Status of
Ref. Audit Observation Audit Recommendation Management Comment/Action
Implementation
exposes government funds to risk of 41. We recommended further that Management is still trying to Not
possible loss or misappropriation. Management require the Municipal retrieve the documents. Implemented
Accountant to issue final Demand Letters
to the concerned personnel with unsettled
cash advances, including those who have
retired from service or transferred to other
agencies.
42. Henceforth, strictly adhere to the Cash advances are no longer Implemented
provisions of COA Circular No. 97-002 granted to those accountable
dated February 10, 1997, in the granting, officers with existing unliquidated
utilization and liquidation of cash cash advances.
advance and Section 89 of P.D. No. 1445
in granting additional cash advance if the
previous cash advance is not settled.
AAR The Municipality’s low rate of 43. We recommended that the Municipal Management still had not taken Not
2021 collection of Real Property Taxes Treasurer enforce the collection of any action. Implemented
2019 (RPT) and failure to implement delinquent real property taxes by strictly
2017 measures to collect these taxes resulted implementing Sections 254 and 259 of
2013 in the accumulation of uncollected R.A. No. 7160.
2011 RPT Receivables/Special Education
Tax (SET) Receivables amounting to 44. We further recommended that Management still had not taken Not
₱9,003,114.88 as of December 31, Management direct the Accounting and any action. Implemented
2021, thus, depriving the Municipality Treasurer’s Offices to reconcile their
of regular revenue stream that could records and account for tax delinquencies.
have been utilized to finance programs, We likewise recommended that
activities, and other major Management require the Accountant to
development projects. Moreover, prepare a correcting entry to take up the
RPT/SET receivables set-up at the understatement of ₱1,815,224.10 in
beginning of the year were understated RPT/SET Receivables for CY 2021 and to
by ₱1,815,224.10 since it was based on henceforth ensure full compliance with
estimates and not on the certified list of
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