Status of
Ref. Audit Observation Audit Recommendations
Implementation
AAR 37. Management did not submit the 56. We recommended that the Local Unimplemented
2019 Agency Action Plan and Status of Chief Executive direct all Records showed that the AAPSI for
p.56 Implementation (AAPSI) within 60 department heads concerned to AAR 2023 was submitted by
days from the date of receipt of the submit their respective duly Management only on December 6,
2018 Annual Audit Report (AAR) accomplished AAPSI on the CY 2024.
contrary to Section 93 of the 2018 AAR, and assign a personnel
General Provisions of Republic Act to consolidate the same for
(RA) No. 10964 dated December submission to the Auditor.
29, 2017 for Fiscal Year (FY) 2018, Henceforth, Management should
precluding the Auditor from strictly comply with the submission
monitoring and validating the of the AAPSI within 60 days upon
actions taken to implement audit receipt of the AARs for the
recommendations, hence, the risk succeeding years.
that deficiencies may continue to
exist and, thus, affect the fairness of
the presentation of the
Municipality’s financial statements
as well as its operational efficiency.
AAR 38. Inventory of Breeding Stocks and 57. We recommended that the Unimplemented
2018 other biological assets including the Municipal Agriculturist establish The Municipal Agriculturist (MA) had
p.39 prevailing market price of each the actual status of the breeding yet to complete the verification of the
stock as of reporting date was not stock dispersal program by tracing former MA’s records and tracing of the
submitted by the Municipal the whereabouts and condition of whereabouts and condition of original
Agriculturist to the Municipal the original breeding stocks and breeding stocks and their offspring.
Accountant as required under their offspring, if any, and render a The Municipal Agriculturist had
Section 4.5.1 of COA Circular report to the Municipal Accountant submitted the property cards.
2016-004 dated September 30, which includes the fair market
2016, hence, the existence and value of each stock, for proper
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