Status of
Ref. Observation Recommendation Implementation/Result
s of Validation
AAR Management did not 18. The Municipal Unimplemented
2023 establish an Internal Audit Mayor:
, AO Service (IAS) office in This was not one of the
no. 9, contravention of Include in its priority programs or
page Administrative Order No. annual budget the activities during the
34 70, s. 2003, thereby, appropriation for audited year.
impeding the optimal the establishment
achievement of efficient of IAS; and
and effective fiscal 19. Facilitate the Unimplemented
administration and creation of an IAS
performance of in the No appropriation was
governmental functions. Municipality in allocated for the creation
accordance with of an IAS.
AO No. 70 and
RA No. 3456.
20. The IAS use the Unimplemented
2020 Revised
PGIAM in the No IAS was created in
exercise of their the Municipality.
internal audit
functions.
AAR The Municipality did not 21. The Municipal Implemented
2023 undertake the GRRPA Assessor:
, AO every three years because The Municipal Assessor
no. the Province did not enact Coordinate with had already informed the
10, an ordinance updating the the Provincial Province.
page Schedule of Market Values, Assessor in the
36 contrary to Sections 212 preparation of the
and 219 of R.A. No. 7160 updated SMV of
and DILG-DOF JMC No. the Municipality
2010-01, hence precluding pursuant to
the Municipality from Section 212 of RA
maximizing its revenue- No. 7160; and
raising power to generate 22. Initiate the Unimplemented
additional funds to finance immediate
development projects conduct of a The Municipal Assessor
beneficial to its constituents general revision of was waiting for the action
and to augment the special real property of the Province to update
education fund. assessments after the SMVs.
the enactment of
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