We also recommended that henceforth, the specific duties, functions, and expected
outputs be incorporated in the individual contracts of services and that these personnel
be required to submit monthly accomplishment reports aligned with the respective
duties, functions and expected outputs to establish the necessity of their services.
Furthermore, we reiterated our recommendation that Management discontinue the use
of any government official’s name in government programs and desist from charging
to government funds any expenses related to programs that include the initials or
surname of any government personality.
4. Appropriations in the 20% Development Fund (DF) amounting to ₱11,500,000.00
for the Electrification Program in various barangays were utilized to procure
service wires for distribution to barangays at a cost of ₱11,495,167.80, without
securing the required separate Sanggunian authorization, as mandated for lump
sum appropriations under Section 22(c) of Republic Act (RA) No. 7160.
We recommended that the Provincial Development Council, when endorsing programs,
projects and activities to the Sangguniang Panlalawigan for approval, specify the
particular projects to be funded as required under Article 454(d) of the Implementing
Rules and Regulations (IRR) of RA No. 7160. For appropriations that have been
presented in lump sum or generic terms, a separate SP appropriation
ordinance/resolution must be secured by the Local Chief Executive before utilizing the
funds, as required under Section 22(c) of RA No. 7160.
Summary of Total Suspensions, Disallowances, and Charges as of Year-End
The reported audit suspensions, disallowances, and charges of the PGNO as of December
31, 2024, were as follows:
Beginning Issued and Settled Ending Balance
Particulars Balance (As of During the Year 2024 (As of 12/31/24)
01/01/24) NS/ND/NC NSSDC
Suspensions ₱ 29,021,895.75 ₱ 0.00 ₱ 772,476.43 ₱ 28,249,419.32
Disallowances 536,052,230.48 (16,625.00) 0.00 536,035,605.48
Charges 0.00 0.00 0.00 0.00
Out of the total disallowances, ₱482,674,416.41 are on appeal with the Commission on
Audit.
Status of Prior Years’ Audit Recommendations
Of the 130 prior years’ audit recommendations, six (6) were revised and incorporated into
paragraphs 1, 2, 4, and 18 of Part II of this report due to the similarity of the issues involved.
Additionally, two (2) audit recommendations were reiterated in the 2023 AAR, AO No. 7,
and included as audit recommendation numbers 11, 12, 13, and 14 in Part III of this report.
Of the remaining 122 audit recommendations, 36 were implemented and 86 were not
implemented.
v
