Page 83 of 91

                                                                         Status of
 Ref.           Observation              Recommendation          Implementation/Results
                                                                      of Validation
           development projects            property              only be done once
           beneficial    to its            assessments      and updated      SMVs      are
           constituents and to             thereafter, ensure prepared.
           augment the special             that this is done
           education fund.                 every three years as
                                           required       under
                                           Section 219 of RA
                                           No.     7160     and
                                           DILG-DOF JMC
                                           No. 2010-001.
                                       30. Sanggunian enact Unimplemented
                                           an       Ordinance,
                                           incorporating the General revision of real
                                           Assessor’s            property assessments can
                                           proposed      SMVs, only be done once
                                           assessment, level, updated        SMVs      are
                                           and tax rate, as a prepared.
                                           result     of     the
                                           GRRPA.
AAR        The                  City   31. The City Treasurer Unimplemented
2023,      Government’s                    boost tax collection
AO no.     collection efficiency of        by       proactively The     City     Treasurer
16, page   its RPT and SET                 including             organized campaigns to
67         averages only 19 per            barangays in its enhance the collection of
           cent of its target              campaign program RPT/SET. However, the
           because of not strictly         to enhance the strict           issuance     of
           implementing          the       collection         of warrants and pursuing
           enforcement            of       RPT/SET               civil action for the
           remedies       in     the       Receivables      and delinquent taxpayers is
           collection             of       enforce remedies still not imposed.
           delinquent         taxes,       through           the
           contrary to pertinent           issuance      of    a This is reiterated in the
           provisions of RA No.            warrant     on     or audit of CY 2024
           7160 and Manual on              before,            or accounts     as     Audit
           Real            Property        simultaneously        Observation (AO) No.
           Appraisal            and        with, the institution 19.
           Assessment                      of the civil action
           Operations,         thus,       for the collection of
           depriving the City of           delinquent taxes.
           potential revenues that


                                                                                       100