Management Status of
Ref. Observation Recommendations
Comments/Actions Implementation
8. Furthermore, we Assignment of collection Unimplemented
recommended that the duties to job order and/or
Revenue Collection casual employees was
Clerks assume their minimized but was not
duties and responsibilities stopped.
as collectors of the LGU
and stop the practice of
allowing job orders or
casual employees to
collect on their behalf.
2023 AAR, Payment of honoraria to 9. We recommended and The lacking documents were Implemented
AO No. 6, members of the BAC, its Management agreed to submitted.
page 38 TWG, and the Secretariat for submit the lacking
their participation in documents and,
government procurement
activities amounting to 10. Henceforth, ensure that The Municipal Accountant Implemented
₱1,096,099.76 were made the supporting documents ensured that complete
despite incomplete are complete in supporting documents were
documentation, contrary to accordance with Section attached to the disbursement
Section 5.7.1 of COA 5.7.1 of COA Circular vouchers.
Circular No. 2012-001 dated No. 2012-001 dated June
June 14, 2012, thus casting 14, 2012.
doubt on the regularity of the
transaction.
2022 AAR, The accuracy and reliability 11. We recommended that The accounting and reporting Unimplemented
AO No. 2, of the Road Networks Management enjoin the guidelines on the local roads
page 31 account totaling concerned department asset management system
₱92,914,235.74 could not be heads to strictly comply was not complied with.
ascertained due to: (a) non- with the accounting and
conduct of inventory of local reporting guidelines on
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