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                                                                                    Management                Status of
  Ref.              Observation                  Recommendations
                                                                                  Comments/Actions         Implementation
            8.2 and 8.3 of COA Circular         all the documentary
            No.      2016-005        dated      requirements            as
            December 19, 2016, hence,           enumerated          under
            receivables, as presented in        Section 8.3 of COA
            the financial statements, were      Circular No. 2016-005 to
            overstated.                         address the overstatement
                                                of receivable accounts in
                                                the financial statements
                                                due to the remote
                                                possibility    of    their
                                                settlement.

                                             14. We further recommended       Time       and    workload   Unimplemented
                                                 that    the     Municipal    constraints prevented the
                                                 Accountant reconcile the     implementation    of   the
                                                 ₱900,044.00 balance in       recommendation.
                                                 the Due from Other
                                                 Funds account in the
                                                 General Fund with the
                                                 Due to Other Funds
                                                 account in the Trust Fund.
2022 AAR,   Unused balances of funds         15. We      reiterated     our   Time       and    workload   Unimplemented
AO No. 6,   transferred      to      the         recommendation that the      constraints prevented the
 page 40;   Municipality        totaling         Municipal Accountant, in     implementation    of   the
2019 AAR,   ₱6,268,580.10 which have             coordination with the        recommendation.
AO No. 2,   been outstanding for more            Municipal       Treasurer,
 page 30    than        two       years,         reconcile and evaluate the
            ₱1,764,492.06 of which have          unused     balances     to
            remained outstanding for             determine their proper
            over 10 years, were not              sources so that the latter


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