3.9. By implementing sound internal control measures, the municipality can enhance
accountability, improve efficiency, mitigate the risks associated with delayed
turnover or remittance by collectors, prevent delayed deposits, and ensure that all
collections are deposited intact and accurately.
3.10. Finally, we are reminding management that as provided in Section 2 of P.D. No.
1445, the fiscal responsibility to ensure that the resources of government are
managed, expended, or utilized in accordance with laws and regulations and
safeguarded against loss or wastage to ensure efficient, economic and effective
operations “rests directly with the chief or head of the government agency
concerned”.
3.11. We recommended that the Municipal Mayor direct the Municipal Treasurer to:
3.11.1. Strictly comply with Items 1 and 4 of Section 69 of P.D. No. 1445 and
Section 32 of the NGAS Manual for LGUs by ensuring that all collections
are deposited intact with the AGDB at the end of each day or within the
prescribed period;
3.11.2. Regularly notify the Collecting Officers to remit their collections at the
end of each working day or at least once a week if they are stationed in
far-flung areas and to establish cut-off dates for collections and deposits,
especially at year-end;
3.11.3. Designate a responsible accountable officer, in accordance with existing
regulations, to deposit collections to the municipality’s AGDB within the
prescribed period during her absence or when she is not personally
available to do so.
3.12. In her written reply, the Municipal Treasurer stated that the collectors regularly
observe the practice of remitting their collections between 4:00 p.m. and 4:30 p.m.
daily. Moreover, additional accountable forms are not issued to them unless the
remaining pages are reduced to ten or fewer.
3.13. She added that the field collectors had already been issued an updated Memorandum
directing them to remit their collections every Monday and Friday, or immediately
once the total collections reach Five Thousand Pesos (₱5,000.00). On the other hand,
an accountable officer had already been assigned to deposit daily collections.
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