STATUS OF
REFERENCE OBSERVATION RECOMMENDATION IMPLEMENTATION /
RESULTS OF VALIDATION
2016-005 dated December 19, 2016.
Therefore, these accounts were not
fairly presented in the financial
statements.
2018 AAR The Notice of Award, Notice to 20. Management require the BAC to observe the Implemented
Page 50 Proceed and Approved Contract provisions of IRR of RA No. 9184 in the
(Closed due to change in
were not posted on the PhilGEPs posting of notice of award, notice to proceed,
condition)
website contrary to Section 37.1 of and the approved contract on the PhilGEPs
the 2016 Revised Implementing website. The BAC Secretariat also issue a
Rules and Regulations (IRR) of certificate on the posting of the Notice of
Republic Act (RA) No. 9184, hence, Awards on any conspicuous place in the
the principles on transparency and premises of the Municipality
public monitoring of government
procurement process were not fully
achieved.
2015 AAR The accuracy of all the receivable 21. The Municipal Accountant evaluate the Unimplemented:
AO No. 2, accounts amounting to ₱95,160.18 collectability of receivables, review and
The subject receivables had
Page 23 in the Trust Fund is unreliable analyze the accounts and, if not possible due
remained outstanding as of
because they pertain to old balances to the absence of records, the Local Chief
December 31, 2024, due to
which have remained dormant for Executive request for authority to write-off
inadequate records
more than 10 years. from the Commission on Audit.
supporting the accounts.
2011 AAR The Municipality of San Jose 22. Officials and employees concerned to Unimplemented:
granted productivity enhancement immediately refund in full the productivity
The recommendation had
incentives for CY 2010 to its enhancement incentive received by them for
not yet been fully
officials and employees at CY 2010. Henceforth, the local chief
implemented due to
P23,000.00 each or a total amount of executive should ensure that the grant of
refunds not yet being paid.
P1,771,000.00 even if it exceeded similar benefits complies with prescribed
the PS limitation by P3,249,163.12 guidelines, specifically insofar as the
in violation of Section 325 (a) of the observance of the PS limitation is concerned
Local Government Code of 1991 so that the disbursements will not be
and Section 8.1 of DBM Budget disallowed in audit.
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