Management Status of
Ref. Observation Recommendations
Comments/Actions Implementation
Implementation (AAPSI) of department heads
the audit recommendations concerned through the
contained in the 2020 Annual issuance of a memo to
Audit Report (AAR) submit their respective
contrary to Section 89 of the duly accomplished
General Provisions of R.A. AAPSI within a specific
No. 11465 for Fiscal Year time frame and assign a
(FY) 2020, precluding the focal person to
Auditor from monitoring and consolidate the same for
validating the actions taken submission to the Auditor
to implement audit at the soonest possible
recommendations. Hence, time, not later than 60
there is a risk that days upon receipt of the
deficiencies may continue to AARs for the succeeding
exist and, thus, affect the years.
fairness of the presentation
of the Municipality’s 20. We further recommended Submission was only the Unimplemented
financial statements as well and Management agreed AAPSI without the
as its operational efficiency that pertinent documents supporting documents
that may render the entire to support the Actions attached to show
Municipality ineligible for Taken also be submitted implementation of the
the FY 2021 Performance- to facilitate validation of recommendations despite
Based Bonus (PBB). the responses. being indicated as
implemented. Gradual
submission of supporting
documents was only done
during validation, causing
delay in the process.
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