Management Status of
Ref. Observation Recommendations
Comments/Actions Implementation
project that is not in
accordance with the
corresponding approved
plans and program of
work.
2014 AAR, The grant of CY 2014 49. We recommended that Accountable personnel who Unimplemented
AO No. 6, Productivity Enhancement Management require all are still connected with the
page 21 Incentive of ₱12,000.00 each employees concerned to agency have already fully
to the municipal officials and refund the overpayment paid. However, balance still
employees exceeded the of Productivity exists. Some of these
amount of ₱5,000.00 allowed Enhancement Incentive balances pertain to previous
under Executive Order No. for CY 2014 and to employees now deceased
80 dated July 20, 2012 as henceforth observe while others are no longer
implemented by Budget strictly the applicable connected with the
Circular No. 2013-3 dated regulations on the grant Municipality.
November 21, 2013 resulting of any fringe benefits.
to an overpayment of
₱595,000.00.
2012 AAR, No cashbooks were We recommended that
AO No. 4, maintained by the various Management:
page 22 Collecting Officers of the
Municipal Treasurer’s Office 50. Immediately require all Cashbooks had been Implemented
contrary to the Handbook on collecting officers maintained.
Cash Examination, thus including all field
accountabilities of collectors to maintain
accountable officers could and update the entries in
not be immediately and the cashbooks where all
readily determined as of any their transactions will be
given time while providing recorded pursuant to the
opportunities for possible above-cited provisions
95
