Ref. Status of
Audit Observations Audit Recommendations
Implementation
presentation of the financial
statements.
2022 Advance payments for mobilization 49. The Provincial Government (a) demand the immediate refund of the Unimplemented: The
AAR, amounting to ₱29,456,623.60 for six unrecouped advances and forfeit the corresponding irrevocable standby Provincial Legal Officer
AO No. Payapa at Masaganang Pamayanan letters of credit or guarantee/surety bonds posted by the contractor; (b) had issued a demand letter
7, page (PAMANA) projects remained initiate legal action in case of refusal to refund the unrecouped on April 14, 2023.
54 unrecouped despite the official advances if warranted; and (c) henceforth strictly comply with the However, the contractor
termination of the contract in CY provisions of existing issuances regarding the recoupment of advance still failed to return the
2020, contrary to paragraph 4.3, payments made to contractors. unrecouped advances.
Annex E, of the Revised Implementing
Rules and Regulations (IRR) of The matter was
Republic Act (RA) No. 9184 and subsequently referred to
Sections 46.1 and 46.3 of the General the Provincial Legal
Conditions of Contract (GCC), which Officer for appropriate
could result in the loss of a substantial action.
amount of funds.
2022 Unexpended balances of 50. The Provincial Budget Officer and the Provincial Accountant review Implemented
AAR, appropriations under the Continuing and monitor the balances of the continuing appropriations under the
AO No. Appropriations (CA) and Continuing 20% DF, which shall be the basis for the Local Finance Committee to
9, page Legislative Appropriations (ConLA) recommend to the Local Chief Executive the reversion of those
61 of the 20 per cent Development Fund, pertaining to completed projects and those no longer needed pursuant
amounting to ₱79,208,276.27 and to Section 322 of RA No. 7160, so that the funds may be appropriated
₱19,457,113.70, respectively, for in accordance with Section 321 of the LGC and utilized for other
various PPAs of the Provincial priority development projects.
Government, remained dormant for
ten years, contrary to Section 5.0 of the
DILG and DBM JMC No. 2017-1
dated February 22, 2017, and Section
120
