Status of
Ref Observation Recommendations Implementation/
Results of Validation
88) Ensure that mitigating or Unimplemented
compensating controls like No action taken by
periodic reconciliation of records management.
and inventories, restricting
release to qualified recipients and
with complete documentation,
updated recording and
monitoring of consumption, are
working effectively to reduce the
risk of error or irregularities.
2018 Substantial cash advances Management to:
AAR, amounting to ₱4,490,470.96
AO remained unliquidated and had 89) Direct the City Accountant to Unimplemented
No. 9, been outstanding for at least 19 send demand letters for the As of December 31,
page days to over 10 years, while immediate liquidation of 2024, unliquidated
54 additional advances were granted unliquidated cash cash advances
even if the previous ones were not advances/secure a copy of the totaled
yet settled, contrary to Section 89 duly-received transmittal letter ₱5,704,884.06.
of P.D. No. 1445 and COA for the liquidation of the
Circular No. 96-004, thereby intelligence funds, withhold
exposing government funds to the payment of any money due to the
risk of misappropriation and AO after due notice, and
overstating the Due from Officers henceforth, strictly observe the
and Employees account and requirements/ limitations
understating the related expense stipulated under Section 89 of
accounts. The amount includes P.D. No. 1445 and COA Circular
the cash advance for intelligence No. 96-004;
fund totaling ₱3,665,000.00 for
which no liquidation documents 90) Exhaust all means for the Unimplemented
were submitted to the COA settlement of the accountability No action taken by
Chairperson nor was the of AOs who are already deceased management.
Accountant furnished a copy of the or no longer in the service, and
transmittal letter duly received by
the said office, contrary to COA 91) Henceforth, ensure that controls Unimplemented
Circular No. 2003-003. are in place so that all money and No action taken by
property accountability of management.
outgoing AOs are settled prior to
the release of the clearance,
otherwise the joint liability clause
under Section 104 of P.D. No.
1445 shall apply.
2018 Projects with lump-sum Management to:
AAR, appropriations totaling
AO ₱29,497,455.56 and 92) Replenish the 20 per cent Unimplemented
No. 2, administrative projects totaling Development Fund from the GF No action taken by
page ₱48,204,754.08 that do not meet Proper, through an appropriation management.
31 the socio-economic development ordinance, the cost of
and environmental management administrative projects, e.g.
outcomes specified under DILG- landscaping and park
DBM JMC No. 2017-1 remain improvements, installation of
earmarked under the 20 per cent elevator and the purchase of a
Development Fund, hence motorcycle and henceforth desist
inadvertently limiting the funds to from appropriating the 20 per
97
