Ref. Audit Observations Audit Recommendations Status of Implementation
AAR 35. The Municipality paid registration and 54. We recommended that the Municipal Unimplemented
2019 term membership fees/dues to the Treasurer require the issuance of ORs AF No.51 still had not been used since the
p.38 Vice Mayors’ League of the (AF No. 51) from the VMLP, Inc. and National Printing Office had yet to provide
Philippines (VMLP), Inc. and PCL, Inc. - Negros Oriental the form.
Philippine Councilors League (PCL), Federation for the payments made for
Inc.-Negros Oriental Federation membership dues/fees in CY 2019.
totaling ₱56,000.00 but were issued
only customized printed receipts 55. We further recommended that the Unimplemented
instead of official receipts Municipality withhold future Payments were still made during the year.
(Accountable Form No. 51) as payments until the leagues comply
required under Section 42, Chapter 7, with this requirement.
Title I (B), Book V of the
Administrative Code of 1987, hence,
the propriety and accuracy of the
transactions made could not be
ascertained.
AAR 36. Management failed to prepare and 56. We recommended that, henceforth, Implemented
2019 submit fully accomplished Agency the Local Chief Executive direct all
p.39 Action Plan and Status of department heads concerned to
Implementation (AAPSI) of the audit submit their respective duly
recommendations contained in the accomplished AAPSI and assign a
2018 Annual Audit Report (AAR) personnel to consolidate the same for
within 60 days from the date of receipt submission to the Auditor within 60
thereof, contrary to Section 93 of the days upon receipt of the AARs for the
General Provisions of Republic Act succeeding years.
(RA) No. 10964 dated December 29,
2017 for Fiscal Year (FY) 2018,
precluding the Auditor from
monitoring and validating the actions
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