Ref. Status of
Audit Observations Audit Recommendations
Implementation
2022 The purchase of five units of Multi- 65. Management immediately submits the required written report on the Implemented
AAR, Purpose Vehicles (MPVs) amounting subject acquisition, which shall contain the details regarding the type,
AO No. to ₱6,685,000.00 was made without brand, engine displacement, quantity, price, and seller of the purchased
22, page the approved Authority to Purchase vehicle, through the DILG Provincial Field Office pursuant to Section
107 Motor Vehicle (APMV) from the 5.1.6 of the DILG MC No. 2021-004 dated January 18, 2021.
Department of the Interior and Local
Government (DILG), nor a written
report on the acquisition submitted to
the concerned DILG office within 30
days from the completion of the
purchase as required under DILG
Memorandum Circular (MC) No.
2021-004 dated January 18, 2021, thus
casting doubt on the propriety of the
disbursement.
2021 Contrary to Section 124 of the Manual 66. Require the Inventory Committee to conduct the periodic physical Unimplemented: The
AAR, on the New Government Accounting inventory of supplies by type and submit the RPCI to the Audit Team RPCI for the 2nd semester
AO No. System (NGAS) for (LGUs), Volume no later than July 31 and January 31 of each year for the first and second of CY 2024 had been
2, page I, the Inventory Committee, as in the semesters, respectively; submitted to the Audit
39 previous years, did not conduct the Team on February 20,
required physical count of inventories 2025.
nor prepare a Report of Physical Count
of Inventories (RPCI), and 67. Instruct the Inventory Committee to formulate strategies or techniques Implemented
consequently, a reconciliation of book in the conduct of physical count during a pandemic or similar situation;
balances with actual physical count and
could not be done. Thus, the accuracy
of the balances of the Inventory Held 68. Enjoin all stock custodians and the PAO to reconcile their records. Unimplemented:
for Distribution and Consumption Management was still in
accounts totaling ₱652,712,883.57 as the process of reconciling
128
