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Koleksiyon sa traffic violation penalties sa dakbayan sa Lapu-Lapu gimarkahan nga “Other Payables” sa financial records nga nagpasabot sa wa pagtuman sa saktong budgeting process sa balaod.
Ang report sa COA nitumbok nga ang Siyudad nakalapas sa Sections 305 ug 306 subay sa Section 22 sa RA No. 7160.Samtang ang Section 305 sa RA No. 7160, item 10.3 sa COA audit, nagkanayon nga 'no money shall be paid out of the local treasury except in pursuance of an appropriations ordinance or law.
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