Status of
Ref. Observation Recommendation Implementation/Results of
Validation
exercise of their internal IAS has not been created yet.
audit functions.
AAR Had the Municipal Mayor and 24. The Municipal Engineer, Unimplemented
2023, Municipal Engineer in coordination with the
AO no. considered all factors affecting Municipal Planning and This is reiterated in the audit
14, the implementation of Development of CY 2024 accounts as
page programs/projects/activities Coordinator, evaluate the Audit Observation (AO) No.
42 under the 20 per cent feasibility and closely 9.
Development Fund (DF), monitor the
and including the limited implementation of the
manpower and availability of various PPAs in
AAR equipment, among others, the accordance with the
2022, Municipal Government could approved development
AO no. have completed not just thirty plan as required under
3, page of the 73 projects programmed Section 476 (4) of R.A.
28 under the 20 per cent DF for No. 7160.
CY 2023. This would have 25. Management consider all Unimplemented
resulted in greater efficiency possible limitations,
and effectiveness in providing including manpower and This is reiterated in the audit
basic facilities and services to equipment availability, of CY 2024 accounts as
its constituents, as mandated during the planning stage. Audit Observation (AO) No.
under Section 17 of R.A. No. 9.
7160.
AAR The Municipality did not 26. The Municipal Assessor: Unimplemented
2023, undertake the general revision
AO no. of real property assessments Coordinate with the The Municipal Assessor had
15, every three years because the Provincial Assessor in the already informed the
page Province did not enact an preparation of the Provincial Assessor of the
43 ordinance updating the updated SMV of the need to update the SMV
Schedule of Market Values, Municipality pursuant to pursuant to RA No. 7160.
contrary to Sections 212 and Section 212 of R.A. No.
219 of R.A. No. 7160 and 7160; and
DILG-DOF JMC No. 2010-01, 27. Initiate the immediate Unimplemented
hence precluding the conduct of a general
Municipality from maximizing revision of real property The general revision of real
its revenue-raising power to assessments after the property assessments was
generate additional funds to enactment of the updated pending the enactment of
finance development projects SMVs and ensure that this updated SMVs.
beneficial to its constituents is done every three years
and to augment the special as required under Section
education fund. 219 of RA No. 7160 and
DILG-DOF JMC No.
2010-001.
AAR The Municipal Government’s 28. The Acting Municipal Unimplemented
2023, collection efficiency of its RPT Treasurer boost tax
AO no. and SET averages only 11.63% collection in its campaign The Acting Municipal
16, of its target because of not program to enhance the Treasurer recently sent
page strictly implementing the collection of RPT/SET Statements of Account to
45 enforcement of remedies in the Receivables and enforce delinquent taxpayers. Some
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