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 Ref.                                                                                                                                 Status of
                  Audit Observations                                      Audit Recommendations
                                                                                                                                   Implementation

          BRS, contrary to Section 3 of COA
          Circular No. 96-011, thus presenting
          an inaccurate and unreliable balance in
          the financial statements.               45. The Provincial Treasurer secure all stale checks and their supporting    Unimplemented:
                                                      documents, cancel the same, and furnish the Accounting Office with       Adjusting entries had been
                                                      the original DVs for them to prepare a JEV restoring the Cash in Bank    made for stale checks.
                                                      and crediting Accounts Payable and Prior Years’ Adjustment for stale     However, as of December
                                                      checks less than two years and for those beyond two years,               31, 2024, the bank
                                                      respectively, and henceforth, regularly monitor all outstanding checks   reconciliation statement
                                                      so that written notices can be sent to the payees a month before these   showed that the stale check
                                                      become stale.                                                            amounting to ₱12,662.19
                                                                                                                               remained unadjusted.

 2022     Cash         advances        totaling 46. The Provincial Accountant demand the immediate liquidation of all          Unimplemented: Demand
 AAR,     ₱21,616,297.42,       of       which      outstanding cash advances by issuing final demand letters directed to      letters had been sent in
AO No.    ₱13,326,697.50 or 61.65%, had been        the accountable officers concerned, otherwise, if no liquidation is        March and August 2023 to
2, page   outstanding for one year to over ten      made, impose the sanction of withholding the salaries of those who still   active     and     regular
   40     years, remained unliquidated as of        fail to settle their accounts after due notice.                            employees only. However,
          year-end, contrary to COA Circular                                                                                   demand letters were not
          No. 97-002 dated February 10, 1997,                                                                                  issued to other inactive
          thus expenses were not properly                                                                                      AOs with unidentified or
          recognized on periods these were                                                                                     unrecorded      addresses.
          incurred. Moreover, the request for                                                                                  Salary deductions were
          write-off of dormant cash advances                                                                                   implemented for those who
          amounting to ₱4,287,051.98 was not                                                                                   failed to fully liquidate
          adequately supported by documentary                                                                                  their outstanding cash
          requirements under Section 8.3 of                                                                                    advances.
          COA Circular No. 2016-005 dated
          December 19, 2016.


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