Ref. Audit Observations Audit Recommendations Status of Implementation
AAR 54. The shares of the province and 23 We recommended that Management
2012 barangays of the Municipality of should:
Dauin from the collections of Real
Property Tax (RPT) and Coastal 86. Require the municipal treasurer to Unimplemented
Resource Management (CRM) immediately remit all taxes withheld The taxes were remitted had not been
collected in CY 2013 and prior years for the accounts of the province and totally remitted within the reglementary
in the total amount ₱1,900,123.06 its barangays from various sources period.
were not remitted by the Municipality within the reglementary period on the
to the concerned LGUs contrary to 5th day after the end of the quarter.
Section 271 (d) of RA No. 7160,
Section 36 of COA Circular No. 92- 87. Likewise, remit the CRMP shares Unimplemented
382 and Article F of the Amended after the end of each month pursuant Management has not yet released the
Municipal Ordinance No. 10-02, thus to Article F of the Amended CRMP shares to the concerned parties
depriving the recipient barangays from Municipal Ordinance No. 10-02 dated because of the non-submission of
implementing development projects August 16, 2010. supporting documents.
that may be sourced from the RPT and
CRMP shares. 88. Require the OIC-Municipal Unimplemented
Accountant to look into the source The documents pertaining to the
documents of the ₱154,353.66 and ₱154,353.66 had yet to be verified by the
prepare adjusting entries, if necessary. Municipal Accountant.
AAR 55. The Municipality of Dauin 89. We recommended for the immediate Implemented
2012 unnecessarily spent Coastal Resource refund of the total amount of
Management (CRM) funds for meals ₱185,764.50. Consequently, those
and snacks in connection with the spent for the various Fishermen
entertainment of guests and Associations may be recovered from
meetings/gatherings with the members them.
of the different fishermen’s
associations contrary to CRM policies
and Section 343 of the Local
91
