Semi-Expendable Disaster Response and Rescue Equipment ₱109,595.00
Disaster Response and Rescue Equipment ₱198,489.00
Other Supplies & Materials Inventory ₱168,334.00
Other MOOE 40,250.00
Other PPE 99,500.00
We further recommended that the corresponding depreciation expense computed for the
account Other PPE be rectified while the depreciation expense for the account Disaster
Response and Rescue Equipment be properly recognized.
3. Delinquent RPT and SET, including accrued penalties, which accumulated to
₱21,847,664.76, remained uncollected as of December 31, 2024, thus, depriving the
Municipality of substantial amount of income that could have been utilized to
finance the implementation of various development projects or other major
programs/ projects/ activities (PPAs).
We recommended that the Municipal Treasurer enforce the collection of delinquent real
property taxes by conducting intensive tax campaigns in every barangay and by issuing
Notices of Delinquencies to all delinquent taxpayers.
We also recommended that Management consider applying the remedies for the
collection of real property taxes in accordance with the relevant provisions of Republic
Act (RA) No. 7160.
4. Purchases totaling at least ₱548,234.00 were charged to the LDRRMF through
Negotiated Procurement–Small Value Procurement, bypassing competitive bidding,
without justifying the need for this alternative procurement method and without
meeting the required posting, contrary to the relevant provisions of the Revised IRR
of RA No. 9184, thus, failing to ensure economy, efficiency, and the most
advantageous prices.
We recommended that henceforth, the BAC undertake procurements through competitive
bidding in accordance with Section 10, Rule IV of the IRR of RA 9184, except as
provided in Rule XVI of the IRR.
We further recommended that Management use Negotiated Procurement–Small Value
Procurement only if they can establish compliance with the requirements specified in
Annex “H,” Sections 48 and 53.9 of the 2016 IRR of RA 9184.
We furthermore recommended that the BAC strictly comply with the posting
requirements mandated by RA 9184 and its 2016 IRR.
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