STATUS OF IMPLEMENTATION OF PRIOR YEARS’ UNIMPLEMENTED AUDIT RECOMMENDATIONS
Of the 45 audit recommendations contained in the CY 2023 and prior years’ Annual Audit Reports, eight were implemented and 37 were
unimplemented. Of the eight implemented recommendations, two were closed due to changes in condition. Meanwhile, of the 37 unimplemented
recommendations, three were reiterated and included in audit observation numbers 1 and 9; while eight were restated in audit observation numbers
1, 2, 3, 5, and 6 in Part II of this report, in view of the similarity of the issues involved.
STATUS OF
IMPLEMENTATION/
REFERENCE OBSERVATION RECOMMENDATION
RESULTS OF
VALIDATION
2023 AAR The Local Government Unit did not take 1. Management observe the guidelines and Unimplemented
AO No. 1, advantage of the guidelines and procedures procedures provided in COA Circular No. This was reiterated in the
page 34 of COA Circular No. 2020-006 dated 2020-006 dated January 31, 2020 for the audit of CY 2024
January 31, 2020 on the one-time cleansing one-time cleansing of PPE account accounts as AO No. 1
of Property, Plant and Equipment (PPE), balances to have reliable PPE balances
thus adversely affecting the fairness of that are verifiable as to existence,
presentation of the financial position in the condition and accountability as follows:
financial statements and may deprive the a. Strictly follow the guidelines and
government of reliable and useful procedures in the conduct of physical
information in decision-making and count of PPE, recognition of PPE items
accountability for these assets. found at station, and disposition for non-
a. Non-conduct of complete physical existing/missing PPE items and require
count of all its PPE the Accountant and Property Officer to
b. Non-adoption of a unique property reconcile their records based on the
number for each PPE and absence of results of the actual physical inventory
property stickers placed on each PPE and effect necessary adjustments;
c. Non-submission of the approved PIP b. Adopt the uniform numbering system
for property numbers of PPE and require
d. Non-conduct of preliminary activities the Property Unit to update the property
prior to inventory taking stickers based on the prescribed format
and to include the required information
under Section 5.6 and 5.7 of COA
Circular No. 2020-006 dated January 31,
2020;
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