Annex A
Status of Implementation/
Ref. Observation Recommendation
Results of Validation
had already received other assistance from 65. Henceforth, comply with applicable Unimplemented
the national government. guidelines on the implementation of the
ESP of the DSWD.
2020 ML Management did not submit the Agency 66. The Local Chief Executive direct all Unimplemented
Par. No.151, Action Plan and Status of Implementation department heads concerned to submit
Page 48 (AAPSI) within 60 days from the date of their respective AAPSI on the CY 2019
receipt of the 2019 Annual Audit Report AAR, and assign personnel to
(AAR) contrary to Section 99 of the General consolidate the same for submission to
Provisions of Republic Act (R.A.) No. the Auditor.
11260 dated April 15, 2019, the General 67. Management strictly comply with the Unimplemented
Appropriations Act (GAA) of Fiscal Year submission of the AAPSI within 60 days
(FY) 2019, precluding the Auditor from upon receipt of the AARs for the The AAPSI had been submitted
monitoring and validating the actions taken succeeding years. late and not completely filled
to implement audit recommendations, out.
hence, the risk that deficiencies may
continue to exist and, thus, affect the
fairness of the presentation of the
Municipality’s financial statements as well
as its operational efficiency.
2019 AAR Wages of job order (JO) and contract of 68. The Municipal Accountant prepare the Unimplemented
AO No.5, service personnel amounting to necessary adjusting entries to properly
Page 33 ₱974,379.45 were erroneously debited to present the payment of wages of JO and The Municipal Accountant had
Other Structures (1-07-04- 990) and Other contract of service personnel in the not submitted the JEV to
Land Improvement (1-07-02-990) accounts financial statements in accordance with support the adjustment made on
contrary to Section 5.2 of COA Circular No. COA Circular No. 2015-009 dated the erroneous entry.
