Ref. Audit Observations Audit Recommendations Status of Implementation
Municipality which has a balance of Program of the DSWD. Likewise,
₱1,033,640.75 as of December 31, require him to reconcile the Other
2009 is doubtful due to inaccuracies Receivables – SEA Loan account
and non-availability of accounting with the available accounting
records, thus, exposing the risk of records so that this can be
loss of funds from non-payment, as supported with reliable balances of
well as possible misstatement of the persons granted with loans.
receivables in the Financial
Statements.
AAR 58. A total of 32 units of 93. Require the Committee on Unimplemented
2008 unserviceable properties of the Inventory to prepare and submit The report had yet to be submitted due
Municipality amounting to the Inventory and Inspection to unavailability of records on the
₱159,309.22 were not covered with Report for Unserviceable Property properties.
an Inventory and Inspection Report (IIRUP) pursuant to Section 59 of
for Unserviceable Property (IIRUP) the New Government Accounting
in violation of Section 59 of the New System Manual, Volume II as
Government Accounting System basis in taking up the dropping of
Manual, Volume II, thus depriving the properties from the books of
municipal officials of vital accounts.
information on the status of the
municipal properties for them to
take appropriate action/disposition
thereof, thus overstating the
property, plant and equipment
accounts of the Municipality.
AAR 59. The Municipality granted 94. Immediately refund in full the Unimplemented
2007 additional cash gift for CY 2007 to extra cash gift amounting to The documents showing completion of
its officials and employees at ₱950,000.00 for CY 2009. the payroll deduction had yet to be
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