Ref. Audit Observations Audit Recommendations Status of Implementation
Development (GAD) for expenses the Fund in order to implement the locality could not be fully identified
that did not address specific gender programs, projects, and activities and analyzed, defeating the purpose of
issues, such as the purchase of that would address specific gender having GAD-responsive Programs/
various supplies used for COVID-19 gaps and are aligned with PCW, Projects/ Activities (PPAs).
activities, thereby reducing the funds DILG, DBM, and NEDA Joint
available for the implementation of Memorandum Circular No. 2013-
more appropriate programs, projects 01 dated July 18, 2013.
and activities that would address
gender issues and concerns outlined
under Joint Memorandum Circular
(JMC) No. 2013-01 dated July 18,
2013 of the Philippine Commission
on Women (PCW), Department of
the Interior and Local Government
(DILG), Department of Budget and
Management (DBM), and National
Economic and Development
Authority (NEDA).
AAR 24. The propriety and validity of 47. We recommended that the Unimplemented
2020 disbursements amounting to at least Municipality, through the Possible replacements for the deceased
p.35 ₱13,416,000.00 under the Social MSWDO, apprise the DSWD, RO beneficiaries had yet to be
Amelioration Program (SAP) of the No. VII of the beneficiaries listed recommended. Management is also
Department of Social Welfare and under the UCT program who are hoping for reconsideration for the JO
Development (DSWD) were already deceased, and recommend Workers since they belong to indigent
rendered doubtful due to the for possible replacement from families as well and the contract with
inclusion of deceased individuals and among the eligible family the Municipality does not create an
personnel under job order (JO) or members of the deceased. employer-employee relationship.
contract of service and incomplete
documentary requirements prescribed
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