Ref. Status of
Audit Observations Audit Recommendations
Implementation
result in irregular utilization of the
fund if actually spent and further
reduce the amount available for more
beneficial development projects.
2022 Welfare goods amounting to 53. The Inventory Committee conduct a physical count of the undistributed Implemented
AAR, ₱9,462,034.95 out of the cash relief goods and prepare the RPCI for submission to the Audit Team in
AO No. donations from different government accordance with Section 124 of the NGAS Manual, Volume I.
13, page agencies for the affected households of
70 Typhoon Odette were not supported
with Relief Distribution Sheets (RDS)
duly signed by the recipients, contrary
to Item VI.B of COA Circular No.
2014-002 dated April 15, 2014.
Moreover, the Inventory Committee
was not able to conduct a physical
count of the undistributed relief goods
nor prepare a Report of Physical Count
of Inventories (RPCI) contrary to
Section 124 of the Manual on the New
Government Accounting System
(NGAS), thus the accuracy of the
account balances could not be
ascertained.
2022 Unexpended balances of the Local 54. In the preparation of the LDRRMFIP, the Provincial Disaster Risk Unimplemented: The sum
AAR, Disaster Risk Reduction and Reduction and Management Council (PDRRMC) identify the specific of ₱46,006,672.45,
AO No. Management Fund (LDRRMF) PPAs for disaster mitigation, prevention, and preparedness in representing continuing
14, page Continuing Appropriations (CA) accordance with Section 5.1.2 of COA Circular No. 2012-002 dated appropriations under prior
73 totaling ₱8,747,114.41 from 197 September 12, 2012, and that in the preparation of the LDRRMFIP, the years’ Disaster Risk
completed projects were not OIC-LDRRM Officer consider all aspects, such as the implementation Reduction and
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