Management Status of
Ref. Observation Recommendations
Comments/Actions Implementation
of the account in the conduct an annual completed.
financial statements. physical count of all
LRN and report the
results thereof in the
RPCLRN to be
submitted to the Auditor
and Accounting unit not
later than January 31 of
each year. The RPCLRN
shall be reconciled with
the accounting records,
and the necessary
adjusting entries are
prepared before the
statement date.
2022 AAR, Cash advances totaling 19. We reiterated our Ongoing reconciliations and Unimplemented
AO No. 5, ₱8,328,898.22 remained recommendation that the salary deductions had been
page 56; unliquidated as of December Municipal Accountant made to concerned personnel
2019 AAR, 31, 2022, contrary to COA demand the immediate still connected with the
AO No. 1, Circular No. 97-002 dated liquidation of all agency. No demand had been
page 38; February 10, 1997, thus, outstanding cash made to those who are no
2018 AAR, expenses were not properly advances by issuing final longer connected with the
AO No. 1, recognized on periods these demand letters directed agency.
page 40; were incurred, affecting the to the accountable
2016 AAR, fair presentation of the officers concerned,
AO No. 2, financial statements at year- otherwise, if no
page 35; end. Moreover, no request liquidation is made,
2015 AAR, for write-off of dormant cash impose the sanction of
AO No. 2, advances was made contrary withholding the salaries
page 30; to COA Circular No. 2016- of those who still fail to
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