Status of
Ref. Audit Observation Audit Recommendations
Implementation
AAR 31. Due to unknown addresses of 49. We recommended that the Unimplemented
2019 taxpayers and other reasons, Municipal Treasurer enforce In CY 2024, there were still a
p.35 delinquent Real Property Taxes collection of delinquent real substantial amount of uncollected
(RPT) and Special Education Taxes property taxes by (a) conducting an delinquent taxes.
(SET) including penalties thereon intensive tax campaign in every
had accumulated to ₱26,248,672.56 barangay; (b) sending out notices of
and remained uncollected as of delinquencies; (c) posting a notice
December 31, 2019, thus, depriving of the delinquency at the main
the Municipality of substantial entrance of the Municipal Hall and
amount of revenues which could in publicly accessible and
have been utilized to finance conspicuous place in each
various programs, projects and barangay; and (d) publishing the
activities. notice of delinquency in a
newspaper of general circulation.
(Reiterated under Finding No.6, Part II of We further recommended that the
this Report.) Municipality avail of the remedies
in collecting delinquent real
property taxes provided under
Section 256 of RA No. 7160.
AAR 32. The project Rehabilitation/ 50. We recommended that Unimplemented
2019 Improvement of Industrial Park in Management cause the immediate The Municipal Engineer was unable to
p.38 Palinpinon, Valencia, Negros completion of the project at no furnish the Auditor with the
Oriental, which was reported to be additional cost to the government appropriate accounting records for the
100% completed with a total cost so that it can be used for its construction materials that had been
incurred of ₱934,780.95 as of intended purpose. We further procured but not yet installed.
December 31, 2019, was found to recommended that the Municipal
be unoperational for lack of Engineer submit proper accounting
electrical connection and some for the construction materials
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