Status of
Ref. Audit Observation Audit Recommendation Management Comment/Action
Implementation
the New Government Accounting PPE to be submitted to the auditor
System (NGAS) Volume I, thereby concerned not later than January 31, of
understating the Municipality’s assets each year.
by at least ₱3,173,490.00, the assessed
value of the properties as stated in the
tax declaration.
AAR The Municipality did not maximize its We recommended that the Municipal
2017 revenue-generating potentials as Mayor:
embodied in Section 129 of the Local
Government Code of 1991 but relied 71. Direct the Local Finance Committee to Management still had to revisit the Not
heavily on the Internal Revenue study and explore possibilities of Municipality’s Revenue Code. Implemented
Allotment. Moreover, the Municipal increasing local revenues to minimize the
Treasurer did not thoroughly examine municipality’s dependence on the IRA to
the books of accounts of business finance its operation;
taxpayers nor conduct confirmation of
the declared gross receipts in their 72. Direct the Municipal Treasurer to verify The Municipal Treasurer already Implemented
application for renewal of business from the records of the BIR the accuracy required business owners to
licenses contrary to Section 171 of RA of the BIR the declared gross receipts of present the previous year’s
7160; this may have resulted in the the taxpayers to assess the correct amount Mayor's Permit as a basis for
underassessment or under collection of of tax. determining the license fee, which
income. should not be lower than the
amount paid the previous year.
AAR The municipal garbage dumps were We recommended that:
2017 located inside the public cemetery, was
and not properly maintained nor were 73. The LGU formulate and implement The LGU had already transferred Implemented
2014 proper disposal procedures observed proper garbage disposal procedures and its dumpsite to the DENR-
thereby posing possible health and maintenance of the dumpsite; approved facility in Barangay San
environmental hazards to the Jose.
inhabitants living in the vicinity. 74. Find ways to separate the dump site from Implemented
the public cemetery;
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