Ref. Audit Observations Audit Recommendations Status of Implementation
2013.
AAR 53. Various properties amounting We recommended that Management:
2012 to ₱8,420,323.37 funded out of trust
funds remained recorded in said fund 87. Conduct a Physical Inventory of Unimplemented
despite completion of the various all involved properties to Management had yet to complete the
projects contrary to Section 104, determine the existence and physical inventory count.
Volume I of the NGAS, hence, physical condition of these assets.
misstating the financial position of Unimplemented
the Agency. 88. Require the LGU to maintain a Management had yet to assign
properly accomplished/updated personnel tasked with maintaining the
Property, Plant and Equipment properly accomplished PPELC.
Ledger Cards (PPELC) for easy
verification and reference both by
the auditee and auditor.
AAR 54. The Municipality granted a 89. We recommended that Unimplemented
2010 total of ₱1,104,000.00 Productivity Management require the refund of Management had yet to refund the full
Enhancement Incentive (PEI) to its PEI granted to the municipal amount as the payment had been done
employees when it already exceeded officials and employees exceeding through payroll deduction or offsetting
the Personal Services limitation, in the PS limitation in the total against terminal pay in case of
violation of Section 8.1 of DBM amount of ₱746,543.85 and adhere retirement.
Budget Circular No. 2010-3 dated to the provisions of Budget
November 30, 2010, thus resulting in Circular No. 2010-3 dated
irregular disbursement of November 30, 2010.
government funds amounting to
₱746,543.85.
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