The municipality still owes national agencies money from unspent funds, but it does not have proper records to identify the sources. The issue remains only partially addressed.

Why It Matters

Recommended Actions

• Require the MA, in coordination with other concerned Municipal Offices to exert efforts in identifying the source of funds for the unused balances amounting to ₱1,151,309.88 lodged to the Due to NGAs accounts, otherwise, revert the amount to the National Treasury
• And

Original Audit Finding Excerpt

"The unutilized balances of fund transfers for completed PPAs in the previous years totaling ₱1,151,309.88 lodged to the Due to NGAs account remained unsettled due to absence of subsidiary ledgers (SL) contrary to COA Circular Nos. 2012-001 and 2016-005 dated June 14, 2012 and December 19, 2016, respectively."

Source Document