Status of
Reference Observation Recommendations Implementation/
Result of Validation
2022 AAR; The Due to Other 19. Immediately submit the Not Implemented
AO No. 2; NGAs account audited Statement of
Page No. amounting to Liquidation to the As of year end, the
49 ₱5,694,650.32 had respective source balances were due to
remained outstanding agencies to ensure items not yet procured or
for over 10 years due proper reporting and delivered by the
to unreturned accounting of the funds suppliers, and suppliers
remaining balances, received and utilized failed to claim payments.
unliquidated and pursuant to COA Moreover, CAO and
unutilized funds, Circular No. 94-013 and implementing agencies
resulting to the the terms and conditions endeavor to reconcile
overstatement of the of the MOA. records for proper
Due to Other NGAs accounting of balances.
and understatement in
the appropriate asset
and expense accounts.
2022 AAR; One recycling 20. The City Legal Office Not Implemented
AO No. 3; equipment amounting (CLO) and the CGSO
Page No. to ₱6,505,000.00 submit immediately to Deed of Donation and
50 donated to the City the CAO the donation other supporting
Government by the documents, such as the documents are already
Environmental deed of donation, on hand. As of year end,
Management Bureau Acceptance and CAO is still locating the
(EMB) was not taken Inspection Report, PAR, documentation of its cost
up in the books due to and other supporting for proper recording in
the delay in forwarding papers as bases in the books of accounts.
to the CAO the deed of recording the donated Furthermore, the Audit
donation and properties to the books Team will locate audit
supporting papers, of accounts. working papers of this
contrary to Section 63 audit observation to aid
of PD No. 1445, in the valuation of the
thereby, understating said equipment.
both the asset and
equity accounts as of
December 31, 2022.
2022 AAR; Unexpended balances 21. The City Budget Not Implemented
AO No. 4; of Continuing Officer, City Planning
Page No. Appropriations (CA) and Development This audit
51 amounting to Officer, City Engineer, recommendation is
₱129,710,151.88 and City Accountant restated/revised in CY
remained not fully review and monitor the 2024 (AO No. 5, Page
utilized contrary to balances of the No. 65).
Section 5.0 of the continuing .
DILG and DBM JMC appropriations under the
No. 2017-1 and 20 percent DF, which
Section 322 of RA No. shall be the basis for the
7160, thereby Local Finance
depriving the public of Committee to
93
