Status of
Ref Observation Recommendations Implementation/
Results of Validation
page completely submit the August to monthly collection and and its related
72 December 2023 transaction disbursement accounts in schedules as of
accounts, which is not compliant accordance with the requirements December 31, 2024
with Section 41(2) of P.D. No. of pertinent laws and regulations. on February 14,
1445 and Sections 70, 73 and 110 2025.
of the NGAS Manual for LGUs,
Volume I, thus, precluding the
verification thereof and impairing
their relevance and usefulness for
decision-making.
2023 The City utilized only 19.65 per 34) The City exhaust all means to Unimplemented
AAR, cent or ₱16,085,381.03 out of the implement without further delay Excluding the QRF,
AO total available funds of the projects outlined under the 70 the City had only
No.14, ₱81,859,875.09 of its LDRRM per cent Mitigation Fund of the utilized 64.07 per
page Fund as of December 31, 2023, LDRRM Fund. Also, the cent of the total
75 thereby compromising the City's unexpended balances of prior available funds of its
preparedness to respond to years' LDRRM Fund held in LDRRMF as of
disasters/calamities and exposing special trust be utilized upon due December 31, 2024.
it to a higher risk of loss of lives compliance with Section 6 of
and properties in such an NDRRMC-DBM-DILG JMC
eventuality. No. 2013-1 in order to increase
their constituents' resilience and
decrease their vulnerabilities to
disasters and calamities.
2023 The City has completed only 41 35) The City Engineer improve the Unimplemented
AAR, per cent or 19 projects, funded preparation of project plans by No action taken by
AO from the CY 2023 appropriations ensuring that all the necessary management.
No.15, for the 20 per cent Development procedures, especially site
page Fund totaling ₱84,853,037.14, inspections and surveys, are
77 with 57 per cent or 26 projects not undertaken to ensure the project's
yet started, and did not specify the viability and to eliminate
project with an allocation of unnecessary costs of plan
₱14,000,000.00. Furthermore, revisions;
projects with negative slippage
beyond 15 per cent were not 36) The City Engineer implement Unimplemented
addressed in a timely manner, measures and undertake catch-up No action taken by
contrary to GPPB Resolution No. programs to accelerate work management.
05-2019. These deficiencies accomplishments on projects
resulted in delays in delivering the undertaken by the administration
benefits that constituents could that are behind schedule; and
have derived from the proposed
projects. 37) The City Development Council Unimplemented
determine the specific project No action taken by
details to be funded out of the 20 management.
per cent Development Fund
lump-sum amount of
₱14,000,000.00.
2022 Discrepancies were noted between 38) The Inventory Committee and the Unimplemented
AAR, the book balances and the physical CGSO prioritize the No action taken by
AO count of movable PPE and reconciliation of the RPCPPE management.
No. 1, Inventories as of December 31, with the accounting records after
page 2022, amounting to conducting the physical count, This is reiterated in
33 ₱40,768,383.69 and and pinpoint persons responsible the audit of CY 2024
83
