Ref. Audit Observations Audit Recommendations Status of Implementation
certifications were not accomplished disbursements on the cashbooks,
either, contrary to the pertinent ensure the correctness and accuracy
provisions of the New Government of entries recorded therein, and
Accounting System (NGAS) Manual henceforth adhere to the existing
for Local Government Units (LGUs), regulations on the handling,
Volume II, resulting in the non- custody, and disposition of the
reconciliation with the accounting cashbooks.
records in violation of the pertinent
provisions of the Local Treasury 30. We further recommended that the Unimplemented
Operations Manual (LTOM), 2nd Municipal Accountant and the Management had yet to reconcile the
Edition. Thus, early detection of Municipal Treasurer closely cashbooks, as these have not been fully
errors and corrections thereof could coordinate and regularly reconcile updated.
not be made, affecting the reliability their respective records for the
and accuracy of the cash and cash early detection and correction of
equivalent account balances errors to ensure the fairness of the
amounting to ₱76,787,692.63 as of presentation of the cash and cash
December 31, 2022. equivalent account balances in the
financial statements.
AAR 13. Cash advances amounting to 31. We furthermore recommended Unimplemented
2022 ₱1,478,000.00, for aiding individuals that, henceforth, Management Management still had erroneous entries
p.45 affected by Typhoon Odette in refer to the description of accounts in CY 2024.
December 2021, were incorrectly as a guide in recording expenses in
recorded under the account Advances the books of accounts pursuant to
for Payroll (1-03-05-020) instead of COA Circular No. 2015-009 dated
account Advances to Special December 1, 2015, to avoid
Disbursing Officer (1-03-05-030), erroneous entries.
contrary to COA Circular No. 2015-
009 dated December 1, 2015,
resulting in an overstatement of the
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