Ref. Audit Observations Audit Recommendations Status of Implementation
accounts.
AAR 51. The Local Chief Executive 85. It was recommended that the Local Unimplemented
2014 gave assistance to constituents of Chief Executive refund the Management had yet to refund the
other municipalities from the questioned financial assistance amount since the individuals could no
Development Acceleration Program granted to constituents from other longer be located and more than 8
(DAP) fund received by the municipalities and comply with years had already passed.
Municipality from the Department of DBM SARO No. G-12-01378 on
Budget and Management contrary to the limitation of the grant of
DBM SARO No. G-12-01378 dated financial assistance to residents of
December 20, 2012, thus, rendering Zamboanguita only. Furthermore,
the grant of financial assistance the Municipal Social Welfare
irregular. Moreover, the Office must see to it that the
disbursement vouchers were not supporting documents required
supported with the basic supporting pursuant to the Omnibus
documents required under Guidelines on the Management of
Administrative Order No. 1 series of DSWD-Operated Crisis
2011, thus, the validity of the Intervention Units are attached to
disbursements could not be the claims for payment.
determined.
AAR 52. The Municipality paid 86. We recommended that the Unimplemented
2013 honoraria to the BIR Collection payment of honorarium to BIR The Municipality had stopped payment
agents stationed in the Municipality Collection Agents stationed in the of honorarium and the personnel
although the position is not among Municipality be immediately concerned could no longer be located
those entitled to honoraria pursuant stopped and the amounts already since more than 9 years had already
to DBM Compensation Policy paid be refunded by the personnel passed.
Guidelines No. 98-1 resulting to concerned.
irregular payments totaling
₱112,000.00 for the years 2009 to
107
