Status of
Ref. Observation Recommendation Implementation/Results of
Validation
AO no. temporarily lodged in “For I with the Municipal The accounts could not be
1, page D” accounts during the initial Treasurer in identifying traced since the said
23 roll out of the Electronic New the “For ID” accounts balances were merely
Government Accounting totaling ₱6,007,493.77 carried forward from prior
System (eNGAS) in July 2006 and to prepare the years of the Old Government
remained unidentified as of necessary adjusting Accounting System, which
December 31, 2017, contrary entries to reclassify these had insufficient records, to
to Sections 111 and 112 of to the proper asset the eNGAS.
Presidential Decree (P.D.) No accounts.
1445, thus, rendering the
balances of these accounts
doubtful and unreliable.
AAR The operation of market, 48. Management prepare a 5- Unimplemented
2017, slaughterhouse and cemetery Year Business Plan and
AO no. as local economic enterprises request the Sangguniang There was pending
8, (LEEs) is not consistent with Bayan to pass an legislation (second reading)
page the Manual on the Setting Up ordinance recognizing the related to the change of
32 and Operation of LEE (LEE continued operations of rental rates of the cemetery
Manual) as prescribed in Local the existing LEEs in and economic investment
Budget Circular No. 111 dated accordance with the LEE code. Management admitted
June 10, 2016, thus, might Manual as prescribed in that the preparation of the
affect the efficient and Local Budget Circular required Business Plan was
effective provision of basic No. 111 dated June 10, tedious and consumed more
services and facilities to the 2016 to ensure the time. The Business Plan
constituents. efficient and effective would be submitted as soon
provision of basic as it was finished.
services and facilities to
its constituents.
AAR The Municipality did not 49. Management insure the Unimplemented
2016, insure its properties having a all its properties,
AO no. book value of including old buildings, Documents of the old
2, page ₱115,508,739.63 with the with the Property buildings could not be
24 Property Insurance Fund under Insurance Fund under the located.
the Government Service Government Service
Insurance System (GSIS), Insurance System.
contrary to Section 5 of
Republic Act No. 656, thus,
depriving the municipal
government of a means to
recover losses or damages to its
properties that may be
occasioned by fires, storms,
earthquakes or other casualties.
AAR Ten unserviceable properties 50. The Municipal Mayor Unimplemented
2014, with a total acquisition cost of instruct the Appraisal and
AO no. ₱10,782,040.91 were not Disposal Committee to The List of Unserviceable
5, page disposed of in accordance with expedite the appraisal and Properties had been prepared
21 pertinent provisions of COA disposal of the by the Inventory Committee.
Circular No. 92-386, and were unserviceable properties However, the properties
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