Ref. Audit Observations Audit Recommendations Status of Implementation
established monitored.
AAR 62. The Local Government failed to 97. Instructed the Treasury, Assessor Unimplemented
2004 reconcile records and substantiate and Accounting Offices to make a The reconciliation of the Land account
ownership of various real properties, reconciliation of the Land account. had yet to be completed.
thus, giving rise to unrecorded assets Direct the Municipal Assessor to
and misstatement of the Land update his records so that all lands
account presented in the financial of the government could be taken
statements. up, to gather sufficient data for the
proper treatment of said lands, and
to facilitate the titling of such lots,
if warranted under the
circumstances, so that the
properties of the government could
be properly secured and
recognized in the accounting
records.
98. Directed the Municipal Treasurer, Unimplemented
Municipal Accountant and The Municipality had yet to secure the
Municipal Assessor to secure the land titles of three out of the nine
Land Titles to all real properties to parcels.
reconcile records and substantiate
ownership of agency's real
properties.
AAR 63. Nine out of the ten parcels of 99. Directed the Treasury, Unimplemented
2004 land owned by the local government Accounting, and Assessor Offices The Municipality had yet to secure the
and already recorded in the books of to secure the Land Titles of all real land titles of three out of the nine
accounts have not been issued with properties as an indispensable parcels.
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