Management Status of
Ref. Observation Recommendations
Comments/Actions Implementation
in order to fully establish
the validity of claims
against government
funds.
Xxx
2021 AAR, The Acting Disbursing
25. We recommended that A new DO was designated Implemented
AO No. 7, Officer (DO) was allowed to the Municipal Mayor and the incumbent DO no
page 57 draw multiple cash advances appoint or designate longer handled cash.
in one day for the payment of additional DO to avoid
salaries and wages, honoraria the granting of multiple
and other similar payments cash advances to the
because the Municipality has incumbent DO.
only one DO, contrary to
Section 4.1.2 of COA
Circular No. 97-002 dated
February 10, 1997, resulting
in the overlapping of cash
advances, unnecessarily
exposing government funds
to risk of loss through
misapplication.
2020 AAR, The Perpetual Inventory Xxx
AO No. 2, Method was not adopted in
page 47 accounting of supplies and 26. Finally, we The creation of the GSO had Unimplemented
materials in CY 2020 recommended that the not been prioritized because
totaling ₱34,753,367.02, Office of the Municipal it is not a mandatory
contrary to Volume 1 of the Mayor propose the position.
New Government creation of the GSO to
Accounting System (NGAS) the Sangguniang Bayan
82
