Management Status of
Ref. Audit Observation Audit Recommendation
Comment/Action Implementation
AAR The Municipal Engineer did 32. We recommended that the Municipal Management still had not Not Implemented
2020 not submit to the Municipal Engineer submit/attach in the taken any action.
Accountant copies of disbursement vouchers/payrolls copies
Certificate of Completion for of the Certificate of Completion for
projects implemented by projects implemented by administration.
administration as basis of the 33. We also recommended that the Local Management still had not Not Implemented
latter to close the Construction Chief Executive hire permanent/casual taken any action.
in Progress account to its personnel to assist the depleting staff of
appropriate property, plant and the Office of the Municipal Accountant
equipment (PPE) account as so that they could update the subsidiary
required under Section 50 of ledgers and other records of the agency.
the Manual on the New
Government Accounting 34. Lastly, we recommended that the Management still had not Not Implemented
System for Local Government Municipal Accountant and Municipal taken any action.
Units (NGAS), municipality Engineer conduct inventory of
overstated and the related completed and on-going projects and
property, plant and equipment reconcile the ledgers and list of
accounts understated by publicized projects at least quarterly in
₱63,683,881.04. order that differences between the two
records can be adjusted immediately to
ensure the accuracy and fairness of the
presentation of the construction in
progress and the appropriate property,
plant and equipment accounts in the
financial statements.
64
