Ref. Audit Observations Audit Recommendations Status of Implementation
₱10,000.00 each in the total amount Henceforth, the local chief submitted.
of ₱950,000.00 which exceeded the executive should ensure that the
PS limitation by ₱1,570,872.74 in grant of similar benefits complies
violation of Local Budget with prescribed guidelines
Memorandum No. 54 dated especially insofar as observance of
December 19, 2009, Sec. 325 of the the PS limitation is concerned so
Local Government Code of 1991, that the disbursements will not be
thus resulting to unlawful and disallowed in audit.
overspending of government funds.
AAR 60. Trial Balances and supporting 95. Required the Municipal Unimplemented
2006 schedules were not submitted by the Accountant to update the The required reports had yet to be
Municipal Accountant to the Office submission of the trial balances submitted within the prescribed period.
of the Auditor within the and the required schedules to the
reglementary period contrary to Office of the Auditor pursuant to
Section 70, Volume I of the Manual Section 70 of the Manual on the
on the New Government Accounting New Government Accounting
System for Local Government Units, System for Local Government
thus negating the usefulness of the Units, Vol. I.
said reports.
AAR 61. A number of livestock of the 96. Likewise, required the municipal Unimplemented
2006 Municipality were not accounted for agricultural officer to maintain and The balance in the books had yet to be
by taking up in the books of account update Work, Other Animals and updated.
as required under Section 63 of P.D. Breeding Stocks Property Card as
1445, thus total assets were required under Section 46 of the
understated and the accountability new Government Accounting
thereof was not established. System manual, Volume II and to
prepare an Inventory Report so
that accountability will be properly
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