11.6 In view of the foregoing deficiencies, the integrity of the procurement process was
compromised. Incurring delays and committing various lapses in the procurement
procedures may have created potential inefficiencies and additional costs to the
government.
11.7 We recommended and the BAC agreed to evaluate and address bottlenecks
causing delays in the procurement process, including the posting of NOAs
and NTPs, to enhance transparency in government procurement, in
accordance with the provisions of RA No. 9184, as amended by RA No. 12009.
Low RPT and SET collection efficiency rate – 8.78%
12. The RPT and SET collection efficiency rate averaged only 8.78% of the total
estimated target set by the Municipal Government, primarily due to the lack of an
effective tax campaign and enforcement of the remedies for the collection of RPT
and SET resulting in delinquent taxes estimated at ₱106,208,196.25 as of
December 31, 2024, contrary to pertinent provisions of RA No. 7160 and the
Manual on Real Property Appraisal and Assessment Operations, thus depriving
the Municipality of potential revenues that could have been used to finance its
various programs, projects, and activities.
12.1 Section 247 of Republic Act (RA) No. 7160 provides that the City or Municipal
Treasurer's responsibility is to collect the real property tax with interest thereon
and related expenses, and the enforcement of the statutory remedies.
12.2 Congruent thereto, Sections 254, 256, 258, and 269 of RA 7160 enumerate the
required activities, actions, and reports relative to the collection of Real Property
Tax (RPT)/ Special Education Tax (SET).
12.3 When real property tax or other taxes become delinquent, the local treasurer must
promptly post a notice of delinquency at the provincial capitol, city or municipal
hall, and a conspicuous place in each barangay, and publish it once a week for two
consecutive weeks in a newspaper of general circulation. To collect delinquent
taxes, the local government may use administrative remedies, such as levy on real
property, or pursue judicial action. Upon expiration of the payment period, a
warrant of levy may be issued before or alongside the filing of a civil action for
collection. The treasurer must certify a list of unpaid real property taxes remaining
delinquent for at least one year, with reasons for non-collection, and submit it to
the Sanggunian by December 31 of the following year, requesting assistance in
enforcing collection remedies.
12.4 On the other hand, Chapter 1, Section 1 part C.1 (d) of the Manual on Real
Property Appraisal and Assessment Operations emphasizes one of the major
functions of the Local Assessors, which is to make frequent physical surveys to
check and determine whether all real properties within the locality are properly
listed in the assessment rolls.
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