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                                                                                                               STATUS OF
 REFERENCE               OBSERVATION                                 RECOMMENDATION                         IMPLEMENTATION /
                                                                                                          RESULTS OF VALIDATION
                                                      67. The Municipal Agriculture Office and GSO               Unimplemented
                                                          reconcile their records taking into
                                                          consideration the latest physical inventory
                                                          conducted.
2012 AAR     The LGU could have earned                68. The Accounting Office and GSO reconcile                Unimplemented
AO No.8,     additional income from the sale of           their records of unserviceable properties.
                                                                                                            The      Inventory     and
Page 30      its unserviceable properties with a
                                                      69. The Municipal Treasurer prepare the               Inspection    Report    of
             book value of ₱848,898.65 had
                                                          Inventory and Inspection Report of                Unserviceable Properties
             these items been auctioned to the
                                                          Unserviceable Properties (IIRUP) with the         had not yet been prepared.
             public, instead of keeping and/or
                                                          appraisal of each item conducted by an
             allowing them to be exposed to
                                                          appraisal committee created for the purpose.
             natural and manmade elements,
             thus, resulting in their deterioration   70. Management undertake the immediate
             and depriving the municipality of            disposal of the unserviceable properties               Unimplemented
             additional revenue which may have            following the procedures and guidelines
             been made available to finance               provided under Section 79 of Presidential
             other projects.                              Decree 1445 and Sections 501-510 of the
                                                          Government Accounting and Auditing
                                                          Manual, Volume I.
                                                      71. The Municipal Accountant drop the amount
                                                          of the unserviceable properties from their             Unimplemented
                                                          books of accounts after disposal, and records
                                                          the proceeds of the auction sale, if any.
2007 AAR     Honoraria in the total amount of         72. Require the officials and other personnel              Unimplemented
             ₱97,157.94 was paid to the Board of          concerned to refund in full the amount
                                                                                                            The personnel concerned
             Canvassers, Drivers, and other               received by them as they are not allowed in
                                                                                                            were no longer in the
             LGU personnel that assisted in the           the audit for lack of legal basis.
                                                                                                            service.
             May 14, 2007 elections, contrary to
             Section 10 of the Omnibus Election
             Code of the Philippines (Batas
             Pambansa Blg. 881), thus resulting
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