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                                                                                                                 STATUS OF
                                                                                                             IMPLEMENTATION/
REFERENCE               OBSERVATION                                   RECOMMENDATION
                                                                                                                RESULTS OF
                                                                                                                VALIDATION
2008 AAR    Due to the failure of the officials concerned   45. The agency head to strictly implement the    Unimplemented
            in ensuring the settlement of disallowances        policies governing the settlement of          Persons liable were no
            of officials and employees of the                  disallowance and issuance of clearance.       longer connected with
            municipality, disallowances        amounting       As much as practicable, resort to some        the Municipality.
            to ₱995,400.00 remain unsettled, of which          remedies and sanctions to effect
            ₱122,150.00 pertained to employees who             settlement, such as salary deductions to be
            have already left the service.                     applied in satisfaction of the indebtedness
                                                               to the government. Send written notices to
                                                               the officials and employees who are no
                                                               longer in the service and determine the
                                                               liability of officials who issued clearance
                                                               despite the existence of unsettled
                                                               disallowances.




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