Status of
Ref. Audit Observation Audit Recommendations
Implementation
not be ascertained. including a narrative report on the included in the Annual Budget under
utilization of the revolving fund as the Municipal Head Office under
required under Item III of the MOOE-ILHZ Municipal Counterpart,
MOA. it was listed under a generic name as
“Maintenance and Other Operating
Expenses”.
AAR 19. The payment of two units of 31. We recommended that Unimplemented
2021 reconditioned garbage compactor Management immediately submit to The Certification prepared by the
p.44 truck amounting to ₱4,499,000.00 the Auditor the MENRO Designate could not be
was not supported by a certification/documentation for the considered compliant with the required
certification/ documentation of the acquired two units of heavy certification/documentation of the
general obsolescence, the equipment containing the required general obsolescence, the availability
availability of spare parts, the information stated under Section of the spare parts, the quality, degree,
quality, degree and extent of repair 4.5 of NBC No. 446-A dated and extent of the repair done, and the
and the maintenance requirements January 30, 1998. We further maintenance requirements of the
of the heavy equipment, as required recommended that, henceforth, acquired heavy equipment.
under Section 4.5 of the National Management adhere strictly to the
Budget Circular (NBC) No. 446-A prescribed policy guidelines on the
dated January 30, 1998, thus, it purchase of “secondhand/
could not be determined whether reconditioned” transport and heavy
the purchase was the most equipment.
advantageous to the government.
AAR 20. The Municipality of Valencia 32. We recommended that the Unimplemented
2021 transferred funds amounting to Municipal Accountant submit the Management had yet to submit the
p.46 ₱185,000.00 to various Non- lacking supporting documents as lacking supporting documents, such as
Government Organizations as their required under Section 2.0 of COA the Audited financial reports for the
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