Annex A
Status of
Ref. Observation Recommendation Implementation/Results
of Validation
be able to recover its accordance with RA
funds in case of loss No. 7160 and
or defalcation. Treasury Circular
No. 02-2019.
AAR The recently 7. Municipal Treasurer, Implemented
2023, designated henceforth:
AO no. Accountable Officers The outgoing AO
4, page (AO) did follow the Require the outgoing submitted their old
29 requirement stated in AO to submit their cashbook to the
Section 6.1 of COA cashbook to the Municipal Treasurer and
Circular No. 97-002, Municipal Treasurer Municipal Accountant.
which mandates the and Municipal
use of a new Accountant for
cashbook upon verification and
assumption. As a recording purposes;
result, the current 8. Instruct the newly Implemented
AO's accountability appointed or
was not properly designated AO to use The newly appointed AO
segregated and a new cashbook in had used a new cashbook.
validated from the accordance with
previous AO, leading COA Circular No.
to doubts about the 97-002; and
accuracy of the 9. Brief the newly Implemented
recorded cashbook appointed or
balances. designated AOs on The newly appointed AO
the proper recording was oriented and briefed
of transactions and on the proper recording
other matters relating of transactions in the
to their role as a cashbook.
disbursing officer.
AAR The AO erroneously 10. The AO, henceforth, Implemented
2023, recorded partially record transactions
AO no. paid payrolls in his and reconcile the The AO recorded
5, page cashbook as fully balances per book transactions in the
31 paid inconsistent and cash on hand cashbook, which was
with Sections 6.2 and daily, in accordance reconciled with cash
6.3 of COA Circular with COA Circular balance.
No. 97-002, thereby No. 97-002.
understating the 11. The Municipal Implemented
Accountant ensure
