Ref. Status of
Audit Observations Audit Recommendations
Implementation
and COA Circular No. 2013-003 dated
January 30, 2013.
2023 The Provincial Government hired the 42. The Provincial Government discontinue the employment of private Implemented
AAR, services of private lawyers or legal lawyers or legal consultants and strictly comply with the provisions of
AO No. consultants contrary to COA Circular COA Circular No. 92-008 and Section 481 of RA No. 7160.
23, page No. 98-002 dated June 9, 1998 and
101 Section 481 of RA No. 7160 which
prohibit the same, thereby incurring
unnecessary and illegal expenses
amounting to ₽605,222.33.
2023 The use of the governor’s name on a 43. Management be guided by the pertinent provisions of DILG Unimplemented: A
AAR, provincial program, SAGAR Center, Memorandum Circular No. 2010-101 dated September 23, 2010, and signage displaying the
AO No. along with the display of signage COA Circular No. 2013-004 dated January 30, 2013, and refrain from picture of the Governor
24, page featuring the image and name of the placing pictures, names or mottos of government officials on billboards and the label "SAGAR
103 government official, is inconsistent and signages of government programs, projects, and properties of the Center" remained on
with the DILG Memorandum Circular Provincial Government to prevent any perception of impropriety. display.
No. 2010-101 dated September 23,
2010, and COA Circular No. 2013-004
dated January 30, 2013, on
Information and Publicity on
Programs, Projects, and Activities of
the Government.
2022 Various reconciling items in the Bank 44. Management instructs the Provincial Accountant to make Implemented
AAR, Reconciliation Statements (BRS) representations with the various depository banks to seek the necessary
AO No. amounting to ₱4,188,832.22 remained evidence or documentation to support the correction of book and bank
1, page unadjusted at year-end, while nine errors noted and, henceforth, improve monitoring and reporting
35 bank accounts with an aggregate systems, particularly in the preparation of the BRS, to ensure that
amount of ₱203,719.35 are closed or reconciling items that need attention are addressed on a timely basis so
unverified for lack of information and as not to defeat the purpose of preparing the said report.
117
