Status of
Ref. Audit Observation Audit Recommendations
Implementation
AAR 23. The purchase of radio 36. We recommended that Unimplemented
2021 communication equipment Management submit immediately to The documentary requirements for the
p.55 amounting to ₱214,800.00 was not the Audit Team the required NTC application had yet to be complied with
supported by valid permits to permits to purchase and possess the and had not been submitted to the
purchase and possess from the subject radio communication Auditor.
National Telecommunications equipment in compliance with NTC
Commission (NTC), contrary to the Memorandum Circular Nos. 2-05-
pertinent provisions of NTC 88 and 11-21-88.
Memorandum Circular (MC) No. 2-
05-88, NTC MC No. 11-21-88, and
COA Circular No. 2012-003 dated
October 29, 2012, thus, creating
doubt on the propriety and legality
of the procurement.
AAR 24. Contrary to COA Circular No. 37. We recommended that the Unimplemented
2021 2012-002 dated September 12, MDRRMC and MDRRMO review In CY 2024, out of ₱51,085,135.04,
p.59 2012, the Municipal Disaster Risk and update the MDRRMFIP only ₱19,653,991.38 or 38.47% had
Reduction and Management annually to include projects and been utilized.
Council (MDRRMC) and the activities chargeable to prior years’
Municipal Disaster Risk Reduction unexpended LDRRMF in
and Management Officer accordance with Sections 5.1.2 and
(MDRRMO) did not include in the 5.1.15 of COA Circular No. 2012-
CY 2021 Municipal Disaster Risk 002 dated September 12, 2012 to
Reduction and Management Fund maximize the use of the fund to
Investment Plan (MDRRMFIP) the ensure that appropriate measures in
list of projects and activities disaster risk reduction and
chargeable to the unexpended Local management are implemented.
Disaster Risk Reduction
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