Status of
Ref. Observation Recommendation Implementation/Results of
Validation
collection of delinquent taxes, remedies through the made their partial payments
contrary to pertinent provisions issuance of a warrant on and signed compromise
of RA No. 7160 and Manual on or before, or agreements.
Real Property Appraisal and simultaneously with, the
Assessment Operations, thus, institution of the civil This is reiterated in the audit
depriving the Municipality of action for the collection of CY 2024 accounts as
potential revenues that could of delinquent taxes. Audit Observation (AO) No.
have been used to finance its 12.
various programs, projects, and
activities.
AAR Only 22.79 per cent or 29. The GAD Focal Point Unimplemented
2023, ₱3,851,000.00 of the total System (GFPS):
AO no. GAD budget amounting to The appropriation for 2024
20, ₱16,898,203.00 was utilized in Ensure that budget had not been optimally
page CY 2023, contrary to RA No. allocation for GAD is utilized. However, in CY
49 9710 and PCW-DILG-DBM- optimally utilized in 2025, the GAD Plan and
NEDA Joint Memorandum providing adequate Budget included those items
and Circular No. 2013-1, thereby facilities and services, to that were realistic and
not optimally utilizing the address gender issues and attainable to increase the
AAR GAD funds and jeopardizing the GAD mandate of the utilization and
2022, the attainment of GAD goals. LGU; implementation rate.
AO no. 30. Prepare a more realistic Unimplemented
11, and attainable GAD Plan
page and Budget (GPB) to Realistic and attainable GPB
42 ensure that GAD projects had already been prepared in
and activities will be CY 2025.
carried out in accordance
with the approved plan;
and
31. Establish an effective Unimplemented
monitoring and
evaluation system to The Monitoring and
monitor the Evaluation Committee had
implementation of the already been created. It was
annual GPB. yet to be established to
promote an effective
monitoring and evaluation
system in the
implementation of the
annual GPB.
AAR Procurement of drugs and 32. The MHO, henceforth, Implemented
2022, medicines totaling ₱94,724.00 ensure that drugs and
AO no. was not supported by the medicines procured are Most of the medicines
4, page appropriate certification of the included in the PNF 10th procured were included in
29 requisitioning officer Edition (2022) or the the PNF, and if not, they had
indicating that the drug latest edition applicable been properly supported
products conform with the thereof, pursuant to DOH with the appropriate
Philippine National Formulary AO No. 2016-0034 dated approval.
(PNF) Volume I, contrary to August 9, 2016,
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