STATUS OF IMPLEMENTATION OF PRIOR YEARS’ AUDIT RECOMMENDATIONS
Of the 130 prior years’ audit recommendations, six (6) were revised and incorporated into paragraphs 1, 2, 4, and 18 of Part II of this report due to
the similarity of the issues involved. Additionally, two (2) audit recommendations were reiterated in the 2023 AAR, AO No. 7, and included as
audit recommendation numbers 11, 12, 13, and 14 in Part III of this report. Of the remaining 122 audit recommendations, 36 were implemented
and 86 were not implemented as shown in the results of validation presented below:
Ref. Status of
Audit Observations Audit Recommendations
Implementation
2023 The Provincial Government was 1. Management observes the guidelines and procedures provided in COA Unimplemented: Due to
AAR, unable to benefit from the one-time Circular No. 2020-006 dated January 31, 2020 for the one-time limited manpower, the
AO No. cleansing of Property, Plant and cleansing of PPE account balances to have a reliable PPE balance that PAccO was unable to
1, page Equipment (PPE) which is inconsistent is verifiable as to existence, condition, and accountability as follows: assign personnel to focus
35 with paragraph 27 of the International a. Require the Provincial Accountant to assign personnel to prepare on the preparation and
Public Sector Accounting Standards and maintain the PPELCs to facilitate the reconciliation of the maintenance of the
(IPSAS) 1, thus adversely affecting the results of the physical count; PPELCs.
fairness of the presentation of the PPE b. Conduct the required preliminary activities before inventory
accounts with a net book value of taking; As a result, other
₽5,252,224,806.15 as of December 31, c. Adopt the uniform numbering system for property numbers of PPE preliminary activities, such
2023, and also depriving the and require the Property Unit to update the property stickers based as the reconciliation of
government of reliable and useful on the prescribed format and to include the required information records, were not
information for decision-making and under Section 5.6 of the Circular; conducted.
accountability of these assets. d. Record and document the physical count daily in a standard ICF
prescribed in Annex A of COA Circular No. 2020-006 dated Pending completion of the
January 31, 2020; inventory and
e. Strictly follow the guidelines and procedures in the conduct of the reconciliation of records,
physical count of PPE, the recognition of PPE items found at the the PGNO has not yet
station, and the disposition of non-existing or missing PPE items; availed of the one-time
and cleansing of PPE.
f. Undertake collaborative procedures to ensure that all PPEs in the
RPCPPE are duly recorded in their respective records and that the
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