DEPARTMENT AOM NO.

AUDIT RECOMMENDATION
MUNICIPAL
TREASURER OFFICE No. E2022-05 > Municipal Treasurer and the Municipal Accountant
immediately complete the reconciliation of their
records as of December 31, 2021 and submit a
reconciliation statement thereon and take-up the
necessary adjusting entries in their respective
records
> Municipal Treasurer (i) provide the Audit Team a
proof that DVs, ObRs and supporting documents of
the unrecorded disbursements are already
submitted to the Accounting Office, otherwise
immediately submit to the Municipal Accountant the
original source documents of the unrecorded check
disbursement, after which, the unclaimed checks
which had been outstanding for over six months
from date of issue wherein the original DVs and
supporting documents are still in the custody of the
treasury office and cancel these stale checks; (iii) and
strictly observe the provisions of Section 63 of the
LTOM on the maintenance of complete and updated
cashbooks for all cash accounts of all funds and
reconciliation of cashbook balances with subsidiary
accounting records.

No. E2022-06 > The Municipal Treasurer

a. Deposits all collections promptly and intact
with the AGDB in compliance with Section
69 of P.D No. 1445, Section 2 of COA
Circular No. 97-002 dated February 10.
1997 and Section 32 of the MNGAS for
LGUs, Volume I ; and
b. Submits to the Audit Team a satisfactory
written explanation on the noted lapses in
the cash management of the Municipality

No. E2022-07 > Municipal Treasurer shows proof of his

compliance to the enforcement of COEs of the
total and provide details of the total amount
already withheld from the liable persons;

No. E2022-08 > Municipal Accountant and the Municipal

Treasurer ensure that funds collected by the
municipal government in behalf of other
government agencies are remitted to them fully
and within the prescribed due dates to avoid
incurrence of interests and penalties.
No. E2022-10 > The Municipal Treasurer transfer the
remaining SET collections to the SEF depository
account and henceforth, automatically deposit
the proceeds of the additional 1% RPT accruing
to the SEF depository account, in compliance
with Section 82 of the MNGAS for LGUs,
Volume I

> Municipal Accountant and the Municipal

Treasurer ensure that the certification of savings
and items of appropriations affected by the
changes
No. E2022-18
> Municipal Accountant and the Municipal
Treasurer (i) cause the immediate transfer of the
unexpended DRRLF to the LDRRMF STF bank account
and (ii) return the amount of 897,830.00 from the
STF to GF bank account to avoid misapplication of
the amount in the Trust Fund;
No. E2022-23
> Municipal Budget Officer and the
Municipal Treasurer (i) ensure that
obligations are backed up by realized
revenues and that cash is actually available
for payment of expenditures;
> Municipal Treasurer ensure that only
properly bonded regular/permanent
employees are designated as collecting officers
to safeguard the municipal government’s
funds.

Received by: _______________________________

Date: _____________________________________