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                                                                                 Annex A


                                                                       Status of
  Ref.         Observation              Recommendation         Implementation/Results
                                                                     of Validation
                                     24. Facilitate        the Unimplemented
                                         creation of an IAS in
                                         the Municipality, in IAS was not established
                                         accordance with AO because         of    budget
                                         No. 70 and RA No. constraints         in     the
                                         3456, as amended, Municipality.
                                         following up the
                                         approval from the
                                         Sangguniang
                                         Panlalawigan of the
                                         Province of Negros
                                         Oriental.
                                     25. The IAS use the 2020 Unimplemented
                                         Revised PGIAM in
                                         the exercise of their The Municipality still has
                                         internal        audit not existing IAS.
                                         functions.
AAR        The Municipality did      26. The        Municipal Implemented
2023,      not undertake the             Assessor:
AO no.     general revision of                                 The Municipal Assessor
14, page   real         property         Coordinate with the had already informed the
42         assessments     every         Provincial Assessor Province.
           three years because           in the preparation of
           the Province did not          the updated SMV of
           enact an ordinance            the      Municipality
           updating           the        pursuant to Section
           Schedule of Market            212 of RA No. 7160;
           Values, contrary to           and
           Sections 212 and 219      27. Initiate          the Unimplemented
           of RA No. 7160 and            immediate conduct
           DILG-DOF JMC No.              of a GRRPA after the The Municipality was
           2010-01,        hence         enactment of the still awaiting for the
           precluding         the        updated SMVs and updated SMVs from the
           Municipality     from         ensure that this is Province.
           maximizing          its       done every three
           revenue-raising               years as required
           power to generate             under Section 219 of
           additional funds to           RA No. 7160 and
           finance development           DILG-DOF         JMC
           projects beneficial to        No. 2010-001.