Ref. Audit Observations Audit Recommendations Status of Implementation
may not have been attained. year, (iii) require the five (5)
associations to submit lists of
beneficiaries as an addendum to
the MOA, (iv) monitor and inspect
project implementation and verify
financial records and reports of the
NGOs/POs; and (v) require the
liquidation of funds granted.
AAR 49. The Municipality of 81. We recommended that the Unimplemented
2015 Zamboanguita did not conduct a Municipal Treasurer’s Office Management had yet to do this due to
physical count of accountable forms conduct a regular count of the the volume of items and lack of
as required in Section 124 of the accountable forms in order to personnel.
NGAS Manual, Volume I, thus, confirm the existence of the forms
affecting the fairness of presentation as reported in the Consolidated
of the accountable forms inventory in Monthly Report of Accountability
the financial statements as of for Accountable Forms and
December 31, 2015. reconcile with the subsidiary
records maintained by the
Accounting Office to ensure the
correctness of the account balance
shown in the financial statements
at year-end.
AAR 50. The Municipality did not 82. The Mayor strictly require the Unimplemented
2014 conduct a physical count of its Inventory Committee to conduct Management had yet to conduct the
property plant and equipment as the physical count of properties physical inventory count since the
AAR required under Section 124 of the and reconcile the same with Inventory Committee members are also
2013 NGAS Manual, Volume I, Property related property and accounting occupying key functions in the
Ledger Cards were also not records and for the municipal Municipality.
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