STATUS OF
IMPLEMENTATION/
REFERENCE OBSERVATION RECOMMENDATION
RESULTS OF
VALIDATION
2022 AAR Excess funds totaling ₱2,181,409.00 23. The Municipal Accountant provide the Unimplemented
AO No. 10, received from the National Government as Municipal Treasurer with the records of Management
Page 46 financial assistance for the Typhoon Odette unutilized funds intended for COVID-19 commented that they had
victims and Province of Negros Oriental response and the victims of Typhoon partially implemented
for COVID-19 related-expenditures were Odette so that the latter can promptly the recommendation.
not returned to the Source Agency (SA) return these funds to the SA, in
contrary to Section 4.9 of COA Circular accordance with Section 4.9 of COA
No. 94-013 dated December 13, 1994 and Circular 94-013 dated December 13,
Section 3.8 of Department of Budget and 1994, and Section 3.8 of DBM LBC No.
Management (DBM) Local Budget 141 dated December 28, 2021.
Circular (LBC) No. 141 dated December
28, 2021, depriving the SA of using the
funds for projects, programs, and activities.
2022 AAR The Municipal Government failed to return 24. The Municipal Accountant provide the Implemented
AO No. 11, to the Bureau of the Treasury the unutilized Municipal Treasurer with the records of
Page 47 balances of the Priority Development unutilized PDAF so that the latter could
Assistance Fund (PDAF) amounting to immediately return the same to the Bureau
₱554,767.59, which remained outstanding of Treasury, in accordance with the
for nine (9) years, for reversion to the Supreme Court Decision under G.R No.
unappropriated surplus of the general fund 209251.
of the national government as ordered by
the Supreme Court in its En Banc Decision
promulgated under G.R. Nos. 208566,
208493, and 209251 dated November 19,
2013, which declared the PDAF
unconstitutional, thus depriving the
national government of using the funds for
other legitimate purposes.
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