Ref.
Audit Observations Audit Recommendations Status of Implementation
incomplete documentary requirements as 63. Further, we recommended that Municipal Implemented
enumerated under Section 4(6) of Treasurer submit a certification that there
Presidential Decree (PD) No. 1445 and were no arrearages in Real Property Taxes
Section 13.1 of COA Circular No. 2012- on the acquired property as of the date of
001 dated June 14, 2012, hence, the purchase.
propriety and regularity of such payment
could not be established. 64. We also recommended that, henceforth, the Implemented
Municipal Accountant ensure the
completeness of the supporting documents
for every transaction of the Municipality
before payment is made in compliance with
Section 4(6) of PD No. 1445.
AAR 42. The Municipality paid registration 65. We recommended that the Municipal Unimplemented
2019 and term membership fees/dues to the Vice Treasurer require the issuance of ORs (AF The VMLP still had not used the
p.45 Mayors’ League of the Philippines No. 51) from the VMLP, Inc. and PCL, Inc. AF No. 51.
(VMLP), Inc. and Philippine Councilors - Negros Oriental Federation for the
League (PCL), Inc.-Negros Oriental payments made for membership dues/fees
Federation totaling ₱116,100.00 but were in CY 2019.
issued only customized printed receipts
instead of official receipts (Accountable 66. We further recommended that the Unimplemented
Form No. 51) as required under Section Municipality withhold future payments Payments had not been withheld.
42, Chapter 7, Title I (B), Book V of the until the leagues comply with this
Administrative Code of 1987, hence, the requirement.
propriety and accuracy of the transactions
made could not be ascertained.
AAR 43. The Annual GAD Plan and Budget 67. We recommended that Management submit Unimplemented
2019 (GPB) FY 2019 was not submitted to the the GAD Plan and Budget to the PPDO and The Municipality still had not
p.48 Provincial Planning Development Office DILG Provincial Office within the submitted its GPB within the
(PPDO) and DILG Provincial Office prescribed period in accordance with prescribed period. In fact, the
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