Ref. Status of
Audit Observations Audit Recommendations
Implementation
2018 Confirmation from 16 cities and 104. Require the OIC Provincial Accountant to reconcile the Due from Unimplemented: As of
AAR, municipalities of the Due from Local LGUs account with the subsidiary ledgers of the 16 LGUs and effect December 31, 2024, the
AO No. Government Units (1-03-03-030) immediately the necessary corrections/adjustments in the books of the accounts Due from LGUs
6, page amounting to ₱21,172,170.21, Province and to coordinate with concerned LGU accountants for them had not been reconciled
42 representing 65% of the total account to adjust their records so that the affected Due from LGUs and Due to with the subsidiary ledgers
balance of ₱32,571,520.99, showed a LGUs accounts in either books will be properly presented. of the concerned LGUs
discrepancy of ₱10,383,808.70, because some of the
contrary to the Generally Accepted balances were not reflected
Accounting Principles (GAAP), thus, in their books of accounts
rendering the year-end balance due to the unavailability of
presented in the financial statements data for reconciliation.
unreliable.
2018 The reciprocal accounts Due from 105. Management require the OIC Provincial Accountant to review and Unimplemented: The
AAR, Other Funds (10304050) and Due to investigate the difference by tracing the erroneous journal entries and reciprocal accounts
AO No. Other Funds (20301010) registered a to prepare the necessary correcting entry to reconcile the Due remained unreconciled as
7, page difference of ₱6,532,044.23 as of To/From Other Funds accounts in all funds as required in Sections of December 31, 2024.
44 December 31, 2018, thus, affecting the 28 and 152 of the NGAS Manual, Volume III, and to, henceforth,
fairness of the presentation of the regularly reconcile these two reciprocal accounts to ensure the
financial statements. fairness of presentation in the financial statements.
2017 Paid disbursement vouchers, payrolls, 106. The Provincial Governor require the OIC-Provincial Accountant and Unimplemented: Some of
AAR, official receipts and other transaction all others concerned to immediately submit the disbursement the paid vouchers,
AO No. documents for CYs 2013 to 2017 were vouchers, payrolls, official receipts and financial reports pursuant to payrolls, official receipts,
8, page not submitted to the audit team intact Section 6.5 of COA 95-006 dated May 18, 1995 and Section 100 of and other transaction
48 and within the prescribed period PD No. 1445. documents for CY 2013–
145
