Status of
Implementation/
Reference Observations Recommendations
Results of
Validation
projects were not yet completion of the mostly small
completed due to work projects and impose amounts of
suspension and other varied sanctions and appropriation.
reasons, which conditions penalties, if
manifested that projects warranted, for the The City could
were not efficiently delay in the not cope with the
implemented as planned and completion thereof implementation
not properly monitored pursuant to the due to the
contrary to Section pertinent provisions volume of
476(b)(4) of RA No. 7160 of the Revised different
thus, delaying the Implementing Rules projects.
completion of the projects, and Regulations of
and consequently depriving Republic Act No.
the use of the projects by 9184.
intended beneficiaries.
2021 AAR, The City Treasurer did not 18) The City Mayor to Implemented
AO No. 8, thoroughly examine the direct the City
page 57 books of accounts of Treasurer to verify As of December
business taxpayers nor from their own 31, 2024, all five
conduct confirmation of the records or the records taxpayers have
declared gross receipts in of the BIR and other settled their tax
their application for renewal sources the accuracy deficiencies.
of business licenses contrary of the taxpayers’
to Section 171 of RA No. declared gross
7160, resulting in the receipts in order to
underassessment or under assess the correct
collection of income amount of tax.
amounting to ₱448,942.86.
2019 AAR, Eight barangay road 19) Management to Unimplemented
AO No. 1, concreting projects submit explanations
page 33 contracted in CY 2018 with for the perceived Four projects
different contractors totaling defects, require the were completed
₱68,347,035.91 were not City Engineer to while there are
completed within the monitor the still three
contract period and even completion of the ongoing
after a series of suspension projects, and impose projects.
orders issued in CY 2019 sanctions and
thereby depriving the penalties, where
constituents of the benefits warranted, for the
that could have been derived delay in the
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