Annex A
Status of
Ref. Observation Recommendation Implementation/Results
of Validation
Summary of Supplies Office of the support all the
and Materials Issued Municipal distribution.
(SSMI) together with Accountant as basis
the Requisition Issue for the preparation of
Slip (RIS) or the JEV to record the
distribution list of the expenses.
said supplies from the
Office of the Mayor,
duly signed by the
recipients, were not
submitted to the
Office of the
Municipal
Accountant, contrary
to Section 121 of the
Manual on New
Government
Accounting System
(NGAS), Volume I,
thereby overstating
the asset and equity
accounts in the
financial statements.
AAR The brand-new heavy 35. Management require Unimplemented
2019, equipment including the BAC to provide
AO no. the related the Municipal The Municipal
1, page documentary stamp Accountant Accountant was able to
26 tax expenses documents verify three units
amounting to pertaining to the amounting to
₱90,098,995.07 paid acquisition of heavy ₱24,910,000.00 that were
out of a loan were not equipment. confirmed to be procured
recognized in the and delivered. However,
books contrary for the remaining nine
Section 111 (2) of units, she could provide
Presidential Decree the documents. She
(PD) No. 1445 and requested documents
Paragraph 27 of from the bank, but was
International Public still in the process of
Sector Accounting reconciling them.
