made by the head of office or department needing the supplies. A
Supplies Availability Inquiry (SAI) shall be used to inquire as to the
availability of supplies needed from the Office of the Chief
Accountant. If supplies are available, the RIS shall be prepared
and submitted to the GSO/Local Treasurer for the issuance of
supplies. If the supplies needed are not available from stock, a PR
shall be prepared.
The head of office or department needing the supplies shall certify
as to their necessity for official use and shall specify the project or
activity where the supplies or property are to be used. (Emphasis
ours)
Sec. 121. Reporting on Issuance of Supplies/materials. – The
General Services Officer or the Local Treasurer, as the case maybe, shall
consolidate weekly the RIS for which supplies and materials were issued
using the Summary of Supplies and Materials Issued (SSMI). The SSMI
together with the original copy of the RIS shall be submitted to the
Chief Accountant, who shall compute cost of supplies issued and ending
inventory using the moving average method. Based on the SSMI, a JEV
shall be prepared to record the expenditures using appropriate
expenditure accounts.” (Emphasis supplied)
5.2. Audit of CY 2024 transactions revealed that the Municipality procured medicines
and medical supplies worth ₱2,235,426.25 under the GAD Fund, which were
utilized for various Rural Health Unit (RHU) activities and outreach programs. The
Journal Entry Vouchers (JEVs) showed that upon payment, these items were
correctly recorded as inventory under the Drugs and Medicines Inventory and
Medical, Dental and Laboratory Supplies Inventory accounts. However, supporting
documentation required to substantiate the use of these items, specifically the RIS
and SSMI, were not attached to the JEVs.
5.3. In a telephone inquiry, the Municipal Accountant confirmed that while the RIS and
SSMI are maintained and filed in their office, they are not prepared in accordance
with the prescribed procedures. She explained that their current practice is to
prepare the corresponding RIS for the entire batch of medicines and medical
supplies covered by the disbursement voucher (DV) at the same time the DV is
prepared for payment, rather than upon request by the end user. She further stated
that she prepared the RIS, not the head of the office or department requesting the
supplies. The RIS is then updated for the supplies issued after the Accounting
Office personnel conduct an inventory of the remaining supplies, which is done
once every quarter. Thereafter, the Municipal Accountant prepares the SSMI and
records the cost of the medicines and medical supplies consumed during the quarter.
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