Management Status of
Ref. Audit Observation Audit Recommendation
Comment/Action Implementation
detection of inappropriate uses
thereof.
AAR The Municipal Government of 54. We recommended that the persons liable Management still had not Not
2014 Jimalalud paid its officials and for the excess payment of the CY 2014 PEI taken any action. Implemented
employees a Productivity immediately restitute the same to the
Enhancement Incentive for CY 2014 government, in accordance with Section
in excess of the amount of P5,000.00 11.0 of DBM BC No. 2014-3. Henceforth,
each allowed under EO No. 80 dated Management shall strictly observe the
July 20, 2012 as implemented by applicable regulations on the grant of any
DBM Budget Circular No. 2014-3 benefits/incentives and verify against
dated December 2, 2014, thereby double payments to avoid similar
resulting in the disallowance of the disallowances.
total unauthorized payment of
P629,000.00. 55. We further recommended that the Management still had not Not
Municipal Accountant prioritize the taken any action. Implemented
submission of the employment documents
of the Barangay Bookkeepers and the
financial records showing the sources of
funds from the barangays and the
corresponding payments therefrom.
AAR The existence and validity of bank 56. We recommended that Management The Municipal Accountant Not
2016 deposits with PNB amounting to instruct the Municipal Accountant to make still had not taken any action. Implemented
P40,008.36 is questionable since representations with PNB to seek the
these were not confirmed by the necessary evidences/ documentation to
bank nor were bank reconciliation provide an accounting trail of transactions
statements prepared on these that lead to the depletion of the said
accounts, contrary to pertinent balances including the abnormal decrease
provisions under P.D. 1445 and in the time deposit account, determine
COA Circular No. 96-011, thus, accountability of the Municipal Treasurer
presenting an unreliable balance in and other accountable officers for the
the financial statements. ensuing charges should these be borne out
of negligence in the discharge of official
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