Status of
Ref Observation Recommendations Implementation/
Results of Validation
page due to the non-implementation of 23) Develop an effective tax Unimplemented
61 an effective tax campaign and non- collection campaign program to No effective tax
enforcement of tax remedies, enhance the collection of collection campaign
resulting in delinquent taxes RPT/SET Receivables; program developed
totaling ₱21,320,740.16 as of yet.
December 31, 2023, running
counter to pertinent provisions of 24) Submit the annual certified list of Unimplemented
R.A. No. 7160 and the Manual on RPT delinquencies on or before The Audit Team had
Real Property Appraisal and December 31 of each year, stating received a document
Assessment Operations, thus, the reasons for non-collection and reflecting that the
depriving the City of potential requesting assistance from the SP certified list of RPT
revenues that could have been in the enforcement of the delinquencies was
used to finance its various PPAs. remedies; and submitted on or
before December 31.
25) Enforce remedies in the Unimplemented
collection of RPT through the Although, the Annual
issuance of a warrant on or Certified List of RPT
before, or simultaneously with, delinquencies on or
the institution of the civil action before December 31
for the collection of the of each year, the City
delinquent tax. had not yet enforced
any remedies to
collect the
delinquencies.
2023 The City has not undertaken the 26) The City Assessor prepare Unimplemented
AAR, general revision of real property updated SMVs reflective of the The City had not
AO assessments for the last 25 years current market pursuant to updated its SMVs.
No.10, and has been collecting RPTs Section 212 of R.A. No. 7160 and
page based on an outdated Schedule of causes the drafting of an
64 Market Values (SMVs) from CY Ordinance for consideration of
1999, which is not compliant with the Sanggunian, incorporating
the 3-year requirement under therein the proposed SMV,
Sections 212 and 219 of R.A. No. assessment level, and tax rate.
7160 and DILG-DOF JMC No.
2010-01, hence precluding the 27) The Sanggunian give priority and Unimplemented
City from maximizing its revenue- due course to this undertaking. No action taken by
raising power to finance management.
development projects and to
augment SEF for the benefit of its
28) Henceforth, the City strictly Unimplemented
constituents. adhere to the provisions of No action taken by
Section 219 of R.A. No. 7160 and management.
DILG-DOF JMC No. 2010-01 in
the preparation and completion of
the general revision of real
property assessments within the
reglementary period of three
years.
2023 The reciprocal accounts Due from 29) The City Accountant reconcile Unimplemented
AAR, Other Funds and Due to Other the reciprocal accounts by A difference of
AO Funds showed a net difference of reviewing the transactions ₱41,669.63 still
No.11, ₱2,118,872.63, which is non- affecting the Due to/from Other exists as of December
compliant with Paragraph 27 of Funds accounts, effect 31, 2024.
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