Non-compliance with NDRRMF Accounting and Reporting Guidelines
Department of Public Works and Highways · 2024
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What Happened?
Category: Financial ManagementIssue: Non-complianceThe Department did not follow the rules for reporting how it received and used disaster funds. It did not file the required reports, did not publish them on its website, and did not include the information in its financial statements.
Why It Matters
Recommended Actions
No recommendations are available for this finding yet.
Original Audit Finding Excerpt
"36.13 The Department, however, had not complied with the foregoing provisions of COA Circular No. 2014-002, as the following were observed: a. The required Monthly Report and Annual Report on the Receipt and Utilization of the DRRMF was not prepared and submitted to the OCD. b. The said Monthly and Annual Reports were not posted in the Department website. c. The Department’s Notes to the Financial Statements did not include disclosures regarding DRRMF."