The municipality paid ₱15.15 million from its disaster fund without keeping all required proof, such as signed quotes and receipts. This means the payments may not be fully justified.

Why It Matters

Recommended Actions

• Continuously ensure the implementation of all PPAs and maximize the utilization of available funds to mitigate and alleviate the adverse effects of the COVID-19 pandemic and calamities
• And (b) require the MA to (i) recognize in the books the correct amount of transfer to the unexpended balances of DRRMF as Trust Liabilities – DRRMF account
• And (ii) submit the requisite documentary requirements to reliably support the claims thereof.

Original Audit Finding Excerpt

"disbursements totaling ₱15,146,216.00 had inadequate documentation contrary to COA Circular No. 2012-001 dated June 14, 2012, thereby affecting the reliability and propriety of transactions."

Source Document