Ref. Audit Observations Audit Recommendations Status of Implementation
Advances for Payroll account and an
understatement of the Advances to
Special Disbursing Officer account.
Moreover, the liquidation of
₱900,000.00 related to these cash
advances was inaccurately recorded
under the account Other Maintenance
and Operating Expenses (5-02-99-
990) instead of the account
Donations (5-02-99-080), hence, the
accounts were overstated and
understated, respectively, as of
December 31, 2022.
AAR 14. Various cash advances 32. We recommended that the Unimplemented
2022 remained unliquidated even if the Municipal personnel who are still Management could no longer liquidate
p.48 purpose for which these were given employed in the Municipality be the long existing cash advances since
had already been served, while other required to immediately liquidate the personnel involved are no longer in
AAR receivables remained unsettled as of their outstanding cash advances, government service.
2019 December 31, 2022, of which otherwise, the sanction of
p.32 ₱340,876.96 had already aged over withholding of honoraria provided
10 years, contrary to pertinent under existing COA rules and
provisions of COA Circular No. 97- regulations will have to be
002 dated February 10, 1997, thereby imposed.
rendering the total receivables as at
year-end doubtful and possibly 33. We further recommended that the Unimplemented
overstating the assets and Municipal Mayor, through the Management had yet to issue the
understating the related expense Municipal Accountant, issue a demand letters.
accounts of the Municipality, while demand letter to the persons who
exposing government funds to had already retired from the
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