Status of
Reference Observation Recommendations Implementation/
Result of Validation
reconciliation
statement and other
required reports,
contrary to pertinent
provisions under PD
1445, thus, presenting
an inaccurate and
unreliable balance in
the financial
statements.
2012 AAR; Failure of the City to 64. Management require the Not Implemented
AO No. 2; take decisive action to Accounting Office to
Page No. address the long give priority to and Lacking documents
25 outstanding intensify the review and necessary to facilitate
reconciling items in its analysis of the existing analysis and
bank accounts totaling reconciling items and identification of
₱3,528,494.23 adjust those which are unrecorded deposits and
contrary to applicable clearly identified, based disbursements.
provisions of COA on the existing bank
Circular No. 96-011 statements, including
and PD 1445 resulted the set-up of
in presenting an accountability for the
unreliable balance in double issuance of
the financial check replacement.
statements and
precluding the
utilization of such
funds for other
development projects
beneficial to its
constituents.
2012 AAR; The validity, 65. The City Accountant Not Implemented
AO No. 6; existence, propriety analyze and validate the
Page No. and accuracy of the dormant accounts and
38 account Due from accounts for “ID” This audit
Non-Governmental classified under Due recommendation is
Organizations/ from NGOs/POs and the restated/revised in CY
People’s unsupported balances 2024. (AO No. 41, Page
Organizations reflected in the No. 61).
(NGOs/POs) subsidiary ledgers. If
amounting to the analysis/review of
₱8,880,919.14 is the accounts is not
rendered doubtful due possible due to the
to overstatement, absence of records and
misclassification of documents, request for
accounts, incomplete write-off and/or
documentation and adjustment of account
improper charging, balances from the
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