Management Status of
Ref. Audit Observation Audit Recommendation
Comment/Action Implementation
Circular No. 97-002 and Section 89 12. review and validate the unreconciled The Municipal Accountant Not
of Presidential Decree (P.D.) No. receivables to ascertain if they still had not taken any action. Implemented
1445 consistently, exposing represent valid claims to the extent
government funds to risk of possible possible. Otherwise, the Municipal Mayor
loss or misappropriation. Moreover, shall file the request for authority to write-
receivable accounts amounting to off dormant receivable accounts and
unliquidated cash advances to the COA
₱6,003.00 that have been dormant
pursuant to Section 8.2 of COA Circular
for ten years or more remain in the No. 2016-005, duly supported with the
books despite prevailing conditions documentary requirements under Section
precluding settlement thereof, thus, 8.3 of the same Circular.
affecting the fair presentation of the
related asset accounts. 13. We recommended further that Management had not taken Not
Management strictly adhere to the any action. Implemented
provisions of COA Circular No. 97-002
dated February 10, 1997, and Section 89 of
P.D. No. 1445 in the granting, utilization,
and liquidation of cash advances.
AAR The labor component of The 14. We recommended that Management Management still had not Not
2022 Tourism Development Project submit the necessary supporting submitted the supporting Implemented
(Phase II) in Barangay Dayoyo with documents as enumerated above for review documents.
an Approved Budget for the Contract and evaluation by the audit team.
(ABC) of ₱921,786.00 was
implemented through pakyaw 15. We further recommended that Per verification of the pakyaw Implemented
contract contrary to Section 4.8 of Management strictly observe the labor contracts in CY 2024,
Appendix 1 of the Revised guidelines provided in Appendix 1 of the on a test basis, Management
Implementing Rules and Revised IRR of RA No. 9184 in the had already observed the
Regulations of R.A. No. 9184 which implementation of projects by ₱500,000.00 limit.
sets a limit of only P500,000.00 per administration and to desist from
contract, was only 80% completed implementing projects through pakyaw
more than a year after it was labor contract if the ABC exceeds the limit
commenced allegedly due to lack of of P500,000.00.
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