Ref. Status of
Audit Observations Audit Recommendations
Implementation
322 of RA No. 7160, thereby depriving
the public of timely benefits from the
development projects or other
development PPAs that could have
been programmed from the
unexpended amount.
2022 Appropriations amounting to 51. The Provincial Development Council, in endorsing specific PPAs to Unimplemented: A
AAR, ₱48,889,329.58 for PPAs of the PGNO the Sangguniang Panlalawigan for approval, indicate the project separate Sanggunian
AO No. out of the 20 per cent Development location, specific implementation schedule, and physical target to authorization for the
10, page Fund (DF) are described in generic facilitate the timely implementation of the PPAs. For appropriations Supplemental Budget
63 terms, while ₱7,769,651.00 are already presented in a lump sum or in generic terms, a separate SP under Appropriation
lumpsum appropriations contrary to appropriation ordinance/resolution shall be secured by the Local Chief Ordinance No. 27, s. 2023,
Article 454(d) of the IRR of RA No. Executive before utilizing the fund. Henceforth, Management is which had been utilized in
7160, also known as “The Local enjoined to strictly comply with Article 454(d) of the IRR of RA No. CY 2024, was not obtained
Government Code of the Philippines,” 7160. despite the COA audit
which may affect the timeliness of the findings and one of the
implementation of the PPAs. conditions stated in the
Department of Budget and
Management's letter dated
February 14, 2024.
2022 Projects, programs, and activities 52. The Provincial Budget Officer and the Provincial Accountant Implemented
AAR, (PPAs) funded from the continuing thoroughly examine the projects under the continuing appropriations of
AO No. appropriations of the 20 per cent DF the 20 per cent DF and recommend to the Local Chief Executive,
11, page amounting to ₱3,886,339.69 are not through the Local Finance Committee, the reversion to unappropriated
66 eligible for funding therefrom, surplus the amounts appropriated for projects and programs that are not
contrary to Sections 3.2.2 and 3.2.5 of eligible for funding and to henceforth ensure that appropriation of the
DBM, DOF, and DLG JMC No. 1 fund conforms with existing guidelines.
dated November 4, 2020, which could
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