Status of
Ref. Audit Observation Audit Recommendation Management Comment/Action
Implementation
vouchers lacked the required 11. We further recommended and the The supporting documents still had Not
supporting documents, rendering the accountable official concerned agreed to not been submitted to the Audit Implemented
same irregular. submit the required supporting documents Team for validation.
to the Audit Team for validation and
evaluation, otherwise the same will be
disallowed in audit.
AAR Purchases of drugs and medicines, 12. We recommended that Management No personnel can focus on the Not
2023 including medical, dental, and install internal control mechanisms by implementation or revision of Implemented
laboratory supplies in the total amount using the RIS to issue medicines and procedures.
of ₱14,546,929.01, were directly medical supplies and consolidate the
recorded as expenses, contrary to same in the Report of Supplies and
Section 114 of the New Government Materials Issued (RSMI), which shall be
Accounting System (NGAS) Manual submitted to the Municipal Accountant to
for LGUs, Volume I, thus, eliminating record the appropriate expense accounts
the required accounting of the receipt in the books for the supplies consumed.
and utilization established through the
use of Requisitions and Issue Slips 13. We further recommended that the The Municipal Accountant still Not
(RIS) and Summary of Supplies and Municipal Accountant stop the practice of had not implemented the Perpetual Implemented
Materials Issued (SSMI), which could directly recording purchases of Inventory Method.
result in the misstatement of inventory pharmaceutical products and medical
and expense accounts at the end of the supplies in the related expense accounts
year. and henceforth record purchases and
utilization thereof in accordance with
Section 114 of the NGAS Manual for
LGUs to present the expense and
inventory accounts fairly in the financial
statements.
AAR The Municipal Treasurer does not 14. We recommended that Management The Management has now Implemented
2023 utilize a vault to store her collections repair or replace the locks of the vault and installed locks on the vault and
nor is a safe provided for the steel cabinets where cash on hand and steel cabinet.
safekeeping of accountable forms such unused accountable forms may be kept
and safeguarded.
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