Status of
Ref. Observation Recommendation Implementation/Results of
Validation
AAR The Cashier concurrently holds 9. Management stop the Implemented
2023, the position of cashier in practice of assigning the
AO no. another association within the Cashier to act as a The Cashier only handles
5, page agency, contravening the treasurer for other funds related to her role as
29 stipulations outlined in Section associations or as a cashier of the Municipal
67 of the GAAM, Volume I, collector of funds for Government.
therefore deviating from sound purposes other than his
internal control practices and role as a cashier in the
putting government funds at Municipal Government.
risk of unauthorized transfer. 10. The Cashier refrain from Implemented
keeping any other
collections in the vault, Only government funds
except for the funds were stored in the vault.
intended for the
government.
AAR Cash advances made by the 11. Management refrain from Implemented
2023, Petty Cash Custodian for the granting cash advances to
AO no. Petty Cash Fund were an accountable officer on Management had stopped
6, page transferred to another behalf of another, as per the practice of granting cash
30 disbursing officer (DO), which COA Circular No. 97- advances to an accountable
goes against COA Circular No. 002. officer on behalf of another
97-002, thus increases the risk accountable officer.
of misappropriation and loss, 12. Management properly Implemented
as the accountability of the assign the disbursing
funds is not properly officer who handles the An Accountable Officer was
designated to the actual PCF as the Petty Cash assigned the role of Petty
custodian of the funds. Custodian. Cash Custodian.
AAR Goods and supplies worth 13. The Bids and Awards Implemented
2023, ₱940,755.14 were procured Committee (BAC) limit
AO no. through Shopping, which the procurement through Shopping, as a mode of
7, page exceeded the threshold set for Shopping only for cases procurement, had only been
31 Municipalities as prescribed in that do not exceed the used for purchases that met
Annex H of the Revised thresholds prescribed in the criteria prescribed under
Implementing Rules and Annex H of the Revised the IRR of RA No. 9184,
Regulations (IRR) of Republic IRR of RA No. 9184. which included limiting
Act (R.A.) No. 9184, hence, these purchases within the
standard procurement regulatory threshold.
procedures that are established
to ensure transparency and
accountability were not
followed accordingly.
AAR Procurement of goods, 14. The BAC use Shopping Implemented
2023, supplies, and motorcycles as the mode of
AO no. totaling ₱2,301,145.01 was procurement only when it Management had used
8, page made through Shopping even if satisfies the requirements Shopping as a mode of
33 the BAC was unable to justify of Section 52.1 of the procurement when the
the presence of unforeseen Revised IRR of R.A. No. requirements under the IRR
contingencies requiring 9184. of RA No. 9184 were met.
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