Ref. Audit Observations Audit Recommendations Status of Implementation
AAR 55. The Municipality violated 90. We recommended that all Unimplemented
2010 Sections 305 and 335 of RA 7160 municipal officials who The Municipality had yet to receive a
and the guidelines on Emergency participated in the transactions, resolution of their appeal made
Assistance Program of the DSWD by from the requisitioning to the February 26, 2015.
procuring, under its Food Relief approving officials, shall refund
Program, non-priority food items, the total amount of the procured
such as catsup, soy sauce, black food items, being jointly and
beans, onions and garlic totaling at solidarily liable therefor.
least ₱529,427.50 distributed to
seven (7) barangays a day or more
before or after the barangay fiesta,
resulting to an audit disallowance of
the total amount spent for that
purpose.
AAR 56. Copies of the delivery 91. Require the municipal officials Unimplemented
2009 documents were not submitted to the concerned to submit copies of the The submission had yet to be done
auditor within twenty-four (24) hours delivery documents within twenty- within the required period.
after acceptance of deliveries of four (24) hours from acceptance of
goods and services, in violation to goods and services thereof, to
Section 6.9 of COA Circular No. enable the auditor to inspect,
2009-002 dated May 18, 2009, review and evaluate the
thereby precluding the auditor from transactions/projects.
inspecting deliveries.
AAR 57. Other Receivables (149) – SEA 92. Require the municipal accountant Unimplemented
2008 Loans account representing loans to maintain subsidiary ledgers The Municipal Accountant had yet to
released to qualified individuals representing loans granted to maintain the required ledgers due to the
under the Self Employment qualified individuals under the need to validate previous records that
Assistance Program of the Self-Employment Assistance were not properly managed.
109
