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                                                                             Status of
Reference         Observation              Recommendations               Implementation/
                                                                        Result of Validation
            dehumanizing
            condition      involving
            sanitation and self-
            hygiene.
2019 AAR;   A Local Disaster Risk       46. The City hire qualified     Not Implemented
AO No. 9;   Reduction            and        personnel to occupy the
Page No.    Management Officer              position of the three       The       HRMO,       in
58          (LDRRMO)              IV        staff of the LDRRM          coordination with the
            assisted by 16 job              Office in accordance        CDRRM           Officer,
            order (JO) composed             with the position titles,   follows          certain
            the LDRRM Office,               qualification standards     qualifications. As of
            contrary to Section 5.0         and salary grades set       December 31, 2024,
            of NDRRMC-DILG-                 under Section 6.0 of        there were no applicants
            DBM and CSC JMC                 NDRRMC-DILG-DBM             qualified.
            No. 2014-1 dated April          and CSC JMC No.
            4, 2014, thus, affecting        2014-1 dated April 4,
            the capability of the           2014.
            office to perform
            efficiently          and
            effectively           its
            functions              in
            responding to and
            managing the adverse
            effects of emergency
            or calamity and in
            carrying out recovery
            activities.
2018 AAR;   Delinquent taxes on         47. Management avail of         Not Implemented
AO No. 4;   real property totaling          the remedies provided
Page No.    ₱28,353,162.49 were             under Section 256 of        During       the     exit
52          not collected as of             RA No. 7160 to enforce      interview, the following
            December 31, 2018               collection of delinquent    were stated by the City
            due      to    unknown          taxes and fill up           Assessor:
            addresses of taxpayers          vacancies, especially for
            and lack of manpower            core positions at the       1.) Registered owner of
            to      enforce      tax        CTO to augment its          property/ies      involved
            collection, depriving           manpower requirement.       await resolution of the
            the City of additional                                      case which are under
            income to finance                                           court litigation.
            more        development                                     2.) Existing road lots
            projects.                                                   donated to Dumaguete
                                                                        City have no proper
                                                                        documentation yet.
                                                                        3.) Some properties
                                                                        declared under two
                                                                        owners, only one is
                                                                        settled,      the    other
                                                                        declarant          remains
                                                                        delinquent.



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