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                                                                                                              STATUS OF
 REFERENCE               OBSERVATION                                 RECOMMENDATION                        IMPLEMENTATION /
                                                                                                         RESULTS OF VALIDATION
2019 AAR     Management did not submit the            47. The Local Chief Executive direct all                  Unimplemented
AO No.13,    Agency Action Plan and Status of             department heads concerned to submit their
                                                                                                           AAPSI was not submitted
Page 48      Implementation (AAPSI) within 60             respective AAPSI on the CY 2018 AAR and
                                                                                                           on time.
             days from the date of receipt of the         assign personnel to consolidate the same for
             2018 Annual Audit Report (AAR),              submission to the Auditor.
             contrary to Section 93 of the                                                                      Unimplemented
                                                      48. Management strictly comply with the
             General Provisions of Republic Act
                                                          submission of the AAPSI within 60 days
             (R.A.) No. 10964, dated December
                                                          upon receipt of the AARs for the succeeding
             19,      2017,       the      General
                                                          years.
             Appropriations Act (GAA) of
             Fiscal Year (FY) 2018, precluding
             the Auditor from monitoring and
             validating the actions taken to
             implement audit recommendations.
             Hence, the risk that deficiencies
             may continue to exist and, thus,
             affect the fairness of the
             Municipality’s financial statements
             as well as its operational efficiency.
2018 AAR     Breeding Stocks with a book value        49. The Municipal Agriculturist conduct an                Unimplemented
AO No.1,     of ₱2,394,534.50 were not fairly             inventory of breeding stocks and render a
                                                                                                           The              Municipal
Page 26      presented      in    the    financial        report thereon, including the fair market
                                                                                                           Agriculturist was still
             statements in accordance with                value of each stock, to the Municipal
                                                                                                           updating the list of
             paragraph 16 of the Philippine               Accountant, for proper recording in the
                                                                                                           offspring with the market
             Public Sector Accounting Standards           books of accounts.
                                                                                                           value of each stock.
             (PPSAS) No. 27 because the
                                                      50. The Municipal Agriculturist keep a
             inventory of Breeding Stocks and
                                                          systematic record of births, deaths, and
             the prevailing market price for each                                                               Unimplemented
                                                          disposals, of breeding stocks. In case of
             item as of the reporting date was not
                                                          death or disposal, he shall facilitate the
             submitted       by     the     Local
                                                          request for relief from accountability in
             Agriculturist to the Municipal
                                                          accordance with Sections 151 and 152 of
             Accountant as required under
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