Management Status of
Ref. Observation Recommendations
Comments/Actions Implementation
under the Philippine of IPSAS No. 17 – constraints and ongoing one-
Application Guidance (PAG) Property, Plant and time cleansing of PPEs.
6 of International Public Equipment.
Sector Accounting Standard
(IPSAS) 17 – Property, Plant 18. We also recommended Separate subsidiary records Unimplemented
and Equipment, resulting in and the Municipal still had not been maintained.
the overstatement of the PPE Accountant agreed that
accounts. Furthermore, subsidiary ledgers be
subsidiary ledgers were not maintained for all PPE
maintained for all PPE accounts to ensure the
accounts contrary to Section accuracy and reliability
10 of the New Government of their recorded book
Accounting System (NGAS) value.
Manual for Local
Government Units (LGUs),
thus rendering the said
accounts unreliable.
2021 AAR, The payroll covering the 19. We recommended that The Inter-Agency Task Force Unimplemented
AO No. 2, payment of COVID-19 Management submit to for the Management of
page 30 Hazard Pay to personnel of the Auditor the following Emerging Infectious Diseases
the Municipality in the total documents to substantiate Resolution of the Risk
amount of ₱1,221,225.00 was the grant of Hazard Pay: Certification in the workplace
not substantially supported and the Authority from the
with complete documentary a. Approved DTRs; head of agency/office to
requirements, contrary to b. Inter-Agency Task render service during the
Section 4(6) of Presidential Force for the ECQ stating the prescribed
Decree (P.D.) No. 1445, Management of official working hours and
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