AOM No. 2022-001 (20-22) - Audit of Accounts and Transactions Brgy. Salinas, Bambang
AOM No. 2022-001 (20-22) - Audit of Accounts and Transactions Brgy. Salinas, Bambang
AOM No. 2022-001 (20-22) - Audit of Accounts and Transactions Brgy. Salinas, Bambang
II
PROVINCE OF NUEVA VIZCAYA
PROVINCIAL SATELLITE AUDITING OFFICE
Bayombong, Nueva Vizcaya
We have reviewed the accounts and transactions of the Barangay for the three-
year period ended December 31, 2022 and observed the following deficiencies:
1.1 Section 124, Volume I of the Manual on the New Government Accounting
System (MNGAS) for LGUs provides that:
1.2 Moreover, Sections 7.1.18 and 7.1.19, Chapter VII, of the Manual on the
Financial Management of Barangays provide the following:
The Barangay Treasurer (BT) shall act as the Property Officer of the
barangay and shall be responsible for the receipt, custody, issuance and
physical inventory of barangay property, except for the buildings and other
physical structures which shall be under the accountability and
responsibility of the Punong Barangay (PB)…
1.3 Inquiry from the concerned barangay officials disclosed that they did not
conduct the required annual physical count of Property, Plant and
Equipment thus, the corresponding inventory report were not prepared and
no basis for reconciliation with accounting records. This is despite the
consistent issuance of audit observation by the Audit Team on the matter
and prior years’ recommendations.
1.
2.
2.1. Section 39(2) of PD No. 1445 provides that: “In the case of deeds to
property purchased by any government agency, the Commission shall
require a certificate of title entered in favor of the government or other
evidence satisfactory to it that the title is in the government”
2.3. Further, Section 148 of COA Circular No. 92-386 dated October 20 1992
states that, “Every local chief executive shall be immediately responsible
for the proper and effective use and management of real estate owned or
titled in the name of the local government unit. He shall ensure that all real
estate under his responsibility are registered, under the Torrens Title
System and safeguarded from squatters, unlawful occupants or the like.”
2.4. Review of the financial reports disclosed that the Barangay does not
account for any Land in its Statement of Financial Position although several
structures/properties were already constructed and reported by the BLGU as
this was not yet covered by a certificate of title in the name of the barangay.
Thus, the legal ownership on the barangay lot could not be ascertained
which may expose the property from adverse claims in the future.
1.
2.
3.
4.
4.1. Section 111 of P.D. 1445 provides that the accounts of the agency shall be
kept in such details as necessary to meet the needs of the agency and at the
same time be adequate to furnish the information needed by the fiscal or
control agencies of the government.
4.2. Moreover, Items 6.1.1 and 6.2.3, Chapter VI of the Manual on Financial
Management for Barangays provide the following:
The RISM shall be the basis of the C/M Accountant for reconciling
the inventory accounts.
4.4 It shall be noted that the conduct of physical count and the regular
updating/maintenance of inventory records are indispensable procedures to
ensure the integrity of inventory custodianship and that adequate internal
control is adapted thereon.
3.
4.
5.
5.1. Section 27 of International Public Sector Accounting Standards (IPSAS 1)
provides that, “Financial statements shall present fairly the financial
position, financial performance and cash flows of an entity. Fair
presentation requires the faithful representation of the effects of
transactions, other events, and conditions in accordance with the
definitions and recognition criteria for assets, liabilities, revenue, and
expenses set out in IPSASs.”
5.2. Moreover, Section 111 of P.D. 1445 provides that the accounts of the
agency shall be kept in such details as necessary to meet the needs of the
agency and at the same time be adequate to furnish the information needed
by the fiscal or control agencies of the government.
1.
2.
3.
4.
5.
5.1.
5.2.
5.3.
5.4.
5.5. Review of the detailed Statement of Financial Position for the year ended
December 31, 2022 disclosed that the Barangay reported Construction in
Progress - Land Improvements, Construction in Progress - Infrastructure
Assets and Construction in Progress- Buildings and Other Structures
amounting to P319,019.00, P3,343,405.05 and P866,500.46, respectively.
These amounts were not reclassified to the appropriate Infrastructure
Assets accounts despite submission of Certificate of Completion to every
completed project.
6.2 Moreover, pertinent provisions of COA Circular 97-002 dated February 10,
1997 provide the following guidelines in the granting, utilization and
liquidation of cash advances:
4.1.3 A cash advance shall be reported as soon as the purpose for which it
was given has been served.
5.1 The Accountable Officer shall liquidate his cash advance as follows:
5.1.1 Salaries, Wages, etc. – within 5 days after each fifteen (15)
day/end of the month pay period.
5.1.3 Official Travel – within sixty (60) days after return to the
Philippines in case of foreign travel or within thirty (30) days
after return to his permanent official station in the case of local
travel, as provided for in EO 248 and COA Circular No. 96-
004.
5.7 When a cash advance is no longer needed or has not been used for a
period of two months, it must be returned or refunded immediately to
the Collecting Officer.
5.8. All cash advances shall be fully liquidated at the end of each year.
Except for petty cash fund, the Accountable Officer shall refund any
unexpended balance to the Cashier/Collecting Officer who will issue
the necessary official receipt. (emphasis supplied)
3.
4.
5.
6.
7.
7.1. Section 4(6) of PD No. 1445 requires that: “Claims against government
funds shall be supported with complete documentation.”
7.3. Audit of disbursement vouchers disclosed that the BLGU procured and
issued various supplies and materials aggregating to P 944,492.80 for CYs
2020-2022. However, the issuances were not properly supported with
Requisition and Issuance Slips (RISs) and photographs, thus proper
accounting was not facilitated.
8. The BLGU did not deduct the five percent (5%) withholding tax on its
payments of electricity expenses to NUVELCO for CYs 2020-2022 totaling
P365,355.78 contrary to BIR Revenue Memorandum Order No. 23-2014,
hence depriving the government of the accrual and use of its rightful income.
8.1. BIR Revenue Memorandum Order (RMO) No. 23-2014 was issued to
clarify and consolidate the obligations of the public sector as withholding
agents on its transactions as a customer (on its purchases of goods and
services). The said RMO provides the following pertinent rules and
regulations:
Any person required to withhold, account for, and remit any tax imposed
by this Code or who willfully fails to withhold such tax, or account for and
remit such tax, or aids or abets in any manner to evade any such tax or the
payment thereof, shall, in addition to other penalties provided for under
this Chapter, be liable upon conviction to a penalty equal to the total
amount of the tax not withheld, or not accounted for and remitted.
1.
2.
3.
4.
5.
6.
7.
8.
8.1.
8.2. Audit disclosed that for the years 2020-2022, the BLGU reported in its
financial statements, electricity expenses totaling to P365,355.78, however,
review of disbursement vouchers disclosed that the BLGU failed to deduct
from these payments the corresponding withholding tax of five (5) percent
on purchases of services from VAT registered suppliers.
8.5. The BLGU’s failure to withhold the five percent (5%) tax on payments of
electricity expenses deprived the government of the accrual of its rightful
income which could have been used to augment its scarce financial
resources.
8.6. We recommend that Management strictly comply with the provisions
of BIR Revenue Memorandum Order No. 23-2014 on the withholding
of taxes to help the government in generating revenues to meet its
appropriation requirement and to avoid penalties and legal action
against the erring withholding agents from the BIR.
9.1. Section 4(6) of PD 1445, otherwise known as the State Audit Code of the
Philippines, provides that, “Claims against government funds shall be
supported with complete documentation.”
9.2. Moreover, Page 17, Annex B of COA Circular No. 2015-009 dated
December 1, 2015 provides that Construction Materials Inventory is
credited only whenever these are issued to projects, transferred, or for
other disposal contrary to an ordinary office supply which is credited
whenever issued to the end-user.
9.3. It shall be noted that construction materials must be treated differently from
ordinary office supplies since they are either converted into a new asset,
improve or extend the life of the asset in which they are utilized.
Reference
Gross Account Used in
Check Payee Particulars Net Amount
Date Amount Recording
No.
Payment of Materials for the
Benson's 74K
construction of MP drying
817233 01-09-2020 Construction 43,960.00 41,605.00 Trust Liabilities
Pavement (materials-41960, Bagger
Supply
mixer rent- 2000)
Payment of Materials for the
Benson's 74K
construction of MP drying
817236 01-14-2020 Construction 43,960.00 41,605.00 Trust Liabilities
Pavement (materials-41960, Bagger
Supply
mixer rent- 2000)
Payment of Materials for the
Benson's 74K
construction of MP drying
817239 01-20-2020 Construction 43,960.00 41,605.00 Trust Liabilities
Pavement (materials-41960, Bagger
Supply
mixer rent- 2000)
Payment of Materials for the
Benson's 74K
construction of MP drying
817246 01-27-2020 Construction 43,960.00 41,605.00 Trust Liabilities
Pavement (materials-41960, Bagger
Supply
mixer rent- 2000)
Benson's 74K
Materials for the Improvement of CIP- Infrastructure
817260 03-09-2020 Construction 8,310.00 7,864.82
MRF Assets
Supply
Allmighty
880721 05-12-2021 Industrial Materials- installation of street lights 15,710.00 15,395.80 Power Supply
Trading
Bensons 74k
Materials- concreting of FMR pk CIP Infrastructure
880722 05-27-2021 Construction 33,840.00 32,027.15
west Assets
Supply
Bensons 74k
Materials- concreting of FMR pk CIP Infrastructure
880723 05-27-2021 Construction 33,840.00 32,027.15
tabla Assets
Supply
Bensons 74k
Materials- concreting of FMR allay CIP Infrastructure
880724 05-27-2021 Construction 33,840.00 32,027.15
rd Assets
Supply
Bensons 74k
Materials- concreting of FMR CIP Infrastructure
880725 05-27-2021 Construction 33,840.00 32,027.15
gracia/bansing rd Assets
Supply
Bensons 74k
Materials- concreting of FMR pk CIP Infrastructure
880726 05-27-2021 Construction 33,840.00 32,027.15
nangkalapan Assets
Supply
Bensons 74k
Materials- concreting of FMR pk CIP Infrastructure
880727 05-27-2021 Construction 33,840.00 32,027.15
proper Assets
Supply
Bensons 74k Repairs & Maint-
880728 05-27-2021 Construction Materials- improvement of MPH 49,930.00 47,255.19 Buildings & Other
Supply Structure
Bensons 74k
Materials- construction of hanging CIP Infrastructure
880729 05-27-2021 Construction 21,575.00 20,419.21
bridge (allay) Assets
Supply
880760 07-13-2021 Bensons 74k Materials- construction of MP shed 21,060.00 19,931.78 CIP Buildings &
Reference
Gross Account Used in
Check Payee Particulars Net Amount
Date Amount Recording
No.
Construction
pk salicpan Other Structures
Supply
Bensons 74k
Materials- concreting of foot trail pk CIP Land
880761 07-13-2021 Construction 28,020.00 26,518.93
salicpan Improvement
Supply
Bensons 74k Repairs & Maint-
Materials- for rehabilitation of pk
880762 07-13-2021 Construction 17,195.00 16,273.84 Buildings and
MP Shed
Supply Other Structures
Bensons 74k
Materials- construction of MP shed CIP Buildings &
880768 07-22-2021 Construction 5,460.00 5,167.50
pk salicpan Other Structures
Supply
Almighty Repairs & Maint-
880773 07-26-2021 Industrial Materials- rehabilitation of st lights 14,255.00 13,969.90 Infrastructure
Trading assets
Almighty Repairs & Maint-
Materials- rehabilitation of st lights
880784 08-19-2021 Industrial 14,604.00 14,311.92 Infrastructure
(continuation)
Trading assets
Almighty
Materials- installation of deepwell CIP Infrastructure
880789 09-02-2021 Industrial 41,476.00 40,646.48
water system Assets
Trading
Four Kids Repairs & Maint-
Materials- riprapping of FMR pk
958609 10-26-2021 Construction 47,700.00 46,746.00 Infrastructure
proper
Supply Assets
Four Kids
Materials- concreting of FMR pk CIP Infrastructure
958610 10-26-2021 Construction 46,440.00 45,511.20
tabla Assets
Supply
Repairs & Maint-
Don Joreen E.
958613 10-26-2021 Materials- improvement of MPH 29,290.00 27,720.58 Buildings & Other
Bautista
Structures
Four Kids Repairs & Maint-
Materials- improvement of MPC pk
958614 10-26-2021 Construction 49,720.00 48,725.60 Buildings & Other
Malong
Supply Structures
Four Kids Repairs & Maint-
Materials- rip rapping FMR Pk
958675 02-21-2022 Construction 32,980.00 32,320.04 Infrastructure
Proper
Supply Assets
Four Kids
Materials- concreting of FMR pk CIP- Infrastructure
958757 08-24-2022 Construction 44,720.00 42,324.28
Allay Assets
Supply
Four Kids
Materials- concreting of FMR pk CIP- Infrastructure
958758 08-24-2022 Construction 47,060.00 44,538.93
West Assets
Supply
Four Kids
Materials- concreting of FMR pk CIP- Infrastructure
958759 08-24-2022 Construction 48,100.00 45,523.22
Nangkalapan Assets
Supply
Four Kids
Materials- concreting of FMR pk CIP- Infrastructure
958760 08-24-2022 Construction 49,140.00 46,507.50
Proper Assets
Supply
Four Kids
Materials- concreting of FMR pk CIP- Infrastructure
958761 08-24-2022 Construction 49,400.00 46,753.57
Graban Assets
Supply
Repairs & Maint-
Mary Rose Materials- improvement of
958764 08-31-2022 44,660.00 42,267.50 Buildings & Other
Castillo Evacuation center
Structures
Repairs & Maint-
Mary Rose Materials- improvement of comfort
958765 08-31-2022 23,220.00 21,976.07 Buildings & Other
Castillo room
Structures
Four Kids Repairs & Maint-
Materials- improvement of Daycare
958770 08-31-2022 Construction 19,980.00 18,909.65 Buildings & Other
Center pk Salicpan
Supply Structures
Four Kids Repairs & Maint-
Materials- rehabilitation of water
958783 09-23-2022 Construction 44,980.00 42,570.35 Infrastructure
systme pk Proper
Supply Assets
Reference
Gross Account Used in
Check Payee Particulars Net Amount
Date Amount Recording
No.
Four Kids Repairs & Maint-
Materials- continuation of MP
958787 10-06-2022 Construction 33,170.00 31,393.03 Buildings & Other
Community Center pk Malong
Supply Structures
Four Kids Repairs & Maint-
958788 10-06-2022 Construction Materials- improvement of MRF 14,740.00 13,950.35 Buildings & Other
Supply Structures
Repairs & Maint-
Allmighty
958792 10-06-2022 Materials- maintenance of st lights 39,585.00 37,464.37 Infrastructure
Instrial Trading
Assets
Total 1,281,360.00 1,221,540.51
1.
2.
3.
4.
5.
6.
7.
8.
9.
9.1.
9.2.
9.3.
9.4.
9.5.
9.6. Also, we recommend that the Municipal Accountant record purchase
of construction materials as Construction Materials Inventory and
recognize the appropriate Infrastructure Assets account or Repairs and
Maintenance account only when these are actually issued to projects
and the foregoing enumerated documents are submitted, in line with
12.1 Section 4(6) of PD 1445.
10. Timely submission of barangay accounts and other pertinent records was
not strictly adhered to contrary to Section 12.5, Chapter 12 of the Manual on
the Financial Management of Barangays, thus causing delay in the audit and
verification of financial transactions by the Audit Team.
12.5.1 The PB and BT shall be responsible for the timely submission of the
reports and accounts to the C/M Accountant. Observance to the
provision of Article 218 of the Revised Penal Code which states that
“Any public officer, whether in the service or separated there from
by resignation or any other cause, who is required by law or
regulations to render account to the Insular Auditor,* or to a
Provincial Auditor and who fails to do so for a period of two months
after such account shall be rendered shall be punished by prison
correccional in its minimum period, or by a fine ranging from 200 to
6,000, or both”. (*now Commission on Audit)
12.5.2 The BT shall submit the RCDs, LR, ORs/DVs/Payrolls and Monthly
RAAF to the C/M Accountant on or before the 5th day of the
succeeding month.
12.5.3 The C/M Accountant shall submit to the COA Auditor concerned the
collections and disbursements accounts of each month on or before
the 10th working day of the succeeding month.
11.1. Section 106 of the Local Government Code provides that each Local
Government Unit shall have a comprehensive Multi-Sectoral development
plan to be initiated by its development council and approved by its
Sanggunian.
11.2. In the case of the barangay, the Barangay Development Council shall be
headed by the Punong Barangay, the Sangguniang Barangay, where the SK
Chairman serve as an ex-officio member, NGO representative operating in
the barangay, and a representative of the Congressman as members.
11.4. Projects under the 20% Development Fund, 10% SK Fund, 5% LDRRMF
and 5% GAD Fund, however, could not be readily evaluated due to the
incomplete submission of the needed documents, as follows:
11.7. Moreover, we recommend that the SK observe the DILG, DBM and
NYC issued Joint Memorandum Circular (JMC) No. 1, series of 2019
dated January 23, 2019 prescribing the guidelines on the
appropriation, release, planning and budgeting process for SK funds.
12. The Barangay did not maintain Registry of Trust Fund as required under
Section 1.2, Chapter I of the Manual on the Financial Management of
Barangays hence, trust liability accounts are not separately recognized in the
books of the barangay.
1.2.7 Subsidies and grants for specific purpose shall be accounted for as
Trust Liability. Once conditions are met, the portion of the grant
corresponding to the expenditure incurred shall be recognized as
income and the expenditure as expense or asset as the case may be.
1.2.9 Registry of Special Trust Fund (RSTF) shall be maintained for each
STF.
12.2. As per our monitoring, the Municipal Accountant through the Barangay
Bookkeeper did not maintain Registry of Special Trust Fund such as those
enumerated above. Consequently, prompt verification of the transactions
cannot be conveniently made and trust liability accounts are not separately
recognized in the books of the barangay.
13. The BLGU did not submit the monthly Report on Sources and Utilization of
BDRRMF which is not in accordance with Section 5.1.5 of COA Circular
No. 2012-002 dated September 12, 2012, thus monthly monitoring of
transactions undertaken by the BLGU was not attained.
13.1. Section 5.1.5 of COA Circular No. 2012-002 dated September 12, 2012
provides that, “A Report on Sources and Utilization of DRRMF using the
format in Annex B shall be prepared and certified correct by the Local
Accountant. The Local Disaster Risk Reduction and Management Officer
(LDRRMO) shall submit the report on or before the 15th day after the end
of each month through the LDRRMC and Local Development Council
(LDC) to the COA auditor of the LGU.”
13.2. Review of the accounts of the barangay disclosed that the BLGU failed to
submit monthly Report on the Sources and Utilization of the BDRRMF.
This required report serves as a monitoring tool on the charges against the
BDRRMF thus, the non-submission of which precluded monthly review of
the utilization of the fund.
13.3. In the case of the Barangay, the Report on Sources and Utilization of
DRRMF shall be prepared by the Barangay Treasurer and certified correct
by the Punong Barangay. Such report shall be submitted by the designated
LDRRMO which is usually the Punong Barangay or any other official duly
designated thereto, on or before the 15th day after the end of each month to
the COA Auditor of the Barangay.
14. Disbursement vouchers and its supporting documents were not stamped
“PAID” upon payment, contrary to Section 2.Q of COA Circular No. 92-389
dated November 3, 1992, hence exposing the corresponding documents for
possible reuse.
14.1. Section 2.Q of COA Circular No. 92-389 dated November 3, 1992 provides
that, “Paid vouchers including its supporting documents shall be
perforated and conspicuously stamped “PAID” by the Cashier.”
2
3
4
5
6
7
8
9
10
11
12
13
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
15.1. It shall be noted that GPPB Resolution No. 18-2006 dated December 6,
2006, as amended by GPPB Resolution No. 07-2009 dated September 30,
2009 and GPPB Resolution No. 20-2020 dated October 22, 2020, provides
the Revised Guidelines for the Implementation of Infrastructure Projects by
Administration. Section 3.0 of the said amended GPPB Resolution, states
that:
15.2. Based on the foregoing regulations, the ownership of necessary tools and
construction equipment to be used in the project or the access to such tools
and equipment owned by other government agencies is an indispensable
condition/requirement otherwise the implementing agencies such as BLGU
Salinas may not undertake projects by administration.
15.3. Audit disclosed that the BLGU paid for the rentals of equipment as
presented below:
Reference
Payee Particulars Gross Amount Net Amount
Check No. Date
Benson's 74K Construction
817233 01-09-2020 Supply
Bagger mixer rental 2,000.00 1,875.00
Benson's 74K Construction
817236 01-14-2020 Supply
Bagger mixer rental 2,000.00 1,875.00
Benson's 74K Construction
817239 01-20-2020 Supply
Bagger mixer rental 2,000.00 1,875.00
Benson's 74K Construction
817246 01-27-2020 Supply
Bagger mixer rental 2,000.00 1,875.00
Total 8,000.00 7,500.00
15.1
15.2
15.3
15.4
15.5
15.6
15.7 We recommend that the Punong Barangay and the Barangay Treasurer
strictly observe efficiency, economy and effectiveness in all its official
transactions and refrain from entering into transactions which
constitute an unnecessary expenditure in view of COA Circular No.
2012-003 dated October 29, 2012.
16. Twenty-three (23) cancelled checks were not attached in the submitted
Report of Checks Issued (RCI), contrary to Section 59, Chapter 3 of the
LGU- New Government Accounting System (NGAS), Volume I.
Sec. 59. Spoiled and Stale Checks. – Checks may be cancelled when they
become spoiled or stale. A check is considered spoil when, it is torn,
mutilated, defaced or with erasures/errors affecting the genuineness of
any material information contained therein.
It is stale, if it has been outstanding for over six months from date of issue
or as prescribed by the depository bank. At least one month before a
check becomes stale, the Treasurer shall send a written notice to the payee
of the existence of the check.
1. For spoiled checks which are immediately cancelled and for which the
Report of Checks Issued (RCI) has not yet been prepared, the
cancelled check shall be attached to the RCI and reported
chronologically with the other checks issued and the word
“Cancelled” shall be indicated on the report.
2. For stale checks which have been unclaimed and thus, the original DV
and supporting documents are still with the Treasurer, the cancelled
check shall be presented in the RCI after the last check issued for the
period indicated in the report. The original DV and supporting
documents shall be returned to the Accountant who shall prepare a
JEV to record the transaction as Accounts Payable.
3. For checks which became spoiled or stale in the hands of the payee
and which require replacement, a new check may be issued upon
submission of the spoiled or stale check to the Treasurer. A certified
copy of the DV shall be requested from the Auditor for presentation to
the Administrator/Local Chief Executive who shall countersign the
check. The cancelled check shall be reported and attached to the
RCI prepared at the period of cancellation. The replacement check
shall also be reported chronologically in the RCI.
16.2 Verification of the submitted RCIs showed that the cancelled checks were
not attached in the said report. Details as to the count are as follows:
Year Check Number Quantity
2020 817244, 817245, 817279, 880606, 880647, 880655 6
880736, 880759, 958607, 958633, 958636, 958642,
2021 7
958648
958693, 958705, 958714, 958733, 958756, 958782,
2022 10
958793, 1041321, 1041336, 1041352
Total 23
Non-submission of AAPSI
17. The BLGU did not accomplish the required Agency Action Plan and Status
of Implementation (AAPSI) contrary to Section 97 of the General Provisions
of Republic Act No. 11639, otherwise known as the General Appropriations
Act for FY 2022, hence precluded the auditor in its timely review,
monitoring, and evaluation of actions taken by Management on previous
years’ audit findings and recommendations.
17.1 Section 97 of the General Provisions of Republic Act No. 11639, otherwise
known as the General Appropriation Act of 2022, provides that:
Report on Commission on Audit Findings and Recommendations. Within
sixty (60) days from receipt of the COA Annual Audit Report, agencies
concerned shall submit to the COA, either in printed form or by way of
electronic document, a status report on the actions taken on said audit
findings and recommendations using the prescribed form under COA
Memorandum No. 2014-002 dated March 18, 2014. They shall likewise
furnish the DBM, the Speaker of the House of Representatives, the
President of the Senate of the Philippines, the House Committee on
Appropriations and the Senate Committee on Finance, either in printed
form or by way of electronic document, a copy of said reports.
17.2 Monitoring on the submission of reports disclosed that the Barangay still
has not submitted the accomplished Agency Action Plan and Status of
Implementation (AAPSI) hence, the status of compliance on Management’s
actions on the prior years’ audit findings and recommendations were not
properly reported and evaluated.
17.3 We recommend that the BLGU strictly comply with Section 97 of the
General Provisions of Republic Act No. 11639, otherwise known as the
General Appropriations Act of 2022, on the submission of AAPSI to
facilitate timely validation of the actions taken by the BLGU on COA
audit findings and recommendations.
18. The accounting entries portion of the Disbursement Vouchers (DVs) which
shall serve as the basis for recording transaction in the books of accounts
were not supplied by the Municipal Accountant thus, the proper recording
of transactions cannot be readily verified.
18.2 Audit of the submitted Disbursement Vouchers disclosed that the Municipal
Accountant has not complied with the above regulation thus, the proper
recording of transactions cannot be readily verified.
19. The approved Purchase Orders do not indicate the following details:
Supplier, Address, Date of Delivery, Place of Delivery, Payment Term, PO
Amount and the date of conforme by the supplier contrary to Section 117,
Chapter 7 of the MNGAS for LGUs and Annex 24 of the Manual on the
Financial Management of Barangays.
19.1 Annex 12 Section 117, Chapter 7 of the MNGAS for LGUs states that
Immediately after the LGU has performed all the required procedures
adopting a particular mode of procurement, a purchase/letter order or
contract shall be issued.
ARNEL B. PABLO
Audit Team Leader
REGINALDO G. MALAMUG
OIC-Supervising Auditor
rgm/abp
AOM No. 2022-001(20-22) Brgy. Salinas, Bambang
Proof of Receipt of AOM:
Received
Name and Position
Signature Date
HON. JULIUS S. TIMO-AN - Punong Barangay
MS. MAY FRANIELYNE R. BOTE- Municipal Accountant
MS. LOREN MEI A. SAMPAGA - Barangay Bookkeeper
MS. AMELIA V. MACALLA - Barangay Treasurer
MR. RANDY P. MARZAN - SK Chairperson