EXECUTIVE SUMMARY

Introduction

Used to be the largest, most remote and one of the oldest barrios of Tanza, Cavite, the City
of Trece Martires was formerly known as Quintana. It was created into a city on May 24,
1954 by virtue of Republic Act (RA) No. 981 through the historic effort of then Senator
Justiniano S. Montano and Congressman Jose T. Cajulis and was renamed Trece Martires
in honor of the 13 martyrs, a group of prominent Caviteños who were sentenced to death
during the Spanish regime.

The City of Trece Martires, with a total land area of 3,917 hectares, is the capital of the
Province of Cavite. It is a fourth class city comprising of 13 barangays named after the
surnames of the 13 martyrs.

From 2014 to present, the City was hosting National Housing Authority (NHA) Resettlement
Projects with 19,000 housing units and relocatees consisting of informal settlers from the
National Capital Region (NCR). These resettlement areas are located in Barangays Osorio,
Hugo Perez, Lallana, Cabuco, Aguado and Inocencio.

The City of Trece Martires aims to create an environment conducive to business that
promotes social, moral and economic development. It seeks to ensure peace and order by
strengthening the functionaries and organizations that play key roles in maintaining a
progressive and peaceful community, promoting programs and projects that are
environmentally sustainable and ensuring that the programs reach the marginal and indigent
members of the community.

The organizational structure of the City is as follows:

a. Key Officials

City Mayor : Hon. Gemma B. Lubigan

City Vice Mayor : Hon. Romeo L. Montehermoso, Jr.
Members of Sangguniang Panlungsod : Hon. Jhon Kester Aldrin R. Anacan
: Hon. Hannah Czarina C. Aure
: Hon. Rona A. Bago
: Hon. Joyce Ann M. Baking
: Hon. Romeo A. De Sagun
: Hon. Anne Jomille D. Humarang
: Hon. Antonio G. Lontoc
: Hon. Kim Paolo C. Lubigan
: Hon. Angelica April R. Peňalba
: Hon. Angelito E. Vidallon
: Hon. Jaimer M. Sierra- ABC President
: Hon. Antonette T. Bernal – SK Federation
President
Acting City Treasurer : Ms. Ferlinda M. Paz
City Assessor : Mr. Manuelito P. Buhain
City Accountant : Mr. Diomedes C. Bragais
City Budget Officer : Ms. Marianne V. Colorado

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 City Planning and Development : Mr. Alberto S. Ararao
Coordinator
City Civil Registrar : Ms. Teresita A. Limbo
City General Services Officer Mr. Angelito M. Villanueva
City Human Resource : Ms. Marina M. Castillo
Management Officer
City Engineer : Engr. Aurelio D. De Ocampo
City Social Welfare and Development : Ms. Nora N. Delos Santos
Officer
City Disaster Risk Reduction and : Engr. Kenneth A. Morales
Management Office
City Environment and Natural : Arch. Ronnie D. Javier
Resources Officer

b. No. of Personnel Complement

Permanent 420
Casual 67
Elective Officials 14
Co-terminus 18
Total 519

Scope of Audit

Financial and compliance audits were conducted on the accounts and operations of the City
for Calendar Year (CY) 2020. The audit was conducted to ascertain the fairness of the
presentation of the financial statements and compliance of the City with laws, rules and
regulations, as well as the economical, efficient and effective utilization of resources.

Financial Highlights

For CY 2020, the City generated a total income of P1,021,495,597.14 from local taxes,
permits and licenses, service and business income and internal revenue allotment. It has a
total appropriation of P1,105,433,280.53. Of the total appropriation, P819,708,088.80 was
obligated, leaving an unobligated balance of P285,725,191.73.

The total assets, liabilities, equity, income and expenses for CY 2020 compared with that of
the preceding year are as follows:

Increase/
CY 2020 CY 2019 (Decrease)
Financial Condition
Assets P 2,640,938,262.39 P 2,498,324,179.22 P 142,614,083.17
Liabilities 979,775,215.71 1,027,951,125.39 (48,175,909.68)
Equity 1,661,163,046.68 1,470,373,053.83 190,789,992.85
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 Increase/
CY 2020 CY 2019 (Decrease)
Results of Operations
Income P 1,021,495,597.14 P 875,141,535.71 P 146,354,061.43
Expenses
Personnel Services 229,803,561.10 227,800,803.67 2,002,757.43
Maintenance and
Other Operating
Expenses 294,486,951.40 291,062,008.01 3,424,943.39
Financial Expenses 10,964,785.13 16,928,124.10 (5,963,338.97)
Non-Cash Expenses 119,505,751.17 109,678,023.18 9,827,727.99
Transfers, Assistance 16,979,724.29 21,875,826.53 (4,896,102.24)
or Subsidy
Other Non-Operating
Income (Loss) 1,865,440.82 1,445,822.24 419,618.58
Total Expenses 673,606,213.91 668,790,607.73 4,815,606.18

Audit Opinion on the Financial Statements

The Auditor rendered a qualified opinion on the fairness of the presentation of the financial
statements of the City due to the following observations:

1. The correctness and reliability of the recorded Property, Plant and Equipment (PPE),
exclusive of Construction-in-Progress, and Intangible Assets with gross amount totaling
P1,722,828,894.87 was doubtful due to variances ranging from P38,200.00 to
P120,701,389.92 between the accounting records and the Report on the Physical Count
of Property, Plant and Equipment (RPCPPE), and the inability of the City to disclose the
total road network system in the Notes to the Financial Statements as required under
Section 269 of the Government Accounting Manual for Local Government Units (GAM
for LGUs), Volume I and Commission on Audit (COA) Circular No. 2015-008.

2. The existence and correctness of the Inventory accounts totaling P54,381,844.88 as of

December 31, 2020 could not be ascertained due to the inability of the City’s Inventory
Committee to finish the inventory taking and submit the Report on the Physical Count of
Inventories (RPCI), contrary to Section 194 of the Government Accounting Manual for
Local Government Units (GAM for LGUs), Volume I.

3. The City did not reconcile the net discrepancies of P56,574,377.85 between the book
balance of the Real Property Tax (RPT) and Special Education Tax (SET) Receivables
and the List of Delinquent Taxpayers/Taxes submitted by the City Treasurer’s Office,
hence casting doubt on the year-end balances of said receivables accounts and the
reciprocal accounts Deferred RPT and SET amounting to P188,021,742.07 and
P81,746.376.74, respectively.

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Significant Observations and Recommendations

For the deficiencies cited above, we recommended that the City Mayor direct the:

a. City Accountant and General Services Officer to consider setting a cut off date from
where to start their reconciliation. Dispose unserviceable/obsolete and fully
depreciated PPE to lessen that which need to be reconciled. Have the Appraisal
Committee to appraise the present value of the PPE whose records could no longer
be found. . Makethe necessary adjustments to ensure the fair presentation of the
PPE and intangible assets in the financial statements;

b. Inventory Committee to coordinate with the Assessor and Engineering Offices to

establish the cost of each component of the road network. In the absence of records
have the Appraisal Committee appraise the current value of each component of the
road network as basis of recording and prepare and submit the Report on the
Physical Count of Road Network in the prescribed format; and

c. City Accountant to disclose the total road network in the Notes to Financial
Statement.

d. Inventory Committee to conduct complete physical count of all inventory items and
prepare and submit the corresponding RPCI to the Audit Team not later than
January 31 of each year.

e. City Accountant and the City Treasurer to analyze and investigate the cause/s of the
net deficiencies of P56,574,377.85 between the balances of the RPT and SET
Receivables and the List of Delinquent Taxpayers/Taxes as of December 31, 2020
and make the necessary adjustments in their records.

The other significant observations and recommendations are as follows:

1. The City Accountant and the General Services Officer were not able to take up the
necessary adjustments recommended in prior year’s audit in the recorded Biological
Asset account totaling P2,964,827.00 due to lack of coordination with the City
Agriculture Office, thus the correctness and reliability of the Biological Asset account
remained doubtful. Moreover, due to lack of proper planning, part of the 8,000 bamboo
seedlings procured by the City for P1,996,000.00 had either wilted or died or in danger
of dying as the City had yet to plant them as of audit date or eight months after
purchase, thereby resulting to wastage of government funds.

We recommended that the City Mayor direct the:

a. City Agriculturist to furnish the City Accountant and General Services Officer with
records of the transfer to and receipt by beneficiaries of the animals under the Swine
Fattening Program, and their updated conditions and status of the project, to serve
as basis for the adjustment of their respective records; and

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 b. City Agriculturist to conduct close and regular monitoring of the status of the
remaining existing cattle under the City’s Cattle’s Dispersal Program so that transfer,
birth and death of animals could be fully accounted for.

We also recommended that the City Mayor formally create an Inventory Committee for
the purpose of conducting an inventory of the bamboo seedlings and to report on their
conditions or status and the persons accountable therefor, copy furnished the COA Audit
Team for further validation. It is recommended that the report be made the basis of the
request for relief from accountability to be submitted to the COA, specifically on how
much should be requested and who shall be accountable therefor.

2. Only P191,474,616.22 or 63.80 per cent of the total available appropriation of

P300,121,240.78 for 20 per cent Development Fund was utilized by the City in Calendar
Year (CY) 2020, due to the lack of proper planning and monitoring of the implementation
of projects, thus depriving the intended beneficiaries of the optimum benefits that could
be derived from the projects, contrary to Item 5.0 of Department of the Interior and Local
Government (DILG) and Department of Budget and Management (DBM) Joint
Memorandum Circular (JMC) No. 2017-1.

We reiterated our recommendation that the City Mayor direct the:

a. City Engineering Office to coordinate with the City Planning and Development Office
to ensure that detailed engineering such as survey and site inspection/investigation
of the location of the proposed projects to be funded out of the 20 per cent
Development Fund are carried out sufficiently before the preparation of the plan as
provided under Section 17.6 of the 2016 Revised Implementing Rules and
Regulations (IRR) of Republic Act (RA) 9184, to avoid delays and other issues in
project implementation; and

b. City Development Council and City Planning and Development Office to review the
unimplemented projects funded by the continuing appropriation and determine
whether they are still feasible and among the priority projects of the City. Otherwise,
it is recommended that these projects be re-programmed together with the
unexpended balances of the completed projects for the other development projects,
subject to the concurrence of the Sangguniang Panglunsod and compliance with
other existing budgeting rules and regulations.

3. The City did not take appropriate actions, including imposition of penalties and
sanctions, against the contractor of the project “Construction of Gymnasium” costing
P39,250,051.39 despite unjustified stoppage of work and the one and a half year delay
in the completion of the project, contrary to Government Procurement Policy Board
(GPPB) Resolution No. 05-2019, Item 8 of Annex “E” of the 2016 Revised Implementing
Rules and Regulations (RIRR) of the Republic Act (RA) No. 9184, and Section 39.3 of
the same RIRR. Moreover, partial payments totaling P23,801,562.72 were made to the
contractor despite non-submission of the approved plans and technical specifications of
the project, work orders, relevant weather reports and other necessary documents, in
violation of Section 4(6) of Presidential Decree (PD) No. 1445.

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 We recommended that the City Mayor direct the:

a. City Engineer and other concerned City officials to investigate and identify the
cause/s of the delay in the completion and implementation of the project
Construction of Gymnasium at proposed Trece Martires City Parks and Plaza, and
ensure that appropriate charges, penalties and sanctions are meted out to person/s
who may be found responsible and/or accountable therefor , including those
imposable against the contractor such as liquidated damages, forfeiture of
performance security and termination of projects, among others, if warranted;

b. City Engineer and other concerned City officials to make recommendations and
proposals to ensure the successful completion of the project;

c. City Accountant to facilitate the submission of the lacking documents to the Audit
Team to prevent the issuance of a Notice of Supension of the payments already
made to the Contractor; and

d. City Accountant to ensure that further disbursement of funds related to the project
are net of liquidated damages and other applicable penalties imposed under Item 8
of Annex E of the RIRR of RA No, 9184 and Section 39.3 of the same RIRR and
supported with complete documents.

4. Disbursements for the procurement of Infrastructure Projects with net amount totaling
P20,151,414.35 were processed and approved despite deficient and/or incomplete
documentation, in violation of Section 4(6) of Presidential Decree (PD) No. 1445, thus
the propriety and validity of the transactions could not be established.

We recommended that the City Mayor require the City Accountant to coordinate with
responsible officials to facilitate the submission to the Audit Team of the lacking
documents and/or correction of deficiencies noted in the audit of the procurement of
Infrastructure Projects, within five days from receipt of this Report, to avoid suspension
and/or disallowance of the subject transactions.

5. The unexpended balance of the Local Disaster Risk Reduction and Management Fund
(LDRRMF) from years 2015 to 2019 totaling P58,191,599.71 was not reprogrammed
and included in the City’s 2020 LDRRMF Investment Plan (LDRRMFIP), contrary to the
Commission on Audit (COA) Circular No. 2012-002, thus, the basis of the appropriation
for the LDRRMF and the subsequent utilization of the fund could not be established.
Moreover, of the total current year and prior years’ appropriation of P113,895,125.92,
only 71 per cent or P80,953,728.44 was utilized for the current year, thereby the purpose
for which the Fund was established was not fully achieved by the City.

We recommended that the City Mayor direct:

a. The City Disaster Risk Reduction and Management Council (CDRRMC) to identify
and incorporate, under a separate caption, in the correct format of LDRRMFIP, the
specific projects and activities to be charged against the unexpended previous years’
LDRRMF;

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 b. The CDRRMC to ensure that supplemental budget or any revision in the LDRRMF
budget is supported by a revised AIP/LDRRMFIP approved by the Sanggunian
Panlungsod and City Mayor and which should, thereafter, be the basis for the
release and utilization of the LDRRMF for the identified new expenditure items; and

c. All concerned officials to ensure that all projects and programs in the LDRRMFIP are
fully implemented.

6. Various claims against Local Disaster Risk Reduction and Management Fund
(LDRRMF) totaling P3,267,603.59 were paid despite deficient and/or inadequate
supporting documents, contrary to Section 4(6) of Presidential Decree (PD) No. 1445,
thus the validity, legality and propriety of the transactions could not be established.

We recommended that the City Mayor direct the:

a. City Accountant and concerned City Officials to submit all lacking supporting
documents, ensuring that they are properly filled out with complete information, to
avoid suspension of the transactions in audit;

b. Bid and Awards Committee (BAC) and the City Accountant to submit to the Audit
Team the Income/Business Tax Return and Omnibus Sworn Statement of the
suppliers of food commodities for typhoon victims amounting to P1,980,000.00;

c. BAC and BAC Secretariat to submit to the Audit Team justifications on its inability to
comply with the posting requirement of the Notice of Award, Notice to Proceed and
approved contract, and to notify all other bidders of its recommendations as provided
under the RIRR of RA No. 9184; and

d. Concerned City Officials to ensure that the Official Receipts/Sales Invoices issued by
the supplier/contractor are valid and not expired.

7. Nine (9) Disbursement Vouchers and five (5) payrolls and their supporting documents
covering disbursements of funds for Calendar Year (CY) 2020 totaling P9,896,942.59
were not yet submitted to the Audit Team as of audit date, in violation of Section 7.2.1(a)
of the Rules and Regulations on the Settlement of Accounts (RRSA), thereby precluding
the Audit Team from conducting timely audit thereof.

We recommended that the City Mayor direct the City Accountant and City Treasurer to
submit immediately the nine DVs and five payrolls and their supporting documents
amounting to P9,896,942.56 to the Audit Team, otherwise, a Notice of Suspension for
the total amount of the unsubmitted DVs and payrolls will be issued by the Audit Team.

Henceforth, we recommended that the City Accountant and City Treasurer ensure that
no payment of claims shall be effected unless the DVs are duly supported with the
required documents and that all these DVs and payrolls along with the supporting
documents are submitted to the Audit Team within the first ten days of the ensuing
month, in compliance with Section 7.2.1(a) of the Rules and Regulations on the
Settlement of Accounts.

8. The validity of the Contract for the Garbage Collection, Hauling and Disposal of Solid
Waste of Trece Martires City and the propriety and reasonableness of the monthly
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 billings and payments totaling P94,704,635.10 could not be ascertained due to
inadequate information and supporting documents, contrary to Section 4(6) of
Presidential Decree (PD) No. 1445, Commission on Audit (COA) Circular Nos. 2009-001
and 2012-001.

We recommended that the City Mayor direct the:

a. Bids and Awards Committee (BAC), City Environment and Natural Resources Officer
(CENRO), City Accountant and/or other concerned officials to take the necessary
legal procedures to correct or remedy the defects noted in the Contract for
Collection, Hauling, Transport and Disposal of Waste of the City with Global
Environment Management, Technologies and General Services (GEMTECH), Inc. to
enable the Audit Team to conduct auditorial review and request for the technical
evaluation of the contract, otherwise relevant transactions will be subject to the
issuance of a Notice of Suspension ; and

b. CENRO, City Accountant and other City Officials concerned to submit to the Audit
Team the following:

i) List of dump trucks and heavy equipment of the Service Provider with complete
description and specifications;

ii) Designated pick up points of the barangays, location of transfer station of the
City, and the hauler’s Department of Environment and Natural Resources
(DENR) accredited sanitary landfill;

iii) Detailed breakdown of the Approved Budget for the Contract (ABC) and the
contract amount;

iv) Accomplishment Reports of the Service Provider duly certified correct by the
CENRO and approved by the City Mayor, Certificate of Acceptance from the
CENRO, and Request of Payment from the Service Provider;

v) Tipping Fees for the period from January 22 to March 22, 2020;

vi) Copy of measurement in kilometers of the total distance for one complete route;

vii) Estimated volume in cubic meters of garbage to be hauled and the basis of such
estimate for each contract; and

viii) Justification with comparative analysis between the per cubic meter contract and
per trip type of contract, for further evaluation and to avoid audit suspension of
the subject transactions.

9. The notices of awards and purchase orders pertaining to the emergency procurement of
goods and services under the Bayanihan Act in the total amount of P116,159,644.59
were not posted in any conspicuous place in the premises of the City and in the
Government Procurement Policy Board (GPPB) online portal for Emergency
Procurement, contrary to Section 3.6 of the GPPB Circular No. 01-2020, thus relevant

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 information on the procurement was not made available to the public. Claims of
suppliers were also processed and approved despite deficient documentation and/or
non-submission of necessary supporting documents, including those required under
Item Nos. 4.1 and 4.3 of the same GPPB Circular, thus casting doubt on the eligibility of
the suppliers and regularity of the disbursements.

We recommended that the City Mayor direct the:

a. BAC Secretariat to submit to the Audit Team justifications on its inability to comply
with the posting requirement under GPPB Circular No. 01-2020, for further
evaluation;

b. BAC Secretariat and the City Accountant to submit to the Audit Team the Mayor’s
Permit, Income/Business Tax Return and Omnibus Sworn Statement of the
suppliers pertaining to Covid-19 expenditures to avoid issuance of a Notice of
Suspension ;

c. The City Accountant to facilitate the submission to the Audit Team of the lacking
documents and/or correction of deficiencies noted in audit as presented in
Appendices 14 and 15, within five days from receipt of this Report, to prevent
suspension and/or disallowance of the transactions;

d. The OIC-Tourism Officer to explain the disparity of the starting travel date and
number of Locally Stranded Individuals indicated between the Report of the Office of
the City Tourism and Reported List of Transported Locally Individuals; and

e. BAC and concerned City Officials to justify the delayed issuance of Notice of Award
and Notice to Proceed and Contract signing of the Service Provider between the City
Government and Cavite Transport Cooperative to avoid issuance of
suspension/disallowance in audit.

10. The City received the first tranche of the Emergency Subsidy Program - Social
Amelioration Program (ESP–SAP) from the national government amounting to
P129,863,500.00 on April 8, 2020, which was distributed to 19,979 families of the 13
barangays of the City starting on April 16, 2020 to May 28, 2020. Of the 473 sample
beneficiaries, 120 or 25.37 per cent were validated belonging to the low-income
households or subsistence economy as enumerated under Department of Social
Welfare and Development (DSWD) Memorandum Circular (MC) No. 2020–004.
However, deficiencies in the release of funds to four of said 120 subjects were noted
while the status and receipt of benefits of 351 or 74.21 per cent of the 473 sampled
beneficiaries could not be confirmed or validated by the Audit Team either due to
absence of Social Amelioration Cards (SACs) or unreliable or inactive contact numbers
of the beneficiaries or their refusal to cooperate.

We recommended that the City Mayor require the CSWDO to:

a. Submit evidence to account for the refund made by two beneficiaries;

b. Facilitate the submission to the Audit Team of payroll report numbers 16 and 114
from Barangays Gregorio and Aguado, respectively, Social Amelioration Cards of 68
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 individuals and relevant supporting documents to prevent the issuance of a Notice of
Suspension for the payments made;

c. Investigate further and provide proof to substantially contradict the allegations of one
beneficiary that he did not receive the full amount of P6,500.00, one beneficiary who
claimed that he did not receive any assistance from DSWD, one beneficiary who had
duplicate claims in two separate payrolls and two beneficiaries having two sets of
documents including Social Amelioration Cards with different reference code; and

d. Coordinate with concerned Barangay officials to facilitate the submission to the Audit
Team of the updated contact numbers of beneficiaries, for its further or expanded
confirmation.

11. The hiring and contracts of 23 locally or city-hired teachers whose salaries, totaling
P3,240,000.00 were charged against the Special Education Fund (SEF) were still
deficient as their eligibilities, educational attainment, experience and skills were not
provided in their contracts, thereby casting doubt on whether the procedures and
requirements provided for under Section 4.1.1.1 of the Department of Education
(DepEd), Department of Budget and Management (DBM) and Department of the Interior
and Local Government (DILG) Joint Circular (JC) No. 01, s. 2017 had been complied
with.

We reiterated our recommendation that the City Mayor direct the LSB and other
concerned officials to submit to the Audit Team for evaluation the basis, criteria or
guidelines used by the City in the hiring of LSB teachers. Henceforth, it is recommended
that they ensure that all locally-hired teachers are included in the list found in the
Registry of Qualified Applicants (RQA) of the Department of Education.

12. The City was not able to submit its Calendar Year (CY) 2020 Gender and Development
(GAD) Plan and Budget (GPB) to the Provincial Planning and Development Office
(PPDO) and was also not given a Certificate of Review and Endorsement by the DILG
Provincial Office due to the City’s substantial delay in the submission of the GPB and its
inability to correct the deficiencies noted by the latter, contrary to Section 4.1.C.5 of the
Phillipine Commission on Women (PCW)-Department of the Interior and Local
Government (DILG)-Department of Budget and Management (DBM)-National Economic
Development Authority (NEDA) Joint Memorandum Circular (JMC) No. 2013-01 as
amended, hence there was no assurance that the City’s GAD Programs, Projects and
Activities (PPAs) were aligned to the priorities of the Province of Cavite.

We reiterated our recommendation that the City Mayor ensure that the schedule in the
preparation of the City’s GAD Plan and Budget as provided under Section 4.1.C.5 of the
PCW-DILG-DBM-NEDA JMC No. 2013-01, as amended, is strictly observed by all
concerned City offices to facilitate the timely submission to the PPDO and DILG
Provincial Office of the GPB and GAD Accomplishment Report (AR) for review.

13. Enabling mechanisms to institutionalize the City’s gender mainstreaming were not yet in
place as the City’s Gender and Development Focal Point System (GFPS) was not fully
capacitated on GAD, GAD Database was not yet established and the CY 2020 GAD
Plan and Budget (GPB) was found to be deficient due to inclusion of issues and
concerns not related to GAD and absence of quantifiable performance indicators and
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 targets, among others, contrary to Section 4 of the Philippine Commission on Women
(PCW)-Department of the Interior and Local Government (DILG)-Department of Budget
and Management (DBM)-National Economic and Development Authority (NEDA) Joint
Memorandum Circular (JMC) No. 2013-01.

We recommended that the City Mayor direct the:

a. City Planning and Development Officer to expedite the establishment and

maintenance of a comprehensive GAD Database to serve as basis for gender-
responsive planning, programming and policy formulation;

b. GFPS Focal Person to assess the training needs of all officials and employees
primarily involved on GAD and prioritize the inclusion of capacity building in the GPB
in the coming year/s; and

c. GFPS Focal Person and GFPS TWG to ensure that only programs, projects and
activities that address gender issues and concerns are included in the GPB and that
the other requirements for GPB preparation and submission are complied with.

Summary of total Suspensions, Disallowances and Charges as of Year-end

Unsettled suspensions and disallowances as of December 31, 2020 amounted to

P1,940,000.00 and P74,748,007.17, respectively. The disallowances are under appeal with
COA Regional Office No. IV-A

Status of Implementation of Prior Year’s Audit Recommendations

Of the 38 audit recommendations contained in the CY 2019 Annual Audit Report, 16 were
fully implemented, 11 were partially implemented and the remaining 11 were not
implemented.

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