Management Status of
Ref. Observation Recommendations
Comments/Actions Implementation
uncollected as of December RPT provided in
31, 2023, thus depriving the Sections 256 to 260 of
Municipality of a substantial RA No. 7160, which is
amount of income which by administrative action
could have been utilized to through levy on real
finance the implementation property or judicial
of various development action.
projects or other major
programs/projects/activities
(PPAs).
2023 AAR, The members of the Bids and 15. We recommended and Honoraria paid to the BAC Implemented
AO No. 9, Awards Committee (BAC), the BAC members, its members, its TWG, and the
page 59 its Technical Working Group TWG, and the Secretariat Secretariat had now been
(TWG), and the Secretariat agreed that payment of charged to the proper fund
were paid honoraria for their honoraria be limited to sources.
participation in government collections from
procurement activities procurement activities
despite having insufficient enumerated in Section
funds, which was 3.1.1 of DBM Budget
inconsistent with DBM Circular No. 2007-3
Budget Circular No. 2007-3 dated November 29,
dated November 29, 2007. 2007, or from the
agency’s savings for the
year.
2023 AAR, Honoraria paid to some 16. We recommended and The Municipal Accountant Implemented
AO No. 10, members of the BAC, its Management agreed that ensured that honoraria paid
page 60 TWG, and the Secretariat for the BAC Chairman and to the BAC members, its
their participation in the Municipal TWG, and the Secretariat are
government procurement Accountant ensure that now within the allowable
activities exceeded the limit honoraria to be paid to limit of 25 per cent of the
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