Ref.
Audit Observations Audit Recommendations Status of Implementation
2015 62. The OIC-Municipal Treasurer did 98. We recommended that the OIC-Municipal Unimplemented
AAR not examine the books of accounts of Treasurer require the taxpayers to submit an Taxpayers had been required to
business taxpayers nor conduct Income Statement/Statement of Receipts submit proof of income or gross
confirmation of the declared gross receipts and Expenditures when applying for receipts when applying for
in their application for renewal of business renewal of business taxes to ascertain the renewal of business permits to
licenses with other government agencies accuracy of the declared gross receipts compute the tax due, but due to a
contrary to Section 171 of RA No. 7160, subject to tax. If the examination of the lack of manpower, not all
thus depriving the LGU from collecting books could not be conducted immediately, business taxpayers were
additional income. the taxpayers may be required to submit examined. Only bigger business
their preceding year’s financial statements establishments were examined.
as temporary bases in computing the The smaller business
business taxes. establishments, on the other
hand, were only interviewed and
required to fill out forms to show
their Income /Receipts and
Expenditures.
2015 63. The Municipality of Bacong has no 99. We recommended that the Solid Waste Unimplemented
AAR approved 10-year Solid Waste Material Board immediately revise the The amended SWM had already
Management Plan for CYs 2015-2024 Solid Waste Management Plan following been submitted to the NSWMC
contrary to Section 16 of RA No. 9003, the Annotated Outlined prescribed by the for approval.
thus providing no concrete guidelines for National Solid Waste Management
the effective implementation of programs Commission and submit the same to the
and activities on solid waste management. National Solid Waste Commission for
approval pursuant to Section 16 of RA No.
9003 for an effective solid waste collection
and disposal.
AAR 64. The Municipality did not conduct a 100. The Mayor to strictly require the Inventory Unimplemented
2014 physical count of its movable property Committee to conduct the physical count of Management had still been in the
plant and equipment account as required in properties and reconcile the same with process of drafting the Physical
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