Management Status of
Ref. Observation Recommendations
Comments/Actions Implementation
University for their medicare
of Agreement and other expenditures or estimated
and operating expenses supporting documents. expenses indicating
totaling ₱675,000.00 were project objective and
not covered by Memoranda Xxx expected outputs;
of Agreement and 2. Certification by the
Sangguniang Bayan Accountant that funds
resolutions nor required to be previously transferred to
liquidated but were treated as the Implementing
outright expenses contrary to Agency (IA) has been
Section 33 of the Local liquidated, post-audited,
Government Code and COA and accounted for in the
Circular No. 2012-001, books; and
thereby dispensing with the 3. Copy of the OR issued by
liquidation and accounting the IA to the Source
thereof and depriving the Agency acknowledging
Municipality of a means of receipt of funds
monitoring whether the transferred.
funds had been applied for
their intended purpose.
2018 AAR, Expenses for meals and 33. We recommended that No action taken. Unimplemented
AO No. 3, snacks amounting to Management desist from
page 32 ₱236,008.00 and fireworks charging to municipal
worth ₱146,500.00 incurred funds expenses for meals
in connection with the and snacks served in
celebration of the connection with cultural
Municipality’s Christmas and religious festivities/
festivity, cultural activities events and anniversaries
and other events, meetings and to charge to the
and conferences were Extraordinary and
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