8.6 In an interview, the Municipal Treasurer disclosed that they recently failed to post
the notice of delinquency as required under Section 254 of R.A. No. 7160 at the
main entrance of the municipal hall and in publicly accessible and conspicuous
places in each barangay of the Municipality. She explained that she had discussed
with the Municipal Assessor the need to cleanse and inventory real properties to
cancel or avoid duplication of non-existent buildings. She emphasized that tax
mapping is essential because some delinquent taxpayers feel ashamed if their
names are posted in public places. Therefore, the Municipality is cautious when
posting notices, ensuring that the subject property actually exists.
8.7 As a result of the foregoing, the collection of delinquent RPT was low; thus, the
Municipality risks losing potential revenues that could be used to finance
development PPAs.
8.8 We recommended and the Municipal Treasurer and Municipal Assessor
agreed to conduct tax mapping to cleanse their records of real properties and
post the Notice of Delinquency in the Payment of RPT pursuant to Section
254 of R.A 7160.
8.9 We further recommended and Management agreed that, after the Notice of
Delinquency in the Payment of RPT is posted, the Municipality avail itself of
the remedies provided under R.A. No. 7160 to collect delinquent taxes.
Renting venues outside the Municipality’s official station or territorial jurisdiction for training
and planning activities
9. A total of ₱880,000.00 was spent on renting venues outside the Municipality’s official
station or territorial jurisdiction for training and planning activities, contrary to the
Department of the Interior and Local Government (DILG) Memorandum Circular
(MC) No. 2011-059 dated April 25, 2011, resulting in the uneconomical use of scarce
government financial resources.
9.1 DILG MC No. 2011-059 dated April 25, 2011, provides guidelines on training,
seminars, workshops, or similar activities organized or funded by Local
Government Units (LGU). According to the MC, conducting trainings, seminars,
workshops, or similar activities in places outside the LGU’s official station or
territorial jurisdictions affects its ability to finance desirable development
programs or projects. It limits the capacity of the LGU to fulfill its constitutional
mandate to provide a quality life for all. Hence, the MC strongly discourages
conducting the aforementioned training, seminar, workshop, or similar activity
outside the official station or territorial jurisdiction of the LGU. Additionally, the
MC reminds LGU officials to take full cognizance of their principal responsibility
and accountability regarding the prudent use of scarce financial resources.
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