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Status of
Ref. Observation Recommendations Implementation / Results
of Validation
assets or resources of the LGU was cash tickets; otherwise, restitute (CTO) for the
not achieved. the corresponding money values accounting of the
immediately; 11,310 receipts.
17) The City Treasurer evaluate and Implemented
strengthen/formulate internal Procedures and
control procedures specifically on reporting formats
the receipt, recording, and were revised and
issuance of AFs, guided by the erroneous practices
handbook on Internal Control were corrected.
Standards for the Philippine
Public Sector (ICSPPS) to
minimize the risk on inaccurate
and unreliable financial data;
18) The City Treasurer observe the Unimplemented
proper recording of all AFs The CTO had not
received and issued, duly submitted the
supported with the Invoice and revised/adjusted
Receipt of Accountable Forms, monthly CRAAF
and revise/adjust the monthly reflecting the
Consolidated Report of accurate balance of
Accountability for Accountable all AFs in its custody.
Forms (CRAAF) to reflect the
accurate balances of all AFs in its
custody; and
19) The City Accountant verify and Unimplemented
monitor the completeness of all Ongoing
AFs issued as reported in the implementation of the
Report of Collections and recommendation
Deposits.
2023 6) The City has not undertaken 20) The City Assessor prepare an Unimplemented
AAR, the general revision of real property updated schedule of market General revision is
AO assessments for the last six years, values (SMVs) reflective of the ongoing. Field
No. 6, which is not compliant with the 3- current market pursuant to investigation is
page year requirement under Sections 212 Section 212 of R.A. No. 7160 and conducted to be
47 and 219 of R.A. No. 7160 and cause the drafting of an reflective of the
DILG-DOF JMC No. 2010-01, Ordinance for consideration of current market value.
leading to outdated tax collections. the Sanggunian, incorporating
As a result, the City’s RPT therein the proposed SMV,
collections was only 34 per cent of assessment level, and tax rate.
its locally-generated income,
affecting its ability to finance 21) The Sanggunian give priority and Unimplemented
development projects and augment due course to this undertaking. Ongoing
the SEF for the benefit of its implementation of the
constituents. recommendation
22) Henceforth, the City strictly Unimplemented
adhere to the provisions of Ongoing
Section 219 of R.A. No. 7160 and implementation of the
DILG-DOF JMC No. 2010-01 in recommendation
preparing and completing the
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