Status of
Ref. Audit Observation Audit Recommendations
Implementation
heavy equipment were purchased.
AAR 17. Fund transfers to various Non- 29. We also recommended that Implemented
2021 Government Organizations (NGOs) Management require the concerned
p.39 totaling ₱145,000.00 were NGOs for the immediate liquidation
incorrectly recorded as outright of the funds received with the
expenses under account Donations necessary supporting documents
(5-02-99-080) instead of account and prepare the accounting entry to
Due from Non-Government take up the liquidation.
Organizations/People’s
Organizations (1-03-06-030),
contrary to COA Circular No.
2015-009 dated December 1, 2015,
hence, the total expenses and total
assets were overstated and
understated, respectively, by the
same amount, as of December 31,
2021, while the proper liquidation
thereof was not ensured.
AAR 18. Fund transfer of ₱150,000.00 to the 30. We recommended that Unimplemented
2021 Metropolitan Inter-Local Health Management strictly observe the Management still had not submitted the
p.42 Zone (MILHZ) was not supported documentary requirements on fund Sangguniang Bayan Resolution
with the documentary requirements transfers in accordance with Section authorizing the grant of assistance for
provided under Section 3.1.1 of 3.1 of COA Circular No. 2012-001 specific projects of the MILHZ as
COA Circular No. 2012-001 dated and require the MILHZ to furnish required in the pertinent COA Circular.
June 14, 2012, hence, the propriety the LGU District Health Board a This is still necessary because even
and validity of the transaction could copy of the financial statement though the expenditure was already
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