Annex A
Status of
Ref. Observation Recommendation Implementation/Results
of Validation
recorded balance in that newly The newly appointed
his cashbook. appointed/designated AOs received orientation
AOs are briefed on on the proper recording
the proper recording of transactions.
of the transactions
and other matters
related to their work.
AAR Management did not 12. Management include Implemented
2023, provide a safety vault in its annual budget
AO no. to its Disbursing the appropriations The Office of the
6, page Officer (DO) to for the purchase and Municipal Treasurer had
32 ensure the security of installation of a purchased and installed
its cash, contrary to safety vault or a steel safety vaults in her office.
Sections 2 and 123 of cabinet with a vault
PD No. 1445, thus for the DO and the
exposing government provision of
funds to a higher risk additional security
of loss through theft features at the
or misplacement. Municipal
Treasurer’s Office.
This measure is
necessary to exercise
prudence and ensure
the safety of
government funds
and important
financial documents,
in accordance with
Sections 2 and 123 of
PD No. 1445.
AAR The Municipality 13. Management stop Unimplemented
2023, designated Job designating JOs as
AO no. Orders (JOs) as Field field collectors and There was shortage of
7, page Collectors, strictly adhere to the personnel in the
33 performing the work provisions of Section Treasurer's Office.
of accountable 7.3 of the COA-
officers, inconsistent DBM JC No. 2, s.
with Sec. 7.3 of 2020.
COA-DBM JC No. 2, 14. Management fill the This was not one of the
s. 2020, thereby vacant positions in priority activities of the
