Management Status of
Ref. Observation Recommendations
Comments/Actions Implementation
Ayungon, thus the ownership properties acquired by the
of the properties could not be municipality so that TCTs
fully validated. can be issued in favor of
the Municipality of
Ayungon to establish
ownership thereto.
2023 AAR, Delinquent Real Property 4. We recommended that the Further coordination with the Unimplemented
AO No. 3, Taxes (RPT) and Special Municipal Treasurer Provincial Treasurer’s Office
page 32 Education Taxes (SET), enforce the collection of is still needed.
including penalties accruing delinquent real property
thereon, which accumulated taxes by availing of the
to ₱38,017,366.97, remained remedies for collecting
uncollected as of December delinquent real property
31, 2023, thus depriving the taxes provided in Sections
Municipality of a substantial 256 to 260 of RA No.
amount of income that could 7160, which are
have been utilized to finance administrative action
the implementation of through levy on real
various development projects property or judicial
or other major programs, action.
projects, and activities
(PPAs).
2023 AAR, The factors considered by the 5. We recommended that The necessary documents Implemented
AO No. 4, LGU to arrive at the the concerned end-user supporting how the approved
page 35 Approved Budget for the submit to the audit team budget of the contract was
Contract (ABC) for the documentation of the cost derived were submitted on
procurement of an LED wall components considered to May 3, 2024.
display and a brand-new arrive at the ABC for the
backhoe in the total amount procurement of the brand-
of ₱14,778,000.00 were not
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