Status of
Ref. Observation Recommendations Implementation / Results
of Validation
2019 29) Cash advances for Confidential 72) The City make a written follow Implemented
AAR, and Intelligence Funds of the former up with COA-ICFAU for the Written request was
AO and incumbent City Mayors from credit advice on the liquidation made, attaching
No.2, CYs 2011 to 2019 totaling reports (LRs) already submitted copies of submitted
page ₱25,269,141.00 and ₱9,573,917.40, and to validate submission of the LRs stamped received
31 respectively, remained unliquidated LRs for the cash advances by the COA-ICFAU
and had been outstanding for almost granted from CYs 2011-2013. with a follow up for
five years to nine years contrary to the credit notice for
Section 6.2.2 of COA-DBM-DILG- the LRs already
GCG-DND Joint Circular No. 2015- submitted.
01 and COA Circular No. 2003-003, .
thereby adversely affecting the 73) Should there be confirmation of Unimplemented
reliability of the recorded the non-submission of the LRs Requested validation
receivables as well as creating the for the latter, we recommended of the LRs submitted
impression that the funds may have that the City demand from the but no actual
been put to unauthorized use which former City Mayor the confirmation was
may eventually lead to loss of immediate settlement/liquidation submitted.
government funds. thereof.
(Note: Cash advances for 74) Henceforth, comply strictly with Implemented
Confidential and Intelligence Funds the documentary and other Cash advances for
as of December 31, 2021, increased requirements for Confidential Confidential and
to ₱11,898,817.40 for Ms. Goñi and Intelligence Funds expenses Intelligence Funds
while that of Ms. Villanueva prescribed in the Joint Circular are duly supported
remained the same at and likewise with the Omnibus with the requisite
₱25,269,141.00.) Election Code for similar documents.
occurrences in the future in order
to avert any offense punishable
under the Code.
2019 30) Dormant liabilities under the 75) The important details which are Implemented
AAR, Accounts Payable, Due to Officers lacking be adequately presented JEV No. 100-24-10-
AO and Employees, Guaranty/Security to aid users of financial 0557 was prepared
No.3, Deposits Payable, and Other statements in decision-making by the Accountant for
page Payables accounts totaling and to exhaust all means to the reversion of the
33 ₱17,312,855.02 as of December 31, determine the cause for the amount of
2019, were not reverted to the existing negative balances so that ₱7,639,021.00,
unappropriated surplus despite any errors could be corrected and representing dormant
having been outstanding for more overpayments recovered. liabilities which have
than two years and which may no been outstanding for
longer represent valid claims, 2 years and over 10
contrary to Section 98 of P.D. No. years without valid
1445, thus, adversely affecting the claims under GF and
fairness of the liabilities in the SEF as of 6/30/2024,
financial statements and precluding upon the SP’s
any beneficial use of said funds. approval of her letter
dated 10/28/2024
thru SP Ordinance
No. 94, s. 2024.
2018 31) Expenses for the routinary 76) The City Accountant prepare a Implemented
AAR, declogging of canals totaling journal entry to adjust the asset The City Accountant
AO ₱7,013,863.23 were capitalized as and expense accounts for the prepared a journal
No.3, these were charged to the 20 per cent actual declogging expenses entry adjusting the
Development Fund, hence incurred. asset and expense
77
