Management Status of
Ref. Audit Observation Audit Recommendation
Comment/Action Implementation
AAR The Municipal Treasurer did 35. We recommended that the Municipal Management still had not Not Implemented
2020 not thoroughly examine the Mayor direct the OIC-Municipal taken any action.
books of accounts of business Treasurer to collect from the supplier the
taxpayers nor conduct underpayment of ₱47,074.50, otherwise
confirmation on the declared file appropriate action against the erring
gross receipts stated in the supplier. Henceforth, the OIC-Municipal
application for renewal of Treasurer should verify from the records
business licenses contrary to of the BIR or from audited financial
Section 171 R.A. No. 7160, statements the accuracy of the declared
thus, resulting in the gross receipts of the taxpayers in order to
underassessment or under assess the correct amount of tax.
collection of income.
AAR The Human Resources and 36. We recommended that the HRMO- Management still had not Not Implemented
2020 Management Office- Designate submit promptly to the taken any action.
Designate did not submit Municipal Accountant copies of the daily
copies of the daily time time records and the latter to submit the
records to the Municipal same to the Office of the Auditor in order
Accountant and the latter to to determine and evaluate any irregular,
Auditor’s Office in violation illegal or erroneous transactions of the
of COA Circular No. 95-006, agency.
thus causing the delay in the
audit verification of any
irregular, illegal or erroneous
transactions.
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