Reduction and Management Fund (LDRRMF) and the 1% LCPC
fund.
9.4 Additionally, we observed that during the PSCP training held in Cebu City, from
June 25 to 28, 2024, under DV No. 100-24-07-805, the attendance varied from
the 40 participants guaranteed in the Contract Agreement. Specifically, 38
participants attended on June 25 and 26, 30 participants on June 27, and 31
participants on June 28. Moreover, we noted in a letter from the Officer-in-Charge
(OIC) of the Office of the Civil Defense (OCD) Region VII, dated February 19,
2024, addressed to the Local Chief Executive (LCE), that the PSCP training was
scheduled for June 25 to 28, 2024 in Negros Oriental, not in Cebu City.
9.5 Examination of the attendance sheets under DV No. 100-24-11-1475 showed that
only 34 participants were present on the actual days of the Contingency Planning
and Enhancement of LCPC from September 16 to 20, 2024 in Cebu City. In a
justification letter prepared by the Local Disaster Risk Reduction and
Management Officer (LDRRMO) and noted by the LCE, it was mentioned that
the reduced attendance was primarily due to conflicts in the schedules of
participants who were ordered by the LCE to attend necessary work activities
related to their professional activities.
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