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                                                                                                             STATUS OF
REFERENCE       OBSERVATION                               RECOMMENDATION                                  IMPLEMENTATION /
                                                                                                        RESULTS OF VALIDATION
            Circular    No.    2010-3      dated
            November 30, 2010, thereby making
            the excess disbursements illegal.
2002 AAR    The land claimed by the                  23. The department heads concerned to process             Unimplemented:
            Municipality with a total market             the titles of the land claimed by the
                                                                                                          Challenges in retrieving the
            value of P2,248,226.00 had not been          Municipality and also requires the Municipal
                                                                                                          documents for the titling of
            issued Torrens titles and certificates       Accountant to record the said land in the
                                                                                                          lots.
            of title as evidence of ownership in         books of accounts as soon as the titles have
            violation of Section 23 (2) Title I-B,       been issued
            Book       V,    and     the     1987
            Administrative Code.




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