The municipality received funds from national agencies for projects but could not prove how some money was spent because supporting documents were missing. The issue remains partly unresolved.

Why It Matters

Recommended Actions

• Require the MA to submit to the Audit Team the DVs and SDs for the transactions totaling ₱8,442,871.31 for post -audit
• And

Original Audit Finding Excerpt

"Fund transfers received from NGAs totaling ₱124,609,462.89 were optimally utilized for the implementation of various infrastructure projects, distribution of relief goods, and grant of financial assistance. However, the validity and propriety of disbursements for infrastructure projects and relief goods were not established due to deficiencies such as (a) absence of DVs and SDs for accounts aggregating to ₱8,442,871.31; and (b) deficiencies on SDs and the lack thereof contrary to COA Circular No. 2009-006 dated September 15, 2009, PD No. 1445, COA Circular No. 2012-001 dated June 14, 2012 and the 2016 RIRR of RA No. 9184."

Source Document