STATUS OF
REFERENCE OBSERVATION RECOMMENDATION IMPLEMENTATION /
RESULTS OF VALIDATION
2023 AAR Unexpended balances of Continuing 8. The Municipal Budget Officer, MPDO, Unimplemented
AO No. 5, Appropriations amounting to Municipal Engineer, and Municipal
Page 42 ₱20,759,703.80 for various projects, Accountant review and monitor the balances The LFC had not yet
programs, and activities (PPAs) of the continuing appropriations under the conducted a meeting due to
remained unutilized, inconsistent 20% DF, which shall be the basis for the the busy schedule of its
with Section 4.0 of the DBM-DOF- Local Finance Committee to recommend to members and the
DILG Joint Memorandum Circular the Local Chief Executive the reversion of municipal engineer.
No. 1 dated November 4, 2020, and those pertaining to completed projects and
Section 322 of R.A. No. 7160, those no longer needed so that the funds may
thereby depriving the public of be appropriated and utilized for other priority
timely benefits from the development projects.
development PPAs that could have
9. Management address the causes of delay, like Unimplemented
been programmed from the
insufficient funds, road ROW issues, and
unexpended amount.
project plan and site problems.
2023 AAR The Municipality spent 10. Management utilize the procured rescue Unimplemented
AO No. 7, ₱1,998,997.00 out of the LDRRMF vehicle exclusively for response and
The required documents
Page 46 for the purchase of a rescue vehicle rescue/relief activities in accordance with
confirming compliance
utilized for trips not related to DILG Memorandum Circular No. 2022-105
with the recommendation
disaster rescue or response activities, dated August 23, 2022. Otherwise, the
were still pending
inconsistent with Section 5.0 of LDRRMF should be reimbursed from the
submission.
NDRRMC-DBM-DILG Joint general fund for the cost of the vehicle.
Memorandum Circular No. 2013-1
dated March 25, 2013 and DILG
11. Management adhere strictly to the provisions
Memorandum Circular No. 2012-73 Unimplemented
of DILG Memorandum Circular No. 2012-73
dated April 17, 2012, thus, reducing
dated April 17, 2012, and NDRRMC-DBM-
the funds available for disaster risk
DILG Joint Memorandum Circular No. 2013-
management, relief, rehabilitation,
1 dated March 25, 2013, on the utilization of
and recovery programs.
the LDRRMF.
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