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Baliwag-City-Annual-Audit-Report-2024.zip

2024 AAR · 3 files

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BaliwagCity2024_AAPSI.pdf

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BaliwagCity2024_APMT.pdf

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BaliwagCity2024_Audit_Report.pdf

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Findings

Audit findings contained in this document.

Uncollected market rentals

Severity: HighRecommendation: Unknown

The city failed to collect rent from market stall holders, leaving over 5.7 million pesos in unpaid rent. The accounting method did not record these unpaid amounts, and some tenants stayed in their stalls without valid lease agreements.

Baliwag-City-Annual-Audit-Report-2024.zip

Baliwag City · 2024

Documentary deficiencies on the procurement of drugs and medicines

Severity: ModerateRecommendation: Unknown

Needed paperwork was missing for medicine purchases, so the city could not prove that the purchases were legitimate and properly received.

Baliwag-City-Annual-Audit-Report-2024.zip

Baliwag City · 2024

Inappropriate recognition of procured drugs and medicines as outright expenses

Severity: ModerateRecommendation: Unknown

The city accounted for medicine purchases as used-up expenses right away instead of first recording them as inventory, making it difficult to track stock levels and prevent loss or misuse.

Baliwag-City-Annual-Audit-Report-2024.zip

Baliwag City · 2024

Delayed submission of monthly LDRRMF utilization reports

Severity: ModerateRecommendation: Unknown

The city was late in sending its monthly disaster fund spending reports to the auditor for most months of the year.

Baliwag-City-Annual-Audit-Report-2024.zip

Baliwag City · 2024

Non-compliance with posting requirements for infrastructure projects

Severity: ModerateRecommendation: Unknown

The city did not put up the required information signs at 12 construction sites, so the public could not see details about these projects.

Baliwag-City-Annual-Audit-Report-2024.zip

Baliwag City · 2024

Non-compliance with loan interest payment schedule and improper transfer of unused loan budget

Severity: HighRecommendation: Unknown

The city did not follow the planned payment schedule for its loan interest and moved the leftover money to the general fund instead of using it for the loan.

Baliwag-City-Annual-Audit-Report-2024.zip

Baliwag City · 2024

Non-optimal utilization of the 20% Development Fund

Severity: HighRecommendation: Unknown

The city did not spend all the money that was set aside for development projects, so residents missed out on possible improvements and services.

Baliwag-City-Annual-Audit-Report-2024.zip

Baliwag City · 2024

Insurable properties not covered by insurance

Severity: HighRecommendation: Unknown

The city did not buy insurance for many of its buildings and vehicles, leaving them unprotected against damage or loss. It also let vehicle registrations lapse and paid fines for being late, which is against the law and wastes public money.

Baliwag-City-Annual-Audit-Report-2024.zip

Baliwag City · 2024

Unremitted PhilHealth contributions for BTECH in March 2024

Severity: LowRecommendation: Unknown

The city did not send the PhilHealth contributions it deducted from employees' pay for the BTECH fund in March 2024. The money was withheld but not remitted, leaving a balance that should have been paid.

Baliwag-City-Annual-Audit-Report-2024.zip

Baliwag City · 2024

Discrepancies in HDMF remittances due to various factors

Severity: ModerateRecommendation: Unknown

The city did not always send the exact amount of money it deducted from employees' pay to the Pag-IBIG fund. This was due to mistakes like new employees not being processed correctly, a technical error in the online payment system, and a delay in recording a payment. A small balance was left at the end of the year but was paid the next month.

Baliwag-City-Annual-Audit-Report-2024.zip

Baliwag City · 2024

Discrepancies in GSIS remittances due to lack of reconciliation

Severity: ModerateRecommendation: Unknown

The city did not always send the exact amount of money it deducted from employees' pay to the GSIS pension fund. This happened because the city did not regularly check its records with GSIS when employees were hired, promoted, retired, or left. Also, a small amount was not accepted by the GSIS system and had to be paid later.

Baliwag-City-Annual-Audit-Report-2024.zip

Baliwag City · 2024

Nineteen Prior Year Audit Recommendations Not Implemented

Severity: ModerateRecommendation: Unknown

The previous year's audit made 35 recommendations to fix problems. The city only acted on 16 of them and left 19 unaddressed, so the same issues may still exist.

Baliwag-City-Annual-Audit-Report-2024.zip

Baliwag City · 2024