Year No. of Statements Issued Amount
2024 1,512 ₱ 38,980,803.45
10.5 We also inquired about the total amount collected as a result of the statements
issued, however, the Office of the Municipal Treasurer has not been monitoring
such data.
10.6 In an interview, the Municipal Treasurer revealed that they did not post the notice
of delinquency as required under Section 254 of R.A. No. 7160 at the main
entrance of the municipal hall and in publicly accessible and conspicuous places
in each barangay of the Municipality because this practice has not been
implemented in the Municipality, even before he assumed the role of Municipal
Treasurer.
10.7 Consequently, the amount of delinquent RPT has been on a continuous rise. Over
the past four years, it has nearly doubled, putting the Municipality at risk of losing
potential revenue that could otherwise fund development PPAs.
10.8 We recommended and the Municipal Treasurer agreed to post the Notice of
Delinquency in the Payment of RPT at the main entrance of the municipal
hall and in publicly accessible and conspicuous places in each barangay of the
Municipality pursuant to Section 254 of R.A 7160.
10.9 We further recommended and Management agreed that once the Notice of
Delinquency for the Payment of RPT is posted, they should utilize the
remedies provided under R.A. No. 7160 to recover delinquent taxes.
Lack of public bidding and documentation for some disbursements
11. Disbursements totaling ₱563,304.91 from the ₱800,000.00 allocated to the
Philippine Councilor’s League (PCL) under the Municipality’s Trust Fund did
not undergo public bidding and lacked complete documentation, contrary to
Section 10 of Republic Act (R.A) No. 9184 and Section 4 of Presidential Decree
(PD) No. 1445, resulting in a lack of transparency and accountability.
11.1 Title VI, Book III of Republic Act (R.A) No. 7160 provides for the establishment
of leagues and federations for local elective officials, including barangay,
municipal, city, and provincial officials. The statute explicitly integrates these
leagues into the local government structure, assigning them functions that directly
affect governance, public administration, and policy formulation.
11.2 Moreover, the Supreme Court rulings in Bito-Onon vs. Fernandez, et al. (G.R. No.
139813, January 31, 2001) and National Liga ng mga Barangay, et al. vs. Paredes,
et al. (G.R. No. 130775, September 27, 2004) established the legal standing of the
Liga ng mga Barangay as a government institution, recognizing its creation under
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