Ref. Audit Observations Audit Recommendations Status of Implementation
60. The Municipal Treasurer maintain Unimplemented
Real Property Tax Account Management still had not maintained the
Register/Taxpayer’s index card and RPT Register due to the large number of
furnish the Municipal Accountant a taxpayers. The Municipal Accountant had
duly certified list of taxpayers with already been furnished a duly certified list
the amount due and collectible for the of taxpayers with the amount due and
current year as basis for recording the collectible for the current year as basis for
RPT Receivable and SET Receivable recording the RPT Receivable and SET
accounts in compliance with Section Receivable accounts although the amount
20 of the NGAS Manual for LGUs, was erroneous.
Volume I; and
Unimplemented
61. The Municipal Accountant maintain Management still had not maintained the
subsidiary ledgers for accounts RPT subsidiary ledgers due to the large number
Receivable and SET Receivable in of taxpayers but rely on the iTax System
accordance with Section 10 of the which can generate the details of the
NGAS Manual for LGUs, Volume II. taxpayers and be updated.
AAR 39. Delinquent Real Property Taxes (RPT) 62. We recommended that the Municipal Unimplemented
2018 and Special Education Taxes (SET) Treasurer enforce collection of Management had difficulty locating the
p.31 including penalties accruing thereon delinquent real property taxes by delinquent taxpayers even after asking for
which accumulated to ₱19,485,958.13 conducting intensive tax campaign in help from the barangays.
remained uncollected as of December every barangay and by sending
31, 2018, thus, depriving the Notices of Delinquencies to all
Municipality of substantial amount of delinquent taxpayers.
income which could have been
utilized to finance the implementation 63. We further recommended that the Unimplemented
of various development projects or Municipality avail of the remedies in Management had only sent demand letters
other major programs/projects/ collecting delinquent real property to the delinquent taxpayers and not the
activities (PPAs). taxes provided in Sections 256 to 260 other remedies.
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