Audit & Compliance
Saray COA audit opinions, Seal of Good Local Governance compliance, chronic findings, implementation rates, tan downloadable COA report archives para ed Mapandan.
COA Audit Opinion (2014–2025)
Taunan a audit opinion trend ya ipapakita ya assessment na ginawa na COA ed financial statements na Mapandan diad 12 consecutive a taon. The 2025 entry reflects the LDRRMF special compliance audit, not a full financial statement audit.
Audit Opinion base ed 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
Pagsunod na Pamamahala
Mapandan's financial governance is subject to continuous oversight from the Commission on Audit, DILG, and provincial review authorities.
COA Audit Opinion
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Official Source: COA Annual Audit ReportsSeal of Good Local Governance
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 PangasinanFull Disclosure Policy
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. 2019-149Saray Pangunahing Natuklasan na Awdit (2014–2025)
Mga paulit-ulit tan matagal ya isyu ya nanatuklasan diad 12 taon na COA audits, ya naorganisa ayon ed severity tan status na 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.
CIP-Buildings Account Discrepancy
₱1.10M (0.2% of total assets)
Construction in Progress (Buildings) account in financial statements (₱509,755.82) does not reconcile with actual ongoing project costs (₱1.606M for Golden Child Dev Center Phase 2), discrepancy of ₱1,096,244.18. Municipal Accountant failed to record 60% work accomplishment.
CCTV Procurement to Ineligible Supplier
₱1.15M (0.2% of total assets)
Procurement and installation of CCTV cameras totaling ₱1,152,740.00 awarded to Alphin Trading and Construction, whose BIR Certificate of Registration does not cover CCTV equipment. Violates Section 63.3 of IRR of RA No. 12009.
Petty Cash Fund Used for Financial Assistance
₱2.46M (0.4% of total assets)
PCF predominantly used for payments of various financial assistance (medical, educational, burial, food, emergency shelter) totaling ₱2,095,690.00 out of ₱2,458,319.79 in replenishments (85%). Replenished more than once per month, contrary to COA Circular No. 97-002.
Unrelated GAD Expenditures
₱4.53M (0.8% of total assets)
Various PPAs identified in the GAD Plan and Budget for CY 2025 totaling ₱4,527,500.00 did not clearly address gender-related issues: Financial Assistance under AICS (₱994,500), Clean and Green Program (₱630,000), Sports Development Program (₱2,150,000), Educational Assistance (₱153,000), Maintenance of public plaza (₱600,000).
Source: COA Annual Audit Reports 2014–2025. Severity reflects impact and duration of the finding.
Data last verified: September 2026. Report incorrect information or send corrections
Antas na Pagpapatupad na Saray Rekumendasyon na Awdit
Subaybayan no panon so pagsagot na LGU ed COA audit recommendations diad magkakasunod a reporting period.
Takbo na Pagpapatupad
Paghati ed Period
| 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% |
| 2024→2025 | 22 | 0 | 9 | 71% |
Source: COA Annual Audit Reports 2014–2025. 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.
Saray Pangunahing Infrastructure Project (COA AAR)
Mahahalagang infrastructure investment ya na-identify diad COA Annual Audit Reports, ya mangipanengneng ed project cost tan completion status.
| Project | Amount | Year | Category | Status |
|---|
Source: COA Annual Audit Reports 2016–2025. Projects identified through Operational Highlights sections of audit reports.
Natatayak a COA Disallowances
Saray halaga ya in-charge ed accountable officers legan a agni-natapos so resolution. Say panagpababa to et mangipanengneng na mas maong a financial controls.
Disallowances Trend (2015–2025)
Source: COA Annual Audit Reports 2015–2025. Disallowances represent amounts charged against accountable officers pending final resolution.
Paglago na Administrative Reform
Subaybayan so katayuan na mahahalagang governance reform ya na-identify diad COA audits tan management action plans.
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.