Audit Observations and Recommendations
Audit findings
The significant audit observations and recommendations on the accounts and operations of the Basey Water District, as communicated to management through Audit Observation Memoranda.
Summary of suspensions, disallowances, and charges
| Particulars | Beginning Balance (Jan 1, 2023) | Issuances | Settlements | Ending Balance |
|---|---|---|---|---|
| Notice of Suspension (NS) | ₱2,000,538.35 | ₱94,560.00 | ₱1,327,828.70 | ₱767,269.65 |
| Notice of Disallowance (ND) | ₱622,482.06 | ₱18,252.20 | ₱3,264.00 | ₱637,470.26 |
| Notice of Charge (NC) | ₱0.00 | ₱0.00 | ₱0.00 | ₱0.00 |
| Total | ₱2,623,020.41 | ₱112,812.20 | ₱1,331,092.70 | ₱1,404,739.91 |
Of the outstanding NSs of P767,269.65, P7,500.00 have no supporting documents due to absence of turn-over reports. Of the outstanding NDs of P637,470.26, P2,000.00 also have no supporting documents. None of the amounts pertain to the present administration.
Status of prior years’ recommendations
| Status | Count |
|---|---|
| Fully Implemented | 10 |
| Partially Implemented | 0 |
| Not Implemented | 16 |
| Total | 26 |
Of the 26 audit recommendations contained in the Annual Audit Reports/Management Letters for CYs CYs 2008-2010, 2013, 2015-2016, 2019, 2021-2022, 10 were fully implemented and 16 were not implemented.
Significant observations and recommendations
7 of the 13 observations repeat issues that COA first raised in earlier management letters and audit reports.