Status of
Ref. Audit Observation Audit Recommendations
Implementation
these materials were not assured. reliable balance of the inventory
As a result, the balance of the account in the financial statements
Construction Materials Inventory at year-end.
account in the financial statements
as of December 31, 2023, was
rendered unreliable.
AAR 3. Cash advances for the payment of 3. We recommended that Implemented
2023 wages for Job Order workers Management submit the required
p.39 totaling ₱3,041,715.97 in CY 2023 documents to the audit team in
were not supported by the order to substantiate the payment of
documents required under Sections wages for Job Order workers
1.1 and 1.1.1 of COA Circular No. totaling ₱3,041,715.97, in
2012-001 dated June 14, 2012, thus adherence to Sections 1.1 and 1.1.1
the transactions lacked evidence to of COA Circular No. 2012-001
prove their propriety and validity. dated June 14, 2012.
4. We further recommended that the Implemented
Municipal Accountant ensure the
completeness of all supporting
documents for each cash advance
for payroll funds to cover salaries,
wages, allowances, honoraria, and
other similar expenses.
5. We furthermore recommended that Implemented
the Municipal Treasurer refrain
from granting cash advances for
payroll funds for salaries, wages,
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