Account Title Account Code Description
Office Supplies 5-02-03-010 This account is used to record the cost or value
Expenses of office supplies such as bond paper, ink, and
small tangible items like staple wire remover,
puncher, stapler and other similar items issued to
end-users for government operations.
Telephone 5-02-05-020 This account is used to record the cost of
Expenses transmitting messages thru telephone lines
(mobile or landlines), faxes, telex and the like
whether prepaid or postpaid.
8.2. Further, Paragraph 9 of IPSAS No. 1 states that fair presentation of financial
statements requires the faithful representation of the effects of transactions, other
events and conditions in accordance with the definitions and recognition criteria for
assets, liabilities, revenue and expenses set out in the IPSASs.
8.3. In our review of the Office Supplies Inventory and related expense accounts, we
found that the City spent a total of ₱528,054.00 for the reimbursement as well as
advance claims of cellcard expenses as a form of communication expense of the city
officials and office heads in CY 2024. However, the audit revealed that these
payments were not recorded in the Telephone Expenses account but were erroneously
recorded under the Office Supplies Expenses account. The summary of the payments
made in CY 2024 per office is shown below, with corresponding details in Appendix
H.
No. Name of Office Amount
1 City Mayor's Office (CMO) ₱36,000.00
2 City Vice Mayor's Office (CVMO) 27,101.00
3 Sangguniang Panlungsod (SP) 313,625.00
4 SP Secretary (SP Sec) 19,840.00
5 City Administrator's Office (CAdO) 8,856.00
6 CPDO 17,712.00
7 CGSO 18,000.00
8 City Treasurer's Office (CTO) 17,712.00
9 City Assessor's Office (CAsO) 17,712.00
10 City Legal Office (CLO) 17,712.00
11 City Environment and Natural Resources Office (CENRO) 17,712.00
12 CEO 16,072.00
TOTAL ₱528,054.00
8.4. On the other hand, shown on the next page is the summary of the total appropriation,
obligations, and balances for the Office Supplies Expenses and Telephone Expenses
as reported in the Registry of Appropriations, Allotments, and Obligations (RAAO)
– Maintenance and Other Operating Expenses (MOOE) per office. (Note: The
summary only reflects the offices with obligations for cellcard expenses.)
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