Status of
Ref. Audit Observation Audit Recommendations
Implementation
79. Furnish the auditor a copy of the Unimplemented
required monitoring and evaluation There had only been a partial
reports as well as the report on the submission of financial statements
marketing strategies and because the Manager submitted only
management system aimed to the annual financial statements instead
ensure project sustainability of the monthly report as required by
measures and the achievement of the MOA. The Manager of the
the purpose of the BB Project. Bagsakan had also failed to submit the
monitoring and evaluation reports,
including the marketing strategies.
AAR 54. Absence of proper recording in the We recommended that: Unimplemented
2011 receipt and issuance of supplies and 80. The Municipality maintain a single The storekeeper had not been able to
p.37 materials, lack of adequate control, stockroom with adequate storage maintain a logbook and index card of
as well as lack of sufficient storage space for all materials and a all items due to the existing stockroom
and proper care thereof, exposed responsible storekeeper be assigned of the Municipality not having enough
undetermined amount of supplies thereat. The stockroom should be space to accommodate all items
and materials to possible losses or secured against pilferage, procured by the Municipality.
wastage due to pilferage, unauthorized use and protected
unauthorized use, and deteriorating from deteriorating effects of the
effects of weather, thereby not elements;
ensuring efficiency and economy in
the operations of the Municipality, 81. The materials in the stockroom Unimplemented
in violation of Section 2 of should be properly arranged in such The Municipality had not yet
Presidential Decree No. 1445 and a way as to facilitate retrieval when constructed a stock room with adequate
other existing regulations. needed and ensure that fresh usable storage space for all materials to be
items are always available. stored.
Materials should be issued on first
in, first out basis;
106
