Status of
Reference Observation Recommendations Implementation/
Result of Validation
2023 AAR; Unutilized funds of the 9. The City Government Not Implemented
AO No. 7; Bayanihan Grant to remit to the National
Page No. Cities and Treasury the unutilized Management has an
60 Municipalities BGCM funds ongoing review of
(BGCM) totaling amounting to records and liquidation
₱692,738.42 were not ₱692,738.42 in of this account. The fund
returned to the compliance with still remained unutilized
National Treasury as Section 3.9 of Local as of December 31, 2024.
required under Section Budget Circular No. 125
3.9 of Local Budget dated April 7, 2020, to
Circular No. 125 dated allow the National
April 7, 2020, thereby Government to utilize
depriving the National the same for other useful
Government of funds programs or projects.
that could be utilized
for other programs or
projects.
2023 AAR; The City did not 10. Management direct the Not Implemented
AO No. 8; undertake the general City Assessor to prepare
Page No. revision of real the city's updated SMVs Non-implementation due
60 property assessments pursuant to Section 212 to RA 12001 (Reforms in
every three years based of the LGC and Real Property Valuation
on an updated eventually draft an and Assessment)
Schedule of Market Ordinance for
Values, which is not consideration of the Management is
compliant with Sanggunian, continuously gathering
Sections 212 and 219 incorporating the sale data and conducting
of R.A. No. 7160 and proposed SMVs, inventory through tax
DILG-DOF JMC No. assessment level, and mapping operation for
2010-01, hence tax rate. 2026 general revision as
precluding the City recommended by Bureau
from maximizing its of Local Government
revenue-raising power Finance (BLGF).
to generate additional
funds to finance
development projects.
2023 AAR; The reasonableness of 11. Management instruct all Not Implemented
AO No. 9; fuel consumption for heads of offices to
Page No. CY 2023 amounting to require their drivers to Per validation, timely
62 ₱23.46 million could properly accomplish the submission of monthly
not be fully ascertained Driver’s Trip Tickets, report have not yet been
because the required Monthly Report of complied with.
reports were not Official Travels, and Accordingly, per
properly accomplished Report of Fuel verification of some
and regularly Consumption to ensure driver's trip ticket, the
submitted to the Office that all items are filled same had not been
of the Auditor, out so that the properly accomplished
inconsistent with the reasonableness of fuel yet.
pertinent sections of
90
