Ref.
Audit Observations Audit Recommendations Status of Implementation
December 2022 to November 2023 its PHWs.
without adhering to the conditions set forth
under R.A. No. 7305, and likewise, 4. We further recommended that Management Implemented
without fulfilling the documentary secure the documentary requirements for the
requirements listed in COA Circular No. payment of hazard pay to the PHWs as
2012-001 dated June 14, 2012, thus listed under COA Circular No. 2012-001
rendering the propriety and validity of the dated June 14, 2012.
payments questionable.
AAR 4. The Disbursing Officer (DO) was allowed 5. We reiterated our recommendation that the Implemented
2023 to draw multiple cash advances in one day Municipal Mayor appoint or designate an
p.37 for the payment of social pension, financial additional DO to avoid granting multiple
assistance, lot registration, allowances, cash advances to the incumbent DO.
AAR gratuity pay, honoraria, and other similar
2019 payments, going against Section 4.1.2 of 6. We also recommended that no additional Unimplemented
p.44 COA Circular No. 97-002 dated February cash advances be granted to the DO unless Records showed that the DO still
10, 1997, resulting in the overlapping of the previous cash advance is settled or had been allowed to draw
cash advances, unnecessarily exposing properly accounted for. multiple cash advances in one
government funds to risk of loss through day.
misapplication.
AAR 5. Inconsistent with Section 5.1 of Treasury 7. We reiterated our recommendation that Implemented
2023 Circular No. 02-2019 dated April 25, 2019, Management ensure that cash advances
p.39 the fidelity bond of an Accountable Officer granted to the DO Designate do not exceed
(AO) was insufficient to cover his the maximum cash accountabilities covered
accountabilities, thus, there is the risk that by his fidelity bond, otherwise, effect the
unrelieved losses of cash through increase of his fidelity bond commensurate
defalcations, robbery, and fire may not be with his accountabilities, in accordance with
recovered. the Bureau of Treasury Circular No. 02-
2019 dated April 25, 2019, to protect the
interests of the Municipal government.
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