Status of
Ref. Audit Observation Audit Recommendations
Implementation
Management Fund (LDRRMF) of
the previous years amounting to
₱13,948,840.59. Thus, the use of
the fund was not maximized to
strengthen the capacity of the
Municipality to reduce and manage
the adverse effects in times of
disasters or calamities.
(Reiterated under Finding No. 9, Part
II of this Report.)
AAR 25. The Municipality granted COVID- 38. We recommended that the Implemented
2020 19 Hazard Pay to its 485 personnel following documents be
p.47 who physically reported for work at immediately submitted to the
their respective offices or work Auditor to determine compliance
stations during the implementation with the conditions on the grant of
of the Enhanced Community COVID-19 Hazard Pay set forth in
Quarantine (ECQ) in the total Paragraph 4 of DBM Budget
amount of ₱1,721,600.00 without Circular No. 2020-01 dated March
the supporting documents necessary 24, 2020, to wit:
to determine compliance with the
pertinent provisions of DBM -Authority for the entitlement of the
Budget Circular No. 2020-1 dated allowance;
March 24, 2020. Thus, the -Certificate of attendance during the
propriety and regularity of the grant ECQ period; and
could not be ascertained. -IATF Resolution of the Risk
Certification in the workplace
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