Management Status of
Ref. Observation Recommendations
Comments/Actions Implementation
affect the fairness of the Taken should also be implementation of the
presentation of the submitted to facilitate our recommendations despite
Municipality’s financial validation of the being indicated as
statements as well as its responses. implemented. Gradual
operational efficiency that submission of supporting
may render the entire documents was only done
Municipality ineligible for during validation, causing
the FY 2021 Performance- delay in the process.
Based Bonus (PBB).
2021 AAR, The Municipality failed to We recommended and
AO No. 7, remit GSIS, Pag-IBIG and Management agreed to:
page 39 PhilHealth contributions
accumulated for two to less 25. direct the Treasurer and Coordination with the Unimplemented
than ten years amounting to the Accountant to agencies had been started but
₱640,724.89, ₱109,796.80 coordinate with GSIS, final balances had not been
and ₱342,544.33, Pag-IBIG and PhilHealth provided yet.
respectively, contrary to the to determine the
provisions of the outstanding premium
Implementing Rules and contributions of each
Regulations of R.A No. 8291, employee in their
R.A. No. 9679, and R.A. No. records;
7875 as amended by R.A. No.
9241 and R.A. No. 10606, 26. ensure that mandatory Current-year balances of Unimplemented
which may result in the contributions are remitted mandatory contributions had
imposition of interests and in accordance with the been remitted accordingly.
penalties and may deprive the provisions of R.A No. However, unreconciled
employees of the benefits due 8291, R.A. No. 9679, and balances from prior years still
them. R.A. No. 7875 as remain.
amended by R.A. No.
9241 and R.A. No. 10606
56
