Ref. Audit Observations Audit Recommendations Status of Implementation
provided under COA Circular No.
2015-009 dated December 1, 2015, Debit Credit
Advances to 1,202,590.45
thus, overstating and understating the Contractors
accounts Other Prepayments and Other 1,202,590.45
Advances to Contractors, Prepayments
respectively, by ₱1,202,590.45 as at
December 31, 2022. 38. We furthermore recommended Unimplemented
that, henceforth, Management Management still had erroneous entries
refer to the description of accounts in CY 2024.
as a guide in recording expenses in
the books of accounts pursuant to
COA Circular No. 2015-009 dated
December 1, 2015, to avoid
erroneous entries.
AAR 18. The Municipality improperly 39. We recommended that Implemented
2022 charged its Local Disaster Risk Management desist from charging
p.56 Reduction and Management Fund the expenses mentioned above to
AAR (LDRRMF) with expenses the LDRRMF and henceforth
2021 amounting to ₱644,533.40 for the observe strictly the provisions of
rehabilitation of wastewater NDRRMC, DBM, and DILG JMC
treatment facilities, purchase of No. 2013-01 dated March 25,
AAR transistor for the Radio Kaigsoonan 2013, and DILG MC No. 2012-73
2020 Station, and improvement of Annex dated April 17, 2012, on the
Building and access way at the proper utilization of the LDRRMF.
AAR Municipal Hall, contrary to Section
2018 5.0 of National Disaster Risk
Reduction and Management
(NDRRMC), Department of Budget
and Management (DBM), and
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