Status of
Reference Observation Recommendations Implementation/
Result of Validation
incoming LCE might in the financial
not have been done. statements.
2015 AAR; The City reimbursed 61. The LCE submit travel Not Implemented
AO No. 3; the LCE of his orders for his travels
Page No. expenses for various listed in Annex A to the Travel orders had been
48 travels outside of the audit team and requested from the
province totaling henceforth, secure Provincial Governor to
₱171,777.09 even permission from the support the travels
without the approved Provincial Governor outside the province. The
travel orders issued by every time he travels request had not been
the Provincial outside the Province of acted upon yet.
Governor contrary to Negros Oriental
Section 96(b) of RA pursuant to Section
No. 7160, resulting in 96(b) of RA No. 7160.
improper disbursement
of funds.
2014 AAR; The City spent 62. Management to require Not Implemented
AO No. 4; ₱1,125,112.85 from the City Accountant,
Page No. the 5% LDRRMF Budget Officer, City The audit team is still
25 without observing the Treasurer and all other locating the audit
pertinent provisions of officials responsible for working papers of the
RA No. 10121 and the improper charges previous audit team, for
other existing against the 5% proper verification.
regulations, thus, LDRRMF to refund the
resulting to irregular amount totaling
expenditures. ₱1,125,112.85 and
henceforth, to adhere
strictly to the provisions
of RA No. 10121 and
DILG Memorandum
Circular 2012-73 in the
use of the 5% LDRRMF
to avoid audit
disallowance.
2012 AAR; The agency did not 63. Management Not Implemented
AO No. 1; effectively monitor immediately require the
Page No. and appropriately City Accountant to
21 undertake safeguards prioritize the As of December 31,
against loss or wastage reconciliation and 2024, ₱1.56M were
and ensure the substantiation of the reconciled and cleared.
existence of bank accounts which Reconciliation was
₱3,042,511.77 have not been difficult due to
included in its Cash in confirmed by the unavailability of
Bank – Local depository banks. documents and records,
Currency, Current and specifically those items
Savings Accounts (111 pertaining to prior years.
and 112) by not
preparing the
necessary bank
110
