Ref. Audit Observations Audit Recommendations Status of Implementation
liquidate. persons who had already retired from
the government service or transferred
As of December 31, 2024, the following to other government agency.
advances remained unliquidated:
52. Lastly, we recommended that the Unimplemented
Advances to Special Disbursing Officer - Municipal Mayor file the request for The request for authority to write off
₱237,000.00 authority to write-off dormant dormant receivable accounts was returned
unliquidated cash advance of the late by the Auditor through a letter dated
Advances to Officers and Employees - ₱ Mr. Nelson Bucol, to the COA Audit November 6, 2020, because Management
13,030.84 Team Leader (ATL) and/or failed to strictly comply with the
Supervising Auditor (SA) in conditions and requirements under
Also, cash advances of ₱27,885.00, aged accordance with COA Circular No. paragraphs 7.4 and 8.3 of COA Circular
over 10 years remained unsettled. 2016-005 dated December 19, 2016. No. 2016-005.
AAR 34. Copies of perfected contracts together 53. We recommended that, henceforth, Unimplemented
2019 with the supporting documents of at Management furnish the Auditor with Records showed that not all submissions of
p.33 least 17 infrastructure projects started a copy of contracts together with the contracts had been made within the
in CY 2019 with a total contract cost supporting documents within the reglementary period.
of ₱18,797,736.76 were not submitted reglementary period of five working
to the Auditor for review, as required days from perfection, in accordance
under Section 3.1.1 of COA Circular with Section 3.1.1 of COA Circular
No. 2009-001 dated February 12, No. 2009-001 dated February 12,
2009, hence, the reasonableness of 2009.
contract prices and whether or not the
contractual covenants were
advantageous to the Municipality
could not be determined.
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