Appendix D
Status of
Ref Observations Recommendations
Implementation
2017 AAR, have not been submitted FS for all quarters,
AO No. 15, within the prescribed monthly TBs from
page 54 timelines, contrary to the January to December,
provisions of Section 347 of and year-end FS for
2016 AAR, RA No. 7160, Section 70 of CY 2022.
AO No. 9, NGAS Manual for LGUs,
page 41 Item 4 of COA Circular No. 20. Henceforth, ensure the Unimplemented
2010-01, and Paragraph 7 of submission of accounts The City
COA Circular No. 2009- and FS within the Accountant was
006, thus, the regularity, prescribed periods not able to submit
validity, completeness, and pursuant to Section 347 the Financial
accuracy of recorded of RA No. 7160, Statements within
transactions could not be Section 70 of NGAS the prescribed
immediately established, Manual for LGUs, period.
preventing the Audit Team Item 4 of COA
from conducting the Circular No. 2010-01, This is restated in
mandatory audit thereof and and Paragraph 7 of the audit of CY
consequently informing COA Circular No. 2024 accounts
Management of the defects 2009-006. under paragraph 6.
and/or deficiencies that may
be noted in audit.
2022 ML, Cash advances totaling 21. The City Mayor Unimplemented
Par. No. 18, ₱12.285 million remained instruct the City No action taken by
page 4 unliquidated as of Accountant to Management.
September 30, 2022, of demand the
2019 AAR, which ₱8.069 million or immediate liquidation
AO No. 1, 65.68 per cent had been of all outstanding CAs
page 28 outstanding for 1 year to by issuing final
over 10 years, contrary to demand letters direct
2015 AAR, COA Circular No. 97-002 to the AOs concerned,
AO No. 4, dated February 10, 1997, otherwise, if no
page 30 thus, expenses were not liquidation is made,
properly recognized on impose the sanction of
2013 periods these were incurred, withholding the
AAR affecting the fair salaries of those who
presentation of the FSs. still fail to settle their
accounts after due
Balance as of December notice.
31, 2023 (GF):
Advances for Operating
Expenses
₱512,112.50
