Management Status of
Ref. Observation Recommendations
Comments/Actions Implementation
for all PPE accounts contrary accounts to ensure the still had not been done.
to Section 10 of the New accuracy and reliability
Government Accounting of their recorded book
System (NGAS) Manual for value.
Local Government Units
(LGUs), thus rendering the
said accounts unreliable.
2021 AAR Management failed to 21. We recommended and AAPSI had been submitted Implemented
AO No. 8, prepare and submit a fully the Local Chief within 60 days upon receipt
page 40 accomplished Agency Action Executive agreed to of the AAR.
Plan and Status of direct all department
Implementation (AAPSI) of heads concerned to
the audit recommendations submit their respective
contained in the 2020 Annual duly accomplished
Audit Report (AAR) AAPSI and assign a
contrary to Section 89 of the personnel to consolidate
General Provisions of the same for submission
Republic Act (R.A.) No. to the Auditor at the
11465 dated January 6, 2020, soonest possible time,
for Fiscal Year (FY) 2020, and within 60 days upon
precluding the Auditor from receipt of the AARs for
monitoring and validating the succeeding years.
the actions taken to
implement audit 22. We further recommended Submission was only the Unimplemented
recommendations. Hence, and Management also AAPSI without the
the risk that deficiencies may agreed that pertinent supporting documents
continue to exist and, thus, documents to support the attached to show
affect the fairness of the actions taken should also implementation of the
presentation of the be submitted to facilitate recommendations despite
Municipality’s financial our validation of the being indicated as
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