Ref. Audit Observations Audit Recommendations Status of Implementation
and activities was not assured.
(Reiterated under Finding No. 10, Part II
of this Report.)
AAR 38. The balances of accounts Real We recommended that:
2018 Property Tax (RPT) Receivable and
p.29 Special Education Tax (SET) 58. The Municipal Accountant and Unimplemented
Receivable as of December 31, 2018 Municipal Treasurer reconcile the The reconciliation of records between the
AAR
per records of the Municipal difference between the RPT and SET Municipal Assessor, Treasurer, and
2005
Accounting Office (MAO) and Receivables account balances totaling Accountant had yet to be completed.
Municipal Treasurer’s Office (MTO) ₱5,327,042.29 and henceforth,
showed a difference of ₱5,327,042.29, conduct periodic reconciliation,
which could not be reconciled because together with the Municipal Assessor,
the MAO and MTO did not maintain of the total collectibles from the Basic
subsidiary ledgers and RPT Account and Special Education Tax with the
Registers/Taxpayer’s index cards, balances of the RPT Receivables and
contrary to Section 20 of the Manual SET Receivables accounts to avoid
on the New Government Accounting accumulation of unreconciled
System (NGAS), Volume I, and differences;
Section 10, Volume II of the same
Manual, thus, RPT/SET Receivable 59. The Municipal Assessor prepare and Unimplemented
and Deferred RPT/SET Income submit to the Municipal Treasurer an The Municipal Assessor had submitted the
accounts as presented in the financial assessment roll containing a list of all assessment roll of all barangays but not
statements could not be relied upon. persons whose real properties have before December 31, 2024.
been newly assessed or reassessed
and the values of such properties on
or before the thirty-first (31st) day of
December each year;
81
