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 Ref.                                                                                                                                  Status of
                  Audit Observations                                      Audit Recommendations
                                                                                                                                    Implementation

                                                                                                                               waiting to effect the
                                                                                                                               necessary adjustments.
 2004     The provincial government did not 121. The General Services Officer to process the transfer of title of the          Unimplemented:
 AAR,     transfer title to 13 real properties      thirteen real properties purchased by the province and to reconcile said   Management was still
AO No.    valued at least ₱1,276,151.35             inventory with accounting records, to ensure that all properties listed    waiting for the creation of
8, page   purchased from 1928 to 2003, to           therein are covered by Torrens title, and to open and maintain a           a new task force on titling
   12     reconcile book and inventory balances     property card for each real property owned by the province.                to       facilitate      the
          of the Land account and to maintain                                                                                  implementation of the
          real property cards.                                                                                                 transfer of title.
 2003     Overstatement of the Land account by 122. Management undertakes measures to rectify the infirmities, such as         Unimplemented:          The
 AAR,     ₱350,000.00 due to the payment of a       amending the contract and executing a deed of donation in favor of         Provincial          Assessor
AO No.    parcel of land acquired by another        Barangay Suba, Manjuyod.                                                   commented that they
9, page   local government unit (Barangay                                                                                      lacked     the     necessary
   12     Suba, Manjuyod)                                                                                                      information              and
                                                                                                                               documents regarding the
                                                                                                                               overstatement of the land
                                                                                                                               account.




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