12.4. Since the Municipality did not submit the GPB to the PPDO within the prescribed
period, the PPDO was unable to conduct a timely review of its FY 2024 GPB to
ensure alignment of its GAD PPAs to the priorities of the Provincial Government.
The Municipality’s failure to submit the GPB to the DILG Provincial Office
likewise did not allow a timely review and endorsement, thus, gender-
responsiveness of the PPAs in the GPB was not assured.
12.5. On the other hand, Section C.8 (5) of the PCW-DILG-DBM-NEDA JMC No.
2013-01 states that the annual GAD AR shall be accompanied by the following:
(1) brief summary of the reported program or project; (2) copies of reported policy
issuances; (3) results of HGDG tests; and (4) actions taken by the LGU on the
COA audit findings and recommendations.
12.6. It is worth mentioning that Item V of COA Circular No. 2014-001 dated March 18,
2014, provides that the audited agency shall submit a copy of the Annual GPB to
the COA Audit Team assigned to the agency within five (5) working days from the
receipt of the approved plan from the PCW or their mother or central offices, as
the case maybe. Likewise, a copy of the corresponding Accomplishment Report
shall be furnished to the Audit Team within five (5) working days from the end of
January of the preceding year.
12.7. Inconsistent with the above requirements, Management was unable to submit a
copy of their Annual GPB and the corresponding AR to the Audit Team within the
specified timeframe.
12.8. We recommended and Management agreed to submit the GPB and AR to the
PPDO and DILG Provincial Office within the prescribed period in
accordance with Section 4.0 of PCW-DBM-DILG-NEDA JMC No. 2016-01
dated February 12, 2016.
12.9. We also recommended and Management agreed to strictly adhere to Item V
of COA Circular No. 2014-001 dated March 18, 2014, for the timely
submission of the said reports to the COA Audit Team.
12.10. We further recommended and Management agreed to ensure that the GAD
AR is accompanied by the required reports listed under Section C.8 (5) of the
PCW-DILG-DBM-NEDA JMC No. 2013-01.
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