STATUS OF IMPLEMENTATION OF PRIOR YEARS’ AUDIT
RECOMMENDATIONS
Of the 65 prior years’ recommendations, 26 were implemented and 39 were
unimplemented, as shown in the results of validations presented below:
Status of
Ref. Observation Recommendation Implementation/Result
s of Validation
AAR Due to the different 1. The Municipal Unimplemented
2023 schedules of the Inventory Accountant and
, AO Committee members and the Inventory The reports were still
no. 1, their individual workloads, Committee incomplete. Members of
page the Municipal Government complete the the inventory committee
22 of Basay was unable to reports necessary had other priority work.
complete the necessary to establish the
AAR one-time-cleansing correct balances of This was restated in the
2022 procedures under COA PPE items that audit of CY 2024
, AO Circular No. 2020-006, should be reported accounts as Audit
no. 6, thus, the reported balance in the financial Observation (AO) No. 2.
page of the PPE account at year- statements.
32 end, totaling 2. Management Unimplemented
₱415,125,954.07, which temporarily
AAR includes movable relieve the Members of the
2021 properties amounting to Inventory Inventory Committee
, AO ₱75,512,853.26, still could Committee from were still not relieved due
no. 1, not be ascertained. their regular duties to other work
page during the one- assignments.
21 time cleansing per
Sec. 5.3 of COA This was restated in the
and Circular 2020- audit of CY 2024
006. accounts as Audit
AAR Observation (AO) No. 2.
2018 3. The Municipal Conduct of procedures
Mayor file a and reports were still
request for incomplete, thus, no
authority to request had been made.
derecognize non-
existing/missing This was restated in the
PPEs to the audit audit of CY 2024
team, and support accounts as Audit
its request with the Observation (AO) No. 2.
certified lists
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