Management Status of
Ref. Audit Observation Audit Recommendation
Comment/Action Implementation
other major development projects. 23. We likewise recommended that The Municipal Accountant Not
Moreover, RPT/SET receivables set- Management require the Accountant to still had not taken any action. Implemented
up at the beginning of the year were prepare a correcting entry to take up the
understated by ₱1,121,692.20 since understatement of ₱1,121,692.20 in
it was based on estimates and not on RPT/SET Receivables for CY 2021, and to
the certified list of tax collectibles, ensure henceforth full compliance with the
contrary to Section 20, Volume I of requirement of Section 20 of the MNGAS.
the Manual on the New Government
Accounting System for Local
Government Units (MNGAS).
Further, a difference of
₱13,110,459.17 existed between the
accounting and treasurer’s records
on delinquent taxes due to the lack of
appropriate records, contrary to
Section 111 (1) of PD No. 1445,
affecting the fairness of the balance
presented in the financial statements.
AAR The procurement of four (4) units of 24. We recommended that Management Management still had not Not
2021 motorcycles totaling ₱369,900.00 adhere strictly to the provisions provided taken any action. Implemented
through negotiated procurement did under the Negotiated Procurement as an
not adhere to the procedures alternative method of procurement
provided under Sections 35 of the pursuant to the pertinent provisions of the
2016 Revised Implementing Rules 2016 Revised Implementing Rules and
and Regulations (IRR) of Republic Regulations of Republic Act No. 9184 for
Act (R.A.) No. 9184, thereby transparency, effectiveness, and efficiency
defeating the purpose of in the procurement process.
transparency, integrity,
effectiveness, economy, and 25. We further recommended that the Bids and Management still had not Not
efficiency in the procurement Awards Committee (BAC) submit the taken any action. Implemented
process. other supporting documents with a written
explanation on the noted discrepancies
57
