Annex A
Status of Implementation/
Ref. Observation Recommendation
Results of Validation
2017 AAR The establishment and maintenance of the 88. We recommended that the Municipal Unimplemented
AO No.2, Petty Cash Fund (PCF) were not in Accountant see to it that: (a) the grant of
Page 24 accordance with the pertinent sections of the initial cash advance for the PCF is
Manual on the New Government supported with authority by the Local
Accounting System (NGAS) for Local Chief Executive and estimate of
Government Units (LGUs), Volume I and expenses; (b) replenishment of the cash
COA Circular No. 97-002 dated February advance is made only when the
10, 1997, thus, using the Fund for regular disbursements reach at least 75%, or as
and recurring expenses. the need requires, by submitting a
replenishment voucher supported by
PCVs and other documents duly
summarized in a report of
disbursements; and (c) the PCF is not
used for regular expenses, such as
rentals, subscription, utilities and the
like.
2017 AAR The LCPC in the Municipality is not fully 89. The Chairman of the LCPC see to it that Unimplemented
AO No.6, operational, thus, failing to monitor the the Council perform its functions in
Page 32 programs and projects that would have accordance with the DILG MC No. The LCPC in the Municipality
ensured the development of children and 2005-07 dated February 1, 2005. had not submitted the Records
protection of their rights, contrary to DILG or Minutes of Meetings and
MC No. 2005-07 dated February 1, 2005. Accomplishment Report;
hence, the Audit Team could
not review and validate whether
it was fully operational.
