ONLY 14 of the 84 audit recommendations were “fully implemented” by the Cebu City Government from 2007 to 2012.
This is what the Commission on Audit (COA) found when it made a report of the City's status of implementation of prior year's audit, which was incorporated in the 2013 annual audit report.
Among the 14 recommendations that were fully implemented was the transfer of P105.3 million unexpended balance from the calamity fund in 2012 to a special trust fund.
Also implemented were the payment of the P565 million obligation to the South Road Properties loan in 2011 and the City's submission of details of the P26.9 million importation of materials for the rehabilitation of the rubberized track oval at the Cebu City Sports Center in 2011 to COA.
The City's compliance also includes the turn over of 48 unserviceable firearms to the Philippine National Police in 2011 and recording of P17.7 million disbursements in 2012, among others.
Some 19 recommendations, on the other hand, were not fully complied with.
Remittance
This includes the immediate restitution of P44.3 million shortages of remittance in 2012 from accountable officers and employees and the filing of cases against them.
The City also failed to conduct a general revision of its real property assessment and did not update the schedule of market values.
Mayor Michael Rama though announced last April that the City will revise its tax assessment levels on real property units
Rama also formed a committee to handle the matter, which is composed of the local finance committee, the assessor's office, former councilor now City Hall Lawyer Jose Daluz III and former councilor Eduardo Rama Jr., now the head of the barangay affairs unit.
Other recommendations that the City has not fully implemented include the revision of the City's Revenue Code; the submission of an explanation on the conduct of P5.4 million seminars and trainings in 2012, which COA found to be “extravagant;” and the submission of utilization report on the purchase of P22 million construction materials under the Special Education Fund in 2009.
The remaining 51 recommendations of COA have been “partially implemented” by the City.
This includes reconciliation of the books of accounts, settling of cash advances and disallowances. PDF