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                                                                                                              STATUS OF
 REFERENCE               OBSERVATION                                RECOMMENDATION                         IMPLEMENTATION /
                                                                                                         RESULTS OF VALIDATION
2013 AAR     The     municipality’s      livestock   62. The Municipal Agriculturist supervise                  Unimplemented
AO No. 8,    dispersal program lacks a proper            closely the Dispersal Program and see to it
                                                                                                           The             Municipal
Page 33      system of implementation and                that proper records are kept and that all
                                                                                                           Agriculturist   did    not
             accountability, as the personnel in         movement (birth of offspring, death,
                                                                                                           submit the monthly report
             charge does not keep systematic             transfers) are completely recorded in their
                                                                                                           of births of animals, and
             records of births, deaths, disposals        records and reported to the Municipal
                                                                                                           was still updating the
             or transfers of ownership nor is            Treasurer.
                                                                                                           records    of    livestock
             required to report to any office the
                                                     63. The Municipal Agriculturist assigned to           dispersal.
             birth, death or disposals, thereof,
                                                         manage the program keep a record of each
             thus, the number of dispersed
                                                         animal acquired under the dispersal                    Unimplemented
             animals and their corresponding
                                                         program, keep systematic records, and
             beneficiaries    could      not    be
                                                         reports the birth of animals, deaths, and
             determined easily, allowing losses,
                                                         disposals to the GSO monthly using General
             whether deliberate or not, to go
                                                         Form No. 41 (A) – Property Inventory.
             undetected while offspring of
             animals dispersed are not reported      64. In case of death or disposal, the Municipal            Unimplemented
             by the municipal agriculturist to the       Agriculturist is required to facilitate the
             municipal treasurer (acting as              request for relief of accountability or to
             general services officer) and the           require payment of the value of the animal if
             accounting office, resulting in the         warranted under the circumstances, so that
             doubtful validity of the balance of         accountability and liability can be imposed.
             P1,895,134.50 of the accounts           65. The Municipal Treasurer require the
             Work/Other Animals and Breeding             Municipal Agriculturist to submit a monthly
             Stocks in the financial statements.                                                                Unimplemented
                                                         report of births of animals and to post these
                                                         to the property records, after which the same
                                                         shall be forwarded to the accounting office
                                                         for posting to the books of accounts.
                                                     66. The office of the Municipal Agriculturist to           Unimplemented
                                                         update their records and segregate active and
                                                         inactive contracts.


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