Management Status of
Ref. Audit Observation Audit Recommendation
Comment/Action Implementation
mentioned above for review and evaluation
by the audit team.
AAR The Purchase Orders issued to We recommended that Management: Management still had not Not
2021 suppliers of goods and services by taken any action. Implemented
the Municipality did not indicate all 26. furnish the Auditor copies of the contracts,
the necessary information pertaining purchase orders, and certificates of
to the transactions. In addition, acceptance, together with all supporting
copies of perfected contracts with documents thereto, within the required
supporting documents were not timeframe; and
furnished to the Office of the
Auditor within the prescribed period 27. indicate all the basic information in the Management still had not Not
as required under COA Circular purchase order as required under COA taken any action. Implemented
Nos. 2009-001 and 96-010 dated Circular Nos. 96-010 and 2009-001 to
February 12, 2009 and August 15, ensure delivery of items that meet the
1996 respectively, thus, precluding specification.
the timely auditorial review in terms
of compliance with the requirements
of applicable laws, rules and
regulations, completeness of
documentary requirements and
initial evaluation that the contractual
covenants were not disadvantageous
to the government.
AAR The Municipality did not conduct 28. We recommended that the Municipal The Municipal Mayor still Not
2020 physical count of its Inventory Held Inventory Committee conduct the required had not issued an Office Implemented
for Distribution and other inventory physical count of the inventory accounts to Order creating the Inventory
accounts as required in Section 124 establish the existence and determine the Committee.
of the Manual on the New reliability of the account balances shown in
Government Accounting System for the financial statements at year-end.
Local Government Units, Volume I, Likewise, we recommended and
nor did it maintain the necessary Municipal Treasurer and Municipal
stock cards and supplies ledger Accountant agreed to maintain the required
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