delinquent taxes by administrative action through levy on real property or by
judicial action.
18.9 The low collection efficiency resulting in the accumulation of delinquent taxes
deprived the City of revenues that could have been used to finance its various
programs, projects, and activities.
18.10 We recommended and the City Treasurer agreed to develop an effective tax
collection campaign to enhance the collection of RPT/SET Receivables and
enforce remedies in the collection of real property such as the issuance of a
warrant on or before, or simultaneously with, the institution of civil action
for the collection of the delinquent tax.
18.11 The City Treasurer confirmed to the audit team that the City Government would
take the following actions: adoption of the Real Property Valuation and
Assessment Reform Act tax amnesty, collection of RPT payments online, an
extensive house-to-house campaign, requiring RPT tax payments as part of
subsidy availment, issuance of warrants of levy to delinquent taxpayers, and tax
campaigns and collection activities during barangay assemblies and farmers’
meetings, among others.
18.12 The City Treasurer also explained that while ensuring efficiency in collection is
a goal of her office, it is equally the mandate of the City Assessor’s Office to
continually work on thoroughly cleansing tax declaration data and to remove or
minimize duplication. Her office recognizes that people are more willing to pay
as long as the taxpayers are the declared owners and the properties are confirmed
to be existing and non-duplicated.
Redundant functions of consultancy services availed
19. The City Government of Bayawan sought consultancy services in Disaster Risk
Reduction and Transportation and Traffic Management, which overlapped with
the existing duties and responsibilities of City Officials, making some functions
redundant as contemplated in COA Circular No. 2012-003, leading to unnecessary
expenditures.
19.1 COA Circular No. 2012-003, dated October 29, 2012, was issued to provide all
government agencies with the Updated Guidelines for the Prevention and
Disallowance of Irregular, Unnecessary, Excessive, Extravagant and
Unconscionable Expenditures (IUEEU), in pursuant to adhering to the policy that
government funds and property shall be fully protected and conserved, thus,
IUEEU expenditures shall be prevented.
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