Page 153 of 161

 Ref.                                                                                                                                    Status of
                  Audit Observations                                        Audit Recommendations
                                                                                                                                      Implementation

          contrary to Section 7.2.1 (a) of COA                                                                                   2017 had not yet been
          Circular No. 2009-06 dated September                                                                                   submitted because the
          15, 2009, Section 6.05 of COA                                                                                          warehouse    was      still
          Circular 95-006 dated May 18, 1995                                                                                     scheduled for renovation,
          and Section 100 of PD 1445,                                                                                            making it difficult for
          precluding timely audit, the results of                                                                                management to retrieve the
          which could have been useful                                                                                           aforementioned
          information for management in their                                                                                    documents.
          decision-making.
                                                    107. Management augment the Accounting personnel to assist in the Unimplemented:                     The
                                                         sorting and preparation of transaction documents so that these can be current-year             paid
                                                         submitted to the audit team within the prescribed timeframe.            vouchers, payrolls, official
                                                                                                                                 receipts,    and      other
                                                                                                                                 documents      were     not
                                                                                                                                 submitted to the Audit
                                                                                                                                 Team within the prescribed
                                                                                                                                 timeframe.
 2016     The Special Education Fund (SEF)          108. The Local School Board appropriate projects that are in accordance Unimplemented:               The
 AAR,     was used for programs, plans and               with existing guidelines on the utilization of the SEF. A fund transfer Provincial Accountant had
AO No.    activities that are contrary to Section        from the General Fund to the SEF should also be made for the been                 monitoring     the
3, page   272 of Republic Act (RA) No. 7160              telephone bills amounting to ₱11,211.20 to replenish the amount projects under the SEF and
   37     and DECS-DBM-DILG Joint Circular               erroneously charged to the latter while the appropriation for motor their utilization. However,
          No. 01 series of 1998.                         vehicle/equipment amounting to P3Million should be realigned for verification of the SAAOb
                                                         other valid SEF capital outlay projects.                                disclosed that the ₱3
                                                                                                                                 million appropriation for
                                                                                                                                 vehicles and equipment
                                                                                                                                 under FPP Code No.
                                                                                                                                 3999S-07(16) had not been
                                                                                                                                 fully reverted, leaving a


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