Status of
Ref Observation Recommendations Implementation/
Results of Validation
AO insurance as required under the premiums and insure with the The City was not able
No. 1, Property Insurance Law (R.A. No. General Insurance Fund assets to insure all of its
page 656) thereby depriving the amounting to ₱161.9 million insurable assets as of
30 government of adequate and against any insurable risk such as December 31, 2024.
reliable insurance protection and fire, earthquake or other The CGS Officer
indemnification from damage to or calamities in order that it can be commented that some
loss of its properties due to fire, compensated for any damages or of the City’s
earthquake, storm or other losses thereof. buildings cannot be
casualty. insured due to non-
compliance with the
building code.
2016 Completed projects costing a total 101) The City Engineer prepare and Unimplemented
AAR, of over ₱300 million were still submit to the City Accountant Ongoing full
AO recorded in the CIP account, copies of the Certificates of compliance by the
No. 3, overstating this account and Completion and Acceptance of City Accounting
page understating the appropriate asset the projects which have already Office.
34 accounts, and at the same time been completed but are still
overstating assets and equity by carried in the CIP account, and
the amount of depreciation which for the latter to take up the
should have been recognized from appropriate journal entry
the time the projects were reclassifying the cost of the
completed. projects from CIP to the
appropriate asset account and to
recognize depreciation on these
assets in order to fairly present the
accounts in the financial
statements.
2016 Out of the total appropriations of 102) In the preparation of its Annual Implemented
AAR, ₱4,069,224.46 allocated for LCPC Work and Financial Plan, the The LCPC had
AO for CY 2016, only 7.86 per cent or LCPC allocate more funds to allocated more funds
No. 9, ₱320,000.00 was earmarked for PPAs responsive to the objective to PPAs responsive to
page child protection services which of providing protection to the objective of
46 was not even implemented, while children against abuse, neglect, providing protection
a substantial portion, amounting to exploitation and violence and to children.
₱1,649,224.46 or 40.53 per cent promotion of their rights and
thereof was allotted for Day Care welfare as envisioned under R.A.
Center construction and operation, No. 9344.
and 25 per cent or ₱1,000,000.00
for a service vehicle, thus 103) Moreover, it conduct the required Unimplemented
neglecting the primary purpose of quarterly meetings, maintain an Management did not
the fund which is provision of updated database of children, submit any
meaningful protection of children prepare the required documents to support
against abuse, neglect, Development and Investment full compliance of
exploitation and violence pursuant Plans for Children, and Local this recommendation.
to R.A. No. 9344. State of Children’s Report as
required under DILG MC No.
2012-120.
2016 An ambulance procured out of the 104) The use of the Toyota Hi-Ace Unimplemented
AAR, LDRRM Fund was used in normal ambulance, backhoe, and The LDRRM Officer
AO day-to-day operations to transport excavator for ordinary, day-to- commented that the
No. patients while two heavy day operations be immediately amount
10, equipment were stationed in the stopped in order to preserve the recommended for
garbage dump and used thereat, utility of these vehicles to times reimbursement was
100
