Status of
Ref. Observation Recommendation Implementation/Result
s of Validation
assured of the
services,
protection, and
other assistance
that may be
provided.
AAR Unpaid obligations in the 54. The Municipal Implemented
2017 General Fund amounting to Accountant, in
, AO ₱623,282.92 had been accordance with Review of the
no. 4, outstanding for more than Section 98 of outstanding payables had
page two or three years already, P.D.1445: been made.
26 contrary to Section 98 of
Presidential Decree (P.D.) a) conduct a
and No. 1445 and Section 4 of periodic review of
Sthe Manual on the New all outstanding
AAR Government Accounting payables; and.
2012 System (NGAS) for Local 55. b) validate Unimplemented
, AO Government Units (LGUs), available
no. 4, Volume I. documents and The Municipal
page revert those which Accountant cannot
22 had remained validate and revert these
outstanding for payables due to the
more than two absence of supporting
years for which no documents.
administrative or
judicial claim had
been filed.
AAR The operation of market, 56. Management Unimplemented
2017 slaughterhouse and prepare a 5-Year
, AO waterworks system as local Business Plan and This was not a priority
no. 8, economic enterprises request the program or activity
page (LEEs) is not consistent Sangguniang during the audited year.
30 with the Manual on the Bayan to pass an
Setting Up and Operation ordinance
of LEE (LEE Manual) as recognizing the
prescribed in Local Budget continued
Circular No. 111 dated June operations of the
10, 2016, thus might affect existing LEEs in
the efficient and effective accordance with
provision of basic services the LEE Manual
74
