to record other operating expenses not falling under any of the specific
maintenance and other operating expense accounts.
3.5 The Audit Team reviewed the subsidiary ledger of the Other MOOE account in
the financial statements as of December 31, 2024. It was revealed that lumped
transactions for the set-up of various accounts payable, totaling ₱55,893,386.84,
were recorded under this account, as shown in the below:
Fund Particulars Reference Amount
To take up in the books the JEV 100- 67,050.00
Adjusting Entry to Setup the 2024-12-
Accounts Payable for CY 2024 0695
on MOOE under the sub-
account Slaughterhouse
To take up in the books the JEV 100- 6,400.00
Adjusting Entry to Setup the 2024-12-
Accounts Payable for CY 2024 0696
on MOOE under Transport
Terminal and Cemetery
To take up in the books the JEV 100- 8,564,425.00
Adjusting Entry to Setup the 2024-12-
Accounts Payable for CY 2024 0697
on MOOE under 20%
General
Development Fund
Fund
To take up in the books the JEV 100- 29,093,073.20
Adjusting Entry to Setup the 2024-12-
Accounts Payable for CY 2024 0698
on MOOE of various offices of
the city
To take up in the books the JEV 100- 11,272,479.75
Adjusting Entry to Setup the 2024-12-
Accounts Payable for CY 2024 0699
on MOOE under City Mayor’s
Office-Special Purpose
Appropriation
To take up in the books the set- JEV 104- 12,506.85
up of Accounts payable for the 2024-12-
CY 2024 0032
Subtotal 49,015,934.80
Special To take up in the books the set- GJ 200- 6,877,452.04
Education up of Accounts Payable 2024-12-
Fund accounts for unpaid obligations 0061
for the calendar year 2024
Subtotal 6,877.452.04
Grand Total 55,893,386.84
3.7 Analysis of the General Journal disclosed that the Other MOOE account was used
to set up accounts payable to 413 suppliers, as summarized in the next page (see
Appendix 1 for details):
59
