STATUS OF
IMPLEMENTATION/
REFERENCE OBSERVATION RECOMMENDATION
RESULTS OF
VALIDATION
13. Management adhere strictly to the Unimplemented
provisions of DILG Memorandum
Circular No. 2012-73 dated April 17,
2012, and NDRRMC-DBM-DILG Joint
Memorandum Circular No. 2013-1
dated March 25, 2013, on the utilization
of the LDRRMF.
2023 AAR Collections amounting to ₱366,602.87 as The Municipal Treasurer:
AO No. 10, of December 31, 2023, were not deposited 14. Ensure that all collections are deposited Unimplemented
page 50 intact with the authorized government intact with the AGDB daily or not later
depository bank (AGDB) daily or not later than the next banking day pursuant to
than the next banking day, contrary to Section 69(4) of PD No. 1445 and
Section 69(4) of P.D. No. 1445 and Section Section 32 of the NGAS Manual for
32 of the NGAS Manual for LGUs, LGUs, Volume I;
Volume I, thus exposing government funds
to risk of misappropriation or loss through 15. Submit the validated deposit slip for the Implemented
defalcation. ₱343,832.80 deposit made on January
17, 2024; and
16. Stop setting aside ORs at year-end Implemented
pending the DO’s liquidations to
accommodate the DO’s refund of the
excess CAs.
2023 AAR The Municipality purchased a 1,036- 17. Management expedite the processing of Unimplemented
AO No. 11, square meter lot and made a full payment the required documents for the BIR to
page 52 of ₱300,000.00 for the property, even facilitate the issuance of an eCAR.
though the deed of sale had not been Subsequently, these documents should be
annotated yet on the title, contrary to forwarded to the Register of Deeds for the
Section 5 of R.A. No. 10752, thus, putting annotation of the deed of sale in the
the Municipality at a disadvantage since Transfer Certificate of Title and the
legal ownership rights to the property have processing of the new title for the parcel
not been clearly established. of land purchased by the Municipality.
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