Status of
Ref. Audit Observation Audit Recommendations
Implementation
119 and 120 of New Government each real property.
Accounting System (NGAS)
Manual, Volume 1.
AAR 47. The Local Government Unit (LGU) 70. We recommended that the LGU Implemented
2016 did not implement the Bottom-Up officials implement the programs
p.37 Budgeting projects with total funds immediately and undertake a
received amounting to ₱5.29 concerted effort to address
million in accordance with the whatever obstacles that may hinder
Memorandum of Agreement the implementation and completion
(MOA) entered into by and of the project as scheduled.
between the Local Government
Units (LGUs) and National
Government Agencies (NGAs),
depriving the target beneficiaries
from availing of the benefits that
could have been derived from the
projects/programs.
AAR 48. The Municipality did not strictly 71. We recommended that the Unimplemented
2016 enforce Section 3 of Municipal Municipal Accountant immediately
p.39 Ordinance No. 2001-3, series of send demand letters to the The demand letters of some of the
2001, on Electrical Installation beneficiaries with outstanding loans beneficiaries had yet to be sent since
Loan Program, resulting in receivable of more than five years they could no longer be located.
uncollected Loans Receivable of pursuant to Section 3 of Municipal
₱1.85 million as of December 31, Ordinance No. 2001-3.
2016, thus, exposing government
funds to possible loss due to non-
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