Status of
Ref. Observation Recommendation Implementation/Results
of Validation
Section 67 of the collector of funds which are not related to
Government for purposes other his role as a cashier in
Accounting and than his role as a Bayawan City.
Auditing Manual cashier in the City
(GAAM), Volume I, Government.
therefore deviating 11. The Cashier refrain Implemented
from sound internal from keeping any
control practices and other collections in The vault only contains
putting government the vault, except for government funds and
funds at risk of the funds intended collections.
unauthorized transfer. for the government.
AAR The recently 12. The City Treasurer, Implemented
2023, designated henceforth:
AO no. Accountable Officers The concerned AO
7, page (AO) did not follow the Require the already submitted their
47 requirement stated in outgoing AO to cash book to the City
Section 6.1 of COA submit their Treasurer and City
Circular No. 97-002, cashbook to the Accountant.
which mandates the City Treasurer and
use of a new cashbook City Accountant for
upon assumption. As a verification and
result, the current AO's recording purposes.
accountability was not 13. Instruct the newly Implemented
properly segregated appointed or
and validated from the designated AO to Newly appointed or
previous AO, leading use a new cashbook designated AOs now use
to difficulty in the in accordance with a new cashbook.
determination of COA Circular No.
accuracy of the 97-002.
recorded cashbook 14. Brief the newly Implemented
balances. appointed or
designated AOs on The City Treasurer made
the proper sure that newly appointed
recording of or designated AOs are
transactions and trained and oriented, not
other matters only in the proper
relating to their role handling of cash and
as a disbursing accountabilities, but also
officer. in the recording of
transactions and other
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