Ref. Audit Observations Audit Recommendations Status of Implementation
Liability-DRRM account by the same 2012-002 dated September 12,
amount as well as causing 2012, to fairly present the accounts
unreconciled balances in the in the financial statements and to
reciprocal accounts. avoid unreconciled balances in the
reciprocal accounts.
AAR 9. The unexpended balances of the 23. We recommended that the Implemented
2023 Quick Response Fund (QRF) and the Municipality transfer the unutilized
p.58 DRRMF-Maintenance and Other balances of QRF and DRRMF-
Operating Expenses (MOOE), MOOE to the DRRM Special Trust
totaling ₱3,838,501.95, were not Fund pursuant to COA Circular
transferred to the Special Trust Fund No. 2012-12 to ensure the
(STF), inconsistent with Sections availability of funds to support the
5.1.10 and 5.1.13 of COA Circular disaster risk reduction and
2012-002 dated September 12, 2012, management activities of the Local
thereby funds may not be timely Disaster Risk Reduction and
made available for DRRM programs, Management Council within the
projects, and activities (PPAs). next five years.
AAR 10. Pakyaw labor contracts 24. We recommended that Unimplemented
2023 amounting to ₱598,400.00 engaged Management submit the following: Management had yet to submit the
p.60 by the Municipality for its documents.
infrastructure projects implemented i. The BAC resolution justifying and
“By Administration” under the recommending the change in the mode
LDRRMF were not in accordance of procurement or the updated APP
with the pertinent provisions of RA approved by the Municipal Mayor;
No. 9184 and its 2016 Revised IRR,
and the payments thereof were not ii. Name of the Project Facilitator per
supported with adequate project and the related documents that
documentation which is inconsistent would prove his/her appointment as
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