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                                                                                                                STATUS OF
 REFERENCE               OBSERVATION                                 RECOMMENDATION                          IMPLEMENTATION /
                                                                                                           RESULTS OF VALIDATION
             in the illegal disbursement of funds.

2004 AAR     All parcels of land owned by the        73. Direct the Treasury, Accounting, and Legal               Unimplemented
             Municipal government and already            Offices to secure the Land Titles to all real
                                                                                                             The necessary documents
             recorded in the books of accounts           properties as an indispensable requirement.
                                                                                                             for obtaining land titles
             have not been issued new Transfer           Lands owned or acquired by LGUs without
                                                                                                             were unavailable.
             Certificates of Title in the name of        Torrens Title shall, within the next fiscal
             the Municipality of Pamplona, thus,         year from their acquisition, be asked to be
             posing a risk for potential                 surveyed with a view to securing title
             ownership claims/legal infractions          thereto, and the appropriation for such
             that may arise in the future.               survey and other requirements for securing
                                                         title shall be deemed a preferred charge
                                                         against the unappropriated funds during the
                                                         said ensuing fiscal year (Sec. 955 of COA
                                                         Circular No. 92-386).
                                                     74. Instruct the Legal Office to facilitate the              Unimplemented
                                                         application for the issuance of the TCT in
                                                         favor of the Municipality of Pamplona so
                                                         that the government may be shielded from
                                                         lawsuits or unlawful claims over such
                                                         property. Subsequently, all purchases of real
                                                         property should be done in accordance with
                                                         the pertinent laws governing such
                                                         transactions to prevent disallowances in the
                                                         audit.
                                                     75. Direct the Accountant and the Assessor to                Unimplemented
                                                         reconcile both their records so that they
                                                         should come into an agreement for the Land
                                                         account to be fairly presented in the financial
                                                         statements.


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