Management Status of
Ref. Observation Recommendations
Comments/Actions Implementation
constituents. to be idle.
2023 AAR, The Municipality is only able We recommended that the
AO No. 5, to collect 50% of the target Municipal Treasurer
page 37; Real Property Tax
2021 AAR, (RPT)/Special Education Tax 5. develop an effective tax Tax collection campaign Implemented
AO No. 3, (SET) due to ineffective tax collection campaign programs were developed
page 35 campaigns and enforcement program to enhance the and effectively implemented
of tax collection remedies, collection of RPT/SET during various activities of
resulting in delinquent taxes Receivables; the Municipality.
totaling ₱97,234,143.16 as of
December 31, 2023, contrary 6. publish the notice of The notices of delinquencies Implemented
to pertinent provisions of delinquency in a had been sent to the
Republic Act (R.A.) No. newspaper of general taxpayers and also published
7160, thus depriving the circulation once a week in the bulletin boards in each
Municipality of gaining for two (2) consecutive barangay.
potential revenue, which weeks; and
could have been used to
finance its various programs,
7. enforce remedies in the No action. Unimplemented
projects, and activities. collection of real
property subject through
the issuance of a warrant
on or before, or
simultaneously with, the
institution of the civil
action for the collection
of the delinquent tax.
2022 AAR, The one-time cleansing of We recommended that:
AO No. 1, the Property, Plant, and
page 30; Equipment (PPE) account 8. Management, thru the The Inventory Committee Implemented
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