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                                                                             Status of
Reference         Observation             Recommendations                Implementation/
                                                                        Result of Validation
2020 AAR;   The City did not           38. Management       prepare     Implemented
AO No. 4;   submit               the       and furnish the Auditor
Page No.    Summary/List          of       a     copy     of     the    Management            has
52          Donations Received,            Summary/List           of    submitted      list     of
            Distributed         and        Donations     Received,      donations for the year.
            Balances       required        Distributed          and
            under COA Circular             Balances supported by
            No. 2020-009 dated             the    following:     (a)
            April 21, 2020 for             Acknowledgement
            donations       in-kind        Receipts      of      the
            received, precluding           Donations In-Kind; and
            evaluation to ensure           (b) Proof of receipt by
            that     these    were         and distribution to the
            properly accounted for         beneficiaries          in
            and      whether    the        accordance with Section
            purpose      of     the        1 of COA Circular No.
            donations          was         2020-009 dated April
            fulfilled.                     21, 2020.

                                       39. Management likewise          Implemented
                                           delegate the receipt and
                                           acknowledgement of the       CGSO                  has
                                           donations in-kind to the     communicated with all
                                           CGSO which will take         departments/     offices/
                                           responsibility of the        units     on     internal
                                           basic controls in the        guidelines on receipt and
                                           receipt,      recording,     acknowledgement        of
                                           inventory, storage and       donations.
                                           distribution    of     all
                                           donations         in-kind
                                           received,    and     will
                                           prepare and submit the
                                           required          reports
                                           together     with     the
                                           supporting documents.




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