Annex A
Status of
Ref. Observation Recommendation Implementation/Results
of Validation
Circular No. 98 dated
October 14, 2011 and
Budget Circular No.
2013-3 dated
November 21, 2013,
thus resulting to
illegal disbursement
of government funds
amounting to
₱1,709,000.00.
AAR The Municipal 44. Management, Unimplemented
2012, Accountant failed to henceforth, regularly
AO no. submit to the auditor prepare and submit This was revised in the
1, page the year-end and the Trial Balances, audit of CY 2024
17 quarterly Trial Financial Statements accounts in Paragraph
Balances and and its supporting Nos. 6 to 17.
Financial Statements schedules and
for calendar year accounts every end
2012 contrary to of quarter to the
sections 70, 72 and auditor concerned.
76 of the Manual on
the New Government
Accounting System,
Volume I, thus
precluding the local
officials from being
informed on the state
of the municipality’s
finances, which is
important in
legislative and
executive decision-
making.
AAR Market and 45. Management Unimplemented
2012, Slaughterhouse, design/adopt
AO no. among the income measures and Management did not
10, page generating projects of strategies to remedy consider this a priority
37 the municipal the high expenditures activity in the audited
government, were in the operations of year.
