Ref.
Audit Observations Audit Recommendations Status of Implementation
beneficiaries of the backyard cattle
fattening project in CY 2020 and prior
years when the Municipality started to
appropriate funds for the said project from
its own Internal Revenue Allotment.
27. We furthermore recommended that, Implemented
henceforth, payments of seed capital
assistance to the members of the Cattle
Fattener’s Associations should be taken up
in the books as a receivable through
account “Other Receivables” (1-03-06-990)
pursuant to COA Circular No. 2015-009
dated December 1, 2015.
AAR 20. Purchases of various welfare goods, 28. We recommended that Management install Unimplemented
2021 drugs and medicines, and other supplies internal control mechanisms by using the The procedures related to the
p.38 and materials amounting to ₱6,461,055.80 RIS to request and issue supplies and reporting of requisitions and the
out of the General Fund (GF) Proper and materials carried in stock and to consolidate issuance of supplies and
Local Disaster and Risk Reduction and the same in the SSMI, which shall be materials were found to be
Management Fund (LDRRMF) were submitted to the Municipal Accountant for incorrect.
directly recorded to the related expense recording to the appropriate expense
accounts upon payment contrary to Section accounts for the supplies consumed.
IV of COA Circular No. 2014-002 dated
April 15, 2014 and Section 114 of the New
Government Accounting System (NGAS)
Manual for Local Government Units
(LGUs), Volume I, thus, eliminating the
required accounting of the receipt and
utilization established through the use of
Requisitions and Issue Slips (RIS) and
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