10.5. Our analysis showed that over 50 per cent of the unimplemented recommendations
have been outstanding for more than 3 to 5 years, as follows (see attached Appendix
J for details):
Period Unimplemented No. of Recommendations Percentage
1 year and below 37 30.33%
>1 to 3 years 18 14.75%
>3 to 5 years 31 25.41%
more than 5 years 36 29.51%
Total 122 100 %
10.6. This situation indicates a clear lack of dedication and diligence on the part of some
local government officials in addressing urgent audit issues promptly.
10.7. It is essential that the city government remain committed to upholding the highest
standards of governance and accountability. Completing outstanding audit
recommendations in a timely manner will significantly contribute to achieving these
objectives.
10.8. We recommended and the City Mayor agreed to direct the department heads
and other officials concerned to prioritize the implementation of the remaining
outstanding recommendations and expedite their execution to ensure full
compliance with regulatory requirements and established best practices in
upholding the highest standards of governance and accountability.
B) OTHER FINANCIAL RELATED ISSUES
Compliance With Tax Laws, GSIS, HDMF, and PHIC
11. The City made remittances to the BIR, GSIS, PAG-IBIG, and PhilHealth; however, a
tabular presentation of the amounts withheld in December 2024 and the corresponding
remittances the following month, January 2025, showed differences, as presented below:
Balance, Remittance Unremitted
Account 12/31/2024 Date Amount Balance
Due to BIR ₱ 2,817,440.44 1/15/2025 ₱ 1,941,210.42 ₱ 876,230.02
Due to GSIS 5,943,552.75 1/09/2025 4,912,204.84 1,031,347.91
Due to Pag-IBIG 812,259.10 1/06/2025 624,115.99 188,143.11
Due to PhilHealth* 2,189,810.34 1/05/2025 742,919.20 1,446,891.14
*Includes Balances for Philhealth Capitation Fund
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