Management Status of
Ref. Observation Recommendations
Comments/Actions Implementation
2018 AAR As a result of the 43. We recommended that Proper balance still not Unimplemented
AO No. 1, inappropriate basis used by the Municipal reflected.
page 30 the Municipal Accountant in Accountant take up an
recognizing Real adjusting journal entry to
Property/Special Education reflect the correct
Tax Receivables in the amount of RPT/SET
books, which is the Receivables as of
Assessment Roll of Newly December 31, 2018.
Assessed or Reassessed
Properties submitted by the Xxx
Municipal Assessor to the
Municipal Treasurer, instead 44. Lastly, considering that Barangay Cabcaban was Unimplemented
of the Certified List of Barangay Cabcaban is included in the RPT set-up
Taxpayers and Amounts Due not a barangay of the pending resolution of the
and Collectible for the Year Municipality, we political boundary dispute
prepared by the Municipal recommended that the between the Municipality of
Treasurer as required under Municipal Assessor Manjuyod and the
Section 20 of the Manual on exclude the barangay Municipality of Bindoy. The
the New Government from the assessment roll Municipal Assessor had
Accounting System, Vol. I, and remit collections to already planned to write a
Real Property/Special the appropriate letter to the Provincial
Education Tax Receivables municipality. Assessor regarding the
are understated by exclusion of Brgy. Cabcaban
₱1,074,816.58 as of from the assessment roll of
December 31, 2018. In the Municipality of
addition, Barangay Manjuyod since RPT is a
Cabcaban, a barangay of the provincial imposition.
Municipality of Bindoy, was
included in the assessment
roll even if it is not part of
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