Status of
Reference Observation Recommendations Implementation/
Result of Validation
Volume II.
2011 AAR; Funds amounting to 69. Management Not Implemented
AO No. 8; ₱2,849,353.40 and immediately release the
Page No. ₱512,614.98 RPT shares due to the No record available to
29 representing the real barangays. help determine the detail,
property and composition and
community tax share, correctness of the
respectively, of the account. ₱512,614.98 of
barangays remained in 50% Community Tax
the books of the City remained dormant from
under account Due to 2016 to present.
LGUs (418) thereby
depriving the 70. Henceforth, adherence Not Implemented
beneficiary-barangays to Section 272 (d) of the
of the use of such Local Government Reconciliation is
resources. Code is encouraged and ongoing.
require the City
Accountant to
determine the actual
status of the 50% share
of the community taxes
and if found to be
erroneously recorded,
cause the transfer of the
amount to the
unappropriated surplus
of the General Fund to
be used for other
activities/programs.
2008 AAR; Balances of In-Process 71. The City Accountant to Not Implemented
AO No. 1; accounts under the old determine the
Page No. government composition of the Unavailability of
18 accounting system amount set up as Items required documents for
representing In Transit converted the reconciliation.
unliquidated capital from the in-process
outlay obligations accounts in 2002 as well
which were converted as the payments or
in 2002 to the account liquidations thereof, and
Items in Transit under to adjust the Items in
the New Government Transit account in order
Accounting System, to fairly present the
have not been adjusted account in the financial
for liquidations statements.
thereof, thus resulting
to gross overstatement
of this account by
approximately
₱165,935,158.07.
113
