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                                                                                                              STATUS OF
REFERENCE       OBSERVATION                              RECOMMENDATION                                    IMPLEMENTATION /
                                                                                                         RESULTS OF VALIDATION
            transparency in the conduct of             conspicuous place in the premises of the
            emergency procurement under the            Municipality.
            Bayanihan Act were not fully
            achieved.
2018 AAR    The balances of movable Property,       17. We recommended that the person                          Unimplemented
Page 30     Plant, and Equipment (PPE)                  immediately      accountable      for      the
                                                                                                           Unserviceable properties
            accounts included unserviceable             unserviceable properties turn over the items
                                                                                                           had already been turned
            properties with acquisition costs and       to the Municipal Treasurer for cancellation of
                                                                                                           over to the MTO but had
            net book values totaling at least           the                            Memorandum
                                                                                                           not yet been disposed of
            ₱1,570,851.70 and ₱448,324.80,              Receipt/Acknowledgement         Receipt     of
                                                                                                           and had been dropped from
            respectively, which the Municipality        Equipment.
                                                                                                           the books of account.
            had not yet disposed of, hence, could
            not be dropped from the books,
            contrary to Sections 162 and 195 of     18. The Local Chief Executive (LCE) create an               Unimplemented
            COA Circular No. 92-386 dated               Appraisal and Disposal Committee to                 Management had already
            October 20, 1992, thus, resulting in        appraise the value of unserviceable properties     committed to creating the
            the overstatement of the PPE                for the immediate disposal and drop thereof        Appraisal and Disposal
            accounts.                                   from the book of accounts in order to fairly       Committee to facilitate the
                                                        present the PPE account in the financial           proper      disposal     of
                                                        statements                                         unserviceable properties;
                                                                                                           however, an inventory had
                                                                                                           not yet been conducted.
2018 AAR    Inter-agency and other receivable       19. The Municipal Accountant comply with all                Unimplemented:
Page 34     account       balances      totaling        the conditions and requirements of COA
                                                                                                           Not all dormant accounts
            ₱174,059.13 have been dormant for           Circular No. 2016-005 for the possible write-
                                                                                                           identified were subjected to
            over 10 years, yet no allowance for         off of the specified dormant receivables,
                                                                                                           a request for write-off
            impairment of receivables was               through the Local Chief Executive, to the
                                                                                                           because the supporting
            recognized as prescribed under              Commission on Audit.
                                                                                                           documents still needed to
            paragraph 67 of the Philippine
                                                                                                           be obtained.
            Public Sector Accounting Standards
            (PPSAS) 29, and the pertinent
            provision of COA Circular No.
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