Ref. Audit Observations Audit Recommendations Status of Implementation
Development Fund (DF) with a total five working days from perfection,
project cost of ₱10,228,034.26 were in accordance with Section 3.1.1
not submitted to the Auditor for of COA Circular No. 2009-001
review, as required under Section dated February 12, 2009.
3.1.1 of COA Circular No. 2009-001
dated February 12, 2009, hence, the
reasonableness of contract prices and
whether or not the contractual
covenants were advantageous to the
Municipality could not be
determined.
AAR 41. Out of the total expenses of 73. We recommended that Unimplemented
2017 ₱474,823.13 of the Local Council for Management prioritize the Management had yet to implement all
p.34 the Protection of Children (LCPC) in implementation of PPAs which are the PPAs programmed under the
CY 2017, only ₱252,048.13 or responsive to the objective of LCPC.
26.52% was expended for child providing protection to children
protection services while against abuse, neglect, exploitation
₱222,775.00 or 23.44% was given as and violence and promotion of
Aid to Individuals in Crisis Situation their rights and welfare as
(AICS), disregarding the primary envisioned under R.A. 9344.
purpose of the fund as contemplated
under R.A. 9344.
AAR 42. The Municipality continued to 74. We recommended that Unimplemented
2017 practice indiscriminate disposal of Management prioritize the Management had yet to complete the
p.40 solid waste in an open dump site and establishment and operation of a establishment and operation of the
allowed dump site scavenging in sanitary landfill in accordance sanitary landfill.
AAR violation of Republic Act 9003, with Sections 40 and 41 of R.A.
2013 thereby posing major public health 9003 and meantime, take action to
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