Status of
Ref. Audit Observation Audit Recommendations
Implementation
AAR 52. The Local Government Unit of We recommended that:
2012 Valencia entered into a Unimplemented
p.33 Memorandum of Agreement 76. Management terminate the MOA The operator had already been
(MOA) with the Valencia with the Valencia Community informed in writing regarding the
Community Development Development Cooperative; MOA termination but the MOA had
Cooperative, a non-government yet to be located.
organization, as the Operator of the
Barangay Bagsakan (BB) project, 77. Management should operate the Unimplemented
contrary to Section 2.a of Article III Barangay Bagsakan and train its Management had not taken any action.
of the MOA between the LGU and staff to manage the same.
the Department of Agriculture
Regional Field Unit No. 7, so that
the purpose of the project may not
be effectively achieved.
AAR 53. The Municipality did not prepare We recommended that the LGU: Unimplemented
2012 and submit the required financial 78. Prepare and submit immediately to Management had already informed the
p.35 evaluation and monitoring reports the auditor the income statement operator about the recommendation but
on the operation of the Barangay and balance sheet on the operation had yet to receive a formal response
Bagsakan Project, in violation of of the Barangay Bagsakan Project prior for them to take action.
items 2.p and 2.q of Article III of as of December 31, 2012, by
the Memorandum of Agreement requiring the operator to submit to
between the Local Government the Office of the Municipal
Unit of Valencia and the Accountant the necessary
Department of Agriculture Field data/information and records.
Unit No. 7, which could possibly Thereafter, the financial reports
result to failure in the attainment of shall be prepared and submitted
the objectives of the project. every 5th of each month.
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