PART III – STATUS OF IMPLEMENTATION OF PRIOR YEARS’ AUDIT RECOMMENDATIONS
Of the 99 prior years’ recommendations, 24 were implemented and 75 were unimplemented, as shown in the results of validations
presented below:
Ref. Audit Observations Audit Recommendations Status of Implementation
AAR 1. The Municipality did not take 1. We recommended that Unimplemented
2023 advantage of the one-time cleansing Management prioritize the Management had yet to perform the
p.34 of Property, Plant, and Equipment implementation of the one-time one-time cleansing of PPE accounts.
(PPE) due to non-compliance with cleansing of PPE accounts by
the guidelines and procedures of strictly following the guidelines
COA Circular No. 2020-006 dated and procedures provided in COA
January 31, 2020, thus adversely Circular No. 2020-006 dated
affecting the fairness of the January 31, 2020, to have reliable
presentation of the PPE accounts PPE balances that are verifiable as
with a net book value of to existence, condition, and
₱363,404,238.82 as of December 31, accountability.
2023, and may deprive Management
of reliable and useful information in
decision-making and accountability
for these assets.
AAR 2. Several errors were identified in We recommended that the Municipal
2023 the accounting records, including the Accountant:
p.35 inaccurate recording of the purchase
of four dump trucks totaling 2. Reclassify the cost of four units of Implemented
₱10,269,674.00, the transfer of brand-new dump trucks
unspent CY 2023 QRF and erroneously recorded to asset
LDRRMF-MOOE balances to the account Motor Vehicles (1-07-06-
Special Trust Fund and the amount 010) to the proper account
due to the Trust Fund totaling Construction and Heavy Equipment
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