√√

C. STATUS OF PRIOR YEAR AUDIT RECOMMENDATION (DRRM)

Status of Implementation Reason for Partial/Not
Agency Findings and Recommendation Implemented
Fully Partial Not
Implemented Implemented
Mun of Tudela Seventy percent (70%) of Local Disaster The management has
Risk Reduction and Management Fund substantially utilized the
(LDRRMF) of the Municipality were not Municipal DRRM Funds.
optimally utilized, leaving an unexpended
balance of P3,291,791.06 or 94.54% for CY
2018 appropriations, thus depriving the √
public of programs/projects/activities that
would mitigate and reduce the impact of
calamities and adversities that may befall.

We recommended that management maximize

the utilization of the 70% of the 5% of the
LDRRM fund to strengthen preparations for
disaster risk reduction and management in
compliance with NDRRMC-DBM-DILG Joint
Circular (JMC) No. 2012-1 dated March 25,
2013.

Mun. of Sinacaban Regulations on the preparation, submission

and posting of the Monthly Report on
Sources and Utilization of Disaster Risk
Reduction Management Fund (DRRMF) for
the CY 2018 were not complied with by the
Municipality which is inconsistent with COA
Circular No. 2012-002 dated September 12, √
2012, thereby Municipality’s constituents
 were not duly informed about DRRM
programs/projects/activities and deviates the
furtherance of the Full Disclosure Policy.

We recommended that management:

Instruct the LDRRM Officer and Municipal

Accountant to submit to COA on a monthly
basis Report on the Utilization of LDRRMF
using the prescribed format laid in COA
Circular No. 2012-002; and

Enjoin the Municipal Accountant to post

and update the Reports on the Sources and
Utilizations of LDRRMF to the
Municipality’s conspicuous places in
furtherance of the Full Disclosure Policy as
required under DILG Memorandum
Circular (MC) No. 2012-141.

Consolidated by: Noted:

MARILYN M. EGBUS SETH RENE C. CABRERA

State Auditor II State Auditor II
Audit Team Member Audit Team Leader