Status of
Implementation/
Reference Observations Recommendations
Results of
Validation
2022 AAR, Cash-in Bank balances for 15) The City Accountant Implemented
AO No. 4, 55 projects under the Trust should reconcile the
page 47 Fund did not reconcile with Cash in Bank Completed
their respective Due to balances and reconciliation of
National Government liquidation reports trust fund
Agencies (NGAs) account against the projects.
balances contrary to Section corresponding Due to
4(3) of PD No. 1445, thus NGAs accounts and
adversely affecting the henceforth conduct
reliability of the affected monthly
accounts in the financial reconciliation thereof
statements. to ensure the accuracy
and reliability of the
accounts in the
financial statements.
2022 AAR, Appropriations amounting 16) The City Planning Implemented
AO No. 6, to ₱32,588,312.72 for and Development
page 52 projects, programs, and Officer review the PPAs with
activities (PPAs) out of the projects described in lumpsum
20 per cent DF were generic terms and appropriations
presented in lumpsum by secure a separate SP were reverted
category instead of specific appropriation thru
projects, contrary to Article ordinance/resolution appropriation
454(d) of the Implementing before utilizing the ordinance.
Rules and Regulations (IRR) fund for specific
of R.A. No. 7160, thus development projects,
affecting the timely otherwise,
implementation of the PPAs. recommend to the
Local Chief
Executive for the
reversion of the
unexpended balance
and those no longer
needed.
2021 AAR, Of the 208 projects totaling 17) Management requires Unimplemented
AO No. 7, ₱1,443,234,981.40 reported the City Planning and
page 54 on the Consolidated Report Development Officer There were many
of Government Projects and (CPDO) and the City projects
Programs as of December Engineer to regularly identified in
31, 2021, majority of the monitor the prior years with
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