STATUS OF IMPLEMENTATION OF PRIOR YEARS’ AUDIT
RECOMMENDATIONS
Of the 44 prior years’ recommendations 20 were implemented and 24 were unimplemented
as shown in the results of validations presented below:
Status of
Ref. Observation Recommendation Implementation/Results
of Validation
AAR The City Government 1. The City Unimplemented
2023, of Bayawan was Accountant and the
AO no. unable to complete the Inventory The City Accountant and
1, page necessary one-time Committee shall the Inventory Committee
36 cleansing procedures complete the had already prepared the
under COA Circular reports necessary to necessary reports.
and No. 2020-006, thus, establish the correct However, adjustments
discrepancies between balances of PPE have not been made to
AAR the actual count and the items that should be correct the PPE balances
2022, balances reported in reported in the as the request to
AO no. the financial statements financial derecognize is still on-
2, page at year-end, totaling statements. going verification by the
39 ₱22,642,108.02, which audit team. Thus,
includes movable authority for
properties amounting derecognition has not yet
to ₱20,643,906.29, still been granted. This would
could not be be acted upon in 2025.
ascertained. 2. The City Mayor Implemented
shall file a request
for authority to The City Mayor already
derecognize non- filed a request for
authority to derecognize
existing/missing
non-existing/missing
PPEs to the audit PPEs. It is pending
team and support its review with the audit
request with the team.
certified lists
required in Section
8.3 of COA
Circular No. 2020-
006, to take full
advantage of the
one-time cleansing
privilege afforded
by the Commission
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