5.7. As for the case involving the wrong sales invoice, the Municipal Accountant
explained that the invoices were inadvertently interchanged during the attachment of
documents to the Disbursement Voucher (DV) upon full payment.
5.8. On the other hand, the Municipal Treasurer explained that the “PAID” stamp was
applied only to Disbursement Vouchers (DVs) for cash disbursements, while those
processed through check disbursements were not stamped due to the high volume of
transactions. He assured the audit team that the practice of stamping all paid DVs,
regardless of mode of payment, will be fully implemented within the current year.
Additionally, he explained that his failure to sign the subject disbursement voucher
was unintentional, and he had intended to affix his signature following the completion
of the audit.
5.9. In view of the foregoing the inadequate review of the transaction documents of
various offices of the LGU resulted in the payment of ten transactions of ₱198,850.00
despite the absence and inaccuracy of supporting documents, increasing the risk of
irregular or unsupported expenditures, compromising the integrity and accountability
of public fund utilization.
5.10. This observation was communicated to Management through Audit Observation
Memorandum (AOM) No. 2025-05(2024)-Ayungon dated April 16, 2025.
5.11. We recommended and Management agreed that the Municipal Mayor direct:
5.11.1. The Municipal Accountant to ensure that all disbursement vouchers
(DVs) and claims against public funds are supported with complete,
accurate, and relevant documents in accordance with Section 4(6) of
Presidential Decree No. 1445, which states that claims must be backed by
complete documentation.
5.11.2. The Municipal Treasurer to mandate the use of “PAID” stamps on all
DVs and supporting documents immediately after payment to establish
proof of settlement, prevent duplicate disbursements, and maintain a
clear audit trail.
5.11.3. The LDRRM Officer to review the Activity Design of all LDRRM
activities to ensure that the planned objectives, target participants, and
budget allocations are clearly defined, realistic, and aligned with actual
implementation.
5.11.4. All Department Heads to use the updated forms such as the DV, PR etc.
as prescribed in the Manual of New Government Accounting System for
LGUs.
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