Municipality of TAMPAKAN

South Cotabato

Agency Action Plan Status of Implementation (AAPSI)

Audit Observation and Recommendations
For the Calendar Years 2013 - 2018

As of December 31, 2018

Audit Recommendations
Refer-
Audit Observation
ence

Accuracy and validity of the consolidated Cash in Bank Balance Update and prepare bank reconciliation report on a monthly basis for every depository
amounting to P131,649,012.85 as of December 31, 2018 cannot be account of the Municipality to accurately present the balances of the account in the
ascertained due to the incomplete maintenance of the bank reconciliation Financial Statements.
report with a net discrepancy amounting to P12,208,819.97 between the
book and the confirmed bank balance which was not in accordance with Make representation with the depository banks for the early transmittal of the bank
Section 3.2 of COA Circular No. 96-011 dated October 2, 1996. statements and other supporting documents such as bank debit/credit memos, paid
vouchers, etc. or request for a bank snapshot which could be made available immediately
AAR or enroll in the “we access program of some banks” thru their websites to have an
2018 updated access (on line) of the transaction summary in aid of the reconciliation process.

Foot monthly the entries/postings in the cashbook of the Municipal Treasurer for easy
reference to facilitate the reconciliation with the accounting records.

The lack of review on the validity of reconciling items in the Bank Therefore, in order to present fairly the Cash in Bank-LCCA account in the Financial
Reconciliation Statements which remain outstanding for a long period of Statements we recommended the following measures for the Municipal Accountant, in
time with a net amount of P539,400.47 cast doubts on the validity of the coordination with the Municipal Treasurer, to:
reconciliation process and the accuracy of the valuation of the cash
accounts in the financial statements, in view of unrecorded adjustments in a. Locate and trace down the documents to support the adjusting entries on the long
the books of accounts for reconciling items requiring debit to cash outstanding reconciling items
amounting to P788,457.61 and adjustments for credits to cash totaling
P249,057.14 which is not pursuant to item b (i) of paragraph 37 of b. Request concerned departments to submit all necessary documents for adjustments on
International Public Sector Accounting Standards (IPSAS) 1. a timely manner to ensure appropriate recording of adjustments in the books
AAR
2018 c. Request copies from the bank of the debit memos and credit memos issued for proper
recording in the books of accounts; and

d. Record adjustments for valid reconciling items per books (e.g. debit memos, credit
memos) as reflected in the BRS prepared by the Accounting Office

Valuation and existence of Property, Plant and Equipment (PPE) of the For the Municipal Mayor to:
Municipality for CY 2018 amounting to P 175,417,373.13 (net of a. Create an Inventory Committee composed of at least two (2) permanent employees,
depreciation), including the cost of fully depreciated assets amounting to including a supply/property officer or custodian, who will focus in conducting inventory
P 33,122,523.39 or 14.37% of total PPEs cannot be ascertained due to taking of the PPE as well as the preparation of the necessary inventory reports.
failure to prepare and submit the Report on Physical Count on Property,
Plant and Equipment (RPCPPE) and Inventory and Inspection Report of For the MGSO to:
Unserviceable Property (IIRUP) as required by the existing policies, rules b. Prepare and submit the RPCPPE and IRRUP for the CY 2018 following the formats as
and regulations. provided in the Annexes 49 and 51 of NGAS Manual for LGUs, Volume II

AAR For the Municipal Accountant, in coordination with the MGSO, to:
2018 c. Reconcile the accounting records with the result of actual physical count by the
Municipal Accounting and MGSO to have a more reliable financial reporting. This must
include transferring of PPE accounts identified as unserviceable in IRRUP to Other Asset
account for proper classification.

Proper valuation of the Property, Plant and Equipment (PPE) of the Therefore, we recommended that the Municipal Accountant:
Municipality cannot be ascertained due to a net difference of P 99,240.93
in the computation of the provision for depreciation expense which is a. Check and review thoroughly the depreciation schedule to immediately identify
non-conformance to the existing rules and regulation thereby overstating erroneous computations and ensure that the computation is in accordance to the existing
the Net Book Value of assets and expenses recognized for CY 2018. rules and regulations provided in PPSAS.

b. Adjust the Government Equity account for the understatement of depreciation

recognized in CY 2018:
AAR DR Prior Period Adjustments 99,240.93
2018 CR Accumulated Depreciation 99,240.93
To adjust Government Equity account for the understatement of provision for
Depreciation Expense (CY 2018).

c. Ensure that the beginning balances that will be transported into the enhanced eNGAS
and eBudget System Version 2 are correct and free from material errors.

Page 1 of 15
 Balances of the Property, Plant and Equipment were unreliable due to the To have a more reliable financial reporting and effective property management of the
capitalization of small tangible and semi-expendable items amounting to agency over the assets, we recommended the following:
P23,366.20, net of depreciation, and the inclusion of items costing
P10,000.00 and below amounting to P169,648.95, net of depreciation, or a. Strictly observe the use of Inventory Custodian Slip (ICS) by the Property Officer in
a total of P193,015.15, net of depreciation, contrary to the existing rules the issuance of small tangible items for proper monitoring and accountability as
and regulations under COA Circular No. 2005-002 and COA Circular No. prescribed in COA Circular 2005-002, dated April 14, 2015.
97-005, respectively, which overstates the related asset and equity
accounts thus not presented fairly in the Financial Statements. b. Review the PPE list by the Municipal Accountant to identify other possible items
needed to be excluded from the PPE account and make proper adjustments, if deemed
AAR
necessary.
2018
c. Make the necessary adjustments on the above identified accounts in the books of the
Municipal Accountant by following the below proposed adjusting entries to derecognize
the PPE items and to adjust the equity account accordingly: (See suggested entries in the
Part II of AAR 2018)

Accuracy of the recorded Loans Receivable – Others under the Trust Therefore, we recommended that the Local Chief Executive direct the Municipal
Fund of the Municipality amounting to P1,494,221.08 as of December 31, Accountant, Municipal Agriculture Officer and the Municipal Planning and Development
2018 as well as the Other Receivable Accounts totaling P1,013,172.21 Officer to:
under the three (3) funds of the Municipality was unreliable since the
accounts had been outstanding in the books for a long period of time and a. Exert effort to secure the necessary documents of the loans receivables and other
validity of collection is doubtful rendering the balances of the accounts to receivables that were provided in the subsidiary ledger provided by the Municipal
be not fairly presented in the financial statements contrary to existing Accountant;
rules and regulations
b. Confirm the amount of the receivables from the list of the debtors identified to
determine which of the receivables are still valid and bonafide receivables of the
Municipality.

c. Demand liquidation, if the case maybe, or payment of the loan or advanced amount.

AAR d. Identify who are the accountable officers of the Municipality who are responsible for
2018 following-up on the prompt collection of the noted loans and liquidation or refund of the
other receivables granted to the recipients and identify their liabilities

e. Request for the dropping or write-off of the long outstanding accounts from the
Commission on Audit (COA) in accordance with existing regulations, together with the
necessary supporting documents to evidence series of communications but with no
responses or other necessary documents such as death certificate, bankruptcy of
cooperative and the likes taking into consideration the liability of the Municipality’s point
person’s accountability and full effort to retrieve all documents.

The Municipality did not set-up Real Property Tax (RPT)/ Special a. Require the Municipal Accountant and Municipal Treasurer to coordinate in order to
Education Tax (SET) Receivables at the beginning of the year due to the comply with Section 20 of New Government Accounting Standard, Volume I for LGU.
failure to furnish the Municipal Accountant’s Office certified list of
taxpayers and amount of collectibles, thereby misstating the assets ant b. Require the Municipal Treasurer to prepare the certified list showing the name of the
liability accounts, contrary to applicable rules and regulations. taxpayers and the amount due and collectible for the year.
AAR
2018 c. Require the Municipal Accountant to draw a Journal Entry Voucher based on the
certified list submitted by the Municipal Treasurer by following the suggested entry
below, (See suggested entries in the Part II of AAR 2018)

Dormant payables amounting to P 835,214.17 or 21% of the noted non- To further improve reliability of financial reporting, we recommended that the Municipal
moving payables in CY 2017 remained unsettled which is not pursuant to Accountant:
Section 98 of Presidential Decree 1445, overstating the liabilities and
understating the government equity accounts, thus affecting the fair a. Continue the confirmation of accounts and gathering of documents to determine which
presentation of the accounts in the financial statements. of the payables are still valid and bonafide obligations of the agency;

b. Adjust the payable accounts if proven to be undocumented and without existing

claimants to have a more reliable and accurate financial reporting.
AAR
2018
c. Review the validity of unliquidated obligations or accounts payable on a regular basis
to promptly determine which of the accounts are already dormant and to take necessary
remedial accounts, as the case may be.

Page 2 of 15
 Accuracy and reliability of Due to and Due from Other Funds of General The accounting in-charge to:
Fund (GF) and Special Education Fund (SEF), respectively, were
doubtful due to the unrecorded transactions in the books of GF amounting a. Gather the necessary documents to post the unrecorded transactions in the books of
to P 511,586.33 which affects the fair presentation of the accounts in the Special Education Fund, with the following suggested accounting entry:
financial statements.
In the books of SEF

DR Cash in Bank, LCSA 511,586.33

CR Due from Other Funds 511,586.33
AAR To record remittance of the fund from General Fund - Proper.
2018 b. Ensure that a reciprocal account will be recorded in the other fund books of the
Municipality pending the settlement of the receivable or the payable transaction.

The Municipal Treasurer to:

c. Submit documents to the Office of the Municipal Accountant on a timely manner to
ensure recording of transactions within a reasonable time.

Disbursements out of the prior years’ unexpended balance in the Special a. Require the LDRRMC to prepare the LDRRMFIP strictly in accordance with COA
Trust Fund amounting to P8,821,320.26 were not supported by Local Circular No. 2012-002 dated September 12, 2012 by incorporating the detailed plan for
Sanggunian Resolution and MDRRMF Investment Plan, thereby affecting the unexpended balance of the 30% Quick Response Fund (QRF) and 70% MOOE of the
the legality of such disbursements, contrary to applicable rules and LDRRMF for proper utilization of the LDRRMF.
AAR regulations.
2018 b. Ensure that no obligations / disbursements shall be made out of the prior years’
unexpended balance without their inclusion in the revised LDRRMF and approval of the
Sangguniang Bayan.

Of the total P8,821,320.26 charges to Trust Liability-MDRRM, For the Local Chief Executive to:
P39,349.70 pertained to expenditures not aligned to the programs,
projects and activities (PPAs) allowable under the MDRRM Fund, a. Make representation with the Sangguniang Bayan on the approval of the created
contrary to applicable rules and regulations. organizational structure to fast tract the creation of the MDRRM Office separately from
the Municipal Mayor’s Office to be provided with enough MOOE funds
Likewise, the 2018 MDRRM Plan contained PPAs for administrative
expenses and honorarium of the rescuers totaling P558,000.00 due to b. Allocate enough funds from the General Fund (GF) to subsidize the maintenance and
insufficiency of DRRM Office’s funds, thereby reducing the amount other operating expenses (MOOE) of the MDRRM Office, in order not to lessen the fund
intended for disaster related activities. intended for disaster related activities.

For the Municipal Disaster Risk Reduction and Management Council to:

c. Revisit the MDRRM Plan and make the necessary adjustments to ensure alignment of
AAR PPAs with JMC No. 2014-1 of the NDRRMC, DILG, DBM and CSC especially on the
2018 administrative expenses and honorarium aspect

d. Henceforth, stop granting honorarium to volunteers/responders in the delivery of

disaster risk reduction programs and activities. The local government unit should provide
them with compensatory benefits and individual personnel accident insurance, in case of
death accident, duly approved by the Sanggunian.

Also, stop charging administrative expenses and other not allowable expenditures against
the Special Trust Fund (STF) and current year’s MDRRM Fund.

12. Reportorial requirements as to having a separate subsidiary ledgers a. Maintain subsidiary ledgers for transfers of agency’s unutilized DRRMF to the special
(SL) for transfers of agency’s unutilized DRRMF to the special trust fund trust fund by year;
by year of transfer were not maintained for the DRRMF, details of the
unexpended balances of the MDRRM Fund were not disclosed in the b. Follow the required formats of presenting LDRRMF in the Notes to Financial
Notes to Financial Statement and the CY 2018 Reports on Sources and Statements
Utilization of Disaster Risk Reduction Management Fund (DRRMF)
AAR were not prepared and submitted on or before the 15th day after the end c. Prepare and submit monthly Report on the Utilization of LDRRMF to the COA audit
2018 of each month, thereby causing difficulty in identifying the balances of team in accordance with existing guidelines.
each year and the timely review of charges made against the fund,
contrary to the provisions provided in COA Circular No. 2012-002.

The budget for 20% Development Fund contains a lump sum Therefore, we recommended that the MPDO will require all Barangays to make project
appropriation totaling P2,100,000.00 as subsidy to barangays for proposals prior to the creation and approval of the Municipality’s annual budget for the
AAR development projects contrary to Section 454 (d) of the Implementing applicable year to ensure inclusion of the itemized Barangay priority projects into the
2018 Rules and Regulations (IRR) of RA 7160, also known as the “New Local budget and AIP in pursuance to the provisions of RA 7160.
Government Code of the Philippines.”

Page 3 of 15
 Of the total P71,595,251.40 developmental projects of the Municipality Therefore, since the same observation is apparent as that of previous year, we reiterated
for CY 2018 and continuing projects from previous years, only to the management the following audit recommendations:
P21,685,696.30 or 30% was utilized for the implementation of the
prioritized projects of the Municipality which connotes delayed a. Closely monitor the utilization and implementation of priority projects for the
contribution to the attainment of the socio, economic and environmental attainment of desirable socio-economic development and environmental management
well-being of the constituents pursuant to Joint Memorandum Circular outcomes and to maximize the usage of the fund;
No. 2011-1 of the Department of Interior and Local Government and
Department of Budget and Management dated April 13, 2011. b. Consider implementation of projects “by Contract” since the management does not
have enough manpower to implement projects “by Administration”.

c. Ensure that program of works, project designs, coordination with other agencies and
other needed documents needing approval had been prepared and approved without
AAR objections prior to its inclusion to the Annual Investment Plan;
2018
d. Fast track the implementation based on the scheduled time frames indicated in the AIP
by the implementing department concerned to achieve the desired management
outcomes; and

e. Strict compliance with the provisions of Joint Memorandum Circular No. 2011-1 of the
Department of Interior and Local Government and Department of Budget and
Management dated April 13, 2011 should be observed.

Balances of the Market and Slaughterhouse accounts were inaccurate due As previously recommended in the preceding sub-topic of this AOM, prepare adjusting
to inconsistencies of the balances provided in the individual Financial entries to arrive at the correct balances of accumulated depreciation and net book values.
Statements (FS), consolidated FS and Schedules of the accounts. Below are the suggested journal entries:
AAR
2017 DR Prior Period Adjustments P5,179,469.97
CR Accumulated Depreciation - Market P1,328,907.65
CR Accumulated Depreciation – Slaughterhouse 3,850,562.32

The existence in the books of the fully depreciated Property, Plants and Create an Inventory Committee composed of two (2) or more permanent employees
Equipment (PPE) accounts amounting to P29,990,821.40 or 28.35% of including the supply/property officer or a custodian.
the total PPEs were doubtful because no Report on Physical Count on the
Property, Plant and Equipment (RPCPPE) and Inventory and Inspection
AAR Report of Unserviceable Property (IIRUP) were prepared and submitted Conduct an immediate and thorough physical count of PPE. Prepare and submit the
2017 for CY 2017. RCPPE and IIRUP for the CY 2017 by following the formats as provided in Annexes 49
and 51, Volume II, LGU-NGAS Manual.

Non-moving payables amounting to P3,914,938.77 remained to be long Confirm the amount of the payables from the list of the identified creditors to determine
outstanding for more than two (2) years resulting to the inaccuracy of the which of the payables are still valid and bonafide obligation;
account.

Drop from the books of accounts the undocumented obligations / payables;

AAR
2017
Make necessary adjustments in the books of accounts if proven to be without existing
creditors for an accurate presentation of the payable account in the Financial Statements.

The account balances reported under the intra agency receivables and The Municipal Accountant, in coordination with the Municipal Treasurer, to transfer the
payables amounting to P357,269.11 and P207,169.08, respectively, were funds appropriately identified under respective special accounts, local economic
unreliable due to incomplete recording of the transactions without enterprises or to other funds in order to have funds actually available to be utilized in the
AAR performing immediate reconciliation and required adjustments, thereby implementation of their planned programs, projects and activities.
2017 resulted to a difference of P150,100.03 which cast doubt on the accuracy
of the valuation of the related asset and liability accounts.

Biological Assets amounting to P276,036.61 as of December 31, 2017 Require the Municipal Accountant and Municipal Agriculturist to produce the necessary
AAR was non-moving due to the absence of details and inclusion of fish tanks, documents to support the balances.
2017 thereby rendering the account doubtful.

Page 4 of 15
 Programs/ Projects/ Activities (PPAs) under the 20% Development Fund Closely monitor the utilization and implementation of priority projects for the attainment
for CY 2017 amounting to P23,083,941.00 as well as forty-four (44) of desirable socio-economic development and environmental management outcomes and
projects with a total budget of P25,169,919.11 were not substantially to maximize the usage of the fund;
implemented/completed that could have contributed to the socio,
economic and environmental well-being of the constituents pursuant to
Joint Memorandum Circular No. 2017-1 of the Department of Interior Look for other laborers who could help fast track the implementation of the
and Local Government and Department of Budget and Management dated developmental projects. If a particular labor is not performing as expected, drop him from
February 22, 2017. the roll of laborers and look for someone as his replacement to ensure implementation of
project as planned;

Ensure that program of works, project designs, coordination with other agencies and
other needed documents needing approval had been prepared and approved without
objections prior to its inclusion to the Annual Investment Plan;
AAR
2017
Fast track the implementation based on the scheduled time frames indicated in the AIP by
the implementing department concerned to achieve the desired management outcomes;
and

Strict compliance with the Joint Memorandum Circular No. 2011-1 of the Department of
Interior and Local Government and Department of Budget and Management dated April
13, 2011 should be observed.

On-going and for implementation projects of the Municipality for CY We recommended and management agreed that the Municipal Planning and Development
2017 were not completely reported in the Publicized Report on Office ensure the inclusion of all the on-going as well as all projects that are to be
Government Projects/Programs/Activities (PPAs) which is not in implemented and are yet to be implemented for the reporting year to warrant transparency
AAR consonance to rules and regulations set forth under COA Circular No. and provide auditable information and verification of other stakeholders of the
2017 2013-004 dated January 30, 2013 thus defeats the purpose of full government.
transparency and full disclosure.

The reported net book value of Property, Plant and Equipment (PPE) We recommended that the Chief Accountant:
accounts amounting to P94,652,707.24 was unreliable due to non-
reconciliation between the accounting records and the Report of Physical a. Draw JEVS to adjust the errors and omissions brought by unreconciled differences and
Count of PPE (RPCPPE) and no/insufficient provision of allowance for
depreciation, as required under Section 124 of NGAS Manual for LGU
Volume I, and Paragraph 71 of Philippine Public Sector Accounting b. Ensure that capital outlay transactions are recorded. Also, provide allowance for
AAR Standards (PPSAS) 17, respectively hence, affected the fair presentations depreciation for each PPE as prescribed under PPSAS No. 17 to properly reflect the
2016 of PPE accounts in the Statement of Financial Position. correct valuation of the PPE accounts in the Statement of Financial Position.

Guidelines on the Grant and Liquidation of Cash Advance for We recommended that management through the municipal accountant, observe the
Confidential and/ or Intelligence Funds totaling P618,800.00 were not criteria on the submission of all disbursement vouchers for cash advance together with its
properly observed by the municipality, contrary to Section 6.3.3 supporting documents to the Audit Team Leader. Also, strict adherence with the
paragraphs d and e of the Joint Circular No. 2015-001, hence preclude the provisions of Joint Circular 2015-001 is highly enjoined.
auditor from ascertaining as to the completeness and appropriateness of
the documents supporting the cash advances.

Total reported receivables accumulated to P10,027,572.99 due to (a) non- With the deficiencies noted, the following recommendations are hereby presented:
liquidation of fund transfers to LGUs and other funds for BUB/GPB
project implementation amounting to P294,072.75 and P4,876,851.92, a. Instruct the accountant to demand/ follow up the immediate full liquidation of the fund
respectively; (b) non-collections/ unaccounted receivables from a former transfers and cash advances to the concerned beneficiaries of said projects and public
employee of P1,258,890.26; and cash advances to officers and employees accountable officers, respectively. Instruct her also to withhold the salaries and other
of P1,796,863.00 which remained unsettled as of December 31, 2015, benefits of the concerned employees, if necessary and
AAR thereby leading to overstatement and understatement of assets and
2015 expenses, respectively.
b. Direct the accounting and administrative staff to intensify efforts to locate the persons
liable for all the unaccounted balances and coordinate with the legal office in determining
applicable and alternative legal modes of extinguishment of disallowances, as provided
by law.

Page 5 of 15
 Non-setting up of Special Education Tax Receivable equivalent to one (1) With the deficiency noted, we hereby recommend the following:
percent of the assessed value of real
a. Instruct the Municipal Accountant to draw Journal Entry Voucher (JEV) to set up
Special Education Tax Receivable at the beginning of the year following the pro-forma
entries:

DR SET Receivable xx
CR Deferred SET xx
To set up SET Receivables at the beginning of the year.
AAR
2015 DR Cash – CO xx
CR SET Receivable xx
To record collection of Special Education Taxes.

Also, strictly adhere to the laws, rules and regulations on the utilization, accounting and
reporting of Special Education Fund.

Out of the total 19 projects amounting to P10,589,295.00 funded under Fast track the projects implementation for the immediate and maximum use by the
the 20% Municipal Development Fund (MDF) in CY 2015, 13 beneficiaries
PROJECTS COSTING p4,411,035.00 were completed while 6 projects
AAR
costing P6,178,260 were still on-going as of December 31, 2015, thus
2015 deprived the public of benefits that could have been derived from the
immediate and maximum use of the said projects.

The appropriation and actual expenses of the Municipality of Tampakan We recommended that the management strictly observe the above-mentioned criterion
for Personal Services in CY 2014 exceeded the 45 per cent limitation set and other Implementing Rules and Regulations of Republic Act No. 7160 so as to avoid
by Section 325 (a) of the Local Government Code by Section committing the same offenses in the future.
AAR
P7,474,878.01 and P4,319,163.30, respectively thus depriving other
2014 prioritized programs and projects from its partial/ full implementation.

Cash advances granted to officers and employees of the Municipality of Adhere strictly with the rules and regulations prescribed in the granting, utilization and
Tampakan amounting to P913,427.66 remained unliquidated as of liquidation of cash advances, pursuant to Section 89 of PD 1445, COA Circular No. 97-
December 31, 2013 depriving the agency of additional funds for 002 dated February 10, 1997.
operation and resulting to understatement of expenses and overstatement
of asset accounts, in violation of Section 89 of PD 1445, and COA
AAR Circular No. 97-002 dated February 10, 1997. Expedite liquidation of cash advances by issuing demand letters to the concerned
2013 employees and such other measures to reduce the existing long outstanding advances.

Implement/ effect salary deduction for the cash advances of various employees.

*Fully Implemented, Partially Implemented or Not Implemented

Page 6 of 15
AMPAKAN
bato

mplementation (AAPSI)
Recommendations
rs 2013 - 2018

r 31, 2018

Agency Action Plan Target Reasons for Partial/

Action taken/
Implementation Status of Delay/ Non-
Person/ Dep't. Action to be
Action Plan Implementation * Implementation, if
Responsible FromDate To applicable
taken

Page 7 of 15
Page 8 of 15
Page 9 of 15
Page 10 of 15
Page 11 of 15
Page 12 of 15
 Ref Findings
Cash advances granted to officers and employees of the Municipality of Tampakan amounting to P913,42
December 31, 2013 depriving the agency of additional funds for operation and resulting to understatemen
accounts, in violation of Section 89 of PD 1445, and COA Circular No. 97-002 dated February 10, 1997.
AAR 2013

Sub-Account 2013
John Mark Baldon 126,330.00
Joelinda Segui 61.00
44th Municipal Foundation 82,363.61
Fely Albesa 144,988.65
Joselito Delos Santos 74,229.00
Nelly Hornachoz 28,000.00
Mercedita Mangunlay 62,500.00

Total reported receivables accumulated to P10,027,572.99 due to (a) non-liquidation of fund transfers to
project implementation amounting to P294,072.75 and P4,876,851.92, respectively; (b) non-collections/
AAR 2015 employee of P1,258,890.26; and cash advances to officers and employees of P1,796,863.00 which remai
thereby leading to overstatement and understatement of assets and expenses, respectively.

Loans Receivable 2015 2018

LGSF KKK Loan 22,592.67 -
SEA Loan 216,936.00 -
Hog Raising 21,790.00 -
Livelihood 1,273,993.27 1,261,244.86
Craft Village 25,000.00 25,000.00
Agro Forestry Projects 41,000.00 41,000.00
Cooperative Loan 166,976.22 166,976.22
Advances to Officers and Employees
Sitcharon, Reynaldo - resigned 140,000.00 140,000.00
Other Receivables
Benjamin Manuel 769,878.63

Dormant payables amounting to P 835,214.17 or 21% of the noted non-moving payables in CY 2017 rem
Section 98 of Presidential Decree 1445, overstating the liabilities and understating the government equity
presentation of the accounts in the financial statements.

Due to NGAs 2018

GF Fire Code Fees 18,753.20
GF Bureau of Treasury 15,647.17
GF Fire Inspection Fee 18,373.75
TF DOH Potable Water Supply 124,394.66
TF Ministry of Human Settlement 25,097.85
TF DOH -RO XII Implementation of Water & 85,000.00
TF FMR - 1st Tranche 1,151.95
TF Gesa-DA RFU XI 83,592.11
TF GPB-DSWD-Child Nutrition/Sports &D 2,942.35
TF PDAF - Comprehensive and Integrated D 15,582.00
Other Payables
TF PDAF - REHAB/IMPROVEMENT OF 1,819.00
TF PHIC INDIGENCY PROGRAM - SMI 438,755.00
TF Sale of vermicast (MENRO) 105.13
TF SMI counterpart for LGU Bongmal site v 4,000.00
of Tampakan amounting to P913,427.66 remained unliquidated as of
ation and resulting to understatement of expenses and overstatement of asset
o. 97-002 dated February 10, 1997.

non-liquidation of fund transfers to LGUs and other funds for BUB/GPB

, respectively; (b) non-collections/ unaccounted receivables from a former
yees of P1,796,863.00 which remained unsettled as of December 31, 2015,
penses, respectively.

2019
-
-
-
1,112,523.71
-
-
166,976.22

140000

614,762.15

n-moving payables in CY 2017 remained unsettled which is not pursuant to

understating the government equity accounts, thus affecting the fair