Ref. Audit Observations Audit Recommendations Status of Implementation
thus, gender responsiveness of the
programs and activities was not
assured.
(Reiterated under Finding No. 14, Part
II of this Report.)
AAR 37. The balance of accounts Real We recommended that:
2018 Property Tax (RPT) Receivable and 66. The Municipal Accountant and Unimplemented
p.34 Special Education Tax (SET) Municipal Treasurer reconcile the Management had been unable to fully
Receivable as of December 31, 2018 difference between the RPT and utilize the iTax system to generate the
per records of the Municipal SET balances totaling correct balances since no dedicated
Accountant’s Office (MAO) and ₱4,263,515.17 and, henceforth, personnel trained to operate the system.
Municipal Treasurer’s Office (MTO) conduct, together with the
showed a difference of Municipal Assessor, a periodic
₱4,263,515.17 because the accounts reconciliation of the balances of
were not established based on the Basic and Special Education Tax
Real Property Tax Account dues and RPT Receivable and SET
Register/Taxpayer’s index card and Receivable accounts to avoid
no subsidiary ledgers were accumulation of unreconciled
maintained by the MAO, contrary to items;
Section 20 of the Manual on the New
Government Accounting System 67. The Municipal Assessor prepare Unimplemented
(NGAS), Volume I, and Section 10, and submit to the Municipal The assessment roll had been
Volume II of the same Manual, thus, Treasurer an assessment roll submitted but not within the required
RPT Receivable/SET Receivable and containing a list of all persons period.
Deferred RPT Income/Deferred SET whose real properties have been
Income accounts might not have newly assessed or reassessed and
been fairly presented in the financial the values of such properties, on or
statements. before the thirty-first (31st) day of
98
