AssessmentAuditHead

 

Assessment Audit Activity

Not only the processing divisions go out from office together with the selected employees in the Treasury Office for Tax Information Drive but also the Assessment Records Management Division (ARMD) for they conduct Assessment Records Audit to the seven (7) municipalities this province to establish cross reference of records, evaluate the delivery of basic services to the clients, office management & maintenance and the system on how are records made available to the public and others.

 

I.     TITLE                                         : ASSESSMENT RECORDS AUDIT

       DATE                                         : AUGUST 17-SEPTEMBER 8, 2010

       PLACE                                       : SEVEN (7) MUNICIPALITIES

       PARTICIPANTS                         : THREE (3) ARM Division & TWO (2) PVED personnel

       AMOUNT REQUESTED            : P 17,580.00

       SOURCE OF FUND                   : 20% DEVELOPMENT FUND

II. RATIONALE

                Public records are important resources both to the government  that creates them and to the citizens it serves. Records contain the information that keeps government functioning. They document the origin, evolution and operation of its plans and programs. They reveal how government operated, responded to the needs of the people and how it served.

                Knowing its significance and due to the course of time, a government naturally amasses of so many records that some actions must be taken. One of which, the Property Valuation Examination and Assessment Records Management Divisions will conduct an Assessment Records Audit and Ocular Inspection to all municipalities to check and ensure that the approved real property unit tax declarations (TDs) received from the Provincial Assessor’s Office (PASSO) were properly appraised, classified, updated, recorded, filed, kept and other related assessment operations and maintenance as our major duties and responsibilities that anchor to provide better assistance and delivery of basic services to our clients, develop linkage to government and non-government organization (GOs/NGOs) offices and maintain accessibility to the constituents.

Assessment Records Audit also helps monitor  whether the Municipality Assessor’s Office (MASSO) generates revenue for local development and assesses professional and personnel capacity of employees towards work in accordance with the existing rules and regulations of the Civil Service Commission and general principle as a good public servant in terms of their accomplishments.

III. OBJECTIVES

                A.  General

                       To conduct assessment records audit specifically the newly-discovered properties, revised adjusted, reclassified/re-assessed due to physical change and transferred Tax Declarations (TDs) with supporting documents and evaluate office physical & personnel management and clients service mechanics.

                B.  Specific

                        1. Identify the number series of the accumulated records and determine the periods covered.

                        2. Evaluate whether the real property assessed was correctly appraised, classified according to its kind, actual use and taxability;

                        3. Examine the different assessment forms. Supporting  documents and other materials to establish cross reference and cause prompt submission;

                        4. Conduct office physical & personnel management evaluation, client’s service mechanics & records filling system.

               

IV. MECHANICS

                The audit shall be conducted to the seven (7) municipalities throughout the Province Dinagat Islands with a maximum of three (3) personnel in each municipality.