STATUS OF
IMPLEMENTATION/
REFERENCE OBSERVATION RECOMMENDATION
RESULTS OF
VALIDATION
2020 AAR The grant of financial assistance to the 29. Management require the recipient Unimplemented
AO No. 2, frontliners of its 15 component Barangays barangays to liquidate the funds by Management
Page 32 totaling ₱1,000,000.00 was not properly submitting the documentary requirements commented that eight
supported with documentary requirements prescribed under Section 3.1.1 of COA barangays still had not
prescribed under Section 3.1.1 of COA Circular No. 2012-001 dated June 14, complied with the
Circular No. 2012-001 dated June 14, 2012, and comply with the documentary required liquidation and
2012, hence, the propriety and validity of requirements on fund transfers. submission of necessary
the transaction could not be ascertained. supporting documents.
2020 AAR Non-compliance with the reporting 30. Management prepare a one-time report to Unimplemented
AO No. 10, requirements for in-kind donations the National Disaster Risk Reduction and A report on the in-kind
Page 56 contrary to Section 1 of COA Circular No. Management Council, through the Office donations received by
2020-009 dated April 21, 2020, hence, we of the Civil Defense, on all donations the Municipality had not
could not validate the actual distribution received by the Municipality and furnish been furnished by the
and the balances of the donated goods. the Auditor a copy of the (1) Management to the
Acknowledgement Receipts of the Auditor. Likewise, a
Donations In-Kind; (2) Proof of receipt by copy of the distribution
and distribution to the beneficiaries; and sheets or any equivalent
(3) Inventory of remaining undistributed documents had not been
items, if any, in accordance with Section 1 submitted to the Audit
of COA Circular No. 2020-009 dated Team.
April 21, 2020.
2018 AAR The Real Property Tax (RPT) and Special 31. The Municipal Treasurer provide the Unimplemented
AO No. 1, Education Tax (SET) Receivables were Municipal Accountant a copy of the RPT This was restated in the
Page 34 understated by approximately records for CY 2018 and prior years to audit of CY 2024
₱34,507,665.58 because the accounts establish the beginning balance for CY accounts as AO No. 2.
established at the beginning of the year 2019.
were based on estimates rather than on a Unimplemented
32. Henceforth, furnish the Municipal
duly certified list of taxpayers with the Accountant at the beginning of each year
corresponding amount due and collectible a certified list of taxpayers with the
for the year, contrary to Section 20 of the amount due and collectible for the current
Manual on the New Government year as the basis for recording the RPT
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