Ref.
Audit Observations Audit Recommendations Status of Implementation
107. Settle the Due to NGAS account by Unimplemented
submitting Liquidation Reports to the The transfer of the booking from
grantors so that the latter’s books are also the Trust Fund to the General
adjusted accordingly, before effecting the Fund had yet to be effected due
transfer to the General Fund. to the non-completion of the one-
time cleansing of PPE.
108. Based on the physical inventory, require Unimplemented
that properties, plant and equipment under The transfer of the booking from
the trust fund be immediately transferred to the Trust Fund to the General
the specific account of general fund for Fund had yet to be effected due
proper presentation of the financial to the non-completion of the one-
statements pursuant to Section 104 of time cleansing of PPE.
NGAS.
109. Require the LGU to maintain and regularly Unimplemented
update a properly accomplished Property, The Municipality had already
Plant and Equipment Ledger Cards maintained the PPE Ledger
(PPELC) for easy verification and reference Cards but due to the lack of
both by the auditee and auditor. physical inventory count, there
may be some PPEs with no
ledger cards.
AAR 67. An ineligible bidder was qualified We recommended that:
2012 and awarded the contract by the Bids and
Awards Committee (BAC) to participate in 110. Members of the Bids and Awards Unimplemented
the public bidding for the procurement of Committee/ Technical Working Group Future procurements still have to
construction materials amounting to should conduct thorough evaluation and be continuously validated.
₱499,796.00 contrary to Sections 23 and review eligibility requirements for the
34.3 of the Implementing Rules and Procurement of Goods and Infrastructure
Regulations of RA No. 9184 and payment Project.
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