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                                                                     Status of
Ref.           Observation             Recommendation          Implementation/Result
                                                                  s of Validation
       and COA Circular No.             Municipal
       2016-004 dated September         Accountant and
       30, 2016, thus precluding        minimize errors in
       the LGU’s local officials        accounting;
       and constituents from being 28. require          the    Implemented
       informed of the state of the     Municipal
       municipality’s finances.         Accountant        to   The           Municipal
                                        submit a complete      Accountant was able to
                                        set of FS and TB,      submit the complete set
                                        with      pertinent    of FS and TB within the
                                        schedules       and    reglementary period.
                                        reports      which
                                        must      reconcile
                                        with the amounts
                                        reported on the
                                        FS; and
                                    29. require         the    Implemented
                                        Municipal
                                        Accountant        to   Appropriate supporting
                                        support the FS         documents          were
                                        submission with        submitted along with the
                                        the     appropriate    FS.
                                        working files on
                                        the adjustments
                                        and entries made,
                                        which affected the
                                        changes in the
                                        amounts reported.
AAR Cash advances for salaries 30. The           Municipal     Implemented
2022 and wages and current              Treasurer,
, AO operating expenses totaling        henceforth, ensure     Cash advances were
no. 3, ₱54,063,673.23 were not          that    all    cash    supported with relevant
page supported         by       the     advances         are   documentary
26     appropriate and complete         supported by the       requirements.
       documents contrary to            complete
       Section 4(6) of Presidential     documentary
       Decree (PD) No. 1445 and         requirements
       Section 1.1 of COA               pursuant to PD
       Circular No. 2012-001            No. 1445 and



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