Status of
Reference Observation Recommendations Implementation/
Result of Validation
32. The City Accounting Not Implemented
Office to maintain and
update the WOABSLC This audit
monthly using the recommendation is
reports submitted by the reiterated in CY 2024.
City Agriculturist, and
require, as well, the
CGSO to maintain the
WOABSPC as
reference for identifying
each animal in the
conduct of physical
inventory as well as for
reconciliation with
accounting records.
2021 AAR; The balance of the Due 33. The City Accountant Not Implemented
AO No. 6; to Other NGAs designate one of its
Page No. account pertaining to personnel to regularly As December 31, 2024,
61 Local Government monitor and demand ₱5.01M was fully
Support Fund (LGSF) from the City Engineer liquidated. CAO has to
grants for priority the liquidation reports submit liquidation
development programs of LGSF funded documents yet for
and projects projects and to draw a verification by Audit
amounting to journal voucher to take Team.
₱12,172,570.00 as of up the liquidation in
December 31, 2021, order to present fairly
remained outstanding the account Due from
for three to six years Other NGAS and the
even if the related related asset and
programs and projects expense accounts in the
were completed financial statements.
resulting in the
overstatement of the
Due to Other NGAs
and understatement in
the appropriate asset
and expense accounts.
2021 AAR; The City Government 34. The City Government Not Implemented
AO No. 9; did not conduct an conduct an annual
Page No. annual evaluation of evaluation of the CCTV Command Center
67 the performance/quality of has started streamlining
performance/quality of City-Wide CCTV its reports.
services of PLDT, Inc., Services of PLDT, Inc.,
the service provider of the service provider, to COA has recommended
City-Wide CCTV determine whether the to furnish various offices
Services, thus it had no services rendered were of its reports, for further
way of determining satisfactory enough for disposition, perusal and
whether the services it to be allowed to action.
rendered were continue its services in
satisfactory enough for the succeeding year(s).
98
