Status of
Ref. Audit Observation Audit Recommendations
Implementation
financial support for its operations Circular No. 2012-001 dated June past three years (CYs 2020, 2019, and
without fully substantiating the 14, 2012 to enable the Audit Team 2018) of Bata ng Calabnugan, Inc.
disbursements with the to properly evaluate the propriety and the signed project proposal and
documentary requirements and regularity of the fund transfers. sworn affidavit of the secretary of
prescribed under Section 2.0 of We also recommended that, Casa Miani-Arvedi Foundation, Inc.
COA Circular No. 2012-001 dated henceforth, the Municipal
June 14, 2012 and Section 4(6) of Accountant ensure the
Presidential Decree No. 1445, thus, completeness of the supporting
the propriety and regularity of the documents for every transaction of
transactions could not be the Municipality before
ascertained. payment/transfer is made in
compliance with Section 4(6) of PD
No. 1445.
AAR 21. Expenditures amounting to 33. We further recommended that the Unimplemented
2021 ₱6,515,760.00 were improperly brand-new motor vehicle (Toyota The Municipality had yet to convert its
p.50 charged to the Local Disaster Risk Pick-up) be converted into a rescue brand-new pick-up into a rescue
Reduction and Management Fund vehicle equipped with the necessary vehicle equipped with the necessary
(LDRRMF) contrary to Section 5.0 equipment and apparatus and used equipment and apparatus, and used
of the National Disaster Risk exclusively for rescue and response exclusively for rescue and response
Reduction and Management activities, otherwise, Management activities.
Council (NDRRMC), Department shall reimburse the LDRRMF for
of Budget and Management (DBM) the cost of the vehicle from the
and Department of the Interior and General Fund.
Local Government (DILG) Joint
Memorandum Circular (JMC) No.
2013-1 dated March 25, 2013, and
Section A of DILG Memorandum
Circular (MC) No. 2012-73 dated
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