Ref.
Audit Observations Audit Recommendations Status of Implementation
was effected despite incomplete 111. The BAC allow only eligible prospective Unimplemented
documentation contrary to Section 138 (f) bidders to participate in the public bidding Future procurements still have to
of the Government Accounting and Aiding for the procurement of goods and services. be continuously validated.
Manual, Volume I. Thus, casting doubt on
the regularity of the transaction. 112. In the post qualification, the BAC/TWG Unimplemented
should verify, validate, and ascertain the Future procurements still have to
genuineness, validity and accuracy of the be continuously validated.
legal, technical and financial documents
submitted by the bidder with the LCB
before awarding the same.
113. Personnel preparing the purchase orders Unimplemented
should strictly indicate the basic data on the Some POs still lacked basic
PO pursuant to Section B.1 of COA information in CY 2024.
Circular 96-010 dated August 15, 1996.
114. The agency should submit the lacking Unimplemented
documents pursuant to Section 138 (f) of Lacking documents had yet to be
the Government Accounting and Auditing submitted
Manual, Volume 1.
AAR 68. The Municipality has been very 115. We recommended submission of the Unimplemented
2010 delayed in the submission of the monthly monthly trial balances and financial Reports had not been submitted
trial balances and financial statements with statements within the reglementary period within the reglementary period
the related supporting schedules in in accordance with Section 70 of the because the source documents,
violation of Section 70 of the Manual on Manual on NGAS for LGUs, otherwise, we such as Disbursement Vouchers
NGAS for LGUs, thus, precluding users of shall be constrained to withhold the salary and Reports of Collections and
these reports from making informed of concerned officials and implement other Deposits, were forwarded to the
judgments and from validating the fairness sanctions and penalties as provided for Municipal Accounting Office
of presentation of the financial statements. under our laws. later than the prescribed period.
The Municipality is moving
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