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                                                                          Management               Status of
  Ref.            Observation              Recommendations
                                                                        Comments/Actions        Implementation
           exceeded      its     Personal                          PS limitation met.          Implemented
           Services     Limitation     in 38. Moreover,      subsequent
           violation of Local Budget          claims for increases in
           Circular No. 2019-01 dated         RATA shall also be
           March 27, 2009 and Section         disallowed in audit until
           325 of R.A. 7160, thus, the        the requirements for the
           said increases are disallowed      PS cap have been met.
           in audit.
                                          39. Direct the department RATA increases within PS   Implemented
                                              heads and all officials limitation.
                                              concerned to refrain
                                              collecting the proposed
                                              RATA increases in 2010.
                                              Direct also the Municipal
                                              Accountant and the
                                              Municipal          Budget
                                              Officer to be vigilant and
                                              not       to        certify
                                              disbursements which go
                                              beyond the provisions of
                                              the law.
AAR 2007   Several     lots     of    the 40. Required the Municipal No action.                Unimplemented
           Municipality with a total          Assessor, as well as, the
           market         value        of     Municipal Treasurer to
           ₱58,968,097.00 were not            convene the Provincial
           recorded in the books of           Appraisal Committee to
           accounts in violation of           immediately act in the
           Section 72 of the New              determination of the
           Government        Accounting       value of the unrecorded


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