Management Status of
Ref. Observation Recommendations
Comments/Actions Implementation
more than six months to 31 and send written notices
months from date of issue to the respective payees
have not been cancelled of the cancellation
contrary to Section 59 of the thereof.
NGAS Manual for LGUs,
Vol. I and Section 97 of P.D. 8. We further recommended Adjusting entries were made Implemented
No. 1445, thus adversely that the Municipal via JEV No. ADJ-2024-002
affecting the accuracy of the Treasurer monitor the dated July 31, 2024.
Cash in Bank account age of unclaimed checks Additionally, the age of
balances. and send written notices unclaimed checks had been
to the payees at least one monitored.
month before the checks
become stale and
coordinate with the
Municipal Accountant
for the necessary
adjustments in the books
of account.
2023 AAR, The disbursing officer was We recommended and the
AO No. 7, granted cash advances even Municipal Mayor agreed to:
page 55; if the previous cash advance
2021 AAR, was not fully liquidated 9. instruct the disbursing The disbursing officer made Unimplemented
AO No. 6, resulting in an accumulation officer to immediately partial liquidation of her cash
page 55 of 53 unliquidated cash liquidate her cash advances.
advances amounting to advances,
₱749,286.27 for CY 2023,
which is contrary to COA 10. reconcile her record with Records had been reconciled. Implemented
Circular No. 97-002 dated the accounting records,
February 10, 1997, thereby
exposing government funds 11. and direct the Municipal Granting and settlement of Implemented
74
