Annex A
Status of Implementation/
Ref. Observation Recommendation
Results of Validation
Other Assets account, thereby, overstating Government Accounting and Auditing
the former account and correspondingly Manual, Volume I. Furthermore, for a
understating the latter account by the same fair presentation of accounts in the
amount. financial statements, we require the
municipal accountant to reclassify the
unserviceable properties based on the
IIRUP to Other Assets account.
100. Management require the Office of Unimplemented
the Municipal Treasurer and the
Municipal Accountant to drop the
amounts of the unserviceable property
from their books after disposal, and the
municipal accountant to record the
proceeds of the auction sale, if any.
2010 AAR Purchase Orders (POs)/Job Orders 101. Management submit a copy of the Unimplemented
(JOs)/contracts and its related supporting Purchase Order/Job Orders/Contracts
documents were not submitted to COA and each of all the related supporting Government contracts,
within five (5) working days from issuance documents within five (5) working days purchase orders, and their
contrary to COA Circular No. 2009- 001 from its execution to enable the timely supporting documents had not
dated February 12, 2009, thus precluding review thereof. been submitted to COA within
the timely review thereof. the prescribed period.
2008 AAR Several lots of the Municipality with a total 102. Management require the Municipal Unimplemented
market value of ₱3,209,760.00 were not Assessor, as well as the Municipal
recorded in the books of accounts in Treasurer to the convene the Provincial
