Status of
Ref Observation Recommendations Implementation/
Results of Validation
AO worth ₱250,000.00 for the Individual Program of Work, the No action taken by
No. 7, painting of a 6 meter by 8 meter Abstract of Bids, canvass and management.
Unnu school stage which were also AIR, be made to answer for the
mbere found to have not been applied to alleged purchase of paints worth
d page the project, thereby resulting to ₱250,000.00 and to refund such
loss of government funds. cost to the government.
2007 The City Government paid 114) Management require the City Unimplemented
AAR, honoraria amounting to Accountant and the City The City did not
AO ₱655,200.00 to the Board of Treasurer to bill the COMELEC receive any refund
No. 2, Election Inspectors (BEIs) during for the amount disbursed by the from the recipients.
page the May 14, 2007 National and city as honoraria to the BEIs in
22 Local Elections in violation of the May 14, 2007 National and
Section 10 of the Omnibus Local Elections, otherwise,
Election Code of the Philippines require the recipients to refund
(Batas Pambansa Blg. 881). the amount collected.
115) The bill be sent to the local Implemented
COMELEC inasmuch as the Management had
honoraria was not coursed thru sent a bill to the
the national COMELEC but paid COMELEC.
directly to the BEIs.
2007 Properties amounting to 116) Management require the AOs to Unimplemented
AAR, ₱180,490.00 were lost but no file an application for relief of No action taken by
AO requests for relief from property property accountability together management.
No.4, accountability were requested in with supporting documentation.
page violation of Section 378, Title VI, In case of denial on the requests
26 Book II of R.A. No. 7160 and of relief, require them to pay the
Section 73 of P.D. No. 1445, thus money value of such property.
these are still carried in the books
of accounts of the City, thereby
overstating the assets accounts.
2007 The computerization program of 117) A cut-off status report be Unimplemented
AAR, the CTO was not provided with the prepared for the actual work Management did not
AO complete specification accomplished by the original submit the cut-off
No. 9, requirements on the collection programmer vis-à-vis the original status report for the
page system, thus, data and reports contract for the computerization actual work
34 generated from the system were of the CTO and all its systems. accomplished by the
not complete and accurate. original programmer.
2005 The lot purchased by the City of 118) Management secure the TCT of Unimplemented
AAR, Tanjay under TCT No. T-19965 the lot purchased as an No action taken by
AO for ₱1,950,000.00 lacked indispensable requirement, management.
No. 5, sufficient documentation and did without prejudice to the price
page not have the requisite Certificate evaluation to be made based on
39 of Title under the name of the the Provincial Appraisal
LGU in violation of Section 148 of Committee report and BIR zonal
COA Circular No. 92-386 and valuations previously submitted
Section 449 of the GAAM, by the City Assessor, including
Volume I. the necessity of incurring
additional costs for the existing
building thereon.
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