Ref.
Audit Observations Audit Recommendations Status of Implementation
AAR Section 124 of the NGAS Manual, Volume related property and accounting records and Inventory Plan, which shall serve
2013 I, thus the existence as well as the for the municipal treasurer’s office to as the basis for the one-time
AAR reliability of the account balances in the maintain property cards in accordance with cleansing of PPE. The
2012 financial statements as of December 31, existing regulations. reconciliation shall be done once
2014 which amounted to ₱25,672,580.96 the one-time PPE cleansing is
AAR or 31.77% of the total asset accounts could completed.
2010 not be ascertained.
101. The Accountant to reclassify the fully Unimplemented
depreciated and unserviceable assets from The Municipal Accountant had
(As of December 31, 2024, movable the Property Plant and Equipment to Other yet to record the necessary
property, plant and equipment amounted to Asset account and to look into the accounting entries since the one-
₱61,338,650.87 or 12.10% of the total PPE disbursement vouchers and other time cleansing had not yet been
and 2.64% of the total assets.) documents pertaining to the unbooked completed.
assets and record the same in the book of
accounts.
102. The Municipal Treasurer to locate the Unimplemented
missing hand held radio issued to the The items still needed to be
former barangay captain of Barangay located.
Calangag and the Iwata Time Recorder
amounting to ₱24,642.50 and ₱14,950.00,
respectively. Also, locate the engine
previously installed in the LGU owned
patrol boat and get back the 70CC, Econo,
power Honda kept in a private residence
and henceforth, refrain from storing
government properties in a private
residence/place.
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