Status of
Ref. Audit Observation Audit Recommendations
Implementation
Development Fund (DF) were not causes of the delay. We further area for the construction and some of
implemented during the year recommended that the Municipality the sites were unavailable or had a
contrary to Item No. 5 of DILG- ensure that only projects that are need for clearances and permits from
DBM Joint Memorandum Circular aligned with DILG-DBM Joint concerned NGAs.
No. 2017-1 dated February 22, Memorandum Circular No. 2017-1
2017, resulting in the inefficient use dated February 22, 2017 are
of funds and non- charged thereto in order that the
realization/delayed enjoyment by desired socio-economic
the constituents of the benefits that development and environmental
could have been derived from the management outcomes may be
projects. achieved.
AAR 42. Out of the total budget 63. We recommended that in the Unimplemented
2017 appropriations of ₱972,635.80 preparation of the Annual Work Management had not yet appointed
p.35 allocated for the Local Council for and Financial Plan, the LCPC personnel who would focus on
the Protection of Children (LCPC) allocate more funds to PPAs that complying with the recommendations.
for CY 2017, only 19.57% or are responsive to the objective of Other PPAs had yet to be started.
₱190,342.00 was expended for providing protection to children
LCPC programs, projects, and against abuse, neglect, exploitation
activities (PPAs) outlined in the and violence, and promotion of
Annual Work and Financial Plan, their rights and welfare as
while leaving a substantial amount envisioned by RA No. 9344. We
of ₱782,293.80 or 80.43% of the further recommended that the
total budget appropriations Council prepare the Local
unutilized, disregarding the primary Development Plan for Children and
purpose of the fund as Children’s profile as required under
contemplated under RA No. 9344. DILG Memorandum Circular No.
2012-120 dated July 4, 2012.
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