Status of
Ref. Audit Observation Audit Recommendations
Implementation
Municipality’s ability to respond
efficiently and effectively during
rescue operations. Moreover, both
vehicles were not marked “FOR
OFFICIAL USE ONLY” contrary
to the regulations outlined under
COA Circular No. 77-61 dated
September 26, 1977, thus exposing
the vehicles to risk of abuse and
misuse by the Municipal officials
and employees.
AAR 16. Local Disaster Risk Reduction and 28. We recommended that Unimplemented
2022 Management (LDRRM) motor Management ensure that the During CY 2024, the LDRRM motor
p.59 vehicles and heavy equipment were LDRRM motor vehicles and heavy vehicles and heavy equipment were
used for purposes other than equipment be exclusively used for still being used for purposes other than
disaster/calamity response and disaster/calamity response and disaster/calamity response and
AAR
rescue/relief operations, contrary to rescue/relief operations in rescue/relief operations because
2021 Section 5.2.1.1.1 of the Department conformity with DILG MC No. Management wanted to be responsive
p.57 of the Interior and Local 2021-004 dated January 18, 2021. to the needs of the people by providing
Government (DILG) Memorandum Otherwise, refund or replenish the safe modes of transportation.
Circular (MC) No. 2021-004 dated LDRRMF for the cost of the subject
January 18, 2021, subjecting the motor vehicles and heavy
motor vehicles and heavy equipment, the appropriations for
equipment to wear and tear which which shall be taken from the
could result in their unavailability General Fund.
during an actual calamity or
disaster, thereby negating the
purpose for which the vehicles and
80
