STATUS OF
IMPLEMENTATION/
REFERENCE OBSERVATION RECOMMENDATION
RESULTS OF
VALIDATION
development PPAs that could have been may be appropriated and utilized for
programmed from the unexpended amount. other priority development projects.
10. Management address the causes of Unimplemented
delay, like late materials delivery,
Management noted that
unavailability of the site, and lack of
this was for
deed of donation.
implementation.
2023 AAR Excess funds totaling ₱1,545,618.00 11. The Municipal Accountant provide the Implemented
AO No. 8, received from the National Government as Municipal Treasurer with the records of
page 48 financial assistance for the Typhoon Odette the unutilized funds intended for the
victims were not returned to the National victims of Typhoon Odette so that the
Treasury, contrary to Section 3.8 of DBM latter can promptly return these funds to
Local Budget Circular No. 141 dated the National Treasury, in accordance
December 28, 2021, depriving the national with Section 3.8 of DBM LBC No. 141
government of the opportunity to utilize the dated December 28, 2021.
funds for other important projects,
programs, and activities.
2023 AAR The Municipality spent ₱1,195,000.00 out 12. Management utilize the procured rescue Unimplemented
AO No. 9, of the LDRRMF for the purchase of a vehicle exclusively for response and
page 49 rescue vehicle utilized as an ambulance, rescue/relief activities in accordance
inconsistent with Section 5.0 of with DILG Memorandum Circular No.
NDRRMC-DBM-DILG Joint 2022-105 dated August 23, 2022.
Memorandum Circular No. 2013-1 dated Otherwise, the LDRRMF should be
March 25, 2013 and DILG Memorandum reimbursed from the general fund for the
Circular No. 2012-73 dated April 17, 2012, cost of the vehicle.
thus, reducing the funds available for
disaster risk management, relief,
rehabilitation, and recovery programs.
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