Status of
Ref Observation Recommendations Implementation/
Results of Validation
be used for eligible development cent Development Fund for
projects intended to facilitate the projects that are not compliant
delivery of public goods and basic with DILG-DBM JMC No. 2017-
services that contribute 1;
specifically to the country’s
productive capacity in accordance 93) Realign the lump-sum Unimplemented
with Section 287of R.A. No. 7160. appropriations for non-specific No action taken by
projects and anti-illegal drugs management.
campaign totaling
₱29,497,455.56 to specific
development projects with line by
line allocation of inputs in a pre-
determined location clearly
indicated;
94) Submit thru the City Unimplemented
Development Council and the No action taken by
Local Finance Committee their management.
evaluation of the projects whose
appropriations were reverted,
with a categorical assessment as
to its necessity in order to guide
us in the evaluation of similar
projects which were equally
appropriated, as well as an
explanation why the new items
budgeted from the reversions
were not included in the local
development plan for inclusion in
the annual investment plan, not
just an addendum, given the
extent of its financial
requirements.
2018 As a result of double recording, 95) Thru the CGSO, update its Unimplemented
AAR, erroneous classification and non- records to reconcile with the No action taken by
AO recognition of existing equipment, accounting records and management.
No. 4, the Construction and Heavy investigate the whereabouts of
page Equipment and the Agricultural the equipment totaling
39 and Forestry Equipment accounts ₱3,844,968.00 which were not
were understated by found during inspection,
₱16,534,031.55 and submitting a written explanation
₱2,597,000.00, respectively, while for the same;
equipment with a total cost of
₱3,844,968.00 were not located 96) Thru the CGSO and the City Unimplemented
during the ocular inspection Engineer, verify and submit No action taken by
contrary to COA Circular No. documents for the heavy management.
2015-009, thereby affecting the equipment costing ₱750,000.00
fairness of the balances presented and agricultural and forest
in the financial statements. equipment costing ₱2,597,000.00
Moreover, adequate controls and which were actually inspected but
monitoring in the use thereof were not found in the books;
not in place, thereby exposing
government properties to the risk
98
