Management Status of
Ref. Observation Recommendations
Comments/Actions Implementation
documentary requirements
prescribed under COA
Circular No. 2012-001 dated
June 14, 2012, thus the
validity and propriety of the
payments could not be
determined.
2017 AAR, Penalties for late payment of 42. We recommended that Ongoing payment. Unimplemented
AO No. 5, motor vehicle registration the Municipal Mayor
page 41; were charged to municipal determine the person
2016 AAR, funds contrary to Sections responsible for the
AO No. 9, 305(a) and 336 of Republic renewal of registration of
page 47; Act (R.A.) 7160, resulting to motor vehicles and
2015 AAR, illegal expenditures require him/her to refund
AO No. 8, amounting to ₱30,927.50. immediately the
page 39; corresponding penalties
2014 AAR, erroneously charged to
AO No. 8, government funds.
page 25
Xxx
2016 AAR, Cash advances for operating 43. We recommended that No settlement had been Unimplemented
AO No. 1, expenses and payroll totaling Management made.
page 33 ₱4,888,612.91, of which immediately demand
₱2,552,591.65 is the settlement of these
accountability of a former unliquidated cash
Disbursing Officer, remained advances and initiate
unliquidated as of December measures to recover the
31, 2016 contrary to Sections same otherwise the
5.7 and 5.8 of COA Circular sanctions provided under
No. 97-002 dated February existing COA rules and
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