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 Ref.                                                                                                                             Status of
                 Audit Observations                                      Audit Recommendations
                                                                                                                               Implementation

         reprogrammed to other disaster risk          schedule, availability of manpower, and other resources, to complete Management Fund (CF for
         reduction and management activities          the projects within a reasonable period and to improve the disaster CYs 2012-2023), had been
         as required under Section 5.1.11 of          preparedness and response capabilities of the Province.              reverted      to      the
         COA Circular No. 2012-002 dated                                                                                   unappropriated balance.
         September 12, 2012. Moreover,                                                                                     However, for lump sum
         ₱23,574,175.90 were presented in a                                                                                projects         totaling
         lump sum instead of specifying the                                                                                ₱23,574,175.90,     only
         projects and activities to be funded,                                                                             ₱13,200,000.00 had been
         contrary to Section 5.1.2 of the                                                                                  reverted.
         Circular, which may result in the delay
         or non-implementation of DRRM                                                                                    Furthermore, a review of
         projects.                                                                                                        the SAAOL for CY 2024
                                                                                                                          appropriations disclosed
                                                                                                                          lump      sum     projects,
                                                                                                                          including      Emergency
                                                                                                                          Preparedness for Response
                                                                                                                          and           Pre-Disaster
                                                                                                                          Preparedness and Risk
                                                                                                                          Reduction Measures.


                                                   55. The unexpended or unobligated balances of completed projects in the Implemented
                                                       LDRRMF be made available for other disaster risk reduction and
                                                       management activities pursuant to Section 5.1.11 of the said Circular.

 2022    The Provincial Government did not 56. The LCE institutionalize the PSCP by creating a working group that         Unimplemented: The draft
 AAR,    prepare the Public Service Continuity will perform the following activities:                                     of the PSCP, as well as the
AO No.   Plan (PSCP) as required in the                                                                                   EO for the TWG, was
         National Disaster Risk Reduction and  a. To conduct a risk assessment;                                           under review by the


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