Status of
Ref. Audit Observation Audit Recommendations
Implementation
AAR 9. Disbursing Officers (DOs) were 14. We reiterated our recommendation Unimplemented
2023 allowed to draw multiple cash that the irregular procedure for In CY 2024, records showed that there
p.51 advances in one day to pay for granting cash advances, such as were still multiple cash advances
electric subsidy refund, prizes, multiple cash advances to DOs in granted on the same day.
overtime services, hazard pay, one day, be immediately stopped.
allowances, gratuity pay, honoraria,
and other similar payments, which 15. We also recommended that no Unimplemented
contradicts Section 4.1.2 of COA additional cash advances be granted In CY 2024, records showed that there
Circular No. 97-002 dated February to the DOs until their previous were still multiple cash advances
10, 1997, resulting in overlapping advances are settled or properly granted on the same day.
cash advances and unnecessarily accounted for.
exposing government funds to the
risk of loss through misapplication. 16. We further recommended that Implemented
Management consider appointing or
designating additional DOs to avoid
granting multiple cash advances to
the incumbent DOs.
Unimplemented
17. We furthermore recommended that Despite the Order by the Municipal
the Municipal Treasurer set a cut- Mayor regarding the processing and
off date for the submission of cut-off date of the submission of
approved payrolls by the different payrolls, some workers had yet to
municipal offices every pay period, comply, resulting in the late
and require strict adherence thereto. submission of payroll.
AAR 10. The Municipality appointed an We recommended that to avoid
2023 employee for the position of disapproval/invalidation of
p 53 Municipal Government Department appointments, the HRMO-Designate
Head I (Municipal Planning & ensure the following:
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