Management Status of
Ref. Audit Observation Audit Recommendation
Comment/Action Implementation
Reiterated in Part II of this 28. directing the Accounting Unit to follow
The Municipal Accountant Not Implemented
Report the perpetual inventory method in the
had already followed the
purchase of supplies and materials, to
Perpetual Inventory
include the maintenance of supply and
Method of recording its
property ledger cards in compliance with
supplies.
Chapter 7, Sections 114 and 121 of the
MNGAS, and to make the necessary
adjusting entries to properly recognize
the appropriate inventory accounts upon
purchase instead of expenses.
AAR Payment of membership and 29. We recommended that Management Payments to PCL still had Not Implemented
2021 registration fees totaling require the issuance of an Official not been supported by AF
₱120,000.00 for the Year-End Receipt (Accountable Form No. 51) No. 51.
Evaluation and Review from the Philippine Councilor’s League,
conducted by the Philippine for its payment of membership and
Councilor’s League (PCL) – registration fees in compliance with
Negros Oriental Chapter Section 4(6) of P.D. No. 1445 and
attended by Sangguniang Sections 42 and 44, Chapter 7, Title I(B)
Bayan (SB) members in CY Book V of the Administrative Code of
2021, were not issued with 1987. Pending compliance hereto, the
Accountable Form No. said payments shall be suspended in
51/Government Official audit.
Receipt, contrary to Section
4(6) of Presidential Decree
(P.D.) No. 1445, which may
result to unrecorded collection
and possible loss of
government funds.
62
