Ref. Audit Observations Audit Recommendations Status of Implementation
December each year;
68. The Municipal Treasurer furnish Unimplemented
the Municipal Accountant a duly Management had been unable to fully
certified list of taxpayers with the utilize the iTax system to generate the
amount due and collectible for the reports since no dedicated personnel
current year as basis for recording trained to operate the system.
the RPT Receivable and SET
Receivable accounts in compliance
with Section 20 of the NGAS
Manual for LGUs, Volume I; and
69. The Municipal Accountant Unimplemented
maintain SLs for control accounts The Municipal Accountant had yet to
RPT Receivable and SET fully maintain this.
Receivable in accordance with
Section 10 of the NGAS Manual
for LGUs, Volume 1I.
AAR 38. Delinquent Real Property Taxes 70. We recommended that the Unimplemented
2018 (RPT) and Special Education Taxes Municipal Treasurer enforce Management had yet to enforce
p.36 (SET) including penalties accruing collection of delinquent real collection of delinquencies since they
thereon which accumulated to property taxes by conducting had been unable to locate them and
₱12,245,936.15 remained intensive tax campaign in every those with notices still refused to settle.
uncollected as of December 31, barangay and by sending Notices
2018, thus, depriving the of Delinquencies to all delinquent
Municipality of substantial amount of taxpayers and for the Municipality
income which could have been to avail of the remedies in
utilized to finance the collecting delinquent real property
implementation of various taxes provided in Sections 256 to
99
