Ref. Audit Observations Audit Recommendations Status of Implementation
Section 6.05 of COA Circular No.
95-006 dated May 18, 1995,
adversely affecting the timely audit
of accounts and the reporting of the
results thereon necessary for
Management in the decision making.
AAR 45. The former OIC-District 77. We recommended that the OIC- Unimplemented
2016 Supervisor of Zamboanguita District Municipal Treasurer require the The return of the properties other than
Office did not turn over the former OIC-District Supervisor to the one (1) unit 4WD, E-rider Recon
equipment issued to him as return the properties listed in Suzuki had not been supported by any
evidenced by copies of several Annex 16, including the one (1) documents and could not be located as
uncancelled Acknowledgment unit 4WD, E-rider Recon Suzuki, they were semi-expendable items.
Receipts for Equipment/Property otherwise, the latter should be
Acknowledgment Receipts (AREs/ required to pay the money value of
PARs) contrary to Section 490.d of these properties.
the Government Accounting and
Auditing Manual, Volume 1, which
could possibly result to loss of
government properties.
AAR 46. The Local Chief Executive 78. We recommended that Unimplemented
2015 granted scholarship to constituents of Management adhere to the specific Management had yet to locate all the
other municipalities funded from the purpose contained in the NCA in beneficiaries since they reside outside
Development Acceleration Program the disbursement of funds. We the Municipality and due to the lapse
(DAP) received by the Municipality further recommended that the of time.
from the Department of Budget and Scholarship Committee require the
Management contrary to DBM NCA applicants to submit the required
No. 388670-2, thus rendering the report cards in 4th Year or
grant irregular. Moreover, the previously completed year in
103
