Status of
Ref. Observation Recommendations Implementation / Results
of Validation
general revision of real property
assessments within the
reglementary period of three
years.
2023 7) The City utilized only 39.21 23) Management exhaust all means Unimplemented
AAR, per cent or ₱78,763,871.09 out of the to implement without further This is reiterated in
AO total available funds of delay the projects outlined under the audit of CY 2024
No. 7, ₱200,892,860.02 of its LDRRMF as the 70 per cent Mitigation Fund accounts as Audit
page of December 31, 2023, thereby of the LDRRMF. Observation (AO)
50 compromising the City’s No. 9.
preparedness to respond to
disasters/calamities and exposing it 24) The unexpended balances of Unimplemented
to a higher risk of loss of lives and prior years’ LDRRMF held in This is reiterated in
properties in such an eventuality. special trust be utilized upon due the audit of CY 2024
compliance with Section 6.5 of accounts as AO No.
NDRRMC-DBM-DILG JMC 9.
No. 2013-1 in order to increase
their constituents’ resilience and
decrease their vulnerabilities to
disasters and calamities.
2023 8) The balance of the Due to BIR 25) The City Mayor require the City Unimplemented
AAR, account of the City as of December Accountant and City Treasurer to Balance is still
AO No. 31, 2023, includes an accumulated remit immediately the taxes subject to
8, page amount of ₱1,144,421.10 withheld totaling ₱1,144,421.10. reconciliation by the
52 representing taxes withheld that City Accountant.
were not remitted to the BIR within
its reglementary period as provided 26) Henceforth, strictly comply with Implemented
in R.A. No. 8424 or the National the required monthly remittance Remittances to the
Internal Revenue Code, as amended of all taxes withheld on or before BIR for taxes due to
by R.A. No. 10963 or the TRAIN the due dates set under BIR the BIR as of
Law, thus, risking the imposition of regulations to avoid personal December 31, 2023
penalties for non-remittance and liability for penalties that may be were made on
depriving the national government imposed for delayed remittance. various dates in
of additional funds for the January 2024.
attainment of national development
programs and projects.
2023 9) Negative slippages occurred 27) The City Engineer improve the Unimplemented
AAR, due to a lack of proper monitoring in execution of projects, both by the Per verification, the
AO No. the implementation of 24 projects contractor and the assigned CEO CEO were not able to
9, page undertaken by contract costing personnel, to exact compliance implement various
54 ₱160,793,017.99. The City did not with project timelines by projects in CY 2024.
fully implement the available adopting stricter policies to
courses of action, including the eliminate any negative slippage
imposition of liquidated damages, noted and requiring detailed
provided under Section 8.4 of Annex action to commit contractors to
“E” of the 2016 Revised IRR of R.A. accomplish specific physical
No. 9184 against erring contractors. targets over a defined time
period;
28) The CEO and CPDO submit an Unimplemented
outline of the immediate steps to COA had not
be undertaken to address the received the outline
of the steps
66
