Management Status of
Ref. Observation Recommendations
Comments/Actions Implementation
Circular No. 2015-008 dated RPCLRN to be
November 23, 2015, thereby submitted to the Auditor
affecting the fair presentation and Accounting unit not
of the account in the later than January 31 of
financial statements. 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 36 PhilHealth contributions,
amounting to ₱426,128.99, 15. particularly the Coordination with the Unimplemented
₱116,754.38, and Municipal Accountant, agencies had been started but
₱245,770.16, respectively, coordinate with GSIS, final balances had not been
contrary to the provisions of Pag-IBIG, and provided yet. As of
the Implementing Rules and PhilHealth to determine December 31, 2024, only the
Regulations (IRR) of the outstanding premium GSIS had responded to the
Republic Act (R.A.) No. contributions of each coordination by the
8291, R.A. No. 9679, and employee in their Municipality.
R.A. No. 7875 as amended records;
by R.A. No. 9241 and R.A.
No. 10606, which may result 16. ensure that mandatory Current-year balances of Unimplemented
in the imposition of interests contributions are mandatory contributions had
and penalties and may remitted in accordance been remitted accordingly.
deprive the employees of the with the provisions of However, unreconciled
benefits due them. R.A. No. 8291, R.A. No. balances from prior years
9679, and R.A. No. 7875 still remain.
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