The municipality spent about ₱47 million on development projects but did not maintain all required paperwork, such as bidding documents and contracts. This makes it unclear whether the spending was done properly and legally.

Why It Matters

Recommended Actions

• Require the Municipal Engineer or Implementing Office to properly plan monitor, and evaluate all developmental projects to achieve optimal utilization of the 20% DF and timely implementation and execution of targeted PPAs
• And (b) MA to submit the requisite documentary requirements on noted disbursements to substantiate their validity and propriety.

Original Audit Finding Excerpt

"results of post audit of sampled disbursement vouchers (DVs) totaling ₱46,965,505.62 revealed inadequacy of supporting documents. This is not in keeping with COA Circular No. 2012-001 dated June 14, 2012, prescribing the Revised Guidelines and Documentary Requirements for common government transactions."

Source Document