Ref.
Audit Observations Audit Recommendations Status of Implementation
difference of ₱1,501,255.09, thereby, 18. We also recommended that the MA conduct Implemented
affecting the fair presentation of the periodic analysis of the Loans Payable-
payable accounts in the financial Domestic account and coordinate with LBP
statements. Moreover, the Notes to and MDFO to reconcile and update records
Financial Statements (FS) did not maintained by the parties. Discrepancies
adequately disclose sufficient and relevant noted should be reconciled, and the
financial information on the details necessary adjustments be effected to ensure
pertaining to the long-term liabilities a fair presentation of the account in the
contrary to Section 127 of the Philippine financial statements.
Public Sector Accounting Standards
(PPSAS) No. 1, thus, users of the report
may be misled by the lack of information
that may affect decision-making.
AAR 13. The ambulance purchased by the 19. We recommended that Management take Implemented
2022 Municipality in CY 2022 for immediate action to comply with the
p. 47 ₱1,390,000.00 was not covered by a requirements stated in DOH AO No. 2018-
Department of Health (DOH)-License to 001 dated January 28, 2018 in order to
Operate as required under DOH obtain the required license for the
Administrative Order (AO) No. 2018-0001 ambulance. This will enable the
dated January 26, 2018. Thus, the Municipality to rectify the existing non-
assurance that the ambulance operates with compliance and ensure that the ambulance
competent personnel and appropriate operates in accordance with the necessary
equipment to respond to medical standards and regulations established by
emergencies, provide quality care, and DOH.
ensure patient safety may not be attained.
AAR 14. The procurement of supplies for the 20. We further recommended that, henceforth, Unimplemented
2022 programs implemented under the Management undertake their procurements The Municipality had still
p. 49 Municipal Agriculture Office amounting to through Competitive Bidding in accordance procured items through Shopping
₱396,301.00 in CY 2022 was done through with Section 10, Rule IV of the Revised in CY 2024.
64
