Ref. Status of
Audit Observations Audit Recommendations
Implementation
AO No. Management Plan (SWMP) and the respective updated SWM plan so that they can submit them as soon as
13, page failure of the Provincial Solid Waste possible, and thereafter, be able to prepare an enhanced PSWMP in
58 Management Board (PSWMB) to meet accordance with the results of the review by the EMB Regional Office
regularly, the Province remained No. 7.
without an approved 10-year SWMP,
contrary to Section 13 of Republic Act 99. The PSWMB convene at least once every quarter and set a timeline Implemented
(R.A.) No. 9003, thereby, hindering within which to finalize and submit the draft plan to the NSWMC for
the formulation of a solid waste approval.
management program that would
ensure the protection of public health
and environment of all Local
Government Units (LGUs) comprising
the Province.
2018 Stale checks totaling ₱995,715.14 100. Require the OIC-Provincial Treasurer to secure all stale checks and Unimplemented: Based on
AAR, presented as reconciling items in the the supporting documents, cancel the same and furnish the Accounting the BRS, Check No.
AO No. bank reconciliation statements were Office with the original DVs for the preparation of the JEV debiting 667375 dated December 4,
4, page not cancelled, contrary to Section 59 of the Cash in Bank and crediting Accounts Payable and Prior Years’ 1998, along with other
37 the Manual on the NGAS, Volume l Adjustment for stale checks less than two years and for those more outstanding unaccounted
and Section 97 of P.D. No. 1445, than two years, respectively; PNB checks that had been
hence, presenting an inaccurate and reconciling items from
unreliable balance of the Cash in Bank, previous years, remained
Accounts Payable, and Government unadjusted or unreplaced
Equity accounts as of December 31, due to limited data.
2018.
101. Require the OIC-Provincial Treasurer and the OIC-Provincial Unimplemented
Accountant to regularly monitor and determine stale checks requiring
issuance of replacement checks.
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