The municipality still makes incorrect payments to employee benefit agencies because payroll documents are submitted late. This problem was not fixed.

Why It Matters

Recommended Actions

• Instruct the HRMO to submit in a timely manner the required payroll documents to ensure timely processing and recording of transactions in the books, and

Original Audit Finding Excerpt

"109 PART III - STATUS OF IMPLEMENTATION OF PRIOR YEARS’ UNIMPLEMENTED AUDIT RECOMMENDATIONS There were 12 observations contained in the CY 20 21 Annual Audit Report for which 43 recommendations were offered. As of report date, 13 recommendations were fully implemented , 27 were partially implemented, and three w ere not implemented as detailed below: Audit Observation/ Recommendation Ref. Management Action/s Status of Implementation/ Reasons for Partial/Non- Implementation 1. The reported balance of the CIB -LCCA as of December 31, 2021 amounting to ₱324,474,509.39 was understated by ₱14,164,727.46 owing to the (a) non -reversion of stale/cancelled/unreleased checks to the CIB -LCCA; and (b) unrecognized bank credit and debit memos and other reconciling items contrary to Section 59 of the Manual on the New Government Accounting System (NGAS) for Local Government Units (LGUs), Volume I and COA Circular No. 96-11 dated October 2, 1996. Nonetheless, c"

Source Document