No. of Pads of AF Cost per Total AF on
Accountable Form (AF)
on hand Pad Hand
LBP Checks 8.46 ₱600.00 ₱5,076.00
Total ₱150,919.58
2.5. Additionally, the Municipal Accountant provided the accountable forms inventory
balance for the Municipal Civil Registrar’s Office as of December 31, 2024, as
detailed below:
No. of Pads of Total AF on
Accountable Form (AF) Cost per Pad
AF on hand Hand
Mun. Form 102 (Live
18 ₱335.50 ₱6,039.00
Birth)
Mun. Form 97 (Marriage) 20 335.50 6,710.00
Mun. Form 103 (Death) 41 335.50 13,755.50
Mun. Form 90
(Application for Marriage 24 269.50 6,468.00
License)
Mun. Form 26-1 (Live
2 150.00 300.00
Birth Book)
Mun. Form 25 (Marriage
1 150.00 150.00
Book)
Mun. Form 100
(Application for Marriage 2 150.00 300.00
License Book)
Mun. Form 111 (Legal
1 150.00 150.00
Instrument)
Total ₱33,872.50
2.6. The Accountable Forms, Plates, and Stickers inventory on hand as of December 31,
2024, should have been reported at ₱184,792.08, which is ₱889,767.22 lower than
the reported inventory balance of ₱1,074,559.30 in the financial statement.
2.7. The Municipal Accountant clarified that the Office of the Municipal Civil Registrar
consistently submits an inventory of accountable forms, accompanied by Requisition
and Issue Slips (RIS), to properly document the utilization of these forms within their
office. In contrast, the Office of the Municipal Treasurer has not provided any
supporting documents to account for the usage of its accountable forms. As a result,
the Municipal Accountant lacks the necessary basis—specifically the Supplies and
Materials Issuance (SSMI) form supported by RIS—to record the utilization of
inventory. Consequently, the inventory account remained unchanged, and the
corresponding expense was not recognized in the books.
2.8. Upon inquiry, the Municipal Treasurer confirmed that he had unintentionally failed
to prepare and submit the Semi-Annual Statement of Management of Inventory
(SSMI) along with the Requisition and Issue Slips (RIS) to support the utilization of
33
