Ref. Status of
Audit Observations Audit Recommendations
Implementation
5, page ₽4,787,050.00 remained outstanding the MOA, COA Circular No. 2007-001, COA Circular No. 94-013 and Water District (BCWD)
49 as of December 31, 2023 due to the SC G.R. Nos. 208566, 208493, and 209251. was liquidated on March
non-submission of the liquidation 21, 2024, through JEV No.
report by the implementing agencies 300-20240300001.
contrary to COA Circular No. 94-013
and COA Circular No. 2007-001, 9. The Provincial Accountant follow-up and inform the recipients of the Implemented
precluding the proper assessment of PDAF amounting to ₽4,787,050.00 in writing, requesting that they
the validity and propriety of fund submit the liquidation reports on said fund transfers to facilitate the
utilization. settlement of the accounts.
2023 The unexpended balances of the QRF 10. The Provincial Accountant make the necessary accounting entry in the Implemented
AAR, and the LDRRMF-MOOE, amounting Trust Fund books to record the corresponding receipt of the
AO No. to ₱66,559,313.28 were obligated for unexpended balances of the QRF and DRRMF-MOOE from the
6, page transfer to the STF at year-end but General Fund in compliance with Annex C of COA Circular No. 2012-
51 were not recognized in the latter fund, 002 and COA Circular No. 2015-009.
contrary to Section 4.4 of COA
Circular 2012-002, thereby
understating the Trust Liability-
DRRM account by the same amount as
well as causing unreconciled balances
in the reciprocal accounts by
₽65,700,019.83.
2023 The recording of RPT income was 11. Verify the amount of real property tax income due to the province by Unimplemented
AAR, based solely on the remittances from requiring the Municipal Accountants to submit the weekly summary of
AO No. various municipalities and the year- the required JEVs with a breakdown of the amounts;
7, page end report of the Provincial Treasurer
53 instead of the actual income received, 12. Reconcile with the Monthly Abstract of Real Property Tax Collections Unimplemented
contrary to Section 20, Volume I of the to ensure that all income that is due to the provincial government is
NGAS Manual, thereby rendering the recorded at the end of the year pursuant to Section 20, Volume I of the
reliability of the Due from LGUs and NGAS Manual;
106
