Management Status of
Ref. Observation Recommendations
Comments/Actions Implementation
outlined under COA Circular show project
No. 2007-1 dated October 5, accomplishment for
2007. Releases of funds were validation.
recorded in the books as
expense instead of 46. We further recommended None. Unimplemented
receivables subject to that henceforth, the LGU
liquidation, resulting to the comply with the
understatement of assets and procedures in the
overstatement of expenses availment, release and
and the absence of evidences utilization of funds to
of project accomplishment. NGOs/POs as outlined
under COA Circular No.
2007-01 dated October
25, 2007 to monitor
project accomplishment.
47. We further recommended No entry had been set up. Unimplemented
that the accountant be
required to set up
receivables from
KALAHI-CIDSS.
2014 AAR, Management did not 48. Required the Project No submission by the Unimplemented
AO No. 5, implement the project Repair Engineer and the Municipal Engineer.
page 20 and Rehabilitation of Farm to Municipal Engineer to
Market Road, in accordance submit the Revised
with the approved program Program of Work and As-
of work, resulting to non- built plans and drawings
completion of the project and of the project and a
misappropriation of funds written justification for
amounting to ₱298,205.00. the implementation of the
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