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 Ref.                                                                                                                               Status of
                    Audit Observations                                   Audit Recommendations
                                                                                                                                 Implementation

           2023 and significant delays in the                                                                               disclosed that for CY 2024,
           project implementation ranging from                                                                              the PGNO had registered a
           one (1) year to more than 10 years                                                                               utilization rate of only
           from the time they were funded,                                                                                  3.72%      of    its   total
           depriving the constituents of its socio-                                                                         appropriation             of
           economic benefits.                                                                                               ₱761,423,433.52.

                                                      22. Management reviews its projects funded under the continuing Implemented
                                                          appropriation over the last three (3) years, or any timeframe as the
                                                          Management deems appropriate, to ascertain if they are still viable for
                                                          implementation at this time. Otherwise, consider its reversion, in
                                                          accordance with Section 322 of RA No. 7160, to fund other meaningful
                                                          projects or programs.

 2023      Peace and Order PPAs amounting to 23. Management carefully scrutinize and evaluate the eligibility of the Unimplemented:        Post-
 AAR,      ₱9.290 million, which did not conform   PPAs proposed for inclusion in the POP pursuant to Section 3.23 of the
                                                                                                                     audited      disbursement
AO No.     to guidelines thereon, particularly     COA, DBM, DILG, Governance Commission for GOCCs, and DND          vouchers           totaling
13, page   Joint Circular No. 2015-01 dated        Joint Circular No. 2015-01 dated January 8, 2015, and adhere to the
                                                                                                                     ₱16,595,000.00 had been
   75      January 8, 2015 of the COA, DBM,        budgetary limitations on the appropriation for CF as provided in the
                                                                                                                     issued for the payment of
           DILG, Governance Commission for         same Joint Circular.                                              services rendered by the
           GOCCs, and DND and thus are not                                                                           Force Multipliers, charged
           eligible for funding, were included in                                                                    against the appropriations
           the CY 2023 Peace and Order Program                                                                       for Support to Task Force
           (POP) of the Provincial Government,                                                                       Octopus.     An      Audit
           thereby affecting the budgetary                                                                           Observation Memorandum
           limitations for Confidential Fund (CF).                                                                   had been issued on this
                                                                                                                     matter.
 2023      Cash advances for confidential funds 24. Management requires the Security Officer duly designated by the Unimplemented:
 AAR,      totaling ₽30,225,189.00 remained         former Governors to handle intelligence reports and who has been Management had only sent

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