Status of
Ref. Audit Observation Audit Recommendations
Implementation
AAR 29. The Municipality spent 45. We recommended that Unimplemented
2020 ₱1,349,200.00 out of the Local Management strictly utilize the In CY 2024, expenditures pertaining to
p.64 Disaster Risk Reduction and LDRRMF for programs/projects/ travel of LDRRM Officers were still
Management Fund (LDRRMF) for activities authorized under DILG charged to the LDRRMF.
the purchase of food items and Memorandum Circular No. 2012-73
payment of catering services for dated April 17, 2012 and
meals provided to frontliners NDRRMC-DBM-DILG Joint
assigned in checkpoints and 24 Memorandum Circular No. 2013-1
barangays due to COVID-19 dated March 25, 2013 and in
emergency, contrary to Sections 5.1 accordance with DBM LBC No.
to 5.4 of NDRRMC-DBM-DILG 124 dated March 26, 2020.
Joint Memorandum Circular (JMC)
No. 2013-1 dated March 25, 2013
and pertinent provisions of DBM
Local Budget Circular (LBC) No.
124 dated March 26, 2020, thus,
reducing the funds available for
disaster risk management, relief,
rehabilitation and recovery
programs.
AAR 30. The difference of ₱101,424,940.45 We recommended that:
2019 between the balances of accounts
p.33 Real Property Tax (RPT) 46. The Municipal Accountant and Unimplemented
Receivable and Special Education Municipal Treasurer reconcile the The Office of the Municipal
Tax (SET) Receivable as of difference between the RPT and Accountant had still lacked personnel
December 31, 2019 per records of SET balances totaling who could focus on the reconciliation
the Municipal Accounting Office ₱101,424,940.45 and, henceforth, and they were not provided with the
(MAO) and Municipal Treasurer’s conduct, together with the list of taxpayers and their amount due
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