Ref. Audit Observations Audit Recommendations Status of Implementation
AAR 14. The disbursements of the 20% 22. We recommended that the Municipal Unimplemented
2022 Development Fund (DF) for advance Accountant submit the lacking The Municipal Accountant had only
p.45 payments, progress payments, final supporting documents as required partially submitted the lacking as-built
payments, and release of retention under Sections 9.1 to 9.1.1.5 of COA plans:
money amounting to ₱20,151,630.24 Circular No. 2012-001 dated June 14,
of various infrastructure projects 2012, to enable the audit team to
procured through public bidding were properly evaluate the accuracy and
not fully substantiated by the basic and validity of the subject disbursements.
additional documentary requirements
prescribed under Sections 9.1 to 23. We further recommended that, Unimplemented
9.1.1.5 of COA Circular No. 2012-001 henceforth, the Municipal Accountant Some transactions still had incomplete
dated June 14, 2012, thus, the ensure the completeness of the supporting documents in CY 2024.
transactions’ accuracy and validity supporting documents for every
could not be ascertained. transaction of the Municipality before
payment is made in compliance with
Section 4(6) of PD No. 1445.
AAR 15. The Municipality failed to provide 24. We recommended that the Municipal Unimplemented
2022 sufficient and vital information such Engineer ensure that sufficient and Some POWs still had incomplete details.
p.47 as specific boundaries, stationing, vital information, such as specific
landmarks, and symbols in the plans boundaries, stationing, landmarks,
and drawings for various projects of and symbols, are provided in the
road concreting implemented under plans and drawings for road
the 20% Development Fund (DF), an concreting projects.
indication that the detailed engineering
activities provided under Annex A of 25. We further recommended that, Unimplemented
the Revised Implementing Rules and henceforth, Management unfailingly Some POWs still had incomplete details.
Regulations (IRR) of Republic Act ensure strict compliance with the
(RA) No. 9184 were not strictly required detailed engineering
complied with, thus, overlapping activities in accordance with the
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