Management Status of
Ref. Observation Recommendations
Comments/Actions Implementation
each year. The RPCLRN
shall be reconciled with
the accounting records,
and the necessary
adjusting entries
prepared before the
statement date.
2022 AAR, The Municipality failed to We recommended that
AO No. 4, remit GSIS, Pag-IBIG, and Management:
page 39 PhilHealth contributions,
amounting to ₱378,759.06, 13. particularly the No coordination had been Unimplemented
₱22,265.41, and ₱275,404.19 Municipal Accountant, made with GSIS, Pag-IBIG,
respectively, contrary to the coordinate with GSIS, and PhilHealth.
provisions of the Pag-IBIG, and
Implementing Rules and PhilHealth to determine
Regulations (IRR) of the outstanding premium
Republic Act (R.A.) No. contributions of each
8291, R.A. No. 9679, and employee in their
R.A. No. 7875 as amended records;
by R.A. No. 9241 and R.A.
No. 10606, which may result 14. ensure that mandatory Current-year mandatory Unimplemented
in the imposition of interests contributions are contributions had been
and penalties and may remitted in accordance remitted accordingly, but
deprive the employees of the with the provisions of unreconciled balances from
benefits due them. R.A. No. 8291, R.A. No. prior years still existed.
9679, and R.A. No. 7875
as amended by R.A. No.
9241 and R.A. No.
10606 and its IRRs to
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