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                                                                                      Management                  Status of
  Ref.              Observation                   Recommendations
                                                                                    Comments/Actions           Implementation
            thus,      delaying     the          henceforth,         conduct
            achievement of desirable             periodic reconciliation,
            socio-economic development           together       with      the
            and environmental outcomes.          Municipal Assessor, of
                                                 the total collectibles from
                                                 the Basic and Special
                                                 Education Tax with the
                                                 balances of the RPT
                                                 Receivables and SET
                                                 Receivables accounts to
                                                 avoid accumulation of
                                                 unreconciled differences;
2021 AAR,   The payroll covering the         22. We recommended that            None      of   the   lacking   Unimplemented
AO No. 4,   payment      of    COVID-19          Management submit to           documents       had     been
 page 49    Hazard Pay to personnel of           the Auditor the following      submitted since some of the
            the Municipality in the total        documents                 to   documents in the stock room
            amount of ₱1,907,250.00              substantiate the grant of      are voluminous and recovery
            was      not     substantially       Hazard Pay:                    of the pertinent documents
            supported with complete                                             requires ample time.
            documentary requirements,            a. Inter-Agency    Task
            contrary to Section 4(6) of             Force       for   the
            Presidential Decree (P.D.)              Management         of
            No. 1445, precluding the                Emerging Infectious
            Auditor from ascertaining               Diseases Resolution
            the propriety and regularity            of      the     Risk
            of the grant during the period          Certification in the
            of the implementation of the            workplace;
            Modified            Enhanced         b. Authority from the
            Community          Quarantine           head of agency/office
            (ECQ).                                  to render service

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