Status of
Ref. Audit Observation Audit Recommendations
Implementation
AAR 45. Three military cargo trucks 67. We recommended that the use of Unimplemented
2017 procured out of the Local Disaster the three units cargo truck for The military cargo trucks were used as
p.48 Risk Reduction and Management ordinary, day-to-day operations be a transportation service for the safety
Fund (LDRRMF) were used in minimized in order to preserve the of the municipal personnel assigned to
normal day-to-day operations as utility of these vehicles for rescue deliver the necessary services, such as
service vehicles and hauler of and response activities in times of health, education, and construction of
construction materials contrary to actual calamity in conformity with relevant facilities in remote areas, steep
the guidelines on the use of DILG Memorandum Circular No. mountains, and rough terrains.
LDRRMF, particularly DILG 2014-155 dated December 17,
Memorandum Circular No. 2014- 2014.
155 dated December 17, 2014
subjecting them to wear and tear
which could result in the
unavailability of the vehicles when
actual calamity strikes, thereby
negating the purpose for which the
vehicles were purchased.
AAR 46. The balance of the land account of 68. We recommended that Unimplemented
2016 the Municipality amounting to Management prioritize the filing of The team created from the Municipal
p.35 ₱68.57 million is unreliable application for titling of the Legal Office to take charge of titling
because ₱46.59 million or 67.95% recorded properties to hasten the the Municipal real properties had yet to
of which are not covered by issuance of Certificates of Title in fully process the transfer of titles.
Transfer Certificate of Title (TCT) favor of the Municipality.
contrary to Section 39(2) of
Presidential Decree (PD) No. 1445 69. We further recommended that the Implemented
and property cards as well as Municipal Treasurer and the
subsidiary ledgers thereof are not Municipal Accountant maintain
maintained, contrary to Sections their respective property records for
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