transaction. The absence of this required certification constitutes a lapse in
internal control and a deviation from standard disbursement procedures,
potentially compromising the legality and regularity of the transaction.
5.11.3. The activity design for the payment of 250 pax snacks for the 2nd quarter
National Earthquake Drill of ₱10,000.00 identified participants from various
schools within the Municipality, however, the actual attendance sheets
reflected LGU personnel as the participants, indicating a discrepancy between
the planned and actual participants. This inconsistency between the planned
and actual beneficiaries raises concerns about the accuracy and reliability of
the documentation, and casts doubt on whether the expenditure was properly
aligned with its intended purpose.
5.11.4. The activity design for the food served during the Mangrove Planting at Brgy.
Calagcalag of ₱15,000.00 intended for 150 participants @ ₱100.00 each was
only attended by 100 participants. This discrepancy between the planned and
actual number of attendees suggests a potential overstatement of expenses,
which may lead to inefficient use of public funds and raises questions on the
accuracy and reliability of planning and budgeting processes.
5.3. Furthermore, the post-audit revealed several common issues, including the lack of
“PAID” stamps on all Disbursement Vouchers (DVs) and their supporting
documents. This increases the risk of duplicate or unauthorized payments, as there is
no clear proof that the transactions were already settled.
5.4. It was also noted that DVs had no dates, and important documents such as the
Acceptance and Inspection Reports (AIR), Purchase Requests (PR), and Requests for
Quotation were not completely filled out, which affects the accuracy and
completeness of the records.
5.5. In addition, the forms used by the LGU, such as the DVs, AIR, PR, Purchase Orders,
and Obligation Requests, were not the updated forms prescribed in the Manual of
New Government Accounting System for LGUs Volume II.
5.6. Our inquiry with the Municipal Accountant confirmed that a review of the
completeness of supporting documents was conducted prior to payment. However, it
was inadvertently overlooked that the activity design associated with the transaction
did not align with the submitted supporting documents. The Accountant assured that,
moving forward, stricter measures will be implemented to ensure both the
completeness and accuracy of all documentary requirements before processing any
payments. Additionally, starting May 2025, the office will adopt and utilize the
updated forms prescribed under the NGAS Manual to further strengthen compliance
and internal controls.
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