Management Status of
Ref. Observation Recommendations
Comments/Actions Implementation
roads and non-preparation of the local roads asset
the Report on the Physical management system and
Count of Local Road earnestly perform their
Network (RPCLRN); (b) respective duties and
non-maintenance of the Local responsibilities as set
Road Network Ledger Card forth under COA Circular
(LRNLC) and Local Road No. 2015-008 dated
Network Property Card October 23, 2015.
(LRNPC); and (c) non-
disclosure of the total road 12. We further recommended Physical count of all LRN Unimplemented
networks in the Notes to the that the Inventory was not done yet.
Financial Statements, Committee conduct an
contrary to COA Circular No. annual physical count of
2015-008 dated November all LRN and report the
23, 2015, thereby affecting results thereof in the
the fair presentation of the RPCLRN to be submitted
account in the financial to the Auditor and
statements. Accounting unit not later
than January 31 of each
year. The RPCLRN shall
be reconciled with the
accounting records, and
the necessary adjusting
entries prepared before
the statement date.
2022 AAR, Receivables totaling 13. We recommended that Management had not Unimplemented
AO No. 5, ₱3,356,104.25 that remained Management file a submitted a request for write-
page 37 inactive for 10 years or more request for authority to off as of December 31, 2024.
were not written off as at write-off dormant
year-end, contrary to Items receivables together with
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