Status of
Ref. Audit Observation Audit Recommendation Management Comment/Action
Implementation
without the necessary supporting refrain from remitting personal loan the employees, allowing the LGU to
documents, such as a Memorandum of payments on behalf of the LGU deduct and remit bonuses as
Agreement (MOA) or written employees without a written MOA payment for their loans.
authorization from the employees or authority from the employees
allowing the deduction of loan allowing the deduction of loan
payments from their salaries, in payments from their salaries.
contravention of Section 4(6) of P.D.
No. 1445. As a result, the roles and
responsibilities of the parties involved
could not be established, which
compromises accountability and
objective evaluation of fund utilization.
AAR Registration fees totaling ₱35,000.00 11. We recommended and Management The Municipal Councilors still had Not
2023 paid by two Sangguniang Bayan agreed to request the Philippine to submit the Official Receipts (AF Implemented
members in connection with their Councilors League Incorporated to No. 51) as proof of the registration
attendance at the 2023 PCL National acknowledge their payments with fees paid.
Convention conducted by the PCL were government Official Receipts
not acknowledged by government (Accountable Form No. 51) in
official receipts (Accountable Form No. compliance with Section 505(b) of
51), contrary to Section 505(b) of R.A. R.A. No. 7160 and Sections 42 and
No. 7160 or the Local Government 44, Chapter 7, Title I(B) Book V of
Code of 1991 and Sections 42 and 44, the Administrative Code of 1987.
Chapter 7, Title I(B) Book V of the
Administrative Code of 1991,
effectively preventing the accounting
and audit thereof.
AAR The consolidated balances of reciprocal 12. We recommended that the Management had already requested Not
2022 accounts, Due from Other Funds and Municipal Accountant reconcile the the write-off for the Due from Implemented
ML Due to Other Funds for CY 2022, balances of the reciprocal accounts accounts that are dormant for 10
2015 showed an unreconciled difference of under the three funds and book the years and above on 06/09/2023 and
₱657,163.97, indicating some neglect necessary adjustments to bring their refiled the same on 07/282023.
by the Accounting Office in monitoring balances into agreement. The However, Management still had to
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