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                                                                                                                             Status of
Ref.            Audit Observation                    Audit Recommendation                  Management Comment/Action
                                                                                                                          Implementation
                                                 determination that the latter is valid,
                                                 otherwise refund the payment of the
                                                 latter; and

                                                 Submit the following documents to The officials and employees
                                                 enable us to make a decision in concerned are no longer connected
                                                 audit:                            with the LGU.

                                             22. legal basis for the grant of additional                                       Not
                                                 services to personnel;                                                    Implemented

                                             23. certification as to the employment                                            Not
                                                 status of the personnel granted                                           Implemented
                                                 payments for additional services;

                                             24. PS cost of CY 2015 and compliance                                             Not
                                                 with the 55% PS cap;                                                      Implemented

                                             25. specific details/Program of Work on
                                                 the project undertaken for which the                                          Not
                                                 daily wages were incurred, and the                                        Implemented
                                                 status of work accomplishment
                                                 thereon; and

                                               26. Explanation of the rendition of extra                                       Not
                                                   time services for straight periods                                      Implemented
                                                   and the required documents proving
                                                   the    accomplishment of          the
                                                   expressed necessity.
2015   Several lots of the municipality with a 27. We recommended that management Management had not allocated                 Not
 ML    total market value of ₱34,019,860.00        require the Municipal Assessor, as any funds for the land titling in    Implemented
       were not recorded in the books of           well as the Municipal Treasurer, to CY 2024.

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