STATUS OF
REFERENCE OBSERVATION RECOMMENDATION IMPLEMENTATION /
RESULTS OF VALIDATION
reducing the funds intended to
support disaster risk management
activities
2017 AAR Receivables under the Self 56. The Municipal Accountant issue demand Unimplemented
AO No.2, Employment Assistance Kaunlaran letters to concerned individuals and
This was restated in the
Page 25 (SEA-K) and Corn Production determine its collectability.
audit of CY 2024 accounts
Livelihood programs totaling
57. The MSWD Officer coordinate with the as AO No. 10.
₱495,000.00 remained dormant for
Municipal Accountant in locating available
more than ten years due to the
documents to support the claims. Otherwise,
absence of monitoring and
the Municipal Accountant shall request a
documents to support the claims
write-off of these accounts in accordance
against the borrowers, contrary to
with COA Circular No. 2016-005 dated
DSWD Memorandum Circular No.
December 19, 2016.
11 series of 2014 and COA Circular
No. 2016-005 dated December 19,
2016.
2017 AAR The Municipality did not comply 58. Management strictly observe and implement Unimplemented
AO No.3, with the rules and regulations the regulations on the grant, utilization, and
Page 27 regarding the grant, utilization, and liquidation of cash advances pursuant to
liquidation of cash advances under COA Circular No. 97-002 dated February
COA Circular No. 97- 002 dated 10, 1997.
February 10, 1997, resulting in the
59. Management demand from concerned Unimplemented
accumulation of unliquidated cash
employees the immediate settlement of their
advances for travel and operating
cash advances.
expenses totaling ₱417,517.45 as at
year-end, ₱270,679.72 of which
have been outstanding for more
than two months.
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