STATUS OF IMPLEMENTATION OF PRIOR YEARS’ UNIMPLEMENTED AUDIT RECOMMENDATIONS
Out of the 76 audit recommendations contained in the CY 2023 and prior years’ Annual Audit Reports, six have been implemented, while 70
remain unimplemented. Of the six implemented recommendations, two were closed due to changes in conditions. Meanwhile, of the 70
unimplemented recommendations, three were reiterated and included in audit observation numbers 1 and 12, while five were restated in audit
observation numbers 1 and 10 in Part II of this report, in view of the similarity of the issues involved. Moreover, Management commented that they
will have difficulty in implementing four recommendations due to a lack of storage for inventories purchased and a lack of personnel assigned to
handle and distribute inventories.
STATUS OF
REFERENCE OBSERVATION RECOMMENDATION IMPLEMENTATION /
RESULTS OF VALIDATION
2023 AAR The Municipal Accountant was 1. Management enjoin the requesting offices to Unimplemented
AO No. 1, unable to submit the year-end submit their DVs, OBRs, and supporting
This was reiterated in the
Page 27 financial statements (FS) of the documents on time to facilitate the Municipal
audit of CY 2024 accounts
Municipality for CY 2023 within the Accountant’s preparation and submission of
as AO No. 12.
prescribed period due to the delayed the required reports to the Audit Team within
preparation of the SAAOB and the the prescribed period.
late submission of DVs and OBRs
2. The Municipal Budget Officer take steps to
from the requesting offices, contrary
ensure the timely preparation and submission
to Section 41(2) of PD No. 1445 and
of the SAAOB. This could entail hiring
Section 4.1 of COA Circular No.
temporary staff during busy periods or re-
2010-01 dated March 2, 2010, thus
evaluating the workflow and deadlines to
preventing municipal officials
accommodate unforeseen delays.
concerned from utilizing the
financial information contained
therein for decision-making.
2023 AAR The Local Government Unit was not 3. Management observe the guidelines and Unimplemented
AO No. 2, able to take advantage of the one- procedures provided in COA Circular No.
This was reiterated in the
Page 29 time cleansing of PPE due to non- 2020-006 dated January 31, 2020, for the one-
audit of CY 2024 accounts
compliance with the guidelines and time cleansing of PPE account balances to
as AO No. 1.
procedures of COA Circular No. have reliable PPE balances that are verifiable
2020-006 dated January 31, 2020, as to existence, condition, and accountability
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