Status of
Ref. Observation Recommendation Implementation/Result
s of Validation
expenditures of
₱2,373,750.00.
AAR The Municipality granted 59. The concerned Unimplemented
2016 ₱20,000.00 each or a total officials and
, AO of ₱1,880,000.00 to its employees refund The Accountant had
no. 3, officials and employees the PBB paid to already demanded a
page Performance Based Bonus them. refund of the PBB.
25 (PBB) without an However, there were still
appropriation ordinance unrefunded balances, and
and the Department of collection was still
Interior and Local ongoing.
Government (DILG)
guidelines on the grant of
FY 2016 PBB for LGUs,
rendering the payments
questionable.
AAR The total Personal Services 60. The municipal Unimplemented
2015 (PS) costs of the officials and
, AO Municipality of Basay employees refund Refund of the balance of
no. 1, exceeded the 55% PS the excess PS the excess PS was still
page limitation provided under amounting to ongoing.
22 Section 325 of Republic ₱1,380,159.73
Act No. 7160, resulting in and,
illegal expenditures of
₱1,380,159.73.
AAR Unserviceable motor 61. The Municipal Unimplemented
2014 vehicles and heavy Engineer, in
, AO equipment amounting to coordination with The conduct of a physical
no. 7, ₱2,188,024.00 still the Municipal count of properties had
page remained on the books of Treasurer, dispose not been completed, and
24 accounts, thereby of the necessary reports were
overstating the assets of the unserviceable not prepared to allow the
Municipality. motor vehicles Municipal Engineer and
and transportation the Municipal Treasurer
equipment in to dispose of
accordance with unserviceable properties.
Section 70 of PD
1445 and Section
125 of the NGAS,
Volume I.
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