The municipality did not fully spend its disaster fund, recorded unpaid expenses as if they were paid, and failed to keep proper documentation for about ₱15 million in disaster-related disbursements, making the financial reports unreliable.

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

Original Audit Finding Excerpt

"91 PART III - STATUS OF IMPLEMENTATION OF PRIOR YEAR’S AUDIT RECOMMENDATIONS There were 13 observations contained in the CY 20 22 Annual Audit Report for which 43 recommendations were offered. As of report date, 31 recommendations were implemented and 12 were not implemented as detailed below: Audit Observation/ Recommendation Ref. Management Action/s Status of Implementation/ Reasons for Non- Implementation 1. The Cash in Local Treasury (CLT) account reported balance of ₱ 17,262,316.40 was understated by ₱24,627.98 compared to the validated balance per cashbook of the MT, owing to non -recording in the books of returned cash advance by an accountable officer (AO) as at year-end. We recommended and the Local Chief Executive (LCE) agreed to require the MT and MA to (a) regularly reconcile their respective records for the early detection and correction of errors; and (b) based on the verified OR reflecting the corre ct amount of the refund,"

Source Document