Status of
Implementation/
Reference Observations Recommendations
Results of
Validation
from determining the portion of the trip
reasonableness thereof. ticket so that the
reasonableness of fuel
consumption could be
established.
2023 AAR, The purchase of the 10) The City Disaster Implemented
AO No. 7, photocopier and printer was Risk Reduction and
page 56 improperly charged to the Management Check
LDRRMF inconsistent with Council, through the amounting to
Section 4.3 of NDRRMC- City Mayor as ₱54,500.00 was
DILG-DBM-CSC Joint Chairman strictly drawn against
Memorandum Circular No. comply with existing the General Fund
2014-1 dated April 4, 2014, regulations on the current account
reducing the funds available appropriation and as refund to the
for disaster risk reduction utilization of LDRRM Fund.
and management activities LDRRMF, ensuring
by ₱54,500.00. that such funds are
utilized solely for
disaster risk
management, making
the City well-
prepared to respond to
calamities which may
occur.
2023 AAR, The Schedule of Fair Market 11) The City Government Unimplemented
AO No. 1, Values (SFMV) of the City to revisit its SFMV
page 57 Government has not been and closely Schedule of Fair
revised since CY 1999, coordinate with the Market Values
contrary to Section 219 of Sangguniang not yet revised.
Republic Act (RA) No. Panlungsod for the
7160. Consequently, the enactment of an
basis for computing real ordinance adopting
property taxes may not be the updated SFMV.
appropriate, affecting the
reliability of the recorded 12) The City Government Unimplemented
Real Property Tax (RPT) to conduct a general
and Special Education Tax revision of real Budget needed
(SET) receivables in the property assessments for attendance to
books. every three years as
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