Ref. Audit Observations Audit Recommendations Status of Implementation
acknowledged by official receipts which should be charged against maintenance and operation of the
(ORs) and neither were the financial the Petty Cash Fund; station.
report prepared for the receipts and
expenses of the Station, in violation 57. Submit to the Auditor the Unimplemented
of pertinent provisions of Presidential following: (i) Latest annual reports Management had difficulty locating the
Decree (PD) No. 1445 and the submitted to NNC with proof of needed reports.
Manual on the New Government receipt by the NNC; and (ii) List
Accounting System (NGAS), of clients/subscribers together with
Volume I, thereby, eliminating the corresponding contract, if there
accounting thereof as government is any; and
funds and audit by the Commission
on Audit (COA). 58. Submit an explanation on the Unimplemented
deficiencies noted. Management had been unable to
receive an explanation from the station.
AAR 32. The Municipal Engineer did not We recommended that Management:
2020 conduct a complete detailed
p.61 engineering works prior to the 59. Require the Municipal Engineer to Unimplemented
preparation and subsequent approval conduct the complete detailed Management had yet to comply with
of program of work (POW) contrary engineering activities before any this.
to Section 17.6 of the Revised POW is prepared and subsequently
Implementing Rules and Regulations approved to ensure that projects
(IRR) of Republic Act (RA) No. are completed on schedule, the
9184, causing prolonged suspension desired benefits are immediately
of work in project implementation enjoyed by the intended
and unnecessary delay in the delivery beneficiaries;
of desired benefits to the targeted
end-users of the projects. 60. Closely monitor project Implemented
implementation so that any
unnecessary delays may be
94
