Annex A
Status of Implementation/
Ref. Observation Recommendation
Results of Validation
2016 AAR Cash advances for the payment of salaries, 90. The Municipal Treasurer require the Unimplemented
AO No.2, wages, and allowances amounting to Disbursing Officer to submit the lacking
Page 24 ₱4,095,163.20 were not supported with documents and henceforth, strictly The lacking supporting
complete documents contrary to Section 1.1 comply with the documentary documents for the subject
of COA Circular No. 2012-001 dated June requirements enumerated under Section transactions had not been
14, 2012, thus, the validity of the claims 1.1 of COA Circular No. 2012-01 dated submitted to the Auditor.
could not be ascertained. June 14, 2012.
2015 AAR Taxes withheld amounting to ₱236,384.51 91. The Municipal Treasurer remit the Unimplemented
AO No. 6, in the Special Education Fund and the Trust amount of withholding taxes to the BIR
Page 28 Fund were not remitted to the Bureau of in accordance with the rules and
Internal Revenue (BIR) within the regulations to avoid penalties and
reglementary period in violation of Revenue interest that might be imposed on late
Regulation No. 6-2001 resulting in possible remittances.
incurrence of interest/penalty for late
payment and depriving the government of
the much-needed funds for national growth
and development.
2014 AAR Productivity Enhancement Incentive (PEI) 92. The Local Chief Executive, together Unimplemented
AO No.3, granted to officials and employees of the with the Sanggunian Bayan, require a
Page 20 municipality of Amlan amounting to refund of the excess payment and Management had not provided
₱1,200,000.00 exceeded the ₱5,000.00 discontinue the granting of PEI in excess proof of payment.
allowable amount per personnel, resulting in of the allowable maximum rate of
a total excess of P900,000.00, violating ₱5,000.00 per personnel, as provided for
DBM Budget Circular No. 2014-3 dated in Section 1.a of E.O. No. 80 dated July
December 2, 2014, which implements E.O. 20, 2012, to avoid overpayment.
