Ref. Status of
Audit Observations Audit Recommendations
Implementation
16, page Management Council (NDRRMC) b. To identify critical processes and functions; Division and was set to be
80 Memorandum No. 33, s. 2018 and No. c. To determine scenarios that may disrupt normal operation; finalized and submitted
57, s. 2020, nor did the Local Chief d. To conduct risk analysis and impact analysis; after the 2nd phase of the
Executive (LCE) organize a working e. To formulate the PSCP based on the identified risks on critical PSCP Training.
group to formulate the plan as required processes and functions and the related steps to be followed to
in Section 5.0, Chapter II, of the PSCP eliminate, if not mitigate, the impact of the determined disruptions
Guidebook. This may impair the following the prescribed templates and requirements in the PSCP
continuous delivery of quality guidebook; and
essential services to the public during f. To submit the plan to the PDRRMO for review, to the Local Chief
an emergency, disaster, or any Executive for approval, and to the Sangguniang Panlalawigan for
disruptive event. the passage of a resolution to institutionalize the PSCP.
2022 The rules and regulations on the grant 57. Management complies with the rules and regulations on the grant, Unimplemented: Only
AAR, and liquidation of cash advances were utilization, and liquidation of cash advances in accordance with the cash advance amounting to
AO No. not strictly adhered to because the cash pertinent provisions of COA Circular No. 97-002 dated February 10, ₱1,954,500.00 had been
17, page advances amounting to ₱3,500,000.00 1997, and demand that the SDOs settle their accountabilities liquidated in CY 2023,
83 for the Executive-Legislative Agenda immediately. Otherwise, if no liquidation is made, impose the sanction leaving a balance of
(ELA) of PGNO were not supported of withholding their salaries pursuant to Section 9.3.2 of the Circular, ₱3,500,000.00 as of
by a program of expenditure or without prejudice to the filing of administrative and criminal cases as December 31, 2024.
approved activity budget, while the may be warranted under the circumstances.
total cash advance of ₱5,454,500.00
was not liquidated within the
prescribed period, contrary to the
pertinent provisions of COA Circular
No. 97-002 dated February 10, 1997.
Moreover, the ELA was conducted
outside their territorial jurisdiction,
resulting in the incurrence of a
substantial amount of expense,
contrary to Sections 6.1 and 6.2 of
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