STATUS OF
REFERENCE OBSERVATION RECOMMENDATION IMPLEMENTATION /
RESULTS OF VALIDATION
proper control in the issuance of the Office, and effect the necessary adjustment
supplies and materials. Moreover, for the cost of supplies and materials which
the recording of the said remained unutilized for the intended
disbursement to the infrastructure projects.
asset account did not meet the
26. Management take up a receivable account
recognition criteria for PPE under
from the water associations for the amount
paragraph 14 of the Philippine Unimplemented
incurred by the Municipality for the
Public Sector Accounting Standards
improvement of the water systems.
(PPSAS) No. 17, affecting the fair
presentation of the infrastructure
asset account in the financial
statements.
a. Procurement of construction
supplies and materials was directly
charged to account “Water Supply
System” (1-07-03-040) instead of
recognizing the same under the
account “Construction Materials
Inventory” (1-04-04-130).
b. The recording of public
infrastructure assets in the books of
accounts did not meet the
recognition criteria under paragraph
14 of PPSAS No. 17.
2021 AAR The Municipality failed to prepare 27. The LDRRMO coordinate with the OCD on Unimplemented
AO No. 7, the Public Service Continuity Plan the preparation and submission of the
The PSCP has not yet been
Page 44 (PSCP) as required in the National Municipality’s PSCP pursuant to NDRRMC
prepared or submitted.
Disaster Risk Reduction and Memorandum No. 33, s. 2018.
Management Council (NDRRMC)
28. The Local Chief Executive (LCE)
Memorandum No. 33, s. 2018 and
institutionalize the PSCP by creating a
No. 57, s. 2020. At the same time,
working group that will perform the
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