Audit & Compliance
COA audit opinions, Seal of Good Local Governance compliance, chronic findings, implementation rates, and downloadable COA report archives for Mapandan.
Opinyon ng Audit ng COA (2014–2024)
Taunang trend ng opinyon ng audit na nagpapakita ng pagtatasa ng Commission on Audit sa mga pansapi ng Mapandan sa loob ng 11 magkakasunod na taon. The 2025 entry reflects the LDRRMF special compliance audit, not a full financial statement audit.
Opinyon ng Audit bawat Taon
| Year | Opinion |
|---|---|
| 2014 | Unqualified (Clean) |
| 2015 | Qualified |
| 2016 | Qualified |
| 2017 | Qualified |
| 2018 | Qualified |
| 2019 | Qualified |
| 2020 | Qualified |
| 2021 | Qualified |
| 2022 | Qualified |
| 2023 | Unqualified |
| 2024 | Qualified |
| 2025 | Non-Compliant (LDRRMF) |
Source: COA Annual Audit Reports 2014–2025 (2025: LDRRMF special compliance audit). A “Qualified” opinion indicates material misstatements or scope limitations in specific account areas.
Data last verified: September 2026. Report incorrect information or send corrections
Pagkakaayon sa pamamahala
Mapandan's financial governance is subject to continuous oversight from the Commission on Audit, DILG, and provincial review authorities.
Opinyon ng Audyt ng COA
Unqualified
Fair presentation of financial statements in all material respects. The highest audit opinion granted by the Commission on Audit.
Official Source: COA Annual Audit ReportsSelyo ng Mabuting Lokal na Pamamahala
GFH Certified
Passed DILG Good Financial Housekeeping evaluation in CY 2022 and CY 2024, meeting both COA audit opinion and Full Disclosure Policy compliance thresholds.
Official Source: DILG / Provincial Government of PangasinanPatakaran ng Buong Paglalahad
100%
Compliance rate in mandatory quarterly and annual financial document postings on the FDPP and physical posting locations across all evaluated reporting cycles.
Official Source: DILG MC No. 2010-83 / MC No. 2019-149Mga Pangunahing Natuklasan sa Audit (2014–2024)
Mga paulit-ulit at matatagal na isyu na natuklasan sa loob ng 11 taon ng mga audit ng COA, nakaayos ayon sa tindi at katayuan ng resolusyon.
PPE Overstatement
₱2.9M (0.5% of total assets)
Non-application of increased PPE capitalization threshold resulted in overstatement of net PPE and Government Equity by ₱2,896,504.76.
Irregular Advertising
₱85.5K (0.02% of total assets)
Advertising expenses totaling ₱85,500.00 were not in compliance with RA 7160 and COA Circulars 2012-003 and 2013-004.
Breeding Stocks Ghost Account
₱110K (0.02% of total assets)
11 cows purchased before 2000 already dead and dispersed. Documents could not be located after Municipal Agriculturist passed away. Unresolved for 9 consecutive years.
Dormant Receivables
₱613K (0.1% of total assets)
Outstanding for 29+ years from livelihood projects, KKK recipients, and various programs. No subsidiary ledgers maintained.
Delinquent Real Property Taxes
₱552K–2.6M (0.1–0.5% of total assets)
Persistent delinquencies in RPT collection. LGU never fully enforced levy, advertisement, and sale remedies under RA 7160.
Incomplete Contract Documentation
10 Years
Contracts submitted late beyond the 5-day prescribed period. Missing PhilGEPS certificates, construction safety programs, and BAC resolutions.
Land Titling Gaps
₱25.7M (4.6% of total assets)
Multiple parcels of land lacking TCTs, covered only by Tax Declarations. Management acquired titles one by one due to budget limitations.
PPE Account Not Reconciled
₱90.2M (16.3% of total assets, 2015 peak)
Property, Plant & Equipment records not reconciled with subsidiary ledgers. The 2014 AAR cited ₱85.5M; this grew to ₱90.2M by 2015. Primary cause of Qualified Opinion from 2015–2019.
Solid Waste Non-Compliance
RA 9003
Non-compliance with RA 9003 — open dumpsite, no sanitary landfill. MRF machineries finally operational by 2024. All 15 barangays now have MRFs.
Irregular Cash Advances
₱1.27M
Irregular cash advances to officials and delayed liquidations throughout the audit period. Addressed through improved financial controls.
Source: COA Annual Audit Reports 2014–2024. Severity reflects impact and duration of the finding.
Data last verified: September 2026. Report incorrect information or send corrections
Tingin ng Pagpapatupad ng mga Rekomendasyon ng Audit
Talaan ng kung paano tumutugon ang LGU sa mga rekomendasyon ng audit ng COA sa magkakaibang panahon ng pag-uulat.
Trend ng Pagpapatupad
Pagkasira bawat Panahon
| Period | Implemented | Partial | Not Implemented | Rate |
|---|---|---|---|---|
| 2014→2015 | 6 | 0 | 1 | 86% |
| 2015→2016 | 6 | 1 | 1 | 75% |
| 2016→2017 | 6 | 4 | 4 | 43% |
| 2017→2018 | 7 | 4 | 5 | 44% |
| 2018→2019 | 9 | 7 | 4 | 45% |
| 2019→2020 | 18 | 0 | 6 | 75% |
| 2020→2021 | 10 | 0 | 11 | 48% |
| 2021→2022 | 12 | 0 | 16 | 43% |
| 2022→2023 | 11 | 0 | 20 | 35% |
| 2023→2024 | 14 | 0 | 23 | 38% |
Source: COA Annual Audit Reports 2014–2024. Each row shows recommendations from one audit year and their status as reported in the following year’s audit. Implementation rate = (Implemented ÷ Total Recommendations) × 100.
Mga Pangunahing Proyektong Imprastraktura (COA AAR)
Mga makabuluhang pamumuhunan sa imprastraktura na natukoy sa pamamagitan ng COA Annual Audit Reports, na nagpapakita ng mga halaga ng proyekto at katayuan ng pagkumpleto.
| Project | Amount | Year | Category | Status |
|---|
Source: COA Annual Audit Reports 2016–2024. Projects identified through Operational Highlights sections of audit reports.
Mga Nakabinbing COA Disallowance
Mga halagang sinisingil laban sa mga accountable officer na naghihintay ng resolusyon. Ang pababang trend ay nagpapakita ng pinabuting mga kontrol sa pananalapi.
Disallowances Trend (2015–2024)
Source: COA Annual Audit Reports 2015–2024. Disallowances represent amounts charged against accountable officers pending final resolution.
Progreso ng Repormang Administratibo
Sinusubaybayan ang katayuan ng mga pangunahing reporma sa pamamahala na natukoy sa pamamagitan ng COA audits at mga plano ng pamamahala.
Source: COA Annual Audit Reports and Management Action Plans. Reform status tracked through audit findings and subsequent compliance actions.
Data last verified: September 2026. Report incorrect information or send corrections
Audit Reports & Action Plans
Official COA annual audit reports, financial statements, and action plan monitoring tools organized by year. Each card below links the documents actually located for that year.
CY 2024
CY 2023
CY 2025 status: one Mapandan-specific report publicly indexed so far. Additional COA records may exist in consolidated reports or records not individually indexed in the public repository — absence from search results is not proof a record does not exist. Documents are served from local copies for stable access.