STATUS OF IMPLEMENTATION OF PRIOR YEARS’ AUDIT RECOMMENDATIONS
Out of the 84 recommendations embodied in the previous years’ Annual Audit Reports, 23 were implemented and 61 were not
implemented, to wit:
Status of
Ref. Audit Observation Audit Recommendations
Implementation
AAR 1. The Municipality did not take 1. We recommended that Unimplemented
2023 advantage of the one-time cleansing Management prioritize the The Inventory Committee had yet to
p.35 of Property, Plant, and Equipment implementation of the one-time implement the one-time cleansing.
(PPE) due to non-compliance with cleansing of PPE accounts by
the guidelines and procedures of strictly following the guidelines and
COA Circular No. 2020-006 dated procedures provided in COA
January 31, 2020, thus adversely Circular No. 2020-006 dated
affecting the fairness of the January 31, 2020, to have reliable
presentation of the PPE accounts PPE balances that are verifiable as
with a net book value of to existence, condition, and
₱724,325,491.00 as of December accountability.
31, 2023, and may deprive
Management of reliable and useful
information in decision-making and
accountability for these assets.
AAR 2. The recording of construction 2. We recommended that Unimplemented
2023 materials worth ₱4,021,407.50 used Management observe the The Engineering Office had yet to find
p.37 in infrastructure projects lacked requisition procedures for materials the opportunity to implement this, as
necessary documentation, and the reporting on their issuance they were waiting for the new delivery
inconsistent with the pertinent as contained in the NGAS Manual of requested materials.
provisions of the NGAS Manual for for LGUs, Volume I, to ensure
LGUs, Volume I, thus, proper proper monitoring and accounting
monitoring and accounting for thereof, as well as to establish a
69
