Page 80 of 104

                                                                              Management                     Status of
  Ref.             Observation                 Recommendations
                                                                           Comments/Actions               Implementation
            to the risk of loss through       Treasurer to closely cash advances granted to the
            misapplication.                   monitor the granting and new DO had been closely
                                              settlement    of    cash monitored by the Municipal
                                              advances.                Treasurer.

                                           12. We further recommended      A new DO had been               Implemented
                                               and the Municipal Mayor     designated and the current
                                               agreed to appoint or        DO had been relieved of her
                                               designate new disbursing    cash-handling duties.
                                               officers     until    the
                                               incumbent      disbursing
                                               officer     has     fully
                                               liquidated    her    cash
                                               advances.

                                           13. In       addition,     we   For the new DO, multiple        Implemented
                                               recommended           and   cash advances had no longer
                                               Management agreed to        been granted.
                                               strictly    follow    the
                                               provisions outlined in
                                               COA Circular 97-002 to
                                               prevent        government
                                               funds from possible loss
                                               through misapplication.
2023 AAR,   Delinquent Real Property       14. We recommended that         Collection of delinquent RPT   Unimplemented
AO No. 8,   Taxes (RPT) and Special            the Municipal Treasurer     still had not been enforced
 page 56;   Education Taxes (SET),             enforce the collection of   due to non-availability of
2021 AAR,   including penalties accruing       delinquent      RPT    by   personnel.
AO No. 2,   thereon, which accumulated         availing of the remedies
 page 46    to ₱69,205,888.77, remained        in collecting delinquent

                                                                                                                           75