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                                                                   Status of
Ref.          Observation             Recommendation         Implementation/Result
                                                                s of Validation
                                          statements against
                                          the        amounts
                                          reported in the
                                          bank statements.
AAR The recently designated 8. The                 Municipal Implemented
2023 Accountable Officer (AO)             Treasurer
, AO did      not      follow     the     henceforth:          The cashbook of the
no. 4, requirement       stated    in                          former AO had already
page Section 6.1 of COA                   Require          the been submitted to the
26     Circular No. 97-002, which         outgoing AO to Municipal Treasurer and
       mandates the use of a new          submit         their Municipal Accountant.
       cashbook upon assumption.          cashbook to the
       As a result, the current AO's      Municipal
       accountability was not             Treasurer       and
       properly segregated and            Municipal
       validated from the previous        Accountant       for
       AO, leading to doubts about        verification and
       the accuracy of the                recording
       recorded            cashbook       purposes;
       balances.                      9. Instruct the newly Implemented
                                          appointed         or
                                          designated AO to A new cash book was
                                          use      a      new issued to the new AO.
                                          cashbook          in
                                          accordance with
                                          COA Circular No.
                                          97-002; and
                                      10. Brief the newly Implemented
                                          appointed         or
                                          designated AOs The newly appointed AO
                                          on the proper had been oriented with
                                          recording         of the proper recording of
                                          transactions and transactions.
                                          other        matters
                                          relating to their
                                          role       as      a
                                          disbursing officer.
AAR Procurement of goods, 11. The BAC use the Implemented
2023 materials,             supplies,     Shopping mode
, AO medicines, and catering              for procurement


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