Appendix D
Status of
Ref Observations Recommendations
Implementation
statements for the period transactions and
January to June 2019, preparation of
contrary to Sections 70 and financial statements.
73 of the Manual on NGAS
for LGUs, Volume I,
thereby reducing the
relevance and usefulness of
the financial information
needed by Management for
decision-making and the
conduct of timely audit by
the COA.
2018 AAR, The lack of regular 35. The City Mayor Unimplemented
AO No. 2, monitoring and supervision designate one or two Repayment of
page 28 on the payment of granted personnel to focus on loans were not
loans has resulted in the the monitoring and intensified.
accumulation of unpaid collection of the
loans receivable from loans, to issue demand This is restated in
cooperatives, small letters within a the audit of CY
business operators and reasonable time after 2024 accounts
individuals who availed of due dates when no under paragraph
livelihood development payment has been 19.
loans from the City received, and to refer
Government thus exposing to the City Legal
government funds Officer those who
amounting to refuse to pay for the
₱21,851,337.15 to the risk purpose of instituting
of loss due to the City’s legal action pursuant
failure to collect repayment to the terms of the
thereof. loan agreement.
2017 AAR, Two PPAs under the 36. The Local Poverty Unimplemented
AO No. 18, Bottom-Up Budgeting Reduction Action No status of
page 61 (BUB) Program with Team (LPRAT), implementation
appropriations totaling through the BUB was submitted by
2016 AAR, ₱1,700,000.00 have yet to Focal Person, management.
AO No. 5, be implemented despite the intensify efforts to
page 33 availability of cash for their fast-track the
immediate implementation implementation of the
while one project BUB program for the
amounting to LGU to achieve its
₱4,360,000.00 remained target of reducing
unfinished owing to poverty and likewise
