Management Status of
Ref. Audit Observation Audit Recommendation
Comment/Action Implementation
functions, and prepare the necessary
adjusting entries in the books with the
optimum intent of securing the
government’s rights over the said deposits,
furnishing our office with a copy thereof.
57. Henceforth, require the Municipal The Municipal Accountant Not
Accountant to regularly prepare the BRS still had not prepared the bank Implemented
of all existing bank accounts and monitor reconciliation statements
the opening and closure of new and old monthly.
accounts.
AAR The Municipality of Jimalalud still 58. We recommended Management to Management still had not Not
2014 maintained time deposit and immediately effect the closure of the cash taken any action. Implemented
COMBO accounts with the balance of the PNB Time Deposit and
Philippine National Bank (PNB), a COMBO accounts, and transfer the same
private bank whose authority to either to LBP or DBP, whichever offers the
accept government deposits has optimal value for the LGU, in compliance
already expired, contrary to Section with Section 311 of R.A. 7160, DOF D.O.
311 of R.A. 7160 and DOF D.O. No. No. 27-05, COA Circular No. 92-382, and
27-05, thus exposing public funds to BTr TC No. 01-2013.
risk of loss in case of bank closure or
bankruptcy.
AAR The Municipality is still operating an We recommended that Management thru the
2014 open dump site for solid waste at Municipal Solid Waste Mgt. Board:
Barangay Bala-as, contrary to
Sections 17 (h) and 37 of Republic 59. Concretize methods and procedures for the Management still had not Not
Act (R.A.) No. 9003, hence phase-out and the eventual closure of taken any action. Implemented
continually exposing the inhabitants existing open and/or controlled dumps
living in the surrounding areas to within a specific time frame;
health risks/hazards and the
environment to further deterioration.
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