Annex A
Status of
Ref. Observation Recommendation Implementation/Results
of Validation
its constituents and to
augment the special
education fund.
AAR Cash advances 28. The Municipal Unimplemented
2022, totaling Mayor order the
AO no. ₱2,234,055.20 withholding of Demand from
2, page remained payment of any accountable officers had
27 unliquidated as at money due from been made.
year-end, even if their officials and
purposes had been employees with Possible actions would be
served contrary to unliquidated cash considered in the next
Section 89 of advances, 30 days calendar year, wherein
Presidential Decree after the service of Management can demand
(PD) 1445 and the demand letters liquidation, withhold
Section 5 of COA where no liquidation payment, or impose legal
Circular No. 97-002 has been submitted actions against personnel
dated February 10, by the accountable concerned.
1997, thus exposing officers concerned,
the funds to possible pursuant to COA
loss and/or Circular No. 97-002.
misappropriation, 29. Management impose Unimplemented
while resulting sanctions on the
further in the non- responsible officials This remedy was not
recognition of and employees, in implemented by
expenses in the accordance with PD Management to give
period they were No. 1445 and the another chance to
incurred. revised Penal Code. responsible officials and
employees.
AAR Unliquidated cash 30. Management Unimplemented
2022, advances amounting demand the
AO no. to ₱308,000.00 as of immediate The official receipts
9, page December 31, 2022, liquidation and needed to liquidate the
38 pertained to the settlement of the cash advance were still
procurement of cash advance for incomplete. An assigned
goods and supplies construction personnel was tasked
which were made materials of with locating them.
through the drawing ₱300,000.00.
of cash advances
totaling ₱500,000.00,
contrary to the
