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                                                                          Management                 Status of
  Ref.             Observation             Recommendations
                                                                        Comments/Actions          Implementation
                                               during the period of
                                               the ECQ stating the
                                               prescribed    official
                                               working hours as
                                               well       as      the
                                               entitlement of the
                                               COVID-19 Hazard
                                               Pay; and
                                           c. The            lacking
                                               documents noted in
                                               Annex 17.
2021 AAR,   Expenses were paid through 23. We recommended that Cash advances were no               Implemented
AO No. 5,   reimbursement         which    Management instruct the longer drawn for regular and
 page 50    included    payments     for   Municipal Treasurer to recurring expenses.
            regular    and     recurring   avoid using the cash
            expenses, and disbursements    advance      for     petty
            which were not supported       operating expenses to
            with               complete    pay for regular and
            documentation contrary to      recurring expenses.
            COA Circular No. 97-002
            dated February 10, 1997, 24. We also recommended        Complete     documentary       Implemented
            thereby    rendering     the that Management instruct   requirements  had   been
            validity of the charges      the           Municipal    attached to disbursement
            doubtful.                    Accountant          and    vouchers regarding cash
                                         Municipal Treasurer to     advances.
                                         comply      with     the
                                         provisions COA Circular
                                         No. 2012-001 as to the
                                         documentary
                                         requirements necessary

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