2.14. The Municipal Accountant promised to coordinate with the Municipal Budget
Officer, Municipal Treasurer, and other heads of offices to verify if the
Disbursement Vouchers and payrolls under Accounts Payable have been cancelled.
2.15. The Municipal Budget Officer clarified that her duty is to ensure all Obligation
Requests (OBRs) are supported by complete and valid documents before approval.
She added that they consistently return OBRs with incomplete supporting
documents to the requisitioning office for compliance. She also acknowledged that
the undocumented obligations may no longer represent valid claims and require
immediate action to ensure the fair presentation of the financial statements.
Furthermore, she expressed her willingness to coordinate with other heads of
offices to thoroughly review all undocumented Accounts Payable entries and
validate the legitimacy of each claim before initiating fund reversion and cancelling
those that are invalid or non-existent.
RPT and SET Receivables
3. Inconsistent with Sections 246 and 248 of Republic Act (RA) No. 7160 and Section
20 of the Manual on the New Government Accounting System (NGAS), Volume I,
the Real Property Tax (RPT) Receivable and Special Education Tax (SET)
Receivable for CY 2024, each amounting to ₱53,232,192.80, were recorded only in
November 2024 due to the unavailability of the assessment roll at the beginning of
the year, compromising the matching principle thus, collections may not align with
recorded receivables.
3.1. COA Circular No. 2012-001 prescribes the revised documentary requirements for
common government transactions. Section 1.1 thereof provides the following
documentary requirements common to all cash advances except for travels:
3.2. Section 246 of RA No. 7160 provides that, “The real property tax for any year
shall accrue on the first day of January and from that date it shall constitute a
lien on the property which shall be superior to any other lien, mortgage, or
encumbrance of any kind whatsoever, and shall be extinguished only upon the
payment of the delinquent tax.” (Emphasis ours.)
3.3. Moreover, Section 248 of the same Act states that, “The provincial, city or
municipal assessor shall prepare and submit to the treasurer of the local government
unit, on or before the thirty-first (31st) day of December each year, an assessment
roll containing a list of all persons whose real properties have been newly assessed
or reassessed and the values of such properties.”
3.4. In relation to the foregoing, Section 20, Volume I of the NGAS Manual partly
provides that, “Real Property Tax Receivables/Special Education Tax Receivables
shall be established at the beginning of the year based on Real Property Tax
Account Register/Taxpayer’s index card. At the beginning of the year, the
Treasurer shall furnish the Chief Accountant of a duly certified list showing
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