Annex A
Status of Implementation/
Ref. Observation Recommendation
Results of Validation
and Section 4.1 of COA Circular No. 2010- statements to prevent discrepancies;
01 dated March 2, 2010, thus preventing and
users from utilizing the financial b) Submit copies of the approved
information for decision-making in a timely Journal Entry Vouchers to record the
manner. closing entries for CY 2023.
16. The Disbursing Officer submit the RDs Unimplemented
within the prescribed period to avoid
delays in preparing the FS and
submitting it to the Audit Team.
The Municipal Accountant did not maintain 17. The Municipal Accountant prepare the Unimplemented
2023 AAR
AO No. 8, Subsidiary Ledgers (SLs) for applicable applicable SLs and submit them to the
Page 43 accounts, contrary to Sections 4 and 70, COA Auditor pursuant to Sections 4 and
Volume 1, of the Manual on the New 70, Volume I, of the NGAS Manual for
Government Accounting System (NGAS), LGUs.
for Local Government Units (LGUs), 18. The Municipal Accountant explain to Unimplemented
precluding us to validate the details of the the COA Auditor why the audit finding
transactions that appeared in the GLs and FS has not been acted upon since CY 2018. The required documents had
for CY 2023. not been submitted as of date.
Expenses for fuel used for administrative 19. Management stop charging
2023 AAR
AO No. 9, purposes amounting to ₱100,000.00 were administrative expenditures to the 20% Unimplemented
Page 44 charged to the 20% Development Fund (DF) DF pursuant to Section 3.2.5 of the
despite being expressly prohibited under DBM, DOF, and DILG JMC No. 1 dated
Section 3.2.5 of the Department of Budget November 4, 2020.
and Management (DBM), Department of
Finance (DOF), and Department of the
