Management Status of
Ref. Audit Observation Audit Recommendation
Comment/Action Implementation
of the municipality, contrary to create new positions that would best fit the
Section 1.b of CSC Resolution No. needs of the LGU.
021480 which could adversely affect
the quality of outputs of the offices
to which they are assigned
considering that they can be easily
replaced.
AAR The municipal government did not We recommended that the Municipal Mayor:
2016 take decisive action to address the
long-outstanding accountabilities of 40. Order the incumbent Management still had not Not
four (4) former Disbursing Officers Paymaster/Disbursing Officer to withhold taken any action. Implemented
totaling ₱5,561,983.96 and three (3) any payments due the said accountable
collectors totaling ₱78,778.73 in officers until their respective
violation of Sections 69, 89, and 128 accountabilities are extinguished;
of P.D. 1445, thereby adversely
affecting the fairness of the related 41. Direct the Municipal Accountant and Management still had not Not
balances presented in the financial Treasurer to desist from processing cash taken any action. Implemented
statements and precluding the advances unless supported by:
utilization of such funds for other
priority programs beneficial to its ▪ Copy of the payroll or a list of payees
constituents. with their net payments, for CAs for
salaries, wages, allowances, and similar
payments;
▪ Estimate of expenses, for Cash advances
for petty operating expenses; and
▪ Budget for current operating expenses
for the agency field activity;
42. Undertake reforms in the treasury Management still had not Not
functions, in terms of personnel and taken any action. Implemented
procedures, to ensure that disbursements
are always based on approved vouchers,
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