STATUS OF IMPLEMENTATION OF PRIOR YEARS’ AUDIT RECOMMENDATIONS
Of the 49 prior years’ recommendations 12 were implemented and 37 were unimplemented as shown in the results of validations
presented below:
Management Status of
Ref. Observation Recommendations
Comments/Actions Implementation
2023 AAR, The Municipality has not kept 1. We recommended that Subsidiary ledgers had been Implemented
AO No. 1, a subsidiary ledger for the the Municipal maintained and reconciliation
page 29; land account, which had a Accountant maintain a of records had been done.
2007 AAR reported balance of subsidiary ledger and
₱2,965,303.54 at the end of reconcile their record
the year. As a result, the with the Municipal
balance could not be Treasurer to record an
reconciled with the records of accurate account balance
the Municipal Treasurer, and in the financial statement.
the validity and accuracy of
the account balance as of 2. We also recommended The value of the five Implemented
year-end could not be that the Municipal properties had been
determined. Treasurer and Assessor determined by the Municipal
determine the value of the Assessor and had been
five properties and recorded in the books.
maintain a complete
record and
documentation of the real
properties owned by the
Municipality.
2023 AAR, Four parcels of land valued at 3. We recommended and the No applications had been Unimplemented
AO No. 2, ₱2,146,400.00 are not Municipal Treasurer filed yet due to the current
page 31 covered with Transfer agreed to prioritize the workload of the assigned
Certificates of Title (TCT) in filing of applications for personnel.
favor of the Municipality of the titling of all real
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