ise eee Be
Management Reply on COA Audit Observatons and Recommendations on noted total net reconciling itemsof Bank R&concilation rs OT
Statements(BR5), as of 31 December 2022 - per COA Annual Audit Report page 36.
Management Replies/Remarks:
Per Books
Unrecorded Transactions .
Credit memo 611,356.44 4,334,004.31 4,945,360.75 Prior year P611,356.44 is Other Trust(OT) - PNB CA#400-8600142 remained unrecorded due to limited data available: Current .
year P4,334,004.31 is GF - Philhealth collection/deposited in January 2023.
Fund Transfer 1,246,369.51 - + 1,246,368.51 Other Trust - PNB CA#400-8600142 remained unrecorded due to limited data available
Interest Income - 48034 18034 —P180.34 is GF, per jev100{03)-20230200058/59
Service charge reversal 960.00 . 960.00 Other Trust -PNB CA#400-8600142 remained unrecorded due to limited data available
Debit memo (773,774.51) {773,774.51} Other Trust -PNB CA#400-8600242 remained unrecorded due to limited date avoilable
Check issuances (13,129.20) (43,129.20) Other Trust -PNB CA#400-8600142 remained unrecorded due to limited data available
Bank Service charge (4,585.00) (4,595.00) _ P1,560.00 is Other Trust and P3,035.00 GF respectively. P1,560.00 is PNB CA#-400-8600142 remained unrecorded due to limited
data ovailable; P3,035.00 GF - P635.00 PNB closed account paid out of pocket no reply teller requesting waiver, P400.00 LBP
Canlaon and P2,000,00 LBP Boyawan both awaiting reply of request
Cost of checkbooks (660.00) (660.00) Other Trust -PNB CA#400-8600142 remained unrecorded due to limited data available
Erroneous credit (30.00) (30.00) Other Trust -PNB CA#400-8600142 remained unrecorded due to limited data available
Net Additions to Book Balance 1,086,497.24 4,334,184.65 5,400,681.89
Per Bank -
Deposit in transit (1,689,619.15) {1,689,619.15) Other Trust -PNB CA#400-8600142 remained unrecorded due to limited data available
Check debited twice (22,400.00) (22,400.00) Other Trust -DBP CA#0740-012663-030 bank reconciling items, remained unrecorded due to limited data available
Unspecified transactions (52,763.20) (52,763.20) Other Trust -DBP CA#0740-012663-030 bank reconciling items, remained unrecorded due to limited data available
Outstanding checks 537,492.80 157.69 537,650.49 All outstanding checks of Other Trust thot were stale already as of 12.31.2022 were recorded on 11.30.2023 — jev#300-
20231100022 for P1,670.00{ck#54994528 dtd 11.24.2017; jev#300-20231100024 for P1,030.32(ck#65112533 dtd 9.30.2020);
: Jevif200-20231100023 for P157.69{ck#54997046 dtd 4.21.2022}, except P12,662.19 with check no.667375 dated 12.4.1998
since no data can be found, as it was 1998 yet but booked to other payables on 7.31.2025 per jevét 300-20250700174; and the
omount P522,130.29 of PNB CA#400-8600242 since no data available
BIR remittance 15,282.19 15,282.19 Other Trust -DBP CA#0740-012663-030 bank reconciling items, remained unrecorded due to limited data available
Net Deductions to Bank Balance (1,212,007.36) 157.69 (1,222,849.67) \
Net Reconciling tems (145,510.22) 4,334,342.34 4,188,832.22
Closed and unverified balances (203,719.35) (203,719.35) _Nine(2) bank accounts with such aggregate total amount remain unreconciled bécause information regarding such accounts
; cannot be verified with the bonk .
+ Tel, net reconelling items (349,229.47) 4,334,342.34 3,985,112.87
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