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Status of
Ref. Observation Recommendations Implementation / Results
of Validation
34) The City Planning and Implemented
Development Coordinator The CPDC
implement measures and directed the Project
establish coordination Monitoring
mechanisms to ensure that Committee to closely
projects are closely monitored so monitor all projects
that any delays may be promptly and assigned one of
corrected and other courses of its Engineer solely
action/remedies may be availed for the purpose of
of; and monitoring all
projects. It is also
submitting geotagged
reports of status of
project
implementation.
35) Management explain why no Implemented
performance security was Management
required to be put up by the submitted documents
contractor, why liquidated as to the performance
damages were not imposed, and security. Moving
why a variation order was forward, the City
prepared even before the Accountant was
commencement of actual directed that all
construction. documents must be
attached to all
claims.
2022 12) Discrepancies totaling Management require:
AAR, ₱73,070,062.71 and
AO ₱101,641,443.44 were noted 36) The Inventory Committee and Unimplemented
No. 1, between the book balances and the the CGSO to prioritize the This is reiterated in
page physical count of movable PPE and reconciliation of the RPCPPE the audit of CY 2024
37 Inventories, respectively, as of with the accounting records after accounts as AO No.
December 31, 2022, due to the conducting the physical count, 2.
inability to account for movable and pinpoint persons responsible
properties in the hands of AOs, delay for the missing properties who
in the recording of asset disposals should be made to pay the value
and inventories consumed based on thereof as shown in the
the SSMI, and lack of priority to accounting records;
reconcile the two records, thus,
substantially casting doubt on the 37) The CGSO to coordinate with Unimplemented
existence and accuracy of the CAO to fully account for the CY This is reiterated in
balances of movable PPE and 2018-2022 PPE purchases, the audit of CY 2024
Inventories presented in the financial complete with data on the accounts as AO No.
statements. property tag, Acknowledgment 2.
Receipt of Equipment (ARE),
AO, and office/location of the
equipment, otherwise, those that
cannot be accounted for shall be
a personal liability of the person
accountable for the said property;
and
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