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                                                                                            Status of
 Ref               Observation                         Recommendations                  Implementation/
                                                                                       Results of Validation
                                                   requirements in the PSCP
                                                   guidebook; and
                                               (f) Submit the plan to the City
                                                   DRRMO for review, to the
                                                   City Mayor for approval, and
                                                   to the SP for the passage of a
                                                   resolution to institutionalize
                                                   the PSCP.
2021     The valuation and accuracy of the 49) The City Mayor require the City           Unimplemented
AAR,     Infrastructure Asset accounts         Accountant to compute the                 No depreciation
 AO      amounting to ₱671,128,111.94 in       depreciation allowance of all its       expenses have been
No. 1,   the GF could not be ascertained       undepreciated        Infrastructure      recognized for the
page     due to the failure of the CAO to      Asset accounts for CY 2021 and          Road Networks asset
 32      provide for the depreciation          backwards.       Prior       years’          of the city.
         allowances for the current and        depreciation should be taken up
         prior years contrary to Paragraph     as Prior Period Adjustment in the         Note: In CY 2023,
         71 of IPSAS No. 17 and COA            books to be closed to Government           Management had
         Circular No. 2015-008 dated           Equity at the end of the reporting            computed the
         November 23, 2015, thus resulting     period.                                       depreciation
         in the overstatement of Assets and                                                allowance of all
         Government        Equity       and                                                 undepreciated
         understatement of the related                                                  Infrastructure Asset
         depreciation expense accounts of                                                  accounts (except
         the City by an undetermined                                                    Road Networks) for
         amount.                                                                           the CY 2021 and
                                                                                        backwards had been
                                                                                        computed and taken
                                                                                          up under JEV No.
                                                                                         100-22-06-0047(3)
                                                                                          dated 06/30/2022
                                                                                       which was submitted
                                                                                       to COA Bais through
                                                                                        a Transmittal Letter
                                                                                          dated October 25,
                                                                                            2022. (did not
                                                                                         include LRN in the
                                                                                             depreciation)
2021     The procurement of food supplies      50) Management require the DSWD             Unimplemented
AAR,     totaling          ₱26,548,890.35,         as the requisitioner of the food      No action taken by
 AO      ₱21,553,018.35 for COVID-19               supplies      purchased,       in         management.
No. 6,   operations and ₱4,995,872.00 for          coordination with the DRRMO,
page     Typhoon Odette, were not                  to submit the daily menu for
 43      supported with the daily menu of          meals and the persons to whom
         the meals to be served nor the list       these were served to the Audit
         of persons quarantined/victims of         Team        for       validation,
         calamities contrary to Section            encapsulated in SSMIs supported
         7.3.2 (f) of the 2016 Revised             with the RIS which shall serve as
         Implementing       Rules      and         basis for the Accountant in
         Regulations (IRR) of R.A. No.             recognizing the expenses in the
         9184, as well as the project              books.
         requirements of Section 3.1 of
         GPPB Circular No. 01-2020, thus,      51) Likewise, the end-user and the        Unimplemented
         casting doubt on the validity             Bids and Awards Committee



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