Meta PixelAnnual Audit Report 2024 — Municipality of Dauin — Page 25

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Note 6 – Inventories

This account consists of inventories held for consumption:

                                                         2024              2023
 Welfare Goods for Distribution                    ₱      145,579.40 ₱       134,769.48
 Property and Equipment for Distributions                       0.00       1,522,240.00
 Other Supplies & Materials for Distribution                    0.00          74,000.00
 Office Supplies Inventory                                442,703.75               0.00
 Accountable Forms, Plates and Stickers                   395,364.14          22,625.74
 Drugs and Medicines Inventory                            459,321.00         519,139.00
 Medical Dental and Laboratory Supplies                   122,110.00         371,161.45
 Fuel, Oil & Lubricants Inventory                         351,837.10               0.00
 Agricultural and Marine Supplies Inventory
                                                            61,855.00        220,714.34
 Construction Materials Inventory                                0.00      4,174,848.94
 Other Supplies and Materials Inventory                  3,402,564.80        222,335.00
 Semi-Expendable Office Equipment                           38,500.00              0.00
 Semi-Expendable          Information          &
 Communication                                              18,650.00              0.00
                    Total                          ₱     5,438,485.19 ₱    7,261,833.95


Note 7 – Prepayments and Deferred Charges

 Advances to Contractors                           ₱     3,869,782.01 ₱    15,365,530.11
 Prepaid registration                                       17,136.00           13,295.50
 Prepaid Insurance (for municipal vehicles)                 47,848.47           22,087.51
 Discount on Advance Payment                               740,527.84          362,935.64
                      Total                        ₱     4,675,294.32 ₱    15,763,848.76


Note 8 – Property, Plant and Equipment

                                                       2024               2023
 Land                                          ₱       4,043,920.40 ₱     4,043,920.40
 Land Improvements
 Land Improvements                                       111,697.00         111,697.00
 Less: Accumulated Depreciation                          100,527.30         100,527.30
                                               ₱          11,169.70 ₱        11,169.70
 Other Land Improvements                               3,303,100.99       3,303,100.99
 Less: Accumulated Depreciation                        2,311,132.99       2,166,001.66
                                               ₱         991,968.00 ₱     1,137,099.33
 Sub-total Land Improvements                   ₱       1,003,137.70 ₱     1,148,269.03

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