The city planned solid waste projects under the Ecological Solid Waste Management Act but could not fully carry them out because it did not have enough staff. Even after hiring more people for the environment office, the materials recovery facility is still not fully running, so the city is not getting the full benefit of its waste management plans.

The city failed to use about 27.4 million pesos, or more than 17% of its 20% development fund, by the end of 2023. This violates the joint circular that requires these funds to be spent on development projects. The city said road right-of-way issues delayed some projects, but as of October 2024 the remaining funds were still not fully utilized.

The city received funds from national agencies for 13 projects, but by the end of the year only 5 were done, 3 were still in progress, and 5 had not started, so residents did not get the intended services or benefits on time.

The city has not insured the vast majority of its buildings and other physical assets, so if they are damaged or destroyed in a disaster, the city will not receive insurance payments to recover the losses.

The city received four donated vehicles but has not recorded them as assets in its accounting records, so its financial statements are incomplete and do not reflect all the resources it owns.

The city's reported value for its road networks cannot be verified because it has not kept the required inventory records, property cards, and detailed notes to the financial statements for its roads.

The city has not legally registered its ownership of eight parcels of land, so there is a risk that other parties could claim them, and the city's rights to these properties are not secure.

The city demolished a public market but still counts its value as an asset in the financial records, failing to follow the required disposal procedures, which overstates the value of buildings and other structures.

The city's property records do not match the physical count, with a huge unexplained difference, and some properties that are unserviceable or missing are still on the books, so the reported value of property and equipment is not reliable.

The money recorded as deducted from employees' paychecks for their GSIS government service insurance did not match the amounts actually paid to GSIS. This happened because records were not properly updated or checked against GSIS records when employees were hired, promoted, retired, or resigned.

The city did not follow the required rules for tagging and counting its property. The stickers on city equipment were outdated and missing important information like what the item is, its model, when it was bought, and who is responsible for it. This makes it hard to track the city's assets and increases the risk of theft or loss.

The city's records for its movable property (like equipment and vehicles) do not match the physical inventory count. There is a huge unexplained difference of over 273 million pesos between what the accounting office says the city owns and what the general services office actually found during the physical count. This means the city cannot be sure of the true value of its assets, and the records are not reliable.