Ref. Audit Observations Audit Recommendations Status of Implementation
AAR 17. The Municipality still maintains a 27. We recommended that Management Implemented
2021 checking account with the Philippine close their checking account with the
p.32 Veterans Bank (PVB) even if the PVB and appropriate the money for
purpose for which it was opened has the implementation of programs and
already been served, while deposits projects which are beneficial to the
were made to the account to avoid constituents of the Municipality,
dormancy or inactivity charges. subject to the usual budgeting and
Moreover, the accuracy, validity and accounting process.
reliability of its yearend book balance
of ₱1,904,707.92 could not be 28. We also recommended that the Unimplemented
ascertained due to unadjusted, Municipal Accountant exert extra The supporting documents can no longer
unidentified, unsupported and effort to locate the documents be located.
unverified long outstanding supporting the reconciling items,
reconciling items in the Bank make representation with the bank for
Reconciliation Statement (BRS). the furnishing of documents that
could aid in the verification of the
reconciling items, and prepare the
necessary adjusting entries in the
books of accounts.
AAR 18. The Municipality purchased 22 units 29. We recommended that Management Unimplemented
2021 of handheld radios and accessories submit the required valid Permit to Management still had not submitted the
p.43 costing ₱130,542.00 from suppliers Purchase, Permit to Possess, and prior Municipality’s valid Permit to Purchase,
who are not accredited radio clearance or permit from the NTC Permit to Possess, and clearance or
communication equipment dealers of prior to acquiring the 22 units of permission from NTC prior to the said
the National Telecommunications handheld radios and accessories in acquisition.
Commission (NTC), while the compliance with NTC Memorandum
disbursements were not supported by Circular Nos. 2-05-88 and 11-21-88.
valid Permit to Purchase, Permit to
Possess, and clearance or permission
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