Ref. Audit Observations Audit Recommendations Status of Implementation
Circular 94-013 and to the ruling of Ruling Numbers 208566, 208493 and
the Supreme Court on November 19, 209251.
2013 under General Ruling Numbers
208566, 208493 and 209251.
AAR 50. Overdue cash advances of former 79. Proper coordination with the Unimplemented
2014 officers and employees of the Department of Education (DepEd) be Due to a lack of coordination between the
Municipality of Dauin amounting to made to require the DepEd officials LGU and DepEd personnel, the
₱61,876.68 remained recorded in the who are also members of the Local outstanding cash advances had not been
books as Advances to Officers and School Board to secure clearances fully settled.
Employees instead of Other from money and property
Receivables account contrary to accountabilities from the concerned
Sections 27 and 34 of the Manual on local government agency, where they
the New Government Accounting are assigned, to ensure that all
System (MNGAS) for LGUs. outstanding cash advances and other
property accountabilities are settled
and/or returned first before they retire
or transfer.
AAR 51. The Municipality’s real properties, We recommended that:
2013 numbering 22, were not covered by
certificates of title in its name, except 80. The Mayor instruct the Municipal Unimplemented
for one, thus putting at risk its Treasurer and the Municipal The records still had not included all
ownership thereto, while no subsidiary Accountant to maintain their existing real properties of the
records thereon were maintained by respective property records for all real Municipality.
the Municipal Treasurer and property.
Accountant, thus the reliability of the
balance of the land account as of 81. The Mayor creates a committee to Unimplemented
December 31, 2013, amounting to process the transfer of title of all The Mayor had hired someone to focus on
₱3,869,119.97, could not be acquired real properties to the processing the transfer of title, however,
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