Management Status of
Ref. Audit Observation Audit Recommendation
Comment/Action Implementation
50. Closely monitor the Municipal Treasurer’s Management still had not Not
compliance with the strict requirements taken any action. Implemented
pertaining to the handling and custody of
cash and depository accounts.
AAR Additional cash advances were We recommended that:
2015 granted to officials and employees
2013 aggregating P2.97million or 87% of 51. The Municipal Mayor, who has overall Management still had not Not
2012 the total cash advances granted in the fiscal responsibility, strictly impose the taken any action. Implemented
fourth quarter of CY 2015 even if regulations regarding the grant of cash
MTO/MA their previous cash advances were advances and, together with the Municipal
not yet settled, contrary to Section 89 Accountant, desist from approving cash
of P.D. 1445, resulting in the advances without requiring liquidation of
increase of unliquidated cash previously unliquidated advances in
advances by P1.92million at year accordance with Section 89 of P.D. 1445;
end. and
52. The Municipal Accountant send demand Management still had not Not
letters and require the immediate taken any action. Implemented
liquidation of all cash advances, and after
due notice, effect the withholding of their
salaries or whatever benefits are due the
concerned officers and employees.
AAR The municipality neither submitted 53. We recommended that the LDRRM The LDRRM Officer still had Not
2015 the monthly Report on Sources and Officer be directed to ensure faithful not submitted the monthly Implemented
Utilization of DRRMF nor the compliance to COA Circular No. 2012-002 Report on Sources and
LDRRMFIP contrary to Sections and submit the Report on Sources and Utilization of DRRMF
5.1.2, 5.1.3.2, and 5.1.5 of COA Utilization of DRRMF prepared by the prepared by the Municipal
Circular No. 2012-002, thereby Municipal Accountant on or before the 15th Accountant to the Audit
precluding the availability of day after the end of each month as well as Team on or before the 15th
relevant and useful information vital the LDRRMFIP, duly incorporated in the day after the end of each
to decision-making and the timely AIP. month.
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