Management Status of
Ref. Observation Recommendations
Comments/Actions Implementation
credit balance amounting to special account and
₱12,111784.49, disburse only according
₱23,887,020.05, and to the availability of
₱2,914,375.96, respectively funds.
in violation of Section 337 of
RA 7160, or the Local
Government Code of 1991,
and the principles of sound
internal control in the
handling of financial
operations.
2014 AAR The grant of CY 2014 53. We recommended that Separated and retired Unimplemented
AO No. 3, Productivity Enhancement Management require all employees and officials had
page 18 Incentive of ₱26,800.00 each employees concerned to already refunded the full
to the municipal officials and refund the overpayment amount. The payment of
employees exceeded the of Productivity existing employees had been
amount of ₱5,000.00 allowed Enhancement Incentive ongoing.
under Executive Order No. for CY 2014 and to
80 dated July 20,2012 as henceforth observe
implemented by Budget strictly the applicable
Circular No. 2013-3 dated regulations on the grant
November 21, 2013 resulting of any fringe benefits.
to an overpayment of
₱2,398,000.00.
2013 AAR The Municipality donated 54. We recommended that Most of the donated Unimplemented
AO No. 2, substantial items of property the present properties are no longer
page 16 valued at ₱10,202,875.00 administration initiate serviceable and the
consisting of laptops, heavy effort to recover the Municipality were able to
equipment, motor vehicles, properties in order that make use of some that are
office equipment, a the Municipality can still serviceable with proper
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