Ref. Audit Observations Audit Recommendations Status of Implementation
such funds for their operations. budgeting and accounting rules and
regulations.
AAR 5. The Disbursing Officers (DOs) were 8. We recommended that the Municipal Implemented
2023 allowed to draw multiple cash Mayor appoint or designate additional
p.40 advances in one day for the payment DO to avoid granting multiple cash
of social pension, financial assistance, advances to the incumbent DOs.
AAR
allowances, gratuity pay, honoraria,
2019
p.35 and other similar payments going 9. We also recommended that no further
against Section 4.1.2 of COA Circular cash advances be granted to the DOs Implemented
No. 97-002 dated February 10, 1997, until their previous advances are
resulting in the overlapping of cash settled or properly accounted for.
advances, unnecessarily exposing
government funds to risk of loss
through misapplication.
AAR 6. Inconsistent with Sections 4.8 and 5.1 10. We recommended that the AOs Implemented
2023 of Treasury Circular No. 02-2019 monitor the effectivity and expiration
p.41 dated April 25, 2019, two Accountable dates of their respective fidelity bonds
Officers (AOs) with expired fidelity and see to it that renewal thereof is
bonds, including one with an made before the expiration.
insufficient fidelity bond, were still
allowed to continue to perform their 11. We further recommended that Implemented
duties and functions thus, there is the henceforth, no AO shall be allowed to
risk that unrelieved losses of cash perform their duties and
through defalcations, robbery, and fire responsibilities with expired fidelity
may not be recovered. bonds and ensure that cash advances
granted to AOs do not exceed the
maximum accountability covered by
their fidelity bonds to protect the
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