The municipality paid millions for land without attaching the required certifications and without specifying payment terms in the sale document.

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Original Audit Finding Excerpt

"The Municipality made a second partial payment of a parcel of lot measuring 29,585 square meters located in Barangay Peñabatan amounting to ₱7,969,875.00 per LBP Check No. 152441 dated June 18, 2021. The lot was valued at ₱22,188,750.00. Initial payment was made on June 19, 2020 amounting to ₱12,000,000.00, thus, leaving a balance of ₱2,218,875.00. The terms and conditions of payment were not indicated in the Deed of Absolute Sale. As stated in the previous Annual Audit Report (AAR), the required documentary requirements were not attached to the disbursement voucher (DV), namely: Certification from the Head of the Agency that (i) the claim is not within the original right-of-way (ROW) of a converted local road; and (ii) there is no previous pending claim and previous payment on the subject property."

Source Document