Ref. Audit Observations Audit Recommendations Status of Implementation
pertaining to the long-term liabilities, We further recommended that the
contrary to Section 127 of the Municipal Accountant disclose in
Philippine Public Sector Accounting the Notes to FS the details of the
Standards (PPSAS) No. 1, thus users Loans Payable pursuant to
of the report may be misled by the paragraph 127 of PPSAS No. 1.
lack of information that may affect
decision-making.
AAR 16. An emergency rescue vehicle of 36. We recommended that Unimplemented
2022 the Municipality used as a Patient Management take immediate Management had yet to register the
p. 53 Transport Vehicle was not registered action to register the emergency rescue vehicle due to the lack of
with the Health Facilities and rescue vehicle with the HFSRB personnel assigned to process the
Services Regulatory Bureau pursuant to DOH AO No. 2018- registration.
(HFSRB) as required under DOH 001 dated January 28, 2018, to
Administrative Order (AO) No. enable the Municipality to rectify
2018-0001 dated January 26, 2018. the existing non-compliance and
Thus, there is the possibility that the ensure that the vehicle be
vehicle may be used for purposes not exclusively used for response and
in accordance with its proper usage rescue/relief activities.
as authorized by the HFSRB.
AAR 17. Advance payments to 37. We recommended that the Implemented
2022 contractors representing 15% Municipal Accountant reclassify
p.54 mobilization fees of the projects the amounts of mobilization fees
implemented under the 20% recorded to the account Other
Development Fund (DF) amounting Prepayments (1-05-01-990) to the
to ₱1,202,590.45 were recorded to proper account Advances to
the account Other Prepayments (1- Contractors (1-05-01-010) by
05-01-990) instead of Advances to making the following adjusting
Contractors (1-05-01-010), as entry:
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