9.16. Henceforth, we recommended that the City desist from paying Transportation
Allowance to city officials or employees with assigned vehicle(s) in compliance
with DBM LBC No. 103, dated May 15, 2013 and COA Circular No. 2012-003.
9.17. The Management explained that the vehicles assigned to the offices of City Social
Welfare and Development Office (CSWDO) and City Environment and Natural
Resources Office (CENRO) are not used for their transportation but are used for other
functions in accordance with their respective mandates. As to the Local Disaster Risk
Reduction and Management Office (LDRRMO), these vehicles are special types of
vehicles for emergency response. For the City Agriculture’s Office, the said
motorcycle has not been used as it is unserviceable.
9.18. We maintain our stand that the Office Heads with vehicles assigned under their name
are not entitled to Transportation Allowance, as per regulations. No exception is
provided that entitlement depends on the purpose for which the vehicle is assigned.
This notwithstanding, the vehicles are at the disposal of the Office Heads at any time
and can be used for purposes other than the official mandate of the office. As to the
alleged unserviceable motorcyle, the CGSO reported this as serviceable and should
be corrected, if warranted.
Various audit recommendations unimplemented by the City
10. Of the 37 audit recommendations from last year’s audit report for CY 2023, none
have been fully implemented. Similarly, of the 86 audit recommendations from
previous years, only one has been fully implemented, leaving 85 recommendations
still outstanding.
10.1. In accordance with the audit responsibilities vested upon this Office, we would like
to provide an update on the status of implementation of the audit recommendations
contained in the CY 2023 Annual Audit Report as of August 31, 2024, based on the
validation we conducted.
10.2. As previously reported, 37 current and 86 prior years’ audit recommendations were
provided in the last audit report.
10.3. Please be informed that none of the 37 current recommendations and only 1 out of
the 86 prior years’ recommendations have been fully and satisfactorily implemented
by the relevant offices.
10.4. It is noted with concern that 122 current and prior years’ recommendations remain
outstanding and have not yet been fully implemented. These unimplemented
recommendations are crucial for strengthening internal controls, improving financial
transparency, enhancing accountability, and optimizing operational efficiency within
the city government.
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