Page 84 of 104

Management Status of
Ref. Observation Recommendations
Comments/Actions Implementation
2013 AAR, 005 dated December 19, settle their accounts after
AO No. 4, 2016. due notice.
page 24;
2012 AAR, 20. We further recommended No request for write-off had Unimplemented
AO No. 5, that Management file the been submitted as of
page 24; request for authority to December 31, 2024.
2011 AAR, write-off dormant
AO No. 8, receivables together with
page 16; all the documentary
2009 AAR requirements as
enumerated under
Section 8.3 of COA
Circular No. 2016-005 to
address the
overstatement of
receivable accounts in
the financial statements
due to the remote
possibility of their
settlement.
2021 AAR, Due to inadequate planning X x x
AO No. 3, and monitoring, the
page 47; Municipality only fully 21. The Municipal Some projects still lacked the Unimplemented
2019 AAR, implemented one of 20 Accountant and dates they were started and
AO No. 6, projects programmed under Municipal Treasurer completed.
page 48 the 20% Development Fund, reconcile the difference
contrary to Section 5 of between the RPT and
DILG-DBM Joint SET Receivables account
Memorandum Circular No. balances totaling
2011-1 dated April 13, 2011, ₱68,459,106.09 and