Ref. Audit Observations Audit Recommendations Status of Implementation
Municipal Accountant and Treasurer of births offspring, deaths and incumbent Municipal Agriculturist.
did not maintain appropriate property transfers; (ii) submit to the Municipal
records, contrary to the pertinent Treasurer and Municipal Accountant
sections of the Manual on the New a monthly report of births of animals;
Government Accounting System, (iii) facilitate the request for relief of
Volumes I and II, resulting in the accountability in case of death or
variance of ₱358,000.00, thus disposal, or require payment of the
rendering the account doubtful. value of the animal; and (iv) exert
more effort in determining the current
recipient and the status of the 22
heads of cattle.
71. We further recommended that the Unimplemented
Municipal Treasurer post the monthly No adjustment had been made to the
report of births of animals to the Biological Assets balance even though
property records and the Municipal there had been births and disposals as per
Accountant to the books of accounts. Ledger Card.
72. We also recommended that the MAO, Unimplemented
Municipal Treasurer and Municipal No physical inventory had been conducted
Accountant reconcile their records to reconcile records.
taking into consideration the physical
inventory as of December 31, 2017,
and make necessary adjustments.
AAR 46. The Municipality continued to practice We recommended that Management:
2017 indiscriminate disposal of solid waste
p.40 in an open dump site in violation of 73. Prioritize the allocation of funds for Unimplemented
Republic Act 9003, thereby posing the establishment and operation of a The safe closure and rehabilitation of the
major public health threat and sanitary landfill in accordance with dump site had yet to be implemented in
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