5. No physical count of inventories was conducted each semester.
CAO
6. Supply ledger cards were not maintained for each inventory item due to oversight
and a lack of personnel assigned to this task. Consequently, the CAO was not able
to record deliveries upon receiving the AIR and other supporting documents from
the CGSO.
7. Upon completing the disbursement process, the personnel responsible for
preparing the JEV for the payment of the supplies directly debited the expense
account since the RIS (prepared by the Supply Officer) was already attached to
the DV.
7.7. The aforementioned practices are not in accordance with Section 122(f) and (h) of
the NGAS Manual for LGUs, Volume I, which states that the GSO, and not the
requisitioning unit or the end-user, is responsible for receiving delivered goods,
preparing the AIR, and signing the acceptance portion. The requisitioning unit or
end-user is only responsible for preparing the RIS and forwarding it to the GSO. Only
upon receipt of the RIS shall the GSO release the supplies and record the issuances
in the stock cards.
7.8. Internal control is the plan of organization and all the coordinate methods and
measures adopted within an organization or agency to safeguard its assets, check the
accuracy and reliability of its accounting data, and encourage adherence to prescribed
managerial policies (Section 123, P.D. No. 1445). It is designed to provide
reasonable assurance in achieving the objectives of effectiveness and efficiency of
operations and reliability of reporting, among others. There is a need to highlight the
importance of adequate documentation to ensure accountability and transparency in
the use of government resources. It also ensures that the goods reach the intended
beneficiaries and are used for the purpose for which they are intended.
7.9. The preparation of the RIS is vested upon the concerned offices/department with
direct supervision and monitoring of the supplies issued, duly supported with the
acknowledgment by the end-users, like the distribution list detailing the names of the
end-users and the corresponding supplies they received. For example, for the Drugs
and Medicines, the City Health Office (CHO) shall prepare the RIS reflecting the
drugs dispensed in a week to the intended end-users, attaching the certified true copy
of the logbook showing the date of issue, the names of the recipients, the names of
the drugs, and the quantity issued. The same goes for the Welfare Goods for
Distribution, where the City Social Welfare and Development Office is responsible
for the distribution of the goods to the affected victims of calamities and shall attach
to its RIS the distribution list showing the names of the beneficiaries with the
corresponding goods they received. The other inventory items likewise need to be
supported with the RIS upon utilization or consumption.
61
