Status of
Ref. Audit Observation Audit Recommendation Management Comment/Action
Implementation
substantial amount of income that could as publish the notice once a week
have been utilized to finance the two consecutive weeks in a
implementation of various development newspaper of general circulation in
projects or other major programs, the municipality.
projects, and activities (PPAs).
8. Should these strategies fail, we Management had not taken any Not
recommended that the Municipality action. Implemented
enforce the collection of delinquent
real property taxes by availing of the
remedies provided under the Local
Government Code, specifically
Sections 254 to 269 of R.A. No. 36
7160, either by administrative action
through levy on real property or by
judicial action.
AAR The position of Local DRRM Officer, a 9. We recommended that Management Ongoing court litigation. Not
2023 mandatory plantilla item in the advertise the vacancy in local Implemented
establishment of Local DRRM Offices newspapers and social media, as
(LDRRMOs) prescribed under well as post the notice of vacancy in
NDRRMC-DILG-DBM-CSC Joint public places such as the Municipal
Memorandum Circular No. 2014-1 Hall, Capitol, and Public Markets to
dated April 4, 2014, remained vacant attract applicants.
due to lack of qualified and interested
applicants thus, leaving the
Municipality without a responsible
person to direct the development,
coordination, and implementation of its
disaster risk management projects and
activities.
AAR The Trust Fund was used to remit 10. We recommended that Management Management had already provided Implemented
2023 employees’ loan payments to a private strictly adhere to the provision of the Audit Team with a copy of the
cooperative, totaling ₱554,642.00, Section 4(6) of P.D. No. 1445 and Authorization Letter prepared by
51
