Ref.
Audit Observations Audit Recommendations Status of Implementation
AAR 45. The balance of accounts Real We recommended that:
2018 Property Tax (RPT) Receivable and
p.33 Special Education Tax (SET) Receivable 70. The Municipal Accountant and Municipal Unimplemented
as of December 31, 2018 per records of the Treasurer reconcile the difference between Reconciliation had been stalled
Municipal Accounting Office (MAO) and the RPT and SET Receivables account due to the voluminous work in
Municipal Treasurer’s Office (MTO) balances totaling ₱18,359,226.24 and the offices concerned and
showed a difference of ₱18,359,226.24 henceforth, conduct periodic reconciliation, unavailability of some
because the accounts were not established together with the Municipal Assessor, of documents.
based on Real Property Tax Account the total collectibles from the Basic and
Register/Taxpayer’s index card and no Special Education Tax with the balances of
subsidiary ledgers were maintained by the the RPT Receivables and SET Receivables
MAO contrary to Section 20 of the Manual accounts to avoid accumulation of
on the New Government Accounting unreconciled differences;
System (NGAS), Volume I, and Section
10, Volume II of the same Manual, thus, 71. The Municipal Assessor prepare and submit Unimplemented
RPT Receivable/SET Receivable and to the Municipal Treasurer an assessment The Municipal Assessor had
Deferred RPT/SET Income accounts might roll containing a list of all persons whose prepared the assessment roll, but
not have been fairly presented in the real properties have been newly assessed or this was not submitted within the
financial statements. reassessed and the values of such properties prescribed period.
on or before the thirty-first (31st) day of
As of December 31, 2024, the RPT and December each year;
SET Receivable accounts per MTO had a
balance of ₱18,037,716.02, while per 72. The Municipal Treasurer maintain Real Unimplemented
MAO had a balance of ₱31,463,172.75, Property Tax Account Register/Taxpayer’s The Municipal Treasurer’s Office
respectively, showing a difference of index card and furnish the Municipal had maintained the Taxpayer’s
₱13,425,456.73. Accountant a duly certified list of taxpayers Index Card but was not able to
with the amount due and collectible for the furnish the Office of the
current year as basis for recording the RPT Municipal Accountant a duly
Receivable and SET Receivable accounts in certified list of taxpayers with the
compliance with Section 20 of the NGAS amount due and collectible for
Manual for LGUs, Volume I; and the year.
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