Management Status of
Ref. Observation Recommendations
Comments/Actions Implementation
regular and recurring to avoid using the cash officer had not been stopped.
expenses and disbursements advance for petty
which were not supported operating expenses to
with complete pay for regular and
documentation, contrary to recurring expenses.
COA Circular No. 97-002
and COA Circular No. 2012- Xxx
001, thereby rendering the
validity of the charges
doubtful.
2021 AAR, Due to inadequate planning Xxx
AO No. 7, and monitoring, the
page 48 Municipality only fully 18. We recommended that The municipal engineer had Unimplemented
implemented 12 out of 212 the Municipal Engineer not regularly submitted the
projects programmed under provide complete and Quarterly Report on the
the current and continuing accurate information on Status of PPAs.
appropriations of the 20% the Quarterly Report on
Development Fund, delaying the Status of PPAs to
the achievement of desirable ensure their proper
socio-economic development monitoring in accordance
and environmental outcomes, with DILG-DBM JMC
contrary to Section 5 of No. 2011-1.
DILG-DBM Joint
Memorandum Circular
(JMC) No. 2011-1.
2021 AAR, Management failed to 19. We recommended and The AAPSI had been Implemented
AO No. 10, prepare and submit the fully Management agreed that submitted within 60 days
page 55 accomplished Agency Action the Local Chief upon receipt of the AAR.
Plan and Status of Executive direct all
50
