Page 97 of 124

                                                                                                              STATUS OF
 REFERENCE               OBSERVATION                                RECOMMENDATION                         IMPLEMENTATION /
                                                                                                         RESULTS OF VALIDATION
             31, 2019, thereby, exposing
             government funds to misuse or
             misappropriation.
2019 AAR     Payments for monetization of leave     43. Management comply with the required five               Unimplemented
AO No.12,    credits were not in accordance with        days remaining leave credits after
                                                                                                           Management had not
Page 45      Sections 22 and 23 of Rule XVI of          monetization in accordance with Section 22
                                                                                                           submitted the required
             the Omnibus Rules Implementing             of Rule XVI of the Omnibus Rules
                                                                                                           documents to the COA
             Book V of Executive Order (E.O.)           Implementing Book V of E.O. No. 292 dated
                                                                                                           Auditor.
             No. 292 and COA Circular No.               July 2010.
             2012-001 dated June 14, 2012, thus,
                                                    44. Management require the personnel listed in
             resulting in irregular expenditures.                                                              Unimplemented
                                                        Annex 10 who availed of monetization of
                                                        50% or more of their accumulated leave
                                                        credits to submit proof that the proceeds
                                                        thereof were used for any of the reasons cited
                                                        in the Omnibus Rule.
                                                    45. The Municipal Accountant ensure that                   Unimplemented
                                                        monetization of leave credits are properly
                                                        supported with valid documents in
                                                        compliance with Section 23 of the Omnibus
                                                        Rules on Leave and COA Circular No. 2012-
                                                        001 dated June 14, 2012, before processing
                                                        the payment.
                                                    46. VL credits should be exhausted first before            Unimplemented
                                                        SL credits are used in accordance with CSC
                                                        Resolution No. 00-0034 dated January 5,
                                                        2000, and that monetization of leave credits
                                                        shall be availed of only once a year pursuant
                                                        to CSC and DBM Joint Circular No. 25- 97
                                                        dated June 27, 1997.


                                                                                                                                    80