Status of
Ref Observation Recommendations Implementation/
Results of Validation
DBM-CSC JMC No. 2014-1 dated in the Annual Investment Plan is
April 4, 2014, thus, limiting the compliant with the pertinent
use of funds other than program- regulations to avoid inappropriate
driven expenditures aimed at uses of the said fund, and,
strengthening the DRRM system henceforth, strictly observe the
and thereby resulting in illegal provisions of NDRRMC-DBM-
expenditures as contemplated DILG JMC No. 2013-1, DILG
under COA Circular No. 2012- MC No. 2012-73 and other
003 dated October 29, 2012. pertinent rules and regulations on
the proper utilization of the
LDRRM Fund.
2020 Dormant liabilities totaling 56) The City Accountant and the City Unimplemented
AAR, ₱7,536,333.89 as of December 31, Treasurer prioritize the review of As of December 31,
AO 2020 were not monitored nor these recorded payables to 2024, accounts
No. 2, reverted to the unappropriated ascertain if these still represent totaling
page surplus despite having been valid claims to the extent ₱32,174,051.07 that
33 outstanding from 2 to 19 years and possible, otherwise seek authority have remained
which may no longer represent from the SP for the City Mayor to outstanding for more
valid claims contrary to Section 98 request for write-off of the than two years and
of P.D. No. 1445, thus, adversely account balances from COA duly which may no longer
affecting the fairness of supported by the requirements represent valid
presentation of liabilities in the stipulated under Section III.A.10 claims but were not
financial statements and of COA Circular No. 97-001 so reverted to the
precluding any beneficial use of that these may be made available unappropriated
said funds. Moreover, liability for funding valuable development surplus.
accounts totaling ₱16,425,953.88 programs and other priority
were not supported with sufficient activities of the City and so that
lead and aging schedules, contrary the liabilities would be fairly
to the requirement of Sections 110 presented in the financial
and 111 thereof, hence, hampering statements.
effective decision-making in the
management of said funds. 57) The City Accountant assign Unimplemented
additional personnel to work on No action taken by
the preparation of the aging management.
schedules and other important
details of the four liability
accounts earlier discussed so that
these would be properly kept and
presented in the financial
statements to aid users thereof in
decision-making.
2020 Importation of brand new heavy 58) Management require the supplier Unimplemented
AAR, equipment and vehicles totaling to submit the warranty security in No warranty security
AO ₱137,389,164.00 were not the required form as per Section was submitted.
No. 4, supported with warranty security 62 of R.A. No. 9184 on the
page from the supplier contrary to awarded contract of the
38 Section 62 of the Revised IRR of Procurement of Brand New
R.A. No. 9184, hence, there is no Heavy Equipment and Vehicles
assurance that any manufacturing totaling ₱137,389,164.00, and
defect shall be corrected by the subsequently submit the same to
supplier. Moreover, some the Office of the Auditor for
documentary requirements for the further verification.
procurement of heavy equipment
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