Ref. Audit Observations Audit Recommendations Status of Implementation
ascertained.
AAR 34. Management did not submit the 63. We recommended that the Local Implemented
2019 Agency Action Plan and Status of Chief Executive direct all
p.38 Implementation (AAPSI) within 60 department heads concerned to
days from the date of receipt of the submit their respective duly
2018 Annual Audit Report (AAR) accomplished AAPSI on the CY
contrary to Section 93 of the General 2018 AAR, and assign personnel
Provisions of Republic Act (RA) No. to consolidate the same for
10964 dated December 29, 2017 for submission to the Auditor.
Fiscal Year (FY) 2018, precluding Henceforth, Management should
the Auditor from monitoring and strictly comply with the
validating the actions taken to submission of the AAPSI within
implement audit recommendations, 60 days upon receipt of the AARs
hence, the risk that deficiencies may for the succeeding years.
continue to exist and, thus, affect the
fairness of the presentation of the
Municipality’s financial statements
as well as its operational efficiency
that may render the entire
Municipality ineligible for the FY
2019 Performance-Based Bonus
(PBB).
AAR 35. The LDRRM Officer failed to 64. We recommended that, henceforth, Unimplemented
2019 prepare and submit to the Auditor the the LDRRM Officer prepare the Management had been unable to
p.40 Monthly Report on Sources and Monthly Report on Sources and comply with this due to lack of
Utilization of Disaster Risk Utilization of DRRMF duly personnel to process the reportorial
Reduction and Management Fund reconciled with the accounting requirements.
(DRRMF) for CY 2019 duly certified records and certified correct by the
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