Status of
Ref. Audit Observation Audit Recommendation Management Comment/Action
Implementation
by the audit team, but those who signed government pursuant to a Notice of check the logbook for any issuance
the Acceptance and Inspection Report Disallowance to be issued by the audit before salary withholding.
could provide a plausible explanation team.
but admitted that they signed the AIR
without counting or examining the 63. We recommended further that henceforth Management had not taken any Not
items delivered, resulting to substantial the assigned inspectors are required to action. Implemented
loss to the government considering the strictly perform their assigned duties and
amount of purchases that have been responsibilities in the acceptance and
already been made by the municipality. inspection of purchases, and that the
municipality clearly establish and define
each personnel’s responsibility for
government property, including
custodianship thereof.
AAR Funds transferred to other LGUs and to 64. We recommended that the Municipal The Due to NGA account had been Not
2018 national government agencies (NGAs) Accountant review the 2006 and prior partially reconciled as of Implemented
amounting to ₱257,768.58 and years’ journals and ledgers to identify the December 31, 2023. Management
₱319,724.09, respectively, recorded local government units and national still had to complete the
under the account Due From Other government agencies to whom the reconciliation.
LGUs and Due from NGAs were not amounts had been transferred and to
properly recorded in subsidiary ledgers demand liquidation thereof. If these
nor was the liquidation thereof efforts prove futile, the municipality may
followed up, thus have lain dormant request the write-off of the receivables in
since their recognition prior to 2006 accordance with COA Circular No. 2016-
while the debtors thereof could not be 005 dated December 19, 2016.
identified, adversely affecting the
fairness of presentation of assets in the 65. We further recommended that henceforth, Management had not taken any
financial statements. the Municipal Accountant faithfully action. Not
maintain subsidiary ledgers for all control Implemented
accounts as required under the Manual on
NGAs.
AAR The project Upscaling of the Barangay 66. We recommended that the LGU officials Management still had to wait for Not
2018 Sagip-Saka (Conservation Farming request the Department of Agriculture, one barangay to complete its Implemented
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