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                                                                             Management                 Status of
  Ref.            Observation                  Recommendations
                                                                           Comments/Actions          Implementation
           manipulation and loss of           on the Handbook on
           funds.                             Cash Examination.

                                           51. Effect regular quarterly Regular reconciliation had    Implemented
                                               reconciliation between been done.
                                               the cashbooks to be
                                               maintained       by    the
                                               collecting officers and
                                               the subsidiary ledgers
                                               kept by the Accounting
                                               Unit.
2007 AAR   Honoraria in the total amount   52. Required the officials No refund had been made.       Unimplemented
           of ₱54,000.00 were paid to          and other personnel
           the Board of Canvassers and         concerned to refund
           other LGU personnel that            immediately and in full
           assisted during the May 14,         the difference between
           2007 elections contrary to          the honorarium they
           Section10 of the Omnibus            received from the local
           Election Code of the                government unit and the
           Philippines (Batas Pambansa         reasonable cost of meals
           Blg. 881) thus, resulting to        and         transportation
           the illegal use of funds.           allowance to which they
                                               are     entitled    under
                                               COMELEC Resolution
                                               dated March 27, 2007.

                                        Xxx
2007 AAR   The absence of subsidiary    Xxx
           records for the land account
           recorded in the books at 53. the Municipal Assessor’s Titling ongoing.                    Unimplemented

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