Management Status of
Ref. Audit Observation Audit Recommendation
Comment/Action Implementation
gender issues contrary to Section GAD appropriations to ensure the
4.1.C.1.4 of PCW-DILG-DBM- attainment of GAD goals.
NEDA Joint Memorandum Circular
No. 2013-1, leaving nearly nothing
for legitimate gender concerns
thereby jeopardizing the attainment
of GAD goals.
AAR Assets amounting to ₱14,409,716.02 36. We recommended that the Office of the The Municipal Accountant Not
2017 acquired out of trust funds remained Municipal Accountant find all means to still had not retrieved the Implemented
recorded in said funds despite retrieve the records pertaining to the records corresponding to the
completion of the projects or sources of the properties in order that properties’ sources.
delivery of the equipment, contrary assets recorded in the trust fund can be
to Section 104, Volume I of the totally transferred to the proper accounts in
Manual on NGAS, hence misstating the general fund for proper presentation of
the asset accounts of the General and the financial statements pursuant to
Trust Funds of the municipality. Section 104 of the Manual on NGAS.
Moreover, the LGU failed to
maintain property/property, plant 37. Also, we recommended that the Offices of The Offices of the Municipal Not
and equipment ledger cards contrary the Municipal Accountant and Treasurer Accountant and Treasurer Implemented
to Section 114 of the Manual, thus maintain property, plant, and equipment still had not maintained the
the existence, reliability and ledger cards and property cards, property, plant, and
accuracy of the recorded property respectively, in accordance with existing equipment ledger cards and
accounts could not be ascertained. regulations. property cards, respectively.
38. Lastly, we recommended that the Management still had not Not
Municipality hire additional accounting taken any action. Implemented
personnel to augment the present
manpower.
AAR Job order personnel were assigned to 39. We recommended that the Municipality Management still had not Not
2017 perform clerical or administrative comply with existing regulations on the taken any action. Implemented
duties which are also being hiring and assignment of work to job order
performed by the regular personnel personnel, otherwise it should instead
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