STATUS OF IMPLEMENTATION OF PRIOR YEARS’ AUDIT RECOMMENDATIONS
Of the 117 prior years’ recommendations, 34 were implemented and 83 were unimplemented, as shown in the results of validations
presented below:
Ref.
Audit Observations Audit Recommendations Status of Implementation
AAR 1. The Municipality did not take advantage of 1. We recommended that Management Unimplemented
2023 the one-time cleansing of Property, Plant, prioritize the implementation of the one- The Municipality had yet to draft
p.33 and Equipment (PPE) due to non- time cleansing of PPE accounts by strictly the Physical Inventory Plan,
compliance with the guidelines and following the guidelines and procedures which will serve as the basis for
procedures of COA Circular No. 2020-006 provided in COA Circular No. 2020-006 conducting the one-time PPE
dated January 31, 2020, thus adversely dated January 31, 2020, to have reliable PPE cleansing.
affecting the fairness of the presentation of balances that are verifiable as to existence,
the PPE accounts with a net book value of condition, and accountability.
₱1,158,210,327.45 as of December 31,
2023, and may deprive Management of
reliable and useful information in decision-
making and accountability for these assets.
AAR 2. The Municipality did not close its checking 2. We recommended that Management close Implemented
2023 account with the Landbank of the their checking account with LBP and return
p.34 Philippines (LBP), which had a balance of the remaining balance of the Trust Fund to
₱603,546.14 as of December 31, 2023, the DILG to avoid incurring future
even though it had already become dormancy fees on the dormant bank account.
dormant and had served its purpose, thus
affecting the efficiency of utilizing such
funds for its operations.
AAR 3. The Municipality continued to grant 3. We recommended that Management strictly Implemented
2023 hazard pay to its 10 Public Health Workers observe the provisions of R.A. No. 7305 and
p.35 (PHWs) amounting to ₱487,144.10 from its revised IRR for the grant of hazard pay to
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