STATUS OF
IMPLEMENTATION/
REFERENCE OBSERVATION RECOMMENDATION
RESULTS OF
VALIDATION
2023 AAR The Cash Local Treasury account showed 6. The Municipal Treasurer and Municipal Unimplemented
AO No. 5, an unreconciled difference of Accountant trace the differences This was restated in the
page 42 ₱(2,973,348.49) against the cashbook between the cashbook and General audit of CY 2024
balance, inconsistent with Section 143 Ledger of the Cash Local Treasury accounts as AO No. 5.
(A.7) of the Local Treasury Operations account.
Manual (LTOM), 2nd Edition, thus 7. Management, henceforth, require the
reliability of the cashbook and General Unimplemented
Municipal Treasurer and Municipal
Ledger (GL) balances could not be relied Accountant to properly conduct the
upon. quarterly reconciliation between the
treasury records and accounting records
in compliance with Section 143 (A.7) of
the LTOM.
2023 AAR The Accounts Payable (A/P) balance of 8. Management revert to the Unimplemented
AO No. 6, ₱6,587,995.49 as of December 31, 2023, unappropriated surplus of the General
page 44 was understated by ₱148,140.50 due to the Fund the balance of the undocumented
inclusion of undocumented obligations A/P with no valid claims pursuant to
without valid claims, that have remained Section 98 of PD No. 1445.
outstanding for more than two years, which
were not reverted to the unappropriated
surplus, inconsistent with Section 98 of PD
No. 1445.
2023 AAR Unexpended balances of Continuing 9. The Municipal Budget Officer, MPDO, Unimplemented
AO No. 7, Appropriations amounting to Municipal Engineer, and Municipal Management had
page 45 ₱22,776,284.23 for various projects, Accountant review and monitor the indicated in their AAPSI
programs, and activities (PPAs) remained balances of the continuing that they had already
unutilized, inconsistent with Section 5.0 of appropriations under the 20% DF, which initially implemented the
the DILG-DBM Joint Memorandum shall be the basis for the Local Finance recommendation.
Circular No. 2017-1 dated February 22, Committee to recommend to the Local
2017 and Section 322 of Republic Act Chief Executive the reversion of those
(RA) No. 7160, thereby depriving the pertaining to completed projects and
public of timely benefits from the those no longer needed so that the funds
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