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STATUS OF IMPLEMENTATION OF PRIOR YEARS’ UNIMPLEMENTED AUDIT RECOMMENDATIONS

     Of the 24 audit recommendations contained in the CY 2024 and prior years’ Annual Audit Reports, eight were fully implemented, and 16
were not implemented at all.

                                                                                                                         STATUS OF
 REFERENCE                 OBSERVATION                               RECOMMENDATION                                   IMPLEMENTATION /
                                                                                                                    RESULTS OF VALIDATION
 2023 AAR              The non-reconciliation of a net             Management direct the Inventory Committee               Unimplemented
 AO No. 1,             difference       amounting          to      to:
 Page 34               ₱56,187,136.63       between       the
                                                                1. Work on the reconciled difference of
                       General Ledger balance and the                                                                 This was reiterated in the
                                                                   ₱56,187,136.63 between the accounting and
                       Report on the Physical Count of                                                                audit of CY 2024 accounts
                                                                   property records, and the result of the actual
                       Property, Plant, and Equipment                                                                 as AO No. 1.
                                                                   physical count;
                       (PPE), contrary to the guidelines and
                       procedures in the One-Time               2. Adopt the uniform numbering system for
                       Cleansing of PPE embodied in COA            property numbers of PPE and require the
                       Circular No. 2020-006 dated                 Property Unit to update the property stickers
                       January 31, 2020, rendered the              based on the prescribed format and to include
                       balance of the PPE account as of            the required information under Section 5.6
                       December 31, 2023, with a gross             and 5.7 of COA Circular No. 2020-006 dated
                       amount       of      ₱93,887,372.47,        January 31, 2020; and
                       unreliable and inaccurate.               3. Conduct a physical count of all the PPE,
                                                                   whether acquired through purchase or
                                                                   donation, using the prescribed forms in
                                                                   Annexes of COA Circular No. 2020-006
                                                                   dated January 31, 2020, and prepare and
                                                                   submit the duly accomplished RPCPPE.
 2023 AAR              The accuracy and reliability of the         The Local Chief Executive to:
 AO No. 2,             Local Road Network (LRN) account
                                                                4. Create an Inventory Committee to focus on                Implemented
 Page 37               totaling ₱53,532,885.84 could not be
                                                                   the physical count of local roads; and
                       ascertained    due    to    various
                       deficiencies noted, in violation of
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