Management Status of
Ref. Observation Recommendations
Comments/Actions Implementation
set under DBM Budget members of the BAC, its basic monthly salary.
Circular No. 2004-5A dated TWG, and Secretariat are
October 7, 2005, resulting in within the allowable
a total overpayment of limit of 25 per cent of the
₱79,147.00. basic monthly salary.
2022 AAR, The accuracy and reliability 17. We recommended that The Municipal Accountant Unimplemented
AO No. 3, of the Road Networks Management enjoin the recognized depreciation for
page 49 account totalingconcerned department some of the items for Road
₱137,187,857.22 could not heads to strictly comply Networks account. The total
be ascertained due to: (a) with the accounting and road networks and other
failure to conduct an reporting guidelines on details had also been
inventory of local roads and the local roads asset disclosed in the Notes to the
non-preparation of themanagement system and Financial Statements.
Report on the Physical Count earnestly perform their
of Local Road Network respective duties and The Local Road Inventory
(RPCLRN); (b) non- responsibilities set forth and Road Map and Local
maintenance of the Local under COA Circular No. Road Network Property Card
Road Network Ledger Card 2015-008 dated October had not been maintained by
(LRNLC) and Local Road 23, 2015. the Municipal Treasurer.
Network Property Card
(LRNPC); (c) non-provision The Municipal Engineer had
of depreciation for Local provided the complete
Road Network account and description and cost
(d) non-disclosure of the segregation of road
total road networks in the components of current year
Notes to the Financial road projects.
Statements, contrary to COA
Circular No. 2015-008 dated 18. We further recommended The RPCLRN had not been Unimplemented
November 23, 2015, thereby that the Inventory submitted and the ledger
affecting the fair presentation Committee should cards had not been
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