Ref. Audit Observations Audit Recommendations Status of Implementation
16. We further recommended that, Unimplemented
henceforth, the Municipal Accountant Some transactions still had lacking
ensure the completeness of the supporting documents in CY 2024.
supporting documents for every
transaction of the Municipality before
payment is made in compliance with
Section 4(6) of P.D. No. 1445.
AAR 11. The accuracy and reliability of the 17. We recommended that Management Unimplemented
2022 Road Networks account totaling strictly comply with the accounting Management had not yet completed their
p.30 ₱57,832,989.37, net of Accumulated and reporting guidelines on the local inventory count on local road networks.
Depreciation, could not be ascertained roads asset management system and
due to (a) non-conduct of inventory of earnestly perform their respective
local roads and non-preparation of the duties and responsibilities set forth
Report on Local Road Network under COA Circular No. 2015-008
(RLRN) and Report on the Physical dated October 23, 2015.
Count of Local Road Network
(RPCLRN); (b) non-segregation of the 18. We further recommended that, Unimplemented
cost of each road component of the henceforth, the Inventory Committee The Municipality had yet to send a letter to
local road projects in the books of conduct an annual physical count of all the Provincial Government to determine
accounts; (c) non-maintenance of the its Local Road Networks and the Road Networks implemented by them.
Local Road Network Ledger Card results thereof reported in the
(LRNLC) by the Municipal RPCLRN to be submitted to the
Accountant and Local Road Inventory Auditor and Accounting Unit not later
and Road Map and Local Road than January 31 of each year. The
Network Property Card (LRNPC) by RPCLRN shall be reconciled with the
the Property Officer; and (d) non- accounting records and the necessary
disclosure of the total road networks in adjusting entries be prepared before
the Notes to the Financial Statements the statement date.
(FS), contrary to COA Circular No.
63
