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Status of
Ref. Observation Recommendations Implementation / Results
of Validation
appropriate PPE
accounts. According
to the personnel of
the CAO,
construction
materials used for
these completed
projects were still not
recorded in the books
due to the non-
submission of the
SSMI by the CGSO.
2023 4) The Real Property Tax The City Treasurer, supported by the
AAR, (RPT)/Special Education Tax (SET) SP and the City Legal Officer:
AO collection efficiency averages only
No. 4, 29.31 per cent of the target set by the 12) Develop an effective tax Unimplemented
page City Government due to the non- collection campaign program to The City’s collection
41 implementation of an effective tax enhance the collection of from taxpayers
campaign and non-enforcement of RPT/SET Receivables; dropped from
tax remedies, resulting in delinquent ₱55,575,336.43 in
taxes totaling ₱291,277,194.11 as of CY 2023 to
December 31, 2023, running counter ₱54,961,089.36 in
to pertinent provisions of R.A. No. CY 2024.
7160 and the Manual on Real
Property Appraisal and Assessment 13) Post the list of all RPT Implemented
Operations, thus, depriving the City delinquencies at the City Hall and List of RPT
of potential revenues that could have in a publicly accessible and Delinquencies were
been used to finance its various conspicuous place in each posted in
programs, projects, and activities. barangay and publish the notice conspicuous places.
of delinquency in a newspaper of
general circulation once a week
for two consecutive weeks; and
14) Enforce remedies in the Unimplemented
collection of real property No action taken by
through the issuance of a warrant management.
on the real property subject to tax
on or before, or simultaneously
with, the institution of the civil
action for the collection of the
delinquent tax.
2023 5) Deviations from policies and 15) Management conduct an Unimplemented
AAR, procedures related to the receipt and investigation on the occurrence The Audit Team had
AO issuance of some accountable forms of loss of AFs and institute not received the
No. 5, (AFs), including (a) unaccounted sanctions, as warranted; results of
page 11,310 receipts, (b) lacking cash investigation
44 tickets of ₱94,854.00, (c) conducted.
unrecorded receipt of cash tickets
totaling ₱395,595.00, and (d) other 16) The City Treasurer account for Unimplemented
errors in the monitoring of AFs, the 11,310 receipts, ₱94,854.00 The Audit Team had
were observed. Thus, the internal worth of ₱2.00-denominated not received any
control objective of safeguarding the cash tickets, and ₱395,595.00 report from the City
worth of ₱5.00-denominated Treasurer’s Office
64