Status of
Reference Observation Recommendations Implementation/
Result of Validation
depriving its
constituents of the
benefits that could
have been derived
from the projects.
2018 AAR; The City did not fully 50. The CEO cause the Not Implemented
AO No. 12; liquidate and/or return timely submission of the
Page No. to the Source Agencies COCs and reports on the Ongoing reconciliation
66 (SAs) the unexpended disbursement for fuel and liquidation was
balances of various and lubricants conducted by
fund transfers from component of the management.
national government various projects in order
agencies totaling to fully liquidate the Supppliers failed to
₱13,575,554.20, funds received and/or collect payment. CEO
which remained in the return to the SA the has ongoing liquidation
books as of December unspent transferred on fuel.
31, 2018, despite the funds for completed
completion and/or end projects.
of the duration of the
projects, due to non-
submission of the
COCs and reports of
disbursements,
contrary to COA
Circular No. 94-013
dated December 31,
2013.
2017 AAR; The balance of the 51. The City Accountant Not Implemented
AO No. 2; accounts payable review all outstanding
Page No. amounting to payables, validate Verification of financial
47 ₱74,759,993.02 is available supporting statements and its
unreliable due to errors documents, and revert supporting schedules
in recording liabilities, those which are not showed that payable
inclusion of accounts supported with valid account still included
totaling ₱2,329,273.96 claims and those which dormant accounts
aged more than five are aged two years or payable as well as
years, existence of more; negative balances. Some
negative subsidiary items are still for
ledger balances reconciliation with the
totaling ₱3,644,747.29 available records.
and inclusion of
accounts without 52. The City Accountant Not Implemented
specific claimants, investigate accounts
contrary to Section payable which have Unavailability of records
111(2) of PD No. remained dormant and for those dormant
1445, defeating the those with negative accounts pertaining to
purpose of the balances and determine the previous years
financial statements the cause/s and prepare hamper the
that is to provide useful adjusting journal entries reconciliation process.
information for for all errors noted.
107
