Management Status of
Ref. Audit Observation Audit Recommendation
Comment/Action Implementation
AAR Monthly BRS for CY 2023 10. We recommended that the Municipal The Municipal Accountant Not Implemented
2023 were not prepared and Accountant submit the CY 2023 monthly still had not submitted the
submitted to the Office of the bank reconciliation statements to the CY 2023 monthly bank
Auditor, which is inconsistent Auditor immediately and comply with reconciliation statements
with Section 74 of P.D. No. the provisions of Section 74 of P.D. No. to the Auditor.
1445 and Sections 3.2 and 3.4 1445 and Sections 3.2 and 3.4 of COA
of COA Circular No. 96-011, Circular No. 96-011.
thus, adversely affecting the
prompt audit of the Cash in
Bank account of the
Municipality.
Reiterated in Part II of this
Report
AAR Payments for some goods and 11. We recommended and Management Management had not taken Not Implemented
2023 services by the Municipality agreed to adhere strictly to the provisions any action.
amounting to ₱589,799.60 of Section 4 of P.D. No. 1445 and COA
were made without the Circular No. 2012-001 on documentary
necessary and complete requirements before effecting any
supporting documents as payments and see to it that all supporting
required under Section 4 of documents are complete and attached
P.D. No. 1445, hence, the together with the voucher.
validity, legality, and
reasonableness of the 12. We likewise recommended and Management had not Not Implemented
disbursements could not be Management agreed to submit the submitted the required
ascertained and verified. required documentation with the duly documentation for the
supplied information, as enumerated in subject transaction.
the attached Appendix 4, to avoid
suspension in audit.
56
