Page 91 of 111
Status of
Ref Observation Recommendations Implementation/
Results of Validation
₱132,506,625.43, respectively, for the missing properties who accounts as AO No.
due to the failure to account for should be made to pay the value 1.
movable properties in the hands of thereof as shown in the
AOs and to submit the RPCI, accounting records;
contrary to Section 124 of the
NGAS Manual for LGUs, Volume 39) The CGSO coordinate with CAO Unimplemented
I. There was likewise no to fully account for the CY 2018- No action taken by
reconciliation with accounting 2022 PPE purchases, complete management.
records, thus, substantially casting with data on the property tag,
doubt on the existence and ARE, AO, and office/location of This is reiterated in
accuracy of the balances of the equipment, otherwise, those the audit of CY 2024
movable PPE and Inventories that cannot be accounted for shall accounts as AO No.
presented in the financial be a personal liability of the 1.
statements. person accountable for the said
property;
40) The Inventory Committee Unimplemented
conduct the required semi-annual No action taken by
physical count of inventories in management.
compliance with Section 124 of
the NGAS Manual for LGUs, This is reiterated in
Volume I; and the audit of CY 2024
accounts as AO No.
1.
41) The CGSO submit the SSMI with Unimplemented
complete documentation to the No action taken by
CAO as basis for preparing the management.
journal entries to recognize the
corresponding expense for the This is reiterated in
inventories consumed or the audit of CY 2024
distributed. accounts as AO No.
1.
Note: the CGSO had
only attached the RIS
in the DV, of which
the CAO based the
recording of the
expense accounts in
the books. No SSMI
was prepared by the
CGSO.
2022 Unutilized balances of the Priority 42) The City Mayor instruct the Local Implemented
AAR, Development Assistance Fund Finance Committee to process the The unutilized
AO (PDAF) totaling ₱555,017.50 immediate return of the balances of the
No. 7, have not been returned to the unutilized PDAF funds of PDAF totaling
page Bureau of the Treasury (BTr) for ₱555,017.50 to the National ₱555,017.50 was
51 reversion to the unappropriated Treasury, through the DOF, in returned to the BTr
surplus of the GF of the national compliance with the Supreme through DBP Check
government as ordered by the Court Decision. No. 0095108707
Supreme Court in its En Banc dated 8/14/2024 with
Decision promulgated under G.R. DV No. CK 300-24-
84