STATUS OF
IMPLEMENTATION/
REFERENCE OBSERVATION RECOMMENDATION
RESULTS OF
VALIDATION
Accounting System (NGAS), Volume I, and SET Receivables in compliance with
thus, resulting in zero balances in RPT Tax Section 20 of the NGAS Manual, Volume
Receivables and Deferred RPT Income 1.
accounts at year-end.
2018 AAR The propriety of the implementation of the 33. The MSWDO submit the aforementioned Unimplemented
AO No. 6, Supplementary Feeding Program (SFP) out documents in order for us to properly The distribution lists or
Page 46 of the funds transferred from the evaluate the utilization of the SFP Fund AR for the total
Department of Social Welfare and and to ascertain whether the objectives of procurements of
Development (DSWD) could not be the said program were attained pursuant to ₱767,435.60 had not
established because this was not properly AO No. 04 dated February 23, 2016. been submitted.
documented and supported with stock cards 34. Henceforth, require the MSWDO to
or acknowledgment receipts to account for maintain stock cards to record all receipts
the distribution of the goods to the different and issuances of supplies relative to the
Day Care Centers (DCCs) contrary to implementation of the SFP.
Section B.2.3 of Administrative Order
(AO) No. 04 dated February 23, 2016, and
Section 114 of the New Government
Accounting System (NGAS) Manual,
Volume I.
2017 AAR Receivables amounting to 35. The Municipal Accountant coordinate Unimplemented
AO No. 2, ₱1,327,983.62 remained uncollected for with the MPDC and MSWDO in tracing
Page 32 two years and above because the specific and locating documents to support the
loan borrowers could not be identified due claims.
to a lack of subsidiary records contrary to 36. That the Municipal Accountant issue Unimplemented
Section 4 of the Manual on the New demand letters to concerned individuals,
Government Accounting Standards This was restated in the
determine its collectability, and, if audit of CY 2024
(NGAS) for Local Government Units warranted, request for write-off from the
(LGUs), Volume I and COA Circular accounts as AO No. 6.
Commission on Audit.
No. 2016-005 dated December 19, 2016.
84
