Ref.
Audit Observations Audit Recommendations Status of Implementation
AAR 65. Failure to comply with the rules and We recommended that Management:
2013 regulations on the grant, utilization and
liquidation of cash advances prescribed in 103. Immediately send demand letters to the Implemented
COA Circular No. 97-002 resulted to concerned accountable officer/other agency
unliquidated cash advances amounting to officials/employees.
AAR ₱970,903.35 as of June 30, 2013, of which
2012 22.34% is unsettled ranging for more than 104. If the employees concerned still fail to Unimplemented
one year to ten years and above. The settle their cash advances after due notice, The Municipal Treasurer had not
related receivable and expense accounts in instruct the municipal treasurer to withhold been able to impose the
the financial statements are therefore not the payment of their salaries. withholding of salaries because
fairly presented while government funds the accountable officer with an
left in the possession of the accountable unliquidated cash advance was
persons is exposed to the risk of loss or no longer in service and was
unauthorized use. transferred for more than 10
years already.
105. Henceforth, require in particular the Implemented
Municipal Accountant and other concerned
officials/employees to strictly observe the
provisions of COA Circular No. 97-002 in
the grant, utilization and liquidation of cash
advances.
AAR 66. Various properties amounting to We recommended that Management:
2012 ₱25,686,423.74 funded out of trust funds
remained recorded in said funds despite 106. Conduct a Physical Inventory of all Unimplemented
completion of the various projects contrary involved properties to determine the Management had still been in the
to Section 104, Volume I of the NGAS, existence and physical condition of these process of drafting the Physical
hence, misstating the financial position of assets. Inventory Plan, which shall serve
the Agency. as the basis for the one-time
cleansing of PPE.
98
