Page 57 of 74

                                                                               Appendix D


              STATUS OF IMPLEMENTATION OF PRIOR YEARS’ AUDIT
                            RECOMMENDATIONS


Of the 45 prior years’ recommendations, 7 were implemented and 38 were not implemented
as shown in the results of the validations presented below:

                                                                              Status of
    Ref             Observations                Recommendations
                                                                           Implementation
 2023 AAR    The Local Government Unit       Management observe the
 AO No. 1    (LGU) was not able to take      guidelines and procedures
  page 34    advantage of the one-time       provided in COA Circular
             cleansing of Property, Plant,   No.     2020-006      dated
             and Equipment (PPE) due to      January 31, 2020, for the
             various         deficiencies    one-time cleansing of PPE
             inconsistent with COA           account balances to have
             Circular No. 2020-006.          reliable PPE balances that
             Thus, the fairness of the       are verifiable as to
             presentation of the PPE         existence, condition, and
             accounts      cannot      be    accountability as follows:
             reasonably ascertained.
                                              1. Strictly follow the Unimplemented
                                                 guidelines          and No action taken by
                                                 procedures in the management.
                                                 conduct      of     the
                                                 physical count of PPE,
                                                 recognition of PPE
                                                 items found at the
                                                 station,            and
                                                 disposition of non-
                                                 existing or missing
                                                 PPE items, and require
                                                 the Accountant and
                                                 Property Officer to
                                                 reconcile their records
                                                 based on the results of
                                                 the actual physical
                                                 inventory and effect
                                                 necessary
                                                 adjustments;
                                                                          Unimplemented
                                             2. Adopt the uniform No action taken by
                                                 numbering system for management.
                                                 property numbers of
                                                 PPE and require the
                                                 Property    Unit     to
                                                 update the property