Management Status of
Ref. Observation Recommendations
Comments/Actions Implementation
₱9,800.00 was acknowledged the provincial treasurer of answer had been given.
by a printed receipt of the the Liga Ng Mga Payment continue to not be
organization instead of an Barangay of Negros acknowledged with
official receipt of the Oriental, to acknowledge government accountable
Republic of the Philippines as its payment with form No. 51.
required under Sections 42 government accountable
and 44, Chapter 7, Title I (13) form No. 51 in order that
Book V of the Administrative the funds may be subject
Code of 1987 and Section to government
505(b) of R.A No, 7160, thus accounting and auditing
eliminating accounting rules and regulations.
thereof as government funds
and the audit thereof by the Xxx
Commission on Audit.
2016 AAR, Because Programs of Work 49. We recommended that in The Municipal Engineer Unimplemented
AO No. 9, (POWs) are not required the preparation of the found it impractical to
page 41 during the budgeting process 20% Development Fund prepare the Programs of
but only when the projects are Budget, a Program of Work in the budgeting
to be implemented, delayed Work be required before a process due to price
preparation of these POWs project can be included escalations. The Municipality
resulted in the low therein in order that the had other backlog projects
implementation rate of implementation thereof that they prioritized.
projects under the 20% will not be delayed.
Development Fund where
only six of the sixteen (16)
projects identified for
implementation in CY 2016
were implemented, thereby
depriving the constituents of
the socio-economic benefits
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