Appendix D
Status of
Ref Observations Recommendations
Implementation
DBM Joint Circular No. 2-
97 dated June 25, 1997, 16. Monetization of leave
thereby resulting in credits be done only Implemented
irregular expenditures. once a year pursuant to
CSC and DBM Joint
Circular No. 2-97.
2023 AAR The fidelity bond of the four 17. Management revisit Implemented
AO No. 9 Accountable Officers the computation of the
page 52 (AOs) is insufficient to AOs' accountabilities
cover their accountabilities, and increase their
thus unnecessarily exposing fidelity bond in
the government to the risk accordance with
of inadequate Treasury Circular No.
indemnification from the 1-2022 dated May 30,
Fidelity Fund in cases of 2022.
defalcation, shortages, and
unrelieved losses in the
accounts of the AOs.
2023 AAR The Agency Action Plan 18. Management Unimplemented
AO No. 10 and Status of formulate an action Management
page 54 Implementation (AAPSI) plan to implement the submitted its
was not submitted by audit AAPSI on May 27,
Management pursuant to recommendations and 2025, however, the
Section 99 of the General submit immediately report submitted
Provisions of RA No. the duly accomplished was not complete.
11936, otherwise known as AAPSI form to the
the General Appropriations Audit Team, copy This is restated in
Act for Fiscal Year (FY) furnished to the DBM, the audit of CY
2023, thus, the extent of the House Committee 2024 accounts
compliance and actions on Appropriations, and under paragraph
taken by the Management to the Senate Committee 87.
implement the prior years’ on Finance, as
audit recommendations mandated by Section
were not duly monitored. 99 of RA No. 11936.
2022 ML, Official receipts (ORs), 19. The City Accountant Implemented
Par. No. 7, disbursement vouchers submit immediately
page 2 (DVs), payrolls, liquidation the DVs, payrolls,
documents, monthly trial ORs, and other
2021AAR, balances (TBs), quarterly liquidation documents
AO No. 5 financial statements (FS) of the General Fund
page 37 [for the 1st, 2nd, 3rd and 4th from July to
quarters], and year-end FS December, quarterly
