We recommended that the BAC evaluate and address bottlenecks causing delays in the
procurement process, including the posting of NOAs and NTPs, to enhance
transparency in government procurement.
4. Expenditures totaling ₱594,689.00 incurred for serving meals and snacks during
various gatherings, such as public hearing, capability building, women’s month
celebration, and planning, were incorrectly recorded as Other Maintenance and
Operating Expenses (5-02-99-990), instead of Training Expenses (5-02-02-010) or
Extraordinary and Miscellaneous Expenses (5-02-10-030), and negatively impacts
the effectiveness of financial information available for decision-making by
Management.
We recommended that the Municipal Accountant establish internal accounting policies
to identify whether a particular expenditure pertains to Other Maintenance and
Operating Expenses, Training Expenses, or Extraordinary and Miscellaneous Expenses.
We also recommended that the Municipal Accountant, henceforth, strictly follow the
Revised Chart of Accounts.
5. The Municipality's Integrated and Ecological Solid Waste Management
Ordinance includes stipulations concerning fines and penalties, which not only
leads to lost revenue opportunities but also hinders local enforcement efforts for
environmental protection and sustainability.
We recommended that the Municipality’s Solid Waste Management Board conduct a
comprehensive review of its existing solid waste management ordinance and enhance
enforcement strategies, to ensure that penalties are consistently applied, discouraging
violations and improving overall waste management practices. We further
recommended that the MENRO conduct public consultations and develop awareness
campaigns to inform residents and businesses about the changes in fines, penalties, and
their responsibilities under the updated ordinance.
All other audit observations and recommendations are discussed in detail in Part II of this
Report.
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