Status of
Reference Observation Recommendations Implementation/
Result of Validation
2022 AAR; The Local School 24. Management review Not Implemented
AO No. 10; Board (LSB) has not and monitor the
Page No. adequately monitored balances of the Upon validation, 16 out
61 the implementation of continuing of 64 projects were
Special Education appropriation under the already reverted per LSB
Fund (SEF) priority SEF. Those amounts Resolution No. 8, series
PPAs in accordance pertaining to completed of 2023. The Audit team
with Section 100(c) of projects and those that will follow up the
RA No. 7160, hence, are no longer needed remaining 48 projects in
there are still 64 PPAs will be reverted and CY 2025.
since CY 2012 with used to fund other SEF
balances totaling PPAs.
₱85,534,569.05 that
have not been fully
implemented or
liquidated resulting to
the underutilization of
the fund.
2022 AAR; The accountability for 25. The City Government Implemented
AO No. 11; assets procured from and the DepEd
Page No. SEF cannot be Dumaguete City Division Memorandum
62 properly established Division Office No. 079, series of 2024
due to inadequate establish an internal was issued reiterating the
coordination in policy for managing policy on the processing
transferring property SEF properties to ensure of transfer of
accountabilities and that there is accountability.
failure to renew accountability for issued
Property property items at all Physical Inventory count
Acknowledgement times and that the PARs was conducted by the
Receipts (PARs) at are updated every three CGSO in August and
least every three years years or whenever there September 2024 and
or every time there is a is a change of completed in December
change in property accountability or 2024. PARs were also
accountability, custodianship over the updated as of year-end.
contrary to Sections items.
375 and 376 of RA No.
7160 and Section 492 26. The CGSO explore the Not Implemented
of the Government option of donating SEF-
Accounting and funded properties, such Updated all PARs
Auditing Manual as teacher’s chairs and following the completion
(GAAM), Volume 1. tables, instructional/ of physical inventory
teaching materials, etc. count last December
which are meant for 2024. No efforts were
direct classroom use, to made yet whether
the DepEd City School donation of said assets is
Division. This will feasible or not.
ensure that the person in
actual physical
possession/control of
95
