Non-moving Account Balances
Account 2018-2024 2024-2024 2022-2024 2023-2024 2024-2024 TOTAL
Medical, Dental and
Laboratory Supplies for ₱7,052,147.24 7,052,147.24
Distribution
Agricultural and Marine
4,987,500.00 4,987,500.00
Supplies for Distribution
Textbooks and
Instructional Materials for 999,600.00 999,600.00
Distribution
Property and Equipment
249,475.00 249,475.00
for Distribution
Other Supplies and
11,385,599.00 11,385,599.00
Materials for Distribution
Office Supplies Inventory 13,737,307.65 13,737,307.65
Accountable Forms, Plates
340,262.58 340,262.58
and Stickers
Animal/Zoological
499,160.00 499,160.00
Supplies Inventory
Drugs and Medicines
7,308,660.20 7,308,660.20
Inventory
Medical, Dental and
Laboratory Supplies 13,344,144.00 13,344,144.00
Inventory
Fuel, Oil and Lubricants
25,390,434.14 25,390,434.14
Inventory
Other Supplies and
14,321,798.60 14,321,798.60
Materials Inventory
Total - GF 840,262.58 7,052,147.24 69,099,360.55 70,460,772.80 147,452,543.17
B. SEF
Textbooks and
Instructional Materials 499,000.00 499,000.00
Inventory
Total - SEF 499,000.00 0.00 0.00 0.00 499,000.00
C. TF
Welfare Goods for
2,988,467.32 2,988,467.32
Distribution
Construction Materials for
346,698.88 346,698.88
Distribution
Animal/Zoological
99,940.00 99,940.00
Supplies Inventory
Other Supplies and
214,480.00 214,480.00
Materials Inventory
Total - TF 0.00 0.00 3,088,407.32 214,480.00 346,698.88 3,649,586.20
OVERALL TOTAL ₱1,339,262.58 ₱7,052,147.24 ₱72,187,767.87 ₱70,675,252.80 ₱346,698.88 ₱151,601,129.37
3.5. Considering the nature of government operations and the time that has passed, it is
unlikely that these inventories still exist as of the end of CY 2024. We attempted to
conduct a physical inspection to validate the existence of the actual inventories, but
the Supply Officer from the GSO stated that these no longer exist, explaining that
inventory purchases were directly distributed to the requisitioning offices because the
City has not provided a warehouse where they can be stored. The Officer further
asserted that she prepared the SSMI, supported by the RIS, and submitted these to
the Accounting Office, although most of these were submitted late due to the
imbalance between the voluminous documents that need to be prepared and the
minimal number of personnel assigned to such tasks. We requested proof of such
transmittal, but none has been submitted as of February 24, 2025. Moreover, no
stock cards were maintained by the GSO.
3.6. On the other hand, the accounting personnel in charge of taking up the SSMIs as the
basis for adjusting the inventory balances admitted in part that she had received
SSMIs from the GSO, but she is not confident that these are complete and can fully
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