The municipality set aside more than the legally allowed 5% of its budget for gender and development, which is not permitted.

The municipality did not fully spend its disaster fund, recorded unpaid expenses as if they were paid, and failed to keep proper documentation for about ₱15 million in disaster-related disbursements, making the financial reports unreliable.

The municipality did not fully use its 20% development fund, with only about 74% of projects accomplished and 78% of funds spent, and it paid out nearly ₱47 million without sufficient supporting documents.

The municipality cannot verify its reported property and equipment balance of about ₱419 million because it did not conduct timely physical counts, update property ledgers, or register vehicles, and it improperly capitalized some low-value items. Many required fixes have not been done.

The inventory balance of about ₱4 million cannot be trusted because the municipality did not keep proper inventory records, did not use the required perpetual inventory method, and submitted physical count reports late. Some recommendations were done, but maintaining stock cards is still not done.

The municipality's cash account was lower than it should have been because a cash advance refund was not entered in the books. This has now been fixed by recording the adjustment.

The municipality withheld Pag-IBIG contributions but often remitted them late or in wrong amounts because payroll documents were submitted late to the accountant, which is a weak internal control.

The municipality still had incorrect GSIS remittances, and its year-end Due to GSIS balance did not match the next month's remittance, so the reported liability could not be verified.

The municipality did not send contract and purchase documents to the auditors on time, and the Bids and Awards Committee secretariat did not meet the required qualifications, delaying audit review and weakening procurement oversight.

The municipality spent more than the minimum required amount on gender programs, but its gender accomplishment report did not include the HGDG assessment results needed to prove the programs worked; one agreed corrective action is still not done.

The municipality spent special education money on allowed items, but most of the claims lacked required supporting documents, and the agreed corrective measures have not been carried out.

The municipality made some errors in remitting Pag-IBIG contributions and loan payments because payroll documents were recorded and submitted to the accounting office at different times, causing timing mismatches.