b. Direct the Municipal Treasurer to submit to the Municipal Accountant weekly the
SSMI supported by RIS as basis for recording the utilized inventory items in the
books, and
c. Direct the Municipal Accountant and the Municipal Treasurer to reconcile the
accounting and inventory records and make the necessary adjustments so that the
accounts can be fairly presented in the financial statements.
2. The balances of the Real Property Tax (RPT) Receivable and Special Education Tax
(SET) Receivable accounts as of December 31, 2024, between the records of the
Municipal Accounting Office (MAO) and the Municipal Treasurer’s Office (MTO)
showed a difference of ₱40,038,710.14 because the Municipal Accountant and Municipal
Treasurer did not periodically reconcile their records while the RPT and SET receivables
were not recorded thus, RPT/SET Receivable and Deferred RPT/SET Income accounts as
presented in the financial statements are deemed unreliable.
We recommended that the Municipal Mayor direct:
a. The Municipal Accountant and Municipal Treasurer to reconcile the difference
between the RPT and SET Receivables account balances totaling ₱40,038,710.14 and
henceforth, conduct periodic reconciliation, together with the Municipal Assessor, of
the total collectibles from the Basic and Special Education Tax with the balances of
the RPT Receivables and SET Receivables accounts to avoid accumulation of
unreconciled differences; and
b. The Municipal Treasurer to furnish the Municipal Accountant a duly certified list of
taxpayers with the amount due and collectible for the current year as basis for
recording the RPT Receivable and SET Receivable accounts in compliance with
Section 20 of the NGAS Manual for LGUs, Volume I.
3. The Municipality awarded and paid a contract amounting to ₱2,249,200.00 for the
purchase and installation of a solar system to a bidder who did not provide a Single
Largest Completed Contract (SLCC), making the transaction irregular and raising
concerns about the Municipality’s compliance with procurement regulations.
We recommended that the Municipal Mayor:
a. Conduct a thorough investigation into the circumstances surrounding the BAC’s
acceptance of the non-compliant bid and the failure to disqualify the bidder who
submitted another entity’s SLCC;
b. Hold the BAC and TWG members including other personnel involved in the
procurement transaction accountable for their actions by enforcing suitable sanctions
or disciplinary measures in accordance with established procurement regulations and
relevant municipal administrative policies;
iv
