Ref.
Audit Observations Audit Recommendations Status of Implementation
73. The Municipal Accountant maintains Unimplemented
subsidiary ledgers for accounts RPT The LGU is currently moving
Receivable and SET Receivable in toward digitalization, which will
accordance with Section 10 of the NGAS ease the reconciliation of the total
Manual for LGUs, Volume II. collectibles from the Basic and
Special Education Tax with the
balances of the Receivables. The
Subsidiary Ledgers will also be
maintained for each barangay.
AAR 46. Disbursement vouchers (DVs) 74. We recommended that Management Implemented
2018 covering the payment for the purchase of determine if the services rendered by the
p. 36 lots and payrolls covering payment of laborers under the job order status are
services relative to the implementation of necessary in the operations of the
various projects totaling ₱1,894,000.00 Municipality, otherwise, Management
charged against the appropriations of the should immediately terminate their
Local Disaster Risk Reduction and services. If the services are necessary and
Management Fund (LDRRMF) and 20% essential, we recommended that the
Development Fund (DF), respectively, Municipal Accountant review and make
were not duly supported by complete sure that payrolls covering payment of
documentary requirements contrary to services were properly supported with
Section 4(6) of Presidential Decree (PD) complete documentary requirements as
No. 1445 and pertinent provisions of COA required under COA Circular No. 2012-001
Circular No. 2012-001 dated June 14, dated June 14, 2012.
2012, hence, the propriety, validity, and
legality of the transactions could not be 75. We also recommended that Management Implemented
ascertained. immediately submit to the Office of the
Auditor the pertinent work contract/job
order and duly verified/accepted
accomplishment report of each laborer who
worked in the implementation of various
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