Ref. Audit Observations Audit Recommendations Status of Implementation
disbursement vouchers were not tertiary level, proof of residency
supported with the basic supporting and the LGU to also require the
documents required under Sections 9, submission of certificates of
10 and 12 of Local Executive Order eligibility duly signed by the
No. 14 dated November 12, 2012, Chairman of the Committee
thus the validity of the disbursements pursuant to Sections 9, 10 and 12
could not be determined. of the Local Executive Order No.
14.
AAR 47. Gasoline expenses amounting 79. We recommended that Unimplemented
2015 to ₱73,169.94 could not be accounted Management comply with the The Municipality had already required
and verified because trip tickets were provisions of COA Circular No. the drivers to properly and completely
not properly accomplished, and Fuel 77-61 on the preparation and fill up the trip tickets but some still
Consumption Reports and Monthly submission of the duly lacked details.
Report of Official Travels were accomplished Trip Ticket and
neither prepared as required in COA Monthly Reports of Fuel
Circular No. 77-61 dated September Consumption and Official Travels
26, 1977. so that the reasonableness of the
consumption of fuel and the use of
municipal vehicle can be easily
established.
AAR 48. The Municipality released a 80. We recommended that the Unimplemented
2015 total amount of ₱110,000.00 to five Municipality (i) require The Municipality had already stopped
(5) NGOs/POs notwithstanding non- NGOs/POs to submit the required granting financial support to
compliance with the requisites three-year period financial NGOs/POs but the released amounts
enumerated in Paragraph 4.4 of COA statement, (ii) release the amount had yet to be substantiated.
Circular No. 2007-001, for of financial assistance as stipulated
entitlement thereof thus, the purpose in the Work and Financial Plan
for which the funds were granted (WFP) of the Municipality for the
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