Mindanao Daily

Election Result for 1st Dist of Misamis Occidental

MEMBER, HOUSE OF REPRESENTATIVES of MISAMIS OCCIDENTAL – FIRST LEGDIST

Candidate Party Votes Percentage
ALMONTE, Jorge T. LAKAS KABALIKAT NG MALAYANG PILIPINO CHRISTIAN MUSLIM DEMOCRATS 62778 50.61%
CLARETE, Ernie D. NACIONALISTA PARTY 61276 49.39%
Statistics
Total number of Voters who actually voted 131065
MEMBER, HOUSE OF REPRESENTATIVES of MISAMIS OCCIDENTAL – SECOND LEGDIST

Candidate Party Votes Percentage
OCAMPOS, Loreto Leo S. LIBERAL PARTY 50131 37.60%
PAROJINOG, Reynaldo O. LAKAS KABALIKAT NG MALAYANG PILIPINO CHRISTIAN MUSLIM DEMOCRATS 49140 36.86%
TAN, Jennifer W. NATIONALIST PEOPLES COALITION 33481 25.11%
PAGLINAWAN, Alfredo A. INDEPENDENT 576 0.43%
Statistics
Total number of Voters who actually voted 141146
PROVINCIAL GOVERNOR of MISAMIS OCCIDENTAL

Candidate Party Votes Percentage
RAMIRO, Herminia D. LAKAS KABALIKAT NG MALAYANG PILIPINO CHRISTIAN MUSLIM DEMOCRATS 128130 51.93%
PAYLAGA, Francisco Jr T. NACIONALISTA PARTY 100698 40.81%
BERNAD, Carlos Patricio C. LIBERAL PARTY 17263 7.00%
ZAFRA, Carlo D. PWERSA NG MASANG PILIPINO 649 0.26%
Statistics
Total number of Voters who actually voted 272211
PROVINCIAL VICE-GOVERNOR of MISAMIS OCCIDENTAL

Candidate Party Votes Percentage
OAMINAL, Henry S. NACIONALISTA PARTY 140688 64.63%
REGALADO, Henry Ken F. LAKAS KABALIKAT NG MALAYANG PILIPINO CHRISTIAN MUSLIM DEMOCRATS 76991 35.37%
Statistics
Total number of Voters who actually voted 272211
MEMBER, SANGGUNIANG PANLALAWIGAN of MISAMIS OCCIDENTAL – SECOND PROVDIST

Candidate Party Votes Percentage
PAROJINOG, Ricardo O. LAKAS KABALIKAT NG MALAYANG PILIPINO CHRISTIAN MUSLIM DEMOCRATS 58672 13.99%
OLEGARIO, Gerard Teodorico II R. NACIONALISTA PARTY 51361 12.24%
FLORIDA, Edwin B. LAKAS KABALIKAT NG MALAYANG PILIPINO CHRISTIAN MUSLIM DEMOCRATS 41267 9.84%
AGOT, Morpheus S. NACIONALISTA PARTY 38322 9.14%
DECINA, Tito B. LAKAS KABALIKAT NG MALAYANG PILIPINO CHRISTIAN MUSLIM DEMOCRATS 37283 8.89%
REVELO, Elias L. NACIONALISTA PARTY 36025 8.59%
CARTAJENAS, Matronilo S. LAKAS KABALIKAT NG MALAYANG PILIPINO CHRISTIAN MUSLIM DEMOCRATS 35272 8.41%
RAMAYRAT, Christopher S. NACIONALISTA PARTY 29553 7.04%
LUANSING, Irene Jr. E. LAKAS KABALIKAT NG MALAYANG PILIPINO CHRISTIAN MUSLIM DEMOCRATS 29348 7.00%
DEL CARMEN, Sherwin G. NACIONALISTA PARTY 24447 5.83%
ALCUIZAR, Fortunato Jr. K. PWERSA NG MASANG PILIPINO 15345 3.66%
BANTUG, Norman H. INDEPENDENT 6582 1.57%
TAJADO, Luciano M. PWERSA NG MASANG PILIPINO 5860 1.40%
LAGAS, Jesus T. PWERSA NG MASANG PILIPINO 5263 1.25%
DINGLASA, Dante J. PWERSA NG MASANG PILIPINO 2727 0.65%
NANO, Paterno D. PWERSA NG MASANG PILIPINO 2165 0.52%
Statistics
Total number of Voters who actually voted 141146
MEMBER, SANGGUNIANG PANLALAWIGAN of MISAMIS OCCIDENTAL – FIRST PROVDIST

Candidate Party Votes Percentage
DAMINAR, Zaldy G. NACIONALISTA PARTY 48268 10.47%
PAGALARAN , Inocencio Jr. D. NACIONALISTA PARTY 45628 9.90%
BULAWIN, Edilma C. NACIONALISTA PARTY 44361 9.63%
YAPE, Lovely Liezl B. LAKAS KABALIKAT NG MALAYANG PILIPINO CHRISTIAN MUSLIM DEMOCRATS 40655 8.82%
DE LOS SANTOS, Jim R. NACIONALISTA PARTY 39938 8.67%
BERGADO, Celso B. LAKAS KABALIKAT NG MALAYANG PILIPINO CHRISTIAN MUSLIM DEMOCRATS 38130 8.27%
ANOOS, Jino Jr M. LAKAS KABALIKAT NG MALAYANG PILIPINO CHRISTIAN MUSLIM DEMOCRATS 37791 8.20%
REGALADO, Rolando R. NACIONALISTA PARTY 37333 8.10%
FRANCISCO, Lucita C. LAKAS KABALIKAT NG MALAYANG PILIPINO CHRISTIAN MUSLIM DEMOCRATS 34265 7.44%
NERI, Gustavo Jr. A. LAKAS KABALIKAT NG MALAYANG PILIPINO CHRISTIAN MUSLIM DEMOCRATS 30246 6.56%
FAMAS, Henry J. INDEPENDENT 20328 4.41%
YAP, Roy M. LIBERAL PARTY 17552 3.81%
CAGAS, Ruben R. INDEPENDENT 8868 1.92%
ALA, Rodolfo M. INDEPENDENT 6209 1.35%
MOLINA, Solomon U. INDEPENDENT 3744 0.81%
NILLAS, Nathaniel M. LIBERAL PARTY 3149 0.68%
ABEJO, Antonio C. PWERSA NG MASANG PILIPINO 3064 0.66%
TAYRUS, Lino B. PWERSA NG MASANG PILIPINO 1319 0.29%
Statistics
Total number of Voters who actually voted 131065
 

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Election Results for Tangub City

MAYOR of MISAMIS OCCIDENTAL – TANGUB CITY

Candidate Party Votes Percentage
TAN, Philip T. LAKAS KABALIKAT NG MALAYANG PILIPINO CHRISTIAN MUSLIM DEMOCRATS 16535 66.87%
OCAMPOS , Georgina R. LIBERAL PARTY 8191 33.13%
Statistics
Total number of Voters who actually voted 26245
VICE-MAYOR of MISAMIS OCCIDENTAL – TANGUB CITY

Candidate Party Votes Percentage
MONLEON, Alejo B. LAKAS KABALIKAT NG MALAYANG PILIPINO CHRISTIAN MUSLIM DEMOCRATS 13604 67.28%
PALAD, John Wendell Q. LIBERAL PARTY 5689 28.14%
GUEVARRA, Hilarion F. INDEPENDENT 926 4.58%
Statistics
Total number of Voters who actually voted 26245
MEMBER, SANGGUNIANG PANLUNGSOD of MISAMIS OCCIDENTAL – TANGUB CITY – LONE DIST

Candidate Party Votes Percentage
ALOTA, Edemar D. LAKAS KABALIKAT NG MALAYANG PILIPINO CHRISTIAN MUSLIM DEMOCRATS 14437 9.29%
CANAMA, Sabiniano S. LAKAS KABALIKAT NG MALAYANG PILIPINO CHRISTIAN MUSLIM DEMOCRATS 11828 7.61%
LOPEZ, Francisca P. LAKAS KABALIKAT NG MALAYANG PILIPINO CHRISTIAN MUSLIM DEMOCRATS 10937 7.04%
ORDENIZA, Lucio F. LAKAS KABALIKAT NG MALAYANG PILIPINO CHRISTIAN MUSLIM DEMOCRATS 10367 6.67%
GRIPO, Edilberto L. LAKAS KABALIKAT NG MALAYANG PILIPINO CHRISTIAN MUSLIM DEMOCRATS 10149 6.53%
TROMPETA, JR., Mariano P. LAKAS KABALIKAT NG MALAYANG PILIPINO CHRISTIAN MUSLIM DEMOCRATS 9882 6.36%
ALNGOHURO, Filoteo C. LAKAS KABALIKAT NG MALAYANG PILIPINO CHRISTIAN MUSLIM DEMOCRATS 9856 6.34%
SULTAN, Cecilio C. LAKAS KABALIKAT NG MALAYANG PILIPINO CHRISTIAN MUSLIM DEMOCRATS 9609 6.18%
DEL VALLE, Anecilin S. LAKAS KABALIKAT NG MALAYANG PILIPINO CHRISTIAN MUSLIM DEMOCRATS 8544 5.50%
CARRIAGA, SR., Romeo M. LAKAS KABALIKAT NG MALAYANG PILIPINO CHRISTIAN MUSLIM DEMOCRATS 8270 5.32%
TABURADA, Rogelio A. LIBERAL PARTY 7375 4.75%
MORALES, David C. LIBERAL PARTY 6414 4.13%
ARUELO, Jovito Jr. E. LIBERAL PARTY 5376 3.46%
AGUHOB, Sansen Sr. F. LIBERAL PARTY 5265 3.39%
GILLAMAC, Leopoldo F. LIBERAL PARTY 4745 3.05%
NISNISAN, Primitiva Linda O. LIBERAL PARTY 4257 2.74%
CONOL, Niel Paquito Jr. O. INDEPENDENT 4114 2.65%
MABALOD, Romeo A. LIBERAL PARTY 3778 2.43%
TUAL, Domingo S. LIBERAL PARTY 3683 2.37%
JIMENEZ, Lorelei Rhona C. LIBERAL PARTY 3596 2.31%
LAYAM, Oscar C. LIBERAL PARTY 2891 1.86%
Statistics
Total number of Voters who actually voted 26245
 

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Copyright © 2000-2010 Smartmatic Corporation. All rights reserved.

Election Result for 2nd Dist Misamis Occidental

MEMBER, HOUSE OF REPRESENTATIVES of MISAMIS OCCIDENTAL – SECOND LEGDIST

Candidate Party Votes Percentage
TAN, Jennifer W. NATIONALIST PEOPLES COALITION 14455 57.63%
OCAMPOS, Loreto Leo S. LIBERAL PARTY 7626 30.40%
PAROJINOG, Reynaldo O. LAKAS KABALIKAT NG MALAYANG PILIPINO CHRISTIAN MUSLIM DEMOCRATS 2953 11.77%
PAGLINAWAN, Alfredo A. INDEPENDENT 48 0.19%
Statistics
Total number of Voters who actually voted 26245
PROVINCIAL GOVERNOR of MISAMIS OCCIDENTAL

Candidate Party Votes Percentage
RAMIRO, Herminia D. LAKAS KABALIKAT NG MALAYANG PILIPINO CHRISTIAN MUSLIM DEMOCRATS 11196 48.85%
PAYLAGA, Francisco Jr T. NACIONALISTA PARTY 10599 46.25%
BERNAD, Carlos Patricio C. LIBERAL PARTY 1008 4.40%
ZAFRA, Carlo D. PWERSA NG MASANG PILIPINO 114 0.50%
Statistics
Total number of Voters who actually voted 26245
PROVINCIAL VICE-GOVERNOR of MISAMIS OCCIDENTAL

Candidate Party Votes Percentage
OAMINAL, Henry S. NACIONALISTA PARTY 15672 77.66%
REGALADO, Henry Ken F. LAKAS KABALIKAT NG MALAYANG PILIPINO CHRISTIAN MUSLIM DEMOCRATS 4507 22.34%
Statistics
Total number of Voters who actually voted 26245
MEMBER, SANGGUNIANG PANLALAWIGAN of MISAMIS OCCIDENTAL – SECOND PROVDIST

Candidate Party Votes Percentage
DECINA, Tito B. LAKAS KABALIKAT NG MALAYANG PILIPINO CHRISTIAN MUSLIM DEMOCRATS 13318 17.32%
FLORIDA, Edwin B. LAKAS KABALIKAT NG MALAYANG PILIPINO CHRISTIAN MUSLIM DEMOCRATS 12011 15.62%
AGOT, Morpheus S. NACIONALISTA PARTY 10076 13.11%
OLEGARIO, Gerard Teodorico II R. NACIONALISTA PARTY 7211 9.38%
PAROJINOG, Ricardo O. LAKAS KABALIKAT NG MALAYANG PILIPINO CHRISTIAN MUSLIM DEMOCRATS 6574 8.55%
ALCUIZAR, Fortunato Jr. K. PWERSA NG MASANG PILIPINO 5713 7.43%
RAMAYRAT, Christopher S. NACIONALISTA PARTY 4589 5.97%
REVELO, Elias L. NACIONALISTA PARTY 3804 4.95%
BANTUG, Norman H. INDEPENDENT 3625 4.72%
DEL CARMEN, Sherwin G. NACIONALISTA PARTY 2805 3.65%
TAJADO, Luciano M. PWERSA NG MASANG PILIPINO 2376 3.09%
CARTAJENAS, Matronilo S. LAKAS KABALIKAT NG MALAYANG PILIPINO CHRISTIAN MUSLIM DEMOCRATS 2127 2.77%
LUANSING, Irene Jr. E. LAKAS KABALIKAT NG MALAYANG PILIPINO CHRISTIAN MUSLIM DEMOCRATS 1777 2.31%
DINGLASA, Dante J. PWERSA NG MASANG PILIPINO 331 0.43%
LAGAS, Jesus T. PWERSA NG MASANG PILIPINO 274 0.36%
NANO, Paterno D. PWERSA NG MASANG PILIPINO 269 0.35%
Statistics
Total number of Voters who actually voted 26245

Ozamis City 2008 COA Audit 5

Value for Money Audit (VFMA)
5. The objective of the Solid Waste and Ecological Management Program of the city which is to ensure a health promoting and ecologically friendly environment to its constituents was not achieved because the city government did not give priority on the full implementation of the program as prescribed under Republic Act (RA) 9003 series of 2001.
Provisions of  Section 1, Rule XIII of the Implementing Rules and Regulations of RA 9003 series of 2001 known as the Ecological Solid Waste Management Act of 2000 states that no open dumpsites shall be established and operated by any person or entities, including the LGUs. Within three (3) years following the effectivity of the Act, all open dumpsites shall be converted to controlled dumpsites to operate only within five (5) years and beyond the said period shall consider these facilities as deemed closed and phased out.  Section 2 of the Act also provides for minimum requirements in the operation of controlled dumpsites which include among others the following:
1. Daily cover consisting of inert materials or soil of at least six inches thickness shall be applied at the end of the day;
2. Drainage and runoff control shall be designed and managed such that storm water does not come in contact with waste and that discharge of sediments into the receiving body of water is minimized;
3. Provision of aerobic and anaerobic decomposition shall be instituted to control odor; and
4. Security fencing shall be provided to prevent illegal entries, trespassing, and large animal entries. Provisions for litter control including the use of litter fences and daily picking of litter shall be included.
In 2007, the city government proposed a sanitary landfill with an estimated cost of P 78,924,921.00 but the amount allocated for its initial development was only P 700,000.00.  Hence, it is still operating the open dumpsite which was converted into a controlled dumpsite effective 2006.  For Calendar Year 2008, appropriations for the Solid Waste Management Program totaled P 4,840,000.00.  Substantial amount was alloted to the garbage disposal operation which included wages for garbage collectors and street sweepers of P3,135,000.00 and the proposed procurement of garbage compactor and lawn mower of P 690,000.00.  Operation and maintenance of controlled dumpsite and development of sanitary landfill were given appropriations of P 300,000.00 and P500,000.00, respectively.  The remaining amount went to maintenance of bioreactor operation of P 195,000.00 and other maintenance of P 20,000.00. Unlike in 2006, for 2007 and 2008 management did not provide funds to minimize or control health hazards like leachate flow to control contamination of aquifer and methane gas emission which could affect the vicinity and surrounding.
Audit further disclosed that despite its necessity, garbage compactor and lawn mower were not purchased during the year the reason being the intended amount of P690,000.00 was realigned to peace and order operation.  Hence, the city is currently using only two garbage trucks which could not cope up to the increasing volume of garbage everyday.  Inspections conducted on the alleged controlled dumpsite further showed that it did not comply with the minimum requirements provided in RA 9003 considering the following observations noted:
1. There was no drainage on the site and water during rainy days could spill the leachate storage and possibly contaminate the underlying groundwater.  According to the residents, garbage was carried by the flood in the creek beside the dumpsite where the spring is located.  The spring is one of the sources of water of the residents of Barangay Bongbong through jetmatic pump.and not far from the site is another water reservoir from deep well which supplies water to the Gawad Kalinga households.
2. The dumpsite was not provided with fence and domesticated animals like cows, pigs and chickens were actually seen on the site.
3. It was also noted that the required soil covering on the dumpsite was not enough because part of the funds was utilized to improve the access road going to the site, thus, soil covering for the year was  made only thrice a year.
4. Garbage were scattered throughout the vicinity which is fire hazard and odor pollution and flies spread on the site.
5. There were no other control measures taken by the management other than soil covering inasmuch as there were no funds provided to minimize health hazards.
The above cited deficiencies were due to non-prioritization in providing enough funds for the implementation of the solid waste management program. Three years comparison showed that appropriations for the program was declining and although there was a minor increase in 2008, this was due to the additional budget for the labor incentives of the street sweepers of P1,095,000.00.  The operation and maintenance of the temporary controlled dumpsite was not provided with adequate funds in 2007 and 2008.  (Annex 4)
As a consequence, the objective of the city government to ensure a health promoting and ecologically friendly environment to its constituents was not realized.  The residents of Barangay Bongbong are the most adversely affected for odor pollution and flies that spread the locality.  Health authorities declared water coming from the spring not potable.  Some residents looked for another source especially some members of their households suffered amoebiasis.  Unfortunately, there are still households who are using water supply from the contaminated spring.
Interview with the chief of the implementing office revealed that the main cause of the deficiencies noted was lack of funds because it was not among the priority projects of the city government.  The higher authorities slashed the budget every time budget proposal for the program was submitted.  Hence, they allocated the meager resources on urgent needs.  The temporary dumpsite was supposed to be closed in 2006 but due to the huge amount needed for the closure, it was postponed indefinitely.  There was also no timetable on the completion of the sanitary landfill allegedly due to the large amount needed for the project.
Recommendations to Ozamis City Government:
Give priority in providing sufficient funds for the Solid Waste and Ecological Management Program to ensure the protection of public health and environment.  Require the General Services Officer and the City Engineer who are the implementors of the program to provide details of their proposed budget for the on-going construction of sanitary landfill in order to close the temporary dumpsite as mandated under RA 9003. Pending completion of the landfill, adequate funds should be provided for the maintenance and operation of the temporary dumpsite to control or minimize health hazards to its constituents.

Ozamis City 2008 COA Audit 4

4. Barangay shares from real property taxes totaling P 7,518,338.72 were not released to the 51 barangays of the city for a period of three (3) years contrary to provisions of Section 271 (d) of RA 7160 thereby depriving the barangay government to utilize said funds for the benefits of the barangay constituents.
Provisions of Section 271 (d) of Local Government Code of 1991 (RA 7160) states that the shares of each barangay shall be released, without the need of further action, directly to the barangay treasurer on a quarterly basis within five (5) days after the end of each quarter and shall not be subject to any lien or holdback for whatever purpose.
Verbal complaints were received from different barangays regarding unreleased shares from the collections on real property taxes by the city government.  These amounts were already incorporated in their Annual Budgets as part of Estimated Income for CY 2008 and the non-receipt of said funds deprived them from implementing some of the projects due to lack of funds.
Verification of accounts disclosed that as of December 31, 2008, the city had an unremitted collections of P 7,518,338.72 representing shares of 51 barangays from real property taxes for the years 2005 to 2008.
Further verification disclosed that the ending balance is an accumulation of unreleased barangay shares from prior to current periods.  For CY 2005 to CY 2008, the total barangay shares from real property taxes was P 22,451,610.41 of which only 67% or P 14,933,271.69 was released thereby leaving unreleased RPT shares in the amount of P 7,518,338.72 as of December 31, 2008, as presented below:
Period Covered
Total Shares
from RPT
Total
Amount Released
Percent
(%)
Unreleased
Amount
2005
P 5,739,055.61
P 3,109,735.93
54
P 2,629,319.68
2006
5,226,728.46
3,919,663.02
75
1,307,065.44
2007
6,047,917.64
3,652,373.68
60
2,395,543.96
2008
5,437,908.70
4,251,499.06
78
1,186,409.64
Totals
P 22,451,610.41
P14,933,271.69
67
P 7,518,338.72
The above data showed that the amount of P 2,629,319.68 representing the CY 2005 unreleased amount remained outstanding for a period of three (3) years, while P 1,307,065.44 for CY 2006 was outstanding for a period of two (2) years. For CY 2007, the amount of P 2,395,543.96 was outstanding for one (1) year as releases should have been made on a quarterly basis, as required.  Three barangays have not received any shares during the three-year period.
For CY 2008, barangay shares totaled to P 5,437,908.70 and only P4,251,499.06 or 78% was released to the barangays during the year, leaving an unreleased/unremitted amount of P 1,186,409.64, thus unreleased barangay shares accumulated to P 7,518,338.72 as of December 31, 2008.  (Annex 3)
Apparently, the city government failed to release the shares on real property tax collections to the component barangays on quarterly basis as required under Section 271 of RA 7160.
The bookkeeper explained that the release of the shares to the barangays were made upon the request of the barangays.  She further explained that there were disbursement vouchers already prepared and transmitted to the City Treasurer for payment but these were not paid because of lack of funds.
The City Treasurer could not reason out lack of funds as the barangay shares represent 30% from actual collection on real property taxes and these are primarily intended for the component barangays of the city. These receipts are recorded as Trust Liabilities in the books of the city which could not be utilized for other purpose.
As a consequence, the barangay governments were deprived of their shares that could have been utilized to projects most beneficial to the barangay constituents.
Management concurred with our audit observations.
Recommendations to Ozamis City Government:
1. Instruct the City Accountant to make representation with management of Land Bank of the Philippines to debit the city accounts and credit the barangay accounts so that automatic release of barangay shares from real property taxes is facilitated.
2. Instruct the City Treasurer to give priority on the remittances of RPT shares to respective barangays every end of the quarter as required.

Ozamis City 2008 COA Audit 3

3. The City Government of Ozamiz does not have adequate financial information relevant for decision making activities on its economic enterprises due to the absence of subsidiary ledgers for Special Accounts as prescribed in the Manual on New Government Accounting System for Local Government Units.
Chapter 6 of the Manual on the New Government Accounting System (NGAS) for Local Government Units provides the policies and procedures for Special Accounts.  Thus:
Provisions of Section 105, Special Accounts in the General Fund states:  “Local government units shall maintain special accounts in the General Fund for public utilities and other economic enterprises, loans, interests, bond issues, and other contributions for specific purposes.”
Provisions of Section 106, Objectives for the Maintenance of Special Accounts states:  “Accounting procedures for the operation of the special accounts are adopted in order to:
a. Determine whether the income generated by the public utilities or economic enterprises are sufficient to meet their respective operating costs.
b. Provide adequate information as to the assets, liabilities and equity of each special account.”
Provisions of Section 107, Special Accounts Subsidiary Ledger states:  “Special accounts shall be maintained through the use of complete subsidiary ledger.”
Provisions of Section 108 provides the sub-codes for the Special Accounts as follows:

SPECIAL ACCOUNT

SUB-CODE
General Fund Proper
01
Market Operation
02
Slaughterhouse Operation
03
Hospital
09
Sports Center
11
Recreational Center
12
Cemetery
17
20% Development Fund
18
The economic enterprises of the city include the slaughterhouse, hospital, gymnasium, cemetery, Cotta tourism project, and the public market which was rehabilitated through the Mindanao Basic Urban Services Sector Project (MBUSSP) of DILG with the Land Bank of the Philippines as conduit and Asian Development Bank for financing in the amount of P153,639,106.32.  Said building was inaugurated last January 6, 2009 and operations may start anytime this year.

Audit disclosed the following results of operations as of December 31, 2008 of SM Lao Hospital and the rest of the economic enterprises of the city:

SM Lao Hospital

Various Economic Enterprises
Income
P    2,292,392.21
P 15,439,117.68
Less:

Personal Services
10,421,729.91
11,420,105.14
Maintenance & Other  Operating Expenses
2,738,801.67
1,057,065.37
Capital Outlay
-
2,154,419.50
Total expenses
P   13,160,531.58
P 14,631,590.01
Net Operating Income/(Loss)
(P 10,868,139.37)
P      807,527.67
The foregoing data were derived out of the financial information gathered from the source documents of the respective offices concerned in view of the absence of financial reports of the said enterprises.
The deficiency was attributed to the absence of subsidiary ledgers for each of the Special Accounts.
As a consequence, Senior LGU Management could not determine the profitability of the various economic enterprises of the city which greatly affects the decision making of officials concerned.
The City Accountant justified that the deficiency was not prioritized due to voluminous transactions of the city using manual operations.
Recommendations to Ozamis City Government:
Instruct the City Accountant to maintain complete subsidiary ledgers for each economic enterprises engaged by the city government and to prepare the required financial statements.

Ozamis City 2008 COA Audit 2

2. Failure of the City Treasurer to institute administrative and/or judicial remedies for the collection of delinquent tax accounts representing real property taxes amounting to P 77,887,617.86 remained uncollected for a period of 2 to 36 years that could have been utilized for projects beneficial to the city’s constituents.
Provisions of Section 247 (1st par) of Local Government Code (RA 7160) states: “The collection of the real property tax with interest thereon and related expenses, and the enforcement of the remedies provided for shall be the responsibility of the city or municipal treasurer concerned.”
Further, provisions of Section 249 of the Code states: The City Treasurer shall, on or before January 31 of each year post the notice of the dates when the tax may be paid without interest at a conspicuous and publicly accessible place at the city hall.  Said notice shall likewise be published in a newspaper of general circulation in the locality once a week for two (2) consecutive weeks.”
While provisions of Section 254 of the same Code states: “When the real property tax or any other tax imposed becomes delinquent, the city treasurer shall immediately cause a notice of the delinquency to be posted at the main entrance of the city hall and in a publicly accessible and conspicuous place in each barangay of the local government unit concerned.  The notice of delinquency shall also be published once a week for two (2) consecutive weeks in a newspaper of general circulation in the city.”
For the enforcement of real property tax accounts, provisions of Section 256 of RA 7160 states: “When the real property tax and any other tax levied becomes delinquent upon the expiration of one (1) year period from the time the tax becomes due and payable, the local government unit concerned may avail of remedies by administrative or judicial action.”
Administrative remedies are levy on real property and sale of real property at public auction, while judicial remedy is availed of in the court of appropriate jurisdiction. The foregoing remedies are cumulative, simultaneous and unconditional, that is, any or all of them or a combination thereof may be resorted to and the use of one remedy shall not be a bar against the institution of the other. Formal demand for the payment of the delinquent taxes and penalties due is not a prerequisite to such remedies. The Notice of Delinquency required under Section 254 of RA 7160 or the Local Government Code of 1991 shall be sufficient for the purpose.
Audit disclosed that as of December 31, 2008, partial list of Real Property Tax Delinquencies showed a total uncollected real property taxes in the amount of P77,887,617.86. The uncollected taxes pertained to real property taxes which remained uncollected for a period of one to 36 years.  Among the delinquent tax accounts, those outstanding for 11 years were the highest uncollected real property tax dues that accumulated to P 18,509,353.48; followed by 14 years amounting to P 16,790,054.85; then seven years outstanding in the amount of P15,297,741.46.  Other delinquent tax accounts were outstanding more or less in millions of pesos for a period of several years.  (Annex 2)
The foregoing observations would show that there was laxity in the enforcement of real property tax collection by the Office of the City Treasurer.  It was observed that the procedures for collection of real property tax as provided in RA 7160 such as posting of notices of collection for current and previous years’ tax accounts and publication in the newspaper of general circulation in the city, for general information, were not complied with.  Furthermore, administrative and/or judicial remedies that the LGU may institute against real properties with delinquent tax accounts were not availed of to encourage taxpayers to pay their taxes in due time.
In the interviews conducted, it was learned that during the year, only Notices of Tax Payment and Real Property Tax Bill showing the real property tax dues for current and previous years’ accounts were fielded in the barangays, however, only few taxpayers favorably responded.  Likewise, Notices of Tax Deliquencies were sent to the taxpayers concerned.  Notices for those who are no longer residing in the stated address were posted in the barangay hall.  Taxpayers were compelled only to pay their delinquent tax dues at the time of sale of the subject real property pending issuance of Tax Clearance of the City Treasurer.  Apparently, tax due on unsold properties remained outstanding.
The deficiency is attributed to failure of the City Treasurer to institute administrative and/or judicial remedies against delinquent taxpayers.
As a consequence, unpaid real property taxes from 1992 to 2003 may no longer be collected as Section 270 of RA No. 7160 provides that basic real property tax and any other tax levied shall be collected within five years from the date they become due.  No action for the collection of the tax, whether administrative or judicial shall be instituted after the expiration of such period.  In case of fraud or intent to evade payment of the tax, such action maybe instituted for the collection of the same within ten years from the discovery of such fraud or intent to evade payment. Correspondingly, the city was not able to avail of such funds for priority projects beneficial to its constituents.
The City Treasurer explained that she could not immediately institute administrative or judicial remedies to delinquent accounts for fear that she might be technically charged by the taxpayers.
On the contrary, provisions of Section 258 of RA 7160 states, among others, that after the expiration of the time required to pay the basic real property tax or any other tax levied, real property subject to such tax may be levied upon through the issuance of a warrant on or before or simultaneously with the institution of the civil action for the collection of the delinquent tax.
Recommendations to Ozamis City Government:
1. Instruct the City Treasurer to issue warrant of levy simultaneous with the institution of the civil action for the collection of the delinquent real property taxes.
2. Instruct the City Treasurer to verify the individual tax account whether Notice of Tax Delinquency had been issued within five (5) years after it became due and payable and those tax accounts outstanding before the effectivity of RA 7160 before proceeding to the institution of administrative and/or judicial  remedies to avoid technical charges.
3. Advise the City Treasurer to issue Notice of Tax Delinquency one year after the tax became due and payable for filing of administrative and/or judicial proceedings in the future. She should be reminded that said actions could not be instituted after the expiration of the prescriptive period of five (5) years.  Otherwise, she should be sanctioned under the provisions of paragraph 16, Section 52, Rule IV of the Revised Uniform Rules on Administrative Cases in the Civil Service which states:
1st offense – Suspension (6 months, 1 day to 1 year)
2nd offense – Dismissal.
4. Direct the City Treasurer to prepare and submit Certified List of All Real Property Tax Delinquencies to the City Council on or before December 31 of the year with a request for assistance in the enforcement of the remedies for collection as provided under Section 269 of RA 7160.

Ozamis City 2008 COA Audit 1

DETAILED FINDINGS AND RECOMMENDATIONS
Financial and Compliance Audit
1. Due to delayed preparation of Bank Reconciliation Statements, the accuracy and reliability of the Cash in Bank – Local Currency account of the city amounting P 21,743,269.47 as of December 31, 2008 can not be ascertained contrary to provisions of Section 74 of PD 1445.
Provisions of Section 74 of Presidential Decree No. 1445 states: “The head of the agency shall see to it that a reconciliation is made between the balance shown in the monthly reports of the depositories and the balance found in the books of the agency.”
The preparation of the bank reconciliation statement is one of the accounting controls of the agency to ensure the accuracy, validity and reliability of the cash balance between the city’s records and that of the depositories.
Verification of accounting records on cash in bank account of all funds as of December 31, 2008 showed a balance of P 26,123,848.90.  Records revealed that the City Government had maintained 22 accounts with three authorized depository banks, namely: the Land Bank of the Philippines (LBP), Development Bank of the Philippines (DBP) and the Philippine National Bank (PNB).  However, it was noted that submission of bank reconciliation statements for 17 accounts were delayed from six months to one year.  (Annex 1)  It was further noted that though said bank accounts were maintained in the city’s books, nevertheless, recording for all checks issued were not promptly made for the reason that submission of vouchers from the Cash Division of the City Treasurer’s Office were also delayed.
Regular follow up was made with the City Accountant and still the deficiency was not rectified the reason being the employee assigned to prepare the required monthly bank reconciliation statements is also a Revenue Collection Clerk from the City Treasurer’s Office.
As a consequence, the accuracy, reliability and validity of city’s Cash in Bank balance of P 21,743,269.47 can not be ascertained.
The City Accountant explained that the task was not immediately transferred to her staff due to lack of manpower because three of them had left for abroad and one had retired from the government service.

Recommendations to Ozamis City Government:
1. Direct the City Accountant to designate an employee from her office to handle the preparation of the reconciliation statements so that users of the financial statements could rely on the accuracy of cash account.
2. Instruct the City Accountant to supervise the timely preparation of the monthly bank reconciliation statements.