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Ref.           Audit Observations               Audit Recommendations               Status of Implementation
       new Transfer Certificate of Title in   requirement to establish true
       the name of the Municipality of        ownership of said properties.
       Zamboanguita, thus, posing risk for    Lands owned or acquired by local
       potential ownership claims/legal       governments without Torrens Title
       violations that may arise in the       shall within the next fiscal year
       future.                                from their acquisition be surveyed
                                              with a view to securing title
                                              thereto, and the appropriation for
                                              such      survey     and      other
                                              requirements for securing title
                                              shall be deemed against the
                                              unappropriated funds of such
                                              Municipality during the said
                                              ensuing fiscal year. All purchases
                                              of real property should be done in
                                              accordance with the pertinent laws
                                              governing such transaction in
                                              order     to     prevent     future
                                              disallowances in audit.




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