Status of
Ref. Audit Observation Audit Recommendation Management Comment/Action
Implementation
80. Exhaust all means to reconstruct the Management still had not taken Not
details/schedule of the Accounts any action. Implemented
Receivable in the Trust Fund; and
81. Prepare a Journal Entry Voucher Management still had not taken Not
reclassifying the said amount from any action. Implemented
Accounts Receivable to Due from
Officers and Employees. This entry,
however, does not in any way mean the
authorization to make similar entries for
similar occurrences in the future.
AAR The Municipality did not insure its 82. We recommended that the Municipality Management still had not taken Not
2016 properties having a book value of identify, inventory, and classify its any action. Implemented
₱61.9 million with the General insurable properties, submit the report to
Insurance Fund administered by the the GSIS not later than October 31 of each
Government Service Insurance System year, appropriate the necessary premiums
due to the lack of an inventory report in its annual budget under the General
of insurable properties, contrary to Fund or the 5% LDRRMF, and insure the
R.A. 656 of the Property Insurance same with the GIF under the GSIS every
Law, as amended, and COA Circular year.
No. 92-390, thus depriving the
municipal government of adequate and
reliable protection to recoup any losses
of or damages to its properties that may
be occasioned by fires, storms,
earthquakes or other fortuitous events.
AAR Expenses incurred in connection with 83. We recommended that Management The LGU had already stopped Implemented
2016 the holding of the Miss Pandanyag desist from charging government funds charging expenses related to this
2016 and the Jumbo Queen beauty expenditures related to beauty pageants kind of activity.
pageants were charge to government and exercise caution in the allocation and
funds contrary to Section 343 of R.A. utilization of government funds for
7160 and COA Circular Nos. 85-55-A reception and entertainment, ensuring that
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