Ref. Audit Observations Audit Recommendations Status of Implementation
ascertained. municipal government. the individual did not continue.
82. The Mayor request the Sangguniang Unimplemented
Bayan for appropriations to cover the Although the Municipality was capable of
cost of titling of all real properties. providing the necessary funds for titling all
real properties, it lacked dedicated
personnel to carry out the work.
AAR 52. A difference of ₱2,091,168.02 83. We recommended that the Unimplemented
2013 between the bank and book balances Accountant and Treasurer exert all Management had yet to adjust the
of Cash in Bank, which has been in efforts to locate the missing unidentified reconciling items amounting
existence prior to CY 2005, remained disbursement vouchers amounting to to ₱1,973,457.26, which existed before CY
AAR unreconciled as of December 31, ₱117,360.76 and the unidentified 2000 due to unavailability of documents
2012 2015, thus adversely affecting the fair reconciling items/disbursements of and lack of personnel. The amount of
presentation of the Cash account in the ₱1,973,457.26 in order that these can ₱117,360.76 had already been paid by the
AAR financial statements. be taken up in the books accordingly. former Municipal Treasurer, Mr. Delfino.
2011
AAR 53. Contributions from GSIS members It was recommended that:
2012 amounting to ₱472,178.86 were
unremitted as of December 31, 2013, 84. The accountant should locate and Unimplemented
contrary to Sections 6(b) and 7 of RA trace/identify the remitting members Management had already started remitting
No. 8291 thus, Account Due to GSIS from the supporting documents; the amounts but there were still
remained doubtful and unreliable. reconcile and remit the same as soon unidentified accounts.
as possible.
85. Management should give priority to Unimplemented
this deficiency with the end in view of The GSIS has a partial computation of
eliminating the same from the account unpaid premiums and loan deficiencies,
balances to ensure reliable financial but still had yet to be fully verified.
reports.
90
