Ref. Status of
Audit Observations Audit Recommendations
Implementation
76. Management requires the officials and personnel involved in the Unimplemented: The
distribution of welfare goods to submit their explanation/justification former PSWDO, who had
for the abovementioned discrepancies noted in the RDSs. direct supervision over the
distribution of welfare
goods, did not submit an
explanation or justification
for the discrepancies noted
in the RDS.
2021 Utilization of unexpended Local 77. Management require the LDRRM Officer to update and revise the Unimplemented: The
AAR, Disaster Risk Reduction and LDRRMFIP annually, to include activities to be funded from the LDRRMFIP for CY 2024
AO No. Management Fund (LDRRMF) of unexpended QRF and DRRMF-MOOE of the previous years which does not include the
11, page previous years in the Special Trust were transferred to the Special Trust Fund, to submit the same to the activities to be funded
62 Fund (STF) amounting to PDRRMC for approval, which in turn should be submitted by the latter from the unexpended QRF
P7,876,666.01 for programs, projects, to the Local Development Council (LDC) for deliberation and and DRRMF-MOOE from
and activities (PPAs) was neither inclusion in the revised AIP, for approval by the Sangguniang previous years.
incorporated in the Local Disaster Risk Panlalawigan, otherwise, the subject expenditures would be suspended
Reduction Management Fund in audit.
Investment Plan (LDRRMFIP) nor
found in the approved Annual 78. Henceforth, the PDRRMC and PDRRMO review and update the Unimplemented:
Investment Plan (AIP) contrary to LDRRMFIP annually, to include priority projects and activities to be Moreover, some projects
COA Circular No. 2012-002 dated charged to prior years’ unexpended DRRMF to facilitate timely for which funds remained
September 12, 2012, and NDRRMC- implementation and to maximize the utilization of the fund. unutilized have not been
DBM-DILG JMC 2013-01 dated included in the
March 25, 2013. Hence, programs, LDRRMFIP.
projects, and activities (PPAs) using
the LDRRMF of previous years may
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