Status of
Ref. Audit Observation Audit Recommendation Management Comment/Action
Implementation
Villages (CFV- OUR Food) under the Region 7, for an extension of the Barangay Profiling, as a
Bottom-Up Budgeting Program, implementation period. requirement by the DA Regional
implemented in coordination with the Office for the approval of the
Department of Agriculture Regional 67. We also recommended that the Municipal change in the specification of one Not
Office No. VII, Cebu City remained Agriculture Office implement the item. Implemented
unfinished almost a year after the funds programs immediately and undertake a
were downloaded to the municipality concerted effort to address the obstacles
the farmer-beneficiaries of the benefits encountered, which hindered the
that could have been derived implementation and completion of the
therefrom. project as scheduled.
AAR Nine parcels of land valued at 68. We recommended that management Management still had to follow up Not
2017 ₱5,771,775.42 were not covered by prioritize the filing of applications for the on the status of the titling Implemented
Certificates of Title as required under title of the nine untitled properties to application.
Section 39(2) of Presidential Decree secure the municipality’s ownership
No. 1445 thus the municipality’s thereon.
ownership over said real properties is
not secure and rendered the balance of 69. We further recommended that the Real Property Cards are Implemented
the Land account in the balance sheet Municipal Accountant’s and Treasurer’s implemented thur eNGAS sub-
unreliable, while the neglect of the Offices maintain Real Property Cards, ledger accounts.
accountant and treasurer to maintain respectively, and reconcile these records
Real Property Ledger Cards and as well as records of the Municipal
Property Cards, respectively, as Assessor regularly.
required under Sections 119 and 120 of
the NGAS Manual, Vol. I further
rendered the balance doubtful.
AAR Thirty-three parcels of land owned by 70. We recommended that the Municipal The Registry of Deeds refused to Not
2017 the municipality were not recorded in Mayor take the appropriate steps to register the lots mentioned because Implemented
and the books as required under Section register the parcels of land under the it believed that the DepEd is the
2010 148 of COA Circular No. 92-386 nor in Torrens Title System, to require the rightful owner of these properties.
the annual inventory report of PPE as accountant to record in the books the
required under Section 112 of P.D. No. acquisition cost of these properties are
1445 and Section 124 of the Manual on included in the annual inventory report of
80
