Status of
Ref. Observation Recommendation Implementation/Results of
Validation
not reclassified to the Other in accordance with the were still pending appraisal,
Assets account as required disposal provisions of and the means of disposal
under Section 4(p) of the New COA Circular No. 92-386 had yet to be determined.
Government Accounting so that the municipal
System (NGAS) Manual for government can still
LGUs, Volume I. realize income therefrom.
51. The Municipal Treasurer Unimplemented
hasten the preparation of
the final list of The Municipal Treasurer
unserviceable properties was still preparing the final
so that the cost thereof list of unserviceable
can finally be determined, properties.
and the book value
reclassified to the Other
Assets account while
awaiting disposal.
AAR The gender gaps and/or 52. Management establish the Unimplemented
2010 differences within the locality GAD database storage of
could not be fully identified necessary information in Management believed that
and analyzed because the aid of effective gender- the Community-Based
Municipality did not develop responsive planning, Monitoring System data of
and maintain a Gender and programming and policy the Municipality was already
Development (GAD) formulation in available. Thus, the data
Database, thus, defeating the accordance with PCW- needed for developing the
purpose of having GAD- DILG-DBM-NEDA JMC GAD Database was no
responsive No. 2013-1 to ensure that longer a problem. However,
Programs/Projects/Activities the PPAs are aligned with the establishment of the said
(PPAs). GAD-related database was not a priority
undertakings so that the for Management during the
intended beneficiaries are calendar year.
assured of the services,
protection and other
assistance that may be
provided.
69
