2.4. While we are aware that the above provisions pertain specifically to the
unliquidated balances of accounts payable in the books of the national government,
Honorable Celso D. Gangan, former Chairman of the Commission on Audit, as
stated in his 5 th Indorsement dated September 2, 1998, reads in part:
“ Every statute be construed in connection with those already
existing in relation to the same subject matter and should be
made to harmonize and stand tighter if they can be done by fair
and reasonable interpretation. (City of Naga vs Agna SCRA 176)
x x x.”
2.5. As of December 31, 2024, the Municipality’s Accounts Payable balance amounted
to ₱25,680,544.86, as shown in the table below:
Over 1 - 2 Over 2 - 10 Over 10
Fund Total Current
yrs. yrs. yrs.
General Fund
CY 2024 ₱21,207,437.64 ₱21,207,437.64 ₱ - ₱ - ₱ -
CY 2023 254,307.29 - 254,307.29 - -
CY 2022 67,856.17 - - 67,856.17 -
CY 2021 & prior 1,677,430.45 - - 1,677,430.45 -
Sub-total 23,207,031.55 21,207,437.64 254,307.29 1,745,286.62 -
Special Education Fund
CY 2024 2,388,684.03 2,388,684.03 - - -
CY 2023 68,151.27 - 68,151.27 - -
CY 2017 0.01 - - 0.01 -
CY 2014 16,368.00 - - - 16,368.00
Sub-total 2,473,203.31 2,388,684.03 68,151.27 0.01 16,368.00
Trust Fund
CY 2021 310.00 - - 310.00 -
Total ₱25,680,544.86 ₱23,596,121.67 ₱322,458.56 ₱1,745,596.63 ₱16,368.00
2.6. Analysis of the account showed that ₱2,084,423.19, or 8.12% of the total, was not
properly supported with appropriate documentation. Moreover, ₱1,761,964.63 of
this amount remained outstanding for more than two years, as summarized in the
table below:
Age of Accounts Payable Amount
Current ₱ 23,596,121.67
Over 1 - 2 years ₱ 322,458.56
Over 2 years – 10 years ₱1,745,596.63
Over 10 years ₱ 16,368.00 ₱1,761,964.63 ₱ 2,084,423.19
Total ₱ 25,680,544.86
2.7. Inquiry with the Municipal Treasurer’s Office revealed that all documents related to
obligations for CY 2024 and prior years that were processed for payment have
already been fully paid. Furthermore, the office confirmed that it is no longer in
possession of any unpaid vouchers or invoices from previous years.
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