2. Medical, Dental and Laboratory Supplies Inventory. This account is used
to record the cost of medical, dental, and laboratory supplies
purchased/received for government operations.
3. Agricultural and Marine Supplies Inventory. This account is used to record
the cost of fertilizers, pesticides, and other marine and agricultural supplies
for use in government operations. This includes supplies for aquaculture
research, environmental protection/preservation, and the like.
4. Prizes. This account is used to record the amount paid to winners of
competitive and promotional activities.
5. Training Expenses. This account is used to record the costs incurred for the
participation/ attendance in and conduct of trainings, conventions, and
seminars/workshops. It includes training fees, honoraria of lecturers, cost of
handouts, supplies, materials, meals, snacks, and all other expenses related to
training.
6. Other Maintenance and Operating Expenses. This account is used to record
expenses that do not fall under any of the specific maintenance and other
operating expense accounts.
7.2 Our examination of the Journal Entry Vouchers (JEVs) and Disbursements
Vouchers (DVs) revealed that from January to December 2024, the Municipal
Accountant’s Office incorrectly recorded various transactions totaling
₱1,006,552.50 under Other Maintenance and Operating Expenses that should have
been charged to specific inventory or expense accounts, as shown below:
Date JEV # Particulars Appropriate Account Amount
Vegetable Seeds Use Agricultural and Marine
08/14/24 003897 for Agriculture's ₱ 186,650.00
Supplies for Distribution
Office
Agricultural and Marine
07/29/24 003291 Foliar fertilizer 99,600.00
Supplies Inventory
Medicines to be used
Drugs and Medicines
02/23/24 000627 for Rescue 14,900.00
Inventory
Operation
Dengue NS1 Kits Drugs and Medicines
03/05/24 000779 90,000.00
and Reagents Inventory
Total- Drugs and Medicines Inventory ₱ 104,900.00
Medical, Dental and
04/16/24 001716 HIV Testing use for Laboratory Supplies 38,903.50
Health Office. Inventory
Medicine supplies
Medical, Dental and
used for Rescue
06/10/24 002632 Laboratory Supplies 39,395.00
Operations at DRRM
Inventory
Office.
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