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                                                                                Management                  Status of
   Ref.             Observation                  Recommendations
                                                                              Comments/Actions           Implementation
                                                dump      site    into  a
                                                controlled dump and
                                                hasten its closure within
                                                a specific time frame;

                                             49. Enforce    strictly   the Strict enforcement had not    Unimplemented
                                                 Municipality's            been done.
                                                 ordinances relative to
                                                 solid waste management
                                                 and ensure 100 percent
                                                 compliance thereof; and

                                                 Xxx
 2016 ML     Payments to the Vice            50. We recommended that There had still been no             Unimplemented
AO No. 14,   Mayors' League of the               the municipal vice mayor feedback from the respective
  page 13    Philippines (VMLP) and the          and municipal mayor, as leagues.
             League of Municipalities            representatives of the
             amounting to ₱11,300.00 and         Municipality           of
             ₱25,000.00,     respectively,       Manjuyod, request the
             were not acknowledged by            treasurer      of     the
             an official receipt of the          respective leagues to
             Republic of the Philippines         acknowledge         their
             as required under section           payments (as well as
             505(b) of R.A. No. 7160 thus        collections from other
             eliminating       accounting        member-municipalities)
             thereof as government funds         with          government
             and the audit thereof by the        accountable form No. 51
             Commission on Audit as              in order that the funds
             required    under    existing       may be subject to
             government accounting and           government accounting


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