Status of
Ref. Observation Recommendation Implementation/Result
s of Validation
dated June 14, 2012, COA Circular No.
disregarding the controls 2012-001,
established in the grant of 31. and immediately Implemented
cash advances, allowing the disapprove cash
accountable officer to hold advances without Cash advances without
excess funds which may be the necessary the necessary supporting
exposed to loss or supporting documents were not
defalcation. documents. approved.
AAR Cash advances totaling 32. The Municipal Unimplemented
2022 ₱5,338,887.21 remained Mayor order the
, AO unliquidated as at year-end, withholding of This was restated in the
no. 5, even if their purposes had payment of any audit of CY 2024
page been served contrary to money due from accounts as Audit
29, Section 89 of Presidential officials and Observation (AO) No. 8.
Decree (PD) 1445 and employees with
AAR Section 5 of COA Circular unliquidated cash
2021 No. 97-002 dated February advances, 30 days
, AO 10, 1997, thus exposing the after the service of
no. 3, funds to possible loss the demand letters
page and/or misappropriation, where no
26, while resulting further in liquidation has
the non-recognition of been submitted by
and expenses in the period they the accountable
were incurred. officers
AAR concerned,
2017 pursuant to COA
, AO Circular No. 97-
no. 3, 002.
page 33. Management Unimplemented
25 impose sanctions
on the concerned This was restated in the
erring officials audit of CY 2024
and employees, in accounts as Audit
accordance with Observation (AO) No. 8.
PD 1445 and the
revised Penal
Code.
AAR The Municipality was 34. The Municipal Unimplemented
2022 unable to fill up all the Mayor ensure the
, AO mandatory positions full
67
