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                                                                                                                                    Status of
Ref.            Audit Observation                        Audit Recommendation                   Management Comment/Action
                                                                                                                                 Implementation
       From AAR 2016 and 2007:                    From AAR 2016 and 2007:

       Current year purchases of movable 26. Municipal Treasurer, as property                   Management still had not taken        Not
       Property, Plant and Equipment (PPE)       custodian in the absence of a General          any action.                       Implemented
       totaling ₱5.67 million were not fully     Services Officer, secure all copies of the
       accounted for, hence precluding the       ARE and update the filing thereof,
       determination of the validity of the said ensuring that these are principally
       payments.                                 considered especially during the
                                                 separation of accountable officers from
                                                 the government service;

                                              27. Municipal Accountant invariably require       Management still had not taken        Not
                                                  that the ARE be fully complied with, in       any action.                       Implemented
                                                  from and quantity, as an indispensable
                                                  supporting documentsr purchases of
                                                  movable PPE;

                                              28. Management submit the Schedule of PPE         Management still had not taken        Not
                                                  additions and disposals from CYs 2014-        any action.                       Implemented
                                                  2016, complete with data on the property
                                                  tag,     ARE,      accountable    officer,
                                                  office/location of the equipment, and the
                                                  actual DVs and ARE; otherwise, those
                                                  that cannot be accounted for shall be
                                                  accordingly disallowed; and

                                              29. Municipal Accountant attaches the             Management still had not taken        Not
                                                  formatted and detailed schedule of PPE        any action.                       Implemented
                                                  additions and disposals to the yearly
                                                  financial report of the LGU and regularly
                                                  updates it to facilitate the conduct of the


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