Appendix D
Status of
Ref Observations Recommendations
Implementation
accounts to their CIP to appropriate
appropriate accounts, asset account.
and to henceforth,
recognize CIP based
on progress billings
and other acceptable
and appropriate
supporting documents
which will properly
substantiate its
balance.
2022 ML, Unpaid RPTs amounting 24. The City Treasurer’s Unimplemented
Par. No. 33, to ₱20.672 million since Office intensify the RPT
page 8 CY 1974 were not collection of the Delinquencies
collected due to the delinquent RPTs by were not recorded
property owners’ conducting tax in the books.
unknown addresses, campaigns and
disputes among heirs of issuing demand
common/undivided letters, utilizing the
properties, and non- assistance of barangay
transfer of ownership of officials in the
inherited properties, distribution thereof.
contrary to Sections
2A.01, 2A.02, and 25. Management institute Unimplemented
2A.07.6 of City legal remedies as No action taken by
Ordinance No. 118 dated provided in the City’s Management.
November 29, 2017, Revenue Code.
thereby reducing the
City’s actual income and
depriving the LGU of the
amount which could have
been used to finance basic
services and facilities.
2022 ML, The balance of the The City Mayor instruct
Par. No. 42, account Due to NGAs of the City Accountant to:
page 10 ₱56.024 million as of
December 31, 2022 is 26. Prepare without fail Unimplemented
2015 AAR, unreliable due to the the required SLs for No action taken by
AO No. 7, inclusion of dormant the account Due to the City
page 35 accounts and abnormal NGAs to substantiate Accountant.
(negative) balances of the details of the
₱6.165 million and
