STATUS OF IMPLEMENTATION OF PRIOR YEARS’ AUDIT RECOMMENDATIONS
Of the 99 prior years’ recommendations, 25 were implemented and 74 were unimplemented, as shown in the results of validations
presented below:
Ref. Audit Observations Audit Recommendations Status of Implementation
AAR 1. The Municipality did not take 1. We recommended that Management Unimplemented
2023 advantage of the one-time cleansing of prioritize the implementation of the
p.30 Property, Plant, and Equipment (PPE) one-time cleansing of PPE accounts by The Municipality had yet to conduct a
due to non-compliance with the strictly following the guidelines and physical inventory count.
guidelines and procedures of COA procedures provided in COA Circular
Circular No. 2020-006 dated January No. 2020-006 dated January 31, 2020,
31, 2020, thus adversely affecting the to have reliable PPE balances that are
fairness of the presentation of the PPE verifiable as to existence, condition,
accounts with a net book value of and accountability.
₱450,657,062.98 as of December 31,
2023, and may deprive Management
of reliable and useful information in
decision-making and accountability
for these assets.
AAR 2. Due to the absence of a specific 2. We recommended that the ME, Unimplemented
2023 project description in the appropriation MPDC, and MBO properly coordinate Management had yet to submit the relevant
p.32 ordinance, lack of proper coordination, in preparing the project plans and documents for validation.
and miscommunication between the program of works of projects before
MBO, MPDC, and ME, two the approval of the Annual Investment
infrastructure projects with Plan and the Annual Budget.
appropriations amounting to
₱700,000.00 and ₱869,820.78 were
implemented under various Program
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