Status of
Ref. Audit Observation Audit Recommendations
Implementation
Development Coordinator), even 18. Issue appointment under a Unimplemented
though the candidate did not meet permanent status only to a person The Appointment had yet to be
the necessary experience required who meets all the qualification resolved and was still on appeal at the
for the position, contrary to the requirements of the position to Civil Service Commission RO-7, Cebu
provisions of the 2017 ORAOHRA, which he/she is being appointed, City.
revised 2018. Thus, there is a risk including the appropriate eligibility,
that the appointing authority may in accordance with the provisions
have to refund the payment of the of law, rules, and standards
appointee’s salary if the promulgated in pursuance thereof;
appointment is finally disapproved. and
19. The accuracy, authenticity, and Unimplemented
completeness of all the The appointment had not yet been
requirements and supporting papers resolved and was still under appeal at
in connection with all cases of the Civil Service Commission RO-7,
appointments are thoroughly Cebu City.
reviewed and checked before they
are submitted to the CSC.
AAR 11. The cashbooks maintained by the 20. We recommended that the Local Unimplemented
2022 accountable officers were neither Chief Executive require the The Municipal Treasurer had yet to
p.35 updated and balanced daily, ruled Municipal Treasurer to promptly complete the updating the cashbooks.
and footed, nor closed at the end of update, balance, and certify the
each month, while the required collections, deposits, and
certifications were not disbursements on the cashbooks,
accomplished either, contrary to the ensure the correctness and accuracy
pertinent provisions of the New of entries recorded therein, and
Government Accounting System henceforth adhere to the existing
(NGAS) Manual for Local regulations on the handling,
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