2013 AFR LGUs Vol3

Republic of the Philippines
COMMISSION ON AUDIT
OFFICE OF THE COMMISSIONER I
Commonwealth Avenue, Quezon City, Philippines
HEIDI L. MENDOZA
Commissioner
September 25,2014
His Excellency BENIGNO SIMEON C. AQUINO III

President of the Philippines
Malacafiang, Manila
Dear President Aquino:
I have the honor to submit the 2013 ANNUAL FINANCIAL REPORT for LOCAL
-GOVERNMENTS, pursuant to Section 4, Article IX-D ofthe Constitution of the Philippines.
The report contains, among others, the Financial Position as of December 31, 2013, Financial
Performance and the Statement of Cash Flows for the year then ended.
Very truly yours,
Phone: (632) 952-5700 local 1002/931-75-93 Fax: (632) 931-78-73

Email: hlmendoza@coa.gov.ph / heidi_mendoza@yahoo.com Website: www.coa.gov.ph
COMMISSION ON AUDIT
,;. OFFICE OF THE COMMISSIONER I
HEIDI L. MENDOZA
Commissioner
September 25,2014
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Honorable FRANKLIN M. DRILON

President, Philippine Senate
GSIS Complex, Pasay City
Dear Mr. Senate President:
GOVERNMENTS, pursuant to Section 4, Article IX-D of the Constitution of the Philippines.
Very truly yours,
Phone: (632) 952-5700 local 1002/931-75-93 Fax: (632) 931-78-73

COMMISSION ON AUDIT
OFFICE OF THE COMMISSIONER I
HEIDI L. MENDOZA
Commissioner
September 25,2014
Honorable FELICIANO R. BELMONTE, JR.

Speaker, House of Representatives
National Government Center
Quezon City
Dear Mr. Speaker:

GOVERNMENTS, pursuant to Section 4, Article IX-D ofthe Constitution of the Philippines.
Very truly yours,
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Phone: (632) 952-5700 local 1002/931-75-93 Fax: (632) 931-78-73

2013
Annual Financial Report
Local Governments
Volume III
2013
ANNUAL FINANCIAL REPORT
LOCAL GOVERNMENTS
TABLE OF CONTENTS
Page
Part I.
Part II.
Part III.
Part IV.
Overview
Mandate
Auditees
Audit Thrusts
Contents of the Report
3
3
4
4
Financial Highlights
Financial Position
Financial Performance
Cash Flows
9
17
24
Financial Statements
Condensed Balance Sheet
Condensed Statement of Income and Expenses
Condensed Statement of Cash Flows
Detailed Balance Sheet
Detailed Statement of Income and Expenses
Detailed Statement of Cash Flows
33
36
39
42
57
75
Individual Financial Profile of Local Government Units

Provinces
Cities
Municipalities
81
85
91
Part V.
Credit Financing
139
Part VI.
Excerpts from 2013 Annual Audit Reports on Provinces

and Cities
253
Part VII.
Summary of Audit Opinions by Municipality
623
Part VIII.
Common Audit Findings and Recommendations
831
Part IX.
Financial Profile of Barangays by City/Municipality
849
Part X.
Common Audit Findings and Recommendations on

Barangays
905
PART I
OVERVIEW
CONSTITUTIONAL MANDATE ON REPORTING

Section 4, Article IX-D of the Philippine Constitution provides that The Commission on Audit
shall submit to the President and the Congress within the time fixed by law, an annual report covering
the financial condition and operation of the Government, its subdivisions, agencies and
instrumentalities, including government-owned and controlled corporations, and non-governmental
entities subject to its audit, and recommend measures necessary to improve their effectiveness and
efficiency.
In conformity with this mandate, the Commission on Audit prepares an Annual Financial Report
(AFR) consisting of Volumes I, II and III. Volume I for the National Government Agencies (NGAs),
Volume II for the Government Owned and Controlled Corporations (GOCCs) and their Subsidiary
Corporations, and Volume III for the Local Government Units (LGUs).
AUDITED LOCAL GOVERNMENT UNITS
Local governments units consisting of provinces, cities, municipalities and barangays constitute
the foundation of the entire structure of the government. Policies and decisions of the local government
units affect the ordinary citizen more directly than those of the national government. It is for this reason
that no less than the Constitution recognizes the importance of local governments when it declared
that "the State shall guarantee and promote the autonomy of the local government units -- especially
the barangays -- to ensure their fullest development as self-reliant communities."
The conduct of financial and compliance audits to assess the financial conditions, results of
operations, propriety of transactions as well as extent of operational performance is done annually on
LGUs except on barangays which is held on a three-year cycle.
The total number of audited agencies covering the Local Government Sector comprise of 80
provinces, 144 cities, 1,490 municipalities and 42,067 barangays which are distributed per region as
follows:
NO. OF AUDITEES
REGIONS
NCR
CAR
REGION I
REGION II
REGION III
REGION IV-A
REGION IV-B
REGION V
REGION VI
REGION VII
REGION VIII
PROVINCES
0
6
4
5
7
5
5
6
6
4
6
CITIES
16
2
9
4
14
18
2
7
16
16
7
MUNICIPALITIES
1
75
116
89
116
124
71
107
117
116
136
3
BARANGAYS
1,706
1,176
3,265
2,311
3,102
4,011
1,458
3,471
4,084
3,003
4,390
TOTAL
1,723
1,259
3,394
2,409
3,239
4,158
1,536
3,591
4,223
3,139
4,539
NO. OF AUDITEES
REGIONS
REGION IX
REGION X
REGION XI
REGION XII
REGION XIII
ARMM
TOTAL
Number of FS
Submitted
Percentage of
FS Submission
PROVINCES
3
5
4
4
5
5
80
CITIES
5
9
6
5
6
2
144
MUNICIPALITIES
67
84
43
45
67
116
1,490
BARANGAYS
1,904
2,022
1,162
1,196
1,316
2,490
42,067
TOTAL
1,979
2,120
1,215
1,250
1,394
2,613
43,781
79
144
1,446
29,947
31,616
99%
100%
97%
71%
72%
AUDIT THRUSTS FOR CY 2013

A meaningful audit would assure the public and taxpayers that the funds and other resources
used for various programs, projects and activities were expended and reported in accordance with
laws, rules and regulations and that operational performance were achieved in an economic, efficient,
and effective manner. This AFR is prepared in the hope that it will serve as useful and reliable tool for
crafting policies that would enhance local governance.
For CY 2013, The Commission thru its Local Government Sector, has identified common audit
areas or thrusts to be prioritized, some of which are: 20% Development Fund, Local Disaster Risk
Reduction and Management Fund (LDFFMF), Priority Development Assistance Fund (PDAF), Fund
Transfers, Credit Financing/Debt Servicing and Cash and Cash accounts.
CONTENTS OF THE REPORT
To meet the statutory deadline in the submission of this report, August 15, 2014 and
September 15, 2014 were agreed upon as the cut-off dates for the submission of information in respect
of the audits of provinces, cities, municipalities and barangays, respectively.
In the case of barangays which are audited on a cyclical basis, only 1/3 or about 33% of the
consolidated financial statements were audited. A number of LGUs especially those hit by Typhoon
Yolanda in November 8, 2013, did not meet the deadline set, and accordingly did not form part of the
consolidation.
The AFR for LGUs is a compendium of information on the financial condition and results of
operations of the various local government units comprising of 79 provinces, 144 cities, 1,446
municipalities and 29,947 barangays. Consolidated financial data are shown by fund (General, Special
and Trust) and by LGU category (Province, City and Municipality). Comparative financial information for
the calendar years 2013 and 2012 is also presented.
The consolidated Balance Sheets, Income Statements and Cash Flows and related non
financial information in this AFR are based on the data submitted by the COA Regional Offices. This
holds true for findings and recommendations which are simply excerpts from the transmitted Annual
Audit Reports on LGUs for provinces and cities.
The audit opinion rendered on each and every LGU is the representation and sole
responsibility of the auditors concerned. Significant and common audit findings on selected audit areas
for 2013 were however summarized to capture the extent of departure from the established standards
and the degree of corrective and remedial measures they entail.
Complete details of the findings and recommendations concerning provinces, cities and
municipalities are presented in the individual Annual Audit Report of each LGU which are published in
the COA website.
PART II
FINANCIAL HIGHLIGHTS
A. FINANCIAL POSITION
The combined balances include financial data of 1,669 LGUs comprising 79 Provinces, 144
Cities, and 1,446 Municipalities. Forty-four municipalities and one (1) province were not included in the
consolidation due to unavailability of data.
The three major accounts in the consolidated balance sheet of LGUs are Assets, Liabilities and
Deferred Credits, and Equity and are distributed as follows:
Figure 1.0 Distribution of Major Balance Sheet Accounts of LGUs
(in billion pesos)
281.975
859.074
Assets
Liabilities and Deferred
Credits
Equity
577.099
A comparison of the accounts with the prior year balance is shown in the Figure below:
Figure 2.0 - Major Balance Sheet Accounts with Comparative Balances of Prior Years
(in billion pesos)
900
859.074
862.368
800
700
577.099
600
550.967
500
311.401
400
281.975
300
200
100
0
Assets
Liabilities and
Deferred Credits
Government Equity
2013
2012
The combined account balances for CY 2013, show that Assets and Liabilities have decreased
from the preceding year by P3.294 billion (0.38%) and P29.426 billion (9.45%), respectively. On the
other hand, Equity Account had increased by P26.132 billion (4.74%).
Further comparisons of the data reported for CY 2013 with the prior year data by LGU
classification (Provinces, Cities and Municipalities) and by fund (General Fund, Special Education Fund
and Trust Fund) are presented in Table 1.0 and Table 2.0, respectively.
Table 1.0 - Comparative Balance Sheet Accounts by LGU Classification
(in billion pesos)
Account
2013
Provinces
2012
2013
Cities
2012
+/-
Assets
Liabilities and
Deferred Credits
209.746
206.101
3.645
434.812
410.987
23.825
214.516
55.182
55.038
0.144
149.739
141.886
7.853
Equity
154.564
151.063
3.501
285.073
269.101
15.972
+/-
+/-
2013
TOTAL
2012
+/-
245.28
-30.764
859.074
862.368
-3.294
77.054
114.477
-37.423
281.975
311.401
-29.426
137.462
130.803
6.659
577.099
550.967
26.132
+/-
2013
TOTAL
2012
+/-
2013
Municipalities
2012
Table 2.0 - Comparative Balance Sheet Accounts by Fund

(in billion pesos)
Account
Assets
Liabilities and
Deferred Credits
Equity
2013
General Fund
2012
690.602
684.311
6.291
101.442
117.330
-15.888
67.030
60.727
6.303
859.074
862.368
-3.294
191.768
209.275
-17.507
33.367
52.742
-19.375
56.840
49.384
7.456
281.975
311.401
-29.426
498.834
475.036
23.798
68.075
64.588
3.487
10.190
11.343
-1.153
577.099
550.967
26.132
+/-
Special Education Fund

2013
2012
+/-
2013
Trust Fund
2012
ASSETS
The total combined assets for CY 2013 amounting to P859.074 billion is broken down into:
Cash, P179.540 billion; Receivables, P110.270 billion; Inventories, P11.113 billion; Prepayments and
Other Current Assets, P5.569 billion; Investments, P3.431 billion; Property, Plant and Equipment,
P539.853 billion; and Other Assets, P9.298 billion.
Figure 3.0 represents the breakdown of each asset account classification to the total assets.
10
Figure 3.0 Asset Account Classification Breakdown

(in billion pesos)
9.298
Cash
179.54
Receivables
110.270
Inventories
Prepayment and Other

11.113 Current assets
Investment
5.569
3.431
539.853
PPE
Other Assets
Moreover, the movement in the asset account can be further shown into detail as follows:
Table 3.0 - Comparative Detailed Asset Accounts
(in billion pesos)
Asset Accounts
Cash
Receivables
Inventories
Prepayment and Other Current assets
Investment
PPE
Other Assets
2013
179.540
110.270
11.113
5.569
3.431
539.853
9.298
859.074
2012
Inc./(Dec.) Percentage
172.765
6.775
3.92%
144.510
(34.240)
23.69%
11.520
(0.407)
3.53%
4.610
0.959
20.80%
2.532
0.899
35.51%
517.226
22.627
4.37%
9.205
0.093
1.01%
862.368
(3.294)
0.38%
Comparative assets by LGU classification and by fund are presented in Figures 4.0 and 5.0,
respectively.
11
Figure 4.0 Comparative Total Assets by LGU Classification

(in billion pesos)
500.000
434.812
450.000
410.987
2013
400.000
2012
350.000
300.000
250.000
245.280
209.746
214.516
206.101
200.000
150.000
100.000
50.000
Provinces
Cities
Municipalities
The decrease in the asset accounts of the municipalities was due to non-inclusion of other
LGUs financial statements. As mentioned in the earlier part of this report, 1,669 out of 1,714 LGUs
were consolidated as compared to last years 1,685.
As compared to previous years data, the distribution of Assets does not show any significant
variance. The table below shows that Cities consistently hold the highest share in total assets at 51% of
the total assets. Provinces and Municipalities hold a share of 24% and 25%, respectively.
Table 4.0 Distribution of Assets by LGU Classification
Provinces
Cities
Municipalities
TOTAL
2013
209.746
434.812
214.516
859.074
Percentage
24
51
25
100
12
2012
206.101
410.987
245.280
862.368
Percentage
24
48
28
100
Figure 5.0 Comparative Total Assets by Fund

(in billion pesos)
700.000
690.602
684.311
600.000
500.000
400.000
300.000
2013
200.000
101.442
117.330
67.030
100.000
2012
60.727
GF
SEF
TF
As shown in the illustration, the General Fund has the highest share in the total assets with
80%, compared to Special Education Fund, 12% and Trust Fund, 8%.
Table 5.0 Distribution of Assets by Fund
General Fund
Special Education Fund
Trust Fund
TOTAL
2013
690.602
101.442
67.030
859.074
Percentage
80
12
8
100
2012
684.311
117.330
60.727
862.368
Percentage
79
14
7
100
Liabilities and Deferred Credits

For CY 2013, the combined Liabilities and Deferred Credits accounts registered an amount of
P281.975 billion. As compared to previous years balance of P311.401 billion, the account has
decreased by P29.426 billion or 9.45% from last years balance.
Figure 6.0 illustrates the breakdown of each of the above accounts to the total consolidated
Liabilities and Deferred Credits:
13
Figure 6.0 - Liabilities and Deferred Credits Breakdown

(in billion pesos)
137.055
76.190
Current Liabilities
Long Term Liabilities
Deferred Credit
68.730
The comparative balances of the Liabilities and Deferred Credits Accounts by LGU
Classification and By Fund are shown in Figures 7.0 and 8.0, respectively.
Figure 7.0 Comparative Balances of Liabilities and Deferred Credits by LGU Classification
(in billion pesos)
160
149.739
141.886
2013
140
114.477
120
100
77.054
80
60
55.182
55.038
40
20
0
PROVINCES
CITIES
14
MUNICIPALITIES
2012
Figure 8.0 Comparative Balances of Liabilities and Deferred Credits by Fund

(in billion pesos)
250
209.275
200
191.768
150
100
52.742
50
56.840
49.384
33.367
2013
2012
0
GF
SEF
TF
Government Equity
As of December 31, 2013, the Equity Account amounted to P577.099 billion, registering an
increase of P26.132 billion from last years balance. The Equity Account is mainly composed of the
following: Beginning Balance, Adjusted P548.462 billion; Retained Operating Surplus from Current
Operations P64.129; Prior Years Adjustments (P7.479) billion; Transfers to Registry net (P28.637)
billion representing transfers to the registries of the Cost of Public Infrastructure and reforestation
projects; and Transfers to/from Other Funds and Other Adjustments- P0.624 billion. The Equity
account breakdown is further depicted in the Figures 9.0, 10.0 and 11.0.
Figure 9.0 Equity Account Breakdown
(in billion pesos)
Beginning Balance
Current Year Operations (net)
548.462
64.129
28.637
-7.478
Prior Year's Adjustments

Transfers to Registry
0.624
Transfers to/from Other Funds

and Other Adjustments
15
Figure 10.0 Comparative Equity Account Balances by LGU Classification

(in billion pesos)
285.073
300
269.101
250
200
154.564
151.063
137.462
150
130.803
100
2013
50
2012
0
Provinces
Cities
Municipalities
Figure 11.0 Comparative Equity Account Balances by Fund

(in billion pesos)
498.834
475.036
500.000
450.000
400.000
350.000
300.000
250.000
2013
200.000
2012
150.000
68.075 64.588
100.000
10.190
50.000
0.000
General Fund
Special Education
Fund
16
Trust Fund
11.343
B. FINANCIAL PERFORMANCE
For CY 2013, the total combined net income of LGUs was P64.129 billion, a 23% increase from
CY 2012 total of P52.209 billion. The Total Operating Income during the year reached P382.226 billion,
an increment of P29.128 billion from CY 2012 total of P353.098 billion, while the Total Operating
Expenses, including financial expenses, net subsidies, donations and extraordinary items posted by the
LGUs amounted to P318.097 billion also registering an increase of P17.209 billion from previous years
total of P300.889 billion. The summary of results of operations of local governments, by LGU
classification and by fund, for CY 2013, and their comparative outlook are presented below:
Table 6.0 Summary of Results of Operations by LGU Classification
(in billion pesos)
Particulars
Income
Tax Revenue Local Taxes
Internal Revenue Allotment
Permits and Licenses
Service Income
Business Income
Other Income
Total Income
Percent to Total
Expenses
Personal Services
MOOE
Financial Expenses
Subsidies, Donations &
Extraordinary Items (net)
Total Expenses
Percent to Total
Net Income
Total
Provinces
Cities
Municipalities
95.577
238.187
6.345
8.513
16.404
17.200
382.226
100%
7.144
68.790
0.189
2.394
4.418
4.335
87.270
23%
74.816
69.613
4.263
4.206
6.511
5.942
165.351
43%
13.617
99.784
1.893
1.913
5.475
6.923
129.605
34%
141.870
148.577
5.290
32.029
29.997
1.249
52.414
70.554
2.486
57.427
48.026
1.555
22.360
318.097
100%
8.286
71.561
23%
8.543
133.997
42%
5.531
112.539
35%
64.129
15.709
31.354
17.066
17
Figure 12.0 Results of Operations by LGU Classification

(in billion pesos)
Table 7.0 Summary of Results of Operations by Fund

(in billion pesos)
Particulars
Total
Income
Tax Revenue Local Taxes
Service Income
Business Income
Other Income
Total Income
Percent to Total
Expenses
Personal Services
MOOE
Financial Expenses
Subsidies, Donations &
Extraordinary Items (net)
Total Expenses
Percent to Total
Net Income
18
GF
SEF
95.577
238.187
6.345
8.513
16.404
17.200
382.226
100%
75.245
238.187
6.345
8.513
16.404
17.060
361.754
95%
20.332
0.140
20.472
5%
141.870
148.577
5.290
137.988
138.001
5.151
3.882
10.576
0.139
22.360
318.097
100%
21.997
303.137
95%
0.363
14.960
5%
64.129
58.617
5.512
Figure 13.0 Results of Operations by Fund

(in billion pesos)
Revenues and General Income

Revenues consist of income from local taxation while the General Income accounts are
composed of internal revenue allotment, permits and licenses, service income, business income and
other income such as income from grants and donations, interest income, share from economic zones,
share from tobacco excise tax and share in the proceeds from the development and utilization of the
national wealth, among others. The combined Revenues and General Income Accounts recorded for
CY 2013 amounted to P382.226 billion, an increase of P29.128 billion from last years total of P353.098
billion. Figure 14.0 below represents the share of each income type to the total income amount.
Figure 14.0 Revenues and General Income Account Composition
(in billion pesos)
IRA - 62.32%
Local Taxes - 25.01%
238.187
95.577
Business Income - 4.29%

Service Income - 2.23%
16.404
Permits and Lincenses - 1.66%

Other Income - 4.50%
17.200
19
8.513
6.345
A comparative operating income recorded by the LGUs is presented in Figure 15.0 below:
Figure 15.0 Comparative Total Income 2013-2012
(in billion pesos)
Internal Revenue Allotment (IRA)

The National Government provides revenue allocation to the local government units in the form
of IRA which is equivalent to forty percent (40%) of its total internal revenue collections based on the
third preceding year. The IRA is allocated to the local governments as follows: Provinces (23%), Cities
(23%), Municipalities (34%) and Barangays (20%). The table below summarizes the IRA received by
the LGUs based on their submitted Statement of Income and Expenses for CY 2013:
Table 8.0 Internal Revenue Allotments
CY 2013
(In thousand pesos)
REGIONS
NCR
CAR
Region I
Region II
Region III
Region IV-A
Region IV-B
Region V
PROVINCES
3,038,389
4,068,169
4,261,448
7,449,175
8,070,205
3,822,947
4,934,278
CITIES
13,591,116
968,666
2,390,761
2,237,120
5,337,137
7,812,073
1,726,024
2,262,985
20
MUNICIPALITIES
81,695
4,054,252
6,506,006
6,141,494
9,916,144
10,245,466
5,372,634
7,548,407
TOTAL
13,672,811
8,061,307
12,964,936
12,640,062
22,702,456
26,127,744
10,921,604
14,745,670
REGIONS
Region VI
Region VII
Region VIII
Region IX
Region X
Region XI
Region XII
Region XIII
ARMM
TOTAL
PROVINCES
5,554,376
4,403,824
3,206,080
2,756,255
3,779,722
3,288,378
2,792,101
3,278,965
4,085,911
68,790,222
CITIES
6,362,689
6,080,860
3,107,717
2,965,121
4,434,363
4,721,668
2,357,299
2,625,664
631,968
69,613,230
MUNICIPALITIES
7,555,088
6,768,947
5,829,029
4,431,373
5,240,916
4,206,259
5,301,349
4,242,499
6,342,394
99,783,951
TOTAL
19,472,153
17,253,632
12,142,826
10,152,749
13,455,001
12,216,305
10,450,748
10,147,128
11,060,272
238,187,404
The IRA remains to be the major source of revenue for LGUs at 62.32% of the total operating
income. The comparative figure of the IRA reported in the financial statements of the LGUs for CYs
2013 and 2012 is shown below:
Figure 16.0 Comparative Internal Revenue Allotment 2013-2012
(in billion pesos)
Expenditures
Expenditures are comprised of personal services, maintenance and other operating expenses,
financial expenses and net subsidies, donations and extraordinary items. The LGUs total expenditures
in CY 2013 is recorded at P318.097 billion. The Cities had the largest share that totalled P133.997
billion (42%), followed by Municipalities with P112.539 billion (35%) and Provinces with P71.561 (23%).
The composition of the CY 2013 expenditures by LGU Classification is shown in Figure 17.0 below.
21
Figure 17.0 CY 2013 Expenditures by LGU Classification

(in billion pesos)
Personal Services (PS) of the LGUs consists mainly of salaries and wages, other
compensation, personnel benefits contributions and other personnel benefits. The LGUs total PS
during the year is recorded at P141.870 billion, showing an increase of P9.914 billion from last years
total of P131.956 billion. Figure 18.0 below shows the comparative details in the combined Personal
Services Expenditures by LGU classification.
Figure 18.0 Comparative Personal Services Expenditures 2013-2012
(in billion pesos)
22
For Maintenance and Other Operating Expenses (MOOE), the total amount recorded in CY
2013 is P148.577 billion, which registered an increase of P6.975 billion or 5% from CY 2012 total of
P141.602 billion. The table below shows the comparative figures of MOOE for CYs 2013 and 2012.
Table 9.0 Comparative MOOE (2013-2012)
(in billion pesos)
MOOE accounts
3.667
2.786
29.920
12.681
1.630
0.307
0.096
0.391
0.303
0.606
1.522
0.115
0.004
0.060
0.035
0.061
20.323
15.681
3.909
2.794
28.930
12.075
1.637
0.233
0.084
0.498
0.320
0.576
1.535
0.114
0.003
0.068
0.038
0.051
19.092
15.463
Inc./
(Dec.)
(0.242)
(0.008)
0.990
0.606
(0.007)
0.074
0.012
(0.107)
(0.017)
0.030
(0.013)
0.001
0.001
(0.008)
(0.003)
0.010
1.231
0.218
2.773
1.354
18.847
0.006
35.409
148.577
3.302
1.313
17.136
0.009
32.422
141.602
(0.529)
0.041
1.711
(0.003)
2.987
6.975
2013
Travelling Expenses
Training and Scholarship Expenses
Supplies and Material Expenses
Utility Expenses
Communication Expenses
Membership Dues and Contributions to Organizations
Awards and Indemnities Expenses
Advertising Expense
Printing and Binding Expenses
Rent Expenses
Representation Expenses
Transportation and Delivery Expenses
Storage Fees
Subscriptions Expenses
Survey Expenses
Rewards and Other Claims Expenses
Professional Services
Repairs and Maintenance
Confidential, Intelligence, Extraordinary and
Miscellaneous Expenses
Taxes, Insurance Premiums and Other Fees
Depreciation
Depletion
Other Maintenance and Operating Expenses
TOTAL MOOE
2012
During CY 2013, the LGUs also recorded an amount of P5.290 billion for Financial Expenses, a
decrease of P0.150 billion from the previous years total of P5.440 billion. Net subsidies to National
Government Agencies, GOCCs, NGOs/POs and other funds, donations and extraordinary items during
the year was recorded at P22.360 billion.
23
C. CASH FLOWS
At the end of CY 2013 the total combined Cash Balance per Balance Sheet Statement of LGU
stood at P179.540 billion, a 4% increase from 2012 year-end balance of P172.765 billion. Shown in
Figure 19.0 below is the composition of the Cash account in the Balance Sheet.
Figure 19.0 Breakdown of Cash as of December 31, 2013
(in billion pesos)
171.028
Cash on Hand
Cash in bank - local currency
Cash in bank - foreign currency
6.062
2.450
Cash ending balance per Statement of Cash Flows (SCF) showed P179.544 billion, which is
greater by P0.004 billion than the Cash balance per Balance Sheet (BS). The difference is due to the
discrepancy in the cash balances per BS and SCF of the city of Isabela and municipalities of Pakil and
Siniloan, Laguna, which were discussed in their respective Annual Audit Reports (AAR).
Cash inflows and outflows are grouped into three main activities of the LGUs, to wit: Operating
Activities, Investing Activities and Financing Activities. During the year, total cash inflows amounted to
P490.883 billion, while total cash outflows were recorded at P482.556 billion.
Increase in Cash Inflows of 4% for the year in the amount of P18.180 billion is due to increases
in Operating, Investing and Financing Activities amounting to P16.570 billion, P0.859 billion and P0.751
billion, respectively.
Cash Outflows for CY 2013 increased by P21.461 billion. This 5% increase from previous
years P461.095 billion is due to increases in Operating, Investing Activities and Financing Activities by
P14.424 billion, P6.790 billion and P0.247 billion, respectively.
Comparative Cash Inflows and Cash Outflows of CY 2013-2012 are shown in the next graphs.
24
Figure 20.0 Comparative Cash Inflows CY 2013-2012

(in billion pesos)
Figure 21.0 Comparative Cash Outflows CY 2013-2012

(in billion pesos)
2013
2012
500.000
400.000
405.545 391.121
300.000
200.000
64.443
100.000
57.653
12.568
12.321
Operating
Investing
Financing
Cash flows from Operating Activities

Cash flows from Operating activities has a net inflow of P69.794 billion. Total Cash Inflows from
Operating Activities were mainly attributed to Share of the LGUs from IRA, Collections of Local Taxes,
Receipts from Sale of Goods and Services, and Other Receipts. Figure 22.0 shows the composition of
the Total Cash Inflows from Operating Activities of P475.339 billion.
25
Figure 22.0 - Composition of Cash Inflows from Operating Activities

(in billion pesos)
235.961
IRA Share
Local Taxes
Receipts from Sale of
Goods and Services
Interest and Dividend
Income
Other Receipts
107.414
2.802
109.883
19.279
As regards the Cash Outflows from Operating Activities, cash was applied to Payments to
Suppliers/Creditors, Employees, Interest Expense and Other Disbursements. Figure 23.0 shows the
proportion of the different outflows to the total amount of P405.545 billion.
Figure 23.0 Proportion of Individual Outflows to Total Outflows from Operating Activities
(in billion pesos)
4.336
115.959
Payments to
Suppliers/Creditors
Payments to
Employees
134.342
Interest Expenses
Other
Disbursements
150.908
26
Figure 24.0 Operating Activities Cash Inflow/Outflow Proportion

(in billion pesos)
Inflows
Outflows
475.339
405.545
Cash Flows from Investing Activities

Net Cash Outflows of P61.793 billion and P55.861 billion were recorded for the years 2013 and
2012, respectively, from Investing Activities. Under Investing Activities, the LGUs recorded Cash
Inflows mostly from Sale of Property, Plant and Equipment, Sale of Debt Securities and Collection of
Loans from Other Entities. On the other hand, Cash Outflows were for the Purchase of Property, Plant
and Equipment and Public Infrastructures, Purchase of Debt Securities and Grants/Loans provided to
other entities. Figure 25.0 shows the Cash Inflow and Outflow Proportion.
Figure 25.0 Investing Activities Cash Inflow/Outflow Proportion
(in billion pesos)
64.443
2.650
27
Inflows
Outflows
Cash Flows from Financing Activities

For CY 2013, the LGUs posted a net inflow from Financing Activities of P0.326 billion, from
negative P0.179 billion of the previous year. Total Cash Inflows totaled P12.894 billion and Cash
Outflows of P12.568 billion. Proceeds from the issuance of Debt Securities and Loan Acquisitions were
the main sources of cash from this activity. Recorded Cash Outflows pertained to
Retirement/Redemption of Debt Securities and Loan Amortizations.
Figure 26.0 Financing Activities Cash Inflow/Outflow Proportion
(in billion pesos)
12.894
Inflows
Outflows
12.568
Cash Flows by LGU Classification and by Fund

Cash Inflows and Outflows by LGU Classification and by Fund are shown in the succeeding
graphs.
Figure 27.0 Total Cash Inflows/Outflows by LGU Classification

(in billion pesos)
199.786
200.000
150.000
195.799
169.500
121.597
166.112
120.645
Total Cash
Inflows
100.000
Total Cash
Outflows
50.000
0.000
Provinces
Cities
Municipalities
28
Figure 28.0 Total Cash Inflows/Outflows by Fund

(in billion pesos)
500.000
421.213
417.454
400.000
300.000
200.000
100.000
24.860 24.073
44.810 41.029
0.000
General Fund
Special Education
Fund
Trust Fund
Total Cash Inflows
29
Total Cash Outflows
PART III
FINANCIAL STATEMENTS
Philippine Local Government Units

Comparative Condensed Balance Sheet
December 31, 2013
(in thousand pesos)
2013
Percentage
Amount
Distribution
Particulars
ASSETS
CURRENT ASSETS
Cash
Receivables
Inventories
Prepayments
Other Current Assets
Total Current Assets
2012
Percentage
Amount
Distribution
179,539,998
110,270,423
11,113,456
4,779,584
788,689
306,492,150
20.90
12.84
1.29
0.56
0.09
35.68
172,764,895
144,509,632
11,520,375
3,820,766
789,328
333,404,997
20.62
0.06
1.38
0.46
0.09
36.86
3,408,646
22,673
3,431,319
0.40
0.00
0.40
2,517,722
14,039
2,531,761
0.30
0.00
0.30
113,775,041
217,020,030
21,583
26,429,894
47,909,282
18,086,180
6,856,716
24,066,778
274,734
85,412,378
539,852,614
13.24
25.26
0.00
3.08
5.58
2.11
0.80
2.80
0.03
9.94
62.84
111,238,667
202,855,983
28,437
25,748,945
44,370,416
18,041,766
6,486,570
24,129,304
351,416
83,974,148
517,225,653
13.28
24.22
0.00
3.07
5.30
2.15
0.77
2.88
0.04
10.02
61.74
OTHER ASSETS
9,297,774
1.08
9,205,225
1.10
TOTAL ASSETS
859,073,857
100.00
862,367,636
100.00
LIABILITIES AND EQUITY

CURRENT LIABILITIES
Payable Accounts
Inter-Agency Payables
Intra-Agency Payables
Other Liability Accounts
Total Current Liabilities
37,286,825
48,228,574
22,189,137
29,350,701
137,055,237
4.34
5.61
2.58
3.42
15.95
38,805,650
49,325,672
19,571,264
22,751,697
130,454,284
4.63
5.21
0.08
2.72
12.63
76,189,686
8.87
74,803,538
8.93
213,244,923
68,729,835
281,974,758
24.82
8.00
32.82
205,257,822
106,142,604
311,400,426
21.56
12.67
34.23
577,099,099
859,073,857
67.18
100.00
550,967,210
862,367,636
65.77
100.00
INVESTMENTS
Investments in Securities
Sinking Fund
Total Investments
PROPERTY, PLANT AND EQUIPMENT
Land and Land Improvements
Buildings
Leasehold Improvements
Office Equipment, Furniture and Fixtures
Machineries and Equipment
Transportation Equipment
Other Property, Plant and Equipment
Public Infrastructures
Reforestation Projects
Construction in Progress
Total Property, Plant and Equipment
LONG-TERM LIABILITIES
Mortgate/Bonds/Loans Payable
TOTAL LIABILITIES
DEFERRED CREDITS
TOTAL LIABILITIES AND DEFERRED CREDITS
EQUITY
TOTAL LIABILITIES AND DEFERRED CREDIT AND EQUITY
Note: Differences in figures are due to rounding off
33

Condensed Balance Sheet, By LGU Classification
December 31, 2013
(in thousand pesos)
Particulars
Total
ASSETS
CURRENT ASSETS
Cash
Receivables
Inventories
Prepayments
Provinces
Cities
Municipalities
179,539,998
110,270,423
11,113,456
4,779,584
788,689
306,492,150
44,429,337
14,938,173
5,151,418
1,242,544
97,121
65,858,594
85,707,594
62,775,637
4,932,486
2,752,776
572,311
156,740,803
49,403,067
32,556,613
1,029,552
784,265
119,256
83,892,753
3,408,646
22,673
3,431,319
944,604
182
944,786
2,335,288
12,512
2,347,801
128,754
9,979
138,732
113,775,041
217,020,030
21,583
26,429,894
47,909,282
18,086,180
6,856,716
24,066,778
274,734
85,412,378
539,852,614
37,144,475
44,598,444
854
4,857,972
15,257,417
4,656,706
1,164,112
6,988,290
24,323
23,647,544
138,340,138
59,376,755
120,624,520
6,493
14,289,176
18,253,538
8,226,210
3,615,855
7,799,271
7,415
40,416,506
272,615,739
17,253,811
51,797,066
14,236
7,282,745
14,398,327
5,203,263
2,076,749
9,279,217
242,996
21,348,328
128,896,737
OTHER ASSETS
9,297,774
4,602,868
3,107,068
1,587,839
TOTAL ASSETS
859,073,857
209,746,385
434,811,411
214,516,061

CURRENT LIABILITIES
Payable Accounts
37,286,825
48,228,574
22,189,137
29,350,701
137,055,237
9,782,453
13,825,632
3,946,791
7,154,639
34,709,515
21,771,745
15,131,074
12,529,027
15,898,427
65,330,273
5,732,626
19,271,868
5,713,319
6,297,635
37,015,449
76,189,686
19,290,003
37,428,597
19,471,086
213,244,923
68,729,835
281,974,758
53,999,518
1,182,982
55,182,500
102,758,869
46,979,073
149,737,942
56,486,535
20,567,780
77,054,316
577,099,099
859,073,857
154,563,885
209,746,385
285,073,468
434,811,411
137,461,746
214,516,061
INVESTMENTS
Sinking Fund
Total Investments
Buildings
TOTAL LIABILITIES
DEFERRED CREDITS
EQUITY
TOTAL LIABILITIES AND DEFERRED CREDITS AND EQUITY
34

Condensed Balance Sheet, By Fund
December 31, 2013
(in thousand pesos)
Particulars
Total
ASSETS
CURRENT ASSETS
Cash
Receivables
Inventories
Prepayments
General Fund
Special
Education
Fund
Trust Fund
179,539,998
110,270,423
11,113,456
4,779,584
788,689
306,492,150
128,161,438
74,111,424
8,627,816
3,682,935
741,356
215,324,968
15,829,456
27,325,515
1,922,297
420,891
40,728
45,538,886
35,549,104
8,833,484
563,343
675,758
6,605
45,628,295
3,408,646
22,673
3,431,319
3,345,976
22,354
3,368,331
10,621
10,621
52,049
318
52,367
113,775,041
217,020,030
21,583
26,429,894
47,909,282
18,086,180
6,856,716
24,066,778
274,734
85,412,378
539,852,614
109,190,127
171,796,878
21,267
21,128,075
46,023,127
17,652,666
6,128,610
21,640,216
238,972
69,625,835
463,445,773
2,753,017
41,796,552
66
4,843,705
1,376,556
205,179
567,137
30,982
5
3,631,027
55,204,226
1,831,897
3,426,599
250
458,113
509,599
228,335
160,969
2,395,580
35,757
12,155,516
21,202,616
OTHER ASSETS
9,297,774
8,463,285
687,610
146,879
TOTAL ASSETS
859,073,857
690,602,357
101,441,343
67,030,157

CURRENT LIABILITIES
Payable Accounts
37,286,825
48,228,574
22,189,137
29,350,701
137,055,237
34,534,905
15,944,908
15,930,414
10,346,376
76,756,604
2,237,280
1,132,528
714,939
360,907
4,445,654
514,640
31,151,138
5,543,784
18,643,418
55,852,979
76,189,686
73,366,440
2,512,283
310,963
213,244,923
68,729,835
281,974,758
150,123,043
41,644,665
191,767,708
6,957,937
26,408,667
33,366,604
56,163,942
676,504
56,840,446
577,099,099
859,073,857
498,834,649
690,602,357
68,074,739
101,441,343
10,189,711
67,030,157
INVESTMENTS
Sinking Fund
Total Investments
Buildings
TOTAL LIABILITIES
DEFERRED CREDITS
EQUITY
35

Comparative Condensed Statement of Income and Expenses
For the Year Ended December 31, 2013
(in thousand pesos)
Amount
PARTICULARS
2013
TAX REVENUE
Local Taxes
GENERAL INCOME ACCOUNTS
Service Income
Business Income
Other Income
TOTAL OPERATING INCOME
EXPENSES
PERSONAL SERVICES
Salaries and Wages
Other Compensation
Personnel Benefits Contributions
Other Personnel Benefits
MAINTENANCE AND OTHER OPERATING EXPENSES
Travelling Expenses
Utility Expenses
Advertising Expenses
Rent Expenses
Storage Fees
Subscription Expenses
Survey Expenses
Confidential, Intelligence, Extraordinary and Miscellaneous
Expenses
Depreciation
Depletion
TOTAL OPERATING EXPENSES
INCOME FROM OPERATIONS
FINANCIAL EXPENSES
Income before Subsidies, Donations and Extraordinary Items
Add/(Less): Subsidies (net)
Donations
Extraordinary Items
NET INCOME
36
2012
Increase
(Decrease)
Percent
Increase
(Decrease)
95,577,009
88,991,270
6,585,739
7.40
286,649,049
238,187,404
6,344,774
8,513,329
16,404,131
17,199,412
382,226,058
264,106,940
218,578,379
5,833,207
7,969,722
15,493,748
16,231,884
353,098,209
22,542,109
19,609,025
511,567
543,607
910,383
967,527
29,127,848
8.54
8.97
8.77
6.82
5.88
5.96
8.25
141,870,479
85,022,719
34,728,308
11,449,482
10,669,970
148,576,744
3,666,979
2,786,449
29,919,577
12,681,411
1,629,668
307,330
96,300
390,846
303,305
606,075
1,521,916
114,927
3,524
59,995
34,437
61,017
20,322,884
15,680,650
131,956,504
79,341,062
33,720,241
10,614,564
8,280,637
141,602,326
3,908,608
2,794,159
28,930,170
12,074,787
1,636,937
233,211
84,181
497,659
319,973
576,431
1,535,015
113,734
3,418
67,605
38,350
51,298
19,091,866
15,463,361
9,913,975
5,681,657
1,008,066
834,918
2,389,332
6,974,418
(241,629)
(7,710)
989,406
606,625
(7,268)
74,119
12,119
(106,813)
(16,668)
29,644
(13,099)
1,193
106
(7,610)
(3,912)
9,719
1,231,019
217,289
7.51
7.16
2.99
7.87
28.85
4.93
(6.18)
(0.28)
3.42
5.02
(0.44)
31.78
14.40
(21.46)
(5.21)
5.14
(0.85)
1.05
3.09
(11.26)
(10.20)
18.95
6.45
1.41
2,773,372
1,354,208
18,846,467
6,078
35,409,329
290,447,223
91,778,835
5,289,841
86,488,994
(11,069,460)
(12,332,847)
1,041,830
64,128,517
3,302,441
1,312,449
17,135,816
9,406
32,421,452
273,558,830
79,539,380
5,440,380
74,099,000
(10,279,061)
(12,273,735)
663,221
52,209,424
(529,069)
41,758
1,710,650
(3,328)
2,987,878
16,888,393
12,239,455
(150,539)
12,389,994
(790,399)
(59,112)
378,610
11,919,093
(16.02)
3.18
9.98
(35.38)
9.22
6.17
15.39
(2.77)
16.72
7.69
(0.48)
57.09
22.83

Condensed Statement of Income and Expenses, By LGU Classification
(in thousand pesos)
PARTICULARS
Total
TAX REVENUE
Local Taxes
Service Income
Business Income
Other Income
EXPENSES
PERSONAL SERVICES
Salaries and Wages
Other Compensation
Travelling Expenses
Utility Expenses
Rent Expenses
Storage Fees
Survey Expenses
Expenses
Depreciation
Depletion
FINANCIAL EXPENSES
Donations
Extraordinary Items
NET INCOME
37
Provinces
Cities
Municipalities
95,577,009
7,144,427
74,815,555
13,617,027
286,649,049
238,187,404
6,344,774
8,513,329
16,404,131
17,199,412
382,226,058
80,125,634
68,790,222
188,959
2,394,165
4,417,713
4,334,574
87,270,061
90,535,254
69,613,230
4,263,123
4,205,735
6,511,108
5,942,058
165,350,809
115,988,160
99,783,951
1,892,691
1,913,429
5,475,309
6,922,780
129,605,187
141,870,479
85,022,719
34,728,308
11,449,482
10,669,970
148,576,744
3,666,979
2,786,449
29,919,577
12,681,411
1,629,668
307,330
96,300
390,846
303,305
606,075
1,521,916
114,927
3,524
59,995
34,437
61,017
20,322,884
15,680,650
32,029,493
19,768,968
7,054,865
2,690,117
2,515,543
29,996,633
691,015
643,897
8,289,704
1,561,231
304,373
32,888
27,275
126,139
49,437
143,223
455,932
33,804
1,137
15,912
455
11,203
3,301,098
3,076,500
52,413,728
31,434,695
12,741,324
4,145,031
4,092,678
70,554,114
561,891
851,201
12,747,307
7,806,489
539,145
142,757
43,888
190,232
198,758
274,988
444,996
16,225
470
26,478
12,422
12,996
11,610,884
4,333,514
57,427,257
33,819,056
14,932,119
4,614,334
4,061,748
48,025,997
2,414,073
1,291,350
8,882,566
3,313,692
786,150
131,684
25,137
74,475
55,110
187,864
620,987
64,898
1,917
17,605
21,561
36,817
5,410,902
8,270,635
2,773,372
1,354,208
18,846,467
6,078
35,409,329
290,447,223
91,778,835
5,289,841
86,488,994
(11,069,460)
(12,332,847)
1,041,830
64,128,517
609,181
295,509
4,242,832
216
6,083,670
62,026,126
25,243,935
1,248,558
23,995,376
(2,967,869)
(5,313,123)
(4,951)
15,709,434
920,257
642,901
9,539,375
303
19,636,638
122,967,842
42,382,967
2,486,456
39,896,511
(5,648,488)
(3,876,988)
982,405
31,353,440
1,243,934
415,798
5,064,260
5,558
9,689,021
105,453,255
24,151,933
1,554,826
22,597,106
(2,453,104)
(3,142,736)
64,376
17,065,643

Condensed Statement of Income and Expenses, By Fund
(in thousand pesos)
Particulars
Total
TAX REVENUE
Local Taxes
Service Income
Business Income
Other Income
EXPENSES
PERSONAL SERVICES
Salaries and Wages
Other Compensation
Travelling Expenses
Utility Expenses
Rent Expenses
Storage Fees
Survey Expenses
Expenses
Depreciation
Depletion
FINANCIAL EXPENSES
Donations
Extraordinary Items
NET INCOME
38
General Fund
Special Education
Fund
95,577,009
75,244,585
20,332,424
286,649,049
238,187,404
6,344,774
8,513,329
16,404,131
17,199,412
382,226,058
286,509,828
238,187,404
6,344,774
8,513,329
16,404,131
17,060,191
361,754,414
139,220
139,220
20,471,644
141,870,479
85,022,719
34,728,308
11,449,482
10,669,970
148,576,744
3,666,979
2,786,449
29,919,577
12,681,411
1,629,668
307,330
96,300
390,846
303,305
606,075
1,521,916
114,927
3,524
59,995
34,437
61,017
20,322,884
15,680,650
137,988,600
83,385,103
33,038,229
11,302,795
10,262,473
138,001,266
3,513,003
2,504,350
27,190,127
11,337,469
1,584,505
297,306
91,566
390,243
266,752
583,790
1,476,036
104,260
3,500
59,513
33,903
60,506
19,415,051
15,099,321
3,881,879
1,637,616
1,690,079
146,687
407,497
10,575,478
153,976
282,099
2,729,450
1,343,942
45,164
10,023
4,734
603
36,553
22,285
45,880
10,667
24
482
534
512
907,833
581,329
2,773,372
1,354,208
18,846,467
6,078
35,409,329
290,447,223
91,778,835
5,289,841
86,488,994
(11,069,460)
(12,332,847)
1,041,830
64,128,517
2,724,589
1,329,861
16,606,462
5,923
33,323,229
275,989,866
85,764,548
5,150,738
80,613,810
(10,975,863)
(12,064,105)
1,042,674
58,616,516
48,784
24,346
2,240,004
155
2,086,100
14,457,357
6,014,287
139,103
5,875,184
(93,597)
(268,742)
(844)
5,512,001

Comparative Condensed Statement of Cash Flows
December 31, 2013
(in thousand pesos)
Amount
PARTICULARS
Cash Flows From Operating Activities

Total Cash Inflows
Total Cash Outflows
Cash Provided (Used In)
Cash Flows From Investing Activities
Total Cash Inflows
Total Cash Outflows
Cash Flows From Financing Activities
Total Cash Inflows
Total Cash Outflows
Net Cash Provided (Used In)
Cash at the Beginning of the Period
Cash at the End of the Period
2013
2012
Increase
(Decrease)
Percent
Increase
(Decrease)
475,339,044
405,545,326
69,793,718
458,768,370
391,121,245
67,647,124
16,570,674
14,424,080
2,146,594
3.61
3.69
3.17
2,650,049
64,442,601
(61,792,553)
1,791,272
57,652,561
(55,861,289)
858,777
6,790,041
(5,931,264)
47.94
11.78
10.62
12,893,668
12,568,350
325,319
8,326,484
171,217,388
179,543,872
12,142,820
12,321,377
(178,558)
11,607,278
161,161,641
172,768,919
750,849
246,972
503,876
(3,280,794)
10,055,747
6,774,953
6.18
2.00
(282.19)
(28.26)
6.24
3.92

Comparative Condensed Statement of Cash Flows
December 31, 2013
(in thousand pesos)
Amount
PARTICULARS
Cash Inflows
Operating Activities
Investing Activities
Financing Activities
Total Cash Inflows
Cash Outflows
Total Cash Outflows
2013
2012
Increase
(Decrease)
Percent
Increase
(Decrease)
475,339,044
2,650,049
12,893,668
490,882,761
458,768,370
1,791,272
12,142,820
472,702,462
16,570,674
858,777
750,849
18,180,299
3.61
47.94
6.18
3.85
405,545,326
64,442,601
12,568,350
482,556,277
8,326,484
171,217,388
179,543,872
391,121,245
57,652,561
12,321,377
461,095,184
11,607,278
161,161,641
172,768,919
14,424,080
6,790,041
246,972
21,461,093
(3,280,794)
10,055,747
6,774,953
3.69
11.78
2.00
4.65
(28.26)
6.24
3.92
Note:
Difference of P3.875 million between the Total Cash balance in the
Balance Sheet (BS) and Cash at the End of the Period in the
Statement of Cash Flows (SCF) is due to the discrepancy in the
cash balances per submitted BS and SCF of Isabela City and
Municipalities of Pakil and Siniloan, Laguna.
39

Condensed Statement of Cash Flows, By LGU Classification
December 31, 2013
(in thousand pesos)
Particulars
Total Cash Inflows
Total Cash Outflows
Cash Provided by (Used In)
Total Cash Inflows
Total Cash Outflows
Total Cash Inflows
Total Cash Outflows
Net Cash Provided By (Used In)
Total
Provinces
Cities
Municipalities
475,339,044
405,545,326
69,793,718
117,199,534
101,876,462
15,323,072
192,242,546
160,043,323
32,199,223
165,896,963
143,625,541
22,271,423
2,650,049
64,442,601
(61,792,553)
582,844
15,780,910
(15,198,066)
1,714,064
29,873,714
(28,159,650)
353,141
18,787,978
(18,434,837)
12,893,668
12,568,350
325,319
8,326,484
171,217,388
179,543,872
3,814,568
2,987,597
826,972
951,978
43,477,359
44,429,337
5,829,514
5,882,187
(52,673)
3,986,900
81,724,717
85,711,618
3,249,586
3,698,566
(448,980)
3,387,606
46,015,312
49,402,918

Condensed Statement of Cash Flows, By LGU Classification
December 31, 2013
(in thousand pesos)
Particulars
Cash Inflows
Total Cash Inflows
Cash Outflows
Total Cash Outflows
Total
Provinces
Cities
Municipalities
475,339,044
2,650,049
12,893,668
490,882,761
117,199,534
582,844
3,814,568
121,596,947
192,242,546
1,714,064
5,829,514
199,786,124
165,896,963
353,141
3,249,586
169,499,690
405,545,326
64,442,601
12,568,350
482,556,277
8,326,484
171,217,388
179,543,872
101,876,462
15,780,910
2,987,597
120,644,969
951,978
43,477,359
44,429,337
160,043,323
29,873,714
5,882,187
195,799,224
3,986,900
81,724,717
85,711,618
143,625,541
18,787,978
3,698,566
166,112,084
3,387,606
46,015,312
49,402,918
Note:
40

Condensed Statement of Cash Flows, By Fund
December 31, 2013
(in thousand pesos)
Particulars
Total

Total Cash Inflows
Total Cash Outflows
Total Cash Inflows
Total Cash Outflows
Total Cash Inflows
Total Cash Outflows
General Fund
Special
Education
Fund
Trust Fund
475,339,044
405,545,326
69,793,718
407,209,939
352,863,776
54,346,163
24,226,742
18,717,177
5,509,564
43,902,364
33,964,372
9,937,991
2,650,049
64,442,601
(61,792,553)
1,988,449
52,458,143
(50,469,693)
8,062
5,114,606
(5,106,544)
653,537
6,869,853
(6,216,315)
12,893,668
12,568,350
325,319
8,326,484
171,217,388
179,543,872
12,014,189
12,132,473
(118,284)
3,758,185
124,407,276
128,165,462
625,597
241,566
384,031
787,051
15,042,405
15,829,456
253,883
194,311
59,572
3,781,248
31,767,707
35,548,955

Condensed Statement of Cash Flows, By Fund
December 31, 2013
(in thousand pesos)
Particulars
Cash Inflows
Total Cash Inflows
Cash Outflows
Total Cash Outflows
Total
General Fund
Special
Education
Fund
Trust Fund
475,339,044
2,650,049
12,893,668
490,882,761
407,209,939
1,988,449
12,014,189
421,212,577
24,226,742
8,062
625,597
24,860,400
43,902,364
653,537
253,883
44,809,784
405,545,326
64,442,601
12,568,350
482,556,277
8,326,484
171,217,388
179,543,872
352,863,776
52,458,143
12,132,473
417,454,391
3,758,185
124,407,276
128,165,462
18,717,177
5,114,606
241,566
24,073,349
787,051
15,042,405
15,829,456
33,964,372
6,869,853
194,311
41,028,536
3,781,248
31,767,707
35,548,955
Note:
41

Comparative Detailed Balance Sheet
December 31, 2013
(in thousand pesos)
2013
Particulars
Amount
ASSETS
Current Assets
Cash
Cash on Hand
Cash in Vault
Cash-Disbursing Officers
Petty Cash Fund
Payroll Fund
Cash in Banks-Local Currency
Cash in Bank -Local Currency, Current Account
Cash in Bank -Local Currency, Savings Account
Cash in Bank -Local Currency, Time Deposit
Cash in Banks- Foreign Currency
Cash in Bank - Foreign Currency, Current Account
Cash in Bank - Foreign Currency, Savings Account
Cash in Bank -Foreign Currency, Time Deposit
Total Cash
Receivables
Receivable Accounts
Accounts Receivable
Notes Receivable
Due from Officers and Employees
Loans Receivable-GOCCs
Loans Receivable-LGUs
Loans Receivable-Others
Real Property Tax Receivable
Special Education Tax Receivable
Interests Receivable
Inter-agency Receivables
Due from NGAs
Due from GOCCs
Due from LGUs
Due from NGOs/POs
Intra-agency Receivables
Due from Other Funds
Other Receivables
Receivables - Disallowances/Charges
Advances to Officers and Employees
Other Receivables
Total Receivables
Inventories
Materials
Raw Materials Inventory
Work-in Process Inventory
Finished Goods Inventory
Merchandise Inventory
Supplies
Office Supplies Inventory
Accountable Forms Inventory
Animal/Zoological Supplies Inventory
Food Supplies Inventory
Drugs and Medicines Inventory
Medical, Dental and Laboratory Supplies Inventory
Gasoline, Oil and Lubricants Inventory
Agricultural Supplies Inventory
Textbooks and Instructional Materials Inventory
Military and Police Supplies Inventory
42
Percentage
Distribution
2012
Amount
Percentage
Distribution
6,061,663
3,676,229
1,693,002
90,533
601,899
171,027,799
105,852,547
20,403,455
44,771,797
2,450,535
793,485
178,893
1,478,156
179,539,998
0.71
0.43
0.20
0.01
0.07
19.91
12.32
2.38
5.21
0.29
0.09
0.02
0.17
20.90
6,596,323
3,704,502
1,630,116
320,516
941,189
165,689,104
95,484,315
14,811,414
55,393,375
479,468
170,044
19,219
290,205
172,764,895
0.79
0.44
0.19
0.04
0.11
19.78
11.40
1.77
6.61
0.06
0.02
0.00
0.03
20.62
66,438,041
3,010,891
342,005
3,044,358
103,106
450,345
2,893,351
33,276,758
22,834,954
482,272
9,467,999
1,764,693
505,085
5,776,382
1,421,839
21,215,860
21,215,860
13,148,522
2,059,148
7,102,972
3,986,402
110,270,423
7.73
0.35
0.04
0.35
0.01
0.05
0.34
3.87
2.66
0.06
1.10
0.21
0.06
0.67
0.17
2.47
2.47
1.53
0.24
0.83
0.46
12.84
104,985,651
3,300,434
211,823
3,081,324
192,243
336,243
2,962,187
52,438,516
42,004,815
458,067
9,632,070
2,018,130
469,389
5,722,687
1,421,863
18,939,437
18,939,437
10,952,475
1,897,720
5,508,370
3,546,385
144,509,632
12.53
0.39
0.03
0.37
0.02
0.04
0.35
6.26
5.01
0.05
0.47
0.24
0.06
0.06
0.06
0.06
0.06
0.06
0.06
0.06
0.06
0.06
180,617
18,091
1,180
2,320
159,026
10,677,670
1,206,781
339,988
76,892
246,070
1,526,291
1,574,906
1,071,117
321,933
1,454,524
19,800
0.02
0.00
0.00
0.00
0.02
1.24
0.14
0.04
0.01
0.03
0.18
0.18
0.12
0.04
0.17
0.00
149,172
14,666
1,180
1,858
131,468
11,125,586
1,250,739
359,016
65,533
238,885
1,975,107
1,742,845
1,044,000
278,153
1,358,855
7,910
0.02
0.00
0.00
0.00
0.02
1.33
0.15
0.04
0.01
0.03
0.24
0.21
0.12
0.03
0.16
0.00

December 31, 2013
(in thousand pesos)
2013
Particulars
Amount
Other Supplies Inventory

Confiscated/Abandoned/Seized Goods Inventory
Spare Parts Inventory
Construction Materials Inventory
Agricultural, Fishery and Forestry Products
Livestocks Inventory
Crops and Fruits Inventory
Other Agricultural, Fishery and Forestry Products Inventory
Total Inventories
Prepayments
Prepaid Rent
Prepaid Insurance
Prepaid Interest
Deposit on Letters of Credit
Advances to Contractors
Deferred Charges
Other Prepaid Expenses
Total Prepayments
Guaranty Deposits
Total Other Current Assets
Investments
Investments in Treasury Bills
Investments in Stocks
Investments in Bonds
Other Investments and Marketable Securities
Sinking Fund
Sinking Fund
Total Investments
Property, Plant and Equipment
Land
Land Improvements
Electrification, Power and Energy Structures
Total Land Improvements
Buildings
Office Buildings
School Buildings
Hospitals and Health Centers
Markets and Slaughterhouses
Other Structures
Total Buildings
Leasehold Improvements, Land
Leasehold Improvements, Buildings
Other Leasehold Improvements
Total Leasehold Improvements
Office Equipment
Furniture and Fixtures
IT Equipment and Software
Library Books
Total Office Equipment, Furniture and Fixtures
43
Percentage
Distribution
2012
Amount
Percentage
Distribution
1,682,202
471
211,074
945,621
255,169
195,825
8,880
50,464
11,113,456
0.20
0.00
0.02
0.11
0.03
0.02
0.00
0.01
1.29
1,636,796
7,626
228,663
931,458
245,617
175,978
17,594
52,045
11,520,375
0.20
0.00
0.03
0.11
0.03
0.02
0.00
0.01
1.38
7,130
180,274
7,653
423,346
2,989,529
625,140
546,512
4,779,584
0.00
0.02
0.00
0.05
0.35
0.07
0.06
0.56
9,722
158,562
10,287
511,207
2,431,772
536,425
162,791
3,820,766
0.00
0.02
0.00
0.06
0.29
0.06
0.02
0.46
419,828
368,860
788,689
306,492,150
0.05
0.04
0.09
35.68
376,583
412,745
789,328
333,404,997
0.04
0.05
0.09
36.86
3,408,646
40,139
655,098
938,777
1,774,632
22,673
22,673
3,431,319
0.40
0.00
0.08
0.11
0.21
0.00
0.00
0.40
2,517,722
45,389
594,157
34,966
1,843,211
14,039
14,039
2,531,761
0.30
0.01
0.07
0.00
0.22
0.00
0.00
0.30
85,514,016
24,297,059
3,963,966
113,775,041
9.95
2.83
0.46
13.24
82,392,525
24,887,269
3,958,873
111,238,667
9.84
2.97
0.47
13.28
65,428,592
58,976,348
19,339,230
27,089,419
46,186,440
217,020,030
7.62
6.87
2.25
3.15
5.38
25.26
62,190,325
55,962,930
17,889,237
24,963,663
41,849,827
202,855,983
7.42
6.68
2.14
2.98
5.00
24.22
12,229
6,773
2,581
21,583
0.00
0.00
0.00
0.00
13,736
11,905
2,796
28,437
0.00
0.00
0.00
0.00
7,433,138
7,817,012
10,150,996
1,028,748
26,429,894
0.87
0.91
1.18
0.12
3.08
7,444,923
7,979,598
9,301,152
1,023,272
25,748,945
0.89
0.95
1.11
0.12
3.07

December 31, 2013
(in thousand pesos)
2013
Particulars
Amount

Machineries
Agricultural, Fishery and Forestry Equipment
Communication Equipment
Construction and Heavy Equipment
Disaster Response and Rescue Equipment
Hospital Equipment
Medical, Dental and Laboratory Equipment
Military and Police Equipment
Sports Equipment
Technical and Scientific Equipment
Other Machineries and Equipment
Total Machineries and Equipment
Motor Vehicles
Watercrafts
Other Transportation Equipment
Total Transportation Equipment
Total Other Property, Plant and Equipment
Roads, Highways and Bridges
Plazas, Parks and Monuments
Ports, Lighthouses and Harbors
Artesian Wells, Reservoirs, Pumping Stations and Conduits
Irrigation Canals and Laterals
Flood Controls
Waterways, Aqueducts, Seawalls, River Walls and Others
Other Public Infrastructures
Total Public Infrastructures
REFORESTATION PROJECTS
Reforestation - Upland
Reforestation - Marshland/Swampland
Total Reforestation Projects
Construction in Progress - Agency Assets
Public Infrastructures / Reforestation Projects
Construction in Progress -Roads, Highways
and Bridges
Construction in Progress -Plazas, Parks
and Monuments
Construction in Progress -Ports, Lighthouses
and Harbors
Construction in Progress -Artesian, Wells, Reservoirs,
Pumping Stations and Conduits
Construction in Progress - Irrigations, Canals
and Laterals
Construction in Progress - Flood Controls
Construction in Progress - Waterways, Aqueducts, Seawalls
River Walls and Others
Construction in Progress - Other Public Infrastructures
Construction in Progress - Reforestation - Upland
Construction in Progress - Reforestation - Marshland/
Swampland
Total Construction in Progress
44
Percentage
Distribution
2012
Amount
Percentage
Distribution
1,454,780
1,459,071
3,018,948
23,024,398
1,828,134
4,831,144
3,815,487
422,516
289,440
1,848,830
5,916,534
47,909,282
0.17
0.17
0.35
2.68
0.21
0.56
0.44
0.05
0.03
0.22
0.69
5.58
1,372,922
1,294,018
2,802,238
21,897,946
1,250,199
4,127,092
3,438,139
487,399
230,522
1,736,690
5,733,251
44,370,416
0.16
0.15
0.33
2.61
0.15
0.49
0.41
0.06
0.03
0.21
0.68
5.30
16,421,007
1,026,003
639,169
18,086,180
1.91
0.12
0.07
2.11
16,471,454
987,758
582,555
18,041,766
1.97
0.12
0.07
2.15
6,856,716
6,856,716
0.80
0.80
6,486,570
6,486,570
0.77
0.77
12,842,721
614,019
467,123
3,047,504
1,330,773
356,658
1,928,458
3,479,521
24,066,778
1.49
0.07
0.05
0.35
0.15
0.04
0.22
0.41
2.80
13,408,729
779,461
427,485
3,133,080
1,191,277
285,931
1,699,090
3,204,252
24,129,304
1.60
0.09
0.05
0.37
0.14
0.03
0.20
0.38
2.88
237,347
37,387
274,734
0.03
0.00
0.03
228,217
123,199
351,416
0.03
0.01
0.04
40,813,666
44,598,713
4.75
5.19
41,590,822
42,383,326
4.96
5.06
22,060,526
2.57
20,031,810
2.39
1,062,446
0.12
1,081,653
0.13
882,482
0.10
830,490
0.10
3,398,221
0.40
2,840,270
0.34
2,450,621
1,064,170
0.29
0.12
2,412,361
1,071,353
0.29
0.13
1,738,346
11,731,828
154,025
0.20
1.37
0.02
1,659,314
12,233,546
140,007
0.20
1.46
0.02
56,046
85,412,378
539,852,614
0.01
9.94
62.84
82,522
83,974,148
517,225,653
0.01
10.02
61.74

December 31, 2013
(in thousand pesos)
2013
Particulars
Amount
Other Assets
Work/Other Animals
Breeding Stocks
Arts, Archeological Specimen and Other Exhibits
Items in Transit
Other Assets
Total Other Assets
TOTAL ASSETS
LIABILITIES
Current Liabilities
Payable Accounts
Accounts Payable
Notes Payable
Due to Officers and Employees
Interests Payable
Due to BIR
Due to GSIS
Due to PAG-IBIG
Due to PHILHEALTH
Due to Other NGAs
Due to Other GOCCs
Due to LGUs
Due to Other Funds
Guaranty Deposits Payable
Performance/Bidders/Bail Bonds Payable
Tax Refunds Payable
Trust Liability- DRRM
Other Payables
Mortgage Payable
Bonds Payable - Domestic
Loans Payable - Domestic
Loans Payable - Foreign
Other Long-Term Liabilities
Total Long-Term Liabilities
TOTAL LIABILITIES
DEFERRED CREDITS
Deferred Real Property Tax Income
Deferred Special Education Tax Income
Other Deferred Credits
TOTAL DEFERRED CREDITS
EQUITY
Government Equity - Beg.
Additions/(Deductions) to Beg. Bal.
Adjusted Beg. Bal.
Add: Retained Operating Surplus:
Current Operations
45
Percentage
Distribution
2012
Amount
Percentage
Distribution
305,575
365,583
42,225
498,695
8,085,697
9,297,774
859,073,857
0.04
0.04
0.00
0.06
0.94
1.08
100.00
284,593
368,602
32,867
409,675
8,109,488
9,205,225
862,367,636
0.03
0.04
0.00
0.05
0.97
1.10
100.00
37,286,825
33,230,545
175,443
3,658,416
222,420
48,228,574
3,024,930
2,307,452
460,173
675,486
27,604,842
1,398,170
12,757,521
22,189,137
22,189,137
29,350,701
2,800,477
1,100,415
410,463
5,911,463
19,127,883
137,055,237
4.34
3.87
0.02
0.43
0.03
5.61
0.35
0.27
0.05
0.08
3.21
0.16
1.49
2.58
2.58
3.42
0.33
0.13
0.05
0.69
2.23
15.95
38,805,650
35,350,309
234,294
3,026,425
194,622
49,325,672
3,020,807
2,347,513
441,189
456,865
29,252,165
1,239,173
12,567,960
19,571,264
19,571,264
22,751,697
2,346,711
1,058,300
533,630
2,467,519
16,345,537
130,454,284
4.63
4.22
0.03
0.36
0.02
5.21
0.36
0.28
0.05
0.05
3.49
0.15
0.82
0.08
0.08
2.72
0.28
0.13
0.06
0.29
1.95
12.63
911,372
3,226,506
66,529,738
3,326,362
2,195,708
76,189,686
213,244,923
0.11
0.38
7.74
0.39
0.26
8.87
24.82
1,515,343
5,253,987
62,397,527
4,141,440
1,495,242
74,803,538
205,257,822
0.18
0.63
7.45
0.49
0.18
8.93
21.56
33,927,517
22,919,433
11,882,886
68,729,835
281,974,758
3.95
2.67
1.38
8.00
32.82
52,395,062
42,527,789
11,219,753
106,142,604
311,400,426
6.25
5.08
1.34
12.67
34.23
546,898,599
1,563,723
548,462,322
56,649,218
64,128,517
(7,479,299)
63.66
0.18
63.84
6.59
7.46
(0.87)
525,142,823
2,749,599
527,892,421
46,881,641
52,209,424
(5,327,783)
62.69
0.33
63.02
5.60
6.23
(0.64)

December 31, 2013
(in thousand pesos)
2013
Particulars
Amount
28,637,048
27,882,242
754,806
623,379
1,228
577,099,099
859,073,857
Less: Transfer to Registry

Transfer from/(to) Other Funds
Other Adjustments
Government Equity
46
Percentage
Distribution
3.33
3.25
0.09
0.07
0.00
67.18
100.00
2012
Amount
23,806,852
22,871,253
596,254
(412,956)
752,301
550,967,210
862,367,636
Percentage
Distribution
2.84
2.73
0.07
0.05
0.09
65.77
100.00

Detailed Balance Sheet, By LGU Classification
December 31, 2013
(in thousand pesos)
Particulars
Total
ASSETS
Current Assets
Cash
Cash on Hand
Cash in Vault
Petty Cash Fund
Payroll Fund
Total Cash
Receivables
Receivable Accounts
Accounts Receivable
Notes Receivable
Due from NGAs
Due from GOCCs
Due from LGUs
Due from NGOs/POs
Other Receivables
Other Receivables
Total Receivables
Inventories
Materials
Supplies
47
Provinces
Cities
Municipalities
6,061,663
3,676,229
1,693,002
90,533
601,899
171,027,799
105,852,547
20,403,455
44,771,797
2,450,535
793,485
178,893
1,478,156
179,539,998
937,213
360,575
441,021
22,614
113,004
41,605,716
24,857,137
2,205,018
14,543,561
1,886,407
432,215
927
1,453,266
44,429,337
2,735,449
1,904,367
542,863
21,229
266,990
82,716,862
41,576,719
16,148,954
24,991,189
255,284
109,291
145,875
118
85,707,594
2,389,001
1,411,288
709,118
46,690
221,905
46,705,222
39,418,692
2,049,483
5,237,047
308,844
251,979
32,092
24,772
49,403,067
66,438,041
3,010,891
342,005
3,044,358
103,106
450,345
2,893,351
33,276,758
22,834,954
482,272
9,467,999
1,764,693
505,085
5,776,382
1,421,839
21,215,860
21,215,860
13,148,522
2,059,148
7,102,972
3,986,402
110,270,423
2,972,407
581,043
189,277
354,253
27,197
272,550
1,448,079
10,994
20,390
68,624
4,614,548
508,694
208,560
3,388,332
508,961
3,725,070
3,725,070
3,626,148
210,219
2,338,064
1,077,865
14,938,173
41,797,194
1,836,972
145,168
1,069,070
11,856
113,312
783,158
23,525,565
13,906,536
405,556
3,455,007
918,070
206,001
1,800,562
530,374
12,189,242
12,189,242
5,334,194
1,108,137
2,819,762
1,406,294
62,775,637
21,668,440
592,877
7,560
1,621,035
64,052
64,482
662,114
9,740,199
8,908,028
8,092
1,398,444
337,929
90,523
587,488
382,504
5,301,549
5,301,549
4,188,181
740,792
1,945,146
1,502,243
32,556,613
180,617
18,091
1,180
2,320
159,026
10,677,670
1,206,781
339,988
76,892
246,070
1,526,291
1,574,906
1,071,117
321,933
1,454,524
19,800
119,396
3,233
218
1,967
113,978
4,951,139
321,534
98,122
42,671
146,492
739,030
693,783
431,232
225,991
902,280
2,880
47,145
10,962
36,183
4,848,845
746,478
175,283
24,557
80,079
598,916
821,606
563,729
51,519
522,607
14,593
14,076
3,897
962
353
8,864
877,686
138,768
66,583
9,664
19,499
188,344
59,517
76,157
44,423
29,637
2,327

December 31, 2013
(in thousand pesos)
Particulars
Total

Total Inventories
Prepayments
Prepaid Rent
Prepaid Insurance
Prepaid Interest
Deferred Charges
Total Prepayments
Guaranty Deposits
Investments
Sinking Fund
Sinking Fund
Total Investments
Land
Land Improvements
Buildings
Office Buildings
School Buildings
Other Structures
Total Buildings
Office Equipment
Library Books
48
Provinces
Cities
Municipalities
1,682,202
471
211,074
945,621
255,169
195,825
8,880
50,464
11,113,456
836,746
86,025
424,352
80,883
65,838
5,950
9,094
5,151,418
695,728
429
102,117
451,202
36,496
30,866
719
4,912
4,932,486
149,728
42
22,932
70,067
137,789
99,120
2,211
36,458
1,029,552
7,130
180,274
7,653
423,346
2,989,529
625,140
546,512
4,779,584
2,573
35,904
1
37,935
1,064,954
82,196
18,982
1,242,544
3,258
111,716
6,499
321,211
1,387,308
441,155
481,627
2,752,776
1,299
32,654
1,153
64,200
537,267
101,789
45,903
784,265
419,828
368,860
788,689
306,492,150
69,383
27,738
97,121
65,858,594
276,141
296,170
572,311
156,740,803
74,304
44,952
119,256
83,892,753
3,408,646
40,139
655,098
938,777
1,774,632
22,673
22,673
3,431,319
944,604
39,639
329,658
1,514
573,794
182
182
944,786
2,335,288
313,550
936,928
1,084,810
12,512
12,512
2,347,801
128,754
501
11,890
335
116,028
9,979
9,979
138,732
85,514,016
24,297,059
3,963,966
113,775,041
32,024,877
4,162,637
956,961
37,144,475
42,918,566
14,571,392
1,886,798
59,376,755
10,570,573
5,563,031
1,120,207
17,253,811
65,428,592
58,976,348
19,339,230
27,089,419
46,186,440
217,020,030
11,913,472
13,496,155
8,958,023
215,859
10,014,935
44,598,444
35,918,940
39,315,565
8,160,361
13,191,797
24,037,856
120,624,520
17,596,179
6,164,628
2,220,847
13,681,763
12,133,649
51,797,066
12,229
6,773
2,581
21,583
654
191
9
854
2,514
3,295
684
6,493
9,061
3,287
1,888
14,236
7,433,138
7,817,012
10,150,996
1,028,748
26,429,894
1,224,861
1,771,283
1,735,622
126,206
4,857,972
3,909,732
3,938,014
5,828,630
612,801
14,289,176
2,298,545
2,107,716
2,586,744
289,741
7,282,745

December 31, 2013
(in thousand pesos)
Particulars
Total

Machineries
Hospital Equipment
Sports Equipment
Motor Vehicles
Watercrafts
Flood Controls
and Bridges
and Monuments
and Harbors
and Laterals
Swampland
49
Provinces
Cities
Municipalities
1,454,780
1,459,071
3,018,948
23,024,398
1,828,134
4,831,144
3,815,487
422,516
289,440
1,848,830
5,916,534
47,909,282
541,041
487,251
885,563
6,600,659
336,396
1,989,723
2,135,081
94,604
55,545
626,838
1,504,717
15,257,417
313,124
253,952
1,458,849
6,913,260
978,511
2,668,193
1,295,569
253,750
113,908
1,071,496
2,932,926
18,253,538
600,615
717,868
674,536
9,510,479
513,227
173,229
384,837
74,162
119,988
150,496
1,478,891
14,398,327
16,421,007
1,026,003
639,169
18,086,180
4,027,405
522,688
106,614
4,656,706
7,775,627
193,818
256,766
8,226,210
4,617,976
309,498
275,789
5,203,263
6,856,716
6,856,716
1,164,112
1,164,112
3,615,855
3,615,855
2,076,749
2,076,749
12,842,721
614,019
467,123
3,047,504
1,330,773
356,658
1,928,458
3,479,521
24,066,778
4,742,204
190,206
15,476
592,465
204,782
49,084
179,014
1,015,060
6,988,290
4,209,970
166,229
275,813
492,712
539,024
139,033
1,192,968
783,521
7,799,271
3,890,547
257,583
175,835
1,962,327
586,968
168,541
556,477
1,680,940
9,279,217
237,347
37,387
274,734
22,440
1,883
24,323
6,036
1,379
7,415
208,871
34,125
242,996
40,813,666
44,598,713
10,470,756
13,176,788
22,855,901
17,560,605
7,487,009
13,861,319
22,060,526
8,810,202
6,877,453
6,372,872
1,062,446
404,123
427,578
230,745
882,482
156,165
527,587
198,730
3,398,221
406,606
813,535
2,178,080
2,450,621
1,064,170
455,116
108,480
1,315,106
712,057
680,400
243,633
1,738,346
11,731,828
154,025
402,994
2,408,465
23,117
734,955
6,138,603
10,389
600,398
3,184,760
120,518
56,046
85,412,378
539,852,614
1,519
23,647,544
138,340,138
3,343
40,416,506
272,615,739
51,184
21,348,328
128,896,737

December 31, 2013
(in thousand pesos)
Particulars
Other Assets
Work/Other Animals
Breeding Stocks
Items in Transit
Other Assets
Total Other Assets
TOTAL ASSETS
LIABILITIES
Current Liabilities
Payable Accounts
Accounts Payable
Notes Payable
Interests Payable
Due to BIR
Due to GSIS
Due to PAG-IBIG
Due to PHILHEALTH
Due to Other NGAs
Due to Other GOCCs
Due to LGUs
Due to Other Funds
Tax Refunds Payable
Other Payables
Mortgage Payable
TOTAL LIABILITIES
DEFERRED CREDITS
EQUITY
Adjusted Beg. Bal.
Current Operations
50
Municipalities
Total
Provinces
Cities
305,575
365,583
42,225
498,695
8,085,697
9,297,774
859,073,857
54,942
171,963
14,132
141,644
4,220,187
4,602,868
209,746,385
78,689
88,124
21,891
293,635
2,624,728
3,107,068
434,811,411
171,944
105,496
6,201
63,417
1,240,781
1,587,839
214,516,061
37,286,825
33,230,545
175,443
3,658,416
222,420
48,228,574
3,024,930
2,307,452
460,173
675,486
27,604,842
1,398,170
12,757,521
22,189,137
22,189,137
29,350,701
2,800,477
1,100,415
410,463
5,911,463
19,127,883
137,055,237
9,782,453
8,445,480
55,866
1,269,444
11,663
13,825,632
687,920
578,727
79,814
305,368
10,023,886
506,213
1,643,704
3,946,791
3,946,791
7,154,639
762,892
243,916
35,226
1,231,587
4,881,017
34,709,515
21,771,745
19,697,234
82,299
1,873,719
118,494
15,131,074
1,331,401
871,857
233,385
152,914
6,802,416
593,397
5,145,704
12,529,027
12,529,027
15,898,427
1,281,408
523,015
53,369
3,502,072
10,538,562
65,330,273
5,732,626
5,087,832
37,279
515,253
92,263
19,271,868
1,005,609
856,868
146,974
217,204
10,778,541
298,560
5,968,112
5,713,319
5,713,319
6,297,635
756,176
333,484
321,868
1,177,804
3,708,303
37,015,449
911,372
3,226,506
66,529,738
3,326,362
2,195,708
76,189,686
213,244,923
720,917
18,510,355
30,410
28,321
19,290,003
53,999,518
777,304
1,993,507
29,899,568
3,242,229
1,515,987
37,428,597
102,758,869
134,067
512,081
18,119,815
53,723
651,400
19,471,086
56,486,535
33,927,517
22,919,433
11,882,886
68,729,835
281,974,758
31,928
51,653
1,099,402
1,182,982
55,182,500
23,920,538
13,996,888
9,061,646
46,979,073
149,737,942
9,975,051
8,870,892
1,721,838
20,567,780
77,054,316
546,898,599
1,563,723
548,462,322
56,649,218
64,128,517
(7,479,299)
148,612,701
1,180,182
149,792,884
12,339,751
15,709,434
(3,369,683)
270,006,056
(383,341)
269,622,715
27,863,307
31,353,440
(3,490,133)
128,279,841
766,882
129,046,723
16,446,160
17,065,643
(619,483)

December 31, 2013
(in thousand pesos)
Particulars
Other Adjustments
Government Equity
51
Total
Provinces
Cities
28,637,048
27,882,242
754,806
623,379
1,228
577,099,099
859,073,857
7,928,164
7,872,949
55,215
336,891
22,523
154,563,885
209,746,385
12,560,938
11,878,130
682,808
101,500
46,883
285,073,468
434,811,411
Municipalities
8,147,947
8,131,163
16,783
184,987
(68,178)
137,461,746
214,516,061

Detailed Balance Sheet, By Fund
December 31, 2013
(in thousand pesos)
Total
Particulars
ASSETS
Current Assets
Cash
Cash on Hand
Cash in Vault
Petty Cash Fund
Payroll Fund
Total Cash
Receivables
Receivable Accounts
Accounts Receivable
Notes Receivable
Due from NGAs
Due from GOCCs
Due from LGUs
Due from NGOs/POs
Other Receivables
Other Receivables
Total Receivables
Inventories
Materials
Supplies
52
General Fund
Special
Education
Fund
Trust Fund
6,061,663
3,676,229
1,693,002
90,533
601,899
171,027,799
105,852,547
20,403,455
44,771,797
2,450,535
793,485
178,893
1,478,156
179,539,998
4,356,881
2,334,444
1,442,239
77,299
502,899
121,975,083
66,239,294
17,616,629
38,119,160
1,829,474
478,327
168,787
1,182,360
128,161,438
1,134,795
992,657
97,016
4,862
40,259
14,456,377
10,500,487
1,268,301
2,687,589
238,284
59,754
178,530
15,829,456
569,987
349,128
153,746
8,372
58,741
34,596,339
29,112,767
1,518,524
3,965,048
382,777
255,405
10,107
117,266
35,549,104
66,438,041
3,010,891
342,005
3,044,358
103,106
450,345
2,893,351
33,276,758
22,834,954
482,272
9,467,999
1,764,693
505,085
5,776,382
1,421,839
21,215,860
21,215,860
13,148,522
2,059,148
7,102,972
3,986,402
110,270,423
42,257,126
2,867,180
312,039
2,706,021
83,043
390,530
2,455,701
32,902,157
60,871
479,584
6,947,071
1,453,790
454,162
4,226,980
812,139
13,038,061
13,038,061
11,869,165
1,842,634
6,654,061
3,372,470
74,111,424
23,381,856
41,843
917
179,114
6,451
4,921
374,432
22,774,083
96
1,077,843
49,796
691
987,557
39,798
2,479,943
2,479,943
385,873
53,543
164,879
167,451
27,325,515
799,059
101,869
29,049
159,223
20,063
53,365
432,729
169
2,592
1,443,085
261,107
50,231
561,844
569,902
5,697,856
5,697,856
893,484
162,971
284,033
446,480
8,833,484
180,617
18,091
1,180
2,320
159,026
10,677,670
1,206,781
339,988
76,892
246,070
1,526,291
1,574,906
1,071,117
321,933
1,454,524
19,800
178,827
18,091
241
2,320
158,175
8,261,467
998,332
336,899
62,965
232,444
1,382,849
1,510,724
1,014,423
281,828
108,972
18,556
1,922,079
193,928
2,368
8,582
7,186
2,768
6,723
4,716
177
1,340,393
1,244
1,789
939
851
494,124
14,521
721
5,345
6,441
140,674
57,459
51,978
39,928
5,159
-

December 31, 2013
(in thousand pesos)
Total
Particulars
Total Inventories
Prepayments
Prepaid Rent
Prepaid Insurance
Prepaid Interest
Deferred Charges
Total Prepayments
Guaranty Deposits
Investments
Sinking Fund
Sinking Fund
Total Investments
Land
Land Improvements
Buildings
Office Buildings
School Buildings
Other Structures
Total Buildings
Office Equipment
Library Books
53
General Fund
Special
Education
Fund
Trust Fund
1,682,202
471
211,074
945,621
255,169
195,825
8,880
50,464
11,113,456
1,350,211
471
205,586
757,207
187,521
163,537
5,001
18,984
8,627,816
297,646
3,031
53,318
218
218
1,922,297
34,345
2,457
135,097
67,430
32,070
3,880
31,480
563,343
7,130
180,274
7,653
423,346
2,989,529
625,140
546,512
4,779,584
7,130
176,194
7,653
404,940
2,153,645
393,361
540,011
3,682,935
2,271
185,457
228,567
4,596
420,891
1,810
18,406
650,427
3,211
1,906
675,758
419,828
368,860
788,689
306,492,150
403,826
337,530
741,356
215,324,968
13,962
26,766
40,728
45,538,886
2,041
4,564
6,605
45,628,295
3,408,646
40,139
655,098
938,777
1,774,632
22,673
22,673
3,431,319
3,345,976
40,139
653,939
938,358
1,713,540
22,354
22,354
3,368,331
10,621
919
330
9,371
10,621
52,049
240
89
51,720
318
318
52,367
85,514,016
24,297,059
3,963,966
113,775,041
82,822,093
22,489,905
3,878,128
109,190,127
1,987,176
706,171
59,670
2,753,017
704,747
1,100,983
26,167
1,831,897
65,428,592
58,976,348
19,339,230
27,089,419
46,186,440
217,020,030
63,127,668
19,753,870
19,086,029
26,849,849
42,979,462
171,796,878
932,348
38,531,399
3,421
140
2,329,244
41,796,552
1,368,575
691,080
249,781
239,430
877,734
3,426,599
12,229
6,773
2,581
21,583
11,925
6,773
2,570
21,267
54
11
66
250
250
7,433,138
7,817,012
10,150,996
1,028,748
26,429,894
6,110,089
5,895,542
8,770,892
351,553
21,128,075
1,115,923
1,824,379
1,239,585
663,818
4,843,705
207,126
97,091
140,519
13,377
458,113

December 31, 2013
(in thousand pesos)
Total
Particulars
Machineries
Hospital Equipment
Sports Equipment
Motor Vehicles
Watercrafts
Flood Controls
and Bridges
and Monuments
and Harbors
and Laterals
Swampland
54
General Fund
Special
Education
Fund
Trust Fund
1,454,780
1,459,071
3,018,948
23,024,398
1,828,134
4,831,144
3,815,487
422,516
289,440
1,848,830
5,916,534
47,909,282
1,422,151
1,387,323
2,851,036
22,896,908
1,788,057
4,794,109
3,642,018
419,076
226,128
1,270,156
5,326,165
46,023,127
14,433
2,415
140,919
4,416
26,791
540
63,279
582
60,699
568,273
494,209
1,376,556
18,196
69,334
26,993
123,073
13,287
36,495
110,190
2,858
2,613
10,400
96,160
509,599
16,421,007
1,026,003
639,169
18,086,180
16,031,547
1,013,463
607,656
17,652,666
200,483
1,166
3,530
205,179
188,978
11,374
27,983
228,335
6,856,716
6,856,716
6,128,610
6,128,610
567,137
567,137
160,969
160,969
12,842,721
614,019
467,123
3,047,504
1,330,773
356,658
1,928,458
3,479,521
24,066,778
11,472,882
606,608
448,514
2,758,015
1,165,695
256,702
1,860,877
3,070,924
21,640,216
4,865
4,504
7,123
316
296
266
13,613
30,982
1,364,975
2,907
18,610
282,367
164,763
99,659
67,316
394,984
2,395,580
237,347
37,387
274,734
208,759
30,212
238,972
5
5
28,583
7,175
35,757
40,813,666
44,598,713
34,534,036
35,091,799
3,451,506
179,521
2,828,123
9,327,393
22,060,526
16,329,914
1,136
5,729,477
1,062,446
974,173
6,728
81,545
882,482
673,246
209,237
3,398,221
2,558,705
1,466
838,051
2,450,621
1,064,170
1,680,585
894,005
1,100
279
768,936
169,886
1,738,346
11,731,828
154,025
1,435,581
10,465,011
50,731
182
168,630
-
302,583
1,098,187
103,293
56,046
85,412,378
539,852,614
29,848
69,625,835
463,445,773
3,631,027
55,204,226
26,198
12,155,516
21,202,616

December 31, 2013
(in thousand pesos)
Total
Particulars
Other Assets
Work/Other Animals
Breeding Stocks
Items in Transit
Other Assets
Total Other Assets
TOTAL ASSETS
LIABILITIES
Current Liabilities
Payable Accounts
Accounts Payable
Notes Payable
Interests Payable
Due to BIR
Due to GSIS
Due to PAG-IBIG
Due to PHILHEALTH
Due to Other NGAs
Due to Other GOCCs
Due to LGUs
Due to Other Funds
Tax Refunds Payable
Other Payables
Mortgage Payable
TOTAL LIABILITIES
DEFERRED CREDITS
EQUITY
Adjusted Beg. Bal.
Current Operations
55
General Fund
Special
Education
Fund
Trust Fund
305,575
365,583
42,225
498,695
8,085,697
9,297,774
859,073,857
293,905
354,329
41,153
468,440
7,305,458
8,463,285
690,602,357
131
146
1,072
12,175
674,086
687,610
101,441,343
11,540
11,107
18,079
106,153
146,879
67,030,157
37,286,825
33,230,545
175,443
3,658,416
222,420
48,228,574
3,024,930
2,307,452
460,173
675,486
27,604,842
1,398,170
12,757,521
22,189,137
22,189,137
29,350,701
2,800,477
1,100,415
410,463
5,911,463
19,127,883
137,055,237
34,534,905
30,730,469
174,231
3,409,387
220,818
15,944,908
2,480,593
2,216,644
451,499
355,609
4,885,547
336,597
5,218,419
15,930,414
15,930,414
10,346,376
1,813,965
208,981
154,892
226,990
7,941,549
76,756,604
2,237,280
2,060,562
730
175,600
389
1,132,528
172,802
52,590
7,747
11,161
33,390
9,183
845,655
714,939
714,939
360,907
125,049
1,940
1,480
33
232,404
4,445,654
514,640
439,515
483
73,429
1,213
31,151,138
371,536
38,218
927
308,716
22,685,905
1,052,390
6,693,447
5,543,784
5,543,784
18,643,418
861,463
889,495
254,091
5,684,440
10,953,930
55,852,979
911,372
3,226,506
66,529,738
3,326,362
2,195,708
76,189,686
213,244,923
911,379
3,212,445
63,789,242
3,326,362
2,127,011
73,366,440
150,123,043
5,774
2,486,848
19,661
2,512,283
6,957,937
(7)
8,287
253,648
49,036
310,963
56,163,942
33,927,517
22,919,433
11,882,886
68,729,835
281,974,758
33,203,223
88,666
8,352,775
41,644,665
191,767,708
723,903
22,824,683
2,860,081
26,408,667
33,366,604
391
6,084
670,029
676,504
56,840,446
546,898,599
1,563,723
548,462,322
56,649,218
64,128,517
(7,479,299)
471,321,305
1,909,927
473,231,232
52,271,438
58,616,516
(6,345,077)
64,320,781
42,772
64,363,553
3,998,176
5,512,001
(1,513,825)
11,256,513
(388,976)
10,867,537
379,604
379,604

December 31, 2013
(in thousand pesos)
Total
Particulars
28,637,048
27,882,242
754,806
623,379
1,228
577,099,099
859,073,857

Other Adjustments
Government Equity
56
General Fund
27,238,010
26,555,509
682,500
628,607
(58,620)
498,834,649
690,602,357
Special
Education
Fund
289,586
206,483
83,102
3,132
(536)
68,074,739
101,441,343
Trust Fund
1,109,453
1,120,250
(10,796)
(8,360)
60,383
10,189,711
67,030,157

Comparative Detailed Statement of Income and Expenses
(in thousand pesos)
Amount
PARTICULARS
2013
TAX REVENUE
Local Taxes
Professional Tax
Amusement Tax
Business Tax
Community Tax
Franchise Tax
Occupation Tax
Printing and Publication Tax
Property Transfer Tax
Real Property Tax
Discount on Real Property Tax
Real Property Tax on Idle Lands
Special Assessment Tax
Special Education Tax
Discount on Special Education Tax
Tax on Delivery Trucks and Vans
Tax on Sand, Gravel and Other Quarry Products
Other Local Taxes
Fines and Penalties- Local Taxes
Total Local Taxes
Fees on Weights and Measures
Fishery Rental Fees
Franchising and Licensing Fees
Permit Fees
Registration Fees
Other Permits and Licenses
Fines and Penalties- Permits and Licenses
Total Permits and Licenses
Service Income
Affiliation Fees
Athletic and Cultural Fees
Clearance and Certification Fees
Comprehensive Examination Fees
Diploma and Graduation Fees
Garbage Fees
Inspection Fees
Library Fees
Medical, Dental and Laboratory Fees
Processing Fees
Seminar Fees
Toll and Terminal Fees
Transcript of Records Fees
Other Service Income
Fines and Penalties - Service Income
Total Service Income
Business Income
Hospital Fees
Income from Canteen Operations
Income from Cemetery Operations
Income from Communication Facilities
Income from Dormitory Operations
Income from Markets
57
2012
Increase
(Decrease)
Percent
Increase
(Decrease)
22,993
783,938
44,586,007
1,582,052
1,982,242
283,043
73,700
3,725,125
20,627,750
(1,697,627)
154,118
19,938
21,105,913
(1,534,239)
184,014
757,378
578,094
2,342,571
95,577,009
18,328
757,856
39,755,386
1,545,394
1,990,561
253,002
65,214
2,987,061
20,028,449
(1,405,964)
72,467
3,589
20,297,894
(1,312,171)
178,429
737,885
854,502
2,163,386
88,991,270
4,664
26,082
4,830,621
36,658
(8,319)
30,041
8,485
738,064
599,302
(291,663)
81,651
16,348
808,019
(222,068)
5,585
19,493
(276,408)
179,185
6,585,739
25.45
3.44
12.15
2.37
(0.42)
11.87
13.01
24.71
2.99
20.74
112.67
455.44
3.98
16.92
3.13
2.64
(32.35)
8.28
7.40
238,187,404
218,578,379
19,609,025
8.97
73,327
102,433
156,926
4,760,023
482,962
581,013
188,091
6,344,774
61,145
91,981
135,406
4,357,301
461,997
538,538
186,837
5,833,207
12,181
10,452
21,519
402,721
20,965
42,475
1,253
511,567
19.92
11.36
15.89
9.24
4.54
7.89
0.67
8.77
7,664
27,490
1,625,640
10,327
7,491
1,493,998
984,587
59,716
2,279,416
41,307
7,379
650,039
8,213
1,220,322
89,741
8,513,329
14,599
23,391
1,522,193
5,300
5,740
1,520,359
923,816
14,077
2,060,561
41,478
8,310
554,559
6,684
1,204,616
64,041
7,969,722
(6,934)
4,099
103,447
5,027
1,751
(26,361)
60,772
45,639
218,855
(171)
(931)
95,480
1,528
15,707
25,699
543,607
(47.50)
17.52
6.80
94.85
30.50
(1.73)
6.58
324.22
10.62
(0.41)
(11.20)
17.22
22.86
1.30
40.13
6.82
4,536,505
53,354
368,032
53,921
30,484
4,235,948
4,263,348
37,987
232,113
52,112
34,534
4,109,759
273,157
15,367
135,919
1,809
(4,050)
126,189
6.41
40.45
58.56
3.47
(11.73)
3.07

(in thousand pesos)
Amount
PARTICULARS
2013
Income from Slaughterhouses

Income from Transportation System
Income from Waterworks System
Landing and Parking Fees
Printing and Publication Income
Rent Income
Sales Revenue
Cost of Goods Sold
Net Sales Revenue
Tuition Fees
Other Business Income
Fines and Penalties - Business Income
Total Business Income
Other Income
Dividend Income
Income from Grants and Donations
Insurance Income
Interest Income
Sale of Confiscated/Abandoned/Seized Goods and Properties
Share from Economic Zones
Share from Expanded Value Added Tax
Share from National Wealth
Share from PAGCOR/PCSO
Share from Tobacco Excise Tax
Miscellaneous Income
Other Fines and Penalties
Total Other Income
EXPENSES
PERSONAL SERVICES
Salaries and Wages
Salaries and Wages - Regular
Salaries and Wages - Military/Uniformed
Salaries and Wages - Part-time
Salaries and Wages - Substitute
Salaries and Wages - Casual
Salaries and Wages - Contractual
Salaries and Wages - Emergency
Other Compensation
Personnel Economic Relief Allowance (PERA)
Additional Compensation (ADCOM)
Representation Allowance (RA)
Transportation Allowance (TA)
Clothing/Uniform Allowance
Subsistence, Laundry and Quarter Allowance
Productivity Incentive Allowance
Other Bonuses and Allowances
Honoraria
Hazard Pay
Longevity Pay
Overtime and Night Pay
Cash Gift
Year-End Bonus
Life and Retirement Insurance Contributions
PAG-IBIG Contributions
58
2012
Increase
(Decrease)
Percent
Increase
(Decrease)
879,729
215,713
1,091,595
430,595
13,518
1,729,770
1,365,383
(953,309)
412,074
1,019,686
1,264,862
68,343
16,404,131
853,793
236,984
1,088,092
382,580
8,238
1,727,037
1,748,793
(1,602,779)
146,014
889,871
1,353,322
77,963
15,493,748
25,936
(21,270)
3,503
48,015
5,280
2,733
(383,410)
649,470
266,060
129,815
(88,460)
(9,620)
910,383
3.04
(8.98)
0.32
12.55
64.10
0.16
(21.92)
(40.52)
182.22
14.59
(6.54)
(12.34)
5.88
61,866
3,173,153
9,782
1,487,715
1,523,577
2,451,073
107,315
2,301,145
529,430
3,018,228
2,384,975
151,154
17,199,412
382,226,058
45,021
2,712,541
50,664
2,040,916
83,131
1,866,562
122,167
1,736,538
543,380
4,182,020
2,694,016
154,928
16,231,884
353,098,209
16,844
460,611
(40,882)
(553,201)
1,440,446
584,511
(14,852)
564,607
(13,950)
(1,163,792)
(309,041)
(3,774)
967,527
29,127,848
37.41
16.98
(80.69)
(27.11)
1,732.75
31.31
(12.16)
32.51
(2.57)
(27.83)
(11.47)
(2.44)
5.96
8.25
85,022,719
71,054,548
16,054
389,167
75,361
9,534,323
3,483,002
470,262
34,728,308
8,428,915
574,970
2,891,803
2,534,519
1,758,909
1,049,892
1,068,164
2,484,964
1,984,700
1,778,573
135,248
1,085,295
2,219,364
6,732,991
11,449,482
9,198,279
751,049
79,341,062
65,383,037
66,359
331,637
17,849
9,626,728
3,538,334
377,118
33,720,241
8,431,161
729,902
2,494,138
2,187,116
1,647,300
1,068,575
1,230,690
2,730,755
2,130,503
1,656,703
140,116
901,701
2,231,751
6,139,831
10,614,564
8,487,243
724,373
5,681,657
5,671,511
(50,304)
57,530
57,512
(92,405)
(55,332)
93,144
1,008,066
(2,246)
(154,932)
397,665
347,403
111,609
(18,682)
(162,525)
(245,790)
(145,804)
121,870
(4,868)
183,594
(12,388)
593,160
834,918
711,036
26,675
7.16
8.67
(75.81)
17.35
322.21
(0.96)
(1.56)
24.70
2.99
(0.03)
(21.23)
15.94
15.88
6.78
(1.75)
(13.21)
(9.00)
(6.84)
7.36
(3.47)
20.36
(0.56)
9.66
7.87
8.38
3.68

(in thousand pesos)
Amount
PARTICULARS
PHILHEALTH Contributions
ECC Contributions
Pension Benefits - Civilian
Retirement Benefits - Civilian
Terminal Leave Benefits
Health Workers Benefits
Total Personal Services
Travelling Expenses
Travelling Expenses - Local
Travelling Expenses - Foreign
Training Expenses
Scholarship Expenses
Office Supplies Expenses
Accountable Forms Expenses
Animal/Zoological Supplies Expenses
Food Supplies Expenses
Drugs and Medicines Expenses
Medical, Dental and Laboratory Supplies Expenses
Gasoline, Oil and Lubrication Expenses
Agricultural Supplies Expenses
Textbooks and Instructional Materials Expenses
Military and Police Supplies Expenses
Other Supplies Expenses
Utility Expenses
Water Expenses
Electricity Expenses
Cooking Gas Expenses
Postage and Deliveries
Telephone Expenses - Landline
Telephone Expenses - Mobile
Internet Expenses
Cable, Satellite, Telegraph and Radio Expenses
Rent Expenses
Storage Fees
Survey Expenses
Legal Services
Auditing Services
Consultancy Services
Environment/Sanitary Services
General Services
Janitorial Services
59
Increase
(Decrease)
Percent
Increase
(Decrease)
2013
2012
1,080,616
419,538
10,669,970
9,563
144,895
4,199,201
468,069
5,848,241
141,870,479
981,895
421,053
8,280,637
11,498
78,924
1,898,032
455,781
5,836,402
131,956,504
98,721
(1,515)
2,389,332
(1,936)
65,972
2,301,170
12,287
11,839
9,913,975
10.05
(0.36)
28.85
(16.84)
83.59
121.24
2.70
0.20
7.51
3,666,979
3,639,917
27,062
2,786,449
1,920,760
865,689
29,919,577
3,732,935
350,107
225,482
2,792,760
4,420,913
3,230,865
7,927,325
803,240
1,597,369
41,036
4,797,546
12,681,411
1,465,105
11,018,445
197,862
1,629,668
23,029
535,808
818,728
203,089
49,015
307,330
96,300
390,846
303,305
606,075
1,521,916
114,927
3,524
59,995
34,437
61,017
20,322,884
49,089
62,443
609,599
6,173,198
7,891,760
1,320,964
3,908,608
3,874,518
34,090
2,794,159
2,028,450
765,708
28,930,170
3,803,844
356,162
224,100
2,601,688
4,121,248
2,968,797
8,136,407
773,740
1,483,123
112,232
4,348,831
12,074,787
1,360,050
10,660,942
53,795
1,636,937
30,122
552,042
821,063
180,246
53,463
233,211
84,181
497,659
319,973
576,431
1,535,015
113,734
3,418
67,605
38,350
51,298
19,091,866
45,851
65,274
686,076
6,084,427
7,323,029
1,023,994
(241,629)
(234,601)
(7,028)
(7,710)
(107,690)
99,981
989,406
(70,909)
(6,055)
1,382
191,072
299,665
262,069
(209,082)
29,500
114,245
(71,196)
448,715
606,625
105,055
357,503
144,066
(7,268)
(7,093)
(16,235)
(2,335)
22,842
(4,448)
74,119
12,119
(106,813)
(16,668)
29,644
(13,099)
1,193
106
(7,610)
(3,912)
9,719
1,231,019
3,238
(2,831)
(76,477)
88,772
568,730
296,970
(6.18)
(6.05)
(20.62)
(0.28)
(5.31)
13.06
3.42
(1.86)
(1.70)
0.62
7.34
7.27
8.83
(2.57)
3.81
7.70
(63.44)
10.32
5.02
7.72
3.35
267.80
(0.44)
(23.55)
(2.94)
(0.28)
12.67
(8.32)
31.78
14.40
(21.46)
(5.21)
5.14
(0.85)
1.05
3.09
(11.26)
(10.20)
18.95
6.45
7.06
(4.34)
(11.15)
1.46
7.77
29.00

(in thousand pesos)
Amount
PARTICULARS
2013
Security Services
Other Professional Services
Land and Improvements
Repairs and Maintenance - Land Improvements
Repairs and Maintenance - Electrification, Power and Energy
Structures
Buildings
Repairs and Maintenance - Office Buildings
Repairs and Maintenance - School Buildings
Repairs and Maintenance - Hospitals and Health Centers
Repairs and Maintenance - Markets and Slaughterhouses
Repairs and Maintenance - Other Structures
Repairs and Maintenance - Leasehold Improvements ,Land
Repairs and Maintenance - Leasehold Improvements,
Buildings
Repairs and Maintenance - Other Leasehold Improvements
Repairs and Maintenance - Office Equipment
Repairs and Maintenance - Furniture and Fixtures
Repairs and Maintenance - IT Equipment and Software
Repairs and Maintenance - Machineries
Repairs and Maintenance - Agricultural, Fishery and Forestry
Equipment
Repairs and Maintenance - Communication Equipment
Repairs and Maintenance - Construction and Heavy
Equipment
Repairs and Maintenance - Disaster Response and
Rescue Equipment
Repairs and Maintenance - Hospital Equipment
Repairs and Maintenance - Medical, Dental and Laboratory
Equipment
Repairs and Maintenance - Military and Police Equipment
Repairs and Maintenance - Sports Equipment
Repairs and Maintenance - Technical and Scientific
Equipment
Repairs and Maintenance - Other Machineries and
Equipment
Repairs and Maintenance - Motor Vehicles
Repairs and Maintenance - Watercrafts
Repairs and Maintenance - Other Transportation Equipment
Repairs and Maintenance - Other Property, Plant and
Equipment
Repairs and Maintenance - Roads, Highways and Bridges
Repairs and Maintenance - Plazas, Parks and Monuments
Repairs and Maintenance - Ports, Lighthouses and Harbors
Repairs and Maintenance - Artesian Wells, Reservoirs,
Repairs and Maintenance - Irrigation Canals and Laterals
Repairs and Maintenance - Flood Controls
60
2012
Increase
(Decrease)
Percent
Increase
(Decrease)
1,809,048
2,406,783
15,680,650
543,705
251,225
1,602,512
2,260,702
15,463,361
505,482
300,021
206,536
146,081
217,289
38,223
(48,796)
12.89
6.46
1.41
7.56
(16.26)
292,480
3,020,059
1,095,508
603,107
182,006
266,096
873,342
2,506
1,566
205,461
3,321,334
1,100,541
778,707
226,981
322,447
892,657
3,082
1,920
87,019
(301,274)
(5,033)
(175,600)
(44,975)
(56,351)
(19,315)
(576)
(354)
42.35
(9.07)
(0.46)
(22.55)
(19.81)
(17.48)
(2.16)
(18.69)
(18.44)
350
590
296,099
166,565
21,951
107,583
1,319,747
18,616
936
225
310,747
168,962
24,454
117,332
1,407,775
21,762
(586)
364
(14,648)
(2,397)
(2,503)
(9,748)
(88,029)
(3,145)
(62.64)
161.67
(4.71)
(1.42)
(10.23)
(8.31)
(6.25)
(14.45)
43,539
22,600
34,982
19,161
8,558
3,440
24.46
17.95
1,077,211
1,177,533
(100,322)
(8.52)
10,981
21,773
18,813
23,570
(7,832)
(1,797)
(41.63)
(7.62)
12,847
1,777
3,971
10,290
4,355
7,503
2,557
(2,578)
(3,532)
24.85
(59.19)
(47.08)
1,743
1,970
(227)
(11.53)
104,687
2,205,529
2,142,560
33,941
29,029
121,043
87,837
2,239,240
2,165,787
41,396
32,058
129,764
16,850
(33,711)
(23,227)
(7,455)
(3,029)
(8,721)
19.18
(1.51)
(1.07)
(18.01)
(9.45)
(6.72)
121,043
8,076,907
5,493,960
467,993
23,022
129,764
7,472,854
5,238,705
415,249
19,456
(8,721)
604,053
255,255
52,744
3,566
(6.72)
8.08
4.87
12.70
18.33
289,372
393,289
182,805
251,663
296,355
184,272
37,708
96,934
(1,467)
14.98
32.71
(0.80)

(in thousand pesos)
Amount
PARTICULARS
2013
Repairs and Maintenance - Waterways, Aqueducts, Seawalls,

River/Walls and Others
Repairs and Maintenance - Other Public Infrastructures
Repairs and Maintenance - Reforestation- Upland
Repairs and Maintenance - Reforestation - Marshland/
Swampland
Expenses
Confidential Expenses
Intelligence Expenses
Extraordinary Expenses
Taxes, Duties and Licenses
Fidelity Bond Premiums
Insurance Expenses
Non-Cash Expenses
Depreciation
Land Improvements
Depreciation - Land Improvements
Depreciation - Electrification, Power and Energy Structures
Buildings
Depreciation - Office Buildings
Depreciation - School Buildings
Depreciation - Hospitals and Health Centers
Depreciation - Markets and Slaughterhouses
Depreciation -Other Structures
Depreciation - Leasehold Improvements, Lands
Depreciation - Leasehold Improvements, Buildings
Depreciation - Other Leasehold Improvements
Depreciation -Office Equipment
Depreciation -Furniture and Fixtures
Depreciation - IT Equipment
Depreciation -Library Books
Depreciation - Machineries
Depreciation - Agricultural, Fishery and Forestry Equipment
Depreciation -Communication Equipment
Depreciation -Construction and Heavy Equipment
Depreciation -Disaster Response and Rescue Equipment
Depreciation - Hospital Equipment
Depreciation - Medical, Dental and Laboratory Equipment
Depreciation - Military and Police Equipment
Depreciation - Sports Equipment
Depreciation - Technical and Scientific Equipment
Depreciation -Other Machineries and Equipment
Transportation and Equipment
Depreciation - Motor Vehicles
Depreciation -Watercrafts
Depreciation -Other Transportation Equipment
Depreciation- Other Property, Plant and Equipment
61
2012
Increase
(Decrease)
Percent
Increase
(Decrease)
134,504
1,091,961
95,055
62,486
115,795
951,358
73,082
62,451
18,709
140,603
21,973
35
16.16
14.78
30.07
0.06
32,568
10,631
21,937
206.36
2,773,372
526,505
871,383
377,037
998,447
1,354,208
162,616
93,636
1,097,955
18,852,544
18,846,467
1,406,166
1,050,477
355,688
7,107,718
1,680,440
2,094,146
646,388
930,229
1,756,515
3,741
3,403
300
38
3,106,311
702,015
673,688
1,642,002
88,606
4,458,347
114,595
133,853
293,626
2,164,002
158,644
545,304
391,231
45,748
29,686
131,324
450,333
2,107,040
1,932,217
78,707
96,115
657,144
657,144
3,302,441
657,723
1,134,785
435,738
1,074,196
1,312,449
171,529
92,350
1,048,570
17,145,222
17,135,816
1,269,964
962,556
307,409
6,221,526
1,516,977
1,797,752
529,452
798,641
1,578,704
2,388
1,295
998
95
2,981,807
714,628
640,691
1,533,709
92,779
4,101,123
106,608
122,317
273,762
1,954,758
110,807
480,164
324,122
43,765
26,382
106,603
551,835
1,918,273
1,763,970
69,748
84,555
640,735
640,735
(529,069)
(131,218)
(263,401)
(58,700)
(75,749)
41,758
(8,913)
1,286
49,385
1,707,322
1,710,650
136,202
87,922
48,280
886,191
163,462
296,394
116,936
131,589
177,810
1,354
2,108
(698)
(57)
124,504
(12,613)
32,997
108,293
(4,173)
357,223
7,987
11,536
19,864
209,244
47,837
65,140
67,108
1,983
3,304
24,721
(101,502)
188,767
168,247
8,959
11,560
16,409
16,409
(16.02)
(19.95)
(23.21)
(13.47)
(7.05)
3.18
(5.20)
1.39
4.71
9.96
9.98
10.72
9.13
15.71
14.24
10.78
16.49
22.09
16.48
11.26
56.69
162.78
(69.94)
(59.77)
4.18
(1.77)
5.15
7.06
(4.50)
8.71
7.49
9.43
7.26
10.70
43.17
13.57
20.70
4.53
12.52
23.19
(18.39)
9.84
9.54
12.85
13.67
2.56
2.56

(in thousand pesos)
Amount
PARTICULARS
Depletion
Obsolescence- IT Software
Loss of Assets
Loss on Guaranty
Total MOOE
FINANCIAL EXPENSES
Bank Charges
Commitment Fees
Documentary Stamps Expenses
Interest Expenses
Other Financial Charges
Add : Subsidy from Other National Government Agencies
Subsidy from Other LGUs
Subsidy from Other Funds
Total
Less: Subsidy to National Government Agencies
Subsidy to Local Government Units
Subsidy to Gov't Owned and Controlled Corporations
Subsidy to NGOs/Pos
Subsidy to Other Funds
Donations
Total
Income before Extraordinary Items
Add (Less) Extraordinary Items:
Gain/Loss on Foreign Exchange
Gain/Loss on Sale of Assets
Gain/Loss on Sale of Securities
NET INCOME
62
2013
2012
6,078
6,078
35,409,329
302,903
16,943
35,089,483
148,576,744
290,447,223
91,778,835
5,289,841
58,952
115,589
57,415
4,930,348
127,536
86,488,994
761,789
2,729,807
7,541,973
11,033,570
2,314,444
6,143,688
355,020
400,284
12,889,596
12,332,847
34,435,877
63,086,687
1,041,830
2,870
1,037,305
1,654
64,128,517
9,406
9,406
32,421,452
54,015
5,262
32,362,175
141,602,326
273,558,830
79,539,380
5,440,380
60,808
13,772
55,386
5,163,413
147,002
74,099,000
756,241
2,191,860
7,275,840
10,223,941
2,102,206
6,709,786
201,394
403,544
11,086,072
12,273,735
32,776,738
51,546,203
663,221
7,215
654,468
1,537
52,209,424
Increase
(Decrease)
(3,328)
(3,328)
2,987,878
248,888
11,682
2,727,308
6,974,418
16,888,393
12,239,455
(150,539)
(1,856)
101,817
2,029
(233,064)
(19,465)
12,389,994
5,549
537,947
266,133
809,629
212,237
(566,098)
153,626
(3,260)
1,803,524
59,112
1,659,140
11,540,484
378,610
(4,344)
382,837
117
11,919,093
Percent
Increase
(Decrease)
(35.38)
(35.38)
9.22
460.78
222.01
8.43
4.93
6.17
15.39
(2.77)
(3.05)
739.31
3.66
(4.51)
(13.24)
16.72
0.73
24.54
3.66
7.92
10.10
(8.44)
76.28
(0.81)
16.27
0.48
5.06
22.39
57.09
(60.21)
58.50
7.61
22.83

By LGU Classification
(in thousand pesos)
PARTICULARS
Total
TAX REVENUE
Local Taxes
Professional Tax
Amusement Tax
Business Tax
Community Tax
Franchise Tax
Occupation Tax
Real Property Tax
Other Local Taxes
Total Local Taxes
Fishery Rental Fees
Permit Fees
Registration Fees
Service Income
Affiliation Fees
Garbage Fees
Inspection Fees
Library Fees
Processing Fees
Seminar Fees
Business Income
Hospital Fees
Income from Markets
63
Provinces
Cities
Municipalities
22,993
783,938
44,586,007
1,582,052
1,982,242
283,043
73,700
3,725,125
20,627,750
(1,697,627)
154,118
19,938
21,105,913
(1,534,239)
184,014
757,378
578,094
2,342,571
95,577,009
3,475
35,498
13,975
117
348,626
19,541
2,827
542,885
2,144,316
(32,072)
31,366
3,204,463
(41,792)
93,860
490,139
101,309
185,893
7,144,427
17,925
640,151
38,284,827
1,046,540
1,590,080
196,816
62,682
3,070,674
15,835,088
(1,505,181)
121,646
19,312
14,659,305
(1,314,968)
84,418
64,771
132,326
1,809,143
74,815,555
1,593
108,288
6,287,204
535,395
43,537
66,685
8,191
111,566
2,648,346
(160,375)
1,106
626
3,242,145
(177,478)
5,737
202,468
344,459
347,535
13,617,027
238,187,404
68,790,222
69,613,230
99,783,951
73,327
102,433
156,926
4,760,023
482,962
581,013
188,091
6,344,774
30,490
2,626
2,701
119,780
3,012
25,701
4,650
188,959
24,542
45,451
97,239
3,379,701
226,689
354,573
134,929
4,263,123
18,295
54,357
56,986
1,260,542
253,261
200,739
48,512
1,892,691
7,664
27,490
1,625,640
10,327
7,491
1,493,998
984,587
59,716
2,279,416
41,307
7,379
650,039
8,213
1,220,322
89,741
8,513,329
1,901
3,708
57,400
233
7
21,413
44,400
1,681,324
10,965
88
254,245
219
317,894
368
2,394,165
5,453
19,297
967,724
3,604
6,840
1,272,292
740,907
11,807
422,048
20,831
6,687
188,496
3,165
460,162
76,422
4,205,735
310
4,484
600,516
6,490
644
221,706
222,268
3,508
176,044
9,510
604
207,299
4,829
442,266
12,951
1,913,429
4,536,505
53,354
368,032
53,921
30,484
4,235,948
3,314,518
21,738
35,674
7,789
2,474
1,021,362
10,031
216,762
6,172
12,850
2,218,045
200,625
21,585
151,270
12,074
9,846
2,015,429

(in thousand pesos)
PARTICULARS
Total

Rent Income
Sales Revenue
Cost of Goods Sold
Net Sales Revenue
Tuition Fees
Other Income
Dividend Income
Insurance Income
Interest Income
Total Other Income
EXPENSES
PERSONAL SERVICES
Salaries and Wages
Other Compensation
Honoraria
Hazard Pay
Longevity Pay
Cash Gift
Year-End Bonus
64
Provinces
Cities
Municipalities
879,729
215,713
1,091,595
430,595
13,518
1,729,770
1,365,383
(953,309)
412,074
1,019,686
1,264,862
68,343
16,404,131
200
8,496
18,889
701
426,513
414,194
(201,826)
212,368
42,681
309,126
16,547
4,417,713
440,144
121,922
162,489
271,770
10,050
685,337
869,513
(720,972)
148,541
671,622
488,128
25,882
6,511,108
439,385
93,791
920,609
139,937
2,768
617,920
81,676
(30,510)
51,166
305,383
467,608
25,914
5,475,309
61,866
3,173,153
9,782
1,487,715
1,523,577
2,451,073
107,315
2,301,145
529,430
3,018,228
2,384,975
151,154
17,199,412
382,226,058
53,400
805,664
1,205
323,913
860,164
8,041
66,066
572,539
135,287
1,121,002
379,200
8,092
4,334,574
87,270,061
7,984
939,317
1,821
902,184
387,705
1,771,053
3,758
141,157
236,041
208,772
1,236,154
106,111
5,942,058
165,350,809
482
1,428,171
6,756
261,618
275,707
671,978
37,491
1,587,449
158,102
1,688,454
769,621
36,951
6,922,780
129,605,187
85,022,719
71,054,548
16,054
389,167
75,361
9,534,323
3,483,002
470,262
34,728,308
8,428,915
574,970
2,891,803
2,534,519
1,758,909
1,049,892
1,068,164
2,484,964
1,984,700
1,778,573
135,248
1,085,295
2,219,364
6,732,991
11,449,482
9,198,279
751,049
19,768,968
16,766,930
3,843
398
2,125,764
720,332
151,701
7,054,865
1,956,581
35,203
308,091
198,457
387,657
427,937
215,679
454,798
228,770
599,857
20,365
223,745
441,371
1,556,355
2,690,117
2,144,079
168,990
31,434,695
23,703,671
343,042
69,185
5,209,679
1,858,661
250,457
12,741,324
3,268,585
179,416
507,549
401,860
674,826
304,692
378,212
1,300,728
911,611
698,296
87,095
611,669
907,399
2,509,388
4,145,031
3,384,439
236,246
33,819,056
30,583,948
16,054
42,282
5,778
2,198,881
904,008
68,105
14,932,119
3,203,749
360,351
2,076,163
1,934,202
696,427
317,264
474,274
729,439
844,319
480,420
27,789
249,881
870,594
2,667,248
4,614,334
3,669,761
345,813

(in thousand pesos)
PARTICULARS
Total
ECC Contributions
Travelling Expenses
Training Expenses
Utility Expenses
Water Expenses
Internet Expenses
Rent Expenses
Storage Fees
Survey Expenses
Legal Services
Auditing Services
General Services
Janitorial Services
65
Provinces
Cities
Municipalities
1,080,616
419,538
10,669,970
9,563
144,895
4,199,201
468,069
5,848,241
141,870,479
280,445
96,603
2,515,543
4,740
30,979
772,276
122,836
1,584,712
32,029,493
364,022
160,324
4,092,678
3,128
97,909
1,206,617
269,813
2,515,211
52,413,728
436,149
162,611
4,061,748
1,695
16,007
2,220,308
75,420
1,748,318
57,427,257
3,666,979
3,639,917
27,062
2,786,449
1,920,760
865,689
29,919,577
3,732,935
350,107
225,482
2,792,760
4,420,913
3,230,865
7,927,325
803,240
1,597,369
41,036
4,797,546
12,681,411
1,465,105
11,018,445
197,862
1,629,668
23,029
535,808
818,728
203,089
49,015
307,330
96,300
390,846
303,305
606,075
1,521,916
114,927
3,524
59,995
34,437
61,017
20,322,884
49,089
62,443
609,599
6,173,198
7,891,760
1,320,964
691,015
688,633
2,382
643,897
357,033
286,864
8,289,704
747,599
48,794
60,164
1,372,488
1,580,133
1,456,773
1,645,823
366,112
131,594
3,345
876,879
1,561,231
146,908
1,390,056
24,267
304,373
9,953
95,250
136,698
43,044
19,428
32,888
27,275
126,139
49,437
143,223
455,932
33,804
1,137
15,912
455
11,203
3,301,098
13,845
6,986
210,727
82,387
1,594,056
249,479
561,891
548,631
13,260
851,201
538,740
312,461
12,747,307
1,320,359
151,458
124,895
725,027
1,762,011
1,414,686
2,806,443
118,021
1,349,241
11,074
2,964,093
7,806,489
1,049,422
6,595,910
161,156
539,145
5,704
270,155
160,945
84,004
18,337
142,757
43,888
190,232
198,758
274,988
444,996
16,225
470
26,478
12,422
12,996
11,610,884
18,465
11,034
257,208
5,433,523
2,988,388
734,184
2,414,073
2,402,653
11,420
1,291,350
1,024,987
266,363
8,882,566
1,664,977
149,856
40,423
695,245
1,078,768
359,407
3,475,059
319,107
116,533
26,617
956,574
3,313,692
268,775
3,032,478
12,439
786,150
7,372
170,403
521,085
76,040
11,250
131,684
25,137
74,475
55,110
187,864
620,987
64,898
1,917
17,605
21,561
36,817
5,410,902
16,780
44,423
141,664
657,288
3,309,316
337,301

(in thousand pesos)
PARTICULARS
Total
Security Services
Structures
Buildings
Buildings
Equipment
Equipment
Rescue Equipment
Equipment
Equipment
Equipment
Equipment
66
Provinces
Cities
Municipalities
1,809,048
2,406,783
15,680,650
543,705
251,225
335,661
807,958
3,076,500
11,539
3,912
1,198,755
969,327
4,333,514
320,219
141,177
274,633
629,497
8,270,635
211,947
106,136
292,480
3,020,059
1,095,508
603,107
182,006
266,096
873,342
2,506
1,566
7,627
485,816
228,316
47,693
84,908
20
124,881
3
3
179,042
980,064
343,119
240,659
43,274
64,651
288,361
653
119
105,811
1,554,179
524,074
314,756
53,824
201,425
460,100
1,849
1,444
350
590
296,099
166,565
21,951
107,583
1,319,747
18,616
42,571
26,050
3,907
12,615
341,556
8,671
5
529
74,033
44,686
3,648
25,699
350,823
2,086
345
61
179,495
95,829
14,397
69,270
627,368
7,859
43,539
22,600
12,326
1,468
8,885
6,424
22,328
14,708
1,077,211
265,279
286,134
525,798
10,981
21,773
1,817
5,185
2,005
12,670
7,159
3,919
12,847
6,577
4,879
1,391
1,777
3,971
317
231
54
361
1,407
3,378
1,743
110
533
1,101
104,687
2,205,529
2,142,560
33,941
29,029
121,043
39,574
448,320
442,313
1,381
4,626
4,170
26,792
689,941
681,943
3,298
4,699
57,421
38,321
1,067,269
1,018,303
29,262
19,704
59,452
121,043
8,076,907
5,493,960
467,993
23,022
4,170
1,711,748
1,437,671
43,249
-
57,421
1,845,447
1,011,598
107,645
274
59,452
4,519,712
3,044,692
317,099
22,747
289,372
393,289
182,805
12,338
15,516
3,732
59,284
153,854
78,332
217,750
223,919
100,741

(in thousand pesos)
PARTICULARS
Total
Repairs and Maintenance - Waterways, Aqueducts,

Seawalls, River/Walls and Others
Swampland
Expenses
Insurance Expenses
Non-Cash Expenses
Depreciation
Land Improvements
Buildings
Depreciation -Disaster Response and Rescue Equipment
67
Provinces
Cities
Municipalities
134,504
1,091,961
95,055
62,486
50,261
148,981
30,778
7,138
28,105
406,355
14,913
13,546
56,138
536,625
49,363
41,802
32,568
23,640
1,367
7,561
2,773,372
526,505
871,383
377,037
998,447
1,354,208
162,616
93,636
1,097,955
18,852,544
18,846,467
1,406,166
1,050,477
355,688
7,107,718
1,680,440
2,094,146
646,388
930,229
1,756,515
3,741
3,403
300
38
3,106,311
702,015
673,688
1,642,002
88,606
4,458,347
114,595
133,853
293,626
2,164,002
158,644
545,304
391,231
45,748
29,686
131,324
450,333
2,107,040
1,932,217
78,707
96,115
657,144
657,144
609,181
170,956
261,638
92,281
84,306
295,509
37,385
18,347
239,777
4,243,048
4,242,832
240,185
154,004
86,181
1,411,620
270,170
447,171
270,890
14,674
408,715
25
24
1
546,254
124,558
146,740
270,584
4,371
1,407,958
43,135
44,882
63,496
660,703
7,592
218,996
195,010
10,463
6,815
41,615
115,250
499,352
457,348
21,176
20,829
137,438
137,438
920,257
185,874
347,641
150,680
236,063
642,901
83,140
29,481
530,280
9,539,678
9,539,375
927,037
736,582
190,455
4,095,775
920,343
1,447,676
309,667
462,003
956,087
1,131
1,109
22
1,575,087
309,094
330,304
873,286
62,403
1,662,870
31,063
21,586
140,198
599,837
94,145
311,938
151,302
27,264
10,882
75,704
198,951
928,646
871,285
22,426
34,936
348,829
348,829
1,243,934
169,675
262,104
134,076
678,078
415,798
42,092
45,809
327,898
5,069,818
5,064,260
238,944
159,892
79,052
1,600,323
489,927
199,299
65,832
453,552
391,713
2,585
2,270
300
15
984,971
268,363
196,644
498,132
21,832
1,387,519
40,397
67,385
89,933
903,462
56,908
14,370
44,919
8,021
11,989
14,004
136,131
679,041
603,585
35,106
40,350
170,877
170,877

(in thousand pesos)
PARTICULARS
Total
Depletion
Loss of Assets
Loss on Guaranty
Total MOOE
FINANCIAL EXPENSES
Bank Charges
Commitment Fees
Interest Expenses
Total
Subsidy to NGOs/Pos
Donations
Total
NET INCOME
6,078
6,078
35,409,329
302,903
16,943
35,089,483
148,576,744
290,447,223
91,778,835
5,289,841
58,952
115,589
57,415
4,930,348
127,536
86,488,994
761,789
2,729,807
7,541,973
11,033,570
2,314,444
6,143,688
355,020
400,284
12,889,596
12,332,847
34,435,877
63,086,687
1,041,830
2,870
1,037,305
1,654
64,128,517
68
Provinces
216
216
6,083,670
63,808
6,019,861
29,996,633
62,026,126
25,243,935
1,248,558
12,759
875
18,919
1,198,062
17,943
23,995,376
71,474
186,396
3,845,444
4,103,314
220,884
2,311,249
76,415
81,929
4,380,706
5,313,123
12,384,306
15,714,384
(4,951)
1,802
(6,752)
15,709,434
Cities
303
303
19,636,638
50,867
19,585,772
70,554,114
122,967,842
42,382,967
2,486,456
16,120
107,835
28,923
2,301,698
31,879
39,896,511
295,171
2,399,341
2,877,872
5,572,384
1,874,054
2,984,901
229,922
166,972
5,965,023
3,876,988
15,097,860
30,371,036
982,405
1,340
981,065
31,353,440
Municipalities
5,558
5,558
9,689,021
188,228
16,943
9,483,850
48,025,997
105,453,255
24,151,933
1,554,826
30,072
6,879
9,573
1,430,589
77,714
22,597,106
395,144
144,071
818,657
1,357,872
219,506
847,537
48,683
151,383
2,543,867
3,142,736
6,953,712
17,001,267
64,376
(272)
62,993
1,654
17,065,643

By Fund
(in thousand pesos)
PARTICULARS
Total
TAX REVENUE
Local Taxes
Professional Tax
Amusement Tax
Business Tax
Community Tax
Franchise Tax
Occupation Tax
Real Property Tax
Other Local Taxes
Total Local Taxes
Fishery Rental Fees
Permit Fees
Registration Fees
Service Income
Affiliation Fees
Garbage Fees
Inspection Fees
Library Fees
Processing Fees
Seminar Fees
Business Income
Hospital Fees
Income from Markets
69
General Fund
Special Education
Fund
22,993
783,938
44,586,007
1,582,052
1,982,242
283,043
73,700
3,725,125
20,627,750
(1,697,627)
154,118
19,938
21,105,913
(1,534,239)
184,014
757,378
578,094
2,342,571
95,577,009
22,993
783,938
44,586,007
1,582,052
1,982,242
283,043
73,700
3,725,125
20,627,750
(1,697,627)
154,118
19,938
3,223
(1,205)
184,014
757,378
559,849
1,598,047
75,244,585
21,102,689
(1,533,034)
18,245
744,524
20,332,424
238,187,404
238,187,404
73,327
102,433
156,926
4,760,023
482,962
581,013
188,091
6,344,774
73,327
102,433
156,926
4,760,023
482,962
581,013
188,091
6,344,774
7,664
27,490
1,625,640
10,327
7,491
1,493,998
984,587
59,716
2,279,416
41,307
7,379
650,039
8,213
1,220,322
89,741
8,513,329
7,664
27,490
1,625,640
10,327
7,491
1,493,998
984,587
59,716
2,279,416
41,307
7,379
650,039
8,213
1,220,322
89,741
8,513,329
4,536,505
53,354
368,032
53,921
30,484
4,235,948
4,536,505
53,354
368,032
53,921
30,484
4,235,948

By Fund
(in thousand pesos)
PARTICULARS
Total

Rent Income
Sales Revenue
Cost of Goods Sold
Net Sales Revenue
Tuition Fees
Other Income
Dividend Income
Insurance Income
Interest Income
Total Other Income
EXPENSES
PERSONAL SERVICES
Salaries and Wages
Other Compensation
Honoraria
Hazard Pay
Longevity Pay
Cash Gift
Year-End Bonus
70
General Fund
Special Education
Fund
879,729
215,713
1,091,595
430,595
13,518
1,729,770
1,365,383
(953,309)
412,074
1,019,686
1,264,862
68,343
16,404,131
879,729
215,713
1,091,595
430,595
13,518
1,729,770
1,365,383
(953,309)
412,074
1,019,686
1,264,862
68,343
16,404,131
61,866
3,173,153
9,782
1,487,715
1,523,577
2,451,073
107,315
2,301,145
529,430
3,018,228
2,384,975
151,154
17,199,412
382,226,058
61,866
3,173,153
9,782
1,399,394
1,523,577
2,451,073
107,315
2,301,145
529,430
3,018,228
2,334,075
151,154
17,060,191
361,754,414
88,321
50,900
139,220
20,471,644
85,022,719
71,054,548
16,054
389,167
75,361
9,534,323
3,483,002
470,262
34,728,308
8,428,915
574,970
2,891,803
2,534,519
1,758,909
1,049,892
1,068,164
2,484,964
1,984,700
1,778,573
135,248
1,085,295
2,219,364
6,732,991
11,449,482
9,198,279
751,049
83,385,103
70,631,935
13,111
384,791
73,392
9,025,673
2,804,654
451,548
33,038,229
8,267,252
567,358
2,890,966
2,533,630
1,724,856
1,047,270
1,049,706
1,927,709
1,325,880
1,767,856
101,376
1,084,137
2,108,304
6,641,928
11,302,795
9,081,137
742,307
1,637,616
422,614
2,944
4,376
1,969
508,650
678,348
18,715
1,690,079
161,663
7,612
838
888
34,053
2,622
18,458
557,256
658,819
10,717
33,872
1,158
111,059
91,063
146,687
117,142
8,742

By Fund
(in thousand pesos)
PARTICULARS
Total
ECC Contributions
Travelling Expenses
Training Expenses
Utility Expenses
Water Expenses
Internet Expenses
Rent Expenses
Storage Fees
Survey Expenses
Legal Services
Auditing Services
General Services
Janitorial Services
71
General Fund
Special Education
Fund
1,080,616
419,538
10,669,970
9,563
144,895
4,199,201
468,069
5,848,241
141,870,479
1,066,902
412,449
10,262,473
9,563
144,895
4,190,339
467,615
5,450,061
137,988,600
13,714
7,089
407,497
8,862
454
398,181
3,881,879
3,666,979
3,639,917
27,062
2,786,449
1,920,760
865,689
29,919,577
3,732,935
350,107
225,482
2,792,760
4,420,913
3,230,865
7,927,325
803,240
1,597,369
41,036
4,797,546
12,681,411
1,465,105
11,018,445
197,862
1,629,668
23,029
535,808
818,728
203,089
49,015
307,330
96,300
390,846
303,305
606,075
1,521,916
114,927
3,524
59,995
34,437
61,017
20,322,884
49,089
62,443
609,599
6,173,198
7,891,760
1,320,964
3,513,003
3,488,670
24,333
2,504,350
1,682,066
822,284
27,190,127
3,546,838
347,608
225,422
2,732,525
4,402,952
3,210,704
7,875,741
789,746
167,453
40,824
3,850,315
11,337,469
1,053,596
10,091,372
192,501
1,584,505
22,839
509,172
810,256
193,523
48,715
297,306
91,566
390,243
266,752
583,790
1,476,036
104,260
3,500
59,513
33,903
60,506
19,415,051
49,076
62,407
607,151
6,172,123
7,649,839
1,061,718
153,976
151,247
2,729
282,099
238,694
43,404
2,729,450
186,097
2,499
60
60,235
17,961
20,161
51,584
13,494
1,429,916
212
947,231
1,343,942
411,509
927,073
5,361
45,164
190
26,636
8,472
9,566
300
10,023
4,734
603
36,553
22,285
45,880
10,667
24
482
534
512
907,833
14
36
2,448
1,075
241,921
259,246

By Fund
(in thousand pesos)
PARTICULARS
Total
Security Services
Structures
Buildings
Buildings
Equipment
Equipment
Rescue Equipment
Equipment
Equipment
Equipment
Equipment
72
General Fund
Special Education
Fund
1,809,048
2,406,783
15,680,650
543,705
251,225
1,511,866
2,300,873
15,099,321
537,407
248,799
297,183
105,910
581,329
6,298
2,426
292,480
3,020,059
1,095,508
603,107
182,006
266,096
873,342
2,506
1,566
288,609
2,487,135
1,082,036
142,769
181,977
265,532
814,821
2,506
1,566
3,871
532,924
13,472
460,338
29
564
58,521
-
350
590
296,099
166,565
21,951
107,583
1,319,747
18,616
350
590
290,828
163,901
21,344
105,584
1,318,157
18,614
5,271
2,664
608
2,000
1,589
2
43,539
22,600
43,533
22,600
1,077,211
1,077,154
57
10,981
21,773
10,929
21,729
52
44
12,847
12,847
1,777
3,971
1,777
3,342
628
1,743
1,743
104,687
2,205,529
2,142,560
33,941
29,029
121,043
103,889
2,186,896
2,123,942
33,924
29,029
119,910
799
18,633
18,617
16
1,133
121,043
8,076,907
5,493,960
467,993
23,022
119,910
8,061,427
5,486,348
467,658
23,022
1,133
15,480
7,612
335
-
289,372
393,289
182,805
289,037
393,230
182,805
335
59
-
7
-

By Fund
(in thousand pesos)
PARTICULARS
Total
Repairs and Maintenance - Waterways, Aqueducts,

Seawalls, River/Walls and Others
Swampland
Expenses
Insurance Expenses
Non-Cash Expenses
Depreciation
Land Improvements
Buildings
Depreciation -Disaster Reponse and Rescue Equipment
73
General Fund
134,504
1,091,961
95,055
62,486
134,359
1,084,968
95,055
62,486
32,568
32,568
2,773,372
526,505
871,383
377,037
998,447
1,354,208
162,616
93,636
1,097,955
18,852,544
18,846,467
1,406,166
1,050,477
355,688
7,107,718
1,680,440
2,094,146
646,388
930,229
1,756,515
3,741
3,403
300
38
3,106,311
702,015
673,688
1,642,002
88,606
4,458,347
114,595
133,853
293,626
2,164,002
158,644
545,304
391,231
45,748
29,686
131,324
450,333
2,107,040
1,932,217
78,707
96,115
657,144
657,144
2,724,589
526,330
871,383
370,852
956,023
1,329,861
159,997
93,411
1,076,453
16,612,385
16,606,462
1,330,394
979,565
350,829
5,556,792
1,655,561
681,838
646,297
930,061
1,643,034
3,727
3,394
300
33
2,677,783
616,977
568,961
1,452,924
38,921
4,342,519
113,507
133,626
278,572
2,163,829
152,506
545,268
383,427
45,641
21,873
72,925
431,345
2,080,351
1,907,292
78,591
94,468
614,897
614,897
Special Education
Fund
146
6,993
48,784
175
6,185
42,424
24,346
2,619
226
21,502
2,240,159
2,240,004
75,772
70,913
4,859
1,550,926
24,879
1,412,307
91
168
113,481
15
10
5
428,529
85,038
104,728
189,078
49,685
115,827
1,088
227
15,055
173
6,138
36
7,804
107
7,813
58,399
18,988
26,689
24,925
117
1,647
42,246
42,246

By Fund
(in thousand pesos)
PARTICULARS
Total
Depletion
Loss of Assets
Loss on Guaranty
Total MOOE
FINANCIAL EXPENSES
Bank Charges
Commitment Fees
Interest Expenses
Total
Subsidy to NGOs/Pos
Donations
Total
NET INCOME
6,078
6,078
35,409,329
302,903
16,943
35,089,483
148,576,744
290,447,223
91,778,835
5,289,841
58,952
115,589
57,415
4,930,348
127,536
86,488,994
761,789
2,729,807
7,541,973
11,033,570
2,314,444
6,143,688
355,020
400,284
12,889,596
12,332,847
34,435,877
63,086,687
1,041,830
2,870
1,037,305
1,654
64,128,517
74
General Fund
5,923
5,923
33,323,229
299,257
16,393
33,007,579
138,001,266
275,989,866
85,764,548
5,150,738
58,517
115,535
54,165
4,795,468
127,053
80,613,810
761,247
2,726,632
7,459,706
10,947,585
2,197,394
6,093,775
355,020
397,373
12,879,886
12,064,105
33,987,553
57,573,842
1,042,674
2,870
1,038,149
1,654
58,616,516
Special Education
Fund
155
155
2,086,100
3,646
550
2,081,903
10,575,478
14,457,357
6,014,287
139,103
434
54
3,250
134,881
483
5,875,184
543
3,175
82,268
85,986
117,050
49,913
2,911
9,710
268,742
448,325
5,512,845
(844)
(844)
5,512,001

Comparative Statement of Cash Flows
December 31, 2013
(in thousand pesos)
Amount
PARTICULARS
Cash Inflows
Share from Internal Revenue Allotment
Collection from Taxpayers
Receipts from sale of goods and services
Interest Income
Dividend Income
Other Receipts
Total Cash Inflows
Cash Outflows
Payments to/for
Suppliers/Creditors
Employees
Interest Expenses
Other Disbursements
Total Cash Outflows
Cash Inflows
Sale of Property, Plant and Equipment
Sale of Debt Securities of Other Entities
Collection of Principal on Loans to Other Entities
Total Cash Inflows
Cash Outflows
Purchase of Property, Plant and Equipment and
Purchase of Debt Securities of Other Entities
Grant/Loans to Other Entities
Total Cash Outflows
Cash Inflows
Issuance of Debt Securities
Acquisition of Loan
Total Cash Inflows
Cash Outflows
Retirement/Redemption of Debt Securities
Payment of Loan Amortization
Total Cash Outflows
2013
2012
Increase
(Decrease)
Percent
Increase
(Decrease)
235,960,617
109,883,329
19,278,995
2,426,836
375,322
107,413,944
475,339,044
216,851,214
104,069,396
18,312,476
2,130,281
218,127
117,186,875
458,768,370
19,109,403
5,813,933
966,519
296,555
157,195
(9,772,931)
16,570,674
8.81
5.59
5.28
13.92
72.07
(8.34)
3.61
150,908,030
134,342,063
4,335,599
115,959,633
405,545,326
69,793,718
145,412,457
128,536,381
4,396,051
112,776,356
391,121,245
67,647,124
5,495,573
5,805,682
(60,452)
3,183,277
14,424,080
2,146,594
3.78
4.52
(1.38)
2.82
3.69
3.17
1,862,809
23,467
763,773
2,650,049
843,048
18,419
929,805
1,791,272
1,019,760
5,048
(166,032)
858,777
120.96
27.41
(17.86)
47.94
62,756,644
989,974
695,983
64,442,601
(61,792,553)
56,708,764
136,941
806,856
57,652,561
(55,861,289)
6,047,880
853,033
(110,873)
6,790,041
(5,931,264)
10.66
622.92
(13.74)
11.78
10.62
668,977
12,224,692
12,893,668
150,093
11,992,727
12,142,820
518,884
231,965
750,849
345.71
1.93
6.18
505,006
12,063,344
12,568,350
325,319
8,326,484
171,217,388
179,543,872
507,226
11,814,151
12,321,377
(178,558)
11,607,278
161,161,641
172,768,919
(2,220)
249,193
246,972
503,876
(3,280,794)
10,055,747
6,774,953
(0.44)
2.11
2.00
(282.19)
(28.26)
6.24
3.92
Note:
75

Statement of Cash Flows, By LGU Classification
December 31, 2013
(in thousand pesos)
Particulars
Cash Inflows
Interest Income
Dividend Income
Other Receipts
Total Cash Inflows
Cash Outflows
Payments to/for
Suppliers/Creditors
Employees
Interest Expenses
Other Disbursements
Total Cash Outflows
Cash Inflows
Total Cash Inflows
Cash Outflows
Total Cash Outflows
Cash Inflows
Acquisition of Loan
Total Cash Inflows
Cash Outflows
Total Cash Outflows
Total
Provinces
Cities
235,960,617
109,883,329
19,278,995
2,426,836
375,322
107,413,944
475,339,044
69,636,561
9,365,869
5,121,807
1,449,592
37,944
31,587,762
117,199,534
66,818,276
78,464,998
9,772,454
774,296
140,607
36,271,917
192,242,546
99,505,781
22,052,463
4,384,734
202,949
196,771
39,554,266
165,896,963
150,908,030
134,342,063
4,335,599
115,959,633
405,545,326
69,793,718
34,528,590
30,732,010
1,090,617
35,525,246
101,876,462
15,323,072
63,361,442
48,314,288
1,971,111
46,396,482
160,043,323
32,199,223
53,017,999
55,295,765
1,273,872
34,037,905
143,625,541
22,271,423
1,862,809
23,467
763,773
2,650,049
210,970
10,166
361,708
582,844
1,508,350
1,771
203,943
1,714,064
143,489
11,530
198,122
353,141
62,756,644
989,974
695,983
64,442,601
(61,792,553)
14,978,515
507,384
295,010
15,780,910
(15,198,066)
29,504,018
310,738
58,957
29,873,714
(28,159,650)
18,274,111
171,852
342,016
18,787,978
(18,434,837)
668,977
12,224,692
12,893,668
5,930
3,808,638
3,814,568
366,025
5,463,489
5,829,514
297,021
2,952,565
3,249,586
505,006
12,063,344
12,568,350
325,319
8,326,484
171,217,388
179,543,872
172,397
2,815,200
2,987,597
826,972
951,978
43,477,359
44,429,337
159,757
5,722,430
5,882,187
(52,673)
3,986,900
81,724,717
85,711,618
172,852
3,525,714
3,698,566
(448,980)
3,387,606
46,015,312
49,402,918
Note:
76
Municipalities

Statement of Cash Flows, By Fund
December 31, 2013
(in thousand pesos)
Particulars
Cash Inflows
Interest Income
Dividend Income
Other Receipts
Total Cash Inflows
Cash Outflows
Payments to/for
Suppliers/Creditors
Employees
Interest Expenses
Other Disbursements
Total Cash Outflows
Cash Inflows
Total Cash Inflows
Cash Outflows
Total Cash Outflows
Cash Inflows
Acquisition of Loan
Total Cash Inflows
Cash Outflows
Total Cash Outflows
Total
General Fund
Special
Education
Fund
Trust Fund
235,960,617
109,883,329
19,278,995
2,426,836
375,322
107,413,944
475,339,044
235,357,761
87,496,757
18,532,076
2,050,760
193,878
63,578,705
407,209,939
593,931
19,556,897
41,226
69,692
16,817
3,948,179
24,226,742
8,926
2,829,676
705,692
306,383
164,627
39,887,060
43,902,364
150,908,030
134,342,063
4,335,599
115,959,633
405,545,326
69,793,718
124,655,770
128,786,953
4,163,563
95,257,489
352,863,776
54,346,163
9,822,123
3,805,185
114,659
4,975,210
18,717,177
5,509,564
16,430,137
1,749,925
57,377
15,726,934
33,964,372
9,937,991
1,862,809
23,467
763,773
2,650,049
1,599,777
14,922
373,751
1,988,449
2,303
19
5,740
8,062
260,729
8,526
384,283
653,537
62,756,644
989,974
695,983
64,442,601
(61,792,553)
51,251,354
630,476
576,312
52,458,143
(50,469,693)
5,105,459
6,729
2,418
5,114,606
(5,106,544)
6,399,831
352,769
117,253
6,869,853
(6,216,315)
668,977
12,224,692
12,893,668
559,186
11,455,002
12,014,189
6,680
618,917
625,597
103,110
150,773
253,883
505,006
12,063,344
12,568,350
325,319
8,326,484
171,217,388
179,543,872
396,026
11,736,446
12,132,473
(118,284)
3,758,185
124,407,276
128,165,462
1,863
239,703
241,566
384,031
787,051
15,042,405
15,829,456
107,116
87,195
194,311
59,572
3,781,248
31,767,707
35,548,955
Note:
77
PART IV
INDIVIDUAL FINANCIAL
PROFILE OF LOCAL
GOVERNMENT UNITS
Provinces of the Republic of the Philippines

Financial Profile
Calendar Year 2013
(In Thousand Pesos)
Region
Financial Position
Provinces
CAR
Abra
Apayao
Benguet
Ifugao
Kalinga
Mountain Province
Sub-total
81
REGION I
Ilocos Norte
Ilocos Sur
La Union
Pangasinan
Sub-total
REGION II
Batanes
Cagayan
Isabela
Nueva Vizcaya
Quirino
Sub-total
REGION III
Aurora
Bataan
Bulacan
Nueva Ecija
Pampanga
Tarlac
Zambales
Sub-total
Assets
Liabilities
Equity
Income
Expenses
Cash Position
Net Income (Loss)
Cash Bal. Beg.
Net Cash Provided

(Used In)
Cash Bal. End
1,281,984
1,041,593
1,810,357
791,558
586,363
579,867
6,091,722
452,552
304,815
290,342
204,674
100,789
292,287
1,645,459
829,432
736,778
1,520,014
586,884
485,574
287,580
4,446,263
896,845
524,928
930,345
557,875
589,611
498,129
3,997,733
686,267
416,618
749,257
414,353
473,808
400,713
3,141,015
210,579
108,310
181,088
143,523
115,803
97,415
856,718
248,062
216,427
742,478
332,243
264,315
131,497
1,935,023
(25,902)
(22,495)
72,725
71,805
36,030
72,186
204,348
222,160
193,932
815,203
404,048
300,345
203,683
2,139,370
1,797,714
4,099,681
4,663,474
4,523,338
15,084,208
740,681
911,130
254,036
803,156
2,709,003
1,057,033
3,188,551
4,409,438
3,720,183
12,375,205
972,110
1,725,344
1,318,293
2,418,543
6,434,290
1,149,797
1,037,171
1,214,346
2,056,086
5,457,399
(177,687)
688,174
103,948
362,457
976,892
517,459
1,123,915
403,347
1,033,323
3,078,044
(199,139)
244,198
19,757
(352,696)
(287,881)
318,320
1,368,113
423,104
680,626
2,790,163
430,614
2,251,278
4,222,862
1,776,912
923,803
9,605,470
198,097
248,123
390,750
345,871
407,118
1,589,958
232,518
2,003,156
3,832,113
1,431,042
516,685
8,015,512
250,495
1,508,020
1,834,821
891,681
676,982
5,161,999
237,579
1,128,506
1,680,388
701,538
508,040
4,256,050
12,916
379,514
154,433
190,143
168,942
905,948
155,491
725,380
1,349,702
841,314
305,280
3,377,167
26,929
181,491
(134,811)
129,517
(19,381)
183,745
182,419
906,871
1,214,891
970,831
285,899
3,560,911
828,641
3,035,221
4,984,876
4,395,409
4,151,341
4,075,974
2,597,921
24,069,383
126,502
1,077,248
1,796,783
1,479,375
874,582
1,023,792
962,840
7,341,122
702,139
1,957,974
3,188,093
2,916,035
3,276,759
3,052,182
1,635,080
16,728,261
527,798
1,228,698
2,683,061
1,841,794
1,862,640
1,374,784
930,731
10,449,507
408,927
999,319
2,324,936
1,368,757
1,557,284
1,235,797
769,628
8,664,648
118,871
229,379
358,125
473,036
305,357
138,987
161,103
1,784,858
60,390
774,594
110,976
437,046
2,343,432
1,019,705
330,766
5,076,910
41,768
(581,390)
89,015
35,507
64,260
95,029
(527)
(256,339)
102,159
193,204
199,991
472,552
2,407,692
1,114,734
330,239
4,820,571

Financial Profile
Calendar Year 2013
(In Thousand Pesos)
Region
Financial Position
Provinces
REGION IV-A
Batangas
Cavite
Laguna
Quezon
Rizal
Sub-total
Assets
Liabilities
Equity
Income
Expenses
Cash Position
Net Income (Loss)
Cash Bal. Beg.
Net Cash Provided

(Used In)
Cash Bal. End
82
5,707,818
5,816,128
5,666,192
4,450,265
7,300,549
28,940,953
1,638,606
1,408,527
1,614,306
1,747,161
1,277,416
7,686,016
4,069,212
4,407,601
4,051,886
2,703,104
6,023,133
21,254,937
2,344,080
2,442,010
2,176,059
2,162,626
2,572,205
11,696,980
1,812,445
2,174,118
2,012,448
1,825,985
1,792,561
9,617,557
531,635
267,892
163,611
336,640
779,645
2,079,423
1,227,260
509,438
1,299,172
1,726,729
1,989,710
6,752,309
(159,754)
(83,415)
(146,650)
(690,947)
(246,193)
(1,326,958)
1,067,507
426,023
1,152,522
1,035,782
1,743,517
5,425,351
827,151
1,116,171
2,584,093
3,677,447
904,365
9,109,227
162,435
351,736
736,552
1,207,875
403,517
2,862,115
664,716
764,436
1,847,541
2,469,572
500,848
6,247,113
427,967
811,438
1,005,044
1,536,426
499,418
4,280,293
349,527
779,993
839,997
1,315,463
432,106
3,717,086
78,440
31,445
165,046
220,963
67,313
563,207
456,070
61,091
587,728
486,027
220,845
1,811,762
(24,214)
(11,381)
47,498
133,958
(70,821)
75,040
431,855
49,710
635,226
619,985
150,025
1,886,801
REGION V
Albay
Camarines Norte
Camarines Sur
Catanduanes
Masbate
Sorsogon
Sub-total
3,229,108
1,609,528
4,496,388
1,019,657
1,737,521
1,784,105
13,876,307
1,247,047
717,077
1,279,222
409,684
314,175
695,175
4,662,379
1,982,061
892,451
3,217,165
609,974
1,423,347
1,088,931
9,213,928
1,241,660
728,033
1,785,959
563,212
936,259
821,350
6,076,473
842,106
632,501
1,473,723
428,240
700,821
627,453
4,704,845
399,554
95,532
312,236
134,972
235,438
193,897
1,371,629
883,146
145,512
259,301
270,034
684,025
335,998
2,578,016
213,835
2,361
(41,734)
(10,331)
(85,529)
(222)
78,379
1,096,981
147,873
217,567
259,702
598,496
335,776
2,656,395
REGION VI
Aklan
Antique
Capiz
Guimaras
Iloilo
Negros Occidental
Sub-total
2,056,174
2,287,398
2,020,757
859,274
3,436,556
6,703,834
17,363,993
877,052
748,460
804,590
159,917
818,878
2,493,165
5,902,063
1,179,122
1,538,938
1,216,167
699,357
2,617,678
4,210,669
11,461,930
1,128,003
894,197
1,913,964
427,918
1,730,784
2,825,586
8,920,450
993,329
566,186
1,846,922
367,981
1,736,402
2,457,794
7,968,614
134,673
328,011
67,042
59,937
(5,618)
367,792
951,836
458,128
980,831
404,757
131,541
1,484,507
1,507,736
4,967,499
103,571
92,802
(143,852)
10,223
(82,079)
288,326
268,990
561,700
1,073,632
260,904
141,764
1,402,427
1,796,062
5,236,489
REGION IV-B
Marinduque
Occidental Mindoro
Oriental Mindoro
Palawan
Romblon
Sub-total

Financial Profile
Calendar Year 2013
(In Thousand Pesos)
Region
Financial Position
Provinces
Assets
Liabilities
Equity
Income
Expenses
Cash Position
Net Income (Loss)
Cash Bal. Beg.
Net Cash Provided

(Used In)
Cash Bal. End
83
REGION VII
Bohol
Cebu
Negros Oriental
Siquijor
Sub-total
2,537,217
29,242,800
4,490,370
800,104
37,070,491
986,255
1,360,329
820,289
143,722
3,310,596
1,550,962
27,882,472
3,670,080
656,382
33,759,895
1,312,793
2,552,652
1,451,053
324,476
5,640,975
1,073,910
1,947,186
1,101,191
314,951
4,437,237
238,883
605,467
349,862
9,526
1,203,737
1,020,430
685,059
1,202,359
238,606
3,146,453
94,127
448,778
(62,356)
9,381
489,930
1,114,556
1,133,837
1,140,003
247,987
3,636,383
REGION VIII
Biliran
Eastern Samar
Leyte
Northern Samar
Samar
Southern Leyte
Sub-total
750,060
656,381
1,834,978
1,076,120
1,361,270
5,678,810
354,629
171,815
697,082
316,609
689,102
2,229,236
395,431
484,566
1,137,897
759,512
672,168
3,449,574
356,749
745,729
914,159
923,432
631,831
3,571,901
296,232
577,243
651,795
664,492
490,943
2,680,705
60,517
168,486
262,365
258,940
140,888
891,196
120,922
277,101
532,667
224,927
320,132
1,475,750
2,792
(32,599)
75,196
(7,618)
(18,178)
19,594
123,715
244,502
607,863
217,310
301,954
1,495,344
REGION IX
Zamboanga Del Norte
Zamboanga Del Sur
Zamboanga Sibugay
Sub-total
2,719,849
2,495,525
1,390,013
6,605,388
1,078,888
1,403,317
737,770
3,219,975
1,640,962
1,092,209
652,243
3,385,414
1,506,260
1,146,951
797,583
3,450,795
1,210,201
788,480
679,115
2,677,796
296,060
358,471
118,468
772,998
327,649
257,533
222,853
808,034
177,010
136,193
55,710
368,913
504,658
393,726
278,562
1,176,947
REGION X
Bukidnon
Camiguin
Lanao Del Norte
Misamis Occidental
Misamis Oriental
Sub-total
3,082,994
512,749
2,574,726
1,311,810
2,553,639
10,035,918
1,025,823
168,751
497,476
598,284
975,819
3,266,151
2,057,171
343,998
2,077,251
713,526
1,577,820
6,769,766
2,067,166
307,953
888,068
853,571
1,135,627
5,252,385
1,970,037
296,191
798,636
839,213
805,542
4,709,619
97,129
11,762
89,432
14,358
330,085
542,766
1,091,880
143,877
1,031,447
396,928
112,436
2,776,569
(18,657)
(43,780)
52,413
(31,406)
217,444
176,013
1,073,223
100,097
1,083,860
365,522
329,880
2,952,582
REGION XI
Compostela Valley
Davao Del Norte
Davao Del Sur
1,677,644
1,956,257
2,545,208
672,408
1,134,890
844,553
1,005,236
821,367
1,700,656
1,034,366
999,671
1,004,909
943,355
933,073
721,710
91,010
66,598
283,199
364,808
356,179
632,240
91,234
55,596
100,343
456,043
411,775
732,582

Financial Profile
Calendar Year 2013
(In Thousand Pesos)
Region
Financial Position
Provinces
Assets
Liabilities
Equity
Income
Expenses
Cash Position
Net Income (Loss)
Cash Bal. Beg.
Net Cash Provided

(Used In)
Cash Bal. End
84
Davao Oriental
Sub-total
979,676
7,158,785
481,877
3,133,727
497,799
4,025,057
898,604
3,937,549
889,403
3,487,543
9,200
450,007
132,666
1,485,894
162,812
409,985
295,479
1,895,879
REGION XII
North Cotabato
Sarangani
South Cotabato
Sultan Kudarat
Sub-total
2,182,702
1,385,566
1,662,142
1,867,112
7,097,522
317,888
185,522
480,108
373,589
1,357,107
1,864,814
1,200,044
1,182,034
1,493,523
5,740,415
1,643,069
691,620
1,063,135
899,293
4,297,117
1,069,821
499,431
855,464
766,827
3,191,543
573,248
192,189
207,671
132,465
1,105,573
943,406
381,520
541,815
226,243
2,092,984
13,876
11,248
74,168
60,286
159,579
957,283
392,768
615,983
286,529
2,252,563
REGION XIII
Agusan Del Norte
Agusan Del Sur
Dinagat Islands
Surigao Del Norte
Surigao Del Sur
Sub-total
1,298,035
2,512,819
316,412
2,569,944
1,210,088
7,907,298
387,653
585,902
129,126
1,248,749
469,242
2,820,673
910,382
1,926,917
187,287
1,321,194
740,846
5,086,625
637,894
1,256,593
361,733
726,260
876,787
3,859,267
521,962
913,953
251,227
547,320
748,929
2,983,392
115,932
342,640
110,506
178,940
127,858
875,875
329,433
615,464
32,320
730,590
223,292
1,931,100
(14,716)
(16,187)
110,907
17,291
36,781
134,076
314,718
599,277
143,228
747,881
260,073
2,065,176
1,070,295
1,680,584
431,722
342,578
525,733
4,050,911
209,746,385
191,067
819,773
139,079
140,785
156,217
1,446,920
55,182,500
879,228
860,811
292,643
201,793
369,516
2,603,990
154,563,885
596,821
1,335,852
1,110,318
701,877
595,842
4,340,710
91,368,424
539,390
1,135,229
1,090,092
687,056
512,174
3,963,941
75,658,991
57,431
200,624
20,227
14,821
83,667
376,770
15,709,434
26,436
86,533
28,756
26,276
15,845
183,847
43,477,359
25,568
122,905
44,801
8,031
53,258
254,563
951,978
52,004
209,438
73,557
34,307
69,103
438,410
44,429,337
ARMM
Basilan
Lanao Del Sur
Maguindanao
Sulu
Tawi Tawi
Sub-total
GRANDTOTAL
Cities of the Republic of the Philippines

Financial Profile
Calendar Year 2013
(In Thousand Pesos)
Region
Financial Position
Cities
85
NCR
Caloocan
Las Pias
Makati
Malabon
Mandaluyong
Manila
Marikina
Muntinlupa
Navotas
Paraaque
Pasay
Pasig
Quezon
San Juan
Taguig
Valenzuela
Assets
Liabilities
Equity
Income
Expenses
Cash Position
Net Income (Loss)
Cash Bal. Beg.
Net Cash Provided

(Used In)
Cash Bal. End
10,315,032
3,792,604
42,416,679
1,877,143
4,182,074
18,668,177
5,921,116
4,412,167
1,743,299
6,164,501
8,885,320
20,238,055
41,185,806
3,384,618
9,923,083
4,816,981
3,902,628
1,530,889
9,849,283
766,456
2,895,209
8,237,334
1,187,448
2,505,663
343,476
4,547,973
5,388,650
2,578,799
11,949,449
1,281,199
7,700,542
1,585,030
6,412,404
2,261,715
32,567,396
1,110,688
1,286,865
10,430,843
4,733,668
1,906,503
1,399,823
1,616,528
3,496,670
17,659,257
29,236,357
2,103,419
2,222,541
3,231,950
3,856,035
1,776,949
11,159,116
972,295
3,021,099
10,100,270
1,657,532
3,063,153
663,214
3,473,882
3,444,148
6,728,007
12,472,505
1,131,176
4,189,209
2,256,939
3,046,892
1,700,631
8,518,046
746,210
2,852,603
8,636,435
1,457,676
2,399,936
601,973
2,850,211
3,505,762
4,533,687
9,217,409
1,160,637
3,706,708
2,175,649
809,143
76,317
2,641,070
226,086
168,496
1,463,835
199,856
663,217
61,241
623,671
(61,614)
2,194,320
3,255,096
(29,461)
482,501
81,290
1,421,852
1,284,216
6,816,333
401,895
474,588
1,622,326
1,284,165
286,480
625,403
228,399
626,704
5,478,545
7,726,327
802,397
2,387,660
276,124
(489,357)
(111,352)
1,862,644
113,838
29,619
527,991
(47,673)
204,182
(213,770)
278,069
(43,284)
650,435
582,721
(133,240)
(140,724)
(129,039)
932,494
1,172,865
8,678,976
515,733
504,207
2,150,317
1,236,492
490,662
411,633
506,468
583,420
6,128,980
8,309,048
669,157
2,246,936
147,085
920,079
1,267,030
190,113,763
85,854
106,811
66,442,692
834,225
1,160,219
123,671,070
462,716
580,610
71,008,855
414,237
412,909
57,937,613
48,479
167,701
13,071,242
370,852
606,716
32,720,981
(30,652)
176,253
3,086,660
340,200
782,970
35,807,642
CAR
Baguio
Tabuk
Sub-total
4,178,975
552,145
4,731,121
846,556
161,545
1,008,100
3,332,420
390,601
3,723,021
1,348,271
555,157
1,903,428
1,034,785
330,707
1,365,492
313,486
224,449
537,935
1,614,411
173,684
1,788,095
201,900
51,697
253,597
1,816,311
225,381
2,041,692
REGION I
Alaminos
Batac
Candon
Dagupan
Laoag
San Carlos
752,796
697,232
1,445,075
1,335,532
1,185,284
817,804
286,107
105,197
459,877
492,110
760,886
501,521
466,689
592,035
985,198
843,422
424,398
316,283
338,435
342,180
731,123
671,516
579,201
444,916
294,388
168,169
335,606
533,559
619,754
371,746
44,047
174,012
395,518
137,957
(40,553)
73,170
247,924
255,866
743,332
106,938
94,033
181,281
(29,112)
137,068
(225,361)
175,275
5,222
(48,274)
218,813
392,934
517,971
282,213
99,256
133,007
Component Units
Pamantasan ng Lungsod ng Maynila
Quezon City General Hospital
Sub-total

Financial Profile
Calendar Year 2013
(In Thousand Pesos)
Region
Financial Position
Cities
Assets
Liabilities
Equity
Income
Expenses
Cash Position
Net Income (Loss)
Cash Bal. Beg.
Net Cash Provided

(Used In)
Cash Bal. End
86
San Fernando
Urdaneta
Vigan
Sub-total
852,594
1,206,236
622,417
8,914,972
203,156
338,726
151,502
3,299,083
649,438
867,510
470,915
5,615,889
527,891
657,985
283,279
4,576,526
426,628
613,885
262,671
3,626,405
101,263
44,100
20,608
950,121
447,694
128,797
79,269
2,285,135
(37,460)
(1,599)
13,361
(10,880)
410,234
127,198
92,631
2,274,256
REGION II
Cauayan
Ilagan
Santiago
Tuguegarao
Sub-total
698,937
544,459
3,151,292
2,315,510
6,710,198
409,947
201,692
238,474
981,420
1,831,533
288,989
342,767
2,912,818
1,334,091
4,878,665
554,502
917,146
943,896
574,486
2,990,030
477,851
762,618
785,039
449,796
2,475,303
76,651
154,528
158,858
124,690
514,727
80,973
9,427
489,525
194,801
774,726
30,394
14,005
13,817
47,577
105,792
111,367
23,431
503,342
242,379
880,519
2,099,619
592,425
2,553,179
1,021,557
409,094
510,782
1,232,324
6,365,627
530,864
1,812,980
867,398
1,107,746
627,507
2,215,689
21,946,793
1,224,369
275,490
1,375,601
552,879
185,352
377,692
495,183
4,277,331
207,736
690,768
195,217
398,194
222,870
947,045
11,425,727
875,250
316,935
1,177,578
468,678
223,742
133,090
737,141
2,088,296
323,128
1,122,212
672,181
709,553
404,638
1,268,644
10,521,066
1,160,074
446,904
927,332
369,789
687,895
606,279
833,057
907,310
215,326
1,171,205
459,624
867,508
310,159
913,124
9,875,586
1,094,983
356,965
719,249
360,496
583,698
538,181
653,820
1,001,069
164,141
973,002
432,397
760,224
233,483
744,030
8,615,738
65,091
89,939
208,083
9,294
104,196
68,099
179,237
(93,759)
51,185
198,203
27,227
107,284
76,677
169,094
1,259,848
208,939
76,303
248,045
69,472
14,959
25,223
34,014
152,733
28,116
671,229
108,780
213,169
34,350
91,302
1,976,634
18,923
37,441
86,835
(6,071)
11,161
(2,207)
269,363
67,509
32,076
(138,599)
(31,700)
47,992
15,770
43,086
451,579
227,862
113,743
334,880
63,401
26,120
23,017
303,376
220,242
60,193
532,630
77,079
261,161
50,120
134,389
2,428,213
4,142,601
2,962,560
4,552,986
3,236,588
1,693,899
1,364,319
1,069,812
1,286,985
921,396
483,745
2,778,282
1,892,748
3,266,001
2,315,192
1,210,154
1,785,659
1,242,895
1,747,768
1,352,391
1,248,811
1,357,902
818,777
1,699,365
926,292
873,395
427,757
424,118
48,402
426,099
375,415
884,806
899,800
1,200,764
183,644
187,140
277,610
143,592
(277,772)
(31,439)
80,556
1,162,416
1,043,392
922,992
152,205
267,696
REGION III
Angeles
Balanga
Cabanatuan
Gapan
Mabalacat
Malolos
Meycauyan
Olongapo
Palayan
San Fernando
San Jose
San Jose Del Monte
Science City Of Muoz
Tarlac
Sub-total
REGION IV-A
Antipolo
Bacoor
Batangas
Bian
Cabuyao

Financial Profile
Calendar Year 2013
(In Thousand Pesos)
Region
Financial Position
Cities
Assets
Liabilities
Equity
Income
Expenses
Cash Position
Net Income (Loss)
Cash Bal. Beg.
Net Cash Provided

(Used In)
Cash Bal. End
87
Calamba
Cavite
Dasmarias
Imus
Lipa
Lucena
San Pablo
San Pedro
Santa Rosa
Tagaytay
Tanauan
Tayabas
Trece Martirez
Sub-total
6,318,974
563,952
3,344,100
1,421,294
1,952,269
809,202
1,155,656
1,885,288
4,652,062
4,060,219
1,846,558
564,400
883,951
46,046,561
1,817,936
171,484
684,644
514,951
441,230
260,117
358,557
531,616
1,122,943
1,188,046
289,900
103,452
144,053
12,755,187
4,501,038
392,468
2,659,456
906,344
1,511,039
549,085
797,099
1,353,673
3,529,120
2,872,173
1,556,658
460,948
739,897
33,291,374
2,191,287
315,528
1,315,855
948,336
1,163,100
752,387
776,146
578,205
2,300,746
1,035,596
921,293
359,724
408,008
20,443,736
1,831,843
268,956
962,779
810,834
1,079,118
690,323
780,035
523,046
1,822,691
629,622
709,522
182,608
370,985
16,338,093
359,444
46,573
353,076
137,502
83,983
62,064
(3,888)
55,160
478,055
405,974
211,772
177,115
37,022
4,105,643
1,654,283
98,054
1,547,036
330,066
403,984
206,017
18,561
299,058
616,967
866,792
782,314
234,192
136,244
10,549,720
48,876
7,235
(174,003)
112,158
3,378
27,515
(4,480)
(80,659)
167,867
76,391
(30,597)
96,398
(37,591)
405,035
1,703,159
105,289
1,373,032
442,224
407,362
233,532
14,081
218,399
784,834
943,182
751,717
330,589
98,653
10,954,755
REGION IV-B
Calapan
Puerto Princesa
Sub-total
648,909
3,779,479
4,428,388
301,434
2,068,129
2,369,563
347,475
1,711,350
2,058,826
467,451
1,785,564
2,253,015
447,377
1,267,704
1,715,081
20,074
517,860
537,934
77,121
210,398
287,519
6,885
126,783
133,669
84,006
337,181
421,188
REGION V
Iriga
Legaspi
Ligao
Masbate
Naga
Sorsogon
Tabaco
Sub-total
583,021
985,170
1,424,219
551,986
2,364,754
710,954
1,195,577
7,815,681
294,207
170,624
175,884
154,151
738,817
251,520
194,685
1,979,888
288,815
814,545
1,248,335
397,835
1,625,937
459,434
1,000,892
5,835,793
356,473
697,938
394,146
340,295
770,222
482,562
359,486
3,401,122
318,447
596,782
319,369
288,824
643,391
360,198
260,840
2,787,851
38,026
101,156
74,776
51,471
126,831
122,364
98,646
613,271
25,320
157,275
546,740
88,525
550,909
137,127
584,564
2,090,459
2,078
17,375
(102,406)
(21,567)
2,402
(1,502)
(67,631)
(171,251)
27,398
174,649
444,334
66,958
553,311
135,624
516,933
1,919,208
REGION VI
Bacolod
Bago
Cadiz
Escalante
3,423,384
1,499,790
1,669,726
811,890
1,150,612
233,712
565,970
279,886
2,272,772
1,266,077
1,103,756
532,004
1,423,146
593,223
586,220
332,711
1,311,979
566,075
530,874
305,105
111,167
27,148
55,346
27,606
794,005
391,464
97,821
53,428
(119,771)
(17,241)
(10,764)
(5,375)
674,234
374,222
87,058
48,053

Financial Profile
Calendar Year 2013
(In Thousand Pesos)
Region
Financial Position
Cities
Assets
Liabilities
Equity
Income
Expenses
Cash Position
Net Income (Loss)
Cash Bal. Beg.
Net Cash Provided

(Used In)
Cash Bal. End
88
Himamaylan
Iloilo
Kabankalan
La Carlota
Passi
Roxas
Sagay
San Carlos
Silay
Sipalay
Talisay
Victorias
Sub-total
1,303,631
4,183,992
2,548,358
645,887
1,234,039
1,000,307
1,448,681
1,185,970
644,815
1,241,910
927,501
1,089,323
24,859,204
377,168
1,780,139
682,973
148,696
414,597
257,986
773,486
319,399
313,750
409,539
322,027
241,485
8,271,425
926,463
2,403,853
1,865,385
497,190
819,442
742,321
675,195
866,571
331,065
832,372
605,474
847,838
16,587,779
410,727
1,691,294
697,620
347,656
406,756
475,813
474,571
741,828
442,052
363,431
399,877
380,952
9,767,875
406,939
1,434,728
615,863
308,091
378,671
414,544
454,879
652,439
423,733
326,719
331,878
326,158
8,788,675
3,788
256,565
81,758
39,565
28,085
61,269
19,692
89,390
18,318
36,712
67,999
54,793
979,200
158,121
1,105,253
512,259
132,008
282,140
268,951
43,965
483,482
101,574
33,967
136,075
412,263
5,006,778
(72,250)
(23,022)
(54,027)
14,626
3,355
9,541
(19,677)
(46,643)
(19,593)
(20,052)
15,460
43,548
(321,885)
85,871
1,082,232
458,232
146,634
285,495
278,493
24,288
436,839
81,981
13,916
151,534
455,811
4,684,893
REGION VII
Bais
Bayawan
Bogo
Canlaon
Carcar
Cebu
Danao
Dumaguete
Guihulngan
Lapu-Lapu
Mandaue
Naga
Tagbilaran
Talisay
Tanjay
Toledo
Sub-total
1,519,230
1,669,294
646,371
761,343
728,051
16,758,867
1,109,142
1,500,494
972,408
4,237,625
4,232,470
1,755,749
1,219,849
1,346,887
1,031,414
2,250,078
41,739,273
439,916
602,456
262,061
80,628
185,034
9,212,868
324,432
485,754
275,696
2,223,045
1,210,403
932,348
249,782
193,501
248,522
320,406
17,246,852
1,079,313
1,066,837
384,310
680,716
543,017
7,545,999
784,710
1,014,740
696,712
2,014,580
3,022,067
823,401
970,067
1,153,387
782,892
1,929,672
24,492,421
392,106
595,004
278,895
273,778
335,112
4,990,750
426,769
501,756
411,061
1,323,193
1,340,092
529,386
488,381
605,737
355,436
752,315
13,599,773
336,769
505,912
234,829
240,420
191,690
4,543,268
364,450
440,843
251,140
1,197,529
1,078,255
256,366
342,299
488,304
308,962
376,369
11,157,404
55,337
89,092
44,067
33,358
143,422
447,482
62,319
60,913
159,921
125,664
261,838
273,020
146,082
117,433
46,474
375,946
2,442,369
433,253
401,836
80,483
104,568
351,772
1,136,816
432,536
129,516
406,774
815,838
1,189,984
446,975
479,424
88,621
290,099
710,563
7,499,057
11,009
(27,504)
(18,483)
(23,478)
(27,328)
600
5,634
759
128,894
(46,392)
(9,912)
35,619
(6,439)
13,065
16,858
237,697
290,600
444,262
374,332
62,000
81,090
324,443
1,137,416
438,170
130,274
535,668
769,447
1,180,072
482,595
472,985
101,685
306,957
948,260
7,789,658

Financial Profile
Calendar Year 2013
(In Thousand Pesos)
Region
Financial Position
Cities
Assets
Liabilities
Equity
Income
Expenses
Cash Position
Net Income (Loss)
Cash Bal. Beg.
Net Cash Provided

(Used In)
Cash Bal. End
89
REGION VIII
Baybay
Borongan
Calbayog
Catbalogan
Maasin
Ormoc
Tacloban
Sub-total
689,298
436,411
2,034,205
367,625
956,029
3,803,392
2,087,360
10,374,319
129,320
116,358
811,150
113,339
186,695
511,840
565,882
2,434,584
559,978
320,053
1,223,054
254,286
769,334
3,291,552
1,521,478
7,939,735
464,177
422,392
784,614
376,388
367,103
965,912
891,929
4,272,513
279,169
225,169
593,823
253,642
241,050
753,587
714,326
3,060,766
185,008
197,223
190,790
122,746
126,053
212,325
177,603
1,211,747
133,432
104,787
116,392
61,662
396,137
1,031,089
149,051
1,992,551
4,025
(25,118)
(55,440)
80,371
49,217
(191,384)
47,120
(91,209)
137,457
79,669
60,952
142,033
445,355
839,705
196,171
1,901,342
REGION IX
Dapitan
Dipolog
Isabela
Pagadian
Zamboanga
Sub-total
1,228,596
2,051,558
822,180
4,325,635
10,447,228
18,875,197
465,804
860,230
205,490
2,597,085
821,456
4,950,065
762,792
1,191,328
616,690
1,728,550
9,625,772
13,925,132
396,249
496,190
305,607
620,748
2,610,157
4,428,951
332,288
410,219
262,841
451,584
2,015,743
3,472,675
63,962
85,971
42,766
169,164
594,414
956,277
92,370
222,483
94,488
365,832
2,872,874
3,648,046
(833)
(76,738)
13,110
126,471
(464,731)
(402,721)
91,537
145,745
107,598
492,303
2,408,143
3,245,325
REGION X
Cagayan De Oro
El Salvador
Gingoog
Iligan
Malaybalay
Oroquieta
Ozamiz
Tangub
Valencia
Sub-total
6,178,470
266,754
1,525,423
4,936,276
2,190,434
914,672
742,067
702,028
1,039,297
18,495,422
1,972,265
14,224
345,302
1,626,628
434,460
270,847
331,938
233,587
486,310
5,715,560
4,206,205
252,530
1,180,121
3,309,649
1,755,974
643,825
410,129
468,441
552,987
12,779,861
2,108,234
248,189
553,417
1,693,508
780,062
340,048
486,251
292,600
667,728
7,170,037
1,589,623
151,347
539,462
1,174,930
683,736
288,788
411,981
276,281
707,384
5,823,533
518,611
96,842
13,955
518,577
96,327
51,260
74,270
16,318
(39,655)
1,346,505
1,250,235
144,423
491,538
1,425,142
742,245
91,332
51,774
91,146
392,160
4,679,995
(85,035)
32,163
(56,743)
76,436
(81,270)
(5,955)
(24,462)
(12,152)
(51,541)
(208,559)
1,165,200
176,586
434,794
1,501,579
660,976
85,377
27,312
78,994
340,619
4,471,436
6,262,665
1,063,752
3,318,233
484,183
2,944,433
579,569
4,987,342
600,750
4,322,251
552,394
665,091
48,357
1,694,997
150,181
210,590
(62,033)
1,905,587
88,148
REGION XI
Davao
Digos

Financial Profile
Calendar Year 2013
(In Thousand Pesos)
Region
Financial Position
Cities
Island Garden City of Samal

Mati
Panabo
Tagum
Sub-total
Assets
Liabilities
Equity
Income
Expenses
Cash Position
Net Income (Loss)
Cash Bal. Beg.
Net Cash Provided

(Used In)
Cash Bal. End
229,553
369,381
434,700
693,853
5,529,903
501,275
406,262
883,893
1,557,628
6,873,060
408,071
604,311
663,474
1,158,277
8,422,226
363,942
509,001
466,512
911,646
7,125,745
44,130
95,310
196,962
246,631
1,296,481
169,500
104,920
283,916
204,794
2,608,309
2,572
(19,288)
50,023
149,235
331,099
172,072
85,632
333,940
354,029
2,939,407
REGION XII
Cotabato
General Santos
Kidapawan
Koronadal
Tacurong
Sub-total
1,508,588
3,556,317
713,197
1,252,834
636,206
7,667,142
534,681
1,011,784
333,963
225,748
111,316
2,217,493
973,907
2,544,532
379,234
1,027,085
524,890
5,449,650
568,313
1,471,745
523,576
593,614
362,594
3,519,842
566,709
1,200,428
449,693
461,591
336,723
3,015,144
1,604
271,317
73,883
132,023
25,871
504,698
57,555
1,705,403
302,564
352,738
187,063
2,605,323
28,424
(38,666)
(5,981)
(10,903)
7,807
(19,318)
85,978
1,666,738
296,584
341,835
194,870
2,586,006
REGION XIII
Bayugan
Bislig
Butuan
Cabadbaran
Surigao
Tandag
Sub-total
1,141,263
1,185,815
3,960,135
600,786
1,273,213
417,143
8,578,355
116,402
363,755
1,020,958
117,821
243,067
112,420
1,974,423
1,024,861
822,060
2,939,177
482,964
1,030,147
304,723
6,603,932
569,043
407,859
1,202,113
438,075
604,184
328,953
3,550,227
262,231
366,172
917,673
307,408
562,265
190,153
2,605,903
306,812
41,687
284,440
130,667
41,919
138,800
944,325
233,835
356,762
286,332
109,730
109,078
74,648
1,170,386
131,840
(39,790)
(72,053)
62,053
(1,525)
58,433
138,958
365,675
316,972
214,279
171,783
107,553
133,082
1,309,344
ARMM
Lamitan
Marawi
Sub-total
GRANDTOTAL
264,557
847,503
1,112,060
434,811,411
92,073
193,791
285,864
149,737,942
172,484
653,712
826,196
285,073,468
309,662
412,154
721,816
171,905,561
265,279
375,457
640,736
140,552,157
44,384
36,697
81,080
31,353,404
37,447
3,553
41,000
81,724,717
15,382
352
15,734
3,986,900
52,829
3,905
56,735
85,711,618
90
730,828
775,643
1,318,594
2,251,481
12,402,963
Municipalities of the Republic of the Philippines

Financial Profile
Calendar Year 2013
(In Thousand Pesos)
Region
Financial Condition
Municipalities
Assets
Liabilities
Equity
Income
Expenses
Cash Position
Net Income (Loss)
Cash Bal. Beg.
Net Cash Provided

(Used)
Cash Bal. End
NCR
1 Pateros
Total
283,908
114,808
169,100
151,644
140,036
11,608
71,917
11,685
83,602
283,908
114,808
169,100
151,644
140,036
11,608
71,917
11,685
83,602
26,541
142,697
14,152
41,976
22,450
23,635
51,215
39,849
55,551
44,723
69,478
36,776
21,067
54,047
20,136
20,058
31,846
16,823
66,403
18,435
23,240
36,978
19,037
41,486
94,577
35,913
10,351
51,680
820
39,332
8,358
5,581
35,381
19,911
39,281
15,710
42,076
23,838
11,962
10,738
11,999
5,508
14,986
9,114
16,263
8,377
11,864
20,834
4,834
21,899
49,404
4,873
16,190
91,017
13,332
2,645
14,093
18,054
15,834
19,938
16,270
29,013
27,402
12,938
9,105
43,309
8,137
14,550
16,861
7,709
50,140
10,058
11,376
16,144
14,203
19,587
45,173
31,040
48,989
147,677
43,234
65,584
28,926
32,515
42,782
53,053
65,657
51,079
73,850
43,719
34,275
69,608
48,954
58,988
49,824
60,978
74,836
42,206
42,235
110,546
51,396
57,814
91,871
74,913
41,924
142,626
37,471
46,987
27,609
26,938
33,612
40,924
36,679
50,355
40,868
35,115
34,302
38,150
40,162
32,220
21,856
39,293
45,169
39,212
40,857
85,701
27,091
56,689
83,829
52,705
7,065
5,051
5,762
18,597
1,317
5,576
9,170
12,129
28,978
724
32,982
8,604
(27)
31,458
8,792
26,768
27,968
21,685
29,667
2,994
1,379
24,845
24,304
1,125
8,041
22,209
3,303
5,398
4,802
11,793
4,994
3,335
10,375
941
18,365
3,192
6,114
947
806
16,361
4,913
3,688
464
4,819
20,190
8,557
3,215
11,922
6,200
11,741
2,849
10,930
2,268
3,474
(81)
(7,606)
2,368
3,126
(5,229)
659
(12,155)
3,670
(158)
(233)
(642)
(4,410)
(2,198)
(1,221)
5,209
(4,186)
7,240
(3,488)
(2,504)
(8,894)
(5,727)
(4,585)
8,416
(1,097)
5,571
8,872
4,720
4,187
7,362
6,461
5,146
1,600
6,210
6,862
5,957
714
163
11,951
2,715
2,468
5,672
633
27,430
5,069
711
3,029
473
7,156
11,265
9,833
CAR
91
Abra
1 Baay-Licuan
2 Bangued
3 Boliney
4 Bucay
5 Bucloc
6 Daguioman
7 Danglas
8 Dolores
9 La Paz
10 Lacub
11 Lagangilang
12 Layagan
13 Langiden
14 Luba
15 Malibcong
16 Manabo
17 Pearrubia
18 Pidigan
19 Pilar
20 Sal-lapadan
21 San Isidro
22 San Juan
23 San Quintin
24 Tayum
25 Tineg
26 Tubo

Financial Profile
Calendar Year 2013
(In Thousand Pesos)
Region
27 Villaviciosa
Financial Condition
Cash Position
Sub-Total
37,832
1,106,920
32,662
527,635
5,170
579,285
58,085
1,623,594
41,855
1,240,199
16,230
383,395
11,100
191,311
(9,129)
(37,113)
1,971
154,199
Sub-Total
112,910
134,632
49,046
50,044
39,380
53,252
62,199
54,592
81,193
56,828
76,708
770,783
14,729
94,632
11,346
9,902
12,810
16,111
20,074
18,012
13,679
15,460
38,900
265,653
98,181
40,000
37,700
40,142
26,571
37,141
42,125
36,580
67,514
41,368
37,808
505,130
89,709
145,174
50,954
59,062
33,231
50,325
53,520
66,302
65,272
59,542
52,734
725,827
76,951
108,278
38,885
52,139
30,317
45,779
44,715
54,624
53,372
58,070
49,796
612,926
12,758
36,896
12,069
6,923
2,914
4,546
8,805
11,678
11,901
1,472
2,938
112,901
70,761
70,572
18,230
19,966
16,173
23,702
29,830
22,899
33,329
27,885
34,909
368,257
12,256
4,420
5,095
776
3,437
3,182
592
2,743
155
3,493
(1,175)
34,973
83,017
74,991
23,325
20,742
19,610
26,884
30,422
25,642
33,484
31,378
33,734
403,230
Sub-Total
253,162
154,263
84,855
193,659
209,394
67,298
79,457
1,042,088
120,558
29,590
42,414
57,186
68,278
8,929
41,641
368,596
132,604
124,673
42,441
136,473
141,116
58,369
37,816
673,492
138,042
104,145
67,914
117,040
99,261
62,609
49,402
638,413
105,422
77,025
61,827
96,640
97,145
49,504
46,996
534,557
32,620
27,120
6,087
20,400
2,116
13,106
2,407
103,856
29,664
30,180
21,506
46,344
91,752
34,077
20,441
273,964
18,006
3,552
(1,734)
(13,138)
15,082
8,080
(12,274)
17,573
47,670
33,732
19,771
33,205
106,834
42,157
8,167
291,537
Sub-Total
135,340
83,044
16,761
122,599
79,953
108,716
54,703
601,116
33,546
48,662
10,552
19,976
54,104
22,224
17,570
206,633
101,794
34,382
6,210
102,623
25,849
86,492
37,133
394,483
79,953
47,360
46,008
112,480
56,312
52,657
54,226
448,996
65,093
43,237
45,783
85,534
61,128
40,887
51,141
392,803
14,860
4,123
226
26,946
(4,816)
11,771
3,084
56,193
43,574
21,740
6,306
45,925
17,228
35,365
23,549
193,686
13,873
19,650
2,949
8,193
(5,933)
(1,777)
1,834
38,789
57,446
41,390
9,255
54,119
11,295
33,588
25,382
232,476
Ifugao
1 Aguinaldo
2 Alfonso Lista
3 Asipulo
4 Banaue
5 Hingyon
6 Hungduan
7 Kiangan
8 Lagawe
9 Lamut
10 Mayoyao
11 Tinoc
92
Apayao
1 Calanasan
2 Conner
3 Flora
4 Kabugao
5 Luna
6 Pudtol
7 Sta. Marcela
Kalinga
1 Balbalan
2 Lubuagan
3 Pasil
4 Pinukpuk
5 Rizal - Liwan
6 Tanudan
7 Tinglayan

Financial Profile
Calendar Year 2013
(In Thousand Pesos)
Region
Financial Condition
Benguet
1 Atok
2 Bakun
3 Bokod
4 Buguias
5 Itogon
6 Kabayan
7 Kapangan
8 Kibungan
9 La Trinidad
10 Mankayan
11 Sablan
12 Tuba
13 Tublay
Sub-Total
93
Mt. Province
1 Barlig
2 Bauko
3 Besao
4 Bontoc
5 Natonin
6 Paracelis
7 Sabangan
8 Sadanga
9 Sagada
10 Tadian
Sub-Total
REGIONAL TOTAL
Cash Position
105,592
46,358
196,927
67,004
343,263
53,529
97,847
79,934
421,897
107,857
68,007
248,766
74,886
1,911,868
20,992
19,026
88,649
13,536
146,386
23,574
35,862
31,472
94,055
12,972
21,359
36,875
30,575
575,332
84,599
27,332
108,278
53,468
196,877
29,955
61,985
48,462
327,842
94,886
46,648
211,891
44,311
1,336,536
58,933
71,176
102,210
77,032
171,107
54,782
54,808
58,298
284,556
84,995
44,546
123,245
49,163
1,234,851
49,248
61,437
65,591
72,276
128,994
48,247
49,934
51,792
211,314
73,207
40,409
90,632
40,374
983,455
9,685
9,739
36,619
4,756
42,113
6,535
4,874
6,506
73,242
11,788
4,136
32,613
8,790
251,396
62,920
21,777
126,041
32,819
143,556
36,519
26,505
33,032
179,849
71,019
22,402
91,918
28,085
876,443
1,554
3,144
16,165
(5,831)
31,658
(8,591)
5,058
(2,324)
36,367
13,731
1,779
3,215
2,847
98,773
64,474
24,921
142,207
26,988
175,214
27,928
31,564
30,707
216,216
84,750
24,181
95,134
30,932
975,216
61,973
39,441
66,787
102,624
21,402
87,595
22,701
71,556
74,384
59,200
607,663
6,040,438
9,640
10,539
13,522
22,203
16,326
30,614
4,663
46,579
28,536
25,392
208,016
2,151,865
52,333
28,902
53,265
80,421
5,075
56,981
18,038
24,977
45,848
33,807
399,647
3,888,573
43,899
64,158
44,186
87,691
50,424
94,486
38,343
34,987
40,175
56,579
554,928
5,226,610
36,594
55,404
39,262
77,088
47,086
94,767
32,889
31,040
38,840
56,283
509,252
4,273,193
7,305
8,753
4,924
10,603
3,338
(281)
5,454
3,947
1,335
296
45,676
953,417
64,601
29,462
28,989
51,056
6,793
57,418
13,473
58,977
52,533
16,464
379,766
2,283,427
(15,869)
(6,707)
(3,710)
(10,037)
7,824
(945)
2,460
(1,496)
(1,771)
(1,058)
(31,309)
121,687
48,733
22,754
25,279
41,019
14,618
56,473
15,933
57,481
50,762
15,406
348,457
2,405,114
454,359
87,029
329,963
59,426
189,634
212,937
6,431
118,567
16,320
54,300
241,423
80,598
211,396
43,106
135,334
152,596
99,882
96,080
37,843
77,855
25,303
(10,622)
29,004
10,420
50,647
72,516
51,748
72,892
36,027
110,348
(22,716)
(32,920)
(21,355)
(5,145)
(8,904)
49,800
18,828
51,536
30,882
101,444
Region I
La Union
1 Agoo
2 Aringay
3 Bacnotan
4 Bagulin
5 Balaoan
177,900
89,260
125,083
48,263
128,502

Financial Profile
Calendar Year 2013
(In Thousand Pesos)
Region
6
7
8
9
10
11
12
13
14
15
16
17
18
19
Bangar
Bauang
Burgos
Caba
Luna
Naguilian
Pugo
Rosario
San Gabriel
San Juan
Santo Tomas
Santol
Sudipen
Tubao
94
Pangasinan
1 Agno
2 Aguilar
3 Alcala
4 Anda
5 Asingan
6 Balungao
7 Bani
8 Basista
9 Bautista
10 Bayambang
11 Binalonan
12 Binmaley
13 Bolinao
14 Bugallon
15 Burgos
16 Calasiao
17 Dasol
18 Infanta
19 Labrador
20 Laoac
21 Lingayen
22 Mabini
Financial Condition
Sub-Total
140,912
403,454
60,023
128,778
61,436
218,125
99,326
221,548
60,431
174,177
137,148
184,859
55,892
49,432
3,115,951
82,133
103,582
152,822
92,742
128,955
81,230
77,082
28,286
63,632
246,854
288,609
198,627
244,960
174,849
83,700
255,093
116,323
105,977
113,575
179,694
135,361
71,337
23,642
165,226
11,142
17,992
9,334
103,302
26,499
115,893
21,125
93,813
30,490
13,307
9,357
14,437
1,064,112
117,270
238,229
48,881
110,787
52,102
114,823
72,826
105,655
39,306
80,365
106,658
171,553
46,535
34,995
2,051,840
38,901
11,200
5,836
40,202
39,060
15,296
23,927
16,291
8,971
123,394
70,678
83,012
101,458
42,134
37,829
61,288
16,034
61,130
16,710
48,266
48,480
12,837
43,232
92,382
146,986
52,540
89,895
65,934
53,154
11,995
54,661
123,461
217,931
115,614
143,502
132,715
45,870
193,805
100,288
44,847
96,865
131,429
86,880
58,500
84,229
190,445
38,795
56,281
71,334
113,470
47,975
129,979
54,433
94,788
118,853
58,123
58,425
56,606
1,742,744
65,423
78,484
73,259
71,231
94,637
62,405
90,520
54,657
54,128
173,992
115,697
118,770
155,776
104,360
62,687
170,001
67,372
72,784
51,762
54,207
153,527
73,171
Cash Position
59,798
157,634
37,102
40,996
56,389
100,693
40,168
103,785
39,728
94,111
115,077
40,490
47,611
49,179
1,447,015
24,431
32,811
1,692
15,285
14,946
12,777
7,807
26,194
14,705
677
3,776
17,634
10,814
7,427
295,729
78,933
79,969
32,951
28,702
29,408
30,397
45,540
28,951
20,531
22,617
24,188
18,952
41,719
7,489
833,877
(10,719)
12,751
(8,272)
(612)
(621)
2,128
5,642
(4,702)
(597)
(10,365)
3,558
(13,751)
(16,651)
1,527
(131,723)
68,214
92,720
24,679
28,090
28,787
32,524
51,182
24,249
19,934
12,253
27,746
5,201
25,068
9,016
702,154
59,457
62,654
76,756
63,510
87,799
53,988
95,104
48,707
45,107
160,371
104,022
108,173
125,961
90,845
57,645
134,967
59,649
64,379
43,288
57,996
127,513
69,112
5,967
15,830
(3,497)
7,721
6,838
8,417
(4,584)
5,949
9,022
13,622
11,675
10,596
29,815
13,515
5,042
35,035
7,723
8,405
8,474
(3,789)
26,014
4,059
12,710
26,827
27,669
12,712
29,353
35,903
21,647
4,363
5,525
15,299
76,385
17,260
56,701
29,568
10,086
17,395
35,197
15,154
16,220
17,435
21,457
1,903
(5,628)
5,113
(16,929)
4,119
(1,649)
(18,689)
(8,825)
(1,280)
3,395
(3,046)
(3,304)
11,040
13,678
463
(998)
(7,658)
(7,318)
(8,226)
1,382
13,924
5,168
1,465
7,082
31,941
10,740
16,832
27,704
17,214
12,822
3,083
8,920
12,253
73,081
28,300
70,380
30,031
9,087
9,737
27,879
6,928
17,602
31,359
26,625
3,368

Financial Profile
Calendar Year 2013
(In Thousand Pesos)
Region
95
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
Financial Condition
Malasiqui
Manaoag
Mangaldan
Mangatarem
Mapandan
Natividad
Pozorrubio
Rosales
San Fabian
San Jacinto
San Manuel
San Nicolas
San Quintin
Sison
Sta. Barbara
Sta. Maria
Sto. Tomas
Sual
Tayug
Umingan
Urbiztondo
Villasis
Sub-total
Ilocos Sur
1 Alilem
2 Banayoyo
3 Bantay
4 Burgos
5 Cabugao
6 Caoayan
7 Cervantes
8 G. Del Pilar
9 Galimuyod
10 Lidlidda
11 Magsingal
12 Nagbukel
13 Narvacan
Cash Position
271,910
120,461
277,122
119,986
101,056
47,517
316,509
255,250
118,478
87,298
198,210
40,792
92,659
296,034
290,336
77,903
83,102
1,492,446
98,047
58,064
183,962
359,050
8,011,616
83,469
9,149
91,390
77,053
27,843
9,041
32,140
24,407
55,572
39,520
43,203
15,643
6,671
77,595
124,778
4,858
13,190
1,199,155
23,042
12,601
75,554
29,737
2,998,545
188,441
111,313
185,732
42,933
73,213
38,477
284,369
230,843
62,906
47,778
155,007
25,149
85,988
218,439
165,558
73,046
69,912
293,291
75,004
45,464
108,408
329,313
5,013,071
174,252
101,762
176,335
128,340
64,850
55,908
132,005
142,695
113,782
77,955
120,621
101,398
68,602
85,773
142,887
60,234
42,300
154,156
84,604
123,137
78,274
118,996
4,367,714
157,354
93,032
155,674
96,216
59,557
45,041
102,686
135,036
113,052
70,553
111,902
99,929
62,349
71,417
128,868
55,228
44,700
136,427
73,166
111,516
50,611
115,221
3,886,538
16,897
8,730
20,661
32,124
5,293
10,867
29,319
7,658
730
7,402
8,719
1,469
6,254
14,355
14,019
5,006
(2,400)
17,729
11,438
11,621
27,663
3,775
481,177
118,664
131,163
176,944
159,815
276,667
100,211
183,844
80,225
107,221
103,025
263,815
100,182
469,617
44,163
31,306
92,829
20,562
72,009
18,255
118,546
20,479
25,290
17,664
88,360
4,167
172,254
74,500
99,857
84,115
139,253
204,658
81,956
65,298
59,746
81,931
85,361
175,455
96,016
297,364
52,496
64,837
105,192
65,181
141,617
53,931
72,750
49,251
60,071
54,698
94,438
62,244
221,443
32,419
29,148
74,065
40,257
98,385
39,625
61,650
30,171
44,663
29,127
88,551
76,368
117,109
20,077
35,689
31,127
24,924
43,232
14,305
11,100
19,081
15,408
25,571
5,886
(14,124)
104,333
34,411
7,410
51,068
17,509
10,452
13,569
66,348
22,342
70,050
53,626
10,318
10,375
15,759
56,443
34,177
23,712
24,145
26,552
15,801
20,447
3,688
43,718
1,138,690
62,042
65,485
10,077
75,951
85,148
14,943
21,184
48,002
83,346
37,340
45,748
46,292
92,260
7,117
12,231
6,329
4,579
2,004
(3,705)
(1,436)
7,707
(26,642)
(3,320)
(5,909)
(8,949)
3,870
26,755
12,659
(9,826)
(11,848)
1,531
(2,284)
(12,977)
(425)
(4,570)
(30,912)
41,528
19,641
57,397
22,088
12,456
9,864
64,912
30,049
43,408
50,306
4,410
1,426
19,629
83,198
46,836
13,886
12,297
28,083
13,517
7,469
3,263
39,148
1,107,778
1,940
504
22,456
(19,835)
(31,082)
(3,389)
12,579
(7,149)
(26,435)
(4,225)
(30,607)
(9,339)
(42,434)
63,982
65,988
32,533
56,117
54,065
11,554
33,763
40,853
56,911
33,116
15,140
36,953
49,826

Financial Profile
Calendar Year 2013
(In Thousand Pesos)
Region
96
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
Financial Condition
Quirino
Salcedo
San Emilio
San Esteban
San Ildefonso
San Juan
San Vicente
Santa
Santiago
Sigay
Sinait
Sta. Catalina
Sta. Cruz
Sta. Lucia
Sta. Maria
Sto. Domingo
Sugpon
Suyo
Tagudin
Sub-Total
Ilocos Norte
1 Adams
2 Bacarra
3 Badoc
4 Bangui
5 Banna
6 Burgos
7 Carasi
8 Currimao
9 Dingras
10 Dumalneg
11 Marcos
12 Nueva Era
13 Pagudpud
14 Paoay
15 Pasuquin
16 Piddig
Cash Position
101,393
136,126
98,331
118,299
125,173
335,338
60,081
102,440
61,924
132,754
269,648
56,630
317,207
192,899
342,405
96,307
138,279
123,433
187,228
5,267,287
21,203
36,975
15,308
25,376
15,434
83,384
6,416
8,398
6,363
20,236
30,695
25,224
143,368
65,794
122,932
12,004
46,168
35,240
72,673
1,519,075
80,190
99,151
83,022
92,922
109,739
251,954
53,665
94,042
55,561
112,518
238,953
31,406
173,839
127,105
219,473
84,304
92,111
88,193
114,555
3,748,212
70,606
73,331
70,857
53,019
41,957
102,088
48,571
69,023
95,721
52,244
91,954
47,454
124,766
92,638
134,984
76,167
40,728
58,916
107,590
2,550,763
48,724
41,300
39,652
35,979
26,627
67,645
32,236
46,609
44,278
28,001
65,843
40,011
75,580
57,983
90,970
48,336
27,804
46,997
99,537
1,725,650
21,882
32,031
31,204
17,040
15,330
34,442
16,336
22,414
51,443
24,242
26,111
7,443
49,185
34,656
44,014
27,832
12,923
11,919
8,053
825,112
41,711
109,310
59,143
27,909
42,660
91,847
15,433
24,273
13,099
77,555
135,708
27,427
118,195
96,141
144,751
48,366
82,118
34,629
33,977
1,912,070
(4,415)
(19,935)
(7,305)
9,037
(13,531)
(6,512)
(6,785)
(3,060)
26,263
4,959
(23,155)
4,722
87
20,307
(26,926)
362
(16,233)
(9,641)
32,292
(176,483)
37,296
89,375
51,839
36,946
29,129
85,335
8,649
21,213
39,362
82,514
112,553
32,150
118,282
116,448
117,824
48,729
65,885
24,988
66,269
1,735,588
56,845
121,290
226,170
123,082
299,966
69,547
50,373
90,384
168,018
42,718
94,471
262,389
139,264
127,606
138,030
200,736
10,303
62,131
44,693
28,937
40,329
14,617
7,321
17,067
69,191
5,564
37,838
99,719
25,131
56,455
22,772
99,347
46,542
59,159
181,477
94,145
259,638
54,930
43,052
73,317
98,826
37,154
56,632
162,669
114,133
71,151
115,258
101,389
39,618
101,017
115,595
69,333
102,282
60,700
31,822
47,712
86,521
35,394
55,141
81,093
75,451
87,330
93,510
72,374
31,356
70,947
74,867
60,398
47,535
47,333
27,612
42,170
83,556
23,396
41,800
54,900
56,260
64,968
66,166
58,889
8,262
30,070
40,728
8,936
54,747
13,367
4,210
5,542
2,964
11,998
13,341
26,193
19,190
22,362
27,344
13,485
24,042
20,456
57,021
70,467
83,164
21,539
20,782
32,393
25,038
8,149
32,726
33,582
51,102
20,471
47,610
37,918
(5,371)
30,561
(6,076)
(15,185)
(19,284)
11,135
(7,815)
13
1,406
3,970
526
10,153
16,556
5,167
7,065
(13,205)
18,671
51,018
50,945
55,282
63,879
32,674
12,967
32,407
26,444
12,120
33,252
43,735
67,658
25,637
54,675
24,713

Financial Profile
Calendar Year 2013
(In Thousand Pesos)
Region
17
18
19
20
21
Financial Condition
Pinili
San Nicolas
Sarrat
Solsona
Vintar
Cash Position
REGIONAL TOTAL
160,206
289,749
188,445
228,183
136,072
3,213,543
19,608,398
20,830
61,265
39,434
36,135
58,491
857,570
6,439,301
139,376
228,484
149,011
192,048
77,581
2,355,974
13,169,097
86,330
113,655
67,261
92,148
113,853
1,628,140
10,289,361
57,242
90,969
47,529
64,075
100,824
1,212,793
8,271,996
29,088
22,686
19,731
28,073
13,029
415,347
2,017,365
53,942
90,633
87,049
100,804
33,991
952,878
4,837,515
2,870
27,615
16,188
(13,039)
20,860
74,110
(265,008)
56,811
118,248
103,237
87,765
54,851
1,026,988
4,572,507
Sub-Total
48,180
45,112
31,680
50,774
12,946
25,595
214,287
10,527
16,207
10,352
34,237
6,468
12,378
90,170
37,653
28,904
21,328
16,538
6,478
13,217
124,118
38,885
29,983
23,554
22,847
25,372
21,590
162,230
39,178
28,779
23,504
20,425
25,867
21,502
159,256
(294)
1,204
50
2,422
(496)
88
2,974
23,599
21,731
14,021
31,603
6,156
14,382
111,491
(1,025)
(2,240)
(2,167)
5,703
722
3,348
4,341
22,574
19,491
11,854
37,306
6,877
17,729
115,832
125,153
124,046
68,420
203,459
144,321
475,766
86,136
134,265
174,750
47,687
107,968
66,179
172,875
229,575
91,909
233,400
71,676
151,664
88,223
42,023
10,163
47,239
28,939
84,220
33,836
73,696
58,897
17,494
32,854
32,451
50,098
15,908
65,653
142,080
5,486
37,799
36,930
82,023
58,257
156,220
115,382
391,546
52,300
60,569
115,853
30,193
75,114
33,727
122,777
213,667
26,256
91,320
66,190
113,864
69,536
76,150
82,913
88,473
155,881
185,377
67,302
78,523
89,107
59,553
81,743
72,454
144,987
163,116
60,048
159,998
81,299
59,121
63,708
71,371
78,346
73,948
115,533
154,875
60,773
72,225
82,452
59,337
64,409
68,719
125,685
119,008
53,168
158,817
75,657
48,326
5,828
4,779
4,567
14,525
40,348
30,502
6,529
6,298
6,655
216
17,334
3,735
19,302
44,107
6,880
1,181
5,642
10,795
16,884
15,096
15,112
159,716
84,964
138,400
30,906
23,725
29,644
13,481
47,458
6,212
21,993
68,060
7,379
59,740
9,134
59,122
(6,677)
(2,620)
2,459
(48,771)
(14,090)
(18,604)
1,858
(9,145)
(6,397)
(1,281)
(2,810)
(4,864)
(3,178)
(1,950)
(2,392)
(14,650)
28
7,885
10,207
12,475
17,571
110,945
70,873
119,796
32,764
14,579
23,247
12,199
44,648
1,348
18,814
66,110
4,987
45,090
9,162
67,007
Sub-Total
Region: II
97
Batanes
1 Basco
2 Itbayat
3 Ivana
4 Mahatao
5 Sabtang
6 Uyugan
Cagayan
1 Abulug
2 Alcala
3 Allacapan
4 Amulung
5 Aparri
6 Baggao
7 Ballesteros
8 Buguey
9 Calayan
10 Camalaniugan
11 Claveria
12 Enrile
13 Gattaran
14 Gonzaga
15 Iguig
16 Lallo
17 Lasam
18 Pamplona

Financial Profile
Calendar Year 2013
(In Thousand Pesos)
Region
19
20
21
22
23
24
25
26
27
28
Financial Condition
Peablanca
Piat
Rizal
Sanchez Mira
Solana
Sta. Ana
Sta. Praxedes
Sta. Teresita
Sto. Nio
Tuao
Sub-Total
98
Isabela
1 Alicia
2 Angadanana
3 Aurora
4 Benito Soliven
5 Burgos
6 Cabagan
7 Cabatuan
8 Cordon
9 Delfin Albano
10 Dinapigue
11 Divilacan
12 Echague
13 Gamu
14 Jones
15 Luna
16 Maconacon
17 Mallig
18 Naguilian
19 Palanan
20 Quezon
21 Quirino
22 Ramon
23 Reina Mercedes
24 Roxas
25 San Agustin
Cash Position
218,620
132,375
58,510
127,195
193,338
154,402
28,131
67,139
142,648
234,466
4,066,072
12,687
35,906
15,185
36,023
95,250
53,378
5,476
17,193
39,999
27,340
1,205,495
205,933
96,469
43,325
91,172
98,088
101,025
22,655
49,946
102,649
207,126
2,860,576
165,020
60,570
48,503
68,511
125,237
102,474
33,281
54,656
88,166
101,020
2,623,020
146,653
68,149
45,499
59,170
103,228
96,454
32,536
51,957
76,394
100,136
2,326,533
18,367
(7,579)
3,003
9,341
22,009
6,021
745
2,699
11,773
884
296,487
34,435
70,483
3,048
49,503
25,918
47,891
9,055
18,941
24,360
51,451
1,142,109
(15,998)
(27,036)
(1,999)
(1,462)
6,427
(15,728)
(2,716)
8,396
(3,643)
(4,805)
(183,765)
18,437
43,447
1,049
48,041
32,345
32,163
6,340
27,337
20,717
46,646
958,344
135,735
89,917
190,936
53,601
132,798
184,415
96,252
121,059
97,844
124,338
135,903
293,614
66,286
270,237
160,765
55,123
102,573
54,637
137,652
106,938
155,429
222,307
58,458
196,080
60,721
56,190
53,435
50,655
35,573
53,456
174,569
61,773
41,144
43,780
4,557
8,251
85,542
42,555
91,420
83,639
20,052
60,204
15,635
36,013
37,109
76,448
136,205
16,343
135,721
16,220
79,544
36,482
140,281
18,028
79,342
9,846
34,479
79,915
54,064
119,782
127,652
208,073
23,731
178,816
77,126
35,071
42,369
39,001
101,639
69,829
78,981
86,103
42,115
60,359
44,501
124,410
78,084
73,420
62,257
49,601
108,441
81,264
89,981
73,034
99,932
98,104
178,010
65,025
141,107
53,128
68,127
60,995
64,472
106,931
75,123
53,887
153,367
99,573
128,289
67,971
113,292
70,489
69,117
63,401
46,448
107,119
76,185
81,980
67,171
81,587
84,009
149,513
51,394
114,768
44,930
66,242
59,383
54,580
100,413
51,200
53,508
137,939
98,522
123,531
56,855
11,119
7,595
4,303
(1,144)
3,153
1,322
5,079
8,001
5,863
18,345
14,095
28,497
13,630
26,339
8,198
1,885
1,613
9,892
6,518
23,923
379
15,428
1,052
4,758
11,116
22,230
22,940
39,864
4,034
10,860
86,390
7,016
2,638
18,528
12,327
32,037
133,689
2,174
5,738
6,678
15,288
14,373
13,684
17,223
8,732
52,902
40,515
22,590
46,459
6,730
1,436
(1,317)
(5,004)
785
9,394
28,741
(1,683)
798
438
(2,177)
1,505
(19,963)
3,896
(2,098)
800
3,553
4,786
1,440
4,998
3,710
(10,609)
(1,212)
(11,977)
(5,261)
6,469
23,666
21,623
34,860
4,819
20,253
115,131
5,333
3,436
18,966
10,150
33,542
113,726
6,070
3,640
7,478
18,841
19,158
15,125
22,221
12,442
42,293
39,303
10,613
41,198
13,199

Financial Profile
Calendar Year 2013
(In Thousand Pesos)
Region
26 San Guillermo
27 San Isidro
28 San Manuel
29 San Mariano
30 San Mateo
31 San Pablo
32 Sta. Maria
33 Sto. Tomas
34 Tumauini
Financial Condition
Cash Position
99
Sub-Total
179,498
340,348
102,907
426,905
226,674
76,381
80,862
212,941
4,950,135
55,911
36,513
46,470
213,549
87,430
44,157
24,972
85,820
2,031,311
123,587
303,835
56,437
213,357
139,245
32,223
55,890
127,122
2,918,824
72,885
48,240
65,413
208,794
125,697
93,518
62,086
126,945
3,058,112
60,099
40,984
60,130
184,239
110,650
76,469
61,452
112,699
2,730,297
12,785
7,256
5,283
24,555
15,048
17,050
634
14,246
327,815
8,990
23,617
8,950
63,597
12,092
15,163
2,011
29,721
809,779
1,778
(4,564)
4,380
(5,038)
1,192
1,293
48
(10,118)
417
10,767
19,054
13,329
58,558
13,284
16,456
2,059
19,602
810,196
Sub-Total
446,501
27,592
115,421
104,970
164,250
118,391
74,483
108,053
135,752
108,951
100,731
92,940
290,272
61,056
69,561
2,018,923
115,780
9,356
13,140
13,580
31,566
36,996
39,736
19,069
15,040
20,545
9,784
27,284
67,339
12,182
15,130
446,528
330,721
18,236
102,280
91,390
132,684
81,395
34,747
88,984
120,712
88,406
90,947
65,656
222,933
48,874
54,431
1,572,396
153,342
44,274
101,949
92,540
125,225
116,952
56,725
76,739
88,713
89,089
83,691
56,387
186,382
67,283
44,496
1,383,787
133,214
41,075
85,131
79,118
114,186
101,601
48,832
61,422
76,570
75,008
71,295
50,056
129,445
67,087
39,559
1,173,599
20,128
3,198
16,818
13,422
11,039
15,351
7,893
15,317
12,143
14,082
12,396
6,330
56,937
196
4,937
210,187
10,660
7,331
24,667
44,923
38,983
18,770
1,642
36,347
65,911
39,710
30,664
10,182
48,942
13,066
21,310
413,107
12,861
(2,710)
1,982
4,719
15,461
3,589
378
8,523
5,613
7,912
(529)
(1,640)
18,749
(2,518)
(4,735)
67,656
23,520
4,621
26,649
49,643
54,444
22,358
2,021
44,870
71,524
47,621
30,135
8,543
67,691
10,548
16,575
480,763
84,729
110,098
172,919
172,640
202,247
18,201
760,833
12,010,250
29,127
41,013
56,586
57,028
77,518
9,988
271,259
4,044,762
55,602
69,085
116,333
115,612
124,729
8,213
489,574
7,965,488
78,422
78,143
104,326
148,566
174,620
39,831
623,907
7,851,057
71,397
64,529
86,003
134,620
147,749
39,022
543,321
6,933,006
7,024
13,613
18,323
13,946
26,871
809
80,587
918,050
4,179
13,139
32,473
6,127
19,039
1,342
76,299
2,552,785
1,280
4,239
30,195
93
17,962
(250)
53,520
(57,832)
5,459
17,379
62,668
6,221
37,001
1,092
129,819
2,494,953
Nueva Viscaya
1 A. Castaneda
2 Ambaguio
3 Aritao
4 Bagabag
5 Bambang
6 Bayombong
7 Diadi
8 Dupax del Norte
9 Dupax del Sur
10 Kasibu
11 Kayapa
12 Quezon
13 Solano
14 Sta. Fe
15 Villaverde
Quirino
1 Aglipay
2 Cabarroguis
3 Diffun
4 Maddela
5 Nagtipunan
6 Saguday
Sub-Total
REGIONAL TOTAL

Financial Profile
Calendar Year 2013
(In Thousand Pesos)
Region
Financial Condition
Cash Position
Region III
Aurora
1 Baler
2 Casiguran
3 Disalag
4 Dinalungan
5 Dingalan
6 Dipaculao
7 Maria Aurora
8 San Luis
100
Bataan
1 Abucay
2 Bagac
3 Dinalupihan
4 Hermosa
5 Limay
6 Mariveles
7 Morong
8 Orani
9 Orion
10 Pilar
11 Samal
Bulacan
1 Angat
2 Balagtas
3 Baliuag
4 Bocaue
5 Bulacan
6 Bustos
7 Calumpit
8 D.R. Trinidad
9 Guiguinto
Sub-Total
106,893
142,117
41,624
56,740
98,378
86,553
98,429
185,031
815,765
46,612
28,686
11,508
6,710
31,529
12,309
42,445
101,431
281,228
60,281
113,431
30,116
50,031
66,849
74,245
55,984
83,600
534,537
92,908
110,707
61,849
58,582
70,515
84,783
104,849
102,240
686,432
91,146
102,185
58,814
52,279
59,550
77,923
92,569
97,471
631,937
1,761
8,522
3,034
6,302
10,965
6,860
12,280
4,769
54,495
39,966
19,073
14,306
13,846
4,700
4,870
17,634
5,018
119,414
(6,483)
10,476
659
217
4,784
(388)
2,821
(1,177)
10,908
33,483
29,549
14,965
14,063
9,484
4,482
20,455
3,841
130,322
Sub-Total
152,680
136,747
162,611
219,806
1,002,161
1,692,257
116,996
234,797
69,754
126,948
69,295
3,984,050
34,030
109,150
61,866
76,764
207,359
1,305,627
59,082
82,116
29,521
45,700
18,710
2,029,923
118,650
27,597
100,745
143,042
794,802
386,630
57,914
152,681
40,233
81,248
50,585
1,954,127
79,435
72,574
171,487
123,543
362,684
325,125
93,737
126,948
88,707
76,189
72,257
1,592,687
67,123
61,613
142,735
101,718
290,320
267,034
78,963
113,751
77,677
73,716
70,341
1,344,989
12,313
10,961
28,753
21,825
72,364
58,091
14,774
13,198
11,030
2,473
1,917
247,698
26,268
5,541
25,988
18,008
268,569
13,490
15,950
29,410
9,228
18,400
11,982
442,832
(2,351)
(672)
11,883
4,504
(130,057)
17,409
(3,132)
23,136
3,088
(8,799)
4,112
(80,879)
23,917
4,868
37,872
22,512
138,512
30,899
12,818
52,545
12,316
9,601
16,093
361,953
133,200
211,461
371,614
251,311
136,815
91,270
167,255
228,637
243,401
61,234
59,665
120,819
57,842
43,417
32,392
60,441
62,083
176,908
71,967
151,796
250,795
193,469
93,398
58,878
106,814
166,554
66,493
106,163
150,061
315,605
205,222
114,775
102,777
179,874
128,554
244,482
94,159
141,676
290,978
204,842
112,954
100,909
174,725
81,874
213,981
12,004
8,384
24,627
380
1,821
1,867
5,149
46,681
30,501
40,910
28,675
45,479
31,321
6,657
4,250
37,913
82,768
7,715
1,116
8,374
36,471
(128)
(1,104)
76
(24,522)
(14,725)
11,921
42,026
37,049
81,950
31,193
5,553
4,326
13,391
68,043
19,636

Financial Profile
Calendar Year 2013
(In Thousand Pesos)
Region
10 Hagonoy
11 Marilao
12 Norzagaray
13 Obando
14 Pandi
15 Paombong
16 Plaridel
17 Pulilan
18 San Ildefonso
19 San Miguel
20 San Rafael
21 Sta. Maria
Financial Condition
Sub-Total
101
Nueva Ecija
1 Aliaga
2 Bongabon
3 Cabiao
4 Carrangalan
5 Cuyapo
6 Gabaldon
7 G.M. Natividad
8 Gen. Tinio
9 Guimba
10 Jaen
11 Laur
12 Licab
13 Llanera
14 Lupao
15 Nampicuan
16 Pantabangan
17 Pearanda
18 Quezon
18 Rizal
20 San Antonio
21 San Isidro
22 San Leonardo
23 Sta. Rosa
Cash Position
590,628
706,314
710,674
42,921
193,573
132,822
161,395
309,885
423,799
289,576
313,002
557,747
6,267,300
156,040
125,812
174,376
17,556
39,713
89,087
51,321
112,773
349,550
232,457
107,170
117,015
2,247,671
434,588
580,502
536,298
25,365
153,859
43,735
110,074
197,112
74,249
57,119
205,832
440,732
4,019,628
178,654
434,118
272,865
94,342
113,680
81,349
191,364
228,530
184,674
210,705
155,977
430,960
4,124,731
150,629
360,321
208,245
93,452
98,832
68,787
173,657
193,855
167,851
190,789
143,098
341,623
3,607,238
28,025
73,797
64,620
889
14,849
12,562
17,707
34,675
16,823
19,915
12,879
89,337
517,493
64,321
76,412
117,426
13,565
38,295
4,722
18,996
76,365
32,372
17,540
85,511
96,514
927,727
(13,887)
32,473
55,838
574
10,498
3,284
1,162
15,475
26,458
(1,168)
17,844
42,710
208,738
50,435
108,884
173,264
14,139
48,793
8,005
20,158
91,840
58,830
16,372
103,354
139,224
1,136,465
281,098
277,761
128,837
190,646
208,020
146,503
117,380
173,353
241,196
93,584
167,977
79,684
142,255
106,485
96,577
755,967
106,503
83,855
70,035
245,593
251,117
157,233
176,906
188,287
102,822
55,916
86,145
98,502
62,450
100,441
123,237
42,694
83,164
34,929
115,140
57,588
27,945
334,621
98,475
73,997
55,525
204,972
210,508
69,592
104,192
89,475
26,015
134,730
121,875
48,001
54,930
72,912
117,958
50,890
84,812
44,755
27,115
48,897
68,631
421,345
8,028
9,858
14,510
40,621
40,609
87,640
95,119
112,537
110,449
117,267
109,199
76,943
79,571
126,544
171,928
102,363
82,748
66,548
74,271
74,351
43,626
192,814
63,789
70,522
97,834
59,941
113,365
120,686
69,180
110,850
109,928
103,148
100,046
72,336
63,680
110,438
157,819
77,133
78,811
58,209
69,704
72,681
35,561
110,103
58,019
62,254
90,605
55,754
107,669
103,872
25,939
1,687
521
14,120
9,153
4,608
15,891
16,105
14,109
25,230
3,938
8,339
4,567
1,670
8,065
82,711
5,770
8,268
7,229
4,187
5,696
16,814
19,551
57,500
4,279
35,883
18,766
5,076
17,334
3,991
34,714
11,463
11,354
3,856
11,031
4,186
5,183
36,649
11,159
16,643
7,093
17,591
17,483
26,193
191
(30,698)
(1,459)
220
(7,890)
4,818
10,815
406
4,218
(3,208)
3,251
(2,269)
(2,446)
1,066
2,768
9,215
3,661
(12,223)
3,387
(1,044)
4,077
5,570
19,741
26,802
2,820
36,104
10,876
9,895
28,148
4,397
38,932
8,255
14,606
1,587
8,585
5,251
7,950
45,864
14,820
4,420
10,480
16,548
21,560
31,763

Financial Profile
Calendar Year 2013
(In Thousand Pesos)
Region
24 Sto. Domingo
25 Talavera
26 Talugtog
27 Zaragosa
Financial Condition
Cash Position
102
Sub-Total
132,769
212,826
62,721
76,630
2,888,804
68,785
196,747
66,111
34,906
2,084,349
88,018
185,761
55,664
88,816
2,580,674
75,610
149,771
46,383
73,107
2,222,671
12,408
35,990
9,281
15,709
358,003
32,496
10,290
4,680
25,456
449,900
7,018
3,105
(1,659)
(7,707)
(6,814)
39,515
13,396
3,021
17,748
443,086
Sub-Total
93,178
68,202
28,917
47,917
103,606
90,596
261,105
78,296
106,516
78,979
271,223
26,085
115,424
181,085
64,824
30,749
146,249
44,835
1,837,784
29,581
46,578
13,315
13,059
83,697
63,036
135,537
18,377
27,402
38,825
32,093
6,289
32,505
80,929
48,945
10,511
23,955
7,185
711,819
63,597
21,624
15,602
34,857
19,910
27,560
125,568
59,918
79,113
40,154
239,130
19,796
82,918
100,155
15,879
20,238
122,294
37,650
1,125,965
168,323
159,492
94,791
140,034
166,465
166,655
200,307
109,270
158,595
82,972
288,022
74,342
223,361
76,037
108,391
77,473
66,558
62,831
2,423,921
157,246
153,508
86,365
143,008
154,123
158,356
185,380
89,130
157,834
80,304
269,121
67,809
215,065
74,296
105,664
75,809
63,331
62,212
2,298,560
11,077
5,984
8,426
(2,974)
12,342
8,300
14,927
20,141
761
2,668
18,900
6,533
8,296
1,740
2,727
1,664
3,228
619
125,361
21,572
6,402
17,383
859
10,133
4,893
82,245
3,225
56,081
18,519
64,913
6,478
45,914
44,701
19,436
7,092
120,027
5,642
535,516
1,427
4,434
(3,580)
(254)
(4)
2,198
(15,163)
4,401
(44,810)
1,989
(7,298)
4,230
8,574
7,447
(562)
2,499
(45,200)
(938)
(80,608)
22,999
10,837
13,804
605
10,128
7,092
67,082
7,626
11,271
20,508
57,616
10,709
54,488
52,148
18,874
9,591
74,827
4,704
454,908
65,451
184,529
596,954
261,682
301,800
179,864
92,746
103,851
283,060
27,649
65,174
194,094
71,589
136,532
67,218
19,251
33,120
94,556
37,801
119,355
402,861
190,093
165,268
112,646
73,494
70,731
188,504
38,330
113,418
150,156
212,796
202,502
139,191
97,976
83,751
103,647
39,110
100,858
135,606
202,838
188,339
137,933
91,082
79,984
84,466
(780)
12,560
14,550
9,957
14,163
1,258
6,895
3,767
19,181
13,165
4,853
49,892
23,732
81,477
40,174
2,032
11,396
9,542
435
4,609
(4,731)
(1,336)
(23,707)
(7,908)
1,423
4,269
4,960
13,600
9,462
45,161
22,396
57,770
32,266
3,455
15,665
14,502
Pampanga
1 Apalit
2 Arayat
3 Bacolor
4 Candaba
5 Florida Blanca
6 Guagua
7 Lubao
8 Macabebe
9 Magalang
10 Masantol
11 Mexico
12 Minalin
13 Porac
14 San Luis
15 San Simon
16 Sasmuan
17 Sta. Ana
18 Sta. Rita
19 Sto. Tomas
Tarlac
1 Anao
2 Bamban
3 Camiling
4 Capas
5 Concepcion
6 Gerona
7 La Paz
8 Mayantoc
9 Moncada
201,554
409,573
128,832
111,536
4,973,154

Financial Profile
Calendar Year 2013
(In Thousand Pesos)
Region
10 Paniqui
11 Pura
12 Ramos
13 San Clemente
14 San Jose
15 San Manuel
16 Sta. Ignacia
17 Victoria
Financial Condition
Sub-Total
103
Zambales
1 Botolan
2 Cabangan
3 Candelaria
4 Castillejos
5 Iba
6 Masinloc
7 Palauig
8 San Antonio
9 San Felipe
10 San Marcelino
11 San Narciso
12 Sta. Cruz
13 Subic
Sub-Total
REGIONAL TOTAL
Cash Position
304,666
54,261
83,275
66,721
116,585
88,178
124,844
130,983
3,039,448
128,491
14,067
18,767
7,351
15,458
38,374
42,908
25,000
999,598
176,175
40,194
64,508
59,371
101,127
49,804
81,936
105,983
2,039,850
146,171
53,008
43,843
39,357
77,130
48,260
89,146
102,069
1,740,753
129,049
50,270
40,998
32,483
64,383
46,952
86,446
96,906
1,607,702
17,122
2,738
2,846
6,874
12,748
1,308
2,700
5,163
133,050
56,861
13,812
15,595
8,278
19,316
8,388
19,584
57,625
435,723
(13,451)
710
(5,737)
3,045
4,130
(3,192)
4,643
5,759
(26,077)
43,411
14,522
9,858
11,324
23,446
5,196
24,227
63,384
409,646
267,843
53,579
104,734
128,869
101,860
929,407
85,533
192,218
66,154
142,159
102,622
273,020
294,536
2,742,536
23,660,036
88,693
28,823
24,453
52,955
70,204
591,384
15,028
63,433
19,304
28,064
23,641
143,149
172,335
1,321,467
10,480,512
179,150
24,756
80,281
75,914
31,657
338,023
70,504
128,785
46,851
114,095
78,981
129,871
122,201
1,421,069
13,179,525
154,634
60,897
80,788
103,838
103,810
256,941
82,310
94,427
61,024
111,317
57,654
144,437
203,164
1,515,242
14,664,440
125,835
57,678
66,291
89,584
92,018
208,341
80,717
78,901
53,744
99,890
54,060
123,259
200,269
1,330,589
13,043,686
28,799
3,219
14,497
14,254
11,792
48,600
1,593
15,526
7,280
11,427
3,594
21,177
2,895
184,653
1,620,754
6,181
10,065
18,140
11,253
6,137
382,068
7,308
45,906
3,199
16,670
34,363
62,699
9,355
613,344
3,524,458
3,633
701
6,956
6,915
886
16,441
3,027
(1,397)
943
(1,241)
(3,923)
35,235
5,259
73,434
98,702
9,814
10,766
25,096
18,168
7,023
398,510
10,336
44,509
4,142
15,429
30,439
97,934
14,614
686,778
3,623,159
89,053
102,364
633,968
31,306
335,718
378,639
223,122
119,883
21,156
11,915
413,165
6,484
199,456
100,425
56,758
17,826
67,897
90,450
220,803
24,822
136,262
278,214
166,364
102,058
67,981
49,903
183,762
41,570
271,517
382,657
99,255
63,910
50,017
42,518
143,243
35,063
181,506
185,362
85,916
54,073
17,965
7,385
40,519
6,507
90,011
197,295
13,340
9,837
35,641
27,456
28,565
10,284
10,779
90,214
33,057
81,916
10,215
4,841
33,179
277
4,830
81,365
(3,213)
(12,984)
45,856
32,297
61,744
10,561
15,610
171,578
29,844
68,931
Region IV - A
Batangas
1 Agoncillo
2 Alitagtag
3 Balayan
4 Balete
5 Bauan
6 Calaca
7 Calatagan
8 Cuenca

Financial Profile
Calendar Year 2013
(In Thousand Pesos)
104
Region
9 Ibaan
10 Laurel
11 Lemery
12 Lian
13 Lobo
14 Mabini
15 Malvar
16 Mataas Na Kahoy
17 Nasugbu
18 Padre Garcia
19 Rosario
20 San Jose
21 San Juan
22 San Luis
23 San Nicolas
24 San Pascual
25 Sta. Teresita
26 Sto. Tomas
27 Taal
28 Talisay
29 Taysan
30 Tingloy
31 Tuy
Cavite
1 Alfonso
2 Amadeo
3 Carmona
4 Gen. E Aguinaldo
5 GMA
6 Gen. Trias
7 Indang
8 Kawit
9 Magallanes
10 Maragondon
11 Mendez-Nunez
12 Naic
13 Noveleta
Financial Condition
Sub-Total
Cash Position
154,692
196,507
287,586
101,007
77,189
248,669
441,050
94,546
663,562
176,872
247,392
300,312
213,689
52,341
44,630
296,734
77,880
1,827,717
148,498
153,972
172,272
18,048
203,297
8,112,515
33,607
29,844
118,422
32,449
15,325
62,392
27,529
22,770
365,413
44,324
63,940
42,465
51,854
15,794
5,142
70,204
11,703
762,294
38,917
41,283
48,202
9,448
20,266
2,760,770
121,085
166,663
169,164
68,558
61,864
186,277
413,521
71,775
298,149
132,548
183,452
257,847
161,834
36,547
39,488
226,530
66,177
1,065,423
109,581
112,689
124,070
8,600
183,031
5,351,745
93,069
80,807
153,539
86,258
78,249
130,849
137,137
55,146
264,101
98,118
201,167
130,564
175,385
57,096
46,689
161,945
42,220
434,866
91,221
103,048
99,502
37,701
75,387
3,994,621
80,530
62,682
139,925
72,900
59,184
105,030
100,252
45,842
234,838
93,924
176,272
95,715
160,313
46,730
38,454
132,137
35,785
336,318
82,282
93,390
92,130
33,428
75,555
3,171,312
12,540
18,125
13,615
13,358
19,065
25,819
36,886
9,304
29,264
4,194
24,895
34,849
15,073
10,366
8,235
29,808
6,434
98,548
8,939
9,657
7,373
4,273
(168)
823,309
17,381
61,468
25,994
16,657
37,414
44,220
137,274
32,103
92,408
7,537
87,665
141,158
41,419
21,793
8,590
26,973
42,080
307,901
36,785
59,807
21,028
445
4,072
1,590,084
1,049
(2,249)
19,330
3,321
7,380
16,042
(1,416)
6,742
(30,512)
(3,316)
(1,635)
31,298
8,321
(2,751)
2,578
3,109
380
81,371
(14,906)
(26,114)
9,176
146
1,764
227,617
18,431
59,219
45,324
19,978
44,794
60,261
135,858
38,845
61,896
4,222
86,030
172,456
49,740
19,042
11,168
30,082
42,460
389,272
21,878
33,692
30,204
591
5,836
1,817,701
175,828
111,109
770,654
84,857
173,364
708,738
179,907
349,116
42,003
100,078
65,350
364,311
62,785
69,694
84,880
175,506
43,889
51,229
166,268
82,837
170,798
15,197
11,598
22,894
125,780
20,110
106,134
26,228
595,148
40,969
122,135
542,470
97,070
178,318
26,806
88,480
42,456
238,531
42,675
117,563
63,601
453,863
44,608
215,573
758,997
117,563
136,980
57,805
74,612
62,003
163,126
79,646
105,191
53,398
388,314
44,007
190,491
631,796
112,687
112,884
55,005
68,897
56,439
130,788
76,678
12,372
10,203
65,548
601
25,083
127,201
4,876
24,096
2,800
5,715
5,564
32,337
2,968
49,787
6,402
223,587
5,372
6,014
85,453
38,751
149,720
15,527
9,851
4,459
66,988
4,708
(13,907)
3,880
45,929
1,445
9,789
29,140
2
(100,810)
(2,524)
3,217
5,428
3,919
742
35,880
10,282
269,516
6,816
15,803
114,593
38,753
48,911
13,003
13,067
9,887
70,907
5,450

Financial Profile
Calendar Year 2013
(In Thousand Pesos)
Region
14 Rosario
15 Silang
16 Tanza
17 Ternate
Financial Condition
Cash Position
105
Sub-Total
261,239
179,784
70,322
168,384
1,720,409
392,014
536,797
201,164
27,894
3,305,290
531,457
407,705
306,503
65,620
3,657,225
478,286
318,421
268,023
54,209
3,145,515
53,171
89,284
38,480
11,412
511,711
12,425
89,553
36,497
21,281
826,375
1,560
39,084
4,423
(14,022)
17,295
13,985
128,637
40,920
7,259
843,670
Sub-Total
149,981
119,847
253,343
121,861
39,713
42,114
62,884
384,450
55,337
78,426
51,220
56,854
149,516
42,929
100,895
27,086
87,051
118,132
27,869
94,131
204,582
61,084
63,100
2,392,407
34,462
35,672
51,703
46,088
14,276
4,712
20,314
155,239
23,676
63,023
22,433
23,804
64,379
23,225
25,870
13,379
32,001
53,863
14,311
50,357
84,444
32,015
31,228
920,474
115,520
84,175
201,641
75,773
25,437
37,403
42,570
229,211
31,661
15,402
28,787
33,050
85,137
19,703
75,025
13,707
55,049
64,269
13,559
43,773
120,138
29,069
31,873
1,471,934
91,337
102,888
122,483
94,930
40,176
65,810
64,656
202,626
63,618
77,332
46,147
60,581
104,447
51,596
92,900
46,700
61,468
94,709
41,335
87,911
216,689
61,053
60,244
1,951,638
69,810
92,286
90,076
86,753
34,640
63,524
54,930
178,561
68,724
76,657
43,386
53,182
89,349
45,401
83,697
45,738
52,800
79,153
41,726
81,622
203,643
54,580
52,230
1,742,468
21,527
10,603
32,407
8,177
5,536
2,287
9,726
24,065
(5,106)
675
2,762
7,399
15,098
6,195
9,203
963
8,668
15,555
(392)
6,289
13,046
6,473
8,015
209,169
65,470
19,689
113,367
20,354
11,476
9,080
8,480
129,245
21,981
17,947
14,571
18,290
61,665
4,291
34,540
15,241
9,179
26,542
14,047
20,006
34,097
4,836
11,828
686,221
17,782
6,808
22,416
1,805
3,203
272
6,134
11,812
(10,762)
(15,504)
(3,663)
2,270
1,758
4,297
(1,414)
(11,782)
3,109
(5,083)
(5,311)
(8,054)
(14,828)
7,639
7,694
20,597
83,253
26,497
135,783
22,159
14,679
9,351
14,613
141,057
11,219
2,443
10,907
20,560
63,423
8,588
33,126
3,459
12,288
21,459
8,736
11,952
19,269
12,475
19,523
706,818
42,653
84,028
191,112
21,554
25,446
25,583
21,098
58,582
165,528
33,857
57,909
119,194
32,537
38,558
93,666
1,321
19,351
25,528
24,110
5,769
29,420
(878)
9,498
17,223
23,232
15,268
46,644
Laguna
1 Alaminos
2 Bay
3 Calauan
4 Cavinti
5 Famy
6 Kalayaan
7 Liliw
8 Los Baos
9 Luisiana
10 Lumban
11 Mabitac
12 Magdalena
13 Majayjay
14 Nagcarlan
15 Paete
16 Pagsanjan
17 Pakil
18 Pangil
19 Pila
20 Rizal
21 Siniloan
22 Sta. Cruz
23 Sta. Maria
24 Victoria
Quezon
1 Agdanganan
2 Alabat
3 Atimonan
653,253
716,581
271,486
196,278
5,025,698

Financial Profile
Calendar Year 2013
(In Thousand Pesos)
Region
106
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
Financial Condition
Buenavista
Burdeous
Calauag
Candelaria
Catanauan
Dolores
Gen. Luna
Gen. Nakar
Guinayangan
Gumaca
Infanta
Jomalig
Lopez
Lucban
Macaleleon
Mauban
Mulanay
Padre Burgos
Pagbilao
Panulukan
Patnanungan
Perez
Pitogo
Plaridel
Polilio
Quezon
Real
Sampaloc
San Andres
San Antonio
San Francisco
San Narciso
Sariaya
Tagkawayan
Tiaong
Unisan
Sub-Total
119,791
89,628
192,276
271,307
228,966
102,232
32,611
240,212
156,755
203,579
209,579
25,346
325,504
234,507
81,550
611,905
121,089
70,406
543,431
64,695
75,251
59,833
73,467
51,401
142,730
50,817
208,480
58,672
43,753
36,080
136,589
140,349
239,295
242,044
262,868
122,692
6,187,480
48,631
38,986
74,881
85,333
103,490
25,622
12,905
73,117
113,164
83,916
57,910
19,123
146,543
133,796
29,371
192,089
75,150
34,618
108,105
22,595
31,695
23,645
31,650
10,691
41,110
23,856
63,574
32,129
26,771
13,265
110,077
58,256
121,304
113,112
136,539
68,984
2,458,587
71,160
50,642
117,395
185,973
125,475
76,610
19,706
167,095
43,591
119,664
151,669
6,222
178,962
100,711
52,179
419,816
45,939
35,788
435,325
42,099
43,556
36,188
41,817
40,710
101,620
26,961
144,906
26,543
16,982
22,814
26,511
82,093
117,991
128,933
126,329
53,708
3,728,893
62,239
62,161
112,868
183,060
115,525
56,270
52,916
170,344
81,671
124,858
130,411
35,469
158,767
111,624
57,793
315,507
111,629
48,838
171,333
50,772
43,250
35,941
46,527
32,277
72,812
41,166
109,442
46,990
67,183
57,937
101,181
88,786
212,084
123,619
145,510
56,249
3,705,972
60,412
50,054
110,011
148,835
110,801
50,116
52,584
155,040
77,783
121,409
124,192
33,479
138,715
103,247
45,331
317,071
98,625
40,622
157,646
45,255
36,494
30,245
41,334
30,927
56,457
34,127
93,938
44,358
67,103
51,952
83,706
76,707
200,540
108,685
131,463
50,012
3,344,039
Cash Position
1,827
12,108
2,858
34,226
4,724
6,154
332
15,304
3,889
3,449
6,219
1,990
20,051
8,377
12,462
(1,563)
13,004
8,215
13,686
5,518
6,755
5,695
5,193
1,350
16,355
7,039
15,504
2,633
79
5,985
17,476
12,079
11,544
14,933
14,047
6,237
361,933
22,934
47,508
103,376
42,987
61,112
45,585
2,575
63,358
27,792
55,475
103,777
1,167
116,569
80,106
28,038
46,798
31,071
19,513
324,099
19,165
8,337
26,271
32,262
17,711
79,696
13,459
57,735
14,455
1,761
13,969
24,291
12,516
58,809
49,633
17,619
24,557
1,755,386
(4,411)
(3,178)
(13,346)
(2,578)
(15,954)
1,280
(469)
(25,867)
(3,383)
(12,064)
(13,440)
424
3,302
4,945
9,291
30,408
3,878
901
(64,587)
1,077
(1,309)
4,233
(3,246)
(6,801)
10,462
(2,270)
21,777
(6,112)
(1,137)
(5,681)
(5,865)
870
(18,346)
15,176
22,543
(2,496)
(56,129)
18,523
44,330
90,030
40,409
45,158
46,866
2,106
37,491
24,409
43,411
90,337
1,590
119,871
85,052
37,329
77,206
34,949
20,414
259,512
20,242
7,028
30,505
29,016
10,910
90,159
11,189
79,512
8,342
623
8,288
18,427
13,385
40,463
64,809
40,162
22,061
1,699,257

Financial Profile
Calendar Year 2013
(In Thousand Pesos)
Region
Financial Condition
107
Rizal
1 Angono
2 Baras
3 Binangonan
4 Cainta
5 Cardona
6 Jala-Jala
7 Morong
8 Pililia
9 Rodriguez
10 San Mateo
11 Tanay
12 Taytay
13 Teresa
Sub-Total
REGIONAL TOTAL
Cash Position
293,122
127,355
1,254,551
2,486,912
85,397
115,226
151,352
170,564
523,620
489,850
899,050
1,053,413
140,872
7,791,283
29,509,383
149,374
82,588
744,653
753,510
38,118
46,522
80,537
44,440
175,804
232,199
349,190
559,171
77,153
3,333,259
11,193,499
143,749
44,767
509,898
1,733,401
47,278
68,704
70,815
126,124
347,815
257,651
549,860
494,241
63,719
4,458,023
18,315,884
212,457
66,919
403,555
854,521
77,690
56,300
95,631
100,596
448,298
322,911
216,937
559,298
113,151
3,528,265
16,837,721
220,056
62,162
317,572
772,806
71,399
50,597
86,277
88,602
386,356
283,942
186,767
512,393
114,494
3,153,423
14,556,756
(7,599)
4,757
85,983
81,715
6,291
5,703
9,354
11,995
61,942
38,970
30,170
46,905
(1,343)
374,843
2,280,965
51,146
26,420
198,530
621,049
11,708
36,283
23,202
10,021
103,720
59,793
136,282
120,713
71,048
1,469,915
6,327,981
(24,646)
(4,854)
(27,512)
21,903
(479)
(1,385)
(9,039)
3,816
18,074
1,106
(8,761)
39,166
(11,404)
(4,013)
205,366
26,500
21,566
171,018
642,953
11,229
34,898
14,163
13,837
121,795
60,899
127,521
159,878
59,644
1,465,902
6,533,347
263,758
86,232
134,596
84,972
208,315
47,322
825,195
53,178
27,769
30,944
17,149
47,934
18,418
195,392
210,580
58,462
103,652
67,822
160,382
28,904
629,803
126,177
50,119
69,401
70,173
119,967
68,577
504,415
111,809
40,265
55,075
75,214
104,072
74,143
460,579
14,368
9,855
14,326
(5,041)
15,895
(5,567)
43,836
150,353
17,101
63,858
32,105
61,316
22,722
347,456
(14,996)
(8,644)
4,570
(5,295)
13,853
60
(10,453)
135,358
8,457
68,428
26,810
75,169
22,782
337,003
166,785
65,677
47,031
144,359
75,243
-
43,993
33,310
7,163
31,745
44,069
-
122,792
32,366
39,868
112,614
31,175
-
94,387
80,440
41,824
54,444
76,162
-
90,618
76,739
33,606
57,497
74,155
-
3,769
3,701
8,219
(3,054)
2,007
-
103,506
3,690
39,360
15,636
16,580
-
(9,646)
(663)
(10,385)
1,810
(3,651)
-
93,859
3,027
28,976
17,446
12,930
-
Region IV - B
Marinduque
1 Boac
2 Buenavista
3 Gasan
4 Mogpog
5 Santa Cruz
6 Torrijos
Sub-Total
Occidental Mindoro
1 Abra de Ilog
2 Calintaan
3 Looc
4 Lubang
5 Magsaysay
6 Mamburao

Financial Profile
Calendar Year 2013
(In Thousand Pesos)
Region
7
8
9
10
11
Financial Condition
Paluan
Rizal
Sablayan
San Jose
Sta. Cruz
Cash Position
108
Sub-Total
109,858
34,520
61,912
212,032
13,071
591,674
166,801
38,997
320,208
234,863
80,776
1,180,460
111,835
73,431
302,662
228,774
113,184
1,177,145
93,242
67,896
262,900
252,288
95,002
1,103,943
18,593
5,535
39,763
(23,514)
18,183
73,202
6,155
16,991
77,003
25,753
19,004
323,678
1,622
15,714
(24,081)
(7,593)
(2,218)
(39,091)
7,776
32,705
52,922
18,160
16,786
284,586
Sub-Total
166,218
124,332
292,076
122,591
152,821
228,252
313,462
171,532
205,799
174,868
108,392
98,068
114,480
174,203
2,447,094
51,052
23,442
60,748
93,217
23,988
81,392
54,257
42,150
19,548
45,646
30,668
38,235
21,961
38,506
624,810
115,166
100,890
231,328
29,373
128,832
146,860
259,206
129,382
186,251
129,222
77,724
59,833
92,519
135,697
1,822,284
74,426
87,348
141,721
81,736
84,825
110,322
155,320
146,902
67,217
113,003
91,830
64,724
76,190
90,781
1,386,348
60,713
74,700
108,168
65,366
74,533
95,149
141,635
126,298
55,110
99,629
83,536
55,541
68,259
75,635
1,184,272
13,713
12,649
33,553
16,370
10,292
15,173
13,685
20,604
12,107
13,374
8,294
9,184
7,931
15,146
202,076
35,613
29,350
93,852
21,884
37,577
19,432
106,752
64,009
30,980
23,435
11,048
18,212
37,857
82,908
612,909
5,732
(382)
29,693
6,523
6,026
(3,470)
13,746
21,367
1,972
3,877
7,461
5,508
(17,623)
16,670
97,101
41,345
28,968
123,544
28,407
43,603
15,962
120,498
85,377
32,951
27,312
18,510
23,720
20,234
99,578
710,010
221,997
48,735
39,130
455,301
300,509
155,136
22,281
262,138
78,272
57,633
140,783
63,684
6,912
24,528
156,003
52,551
47,588
8,379
121,830
30,315
27,071
54,501
158,313
41,823
14,602
299,298
247,958
107,549
13,902
140,308
47,957
30,562
86,282
125,333
33,423
51,474
236,678
206,437
77,496
28,116
143,641
82,633
58,973
81,571
91,718
28,702
49,891
194,362
165,056
57,781
25,812
130,923
77,501
56,423
68,057
33,615
4,721
1,584
42,315
41,381
19,715
2,304
12,717
5,132
2,550
13,514
81,759
16,130
9,034
166,701
93,237
19,500
10,907
22,802
9,891
24,888
48,222
46,641
2,358
(3,170)
(3,566)
24,969
10,317
729
30,412
8,916
(3,916)
(1,418)
128,400
18,488
5,864
163,135
118,206
29,817
11,636
53,213
18,807
20,972
46,804
Oriental Mindoro
1 Baco
2 Bansud
3 Bongabong
4 Bulalacao
5 Gloria
6 Mansalay
7 Naujan
8 Pinamalayan
9 Pola
10 Puerto Galera
11 Roxas
12 San Teodoro
13 Socorro
14 Victoria
Palawan
1 Aborlan
2 Agutaya
3 Araceli
4 Balabac
5 Bataraza
6 Brookespoint
7 Busuanga
8 Cagayancillo
9 Coron
10 Culion
11 Cuyo
12 Dumaran
276,659
73,517
382,119
446,895
93,847
1,772,133

Financial Profile
Calendar Year 2013
(In Thousand Pesos)
Region
13 El Nido
14 Kalayaan
15 Linapacan
16 Magsaysay
17 Narra
18 Quezon
19 Rizal
20 Roxas
21 San Vicente
22 Sofronio Espaola
23 Taytay
Financial Condition
109
Sub-Total
169,603
51,836
67,451
43,532
247,679
226,593
291,682
168,911
105,085
391,372
3,545,660
60,864
5,944
11,981
13,039
99,607
81,716
159,156
53,884
52,716
126,732
1,258,999
108,739
45,892
55,470
30,494
148,072
144,877
132,526
115,027
52,369
264,640
2,286,660
Sub-Total
25,740
29,818
145,031
72,245
45,076
31,536
62,858
101,426
153,962
54,345
59,807
63,254
148,701
33,166
91,809
1,118,772
3,491
6,521
21,854
12,921
4,935
5,796
26,502
67,302
51,736
35,875
18,493
30,121
27,471
5,290
34,492
352,803
REGIONAL TOTAL
9,708,854
3,023,677
Romblon
1 Alcantara
2 Banton
3 Cajidiocan
4 Calatrava
5 Concepcion
6 Corcuera
7 Ferrol
8 Looc
9 Magdiwang
10 Odiongan
11 Romblon
12 San Agustin
13 San Andres
14 San Fernando
15 San Jose
16 Santa Maria
17 Sta. Fe
164,619
42,087
52,256
34,840
179,317
166,529
185,819
190,106
91,648
210,689
2,443,685
141,245
37,326
45,560
29,599
149,985
138,115
166,228
140,724
85,101
190,557
2,070,664
22,248
23,297
123,176
59,325
40,140
25,740
36,356
34,123
102,225
18,470
41,313
33,133
121,230
27,876
57,317
765,970
38,943
30,407
57,314
36,399
27,812
36,651
58,561
41,918
99,237
71,499
57,577
43,445
57,716
29,281
51,155
737,915
6,685,177
6,249,508
Cash Position
23,374
4,761
6,697
5,241
29,332
28,414
19,591
49,382
6,548
20,132
373,021
40,089
13,778
13,849
9,976
75,318
60,756
69,400
58,967
14,456
94,289
953,949
21,341
4,759
6,540
2,095
25,297
26,748
32,252
11,924
4,685
32,074
279,986
61,429
18,536
20,390
12,072
100,615
87,504
101,652
70,891
19,141
126,363
1,233,935
33,646
27,096
44,070
35,002
23,441
33,701
55,991
39,838
88,828
63,147
51,599
39,980
49,262
26,317
35,846
647,763
5,297
3,311
13,244
1,397
4,371
2,950
2,570
2,079
10,410
8,352
5,978
3,465
8,454
2,964
15,309
90,152
3,602
12,273
89,430
21,080
18,160
4,813
11,691
21,741
19,097
10,277
29,767
13,482
38,107
4,036
10,910
308,467
1,213
(556)
7,445
(5,350)
(3,040)
2,675
4,010
746
11,557
344
260
2,215
3,646
(376)
534
25,321
4,815
11,718
96,875
15,730
15,120
7,487
15,700
22,487
30,654
10,621
30,027
15,697
41,753
3,660
11,445
333,788
5,467,221
782,287
2,546,459
352,864
2,899,323

Financial Profile
Calendar Year 2013
(In Thousand Pesos)
Region
Financial Condition
Region V
110
Albay
1 Bacacay
2 Camalig
3 Daraga
4 Guinobatan
5 Jovellar
6 Libon
7 Malilipot
8 Malinao
9 Manito
10 Oas
11 Pio Duran
12 Polangui
13 Rapu-Rapu
14 Sto. Domingo
15 Tiwi
Cash Position
Sub-Total
354,052
200,474
421,596
286,492
49,732
336,499
98,490
69,290
99,312
175,192
87,645
244,702
238,837
209,500
157,603
3,029,416
111,647
64,874
134,648
88,417
17,420
112,263
16,550
37,772
14,627
38,817
17,288
94,356
24,811
46,821
35,862
856,172
242,405
135,600
286,948
198,075
32,312
224,237
81,941
31,518
84,686
136,375
70,357
150,347
214,026
162,679
121,740
2,173,244
103,502
102,744
205,226
138,266
45,073
132,468
76,380
72,978
62,288
109,309
90,797
152,679
157,584
65,192
113,944
1,628,432
75,597
88,698
159,781
103,958
39,839
78,756
57,407
70,571
44,045
91,438
62,658
125,016
86,151
52,543
106,692
1,243,150
27,904
14,046
45,445
34,309
5,233
53,712
18,973
2,408
18,244
17,871
28,139
27,663
71,433
12,649
7,253
385,282
158,059
77,516
152,063
75,927
1,460
73,055
36,063
33,012
26,595
22,356
19,653
52,469
154,211
54,105
106,791
1,043,336
(15,727)
(5,539)
20,677
18,377
5,426
12,298
10,467
(24,881)
15,287
4,310
(2,437)
13,076
23,607
(13,821)
(22,768)
38,351
142,332
71,977
172,739
94,304
6,886
85,353
46,530
8,131
41,882
26,666
17,216
65,545
177,818
40,284
84,023
1,081,687
Sub-Total
184,934
135,480
305,736
135,766
289,896
150,829
136,825
54,023
26,763
194,330
107,246
82,043
1,803,869
64,742
62,141
126,450
37,433
60,360
53,611
20,184
14,973
9,327
32,313
60,840
15,810
558,184
120,192
73,339
179,286
98,334
229,536
97,218
116,642
39,050
17,435
162,017
46,406
66,232
1,245,685
80,288
77,293
197,591
104,498
180,978
86,687
94,544
42,089
34,350
80,751
53,163
76,569
1,108,802
70,893
69,199
189,370
84,245
147,805
83,538
89,063
37,442
33,243
64,808
50,436
65,852
985,895
9,394
8,095
8,221
20,253
33,172
3,149
5,481
4,647
1,107
15,943
2,728
10,717
122,907
26,070
21,404
46,178
46,756
50,327
24,758
23,555
12,840
3,779
57,768
7,061
13,491
333,987
(2,280)
(2,566)
1,810
3,696
11,215
5,802
409
(6,126)
390
5,779
(3,645)
692
15,176
23,789
18,839
47,988
50,452
61,543
30,559
23,964
6,713
4,169
63,547
3,416
14,183
349,163
Camarines Norte
1 Basud
2 Capalonga
3 Daet
4 Jose Panganiban
5 Labo
6 Mercedes
7 Paracale
8 San Lorenzo Ruiz
9 San Vicente
10 Santa Elena
11 Talisay
12 Vinzons

Financial Profile
Calendar Year 2013
(In Thousand Pesos)
Region
Financial Condition
111
Camarines Sur
1 Baao
2 Balatan
3 Bato
4 Bombon
5 Buhi
6 Bula
7 Cabusao
8 Calabanga
9 Camaligan
10 Canaman
11 Caramoan
12 Del Gallego
13 Gainza
14 Garchitorena
15 Goa
16 Lagonoy
17 Libmanan
18 Lupi
19 Magarao
20 Milaor
21 Minalabac
22 Nabua
23 Ocampo
24 Pamplona
25 Pasacao
26 Pili
27 Presentacion
28 Ragay
29 Sagnay
30 San Fernando
31 San Jose
32 Sipocot
33 Siruma
34 Tigaon
35 Tinambac
Sub-Total
204,307
78,959
98,537
66,459
142,468
149,943
56,582
82,944
61,199
64,722
86,738
165,190
31,547
159,647
226,738
104,554
224,665
90,227
56,038
126,508
96,767
238,057
96,127
91,864
116,791
232,094
75,120
106,429
117,439
158,073
92,813
115,116
46,605
163,762
157,379
4,182,407
94,228
16,254
66,358
12,173
69,067
65,745
31,489
29,155
10,459
7,740
46,907
77,780
22,088
45,222
111,043
19,133
102,171
32,066
27,889
87,126
41,363
115,223
47,373
31,317
30,325
86,957
30,616
50,288
12,088
36,972
25,087
45,728
245
108,539
79,198
1,715,416
110,080
62,705
32,179
54,286
73,400
84,197
25,093
53,789
50,740
56,981
39,831
87,410
9,459
114,426
115,695
85,421
122,494
58,161
28,149
39,382
55,404
122,834
48,755
60,547
86,466
145,137
44,504
56,141
105,350
121,100
67,726
69,388
46,359
55,223
78,181
2,466,992
98,496
55,825
73,342
36,932
115,547
107,406
43,308
120,042
43,443
57,042
87,025
60,377
29,462
72,930
109,459
101,733
171,646
69,695
47,965
66,685
80,333
133,273
73,594
59,706
84,527
142,783
49,399
109,186
77,470
59,221
63,626
111,793
45,728
78,530
113,681
2,851,212
78,640
47,288
64,607
30,444
104,631
91,347
41,171
101,558
38,056
48,623
81,765
58,235
27,141
50,449
81,872
94,731
148,433
53,473
44,546
54,649
77,112
106,661
68,349
54,047
76,636
123,477
38,968
104,495
55,248
40,923
53,129
106,526
34,203
62,575
102,644
2,446,655
Cash Position
19,856
8,537
8,736
6,488
10,915
16,059
2,137
18,484
5,388
8,419
5,259
2,142
2,321
22,480
27,587
7,002
23,213
16,222
3,419
12,035
3,221
26,612
5,245
5,659
7,892
19,306
10,431
4,692
22,222
18,298
10,497
5,267
11,525
15,955
11,037
404,558
41,102
7,970
4,125
27,474
24,657
40,722
7,676
30,871
13,300
13,574
12,889
66,133
9,983
29,414
53,992
57,016
61,878
28,504
6,863
4,433
41,554
19,433
9,015
38,330
62,819
38,525
11,972
57,307
47,118
61,109
13,385
71,643
13,017
22,536
37,362
1,087,703
3,199
276
(175)
(3,133)
11,189
27,919
(1,164)
(7,433)
5,536
(1,893)
4,488
(1,742)
(128)
3,818
25,956
(573)
9,175
9,108
1,558
3,147
(4,140)
(729)
185
1,707
(1,942)
15,248
14,823
(10,504)
(10,109)
8,325
4,432
7,724
5,409
2,452
(27,155)
94,855
44,301
8,246
3,950
24,341
35,846
68,642
6,512
23,438
18,836
11,681
17,377
64,392
9,855
33,232
79,948
56,443
71,053
37,612
8,421
7,580
37,414
18,704
9,199
40,038
60,876
53,774
26,796
46,803
37,009
69,433
17,817
79,367
18,426
24,989
10,207
1,182,557

Financial Profile
Calendar Year 2013
(In Thousand Pesos)
Region
Catanduanes
1 Bagamanoc
2 Baras
3 Bato
4 Caramoan
5 Gigmoto
6 Pandan
7 Panganiban
8 San Andres
9 San Miguel
10 Viga
11 Virac
Financial Condition
Cash Position
112
Sub-Total
52,610
41,685
66,177
71,447
34,421
60,833
35,972
85,136
46,985
32,591
318,740
846,597
40,831
16,745
25,200
17,617
11,573
23,073
25,563
31,081
9,765
6,989
80,672
289,108
11,779
24,940
40,977
53,830
22,848
37,760
10,410
54,055
37,220
25,601
238,068
557,489
37,052
40,400
46,232
68,643
41,789
49,016
36,879
74,048
45,187
53,364
131,117
623,726
33,251
33,829
44,095
58,468
36,233
41,520
37,078
68,283
39,520
47,905
105,171
545,353
3,800
6,571
2,137
10,175
5,556
7,496
(200)
5,765
5,667
5,459
25,947
78,373
9,839
17,456
29,503
54,113
12,037
19,275
8,673
40,089
21,430
21,882
190,132
424,429
(3,833)
886
(6,295)
(24,839)
(2,542)
(1,155)
(1,891)
2,628
5,762
(3,878)
(8,208)
(43,365)
6,006
18,342
23,208
29,273
9,495
18,121
6,782
42,717
27,192
18,003
181,925
381,064
Sub-Total
404,420
135,447
53,946
57,565
279,856
150,441
169,657
118,550
54,094
184,216
294,833
117,300
69,232
111,778
37,539
168,268
95,243
131,580
165,413
89,108
2,888,487
91,957
46,565
9,548
10,450
124,900
63,706
54,051
40,755
13,369
39,076
39,163
50,636
36,488
28,878
5,779
62,759
9,929
33,095
52,191
7,627
820,923
312,463
88,882
44,399
47,115
154,956
86,735
115,606
77,794
40,726
145,139
255,670
66,664
32,744
82,900
31,760
105,509
85,314
98,485
113,222
81,481
2,067,564
234,395
59,511
73,332
36,903
107,792
102,810
88,501
63,139
41,337
78,680
119,389
67,555
54,593
59,567
49,127
90,702
45,809
57,898
92,509
87,814
1,611,366
169,126
53,178
71,518
32,582
88,529
90,478
72,301
51,429
34,497
50,451
85,255
59,954
51,803
46,502
40,474
83,666
38,059
46,878
68,972
62,536
1,298,189
65,269
6,333
1,814
4,320
19,263
12,332
16,200
11,710
6,840
28,229
34,134
7,601
2,790
13,066
8,654
7,036
7,751
11,021
23,537
25,278
313,177
111,973
12,773
4,389
29,046
23,810
17,914
58,298
18,560
25,276
40,764
101,523
37,828
24,850
17,717
9,649
31,091
47,491
58,717
71,583
18,100
761,352
(978)
(838)
1,037
(3,388)
6,424
14,445
(2,852)
3,803
(2,587)
19,362
(11,360)
707
(5,620)
(4,179)
7,701
5,862
(31,751)
7,476
14,220
(2,207)
15,274
110,996
11,935
5,425
25,658
30,233
32,359
55,446
22,363
22,689
60,126
90,163
38,534
19,230
13,538
17,350
36,952
15,739
66,193
85,803
15,893
776,626
Masbate
1 Aroroy
2 Baleno
3 Balud
4 Batuan
5 Cataingan
6 Cawayan
7 Claveria
8 Dimasalang
9 Esperanza
10 Mandaon
11 Milagros
12 Mobo
13 Monreal
14 Palanas
15 Pio V. Corpuz
16 Placer
17 San Fernando
18 San Jacinto
19 San Pascual
20 Uson

Financial Profile
Calendar Year 2013
(In Thousand Pesos)
Region
Sorsogon
1 Barcelona
2 Bulan
3 Bulusan
4 Casiguran
5 Castila
6 Donsol
7 Gubat
8 Irosin
9 Juban
10 Magallanes
11 Matnog
12 Pilar
13 Prieto Diaz
14 Santa Magdalena
113
Sub-Total
REGIONAL TOTAL
Financial Condition
Cash Position
46,928
139,798
99,530
426,648
115,508
148,419
159,140
125,986
153,515
89,721
112,065
79,595
42,630
128,702
1,868,187
14,618,964
21,326
81,336
42,008
330,199
60,547
72,685
81,609
44,300
67,022
24,809
91,555
39,331
16,299
59,867
1,032,892
5,272,694
25,603
58,463
57,522
96,449
54,961
75,735
77,531
81,686
86,494
64,912
20,510
40,265
26,331
68,834
835,295
9,346,270
46,313
150,398
52,408
51,834
89,993
85,303
99,002
93,137
67,001
71,460
79,182
120,901
44,710
40,548
1,092,191
8,915,729
40,606
137,040
45,767
40,691
69,775
70,405
106,518
81,959
58,272
61,580
78,577
110,368
42,448
34,061
978,068
7,497,309
5,707
13,358
6,641
11,143
20,218
14,898
(7,516)
11,178
8,729
9,880
604
10,533
2,262
6,487
114,123
1,418,420
13,690
12,520
8,498
34,452
17,594
30,234
84,540
24,286
23,575
25,355
8,241
9,046
26,669
17,112
335,812
3,986,618
1,821
25,070
(40)
3,915
13,260
19,771
(7,448)
11,133
(2,344)
3,919
1,368
2,774
1,898
(7,801)
67,297
187,587
15,511
37,590
8,458
38,367
30,855
50,006
77,092
35,419
21,231
29,273
9,609
11,819
28,567
9,310
403,108
4,174,205
152,271
123,134
95,688
73,739
94,723
169,238
287,099
40,740
120,496
92,990
88,444
536,597
103,227
145,976
137,307
76,148
59,276
38,805
17,703
15,442
42,856
67,250
119,161
8,017
58,583
67,954
18,533
142,322
40,344
63,195
40,531
8,536
92,995
84,328
77,985
58,298
51,867
101,988
167,938
32,723
61,913
25,035
69,912
394,275
62,883
82,781
96,776
67,612
58,467
66,060
73,872
57,428
48,762
87,928
199,408
35,676
68,457
59,692
53,505
335,094
59,842
68,056
79,592
58,001
51,474
54,948
74,075
49,188
40,820
85,328
184,908
30,631
68,033
57,632
50,791
254,418
49,190
56,348
72,463
52,656
6,993
11,113
(203)
8,240
7,941
2,601
14,500
5,046
424
2,059
2,714
80,676
10,653
11,708
7,129
5,345
28,521
17,702
30,870
27,496
20,522
38,181
50,884
3,492
20,648
20,911
14,037
196,422
47,734
38,784
23,591
23,323
(583)
4,166
(7,552)
6,179
(2,938)
15,260
141
(867)
1,815
6,789
2,128
26,666
2,964
7,456
5,974
3,370
27,938
21,868
23,319
33,675
17,584
53,441
51,025
2,625
22,464
27,700
16,165
223,087
50,697
46,240
29,565
26,693
Region VI
Aklan
1 Altavas
2 Balete
3 Banga
4 Batan
5 Buruanga
6 Ibajay
7 Kalibo
8 Lezo
9 Libacao
10 Madalag
11 Makato
12 Malay
13 Malinao
14 Nabas
15 New Washington
16 Numancia

Financial Profile
Calendar Year 2013
(In Thousand Pesos)
Region
Financial Condition
17 Tangalan
Cash Position
114
Sub-Total
19,694
828,202
45,447
1,574,756
48,845
1,458,685
46,120
1,279,022
2,725
179,663
15,839
618,957
886
71,856
16,725
690,812
Sub-Total
67,730
54,998
53,304
208,103
624,012
167,907
126,302
96,669
49,311
125,522
83,398
254,510
131,068
80,316
251,286
112,090
94,087
89,789
2,670,402
39,577
21,003
11,358
85,053
80,488
33,996
68,284
17,514
6,639
76,477
9,043
67,728
42,669
37,947
62,114
45,111
25,959
30,164
761,125
28,153
33,995
41,945
123,050
543,523
133,911
58,018
79,155
42,672
49,045
74,356
186,783
88,399
42,368
189,172
66,979
68,128
59,626
1,909,277
50,134
58,142
34,770
83,987
331,944
87,122
76,138
53,638
43,402
65,350
73,879
131,156
85,147
54,123
111,814
61,579
67,363
61,939
1,531,628
47,928
49,393
27,677
71,581
186,563
65,140
70,495
47,291
37,838
57,645
58,073
108,711
69,943
47,376
97,775
59,482
55,763
58,797
1,217,470
2,206
8,749
7,093
12,406
145,381
21,983
5,644
6,347
5,564
7,705
15,806
22,446
15,204
6,747
14,039
2,098
11,600
3,142
314,158
4,638
16,005
9,437
42,674
242,353
67,685
35,020
42,955
17,643
31,815
27,229
79,307
30,843
14,187
86,226
38,150
38,650
39,440
864,257
4,347
7,216
4,532
(10,088)
132,852
(11,658)
(2,105)
(156)
1,387
2,259
2,588
12,645
13,494
1,077
(16,784)
4,814
1,387
(326)
147,480
8,985
23,221
13,969
32,586
375,205
56,027
32,915
42,799
19,031
34,074
29,816
91,952
44,336
15,264
69,442
42,964
40,037
39,114
1,011,738
43,995
33,798
143,750
104,373
96,635
72,048
89,641
160,705
36,525
49,659
87,972
101,459
10,685
10,081
21,771
27,506
23,241
12,474
14,964
23,378
23,209
7,993
9,886
35,565
33,310
23,716
121,978
76,867
73,394
59,575
74,677
137,327
13,316
41,666
78,086
65,894
58,396
61,259
61,749
84,093
55,300
89,230
70,961
72,094
76,024
67,167
74,006
78,513
58,014
57,693
54,513
74,183
54,646
83,950
60,400
61,300
82,073
66,438
51,836
68,279
383
3,566
7,236
9,910
654
5,280
10,561
10,794
(6,049)
729
22,170
10,234
8,319
2,242
22,062
27,358
46,435
9,295
14,057
44,339
10,874
7,502
13,446
12,442
(2,837)
1,103
(2,294)
127
(4,812)
1,096
4,851
(9,426)
1,685
1,524
(662)
1,995
5,481
3,346
19,768
27,485
41,623
10,391
18,909
34,913
12,559
9,026
12,784
14,437
Antique
1 Anini-y
2 Barbaza
3 Belison
4 Bugasong
5 Caluya
6 Culasi
7 Hamtic
8 Laua-an
9 Libertad
10 Pandan
11 Patnanongan
12 San Jose de Bautista
13 San Remegio
14 Sebaste
15 Sibalom
16 Tibiao
17 Tobias Fornier
18 Valderrama
Capiz
1 Cuartero
2 Dao
3 Dumalag
4 Dumarao
5 Ivisan
6 Jamindan
7 Maayon
8 Mambusao
9 Panay
10 Panitan
11 Pilar
12 Pontevedra
65,141
2,402,958

Financial Profile
Calendar Year 2013
(In Thousand Pesos)
Region
13 Pres. Roxas
14 Sapian
15 Sigma
16 Tapaz
Sub-Total
129,087
81,665
121,897
87,824
1,441,032
Financial Condition
50,640
20,945
56,785
32,008
381,131
78,448
60,719
65,112
55,817
1,059,902
61,089
53,333
61,901
110,275
1,135,392
48,024
42,810
61,164
98,455
1,023,777
13,065
10,523
737
11,820
111,614
38,304
20,191
14,250
28,354
319,469
Cash Position
21,453
9,230
(2,374)
10,265
30,925
59,757
29,421
11,876
38,619
350,394
Sub-Total
115,444
77,336
189,403
48,162
100,740
531,086
37,952
34,146
39,053
20,258
39,724
171,132
77,492
43,190
150,351
27,904
61,016
359,953
85,037
77,484
71,524
49,436
47,296
330,777
81,186
72,360
65,528
49,212
46,143
314,429
3,850
5,124
5,997
224
1,153
16,348
32,352
10,494
40,760
15,778
36,001
135,385
(503)
3,688
(1,785)
(4,384)
(3,996)
(6,980)
31,849
14,182
38,975
11,394
32,005
128,406
88,062
189,091
84,257
93,918
67,012
93,760
232,822
148,204
54,318
67,883
210,656
125,409
111,973
114,319
271,180
138,014
254,618
55,360
134,787
117,377
207,615
258,639
132,604
22,721
66,528
43,828
18,073
13,203
25,231
73,057
66,245
10,878
26,190
98,427
37,861
60,759
46,024
60,488
37,755
34,168
16,612
36,154
36,260
42,548
162,991
66,742
65,340
122,563
40,429
75,846
53,808
68,528
159,765
81,959
43,440
41,694
112,228
87,547
51,214
68,295
210,692
100,259
220,451
38,748
98,633
81,118
165,067
95,649
65,862
81,720
75,711
57,421
52,435
61,910
60,899
91,332
81,779
45,503
40,632
95,057
107,868
89,678
78,932
90,813
64,291
107,660
82,310
63,069
65,718
109,000
126,840
63,218
74,999
63,335
51,985
49,640
52,723
54,145
76,100
82,452
36,233
42,333
88,490
111,425
86,134
69,678
66,526
56,271
102,944
80,841
54,393
53,835
104,033
122,842
56,422
6,721
12,376
5,435
2,795
9,187
6,754
15,232
(673)
9,270
(1,701)
6,567
(3,557)
3,544
9,254
24,288
8,020
4,717
1,468
8,676
11,883
4,966
3,998
6,796
22,948
35,418
41,186
37,167
36,122
31,336
87,627
74,248
29,816
5,456
51,411
29,377
7,659
35,901
32,110
35,392
70,766
5,891
105,158
53,983
40,755
22,478
18,567
3,485
(9,337)
(13,692)
(1,239)
5,288
(4,479)
13,821
(2,304)
252
180
(3,871)
(5,281)
3,378
189
(4,977)
(3,379)
(6,899)
2,113
(14,887)
1,227
(12,173)
(7,795)
1,837
26,433
26,082
27,494
35,928
41,410
26,857
101,448
71,944
30,068
5,636
47,540
24,095
11,037
36,090
27,134
32,013
63,867
8,004
90,271
55,210
28,582
14,683
20,404
Guimaras
1 Buenavista
2 Jordan
3 Nueva Valencia
4 San Lorenzo
5 Sibunag
115
Iloilo
1 Ajuy
2 Alimodian
3 Anilao
4 Badiangan
5 Balasan
6 Banate
7 Barotac Nuevo
8 Barotac Viejo
9 Batad
10 Bingawan
11 Cabatuan
12 Calinog
13 Carles
14 Concepcion
15 Dingle
16 Dueas
17 Dumangas
18 Estancia
19 Guimbal
20 Igbaras
21 Janiuay
22 Lambunao
23 Leganes

Financial Profile
Calendar Year 2013
(In Thousand Pesos)
116
Region
24 Lemery
25 Leon
26 Lucena
27 Maasin
28 Miag-ao
29 Mina
30 Oton
31 Pavia
32 Pototan
33 San Dionisio
34 San Enrique
35 San Joaquin
36 San Miguel
37 San Rafael
38 Sara
39 Sta. Barbara
40 Tigbauan
41 Tubungan
42 Zarraga
Sub-Total
Negros Occidental
1 Binalbagan
2 Caltrava
3 Candoni
4 Cauayan
5 D.S. Bendicto
6 E.B. Magalona
7 Hinigaran
8 Hinobaan
9 Ilog
10 Isabela
11 La Castellana
12 Manapla
13 Moises Padilla
14 Murcia
15 Pontevedra
16 Palupandan
105,555
197,368
94,551
215,288
211,815
100,880
237,357
165,680
249,546
96,144
45,679
278,713
146,580
62,976
79,435
187,668
195,708
108,754
111,739
6,143,315
Financial Condition
38,783
56,084
33,913
74,454
82,629
26,612
76,421
41,920
92,053
25,169
28,835
91,348
30,332
11,213
29,868
72,026
55,051
30,693
34,793
2,034,938
66,773
141,284
60,637
140,835
129,186
74,268
160,935
123,760
157,493
70,975
16,844
187,366
116,248
51,763
49,567
115,641
140,657
78,062
76,945
4,108,376
56,800
92,450
67,619
128,059
55,633
54,710
143,836
122,316
131,708
66,232
69,671
95,339
57,947
44,435
85,635
111,641
95,383
49,875
56,557
3,379,642
46,582
79,687
66,699
115,155
53,395
48,501
137,355
107,037
109,588
56,160
68,890
88,166
46,789
35,050
85,518
103,928
78,846
42,221
50,520
3,057,865
10,218
12,763
920
12,904
2,238
6,209
6,482
15,280
22,120
10,072
781
7,173
11,158
9,385
117
7,713
16,537
7,654
6,037
321,777
31,203
55,086
18,497
44,396
19,245
32,132
109,766
88,842
77,821
17,936
6,131
138,524
63,516
14,742
5,628
61,401
50,476
26,527
32,722
1,805,364
Cash Position
5,634
20,351
349
(5,869)
2,778
2,865
31,314
(2,558)
(584)
6,102
5,576
10,571
1,617
434
(2,816)
2,695
12,343
1,084
(8,436)
24,904
36,838
75,437
18,846
38,527
22,023
34,997
141,080
86,284
77,236
24,038
11,706
149,095
65,133
15,176
2,812
64,095
62,819
27,611
24,286
1,830,268
362,468
344,108
391,371
187,085
189,047
268,152
210,628
198,753
312,859
90,412
125,788
201,862
290,759
206,771
109,876
142,719
76,104
192,466
100,283
52,398
131,401
115,470
131,500
47,607
39,163
43,726
110,714
156,128
118,457
48,263
219,749
268,005
198,905
86,803
136,650
136,751
95,158
67,253
265,252
51,249
82,063
91,148
134,630
88,314
61,612
150,607
151,717
174,713
57,169
99,301
151,453
110,229
100,700
102,175
110,112
88,799
75,575
140,120
84,938
60,438
138,272
126,396
152,494
53,505
89,171
129,810
110,219
100,975
86,701
90,947
77,653
71,632
144,646
73,227
59,001
12,335
25,321
22,219
3,665
10,130
21,643
10
(275)
15,474
19,166
11,146
3,943
(4,527)
11,710
1,437
50,567
101,273
79,772
13,041
33,336
43,797
43,879
50,454
34,671
21,577
44,230
19,649
43,476
57,335
42,641
6,027
1,387
15,932
(366)
11,390
2,565
393
(14,116)
6,489
17,743
(7,250)
13,044
(1,660)
(9,974)
5,396
56,594
102,660
95,704
12,675
44,726
46,362
44,272
36,339
41,160
39,320
36,980
32,694
41,816
47,361
48,037

Financial Profile
Calendar Year 2013
(In Thousand Pesos)
Region
Financial Condition
17 San Enrique
18 Toboso
19 Valladolid
Sub-Total
REGIONAL TOTAL
Cash Position
62,761
199,245
167,206
3,919,149
17,107,941
32,399
51,761
104,890
1,695,448
5,871,977
30,362
147,484
62,316
2,223,701
11,235,964
45,578
74,148
60,917
1,838,688
9,674,811
43,999
63,803
59,570
1,672,021
8,564,585
1,579
10,345
1,347
166,667
1,110,227
9,239
55,854
9,981
754,771
4,498,204
2,094
12,228
476
61,798
329,983
11,333
68,082
10,457
816,570
4,828,187
56,274
64,730
69,274
103,478
60,439
83,614
82,217
71,734
61,850
93,223
138,915
85,858
257,384
199,368
74,140
42,234
37,594
102,798
89,689
102,650
66,073
68,187
82,038
145,880
199,590
185,992
164,051
43,204
68,044
15,061
26,706
18,239
50,922
20,032
18,786
17,713
21,689
36,331
20,368
63,546
4,902
87,490
62,530
20,022
7,401
4,097
34,485
28,849
19,215
31,361
21,971
18,089
23,744
74,236
44,358
32,178
6,341
19,494
41,213
38,023
51,035
52,557
40,407
64,828
64,504
50,044
25,519
72,854
75,368
80,956
169,895
136,838
54,119
34,833
33,498
68,313
60,840
83,435
34,712
46,216
63,949
122,136
125,354
141,634
131,873
36,862
48,550
36,064
54,178
48,927
51,336
51,356
54,728
36,702
49,116
55,411
69,242
68,051
62,649
123,079
58,882
45,958
37,447
40,467
46,139
64,435
79,015
50,451
47,792
67,350
64,853
66,089
80,968
79,265
35,889
51,216
30,121
45,781
40,496
49,959
50,749
48,348
30,160
46,377
51,687
63,336
63,097
52,634
102,872
49,282
43,024
33,486
38,261
38,383
62,587
69,019
44,835
43,914
52,328
56,262
58,838
76,662
66,587
29,439
45,908
5,943
8,397
8,430
1,377
607
6,380
6,541
2,739
3,724
5,906
4,954
10,016
20,207
9,601
2,934
3,961
2,207
7,756
1,848
9,995
5,616
3,878
15,021
8,591
7,252
4,306
12,678
6,450
5,307
12,319
24,781
6,419
20,228
31,666
14,586
38,956
3,448
9,803
23,182
30,674
4,338
87,712
19,223
8,243
9,039
8,080
19,403
16,429
33,806
13,320
6,012
28,112
51,718
39,512
75,626
20,678
6,357
17,478
2,978
4,146
2,193
30,562
(5,925)
4,748
8,957
486
(987)
1,028
32,191
2,260
43,252
41,099
1,819
1,612
547
15,233
(2,371)
1,655
855
3,176
2,044
(651)
(2,775)
(16,213)
6,948
3,141
1,882
15,297
28,927
8,611
50,790
25,741
19,334
47,913
3,934
8,816
24,210
62,865
6,598
130,964
60,322
10,062
10,651
8,628
34,636
14,058
35,461
14,175
9,188
30,156
51,067
36,737
59,413
27,626
9,498
19,361
Region VII
117
Bohol
1 Albuquerque
2 Alicia
3 Anda
4 Antequera
5 Baclayon
6 Balilihan
7 Batuan
8 Bien Unido
9 Bilar
10 Buenavista
11 Calape
12 Candijay
13 Carmen
14 Catigbian
15 Clarin
16 Corella
17 Cortes
18 Dagohoy
19 Danao
20 Dauis
21 Dimiao
22 Duero
23 Garcia-Hernandez
24 Getafe
25 Guindulman
26 Inabanga
27 Jagna
28 Lila
29 Loay

Financial Profile
Calendar Year 2013
(In Thousand Pesos)
118
Region
30 Loboc
31 Loon
32 Mabini
33 Maribojoc
34 Panglao
35 Pilar
36 Pres. C. P. Garcia
37 Sagbayan
38 San Isidro
39 San Miguel
40 Sevilla
41 Sierra-Bullones
42 Sikatuna
43 Talibon
44 Trinidad
45 Tubigon
46 Ubay
47 Valencia
Sub-Total
Cebu
1 Alcantara
2 Alcoy
3 Alegria
4 Aloquinsan
5 Argao
6 Asturias
7 Badian
8 Balamban
9 Bantayan
10 Barili
11 Bolj0-on
12 Borbon
13 Carmen
14 Catmon
15 Compostela
16 Consolacion
17 Cordova
125,962
347,203
80,484
117,434
217,261
88,109
47,824
97,843
55,780
64,552
72,928
110,815
50,441
212,713
162,518
375,589
113,894
274,318
5,516,191
Financial Condition
24,736
176,951
22,117
55,823
16,215
66,545
9,975
53,950
33,804
33,942
13,526
22,859
11,714
53,868
40,802
173,297
33,953
41,500
1,735,731
101,226
170,253
58,367
61,612
201,047
21,565
37,849
43,893
21,976
30,609
59,402
87,956
38,728
158,845
121,716
202,292
79,941
232,818
3,780,459
88,369
101,621
57,271
50,191
90,661
59,335
47,766
52,782
34,740
65,427
43,538
65,692
31,703
123,818
90,611
125,430
132,138
69,446
3,007,598
81,544
71,030
55,547
48,456
73,245
57,921
38,803
49,573
32,549
63,960
37,470
62,786
29,428
107,632
80,004
108,481
122,078
52,212
2,657,153
6,826
30,591
1,725
1,736
17,416
1,414
8,964
3,209
2,191
1,467
6,068
2,906
2,274
16,186
10,607
16,949
10,060
17,233
350,444
13,450
49,133
14,907
22,146
90,506
7,764
25,659
3,000
15,663
17,425
13,165
7,792
9,167
19,878
41,471
53,564
21,469
109,975
1,217,285
Cash Position
2,660
85,049
(2,675)
36,077
(7,930)
(4,237)
(7,030)
39,603
15,416
8
4,212
4,116
2,730
3,114
7,727
70,886
7,636
(1,330)
439,922
16,110
134,182
12,232
58,223
82,576
3,527
18,629
42,604
31,079
17,433
17,377
11,908
11,897
22,992
49,198
124,450
29,105
108,645
1,657,207
83,409
162,730
98,912
109,503
235,452
203,056
155,720
619,530
208,921
161,296
120,324
56,594
192,161
135,698
132,593
443,830
185,341
13,205
32,004
16,121
29,334
119,802
49,284
30,331
101,005
46,813
38,183
29,967
23,873
43,435
34,762
19,750
149,725
38,978
70,203
130,726
82,791
80,169
115,650
153,772
125,390
518,525
162,108
123,113
90,357
32,721
148,726
100,936
112,843
294,105
146,363
39,536
51,723
55,442
52,757
117,820
96,185
68,982
282,721
121,584
101,497
48,130
62,344
82,221
61,419
79,418
221,062
89,332
32,216
40,340
47,396
43,979
104,186
86,403
60,075
196,346
112,221
86,172
40,721
64,978
68,268
47,728
67,528
164,983
81,902
7,321
11,383
8,046
8,778
13,634
9,782
8,907
86,374
9,363
15,325
7,409
(2,634)
13,953
13,692
11,890
56,079
7,430
21,719
69,850
18,464
31,374
34,716
42,358
44,353
195,271
37,118
92,059
36,111
31,919
114,170
86,742
46,035
88,408
34,854
1,997
(496)
(0)
4,021
25,207
14,623
7,200
30,513
18,053
(4,302)
5,280
6,273
(23,219)
5,283
(1,802)
63,297
(8,886)
23,716
69,355
18,464
35,395
59,923
56,980
51,553
225,784
55,172
87,757
41,391
38,192
90,951
92,025
44,234
151,705
25,968

Financial Profile
Calendar Year 2013
(In Thousand Pesos)
Region
119
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
Financial Condition
Daan Bantayan
Dalaguete
Dumanjug
Ginatilan
Liloan
Madridejos
Malabuyoc
Medellin
Minglanilla
Moalboal
Oslob
Pilar
Pinamungahan
Poro
Ronda
Samboan
San Fernando
San Francisco
San Remegio
Santa Fe
Santander
Sibonga
Sogod
Tabogon
Tabuelan
Tuburan
Tudela
Sub-Total
Negros Oriental
1 Amlan
2 Ayungon
3 Bacong
4 Basay
5 Bindoy
6 Dauin
7 Jimalalud
8 La Libertad
Cash Position
247,156
201,732
184,492
94,551
407,608
61,798
82,991
166,942
572,986
142,876
151,769
51,745
205,558
102,770
75,861
77,400
255,742
108,585
130,552
59,600
78,832
232,931
144,401
92,474
76,845
153,782
43,968
7,511,016
30,729
86,650
52,245
28,117
182,338
18,515
12,647
55,149
181,991
29,266
13,530
16,020
39,330
35,969
20,290
11,796
23,941
30,803
49,329
22,869
77,720
57,023
53,850
23,716
20,266
53,602
27,304
2,071,580
216,426
115,081
132,247
66,434
225,269
43,283
70,344
111,793
390,995
113,610
138,239
35,725
166,228
66,801
55,570
65,604
231,801
77,782
81,224
36,731
1,112
175,909
90,550
68,758
56,579
100,180
16,664
5,439,436
123,096
110,708
84,823
42,058
168,347
66,879
47,444
97,698
187,836
87,915
87,815
39,703
87,215
54,605
57,518
56,041
117,331
82,407
83,543
61,459
46,456
85,958
67,061
67,269
65,049
104,647
32,804
3,845,857
108,823
103,770
70,018
34,908
151,394
65,233
39,052
99,106
122,695
75,373
57,951
33,254
64,446
50,907
43,891
47,154
100,942
78,282
78,957
49,847
43,801
72,356
60,000
60,932
51,003
90,027
32,605
3,232,169
14,273
6,937
14,805
7,151
16,953
1,646
8,391
(1,407)
65,141
12,542
29,865
6,449
22,770
3,698
13,626
8,886
16,389
4,125
4,586
11,611
2,654
13,602
7,061
6,337
14,046
14,620
199
613,688
16,693
13,602
59,830
20,001
62,557
7,813
49,756
10,317
212,235
13,393
73,321
11,166
76,944
7,538
19,949
19,275
56,510
3,780
21,001
23,990
17,912
51,011
13,838
21,487
19,025
72,844
7,602
2,008,908
16,914
276
292
1,221
168
(3,405)
(86)
3,378
96,245
3,397
15,228
5,659
3,735
3,231
(7,424)
(406)
(1,943)
8,560
6,205
4,716
4,205
20,861
8,915
73
12,522
1,179
4,887
351,643
33,607
13,878
60,121
21,222
62,726
4,409
49,669
13,694
308,480
16,790
88,548
16,825
80,679
10,769
12,526
18,868
54,567
12,340
27,206
28,706
22,117
71,871
22,753
21,561
31,546
74,023
12,488
2,360,550
75,424
101,387
130,356
136,898
136,173
78,945
102,886
242,253
22,633
26,518
55,125
65,003
43,705
22,647
15,246
132,814
52,791
74,869
75,232
71,896
92,468
56,298
87,639
109,439
58,180
88,218
72,631
58,520
77,700
69,686
59,744
77,800
52,750
86,544
63,352
55,173
64,872
59,565
49,175
67,054
5,430
1,674
9,279
3,347
12,828
10,121
10,570
10,746
20,044
19,364
28,724
13,429
20,307
35,553
22,512
138,943
983
(1,315)
(535)
1,896
7,247
2,830
(2,297)
(12,350)
21,026
18,049
28,188
15,325
27,554
38,383
20,215
126,594

Financial Profile
Calendar Year 2013
(In Thousand Pesos)
Region
9 Mabinay
10 Manjuyod
11 Pamplona
12 San Jose
13 Siaton
14 Sibulan
15 Sta. Catalina
16 Tayasan
17 Valencia
18 Vallehermoso
19 Zamboanguita
367,358
268,375
102,043
58,953
174,948
147,601
290,721
137,141
502,093
72,669
148,729
3,274,953
Financial Condition
111,137
69,399
22,701
23,573
38,440
52,791
65,227
42,520
106,476
20,227
49,313
985,495
256,221
198,976
79,342
35,379
136,508
94,810
225,494
94,622
395,617
52,442
99,416
2,289,458
127,430
90,333
72,411
45,618
128,662
105,689
193,424
72,248
195,014
67,355
62,196
1,722,860
117,360
79,839
63,078
42,394
111,254
84,646
127,031
60,281
167,807
62,018
54,722
1,468,913
10,070
10,495
9,332
3,224
17,409
21,044
66,393
11,967
27,207
5,338
7,474
253,946
87,513
74,040
32,312
22,539
54,741
44,548
114,360
38,249
173,972
20,617
31,811
993,578
Cash Position
(20,694)
1,110
(1,793)
1,320
(13,039)
6,811
11,671
2,933
1,667
(5,980)
(2,680)
(22,214)
66,819
75,150
30,519
23,859
41,702
51,359
126,031
41,183
175,639
14,637
29,131
971,364
27,910
106,035
118,375
51,063
100,474
116,001
5,549
59,043
21,398
11,482
12,960
22,895
22,360
46,992
96,977
39,581
87,514
93,106
6,972
17,690
43,581
14,754
37,919
21,374
1,362
(3,948)
6,316
(561)
(594)
882
8,334
13,742
49,897
14,193
37,324
22,256
519,858
16,822,017
133,327
4,926,133
386,530
11,895,884
25,497
42,120
38,292
38,068
35,254
54,320
233,551
7,591,787
2,480
3,173
9,286
208
4,442
5,889
Sub-Total
REGIONAL TOTAL
27,977
45,293
47,579
38,276
39,696
60,209
259,030
8,835,344
25,479
1,243,558
142,289
4,362,059
3,458
772,809
145,747
5,134,868
Sub-Total
34,897
60,381
706,604
42,573
42,304
42,868
39,109
103,469
1,072,205
9,489
14,698
683,786
10,411
23,721
34,528
10,897
17,986
805,516
25,408
45,683
22,819
32,162
18,584
8,340
28,212
85,483
266,690
40,363
41,858
44,574
47,477
39,785
44,311
29,040
88,516
375,925
36,320
32,816
39,348
43,502
34,706
38,005
26,061
87,437
338,193
4,043
9,042
5,226
3,975
5,079
6,307
2,980
1,079
37,732
5,216
23,761
2,693
4,345
5,586
3,374
12,345
8,796
66,115
1,307
2,546
(275)
(73)
1,590
5,239
2,776
8,229
21,339
6,523
26,307
2,418
4,272
7,176
8,613
15,122
17,025
87,454
Sub-Total
120
Siquijor
1 E. Villanueva
2 Larena
3 Lazi
4 Maria
5 San Juan
6 Siquijor
Region VIII
Biliran
1 Almeria
2 Biliran
3 Cabucgayan
4 Caibiran
5 Culaba
6 Kawayan
7 Maripipi
8 Naval

Financial Profile
Calendar Year 2013
(In Thousand Pesos)
Region
Financial Condition
121
Eastern Samar
1 Arteche
2 Balangiga
3 Balangkayan
4 Can-avid
5 Dolores
6 Gen. Mcarthur
7 Giporlos
8 Guiuan
9 Hernani
10 Jipapad
11 Lawa-an
12 Llorente
13 Maslog
14 Maydolong
15 Mercedes
16 Oras
17 Quinapondan
18 Salcedo
19 San Julian
20 San Policarpio
21 Sulat
22 Taft
Sub-Total
Leyte
1 Abuyog
2 Alang-alang
3 Albuera
4 Babatngon
5 Barugo
6 Bato
7 Burauen
8 Calubian
9 Capoocan
10 Carigara
11 Dagami
Cash Position
91,589
53,689
90,173
76,220
164,980
60,085
139,829
142,004
30,847
55,879
90,927
84,730
95,414
19,083
24,419
46,369
28,203
125,403
44,958
75,526
1,540,326
46,950
26,859
43,507
15,697
103,944
19,080
33,967
41,862
3,858
24,199
42,695
21,413
21,126
4,456
6,505
9,054
17,428
27,875
13,565
38,233
562,272
44,639
26,830
46,667
60,522
61,036
41,005
105,862
100,142
26,989
31,680
48,233
63,317
74,287
14,627
17,914
37,315
10,775
97,528
31,393
37,293
978,055
61,370
49,742
45,253
62,955
97,455
40,593
37,989
91,338
45,111
45,219
81,369
43,950
66,870
23,501
68,647
40,055
54,816
49,100
38,151
49,172
1,092,657
42,244
44,013
41,908
55,796
70,896
37,544
29,134
78,269
41,076
43,636
73,576
37,232
59,685
24,026
66,989
37,650
51,513
39,084
35,107
40,029
949,408
19,125
5,729
3,345
7,159
26,559
3,049
8,855
13,069
4,035
1,583
7,793
6,718
7,184
(525)
1,658
2,405
3,303
10,016
3,044
9,144
143,249
14,228
15,009
4,520
4,201
9,930
19,419
4,471
12,316
12,256
18,782
30,801
11,127
4,067
2,014
6,526
7,325
5,841
14,139
9,524
9,549
216,045
2,285
(5,441)
(446)
388
16,231
(7,602)
348
10,738
(126)
(13,177)
8,750
1,574
872
(209)
(531)
4,097
2,806
6,173
(2,223)
4,507
29,013
16,513
9,568
4,074
4,589
26,162
11,817
4,819
23,054
12,130
5,604
39,551
12,701
4,938
1,806
5,994
11,422
8,647
20,312
7,302
14,056
245,058
252,692
207,991
105,409
79,872
109,361
142,847
81,221
130,869
205,088
-
61,175
83,533
41,009
26,072
32,998
59,569
33,804
34,081
79,366
-
191,517
124,458
64,400
53,801
76,363
83,278
47,418
96,788
125,722
-
146,673
95,792
88,460
54,491
58,294
76,617
58,527
64,315
87,755
-
126,849
90,313
77,392
44,862
50,942
65,776
57,469
49,166
61,349
-
19,824
5,479
11,068
9,628
7,352
10,841
1,058
15,149
26,406
-
37,365
59,954
28,522
19,666
20,909
10,566
2,312
51,529
49,511
-
11,787
6,886
21,863
4,843
4,713
7,102
11,380
9,736
3,613
-
49,152
66,839
50,384
24,508
25,622
17,668
13,692
61,265
53,124
-

Financial Profile
Calendar Year 2013
(In Thousand Pesos)
Region
122
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
Dulag
Hilongos
Hindang
Inopacan
Isabel
Jaro
Javier
Julita
Kananga
La Paz
Leyte
Mahaplag
Matag-ob
Matalom
Mayorga
McArthur
Merida
Palo
Palompon
Pastrana
San Isidro
San Miguel
Sta. Fe
Tabango
Tabon-Tabon
Tanauan
Tolosa
Tunga
Vilaba
Northern Samar
1 Allen
2 Biri
3 Bobon
4 Capul
5 Catarman
6 Catubig
Financial Condition
Sub-Total
Cash Position
155,009
229,017
100,191
96,446
183,014
67,537
100,718
508,067
95,384
120,585
66,633
65,586
174,485
101,162
150,792
40,169
89,484
145,706
3,805,335
26,475
67,074
24,412
29,422
68,276
6,833
62,343
135,694
34,038
31,089
15,992
23,055
133,271
27,969
78,817
6,794
34,335
83,503
1,340,998
128,535
161,943
75,779
67,023
114,738
60,704
38,375
372,374
61,346
89,496
50,641
42,531
41,213
73,193
71,975
33,374
55,148
62,203
2,464,336
75,417
103,639
48,485
50,497
78,994
58,645
38,329
175,305
45,272
71,215
46,383
54,527
60,134
45,261
60,895
30,246
42,407
76,896
1,893,472
63,480
85,852
44,523
52,707
73,267
47,995
33,022
144,174
41,559
65,345
47,941
46,754
57,307
29,927
59,483
25,548
35,907
73,818
1,652,728
11,936
17,787
3,961
(2,210)
5,727
10,650
5,307
31,131
3,714
5,870
(1,558)
7,773
2,827
15,333
1,412
4,699
6,500
3,079
240,744
5,016
62,349
41,105
14,882
13,510
56,601
20,158
177,182
19,009
48,718
28,024
16,294
19,715
11,466
25,956
8,243
4,229
19,639
872,428
7,761
(7,338)
3,250
(1,493)
6,390
(40,704)
5,419
(2,025)
1,507
(1)
3,912
7,192
(4,817)
9,116
(1,863)
(143)
5,429
9,923
83,437
12,777
55,011
44,355
13,389
19,900
15,897
25,577
175,156
20,517
48,717
31,936
23,485
14,898
20,583
24,093
8,101
9,658
29,562
955,865
132,395
57,616
38,021
359,328
97,913
59,288
36,101
17,076
63,039
35,559
73,107
21,515
20,944
296,288
62,355
69,585
57,621
33,318
185,605
69,189
46,886
48,511
30,885
152,281
52,310
22,698
9,110
2,433
33,324
16,878
1,187
5,588
3,442
10,166
44,216
2,418
5,761
7,280
(896)
11,414
3,606
11,349
10,722
9,271
55,630

Financial Profile
Calendar Year 2013
(In Thousand Pesos)
Region
123
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
Financial Condition
Gamay
Laoang
Lapinig
Las Navas
Lavezares
Lope de Vega
Mapanas
Mondragon
Palapag
Pambujan
Rosario
San Antonio
San Isidro
San Jose
San Roque
San Vicente
Silvino Lubos
Victoria
Sub-Total
Samar
1 Almagro
2 Basey
3 Calbiga
4 Daram
5 Gandara
6 Hinabangan
7 Jiabong
8 Marabut
9 Matuguinao
10 Motiong
11 Pagsanghan
12 Paranas
13 Pinabacdao
14 San Jorge
15 San Jose de Bauan
16 San Sebastian
17 Sta. Margarita
Cash Position
128,354
173,276
57,514
56,533
33,872
25,597
134,571
91,417
28,011
16,657
110,142
40,267
34,575
92,024
218,955
1,927,038
60,924
49,038
7,955
16,314
17,838
9,643
51,759
42,849
5,634
3,463
53,118
21,951
9,777
9,312
88,458
659,097
67,430
124,238
49,559
40,218
16,035
15,954
82,813
48,568
22,377
13,194
57,024
18,316
24,797
82,711
130,497
1,267,941
80,779
100,731
34,959
56,324
55,078
39,849
67,610
61,873
30,543
30,107
66,463
37,931
57,101
49,729
53,938
1,238,334
43,163
85,017
30,675
46,766
49,197
35,753
55,860
54,086
29,531
29,780
57,189
35,135
49,106
42,953
39,897
1,014,983
37,616
15,714
4,284
9,558
5,881
4,096
11,751
7,787
1,011
327
9,274
2,796
7,995
6,776
14,041
223,351
19,574
64,443
9,636
13,646
3,280
4,184
23,432
5,851
6,070
7,032
15,564
12,441
4,943
27,315
7,418
289,429
6,605
1,908
2,306
1,983
4,101
2,130
11,325
8,326
(2,002)
1,609
23,575
10,785
3,913
4,334
6,494
113,369
26,179
66,351
11,942
15,630
7,381
6,313
34,757
14,177
4,068
8,641
39,139
23,226
8,856
31,649
13,912
402,799
51,821
262,514
103,034
113,625
89,190
82,042
30,231
57,112
77,495
103,251
107,280
35,527
68,645
61,997
21,478
132,744
52,986
45,109
9,689
24,243
17,972
5,395
34,778
80,827
33,522
6,927
9,453
49,475
30,343
129,770
50,047
68,516
79,501
57,799
12,259
51,716
42,717
22,423
73,758
28,600
59,191
12,522
32,520
123,892
64,541
70,781
98,325
73,706
40,701
42,373
48,818
29,906
97,461
54,267
54,912
61,332
27,127
168,744
56,878
69,979
88,536
64,237
37,623
40,499
40,988
26,177
79,246
44,091
46,659
60,731
5,393
(44,852)
7,663
802
9,790
9,469
3,077
1,874
7,830
3,730
18,215
10,176
8,252
601
6,487
12,251
1,157
5,783
4,249
30,427
2,638
17,311
3,440
15,458
12,694
7,720
10,869
6,473
16,572
11,039
5,696
3,689
(1,882)
4,507
1,765
(645)
(843)
(4,528)
(3,018)
5,013
(2,798)
3,136
23,060
23,290
6,853
9,472
2,367
34,934
4,404
16,667
2,597
10,930
9,676
12,733
8,071
9,609

Financial Profile
Calendar Year 2013
(In Thousand Pesos)
Region
18
19
20
21
22
23
24
Financial Condition
Sta. Rita
Sto. Nio
Tagapul-an
Talalora
Tarangnan
Villareal
Zumarraga
Cash Position
124
Sub-Total
209,529
80,978
69,764
46,928
90,059
24,221
1,765,240
61,157
29,147
6,187
15,567
33,432
12,183
682,271
148,372
51,830
63,577
31,361
56,627
12,038
1,082,969
91,932
40,090
28,276
52,537
51,866
37,637
1,195,872
63,159
29,703
21,646
40,102
41,254
38,019
1,085,399
28,773
10,387
6,630
12,435
10,612
(382)
110,473
22,898
6,673
4,744
10,998
7,344
13,039
202,655
3,884
(1,824)
906
(3,041)
5,700
(4,326)
39,002
26,782
4,848
5,650
7,957
13,044
8,712
241,657
Sub-Total
67,277
105,639
138,484
60,652
81,826
117,429
44,392
96,982
95,988
58,330
52,195
43,410
45,231
140,484
243,646
147,784
1,539,748
28,704
76,748
70,054
27,246
30,949
36,614
13,303
58,107
6,920
30,454
21,251
19,801
13,720
95,324
182,426
70,895
782,518
38,573
28,891
68,429
33,406
50,876
80,815
31,089
38,875
89,068
27,876
30,943
23,610
31,511
45,159
61,219
76,889
757,230
34,013
59,042
67,452
38,796
44,320
50,225
24,206
58,786
51,502
34,488
31,914
37,317
35,962
50,019
97,051
58,364
773,458
31,748
55,370
61,400
35,514
38,813
43,297
22,723
56,985
41,964
32,703
28,339
31,865
33,561
48,075
95,184
57,933
715,475
2,266
3,672
6,052
3,281
5,507
6,928
1,483
1,801
9,537
1,785
3,575
5,452
2,401
1,944
1,867
432
57,983
12,720
9,952
6,341
7,952
8,164
17,406
3,178
20,743
7,760
2,204
20,512
3,150
2,676
5,077
12,137
10,280
150,252
(4,802)
(182)
(68)
7,218
1,216
9,751
2,854
2,377
853
274
(4,308)
(3,202)
127
2,975
(3,557)
(2,023)
9,501
7,918
9,770
6,272
15,169
9,380
27,157
6,032
23,120
8,612
2,478
16,204
(52)
2,803
8,052
8,580
8,257
159,753
REGIONAL TOTAL
11,649,892
4,832,671
6,817,221
6,569,718
5,756,186
813,531
1,796,925
295,661
2,092,586
58,780
83,378
52,891
30,326
27,430
13,351
28,455
55,948
39,541
67,759
75,189
53,082
68,661
55,354
46,714
(901)
19,835
6,368
20,813
11,226
26,577
(3,006)
(167)
(6,771)
17,807
11,059
19,806
Southern Leyte
1 Anahawan
2 Bontoc
3 Hinunangan
4 Hinundayan
5 Libagon
6 Liloan
7 Limasawa
8 Macrohon
9 Malitbog
10 Padre Burgos
11 Pintuyan
12 San Francisco
13 San Juan
14 San Ricardo
15 Silago
16 Sogod
17 St. Bernard
18 Tomas Uppos
Region IX
Zamboanga del Norte
1 Bacungan (Leon Postigo)
2 Baliguian
3 Godod

Financial Profile
Calendar Year 2013
(In Thousand Pesos)
Region
125
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
Financial Condition
Gutalac
Jose Dalman
Kalawit
Katipunan
La Libertad
Labason
Liloy
Manukan
Mutia
Pian
Polanco
Pres. Manuel A.Roxas
Rizal
Salug
Sergio Osmea Sr.
Siayan
Sibuco
Sibutad
Sindangan
Siocon
Sirawai
Tampilisan
Sub-Total
Zamboanga del Sur

1 Aurora
2 Bayog
3 Dimataling
4 Dinas
5 Dumalinao
6 Dumingag
7 Guipos
8 Josefina
9 Kumalarang
10 Labangan
11 Lakewood
12 Lapuyan
13 Mahayag
Cash Position
104,247
64,560
83,595
120,435
61,346
108,158
109,243
130,483
69,389
87,808
139,946
218,863
66,170
86,915
235,032
182,906
204,864
59,075
260,446
286,321
134,774
78,977
3,088,604
43,892
23,248
21,546
38,757
19,947
37,460
33,719
43,308
28,307
16,564
44,008
86,972
41,642
21,873
123,860
95,254
13,678
14,128
116,943
94,519
50,717
37,982
1,119,430
60,355
41,312
62,049
81,679
41,399
70,698
75,524
87,175
41,082
71,244
95,938
131,892
24,528
65,043
111,172
87,652
191,186
44,946
143,503
191,802
84,057
40,995
1,969,173
91,896
56,601
58,016
113,656
32,885
79,078
80,044
81,128
37,955
51,429
78,846
105,359
41,521
71,549
98,863
96,443
113,588
42,272
161,903
125,332
65,677
54,696
1,934,767
87,549
56,361
49,593
78,777
28,514
70,802
68,444
70,272
32,608
44,071
71,919
97,809
39,156
64,044
83,721
87,365
72,332
34,681
148,742
107,441
49,250
50,733
1,664,913
4,348
240
8,423
34,879
4,371
8,276
11,600
10,856
5,347
7,358
6,927
7,550
2,365
7,505
15,142
9,077
41,256
7,591
13,161
17,891
16,427
3,963
269,854
13,384
22,763
29,562
18,512
27,329
25,630
13,365
30,040
10,049
16,717
36,421
39,525
23,135
13,593
34,781
60,691
88,516
25,722
57,826
22,646
11,043
18,984
698,848
(5,362)
(6,446)
(6,163)
31,471
2,521
3,462
635
(6,353)
1,997
(2,927)
5,241
(11,042)
(1,829)
7,026
818
4,038
(65,618)
4,190
(5,222)
13,226
7,946
1,328
(37,005)
8,021
16,317
23,399
49,983
29,850
29,091
14,000
23,687
12,046
13,791
41,662
28,483
21,306
20,619
35,599
64,729
22,898
29,912
52,604
35,873
18,989
20,312
661,842
297,775
99,964
104,141
97,302
185,475
217,818
54,119
131,408
228,700
105,486
75,796
165,167
195,336
113,524
33,514
32,492
25,282
57,943
117,606
20,868
74,965
80,265
17,950
7,412
90,452
71,644
184,251
66,450
71,648
72,020
127,533
100,212
33,251
56,443
148,435
87,536
68,384
74,716
123,692
158,123
95,760
58,889
67,557
76,854
100,869
50,384
48,541
75,584
72,861
56,851
74,568
100,252
78,289
91,206
47,951
61,236
68,335
94,528
46,040
36,469
57,147
57,059
50,980
73,612
97,275
79,834
4,554
10,938
6,321
8,518
6,341
4,344
12,072
18,437
15,801
5,871
956
2,977
77,172
23,538
4,472
5,143
18,589
28,979
9,171
18,689
18,710
3,782
8,786
8,991
21,444
10,634
(9,797)
2,600
2,632
2,207
30,347
(5,100)
2,299
(2,987)
4,036
1,268
9,400
1,714
87,806
13,742
7,071
7,775
20,796
59,326
4,071
20,988
15,723
7,818
10,054
18,390
23,157

Financial Profile
Calendar Year 2013
(In Thousand Pesos)
Region
14 Margosatubig
15 Midsalip
16 Molave
17 Pitogo
18 Ramon Magsaysay
19 San Miguel
20 San Pablo
21 Sominot
22 Tabina
23 Tambulig
24 Tigbao
25 Tukuran
26 Vincenzo Sagun
Sub-Total
126
Zamboanga Sibugay
1 Alicia
2 Buug
3 Diplahan
4 Imelda
5 Ipil
6 Kabasalan
7 Mabuhay
8 Malangas
9 Naga
10 Olutanga
11 Payao
12 R.T. Lim
13 Siay
14 Talusan
15 Titay
16 Tungawan
Sub-Total
REGIONAL TOTAL
261,884
191,812
364,953
74,322
123,233
95,941
149,409
78,255
144,554
102,904
191,298
205,333
139,011
4,081,397
Financial Condition
143,816
33,425
90,271
34,815
34,217
49,359
63,030
24,958
38,381
29,238
108,570
45,360
52,470
1,491,827
118,068
158,387
274,682
39,507
89,017
46,582
86,379
53,296
106,173
73,667
82,728
159,973
86,541
2,589,570
69,847
69,405
135,879
56,963
62,519
53,479
62,116
46,309
56,372
71,480
66,755
72,299
52,909
1,913,423
62,573
57,797
117,494
50,439
56,875
45,989
59,049
41,591
50,595
62,325
47,110
64,170
44,182
1,620,318
7,274
11,608
18,385
6,524
5,644
7,490
3,067
4,718
5,777
9,155
19,645
8,129
8,727
293,105
32,430
97,219
19,140
14,239
34,680
28,838
35,928
12,080
6,100
16,499
39,903
32,651
25,950
643,121
Cash Position
(3,308)
(11,347)
4,784
159
(2,613)
5,934
(17,591)
(2,347)
6,980
2,947
4,988
1,522
(7,620)
31,741
29,122
85,871
23,924
14,398
32,067
34,771
18,337
9,733
13,080
19,445
44,891
34,172
18,330
674,862
224,353
214,986
166,900
112,040
532,432
298,377
187,393
164,072
133,109
91,806
84,752
124,762
114,436
131,609
193,782
158,067
94,701
60,719
52,597
44,411
127,482
113,112
96,894
34,178
36,214
58,070
34,316
54,557
28,467
72,093
135,144
69,321
129,651
154,267
114,303
67,630
404,950
185,265
90,499
129,893
96,895
33,736
50,436
70,206
85,969
59,516
58,638
88,746
43,120
23,819
18,958
33,027
67,370
36,979
18,917
35,530
17,122
16,760
12,407
35,446
1,675
25,547
8,698
30,071
8,908
3,494
14,525
(5,523)
13,639
4,545
7,659
12,104
8,681
3,784
(4,557)
(1,742)
(112)
13,106
5,497
(3,039)
52,029
27,313
33,484
27,504
81,009
41,524
26,576
47,633
25,803
20,544
7,850
33,704
1,563
38,653
14,195
27,032
1,112,277
3,723,533
1,820,599
6,379,343
64,300
79,409
70,283
56,508
133,943
85,933
62,609
53,416
70,717
55,034
64,838
72,425
70,287
44,131
87,188
111,533
1,182,555
8,700
2,659
29,663
9,525
25,811
15,732
12,571
16,382
7,946
4,109
3,733
11,888
20,068
8,514
14,107
16,003
2,932,876
10,102,876
73,000
82,068
99,946
66,032
159,754
101,665
75,180
69,799
78,663
59,143
68,571
84,313
90,355
52,645
101,296
127,535
1,389,965
5,238,155
4,467,786
207,410
770,369
425,445
1,767,413
80,971
75,707
506,416
1,843,120

Financial Profile
Calendar Year 2013
(In Thousand Pesos)
Region
Financial Condition
Cash Position
Region X
127
Bukidnon
1 Baungon
2 Cabanglasan
3 Damulog
4 Dangcagan
5 Don Carlos
6 Impasug-0ng
7 Kadingilan
8 Kalilangan
9 Kibawe
10 Kitaokitao
11 Lantapan
12 Libona
13 Malitbog
14 Manolo Fortich
15 Maramag
16 Pangantucan
17 Quezon
18 San Fernando
19 Sumilao
20 Talakag
Sub-Total
140,125
127,504
114,139
74,420
283,843
249,538
107,281
213,843
290,593
110,925
319,893
222,679
243,477
500,809
356,252
338,169
313,723
259,160
79,842
390,866
4,737,083
43,965
25,753
48,448
22,473
68,751
63,018
41,429
94,429
43,936
42,168
71,153
54,479
67,852
152,220
99,192
93,725
63,272
44,058
37,222
153,939
1,331,481
96,160
101,751
65,692
51,947
215,092
186,520
65,852
119,414
246,657
68,757
248,741
168,200
175,625
348,589
257,060
244,444
250,450
215,102
42,620
236,926
3,405,601
94,135
77,025
65,995
82,570
124,798
170,159
88,777
90,399
96,488
107,140
115,840
110,140
99,050
204,130
194,712
121,962
214,468
129,319
74,546
190,820
2,452,474
77,343
63,771
68,191
79,285
100,591
148,459
69,141
76,648
70,639
100,575
89,844
102,646
92,051
158,797
180,341
102,248
211,215
114,370
71,435
150,834
2,128,424
16,792
13,254
(2,197)
3,285
24,207
21,700
19,636
13,751
25,848
6,565
25,997
7,493
6,999
45,333
14,370
19,714
3,254
14,949
3,111
39,986
324,050
85,462
34,629
35,363
13,902
104,483
96,898
23,540
80,184
80,166
20,387
52,192
13,165
36,029
86,934
54,340
77,403
51,892
34,134
5,844
54,805
1,041,752
(27,686)
13,362
3,288
4,644
21,646
28,851
(1,083)
2,535
21,518
259
5,986
(4,736)
(2,238)
19,093
2,689
16,613
(1,588)
17,838
5,836
30,974
157,800
57,776
47,991
38,651
18,546
126,130
125,748
22,457
82,720
101,684
20,645
58,177
8,430
33,790
106,027
57,029
94,017
50,304
51,971
11,679
85,779
1,199,552
Sub-Total
64,376
16,446
51,376
134,958
25,360
292,516
13,126
4,155
9,946
28,897
3,818
59,943
51,250
12,291
41,430
106,061
21,542
232,574
43,634
25,493
39,011
89,810
37,164
235,112
38,804
24,220
39,732
92,745
36,111
231,613
4,830
1,272
(721)
(2,935)
1,052
3,499
18,584
5,955
9,460
30,450
4,508
68,955
2,158
(2,795)
(752)
(6,676)
(2,123)
(10,188)
20,742
3,160
8,707
23,773
2,384
58,767
38,325
197,447
37,948
25,117
23,972
12,858
13,208
173,475
25,090
52,165
93,026
48,756
52,978
73,256
45,890
(813)
19,771
2,867
657
34,642
6,099
3,747
(7,054)
4,125
4,404
27,588
10,224
Camiguin
1 Catarman
2 Guinsiliban
3 Mahinog
4 Mambajao
5 Sagay
Lanao del Norte

1 Bacolod
2 Baloi
3 Baroy

Financial Profile
Calendar Year 2013
(In Thousand Pesos)
Region
128
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
Financial Condition
Kapatagan
Kauswagan
Kolambugan
Lala
Linamon
Maigo
Matungao
Munai
Nunumgan
Pantao-Ragat
Pantar
Poona Piagao
R. Magsaysay
S.N. Dimaporo
Salvador
Sapad
Tagoloan
Tangkal
Tubod
Cash Position
Sub-Total
195,014
67,276
129,603
137,666
83,615
56,251
12,131
56,879
92,041
18,712
20,087
67,377
13,804
55,792
52,798
43,684
12,129
56,824
119,827
1,565,229
119,031
40,641
34,543
88,781
24,257
35,340
281
4,557
5,021
189
14,473
12,590
7,271
7,034
7,445
29,161
2,263
32,306
47,533
574,664
75,982
26,635
95,059
48,884
59,357
20,911
11,850
52,322
87,020
18,523
5,614
54,787
6,533
48,758
45,353
14,523
9,866
24,518
72,294
990,565
115,790
49,718
61,525
126,246
48,204
53,060
36,866
60,563
78,101
49,873
40,974
61,668
47,046
73,728
48,934
41,236
39,833
44,329
95,226
1,366,866
111,716
48,822
58,321
115,735
47,879
49,154
37,804
58,764
75,080
46,668
41,604
59,941
46,225
67,463
43,594
36,683
36,664
41,900
85,895
1,282,037
4,073
896
3,204
10,511
325
3,906
(939)
1,799
3,021
3,205
(630)
1,727
821
6,265
5,340
4,553
3,168
2,429
9,331
84,829
22,495
16,266
30,104
21,516
10,684
6,544
1,036
754
24,848
186
81
1,274
6,642
11,524
12,286
2,894
777
342
26,954
238,604
(6,087)
1,074
6,400
966
1,314
(47)
(534)
2,104
1,675
117
12
(1,199)
(3,312)
2,524
3,606
2,922
382
4,296
1,927
18,959
16,408
17,339
36,503
22,483
11,998
6,497
502
2,857
26,523
302
93
75
3,331
14,048
15,892
5,816
1,159
4,639
28,882
257,563
Sub-Total
153,015
31,989
217,843
126,260
65,494
62,772
127,660
80,396
79,965
149,187
84,574
124,106
108,724
96,011
1,507,996
74,222
9,418
164,247
53,820
34,792
25,275
38,545
41,982
34,338
76,542
27,722
39,730
78,160
61,408
760,201
78,792
22,571
53,596
72,441
30,702
37,497
89,114
38,414
45,627
72,646
56,852
84,376
30,563
34,603
747,795
61,478
41,041
72,718
65,182
70,027
30,001
52,772
73,632
54,514
37,660
76,506
47,149
50,896
62,021
795,597
59,096
40,257
64,925
55,685
65,052
26,798
45,328
66,352
49,872
34,556
71,101
47,232
47,522
56,916
730,692
2,381
784
7,792
9,497
4,976
3,204
7,444
7,280
4,642
3,103
5,405
(82)
3,374
5,105
64,905
12,606
4,519
23,959
42,023
13,837
9,458
33,035
29,023
29,885
9,975
13,403
17,959
13,322
15,675
268,677
(1,808)
(1,083)
(13,265)
2,245
4,881
(3,963)
3,616
275
(3,700)
(793)
(6,842)
(27)
(1,241)
2,350
(19,356)
10,798
3,436
10,694
44,268
18,718
5,494
36,651
29,297
26,185
9,182
6,561
17,932
12,081
18,024
249,321
Misamis Occidental
1 Aloran
2 Baliangao
3 Bonifacio
4 Calamba
5 Clarin
6 Concepcion
7 Don Victorino
8 Jimenez
9 Lopez Jaena
10 Panaon
11 Plaridel
12 Sapang Dalaga
13 Sinacaban
14 Tudela

Financial Profile
Calendar Year 2013
(In Thousand Pesos)
Region
Financial Condition
129
Misamis Oriental
1 Alubijid
2 Balingasag
3 Balingoan
4 Binuangan
5 Claveria
6 Gitagum
7 Initao
8 Jasaan
9 Kinoguitan
10 Lagonglong
11 Laguindingan
12 Libertad
13 Lugait
14 Magsaysay
15 Manticao
16 Medina
17 Naawan
18 Opol
19 Salay
20 Sugbong Cogon
21 Tagoloan
22 Talisayan
23 Villanueva
Sub-Total
REGIONAL TOTAL
77,866
151,527
23,464
79,128
163,432
48,063
138,488
168,510
27,629
103,435
63,937
37,826
256,452
134,192
101,741
120,989
106,230
284,459
116,132
52,202
203,455
51,687
165,925
33,689
66,152
12,163
23,495
119,271
23,162
27,346
96,384
14,246
53,205
38,296
10,993
92,147
27,264
7,150
49,015
32,626
98,036
56,696
25,879
62,965
11,732
95,534
44,177
85,375
11,301
55,633
44,160
24,901
111,142
72,127
13,383
50,230
25,641
26,834
164,306
106,928
94,591
71,975
73,603
186,424
59,436
26,323
140,489
39,955
70,392
2,676,770
10,779,593
1,077,445
3,803,734
313,116
169,317
129,872
270,297
120,085
245,333
101,337
92,869
55,501
85,342
27,244
107,721
Cash Position
56,779
88,693
37,758
24,859
118,825
37,131
48,510
107,103
34,209
43,647
44,127
27,304
69,681
54,929
47,551
61,639
52,415
92,137
50,250
46,096
218,692
49,009
132,004
1,543,347
5,916,112
22,078
21,645
487
3,034
10,799
3,348
17,865
11,140
1,201
2,836
5,128
6,615
9,640
10,983
11,187
7,949
1,089
18,232
9,474
(5,962)
13,766
6,282
8,192
10,933
19,477
2,296
13,974
8,869
16,936
34,984
(49)
13,471
16,908
6,693
15,221
93,356
28,512
27,593
15,472
12,481
24,432
25,969
16,532
14,386
10,453
41,389
8,930
7,164
371
1,002
3,677
3,504
1,240
5,542
(2,716)
(1,567)
5,874
(574)
4,856
(418)
(2,389)
2,135
2,521
4,457
9,138
(8,415)
(3,133)
915
(10,528)
19,863
26,641
2,667
14,976
12,546
20,440
36,224
5,494
10,755
15,340
12,568
14,647
98,211
28,094
25,204
17,607
15,002
28,890
35,107
8,118
11,253
11,368
30,861
1,599,325
6,975,859
78,857
110,338
38,245
27,893
129,624
40,479
66,376
118,243
35,410
46,483
49,255
33,918
79,321
65,912
58,738
69,588
53,504
110,369
59,723
40,134
232,458
55,291
140,196
1,740,354
6,590,402
197,007
674,290
470,288
2,088,277
31,587
178,802
501,876
2,267,079
211,779
76,448
74,371
184,955
92,841
137,612
143,319
170,184
95,694
172,870
141,339
81,039
132,558
172,638
85,703
158,348
127,545
73,625
10,761
(2,454)
9,991
14,522
13,794
7,414
57,752
23,253
15,792
42,171
33,695
38,028
21,328
13,125
1,844
1,022
4,235
(5,213)
79,080
36,378
17,636
43,194
37,930
32,814
Region XI
Compostela Valley
1 Compostela
2 Laak
3 Mabini
4 Maco
5 Maragusan
6 Mawab

Financial Profile
Calendar Year 2013
(In Thousand Pesos)
Region
7
8
9
10
11
Financial Condition
Monkayo
Montevista
Nabunturan
New Bataan
Pantukan
130
Davao del Norte

1 Asuncion
2 BE Dujali
3 Carmen
4 Kapalong
5 New Corella
6 San Isidro
7 Sto. Tomas
8 Talaingod
Davao Oriental
1 Baganga
2 Banay-Banay
3 Boston
4 Caraga
5 Cateel
6 Gov. Generoso
7 Lupon
8 Manay
9 San Isidro
10 Tarragona
Davao del Sur

1 Bansalan
2 Don Marcelino
3 Hagonoy
4 Jose Abad Santos
5 Kiblawan
Cash Position
Sub-Total
430,594
111,407
256,773
192,154
233,327
2,472,274
187,205
40,855
109,151
90,769
67,472
965,466
243,388
70,552
147,622
101,385
165,855
1,506,808
214,019
95,750
183,165
116,548
163,626
1,577,551
197,541
85,148
150,232
105,812
146,719
1,435,870
16,477
10,601
32,933
10,736
16,907
141,681
41,698
30,307
52,713
55,522
40,863
431,793
17,949
987
25,174
1,593
295
82,339
59,648
31,294
77,886
57,115
41,158
514,132
Sub-Total
229,054
202,531
256,615
251,722
121,711
56,269
518,786
132,634
1,769,321
118,460
115,315
115,477
95,993
38,482
28,941
159,863
54,708
727,238
110,594
87,216
141,138
155,729
83,229
27,328
358,923
77,926
1,042,083
114,811
63,531
146,691
195,013
109,313
58,669
217,688
98,526
1,004,242
90,406
53,836
102,123
188,615
99,195
49,439
182,506
89,855
855,974
24,405
9,695
44,567
6,399
10,118
9,231
35,182
8,671
148,268
19,264
23,078
53,006
55,181
26,508
14,035
124,082
21,491
336,645
13,733
(832)
33,719
(7,595)
4,922
5,546
(1,220)
5,597
53,872
32,997
22,247
86,726
47,586
31,430
19,581
122,862
27,088
390,517
42,977
31,859
28,773
108,489
82,236
26,987
90,028
93,521
44,137
127,047
676,055
202,650
Sub-Total
245,627
138,369
137,961
227,193
149,328
86,311
264,779
157,228
117,207
264,201
1,788,204
1,112,150
152,444
103,141
60,813
108,761
97,521
107,798
173,360
98,384
79,081
80,130
1,061,434
105,718
107,568
47,328
89,415
91,456
102,158
162,928
93,518
70,377
63,175
933,640
46,727
(4,427)
13,486
19,346
6,065
5,640
10,432
4,866
8,705
16,956
127,795
69,015
41,431
22,766
74,557
20,144
13,975
45,228
29,426
32,507
27,201
376,250
38,487
(10,031)
13,464
8,285
(2,314)
11,485
(1,778)
7,701
(1,317)
(14,342)
49,640
107,501
31,400
36,230
82,842
17,830
25,461
43,450
37,127
31,189
12,859
425,890
212,165
114,165
106,777
197,359
265,841
119,835
26,751
40,529
40,061
148,276
92,330
87,414
66,247
157,297
117,565
115,472
87,001
91,603
135,872
101,696
109,107
76,778
84,665
119,523
95,374
6,364
10,223
6,938
16,349
6,322
39,246
17,361
26,857
11,304
19,673
6,577
2,921
3,508
11,756
10,415
45,823
20,282
30,366
23,060
30,088
106,511
109,188
118,704
67,093
59,324
174,751
63,706
73,069
137,155

Financial Profile
Calendar Year 2013
(In Thousand Pesos)
Region
6
7
8
9
10
11
12
13
14
Financial Condition
Magsaysay
Malalag
Malita
Matanao
Padada
Santa Cruz
Santa Maria
Saranggani
Sulop
Sub-Total
REGIONAL TOTAL
90,240
140,560
468,491
263,681
70,113
564,237
133,866
94,962
43,219
43,038
45,692
91,030
143,115
10,747
330,126
17,158
29,625
19,718
47,202
94,868
377,461
120,565
59,365
234,111
116,709
65,336
23,501
2,765,674
8,795,474
1,105,702
3,474,461
240,640
86,869
100,489
113,624
76,397
363,442
340,833
154,918
160,874
268,335
320,016
308,380
252,541
152,244
195,746
170,627
155,927
3,461,904
250,253
366,325
Cash Position
88,941
91,798
169,569
87,402
66,167
183,996
81,314
44,348
60,609
1,359,591
4,585,075
4,643
1,730
52,948
10,555
2,033
27,265
7,854
6,419
12,704
15,273
24,319
45,506
40,084
20,444
140,689
4,652
14,786
16,326
(791)
3,599
18,251
6,155
(10,242)
3,325
5,603
1,757
(2,118)
14,482
27,918
63,757
46,239
10,202
144,014
10,255
16,543
14,208
1,659,972
5,321,013
93,584
93,528
222,517
97,957
68,200
211,261
89,169
50,767
73,313
1,531,939
5,175,167
172,348
590,092
436,520
1,581,208
60,714
246,566
497,235
1,827,773
118,116
29,240
58,510
51,097
24,480
77,512
171,607
115,371
58,503
118,291
44,608
74,074
93,295
50,641
95,377
85,536
87,201
1,353,457
122,524
57,629
41,979
62,527
51,917
285,930
169,226
39,548
102,370
150,044
275,409
234,306
159,247
101,603
100,370
85,091
68,727
2,108,447
154,765
73,320
98,859
121,128
107,196
200,541
172,690
85,763
132,722
159,395
146,204
202,661
150,033
114,346
183,560
127,138
106,278
2,336,602
143,881
66,437
93,239
113,621
92,951
162,185
158,462
81,235
117,884
142,852
119,687
159,488
140,326
102,364
171,614
123,299
95,719
2,085,242
10,884
6,884
5,620
7,508
14,246
38,356
14,229
4,528
14,838
16,543
26,517
43,173
9,707
11,982
11,946
3,839
10,560
251,359
84,495
5,226
21,082
53,008
4,803
135,617
42,504
9,266
38,116
23,038
119,694
118,418
43,784
47,221
3,582
24,145
51,665
825,665
(4,709)
11,042
(8,989)
(8,315)
(1,775)
(33,570)
21,482
15,773
5,530
3,150
(1,660)
27,460
(2,702)
20,074
6,086
(844)
(1,389)
46,643
79,786
16,269
12,093
44,693
3,028
102,047
63,987
25,039
43,646
26,188
118,034
145,878
41,082
67,295
9,668
23,301
50,276
872,308
63,215
37,007
187,038
329,318
161,534
182,583
146,270
145,989
15,264
36,594
60,319
121,457
(2,143)
(5,616)
58,177
115,841
Region XII
131
North Cotabato
1 Alamada
2 Aleosan
3 Antipas
4 Arakan
5 Banisilan
6 Carmen
7 Kabacan
8 Libungan
9 Magpet
10 Makilala
11 Matalam
12 Midsayap
13 M'lang
14 Pigcawayan
15 Pikit
16 President Roxas
17 Tulunan
Sub-Total
Sarangani
1 Alabel
2 Glan

Financial Profile
Calendar Year 2013
(In Thousand Pesos)
Region
3 Kiamba
4 Maasim
5 Maitum
6 Malapatan
7 Malungon
132
Sub-Total
115,632
132,857
180,725
181,349
212,990
1,440,131
Financial Condition
51,299
34,391
36,002
15,509
43,732
281,156
64,332
98,466
144,723
165,840
169,258
1,158,975
109,487
118,918
92,448
145,513
189,594
1,000,077
101,231
103,061
82,998
128,064
183,100
890,713
8,256
15,858
9,449
17,449
6,494
109,364
34,092
23,413
54,977
35,308
28,389
357,956
Cash Position
3,970
6,370
7,994
1,604
(5,277)
6,902
38,062
29,783
62,971
36,912
23,112
364,858
Sub-Total
184,841
150,858
131,910
910,876
146,487
302,701
117,021
97,810
205,565
158,529
2,406,598
79,615
68,005
44,645
387,771
57,643
143,399
25,506
44,648
59,054
96,308
1,006,594
105,226
82,852
87,265
523,106
88,843
159,302
91,515
53,162
146,511
62,221
1,400,004
134,450
156,492
83,029
312,504
73,603
183,494
110,694
73,681
198,422
158,258
1,484,628
109,982
148,214
70,042
264,608
64,047
166,195
98,269
72,613
202,662
152,096
1,348,728
24,468
8,278
12,988
47,896
9,556
17,299
12,425
1,068
(4,240)
6,162
135,901
35,894
14,298
24,797
206,368
30,565
67,011
23,400
11,350
32,786
22,248
468,717
17,988
4,368
9,965
8,501
2,729
(5,359)
5,250
(1,676)
(9,344)
(8,994)
23,428
53,883
18,666
34,762
214,870
33,293
61,651
28,650
9,674
23,442
13,254
492,145
Sub-Total
REGIONAL TOTAL
214,869
136,249
187,885
218,200
144,150
221,292
189,529
65,147
88,598
180,350
61,194
1,707,463
9,016,097
20,777
29,331
17,620
24,779
56,545
127,632
48,127
41,663
51,294
19,620
18,926
456,315
3,097,523
194,092
106,919
170,265
193,421
87,605
93,659
141,402
23,484
37,304
160,730
42,268
1,251,148
5,918,574
143,755
127,230
113,926
182,308
126,407
109,511
144,686
94,364
83,191
138,425
76,909
1,340,712
6,162,019
126,156
119,860
95,009
149,097
110,260
92,534
130,015
96,190
73,707
124,114
68,863
1,185,806
5,510,489
17,598
7,371
18,917
33,211
16,147
16,977
14,671
(1,825)
9,483
14,310
8,046
154,906
651,530
68,088
12,185
70,217
38,388
38,333
8,876
44,703
3,619
14,329
14,658
7,917
321,314
1,973,651
7,995
(2,378)
2,079
35,517
11,613
8,941
22,651
1,975
632
(10,431)
(5,096)
73,498
150,472
76,083
9,807
72,296
73,905
49,946
17,817
67,354
5,595
14,961
4,228
2,822
394,812
2,124,123
South Cotabato
1 Banga
2 Lake Sebu
3 Norala
4 Polomolok
5 Santo Nio
6 Surallah
7 Tampakan
8 Tantangan
9 T'boli
10 Tupi
Sultan Kudarat
1 Bagumbayan
2 Columbio
3 Esperanza
4 Isulan
5 Kalamansig
6 Lambayong
7 Lebak
8 Lutayan
9 Ninoy Aquino
10 Palimbang
11 Pres. Quirino

Financial Profile
Calendar Year 2013
(In Thousand Pesos)
Region
Financial Condition
Region XIII
133
Agusan del Sur

1 Bunawan
2 Esperanza
3 La Paz
4 Loreto
5 Prosperidad
6 Rosario
7 San Francisco
8 San Luis
9 Sibagat
10 Sta. Josefa
11 Talacogon
12 Trento
13 Veruela
Agusan del Norte

1 Buenavista
2 Carmen
3 Jobonga
4 Kitcharao
5 Las Nieves
6 Magallanes
7 Nasipit
8 R. T. Romualdes
9 Santiago
10 Tubay
Dinagat Islands
1 Basilisa
2 Cagdianao
3 Dinagat
4 Libjo
5 Loreto
Cash Position
Sub-Total
395,632
300,743
190,041
280,941
382,893
206,286
288,930
165,589
183,824
193,253
167,662
374,844
162,482
3,293,119
136,628
101,059
50,523
76,045
131,220
92,735
77,174
135,312
37,095
118,760
77,648
200,536
75,786
1,310,521
259,004
199,684
139,517
204,896
251,674
113,551
211,755
30,277
146,729
74,493
90,014
174,308
86,696
1,982,598
189,868
230,692
172,101
180,845
161,341
149,114
182,305
137,879
104,067
84,445
114,070
142,803
95,027
1,944,556
130,699
213,312
160,143
149,632
140,495
141,537
161,403
128,828
88,738
73,123
95,564
124,808
86,802
1,695,084
59,168
17,380
11,958
31,213
20,846
7,578
20,902
9,052
15,329
11,322
18,505
17,994
8,225
249,471
40,044
72,318
6,739
50,792
62,105
32,903
43,664
7,838
26,574
4,710
19,466
55,073
13,240
435,467
28,131
33,842
17,726
19,911
23,235
11,162
6,964
1,564
7,637
7,263
(2,177)
(9,835)
10,346
155,770
68,175
106,160
24,466
70,703
85,340
44,065
50,628
9,402
34,211
11,973
17,290
45,238
23,586
591,237
Sub-Total
178,299
88,054
80,522
151,215
103,090
63,294
97,256
47,956
161,928
62,909
1,034,524
29,199
31,957
31,674
44,537
49,014
21,923
39,081
11,902
41,816
21,678
322,780
149,100
56,098
48,848
106,678
54,077
41,371
58,175
36,054
120,112
41,231
711,744
132,518
69,790
83,521
67,365
114,367
63,379
96,709
43,850
64,282
63,790
799,571
95,532
57,454
76,071
59,716
107,224
53,975
84,600
36,711
45,634
59,218
676,135
36,986
12,336
7,451
7,649
7,144
9,404
12,109
7,139
18,647
4,572
123,436
33,318
8,340
4,419
9,307
31,983
16,458
23,761
15,223
25,763
8,947
177,519
5,959
10,304
(87)
20,397
655
1,653
10,076
(3,032)
(151)
4,419
50,194
39,277
18,644
4,332
29,705
32,638
18,111
33,837
12,192
25,611
13,366
227,714
71,375
183,942
123,784
93,741
136,563
20,891
32,533
6,911
25,809
36,787
50,484
151,409
116,873
67,932
99,776
63,846
86,450
42,734
54,497
78,229
47,499
62,905
35,403
46,703
63,278
16,348
23,546
7,331
7,794
14,951
9,334
45,295
5,961
29,657
12,406
18,520
14,983
2,272
(584)
8,927
27,854
60,278
8,233
29,073
21,333

Financial Profile
Calendar Year 2013
(In Thousand Pesos)
Region
Financial Condition
6 San Jose
7 Tubajon
134
Surigao del Norte

1 Alegria
2 Bacuag
3 Burgos
4 Claver
5 Dapa
6 Del Carmen
7 Gen. Luna
8 Gigaquit
9 Mainit
10 Malimono
11 Pilar
12 Placer
13 San Benito
14 San Francisco
15 San Isidro
16 Sison
17 Socorro
18 Santa Monica
19 Taganaan
20 Tubod
Surigao del Sur

1 Barobo
2 Bayabas
3 Cagwait
4 Cantilan
5 Carmen
6 Carrascal
7 Cortes
8 Hinatuan
9 Lanuza
10 Lianga
Cash Position
Sub-Total
80,243
76,374
766,022
14,988
27,583
165,501
65,255
48,791
600,520
52,766
95,351
473,874
45,262
95,638
396,688
7,504
(287)
77,186
10,381
12,065
125,099
10,854
6,222
61,195
21,235
18,288
186,294
Sub-Total
104,706
66,480
25,884
560,811
143,843
114,864
66,602
77,597
130,447
108,639
69,653
134,656
64,539
17,097
58,747
57,241
67,667
50,937
182,522
74,977
2,177,910
88,045
25,896
8,959
31,944
25,835
58,003
16,011
31,180
35,663
64,054
36,077
39,357
39,983
11,541
26,183
13,532
36,888
3,704
13,586
29,529
635,971
16,661
40,584
16,925
528,868
118,007
56,861
50,591
46,417
94,784
44,585
33,576
95,298
24,555
5,556
32,564
43,709
30,779
47,233
168,936
45,448
1,541,939
64,907
41,255
24,507
273,628
57,764
52,149
46,359
50,556
65,175
46,856
34,902
67,050
27,842
37,167
29,307
46,770
52,112
32,071
106,458
42,215
1,199,050
59,588
34,431
24,601
106,217
46,784
44,517
45,359
47,359
63,284
43,869
29,910
58,157
24,521
34,127
26,866
42,009
47,673
30,553
55,699
32,473
897,996
5,320
6,824
(93)
167,412
10,981
7,631
1,000
3,197
1,891
2,987
4,992
8,892
3,320
3,040
2,441
4,762
4,439
1,519
50,759
9,741
301,053
10,542
9,223
1,098
248,520
15,426
5,452
888
13,810
20,259
9,220
5,783
23,138
5,645
3,000
3,712
11,745
12,547
1,676
39,136
41,698
482,520
(2,406)
5,196
109
150,956
2,921
14,088
7,131
965
(3,740)
(211)
3,819
13,555
(1,101)
207
1,390
5,673
4,527
392
36,846
7,418
247,736
8,136
14,419
1,207
399,475
18,347
19,540
8,019
14,775
16,519
9,009
9,602
36,694
4,544
3,207
5,102
17,418
17,075
2,068
75,982
49,116
730,255
118,919
24,923
120,623
221,286
57,995
434,930
47,080
81,023
62,371
82,285
34,536
2,639
66,763
88,602
31,317
45,814
21,465
42,308
20,562
60,206
84,383
22,284
53,860
132,684
26,678
389,116
25,615
38,715
41,808
22,079
89,474
36,821
62,028
80,215
45,005
245,902
46,729
97,021
58,458
64,253
77,436
33,065
60,797
80,041
44,169
129,534
45,802
90,075
57,972
59,278
12,038
3,756
1,231
174
835
116,368
928
6,946
486
4,976
16,085
3,505
4,062
15,250
14,550
157,334
4,014
5,373
11,807
3,674
8,298
2,456
3,634
(1,086)
3,555
38,738
6,406
6,595
6,118
1,166
24,383
5,961
7,696
14,164
18,105
196,072
10,420
11,968
17,925
4,840

Financial Profile
Calendar Year 2013
(In Thousand Pesos)
Region
11
12
13
14
15
16
17
Financial Condition
Lingig
Madrid
Marihatag
San Agustin
San Miguel
Tagbina
Tago
Sub-Total
REGIONAL TOTAL
106,485
62,082
117,628
141,468
125,189
126,367
66,505
30,882
90,464
64,210
47,028
90,296
39,980
31,201
27,164
77,259
78,161
36,072
1,930,654
9,202,229
803,596
3,238,370
81,313
29,934
28,252
31,649
31,975
36,946
79,788
36,922
4,425
12,165
47,029
13,133
29,439
21,200
45,761
11,460
31,151
41,818
56,570
7,220
69,995
117,143
74,099
6,486
281
988
2,374
838
1,206
423
719
190
331
21,073
342
462
734
980
92
6,523
12,962
734
285
30,814
978
32,635
Cash Position
71,853
47,747
67,924
58,491
97,159
72,567
1,093,908
4,759,812
3,403
4,387
1,393
5,565
8,612
5,114
19,303
13,793
17,501
9,054
25,413
15,781
(2,074)
(6,945)
(313)
20,364
(5,689)
3,829
17,229
6,848
17,189
29,418
19,724
19,611
1,127,057
5,963,859
75,256
52,134
69,317
64,056
105,771
77,681
1,270,123
5,687,173
176,214
927,361
336,499
1,557,104
85,052
599,947
421,550
2,157,050
74,827
29,653
27,264
29,274
31,137
35,740
79,365
36,203
4,235
11,833
25,955
12,791
28,977
20,466
44,781
11,368
24,628
28,856
55,836
6,935
39,181
116,165
41,464
75,942
59,233
68,705
45,626
52,358
49,411
102,065
71,821
61,100
36,169
67,154
56,996
66,426
56,077
101,602
28,500
41,832
55,521
77,427
48,882
88,864
93,817
91,195
71,839
60,367
65,144
45,573
51,743
46,857
91,317
69,873
61,353
36,438
59,665
56,897
64,145
56,407
101,577
24,719
41,769
53,789
76,598
48,325
88,298
93,816
88,177
4,103
(1,135)
3,561
52
615
2,554
10,748
1,949
(253)
(270)
7,489
99
2,280
(329)
25
3,782
63
1,732
829
556
566
1
3,017
1,236
7
5,576
39
176
145
279
101
28
29
33
9
49
330
374
192
58
20
1,569
446
21
176
239
(530)
6
(4,537)
252
(115)
303
32
2,041
(1)
1,454
265
11
43
(73)
(348)
(26)
170
(6)
(1,418)
393
153
(164)
1,787
706
13
1,040
292
61
448
311
2,143
27
1,483
298
20
92
257
26
167
228
14
151
839
174
12
2,025
ARMM
135
Lanao del Sur

1 Bacolod Kalawi
2 Balabagan
3 Balindong
4 Bayang
5 Binidayan
6 Buadipuso Buntong
7 Bubong
8 Bumbaran
9 Butig
10 Calanugas
11 Ditsaan Ramain
12 Ganassi
13 Kapai
14 Kapatagan
15 Lumba Bayabao
16 Lumbaca Unayan
17 Lumbatan
18 Lumbayanague
19 Madalum
20 Madamba
21 Maguing
22 Malabang
23 Marantao

Financial Profile
Calendar Year 2013
(In Thousand Pesos)
Region
136
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
Marogong
Masiu
Mulondo
Pagayawan
Piagapo
Picong
Poona Bayabao
Pualas
Saguiaran
Sultan Dumalondong
Tagoloan
Tamparan
Taraka
Tubaran
Tugaya
Wao
Sulu
1 Hadji Panglima Tahil
2 Indanan
3 Jolo
4 Kalingalan Caluang
5 Lugus
6 Luuk
7 Maimbung
8 Panamao
9 Pandami
10 Panglima Estino
11 Panglima Omar
12 Pangutaran
13 Parang
14 Pata
15 Patikul
16 Siasi
17 Talipao
18 Tapul
Financial Condition
Sub-Total
Cash Position
21,629
50,013
56,614
64,146
69,618
68,383
24,876
20,158
45,017
2,488
34,279
47,453
49,308
57,596
22,789
83,516
1,657,268
179
10,820
45,303
12,899
383
210
291
311
189
10,873
674
62
673
66
11,050
216,434
21,450
50,013
45,794
18,843
56,719
67,999
24,666
19,867
44,706
2,299
23,406
46,779
49,246
56,922
22,723
72,466
1,440,834
53,655
44,689
69,881
45,988
61,124
60,769
58,238
47,421
66,892
30,946
57,109
51,960
61,342
65,709
47,336
109,440
2,429,219
53,644
44,188
64,774
44,456
54,798
60,750
57,673
46,678
64,421
31,251
57,083
49,768
59,049
65,658
47,269
102,381
2,358,529
11
500
5,106
1,532
6,325
19
564
743
2,471
(305)
26
2,192
2,293
51
67
7,059
70,690
209
295
457
107
329
3,186
50
83
3,633
183
291
10
35
106
29
20,410
40,548
3,850
20
189
(30)
(316)
(3,156)
308
5,989
(326)
(115)
5,926
9
3,753
2,674
30
8,340
26,835
4,059
314
647
78
13
29
358
6,071
3,307
68
6,217
19
3,788
2,780
59
28,750
67,383
29,513
46,933
83,188
26,348
26,422
61,496
20,007
21,620
66,518
12,695
44,506
62,396
18,347
31,121
24,377
72,778
71,361
30,355
18,412
17,463
19,325
4,193
8,183
5,082
10,366
1,030
41,294
5,561
135
36,019
5,306
5,142
7,170
36,245
1,482
166
11,101
29,469
63,863
22,154
18,240
56,415
9,641
20,590
25,223
7,134
44,371
26,377
13,042
25,978
17,206
36,533
69,879
30,190
26,615
86,546
134,508
46,399
39,178
52,794
47,395
55,970
52,516
46,307
40,542
65,260
83,830
36,047
73,822
87,296
110,191
39,553
25,889
79,475
130,819
45,815
37,067
50,927
46,899
44,731
48,910
45,296
31,019
59,581
79,149
35,166
70,709
85,642
92,939
33,427
726
7,071
3,689
583
2,110
1,867
496
11,239
3,606
1,011
9,523
5,680
4,681
881
3,113
1,654
17,252
6,126
560
1,377
1,007
366
605
533
710
162
665
187
9,577
387
5,410
51
8,006
2,328
16,103
188
1,998
(542)
524
4,520
(9)
5,700
9,591
49
2,597
1,168
(6,457)
(17)
(1,742)
6,145
(4,370)
15,424
(5,313)
78
2,558
835
1,531
4,886
596
6,233
10,301
210
3,262
1,355
3,120
369
3,669
6,197
3,637
17,752
10,790
266

Financial Profile
Calendar Year 2013
(In Thousand Pesos)
Region
19 Tongkil (Banguingui)
Tawi-Tawi
1 Bongao
2 Languyan
3 Mapun
4 Panglima Sugala
5 Sapa-Sapa
6 Sibutu
7 Simunul
8 Sitangkai
9 South Ubian
10 Tandubas
11 Turtle Island
137
Basilan
1 Adjul
2 Akbar
3 Al-Barka
4 Hdj Muthamad
5 Lantawan
6 Maluso
7 Sumicip
8 Tabuan Lasa
9 Tipo-tipo
10 Tuburan
11 Unkaya Pukan
Sub-Total
14,247
764,227
Financial Condition
674
223,248
13,573
540,979
54,177
1,178,946
51,549
1,095,011
2,627
83,935
202
48,424
Cash Position
220
29,563
422
77,987
Sub-Total
88,230
38,251
30,418
35,100
13,643
14,001
62,620
62,157
56,356
125,039
13,850
539,666
14,023
2,272
23,567
3,862
3,832
715
52,812
19,512
52,161
49,875
14,857
237,486
74,207
35,980
6,852
31,238
9,811
13,286
9,809
42,645
4,195
75,164
(1,006)
302,179
108,039
132,278
54,517
94,570
73,771
48,554
62,653
114,513
71,365
103,692
26,806
890,757
104,895
114,398
51,057
88,455
52,342
48,413
62,648
111,268
60,867
97,112
25,494
816,949
3,144
17,880
3,459
6,115
21,428
141
6
3,245
10,498
6,580
1,311
73,808
11,063
3,123
690
2,501
50
35
343
9,442
6,546
160
276
34,229
(10)
3,898
14,488
2,142
80
147
57
(9,259)
(6,307)
57
(78)
5,214
11,054
7,021
15,178
4,643
130
181
399
182
239
217
197
39,442
Sub-Total
119,093
90,830
227,016
14,013
114,897
103,266
60,463
729,579
72,312
51,232
43,239
4,377
53,682
9,411
234,254
46,781
39,598
183,777
14,013
110,520
49,584
51,051
495,324
64,919
61,295
97,375
39,146
42,254
79,378
42,644
427,010
59,296
59,019
87,992
37,297
41,331
72,219
31,199
388,352
5,623
2,276
9,383
1,849
923
7,159
11,445
38,658
7,063
8,159
58
612
9,517
7,217
66
32,693
(5,026)
(5,703)
32,388
(543)
686
(6,606)
145
15,342
2,037
2,457
32,447
69
10,204
610
212
48,035
48,789
36,671
74,717
57,312
19,125
-
6,282
4,882
27,859
19,184
725
-
42,507
31,789
46,859
38,128
18,400
-
56,851
57,253
84,154
101,145
52,640
-
54,772
54,391
103,243
101,095
53,116
-
2,079
2,862
(19,089)
50
(476)
-
6,789
311
2,806
1,411
3,240
-
(5,115)
172
(1,856)
3,099
(2,698)
-
1,673
482
950
4,510
542
-
Maguindanao
1 Ampatuan
2 Barira
3 Buldon
4 Buluan
5 Datu Abdullah Sangki
6 Datu Anggal Midtimbang

Financial Profile
Calendar Year 2013
(In Thousand Pesos)
Region
138
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
Financial Condition
Cash Position
Sub-Total
REGIONAL TOTAL
25,201
35,968
116,798
79,883
25,472
334,522
51,459
61,166
54,780
18,242
103,372
37,878
53,323
22,815
2,436
99,085
16,567
32,323
63,536
59,090
105,444
36,058
14,858
62,410
13,549
146,122
1,908,971
5,599,710
312
41,176
33,833
8,897
3,378
5,039
2,259
32,922
9,152
2,065
80,953
1,507
7,537
7,553
8,056
4,584
4,613
12,671
15,839
47,146
4,410
6,681
91
6,199
47,569
453,373
1,364,795
24,889
(5,207)
82,965
70,987
22,094
329,484
49,200
28,243
45,627
16,178
22,419
36,371
45,785
15,262
2,436
91,029
11,983
27,710
50,865
43,251
58,299
31,648
8,177
62,319
7,350
98,552
1,455,598
4,234,915
49,303
161,160
53,246
70,700
42,421
36,931
43,208
47,176
45,877
1,576
52,009
805
124,395
34,233
1,813
151,450
40,072
57,157
79,735
68,026
148,973
49,648
57,020
36,495
33,445
143,726
1,982,644
6,908,577
49,483
209,392
46,470
63,406
42,455
35,853
38,867
41,891
45,826
1,577
49,047
1,182
109,071
34,765
2,005
150,645
39,661
56,179
76,444
68,283
136,511
47,642
57,534
37,413
34,858
124,837
1,967,916
6,626,757
(180)
(48,231)
6,775
7,293
(34)
1,078
4,341
5,285
51
(0)
2,961
(376)
15,324
(532)
(192)
805
411
978
3,291
(257)
12,462
2,006
(514)
(917)
(1,413)
18,888
14,728
281,820
117
4,321
3,365
957
986
1,958
189
8,583
149
15
277
196
1,261
537
54
4,781
1,989
3,142
1,221
5,291
35,004
2,382
1,864
325
4
9,891
103,418
259,313
132
211
8,620
507
(378)
305
(107)
(4,809)
423
24
6,990
(101)
42
1,800
255
(2,938)
(586)
(1,411)
(754)
(4,020)
1,490
1,433
(881)
108
9
5,688
5,655
82,608
249
4,532
11,986
1,464
609
2,263
82
3,774
572
39
7,267
95
1,303
2,337
309
1,842
1,403
1,732
468
1,272
36,495
3,814
983
433
13
15,579
109,073
341,921
GRAND TOTAL
214,516,061
77,054,316
137,461,746
131,027,436
113,961,793
17,065,643
46,015,312
3,387,606
49,402,918
Datu Blah Sinsuat

Datu Hoffer Ampatuan
Datu Montawal
Datu Odin Sinsuat
Datu Paglas
Datu Piang
Datu Salibo
Datu Saudi Ampatuan
Datu Unsay
Guindulungan
Kabuntalan
Mamasapano
Mangudadatu
Matanog
Northern Kabuntalan
Pagalungan
Paglat
Pandag
Parang
Rajah Buayan
S.K. Pendatun
Saidona Mustapha
Shariff Aguak
South Upi
Sultan Kudarat
Sultan Mastura
Sultan Sa Barongis
Talayan
Talitay
Upi
PART V
CREDIT FINANCING
CREDIT FINANCING
Pursuant to Section 296 of the Local Government Code (LGC) of 1991, local governments
were given more authority and power by allowing them the widest possible latitude to decide, initiate
and innovate. For this purpose, LGUs may avail of credit lines from government or private banks and
lending institutions as a means of stabilizing local finances.
At present, LGUs are borrowing from government and private financing institutions and banks
to finance local infrastructure and other socio-economic development projects in line with approved
local development plan and public investment programs.
To obtain a clear picture of the extent of the LGUs long term indebtedness, COA issued audit
instructions to focus on the Credit Financing to establish the existence and outstanding loan balances
of LGUs and the projects funded out of these loans.
As reflected in the consolidated Financial Report for LGUs, the consolidated loans and bonds
payables of LGUs reached P76.2 billion as of December 31, 2013 as compared to last years balance
of P 74.8 billion or an increase of P1.4 billion or 1.87%.
Comparison between the totals and the individual loan profiles and the financial statements
showed variances which shall be subject to further verification as this resulted in various
unaccounted/unrecorded loans/bonds payables. As reported, there are balances of loans/bonds
payables not reconciled with the bank figures and some reports submitted are unaudited and still
subject to further verification and audit.
Findings relative to credit financing are incorporated in the Annual Audit Reports of concerned
Local Government Units wherein corresponding recommendations are likewise incorporated in said
report.
The details of the inventory of loans/bonds payable of the LGUs are shown in the attached
schedule as reported by field auditors. Presented in Schedule I are the names of LGUs with
outstanding loan balances as of December 31, 2013, lending institutions, purposes of loans and loan
amortizations for principal and interest.
141

Schedule of Loans/Bonds Payables, By LGU, by Region
Calendar Year 2013
Schedule I
NAME OF LGU BANK/LENDING INSTITUTION

Caloocan
Landbank of the Philippines
TOTAL AMOUNT
PURPOSE OF LOAN
NATIONAL CAPITAL REGION (NCR)
To finance the developmental and public welfare projects
978,164,756.00
listed in its approved Local Development Plan and Public
Investment Program
To finance the construction of various projects of the City
Development Bank of the Phils To finance various education related projects-the property
acquisition/construction, repair or rehabilitation of buildings
and other structures, acquisition of education-related
equipment, furniture & fixtures, textbooks, and other
materials etc.
Makati
National Housing Authority
To finance the City's various projects, plans and programs.
143
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
OUTSTANDING
BALANCE
592,456,019.25
356,165,367.22
385,708,736.75
897,482,097.00
177,504,922.50
131,793,611.07
719,977,174.50
580,557,171.17
20,702,201.62
3,269,376.82
559,854,969.55
316,374.15
0.00
316,374.15
324,000.00
18,450,000.00
211,651,141.85
72,168,850.00
81,348,858.15
376,425,820.00
314,928,000.00
25,101,144.00
32,381,150.00
289,416,327.45
7,711,900.00
330,137,204.72
343,377.00
119,407.00
259,201.00
235,807.00
91,105.00
86,199.00
106,300.00
343,804.66
0.00
922,500.00
10,582,557.09
3,133,907.60
3,532,546.31
15,469,554.25
10,051,811.51
385,113.44
616,572.58
3,647,438.65
324,000.00
18,450,000.00
211,651,141.85
72,168,850.00
81,348,858.15
376,425,820.00
314,928,000.00
25,101,144.00
32,381,150.00
289,416,327.45
7,711,900.00
330,137,204.72
171,687.00
59,705.00
129,599.00
117,903.00
45,551.00
43,101.00
53,150.00
171,902.32
171,690.00
59,702.00
129,602.00
117,904.00
45,554.00
43,098.00
53,150.00
171,902.34
Schedule I

PURPOSE OF LOAN
Makati
TOTAL AMOUNT
721,325.34
299,151.34
382,542.66
140,762.66
130,725.34
231,516.66
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
360,662.66
149,575.66
191,271.34
70,381.34
65,362.66
115,758.34
OUTSTANDING
BALANCE
360,662.68
149,575.68
191,271.32
70,381.32
65,362.68
115,758.32
Sports Complex
City Hall Building
Various Infrastructures
106,265,000.00
362,375,033.00
31,090,000.00
55,789,125.00
189,219,324.00
10,363,333.00
45,936,827.68
137,907,283.31
6,934,516.27
50,475,875.00
173,155,709.00
20,726,667.00
Navotas
Socialized Housing Project

Navotas Coastal Dike Project Phase I
IRA Priority Projects
Construction of various infrastructure projects
99,064,347.15
12,957,558.96
10,845,255.00
126,656,177.40
38,068,763.49
2,879,457.52
7,746,610.00
100,807,978.05
14,864,294.46
1,384,522.88
800,252.04
57,558,656.58
60,995,583.66
10,078,101.44
3,098,645.00
25,848,199.35
Mandaluyong

Dep. of Finance-MDFO
Construction of various infrastructure projects

For socialized housing projects (Pasig Rehabilitation)
954,053,731.26
30,023,093.05
20,004,000.00
462,329,597.13
5,221,038.59
20,004,000.00
134,338,823.65
19,766,143.70
30,875,574.44
464,050,859.99
24,018,854.53
48,730.66
Manila

Phil. National Bank
Construction of Sta. Ana Hospital

Expansion of Sta. Ana Hospital
102,247,391.00
491,324,095.06
68,164,928.00
61,415,602.29
12,698,170.74
73,453,325.73
34,032,463.00
429,791,248.91
Marikina City
Phil. Veterans Bank
Construction of Pamantasan ng Lungsod ng Markikna,

Phase I
Construction of Marikina Legislative Building, Phase I,
Markina city Hall Compound
178,670,987.06
31,010,984.48
10,930,123.00
252,160,002.58
348,878.04
234,171.26
99,268.74
114,706.78
1,087,321.93
734,056.49
291,948.51
375,417.27
12,000,000.00
9,333,333.24
2,376,327.06
2,666,666.76
144
Malabon
BARANGAY:
Bangka
Phil. Veterans Bank
Conception
Phil. Veterans Bank
Fortune
Dev. Bank of the Phils
Monetization of Unprogrammed IRA releases pursuant to

E.O. No. 723 dated May 12, 2008
E.O. No. 723 dated May 12, 2008
Construction of Day Care Center/Pavilion and the Material
Recovery Facility (MRF) and acquisition of
heavy/transportation equipments; machinery equipment
104,500,000.00
Schedule I

PURPOSE OF LOAN
Industrial Valley Phil. Veterans Bank
Complex
E.O. No. 723 dated May 12, 2008
Jesus dela Pea Phil. Veterans Bank

E.O. No. 723 dated May 12, 2008
E.O. No. 723 dated May 12, 2008
E.O. No. 723 dated May 12, 2008
Acquisition of Heavy/Transportation Equipment and
Machineries for the Barangay's health services and solid
waste management program
TOTAL AMOUNT
241,841.05
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
162,327.36
68,812.64
OUTSTANDING
BALANCE
79,513.69
176,694.37
118,598.81
50,276.19
58,095.56
1,012,956.32
673,530.21
297,184.79
338,686.64
181,664.86
121,934.41
51,690.59
59,730.41
8,350,000.00
6,494,444.46
1,734,937.18
1,855,555.54
675,991,991.06
57,056,810.22
51,944,086.28
618,935,180.84
90,000,000.00
60,000,000.00
262,392,776.44
103,040,000.00
220,000,000.00
20,000,000.00
56,000,000.00
39,000,000.00
156,770,314.94
35,555,644.00
23,733,300.00
181,863,137.08
94,393,907.06
12,315,793.80
150,000,000.00
30,906,099.33
60,365,853.46
37,976,470.61
102,041,635.17
42,678,644.20
80,863,095.23
7,652,892.54
17,411,764.88
14,048,125.03
48,337,513.73
25,396,888.55
23,733,300.00
48,792,548.97
27,889,108.65
10,468,424.73
51,562,500.00
0.00
36,011,855.01
22,700,203.34
95,288,805.92
32,898,868.23
80,224,856.53
6,031,041.71
18,386,112.50
11,302,670.41
47,686,871.47
11,880,435.87
4,553,228.55
51,326,941.58
23,831,784.14
2,137,798.92
49,892,545.35
2,085,512.03
29,634,146.54
22,023,529.39
160,351,141.27
60,361,355.80
139,136,904.77
12,347,107.46
38,588,235.12
24,951,874.97
108,432,801.21
10,158,755.45
0.00
133,070,588.11
66,504,798.41
1,847,369.07
98,437,500.00
30,906,099.33
Phil. Veterans Bank
Taang
Phil. Veterans Bank
Tumana
Dev. Bank of the Phils
San Juan
Muntinlupa
Paranaque
Infrastructure Projects
2,799,925,136.59
1,196,746,953.81
508,414,136.86
1,603,178,182.78
Pasay
Not indicated
To finance the City's infrastructure projects and acquisition

of equipment
2,000,000,000.00
0.00
28,365,681.74
669,749,212.25
145
Parang
Construction of the New City Hall Building
Construction of Sports Center

Construction of MCTI and Retaining Wall
Purchase of Fire Truck/Ladder
Construction of City Hall
Purchase of Recue Van
Construction of PLMUN Bldg. Phase I
Various Infrastructures, Deep well
Purchase of Vehicle/Trucks
Development Bank of the Phils Purchase of lot for Gov't. Center
Computerization System
Schedule I
PURPOSE OF LOAN
Pasig
HDMF
Construction of Low Cost housing
Quezon
Not indicated
Not indicated
Taguig
TOTAL AMOUNT
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
OUTSTANDING
BALANCE
0.00
0.00
22,509,596.77
1,099,750.00
0.00
0.00
1,099,750.00
To finance the City's modernization, development and the

implementation of its Solid Waste Management System
and other related projects
16,366,616.12
13,580,809.32
2,785,806.80
To finance the construction of four (4) storey Pamantasan

ng Lungsod ng Taguig (PLT)
To finance the development of Taguig People's Serenity
Park and construction of various buildings, Day Care
Center/School Building, Covered Courts/Baseball Stadium
and Horizontal projects (roads and drainage, etc.)
74,539,918.12
61,288,376.94
13,251,541.18
20,177,519.88
240,000,000.00
59,995,414.28
72,053,674.50
75,736,267.98
56,698,450.00
18,866,199.35
44,430,932.95
33,921,110.65
45,047,371.83
49,047,903.98
34,083,908.26
97,823,473.11
3,675,600.00
19,968,000.00
31,959,200.00
5,680,000.00
2,054,400.00
35,763,000.00
137,759,100.00
32,376,200.00
36,988,000.00
28,771,148.02
16,550,100.83
67,500,000.00
16,873,710.30
24,017,891.52
25,245,422.64
17,899,483.28
6,288,733.08
14,810,310.96
11,307,036.84
15,015,790.56
16,349,301.36
11,361,302.76
32,607,824.40
1,224,999.96
9,152,000.00
14,647,966.63
2,603,333.37
941,600.00
9,934,166.70
38,266,416.70
8,993,388.90
10,274,444.40
7,991,985.60
3,627,419.05
172,500,000.00
43,121,703.98
48,035,782.98
50,490,845.34
37,798,966.72
12,577,466.27
29,620,621.99
22,614,073.81
30,031,581.27
32,698,602.62
22,722,605.50
65,215,648.71
2,450,600.04
11,648,000.00
18,642,866.70
3,313,333.30
1,198,400.00
25,828,833.30
99,492,683.30
23,382,811.10
26,713,555.60
20,799,162.42
146
84,000,000.00
181,612,798.42
Pateros
Construction of Pateros Park-Plaza de Borja
13,320,078.44
4,070,023.98
1,881,549.35
9,250,054.46
Schedule I

PURPOSE OF LOAN
Pateros
Hold-out Loan re: Construction of Pateros Tech. College
147
Valenzuela

Dev. Bank of the Phils.
Abra
Bangued
Bucay
for various projects of the City

for various projects of the City
TOTAL AMOUNT
10,841,146.81
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
9,757,032.12
879,647.69
OUTSTANDING
BALANCE
1,084,114.69
880,684,566.00
255,000,000.00
258,875,632.00
85,937,500.00
25,665,297.00
12,932,285.00
621,808,934.00
169,062,500.00
CORDILLERA ADMINISTRATIVE REGION (CAR)

32,593,298.54
116,909,780.40
19,405,361.09
44,838,400.00
163,741,295.00
14,255,305.00
43,403,051.81
9,407,001.12
25,979,951.52
4,312,302.48
8,742,191.21
35,076,381.84
5,755,522.08
3,133,602.02
13,218,603.02
2,531,438.62
5,251,359.17
21,067,152.42
1,482,580.42
13,718,543.68
68,197,371.30
12,936,907.37
29,267,335.81
6,235,148.72
6,235,148.72
43,403,051.81
Not Indicated
Not Indicated
Not Indicated
Not Indicated
5,000,000.00
13,700,000.00
3,041,933.00
30,092,682.00
3,918,552.52
5,581,481.73
28,166.04
-
117,911.28
667,127.23
333,013.12
1,162,254.97
1,081,447.48
8118518.27
3,013,766.96
30,092,682.00
LBP-Bangued
Not Indicated
8,009,000.00
924,115.41
775,818.09
7,084,884.59
Bucloc
Office of the President
Not Indicated
1,000,000.00
undetermined
1,000,000.00
Danglas
Not Indicated
7,917,600.00
156,043.61
16,988.10
776,155.39
Lapaz
Not Indicated
Not Indicated
14,994,391.00
8,000,000.00
6,292,441.38
5,488,994.84
1,481,967.24
789,103.67
8,701,949.62
2,511,005.16
Lacub
Department of Finance
Not Indicated
2,912,439.89
631,843.21
2,002,508.20
2,280,596.68
Lagangilang
Not Indicated
Not Indicated
16,605,000.00
9,437,425.00
988,392.85
463,673.49
315,362.66
15,616,607.15
9,437,425.51
Not Indicated
Not Indicated
Not Indicated
Not Indicated
Not Indicated
Not Indicated
Department of Interior and Local Not Indicated
Government (DILG)
Schedule I

Lagayan
Not Indicated
Not Indicated
Not Indicated
PURPOSE OF LOAN
TOTAL AMOUNT
25,325,823.00
2,000,000.00
3,413,747.10
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
5,393,462.05
5,176,954.37
1,771,901.67
70,648.05
370,915.79
1,072,854.01
OUTSTANDING
BALANCE
19,932,360.95
228,098.33
3,042,831.31
148
Langiden
Not Indicated
Not Indicated
6,211,606.13
2,616,879.00
2,345,057.16
1,269,728.17
1,286,883.50
250,541.64
3,866,548.97
162,540.97
Luba
PNB-Bangued
GMA-PMS
Not Indicated
Not Indicated
10,873,633.17
1,000,000.00
8,475,269.52
2,773,141.84
2,416,363.65
1,000,000.00
Malibcong
Not Indicated
Not Indicated
4,379,500.00
2,616,879.00
1,310,700.46
116,305.76
268,292.85
95,477.53
3,068,799.54
2,500,573.24
Pearruba
Not Indicated
11,493,789.00
5,906,530.52
2,723,102.78
5,587,258.48
Pidigan
Undetermined
Not Indicated
944,390.00
Pilar
Municipal Development OfficeLocal Government Finance and

Development (LOGOFIND)
Not Indicated
1,574,592.85
304,598.52
Not Indicated
7,370,793.00
7,214,578.61
San Isidro
Technology and Livelihood

Research Center (TLRC)
Not Indicated
1,000,000.00
1,000,000.00
San Juan
Landbank of the Phililippines
Not Indicated
17,128,863.00
17,128,863.00
San Quintin
Not Indicated
7,688,281.88
Tayum
LBP-Bangued
Not Indicated
Tineg
Philippine Veterans Bank (PVB)
Not Indicated
Villaviciosa

Not Indicated
Not Indicated
19,190,009.91
40,000,000.00
10,800,000.00
5,241,008.00
944,390.90
5,093,203.45
160,377.03
1,269,994.33
156,215.07
2,098,050.25
2,595,078.43
6,641,954.96
2,771,191.13
12,548,054.95
6,000,000.03
1,909,166.07
33,999,999.97
4,356,590.12
225,638.28
1,355,016.39
126,347.73
6,443,409.88
5,015,369.72
Schedule I
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
28,368,092.38
16,104,332.56
43,422,136.61
24,060,244.21
39,020,025.78
29,428,263.94
49,878,257.48
28,718,029.24
14,646,010.00
6,404,015.41
14,805,135.90
6,785,741.32
OUTSTANDING
BALANCE
41,646,634.88
68,526,193.91
49,001,892.97
109,817,177.57
20,504,411.00
119,921,600.00
Calanasan
Not Indicated
5,662,905.00
4,044,930.00
1,720,759.13
1,617,975.00
Conner

Not Indicated
Not Indicated
10,454,262.67
3,949,862.00
6,833,929.21
2,323,521.12
4,400,318.50
1,168,022.17
3,620,333.46
1,626,340.88
Flora
LBP- Northern Cagayan Valley

Lending Center
Lending Center
Lending Center
DOF
Not Indicated
20,000,000.00
14,999,999.76
7,580,672.67
5,000,000.24
Not Indicated
1,995,680.00
1,344,909.78
931,784.42
650,770.22
Not Indicated
2,069,019.00
1,379,344.00
328,405.00
689,675.00
Not Indicated
11,221,573.04
11,221,573.04
Kabugao
Not Indicated
4,208,976.00
2,378,867.53
1,272,023.54
1,830,108.47
Sta Marcela

DOF-MDFO
Not Indicated
Not Indicated
1,431,620.00
25,000,000.00
452,545.55
1,610,642.47
485,980.40
24,881,911.11
La Trinidad
Economic Support Fund, Office of Not Indicated

the President
2,126,523.62
2,126,523.62
2,126,523.62
Ifugao
Asian Development Bank through Not Indicated

the National Government (DILG)
16,916,251.89
4,750,000.00
149
Not Indicated
Not Indicated
Not Indicated
Not Indicated
Not Indicated
Not Indicated
Asipulo
PURPOSE OF LOAN
TOTAL AMOUNT

Apayao
LBP-Tuguegarao
LBP-Tuguegarao
LBP-Tuguegarao
LBP-Tuguegarao
LBP-Tuguegarao
Philippine National Bank
13,278,542.50
25,104,057.30
9,981,867.19
59,938,920.09
12166251.89
Technical Livelihood Resource

Center (TLRC)
Not Indicated
396,254.74
396,254.74
Not Indicated
10,000,000.00
369,212.77
Schedule I

Alfonso Lista
Not Indicated
Not Indicated
DepEd
Not Indicated
PURPOSE OF LOAN
10,270,000.00
72,500,000.00
1,817,351.90
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
4,914,860.35
1,450,386.56
10,661,764.70
4,859,760.89
-
OUTSTANDING
BALANCE
4,262,587.17
51,176,170.56
1,817,351.90
589,687.50
410,312.50
TOTAL AMOUNT
150
Banaue
President's Social Fund under the Not Indicated

1,000,000.00
Kiangan
Technology and Livelihood

Research Center (TLRC)
Not Indicated
2,000,000.00
2,000,000.00
1,210,907.64
Not Indicated
1,000,000.00
1,000,000.00
1,000,000.00
Tinoc
Not Indicated
14,844.00
11,929,982.50
Lagawe
Not Indicated
3,000,000.00
666,666.34
Mayayao
President's Social Fund under the Not Indicated

1,000,000.00
1,000,000.00
Tabuk
DBP-Tabuk
Not Indicated
57,911,733.95
17,403,137.00
36,776,582.02
40,508,596.69
Rizal

Municipality Development Fund
Office
Not Indicated
Not Indicated
18,789,503.55
28,317,965.44
3,395,693.42
-
5,265,352.15
1,352,938.30
15,393,810.13
28,317,965.44
Balbalan
Not Indicated
3,139,983.00
2,242,845.00
1,011,118.29
897,138.00
Lubuagan
DBP-Tabuk
Not Indicated
24,036,677.78
15,900,000.00
8,136,677.78
9,918,893.89
Tanudan
Not Indicated
2,278,616.00
2,032,147.56
74,217.60
246,468.44
Tinglayan
Department of Finance MDFO
Not Indicated
1,366,690.58
151,610.14
852,080.50
1,215,080.44
Province of
Mountain

Not Indicated
Not Indicated
Not Indicated
35,296,847.00
16,500,000.00
109,536,265.08
3,605,380.55
6,416,666.62
2,231,473.54
2,919,438.54
5,911,059.25
1,286,982.58
31,691,466.45
10,083,333.38
107,304,791.54
Schedule I

Bantus
Department of Finance MDFO
Not Indicated
Tadian
Ilocos Norte
Laoag City
151
Bacarra
PURPOSE OF LOAN
National Housing Authority (NHA) Not Indicated
TOTAL AMOUNT
13,653,853.26
1,701,138.26
364,848.44
1,434,861.74
24,958,000.00
1,080,492.81
649,258.62
15,065,789.19
49,244,033.40
187,883,877.10
420,957,059.60
4,670,125.68
24,181,304.95
49,578,094.96
120,243,552.00
49,895,034.40
120,243,552.00
Not Indicated
Development Bank of the

Philippines
Municipal Development Fund
Office
REGION I - ILOCOS REGION

Construction of Ilocos Norte Convention Center (Plaza del
470,201,093.00
Norte)
Construction/Renovation of Gov. Roque B. Ablan Sr.
54,248,220.64
Memorial Hospital, Bangui District Hospital and Dingras
District Hospital
Monetization of RA 7171 share of PGIN covering the
periods 2002-2009 from Virginia Tobacco Excise Tax
Presidential Management Staff

Philippines
Philippines
Laoag City Public Market

Upgrading of Laoag City Gen Hospital
Purchase of Heavy Equipment
OUTSTANDING
BALANCE
6,755,792.70
3,136,000.00
Lank Bank of the Philippines
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
6,898,060.56
13,881,975.09
240,487,104.00
1,000,000.00
348,260,000.00
12,000,000.00
99,561,500.00

Provincial Government of Ilocos
Norte
Construction of Public Market

Establishing Multi-Pass Rice Mill
25,000,000.00
1,800,000.00
750,000.00
Badoc
Construction of Municipal Hall Building
19,380,761.85
8,067,790.68
Currimao
DOF - Mun. Devt. Fund Office
6,282,750.00
Dingras
Not indicated

Construction of RHU
27,189,200.00
2,240,838.04
Marcos
Nueva Era
DOF - Mun. Devt. Fund Office
River Protection
Heavy Equipment
Construction of RHU and Lying-in Clinic
2,716,518.12
13,760,000.00
5,115,600.00
Interest free
24,550,608.61
1,000,000.00
336,260,000.00
1,199,000.00
99,561,500.00
1,332,264.22
25,000,000.00
1,050,000.00
4,811,084.18
11,312,971.17
154,917.12
6,282,750.00
9,679,902.96
304,253.53
9,394,408.62
1,463,933.57
17,509,297.04
1,936,584.51
1,244,295.47
10,452,500.00
845,006.94
2,567,844.44
2,844,127.83
3,426,615.15
1,472,222.65
3,307,500.00
4,270,593.06
Schedule I

PURPOSE OF LOAN
Paoay
LBP - BATAC
Purchase of Springfields Memorial Park
TOTAL AMOUNT
23,000,000.00
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
7,666,666.68
77,449.43
OUTSTANDING
BALANCE
15,333,333.32

Dept. of Finance
Public Market
Municipal Bldg.
Cataract Center Bldg.
Cataract Center Medical
17,000,000.00
43,862,840.00
447,922.00
4,990,068.00
11,311,672.31
8,817,360.84
10,710,055.47
2,600,275.76
80,274.08
97,046.54
5,688,327.69
35,045,479.16
447,922.00
4,990,068.00
Sarrat

Philippines
Rehabilitation of New Presidencia and Construction of

New Public Market
19,781,584.01
5,275,240.16
9,449,402.06
14,506,343.85
Vintar
Construction of the new Public Market building including its

perimeter fence
23,403,000.00
12,967,977.80
7,997,437.18
10,435,022.20
Ilocos Sur
Philippine Nation Bank then

Acquisition of transportation equipment and plant
restructured by Philippine Deposit machineries for the Tomato Past Plant (1998)
Insurance Corporation (PDIC)
378,648,299.00
26,185,408.25
33,141,299.50
352,462,890.75
152
Piddig
Rural Waterworks
Development Corporation
(RWWDC)
Various NGAS
No records found on file

City of Candon Landbank of the Philippines
Not Indicated
Not Indicated
a. No available
records for the
purpose of
loan
b. Taken from
earliest AAR
on file for
CY 1996
52,901.23
52,901.23
27,824.30
27,824.30
70,929.06
70,929.06
Drainage Project
110,317,007.77
64,123,667.97
5,520,241.76
46,193,339.80
50,400,000.00
23,223,120.11
26,149,103.96
27,176,879.89
4,593,347.67
2,706,421.12
1,123,045.93
1,886,926.55
City of Vigan
Landbank of the Philippines-Vigan Acquisition of 1 unit cutter suction dredger

Branch
Banayoyo
Construction of Wet Market/Trading Post Building &

Slaughterhouse
Schedule I

PURPOSE OF LOAN
Bantay
Construction of Arcade
Purchase of 2 Patrol Cars
Cabugao

Rehabilitation / Expansion of Water System

Rehabilitation of Water System (Phase II)
Caoayan
Mun. Dev't. Fund Office, Manila
Construction of Fuerte Sea Wall and Pantay Tamurong

River Protection
Cervantes
LBP Candon Branch
Magsingal
TOTAL AMOUNT
22,969,977.30
57,747,420.41
2,000,000.00
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
1,306,395.18
19,989,486.60
27,741,371.89
399,999.96
127,166.67
OUTSTANDING
BALANCE
22,969,977.30
37,757,933.81
1,600,000.04
153
34,995,447.04
17,779,242.31
13,390,618.92
4,296,650.15
16,805,503.75
3,820,020.56
21,604,828.12
13,482,592.16
8,024,911.28
3,246,483.44
5,999,836.15
4,778,427.84
Rehabilitation of Cervantes Level III Water System
24,975,081.00
7,631,274.75
6,196,308.07
17,343,806.25
Public Market/Farm to Market Road
73,111,989.16
13,947,286.00
3,245,454.61
59,164,703.16
Narvacan
Construction of 2 Storey Public Market
103,000,000.00
34,097,201.18
40,805,139.44
68,902,798.82
Quirino
MDFO-LOGOFIND
Construction of 7 school buildings and 1 barangay health

station
2,908,835.45
475,892.13
1,893,628.90
2,432,943.32
San Ildefonso
Dept. Of Finance - Mutual

Development Fund Office
Construction of River Protection
3,991,035.57
777,343.26
2,930,194.25
3,213,692.31
San Juan

Loan for the Municipal Hall

Cemetery
44,000,000.00
18,600,000.00
23,110,339.01
18,110,526.33
13,320,715.62
841,465.63
20,889,660.99
489,473.67
Sta. Catalina
LOGOFIND
DMAF-Disaster Management
Assistance Fund
Millennium Dev't Goal Fund
Construction of Seawall
Reconstruction of RHU Building 1st Floor
7,250,800.44
5,338,941.61
1,197,704.46
166,167.35
4,850,426.59
757,225.89
6,053,095.98
5,172,774.26
Reconstruction of RHU Building 2nd Floor
1,916,224.44
59,639.90
197,059.48
1,856,584.54
Sta. Cruz

MDFO-LOGOFIND
Construction and Improvement of Public Market

Construction of River Wall Protection
97,544,323.78
8,881,497.20
13,829,858.42
1,467,066.78
17,949,759.27
6,226,605.22
83,714,465.36
7,414,430.42
Sta. Lucia
LBP Candon Branch
Construction of 1 storey public market
23,588,444.90
4,717,689.60
2,994,197.60
18,870,755.30
Suyo
Construction of Suyo Waterworks System
19,470,000.00
7,227,174.91
12,649,110.91
12,242,825.09
Schedule I

PURPOSE OF LOAN
Suyo
Various Projects
154
Tagudin
Construction of New Public Market
La Union
For the Rehabilitation of the La Union Provincial

Administrative and Commercial Building, Mabanag Hall,
City of San Fernando, La Union
City of San
Fernando
World Bank thru LOGOFIND

(Department of Finance)
Development of Engineered Sanitary Landfill, Construction

of Health Centers & School Buildings
Improvement of the drainage project / dredging machine

Agoo
TOTAL AMOUNT
17,285,762.00
43,330,968.39
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
8,642,880.00
4,253,450.13
21,023,525.44
11,000,000.00
12,658,514.61
61,279.67
OUTSTANDING
BALANCE
8,642,882.00
22,307,442.95
11,000,000.00
146,135,409.76
74,819,679.41
93,830,380.43
71,315,730.35
29,982,997.25
23,024,428.86
20,423,497.67
6,958,568.39
Various Projects
31,139,001.00
15,569,502.00
5,694,578.43
15,569,499.00
Redevelopment of Public Park (Imelda Garden) Phase 2
24,500,000.00
10,499,999.80
13,368,952.98
14,000,000.20
45,000,000.00
18,281,250.00
10,419,465.87
26,718,750.00
65,000,000.00
26,406,263.00
16,609,401.88
38,593,737.00
Allied Banking Corp.
Construction of Public Market (Agoo Hypermarket - Phase

I)
Bank of the Philippine Island (BPI) Construction of Public Market (Agoo Hypermarket - Phase
II)
Bank of the Philippine Island (BPI) Construction of Public Market (Agoo Hypermarket - Phase
III)
Philippine Postal Savings Bank
Expansion of Municipal Cemetery (Phase I)
Expansion of Municipal Cemetery (Phase II)
49,000,000.00
2,882,351.74
4,142,871.78
46,117,648.26
24,000,000.00
22,500,000.00
3,304,568.10
412,317.34
4,454,404.55
2,113,812.50
20,695,431.90
22,087,682.66
Bacnotan
94,500,000.00
11,375,000.00
12,374,327.22
83,125,000.00
Balaoan
Landbank OF THE PHILIPPINES- CFor the Construction of Balaoan Public Market Building
50,000,000.00
22,321,428.50
25,392,367.93
27,678,571.50
Bauang
Phil. Postal Savings Bank (Loan takProcurement of Heavy Equipment

Phil. Postal Savings Bank
Infrastructure projects and construction of public market
Construction of new public cemetery
Procurement of heavy equipment (for solid waste)
12,528,737.56
32,646,844.03
35,000,000.00
15,000,000.00
3,313,655.40
1,328,830.97
1,424,611.95
3,823,557.00
1,173,478.73
3,416,392.21
2,526,114.99
1,344,601.16
9,215,082.16
31,318,013.06
33,575,388.05
11,176,443.00
Construction of Public Market Phase II
Schedule I

PURPOSE OF LOAN
Naguilian
Various projects
Repair/Rehab of Municipal Building
Repair of NFA Warehouse & Purchase of Coal Briquetting
Machine
Repair of Slaughterhouse with Viewdeck
River Control - Baraoas
River Control - Al-alinao Norte
Rosario
155
San Juan
Philippine National Bank (PhilippineLot and construction of Public Market

Lot and construction of Slaughterhouse and Public Market
Bank of the Philippine Island
(Phase 2)
(BPI)
Additional two buildings in market, open shed for ambulant
vendors, deep well drilling and construction, rehab of
slaughterhouse, water system in slaughterhouse, exit road
slaughterhouse, mini fire truck, installation of 3 phase
connection, drainage canal, concrete pavement, multi
purpose building at slaughterhouse, rehab of annex
building, multi purpose hall, rehab of old market
Landbank of the Phililippines.
BLGF LOANS
1st drawdown for municipal bldg.

2nd drawdown for municipal bldg.
1st drawdown for public market bldg.
1st drawdown for the slaughterhouse bldg.
2nd drawdown for public market bldg.
2nd drawdown for the slaughterhouse bldg.
Disaster preparedness
Acquisition of Heavy equipments
Installation of 3 phase electric connection at
slaughterhouse
Construction of additional pigpen & concreting of Parking
Area at the slaughterhouse
Construction of San Juan Public Market (Dry Goods
Section)-Phase II
Extension of Public Cemetery
Construction of Public Cemetery Perimeter Fence
TOTAL AMOUNT
49,914,421.67
26,449,059.47
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
16,002,320.59
8,428,721.83
1,721,297.75
1,032,541.03
5,592,059.00
OUTSTANDING
BALANCE
33,912,101.08
24,727,761.72
5,592,059.00
32,430,063.36
70,000,000.00
27,925,888.10
23,981,482.04
12,714,911.94
24,597,222.22
4,504,175.26
46,018,517.96
35,499,527.78
4,984,665.06
2,662,499.97
30,514,862.72
836,542.45
4,363,457.55
725,500.00
1,935,976.55
3,700,000.00
6,818,750.00
76,336,170.79
176,125.93
495,653.53
115,611.72
274,865.89
473,915.27
1,273,365.16
1,347,899.00
65,373.16
709,578.00
51,578.00
204,916.00
495,790.00
1,181,348.44
14,523,023.21
660,416.52
3,867,804.02
609,888.28
1,661,110.66
3,226,084.73
5,545,384.84
74,988,271.79
Schedule I

PURPOSE OF LOAN
San Juan
BLGF LOANS
Purchase & Installation of Additional Abattoir equipments
TOTAL AMOUNT
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
OUTSTANDING
BALANCE
Construction of additional pigpen & parking area of the

public market
Acquisition of additional refrigerated van
Sto. Tomas
Pangasinan
Construction of Public Market perimeter commercial stalls
IBRD
Construction of School Building
To finance construction and Irrigation System Farm to

market Roads and other socio-projects
To finance various infrastructure projects
To finance road asphalting and/or blocktopping of roads in
the 6th districts of the province
To finance acquisition of brand new equipment
To finance acquisition of slightly used equipment and
machineries
To finance construction/ rehabilitation of Pangasinan
Provincial Hospital, Urdaneta District Hospital and Western
Pangasinan District Hospital
156
20,000,000.00
6,824,852.08
6,083,048.36
13,175,147.92
7,323,605.77
2,019,321.05
6,395,540.85
5,304,284.72
343,544,988.37
343,544,988.37
88,617,084.83
79,249,686.00
149,942,779.08
56,606,920.00
47,768,518.52
24,550,419.71
22,714,049.13
22,642,766.00
102,174,260.56
97,255,640.00
75,437,000.00
48,627,819.94
35,077,983.13
17,784,704.03
6,342,295.42
48,627,820.06
40,359,016.87
133,383,025.91
42,247,327.17
20,082,834.56
91,135,698.74
185,854,705.00
92,926,752.00
39,025,300.84
92,927,953.00
50,228,784.65
2,034,448.95
50,228,784.65
To finance construction/ rehabilitation of provincial and

district hospitals
94,648,679.29
3,108,303.71
94,648,679.29
Conversion of Loan/consolidation
88,790,103.01
39,462,268.00
29,914,931.72
49,327,835.01
Heavy Equipments
Various Projects 83m term loan
Purchased of Heavy Equipments
PREMIUMED
75,000,000.00
81,871,967.56
91,921,598.18
99,834,539.29
84,508,561.00
14,999,841.13
29,166,666.62
29,564,877.27
24,939,370.62
13,241,855.91
15,649,733.55
12,635,276.17
23,369,969.92
22,404,446.55
19,917,156.32
13,594,862.29
8,528,874.09
21,006,910.66
45,833,333.38
52,307,090.29
66,982,227.56
86,592,683.38
68,858,827.45
2,364,564.96
To finance various programs that will benefit tobacco

growers
To finance their construction of United Way, PSWD, Girl/
Boy Scout Building and Narciso Ramos Sports and
Complex Center
San Carlos City Philippine National Bank

(Philippine National Bank)
MDFO-DOF- Manila
Schedule I
PURPOSE OF LOAN
Bayambang

Construction of Legislative Bldg. & Concreting of Farm to
Market Road
Agno

Postal Bank
TOTAL AMOUNT
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
OUTSTANDING
BALANCE
100,000,000.00
34,850,000.00
9,425,652.69
18,040,832.24
6,348,707.64
4,000,339.78
90,574,347.31
16,809,167.76
Construction of Materials Recovery Facility (MRF)

Construction of Materials Recovery Facility (MRF)
Concreting of Farm to Market Roads
871,500.00
914,625.00
26,067,022.62
615,000.00
684,000.00
-
347,155.70
376,622.57
8,966,655.82
256,500.00
230,625.00
26,067,022.62
Anda
Construction/ Rehabilitation of Anda Water System

Construction/ Rehabilitation of Anda Wet Market
14,174,484.52
23,957,777.71
11,221,791.79
-
6,224,230.21
681,438.27
2,952,692.73
23,957,777.71
Bolinao
Rehab. of Bolinao Waterworks Sys. Phase 1 (Brgy.

Luciente 1st)
Const. of Bolinao Waterworks sys. Phase 2 (Brgy. Tupa)
49,848,421.26
7,609,272.35
12,375,653.74
42,239,148.91
1,411,507.00
19,985,500.00
157
Alaminos City
DBP - Dagupan Branch
Construction of H.I. medical services complex /

Construction of Hotel
Refinancing of exiting loan with LBP
Construction of school bldg (PSU - Phase II) / Construction
of H.I. Medical Services Complex / Construction of Hotel
19,985,500.00
9,024,752.44
9,024,752.44
157,933.17
45,033,474.47
17,211,000.00
9,006,694.88
17,211,000.00
2,951,819.15
301,192.50
10,000,000.00
10,000,000.00
175,000.00
36,235,752.44
2,470,619.49
1,893,569.71
11,082,838.71
11,082,838.71
394,364.34
20,824,074.00
20,824,074.00
740,989.97
7,357,334.85
7,357,334.85
39,264,247.56
36,026,779.59
-
33,765,132.95
39,264,247.56
Schedule I

PURPOSE OF LOAN
Basista
Finance Local Infrstructure Project
Urbiztondo
Urbiztondo

1. Construction of Sports Complex Phase XV

2. Construction of Stalls beside Sports Complex Phase XVI
TOTAL AMOUNT
19,987,000.00
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
7,522,721.32
257,736.64
47,330,142.20
1,752,968.24
4,688,992.40
OUTSTANDING
BALANCE
12,464,278.68
45,577,173.96
3. Construction of Slaughterhouse, Fish, Meat and

Vegetable Section
4. Construction of 2 Storey Commercial Building at Public
Market
5. Construction of Drainage Canal
6. Construction of 3 classrooms at UCS
158
Mangatarem

For infrastructure projects

For infrastructure projects
52,937,541.73
23,530,299.21
12,268,011.13
2,738,728.25
40,669,530.60
20,791,570.96
Burgos
To finance the municipal water supply in Poblacion.

To finance the Solar Powered water supply in Barangay Ilio
Ilio.
25,612,045.00
3,365,000.00
10,028,806.94
1,892,812.50
12,340,473.21
11,661,685.90
15,583,238.06
1,472,187.50
Sual
Philippine Veterans Bank
Buy-out of loan from Lank Bank of the Philippines.
62,037,984.48
31,018,992.00
10,150,578.39
31,018,992.48
Infanta

Philippines
Construction of Market
Expansion of water system
16,000,000.00
50,000,000.00
11,555,555.44
4,000,000.00
7,492,295.04
3,731,472.47
4,444,444.56
46,000,000.00
Lingayen
LBP - Urdaneta
Construction of MRF
Purchase of multicab and pay loader
Purchase of fire truck
Improvement of municipal cemetery
Construction of Abattoir
Construction of wet market
10,000,000.00
8,374,700.00
4,992,000.00
5,600,000.00
4,286,015.00
8,726,200.00
7,186,097.67
6,699,760.00
3,993,600.00
789,304.50
-
379,720.60
216,962.10
129,326.99
222,143.51
261,182.79
68,181.30
2,813,902.33
1,674,940.00
998,400.00
4,810,695.50
4,286,015.00
8,726,200.00
Binmaley
Construction of Municipal Recovery Facility Perimeter

Fence Construction of New Binmaley Fish Center LBP
Loan take out CY 2008
49,898,852.80
24,256,386.71
10,476,454.41
25,642,466.09
Schedule I

PURPOSE OF LOAN
Binmaley
Construction/Rehabilitation of Tricycle Terminal
Rehabilitation/Repair of 2 storey Infirmary Building
Construction of Billboard
TOTAL AMOUNT
21,844,004.33
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
257,187.04
OUTSTANDING
BALANCE
21,844,004.33
159
Bugallon
Construction of 24 units stalls for Bugallon Supermarket

and landscape/concrete pavement and drainage canal
20,500,000.00
1,708,333.38
1,731,677.87
18,791,666.62
Calasiao
Construction of New Municipal Building

Construction of New Municipal Building (Additional)
59,900,000.00
4,002,566.00
23,294,444.46
2,858,975.00
17,777,118.53
1,176,693.08
36,605,555.54
1,143,591.00
Malasiqui

Philippines
Heavy Equipment, Public Infrastructure and

Computerization
Construction of Municipal Hall Annex Building (3 Storey)
49,732,545.00
23,622,958.96
23,602,969.44
26,109,586.04
49,968,001.56
3,747,600.12
10,582,772.61
46,220,401.44
Purchase of Cemetery Lot, Construction of Tombs, MiniChapel, Mini-Warehouse and Steel Gate
For the Construction of Perimeter Fence and Animal Cage
at Slaughterhouse
Purchase of Dump/Ecological Site, Construction of MRF
Office Building, Segregation, and MRF Area
To finance various infrastructure projects included in the
approve LDP against Notice of Payment
For the Construction of Mapandan Public Market Phase I
and II
11,270,000.00
1,903,261.00
1,396,030.18
9,366,739.00
530,000.00
309,166.69
63,793.17
220,833.31
2,692,000.00
1,929,478.42
983,737.57
762,521.58
2,048,187.00
1,462,990.70
498,849.33
585,196.30
28,000,000.00
20,014,814.87
15,042,055.28
7,985,185.13
Procurement of Equipments
Buy out of Public Market building under BOT Scheme
3,390,557.00
20,000,000.00
2,421,825.00
1,014,369.89
754,726.03
968,732.00
20,000,000.00
Site Development, Construction of Municipal and

Legislative Building
Purchase of Long Arm Backhoe
Purchase of Lot
48,522,399.99
2,205,161.34
2,572,457.94
46,317,238.65
4,500,000.00
15,000,000.00
900,000.00
312,479.40
1,405,479.44
3,600,000.00
15,000,000.00
Agri-Market
Heavy Equipments
15,000,000.00
13,833,000.00
9,645,534.61
8,043,582.84
6,575,606.93
2,686,901.86
5,354,465.39
5,789,417.16
Mapandan
Sta. Barbara
PANGASINAN II
Umingan
Schedule I
PURPOSE OF LOAN
TOTAL AMOUNT
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
OUTSTANDING
BALANCE
160
Natividad
Landbank-Tayug
Fire Truck
3,700,000.00
3,330,000.00
962,152.05
370,000.00
Tayug
Landbank - Tayug
Domestic/Logo Find
Wet Market Term 2
Public Market-Term 3
Brgy Road- Term 4
495,247.50
4,931,738.63
8,706,907.73
6,266,191.20
476,330.17
3,364,515.25
1,852,480.64
2,602,120.45
110,022.43
2,102,790.81
1,101,592.77
531,198.30
18,917.33
1,567,223.38
6,854,427.09
3,664,070.75
Laoac
Concreting of Farm to Market Road
10,974,080.00
3,754,290.57
3,302,676.46
7,219,789.43
Mangaldan
Construction of Mangaldan Public Market Building Phase I
59,778,513.99
6,942,748.81
5,529,839.92
52,835,765.18
Binalonan
BPI
DEBT BUY-OUT FROM LBP(Construction of New Public

Market)
CONSTRUCTION OF 3-STOREY UEP BUILDING
25,000,000.00
16,666,666.68
2,666,552.50
8,333,333.32
45,000,000.00
4,500,000.00
849,436.64
40,500,000.00
Pozorrubio
Landbank of the Philippines Urdaneta Branch
Loan take out from DOF for funds used for the construction
of Public Market Phase I and II
33,000,000.00
28,083,333.00
14,634,143.87
4,916,667.00
San Manuel

Asingan, Branch
Urdaneta City
Construction of 25 units of Market Stalls
10,000,000.00
6,175,957.23
2,600,580.94
3,824,042.77
9,000,000.00
1,145,200.00
6,490,485.86
715,159.44
1,868,662.00
150,083.94
2,509,514.14
430,040.56
To buy out loan from Philippine National Bank

Various Infrastructure Projects
25,250,323.84
22,647,038.21
21,462,775.24
7,402,348.16
5,943,956.32
5,046,390.60
3,787,548.60
15,244,690.05
281,909,000.00
148,934,559.00
178,260,622.00
132,974,441.00
10,452,807.81
3,035,671.24
322,467.92
7,417,136.57
11,209,015.10
167,790,000.00
213,499,962.92
2,257,489.10
74,906,250.00
57,992,414.60
852,439.02
10,007,454.78
13,485,077.11
8,951,526.00
92,883,750.00
155,507,548.32
Sison
Construction of Municipal Drainage

Repair of Line Canal
City of Dagupan Landbank of the Philippines
Construction of the New Malimgas Public Market
San Fabian
PDIC
City of Urdaneta Eco. Fund Support Council

LBP - Urdaneta Branch
Constn. of New Public Market Bldg. I

Constn. of New Public Market Bldg. II
Constn of Engineered Sanitary Landfill
Schedule I
NAME OF LGU
BANK/LENDING INSTITUTION
PURPOSE OF LOAN
TOTAL AMOUNT
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
OUTSTANDING
BALANCE
REGION II - CAGAYAN VALLEY

BATANES
Batanes
Construction of Mahatao Boat Shelter Port

Renovation of School Building
78,134,246.38
12,108,467.20
19,656,178.20
2,963,346.18
18,913,262.59
5,852,635.67
20,343,821.80
2,494,756.40
Priority Development Project
13,397,356.52
7,114,144.30
2,792,586.20
2,845,657.70
Itbayat
Acquisition of Heavy Equipment
1,534,450.19
814,810.00
378,728.74
610,969.96
Cagayan
Department of Agriculture - RFU02 Acquisition of Tractor Units
2,000,000.00
2,000,000.00
2,000,000.00
2,000,000.00
5,510,000.00
1,302,000.00
4,208,000.00
23,040,413.00
10,700,098.87
12,340,314.13
400,000,000.00
130,000,000.00
132,749,175.69
270,000,000.00
18,297,628.00
13,069,735.00
5,785,089.03
5,227,893.00
161

World Bank/ Department of
Finance
Department of Budget and
Management
DILG - Quezon City
City of
Tuguegarao
Acquisition and Purchased brand new mainte ance

equipment

Construction of Town Center
Philippines
Northern Cagayan Valley Lending Various projects
Center
Economic Support Fund
Construction of Don Domingo Market
18,096,479.00
Solana

Office (Dept. of Finance)
Rehabilitation of Farm to Market Road
27,178,165.79
Enrile
Installation of Water System
58,112,989.72
Alcala
Construction of Alcala Public Market
7,200,000.00
18,096,479.00
1,054,922.40
27,178,165.79
22,700,220.52
17,717,204.74
35,412,769.20
7,201,967.01
4,455,610.24
(1,967.01)
Schedule I

PURPOSE OF LOAN
Alcala
Landbank of the Philippines and
Alcala Municipal Water System , Consulting Services
Japan Bank for International
(Engineering & Design, Construction Supervision and O & M
Internal Capacity Building) Construction direct cost
Department of Finance - Municipal Rehabilitation of SWIP, Tupang SWIP, Agani SWIP,
Development Fund Office (MDFO) Cabuluan SWIP, Pussian SWIP
Disaster Management Assistance
Fund (DMAF)
TOTAL AMOUNT
17,899,999.34
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
10,441,665.78
13,659,743.92
OUTSTANDING
BALANCE
7,458,333.56
6,577,192.82
229,702.25
183,887.00
6,347,490.57
162
Gattaran
DBP Aparri
Department of Agriculture
LBP-Tuguegarao
LBP-Tuguegarao
DBP Aparri
Computerization Loan
Acquisition of farm Machine/equipments
Acquisition of Bulldozer
Acquisition of Excavator
Acquisition of Crawler Angle Dozen
180,000.00
3,980,000.00
7,950,000.00
26,645,000.00
331,666.65
662,500.00
1,526,488.10
11,859.00
1,664,874.17
110,382.38
116,640.09
24,118,511.90
180,000.00
3,648,333.35
7,287,500.00
25,118,511.90
Baggao

Office - Department of Finance
46,214,375.13
36,225,580.00
9,988,795.13
45,171,524.04
Iguig

Postal Bank
MDFO-DOF
Philippines
Iguig Water Works System

Expansion of Iguig Water Works System
Purchase of Motor Vehicles
Purchase of Heavy Equipments
Construction of Iguig Public Market and Purchase of Lot for
the Public Market
19,031,603.45
2,180,027.37
3,325,100.00
17,449,085.21
22,220,000.00
8,696,560.59
996,171.63
3,275,696.51
130,413.96
-
1,397,195.59
160,045.61
86,876.92
523,472.54
-
10,335,042.86
1,183,855.74
49,403.49
17,318,671.25
22,220,000.00
Rizal
LBP - Tuguegarao Branch
IRA Monetization
1,770,000.00
1,261,210.00
38,702.13
508,790.00
Sto. Nino
LBP - Tuguegarao Branch
10,465,000.00
812,505.82
515,293.56
9,136,200.62
Allacapan
DBP-Aparri
17,500,000.00
15,985,167.10
16,543,521.26
1,514,832.90
Lasam
LBP-Tuguegarao
Various LGU Projects
2,823,965.00
2,601,319.54
584,199.54
222,645.46
Abulug
DA RO2
LBP-Tuguegarao
Farm Tractor
2,000,000.00
15,000,000.00
1,200,000.00
5,000,000.04
3,706,533.49
800,000.00
9,999,999.96
Schedule I
NAME OF LGU
Sta. Teresita
DBP-Aparri
Lallo
Department of Finance-MDFO
PURPOSE OF LOAN
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
OUTSTANDING
BALANCE
163
6,500,000.00
32,345.25
6,500,000.00
Purchase of Heavy Equipments for expansion/ repair of

barangay roads
LBP-Northern Cagayan Lending Ce Purchase of garbage equipment, reconditioned bus & brand
new service vehicles
25,516,350.00
1,160,819.16
25,516,350.00
14,305,000.00
3,721,787.99
1,186,609.68
10,583,212.01
Buguey

37,640,622.32
8,530,000.00
3,485,242.90
2,985,499.67
2,277,633.61
997,729.97
34,155,379.42
5,544,500.33
Calayan

Const. of Dormitory @ Aparri, Cagayan
Finance other infra & dev't. Projects
Municipal Development Fund Office Construction of Municipal Hall
Purchase of passenger vessel & 2 units marine engine for
passenger vessel
3,136,000.00
3,007,399.00
4,761,356.04
24,400,000.00
382,457.70
2,148,140.00
13,350,208.76
252,799.86
76,559.95
469,759.24
1,270,835.28
2,753,542.30
859,259.00
4,761,356.04
11,049,791.24
Gonzaga
Provincial Government of Cagayan Salt Making Project
1,000,000.00
50,000.00
Sta. Ana
Construction of Wet Market
25,000,000.00
953,711.08
2,899,689.75
24,046,288.92
LGU Building
Heavy Equipment
Const. of Public Market
Monetization of IRA
9,027,777.80
14,900,660.00
17,450,707.50
4,401,223.00
5,555,555.52
17,450,707.50
3,143,730.00
1,898,038.20
2,232,779.96
22,564,898.12
-
3,472,222.28
14,900,660.00
1,257,493.00
Const. of Level III Water supply System

26,000,000.00
19,985,186.33
15,496,777.29
18,632,689.25
1,899,852.06
10,503,222.71
19,985,186.33
Province of Isabela
DBP Ilagan, Isabela
Tumauini
DBP Ilagan, Isabela
Dept. of Finance
LBP, Ilagan, Isabela
Const. of Public Market Building
TOTAL AMOUNT
Construction of Crab Hotel

Delfin Albano
LBP, Tuguegarao City

DOF
Sto. Tomas
Philippine National Bank, Ilagan, IsaHeavy Equipment

DA
one unit agricultural farm tractor
Divilacan
Provincial Govt of Isabela
one town on product reloaning to constituents
San Pablo
Construction of Water System
9,057,849.87
2,000,000.00
500,000.00
18,614,900.00
950,000.00
9,057,849.87
2,000,000.00
7,404,852.96
11,878,760.11
500,000.00
11,210,047.04
Schedule I
NAME OF LGU
PURPOSE OF LOAN
TOTAL AMOUNT
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
OUTSTANDING
BALANCE
Sta. Maria
LBP/DOF
34,260,491.12
16,789,346.98
14,072,081.59
17,471,144.14
Cabagan
LBP/DBP

Procurement of Agricultural Equipment
26,291,475.57
5,095,000.00
546,106.00
-
387,201.97
-
25,729,332.74
5,095,000.00
Naguilian
DA-RFU 2
Farm Tractor
2,300,000.00
Benito Soliven
DBP-Ilagan
DA-RFU 2
purchase of 1 unit 9-in 1 Backhoe Loader

Farm Tractor
14,740,000.00
2,865,000.00
San Mariano
DOF-Municipal Development Fund Construction of New RHU Building

Office
Construction of Various Infra-Project
Development Bank of the Phil.
Palanan
Central Terminal
Water Supply System
Municipal Town Hall
695,827.77
62,575,673.49
2,300,000.00
1,270,301.17
-
14,740,000.00
2,865,000.00
11,848,541.62
9,745,459.57
2,408,348.68
62,262,795.12
40,000,000.00
61,631,520.84
62,343,361.00
3,461,861.25
19,155,439.74
37,243,523.37
5,337,018.50
28,061,000.84
38,594,053.09
36,538,138.75
42,476,081.10
25,099,837.63
Southern Cagayan Valley Landing Dibenbenan Bridge

Corp. LBP - Santiago City
22,375,000.00
2,619,471.72
896,247.29
6,676,852.45
Southern Cagayan Valley Landing River Control

Corp. LBP - Santiago City
21,475,000.00
2,464,532.91
930,414.42
7,964,506.21
Dinapigue
PNB- Ilagan City
(1) unit Heavy Equipment - Backhoe Loader 4x4
12,890,000.00
4,134,073.98
678,006.02
1,634,405.68
Roxas
LBP - MIRACLE
LBP - Comm Stalls
LBP Public Market
Monetization of IRA - 7 yrs. To pay

Soft Loan to DA to acquire Farm Tractor
New Loan for the Commercial Stall
Public Market Construction - 7 yrs to pay
3,380,265.00
2,000,000.00
46,306,774.76
10,073,779.99
482,895.00
1,569,939.72
115,605.07
1,333,213.21
451,344.23
1,448,685.00
2,000,000.00
46,306,774.76
4,971,475.88
Mallig
DBP WATER SYSTEM

DBP ARC ROAD
Construction & completion of Artesian Well/Reservoirs

Equity of ARCDP II
11,542,030.00
19,600,000.00
1,285,929.54
2,141,399.68
179,191.64
626,469.07
1,265,229.36
5,574,312.22
164
City of Ilagan
10,441,287.34
Schedule I

PURPOSE OF LOAN
Quezon
LGU Urban Water Supply & Sanitation Project
DA - TRACTOR
1 unit Massey Ferguson 4 wheel drive tractor with training
Horrow
& Disc Flow Acquisition of 1 unit wheel loader; 1 unit
Philippines
Dumptruct & 1 unit Road Grader
9,000,000.00
2,000,000.00
23,562,600.00
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
1,800,000.00
279,875.34
1,570,840.00
30,293.59
2,742,837.70
10,000,000.00
1,111,111.12
LBP Roxas, Branch
6,000,000.00
600,000.00
60,000.00
2,400,000.00
Aurora

Philippines

Construction/ Improvements of Farm to Market roads
16,470,150.16
12,000,000.00
14,269,665.61
8,666,666.58
14,915,032.11
5,630,088.67
2,200,484.55
3,333,333.42
Burgos

Philippines
Department of Agriculture RO2
For the Construction of Public Market

For the Construction of Farm to Market Roads
For the purchase of one (1) unit 4 wheel drive Tractor with
accessories
Loan Assistance for Isang Bayan, Isang produkto, Isang
Milyong Pisong Programa
Loan Assistance for Isang Bayan, Isang produkto, Isang
Milyong Pisong Programa (IGLO-Burgos Chapter)
15,000,000.00
8,500,000.00
2,000,000.00
11,562,500.00
5,981,480.78
-
9,179,127.35
3,945,525.07
-
3,437,500.00
2,518,519.22
2,000,000.00
Construction & rehabilitation of Farm to Market Road of

8,270 kms. Linglingya-Barcolan-Mabini Farm to Market
Roads with two (2) units president bridge.
18,386,574.23
16,774,211.40
1,612,362.83
11,318,723.09
Purchase of Municipal Vehicles

Construction of Municipal Hall
Construction of Barangay Roads
Various Developmental Projects
Construction of RHU with Birthing Facilities
Acquisition of one (1) unit excavator & one (1) unit Dump
Truck
Counterpart for LOGOFIND Project
1,600,000.00
5,000,000.00
7,000,000.00
2,191,318.00
2,341,438.89
9,635,850.00
1,562,278.15
4,714,775.77
6,415,904.21
2,140,448.05
2,208,123.48
9,372,447.91
37,721.85
285,224.23
584,095.79
50,869.95
133,315.41
263,402.09
133,326.25
2,290,047.48
4,796,296.46
939,138.00
2,292,070.06
9,635,850.00
165
Presidential Social
Fund/Provincial
Gamu

Office
OUTSTANDING
BALANCE
8,550,000.00
2,000,000.00
Equity for ARCDP Projects Term of Loan - Ten years

inclusive of 1 yr grace period on principal.
Equity for ARCDP Projects Term of Loan - Ten years
Quirino
LBP Roxas Branch
TOTAL AMOUNT
2,499,999.95
500,000.00
500,000.00
100,000.00
100,000.00
56,787.50
Schedule I

San Manuel
PURPOSE OF LOAN
LGU counterpart for the construction of SWIP at Brgy. Sta
Cruz
City of Cauayan LBP-Phase I

LBP-Phase II
LBP-Phase III
Construction of Farm to Market Roads

Alicia
Construction of Multi- Purpose Bldg.

Purchase of Motor Vehicle
Disaster Management Assistance Fund

TOTAL AMOUNT
14,460,050.09
8,000,000.00
100,000,000.00
138,000,000.00
157,000,000.00
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
10,091,909.84
7,497,898.44
4,294,990.91
3,034,960.28
OUTSTANDING
BALANCE
4,368,140.25
3,705,009.09
9,104,895.12
15,543,434.28
17,444,444.40
3,812,207.10
6,185,572.88
10,560,518.96
31,925,500.00
2,200,000.00
10,691,126.00
23,284,169.53
611,111.11
15,320,602.71
121,571.92
517,523.05
8,641,330.47
1,588,888.89
10,691,126.00
45,524,475.44
74,454,040.63
107,574,074.20
166
Cabatuan
Loans buy out from DBP

computerization project
27,837,000.19
16,242,830.00
3,093,000.00
1,804,758.84
1,852,623.00
1,082,303.43
23,970,750.19
13,986,881.45
Luna
DBP
DA
DOF/LOGOFIND
DOF/LOGOFIND
MDFO/DMAF
MDFO/MDGF
MDFO/HSRP
for Water System

Tractor
River Control
RPTA
Backhoe/Spundike
Water System expansion
Birthing and Health Stations
11,542,032.00
2,000,000.00
7,004,964.00
301,125.00
15,481,303.53
5,849,036.18
6,852,150.90
10,700,705.02
1,584,085.90
262,872.81
-
10,390,625.52
5,816,981.79
104,293.45
952,551.26
1,202,497.69
-
841,326.98
2,000,000.00
5,420,878.10
38,252.19
15,481,303.53
5,849,036.18
6,852,150.90
San Mateo

Philippines
Water System.
29,828,200.00
3,675,212.52
537,883.38
3,419,260.32
Equity requirements for four (4) Projects.

for ARCDP Projects.
16,800,000.00
25,427,983.00
3,733,333.20
2,827,946.76
Angadanan
DA Regional Office
Provincial Government
LBP Santiago, City
San Guillermo

DA
170,518.60
900,617.83
311,105.69
7,923,371.79
one (1) unit Tractor

Isang million isang producto loan granted from the local
provincial Government
ARCDP II PROJECTS
2,300,000.00
1,000,000.00
100,000.00
-
38,292,000.00
27,243,641.63
17,345,724.90
11,048,358.37
Construction of Arc Road

Purchase of one (1) Tractor
9,818,993.21
15,128,125.00
2,000,000.00
6,403,691.40
4,506,250.00
-
3,133,656.71
2,847,165.62
-
3,415,301.81
10,621,875.00
2,000,000.00
2,200,000.00
1,000,000.00
Schedule I
NAME OF LGU
PURPOSE OF LOAN
TOTAL AMOUNT
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
Echague
LBP Santiago, City
Construction of Municipal Building
20,000,000.00
Jones
Repair and Improvement of water System

Construction of sports Complex
Concreting of San Vicente Dibulaun Road
Construction of Nabcor warehouse
21,291,788.06
20,000,000.00
20,000,000.00
11,000,000.00
241,952.13
188,679.25
797,902.67
101,851.85
6,774,660.26
12,641,508.65
797,902.66
6,009,259.35
Continuation of Sports Complex and Construction of pump

Waste Bridge.
Acquisition of 9 in 1 equipment
27,000,000.00
249,541.92
21,959,687.97

Philippines
Philippines
167
San Agustin
PDIC
Dacion Agreement- Assignment of Loan

Acquisition of Fortuner
Acquisition of Dumptruck
San Isidro
Cordon
Philippine National Bank - Pasay

City
Ramon
Southern Cagayan Valley Lending Construction of Municipal Hall Building

Center Landbank of The
Philippines
Province of Nueva Vizcaya

Prov'l Gov't of DILG (ADB Assisted)
Nueva Vizcaya
DA - RFU 02
Alfonso
Castaeda
14,740,000.00
16,857,851.40
OUTSTANDING
BALANCE
6,191,460.79
204,722.22
3,142,148.60
13,306,944.46
5,974,597.20
1,822,000.00
2,000,000.00
1,680,000.00
1,032,466.78
545,951.37
108,510.12
146,598.57
3,003,901.69
789,533.22
1,454,048.63
Equity for ARCDP Projects Purchase of Heavy Equipment
24,777,500.00
1,333,333.32
560,547.93
3,552,654.39
Concreting of various Farm to Market Roads on the

Barangays.
14,965,985.14
Equipment Development Loan Pragram

Improvement of Water Facilities
Provision for farm machinery and equipment to facilitate
farming operations
Landbank of the PhilippinesFor Acquisition of 1 loader/backhoe; 1 fire truck; 2

Southern Cagayan Valley Lending ambulance; 2 mini dump truck; 1 generator set
Center, Santiago City
69,896,000.00
6,167,294.10
12,908,346.20
1,109,904.00
1,500,000.00
11,460,652.14
177,155.93
-
30,138,000.00
21,039,701.70
320,682.10
14,965,985.14
9,323,661.95
63,728,705.90
Based on Principals
Diminishing Balance
1,447,694.06
932,748.07
1,500,000.00
9,098,298.30
Schedule I

PURPOSE OF LOAN
Alfonso
Landbank of the PhilippinesFor completion/finishing of Mun. Hall Bldg.; concreting of
Castaeda
Southern Cagayan Valley Lending Mun. Service Road & Const. of Storm Drainage; Const. of
Power House & Elec. Installation; Acquisition & Installation
of Air-conditioning Units
TOTAL AMOUNT
18,500,000.00
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
7,443,651.24 Based on Principals
Diminishing Balance
OUTSTANDING
BALANCE
11,056,348.76
Landbank of the PhilippinesFor Acquisition of Heavy Equipment

Southern Cagayan Valley Lending
11,610,000.00
9,868,500.00
2,858,698.64
1,741,500.00
Bambang
24,983,951.26
14,573,972.28
5,677,636.93
10,409,978.98
Bayombong
Landbank of the PhilippinesFor Construction of Multi Purose Shed

1,702,188.00
1,702,188.00
383,240.67
765,984.60
Landbank of the PhilippinesFor Construction of Municipal Bldg. And Motorpool

8,500,000.00
8,500,000.00
2,520,933.58
5,521,953.39
Landbank of the PhilippinesFor Acquisition of 6 unit Dump Truck

3,000,000.00
3,000,000.00
728,380.48
450,000.00
Landbank of the PhilippinesFor Computerization Project

3,000,000.00
3,000,000.00
735,755.14
1,200,000.00
12,999,800.00
12,999,800.00
449,006.71
72,211.11
Landbank of the PhilippinesAcquisition of Motor Grader

1,745,000.00
1,745,000.00
602,383.56
193,888.89
Landbank of the PhilippinesDevelopment of the LGU's Municipal Compound

4,000,000.00
4,000,000.00
1,677,319.28
1,076,923.08
Landbank of the PhilippinesWater Supply System

2,000,000.00
2,000,000.00
858,638.57
153,846.15
168
Ambaguio
Diadi
Water System (Pipe Laying)
Landbank of the PhilippinesAcquisition of Dumptruck

Schedule I

PURPOSE OF LOAN
Diadi
Landbank of the PhilippinesConstruction of Market Stalls
Dupax del Sur
Landbank of the PhilippinesCompletion of Legislative Bldg. Completion of Multi-Purpose

Southern Cagayan Valley Lending Shed
Quezon
Solano
TOTAL AMOUNT
1,060,000.00
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
1,060,000.00
443,752.41
OUTSTANDING
BALANCE
366,923.08
4,657,820.44
4,657,820.44
1,895,788.99
186,018.56
Landbank of the Philippines-Solano To Finance 1 unit brand new backhoe loader

Branch
Philippine National Bank-Solano Restructuring-Construction of Public Market
Branch
14,600,000.00
14,600,000.00
3,346,020.04
6,570,000.11
18,292,993.69
18,292,993.69
8,326,327.91
17,039,126.89
Landbank of the PhilippinesConstruction of Public Market

43,603,943.22
43,603,943.22
11,591,114.16
34,582,437.72
4,372,682.58
4,372,682.58
4,754,796.28
4,372,682.58
135,607,531.33
55,684,722.54
45,544,763.23
79,922,808.79
169
DOF Municipal Development Fund Health Sector Reform Agenda Support Programme
Office
(HSRASP)
Province of Quirino
Prov'l Gov't of LBP- Santiago Branch
Quirino
Aglipay District Hospital, Amugawen Bridge, QPC-HRM

Bldg, Purchase of Multicabs, const'n of FTMs, brgy roads,
Capitol gym, various bldgs
Aglipay
LBP- Santiago Branch
Completion of Municipal Hall and Construction of Public

Market
10,903,988.03
3,008,246.44
1,235,374.40
7,895,741.59
Cabarroguis
LBP-Cabarroguis Branch
Construction of new Municipal Hall

16,786,950.00
25,950,986.60
24,888,387.17
368,119.87
8,081,534.56
16,786,950.00
1,062,599.43
Diffun
Procurement of Heavy Equipment 9 in 1 Backhoe-Loader
14,700,000.00
85,209.65
14,700,000.00
DA Region II
Procurement of 2 units Tractor
3,950,000.00
1,157,398.93
33,430,352.47
4,611,083.16
Maddela
2,822,163.85
2,792,601.07
28,819,269.31
Schedule I

PURPOSE OF LOAN
Nagtipunan
Office
Water System
Construction of Multi-Purpose Building
Farm to Market Road
TOTAL AMOUNT
12,899,043.64
5,500,000.00
9,548,600.00
34,689,900.00
1,400,000.00
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
11,861,577.68
1,174,326.27
1,400,000.00
355,824.40
400,406.46
1,128,052.53
Saguday
LBP- Santiago Branch
Acquisition of four-wheel drive Tractor
Province of
Aurora
DILG-OSEC
REGION III - CENTRAL LUZON

Civil Works-Third Road Improvement Project(TRIP)
9,076,930.19
Baler
LBP Baler
IRA Monetization
2,243,314.00
1,602,365.00
834,807.36
Dilasag
LBP Baler
LBP Baler
Purchase of Heavy Machineries & Equipment

Loan against NPS of 2001 & 2004 IRA Receivables Loan
2,760,000.00
2,366,792.00
2,682,728.37
1,690,565.00
1,341,742.40
845,808.97
Dinalungan
LBP Baler
No Indicated
2,197,068.00
1,569,335.00
725,090.32
Dingalan
LBP Baler
Acquisition of Vehicle
IRA Monetization
5,160,059.79
2,639,621.00
4,197,134.73
1,885,615.00
Dipaculao
LBP Baler
IRA Monetization
2,925,996.00
2,089,995.73
Maria Aurora
DBP Baler
Feasibility Study on Water Supply System

IRA Monetization
1,404,000.00
25,776,172.00
3,589,736.00
702,000.00
12,888,086.08
2,564,095.00
LBP Baler
Construction of Mini-Hydroelectric Power Plant

Purchase of Heavy Machineries & Equipment
59,885,275.47
21,096,921.60
Construction/rehabilitation/repair of school buildings

Construction of school buildings and school related facilities
OUTSTANDING
BALANCE
1,037,465.96
5,500,000.00
9,548,600.00
34,689,900.00
9,076,930.19
640,949.00
77,271.63
676,227.00
170
San Luis
Province of
Bataan
257,400,000.00
183,070,000.00
32,988,079.26
144,397,488.18
-
922,040.08
977,820.63
1,414,411.62
122,096.09
2,088,928.80
136,279,550.93
11,072,648.35
627,733.00
962,925.06
754,006.00
836,000.27
702,000.00
12,888,085.92
1,025,641.00
26,897,196.21
21,096,921.60
113,002,511.82
183,070,000.00
Schedule I

PURPOSE OF LOAN
Landbank of the Philippines (BTM) Construction of Bataan Central Transport Terminal
Province of
Bataan
Various Infrastructure Projects (Construction/Rehabilitation
Philippines
of Roads & Drainage, Water System Facilities, Health
Centers, etc.)
171
Municipality of
Limay
City of Balanga Development Bank of the

Philippines
TOTAL AMOUNT
89,525,354.85
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
55,227,456.85
45,547,272.58
OUTSTANDING
BALANCE
34,297,898.00
142,134,178.00
106,600,633.44
52,937,865.24
35,533,544.56
Various Infrastructure Projects Construction of Multi-Purpose

Hall (Covered Court) , Concreting of Barangay Roads, etc.)
98,330,000.00
16,395,093.15
6,400,521.62
81,934,906.85
Various Infrastructure Projects (Construction of Brgy Halls,

Concreting of Brgy roads, Repair/Rehab of school buildings,
etc.)
139,580,000.00
40,078,332.78
22,862,272.24
99,501,667.22
Various infrastructure projects (Construction of bridges,

desilting, concreting of roads, etc)
Various infrastructure projects (Construction of drainage
systems, mini dam's concreting of roads, etc)
127,500,000.00
48,447,924.47
28,186,412.30
79,052,075.53
184,000,000.00
112,515,957.19
67,206,115.04
71,484,042.81
Various infrastructure projects (Construction of open canal,

path walks, multi-purpose buildings concreting of roads, etc)
96,023,716.00
61,455,643.47
36,440,484.90
34,568,072.53
45,000,000.00
23,084,304.72
14,514,644.39
21,915,695.28
To finance various developmental/infrastructure projects
19,500,000.00
1,383,958.33
19,500,000.00
9,503,598.00
6,788,285.00
2,836,353.40
2,715,313.00
29,000,000.00
13,694,444.52
8,712,470.53
15,305,555.48
24,000,000.00
8,000,000.04
5,671,742.71
15,999,999.96
5,935,000.00
1,978,333.32
1,402,570.29
3,956,666.68
59,591,000.00
14,477,942.89
11,185,153.38
45,113,057.11
Schedule I

PURPOSE OF LOAN
To finance construction of various School Buildings
City of Balanga Municipal Development Fund
Office
Philippines
Pilar
172
Bagac

Philippines
Philippines
Philippines
Mariveles

Philippines
LBP ( TL-2)
LBP ( TL-3)
LBP ( TL-4)
LBP ( TL-5)
LBP ( TL-6)
22,252,043.94
12,150,000.00
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
3,675,645.44
15,163,491.55
3,037,500.00
1,420,525.63
OUTSTANDING
BALANCE
18,576,398.50
9,112,500.00
4,350,000.00
4,350,000.00
6,135,100.00
6,135,100.00
18,900,000.00
18,900,000.00
Conversion of Public Market to Bataan Government Center
9,500,000.00
7,627,509.02
2,325,057.72
1,872,490.98
Conversion of Public Market to Convention Center
5,685,500.00
4,467,921.86
1,428,492.14
1,217,578.14
33,279,000.00
6,008,708.29
2,902,385.89
27,270,291.71
11,606,623.99
8,652,171.29
3,342,884.87
2,954,452.70
500,000.00
281,250.00
97,500.00
218,750.00
Renovation of Municipal Building
Landbank of the Philippines loan take out from MDFO - construction of Bagac public mark
Bataan /Zambales Lending Center
Office of the President Presidential Social Fund
Philippines
TOTAL AMOUNT
micro lending to market vendors and cashew growers

construction of Bagac Arcade
16,900,000.00
Improvement of Bagac Public Market
16,500,000.00
3,601,146.56

Construction of Municipal Bldg. and Public Market
Acquisition of 1 Ambulance and 1 Mini Fire truck
33,380,000.00
7,890,000.00
53,816,000.00
1,963,000.00
36,879,000.00
16,900,000.00
16,500,000.00
3,601,146.56
27,367,239.93
2,630,000.04
13,454,000.01
1,090,555.60
6,146,500.02
7,978,126.05
2,516,423.62
14,226,353.10
419,893.75
6,572,288.67
6,012,760.07
5,259,999.96
40,361,999.99
872,444.40
30,732,499.98
Schedule I

PURPOSE OF LOAN
Mariveles
LBP ( TL-7)
Acquisition of 2 Garbage Compactor and mobile garbage
bin
LBP ( TL-8)
Construction of Motor pool, fire station and classroom school
building
Provincial Government Loan Various Obligations
Local School Board
173
Samal
LBP - Bataan Zambales Lending Center
Orani
LBP Bataan-Zambales Lending

Center
Construction of Multi-purpose gym

Construction/Improvement of Public Market Building
Bonds Payable
Asian Development Bank (Municipal Development Fund )
Philippine National Bank (PNB)
Economic Support Fund (ESF) Office of the President
Dinalupihan
Morong
28,000,000.00
9,200,000.00
10,000,000.00
2,010,121.00
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
6,559,118.44
2,294,976.44
1,101,762.84
758,144.39
1,435,800.15
OUTSTANDING
BALANCE
21,440,881.56
8,098,237.16
10,000,000.00
675,260.39
574,320.85
unknown
19,444,444.43
5,000,000.00
1,000,000.00
9,000,000.00
6,000,000.00
286,772.69
12,335,729.82
no information
2,684,046.20
263,698.63
32,410.95
146,712.33
27,616.44
none
Construction of Water Supply
18,205,000.00
18,205,000.00
22,232,494.60
Development of Common Terminal

68,916,105.23
5,458,738.00
68,916,105.23
3,002,305.90
29,672,873.19
-
2,456,432.10
Monetization of IRA receivable of CY 2001 and CY 2004

Loan take-out from PNB
Rehabilitation of Public Market
3,994,195.00
6,700,183.14
30,191,500.00
2,871,148.62
6,700,183.14
3,773,937.51
1,470,966.54
663,113.45
3,595,191.60
1,123,046.38
26,417,562.49
Construction of Morong Public Market

Construction of Integrated Market and Bus Terminal
Purchase of Two (2) Dump trucks
12,364,200.00
14,544,000.00
3,969,000.00
11,591,437.50
14,544,000.00
2,104,018.82
8,588,150.34
10,249,314.82
5,250,851.96
772,762.50
1,864,981.18

Philippines
22,000,000.00
1,833,333.33
1,922,148.16
20,166,666.67
Asian Development Bank

Purchase of Heavy Equipment and Backhoe

5,304,000.00
25,000,000.00
2,811,720.07
24,995,166.59
7,255,695.80
12,185,340.92
2,492,279.93
4,833.41

Philippines
(Municipal Development Fund
Office)
Hermosa
TOTAL AMOUNT
7,108,714.61
5,000,000.00
1,000,000.00
9,000,000.00
6,000,000.00
286,772.69
-
Schedule I

PURPOSE OF LOAN
Hermosa
Construction of Public Market and Farm to Market Road
TOTAL AMOUNT
46,659,090.91
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
17,090,909.12
14,623,677.46
OUTSTANDING
BALANCE
29,568,181.79
Monetization of IRA Receivables

Construction of Various Farm to Market Road
3,029,601.00
13,339,000.00
2,193,863.96
468,692.30
252,192.64
235,709.39
835,737.04
12,870,307.70
Abucay
Partially finance the construction of the proposed Abucay

Mega Market
45,000,000.00
26,296,473.38
19,519,024.57
18,703,526.62
Province of
Bulacan
Hospital (Phase 1)
35,000,000.00
32,307,692.16
33,507,170.81
2,692,307.84
Bulacan Medical Center

Public Infrastructure
Medical Equipment
129,978,836.97
1,167,429,252.98
99,561,000.00
97,484,127.75
12,291,481.90
32,444,343.81
65,125,580.88
1,674,705.92
32,494,709.22
1,167,429,252.98
87,269,518.10
169,386,849.15
22,181,611.21
43,811,420.88
147,205,237.94
174
City of Malolos

Philippines
Construction of Malolos Sports and Convention Center
City of
Meycauayan
Purchase of Lot for Material Recovery Facility
69,251,000.00
51,938,250.01
23,747,922.88
17,312,749.99
MRF Facility and Equipment

Acquisition of Lot and Building for Meycauayan Public High
School Extension Classes
Construction of Meycauayan General Hospital
72,749,227.98
29,330,622.51
24,249,742.64
4,512,403.47
12,779,604.73
4,162,472.33
48,499,485.34
24,818,219.04
9,216,670.83
330,000,000.00
City of SJDM
Landbank Bulacan Lending Center Take out of loan from Postal Bank, reimbursement of the city
for the payment made to contractor and completion of the
agro processing complex
Construction of single story Public Market w/ mezzanine @
Pabahay 2000 Muzon
Acquisition of 6 units brand new dump trucks for the
collection of solid waste.
Partially finance the development of sanitary landfill
Partially finance the construction of a public market
Construction of 12 school buildings located at various
barangays
Construction of 3 story building and site/land development
(Kaypian Integrated School)
330,000,000.00
51,652,411.55
39,498,914.00
25,633,913.36
12,153,497.55
17,700,000.00
13,014,705.00
7,765,785.91
4,685,295.00
10,200,000.00
10,200,000.00
3,432,731.69
9,975,000.00
4,400,000.00
29,500,000.00
9,539,583.42
4,400,000.00
29,500,000.00
3,362,965.18
1,557,245.66
12,687,079.01
435,416.58
-
31,397,401.16
2,616,450.09
3,087,348.58
28,780,951.07
Schedule I

PURPOSE OF LOAN
City of SJDM
Landbank Bulacan Lending Center Reimbursement of Phase 2 of hospital building w/ land/site
development.
Mun. of
Paombong
TOTAL AMOUNT
96,625,000.00
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
6,332,246.58
OUTSTANDING
BALANCE
96,625,000.00
38,799,234.00
11,855,321.50
2,235,591.80
26,943,912.50
Mun. of Pulilan Landbank of the Philippines
Pulilan Water System

Expansion
25,000,000.00
14,985,000.00
19,531,250.25
9,990,000.00
16,548,537.76
7,493,245.01
5,468,749.75
4,995,000.00
Mun. of
MayBank
Hagonoy
Mun. of Bocaue Landbank of the Philippines
Purchase of Ambulance
1,720,000.00
747,826.00
90,209.95
972,174.00
IRA Monetization
4,506,812.00
3,219,151.45
1,341,098.51
1,287,660.55
Reimbursement of Bocaue Public Market with MediTech

Trade
To partly finance the Construction of public Market located at
Caingin, Bocaue, Bulacan
15,000,000.00
6,875,000.00
4,861,914.06
8,125,000.00
35,000,000.00
12,389,261.35
9,518,630.80
22,610,738.65
Mun. of Baliuag Philippine Veterans Bank
Construction of Baliuag Tech.

School budgeted at P90M
13,469,955.62
409,302.84
13,469,955.62
Mun. of Plaridel Prosecon Enterprises
Construction of Municipality's
Slaughterhouse
3,827,189.01
2,288,594.50
749,999.99
1,538,594.51
Mun. of
Guiguinto
Local Housing Project
5,502,346.52
3,136,000.00
769,653.48
2,366,346.52
Agricultural Competitiveness
Enhancement Fund
175
Reconstruction of damaged
seawall and rehabilitation of existing dikes
Mun. of Obando LBP - Meycauayan City
Mun. of San
Ildefonso
Purchase of Lot for Obando District Hospital
Department of Finance/Mun. Dev't. Old Public Market

Fund Office (MDFO)
10,350,000.00
8,770,000.00
3,508,000.00
1,092,856.13
8,997,672.27
8,997,672.27
12,789,906.91
10,350,000.00
5,262,000.00
Schedule I

PURPOSE OF LOAN
Mun. of San
Department of Finance/Mun. Dev't. Construction and Equipment
Ildefonso
Fund Office (MDFO)
of Slaughterhouse
Construction of San Ildefonso

Commercial Complex &
Buy-out of PVB Board Floatation
Mun. of San
Miguel
procurement of various heavy

equipment
Mun. of San
Rafael
Municipal Dev't. Fund Office

(MDFO),
Bureau of Local Government
Construction of Market,
Bgy. Cruz na Daan,
San Rafael, Bulacan
Mun. of
Norzagaray
176
Nueva Ecija
TOTAL AMOUNT
12,644,049.63
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
8,909,915.42
17,434,432.36
OUTSTANDING
BALANCE
3,734,134.21
180,000,000.00
11,538,461.50
28,150,207.98
168,461,538.50
45,000,000.00
16,062,154.94
8,953,114.20
28,937,845.06
2,958,069.26
2,765,148.78
4,557,750.37
192,920.48
Landbank Bulacan Lending Center Monetization of Internal Revenue Allotment ( IRA )

Landbank Bulacan Lending Center Acquisition of Fire Truck, Water Tanker and Ambulance
3,604,794.00
15,543,127.12
2,574,851.00
15,543,127.12
1,199,652.90
3,791,225.05
1,029,943.00
-

Acquisition of Loading Shovel Model 426ZX

Acquisition of Lot
Acquisition of Road Grader
12,590,000.00
11,604,848.30
10,200,000.00
3,885,802.50
5,318,888.85
9,842,105.35
1,843,838.46
2,917,141.32
2,137,395.80
8,704,197.50
6,285,959.45
357,894.65
355,744,000.00
355,743,999.40
159,818,589.12
0.60
40,500,000.00
38,000,000.00
27,000,000.16
25,341,260.53
14,396,132.75
14,296,294.22
13,499,999.84
12,658,739.47

To finance the Construction of New Provincial Capitol

Building
To finance the Construction of Friendship Hotel
To finance the Construction of Eduardo L. Joson Memorial
Provincial Dormitory
To finance the Construction of Covered Court Coliseum
36,000,000.00
56,620,316.91
18,000,000.00
23,999,999.72
44,408,112.27
11,052,631.80
12,562,000.40
18,337,874.99
7,531,422.80
12,000,000.28
12,212,204.64
6,947,368.20
54,000,000.00
32,399,999.94
18,915,036.90
21,600,000.06
To finance the Construction of Eduardo L. Joson Mem.

Hospital & Gapan District Hospital
89,791,052.66
51,425,842.23
30,555,576.25
38,365,210.43
36,000,000.00
16,915,662.66
7,984,975.05
19,084,337.34
7,771,963.59
109,000,000.00
6,216,889.64
109,055,277.50
919,624.47
21,675,646.06
1,555,073.95
(55,277.50)


Dev't. Bank of the Phils
To finance the Acquisition of 4 Units JAC Bus

To finance the Construction of Construction of Eduardo L.
Joson Memorial College, Three (3) High School Building and
Exhibition Center Building
Schedule I

PURPOSE OF LOAN
Nueva Ecija
To finance the Construction of Public School Building of 325
Dev't. Bank of the Phils
Classrooms in various towns of Nueva Ecija
To finance the Acqusition of Heavy Equipments
To finance the Construction of Rice Drying Treatment
To finance the Acquisition of Onion Cold Storage Facility
Bureau of Local Gov't. Finance
City of
Cabanatuan
177
City of Gapan
DBM
City of Palayan LBP Cabanatuan City
TOTAL AMOUNT
281,501,323.30
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
41,052,276.30
47,711,829.33
52,800,000.00
52,016,600.87
122,500,000.01
488,888.90
-
To finance the General Revision of Real Property

Assessments Project
-
2,365,419.00
833,333.33
Construction of 3 school buildings of selected public schools

in Cabanatuan City
Construction of drainage and sewerage system
Additional loan for construction of drainage and sewerage
system
Construction of Cesar E. Vergara Bridge
Completion of Felipe Vergara Highway & Felipe Vergara
Bridge
Loan against Notice of Payment Schedule (NPS) of 2001
and 2004 IRA Receivables
Purchase of various dump trucks and heavy equipment
24,679,734.03
160,000.00
161,324.14
1,888,554.81
1,011,272.48
-
OUTSTANDING
BALANCE
240,449,047.00
52,311,111.10
52,016,600.87
122,500,000.01
1,532,085.67
160,000.00
161,324.14
518,052.65
24,679,734.03
299,994,770.87
65,324,232.10
177,750,000.00
48,768,705.72
252,767,879.88
44,506,171.97
122,244,770.87
16,555,526.38
130,000,000.00
63,750,000.00
3,400,000.00
27,732,401.28
90,566,519.55
29,423,006.91
126,600,000.00
36,017,598.72
29,101,724.00
20,786,945.70
9,412,881.73
8,314,778.30
225,305,479.50
66,436,231.17
20,326,964.85
158,869,248.33
Purchase (importation) of heavy equipment
100,235,741.00
26,037,853.25
7,884,024.54
74,197,887.75
IRA Monetization
Construction of public market (Annex A)
Construction of Gapan City Town Center
6,740,571.00
91,638,357.31
207,516,456.34
114,090,510.91
179,448,000.00
4,814,695.00
11,542,846.90
118,130,773.93
30,588,671.82
4,190,028.40
8,061,138.31
62,530,206.45
18,653,215.88
9,202,366.86
1,925,876.00
80,095,510.41
89,385,682.41
83,501,839.09
175,257,971.60
Construction of City Hall Extension and Legislative Building
19,625,312.41
11,278,915.05
4,428,238.86
8,346,397.36
IRA Monetization
Renovation/Improvement of Govt. Center & Construction of
Extension Building (Right Wing)
12,334,821.00
21,631,138.26
8,810,585.00
9,922,540.46
4,122,275.54
6,052,172.47
3,524,236.00
11,708,597.80
6,329,000.00
3,902,883.21
968,449.64
2,426,116.79
Purchase of Various Vehicles
Schedule I

PURPOSE OF LOAN
City of Palayan LBP Cabanatuan City
Purchase of Commuter Van
Purchase of Cargo Trucks
San Jose City
Science City of Landbank of the Philippines

Muoz
178
Aliaga
Bongabon
LOGOFIND
Construction of Farm to Market Roads, Construction of Brgy.

Hall
Hall
Hall
Construction of Munoz National School Annex
Construction of Munoz National School Annex
For various development projects & rice production program

Office
EastWest Bank
Carranglan
Farm to Market Road

New Public Market
Take Out Loan
Computerization Program
Heavy Equipments
Storey Gov't. Facility
TOTAL AMOUNT
1,104,000.00
2,644,000.00
19,978,484.58
29,993,182.51
42,657,071.00
14,547,540.22
54,260,000.00
63,000,000.00
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
423,200.00
122,937.85
1,013,533.41
250,818.87
19,476,735.28
29,993,182.51
42,071,644.30
8,178,121.67
22,474,666.65
4,603,401.58
8,818,960.81
11,996,664.01
11,755,547.12
2,425,852.92
7,537,498.36
2,434,489.58
OUTSTANDING
BALANCE
680,800.00
1,630,466.59
501,749.30
585,426.70
6,369,418.55
31,785,333.35
58,396,598.42
54,000,000.00
52,647,237.84
24,264,267.28
1,352,762.16
75,486,404.29
49,433,574.72
34,908,922.90
26,052,829.57
173,658,193.44
33,425,403.58
21,352,058.42
140,232,789.86
19,401,590.00
4,182,000.00
3,778,892.65
1,533,400.00
6,642,392.02
394,204.31
15,622,697.35
2,648,600.00
3,077,616.00
2,198,295.00
995,312.50
879,321.00
Construction of Aliaga Trading Center

Construction of Municipal Health Center
69,915,604.68
4,900,000.00
19,462,579.57
809,393.60
10,196,697.41
2,871,904.55
50,453,025.11
4,090,606.40
DBP Take Out- Municipal Hall

Acquisition of Brand New Vehicle
Acquisition of re-manufactured vehicle
Construction of Municipal Abattoir
16,643,004.40
70,968,272.25
3,689,000.00
4,704,000.00
21,526,000.00
5,085,362.48
23,657,409.00
2,673,444.40
4,704,000.00
4,339,657.11
19,490,216.26
861,321.83
727,068.06
850,529.96
11,557,641.92
47,310,863.25
1,015,555.60
21,526,000.00
2,514,108.30
4,529,514.00
890,413.42
3,235,367.15
1,207,587.18
1,361,938.49
1,623,694.88
1,294,146.85
Development Bank of the Philippine Installation of Portable Water System

Landbank of the Philippines - IRA Monetization of Employees
Move
Schedule I

PURPOSE OF LOAN
Carranglan
Construction of Public Market and Purchase of Heavy
Equipment
Cuyapo
Gabaldon
TOTAL AMOUNT
43,660,000.00
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
6,998,139.41
2,601,683.30
OUTSTANDING
BALANCE
36,661,860.59
179
NPS loan
acquisition of service vehicle (Toyota Innova)
construction of Municipal Hall & frontage of Market building
3,474,700.00
940,500.00
12,437,524.38
2,424,785.71
671,785.72
6,106,851.56
38,033.14
12,795.23
346,365.11
1,049,914.29
268,714.28
6,330,672.82
additional loan for construction of Municipal Hall

acquisition of backhoe
concreting and asphalting of various barangay roads
13,385,201.87
6,290,000.00
13,041,980.00
5,882,087.73
673,928.57
800,823.33
571,836.81
354,109.37
366,006.20
7,503,114.14
5,616,071.43
12,241,156.67

Construction of Public Market with Transport Terminal
Implementation of various development projects and subsidy
to the rice production program of the LGU
Extension of Public Market and Transport Terminal
Construction of Transport Terminal/ Perimeter Fence/Road
Shoulder/ Drainage Canal
13,500,000.00
16,900,000.00
2,718,836.00
12,415,629.88
8,819,583.67
1,942,025.00
6,882,850.71
5,378,738.26
806,169.64
1,084,370.12
8,080,416.33
776,811.00
4,684,114.85
5,693,103.66
1,046,472.91
1,885,357.80
625,982.47
671,378.85
3,637,641.94
3,807,745.86
2,299,211.00
1,642,295.00
81,228.09
656,916.00
282,958.96
3,442,449.91
Gen. Mamerto
Natividad
LBP Cabanatuan City
IRA Monetization
Gen. Tinio

Philippines
For cost of pre-feasibility study for the construction of Rio

Chico River mini-hydro power project
IRA Monetization
For various road concreting projects
Construction of two unit 6-classroom school building
Construction of public market building
For road concreting of various roads
3,948,856.00
37,500,000.00
7,500,000.00
15,000,000.00
25,980,000.00
2,820,611.45
14,664,336.08
4,158,400.77
2,659,461.21
6,810,398.83
124,530.00
1,705,237.90
184,146.39
928,534.40
1,354,600.11
1,128,244.55
22,835,663.92
3,341,599.23
12,340,538.79
19,169,601.17
heavy equipment (4 dump trucks

acquisition of 1 unit bulldozer
construction of Bernadino Hall (SB)
electronic legislative information system
lot acquisition (cemetery)
14,449,600.00
3,890,000.00
1,184,250.00
3,950,000.00
18,500,000.00
1,720,190.50
526,666.64
171,296.30
634,312.44
22,548.68
49,203.65
167,248.60
1,001,695.19
12,729,409.50
3,890,000.00
1,184,250.00
3,423,333.36
18,328,703.70
Guimba
6,259,000.00
2,816,550.09
Schedule I

PURPOSE OF LOAN
Guimba
Guimba memorial park (15% mobilization)
Guimba memorial park
construction of hospital building
NPS loan
Jaen
Laur
180
Licab
Llanera
Lupao
Construction of Jaen Public Market

Various Infrastructure projects of the LGU
Construction of Slaughter House
Construction of Slaughter House
Acquisition of 1 unit Brand New Mitsubishi L-300 Versa Van
(Ambulance)
Acquisition of 1 unit Toyota Commuter
Acquisition of 1 unit Toyota Commuter
Loan for Material Recovery Facility
Construction/Expansion of Water System
Construction/Expansion of Water System
TOTAL AMOUNT
3,059,250.00
6,730,000.00
24,139,114.56
5,083,325.00
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
28,326.39
117,329.54
62,314.81
115,977.95
4,101,082.15
2,144,810.52
3,630,946.45
1,661,121.66
OUTSTANDING
BALANCE
3,030,923.61
6,667,685.19
20,038,032.41
1,452,378.55
20,000,000.00
19,893,600.00
900,000.00
980,000.00
890,000.00
15,564,049.12
11,342,841.90
599,999.76
653,333.04
890,000.00
231,683.89
384,104.01
14,420.44
15,213.90
554.93
4,435,950.88
8,550,758.10
300,000.24
326,666.96
0.00
1,210,000.00
1,210,000.00
5,490,000.00
1,210,000.00
1,210,000.00
1,159,000.00
779.48
793.88
181,546.02
0.00
0.00
4,331,000.00
32,281,074.39
3,230,000.00
7,271,650.28
29,051,074.39
10,398,708.21
5,199,354.24
4,124,841.95
5,199,353.97
Loans against IRA Receivable

Rehabilitation of Public Market & Construction of Transport
Terminal
Improvement of Parks & Plaza
Concreting of San Juan - Sta. Maria Road
1,893,751.00
1,840,000.00
1,352,680.00
1,287,699.44
640,571.26
527,402.13
541,071.00
552,300.56
2,500,000.00
15,000,000.00
1,785,714.00
2,766,276.23
743,000.06
1,739,984.95
714,286.00
12,233,723.77
MDFO-LOGOFIND
Construction of Municipal Health Center

Construction of Mabini Satellite Market
ARISP III Subcomponent Project-Farm to Market Road
ARISP III Subcomponent Project-Potable Water System
983,186.93
13,438,992.88
6,783,460.96
3,638,665.10
289,673.43
13,438,992.88
1,963,633.32
199,373.10
699,036.71
4,027,884.61
1,586,186.27
187,012.94
693,513.50
4,819,827.64
3,439,292.00

Producers Savings Bank
Producers Savings Bank
ARISP III Subcomponent Project-Post Harvest Facility

Car Loan (Fortuner)
Car Loan (Foton)
2,294,588.40
1,129,000.00
784,000.00
60,383.91
752,680.00
457,345.00
121,951.68
263,440.00
117,600.00
2,234,204.49
376,320.00
326,655.00
Construction of Public Market Stalls

Construction of 3 storey Municipal Building
Concreting of Farm to Market Road
16,304,458.00
38,597,414.26
2,490,254.00
14,385,358.46
1,778,752.85
366,623.04
10,945,215.38
505,607.98
16,304,458.00
24,212,055.80
711,501.15
Schedule I
NAME OF LGU
Nampicuan
Pantabangan
PURPOSE OF LOAN
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
OUTSTANDING
BALANCE
181
10,700,000.00
13,500,000.00
1,500,000.00
6,686,528.20
9,726,806.53
1,078,125.00
861,720.51
6,528,141.83
8,124,793.42
4,013,471.80
3,773,193.47
421,875.00
For Construction/Concreting of Brgy Roads

For Construction of Municipal Building
Development Bank of the Philippine For Local Government Enhancement
Project/Computerization
World Bank
For Tax Mapping Project
For Construction & Repair of Various Elementary School
Philippines
34,974,641.87
69,506,698.87
15,964,000.00
33,517,365.48
57,687,556.86
3,800,000.00
7,087,207.34
17,925,981.23
5,173,383.35
1,457,276.39
11,819,142.01
12,164,000.00
904,476.54
46,882,475.47
594,876.54
7,600,000.00
26,643.43
10,955,573.39
309,600.00
39,282,475.47
Pearanda

Cabanatuan City Branch
Construction of Mun. Building/Government Center

Various Infrastructure projects
36,190,000.00
20,000,000.00
15,511,695.53
3,363,479.10
10,184,052.73
2,910,861.46
20,678,304.47
16,636,520.90
Quezon

(DBP)
Construction of Quezon Water System

To purchase of 2 units Brand New Yamaha Outboard Motor
and Accessories
To purchase of one (1) unit 50 Seater Bus
40,500,000.00
389,000.00
4,950,000.00
346,226.83
3,703,125.00
6,181.34
35,550,000.00
42,773.17
1,600,000.00
1,430,722.07
35,333.90
169,277.93
15,500,000.00
14,400,000.00
3,170,512.00
7,110,000.00
11,993,300.64
13,846,153.67
2,297,464.83
4,937,200.00
7,665,025.46
4,833,457.01
1,159,618.56
719,640.94
3,506,699.36
553,846.33
873,047.17
2,172,800.00
7,916,611.20
1,609,947.64
1,047,065.81
6,306,663.56
Rehabilitation of Drainage Canal in Brgy. Pob. Sur

Construction of Material recovery Facility
5,004,380.45
3,410,152.10
131,694.21
89,740.83
208,966.63
135,364.89
4,872,686.24
3,320,411.27
Const. of Rizal Town Plaza Perimeter Fence, Landscaping

of Rizal Town Plaza & Installation of Water System of Rizal
Town Plaza
8,158,577.53
198,051.13
261,481.16
7,960,526.40
Rizal
construction of Nampicuan water system

TOTAL AMOUNT
Consolidated Loans
Computerization of Revenue Collection
IRA Monetization
Purchase of Heavy Equipments (Road Grader, Payloader &
Dump Truck)
Procurement of Cement & Steel Bars for the Const. of Brgy.
Roads
Schedule I

PURPOSE OF LOAN
Rizal
Const. of Two-Storey Health Center; Repainting of Mun.
Bldg., PNP & DA Bldg; Const. of Evacuation Center; Const.
of Stockroom of Motorpool & Const. of Wafting Shed
San Antonio
182
San Leonardo
Santa Rosa
Landbank of the Phils, San Isidro, Purchase of Hydraulic Excavator

NE
Road Concreting
Purchase of Grader
Purchase of Road Grader
Landbank of the Phils, San Isidro, Construction of Pumping Station
NE
Construction of Pumping Station
Concreting of Road
Expansion of Water System
DBP Cabanatuan City
Purchase of CCTV
Province of Nueva Ecija
Road Concreting
Const of Public Market
TOTAL AMOUNT
8,818,369.46
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
203,652.82
433,371.13
OUTSTANDING
BALANCE
8,614,716.64
2,343,498.84
1,852,631.64
2,040,529.80
1,150,097.07
28,568,372.66
1,278,272.16
673,684.20
941,782.80
418,217.16
4,081,196.04
62,826.44
59,969.50
58,519.55
36,971.06
1,122,380.86
1,065,226.68
1,178,947.44
1,098,747.00
731,879.91
24,487,176.62
28,617,915.70
1,350,877.44
35,475,030.82
11,412,990.00
2,000,000.00
4,048,828.58
1,506,206.10
368,421.00
888,059.53
45,396.57
1,268,110.00
59,017.64
27,111,709.60
982,456.44
35,475,030.82
10,144,880.00
2,000,000.00
4,048,828.58
8,104,850.00
2,493,800.00
544,999.21
5,611,050.00

Philippines
Construction of Municipal Gym
Construction of road around Municipal Hall

Established of Waste storage Area
For the expansion of SLWS
Construction of Old Construction of Old Municipal Hall
Completion of Replica Building
Acquisition of Office Furniture and Equipment
IRA Monetization
9,766,081.47
162,499.21
180,000.00
45,652.33
260,869.25
37,500.00
187,500.00
930,416.50
107,800.00
1,312,992.00
27,585,382.60
1,208,181.24
129,999.96
144,000.00
36,521.76
208,695.60
30,000.00
150,000.00
159,500.04
92,400.00
437,664.00
4,868,008.68
644,200.77
7,177.71
7,950.73
2,016.50
11,522.80
1,656.41
8,282.02
58,994.97
4,395.01
96,614.33
1,736,723.23
8,557,900.23
32,499.25
36,000.00
9,130.57
52,173.65
7,500.00
37,500.00
770,916.46
15,400.00
875,328.00
22,717,373.92
ESF

Purchase of Vehicle
3,138,354.05
2,105,980.00
2,105,980.00
467,770.72
3,138,354.05
-
Schedule I

PURPOSE OF LOAN
Santa Rosa
Purchase of lot and development/construction of Santa Rosa
Memorial Park
3,471,963.81
1,029,278.36
15,596,788.97
2,817,181.00
1,500,000.00
3,500,000.00
19,465,217.63
20,183,949.83
2,400,000.00
2,012,270.00
946,428.42
1429166.83
6,085,817.72
6,701,493.88
801,125.95
649,332.76
272,929.77
601,166.43
2,100,340.61
2,246,771.37
305,274.90
804,911.00
553,571.58
2,070,833.17
13,379,399.91
13,482,455.95
1,598,874.05
1,000,000.00
334,000.00
18,312,508.65
18,312,508.05
26,507,957.18
0.60
5,079,297.00
3,628,069.30
1,559,680.62
1,451,227.70
46,009,944.25
18,151,532.33
9,674,290.68
27,858,411.92
9,051,626.27
500,995.33
(31,927.37)
IRA Monetization
Purchase of Service Vehicle
Purchase of Cemetery Lot
Construction of Municipal Cemetery
Construction of MRF Building
Talavera
BLGF - DOF
To finance LGUs expenditures for the General Revision of

Assessment of Real Property
To finance the purchase of lots to be used as new site of
Mun. Cemetery
Loan against Notice of Payment Schedule of 2001 and 2004
IRA Receivables
To finance the LGU's various infra-structure/socio economic
development project incorporated in the municipal medium
term plan of the LGU
666,000.00
183
Dev't. Bank of the Phil. (DBP)
To partially finance the LGU's Crop Production Loan

Assistance and Livelihood Project for Micro-enterprise
through the Balikatan sa Bagong Talavera Secondary
Cooperative.
9,019,698.90
Provincial Gov't of Nueva Ecija

Landbank of the Philippines Guimba
Purchase of cement for LGU's Project

Multi-Purpose Covered Court Gym for 14 Barangays
1,050,000.00
15,749,396.18
100,000.00
6,465,287.60
3,911,213.59
950,000.00
9,284,108.58
1,842,113.00
898,650.00
1,315,795.00
300,000.00
611,128.22
-
526,318.00
598,650.00
Bureau of Local Government

Finance
Zaragoza
OUTSTANDING
BALANCE
13,682,351.24
19,068,752.78
Talugtug
23,000,000.00
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
9,317,648.76
5,168,207.51
Constn. Of RHU Bldg/Acquisition/Installation of brand new

Traffic Signal System
Sto. Domingo
TOTAL AMOUNT
For repair/ replacement of roofing of the Municipal Building
2,482,005.00
1,772,860.84
777,125.92
709,144.16
Schedule I

PURPOSE OF LOAN
Zaragoza
For renovation of Municipal Building
Angeles City

184
City of San
Fernando
Construction of Angeles City Public Market

Construction of Angeles City Abattoir
Equipment Pool Development Loan
Tranche I
Refinance Existing Loan (Loan on IRA)
Refinance Existing Loan with LBP and DBP
Lot Purchase
Construction of Sports Complex
Construction of City College
Construction of Additional Facilities at ONA
Rehabilitation and Construction of various
school buildings located at different areas
in Angeles City
Infrastructure Projects and Rehabilitation of the Old Public
Market (wet section)
Construction of School Buildings
TOTAL AMOUNT
28,183,616.48
23,921,656.19
5,600,298.32
364,000.00
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
11,072,593.37
7,937,967.74
23,921,656.19
5,600,298.32
136,500.00
227,500.00
23,182,027.93
208,775,333.25
100,000,000.00
136,163,806.56
264,378,832.26
34,019,231.46
45,000,000.00
15,454,685.28
34,730,390.78
16,988,333.40
23,131,961.46
15,090,241.62
OUTSTANDING
BALANCE
17,111,023.11
27,955,614.48
3,953,251.37
46,477,691.94
21,091,289.59
25,094,343.14
15,955,001.92
487,740.56
14,528,414.37
7,727,342.65
174,044,942.47
83,011,666.60
113,031,845.10
249,288,590.64
34,019,231.46
17,044,385.52
99,218,175.00
5,807,331.13
9,519,870.08
93,410,843.87
93,410,843.87
79,108,703.99
66,110,842.19
53,509,997.04
41,464,175.20
11,627,864.00
9,966,740.56
8,305,617.13
6,644,493.70
4,983,370.27
99,318,100.00
94,145,282.30
81,730,519.82
69,315,757.34
56,900,994.86
44,486,232.38
14,302,139.88
12,997,861.80
12,600,845.15
12,045,821.84
10,885,638.17
1,661,123.44
1,661,123.43
1,661,123.43
1,661,123.43
1,661,123.43
5,172,817.70
12,414,762.48
12,414,762.48
12,414,762.48
12,414,762.48
12,414,762.48
6,946,724.58
6,734,824.52
5,079,912.53
3,673,536.68
2,635,522.29
1,058,135.62
856,064.11
723,834.03
567,294.41
407,701.99
9,925,574.18
8,677,267.17
6,842,234.79
5,710,366.60
3,787,126.26
2,716,622.15
79,108,703.99
66,110,842.19
53,509,997.04
41,464,175.20
30,578,537.03
9,966,740.56
8,305,617.13
6,644,493.70
4,983,370.27
3,322,246.84
94,145,282.30
81,730,519.82
69,315,757.34
56,900,994.86
44,486,232.38
32,071,469.90
Schedule I

Mabalacat City Landbank of the Philippines
CAMDP Project
Mabt. College
Heavy Equip't
Mabt. College
PURPOSE OF LOAN
TOTAL AMOUNT
23,185,113.33
23,388,799.35
19,580,625.00
29,285,819.34
185
Apalit
Information Communication Technology - RPT - Business

Tax
Guagua

Philippines
IRA Monetization
Const. of Slaughterhouse & Acquisition of related
machineries & Equip.
5,031,771.00
22,575,600.00
Magalang
Asian Development Bank thru

Office
Purchase of Solid Waste Management Equipment
Masantol
Various operating expenses
Mexico
Madison Shopping Plaza
San Simon
Province of
Tarlac
City of Tarlac
11,980,952.28
OUTSTANDING
BALANCE
10,697,361.12
389,813.47
5,310,000.00
20,221,160.88
4,704,845.84
1,619,047.72
3,594,122.15
7,140,397.58
1,698,078.53
6,883,407.45
1,437,648.85
15,435,202.42
7,964,330.44
2,644,027.51
7,516,974.95
5,320,302.93
2,896,717.00
2,069,083.55
878,177.02
827,633.45
Acquisition of Hospital Equipment
15,000,000.00
7,500,000.00
23,561,691.00
1,310,440.47
3,843,383.84
22,251,250.53

Philippines
Site development and landscaping
40,429,491.00
28,885,017.44
1,398,818.12
11,544,473.56
131,485,037.59
40,853,084.20
130,000,000.00
4,457,000.00
133,542,829.80
18,300,000.00
44,865,097.35
9,777,622.68
39,142,857.14
1,114,250.00
66,771,414.92
7,189,285.73
4,711,175.84
1,108,134.84
3,523,041.09
195,782.55
3,711,876.90
617,451.97
86,619,940.24
31,075,461.52
90,857,142.86
3,342,750.00
66,771,414.88
11,110,714.27
Construction of Southern by-pass road and concrete box

Culvert
Construction of Tarlac Public Market at Poblacion
Upgrading of Tarlac City Downtown Public Market
Internal Revenue Allotment Amortization
New hospital
Renovation of existing hospital
Permanent working capital
Site development and landscaping
Acquisition of brand new trucks and heavy equipment
Acquisition of brand new trucks and heavy equipment
13,600,000.00
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
12,487,752.21
20,939,885.77
22,998,985.88
2,545,767.19
14,270,625.00
3,665,931.77
9,064,658.46
3,822,923.11
7,500,000.00
55,941,543.35
27,336,159.87
26,091,800.30
28,605,383.48
212,878,123.63
20,003,900.00
30,982,602.00
115,288,416.32
8,890,622.24
22,130,430.00
67,795,707.31
3,926,314.32
8,939,089.10
97,589,707.31
11,113,277.76
8,852,172.00
Schedule I
186

PURPOSE OF LOAN
City of Tarlac
Flood Control System
Upgrading of existing Public Market
Construction of Legislative Building
Repair and construction of school buildings
Furniture and fixtures for the school building
Furniture and fixtures for the legislative building
Construction of Legislative Building (additional)
Furniture and fixtures
Engineering and architectural design/plans for the
development of Ninoy Aquino Boulevard
Electric fans
Construction of Uptown Public Market Phase 2 located at
Brgy. Poblacion, Tarlac City
Construction of improvement at Tarlac river dike and Ninoy
Aquino Boulevard
Construction of drainage canals to be located in various
barangays in Tarlac City
Construction of 11 units multi-purpose halls to be located in
various barangays in Tarlac City
Acquisition of 1 unit brand new back hoe loader( 9 in 1
function)
Construction of two storey school building at Balibago I High
School
Acquisition of various school furniture and equipment for the
new school building at Balibago I High School
Anao
Bamban
TOTAL AMOUNT
4,893,912.40
3,145,120.00
71,527,146.12
50,159,504.00
3,883,350.00
1,320,100.00
6,975,615.00
19,101,171.00
238,908,306.83
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
3,670,434.36
683,951.51
1,048,373.28
811,034.40
23,537,395.98
11,081,855.89
16,719,834.72
7,981,608.32
2,524,177.50
493,965.44
528,040.00
136,475.26
1,227,191.57
1,027,557.68
9,818,958.40
2,243,325.88
31,497,604.33
17,818,345.35
OUTSTANDING
BALANCE
1,223,478.04
2,096,746.72
47,989,750.14
33,439,669.28
1,359,172.50
792,060.00
5,748,423.43
9,282,212.60
207,410,702.50
429,000.00
37,893,394.15
95,333.36
-
15,541.95
236,374.56
333,666.64
37,893,394.15
12,585,548.56
90,748.98
12,585,548.56
8,167,727.23
48,738.25
8,167,727.23
22,073,817.34
58,913.21
22,073,817.34
14,740,000.00
368,499.99
218,717.37
14,371,500.01
6,021,268.87
29,676.90
6,021,268.87
1,759,590.00
29,326.50
9,255.93
1,730,263.50
Constructions of Water system

Construction of Anao Water System Expansion(Phase IV)
10,270,466.00
4,491,282.00
7,381,889.52
873,304.81
6,244,014.45
816,461.50
2,888,576.48
3,617,977.19
Improvement of SB Facilities and Municipal Covered court
1,203,584.00
859,705.00
387,768.51
343,879.00
Dept of Finance Municipal

Development Office
Construction of 4 Health Centers and Construction of 10

classroom 2-storey school building
3,402,838.56
1,129,686.80
2,544,725.45
2,273,151.76
Purchase of dump truck and pay loader
10,100,000.00
4,176,911.45
785,639.39
5,923,088.55
Schedule I
TOTAL AMOUNT

PURPOSE OF LOAN
Bamban
Construction of Public Market (Phase I)
Construction of Public Market (Phase II)
Acquisition of various vehicles and heavy equipment
IRA Monetization - various projects
Camiling
Landbank Concepcion
Const. of Public Market Phase I

IRA Monetization
Const. of Public Market Phase II
Capas
LBP Concepcion
Various Expenditures
Farm tractors, Mini Ambulance,
Mini Fire Trucks
Generator Set & Mini Fire Truck
Mini Ambulance
Motor Bikes
187
Concepcion

LGSF
Improvement of Concepcion Public Market

Purchase of various heavy equipment
Construction of Concepcion Public Market
Gerona
Landbank of the Philippines Concepcion Branch

Philippines

Purchase of Fertilizer & Municipal General Funding
Requirement
Purchase of Lot & Site Development intended for Philippine
National Police (PNP), New Gerona Police Station
34,680,000.00
9,994,500.00
37,492,000.00
3,306,456.00
104,799,490.54
4,133,009.00
49,897,291.71
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
23,119,999.98
1,037,021.75
5,076,153.88
417,923.45
10,711,999.92
2,225,858.22
2,361,754.00
113,223.46
28,071,292.05
2,952,149.30
OUTSTANDING
BALANCE
11,560,000.02
4,918,346.12
26,780,000.08
944,702.00
34,754,244.47
1,296,040.38
2,183,817.06
76,728,198.49
1,180,859.70
49,897,291.71
5,722,118.00
8,079,000.00
4,087,225.00
4,847,400.00
1,679,217.43
1,289,042.38
1,634,893.00
3,231,600.00
2,502,000.00
4,840,000.00
1,501,200.00
1,936,000.00
361,811.66
519,779.52
1,000,800.00
2,904,000.00
6,140,041.00
68,552,280.42
4,930,579.34
4,387,959.80
7,909,878.42
218,756.87
4,532,430.63
1,752,081.20
60,642,402.00
4,930,579.34
23,684,358.10 P
4,042,787.00
11,348,754.76
2,887,705.00
6,000,000.00
12,335,603.34
1,155,082.00
88,119.46
6,000,000.00
La Paz
LBP Concepcion
Improvement/ Expansion of La Paz Waterworks System
23,035,000.00
16,727,040.49
11,808,239.96
6,307,959.51
Mayantoc
LBP- Camiling Branch

LBP- Camiling Branch
Construction of public cemetery

Purpose of loan as itemized below:
24,990,264.56
6,088,348.04
6,855,972.68
18,901,916.52
Moncada
IRA Monetization
32,269.51
878,082.00
878,082.00
Schedule I

PURPOSE OF LOAN
Moncada
Joint Proj. w/ ABC-SK - various roads, const. of day care
centers & Brgy. Halls
Service vehicle (new)
Decorative Lampposts
Brand new motorcycles
Improvement of Road Shoulder
Cemetery II
Cemetery II
Cemetery II
Acquisition of monoblock chairs, tents & lowering device
TOTAL AMOUNT
39,532,092.36
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
3,162,567.40
1,170,649.89
OUTSTANDING
BALANCE
36,369,524.96
188
1,611,820.00
1,540,746.69
159,300.00
7,337,540.86
10,590,224.00
5,813,731.00
3,235,625.00
345,746.00
460,520.00
192,593.33
106,200.00
543,521.54
-
47,294.77
49,230.33
4,197.67
220,003.30
316,836.19
173,934.08
40,423.15
-
1,151,300.00
1,348,153.36
53,100.00
6,794,019.32
10,590,224.00
5,813,731.00
3,235,625.00
345,746.00
4,270,212.00
3,493,440.00
15,000,000.00
48,378,709.63
3,050,150.00
3,493,440.00
4,038,461.56
-
1,368,145.73
29,526.49
1,386,583.24
4,508,279.72
1,220,062.00
10,961,538.44
48,378,709.63
1,665,951.00
1,189,965.00
533,758.79
475,986.00
1,485,331.00
1,060,950.00
478,278.52
424,381.00
Paniqui

Dept. of Finance
Dept. of Finance
IRA Monetization
Project Technical Assistance Contingency Fund
MRF
Municipal Dev't. Fund Project
Pura
LBP - Concepcion, Tarlac
2007 Local Dev't Plan: Rice productivity programs
Ramos
San Clemente
Landbank Concepcion
Farm to Market Road Daldalayap-Bamban
1,375,381.00
982,415.00
442,234.11
392,966.00
San Jose
LOGOFIND

Construction of RHU Building
3,024,671.44
2,834,364.00
582,349.60
2,024,545.00
2,336,109.33
862,173.29
2,442,321.84
809,819.00
San Manuel
Phil. Postal Savings Bank, Inc.

Automation/Computerization Project
Cemetery Phase I
Cemetery Phase II
12,993,750.00
25,000,000.00
6,971,808.00
4,599,803.38
7,949,416.16
1,776,421.87
4,979,157.14
7,831,529.83
1,421,209.00
8,393,946.62
17,050,583.84
5,195,386.13
Sta. Ignacia
LBP-Tarlac Lending Center
IRA Monetization 2001 & 2004

Renovation of Municipal Building
2,778,596.00
8,500,000.00
2,178,197.86
8,500,000.00
898,422.83
2,071,694.15
600,398.14
-
Victoria
Landbank of the Philippines Concepcion Branch
Augmentation of Fund
3,222,671.00
2,301,910.00
976,257.65
920,761.00
Schedule I

PURPOSE OF LOAN
Equipment loan/road reconstruction
Province of
Zambales
Development projects (Term Loan 4)
Construction/ improvement of various infrastructure projects
(Term Loan 5, 6)
Upgrading of Zambales Sports Complex and construction of
Maculcol dike (Term Loan 7 - First Release)
Acquisition of heavy equipment and dump trucks (Term

Loan 8 - First Release)
Construction of various infrastructure projects (Term Loan 9 1st, 2nd, 6st Release)
Construction of various infrastructure projects and
acquisition of laboratory tools/equipment (Term Loan 9 - 3rd
and 4th Release)
189
Acquisition of one (1) unit motor vehicle (Term Loan 8 Second and Final Release)
Installation and acquisition of CCTV equipment and
completion of dormitory building (Term Loan 9 - Fifth
Release)
Procurement of equipment
Procurement of equipment
Municipality of Landbank of the Philippines
San Marcelino
Construction of public market
City of Olongapo Office of the President-Presidential Construction of James L. Gordon Avenue Market & Mall
Commission on Flagship Programs
Projects
Philippines - Subic Bay
Construction of the Olongapo City Convention Center and

Acquisition of furniture & fixtures of Convention Center
TOTAL AMOUNT
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
OUTSTANDING
BALANCE
10,011,595.19
*
8,505,691.88
7,786,317.15
58,321,078.60
106,351,432.73
10,011,595.19
27,252,110.00
167,491,402.55
19,465,792.85
61,139,969.82
26,180,000.00
2,618,000.00
2,015,644.82
23,562,000.00
65,600,000.00
9,371,428.56
4,966,086.88
56,228,571.44
184,230,000.00
11,312,378.20
8,637,845.90
172,917,621.80
96,827,000.00
1,495,447.37
846,955.83
95,331,552.63
14,000,000.00
14,000,000.00
14,740,000.00
14,740,000.00
305,338.46
2,029,507.76
305,338.46
2,029,507.76
32,000,000.00
26,181,818.28
5,818,181.72
9,085,360.00
5,642,458.94
13,362,815.00
3,442,901.06
53,500,000.00
46,255,307.00
8,887,546.00
7,244,693.00
Schedule I

PURPOSE OF LOAN
City of Olongapo Development Bank of the
Construction of Medical Arts Building; 2. Renovation &
Philippines - Subic Bay
Repair of Hospital Facilities and Special Areas; 3. Purchase
of CT Scan Machine; 4. Purchase of other Hospital
Equipment; 5. Computerization / Installation of LAN and 6.
Installation of PABX System
Finance the Solid Waste Program / Facilities
Construction of the Olongapo City Convention Center and
Acquisition of furniture & fixtures of Convention Center
190

Office (MDFO)
101,873,421.00
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
31,200,364.31
54,316,958.00
OUTSTANDING
BALANCE
70,673,056.69
136,338,300.00
2,400,000.00
60,650,247.00
1,777,778.00
50,545,766.00
751,227.00
75,688,053.00
622,222.00
7,200,000.00
6,120,000.00
1,638,922.00
1,080,000.00
24,969,140.00
80,995,500.00
201,311,894.00
17,835,080.00
12,166,057.64
-
8,137,839.00
26,794,956.00
14,010,256.00
7,134,060.00
68,829,442.36
201,311,894.00
Acquisition of 2 units Solid Waste Equipment
14,687,616.00
9,864,189.77
19,851,796.92
4,823,426.23
Acquisition of five (5) units Motor Vehicles

IRA Monetization (for General Purposes)
1. Construction of Municipal Hall (P11,286,532.83)
2. Construction of six (6) classrooms and comfort rooms in
Kolehiyo ng Subic (P5,091,406.98)
3. Construction of SPED Building & Facilities
(P12,133,955.54)
4. Upgrading of former Subic National High School
(P5,940,854.49)
4,133,813.32
4,284,458.00
34,452,749.84
4,133,813.32
3,060,325.00
9,570,208.30
789,954.74
1,388,623.93
7,970,803.61
1,224,133.00
24,882,541.54
Acquisition of Garbage Truck

2,000,000.00
7,425,000.00
800,000.00
1,485,000.00
264,372.60
1,085,555.34
1,200,000.00
5,940,000.00
feasibility study for the development and construction of

Sanitary Land Fill
finance the City's Development Programs
Purchase of Dredging Machine and its accessories
Construction of Sanitary Land Fill and its equipment
Subic
TOTAL AMOUNT
Castillejos
For Geographical Information System

Acquisition of Farm Tractor
Expansion of Public Market
5,830,000.00
1,995,000.00
19,700,000.00
3,076,944.36
1,795,500.00
7,683,504.70
2,456,661.50
465,132.89
7,683,504.70
2,753,055.64
199,500.00
12,016,495.30
Botolan
Realization of IRA Differential for 2001 & 2004
5,156,736.00
3,683,384.57
1,491,401.72
1,473,351.43
Schedule I

PURPOSE OF LOAN
Candelaria
Lumpsum Monetization of NPS of 2001 & 2004 IRA to be
used in the implementation of programs and projects of the
LGU
San Felipe
DOF, MDFO
Sta. Cruz
MHS Development Project Fund Construction of Public Market

Secretariat, Office of the President
TOTAL AMOUNT
For the Construction of Slaughterhouse with Waste Water

Treatment Facility
2,799,454.00
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
1,999,610.00
868,864.56
2,174,418.28
5,388,662.49
144,275.70
OUTSTANDING
BALANCE
799,844.00
2,174,418.28
5,388,662.49
191
Construction/Completion of Municipal Building

Landscaping of Municipal Hall Grounds
Supply and Installation of Modular Partition System,
Furniture and Ergonomic
67,064,251.76
2,945,961.00
20,921,852.44
42,189,922.11
736,490.28
5,230,463.10
16,784,397.82
430,839.06
3,878,975.40
24,874,329.65
2,209,470.72
15,691,389.34
Iba

Systems & Plan Integrator &
Development Corporation
Construction of Sanitary Landfill

Acquisition of Information & Communications Technology
Project
5,000,000.00
15,654,849.84
3,194,444.48
7,392,567.98
2,306,493.27
1,805,555.52
8,262,281.86
Masinloc

Construction of Masinloc Mall

Construction of Masinloc Municipal Hall Building
37,891,000.00
40,133,500.00
12,630,333.48
7,604,074.05
6,864,058.57
6,064,320.77
25,260,666.52
32,529,425.95
San Antonio
15,555,555.55
8,444,444.41
796,205.02
7,111,111.14
ProvinceBatangas
REGION IV-A CALABARZON

Construction of Batangas Port Livelihood Center (BPLC)
237,645,311.64
133,675,487.73
155,416,547.54
103,969,823.91
855,500,000.00
48,020,945.35
105,472,183.07
807,479,054.65
20,694,527.00
13,951,317.82
30,942,445.45
6,743,209.18
Cities:
Batangas

Philippines
Improvement/Rehab of District Hospitals, Construction of

School Buildings and other Infrastructure Projects (P 695.7
million and P 159.8 million); Total Loan of P 1 billion)
OP-Presidential Committee on
Flagship Programs and Projects
Construction of City Public Market III
Schedule I
NAME OF LGU
Lipa
DBP
PNB
Lipa City
Lipa City
PURPOSE OF LOAN
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
OUTSTANDING
BALANCE
Construction of Market Building and Slaughterhouse

Construction of Ospital ng Lipa
Completion of the Construction of Ospital ng Lipa
Purchase of Hospital Equipment for Ospital ng Lipa
136,000,000.00
99,879,100.00
24,499,999.77
23,214,000.00
125,878,019.44
-
121,073,802.24
9,265,190.14
-
10,121,980.56
99,879,100.00
24,499,999.77
23,214,000.00
199,890,309.19
61,060,668.68
48,206,473.74
138,829,640.51
5,000,000.00
4,435,439.49
1,417,809.05
564,560.51
17,819,000.00
17,819,000.00
2,768,132.16
63,215,384.88
20,319,230.88
8,954,716.62
42,896,154.00
2,640,330.60
2,640,330.60
1,333,481.68
18,256,330.25
18,256,330.25
23,839,827.06
Municipalities:
Balayan
Construction of Mall Type Public Market
Balete
Bauan
Adventure land Int'l Leisure Corp
Purchase of lot for the municipality's low cost housing

project and relocation site
Financing the take-out loan with PNB
192

Philippines
Nat'l Housing Authority
TOTAL AMOUNT
Renovation of waterworks
Calaca

Office, DOF
Lemery

Purchase of heavy equipment

Purchase of lot for slaughterhouse
Purchase of Lot for sanitary landfill at Brgy Niogan
Construction/Development of Sanitary Landfill
24,819,000.00
5,000,000.00
12,500,000.00
37,999,370.13
10,636,714.32
5,000,000.00
5,937,500.00
-
3,251,842.63
2,027,631.17
4,063,586.30
-
14,182,285.68
6,562,500.00
37,999,370.13
Lian
Construction of New Lian Public Market
38,372,800.00
24,322,666.64
18,247,466.84
14,050,133.36
Mabini
Construction of Anilao Multi purpose Facility

construction of Talaga flea market
Refinancing/Buy-out of PREMIUMED Loan
21,568,851.25
9,855,000.00
5,256,985.00
14,746,493.05
6,737,803.86
4,388,623.58
17,120,831.51
6,869,531.61
570,604.34
6,822,358.20
3,117,196.14
868,361.42
Nasugbu
comprehensive drainage project - civil works

Construction of Nasugbu Doctors General Hospital
Construction of various school buildings
103,928,762.36
12,000,000.00
58,000,000.00
54,736,121.98
6,270,000.05
14,783,228.27
63,750,981.90
6,376,074.00
10,524,765.04
49,192,640.38
5,729,999.95
43,216,771.73
Schedule I

PURPOSE OF LOAN
Padre Garcia
Rehabilitation/Improvement of Water Supply Facilities
Philippines
TOTAL AMOUNT
21,500,000.00
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
763,503.66
OUTSTANDING
BALANCE
21,500,000.00
San Juan
Acquisition of 3 units heavy equipment: 1)Hydraulic
20,150,000.00
13,433,333.28
5,003,824.69
6,716,666.72
San Pascual
Purchase of government vehicle
38,422,707.88
28,985,551.37
7,909,933.49
9,437,156.51
Taal
Municipal Dev't Fund Office thru

LOGOFIND Project
23,444,736.14
5,301,737.87
2,307,025.79
18,142,998.27
3,500,000.00
3,500,000.00
128,917.64
Construction of Municipal Market
14,959,490.18
12,601,286.40
20,947,221.56
2,358,203.78
Construction of a new Three-storey Municipal Building

(P91,962,000.00 and acquisition of Brand New 500 KVA
Generator Set and one (1) Lot Air-conditioning Unit
(P5,010,300.00)
33,203,300.00
33,203,300.00
10,000,000.00
4,090,908.95
1,775,342.43
5,909,091.05
4,071,535.48
1,504,906.80
3,118,628.18
2,566,628.68
Taysan

Office, DOF
Philippines
Purchase of Granulator
193
Tingloy
Purchase of imported heavy equipment (bulldozer)
Tuy
MDFO LOGOFIND
Health Center and School Building
Cavite
Landbank of the Philippines (LBP)Loan Term (1-5)

Landbank of the Philippines (LBP)Loan Term (6)
Construction of school buildings, acquisition of tables, chairs

and blackboards
Construction of Municipal Building - Indang and Gen. Emilio
Aguinaldo
Socialized housing program-Pamayanang Maliksi
Trece Martires
City
Philippine Veterans Bank - Loan 1
Philippine Veterans Bank- Loan 2
Thirteen Martyr's Tower, Slaughterhouse and lot

procurement
481,946,852.45
29,487,127.84
115,231,729.92
-
103,101,051.08
366,715,122.53
502,767.55
29,487,127.84
185,500,000.00
154,583,333.40
60,852,628.99
30,916,666.60
87,876,835.41
80,439,798.02
25,917,799.80
7,437,037.39
72,663,258.09
36,331,629.12
15,753,911.61
36,331,628.97
Schedule I

PURPOSE OF LOAN
Cavite City
Crematorium Building and Crematory Machine
Solid Waste Management Processing Facility
**Construction of City Hall
Noveleta
Construction of New Noveleta Health Center
Bacoor City

Philippines (DBP)
Geo Data Solutions
Market
Construction of Bacoor Government Center
Computerization Programs
Kawit
Rural Bank of Kawit
Payment of Salary for 2006
Imus City
TOTAL AMOUNT
11,249,000.00
47,647,000.00
14,791,410.89
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
10,545,937.20
2,428,819.37
39,705,833.40
11,970,788.49
835,816.02
OUTSTANDING
BALANCE
703,062.80
7,941,166.60
14,791,410.89
3,998,088.96
745,247.17
1,999,044.47
62,910,800.36
16,251,956.77
8,231,668.65
46,658,843.59
314,137,880.00
19,995,320.00
18,549,978.22
15,677,177.59
3,838,330.35
314,137,880.00
1,445,341.78
3,200,000.00
3,150,270.64
no record available
49,729.36

Philippines (DBP)
Construction of school building

Improvement/renovation of Imus Plaza
Construction of Extension of building and roadways of Imus
Public Market
65,155,012.09
11,970,000.00
13,373,286.30
19,444,419.96
4,655,000.00
8,358,304.00
14,710,616.03
2,653,622.58
7,158,502.69
45,710,592.13
7,315,000.00
5,014,982.30
Carmona
Construction of 4 school buildings
47,663,141.45
22,230,084.22
11,188,639.12
25,433,057.23
Silang
Quedancor
Loans to Farmers
Construction of Bulihan Market
Construction of 3-storey CvSU Building
5,000,000.00
55,000,000.00
91,503,000.00
42,788,890.36
46,328,816.02
19,328,543.41
39,155,339.43
5,000,000.00
12,211,109.64
45,174,183.98
Gen. Mariano
Alvarez
Construction of GMA-Market Brgy. Pob. I

Purchase of cemetery lot and its development
Construction of MRF Facilities-Brgy. Olases Pob. 5 & Brgy.
Pob. I
194
5,997,133.43
Amadeo
Gen. Trias
7,200,000.00
14,000,000.00
8,700,000.00
7,200,000.00
13,233,283.10
768,741.20
10,898,426.89
1,977,365.03
987,672.90
766,716.90
7,931,258.80

BJ Martel Int. Inc.
Quedancor
GSIS
Provincial Government of Cavite
Acquisition of Equipment
Gintong Ani
For payment of premium arrears to GSIS
Not indicated
13,400,000.00
2,094,581.49
4,895,000.00
5,623,413.97
250,000.00
10,630,998.85
1,268,683.26
369,358.12
-
5,334,370.09
-
102,932.92
-
2,769,001.15
825,898.23
4,895,000.00
289,043.88
250,000.00
Construction of Libingang Bayan
53,511,631.58
50,538,763.14
713,488.42
2,972,868.44
Schedule I

PURPOSE OF LOAN
Gen. Trias
Construction of Multi-Purpose Internment Niches
Information and Technology Project
Tagaytay City
To finance early redemption of tourism bond

To finance construction of public market, transport terminal
and extension of Tagaytay City Hospital
To finance construction of public market transport terminal
and extension of Tagaytay City Hospital
Purchase of land for public transport terminal
195
Alfonso
To finance the construction of public market
Gen. Emilio
Aguinaldo
Municipal Development Lending Off To finance construction of 3-storey, 12 classroom school

building
Naic
To finance acquisition, development and construction of

proposed Central Terminal

Philippines
To finance construction of school building and multi-purpose

loan
Magallanes
To finance construction of Magallanes Water System

To finance acquisition of one brand new unit of gen.set with
acoustic enclosure and two-wheeler trailer
Ternate
Province of Cavite
To pay various expenditures of the Municipalities
Laguna Province Landbank of the Philippines

To finance various development projects/acquisition of

equipments
City of San
Pablo
San Pablo City General Hospital Building and Hospital

Equipment
Landfill with MRF
TOTAL AMOUNT
15,500,000.00
14,802,507.19
49,887,844.71
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
14,638,888.87
310,000.00
10,573,219.40
380,635.90
12,471,961.14
443,447.51
OUTSTANDING
BALANCE
861,111.13
4,229,287.79
37,415,883.57
190,000,000.00
139,536,808.02
142,148,148.07
76,798,271.52
90,203,751.84
43,050,931.52
47,851,851.93
62,738,536.50
49,636,051.40
27,456,710.04
12,533,831.12
22,179,341.36
199,641,600.00
21,700,173.90
18,823,140.24
177,941,426.10
43,580,067.65
8,558,403.47
7,863,309.79
35,021,664.18
2,892,022.76
746,080.12
2,414,737.29
2,145,942.64
2,203,703.74
852,452.78
2,233,768.14
-
2,133,668.49
390,447.11
1,001,682.79
-
14,796,296.26
6,677,547.22
29,996,313.40
4,970,010.19
10,765,500.00
17,000,000.00
7,530,000.00
32,230,081.54
4,970,010.19
10,765,500.00
8,500,000.00
520,000.00
8,263,888.85
325,000.00
1,245,991.05
75,288.17
2,000,000.00
154,000,000.00
892,770,249.61
236,111.15
195,000.00
2,000,000.00
108,989,442.40
53,224,020.08
2,538,670.35
30,362,271.73
45,010,557.60
839,546,229.53
129,900,000.00
78,055,038.26
52,808,452.06
51,844,961.74
53,300,000.00
35,333,333.28
23,992,619.18
17,966,666.72
Schedule I

PURPOSE OF LOAN
City of San
DLSP Building (City College)
Pablo
Office - Dept. of Finance
TOTAL AMOUNT
39,377,996.53
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
33,170,475.39
54,403,456.98
196
Kalayaan
World Bank/MDFO
Integrated Solis Waste Mgmt. Project
5,708,345.16
4,357,628.30
Rizal
Land Owner
Purchase of land
1,000,000.00
800,000.00
Pangil
WB/MDFO/LISCOP
MRF & Pangil River Eco-Park
10,172,861.11
155,891.67
4,685,526.58
Nagcarlan
Municipal Development Office,

Dept. of Finance (MDODoF)/LISCOP
Construction of Waste Water Treatment and Materials

Recovery Facility
2,206,524.28
596,402.32
1,122,437.53
1,610,121.96
City of Sta.
Rosa
Various infrastructure projects
624,899,849.35
140,633,810.78
84,196,107.27
484,266,038.57
Mabitac

Office - (MDFO) Dept. of Finance
Solid Waste Management Material Recovery Facility (MRF)
2,000,000.00
500,000.00
159,358.02
1,500,000.00
Lumban

Office - (MDFO) Dept. of Finance
Rehabilitation/Expansion of Lumban Waterworks
8,520,865.48
48,718,051.29
City of Cabuyao Landbank of the Philippines
Construction of Retail Plaza
Liliw

MDFO/LISCOP
Rehabilitation of Waterworks System

Materials Recovery Facilities
City of Bian

Infrastructure projects/equipments
Purchase of lot for new cemetery
Bay
Purchase of Land
Magdalena
DBP
Construction of Waterworks
48,718,051.29
2,554,636.01
OUTSTANDING
BALANCE
6,207,521.14
1,350,716.86
200,000.00
10,016,969.44
189,925,000.00
5,275,694.44
10,645,561.25
184,649,305.56
2,700,000.00
1,890,731.45
361,953.21
55,627.40
1,221,751.46
2,700,000.00
1,528,778.24
741,088,000.00
90,000,000.00
152,657,031.89
78,750,000.00
121,122,205.45
6,760,234.37
588,430,968.11
11,250,000.00
12,000,000.00
2,666,666.64
3,056.195.10
9,333,333.36
22,206,248.92
20,231,944.54
24,224,999.00
2,018,750.08
Schedule I

PURPOSE OF LOAN
Magdalena
Office of the President Presidential Food Security Program of the President's Social Fund
Mgt Staff
Los Baos
TOTAL AMOUNT
5,000,000.00
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
1,000,000.00
OUTSTANDING
BALANCE
4,000,000.00
197
Dept. of Finance Economic,

Support Fund Council
LBP-UPLB Branch
Slaughterhouse & Public Market
24,781,948.76
8,678,452.10
11,354,804.34
16,200,267.74
IRA Monetization/ New Municipal Hall Building
94,631,386.00
18,392,989.58
10,993,926.42
76,238,396.42
Majayjay
LISCOP
Majayjay Falls Eco- Tourism
Sta. Maria
Construction of Public market
City of San
Pedro
Municipality of
Sta. Cruz
Luisiana
Cavinti
Veterans Bank
LBP; LISCOP; PGL

LBP and NHA
DBP; DF-MDFO
25,600,000.00
4,900,000.00
9,735,147.92
20,700,000.00
385,261,664.98
76,147,191.34
83,421,411.18
309,114,473.64
Construction of various facilities
30,123,033.90
13,949,975.43
1,424,784.46
16,173,058.47
Rehabilitation of Waterworks & Housing Project

Eco-Tourism Project; Waterworks
21,604,768.00
24,234,286.71
7,877,805.50
2,392,122.33
4,204,670.97
2,246,251.54
13,726,962.50
21,842,164.38
582,002,809.30
439,075,720.32
24,980,501.48
142,927,088.98
307,969.67
2,473,073.02
City of Calamba PNB, PVB
Public Market & The Plaza
Municipality of
Pila
Municipality of
Pakil
Municipality of
Victoria
2,706,030.00
232,956.98
DOF - MDFO
Materials Recovery Facility and its acquisition of

machineries
Materials Recovery Facility and Eco-Tourism
2,988,515.06
121,150.66
LISCOP
Material Recovery with Composting sub-project
4,260,644.42
202,269.31
505,386.00
4,058,375.11
Province of
Rizal
Not indicated
299,842,175.21
27,243,959.06
554,209.30
158,646.15
Antipolo
Dept. of Finance Mun. Dev. Fund Office

Banko Sentral ng Pilipinas
Construction of Materials Recovery Facility with Composting

Sub-Project
Purchase of commercial lot with building located in Calle P.
Burgos, Brgy. San Jose used as offices of various
departments of the City Government
9,516,755.33
187,280.28
1,142,010.64
9,329,475.05
11,532,778.97
729,641.55
588,719.26
5,636,046.68
LISCOP
2,867,364.40
Schedule I

PURPOSE OF LOAN
Antipolo
Banko Sentral ng Pilipinas
Purchase of 63.39 hectares of land located at Sitio Cabading
Brgy. San Jose to be used as the City's Gov't. Center
Angono
198
Baras
Binangonan

Philippines
Construction of school buildings and other school structures,

purchase of real estate for school site, and procurement of
various books/instructional materials purchase of
armchairs/school desks, and other related expenses
1. Solid waste Mgmt/MRF - 3,782,818.69

2. Purc. Of Goods - HE - 2,210,220
3. Variation Order - 420,000.00
TOTAL AMOUNT
144,000,000.00
738,195,975.29
11,515,000.00
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
33,485,529.07
2,022,262.81
74,366,954.88
OUTSTANDING
BALANCE
-
31,394,415.39
520,568,684.05
345,450.00
11,515,000.00
6,413,038.68
275,575.18
746,393.90
6,011,261.28
Construction of Commercial Complex (Mahabang Parang)
14,479,000.00
2,895,800.00
590,505.49
7,239,500.00

RPT - BPLS Revenue Computerization

Restoration & Upgrade and 2nd phase Computerization
10,600,000.00
19,986,260.00
441,666.59
2,923,210.71
6,389.04
1,016,185.71
16,507,748.70
Landbank of the Philippines - Rizal

Lending Center
Province of Rizal
President Social Fund
Geographic Information System & Revenue Computerization

Project
Laguna de Bay Institutional Strengthening & Community
Participation Project
Not indicated
Dindo is Life Project
19,990,000.00
10,820,949.78
3,928,623.10
9,169,050.22
4,458,932.04
389,441.82
2,151,062.11
4,069,490.22
1,200,000.00
1,000,000.00
100,000.00
-
168,210,028.45
39,991,285.71
5,426,129.95
1,110,869.05
Landbank of the Philippines - NCR Construction of Multi-Purpose Complex

Purchase of Land for BPM-Tagpos
Lending Center
Construction of New Binangonan Public Market - Tagpos
1st Tranche
2nd Tranche
3rd Tranche
4th Tranche
21,649,950.00
13,928,134.50
16,484,683.21
12,018,482.84
1,100,000.00
1,000,000.00
2,431,498.53
566,451.91
151,931,638.60
35,547,809.51
341,060.86
219,415.82
259,690.21
189,332.26
21,649,950.00
13,928,134.50
16,484,683.21
12,018,482.84
Schedule I

PURPOSE OF LOAN
Landbank of the Philippines - NCR 5th Tranche
Binangonan
Lending Center
6th Tranche
7th Tranche
8th Tranche
Construction of Multi-Purpose Complex
1st Tranche
2nd Tranche
3rd Tranche
4th Tranche
9,735,267.91
10,032,349.57
11,663,495.72
7,801,198.65
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
153,363.81
158,043.86
174,473.11
41,410.47
OUTSTANDING
BALANCE
9,735,267.91
10,032,349.57
11,663,495.72
7,801,198.65
11,779,000.00
1,438,126.06
7,070,786.45
1,078,594.54
356,939.39
44,941.44
220,920.08
33,706.08
159,947.97
20,138.69
99,015.23
15,104.02
9,994,303.04
1,258,360.30
6,186,938.13
943,770.22
59,002,300.00
79,780,448.20
22,500,000.00
12,421,536.84
9,973,600.00
1,467,413.50
441,349.44
3,328,478.60
441,349.44
3,328,478.60

LBP - TL4 Consolidation
DOF - MDFO
Cardona
Landbank of the Philippines- Rizal Electrification of Cardona Diversion Road

Lending Center
3,348,000.00
669,600.00
209,120.00
2,678,400.00
Jalajala
9,505,303.78
3,930,971.49
9,567,992.53
5,574,332.29
Morong
a. Purchase of Land - P9,597,776.05

b. Design and construction of the new Morong Mun. Bldg.
P43,795,885.70
53,393,661.75
5,946,583.42
3,303,516.82
46,085,514.51

Province of Rizal
Teresita de Ungria
Construction of Materials Recovery Facility
4,366,151.10
1,043,400.00
472,324.86
3,766,821.14
Construction of Morong Mun. Hall (old bldg.)

Cost of expropriated land
1,200,000.00
939,600.00
100,000.00
-
15,000,000.00
8,035,714.35
3,288,119.25
6,964,285.65
17,991,000.00
1,911,137.28
683,004.26
16,079,862.72
199
Cainta
Pililia
Acquisition of land to be used for Public Cemetery

Construction/Development of Cainta Public Cemetery
Construction of Cainta Public Market
TOTAL AMOUNT
Landbank of the Philippines - Rizal Purchase of Heavy Equipment

Lending Center
Landbank of the Philippines - Rizal Revenue Computerization
Lending Center
670,000.00
12,000.00
Schedule I

PURPOSE OF LOAN
Refinance existing loan with Philippine National Bank on the
Rodriguez
various infrastructure projects, acquisition of motor vehicle,
fire truck, heavy equipment needed in the operation and
implementation of various projects for the municipality.
Refinance existing loan with Philippine National Bank on the
various infrastructure projects, acquisition of motor vehicle,
fire truck, heavy equipment needed in the operation and
implementation of various projects for the municipality.
200
San Mateo
TOTAL AMOUNT
6,371,298.00
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
1,081,918.53
259,229.81
OUTSTANDING
BALANCE
4,099,269.09
18,106,174.36
7,455,483.56
180,326.51
106,506.91
9,000,000.00
1,106,621.67
343,933.60
866,763.76

World Bank - Mun. Dev. Fund
Office

Construction of Wawa Eco-tourism Sub-Project
13,090,564.26
13,090,564.26
Term Loan No. 3 - To finance the acquisition of service

vehicles and heavy equipment
Term Loan No. 4 - To finance the acquisition of lot to be
used as a new site of Barangay Hall of Ampid I and other
related facilities.
16,931,788.00
160,000.00
Term Loan No. 5 - To finance the acquisition of service

vehicles and ambulance.
Omnibus Term Loan Facility 1 - To finance the purchase of

lots (for cemetery extension site and construction site of
Stadium) construction of buildings (Sports Stadium, Super
health Center, Slaughterhouse, Pamantasan Bayan ng San
Mateo, and various infrastructure projects (improvement of
road and market and slaughterhouse equipment)
4,750,000.00
712,500.00
10,706.18
4,026,000.00
962,800.00
87,640.50
437,600.00
97,408,000.00
20,403,657.62
5,960,039.56
69,674,784.64
Schedule I
NAME OF LGU
San Mateo
Tanay
201
Taytay
PURPOSE OF LOAN
Omnibus Term Loan Facility 2 - To finance the acquisition of
farm machinery and hospital equipments, improvement of
roads/drainage/curbs and gutter, completion works or Phase
2 of the Jose F. Diaz Sports Stadium, establishment and
installation of the Revenue Generating Information System
(RGIS), acquisition of a service vehicle, installation of IT
equipment and software, and the improvement of San Mateo
Municipal College.
To finance projects under the SPLA for the Disaster Risk
and Damaged Management (Categories 1 and 3)
Landbank of the Philippines - Rizal Construction of Community Center / New Municipal Building
Lending Center
Dept. of Finance Construction of Tanay Micro-Watershed Enhancement
Mun. Dev. Fund Office
Project
Construction and maintenance of a drainage line along

Rizal st. in Poblacion, Taytay
Design and Construction of the New Taytay Mun. Building
Closure & rehabilitation of dumpsite in Taytay-Angono
Coastal Road, Brgy. San Juan
Construction of 8 JG type school buildings(54 classrooms) at
various barangays in Taytay
a. Construction of 3 JG type school buildings(16
classrooms) at various barangays in Taytay
b. Repair/improvement/completion of 3 school buildings (10
classrooms) at various barangays in Taytay
c. Construction of Multi-purpose hall/auditorium at Muzon
NHS
65,384,191.60
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
499,873.93
OUTSTANDING
BALANCE
65,384,191.60
42,762,233.88
963,526.68
33,611,784.90
TOTAL AMOUNT
60,677,242.04
14,806,109.49
4,550,378.45
45,871,132.55
8,460,542.18
2,191,058.07
6,483,784.84
6,269,484.11
5,999,125.64
257,788.87
698,219.84
5,623,279.94
149,200,888.76
13,626,920.56
4,955,066.37
71,541,343.30
34,000,000.00
3,409,379.00
1,496,743.17
22,160,963.34
79,104,287.21
8,265,923.20
3,639,524.50
53,952,045.06
30,779,057.01
3,105,335.64
1,439,924.78
20,977,569.49
Schedule I

PURPOSE OF LOAN
Taytay
a. Completion of 2 storey 4 classroom JG type school
building at Hapay na Manga ES (PhII) at Brgy. Dolores
b. Completion of 2 storey 4 classroom JG type school
building at Bagong Pag-asa ES San Lorenzo Annex at
Brgy. San Juan
c. Flood control project at various roads of Brgy. San Isidro
and Sta. Ana
TOTAL AMOUNT
Construction of temporary tents at the new Taytay public

market
Initial Construction of Taytay Public Market Bldg. A
Teresa
25,575,466.50
7,500,000.00
25,395,734.70
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
2,580,536.93
1,322,102.84
2,916,666.63
-
54,649.40
-
202
Construction of Teresa Public Market
5,341,572.18
678,575.97
56,481.97
Construction of Materials Recovery Facility with Composting

Sub-Project
Construction of Teresa Learning Resource Center and EcoPark
3,435,587.46
186,380.60
361,107.79
5,852,184.81
OUTSTANDING
BALANCE
19,354,026.94
25,395,734.70
2,868,088.96
5,852,184.81
REGION IV-B MIMAROPA

Marindoque
Not indicated
64,332,754.96
25,014,404.80
11,235,700.64
39,308,350.16
Boac
DOF-LOGOFIND
Not indicated
3,531,181.72
1,960,017.15
3,663,893.89
1,571,164.67
Buenavista
DOF-Municipal
Not indicated
8,671,682.64
7,620,251.54
10,798,318.72
1,051,431.10
Sta. Cruz

Not indicated
Not indicated
8,500,000.00
1,000,000.00
856,143,.12
MDFO-LOGOFIND
Not indicated
Not indicated
Not indicated
Not indicated
Not indicated
44,108,178.38
31,354,567.00
72,083,000.00
98,673,177.00
42,000,000.00
8,591,052.27
22,396,120.00
33,038,049.00
23,519,000.00
6,893,966.63
Occidental
Mindoro
DBP
6,003,049.91
143,856.88
30,508,130.97
9,923,092.74
16,489,138.72
14,549,240.72
5,282,925.67
35,517,126.11
8,958,447.00
39,044,951.00
75,154,177.00
35,106,033.37
Schedule I
NAME OF LGU
PURPOSE OF LOAN
TOTAL AMOUNT
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
OUTSTANDING
BALANCE
Looc
Not indicated
20,800,000.00
12,197,858.55
15,783,228.15
8,602,141.45
Paluan
Phil. National Bank (1)

Phil. National Bank (2)
DOF-MDFO (1)
DOF-MDFO (2)
DOF-MDFO (3)
DOF-MDFO (4)
Not indicated
Not indicated
Not indicated
Not indicated
Not indicated
Not indicated
Not indicated
2,990,650.00
9,681,099.00
10,000,000.00
5,931,100.00
8,656,250.00
2,760,322.90
19,163,907.04
524,675.40
198,917.10
1,287,808.20
2,465,974.60
9,681,099.00
2,864,677.10
5,931,100.00
8,656,250.00
2,760,322.90
19,163,907.04
Beginning Balance-Trust Fund

Landbank of the Philippines (LBP)
For Reconciliation PN
Philippines(DBP)
Loan Take Out
500M Loan Projects
250M Loan Projects
Not indicated
Not indicated
Province of
Palawan
7,315,322.90
2,787,982.83
0.41
209,874,963.87
145,782,502.04
70,256,523.04
64,092,461.83
Not indicated
577,260,362.98
419,028,117.00
115,857,117.14
158,232,245.98
Not indicated
517,503,498.66
185,526,471.29
121,519,371.76
33,197,702,737.00
Not indicated
199,243,659.90
6,671,813.12
15,822,059.67
192,571,846.78

Office
Not indicated
25,490,500.00
1,737,722.91
25,490,500.00
El Nido
Not indicated
30,116,768.00
17,209,581.76
7,117,359.88
12,907,186.24
Espaola
Not indicated
9,580,000.00
691,888,886.00
4,462,536.27
2,661,111.14
Narra
DBP
Not indicated
Not indicated
Not indicated
Not indicated
Not indicated
6,717,600.00
3,879,000.00
431,000.00
4,800,000.00
3,206,850.00
203
Not indicated
Dumaran
Not indicated
622,000.00
775,800.00
90,736.80
685,714.32
458,121.48
14,622.10
124,249.22
14,532.10
366,383.33
244,778.42
775,800.00
9,073,700.00
3,599,999.94
2,405,137.41
Schedule I

San Vicente
Not indicated
Not indicated
PURPOSE OF LOAN
TOTAL AMOUNT
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
2,806,999.63
90,460.47
12,266,740.27
1,792,686.64
OUTSTANDING
BALANCE
2,897,460.10
14,059,426.91
1,858,895.68
56,483,375.60
Roxas
Not indicated
56,483,375.00
Romblon
Not indicated
28,927,044.72
5,423,820.84
4,943,535.59
23,117,958.33
San Agustin

Philippines
Not indicated
13,179,897.00
8,869,858.55
4,075,317.00
9,518,814.50
Albay
LBP-2006
199,621,678.88
97,313,537.45
7,665,129.24
102,308,141.43
370,560,000.00
72,968,281.39
23,449,616.19
297,591,718.61
LBP-2010
Philippines
REGION V - BICOL REGION

To finance the repair/construction of various roads/bridges in
the Province of Albay
To finance the requirements of the Albay Higher Education
Contribution Scheme (AHECS)
Not indicated
177,972.91
177,972.91
204
CITIES
Legazpi
Pambansang Bagong Nayon

(PBN)
Tabaco
Renovation/Improvement of Security/Surveillance System
17,024,059.13
6,390,673.43
1,238,079.00
10,633,385.70
Construction and Establishment of the New Legazpi Public

Market
Rehabilitation & Improvement of Ibalong Centrum for
Recreation (ICR) at Bitano,Legazpi City
For the development of PBN project to provide housing and
sites and services to the lowest 30% income earners of the
City
63,974,649.25
38,841,751.30
13,390,852.65
25,132,897.95
39,861,699.05
27,404,918.09
7,221,166.18
12,456,780.96
12,588,858.06
11,177,945.93
7,254,112.50
1,410,912.13
To finance the burned Legazpi City Public Market covered

by Project agreement dated June 26, 1985
To finance the Design and Construction Development of

Tabaco City Mall Supermarket
41,010,309.72
163,790,000.00
15,360,233.67
383,687.48
Schedule I

PURPOSE OF LOAN
Sto. Domingo Philippine Veterans Bank-Legazpi To finance the Rehabilitation/Improvement of Water System
of the Sto. Domingo
Tiwi

Philippines
To partially finance the computerization Project of the

Municipality as Geographic Information System-Phase II
Malinao
To finance the Feasibility Study/Detailed Engineering

Designs/ and Cost Estimates Rehabilitation of the Cluster A
Water System and capability building activities
Pioduran
TOTAL AMOUNT
27,500,000.00
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
17,995,096.34
6,112,531.38
OUTSTANDING
BALANCE
9,504,903.66
928,571.12
31,314.63
30,383.04
26,995,909.09
1,770,000.00
2,424,460.52
21,097,907.46
Not indicated
6,456,726.85
335,888.87
492,534.28
4,210,944.08
DBP-Legazpi
FMR-InFRES Project
8,754,000.00
6,200,750.00
372,231.86
2,553,250.00
Oas

Philippines
Construction of OCC School Building
14,948,637.20
4,138,018.00
24,000,175.76
8,720,038.25
2,955,727.10
2,400,175.76
677,156.43
138,454.97
6,228,598.95
1,182,290.90
21,600,000.00
Polangui
For additional Public Market Building
9,000,000.00
3,833,333.18
2,457,123.30
5,166,666.82
Guinobatan
DBP
LGU's Counterpart for INFRES
16,610,684.27
12,458,013.15
Camalig
LGU's Counterpart for INFRES

Not indicated
Not indicated
Not indicated
4,440,000.00
4,440,000.00
2,960,000.00
1,718,000.00
600,000.00
634,285.72
422,857.16
245,428.56
303,731.49
321,087.59
214,058.39
124,240.65
3,000,000.00
3,171,428.56
2,114,285.68
1,227,142.88
Jovellar

Philippines
9,750,000.00
4,527,903.97
741,077.34
5,222,096.03
1,820,000.00
12,000,000.00
1,298,482.00
166,075.00
1,080,000.00
521,518.00
12,000,000.00
5,247,556.00
2,136,000.00
3,749,487.48
1,086,509.51
1,498,068.52
2,136,000.00
205
6,469,616.96
Daraga
Purchase of Lot for LGU-Motorpool

Repair & Restoration of Municipal Building & Don Jose
Ortega Hall
DBP- Legazpi
NHA
To finance the LGU-Infrastructure project.

For Survey and Drainage Works
4,152,671.12
Schedule I

PURPOSE OF LOAN
Rapu-Rapu
DBP
To finance the general funding requirements
Camarines
Norte
MUNICIPALITIES
Capalonga
LBP Labo
LBP Naga
TOTAL AMOUNT
2,526,135.00
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
2,165,256.00
601,064.31
OUTSTANDING
BALANCE
360,879.00
206
Not indicated
25,917,756.00
18,512,685.00
7,916,592.13
7,405,071.00
Not indicated
Not indicated
Not indicated
Not indicated
Not indicated
Not indicated
Not indicated
9,949,350.00
109,706,111.32
126,240,000.00
89,869,893.88
94,667,236.32
44,745,165.00
29,204,000.00
1,658,224.98
24,379,135.84
39,487,179.28
12,481,929.92
2,629,645.45
1,699,560.95
19,220,295.00
14,975,212.68
12,789,037.21
6,718,918.30
2,980,944.56
8,291,125.02
85,326,975.48
86,752,820.72
77,387,963.96
92,037,590.87
44,745,165.00
29,204,000.00
Not indicated
Not indicated
Not indicated
Not indicated
Not indicated
Not indicated
10,000,000.00
13,000,000.00
5,396,283.01
13,352,861.86
10,000,000.00
1,224,003.00
500,000.00
1,443,401.70
696,294.56
6,990,121.39
5,833,333.38
408,000.00
Not indicated
3,468,986.00
2,477,845.00
1,026,264.05
991,141.00
2,622,825.91
502,293.68
5,268,057.71
7,020,000.00
Jose
Panganiban
LBP Labo
Not indicated
Not indicated
11,493,944.00
7,020,000.00
6,225,886.29
-
Paracale

Not indicated
WB-MDFO Department of Finance Not indicated
3,500,000.00
4,800,000.00
2,734,375.00
1,584,282.76
Labo
Not indicated
Not indicated
Not indicated
Not indicated
40,976,913.44
6,230,723.00
11,200,000.00
15,971,522.84
33,293,742.29
4,450,515.00
10,980,421.98
Talisay
MDFO- World Bank for CBRMP

DBP
DBP
Not indicated
Not indicated
Not indicated
7,071,909.44
2,180,833.33
1,116,202.50
5,925,457.94
2,187,667.61
939,960.00
9,500,000.00
11,556,598.30
4,699,988.45
6,362,740.47
4,166,666.62
816,003.00
765,625.00
3,215,717.24
21,039,642.89
1,478,930.46
1,354,798.36
2,027,071.07
7,683,171.15
1,780,208.00
11,200,000.00
4,991,100.86
1,146,451.50
(6,834.28)
176,242.50
Schedule I

Talisay
DBP
Not indicated
Not indicated
RB Sta. Elena
Not indicated
PURPOSE OF LOAN
TOTAL AMOUNT
1,274,572.75
1,300,000.00
1,000,000.00
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
679,772.14
833,333.30
OUTSTANDING
BALANCE
594,800.61
1,300,000.00
166,666.70
DOF - MDFO
Not indicated
466,290.00
428,294.33
641,543.32
37,995.67
San Vicente
LBP-Daet
LBP-Daet
Not indicated
Not indicated
1,759,961.50
1,265,847.25
1,686,629.79
1,213,103.72
471,120.41
337,823.08
73,331.71
52,743.53
Basud

Not indicated
Not indicated
Not indicated
10,000,000.00
2,217,000.00
14,650,000.00
5,833,333.34
1,232,529.41
1,569,642.87
Daet
LBP - Daet
Not indicated
Not indicated
Not indicated
Not indicated
Not indicated
Not indicated
56,000,000.00
16,399,494.53
18,000,000.00
19,999,500.00
29,800,000.00
15,721,167.00
54,244,959.60
10,477,454.73
11,571,428.52
2,222,166.68
3,155,294.12
3,930,291.75
29,787,285.63
5,849,199.01
3,558,786.17
1,723,202.52
2,565,758.07
1,490,081.75
1,755,040.40
5,922,039.80
6,428,571.48
17,777,333.32
26,644,705.88
11,790,875.25
Mercedes
Not indicated
39,779,606.72
2,015,716.66
39,779,606.72
Not indicated
1,000,000.00
non-interest bearing
46,354.17
Not indicated
1,000,000.00
non-interest bearing
1,000,000.00
Not indicated
Not indicated
Not indicated
Not indicated
no data available
400,000,000.00
50,000,000.00
2,000,000,000.00
no data available
1,282,957.02
236,175.91
5,389,572.84
48,966.35
101,305,017.21
31,562,057.56
898,055,464.50
Not indicated
Not indicated
Not indicated
Not indicated
55,000,000.00
47,555,812.98
29,754,401.64
28,871,585.95
207
Vinzons
Camarines Sur President's Social Fund
DBP- Naga City
CITIES
Naga
DBP- Naga City
3,618,036.34
404,641.76
7,123,959.66
4,166,666.66
984,470.59
13,080,357.13
Schedule I

Naga
DBP- Naga City
Not indicated
LBP- Naga City
Not indicated
PURPOSE OF LOAN
TOTAL AMOUNT
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
OUTSTANDING
BALANCE
15,345,872.70
287,078,652.00
MUNICIPALITIES
Del Gallego
LBP Naga City
208
3,495,000.00
7,618,000.00
45,892.15
2,446,500.00
1,088,287.34
626,716.59
477,281.28
NEA
Not indicated
Not indicated
Not indicated
1,048,500.00
6,529,712.66
45,892.15
Gainza
MDFO-CBRMP I
MDFO-CBRMP II
Not indicated
Not indicated
1,039,609.12
1,964,884.32
605,750.59
324,564.26
1,146,283.85
1,382,914.06
433,858.53
1,640,320.06
Sipocot
LBP, Sipocot Br.
Not indicated
3,380,873.00
2,253,916.00
648,155.42
1,126,957.00
Lupi
LBP Naga City
Magarao
Goa
LBP Naga City

LBP Naga City
Not indicated
Not indicated
Not indicated
Not indicated
Not indicated
1,327,000.00
2,450,234.00
10,616,000.00
25,000,000.00
4,418,785.15
867,653.84
1,750,165.00
6,941,230.80
5,488,724.98
3,380,985.00
1,374,244.26
668,615.48
10,728,775.22
5,522,479.98
1,037,800.15
459,346.16
700,069.00
3,674,769.20
19,511,275.02
965,995.56
Catanduanes
Province
OP - PSF
Not indicated
1,000,000.00
621,200.42
378,799.58
DOF-MDFO
Real Property Tax Administration Enhancement Program

and other Development Projects
Second Rural Roads Improvement Project
Repair and Rehab of 7 Government Projects
Not indicated
35,000,000.00
35,000,000.00
20,484,071.00
25,000,000.00
20,520,000.00
30,036,506.25
20,484,071.00
18,750,000.15
-
31,526.45
1,550,862.15
-
6,218,473.40
18,969,137.85
30,036,506.25
MUNICIPALITIES
Gigmoto
MDFO
Procurement of Backhoe Equipment

13,950,000.00
2,750,755.78
13,950,000.00
522,622.72
San Miguel
Purchase of Motor Vehicles
2,500,000.00
1,625,000.13
DILG
DOF-MDFO
Masbate
Assessment Loan
Not indicated
189,600.00
2,198,093.06
322,362.98
874,999.87
189,600.00
Schedule I

Masbate
Development Bank of the Phils. Not indicated
CITIES
Masbate
Development Bank of the Phils. - Not indicated

Masbate
MUNICIPALITIES
Aroroy
PURPOSE OF LOAN
TOTAL AMOUNT
178,601,920.25
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
1,653,721.48
OUTSTANDING
BALANCE
42,996,741.02
118,000,000.00
1,404,761.90
11,431.66
1,404,762.30
Not indicated
Not indicated
Not indicated
43,805,826.62
9,210,392.69
29,926,009.48
34,900,000.00
6,328,113.00
8,479,036.08
8,905,826.62
2,882,279.69
12,318,771.44
6,399,092.36
4,446,415.58
21,446,973.40
209
Baleno
Not indicated
14,000,000.00
13,764,435.27
3,466,529.56
235,564.73
Batuan
Development Bank of the Phils.
Not indicated
41,800,700.00
8,453,562.58
6,003,056.62
33,347,137.42
Cataingan

DA Region V
Not indicated
Not indicated
29,250,000.00
1,952,000.00
570,000.00
446,171.43
Cawayan
Not indicated
33,675,245.20
3,544,762.68
1,724,243.77
30,130,482.52
Claveria
Not indicated
27,257,438.03
11,182,538.88
17,013,770.63
16,074,899.15
Dimasalang

Masbate
9,940,045.05
4,498,363.53
Milagros
Not indicated
59,129.89
59,129.89
Mobo
Not indicated
Not indicated
Not indicated
Masbate
14,991,000.00
19,912,500.00
1,552,092.03
9,750,000.00
10,549,222.56
8,533,928.52

Masbate
29,264,953.96
Monreal
28,680,000.00
1,505,828.57
1,392,857.16
6,634,666.40
3,528,573.12
67,611.68
601,601.31
4,441,777.44
11,378,571.48
1,552,092.03
6,499,999.96
28,400,000.00
13,687,243.06
864,953.96
Schedule I

Palanas
MDFO - ICRMP
Not indicated
Not indicated
Office
PURPOSE OF LOAN
TOTAL AMOUNT
14,761,851.85
3,020,000.00
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
414,342.94
OUTSTANDING
BALANCE
14,761,851.85
715,226.10
Pio V. Corpuz

Masbate
15,693,750.00
2,941,848.76
1,409,404.39
12,751,901.24
Placer

Masbate
Not indicated
23,360,698.74
13,627,074.30
1,080,215.65
9,733,624.44
6,570,000.00
3,832,500.00
371,387.51
2,737,500.00
522,162,716.25
4,938,335.24
21,810,387.01
3,437,313.24
-
2,770,271.91
-
427,571,626.54
(1,646,111.43)
18,044,854.73
Sorsogon
210

Loans Payable- (BLGF-ALRF)
MDFO-LOGOFIND Loan
Not indicated
Not indicated
Rehabilitation of Hospitals, Construction of Birthing Facilities
& Equipment Purchase
Infrastructure Project of the City Government

Acquisition of new furniture/partitions
Fabrication/Installation of equipment
88,300,000.00
45,000,000.00
32,499,407.99
26,551,065.57
8,369,000.00
12,614,285.76
4,954,909.80
6,973,443.36
2,958,547.20
1,199,694.32
1,143,925.62
2,362,157.11
581,566.06
1,787,139.49
562,441.27
8,409,523.50
26,839,095.12
3,486,721.64
22,928,741.74
7,039,543.78
19,300,000.00
6,130,000.00
831,202.24
768,732.89
893,509.78
-
10,572.71
304,244.46
-
(261,640.53)
3,163,332.89
831,202.24
DBP
DBP

Repair & Rehab. of Public Infrastructures
Repair of 2 storey School Building and Construction of 2
Classrooms
Construction of Brgy Hall and Talipapa
Construction of Farm-Market Road, INFRES
Construction of Multi-Purpose Building (Gymnasium)
7,620,000.00
9,000,000.00
32,965,193.97
6,375,000.00
3,670,366.51
3,261,622.50
2,615,224.11
6,244,700.00
2,625,000.00
27,643,328.17
Gubat
Postal Bank
Expansion/Construction of Cumadcad Public Market
14,785,780.41
3,452,305.34
2,335,571.60
11,333,475.07
Castilla
DBP
Water System
29,267,000.00
11,044,483.65
12,637,484.85
18,222,516.35
CITIES
Sorsogon City
MUNICIPALITIES
Casiguran
MDFO
Schedule I

PURPOSE OF LOAN
Castilla
CBRMP II
CBRMP 1 Project
CBRMP I
CBRMP 1 Project
Donsol
To finance the preparation of feasibility study, gen.

requirements and consultancy services, site development,
construction of Municipal Integrated Port, Public Market,
Ferry Terminal, Offices & Building
Pilar
MDFO-DOF
Mangrove Rehabilitation
Barcelona

DBP
Magallanes
Prieto Diaz
OUTSTANDING
BALANCE
3,101,014.07
1,542,629.33
211
34,452,767.60
19,193,094.56
10,478,632.95
1,907,400.00
1,009,570.27
2,304,433.36
897,829.73
For public market and bus terminal

Water System
16,887,478.53
8,541,184.00
5,488,430.34
1,708,236.08
2,138,419.60
409,122.71
11,399,048.19
3,416,473.60
DBP
Finance the MITTCC
50,754,338.49
2,683,101.86
22,773,884.61
48,071,236.63
MDFO-DOF
6,016,356.38
993,796.03
4,091,973.95
5,022,560.35
24,787,955.92
2,138,419.60
24,787,955.92
15,000,000.00
144,352.34
110,358.83
14,570,158.74
Construction of Sea Wall
38,341,188.96
3,037,444.35
787,867.37
1,562,697.42
9,585,297.17
2,249,576.98
Farm to Market Road

Farm to Market Road
Library Building
17,681,883.00
12,546,126.00
1,615,079.01
6,097,129.38
799,107.20
293,650.98
6,001,164.21
636,071.69
138,875.69
11,584,753.62
11,747,018.80
1,321,428.33
1,938,124.55
2,521,588.68
4,172,381.60
2,258,666.50
3,364,705.60
9,801,386.75
352,386.12
458,470.44
758,614.80
2,258,666.50
611,764.80
9,801,386.75
164,162.78
230,501.91
324,700.33
103,094.21
307,572.35
5,236,277.32
1,585,738.43
2,063,118.24
3,413,766.80
2,752,940.80
-
10,000,000.00
4,722,222.50
4,180,267.10
5,277,777.50
Construction of Municipal Hall with Multi-Purpose Covered

Building
POSTAL BANK
Bulusan
4,220,539.07
3,413,713.51
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
1,119,525.00
3,479,352.56
1,871,084.18
3,412,642.91
44,931,400.55
Sta. Magdalena MDFO-DOF
Bulan
TOTAL AMOUNT

MDFO-DOF
DBP
Irosin
Wet Market
Improvement of Slaughter House
RHU Building
Procurement of Heavy Equipment
Multi Purpose Building
Water Supply System
Juban
Additional Public Market
Schedule I
NAME OF LGU
Juban
MDFO-CBRMP
PURPOSE OF LOAN
Farm to Market Road
Farm to Market Road
Reforestation, Riverbank Establishment, Ratam
Reforestation, etc
Water System Level II Lajong
TOTAL AMOUNT
9,914,448.00
14,313,691.00
3,343,800.00
2,689,770.00
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
4,589,120.95
3,132,409.00
906,650.03
1,915,792.54
4,066,136.33
865,490.60
OUTSTANDING
BALANCE
5,325,327.05
14,313,691.00
1,428,007.46
2,039,762.07
1,824,279.40
REGION VI - VISAYAS REGION

ILOILO
Iloilo North:
Province of Iloilo Landbank of the Philippines
Not indicated
Not indicated
Not indicated
170,000,000.00
92,547,448.23
16,538,500.00
11,028,921.02
3,559,517.23
3,792,438.02
(174,125.12)
60,659,065.66
16,538,500.00
12,103,252.63
3,356,934.54
905,384.86
212
Carles
Not indicated
Not indicated
Not indicated
23,406,782.01
6,230,765.82
3,168,847.00
13,985,980.82
3,879,124.39
2,263,462.14
9,271,496.79
2,314,371.74
1,004,298.15
Estancia
Not indicated
24,000,000.00
24,000,000.00
12,509,067.37
Sara
Not indicated
Not indicated
Not indicated
24,971,468.79
1,980,000.00
14,000,000.00
21,129,704.64
1,980,000.00
6,500,000.00
27,264,038.04
3,265,049.01
3,841,764.15
7,500,000.00
San Dionisio
Not indicated
20,574,539.74
7,742,172.70
10,820,823.75
12,832,367.04
San Rafael
Not indicated
8,858,174.17
4,871,666.67
3,986,507.50
1,428,333.29
Barotac Viejo
Not indicated
24,540,208.95
7,017,006.57
3,653,744.59
17,523,202.38
Banate
Not indicated
Not indicated
12,500,000.00
8,993,806.92
6,250,000.12
2,997,935.64
7,032,593.87
3,024,688.06
6,249,999.88
5,995,871.28
Anilao
Not indicated
11,944,761.00
238,414.23
209,919.46
11,706,346.77
Dumangas

Philippines
Not indicated
2,700,000.00
1,350,000.00
544,823.43
1,350,000.00
Schedule I
NAME OF LGU
PURPOSE OF LOAN
TOTAL AMOUNT
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
OUTSTANDING
BALANCE
REGION VII - CENTRAL VISAYAS

Sagbayan
Not indicated
Not indicated
Not indicated
2,325,000.00
2,445,000.00
7,570,000.00
200,000.00
2,445,000.00
2,943,888.92
Bien Unido
MDFO-CBRMP
LBP-Water System
MDFO-LOGOFIND
LBP- IRA monetization
LBP- Expan Water System
LBP-EcoTourism
LBP-Heavy Equipt
LBP-Dive Equipment
Not indicated
Not indicated
Not indicated
Not indicated
Not indicated
Not indicated
Not indicated
Not indicated
2,841,208.73
6,000,000.00
133,875.00
1,701,956.00
6,997,820.73
10,238,374.54
6,400,000.00
2,638,687.59
1,322,857.56
6,000,000.00
81,241.88
1,215,682.85
3,289,447.06
4,783,417.30
6,399,999.96
1,699,432.57
Talibon
Not indicated
Not indicated
24,950,000.00
20,500,356.72
6,861,250.00
1,863,668.80
9,867,724.22
3,743,591.44
18,088,750.00
18,636,687.92
Trinidad

MDFO-CBRMP
Not indicated
Not indicated
9,965,830.50
5,337,808.17
7,474,372.80
3,801,879.03
5,731,532.75
3,817,186.72
2,491,457.70
1,542,976.29
San Miguel
Mun. Dev. Fund Office

LOGOFIND(Reconstruction of
Municipal Hospital Bldg.)
Millennium Development Goal
Fund-DOF ( Reconstruction of
Municipal Hospital Building)
Not indicated
Not indicated
5,571,153.26
721,272.28
2,186,059.33
4,849,880.98
Not indicated
Not indicated
7,582,600.47
1,355,347.14
2,271,244.18
6,227,253.33
Fund - DOF (Hospital Equipment)
Not indicated
6,464,108.00
1,628,458.85
1,591,444.42
4,835,649.15
UBAY
DBP
Not indicated
Not indicated
Not indicated
7,200,000.00
11,437,000.00
15,563,000.00
1,266,666.73
10,850,486.80
14,764,897.36
DANAO
MDFO-DOF(CBRMP I)
MDFO-DOF (LOGOFIND)
MDFO-DOF (CBRMP-SFF)
Not indicated
Not indicated
Not indicated
4,128,171.86
2,850,159.12
8,285,852.53
213
DA
436,833.19
125,915.95
567,492.77
451,608.27
2,458,112.85
2,125,000.00
4,626,111.08
1,518,351.17
52,633.12
486,273.15
3,708,373.67
5,454,957.24
0.04
939,255.02
5,933,333.27
586,513.20
798,102.64
288,346.28
99,580.34
752,924.19
3,033,830.38
1,212,850.37
5,209,548.89
Schedule I

DANAO
NHA (Low Cost Housing)
Not indicated
DBP (DAP)
Not indicated
PURPOSE OF LOAN
TOTAL AMOUNT
3,100,000.00
6,000,000.00
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
155,676.16
160,643.24
3,000,000.00
214,987.37
OUTSTANDING
BALANCE
2,320,970.53
1,000,000.00
214
Dagohoy
Not indicated
31,048,249.55
20,000,000.00
11,048,249.55
7,777,777.68
Sikatuna
MDFO
Not indicated
3,736,737.39
1,100,943.84
3,213,163.19
2,635,793.55
Getafe
DOF-MDFO
Not indicated
12,348,047.43
5,613,570.25
6,734,477.18
3,926,771.13
Inabanga
DOF-MDFO
Not indicated
10,160,635.94
7,159,935.38
12,142,279.25
3,000,700.56
Tagbilaran city
DOF
DBP
Not indicated
Not indicated
Not indicated
15,679,900.84
37,031,664.45
50,000,000.00
7,182,145.10
37,031,664.45
23,214,285.69
16,097,157.81
46,924,418.49
11,313,764.52
8,497,755.74
26,785,714.31
Catigbian
MDFO-CBRMP
MDFO-Logofind
Not indicated
Not indicated
7,181,308.20
7,939,816.22
3,200,000.00
3,586,603.00
3,981,308.20
4,353,213.22
2,476,359.49
3,188,732.60
Loay

Philippines
Not indicated
22,000,000.00
8,708,333.46
5,351,236.95
3,357,096.51
Maribojoc
MDFO
Not indicated
570,046.40
570,046.40
142,511.60
24,994,183.46
5,033,743.60
17,038,148.17
3,414,964.05
334,208.44
96,740.30
6,753,922.00
531,983.15
1,792,657.68
REGION VIII - EASTERN VISAYAS

Guiuan, Eastern DBP
Samar
Not indicated
Balangiga,
Eastern Samar
MDFO
Not indicated
Not indicated
Not indicated
Leyte
LBP - Tacloban Branch
Not indicated
Tacloban City

DBP
Not indicated
Not indicated
24,438,208.15
1,861,941.00
1,612,338.38
404,053,049.99
270,000,000.00
119,490,000.00
130,400,640.28
31,864,000.00
Schedule I

Sta. Fe, Leyte
Not indicated
PURPOSE OF LOAN
TOTAL AMOUNT
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
OUTSTANDING
BALANCE
2,675,999.96
215
Alang-alang,
Leyte
LBP and Japan Bank for

International Cooperation (JBIC)
Not indicated
9,512,242.69
Barugo, Leyte
National Agriculture Fishery

Council (NAFC)
Not indicated
2,399,500.00
Not indicated
618,265.15
Carigara, Leyte
Not indicated
9,122,903.70
San Miguel,
Leyte
Japan Bank for International

Cooperation (JBIC)
Not indicated
8,908,358.67
Not indicated
1,575,402.45
DOF
Not indicated
15,583,038.99
Tanauan, Leyte LBP - Tacloban

PVB - Tacloban
Not indicated
Not indicated
803,587.68
29,139,598.51
Julita, Leyte
Not indicated
Not indicated
26,259,960.59
Tolosa, Leyte
Not indicated
Not indicated
1,078,129.56
Bobon
DBP
Not indicated
4,885,822.54
Catarman
Not indicated
Not indicated
53,841,921.66
Lope de Vega
Not indicated
5,989,983.01
Allen
LBP - Catarman
LBP Lending Center
Not indicated
Not indicated
284,255.73
21,415,989.23
Biri
Not indicated
Not indicated
Not indicated
Not indicated
Jaro, Leyte
12,746,376.27
0.00
8,213.02
12,746,376.27
Schedule I

Capul
Not indicated
PURPOSE OF LOAN
TOTAL AMOUNT
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
OUTSTANDING
BALANCE
5,573,325.30
San Isidro
LBP, DBP and Municipal

Development Fund Office
Not indicated
8,873,597.41
Victoria

Office
Not indicated
11,815,876.33
Laoang
DBP
Not indicated
Mapanas

Office
Not indicated
3,756,968.36
Not indicated
2,850,000.00
Palapag
LBP and Municipal Development

Fund Office
Not indicated
Catubig
Pambujan
248,818.69
2,752,165.90
34,271,522.88
1,301,203.20
2,980,265.45
15,053,411.52
15,053,411.52
Not indicated
7,298,579.83
1,205,596.73
1,205,596.73
DBP
Not indicated
24,404,954.09
San Roque
Not indicated
Calbayog City
PDIC
World Bank
DBP
Not indicated
Not indicated
Not indicated
Not indicated
72,246,000.00
56,569,137.19
14,562,554.71
119,811,744.76
268,558,646.02
Catbalogan City Landbank of the Philippines
Not indicated
41,727,667.57
16,426,929.31
Jiabong, Samar Landbank of the Philippines

MDFO
Not indicated
Not indicated
216
2,752,165.90
6,304,613.47
6,304,613.47
716,595.85
215,281.64
6,497,285.42
Schedule I

Sta. Rita Samar World Bank
Not indicated
Villareal, Samar Landbank of the Philippines

MDFO
Not indicated
Not indicated
Daram, Samar
DBP
Not indicated
San Jose de
Buan, Samar
Not indicated
PURPOSE OF LOAN
TOTAL AMOUNT
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
7,480,000.00
5,698,760.00
OUTSTANDING
BALANCE
35,408,175.73
3,742,157.92
4,514,522.58
7,304,105.43
4,323,353.05
1,131,289.59
217
Calbiga, Samar DBP

MDFO
Not indicated
Not indicated
Pagsanghan,
Samar
Not indicated
10,260,000.00
5,230,790.06
Sta. Margarita,
Samar
Not indicated
22,428,178.90
16,511,468.86
Almagro, Samar Not indicated
Not indicated
Gandara, Samar Landbank of the Philippines
Not indicated
Sta. Nio,
Samar
Not indicated
Zamboanga
Sibugay
DBP-Government Center
PNB-Ipil Branch
15,710,595.15
1,296,520.34
387,789.40
16,694,452.00
11,838,842.62
REGION IX - ZAMBOANGA PENINSULA

Partly to finance the construction of the Provincial
199,518,681.55
Government Center, Power House and Acquisition of Power
Equipment; Shall also be available for Domestic Letter of
Credit
For acquisition of heavy equipment
1,920,641.03
96,027,397.18
76,854,122.35
25,933,530.98
122,664,559.20
24,807,077.61
14,641,481.92
71,220,319.57
Schedule I

PURPOSE OF LOAN
Zamboanga
PVB-Zamboanga City
TRANCHE 1
- Refinance all outstanding loans in LBP IRA Term Loan
Sibugay
Monetization loans
- Finance the construction and design of the provincial
hospital
- Fund the purchase, operation, maintenance & repair/lease
of ZSPH medical equipment
- Rehabilitate/Repair Satellite Health Centers
- Acquisition of Heavy Equipment
- Purchase of various service vehicle
TRANCHE 2
- Purchase of heavy equipment
- Funding the construction of bridges
- Funding the repair/rehabilitation of provincial roads (District
1 & 2)
- Funding the construction/repair of school buildings
- Funding the road concreting project (Mabuhay-Talusan
road)
- Funding the construction of the Zamboanga Sibugay
Medical Center (Phase 1)
- Funding the road concreting project (Mabuhay-Olutanga
road)
- Funding the Rubber Expansion Program
Improvement of Water System

IRA Difference
Construction of Ipil Commercial Center
Construction of Slaughterhouse
Concreting of Entrance Road to Integrated Bus Terminal
Municipal Development
Fund Office (MDFO)
Construction and Upgrading

Farm to Market Road
Construction of 3- Storey
Municipal Building
218
PVB-Zamboanga City
Ipil
Titay
TOTAL AMOUNT
325,410,638.64
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
77,446,084.01
31,957,644.33
OUTSTANDING
BALANCE
247,964,554.63
107,059,535.70
4,753,362.08
4,790,650.82
102,306,173.62
15,000,000.00
3,566,782.00
31,915,736.41
13,600,000.00
6,000,000.00
278,777.77
509,540.00
6,184,034.76
1,292,820.14
991,477.58
1,130.13
85,263.00
4,279,139.65
1,069,246.87
293,677.78
1,019,080.84
31,915,736.41
9,755,625.81
1,781,159.46
4,255,469.50
256,254.91
504,292.77
3,999,214.59
22,600,000.00
21,935,294.08
10,892,645.78
664,705.92
Schedule I

Titay
PURPOSE OF LOAN
Loan Against IRA Receivable to finance Local
Empowerment Program 2
Rehabilitation of San Antonio to Dalisay Farm to Market
Road
MRDP-LGU Equity for the rehabilitation of Dalisay- PulidanKipit Farm to Market Road
Acquisition of Brand New Heavy Equipment
Construction of Bagsakan Center
TOTAL AMOUNT
3,417,273.00
OUTSTANDING
BALANCE
976,363.70
6,000,000.00
1,833,333.36
1,595,397.26
4,166,666.64
17,499,619.35
1,974,146.46
1,494,287.57
6,900,757.54
39,416,500.00
15,000,000.00
17,000,000.00
4,379,611.14
-
3,423,386.02
16,643.84
18,863.01
52,545,382.66
2,250,000.00
2,550,000.00
2,563,334.58
580,071.69
427,222.43
12,600,000.00
Naga
IRA LOAN
IBT LOAN
3,997,851.13
12,600,000.00
Tungawan
DBP
Heavy Equipment Loan
Water System Loan
IRA Loan
IBT LOAN
5,400,000.00
18,101,267.33
2,500,000.00
1,405,261.70
2,100,000.00
13,550,542.67
R.T. Lim
Quendancor
Amanah Bank
DBP - Heavy Equipment
DBP - Water System
MBUSSP
Livelihood Projects by the previous administration

Refinancing of the existing loan with LBP
No records found ( previous administration )
To partly finance rehabilitation and Cons. Of Level II Water Sy
No records found ( previous administration )
Kabasalan
LBP - Ipil Branch
Payao
DBP-Ipil
Amnah Islamic Bank
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
2,440,914.28
1,034,091.22
219
2,100,000.00
894,444.24
-
3,300,000.00
18,101,267.33
2,500,000.00
1,405,261.70
1,205,555.76
13,550,542.67
3,044,361.95
7,857,583.11
147,917.34
6,300,000.00
(29,076.74)
2,190,447.50
3,681,692.00
-
3,044,361.95
5,667,135.61
147,917.34
2,618,308.00
(29,076.74)
Construction of Agora Commercial Complex

Construction of Gymnasium
Monetization of IRA
Construction of 2 Units Commercial Building
Construction of 1 Unit Commercial Building
4,111,111.13
4,629,629.76
1,402,242.44
8372450.26
11,326,775.62
5,231,563.87
3,288,763.16
1,019,370.85
467,418.00
2,009,452.07
-
822,347.97
3,610,258.91
934,824.44
6,362,998.19
11,326,775.62
5,231,563.87
Construction of the LGU Mun. Hall Building

To Purchase 1 unit Motor Grader
14,490,312.49
5,849,969.40
14,490,312.49
2,019,632.21
4,206,233.73
1,149,472.60
3,830,337.19
Schedule I

PURPOSE OF LOAN
Alicia
LBP-Buug
MBUSSP Construction of Public Market
MRDP-Farm to Market Road
Procurement of 1 unit Brand new Heavy Equipment (Grader)
Purchase of 1 unit brand new Heavy equipment (Backhoe)
TOTAL AMOUNT
10,283,543.00
10,400,000.00
5,886,158.70
10,700,000.00
137,179.49
570,254.30
5,671,234.60
5,769,584.24
2,719,506.99
1,555,000.06
OUTSTANDING
BALANCE
1,928,164.28
6,593,321.02
3,094,006.61
10,562,820.51
DBP
Amanah Bank
Construction of Integrated Bus Terminal

IRA Monetization
Buug

Province of Zambo. Sibugay

SEDIP (School Buildings)
31,612,350.00
2,215,000.00
6,079,297.95
1,972,950.39
5,227,151.30
24,008.36
25,533,052.05
242,049.61
Diplahan
Not indicated
Hospital
Water Waste System
Farm to Market Road
Farm to Market Road
Farm to Market Road
Farm to Market Road
Farm to Market Road
2,502,680.00
9,999,999.97
1,899,999.97
5,674,705.08
5,936,228.55
5,472,766.04
6,954,351.07
13,793,316.48
1,787,628.55
3,333,333.33
580,555.55
2,600,906.46
2,720,771.40
2,379,463.50
3,023,630.90
5,254,596.74
828,015.26
2,520,547.95
446,369.66
974,805.50
952,073.47
843,151.48
983,003.11
1,744,958.00
715,051.45
6,666,666.64
1,319,444.42
3,073,798.62
3,215,457.15
3,093,302.54
3,930,720.17
8,538,719.74
Malangas
Completion of Municipal Building

15,000,000.00
2,818,422.00
14,880,215.38
2,013,158.55
2,131,895.25
770,001.37
119,784.62
805,263.45
Olutanga
Landbank of the Phil.-Buug Branch Purchases of Brand New 6 wheeler Dumptruck; Backhoe
Loader; and Compactor Roller
Talusan
220
Siay
PTO Ipil
Finance the completion of Municipal Gymnasium

Notice of Payment Schedule (NPS) of 2001 and 2004 IRS
Receivable.
LGUs Counterpart for SEDIP Projects
Mabuhay
Farm to Market Road (infres)
Imelda
LBP Dipolog
Const. of Comm'l Complex
12,000,000.00
9,600,000.00
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
8,355,378.72
5,502,322.02
3,806,678.98
2,897,753.52
2,792,152.09
1,527,239.97
20,297,000.00
6,245,230.56
4,001,478.86
6,328,765.40
3,830,415.76
14,051,769.44
10,000,000.00
1,600,107.00
6,315,789.59
914,346.84
3,684,210.41
685,760.16
1,084,000.00
481,341.82
602,658.18
6,423,304.90
1,999,198.00
1,428,383.87
67,925.35
570,814.13
Schedule I
TOTAL AMOUNT
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
1,507,543.04
1,325,885.97
OUTSTANDING
BALANCE
18,492,456.96

Imelda
LBP Zamboanga City
PURPOSE OF LOAN
ISABELA CITY, PNB, Basilan

BASILAN
various heavy equipments
105,000,000.00
1,692,124.27
192,971.71
23,689,739.92
wet and dry public market
45,000,000.00
741,070.40
227,056.86
28,160,674.67
221
City
ESF
Government of Landbank of the Philippines
Pagadian
DBP
DBP
DA-ACEF
Construction of Agora Public Market

Perimeter Bldg at Agora Public Market
Const. Of C3 with basement
Const. Of C3 Phase II
Cold storage facilities for fruits and vegetables
Slaughterhouse Improvement and Facilities
Fish port Development
Zamboanga del ADB thru DILG

Norte
PVB-Makati
ADB thru FRIP for road maintenance/vehicle and spare

parts
7 various programs/activities
ZDN Medical Center
Dapitan City
Dipolog City
PNB-Dipolog
MDFO-DOF
DBP
Seawall Const. & Foreshore Dev.

Const. of Public Market & Solid Waste Mgt. Feeder Port
Construction
Seawall Construction and Foreshore
Computerization
Acquisition of new drilling rig
IRA Monetization
Construction of Barra-Minaog Road
20,000,000.00
21,871,265.60
60,000,000.00
500,000,000.00
200,000,000.00
4,500,000.00
12,000,000.00
115,279,978.11
1,808,666.09
18,750,000.00
113,868,077.35
23,800,922.65
10,253,120.83
72,648,027.91
30,749,311.09
1,024,977.03
29,724,334.06
485,245,916.60
300,000,000.00
21,933,112.23
300,000,000.00
20,125,211.00
122,177,988.77
463,312,804.37
-
370,234,817.19
29,854,519.36
499,876.80
17,681,076.25
6,784,032.73
45,050,495.77
29,285,178.82
17,542,840.06
NO DATA
352,553,740.94
23,070,486.63
2,499,381.03
23,282,625.51
10,088,251.50
10,277,924.75
20,406,447.00
203,800,000.00
10,000,000.00
10,566,478.21
9,878,079.30
10,063,801.32
11,660,826.84
45,330,420.00
1,346,153.83
23,125,786.29
3,480,699.61
3,478,814.51
1,730,175.19
40,589,846.53
1,528,609.08
12,716,147.30
210,171.90
214,123.43
8,745,620.16
158,469,580.00
8,653,846.17
14,400,000.00
1,436,364.00
1,160,417.36
12,963,636.00
595,661.82
537,540.29
Rizal
Landbank-Dipolog
Construction of New Municipal Bldg.
Pian
LBP-Dipolog City
IRA-Monetization
1,881,391.00
1,343,850.70
Polanco
LBP-Dipolog City
Finance different infrastructure projects of the LGU
2,856,396.00
2,040,282.85
20,062,599.53
41,250,000.00
399,131,922.65
176,199,077.35
4,500,000.00
1,746,879.17
42,631,950.20
816,113.15
Schedule I

PURPOSE OF LOAN
Polanco
LBP-Dipolog City
Construction of Municipal Bldg.
Sergio Osmea Landbank of the Philippines
TOTAL AMOUNT
29,299,992.28
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
6,377,049.44
OUTSTANDING
BALANCE
22,922,942.84
Rehabilitation of Water System at Venus and Fertilizer

Processing Plant
Const. of Public Market and Integrated Bus Terminal
Const. of Public Market Annex
3,828,259.00
2,734,470.28
1,093,788.72
62,800,000.00
38,000,000.00
14,578,571.79
7,000,000.00
48,221,428.21
31,000,000.00
Construction of Roro Port

Purchase of 10 Wheeler Dumptruck
Purchase of Vibratory Compactor
19,500,000.00
5,434,793.10
5,408,206.90
6,885,937.50
2,413,986.59
2,728,340.68
2,418,740.44
805,575.02
770,414.98
12,614,062.50
3,020,806.51
2,679,866.22
5,037,100.00
3,293,495.00
1,293,854.04
1,743,605.00
7,098,089.95
31,951,962.96
2,845,472.00
950,250.00
2,439,968.41
17,972,982.00
2,032,480.00
1,804,798.76
8,841,966.54
766,996.99
Malacaang
Port Repair/Rehabilitation
Port Extension
IRA-Monetization
One Town One Product(OTOP)
4,658,121.54
13,978,980.96
812,992.00
950,250.00
Manukan
DBP-Dipolog
2-Story Public Market
20,000,000.00
13,125,000.42
1,206,329.80
6,874,999.58
Jose Dalman
PVB
To finance the acquisition of heavy equipment and

repair/rehabilitation of Municipal Building
17,153,387.00
8,679,328.96
3,730,793.83
8,474,058.04
Sindangan
To finance the construction of Sindangan Commercial

Center and Public Transport Terminal
32,870,877.59
10,652,610.85
9,492,846.92
22,218,266.74
Siayan
To finance the acquisition of heavy equipment
15,000,000.00
14,894,736.31
2,716,182.53
105,263.69
Leon B. Postigo MDFO
17,505,000.00
1,122,413.21
1,922,179.17
16,382,586.79
Salug
Construction of Salug Commercial Complex
8,000,000.00
6,993,333.29
1,723,871.00
1,006,666.71
Liloy
Landbank of the Philippines Dipolog
Construction of Municipal Bldg.
18,490,528.23
2,090,759.20
1,292,948.41
16,399,769.03
Katipunan
Pres. Manuel A. Landbank of the Philippines

Roxas
1 unit Forklifts 3tons/5tons
222
Schedule I

PURPOSE OF LOAN
Labason
Landbank of the Philippines Construction of Public Market
Dipolog
Gutalac

Landbank of the PhilippinesDipolog
Amanah Islamic Bank
Construction of Hospital
Purchase of Heavey Equipment
Tampilisan
Machinery
Water System Level II
Kalawit
DBP-Ipil Branch
DBP-Ipil Branch
Sibuco
TOTAL AMOUNT
3,124,321.00
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
2,231,657.85
963,574.07
OUTSTANDING
BALANCE
892,663.15
NONE
2,552,907.15
201,178.24
1,096,728.93
3,299,771.40
1,021,162.85
31,576,037.76
3,383,146.88
1,785,257.00
28,192,890.88
1,988,035.00
6,892,647.16
1,988,035.00
6,892,647.16
676,712.92
2,732,177.06
568,010.00
6,375,698.67
Procurement of Dump Truck

Procurement of Grader
4,590,000.00
14,413,533.83
4,590,000.00
14,413,533.83
1,202,857.14
3,557,963.03
4,754,861.93
12,820,082.05
Municipal Gymnasium
Heavy Equipment
Municipal Building
loan against NPS of IRA Receivable
30,000,000.00
15,000,000.00
20,000,000.00
4,905,000.00
30,000,000.00
15,000,000.00
20,000,000.00
4,905,000.00
15,969,542.85
4,473,251.30
2,397,995.60
1,482,902.82
16,904,249.84
7,570,769.24
5,527,777.90
1,286,140.85
Baliguian
Landbank of the Philippines Sindangan Branch
IRA Monetization
2,838,501.00
2,027,500.71
870,407.07
811,000.29
Siocon
Landbank of the Philippines Zamboanga City Branch
IRA Monetization
Municipal Gymnasium
3,761,186.00
34,000,000.00
2,686,561.45
20,787,753.05
1,211,287.26
31,520,936.73
1,074,624.55
13,212,246.95
Sirawai
DBP-Zamboanga City Branch
Sirawai Settlement Project

IRA Monetization
22,000,000.00
2,419,272.00
15,942,569.09
1,728,051.45
8,698,250.02
385,318.53
6,057,430.91
691,220.55
81,911,205.78
204,922,670.40
137,847,329.92
203,695,057.89
266,000,000.00
187,444,696.61
24,351,558.80
96,145,054.08
46,906,382.88
110,349,637.29
96,513,624.36
6,871,166.83
229,731.68
10,072,107.24
47,074,520.97
32,324,147.90
43,365,919.46
63,361,141.49
7,574,343.77
80,195.75
81,911,205.78
108,777,616.32
90,940,947.04
93,345,420.60
169,486,375.64
180,573,529.78
24,121,827.12
223
3,299,771.40
3,574,070.00
Zamboanga del Philippine Veterans Bank

Sur
Purchase of 3 Heavey Equipments
To finance modernization of ZDSMC

To refinance outstanding LBP loans
To refinance LGU Bonds
To refinance outstanding DBP loans
To finance heavy equipment purchase
To finance various infrastructure
To finance FMR
Schedule I

PURPOSE OF LOAN
Guipos
LBP/MBUSSP
Construction of Market Building
MDFO
Construction of School Building
TOTAL AMOUNT
14,688,851.48
2,202,406.05
1,762,501.00
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
5,625,917.80
1,126,433.45
453,671.60
231,490.53
1,258,929.29
57,407.18
OUTSTANDING
BALANCE
9,062,933.68
1,748,734.45
503,571.71
224
Dinas
Purchase of Heavy Equipment (Motor Grader)

Purchase of Heavy Equipment (Loader Backhoe)
11,642,233.68
7,357,766.32
2,873,002.92
8,769,230.76
San Miguel
Purchase of Heavy Equipment (1 Unit Grader)

IRA Receivable Loan
11,593,928.45
1,883,905.00
5,796,964.22
1,345,646.42
5,796,964.23
538,258.58
Dumalinao
MBUSSP/LBP
PVB

8,151,943.64
35,129,649.00
968,547.72
5,018,521.32
394,763.70
1,633,587.95
22,165,135.59
5,327,012.79
San Pablo

IRA Monetization
25,900,000.00
16,000,000.00
2,300,000.00
3,987,620.00
2,386,776.72
322,482.43
2,220,033.15
533,081.27
46,304.44
25,919,530.00
7,730,281.48
497,678.21
Molave
LBP - Pagadian
1. Construction of Integrated Bus and Jeepney

Terminal (IBJT)
2/10/2004 - 2/10/2014
10 yrs; Prime Rate + 3%
2. Construction of Market
2/10/2004 - 2/10/2014
10 yrs; Prime Rate + 3%
3. Improvement of Water System
12/21/2009 - 12/21/2021
12 yrs; 9%
19,800,000.00
1,584,826.92
673,113.72
5,080,366.12
12,200,000.00
958,273.20
407,001.48
3,071,867.71
60,000,000.00
5,454,545.60
5,558,597.28
37,661,614.61
Ramon
Magsaysay
MDFO
LBP/NFA
LBP/INFRES
1. LOGOFIND/RPTA
2/17/2006 - 2/17/2013
7 yrs; 12%
2. Purchase of Farm Tractor
4/21/2006 - 4/21/2013
7 yrs
3. Construction of Farm-to-Market Road
4/11/2008 - 4/11/2012
12 yrs; 9%
330,000.00
2,084,540.00
944,071.53
5,100,000.00
428,623.09
164,316.82
Schedule I

PURPOSE OF LOAN
4. Construction of Gymnasium
Ramon
3/15/2010 - 3/15/2020
Magsaysay
10 yrs; 9%
Tambulig
DBP
DOST IX
DBP
1. Construction of Public Market

3/1/2006 - 9/1/2015
9 yrs and 6 mos
2. Purchase of Backhoe
10/14/2012 -11/14/2017
5 yrs and 1 mo
3. Establishment of Bioreactor
9/11/2012 - 10/11/2015
3 yrs and 1 mo
4. Cementing of Various Road Segments
12/31/2013 -12/31/2015
11 yrs and 12 mos
TOTAL AMOUNT
19,500,000.00
15,000,000.00
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
1,786,633.32
1,748,423.85
1,875,000.00
7,354,710.00
1,470,942.00
840,000.00
326,662.00
6,800,000.00
OUTSTANDING
BALANCE
15,279,442.80
449,084.18
575,965.72
5,516,032.50
3,125,000.00
260,875.00
6,800,000.00
225
Margosatubig

MDFO

Water Supply System
MRDP Equity chargeable against IRA
29,000,000.00
18,235,586.16
2,444,114.00
17,169,318.22
3,012,197.40
1,135,116.36
10,422,171.70
10,501,659.14
193,302.77
11,830,681.78
15,223,388.76
1,308,997.64
Lapuyan
Rehabilitation of Farm to Market Road

1 unit Backhoe with hydraulic crawler
Rehabilitation of Municipal Water System Level III
2,910,077.00
12,000,000.00
14,980,752.22
2,078,626.45
5,538,461.52
5,072,267.03
435,120.03
2,402,447.87
3,989,110.07
831,450.55
6,461,538.48
9,908,485.19
Vincenzo Sagun Landbank of the Philippines

DBP
Tukuran
MDFO
Presidential Social Fund
IRA Differential - Purchase of Vehicle (Hilux)

Counterpart Fund for MRDP RI Project (Rehabilitation of
Liangan to Lunib FMR); Concreting of Liangan FMR
1,708,858.00
7,500,000.00
Counterpart Fund for MRDP RI Project (Rehabilitation

Liangan to Ambulon Water System)
Purchase of Heavy Equipment (Backhoe Loader and
Dumptruck)
5,500,000.00
1,222,222.20
171,613.31
4,277,777.80
16,650,000.00
400,000.00
431,334.72
16,250,000.00
1,553,210.64
1,000,000.00
642,344.95
1,534,733.52
910,865.69
1,000,000.00
LOGOFIND Const. Of Rock Causeway

Isang Milyon, Isang Produkto Prog.
244,122.57
1,660,014.57
57,225.39
116,099.22
1,464,735.43
5,839,985.43
Schedule I

Tukuran
MDFO
PURPOSE OF LOAN
MBUSSP Project
IRA Difference
InfRES Project
InfRES Project
TOTAL AMOUNT
6,344,824.80
2,588,179.00
3,947,341.00
5,554,051.61
Aurora
DBP
cons.t of mun. building

water system
13,918,500.00
51,258,882.84
Bayog
A. JBIC
B. MDFO-LOGOFIND
To finance the water system
13,250,000.00
1,750,000.00
7,618,286.18
C. GOP/PSF-(OTOP)
(One Town, One Product)
D. LBP-INFRES
To finance the rehabilitation of

river control
Seed Funds
LGU counterpart for InFRES
Projects
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
5,710,342.32
3,102,518.22
1,848,699.30
832,455.49
3,355,239.85
1,033,447.61
616,124.15
2,766,186.84
1,954,954.72
168,639.02
1,528,846.14
201,923.10
828,622.03
100,109.77
588,917.32
625,117.61
1,000,000.00
3,000,000.00
1,000,000.00
1,000,000.00
833,000.00
OUTSTANDING
BALANCE
634,482.48
739,479.70
592,101.15
4,937,927.46
571,010.29
6,645,000.34
874,999.95
634,482.48
388,900.00
600,000.00
222,222.24
292,682.88
185,110.00
86,379.76
31,992.51
42,136.45
636,495.27
145,498.37
292,688.44
647,890.00
Purchase of Bioreactor and

Plastic Shredding Technology
Sominot
17,273,944.29
Labangan
Construction of Agora/IBT
28,000,000.00
15,583,773.16
Construction of Agora Public Market
21,871,265.60
1,808,666.09
20,062,599.53
60,000,000.00
500,000,000.00
200,000,000.00
4,500,000.00
12,000,000.00
115,279,978.11
18,750,000.00
113,868,077.35
23,800,922.65
10,253,120.83
72,648,027.91
41,250,000.00
399,131,922.65
176,199,077.35
4,500,000.00
1,746,879.17
42,631,950.20
29,854,519.36
6,784,032.73
226
E. DOST
City
ESF
Government of
Pagadian
Dipolog City

DBP
DBP
DA-ACEF
Perimeter Bldg at Agora Public Market

Const. Of C3 with basement
Const. Of C3 Phase II
Cold storage facilities for fruits and vegetables
Slaughterhouse Improvement and Facilities
Fishport Development
MDFO-DOF
Seawall Const. & Foreshore Dev.
17,273,944.29
9,298,737.88
17,542,840.06
12,416,226.00
23,070,486.63
Schedule I

PURPOSE OF LOAN
Dipolog City
MDFO-DOF
Const. of Public Market & Solid Waste Mgt. Feeder Port
Construction
MDFO-DOF
Seawall Construction and Foreshore
DBP
Computerization
DBP
Acquisition of new drilling rig
IRA Monetization
Construction of Barra-Minaog Road
Dapitan City
227
Province of
Bukidnon

Malaybalay City
499,876.80
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
45,050,495.77
NO DATA
OUTSTANDING
BALANCE
2,499,381.03
23,282,625.51
10,088,251.50
10,277,924.75
20,406,447.00
203,800,000.00
10,000,000.00
10,566,478.21
9,878,079.30
10,063,801.32
11,660,826.84
45,330,420.00
1,346,153.83
23,125,786.29
3,480,699.61
3,478,814.51
1,730,175.19
40,589,846.53
1,528,609.08
12,716,147.30
210,171.90
214,123.43
8,745,620.16
158,469,580.00
8,653,846.17
370,234,817.19
17,681,076.25
29,285,178.82
352,553,740.94
105,000,000.00
45,000,000.00
1,692,124.27
741,070.40
192,971.71
227,056.86
23,689,739.92
28,160,674.67
REGION X - NORTHERN MINDANAO

Construction of Hospitals (BPH Manolo Fortich)
41,453,000.00
24,700,752.00
29,416,483.95
16,752,248.00
Construction of Hospitals (BPH Malaybalay)

Construction of Hospitals (BPH Maramag)
Purchase of fertilizers/rice
Talakag Water System
City Hospital Equipments
109,041,000.00
62,727,880.21
56,907,696.00
18,000,000.00
81,003,376.86
64,536,750.00
37,385,101.21
40,648,354.30
9,562,500.00
81,003,376.86
70,369,233.51
44,003,050.17
18,373,897.13
8,609,913.36
24,609,115.38
44,504,250.00
25,342,779.00
16,259,341.70
8,437,500.00
-
PNB-Dipolog
ISABELA CITY, PNB, Basilan

BASILAN
TOTAL AMOUNT

wet and dry public market
Malaybalay
Construction of Public Market, Central Transport Terminal

Complex and 2-Storey Commercial Building
125,805,000.00
45,967,215.00
48,414,518.09
79,837,785.00
Impasug-ong
Improvement /Rehabilitation of Impasugong Water System
24,500,000.00
8,009,713.63
11,508,877.42
16,490,286.37
Kadingilan
Purchase of Backhoe
9,685,682.00
3,091,562.56
2,054,695.77
6,594,119.44
Kalilangan

Philippines
Const of SB Bldg
Cont of Public Terminal
Const of Level 3 Water System
13,470,000.00
7,000,000.00
13,532,086.82
1,065,807.48
6,610,688.74
10,894,622.48
988,093.53
2,220,655.27
12,153,246.23
12,404,192.52
389,311.26
2,637,464.34
Schedule I

PURPOSE OF LOAN
Pangantucan
Concreting of Mun. Streets
Sumilao
TOTAL AMOUNT
7,500,000.00
To refinance the Borrower's existing IRA monetization loan

with the LBP; and to fund the construction of the New
Municipal Hall Building
30,000,000.00

Office (MDFO)
Improvement and Expansion of Kisolon - San Vicente Water

Supply System
24,503,657.23
228
Lanao del Norte DBP
Construction of the Mindanao Civic Center
Tubod, Lanao
del Norte
DBP
Tubod Business Community Center
Maigo
Municipal Water Utility Rehabilitation
21,777,885.69
Bacolod
For Project Development
Munai
Kauswagan
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
301,278.00
286,169.04
OUTSTANDING
BALANCE
7,500,000.00
5,379,971.76
P1,470,219.44 per
annum
24,503,657.23
200,000,000.00
171,428,570.75
156,328,852.96
28,571,429.25
44,973,000.00
5,290,941.12
2,979,182.02
26,013,794.32
1,644,728.28
981,778.46
8,585,272.31
21,761,427.37
7,449,630.03
2,009,561.79
14,311,797.34
Heavy Equipment
20,000,000.00
16,071,197.00
3,928,803.00
4,455,443.00
DBP, Iligan City Branch

LBP, Iligan City Branch
Heavy Equipment
Service Vehicle
14,993,280.00
2,801,092.90
3,267,766.18
1,244,930.17
2,278,925.81
407,424.73
11,725,513.82
1,556,162.73
Kolambugan
LBP Tubod Branch
Construction of New
Kolambugan
Civic Auditorium
18,430,000.00
8,759,361.78
9,725,750.14
9,670,634.22
Baroy
LBP Lending Center
Acquisition of Backhoe/
Payloader
Acquisition of D-MAX
(ISUZU)
7,213,790.54
4,508,619.13
2,641,103.76
2,705,171.41
930,400.00
744,320.00
232,791.20
186,080.00
8,710,006.58
3,975,072.98
4,734,933.60
6,651,327.06
19,000,000.00
6,620,300.63
2,592,115.17
10,423,870.54
Magsaysay

Office
Farm to Market Road
Tangkal
Schedule I
NAME OF LGU
Baloi
Linamon
Misamis Occidental
Misamis
Occidental
Province
Philippines
PURPOSE OF LOAN
TOTAL AMOUNT
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
OUTSTANDING
BALANCE
HEAVY EQUIPMENT
HEAVY EQUIPMENT
HEAVY EQUIPMENT
Firetruck
Dumptruck
Equity for MRDP-RI Project
7,639,267.85
6,855,732.15
22,600,000.00
7,971,949.83
4,891,578.43
740,906.25
1,273,211.32
1,142,622.64
3,766,666.68
306,613.46
188,137.63
625,000.05
223,824.21
167,002.81
845,381.26
515,446.63
370,124.31
177,399.52
1,651,125.73
2,356,111.86
10,672,222.22
7,665,336.37
4,703,440.80
115,906.20
Construction of Capitol Building and Grandstand

Equipment
DILG-FRIF
99,326,918.97
59,295,600.00
4,598,468.55
26,507,250.00
6,588,620.77
94,728,450.42
32,788,350.93
875,625.00
10,681,500.00
9,193,202.00
8,076,418.30
5,094,678.82
4,555,314.31
2,553,650.38
2,605,081.70
4,098,523.18
1,166,000.00
583,300.00
158,727.70
424,272.30
229
Aloran
RWS/Farm to Market Road-InFRES

Road Grader
Baliangao
Government Vehicle - Service
Bonifacio
World Bank-MDFO
Migpangi Seashore Protection- LogoFind

IRA Monetization
3 Units Dumptruck (Blue)
8,060,000.00
2,468,017.00
23,178,813.06
7,485,000.00
1,186,367.36
1,762,869.28
12,239,143.84
2,910,833.38
Calamba

Philippines
To finance the Construction of Calamba Urban Water and

Sanitation System Project
19,345,627.96
11,284,950.62
9,535,277.25
Clarin

Philippines
28,215,400.00
11,901,350.24
6,126,406.48
16,314,049.76
Don Victoriano
Procurement of Fertilizers P500,000

FMR Don Vic to Mara Mara
Counterpart to CIADP Prog P1.25M
Procurement of materials for Don Vic
unit meet and gravelling of roads P250,000
2,033,027.00
1,452,161.72
644,974.22
580,865.28
6,874,383.82
705,147.72
10,939,668.42
4,574,166.62
8,060,677.34
Schedule I

PURPOSE OF LOAN
Jimenez
Counterpart to FMR Project
Counterpart to FMR Project
TOTAL AMOUNT
15,000,000.00
2,800,000.00
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
7,848,699.78
4,924,552.75
1,300,000.00
361,067.31
OUTSTANDING
BALANCE
7,151,300.22
1,500,000.00
Lopez Jaena

Philippines
LGU-Urban Water Sanitation Project
10,312,309.40
6,187,385.64
4,446,495.93
Panaon

Office - LOGOFIND
Improvement/Expansion of Level III Water Supply System
13,137,774.81
3,627,674.24
11,761,959.32
9,510,100.57
2,251,406.14
196,131.35
1,172,829.15
2,055,274.79
Construction of Plaridel Commercial Center
17,000,000.00
12,228,405.55
8,208,115.87
Completion of Mun. Bldg., Purchase of Service Vehicle,

Rehab. of PNP Office, Rehab. of COMELEC Bldg.
10,628,659.19
1,390,433.83
546,738.30
5,943,864.32
I unit Aircon Bus

7 units Ambulance
Hospital Rehabilitation
Heavy Equipment
Heavy Equipment
Heavy Equipment
Adjustment
3,587,000.00
8,148,000.00
1,041,683.00
778,071.00
3,947,037.00
2,924,287.32
1,314,988.09
3,111,572.00
2,098,134.51
2,156,615.08
1,582,875.00
1,788,674.30
854,250.00
646,786.69
66,805,438.00
18,400,000.00
4,885,100.00
5,950,000.00
8,820,764.82
2,241,874.95
5,092,500.00
388,687.56
290,325.00
1,472,775.00
1,096,607.76
493,120.56
1,153,125.00
782,885.76
804,706.92
590,625.00
667,415.76
318,750.00
241,338.24
29,688,888.96
8,177,777.76
1,831,912.56
2,231,250.00
9,231,244.25
439,981.12
857,047.33
1,946,813.90
232,146.19
165,407.70
879,761.16
655,057.88
294,565.19
688,791.41
467,656.31
480,691.12
352,809.44
398,680.33
190,405.10
144,163.25
19,051,726.01
5,247,780.81
1,094,291.67
1,332,835.65
2,766,684.97
1,345,125.05
3,055,500.00
652,995.44
487,746.00
2,474,262.00
1,827,679.56
821,867.53
1,958,447.00
1,315,248.75
1,351,908.16
992,250.00
1,121,258.54
535,500.00
405,448.45
37,116,549.04
10,222,222.24
3,053,187.44
3,718,750.00
(410,479.43)
29,501.69
Construction of 2-Storey, 8 classroom School Building

Plaridel
Sapang Dalaga Landbank of the Philippines
230
Misamis Oriental
Misamis Oriental Landbank of the Philippines
Province
4,124,923.76
4,771,594.45
Schedule I

PURPOSE OF LOAN
Misamis Oriental Development Bank of the
Heavy Equipment
Province
Philippines
Bureau of Telecommunications
Not indicated
(BUTEL)
Cagayan de Oro Department of Finance
TOTAL AMOUNT
50,000,000.00
40,480,025.00
584,631.86
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
50,000,000.00
16,445,685.90
13,115,277.70
8,891,004.15
OUTSTANDING
BALANCE
27,364,747.30
584,631.86
Road Construction
Kagay-anon 5th Bridge
West-bound Terminal
South Diversion Road and 4th bridge
Macanhan Flyover
C.M. Recto Flyover
Construction of Legislative Building, Purchase of Equipment
for Road Construction & Maintenance, etc
42,707,126.94
240,046,314.70
343,499,638.61
379,732,434.67
116,175,591.80
105,463,516.09
38,450,000.00
500,000,000.00
39,014,364.63
86,007,685.29
302,591,795.17
249,022,790.34
10,985,714.32
275,000,000.21
27,975,286.74
101,137,778.18
60,172,945.31
129,024,008.35
8,506,599.63
8,113,296.41
18,381,973.85
122,468,572.19
3,692,762.31
154,038,629.41
40,907,843.44
130,709,644.33
116,175,591.80
105,463,516.09
27,464,282.68
224,999,999.79
231
Gingoog City
Construction of Public Market Building

To finance acquisition of brand new heavy equipment
114,300,000.00
85,000,000.00
6,723,529.42
57,678,585.00
15,284,733.78
20,033,283.50
107,576,470.58
27,321,415.00
El Salvador
To finance the development/upgrading of waterworks

system of Barangay Molugan and portion of Barangay
Amoros
3,720,533.43
772,920.61
2,416,064.54
2,947,612.82
Alubijid
Expansion/Rehabilitation of Water system
23,232,000.00
7,260,000.00
9,385,299.92
15,972,000.00
Balingasag
Const. of Government Center
55,000,000.00
18,000,000.03
16,646,203.83
36,999,999.97
Binuangan
Equity for Infrastructure Projects
3,000,000.00
2,628,464.57
813,556.66
371,535.43
Claveria

Bond Floatation for Ticala Housing Project

Water System
Heavy Equipment
20,000,000.00
64,500,000.00
30,105,022.26
14,237,458.19
5,789,427.35
26,854,665.22
3,796,455.27
9,800,000.00
50,262,541.81
24,315,594.91

Public Market
Payloader
Service Vehicle
8,000,000.00
8,269,468.29
1,536,969.00
6,101,616.48
3,730,293.55
1,345,339.31
6,176,740.41
2,439,058.31
111,730.08
1,898,383.52
4,539,174.74
191,629.69
Initao
Schedule I

PURPOSE OF LOAN
Jasaan
2 storey Municipal Building
SIDARC
Lagonglong

Office (MDFO)
Equity of Infres
LOGOFIND
Laguindingan

Office (MDFO)
Lugait
TOTAL AMOUNT
22,700,000.00
25,262,574.69
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
8,739,769.40
7,519,931.55
7,133,764.78
7,605,189.80
OUTSTANDING
BALANCE
13,960,230.60
18,128,809.91
232
8,500,000.00
5,000,755.39
2,547,080.04
3,499,244.61
27,096.18
Const. of Bagsakan Center

Const. of Bus Terminal
5,000,000.00
44,980,532.09
4,381,806.37
1,391,435.21
705,205.78
618,193.63
21,894,159.63

Philippines
Const. Of Health Center

Const. of Left Wing Mun. Hall
Lot Acquisition
13,398,913.24
11,698,196.94
7,886,479.00
4,853,013.55
4,072,879.16
4,147,170.00
1,259,650.66
1,050,552.43
1,252,626.08
7,286,249.03
6,574,765.35
2,486,682.92
Magsaysay
Const. of Municipal Building
2,276,454.00
1,626,040.00
708,411.13
650,414.00
Medina

Office (MDFO)
Finance the Annual Expenditures of the LGU

Slaughter House Project
2,277,147.00
3,533,494.99
650,613.16
3,136,248.75
80,106.79
2,019,355.00
730,719.95
5,155,603.75
Naawan

Expansion/Rehab of the Existing Water System Project
Const. & Upgrading of FMRs
Real Property Tax Administration
Office (MDFO)
Development Bank of the Philippine Acquisition of Heavy Equipment
12,652,037.30
7,000,000.00
179,767.50
12,122,686.23
2,872,003.52
179,767.50
7,125,430.16
2,857,669.27
60,315.15
529,351.07
4,127,996.48
-
18,749,930.00
1,442,302.30
1,572,671.23
17,307,627.70

Office (MDFO)
Const. of Market Bldg.

Const. Of Health Center
29,995,156.09
5,016,997.23
12,533,601.33
801,781.03
4,044,376.02
1,384,180.81
17,461,554.76
4,215,216.20

IRA Monetization
Const. of Opol Community College Bldg.
17,000,000.00
2,000,000.00
30,000,000.00
4,716,961.35
1,379,462.80
3,223,890.35
2,774,416.85
158,758.52
1,417,610.18
12,283,038.65
620,537.20
26,776,109.65

Water System
Lot Purchase
7,012,736.28
15,000,000.00
1,685,242.79
3,039,718.23
1,454,564.18
1,961,337.48
5,327,493.49
11,960,281.77
Opol
Salay
Schedule I
NAME OF LGU
PURPOSE OF LOAN
TOTAL AMOUNT
Sugbongcogon Municipal Development Fund

Office (MDFO)
LOGOFIND
1,278,772.27
Various Projects
2,100,000.00
Tagoloan
Construction of Tagoloan Community College Builiding
24,500,000.00
Talisayan
Municipal Building
30,000,000.00
Villanueva

Philippines
Water Works System projects
36,480,000.00
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
646,048.30
OUTSTANDING
BALANCE
1,374,890.75
-
15,400,000.00
19,380,000.00
632,723.97
2,100,000.00
9,432,500.00
8,519,416.96
253,402.12
30,000,000.00
16,090,054.27
17,100,000.00
REGION XI - SOUTHERN MINDANAO
233
Compostela
Valley
Landbank of the Philippines Tagum Branch
Construction of Provincial Rehab. Center

3,380,435.32
3,380,435.32
149,536,376.28
4,645,495.38
149,536,376.28
Construction of DepEd Building
6,661,750.76
143,547.05
6,661,750.76
3,000,000.00
78,947.37
145,027.39
2,921,052.63
Purchase of Hospital Equipment/Ambulance
3,994,000.00
460,846.14
248,913.72
3,533,153.86
Purchase of Hospital Equipment/Ambulance
10,680,000.00
1,232,307.69
679,730.79
9,447,692.31
42,856,787.08
10,714,196.76
6,428,038.82
32,142,590.32
3,791,187.38
1,097,448.99
777,959.43
2,693,738.39
5,364,927.33
1,553,005.30
1,130,658.42
3,811,922.03

Mawab
Landbank of the Philippines Tagum Branch
Acquisition of fire truck re-manufactured

To finance acquisition of heavy equipments
Monkayo
Purchase of Equipment
Construction of New Municipal Hall Bldg
2,250,000.00
651,315.83
474,649.81
1,598,684.17
182,692,307.35
156,430,562.72
39,227,492.04
26,261,744.63
5,000,000.00
9,860,378.70
3,563,598.31
2,841,118.99
687,348.32
1,205,892.34
1,436,401.69
7,019,259.71
37,422,002.80
21,543,858.54
29,243,841.87
15,029,806.11
8,178,160.93
6,514,052.43
Schedule I

PURPOSE OF LOAN
Monkayo
Renovation of Municipal Gym
Construction of Public Market Bldg
Monte vista

Philippines
TOTAL AMOUNT
19,609,508.79
9,377,087.46
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
9,229,842.36
4,036,582.62
OUTSTANDING
BALANCE
10,379,666.43
5,340,504.84
Construction of MONCAST Bldg
2,982,041.10
662,675.84
2,319,365.26
Construction of Market Building
24,592,143.82
7,314,029.94
17,278,113.88
Purchase of Equipment
53,693,901.13
25,818,562.81
27,875,338.32
Construction of Pumping Station
40,940,830.09
5,852,930.78
35,087,899.31
Construction of commercial building
4,008,620.70
3,061,128.42
717,057.63
947,492.28
Acquisition of heavy equipment
6,720,000.00
5,040,000.00
1,214,392.99
1,680,000.00
Acquisition of heavy equipment
7,020,000.00
2,210,081.25
941,320.60
4,809,918.75
234
Nabunturan
Construction of public market
79,570,000.00
8,539,701.59
6,896,451.97
71,030,298.41
Compostela
To finance the acquisition of various brand new heavy

equipment as component of farm to market infrastructure
projects
26,081,299.92
13,040,649.96
5,855,880.65
13,040,649.96
Laak
Construction of Public Market Building and Acquisition of

37,908,695.54
5,883,358.22
2,734,187.04
32,025,337.32
Maragusan
Construction/Renovation of Municipal Building
5,000,000.00
3,321,172.64
533,377.20
1,678,827.36
New Bataan
Construction of Government Center/ Municipal Building
25,000,000.00
8,333,333.30
6,468,027.64
16,666,666.70
Acquisition of Heavy Equipment (1 unit Excavator)
11,695,685.76
461,502.14
11,695,685.76
Construction of New Public Market and Terminal

Purchase of Brand New Equipment:
1 - Bulldoser
1- Motor Grader
1- Excavator
29,997,317.00
22,580,010.66
9,565,548.84
1,981,652.34
15,142,174.64
17,483,002.42
Mabini
14,855,142.36
5,097,008.24
Schedule I

PURPOSE OF LOAN
Municipality of Landbank of the Philippines
Purchase of five (5) units Heavy Equipment
Maco
Municipality of
Pantukan
Province of
Davao del Sur
235
Digos City
Purchase of Payloader
TOTAL AMOUNT
59,448,430.00
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
16,005,346.56
8,219,344.26
OUTSTANDING
BALANCE
43,443,083.44
12,948,605.95
9,351,771.00
2,777,371.01
3,596,834.95
Road Concreting
1,497,000.00
473,718.08
394,534.07
1,023,281.92
Road Concreting
Road Concreting
Construction of Slaughterhouse
6,400,000.00
2,097,000.00
3,925,000.00
2,083,852.00
7,958,140.00
1,952,660.00
1,955,555.58
687,059.44
981,250.02
620,431.13
1,826,725.52
162,721.68
1,667,597.70
503,037.15
938,091.66
442,363.04
1,312,237.20
181,034.38
4,444,444.42
1,409,940.56
2,943,749.98
1,463,420.87
6,131,414.48
1,789,938.32
8,460,874.51
3,722,581.82
1,954,319.13
4,738,292.69
464,716,742.33
65,050,817.54
62,031,303.99
399,665,924.79
BALRIG
Not indicated
DILG/SRRIP
Loan for Heavy Equipment
DBP - 0300002784-004-001-5
DBP - 0300002784-002-001-5
Material Recovery Facility- Purchase of Machineries
13,180.03
13,180.03
5,307,320.15
5,307,320.15
265,973,266.98
265,973,266.98
18,094,276.90
7,916,246.17
2,335,251.76
10,178,030.73
DBP - 0300002784-002-002-9
16,268,947.70
7,117,664.61
2,099,674.35
9,151,283.09
DBP - 0300002784-002-003-4
1,727,120.90
755,615.35
222,902.64
971,505.55
DBP - 0300002784-002-004-9
2,509,842.26
1,098,055.98
323,920.85
1,411,786.28
DBP - 0300002784-002-005-3
2,156,000.00
943,250.00
278,253.90
1,212,750.00
DBP - 0300002784-002-006-8
2,520,904.36
1,102,895.64
325,348.53
1,418,008.72
DBP - 0300002784-002-007-2
2,096,755.83
917,330.68
273,026.67
1,179,425.15
DBP - 0300002784-002-008-7
294,222.22
128,722.23
37,972.40
165,499.99
16,916,785.38
15,507,053.32
1,024,667.71
1,409,732.06
DBP - 0300002784-003-002-5
Const. Of New Satellite Terminal & IRA Monetization

Project Loan
344,284.90
344,284.90
Schedule I
NAME OF LGU
Kiblawan
PURPOSE OF LOAN
TOTAL AMOUNT
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
OUTSTANDING
BALANCE
LBP, Digos Branch
Compactor and Fire truck
15,000,000.00
5,000,010.00
1,668,946.25
9,999,990.00
DBP, Digos Branch
Public Market
14,137,589.58
9,116,589.31
2,455,736.31
5,021,000.27
Sarangani
LBP - Gen. Santos City
Heavy Eqpt. - Bulldozer
22,700,000.00
17,655,555.54
5,916,503.20
5,044,444.46
Hagonoy
Construction of Market & Renovation
410,000.00
167,046.00
62,407.06
242,954.00
Construction of Market & Renovation
4,835,644.70
1,949,456.00
860,192.78
2,886,188.70
Purchase of Service Vehicle
1,588,912.61
635,568.00
190,483.80
953,344.61
DBP - Digos City
Real Property Acquisition - Market Site
20,000,000.00
17,857,142.84
DOF - World Bank
Integrated Bus/Jeepney Terminal
18,702,000.00
1,394,771.95
Phil Postal Savings Bank
42,000,000.00
37,118,541.48
DBP - World Bank
Water System and Sanitary Project
37,085,000.00
25,309,968.74
1. Project- LOGOFIND
Sta. Cruz
236
Malalag
Municipal Development Office

Releases:
1st
645,792.00
295,803.69
681,239.90
349,988.31
2nd
3,743,799.71
1,714,839.71
3,236,028.24
2,028,960.00
3rd
271,363.20
124,297.35
223,361.70
147,065.85
4th
3,743,799.71
1,714,839.71
2,869,238.45
2,028,960.00
5th
2,604,508.86
1,192,989.88
1,884,344.74
1,411,518.98
6th
2,523,027.07
1,128,218.88
1,621,210.50
1,394,808.19
2. Project-SMICZMP:
Construction/ Rehabilitation
of Waterworks System
Releases:
Schedule I

Malalag
1st
PURPOSE OF LOAN
237
DBP
195,843.25
184,657.01
231,237.28
282,793.69
233,892.88
134,480.32
621,165.89
585,503.22
720,613.18
863,231.25
706,786.14
398,526.36
309,401.15
291,728.69
365,318.07
446,769.08
369,513.53
212,457.50
8th
469,812.26
182,109.00
539,491.61
287,703.26
616,204.59
578,766.01
646,634.87
1,646,962.24
238,853.72
224,341.75
250,649.13
638,396.82
707,359.48
650,841.08
711,412.28
1,603,799.67
377,350.87
354,424.26
395,985.74
1,008,565.42
15,039,885.05
5,908,529.00
2,778,617.98
9,131,356.05
8,985,977.71
3,530,208.00
1,528,765.07
5,455,769.71
Acquisition of 2 dumptructs
Construction of market stalls

Equity for FMR-Infres Proj
Acquisition of 2 units dump trucks & 1 unit motor grader
Bansalan
DBP - Digos City
Don Marcelino Phil. Postal Savings Bank
OUTSTANDING
BALANCE
1,008,907.40
505,244.40
476,385.70
596,555.35
729,562.77
603,406.41
346,937.82
Acquisition of backhoe loader

Matanao
1,647,520.71
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
638,613.31
2,045,111.69
2nd
3rd
4th
5th
6th
7th
9th
10th
11th
12th
Magsaysay
TOTAL AMOUNT
3,000,000.00
2,000,000.11
1,035,394.37
7,000,000.00
4,763,864.21
2,250,109.15
16,000,000.00
16,000,000.00
3,875,824.07
999,999.89
2,236,135.79
-
Acquisition of 1 unit dump truck & 1 unit wheel loader
14,850,000.00
14,850,000.00
Improvement of Municipal Building
10,000,000.00
10,000,000.00
Construction of Public Mall
79,812,300.00
4,093,042.46
5,586,811.79
75,719,257.54
Purchase of 77.9 hectares of land for the Integrated Urban

Area Development of the LGU-owned by LAWA Multipurpose Cooperative and construction of Macadam roads
and canals for 10 hectares alloted for home lots and
community area
15,000,000.00
3,091,596.49
1,737,959.27
11,908,403.51
Schedule I

PURPOSE OF LOAN
Jose Abad
Landbank of the Philippines, Digos Purchase of Heavy Equipment
Santos
City Branch
City of Mati
238
Tarragona

Philippines- Mati City
Caraga
Mun. of
Baganga
TOTAL AMOUNT
43,744,314.27
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
21,062,093.00
9,499,399.23
OUTSTANDING
BALANCE
22,682,221.27

Construction of Motorpool & Drainage
Construction of Bay walk Stage
Construction of Bay walk Stage
Procurement of:
Procurement of Road Roller/Compactor
Procurement of 2 Units Dump trucks
Procurement of 1 Unit Excavator
Procurement of 1 Unit Garbage Compactor
Procurement of 1 Unit each Loader & Grader
90,358,478.23
1,376,815.41
2,628,298.29
4,416,601.83
2,883,706.36
1,322,399.77
757,053.86
12,388,478.23
114,734.61
219,024.87
373,774.47
240,308.87
110,199.99
63,087.81
18,515,109.03
165,750.27
291,471.00
453,699.11
288,125.81
125,066.25
67,604.95
77,970,000.00
1,262,080.80
2,409,273.42
4,042,827.36
2,643,397.49
1,212,199.78
693,966.05
5,600,050.00
9,592,404.51
7,668,805.00
7,250,000.00
20,339,179.62
936,340.55
1,422,872.73
884,862.09
667,763.18
1,374,268.90
405,458.93
527,384.18
314,861.43
202,827.09
410,669.20
4,663,709.45
8,169,531.78
6,783,942.91
6,582,236.82
18,964,910.72
Infrastructure for Rural Productivity Enhancement Sector

(InFRES) Project
Construction of Tarragona Government Center
Purchase of Ambulance and Dental Chair
10,000,000.00
7,916,666.73
4,102,121.87
2,083,333.27
34,000,000.00
873,000.00
11,176,470.68
18,364.24
9,239,343.30
1,440,450.00
22,823,529.32
854,635.76
13,217,534.54
11,565,342.60
2,466,946.90
1,652,191.94
14,313,884.43
27,377,879.96
1,812,128.61
33,900,000.00
624,712.00
1,194,884.00
211,042.38
10,896,428.61
4,025,798.33
5,087,284.98
131,958.82
5,319,580.72
13,689,172.43
26,182,995.96
1,601,086.23
23,003,571.39
10,271,359.60
7,180,426.36
35,923,838.70
Construction of Public Market, Terminal & Commercial

1st Tranche
2nd Tranche
1st release
2nd release
3rd release
3rd Tranche
Wet & Dry Market, Bus Terminal & Food Court
46,195,198.30
Schedule I
NAME OF LGU
City
Government of
Davao
PURPOSE OF LOAN
TOTAL AMOUNT
Farm-to-Market/Alternate Roads
Construction of Urban Drainage and Flood Control Projects
Land Development for Shelter and Urban Land Reform
Program
PTA Green Park Development
Upgrading of Solid Waste Management and Collection
System
Sanitary Landfill Project
Traffic Signalization - Phase 2
Rehabilitation of Magtuod, New Carmen Road Section
Loan Against IRA Receivables from 2001 and 2004
Traffic Signalization System - Phase 3
Environmental Management Program
Acquisition and Development of Relocation/Resettlement
Sites for the City Shelter Program
239
Road Improvement and Maintenance Project

TOTAL AMORTIZATION
PRINCIPAL
INTEREST
OUTSTANDING
BALANCE
151,829,141.48
246,951,611.17
120,645,517.49
137,134,388.59
47,688,693.38
47,806,826.53
31,183,623.99
109,817,222.58
63,205,572.70
33,478,924.48
12,705,132.39
29,726,648.22
65,161,299.79
94,506,365.40
43,476,513.00
87,755,910.84
18,627,830.19
22,985,921.94
21,684,786.79
6,750,454.56
262,276,496.99
125,220,725.73
22,946,385.06
142,624,562.00
741,418,700.00
292,577,470.41
31,958,143.00
162,514,180.81
79,298,600.94
11,142,382.79
101,874,685.00
382,475,911.24
161,483,008.10
11,283,660.04
67,453,412.98
34,916,459.17
4,952,317.16
43,748,302.10
103,718,109.82
39,786,764.23
4,645,751.90
99,762,316.18
45,922,124.79
11,804,002.27
40,749,877.00
358,942,788.76
131,094,462.31
20,674,482.96
437,449,075.55
643,498,294.62
148,592,536.41
236,046,904.75
64,188,161.72
94,617,359.34
288,856,539.14
407,451,389.87
Brgy. Buhangin Landbank of the Phililippines.

Proper
8,500,000.00
7,437,500.00
1,749,175.69
1,062,500.00
Brgy. Catalunan Landbank of the Phililippines.

Grande
Fire truck / CCTV Surveillance System
4,490,350.00
449,035.00
250,796.78
4,041,315.00
Cotabato
To fund various programs
50,922,171.00
36,375,564.74
16,437,287.85
14,546,606.26

Integrated Transport Terminal
Renovation of City Hall Building
Road Concreting
76,465,281.80
47,400,000.00
19,890,675.79
8,175,818.99
54,677,094.55
19,750,000.00
11,069,361.40
4,087,909.44
8,585,970.74
38,819,247.52
7,352,018.70
3,657,068.84
21,788,187.25
27,650,000.00
8,821,314.39
4,087,909.55
REGION XII - SOCCSKSARGEN

Kidapawan City Landbank of the Philippines
Schedule I

PURPOSE OF LOAN
Kidapawan City Development Bank of the
Philippines
Magpet

Various
Makilala
MDFO
TOTAL AMOUNT
10,389,600.00
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
4,761,900.00
944,537.73
OUTSTANDING
BALANCE
5,627,700.00
74,996,734.00
6,249,727.82
2,331,882.31
68,747,006.18
Water System
Equipment Loan
Bidders Bond
29,147,861.10
12,917,632.42
117,030.71
3,436,130.88
5,443,458.60
2,359,657.61
1,042,012.19
23,352,072.61
6,432,161.63
117,030.71
Construction of New Public Market Building

IRA Monetization
Purchase of 1 unit Bulldozer
21,946,000.00
3,976,921.00
25,000,000.00
21,146,302.80
9,701,928.73
2,840,657.85
18,068,943.63
-
10,505,598.94
1,206,566.90
8,814,251.93
1,875,608.21
12,244,071.27
1,136,263.15
6,931,056.37
21,146,302.80
240
Arakan

Philippines
20,500,000.00
808,123.76
Antipas

Philippines
40,160,604.63
30,004,560.08
Pres. Roxas

Philippines
22,905,000.00
12,915,964.32
Kabacan

Office

Construction of Kabacan Terminal Complex
Matalam

Philippines
Tulunan

Philippines
Purchase of heavy Equipment

Purchase of Garbage Compactor
32,730,314.40
34,899,228.98
21,430,563.00
-
9,021,310.72
2,892,332.50
11,299,751.40
34,899,228.98
4,832,801.00
3,452,000.00
1,481,144.81
1,380,801.00
19,631,967.80
1,196,000.00
49,942,020.00
9,060,908.16
1,196,000.00
924,852.22
5,210,431.19
175,320.47
3,543,420.70
10,571,059.64
49,017,167.78
1,380,801.00
Schedule I

Equipment Loan
M'lang
Philippines-Kidapawan
Housing Loan
PURPOSE OF LOAN
TOTAL AMOUNT
22,409,052.51
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
10,194,887.62
643,987.26
OUTSTANDING
BALANCE
12,214,164.89
3,204,836.44
276,422.55
163,945.28
2,928,413.89
Banisilan
Landbank of the PhilippinesMalaybalay City
Construction of Municipal Building & Purchase of Heavy

Equipment
44,911,482.97
29,878,267.13
17,785,206.25
15,033,215.84
Pigcawayan
Landbank of Philippines
Equipment Loan
Property Loan
Magdamo Loan
20,000,000.00
2,900,540.00
42,825.00
13,257,264.00
1,127,988.70
4,881,477.76
221,324.59
6,742,736.00
1,772,551.30
42,825.00
5,844,922.71
5,844,922.71
2,063,261.69
NEA
Libungan
Landbank of Philippines-Midsayap Purchase of Road Roller

Rehab. Of Public Market
45,953,402.60
Alamada
LBP-Midsayap
Bay-ang Water System

Equipment
Equipment
31,686,066.82
17,151,953.04
10,000,000.00
Pikit
Construction of Municipal Gymnasium
51,585,640.11
Aleosan
Landbank of the Philippines,

Midsayap
Purchase of Compactor
Purchase of Back Hoe Loader
Farm to Market Road
Purchase of Road Grader
6,447,991.00
9,260,885.25
5,700,000.00
16,700,000.00
City of Tacurong Dev't. Bank of the Phil.
Heavy Equipment Acquisition

City Abatoir Construction
Heavy Equipment Acquisition
City of Cotabato Landbank of the Philippines

Acquisition of Flood Control Equipment
Acquisition of Heavy Equipment and Various Transport
Vehicles
Acquisition of Re-Manufactured Bulldozer
241
DOF-MDFO

Office (MDFO)
5,802,734.00
49,953,402.60
1,638,288.09
1,393,867.53
603,607.30
13,757,625.06
13,761,473.98
7,499,999.98
26,480,666.38
51,585,640.11
3,455,179.31
4,962,478.52
5,700,000.00
-
1,622,924.88
3,593,157.83
1,498,857.91
1,050,704.52
2,992,811.69
4,298,406.73
16,700,000.00
40,000,000.00
10,705,000.00
11,800,000.00
5,597,540.97
8,028,749.97
7,208,606.74
1,411,746.03
5,109,342.43
5,729,563.43
34,402,459.03
2,676,250.03
4,591,393.26
87,500,000.00
66,024,403.37
124,857,690.00
89,163,673.08
66,024,403.36
77,292,855.68
42,567,101.37
24,117,523.75
31,508,785.32
47,564,834.32
7,950,000.00
6,757,500.00
1,676,786.99
1,192,500.00
3,930,750.00
2,450,279.04
2,500,000.02
-
Schedule I

PURPOSE OF LOAN
City of Cotabato Landbank of the Philippines
Amphibious Excavator, Compactor and Compactor Trucks
TOTAL AMOUNT
76,000,000.00
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
23,523,809.40
11,975,074.97
VAT of Heavy Equipment

Flood Control Equipment and Solid Waste Management
Equipment
6,960,000.00
69,813,640.00
6,960,000.00
-
OUTSTANDING
BALANCE
52,476,190.60
69,813,640.00
LBP Tacurong
15,166,188.62
11,249,266.74
1,601,325.86
3,916,921.88
Lambayong
LBP- Tacurong
Dike/Irrigation
Mun. Building Renovation
Excavator
Service Vehicle
6,500,000.00
37,000,000.00
7,392,308.24
7,790,380.00
1,499,000.00
5,055,555.62
18,500,000.00
2,310,096.34
299,630.00
57,653.85
3,403,548.21
13,166,317.97
2,398,331.10
471,264.63
85,093.91
1,444,444.38
18,500,000.00
5,082,211.90
7,490,750.00
1,441,346.15
Pres. Quirino
LBP- Tacurong

10,511,467.60
6,400,000.00
2,100,000.00
7,508,101.20
988,361.13
48,064.04
22,177.20
3,003,366.40
6,400,000.00
1,111,638.87
City of
Koronadal
DBP
New City Hall Building
120,383,414.35
20,936,246.00
10,033,718.70
99,447,168.35
Lake Sebu
DBP
Heavy Equipment
71,247,359.05
12,306,468.97
5,341,380.17
58,940,890.08
Sto. Nio

DBP
Construction of Public Market Stalls/Legislative Bldg.

Acquisition of 1 unit Motor Grader
Major Repair of 2 Dump trucks and Wheel
9,197,467.18
11,251,884.00
2,021,869.00
3,050,590.22
3,214,824.00
590,297.35
1,936,160.38
1,616,567.15
214,709.36
6,146,876.96
8,037,060.00
1,431,571.65
Tboli
Construction of Public Market & Terminal

Construction of Public Market (Old)
34,589,990.13
5,000,000.00
9,657,172.30
4,700,822.86
6,428,581.13
3,426,652.68
24,932,817.83
299,177.14
Polomolok
Const. of 2 storey New Public Market

Monetization of IRA
79,300,307.38
6,279,473.00
85,000,000.00
9,531,713.40
4,485,340.00
16,346,153.85
7,699,989.56
1,023,753.14
8,068,997.72
69,768,593.98
1,794,133.00
68,853,846.15
Tampakan
DBP
242
Columbio
8,000,000.00
6,222,222.16
4,762,206.12
1,777,777.84
Schedule I

Tupi
PURPOSE OF LOAN
Dinagat
President's Special Fund
For Lapu-Lapu Culture Project
Basilisa
LBP - Surigao
Loreto
Butuan City
TOTAL AMOUNT
28,500,000.00
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
1,187,500.00
2,011,695.00
OUTSTANDING
BALANCE
29,324,195.09
REGION XIII - CARAGA
243
Agusan del
Norte
1,000,000.00
134,846.41
127,500.00
865,153.59
For the purchase of heavy equipments.

Infra Projects
21,826,957.93
1,888,372.00
16,370,218.35
1,348,837.14
5,573,904.23
309,997.24
5,456,739.58
539,534.86
LBP - Surigao
Mini-hydro project
Infra Projects
18,459,924.53
543,943.44
18,459,924.53
543,943.44
DILG
Dulag/Sta. Cruz Banana, Cassava Planters

Butuan Rattan Industry & Furniture Factory
Equipment Loan
465,000.00
500,000.00
174,774.00
1,139,774.00
40,240,297.82
6,029,955.56
3,177,528.63
465,000.00
500,000.00
174,774.00
1,139,774.00
34,210,342.26
107,183,383.58
716,780,189.57
21,370,716.47
67,431,066.31
8,527,063.83
39,214,574.37
85,812,667.11
649,349,123.26
99,375,000.00
753,593.75
4,518,485.12
98,621,406.25
Infra Projects
DBP
Infra Projects and acquisition of equipment

Infra Projects and acquisition of equipment
DBP
To finance the construction of Capitol Extension Bldg.

(Sanghan, Cabadbaran)
To finance the acquisition of imported heavy equipment
74,291,346.00
5,571,850.97
155,308.42
68,719,495.03
Communal Irrigation System

Communal Irrigation System
To finance the acquisition of heavy equipment
7,790,395.27
17,090,320.95
34,999,120.00
6,253,749.38
9,728,281.80
34,999,120.00
5,200,000.00
22,013,926.43
8,406,131.79
1,536,645.89
7,362,039.15
-
MDFO
5,377,956.80
3,779,310.51
5,568,930.52
1,598,646.29
MDFO
DBP
Support fund facility

1,952,870.88
14,000,000.00
1,685,084.43
1,178,138.90
1,377,502.33
14,000,000.00
MDFO
Las Nieves,
Agusan del
Norte
575,368.55
-
Schedule I

City of
DBP
Cabadbaran,
Agusan del
Norte
PURPOSE OF LOAN
To finance the consultancy services for the preparation of
Feasibility Study and detailed engineering design of
Comprehensive Drainage System Project of Cabadbaran
City
673,056.84
5,287,496.63
To finance acquisition of one unit brand new bulldozer as

component of farm to market road projects.
16,686,927.67
15,721,892.21
5,106,502.15
965,035.46
MDFO
CBRMP Project
11,778,717.92
2,607,431.98
10,510,976.25
2,052,181.98
6,124,504.68
664,051.98
1,267,741.67
555,250.00
DOF - MDFO
Riverbank Stabilization & Mangrove Reforestation,

Livelihood and Small Scale Infrastructure
6,271,087.15
5,013,116.03
3,282,369.89
1,257,971.12
NHA - Manila
Land Acquisition and Survey Works for Socialized Housing
2,200,000.00
461,071.66
274,324.92
1,738,928.34
LBP - Butuan
Purchase of heavy equipment
23,607,235.70
12,711,588.45
203,684.04
10,895,647.25
Nasipit, Agusan MDFO

del Norte
Reforestation
17,278,557.04
13,244,639.21
637,168.15
4,033,917.83
Carmen,
Agusan del
Norte
To rehabilitate the environment & to improve the quality of

life of the people through agro-reforestation project (Mango
Production for Brgy. Poblacion, Rosales, Tagcatong &
Manoligao)
6,515,562.48
5,448,918.97
3,595,394.66
1,066,643.51
244
Buenavista,
Agusan del
Norte
OUTSTANDING
BALANCE
2,092,294.26
1,500,000.00
Magallanes,
Agusan del
Norte
Completion of Cabadbaran Public Market
2,576,825.55
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
484,531.29
161,042.42
6,787,496.63
Kitcharao,
Agusan del
Norte
TOTAL AMOUNT
MDFO
Schedule I

PURPOSE OF LOAN
Carmen,
LBP - Butuan
To partially finance the construction of one (1) unit 3- storey
Agusan del
Multi-Purpose Government Center
Norte
Remedios T.
Romuladez,
Agusan del
Norte
Jabonga,
Agusan del
Norte
TOTAL AMOUNT
4,374,706.80
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
2,687,206.80
1,374,706.80
OUTSTANDING
BALANCE
1,687,500.00
Concreting of Municipal Roads
5,998,356.00
3,388,674.48
1,777,891.95
2,609,681.52
MDFO
Reforestation Project
3,925,530.82
2,330,270.07
3,804,205.33
1,595,260.75
LBP Cabadbaran
IRA Monetization
3,577,492.45
2,717,301.57
837,051.57
860,190.88
245
LBP Butuan
DBP thru LGS - ADN
Tubay, Agusan MDFO
del Norte

Computerization Project
Agro/Reforestation
15,069,041.10
4,534,943.00
2,575,000.00
13,706,607.78
2,243,620.50
541,666.00
5,956,607.78
366,666.00
1,362,433.32
2,291,322.50
2,033,334.00
Provincial Govt. Landbank of the Philippines

of ADS
Heavy Equipment
Capitol Building Renovation
Corn Processing
Naliyagan Center and Capitol
Construction of Judiciary Building
105,109,000.00
18,462,465.85
39,720,276.00
57,431,311.37
18,865,000.00
11,588,016.72
3,658,800.00
208,548.52
2,979.82
88,512,842.16
6,667,001.64
16,550,175.31
14,134,170.73
-
1,933,179.47
808,655.38
1,623,624.62
438,170.73
-
16,596,157.84
11,795,464.21
23,170,100.69
57,431,311.37
4,730,829.27
11,588,016.72
3,658,800.00
208,548.52
2,979.82
5,664,965.00
3,776,644.00
4.00
1,888,321.00
12,000,000.00
6,461,538.44
3,752,995.04
5,538,461.56
8,433,000.00
2,693,752.19
6,018,635.30
5,739,247.81
DBP
SRRIP
LAYLAND
HEMLOAN
RDC
Bayugan City
IRA Monetization
Bunawan
To purchase Heavy Equipments, Bulldozer and Backhoe

Rehab of Farm to Market Road
(Counterpart to DA-WB-MRDP-APL2)
Schedule I

Bunawan
Philippines
PURPOSE OF LOAN
Renovation of Zotico C. Moday
TOTAL AMOUNT
15,000,000.00
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
4,843,748.00
4,177,900.00
OUTSTANDING
BALANCE
10,156,252.00
Sports & Cultural Center- 10M;

Const. of Libertad Covered Court- 2M;
Const. of FMR-Poblacion-Purok 4
(1,320 LM) -750k; Const. of PoblacionPurok 4a(1280 LM); Const. of FMRPoblacion-Purok 5(1360 LM)-750k;
Concreting of 130 LM Brgy. Streets
-750k.
LBP-Bayugan Branch
To fund the different LGU Development projects
7,362,773.00
5,259,125.00
2,291,662.79
2,103,648.00
Sta. Josefa

Philippines
MRDP-Infra Equity - Const. of 5.256kms Brgy. Sta. Isabel to

Lower Lucad FMR
Reforestation and Livelihood
Project of Upland Settlers
Construction of Municipal Gym
1,248,211.51
101,243.82
1,248,211.51
5,796,962.50
4,069,298.13
7,415,597.45
1,727,664.37
16,200,000.00
5,568,750.00
3,462,783.54
10,631,250.00
15,000,000.00
22,791,939.15
2,655,000.00
6,964,285.77
265,500.00
3,111,428.56
1,536,102.98
45,300.94
8,035,714.23
22,791,939.15
2,389,500.00
1,519,495.13
1,200,000.00
3,146,133.36
4,543,725.77
1,356,692.00
154,645.55
926,936.94
2,909,516.66
559,876.46
2,761,638.44
5,218,177.84
162,803.13
1,045,354.45
2,219,196.42
1,634,209.11
376,700.00
67,612.79
42,512.63
309,087.21
3,747,500.00
655,812.50
505,440.73
3,091,687.50
5,570,447.40
29,861,325.00
1,671,134.22
2,239,599.36
606,813.49
1,557,270.89
3,899,313.18
27,621,725.64
246
Esperanza
Prosperidad
DBP
Purchase of 1 unit bulldozer

Construction of Economic Development Projects
Purchase of 1 unit Self-load Truck
Rosario
DBP
Philsaga Mindanao Foundation
MDFO-Manila
Water system
Economic Enterprise
Support Fund Facility
Livelihood (Small scale Infra & Farm to Market Road)
San Luis
DBP
To finance 100% equity counterpart for MRDP financed

projects (Rehab of NRJ-Km. 3 Agro-Nuevo Trabajo FMR)
To finance 100% equity counterpart for MRDP financed
projects (Construction of Nuevo Trabajo Single Lane PSCG
Bridge & Approaches)
To procure service motor vehicle
To procure heavy equipment
Schedule I

San Luis
DBP
PURPOSE OF LOAN
To procure heavy equipment
Talacogon
Equipment loan
Commercial Complex
Waterworks
Rural Water System
DBP
Agusan del Sur
TOTAL AMOUNT
18,014,850.00
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
1,351,113.75
1,250,769.69
OUTSTANDING
BALANCE
16,663,736.25
24,507,056.00
18,000,000.00
11,000,000.00
8,000,000.00
1,545,874.37
3,937,500.00
1,718,750.00
6,947,368.48
633,917.24
2,875,696.88
1,145,475.24
475,317.20
22,961,181.63
14,062,500.00
9,281,250.00
1,052,631.52
3,513,272.00
3,056,636.00
456,636.00
1,000,000.00
297,800.00
90,000.00
70,000.00
701,800.00
1,252,680.00
603,675.74
396,324.26
297,800.00
90,000.00
70,000.00
701,800.00
1,252,680.00
247
NHA
SEA Loan
Banana
Livelihood
Carabao
PAF-1
Deep well & water distribution line
Sibagat
Development Bank of the Phils.
Const. of Mun. Building

Const. of Mun. Building
25,000,000.00
5,000,000.00
14,843,750.00
2,626,322.76
12,501,555.08
1,276,427.62
10,156,250.00
2,373,677.24
Loreto
Equipment Loan
81,207,235.52
47,403,277.61
16,107,867.27
33,803,957.91
Veruela
DOF (CBRMP Loan)

LBP/DepEd
Provincial Treasury OfficeAgusan del Sur
Equipment Loan
New Short Term Loan
8,109,585.90
1,291,490.48
24,486,569.53
1,033,425.00
4,779,024.35
681,551.63
6,354,041.54
9,620,661.10
387,486.95
3,330,561.55
609,938.85
18,132,527.99
1,033,425.00
1,500,000.00
1,000,000.00
500,000.00
San Francisco
DBP
Dept of Finance
Const. of Mun. Bldg

Premiumed Market
12,000,000.00
30,345,238.17
10,844,289.58
26,848,234.51
12,024,875.67
40,166,047.17
1,155,710.42
3,497,003.66
La Paz
Const. of Two-Storey Mun. Building

Acquisition of Brand New Heavy Equipment
31,768,292.02
44,006,607.00
31,768,292.02
22,003,303.34
11,036,415.83
6,046,632.11
22,003,303.66
Trento
DBP
Const. of Trento Public Market

Const. of Trento Water System
25,000,000.00
23,889,252.67
9,687,960.54
11,783,901.86
230,347.22
170,889.26
15,312,039.46
12,105,350.81
Schedule I
NAME OF LGU
PURPOSE OF LOAN
TOTAL AMOUNT
Del Carmen
MDFO
Gigaquit
MDFO - CBRMP II
Construction of Farm to Market Road
5,000,000.00
San Benito
Purchase of 1 unit Brand New JCB 3CX Backhoe Loader

4x4
San Isidro
ADB
Construction of Municipal Gymnasium
Prov'l Govt of
SDS
OUTSTANDING
BALANCE
13,446,828.60
4,543,324.27
1,391,185.34
456,675.73
9,500,000.00
5,652,919.08
2,450,000.00
3,847,080.92
8,941,823.47
3,310,077.97
879,390.44
5,631,745.50
DILG-INFRA
Not indicated
Heavy Equipment
Not indicated
Dept. of Finance-Logo Find Project Not indicated
4,047,200.00
67,098,894.27
21,761,501.78
7,189,167.24
2,987,143.19
1,252,759.00
4,047,200.00
59,909,727.03
18,774,358.59
LBP-SPDIC
Not indicated
Not indicated
Not indicated
24,820,882.75
14,780,000.00
16,520,000.00
9,187,125.04
5,912,000.00
10,930,179.70
2,340,155.44
1,071,246.30
7,281,771.82
15,633,757.71
8,868,000.00
5,589,820.30
Tago
Not indicated
Not indicated
Not indicated
16,626,060.00
3,198,156.00
23,000,000.00
1,781,363.58
342,659.58
8,738,665.64
1,139,421.96
230,567.64
10,026,207.91
14,844,696.42
2,855,496.42
14,261,334.36
San Miguel
Not indicated
Not indicated
5,976,000.00
1,517,697.00
4,344,476.83
1,139,799.99
96,025.32
32,162.70
1,631,523.17
377,897.01
Tandag City
Not indicated
42,180,000.00
15,738,129.71
2,627,525.11
26,441,870.29
Cantilan
DOF -MDFO
Not indicated
Not indicated
4,047,809.00
39,100,000.00
14,690.53
16,290,825.50
Bislig City
DBP, Bislig City
Not indicated
Not indicated
Not indicated
Not indicated
Not indicated
Not indicated
18,000,000.00
30,000,000.00
69,985,035.00
1,650,000.00
20,974,164.20
3,272,041.23
11,100,000.00
12,451,338.11
36,824,201.41
1,650,000.00
19,265,083.39
3,272,041.23
248
558,135.00
MFDO-Dept. of Finance
13,446,828.60
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
4,033,118.47
22,809,174.50
348,661.89
251,338.11
1,200,455.72
25,910.00
224,914.10
65,978.95
6,900,000.00
17,548,661.89
33,160,833.59
1,709,080.81
-
Schedule I
NAME OF LGU
PURPOSE OF LOAN
TOTAL AMOUNT
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
OUTSTANDING
BALANCE
Not indicated
12,312,000.00
8,286,923.35
10,090,127.38
4,025,076.65
Cortes
MDFO
Not indicated
3,915,000.00
2,512,765.72
4,639,819.21
1,402,234.28
Marihatag
DOF-MDFO
DOF-MDFO
DOF-MDFO
Not indicated
Not indicated
Not indicated
Not indicated
6,811,364.49
960,000.00
11,106,957.29
21,383,000.00
5,543,795.28
706,079.76
5,399,861.36
-
7,830,853.55
738,270.31
3,808,234.90
-
1,267,569.21
253,920.24
5,707,095.93
21,383,000.00
Cagwait
DOF-MDFO
Not indicated
Not indicated
Not indicated
7,828,717.00
12,735,990.39
23,997,776.58
4,471,017.53
15,692,834.50
491,348.76
5,927,914.55
3,357,699.47
12,735,990.39
8,304,942.08
San Agustin
DOF-MDFO
Water System
CBRM Projects
Purchase of Farm Tractor/Equipment
Renovation of Municipal Ground (Mun. Town Square)
7,155,000.00
5,304,559.78
992,000.00
21,700,000.00
3,296,408.37
12,233,950.00
5,914,247.04
2,810,762.93
292,270.00
3,670,660.00
3,296,408.37
4,757,645.86
10,876,593.57
5,050,689.97
643,151.18
1,841,083.06
3,772,428.28
1,240,752.96
2,493,796.85
699,730.00
18,029,340.00
7,476,304.14
Not indicated
Not indicated
9,408,666.64
5,000,000.00
5,042,921.74
689,368.13
Mun. of Lianga Enterprise Bank

MDFO (MBUSS)
MDFO (CBRMP)
Not indicated
Not indicated
Not indicated
Not indicated
2,000,000.00
21,049,712.54
4,682,825.97
18,000,000.00
1,687,949.73
3,429,024.68
-
6,506,233.00
5,429,970.69
-
2,000,000.00
19,361,762.81
1,253,801.29
18,000,000.00
Mun. of Carmen MDFO
Not indicated
531,410.44
156,568.08
460,812.72
374,842.36
Not indicated
14,964,304.00
2,200,633.00
1,254,635.11
12,763,671.00
Not indicated
26,500,000.00
3,199,958.09
2,032,792.39
23,300,041.91
249
Lanuza
Mun. of Madrid Landbank of the Philippines
Mun. of Lingig
4,365,744.90
4,310,631.87
Schedule I

Mun. of
DBP
Not indicated
Not indicated
Hinatuan
Not indicated
Not indicated
Not indicated
Not indicated
MDFO
Not indicated
DOF-MDFO
Not indicated
PURPOSE OF LOAN
TOTAL AMOUNT
2,385,000.00
1,200,000.00
2,430,000.00
1,391,787.45
900,000.00
2,430,000.00
25,000,000.00
2,775,993.85
Mun. of Barobo DOF-MDFO

LBP-MBUSS
Not indicated
Not indicated
Not indicated
Not indicated
7,197,172.71
18,200,000.00
1,040,827.74
1,600.00
Tandag City
Not indicated
117,452.64
250
Basilan
AUTONOMOUS REGION IN MUSLIM MINDANAO (ARMM)

a. Construction of Capitol Bldg.
153,616,941.03
b. Farm to Market Road
c. Completion of Capitol Bldg.
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
1,106,280.13
151,116.25
839,558.62
84,055.57
895,933.58
169,642.69
643,961.40
87,028.26
270,000.00
71,511.25
919,657.92
162,236.25
300,760.00
1,312,290.92
981,199.02
411,998.00
5,532,459.20
5,106,622.76
875,000.00
-
8,091,507.37
5,374,773.50
-
1,664,713.51
13,093,377.24
165,827.74
1,600.00
117,452.64
39,408,311.43
9,382,996.87
114,208,629.60
19,837,816.59
5,325,617.28
1,797,213.45
14,512,199.31
105,000,000.00
45,000,000.00
4,934,810.59
10,830,719.76
81,310,260.08
16,098,254.93
-
1,369,261.70
4,456,832.46
-
23,689,739.92
28,901,745.07
4,934,810.59
10,830,719.76
30,314,456.88
City of Lamitan Landbank of the Philippines
Construction of Transport Terminal & Public Market
City of Isabela
USAID (1991)
US AID (1991)

Construction of Dry & Wet Market Building
Construction of Public Market 30 % total USAID
Tuburan
Heavy Equipment
40,116,363.00
9,801,906.12
9,615,025.08
Mun. of
Lantawan
Heavy Equipment
26,725,646.16
10,306,879.12
2,260,872.50
Mun. of Sumisip Landbank of the Philippines
Heavy Equipment
32,971,561.64
6,996,000.00
2,720,161.66
OUTSTANDING
BALANCE
1,278,719.87
360,441.38
1,534,066.42
747,826.05
630,000.00
1,510,342.08
24,699,240.00
1,794,794.83
25,975,561.64
Schedule I

Maluso
EMBASS
PURPOSE OF LOAN
TOTAL AMOUNT
4,200,000.00
TOTAL AMORTIZATION
PRINCIPAL
INTEREST
618,809.98
136,383.06
Ungkaya Pukan Landbank of the Philippines
Heavy Equipment
28,996,239.15
6,104,471.43
2,143,084.67
Jolo
LBP Zbga. Lending Center
34,000,000.00
27,200,000.00
8,347,948.36
Pandami
Concreting of Municipal Road
23,803,570.00
13,427,571.54
6,636,460.01
Pangutaran
Concreting of Road from Simbahan to Pandan Niog
40,000,000.00
4,734,163.21
2,202,761.76
Siasi
DBP - Jolo
24,600,000.00
4,270,617.39
2,775,651.53
OUTSTANDING
BALANCE
1,947,856.52
22,891,767.72
251
PART VI
EXCERPTS FROM
2013 ANNUAL AUDIT
REPORTS ON
PROVINCES AND CITIES
C. RESULTS OF AUDIT
NATIONAL CAPITAL REGION
1.
The Auditor rendered a qualified opinion on the fairness

of presentation of the financial statements due to the
following: (a) the accuracy and existence of Property,
Plant and Equipment amounting to 112.842 billion
could not be ascertained due to failure of the Accounting
and General Service Office to reconcile the difference of
50.825 million between the physical inventory report
and the property and accounting records; (b) the
Construction in Progress balance of 487.801 million
were of doubtful validity due to failure to reconcile the
difference of 53.136 million between the Accounting
and Engineering Report; (c) the correctness and
existence of Inventories with a total balance of 20.469
million as of December 31, 2013 could not likewise be
ascertained due to unreconciled difference of 19.754
million between the books and Inventory Report; (d) the
balance of the Cash in Bank-Local Currency, Current
Account cannot be ascertained due to the unreconciled
net difference between the balances per books and per
bank of 110.469 million and unreconciled difference of
198.988 million between the cash book and the
accounting records; (e) the Real Property Tax (RPT) and
Special Education Tax (SEF) Receivables and their
contra accounts at the end of the year amounting to
858.583 million and 311.083 million, respectively,
cannot be ascertained since the set-up of the
receivables was not based on the certified list of
taxpayers showing the amount of taxes due and
collectible for the year; and (f) the accuracy and validity
of the balance of Other Current Asset accounts of
178.190 million cannot be ascertained due to the
absence of supporting documents.
CITY OF CALOOCAN
A. BACKGROUND
1. Legal Basis
Republic Act No. 3278

February 6, 1962
2. Key Officials
City Mayor
City Treasurer
City Accountant
Oscar G. Malapitan
Evelina M. Garma
Alma D. Bucalen
3. Personnel Complement
Regular and permanent
Temporary/Casual/Contractual/
Job Order
Elective Officials
Total Personnel Complement
4. No. of Barangays
1,501
2,799
14
4,314
188
B. FINANCIAL PROFILE
Financial Position
(In Thousand Pesos)
Assets
Liabilities
Equity
2013
10,315,032
3,902,628
6,412,404
2012
9,551,765
3,513,932
6,037,833
Variance
763,267
388,696
374,571
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
3,856,035
3,046,892
809,143
2012
3,318,288
2,672,930
645,358
2.
Significant Audit Findings and Recommendations
Unutilized balances of trust fund received from the

National Government Agencies were not returned to
the source agency due to unreconciled balances in
the books in the amount of 3.595 million as
against that in the bank of 12.932 million.
Variance
537,747
373,962
163,785
We had recommended and the City Accounting

Office (CAO) agreed, to implement the use of the
Real Property Ledger Cards with information/data of
each individual land comprising the Land account
as required under Section 120, of the NGAS
Manual. The City General Services Officer to
coordinate with the CAO in detailing each real
property. Further, the City Accountant ensure that
recording in the SL of transactions affecting land
account be completed with accurate information and
data.
Cash Flows
(In Thousand Pesos)
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
2013
2012
Variance
606,582
859,582
(253,000)
(1,537,612)
(735,726)
(801,886)
441,673
(82,667)
524,340
(489,357)
1,421,852
932,494
41,189
1,380,663
1,421,852
(530,546)
41,189
(489,358)
Auditor's Report on the Financial Statements
255
Failure of the City Accounting Office to immediately

effect adjustment of several reconciling items in the
submitted Bank Reconciliation Statement.
We have recommended that the City Accountant

require the immediate adjustment and/or correction
of reconciling items once these are
identified/determined in all Cash in Bank accounts
maintained by the City Government. Also,
reconciling items be provided with corresponding
dates as to when these occurred to facilitate
verification.
We have recommended the following:
Special accounts for economic enterprises were not

maintained in the General Fund.
We have recommended that the City Accounting

Office maintain complete subsidiary ledger for each
special account in the General Fund and prepare
the corresponding financial statements to form part
of the schedules of the General Fund trial balance,
as required under Sections 105, 107 and 110,
Volume I of the NGAS Manual. This will serve as a
tool in informing top management on whether or not
the income generated by the economic
enterprises/public utilities are sufficient to meet their
operating costs.
Failure of the City Assessors Office to undertake

the updating of Schedule of Fair Market Value
(SFMV).
We have recommended that Management reevaluate its current SFMV as basis for the issuance
of the General Revision of Assessments and
Property Classification in accordance with Sections
212, 219 and 220 of RA 7160 furnishing the Office
of the Auditor copies of the same for reference in
audit.
that accountable officers strictly comply with

the general guidelines in the liquidation of cash
advances provided under COA Circular No.
97-002;
negative balances in the Subsidiary Ledgers
be reconciled and effect the necessary
adjustment in the affected accounts; and
the City Accountant and the City Treasurer
strictly monitor the liquidation of cash
advances by sending demand letters regularly,
particularly to accountable officers and
employees who are still in active service, and
in case of failure to liquidate the same, despite
the demand, withholding of the payment of any
money due them may be made pursuant to the
afore-cited Circular.
Paid disbursement vouchers and their supporting

documents totaling 1.504 million for CY 2013
were not submitted in time for audit.
We have recommended that management cause
the immediate submission of all paid DVs with its
corresponding supporting documents to the City
Auditors Office and to require the City Accountant
to strictly comply with the provisions of Section 6.05
of COA Circular No. 95-006 dated May 18, 1995 on
the submission of accounts.
Non-imposition and Non-collection of Ad Valorem

Tax on 3,696 Real Property Units (RPUs)
determined as idle lands due to the absence of a
provision in the Updated Caloocan City Revenue
Code of 2004 to implement the same.
We have recommended that Management

undertake immediate representations with the
members of the SP to expedite the enactment of
the proposed ordinance seeking to implement
Section 236 of RA 7160.
Unliquidated cash advances totaling 117.750

million as of year-end due to continued inability of
the accountable officers to settle their
accountabilities.
Expenditures related to Katipunan Bond floatation in

CYs 2001 to 2007 in the amount of 38.860 million
were recorded in the books of accounts without
supporting documents.
We have recommended that the CAO exert best
efforts to gather the necessary documentary proof
that will establish the validity and propriety of the
expenditures as certified by the Philippine National
Bank. In view of the manifestation of the trustee
bank that the necessary documents cannot be
located anymore due to the lapse of time, it is
advised that secondary evidence and other
documents that will prove the incurrence of the
expenses be presented.
Undistributed 30% barangay shares on Real

Property Tax amounting to 53.879 million under
the General Fund.
Office effect the immediate transfer of the barangay
share to the Trust Fund and remit the same to the
concerned barangays accordingly so that the funds
may be used to implement the projects to which
these funds were intended.
256
Non-remittance of the year-end balance of Due to

GSIS, Due to BIR, Due to PAG-IBIG, and Due to
PhilHealth accounts amounting to 17.694 million,
23.668 million, P0.760 million, and 3.996 million,
respectively.
We have recommended that Management strictly

adhere to the GSIS regulation on the timely
remittance of trust collections to avoid delay in the
processing of claims or forfeiture of benefits due the
employees. The City Accountant facilitate the
review of the details of the subsidiary ledger
balances of trust liabilities especially those with
negative and dormant balances to determine the
reason for such and effect the necessary
adjustment/s thereof.
We have recommended that the Budget Officer

provide appropriation for each item of expense in
the General Fund and obligate expenses to
appropriate object of expenditures. Likewise, the
City Accountant to exercise due diligence in the
recording and classifying expenses to avoid similar
errors in the future.
We have recommended that Management cause:
Erroneous recording of transactions under Other

Maintenance and Operating Expenses (969)
account totaling 75.356 million.
3.
to continue the reconciliation of the balance

with the agencies concerned to correctly
establish the amount due for remittance;
the City Accountant locate the supporting
documents of the balances which are in
negative and non-moving and undertake
reconciliation to establish the accuracy of the
same; and
Status of Implementation of Prior Years Audit

Recommendations
CITY OF LAS PINAS
the regular monitoring of collections and

remittances to avoid the occurrence of the
delayed/non-remittance in the future.
A. BACKGROUND
Regularity and necessity of the hiring of consultants

cannot be determined due to the failure of the City
Government to revisit its staff requirements.
1. Legal Basis
City Mayor
City Treasurer
City Accountant
specify the consultants duties/functions in the

contracts as bases in the enforcement of their
deliverables with the end in view of maximizing
the worth of hiring said consultants and
minimizing monetary losses to the City;
consider the desired expertise, not available

among the regular staff in hiring consultant;
strictly follow the applicable laws, rules and

regulations on the procurement of consultancy
services; and
ensure that hiring of consultants is a necessity

and not disadvantageous to the City.
February 12, 1997
2. Key Officials
We have recommended that the City:
20
3
7
10
No. of Audit Recommendations

Implemented
Partially Implemented
Not Implemented
Hon. Vergel A. Aguilar

Mr. Rizal Y. del Rosario
Ms. Nida A. Aranda
Permanent
Co-terminus
Elective Officials
4. No. of Barangays
322
2,166
15
2,503
20
Financial Position
(In Thousand Pesos)
Lack of approval and authorization from the SP on

the implementation of development projects for the
year 2013 amounting to 194.844 million.
Assets
Liabilities
Equity
We have recommended that in cases of lump sum

appropriations containing general terms, a separate
SP resolution must always be secured by the local
chief executive to serve as an authority of the latter
in entering into contracts in the implementation of
projects sourced from the same pursuant to Section
22 of R.A. 7160 and the applicable jurisprudence.
2013
3,792,604
1,530,889
2,261,715
2012
3,723,565
1,468,015
2,255,550
Variance
69,039
62,874
6,165
2012
Variance
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
257
1,776,949
1,700,631
76,318
1,670,897
1,616,761
54,136
106,052
83,870
22,182
purchases of supplies and materials upon delivery

and acceptance and to apply the Perpetual
Inventory Method of accounting for inventories.
Cash Flows
(In Thousand Pesos)
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
2012
Variance
(9,371)
166,964
(176,335)
(101,980)
(74,650)
(27,330)
(111,352)
1,284,216
1,172,865
92,314
1,191,902
1,284,216
(203,666)
92,314
(111,351)
We have recommended that Management exert all

efforts for the collections of the receivables, to
cause/initiate reconciliation of the reported Other
Assets and retrieval of documents containing its
details from former employees handling the
accounts. We also recommended that the City
Accountant comply with the regulations to eliminate
from the books of accounts of the City, all long
outstanding accounts payable to attain the
correctness and accuracy of recorded liabilities.
C. RESULTS OF AUDIT
1.

of presentation of the financial statements due to various
accounting errors and deficiencies materially affecting
the account balances of which inadequacy of records
did not permit the application of alternative audit
procedures to establish the validity, propriety and
accuracy of the Property and Equipment accounts;
Special Educational Tax Receivables and corresponding
deferred credit accounts; and Other Accounts
Receivable and Accounts Payables accounts.
2.
The stated balance of Property and Equipment

cannot be established due to unreconciled variance
between book balance and inventory report of
153.979 million; Property and Equipment account
without detailed breakdown of 837.103 million;
cost of demolished building and structure of
36.978 million still recorded in the books; and
inaccurate
accumulated
depreciation
and
depreciation expenses for assets worth 100.142
million.
Incorrect recording of advance payment of the

Special Education Tax (SET) resulted in the
understatement of SET Receivable and the
Deferred SET Income accounts by 88.024 million.
We have recommended that Management adjust
the books by reversing the entries to reflect the
correct balances of the account in the financial
statements.
Local Disaster Risk Reduction Management Fund

Investment Program (LDRRMFIP) not in
accordance with Item 5.1.2 of the COA Circular No.
2012-002 dated Sept. 12, 2012. LDRRMF not
effectively and properly utilized and Mitigation Fund
was not optimally utilized.
We have recommended that Management:
We have recommended that Management require

the General Service Office and the Accounting
Department to conduct regular reconciliation of the
inventory of the PPE with the accounting and
property records; to maintain complete Property
Card (PC) and Property, Plant and Equipment
Ledger Card (PPELC) for each class of PPE,
respectively; and to require the Accountant to
record all necessary and duly documented
adjustments in the books, as appropriate.
Accounts Receivable of 10.976 million, Other

Assets of 15.797 million and Accounts Payable of
3.443 million are dormant account balances which
have remained unadjusted and unreverted for more
than two to five years.
Various purchases of office supplies, accountable

forms, construction materials and other supplies
and materials of 18.850 million were not coursed
through the Inventory account.
We had recommended and Management agreed to
record in the appropriate inventory account, all
258
prepare its LDRRMFIP strictly in accordance

with COA Circular 2012-002 dated September
12, 2012 for proper monitoring of the utilization
of the LDRRMF.
revisit the provisions of the above cited laws,

rules and regulations to enhance disaster
preparedness and mitigation.
strengthen the DRRM Office to be able to

formulate and implement a comprehensive and
integrated LDRRMP in accordance with
national, regional framework and policies on
disaster risk reduction in coordination with the
Local Development Council.
Various expenses totaling to 8.941 million were

inappropriately charged against Special Education
Fund and there is no documentation to support the

transactions.

discontinue the incurrence of the legal research fee
in the absence of legal basis.
transfer the amount charged to the SEF which

should appropriately be charged to General
Fund totaling 8.941 million to replenish the
inappropriate charges made to the SEF in
previous and current years.
strictly observe the provisions of Section 272 of

the Local Government Code, Article 363 of its
Implementing Rules and Regulations, and Item
4 of Joint Circular No.01, s. 1998 dated April
14, 1998 of the DECS, DBM and DILG, in the
utilization of the Special Education Fund.
revisit its organizational structure, staffing

pattern, and service requirements to assess
the necessity of hiring consultants and fill up
the vacant positions for the head of offices
headed by consultants; and
ensure that all disbursements for consultancy

fees be supported with contracts and
Payment of honoraria to Chairman, members of

BAC, Technical Working Group (TWG) and PLEB
Secretariat not in conformity with pertinent
provisions of Budget Circular No. 2004-5A.
stop the payment of TAs to City officials who

were issued government vehicles without
prejudice to the refund of payments made to
them and provide the City officials the option
between the use of government vehicle or
claim TA;
require the proper filling up/accomplishment of

the Drivers Trip Ticket to make certain that the
vehicles were used for official purpose and to
identify the names of the individuals who
actually used the vehicles;
require all officials receiving TAs to certify that

no government motor transportation were
assigned or used by them; and
submit certification by the Local Chief

Executive (LCE) that the revised RATA rates is
still within the PS limitation prescribed under
Section 325(a) of RA No. 7160.
There is no Annual Procurement Plan (APP)

prepared by the City that supports the procurement
of goods, services and infrastructure projects, and
the prepared Annual Investment Plan is not in
accordance with Local Budget Circular.
We have recommended that Management require
that:
We have recommended that Management limit the

payment of honoraria to those entitled as prescribed
under Section 5.6 of Budget Circular No. 2004-5A
and stop the payment of overtime to the personnel
for activities done in relation to bidding.
Transportation Allowance (TA) paid to the officials

of the City not in conformity with COA Circular No.
2000-005 and Local Budget Circular No. 102.
The City hired consultants performing duties and

responsibilities not requiring special skill/expertise,
consultancy contracts not supported with the basic
elements/requirements of a contract, services of
consultants continuously engaged, payment of
consultancy fees not supported with complete
documentation and non-submission of copies for
evaluation.
The City paid compensation for conducting legal

research activities to City Councils without legal
basis.
Payment of honoraria to Chairman, members of

BAC, Technical Working Group (TWG) and PLEB
Secretariat not in conformity with pertinent
provisions of Budget Circular No. 2004-5A.
We have recommended that Management limit the
payment of honoraria to those entitled as prescribed
under Section 5.6 of Budget Circular No. 2004-5A,
and stop the payment of overtime to the personnel
for activities done in relation to bidding.
259
the end-user units of the City prepare the

Project Procurement Management Plan
(PPMP) providing information outlined in R.A.
9184. The PPMP shall be submitted to the
Citys Budget Office for evaluation and
inclusion in the budget proposal that is to be
approved by the City Mayor. After the budget
approval, the budget office shall furnish copy of
the budget proposal as well as the
corresponding PPMP to the BAC Secretariat
for its review and consolidation into the
proposed APP. The APP should be consistent
with the Citys budget proposal and should be
approved by the City Mayor; and
Contractual
Job Order
Consultant
management conduct a review or evaluation of

the PPA structure in the AIP. It should ensure
that there is a clear policy statement of
objectives that define the purpose of the
programs and expected result to be used as
basis in assessing performance. The review of
the existing programs should ascertain the
relevance of the present operation to the
overall objective of the City.
4. No. of Barangays
Financial Position
(In Thousand Pesos)
Unutilized Priority Development Assistance Fund

(PDAF) of 47.835 million was not reverted to the
National Treasury and expenditures amounting to
1.003 million were not in accordance with the
PDAF menu. The expenditures totaling to 5.819
million were not completely documented and
acquired PPE under PDAF were not recorded in the
books.
Assets
Liabilities
Equity
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
33
24
7
2
2012
Variance
10,619,791
7,872,624
2,747,167
539,325
645,422
(106,097)
2012
Variance
3,044,216
3,721,334
(677,118)
(2,557,674)
(2,330,627)
(227,047)
1,376,102
382,662
993,440
1,862,644
6,816,333
8,678,976
1,773,369
5,042,964
6,816,333
89,275
1,773,369
1,862,643

of presentation of the financial statements due to
accounting errors and deficiencies noted in audit that
materially affected the validity, propriety and accuracy of
the Property and Equipment accounts of 31.976 billion;
the Inventory accounts of 180.421 million; Real
Property Tax and/or Special Education Tax Receivables
and corresponding deferred credit accounts totaling
3.306 billion; and the unliquidated cash advances of
205.183 million recorded under Advances to Officers
and Employees.

January 2, 1995
2. Key Officials
Hon. Jejomar Erwin S.
Binay, Jr.
Hon. Romulo V. Pea, Jr.
Atty. Eleno Mendoza, Jr.
Ms. Nelia S. Barlis
Ms. Raydes B. Pestao
Casual
Variance
3,476,260
2,094,965
1,381,295
C. RESULTS OF AUDIT
A. BACKGROUND
City Vice Mayor

City Administrator
City Treasurer
City Accountant
11,159,116
8,518,046
2,641,070
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
1.
City Mayor
2012
38,940,419
7,754,318
31,186,101
Cash Flows
(In Thousand Pesos)
CITY OF MAKATI
1. Legal Basis
2013
42,416,679
9,849,283
32,567,396
(In Thousand Pesos)

Recommendations
Implemented
Not Implemented
33
We have recommended that Management revert

the unused balance of PDAF to the National
Treasury in strict compliance to the Supreme Court
decision including interests earned and replenish
the charges made under Trust Fund (PDAF Fund).
We also recommended that the City submit the
required documents and record the acquired PPE
charged under PDAF in the appropriate books.
3.
348
385
64
8,372
3,739
3,836
260
2.
Payment to consultants in the total amount of

17.908 million was inadvertently charged to
account Salaries and Wages (706).
We have recommended that City Accountant record

all payments to consultants to Maintenance and
Other Operating Expenses, Consultancy Services
Account (793) in accordance with the New
Government Accounting System (NGAS) prescribed
under COA Circular No. 2004-008 dated September
20, 2004.
Uncollected Real Property Tax (RPT) and Special

Education Tax (SET) Receivables amounting to
794.001 million and 424.719 million,
respectively.
We have recommended the following courses of

action:
organize the Makati DRRMO in accordance

with the staffing pattern provided under RA
10121, its IRR and the City Ordinance creating
the same; and
accomplish soonest the PPAs enumerated in

the Revised LDRRMFIP for 2013 in
consideration of the emerging challenges
brought by disasters of our times.
Unimplemented projects under the Community

Development Fund (CDF) amounting to 26.0
million and unobligated balances of prior years
projects were not reverted to surplus amounting to
1.667 million.
post notice of the delinquency for RPT and

SET covering the period 2009 - 2013 at the
main entrance of the city hall and in a publicly
accessible and conspicuous place in each
barangay and at the same time publish them in
a newspaper of general circulation once a
week for two (2) consecutive weeks.

action:
require the Makati Poblacion Heritage

Conservation Program (MPHCP) Committee to
utilize the funding support of the City
Government; and,
avail the remedies provided under Section

2A.45 of the same ordinance to collect
delinquent taxes such as: administrative action
through levy on real property and sale of real
property by public auction or by judicial action.
require the City Treasurer or his deputy to

prepare a certified list of all real property tax
delinquencies which remained uncollected or
unpaid for at least one (1) year, and a
statement of the reason or reasons for such
non-collection or non-payment, and to submit
the name to the City Mayor and the
Sanguniang Panlungsod on or before the
thirty-first (31st) of the year immediately
succeeding the year in which the delinquencies
were incurred, with a request for assistance in
the enforcement of the remedies for collection
provided herein.
make representation to the Sanguniang

Panlungsod to revert to surplus the unspent
allocation for the Ospitalng Makati (OSMAK)
and the unobligated balances of prior years
projects in the total amount of 9,667,338 and
use the amount for other City projects that
need immediate attention.
Absence of Memorandum of Agreement (MOA) on

the On-Street Pay Parking scheme inside the
Makati Central Business District (MCBD).
We have recommended that the City Government
and the Ayala Corporation execute a contract or a
MOA to address the issues for the proper guidance
in the implementation of the On-Street Pay
Parking scheme.
identify which among those delinquent

taxpayers for CYs 2003 to 2008 had committed
fraud or intent to evade payment so that proper
remedy can still be applied as provided for in
the Code.
Incomplete supporting documents for the payment

of personal services amounting to 7.9 million.
We have recommended that the concerned City and
University of Makati (UMak) officials take the
following courses of action:
The creation of the Makati Disaster Risk Reduction

and Management Office (DRRMO) was not in
accordance with Section 2 of the IRR of R.A. No.
10121 while most of the programs, plans and
activities enumerated in the Makati DRRMO 2013
Annual Investment Plan had not been
accomplished.
261
require the DTRs to be duly approved, the full

name of the approving officer printed below his
signature;
require for a certified copy of the DTR to

support every payroll, the full name of the
certifying official printed below his signature.
The time in/time out for the regular
teaching/work load and for the honorarium load
should not be handwritten and must be shown
in one DTR only;
projections solely on the actual enrollment of

the next preceding school year;
require the accountable officer of UMAK to

have the employees who will get their salaries,
honoraria and other amount due them sign the
payroll themselves. Otherwise, require for an
authorization letter and a photocopy of the
identification card issued by the University for
validation of the signature in authorization
letter;
require the personnel to present the original

copy of his/her appointment paper;
require the accountable officer to always attach

to the liquidation voucher a certified copy of
official receipt for cash return representing
unclaimed salary;
require the personnel to refund the amount

over paid to them; and
require the accountable officer and the

teaching personnel as well to respectively
attach to the liquidation report all the
documentary requirements mentioned in
Sections 1.2 and 5.7.2 of COA Circular NO.
2012-001.

(PDAF) amounting to 54.759 million not reverted
back to the General Fund of the National
Government.
3.
The City was a recipient of the Department of

Interior and Local Governments (DILG) Seal of
Good Housekeeping for three consecutive years
from CYs 2011 to 2013 for primacy to the principle
of accountability and transparency.
use/issue the excess workbooks to students

this coming school year 2014-2015.
Unsettled audit suspensions and disallowances

amounting to 1.099 million and 14.247 million,
respectively.
Implemented infrastructure projects amounting to

100.2 million are not in compliance with the
required warranties under Section 62.2.3 (1) and (2)
of the IRR of RA 9184, otherwise known as The
Government Procurement Reform Act.

Recommendations
Implemented
Not Implemented
17
12
5
0
CITY OF MALABON
Excess procurement of workbooks for school year

2013-2014 amounting to 7.292 million.
A. BACKGROUND
We have recommended that the DepEd officials;
We have recommended that the City Government

adhere and include in its contracts for infrastructure
projects the provision on required warranty/ies as
mandated by Section 62 of the IRR of RA 9184.
We have recommended that the City continue its

performance in internal housekeeping and sound
financial management to avoid an adverse or a
disclaimer COA opinion on its financial statements
in the future.
conduct prior consultations (feedback

mechanism) with concerned school officials,
teachers, parents and students in the
determination of the specific needs and
priorities in terms of quantity and quality of
these supplementary reading materials or
workbooks; and
We have recommended that the Management

exhaust all available remedies provided for by law
and regulations in enforcing the immediate
settlement of the audit disallowances totaling
14.247 million in accordance with Section 7.1.1 of
COA Circular No/ 2009-006 dated September 15,
2009.
We have recommended that the remaining PDAF

be reverted to the unappropriated surplus of the
general fund through the account of Bureau of
Treasury.
1. Legal Basis
adopt a more realistic approach of computing

the number of incoming enrollees by
considering those to be promoted to the next
higher grades/year as one factor and also the
trends in the actual number of enrollees in the
previous school year instead of basing their

March 5, 2001
2. Key Officials
City Mayor
City Treasurer
City Accountant
262
Antolin A. Oreta III

Amalia C. Santos, Ph.D.
Maria Lourdes R. Manlulu
Report on Physical Count of Property, Plant and

Equipment (RPCPPE) of only 1.131 billion.
Permanent
Casual Employees
Job Order Personnel
Elective Officials
Co-terminus
CMPI/CMU Personnel:
Full-time Instructors
Part-time Instructors
Contractual w/ SG
585
178
633
15
61
16
121
39
1,648
4. No. of Barangays
c)
The year end balances of Inventories accounts

totaling 30.207 million is of doubtful validity
because these cannot be verified against balances
in the Report of the Physical Count of Inventories
(RPCI) duly reconciled with general ledger control
accounts.
2. Significant Audit Findings and Recommendations
Financial Position
(In Thousand Pesos)
Assets
Liabilities
Equity
The unverified variance of 16.827 million between

the book and bank balances of the Cash in Bank
accounts as of December 31, 2013 rendered as
doubtful the accuracy of the account balances
totaling 510.817 million as of said date.
21
2013
1,877,143
766,456
1,110,687
b)
2012
1,642,539
773,979
868,560
Variance
234,604
(7,523)
242,127

balances as of December 31, 2013, be
remitted/returned to the Department of FinanceBureau of Treasury.
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
972,295
746,210
226,085
2012
916,184
803,233
112,951
Variance
56,111
(57,023)
113,134
Cash Flows
(In Thousand Pesos)
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
2013
2012
276,857
246,596
30,261
(112,484)
(91,983)
(20,501)
(50,535)
(56,947)
6,412
113,838
401,895
515,733
97,666
304,229
401,895
16,172
97,666
113,838
Variance
Audit suspensions and disallowances in the

amounts of P.832 million and 1.283 million,
respectively, remained unsettled as of year-end.
We had recommended and management agreed to
demand from all persons responsible/liable the
settlement of all outstanding audit suspensions and
disallowances; endorse disallowances to the City
Legal Office for necessary action/disposition; and
require all persons responsible to settle immediately
all suspensions within the prescribed period to
prevent suspensions from maturing into
disallowances.

of presentation of the financial statements due to errors
and deficiencies that misstates the affected account
balances, as follows:
a)
The 50 percent share of the barangays in the

collection of Community Tax Certificates amounting
to 3.708 million remained unremitted for two
years, depriving the 21 barangays of the immediate
use of the funds to finance priority programs and
projects.
We had recommended and management agreed
that the Officer-In-Charge, Accounting Department
and the City Treasurer effect the immediate
remittance of the share in the collection of
Community Tax Certificates to the 21 barangays.
C. RESULTS OF AUDIT
1.
As of December 31, 2013 the agency has not

reverted the remaining balances of the Priority
Development Assistance Fund (PDAF) totaling
4.183 million to the Bureau of Treasury.
The validity and accuracy of the Property, Plant and

Equipment (PPE) account balances amounting to
1.344 billion as of December 31, 2013 are
doubtful due to unreconciled discrepancies totaling
214.214 million between book balances and the
263
The unexpended CY 2012 LDRRMF of 2.000

million already transferred to the Trust Fund was
returned to the General Fund in payment of
LDRRMF expenses already obligated in calendar
year 2012; gasoline expense was charged against
the Quick Response Fund (QRF) without

Sangguniang Panlungsod Resolution declaring that
the City is under a State of Calamity; and Annual
Work and Financial Plan not in accordance with
Section 3.0, Joint Memorandum Circular No. 2013
dated March 25, 2013 of the NDRRMC, DBM and
DILG.
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
We had recommended and Management agreed to

return to the Trust Fund from the General Fund the
amount of 2.000 million and effect adjustments on
both sets of books; use the Quick Response Fund
as a stand-by fund only for relief and recovery
programs in times of actual calamity; and prepare
the LDRRMF Plan in accordance with prescribed
policies and procedures.
3.
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
15
3
11
1
A. BACKGROUND
February 9, 1994
1,116
3,592
15
4,723
2012
3,812,850
2,394,683
1,418,167
407,905
(53,230)
(232,574)
(370,848)
138,274
(92,483)
30,833
(123,316)
29,619
474,588
504,207
67,890
406,698
474,588
(38,271)
67,890
29,619
Accrued payables at year-end totaling 100.282

million and outstanding prior years obligations
amounting to 25.834 million were not supported
with adequate documents;
c)
Absence of details of Land account and

discrepancy of 132.144 million between balance
per books and GSD inventory report create doubt
on the reasonable valuation of Land account of
359.511 million;
d)
Failure to prepare and maintain lapsing schedule on

depreciation expense and ledger cards for each
category of property and equipment casts doubt on
the fairness of presentation of depreciation expense
for the year totalling 107.347 million;
e)
Unaccounted difference of 43.819 million between

the physical inventory report and balance per books
of PPE account;
27
Financial Position
(In Thousand Pesos)
2013
4,182,074
2,895,209
1,286,865
354,675
b)
Assets
Liabilities
Equity
Variance
Reclassification and adjustments to Other Assets

account totaling 290.484 million consisting of
accumulated unidentified reconciling items in cash,
reciprocal accounts and other accounts pertaining
to prior years and dormant account balances are of
doubtful validity in the absence of adequate
supporting documents and evidences;
Benjamin C. Abalos, Jr.

Crispina D. Espedido
Charito J. Magpantay
4. No. of Barangays
2012
a)
2. Key Officials

Temporary/Casual/Contractual
Elective Officials
2013

of presentation of the financial statements due to inability
to obtain sufficient appropriate audit evidence and apply
alternative audit procedures on the following gaps and
deficiencies:
CITY OF MANDALUYONG
City Mayor
City Treasurer
City Accountant
285,385
253,592
31,793
C. RESULTS OF AUDIT
1.
1. Legal Basis
2,735,714
2,599,011
136,703
Variance
Cash Flows
(In Thousand Pesos)

Recommendations
Implemented
Not Implemented
3,021,099
2,852,603
168,496
2012
Variance
369,224
500,526
(131,302)
264
f)
g)
h)
i)
Various unrecorded reconciling items in the bank

reconciliation statements with net amount of
43.015 million and absence of bank reconciliation
statements on eight bank accounts with balances
totaling 17.484 million
Review and analyze the reconciling items on loans

amounting to 28.408 million and make
representation with banks/lending institutions to
facilitate reconciliation and subsequent adjustment.
Adjustments on prior years expenditures totaling

44.597 million were not supported with vouchers
and supporting documents to establish validity of
the recorded adjustments;
Difference in the balances of reciprocal accounts

Due from Other Funds and Due to Other Funds
amounting to 36.241 million was not
eliminated/adjusted as of December 31, 2013 and
were
not
substantiated
due
to
the
absence/inadequacy of vouchers and supporting
documents; and
Failure to record RPT and SET receivable accounts
at the beginning of the year due to absence of
certified list of taxpayers and updated assessment
roll.
Procurements of various supplies and office

equipment aggregating 65.832 million for the
period January to November 2013 were made thru
shopping instead of the regular procurement
procedures provided under Section 10, 48.1 and
48.2 of the Revised Implementing Rules and
Regulations (IRR) of R.A. 9184.
Validity, propriety and regularity of expenditures on

meals/food and drinks for the period January to
August 22, 2013 totaling 20.234 million could not
be established or substantiated due to significant
delays in the submission of purchase orders and
corresponding notices of delivery.
Justify the validity, propriety and regularity of
expenditures on meals/food and drinks in line with
the provision of Section 343 of R.A. No. 7160.
Conduct public bidding as the regular mode of

procurement in accordance with the pertinent
provisions of the IRR of R.A. 9184; and refrain from
splitting purchase orders and/or contracts.
Grant of excessive cash advances to the Citys

accountable officers and laxity in monitoring
settlement/liquidation resulted to huge increase in
unliquidated advances of 16.949 million.
Establish the nature of prior years cash advances
and review past records and documents to
determine propriety of recording. Direct the
immediate settlement/liquidation of cash advances
granted in 2012 and 2013. Compel previous and
incumbent officials and employees to settle their
outstanding cash advances and stop authorizing the
grant of additional advances to those with
unliquidated cash advances.
Difference in the balances of loans payable

between book and bank records of 28.408 million
remain unreconciled as of audit date.
Long outstanding payables to BIR, GSIS, Pag-ibig

and Philhealth resulted from lack of adequate
monitoring and timely review of transactions on
withholding and collection of premiums and other
contributions; and delayed remittance of taxes,
premiums and other withheld amounts including
government contributions totaling 21.441 million
violated the provisions of pertinent laws, rules and
regulations that could cause payment of
surcharges, interest and penalties and is
detrimental to the interest of the employees.
Increase in allowances from the 1997 rates of

teachers and non-teaching personnel were charged
to the Special Education Fund (SEF) contrary to the
provisions of RA No. 5447 and Joint Circular No. 1,
s.1998.
Comply with the provisions of R.A. No. 5447 and
Joint Circular No. 1, s.1998; revert to the rate of
COLA chargeable to SEF to the December 31, 1997
rate; and stop the grant of rice allowance to both
teaching and non-teaching personnel of City
schools and COLA to administrative and faculty
members of RTU, Division City School Office
personnel and Mandaluyong Association of Nonteaching Personnel.
Remit the taxes, contributions and other withheld

amounts including government share to agencies
concerned within the dates specified in pertinent
laws, rules and regulations; conduct detailed review
of long outstanding and negative balances; and
strengthen internal accounting control on monitoring
and review of withheld amounts payable to
government agencies.
265
Shortfalls in estimated collections for 2013 totaled

812.172 million, with Real Property Tax (RPT)
having the highest deficit of 437.454 million,
denoting low collection efficiency, at the same time
creating doubt on the manner by which projected
revenues on RPT was arrived at considering the
actual revenues for 2011 and first semester of
2012.
Require City officials concerned to undertake

budget preparation and authorization procedures on
the basis of reasonable and/or realistic projection of
revenues for the ensuing year. Also, require the
City Treasurer and City Assessor to devise
strategies that will help raise the desired revenues
from real property tax and/or apply the available
remedies under Sections 256, 257 and 258 of R.A.
No. 7160, thereby collecting taxes due from
delinquent taxpayers.
3.
Cash Flows
(In Thousand Pesos)
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End

Recommendations
1.
A. BACKGROUND
June 18, 1949
Hon. Joseph E. Estrada

Ms. Liberty M Toledo
Ms. Rosario K. Planas
4. No. of Barangays
2013
10,100,270
8,636,435
1,463,835
(99,210)
(63,716)
(35,494)
527,991
1,622,326
2,150,317
412,230
1,210,096
1,622,326
115,761
412,230
527,991
c)
Overstatement of Drugs and Medicine Inventory

by 151.703 million due to unaccounted
issuance;
d)
Overstatement of Property, Plant and

Equipment by 29.158 million due to nonreclassification of unserviceable and obsolete
properties and equipment to Other Assets
account;
e)
Overstatement of Due from NGAs by 44.204

million because the City failed to account and
monitor advances made to the DBMProcurement Service; and
39
13,330
896
2012
16,914,877
6,518,893
10,395,984
Variance
1,753,300
1,718,441
34,859
2012
Variance
9,466,592
8,477,031
989,561
(571,602)
Unpaid portion of the sale of condominiums

units in Adriatico Gardens and U.N. Gardens
and the unpaid maintenance dues of the
occupants of the Numancia Residences that
were either not correctly or not recorded in the
books resulting in the understatement of
Accounts Receivables by 301.598 million;
overstatement of Other Structures by 178.950
million, overstatement of Gain on Sale of
Disposed Assets by 17.527 million;
understatement of Other Deferred Credits by
134.588 million; and understatement of
Miscellaneous Income by 3.655 million;
(In Thousand Pesos)
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
(710,738)
b)
Financial Position
(In Thousand Pesos)
2013
18,668,177
8,237,334
10,430,843
(1,282,340)
The Cash in Bank LCCA is understated by

15.806 million due to the net effect of
unrecorded transactions, stale checks
considered as outstanding checks and bank
accounts not supported by actual cash in bank;
9,353
3,938
Assets
Liabilities
Equity
722,856
a)
Permanent
Co-terminus
Elective Officials
1,186,684
2. Key Officials
City Mayor
City Treasurer
City Accountant
1,909,540
The Auditor rendered an adverse opinion on the fairness

of presentation of the financial statements because of
the effects of the accounting errors and deficiencies
noted in audit that affected the Cash, Receivables,
Inventory, PPE, Liability and Government Equity account
balances, as follows:
CITY OF MANILA
1. Legal Basis
Variance
C. RESULTS OF AUDIT
57
11
21
25

Implemented
Not Implemented
2012
633,678
159,404
474,274
266
f)
sources with defined specific purpose, these should

be utilized strictly in accordance with that purpose.
Outstanding legal cases and final legal

decisions that may give rise to loss of revenues
or occurrence of liability not disclosed in the
Notes to Financial Statements.
2.
Ineligible expenses such as incentive of elementary

and high school teachers; meals, allowances not
related to sport activities and expenses for foods
and drinks were charged to the Special Education
Fund in the total amount of 238.588 million.
We have recommended that the appropriation and

the actual expenses for Personal Services of the
City should not exceed the limitation of 45 per cent
of the total annual income from regular sources
realized by the City in the next preceding fiscal year.
We have recommended strict compliance with the

DECS, DBM and DILG Joint Circular No. 01,s. 1998
in the proper utilization of the SEF fund.
The garnishment of 51.414 million from the SEF

account was not supported with an approved
disbursement
voucher
and
documentary
requirements that would establish the propriety of
the transaction.
The Priority Development Assistance Fund (PDAF)

received by the City in 2013 and in prior years had
an unutilized balance of 31.868 million as of
December 31, 2013 resulting from the Citys failure
to fully implement the intended programs and
projects.
We have recommended that the City return the

unutilized PDAF balance to the Bureau of Treasury
for reversion to the Unappropriated Surplus in the
General Fund of the national government in
accordance with the Supreme Court Decision dated
November 19, 2013.
Procurement of Business Registration plates

bearing the picture and signature of the City Mayor
and the printing of forms with the printed name of
the City officials resulted to waste of government
resources in the total amount of P.695 million.
We have recommended that the Chief of the Bureau
of Permits and the City General Services Officer
consider the non-inclusion of pictures/images and
names and signatures in the business registration
plates and office forms, respectively. We also
recommended that management adopts a policy
that would prevent the irregular, unnecessary,
excessive, extravagant and unconscionable
expenditures or uses of government funds and
property in accordance with COA Circular No. 2012003 dated October 29, 2012.
We have recommended that management submit

an approved disbursement voucher and all the
documentary requirements that would establish
thepropriety of the amount garnished from the SEF
account of the City.
The appropriation and actual expenses of the City

for Personal Services in 2013 exceeded the 45 per
cent limitation set by Section 325(a) of the Local
Government Code by 1.248 billion and 661.341
million, respectively.
The correctness of the total payments made by the

City for garbage collection and disposal in the
amount of 512.564 million could not be
established due to inadequate documents showing
that the contractor complied with all the
undertakings provided in the contract and absence
of criteria/standard in evaluating the performance of
the contractor.
We have recommended that the Department of
Public Service submit all the documents proving the
contractors full compliance with their undertakings
as provided in the contract and the documents
required by COA Circular No. 2012-001. We also
recommended that the City consider establishing a
criteria/standard that will serve as basis on how the
performance of the contractor will be measured.
Funds from the Disbursement Acceleration

Program (DAP) received by the City of Manila were
not fully utilized, unutilized balance at year end is
11.60 million indicating that the purpose of the
fund have not been fully achieved. Also, P.236
million of the amount utilized was disbursed not for
its intended purpose.
3.
We have recommended that since funds from the

Disbursement Acceleration Program (DAP) had
been declared by the Supreme Court as
unconstitutional, the City of Manila return the
unutilized balance of 11.60 million to the Bureau
of the Treasury of the National Government. We
also recommended that should the City receive
funds from the national government or from other

Recommendations
Implemented
Not Implemented
267
36
3
22
11
C. RESULTS OF AUDIT
CITY OF MARIKINA
1.
A. BACKGROUND
1. Legal Basis

validity of property and equipment costing 908.604
million, depreciation expenses and accumulated
depreciation amounting to 11.667 million and 96.580
million, respectively, as of December 31, 2013 could not
be ascertained because of an unreconciled variance
between the balance per books and balance per physical
count; the absence of details or breakdown of reconciling
items recorded as property and equipment; incorrect
valuation of misclassified completed projects; and the
inadequacy, lack of depreciation or full depreciation of
several property and equipment sub-accounts.

July 22, 1996
2. Key Officials
City Mayor
City Treasurer
City Accountant
Del R. De Guzman
Thelma T. Quilingking
Erlinda G. Gonzales
Elective Officials
620
1,528
19
2,167
4. No. of Barangays
16
Formulation and implementation of the program

under the 20% Development Fund not in
accordance with the provisions of RA 7160.
a.
Financial Position
(In Thousand Pesos)
Assets
Liabilities
Equity
2013
5,921,116
1,187,448
4,733,668
2012
5,708,373
1,136,978
4,571,395
Variance
212,743
50,470
162,273
2012
Variance
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
1,657,532
1,457,676
199,856
1,495,076
1,349,309
145,767
We have reiterated our recommendation in

prior year that Management comply strictly with
the provisions under Sections 106 and 107 (b)
of RA 7160, ensure that the City LDP is
approved by the Sangguniang Panlungsod,
and that this be operationalized for the
execution
of
envisioned
programs/projects/activities for the Citys
constituents benefits.
162,456
108,367
54,089
Cash Flows
(In Thousand Pesos)
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
2012
Variance
(52,435)
80,473
(132,908)
(108,564)
(55,320)
(53,244)
113,326
67,951
45 ,375
(47,673)
1,284,165
1,236,492
93,104
1,191,061
1,284,165
(140,777)
93,104
(47,673)
Projects programmed for implementation under

the Citys Local Development Plan (LDP) were
not initiated by the City Development Council
(CDC) and not approved by the Sanggunian,
contrary to Section 106 of RA 7160. Hence, in
the formulation of the projects funded out of
the fund, the different sectors were not
represented, as outlined under Section 107 (b)
of the same Act.
b.
The CDC did not formulate the Annual

Investment Program (AIP), without which the
City is not guided with the specific programs
and projects to be undertaken under the Fund
while programs totaling 27 million were
covered with lump-sum appropriation.
We
have
reiterated
our
previous
recommendation for the CDC to: a) prepare
the AIP, as required under Section 3.1.2 of
Local Budget Circular No. 70 dated March 14,
2000, that specifically identifies priority
programs, projects and activities including the
detailed annual allocation for each PPA which
is compliant with the policy and guidelines set
forth under DILG-DBM Joint Memorandum
268
c.
Circular No. 2011-1; and b) submit the AIP to

the Sangguniang Panlungsod for proper
approval.
adjust and transfer the amount of 51.883

million from the respective bank accounts of
the GF-Proper to 20% DF.
Non-compliant programmed projects in the

total amount of 66.879 million or 75.01
percent, resulted in the improper utilization of
the 20% Development Fund. This is not
pursuant to Sections 3 and 4 of DILG and DBM
Joint Memorandum Circular (JMC) No. 2011-1
dated April 13, 2011. This gave rise to the nonachievement of the purpose for which said
Fund was established to the disadvantage of
the intended beneficiaries.
re-compute all releases prior to CY 2008 of the

distribution of proceeds from IRA credited to
the respective accounts of the GF-Proper and
20% DF and discrepancies noted be
accordingly adjusted.
Once transferred to the 20% DF, appropriate

the amounts for projects which shall contribute
to the attainment of desirable socio-economic
development and environmental management
outcomes that shall partake the nature of
investment or capital expenditures.
We have reiterated our previous recommendation

that Management:
allocate the 20% DF for development projects

that shall contribute to the attainment of
desirable socio-economic development and
environmental management outcomes and
shall partake the nature of investment or
capital expenditures; and
The Special Education Fund (SEF) for CYs 2011 to

2013 was budgeted and spent mostly on items
which are not among the listed priorities under R.A.
7160 and DECS-DBM-DILG Joint Circular No. 01
dated April 14, 1998
We have recommended that the School Division
Superintendent and the Local School Board:
utilize the Fund to finance priority development

projects and programs, as embodied in the
duly approved LDP that directly support the
Philippine Development Plan, the MediumTerm Public Investment Program and the
Annual Investment Program
formulate the budget for SEF following the

priorities set under Sections 272 and 100(c) of
R.A. 7160 and DECS-DBM-DILG Joint Circular
No. 01 with due consideration of the related
concerns and issues reported by the school
officials; and
The huge cash balance available for operations as

of December 31, 2013 amounting to 111.098
million, pertains to current and prior years projects
programmed for implementation and classified
under the MOOE and were not implemented in
2010 to 2013. Also, the unexpended balance of
MOOE of 79.628 million was not re-appropriated
in the ensuing years, contrary to Section II.5 of
DILG Memorandum Circular No. 99-66. As a result,
the realization of development projects that could
have been implemented using the funds was
affected.
encourage the school officials to formally report

their issues and concerns for the proper
consideration and deliberation of the Local
School Board.
We have recommended that the Local School
Board and concerned City Officials:
refrain from utilizing the SEF for purposes other
than those enumerated in Sections 272 and
100.c of R.A 7160 and Section 4 of DECS, DBM
and DILG Joint Circular No. 01;
We have recommended that the City re-appropriate

the amount in the Budget Year 2014 for projects
compliant with the guidelines set under Section 3 of
DILG and DBM Joint Memorandum Circular (JMC)
No. 2011-1, which specifically enumerates the
different development projects which may be funded
out of the 20% DF, categorized namely as social,
economic and environmental development.
stop the inappropriate charging of allowances

and other benefits against the SEF. Seek
authority from the City Council for the payment
of salaries and wages, research and evaluation
allowance, longevity pay, hazard pay, and other
personnel related benefits to be charged against
the General Fund, subject to the availability of
funds for the purpose and the ceiling limitation
on Personal Services;
We have also reiterated our recommendations

contained in the interim audit report as of June 30,
2013 that pertains to inaccurate computation by
DBM of the distribution of proceeds from Internal
Revenue Allotment (IRA) for General Fund (GF)Proper and 20% DF as follows:
submit authority for charging longevity pay,

hazard pay and financial assistance against the
SEF; and
269
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
cause the restoration of the amounts

inappropriately charged against the SEF to the
General Fund.
3.

Recommendations
20
7
9
4

Implemented
Not Implemented
1.

March 1, 1995
2. Key Officials
Jaime R. Fresnedi
Anastacio L. Mioza
Jaime A. Ventura
Permanent
Co-terminus
Elective Officials
464
2694
20
3,178
4. No. of Barangays
Financial Position
(In Thousand Pesos)
Assets
Liabilities
Equity
2013
4,412,167
2,505,663
1,906,504
2012
3,938,332
2,547,407
1,390,925
Variance
473,835
(41,744)
515,579
2013
3,063,153
2,399,936
663,217
2012
2,780,243
2,434,832
345,411
2012
440,038
297,939
(7,685)
204,182
286,480
490,662
7,446
279,034
286,480
196,736
7,446
204,182
Delayed submission of reports and transaction

documents up to 277 days.
Variance
282,910
(34,896)
317,806
2013
(198,409)
We have recommended that the City Treasurer, City

Accountant and other concerned officials submit
transaction documents within the prescribed period
as provided under Sections 6.03 COA Circular No.
95-006 and Section 70, Volume I of the NGAS
Manual for LGUs. Likewise, we request for the
immediate submission of the unsubmitted
documents to the Office of the Auditor.
Cash Flows
(In Thousand Pesos)
Cash from
(206,094)
2.
(In Thousand Pesos)
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
62,321

of presentation of the financial statements because the
validity, existence and correctness of the Property, Plant
and Equipment recorded at 3,609.220 billion is doubtful
due to inclusion of the value of burned property
amounting to 74.270 million, unvalidated balance of
PPE amounting to 1.026 billion, due to failure to
complete the Report on the Physical Count of Property,
Plant and Equipment (RPCPPE) and the non-submission
of the Inventory and Inspection Report of Unserviceable
Property. Moreover, the details of assets and liability
accounts totaling 392.985 million and 9.584 million,
respectively, initially recorded as for reconciliation in
the e-NGAS subsidiary ledgers have not been
established. Likewise, the Cash in Bank-Local Currency,
Current Account balance of 382.572 million is
overstated by 32.991 million due to unrecorded
disbursements, deposits, debit/credit memoranda and
other reconciling items. Cash Advance totaling 88.572
million remained unliquidated at year-end overstating the
Cash and Receivable accounts and understating the
affected expense accounts. The Real Property
Tax/Special Education Tax (RPT/SET) Receivables and
their corresponding Deferred RPT/SET Income
amounting to 718.391 million and 398.781 million,
respectively are unreliable since it was not based on a
Certified Taxpayers List.
A. BACKGROUND
City Mayor
City Treasurer
City Accountant-OIC
(92,084)
C. RESULTS OF AUDIT
CITY OF MUNTINLUPA
1. Legal Basis
(29,763)
Variance
Documents required to complete technical review of

contracts not submitted - 88.300 million.
We have recommended that the City Mayor instruct
the concerned City Engineer to comply with the
submission of the required documents pursuant to
142,099
270
showed four barangays with unreconciled amount

totaling to a negative P.207 million.
Section 4(6) of PD 1445 and in order to complete

the technical review and evaluation of the identified
projects.
We have recommended that the City release the

barangay shares from the RPT collections within the
prescribed period as provided under Section 271(d)
of RA 7160. Likewise, we recommended that the
City Accountant adjust/reconcile the shares of the
four barangays with the negative balance and
record the cost of electric bills of barangay
streetlights deducted from the barangay shares to
establish the correct balance of the Due to LGUs
account (418).
Disbursement vouchers not submitted for audit 26.089 million

We have recommended that the City Mayor require
the Head of the Accounting Office to cause the
submission of the above paid vouchers and to
strictly comply with the provisions of COA Circular
Nos. 2009-006 and 95-006 dated September 15,
2009 and May 18, 1995, respectively and Section
100 of Presidential Decree No. 1445.
Non-preparation of the Local Disaster Risk

Reduction Management Fund Investment Plan
(LDRRMFIP), inadequate supporting documents for
expenditures charged to the Local Disaster Risk
Reduction Management Fund (LDRRMF) 3.882
million and non-classification of the unexpended
balance of the LDRRMF under the Trust Liability
DRRM in the Trust Fund book 61.204 million.

bidding documents and additional documentary
requirements provided under COA Circular No.
2012-001 dated June 14, 2012 to avoid
suspensions of the transactions. Also, include the
detailed breakdown of the ABC and contract
amount to determine the reasonableness of the
contract price.

concerned strictly follow the guidelines outlined
12, 2012 on the accounting and reporting of its
Local LDRRMF.
Payments for the garbage collection and disposal

services were processed and paid despite the lack
and insufficiency of documents in violation of
Section 4(6) of P.D. 1445, thus, the validity and
regularity of the transaction could not be
ascertained.
The amount appropriated for Gender and

Development (GAD) for the year 2013 was deficient
by 2.000 million. Likewise, the agency failed to
submit the GAD accomplishment and utilization
report for CY 2013.
Non-revision of the Schedule of Fair Market Value

for real property.
We have recommended that the
We have recommended that management:
City Assessor undertake the general revision

of real property assessments once every three
years pursuant to Sections 212, 219 and 220
of RA 7160 and recent directive from
Department of Finance and Department of
Interior and Local Government to ensure that
the bases for the collection of RPT and SET
are current and realistic that may afford the
City of additional income to finance its various
programs, projects and activities.
City Council facilitate the enactment of an

ordinance of the SFMVs of real property that
will serve as a basis in the general revision of
real property assessment and classification.
strictly comply with the 5% mandatory

appropriation for GAD, wherein the basis of
computation is the total appropriation for the
year.
require the GAD Focal Point to prepare the
GAD accomplishment report in order to monitor
the implementation of the GAD Plan and GAD
related program/activities and projects.
require the City Accountant to submit GAD
utilization report to determine the nature for
which GAD fund was expended.
The releases of the barangay shares from Real

Property Tax (RPT) collections of 121.435 million
for the first, second and third quarters of 2013 were
delayed by 3 to 151 days while the barangay shares
in 2013, 2012 and 2011 in the total amount of
4.655 million were still not released as of
December 31, 2013. Moreover, accounting records
Forgone income from business permits and licenses

- 1.658 million.
We have recommended that the personnel tasked
in the assessment of business taxes and licenses
verify the accuracy of the gross receipts being
declared by the contractor/supplier of the City.
Likewise, conduct the review and examination of
books of accounts and records of businesses
271
We have recommended that Management stop the

granting of transportation allowances to City
government officials and employees who are
assigned government vehicles in compliance with
the provisions of Local Budget Circular No. 79, 102
and COA Circular No. 2000-005 dated April 1, 2005
January 17, 2013 and October 4, 2000,
respectively. Require the said City government
officials and employees to refund the transportation
allowances granted to them during the year. The
City Accountant should ensure that Transportation
Allowance is not given to those who were issued
government vehicles.
operating in the City as provided for under Section

171 of R.A. 7160 and authorized under Section 172,
Title VI of the Citys Revenue Code.
We also enjoined the Chief, Business Permit and
Licensing Office (BPLO) to conduct thorough tax
mapping of all businesses operating in the City to
come up with correct business taxes due and
demandable that could have finance more City
Projects. For those contractors/suppliers of the City
Government, the Chief, BPLO should request from
the City Accountant/City Treasurer the amount of
payments made by the City to them as basis in the
assessment of their business taxes.
The duties and responsibilities of the consultants

were not indicated in the contract of services and
their accomplishment reports were not submitted.
Moreover, payments to consultants were recorded
in the books as Salaries and Wages Contractual
(Code 706) instead of Consultancy Services (Code
793).
We reiterated our previous recommendation that

payment of honoraria to officers and members of
the committees performing functions inherent to
their regular duties and responsibilities be stopped.
The officers and members of said committees
should be required to refund the honoraria paid to
them.
We have recommended that the City indicate the

duties and responsibilities of the consultants in the
contract of service as required under the CSC
Resolution. Likewise, require the submission of
accomplishment reports for proper evaluation and
record the payment under Consultancy Services.
Audit of Salaries and Wages Contractual (Code

706) account disclosed: (a) Personnel hired under
Contract of Services/contractual employees were
appointed/ designated as department heads and to
other various career positions contrary to Section
15, Rule XIII, of the CSC Revised Omnibus Rules
on Appointments; and (b) Payments of salaries and
wages under contractual or contract of services
amounting to 20.663 million were recorded under
the Consultancy Services (Code 793) account
instead of Salaries and Wages Contractual (Code
706), while, some payrolls were paid without the
certification and approval of the authorized City
officials.
Payments to service providers not subjected to

withholding tax 117.358 million.
We have recommended that the Accounting Office
ensures that the required and appropriate
withholding taxes are deducted before making
payments to service providers and utility companies
in accordance with the above-mentioned provisions
and the same are remitted to the BIR within the
prescribed period.
Audit suspensions and disallowances amounting to

72.490 million and 1.853 million, respectively,
remained unsettled as of year-end.
We recommended that management enforce the
immediate settlement of suspensions and
disallowances in accordance with Section 7.1.1 of
COA Circular No. 2009-006. Henceforth, ensure
that government auditing rules and regulations are
strictly complied with before effecting payment to
minimize suspensions and disallowances in audit.

review thoroughly the recording of transactions to
avoid error/or misclassifications of accounts
resulting in the misstatements of the account
balances in the financial statements. Moreover,
entries in the Journal Entry Vouchers should be
correctly recorded and posted to the appropriate
GLs and subsidiary ledgers. Likewise, ensure that
all claims are supported with complete
documentations.
Honoraria totaling 4.431 million were granted to

officers and members of various special committees
the function of which were inherent to the regular
functions of the City.
3.

Recommendations
Implemented
Not Implemented
Transportation allowances were granted to City

Officials in spite of the assignment of motor vehicles
for their use in the performance of their official
functions.
272
22
2
16
4
C. RESULTS OF AUDIT
CITY OF NAVOTAS
1.
A. BACKGROUND
1. Legal Basis

of the presentation of the financial statements due to the
significant effect of the following errors:

June 24, 2007
2. Key Officials
City Mayor
Hon. John Reynald M.

Tiangco
Ms. ConsolacionAgcaoili
Ms. Evangeline P. Cruz
City Treasurer
City Accountant
Permanent
Co-terminus
Elective Officials
317
107
a)
Unreliable basis of RPT and SET Receivables setup;
b)
Erroneous
c)
Unrecorded receivables from DBM-PS;
d)
Unreconciled accounting records and Report on the

Physical Count of Property, Plant and Equipment
(RPCPPE); and
e)
Obligations not properly certified by concerned

Department Heads and not duly supported by
sufficient documentary evidence.
2.
The desirable socio-economic development and

environmental outcomes in the utilization of the 20
percent City Development Fund (CDF) were not
optimally achieved due to deviations from the
provisions of Sec. 287 of Republic Act (RA) 7160
and Sections 2.3 and 4 of the Department of Interior
and Local Government (DILG) and Department of
Budget
and
Management
(DBM)
Joint
Memorandum Circular (JMC) No. 2011-1 in terms of
the budgetary appropriation and utilization of the
20% of the Citys annual internal revenue allotment
for development projects.
14
438
4. No. of Barangays
14
Financial Position
(In Thousand Pesos)
Assets
Liabilities
Equity
2013
1,743,299
343,476
1,399,823
2012
1,880,039
436,742
1,443,297
Variance
(136,740)
(93,266)
(43,474)
2013
2012
Variance
663,214
601,973
61,241
649,315
592,726
56,589
(In Thousand Pesos)
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
2013
2012
recording
of
mCHITS
Project;
We have recommended that the Chief Executive of

the City take on his responsibility as provided under
Section 5 of the DILG-DBM JMC No. 2011-1 to
ensure that the 20% of the IRA is optimally utilized
to help achieve desirable socio-economic
development and environmental outcomes.
13,899
9,247
4,652
Cash Flows
(In Thousand Pesos)
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
Variance
4,049
(83,056)
87,105
(192,292)
(220,236)
27,944
(25,527)
(14,749)
(10,778)
The City has not reverted the balances of the

remaining Priority Development Assistance Fund
(PDAF) totaling 18.499 million to the Bureau of
the Treasury as required in SC Decision G.R. Nos.
208566, 208493 and 209251, all dated November
19, 2013.
(213,770)
625,403
411,633
(318,041)
943,444
625,403
104,271
(318,041)
(213,770)

as of December 31, 2013 be remitted to the Bureau
of the Treasury.
273
Trust Funds amounting to P.665 million, intended

for specific purpose, was disbursed for the payment
of six (6) units motorcycle chargeable against the
Energy Development and Livelihood Fund (DLF)
that is yet to be received from the Department of

Energy, in violation of Section 305 (e) of Republic
Act (RA) 7160 as well as Sections 100 and 101,
Volume I of the Manual on the New Government
Accounting System (NGAS) for Local Government
Units.
accomplishments by attribution to GAD amounting

to 15.303 million or a total of 18.268 million fell
short of the fund requirement of 30.936 million
mandated in Section 36 of RA 9710. Moreover,
accomplishments by attribution totaling 13.496
million are not GAD related or lack information on
how the activities satisfied the objectives set forth in
the PCW-NEDA-DBM Joint Circular No. 2004-1.
We have recommended that required documents be

submitted to the Office of the Auditor for evaluation
and that transfer of fund be effected to reimburse
the project represented by the account Due to Other
NGAs-DPWH
(code
416-2)
which was
inappropriately used for an unauthorized purpose.
We advised Management to appropriate the

mandated funding requirement equivalent to 5% of
the annual budget and to submit a more detailed
accomplishment report that will relate the
accomplishments by attribution to the GAD
guidelines in the development of programs, projects
and activities that will promote gender responsive
governance, protect and fulfill womens human
rights, and promote womens economic
empowerment.
The City is likely to incur losses in terms of

unremitted collections and additional expenses for
administration costs such as wages and utilities for
failure (a) to comply with Sec. 69 of PD 1445, (b) to
enforce the responsibility of the beneficiary under
the terms and conditions set forth in the contract for
free use of a housing unit, (c) to formulate an
administrative cost recovery plan and (d) to adopt
the principles of internal control (Sec. 123, P.D.
1445) in management of the Navotas Residences.
Moreover, erroneous recording and poor monitoring
of receivables and collections affect the
presentation of certain accounts in the citys
financial statements.
3.

Recommendations
No. of audit recommendations
Implemented
Not Implemented
11
3
8
0
CITY OF PARAAQUE
the City Treasurer to assign a regular

collecting officer to collect the payment for
water
consumption
and
issue
the
corresponding official receipt to the
beneficiaries of the Navotas Residences;
A. BACKGROUND
1. Legal Basis
the city official responsible for authorizing the

utility worker to collect from the housing
beneficiaries be held accountable for the
unremitted collections;

February 5, 1998
2. Key Officials
City Mayor
City Treasurer
City Accountant
the Housing Administrator to see to it that

applicable provision of the contract is enforced
on beneficiaries who fail to pay their water bills
on time;
Hon. Edwin L. Olivarez

Anthony L. Pumlano
Anthony C. Tanael
Permanent
Elective Officials
the City Accountant to record the payment of

water bills for the Navotas Residences and
other housing facilities as receivables and to
maintain subsidiary ledgers per beneficiary;
4. No. of Barangays
the City Government to adopt a cost recovery

plan to cover at least the administration costs
of each housing facility.
702
5,817
19
6,538
16
Financial Position
(In Thousand Pesos)
Total appropriation for Gender and Development

(GAD) for calendar year 2013 amounting to 3.716
million of which 2.965 million was utilized and
added to other city departments reported
Assets
Liabilities
Equity
274
2013
6,164,501
4,547,973
1,616,528
2012
5,405,899
4,250,326
1,155,573
Variance
758,602
297,647
460,955
these were not submitted

Office for post-audit.
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
2012
Variance

3,473,882
2,850,211
623,671
2,872,463
2,702,616
169,847
601,419
147,595
453,824
Cash Flows
(In Thousand Pesos)
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
2013
2012
791,752
389,502
402,250
(283,498)
(445,664)
162,166
(230,185)
(47,776)
(182,409)
278,069
228,399
506,468
(103,938)
332,337
228,399
382,007
(103,938)
278,069
We have advised the Head of the Agency to require

the Office Heads concerned to strictly adhere to the
provisions of COA Circular No. 97-002, to ensure
the proper granting, utilization and liquidation of all
cash advances.
Further, the Treasurer and City Accountant have
been advised to compel all regular and special
disbursing officers to liquidate their outstanding
cash advances both for current and prior years and
to discontinue the granting of additional cash
advances unless all prior cash advances have been
liquidated. In cases of failure to comply, we have
recommended for the withholding of their salaries
without prejudice to the filing of appropriate charges
against them as prescribed under CSC Resolution
No. 040676 dated June 17, 2004.
The Auditor did not render an opinion on the fairness of

presentation of the financial statements because the
Citys records did not permit the application of other audit
procedures to establish the validity of some accounts as
follows:
a)
Unreconciled discrepancy of 1.669 billion between

the results of the physical count of the Property,
Plant and Equipment (PPE) and the property and
accounting records, thus, the validity, accuracy and
existence of PPE accounts with an aggregate
acquisition cost of 4.866 billion cannot be
ascertained.
The Citys Schedule of Fair Market Values (SFMV)

for their real property units was not revised since
1997 and the general revision of real property
assessments was not conducted every three years.
We have recommended that all concerned City
officials immediately undertake appropriate legal
actions to facilitate proper execution of all laws and
policies governing the revision of appraisal and
assessment of real properties for taxation purpose
so that the prayer for lifting/dissolution of the
Temporary Restraining Order may be given
favorable consideration by the Third Division of the
Supreme Court of the Philippines. Otherwise, the
City Government will continue to experience cash
flow crunch in view of the massive expenditures
without corresponding increase in collection of local
taxes.
b) The year-end balances of the inventory accounts

totaling 166.303 million were of doubtful accuracy
due to the absence of physical inventory and
complete Summary of Supplies and Materials
Issued (SSMI) as bases of the City Accountant to
adjust the recorded value of the ending inventories.
c)
Outstanding cash advances accumulated to

201.996 million as of December 31, 2012 due to
Managements continuous failure to observe rules
and regulation governing grant and liquidation of
cash advances.
Variance
C. RESULTS OF AUDIT
1.
to the City Auditors
The validity and correctness of balances of the Real

Property Tax (RPT) and Special Education Tax
(SET) Receivables at the end of the year cannot be
ascertained due to the absence of certified list of
taxpayers showing realty taxes due that shall be
used as the basis in setting up of receivables at the
beginning of the year.
Ad valorem tax on idle land amounting to 22.599

million was not imposed and collected by the City
during the year.
We have recommended that Management make
representation with the City Council for the passage
of an ordinance authorizing the City Treasurer to
impose additional ad valorem tax on idle land at the
rate not exceeding five percent of the assessed
value as authorized under Section 236 of Republic
d) The legality, validity and propriety of Official

Receipts and Disbursement Vouchers (DVs)
amounting to 648.593 million and 332.561
million, respectively for the months of November to
December 2012 could not be ascertained because
275
Act 7160 to maximize the collection of taxes on real

property.
The City incurred a total cash deficit of 2.404

billion for current operations as projected income
was not fully collected during the year.
We have advised the Local Finance Committee and
the officials concerned to use the Cash Flow
Analysis in monitoring cash inflows against outflows
to ensure that trust liabilities are used only for their
intended purposes and that sufficient cash is
available to settle all obligations as they fall due.
Further, cost-cutting measures and strategies to
improve cash position be adopted to rectify the
situation.
The balance of Cash in Bank, Local Currency

Current Account was overstated by 23.617 million
due to unrecorded ATM payrolls and other
reconciling items which could not be substantiated
by the Management.
We have recommended that:
all concerned offices to exert extensive efforts

in retrieving the unrecorded/ missing official
receipts, disbursement vouchers and payrolls
together with its supporting documents for
immediate submission to the City Accounting
Department as basis in recording in the books
of accounts.
the City Personnel Department to
reconstruct/reprint the unsubmitted/missing
payrolls for immediate processing and
submission to the City Accounting Department.
the City Treasurer to make representation with

the bank officials to obtain copies of the banks
debit and credit memos to support the
necessary adjustment to related asset and
government equity accounts.
the City Accountant and the City Treasurer to

conduct quarterly reconciliation of the
subsidiary ledger and cashbook balances in
compliance with Section 181, Volume 1 of the
GAAM, Volume I to ensure the correctness
and completeness of the recorded entries.
henceforth, appropriate actions provided under

Section 122 of P.D. 1445 be imposed against
liable officials for the unjustified failure to
submit official receipts, disbursement vouchers
and payrolls to support collections and
disbursements.
The Offices of the members of the Sangguniang

Panlungsod hired 235 casual employees for sixmonth employment period, renewable semiannually, to perform services beyond the call of
duties and functions of the Office as legislative
body. Likewise, the City hired 109 casual
employees and 527 personnel through job order
scheme without authorized project(s) to be
undertaken.
the Offices of the members of the

Sangguniang Panlungsod as the legislative
body of the City undertake activities within the
bound of their mandated duties and functions
as prescribed under Section 458 of RA 7160.
authorized
City
officials
verify
the
completeness and validity of the Daily Time
Records (DTRs) attached to the payrolls to
ensure that payment of salaries is
commensurate to the actual services rendered.
concerned City officials strictly comply with

Section 77 of R.A. 7160 which requires that a
specific local project should be duly authorized
by the Sangguniang Panlungsod prior to the
hiring of personnel on a job order basis.
observe strict compliance with the

memorandum issued by the Human Resource
Management Office dated August 11, 2011
relative to the use of the Biometric Attendance
Recording System.
The appropriation for Local Disaster Risk Reduction

and Management Fund (LDRRMF) is still below the
five per cent minimum requirement and the
unutilized balance of the fund at year-end was not
set up as a Special Trust Fund.
set up the unobligated/ unexpended LDRRMF for
MOOE and Quick Response Fund as a special trust
fund in the Trust Fund books and maintain separate
subsidiary ledgers identified by year to facilitate
monitoring of the fund within the five-year period
that it is allowed to be utilized. Since there is no
cash available to back up the transfer of the fund
from the General Fund to the Trust Fund books,
receivable/payable accounts be set up in both funds
for the meantime.
The City Budget Officer has likewise been advised
to see to it that the appropriation of the City for
LDRRMF is within the minimum amount set in R.A.
10121.
276
Since RA No. 9003 provides that LGUs who host

common waste management facilities shall be
entitled to incentives, Management has to make
representation with the City garbage contractor to
make good its commitment to establish an MRF
across the Palanyag Transfer Station without cost
to Barangay San Dionisio, Paranaque City.
Fund assistance from the Philippine Amusement

and Gaming Corporation (PAGCOR) totaling
26.775 million was spent for purposes other than
for which it was granted.
We have recommended that the provisions of
Section 309(b) of R.A. 7160 as well as the
guidelines issued by the management of PAGCOR
on the handling and utilization of the voluntary
assistance to the City be strictly adhered to.
Appropriations for the Gender and Development

Fund (GAD) is below the minimum 5% statutory
requirement and only 43.894 million or 32.34
percent of the appropriated funds was utilized for
the purpose.

exert diligent effort to retrieve the documents
pertaining to disallowed payments in the prior years
from her file to serve as basis in enforcing
settlement of all audit disallowances pursuant to
Section 7.1.1 of COA Circular No. 2009-006 dated
September 15, 2009.
We have advised the City Budget Officer to ensure

the provision of adequate funds for the
implementation of the Citys Annual GADs Plan in
the amount of not less than 5% of the total budget
for the year. Likewise, the GAD Focal Point of the
City is advised to coordinate with the implementing
departments/offices of related projects and closely
monitor its progress so that concerned residents
may avail of public services that will address the
identified gender issues and concerns within the
City.
3.

Recommendations
Implemented
Not Implemented
Absence of insurance coverage for City property

with net book value of 2.641 billion.
31
10
7
14
CITY OF PASAY
We have recommended that Management furnish

the GSIS with a copy of the latest inventory report
of its insurable property so that the appraisal
thereof and the computation of the amount of
insurance premiums payable by the City may be
made. Henceforth, strict compliance with R.A. 656
be observed to ensure that the City will be
compensated or indemnified for property damages
or losses caused by fire or earthquake.
Unsettled disallowances amounting to 28.769

million as of December 31, 2012.
A. BACKGROUND
1. Legal Basis

August 16, 1947
2. Key Officials
City Mayor
City Treasurer
Full-service Materials Recovery Facilities (MRFs)

were not established in the barangays which may
weaken the cleanliness and sanitation drive of the
City Government and could jeopardize the national
program on the protection of public health and the
environment.
City Accountant
Hon. Antonino G. Calixto

Mr. Manuel E. Leycano,
Jr.
Ms. Alegria T. Casugay
Permanent
Co-terminus
Elective Officials

The limitation/restrictions prevailing in the
barangays as to financing, scarcity of barangayowned/-leased land or open space, and the
sensitivity of constituents to foul-smell-producing
facility are unavoidable, thus the City, in satisfaction
of the provisions of law, could establish on its own,
at least two mega MRFs to service the two districts
of the City.
4. No. of Barangays
277
1,541
5,268
16
6,825
201
in Bank- LCCA by 25.571 million and overstatement of

Other Assets by 25.571 million due to transfer of
dormant cash in bank balance to Other Assets.
Financial Position
(In Thousand Pesos)
Assets
Liabilities
Equity
2013
8,885,320
5,388,650
3,496,670
2012
8,085,582
3,923,590
4,161,992
Variance
799,738
1,465,060
(665,322)
2012
Variance
2.
Implementation by the Office of the Vice-Mayor

(OVM) and Sangguniang Panlungsod (SP) of
various programs, including those not within their
mandates and bearing various deficiencies
unnecessarily increased Other Maintenance and
Operating Expenses by 360.166 million.
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
3,444,148
3,505,762
(61,614)
3,055,078
3,429,690
(374,612)
We have recommended that the OVM and SP: (i)

stop immediately the implementation of programs,
including the hiring of and rendering of services by
job order personnel (JOP), from all funding
sources, such not being within their respective
mandates but that of the City Mayor (CM) as the
Local Chief Executive (LCE); (ii) prioritize activities
relating to the performance of their mandates
especially those necessary to the timely and
successful implementation of approved planned
program, project, and activities (PPAs) for the
general welfare of the City and its constituents; (iii)
ensure that PPAs are implemented by the
offices/departments with the mandates to implement
the same; (iv) strictly observe the inclusion only of
PPAs pertinent to their mandates in their respective
Annual Investment Plans (AIPs) as culled out from
the approved Comprehensive Development Plan
(CD) and Local Development Investment Plan
(LDIP); and (v) provide appropriations only for PPAs
in the approved AIP based on the approved CDP
and LDIP relative to their respective mandates.
389,070
76,072
312,998
Cash Flows
(In Thousand Pesos)
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
2013
2012
Variance
369,184
362,747
6,437
(847,220)
(592,103)
(255,117)
434,752
234,997
199,755
43,284
626,704
583,420
5,641
621,063
626,704
37,643
5,641
(43,284)
C. RESULTS OF AUDIT
1.

material misstatements of account balances and
deficiencies noted in audit, as follows:
(a)
understatement of the Real Property Tax Receivable
and Deferred Real Property Tax Income by 109.847
million, Due to LGUS by 13.689 million, and
Government Equity by 26.181 million due to erroneous
recording and distribution to barangays of their shares in
the collections of Real Property Tax on idle lands; (b)
understatement of Cash in Bank - Local Currency,
Current Account (LCCA) by 72.254 million, and
overstatement of Due from Other Funds by 15.630
million and Due to Other Funds by 53.477 million due
to erroneous recording and offsetting of the reciprocal
accounts; (c) overstatement of RPT-related receivables
of 708.996 million, liabilities of 628.745 million and
understatement of Due from Other Funds by 185.042
million, Due to Other Funds by 185.042 million and
Government Equity by 106.738 million due to
erroneous recording of land conveyed by the Philippine
Reclamation Authority in payment of RPT liabilities; (d)
understatement of Cash in Bank-LCCA by 485.445
million due to disbursement and distribution to barangays
of advance collections; and (e) understatement of Cash
Non-determination of the existence and accuracy of

the Due to Other NGAs account of 40.900 million
We had recommended and Management agreed to:
278
require (i) the OIC, Office of the City

Accountant (OCA) to prioritize the analysis of
the balances of the Comprehensive
Development
Fund
(CDF)/
Priority
Development Assistance Fund (PDAF) to
confirm the balances for remittance to the
Bureau of the Treasury (BTr) and prepare the
necessary documents for the immediate
remittance of the same to the BTr and (ii) the
CT to prioritize the remittance of the balances
of all CDF/PDAF to the BTr;
inform immediately the congressional

representative of the need to stop all
disbursements from the remaining PDAF as
well as cash advances (CAs) drawn; (ii) to
require the accountable officer to stop
disbursements from all CAs released from the
PDAF; and (iii) to require the refund of all
disbursements from the PDAF after the

effectivity of the Supreme Court (SC)s
Temporary Restraining Order (TRO) and
decision on the unconstitutionality of the
CDF/PDAF of the current and previous years;
require (i) the OIC, OCA and City Treasurer

(CT) to stop immediately the processing of
disbursements and payments out of the PDAF
and to act on the immediate refund and
remittance of the PDAF due to the BTr; and (ii)
the OIC, OCA to make appropriate
adjustments in the books upon receipt of the
refund of the PDAF; and
require the OIC, OCA (i) to coordinate with the

Accounting Office of the concerned national
government agencies (NGAs) and to
undertake the reconciliation of the recorded
payables with the said NGAs; (ii) to submit
liquidation reports and supporting documents
and return any excess funds, where
necessary, to settle obligations to NGAs; (iii) to
determine the agencies to which the total
balance of 5.018 million is due, to establish
the accuracy and validity of the said
obligations, and to remit/settle the obligations
with the concerned NGAs; (iv) to revisit the
MOA with the NGAs to determine the proper
disposition of unutilized funds, however, in the
absence of the MOA, coordinate with the
concerned NGAs regarding the unutilized
balances of the fund transfers to establish the
accuracy of the said balances for disposition;
and (v) to coordinate with the DOST for the
issuance of the Deed of Donation to the
concerned cooperative so appropriate
adjustments could be made in the books.
Deficiencies in inventory management, reporting,

and recording of drugs and medicines (DAMs)
compromised the existence, completeness and
accuracy of Drugs and Medicines Inventory of
18.088 million and Drugs and Medicines
Expenses of 58.348 million
require
the
Supply
Officer
(SO)/Pharmacists/staff of the Pasay City
General Hospital (PCGH), CHO, SP, health
centers, Botika ni Toni at Emi (BTE), and
satellite barangay centers (SBCs) (i) to
prepare a monthly report of receipts,
issuances, and balances of DAMs and submit
the same to the GSO; (ii) to maintain stock
cards (SCs) for each type of DAMs; and (iii)to
prepare and submit monthly to the GSO the
Requisition and Issue Slips (RISs) for the
actual issuances/distribution of DAMs for
consolidation and preparation of the Summary
of Supplies and Materials Issued (SSMI);
direct the GSO (i) to conduct the semestral

physical count of DAMs and to prepare the
Report of Physical Count of Inventory (RPCI),
and submit the same to the Office of the City
Auditor within the prescribed period; (ii) to
prioritize the development of an inventory
management system to facilitate the control,
monitoring, and recording of inventories not
only of DAMs but other inventory items; and
(iii) to prepare the SSMI and to submit the
same to the OCA for recording; and
direct the OIC, OCA (i) to ensure the

correctness of the Drugs and Medicines
Inventory account balance at yearend, to
reconcile the discrepancy noted, and to make
the necessary adjustments in the book; (ii) to
maintain SLCs for DAMs to support the
reported Drugs and Medicines Inventory
account balance at yearend (ii) . OCA to
record issued/distributed DAMs based on
SSMIs with RISs.
Deficiencies in the grant, liquidation and reporting of

Cash Advances (CAs) of accountable officers (AOs)
affected the completeness and accuracy of
Advances to Officers and Employees of 44.750
million
require (i) the concerned heads of

departments/offices to prepare their respective
PPMP, complete with the information required
under the pertinent provisions of the IRR to
facilitate the preparation of the consolidated
Annual Procurement Plan (APP); (ii) the City
Health Office (CHO) to evaluate the need to
conduct medical and dental missions and to
procure
DAMs
needed
for
their
implementation; and (iii) the BAC Secretariat
to consolidate the Project Procurement
Management Plans (PPMPs) into the APP;
279
require (i) the OIC, OCA to enforce strictly the

liquidation of CAs within the prescribed period
and to monitor compliance with the same; to
send demand letters or notices to AOs
demanding the liquidation of outstanding CAs;
and to withhold the salary or allowances of
personnel with CAs due for liquidation; and (ii)
the CLO to take immediate appropriate action
and/or legal remedies against personnel no
longer serving in the City but with outstanding
CAs; and to explain its lack of action on the
settlement of outstanding CAs in spite of the
request from the OIC, OCA; and
3.
(In Thousand Pesos)
inform all AOs to observe strictly the

prohibition on the transfer of CAs to other
personnel of the City Government or NGAs to
preclude handling and disbursement of cash
by those not responsible/accountable for their
disbursement and liquidation; and (ii) to
require all AOs to settle/liquidate their CAs to
ensure that expenses incurred for the year are
recorded and preclude the overstatement of
the Advances to Officers and Employees
account and the understatement of the related
expense accounts.
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
6,408,182
4,362,078
2,046,104
Variance
319,825
171,609
148,216
Cash Flows
(In Thousand Pesos)
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End

Recommendations
Implemented
Not Implemented
6,728,007
4,533,687
2,194,320
2012
91
8
17
66
2012
Variance
1,936,112
1,272,318
663,794
(1,281,634)
(1,099,755)
(181,879)
(4,043)
(324)
(3,719)
650,435
5,478,545
6,128,980
172,239
5,306,306
5,478,545
478,196
172,239
650,435
C. RESULTS OF AUDIT
CITY OF PASIG
1.

of presentation of the financial statements of the City of
Pasig because of the following reasons:
A. BACKGROUND
1. Legal Basis

December 8, 1994
a)
Unreconciled Property, Plant and Equipment (PPE)

- 30.549 million
b)
Discrepancies in Inventory accounts due to

recording of purchases as outright expense
amounting to 26.187 million;
unrecorded
hardware/supplies materials on hand amounting to
6.713 million; unrecorded donated drugs and
medicines and medical supplies amounting to
3.912 million; unreconciled net variance between
the balances of Inventories per books and physical
count of 9.163 million; unrecorded undistributed
school supplies of 8.007 million; and nonmaintenance of supplies ledger cards and stock
cards for construction materials.
c)
Non-preparation of the Bank Reconciliation

Statements (BRS) for three accounts under the
General Fund resulted in the unreliability of the
balances totaling 14.221 million; unreconciled
cash in bank account of 2.228 million; and
delayed preparation and submission of monthly
BRS.
d)
Out of the Accounts Payable of 644.571 million,

39.437 million were not supported with complete
documentation, 134.164 million had been
outstanding for more than two years, 4.223 million
inappropriately classified under the account and the
amount of P.674 million was erroneously classified
2. Key Officials
City Mayor
City Treasurer
City Accountant
Maria Belen A. Eusebio

Marita A. Calaje
Dolores N. Concepcion
Permanent
Elective Officials
4. No. of Barangays
853
4,860
15
5,728
30
Financial Position
(In Thousand Pesos)
Assets
Liabilities
Equity
2013
20,238,055
2,578,798
17,659,257
2012
18,677,945
2,332,768
16,345,177
Variance
1,560,110
246,030
1,314,080
280
as Accounts Payable. Moreover, confirmation of

payable accounts disclosed a discrepancy of
49.740 million and subsidiary ledgers were not
maintained.
e)
Inaccurate balance of the Construction in Progress

and Public Infrastructures account due to erroneous
recording of progress billing and labor costs to
Public Infrastructure of 1.211 million.
f)
Discrepancy in the amount of 17.851 million of

total barangay shares per Abstract of Collections
and the Cash Receipts Journal.
2.
Unliquidated cash advances as at year-end

amounting to 9.907 million; unliquidated cash
advances of 1.222 million pertained to cash
advances granted in 2011 and prior years; cash
advances were granted even if the previous cash
advances were not yet liquidated; and ten
Accountable Officers were not bonded as of yearend.
comply with the bonding requirements at all

times. Ensure a timely renewal and updating
of the bonds of the accountable officers to
ensure full coverage of their accountability.
Expenditures aggregating 35.522 million were

made through reimbursement method
pay directly to supplier/service center,

legitimate payee or concerned persons; and
Land valued at 286.782 million or equivalent to

15.79 percent of the total Land and Land
Improvements of 1.815 million under the General
Fund were untitled.
We have recommended that the City General
Services Office and all concerned officials take
appropriate action to have all land owned by the
City Government covered by TCT duly issued by
Registry of Deeds for the City to substantiate its
claim for ownership.
refrain from granting additional cash advances

to an accountable officer unless his/her
previous cash advance is liquidated and/or a
proper accounting thereof has already been
made; and
refrain from resorting to procurement and

disbursement through the reimbursement
scheme. Acquisition of goods and services
pass through the regular mode of procurement
and disbursement procedures pursuant to RA
9184;
Disbursements made through reimbursement were

not supported with complete documents.
We have recommended that Management submit
the enumerated lacking documents on the sampled
transactions to support the validity of the claims
made, and provide explanation on the observations
raised. Management is advised to require all
concerned officials to have their claims adequately
supported with relevant documents pursuant to
Section 4 of PD 1445.
require the concerned accountable officers to

liquidate and settle immediately their cash
advances, otherwise enforce the recourse
available to the City under COA Circular No.
97-002 to withhold the salaries of the
concerned officers in case of their failure to
liquidate the cash advances;
Reimbursement by one accountable person for

gasoline, food expenses, repairs and maintenance,
and clean-up for various offices.
We have recommended that Management explore
the possibility of adopting other scheme or method
in the procurement or provision for the needs of the
City operations.
comply with the requirement of adequate

procurement planning in accordance with
Section 7 of RA 9184.
281
Certain deficiencies were noted in the consultancy

service contracts viz: (a) Consultancy service
contracts do not provide for the submission of
accomplishment reports thus, no accomplishment
reports were submitted to the Human Resource
Development Office (HRDO); (b) accomplishment
reports were not attached to the payrolls for the
payment of consultants to establish propriety of
payment of actual services rendered; (c) the
contracts of consultancy service were not supported
with the Terms of Reference; (d) ten sampled
contracts of consultancy services do not require
highly specialized or technical expertise; (e) eight
consultants are performing functions as Heads of
Offices; (f) the Contracts of Service of the
consultants were continuously renewed to perform
the same functions/tasks/activities for a period
ranging from 2 to 19 years from the original
appointment date; (g) Copies of contracts of service
were not furnished the Auditors Office within the
period prescribed in COA Circular No. 2009-101
dated February 12, 2009.
We have recommended that the Human Resource

Development Office:
review the present consultancy contracts and

take appropriate action for the possible
adjustments in the category of the hired
individuals following existing rules and
regulations; and
strictly observe the requirements under the

DBM National Budget Circular No. 433 and the
NEDA Guidelines on Procurement of
Consulting Services in the hiring of
consultants.
We have further recommended that management

ensure that the payrolls for payments of consultants
are supported with accomplishment reports and that
copies of contracts of service are furnished the
Auditors Office.
3.
require the conduct of reconciliation of

records to ensure an accurate reporting of
utilization and available balances of the fund
for a well-informed decision making.

Recommendations
29
2
19
8
A. BACKGROUND
1. Legal Basis
Commonwealth Act No. 502

October 12, 1939
2. Key Officials
We have reiterated the previous recommendations

that the HRDO:
CITY OF QUEZON
We have recommended that the job order

employees, casual/contractual employees and
consultants who were not present during the head
count to present themselves for proper
identification.
review related documents regarding the

remaining PDAF funds that are covered by
permanent injunction and comply strictly with
the aforequoted paragraph of Supreme Court
Resolutions and DBM Circular Letter No. 20138 dated September 27, 2013 on the reversion
of the unobligated PDAF funds prior to the
issuance of the TRO, to the unappropriated
surplus of the General Fund; and

Implemented
Not Implemented
Non-appearance of some hired individuals under

job order contracts, contractual personnel,
consultants and casual employees at the Auditors
Office for head count; unupdated masterlist for hired
individuals under job order contracts and casual
employees.
City Mayor
City Treasurer
Asst. City Accountant
maintain an updated and complete masterlist

of Citys job order, casual and contractual
personnel and consultants;
Hon. Herbert M. Bautista

Mr. Edgar T. Villanueva
Ms. Lelisa F. Francisco
review the present job order contracts and take

appropriate action or possible adjustments in
its personnel complement following the existing
rules and regulations; and
Permanent
Co-terminus
Elective Officials
observe strictly the requirements of existing

regulations in the subsequent hiring of job
order/casual/contractual personnel.
4. No. of Barangays

(PDAF) amounting to 18.681 million, with 11.706
million unutilized balance for Infrastructure Projects
and 900 thousand without indicated purpose; and
unreconciled balances per records of the City
Accounting Department and the Implementing
Office/Unit on the PDAF for medical assistance
program.
4,930
9,231
38
14,199
142
Financial Position
(In Thousand Pesos)
Assets
Liabilities
Equity
282
2013
41,185,806
11,949,449
29,236,357
2012
39,322,411
10,803,095
28,519,316
Variance
1,863,395
1,146,354
717,041
(In Thousand Pesos)
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
2013
2012
12,472,505
9,217,409
3,255,096
11,512,580
8,412,203
3,100,377
require the Property Officer of each

Department to maintain updated and properly
accomplished property cards for property
accountabilities; and
require the CAD, CGSD and Property Officer

of each Department to set-up an effective
system by which:
Variance
959,925
805,206
154,719
Cash Flows
(In Thousand Pesos)
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
2012
they could keep track and capture the

related transactions on PPE;
their PPE records are reconciled regularly

and adjusted accordingly; and
the results of the physical count of PPE

are promptly tallied with accountabilities
recorded in the books of accounts and the
property cards.
Variance
3,078,408
4,350,825
(1,272,417)
(2,495,686)
(2,230,300)
(265,386)
582,721
7,726,327
8,309,048
2,120,525
5,605,802
7,726,327
(1,537,804)
2,120,525
582,721
C. RESULTS OF AUDIT
1.
direct the CAD to
include pertinent details in the property

description (e.g. serial, plate, motor and
chassis numbers, etc) in the recording of
the PPE in the eNGAS;
exert effort in locating or producing the

documents to support the legitimacy of
the undocumented PPE account balances
and henceforth, strengthen the control
over documentation of all financial
transactions;
in case of balances that could no longer

be
adequately
documented
and
accountability thereof could no longer be
established, pursue action to drop the
balances from the books of accounts in
accordance with COA Circular No. 97001; and
disclose in the Notes to Financial

Statements the inadequately documented
PPE account balances.

presentation of the financial statements because of the
following: a) the existence/validity of the assets and
liabilities totaling 9.234 billion and 24.221 million,
respectively, initially recorded as unreconciled beginning
balances in the eNGAS subsidiary ledgers could not be
ascertained due to the inability of the City Accounting
Department to reclassify them to their appropriate
subsidiary ledger accounts and provide details as
required under Section 10, Volume II of the NGAS
Manual; and b) the overstatement of the Cash in Bank
accounts due to unrecorded/unsubmitted paid
vouchers/payrolls and unsupported prior years
reconciling items totaling 229.948 million. These
precluded the Auditor to perform audit procedures to
obtain sufficient appropriate evidence to provide a basis
for an audit opinion
2.
Unreconciled PPE balances between City

Accounting and the City General Services
Departments records 9.058 billion.
To strengthen the property management and

control over the tracking of and accounting for the
PPE, we have recommended that Management:
Unimplemented/Unutilized Priority Development

Assistance Funds (PDAFs) by the City and those
granted
to
the
Non-Government
Organizations/Peoples Organizations - 142.806
million, unliquidated funds by NGO/POs- 173.488
million and improper/incomplete documentation of
transactions.
We have recommended that the Management:
reconstitute the Inventory Committee which

should also include a representative from the
CAD in conducting a complete physical
inventory of all PPE with the results thereof
contained in a duly prepared and approved
RPCPPE;
283
return the unutilized PDAFs totaling

142,805,548.82 to the National Treasury
pursuant to the SC Decision dated November
19, 2013;
compel the concerned NGOs/POs to liquidate

the PDAFs totaling 173,487,984.92
transferred to them in accordance with the
provisions of the subject MOAs entered
between them and the City;
submit the required documents/written
explanation on the deficiencies noted in the
post-audit of the vouchers on the utilization by
the City, transfer to NGOs/POs and liquidation
of PDAFs, otherwise, the subject transactions
will be suspended or disallowed in audit for
non-compliance thereof; and
require the immediate submission of the status
or liquidation of the funds totaling
19,050,000.00 transferred to the listed
government agencies.
Management was not able to meet its revenue

targets for the year by 275.893 million.
conduct periodic review of its collection

efficiency to be assured of improved
performance and higher revenues generated.
Quarterly review is suggested in order to keep
track of revenue accounts that do not register
within the normal performance efficiency. This
is not to neglect those reporting well but check
on other possible initiatives to further improve
collections;
keeping an updated database for

amusement places and monitoring
amusement activities to ensure that these
establishments/promoters pay the right
amount of taxes is highly recommended;
close monitoring of income generated

from Sealing of Weights and Measures,
Income
from
Markets
and
Slaughterhouses should be made to
ensure efficient collection;
continuously look for possible ways by

which funds that are in the depository
banks may be placed/invested in other
Authorized Government Depository Bank
(AGDB) to assure high yielding interest
income;
284
endeavor to match the database of

business establishments in the City
with those issued clearances by the
barangays. Matching of business
establishments can both help the
City to track business establishments
operating without the required
permits/licenses; and
analyze statistics available to check

taxpayers who did not renew nor
secure
their
businesses
permits/licenses.
Establish
monitoring mechanism for delinquent
taxpayers;
maintain separate databases for

professional tax and those securing
permit fees in the exercise of occupation
or calling. This could aid the City in
checking whether the targeted revenue
efficiency is already attained;
use the revenue targets in the real

property taxes to further intensify
collections therefrom. Avail of the
administrative and judicial remedies in
enforcing payments particularly in tax
delinquencies;
implement a collection drive from

owners/proprietors of businesses that
utilized trucks/vans/motor vehicles in the
delivery of any product or servicing
business customers within the City and
who did not pay the correct tax for this
purpose particularly those identified in the
COA audit;
identify an appropriate account for the

Printing and Publication Income; and
analyze rent income generated from all

leased property of the City.
the City Treasurer update the databases for

reference in the review of performance and
establish and keep current appropriate tax roll
for each kind of tax, fees and charges as
provided in the Revenue Code through the
following:
In view of the foregoing, we have recommended

that Management:
intensify further the collection of business

tax. through the following courses of
actions:
Be sensitive on issues involving personnel in

the assessment and collection of taxes as to
whether they are performing their mandated
functions on public accountability and see that
revenues or income are correctly imposed,
assessed, collected and remitted to the coffers
of the government. Appropriate action should
be initiated against personnel not complying
with the requirements of laws, rules,
regulations and existing policies of the City.

3.
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
Always endeavor to perform efficiently in the

revenue administration.

Recommendations
Implemented
Not Implemented
36
4
26
6
A. BACKGROUND
June 17, 2007
2. Key Officials
2.
Hon. Guia G. Gomez

Ms. Yolanda L. Mangohig
Ms. Alicia C. Barazon
478
21
Financial Position
(In Thousand Pesos)
2012
3,374,248
1,180,479
2,193,769
Variance
10,370
100,720
(90,350)
2012
Variance
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
1,131,176
1,160,637
(29,461)
1,080,300
1,010,798
69,502
Cash from
27,642
(133,240)
802,396
669,156
(10,568)
812,964
802,396
(122,672)
(10,587)
(133,240)
50,876
149,839
(98,963)
2012
Variance
263,446
(235,804)
The Due to Other NGAs account includes dormant

accounts which are either residual funds or
unutilized funds for intended purposes.
Due to LGUs account
Cash Flows
(In Thousand Pesos)
2013
(76,275)
We have also recommended that the City Officials

concerned submit for audit the supporting
documents for the disbursement in favor of
Struktura Teknika Services Co. on payment of the
project Asphalt Overlay on (Furnish, Deliver, Lay,
Roll and Correction) Various Streets in the amount
of 19,997,831.17, funded out of the PDAF of
Senator Enrile for further evaluation, and adhere to
existing laws, rules and regulations on procurement
in undertaking related to projects.
2013
3,384,618
1,281,199
2,103,419
86,274
We have recommended the non-utilization of the

remaining PDAF balances and remittance of the
same together with the dormant PDAF amounts,
recorded in the account Due to Other NGAs, to the
Bureau of the Treasury.
896
14
1,388
4. No. of Barangays
Assets
Liabilities
Equity
9,999
Current Liabilities
Permanent
Co-terminus
Elective Officials
189,407

accounting errors and deficiencies noted in audit. The
status of the citys records did not permit the application
of alternative audit procedures to establish the validity,
propriety and accuracy of the Property and Equipment
accounts stated at P.405 billion; Real Property Tax
Receivables totaling 219.224 million and the
corresponding deferred credit accounts; and Other
Payables account in the amount of 39.043 million.
CITY OF SAN JUAN
City Mayor
City Treasurer
City Accountant
(360,288)
C. RESULTS OF AUDIT
1.
1. Legal Basis
(170,881)
Interest income on bank accounts maintained for

trust funds were closed to the Due to LGUs account
and not prorated and individually distributed and
remitted to the different trust fund owners depriving
them of their earnings.
285
There were dormant sub-accounts under the

Due to LGUs account, and sub-accounts that
did not really pertain to local government
accountability in accordance with Treasury Circular

No. 02-2009.
units, but different Barangay Puericulture

Centers.
Disbursements were made out of the trust fund
without proper authorization/appropriation.
3.

Recommendations
We have recommended that Management refrain

from utilizing the interest income accruing to the
trust fund, instead prorate, distribute and remit the
same to the source agencies in accordance with
Section 311 of Republic Act No. 7160.

Implemented
Not Implemented
We have also recommended investigation of the

dormant accounts, reclassification of all trust
liability accounts, and transfer/closing of the fund
balances to the Due to Other Funds-General Fund
account for appropriation and proper budgeting
CITY OF TAGUIG
A.
Unauthorized claim of transportation allowance; and

private vehicles were recipient of gasoline allocation
charged against the account of the City.
a.
b.
c.
BACKGROUND
1.
Legal Basis
2.
Key Officials
stop paying Transportation Allowances to

department officials with assigned government
vehicles pursuant to Item 8.2.1 of the DBM
Local Budget Circular No. 103, COA Circular
No. 99-002, and the Supreme Court Decision;

December 8, 1998
Hon. Ma. Laarni L.

Cayetano
Atty. Marianito D. Miranda
Mr. Gary L. Lising
City Mayor
City Treasurer
City Accountant
3.
require the concerned officials to refund the

paid Transportation Allowances for CY 2013
totaling 2,910,000.00; and
Personnel Complement
Permanent
Co-terminus
Elective Officials
desist from allocating gasoline to privately

owned motor vehicles charged against the
account of the City.
4. No. of Barangays
Infrastructure projects lacked the necessary

documentary requirements and four projects were
not covered with adequate warranty security.
B.
351
464
5,260
20
6,095
21
FINANCIAL PROFILE
Financial Position
(In Thousand Pesos)
We have recommended that the Bids and Awards

Committee and the City Accounting Department
ensure that disbursement vouchers are duly
supported with the required documents as
enumerated in Items 9.1.1. and 9.1.1.4 of COA
Circular No. 2012-001. Surety bonds shall cover
one year from project completion to final
acceptance to cover liability of the contractor for
defects. Likewise, accrual of liability shall only be
made upon performance of services and/or delivery
of services/goods.
12
3
7
2
Assets
Liabilities
Equity
2013
9,923,083
7,700,542
2,222,541
2012
9,423,699
7,831,820
1,591,879
Variance
499,384
(131,278)
630,662
2013
2012
Variance
4,189,209
3,706,708
482,501
3,730,395
3,803,404
(73,009)
2013
2012
983,516
689,919
(In Thousand Pesos)
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
Fidelity bond of the In-Charge of Office, City

General Services Department (ICO,CGSD) was
inadequate to cover his accountability worth 3.204
billion.
458,814
(96,696)
555,510
Cash Flows
(In Thousand Pesos)
We have recommended that the bond of the ICO,

CGSD be updated to commensurate to his
Cash from
286
Variance
293,597
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
C.
1.
(972,822)
(247,747)
(725,075)
(151,418)
(148,932)
(2,486)
(140,724)
2,387,660
2,246,936
293,239
2,094,421
2,387,660
(433,963)
293,239
(140,724)
Inappropriate classification of PPE accounts and

PPE without descriptions and/or specifications 348.370 million and 1.365 billion, respectively.
RESULT OF AUDIT
Auditors Report on the Financial Statements
We have recommended that the City Accountant be

advised to coordinate with the General Services
Office for proper identification of items and to review
and reclassify PPE to their appropriate accounts.

accounting errors and deficiencies that misstated the
balances of the Cash in Bank, Inventory, Property, Plant
and Equipment, Liability and Equity accounts.
2.
Unascertained existence, validity and accuracy of

Property, Plant and Equipment (PPE) - 4.803
billion
Completed Public Infrastructures were not closed to

Government Equity and recorded in the Registry of
Public Infrastructures and at the same time was
provided depreciation - 596.199 million.
We have recommended that the City Accountant:
We have recommended that the General Services

Officer submit the Report on the Physical Count of
Property, Plant and Equipment as of December 31,
2013 to the City Accountant for reconciliation in the
books of accounts and furnish the audit team to
facilitate the audit of the PPE accounts.
Non-provision of depreciation for various PPE with

recorded value of 1.026 billion and adjustment
(debit) of Accumulated Depreciation (AD)-Other
Property, Plant and Equipment without any detailed
computations - 12.202 million
review and verify the pertinent documents

pertaining to projects recorded in the Land
Improvements account to determine whether
these should be included in the said account;
prepare correcting entry affecting Accumulated

Depreciation account before closing to the
Government Equity account. Subsequently,
effect the transfer in the appropriate Registry of
Public Infrastructures in conformity with
Section 23 of the New Government Accounting
System (NGAS) Manual, Volume II;
consider in the review, analysis and

reconciliation the Land Improvements which
were listed in JEV No. J-280 dated December
2013 for the possible transfer to the Registry,
those that may have been properly identified
as Public Infrastructures;
submit clarification, detailed description of the

improvements, location and documents to
support the recording of additional Land
Improvements in the total amount of 234.835
million; and
review the documents pertaining to the

completed projects recorded in the Registry for
Public Infrastructures for Roads, Highways and
Bridges and prepare the necessary adjustment
as appropriate.
We have recommended that the City Accountant:
avoid the preparation of the financial

statements ahead of the supporting documents
and ensure that all accounting entries are
captured in the JEV and correctly and timely
posted in the Subsidiary Ledgers.
conduct thorough review and reconciliation of

the subsidiary ledgers and related accounting
records of all the PPE accounts to properly
identify which particular PPE items were not
subjected to depreciation;
submit the detailed computation and
supporting references on the debit
entry/adjustment made on Accumulated
Depreciation (AD)-Other Property, Plant and
Equipment (OPPE) account to facilitate the
audit and ascertain the correctness of the
asset account OPPE;
adjust the re-statement of the Depreciation
Expense and Accumulated Depreciation of the
Medical, Dental and Laboratory Equipment and
OPPE not supported by duly approved Journal
Entry Voucher and accurate computations; and
287
Seventeen parcels of land not registered/transferred

in the name of the City - 213.109 million
adjustment/s in the Citys records where

necessary.
We have recommended to Management the

following:
locate/gather the pertinent documents

pertaining to the 17 parcels of land recorded in
the books of accounts to determine if these are
parcels of land already transferred in the name
of the City; and
prioritize the registration and transfer of the

parcels of land in the name of the City to
ensure claims or ownership over these
property.
b. Delayed submission of monthly Bank

Reconciliation Statements
We have recommended that the City
Accountant strictly comply with Section 3.2 of
COA Circular No. 96-001 dated October 2, 1996
to facilitate the complete and timely review of
the BRSs such that errors, omissions and
deficiencies noted are properly adjusted. The
City Treasurer should submit/forward the paid
checks, the debit/credit memos to the Office of
the City Accountant together with the Bank
Statements
to
eliminate/minimize
the
accumulation of reconciling items in the BRS, to
facilitate prompt recording of transactions in the
books.
Unsubstantiated existence, valuation and ownership

of Property, Plant and Equipment worth 338.756
million
Further, we have also recommended that the City
Accountant:
c. Undocumented bank and book reconciling items

in the amount of 80.902 million and 57.821
Submit/explain the basis of recording the above

enumerated Property, Plant and Equipment
accounts and the corresponding Accounts Payable
account in the books in CY 2009 or prior year.

The City Accountant to:
review and analyze thoroughly the entries in

2009 and subsequent periods affecting the
subject PPE including the corresponding
payments of accounts payable set up, if any,
until the PPE accounts were restored/set up in
CY 2013; and
Ensure the correctness of the Bank

Reconciliation Statements and that the
identified reconciling items are supported
with document; and
Exert effort to work back, review and locate

the documents relative to prior years
reconciling items in the amount of
17,085,513.74 and other errors that are
noted
in
audit.
Prepare
adjustment/correcting
entries
as
appropriate.
maintain the required subsidiary ledgers and

other accounting records and compute the
corresponding yearly depreciation expense.
Unreliable Cash in Bank balance at year-end 2.145 billion
The City Treasurer to:
a. Disparity between the book and Cash-in-Bank

balance - 49.020 million
We have recommended that the City
Accountant and City Treasurer prioritize the
analysis and reconciliation of the Cash in Bank,
LCCD (Code 111) and Cash in Bank, Time
Deposit (Code 113) accounts particularly those
depository accounts with noted discrepancies to
determine the cause/s, and immediately rectify
and effect adjustments in the Accounting record
as appropriate to come up with accurate Cashin-Bank balances as of a given date. Moreover,
the Management through the City Treasurer
should closely coordinate with the depository
banks concerning the City bank accounts with
cash balances per books but were not
confirmed by the concerned banks to find out
the status of the affected bank accounts if
these are indeed existing or not. Prepare
288
Review and verify the status of the stale

checks in the amount of 4.801 million.
Locate the Disbursement Vouchers
together with its supporting documents and
the checks which are still unclaimed;
Provide the City Accountant of the list of

the payees with unclaimed checks to
record the Accounts Payable; and
Comply with the prescribed procedures in

Section 59 of the New Government
Accounting System Manual, Volume 1,
regarding Spoiled and Staled Checks.
The government equity account with a reported

balance of 2.223 billion is unreliable due to the
following:
a) Overstatement of the Prior Years Adjustments

account of 45.377 million due to erroneous
entry in recording payment of personal services
for the Taguig City Hospital in the amount of
22.689 million not corrected in 2013.
in coordination with the Accounting Office and

based on the RPCI, prepare a report on the
expired drugs, medicines and medical supplies
together with discrepancy on the inventory of
supplies and medicines pertaining to CY 2006
accounts and request for authority to drop from
the books of accounts.
b) Another credit entry to Prior Years Adjustments

account in CY 2012 disclosed the amount of
436.676 million with a corresponding debit to
Accounts Payable
We have recommended that Management instruct

the Accountant to:
a) Unreleased RPT shares of the ten Barangays

in the General Fund increased to 106.311
million or a difference of 14.826 million as
compared to the previous years balance of
91.48 million, the bulk of which pertains to CYs
2010 to 2012. Moreover, RPT releases during
the year for the 18 Barangays were delayed for
6 to 48 days while the remaining 10 Barangays
were delayed from 55 up to 259 days.
review and analyze the entries in the General

Ledger that affected the books of accounts and
the Subsidiary Ledgers of Cash in BankLocal
Currency Current Accounts; (a) the General
Fund, TPDH Land Bank Account No. 35821000-20 and (b) the General Fund-Proper, Land
Bank Account No. 3582-1000-03;
review the nature of Accounts Payable to Trust
Fund in the amount of 8,591,939.26;
b) RPT shares of the 27 Barangays from the

Global City collections of 130.076 million
recorded in the Trust Fund and 99.281 million
for the 24 Barangays in the General Fund as of
December 31, 2013 were not released.
provide the detailed information on the Accounts

Payable established in CY 2009 of
354,422,149.51 as well as the 1,056,606.66
payable to Land Bank;
c) Delayed remittance of the fifty percent (50%)

Barangay shares from the Community Tax
Certificates (CTC) collections in the amount of
.890 million and .283 million as of December
31, 2013 for the General Fund and Trust Fund,
respectively.
provide detailed information on unrecorded fixed

assets in CY 2008 amounting to
234,834,549.25 credited to the Government
Equity account; and
submit results on the analysis of the accounts
and submit copy of the JEVs and all supporting
documents.
We have recommended that Management direct the

immediate release of the fifty percent (50%) shares
from the collections of the Community Tax
Certificates of the 24 Barangays as stipulated in
Section 164 (c) (2) of R.A. 7160.
We have further recommended that the Accounting

Office observe strictly the proper recording in the
General Ledger, constantly check, review the
accuracy and completeness of supporting
documents to ensure the reliability of the accounts
in the financial statements.
Barangay shares in the Real Property Tax and

collections from Community Tax Certificates not
released to barangays - 335.668 million and
1.173 million, respectively.
Doubtful existence of Medical, Dental and

Laboratory Supplies Inventory, Drugs and Medicines
Supplies Inventory totaling 55.515 million and
Office Supplies Inventory of 46.757 million.
Other Maintenance and Operating Expenses in the

aggregate amount of 2.128 billion was overstated
by 1.254 billion due to inappropriate charges of
accounts of which 35.494 million pertains to asset
accounts.
We have recommended that Management instruct
the concerned Department Heads to undertake the
following:
We have recommended that the Local Chief

Executive/Management:
The City Budget Officer and the City Accountant

to use common terminology and classification
consistently throughout the budget, the
accounting and the preparation of the financial
reports pursuant to the specific and appropriate
account title/code prescribed in COA Circular
No. 2004-008 to attain proper recording and
require the Inventory Committee to conduct

physical inventory/count of all drugs and
medicines, medical, dental and laboratory
supplies and materials pursuant to Section 124
of the NGAS Manual for LGUs; and
289
corresponding unit of assignments to facilitate the

audit.
avoid the misstatements of account balances;

and
The City Accountant record as assets/inventory

the drugs, medicines, other supplies and
construction materials procured amounting to
16,093,710.00 that will be carried on stock and
its corresponding issuances. Likewise, record
under IT Equipment and Software the cost of
computerization and upgrading of Parceling Tax
Mapping Services as prescribed in the Updated
Description of Accounts under the same COA
Circular and Section 114 of the New
Government Accounting System, Volume I.
We have recommended that Management include

the Terms of Reference in the Consultancy
Contracts and require the submission of their
Accomplishment Reports to justify the necessity,
propriety and legality of the hiring of the Consultants
of the City.
Appropriate plantilla positions have not been

created for the different Offices of the City hence
contract of service for Contractual and Job Order
(JO) personnel under the different development
projects/programs were charged to OMOE account
in the amount of 486.690 million instead of
personal services expenditures (PS).
We have recommended
implement the following:
that
3.
44
7
8
29
Management
CITY OF VALENZUELA
A.
BACKGROUND
1. Legal Basis
classify and record the salaries of contractual

and job order personnel to personal services
accounts pursuant to the updated description of
accounts in the New Government Accounting
System per COA Circular No. 2004-008.
RA 8526
2. Key Officials
City Mayor
City Treasurer
City Accountant
Performance Incentive granted to the Job Order

personnel under the three development programs of
the City charged to OMOE in CY 2013 in the
amount of 38.882 million was prohibited per
Department of Budget and Management Budget
Circular No. 2013-3.
Hon. Rexlon T. Gatchalian

Adelia E. Soriano
Rosa Irma A. Alcoran
Permanent
Co-terminus
Elective Officials
We have recommended that Management stop

paying incentive to the JOs without legal basis to
avoid audit disallowances and to cause the refund
of the amount paid as Performance Incentive Bonus
in 2013.

Recommendations
Implemented
Not Implemented
prioritize the creation of an appropriate

organizational structure and plantilla positions
that will complement the present manpower
requirement of the different Offices of the City,
the University and the Hospital for effective
governance; and
The propriety of the consultancy fees paid to

consultants in the amount of 18.436 million could
not be established in the absence of the Terms of
Reference in the Contract and the corresponding
Accomplishment Reports.
4. No. of Barangays
534
6,797
50
16
7,397
33
Financial Condition
(In Thousand Pesos)
Absence of the Payroll Register and the specific

places of assignment of the Job Order personnel
under the different programs of the City hinders the
complete audit of the payroll in the amount of
317.415 million.
We have recommended the immediate submission
by the Human Resource and Management Office of
the lists of Job Order personnel with their
2013
Assets
Liabilities
Equity
290
4,816,981
1,585,031
3,231,950
2012
4,676,402
1,456,299
3,220,103
Variance
140,579
128,732
11,847
affected. Moreover, the allotment for each type of

expenses should be properly reviewed by the
Budget Office to eliminate the practice of lump sum
allotment to other maintenance and operating
expense account.
Financial Condition
(In Thousand Pesos)
2013
Income (incl.
Subsidies &
extraordinary items)
Expenses
Net Income
2,256,939
2,175,649
81,290
2012
2,141,401
2,032,015
109,386
Variance
115,538
143,634
(28,096)
Cash Flows
(In Thousand Pesos)
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used)
Cash Bal. Beg.
Cash Bal. End
2012
Variance
173,739
(181,076)
354,815
(405,612)
(262,187)
(143,425)
102,833
112,979
(10,146)
(129,039)
276,124
147,085
(330,284)
606,408
276,124
201,245
(330,284)
(129,039)
We have recommended that the Treasurers Office

transfer the amount representing subsidy from the
Philippine Health Insurance Corporation from the
depository account of General Fund to the
depository account of Trust Fund.
C. RESULTS OF AUDIT
1.
We have further recommended that the Accounting

Office prepare a Journal Entry Voucher (JEV) for
the transfer of funds and correct the entries for
subsidy from PHIC in General Fund and Trust Fund
books.

of presentation of the financial statements of the City due
to the following reasons:
There is an unreconciled balance of 414.560 million
between the Report on the Physical Count of Property,
Plant and Equipment (RPCPPE) of the Property and
Supply Management Division and the subsidiary ledger
balances of the Accounting Office due to the incomplete
reconciliation of property and accounting records, thus,
casting doubt on the accuracy and reliability of the
Property, Plant and Equipment (PPE) account as at
year-end. The status of the records maintained did not
allow the application of alternative procedures to
establish the accuracy of the recorded amount.
Likewise, the existence, validity and correctness of the
Accounts Payable amounting to 30.013 million
representing prior years transactions and comprising
14% of the total accounts payable could not be
determined due to lack of records/documents to
substantiate the amount.
2.
Various expenses amounting to 70.869 million

were erroneously recorded as Other Maintenance
and Operating Expenses (969), thus, overstating
the OMOE account and understating the
appropriate expense accounts, both by the same
amount.
Receipts of Per Family Payment Rate/Capitation

Fund from Philippine Health Insurance Corporation
(PHIC) were recorded as Other Payables instead of
Due to Other GOCCs in the Trust Fund as required
under Sections 94 and 95 of the Manual on New
Government Accounting System (NGAS), Volume I
and COA Circular No. 2004-008 dated September
20, 2004, thus, overstating the account Other
Payables in the General Fund by 8.342 million
and understating the Due to Other GOCCs account
in the Trust Fund by the same amount.
Payment for salaries and wages of contractual and

consultant of the City was charged to Other
Professional Services (799) account instead of
Salaries and Wages-Contractual (706) and
Consultancy Services (793) accounts contrary to
COA Circular No. 2004-008 dated September 20,
2004.
reclassify the said expenses/ services to their
proper accounts and strictly observe/follow the
updated description of accounts prescribed under
2004 for a proper presentation of its financial
statements.
We had recommended that the Accounting Office

prepare the necessary adjusting entries to correct
the misclassification in the expense accounts
291
Payment of honoraria to the

officials and
employees of the City and other designated
members of various committees totaling 3.719
million was contrary to the provisions of Section 2.2
of the Department of Budget and Management
(DBM) Budget Circular No. 2007-2 dated October
1, 2007 and Section 44 of the 2013 General
Appropriations Act or GAA. Likewise, of this
amount, 2.942 million was charged against Other
Maintenance and Operating Expenses (OMOE),
instead of the account Honoraria, resulting in the
overstatement and understatement in OMOE and
PS, respectively, both by the same amount.
and SET Receivables and crediting Deferred Real

Property Tax Income/Deferred Special Education
Tax Income.
We have recommended the refund of all the

honoraria received by the concerned officials and
employees for their memberships in various
committees for the CYs 2013 and 2012 and likewise
for the excess honoraria received in 2011.
Unadjusted/unrecorded reconciling items in the

Bank Reconciliation Statement (BRS) for Cash in
Bank - Local Currency, Current Account - 2.256
million; stale checks still reflected in the BRS 11.858 million; and discrepancy between books
and bank balances of the three depository banks in
the amount of 17.817 million.
We had recommended that the City Accountant

remit the unexpended balances of PDAF to the
Bureau of Treasury.

actions:
record all adjustments pertaining to Cash in

Bank account to ensure that all financial
transactions are promptly and properly
recorded in the books of accounts and fairly
presented in the financial statement;
identify and make a thorough validation of all

outstanding reconciling items not yet taken up
in books including prior period adjustments in
order to establish the correct amount of Cash
in Bank Local Currency Current Account;
Prepare and submit monthly BRS promptly and

chronologically as required under Section 3.2
of COA Circular No. 96-011 dated October 2,
1996 of PD No. 1445;
the City Treasurer investigate all outstanding

checks and send a written notice to the
concerned payees informing them about the
existence of stale checks and implement
schemes to monitor the same; and
The unexpended balance of Priority Development

Assistance Fund (PDAF) from calendar years 2006
to 2012 totaling 1.491 million remained in the
Citys books as of December 31, 2013 due to the
failure of the City Accountant to assess any further
need for these funds. Likewise, these were not
remitted to the Bureau of Treasury or source
agency and no request for their subsequent use
was initiated by the City.
Receipts of PDAF amounting to 8.867 million

were recorded as Other Payables instead of Due to
Other NGAs under the Trust Fund resulting to the
overstatement of the Other Payables account and
understatement of the Due to NGAs account by the
same amount contrary to COA Circular No. 2004008 dated September 20, 2004.
We had recommended that the City Accountant
reclassify the said expenses to their proper
accounts and strictly observe/follow the updated
description of accounts prescribed under COA
Circular No. 2004-008 dated September 20, 2004 to
reflect the correct balances of the said accounts in
the financial statements.
3.

Recommendations
Implemented
Not Implemented
the City Accountant locate the documents

supporting the reconciling items and make the
necessary adjustments in the books for the
long outstanding checks in accordance with
Section 59, Volume I of NGAS Manual.
21
7
10
4
PAMANTASAN NG LUNGSOD NG MAYNILA
The balance of the Real Property Tax (RPT) and

Special Education Tax (SET) Receivables and the
corresponding Deferred RPT and SET Income
accounts were set up at the beginning of CY 2013
based on the Tax Assessment prepared by the City
Assessors Office, contrary to Section 20, Volume I
of the New Government Accounting System Manual
(NGAS).
A. BACKGROUND
1. Legal Basis

June 19, 1965
2. Key Officials
University President
Chief Treasurer
University Accountant
We had recommended that the City Treasurer

prepare a duly certified list showing the names of
taxpayers and the amount due and collectible for
the year and thereafter furnish the City Accountant
a copy thereof to serve as basis for debiting RPT
292
Justice Artemio G. Tuquero
Mr. Angeles C. Ramos

Ms.
Luzviminda
E.
Orozco
Academic Full Time
Part Time
Job Order
Administrative
270
584
6
432
1,292
the Accounting Office coordinates with the

Cash Division to obtain the supporting
documents of the reconciling items and adjust
the books to present the proper cash balance
as of December 31, 2013;
if supporting documents are not available, the

Accounting Office may consider the excess
credit to the bank account as miscellaneous
income for the year ending December 31,
2013; and
in the preparation of the bank reconciliation

statements, the Accounting Office review
adequately all reconciling items especially on
the outstanding checks to ensure that
adjustments are made to fairly state the cash
balance at year-end. They should reconcile
the list of outstanding checks per bank
reconciliation to the report of checks issued by
the Cash Division. Unreleased or unclaimed
checks at the end of the year should be
adjusted and reverted to cash.
Financial Position
(In Thousand Pesos)
Assets
Liabilities
Equity
2013
920,079
85,854
834,225
2012
872,674
91,768
780,906
Variance
47,405
(5,914)
53,319
(In Thousand Pesos)
2013
Income (incl.
subsidies &
extra Items)
Expenses
Net Income
2012
462,716
414,237
48,479
Variance
296,368
372,118
(75,750)
166,348
42,119
124,229
Cash Flows
(In Thousand Pesos)
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
2013
2012
Variance
(25,649)
(70,129)
44,480
(5,003)
(1,888)
(3,115)
(30,652)
370,852
340,200
(72,018)
442,869
370,852
41,366
(72,017)
(30,652)
We have recommended that management reduce

the amount of the PCF to the level of one month
recurring expenses and properly record the fund in
accordance with the NGAS Manual.
C. RESULTS OF AUDIT
1.

the effects of the following: (a) unrecorded reconciling
items in the total amount of 3.196 million that resulted
to the understatement of the Cash in Bank Local
Currency, Current Account; and (b) unserviceable
property, undelivered items and missing items in the total
amount of 7.182 million that is still included in the
stated balance of the PPE account.
2.
Understatement of
Cash in Bank Local
Currency,Current Account (LCCA) 3.196 Million
The accounting and disposition of the Petty Cash

Fund were not in accordance with the provisions of
COA Circular No. 97-002 and the NGAS Manual.
The Property and Supplies Office and the

Accounting Office was not able to reconcile the
balance of the PLMs advances to the DBMProcurement Service (DBM-PS) resulting to the
understatement of the account Due from NGAs by
P.210 million and of not being able to request
refund and/or to prepare Agency Procurement
Request equivalent to the excess or unapplied
advances in the amount of P.346 million as
appearing in the records of the DBM-PS.
We have recommended that the Property and
Supplies Office and the Accounting Office reconcile
the balance of the advances made to the DBM-PS
and request for the refund or to prepare a new
Agency Procurement Request (APR) to apply the
outstanding advances.
3.

Recommendations
Implemented
Not Implemented
We had recommended, and management agreed

that:
293
6
1
4
1
accounting errors and deficiencies in the assets,

liabilities and expenses accounts.
QUEZON CITY GENERAL HOSPITAL

A. BACKGROUND
1.
Legal Basis

AUGUST 26, 1972
2.
Key Officials
Hospital Director
City Accountant
3.
2.
Unreconciled difference between the Report on the

(RPCPPE) with the property and accounting records
- 889.391 million.
Dr. Antonio C. Cabigas

Teresita M. Balagtas
We have recommended that the Inventory

Committee and Accounting Office:
Permanent
Co-terminus
Elective Officials
4.
reconcile the difference between the RPCPPE

and the accounting records and identify the
items purchased by the City that are recorded in
the City's book of accounts;
403
308
0
711
request from the City Government, the transfer

of recording of the properties from its books of
accounts to the books of account of the hospital,
so that all expenses related thereto may be
recognized in the accounting records and
financial statements of the hospital, and
No. of Barangays
Financial Condition
(In Thousand Pesos)
Assets
Liabilities
Equity
2013
1,267,030
106,811
1,160,219
2012
1,078,993
83,571
995,422
Variance
188,037
23,240
164,797
account for all items in the RPCPPE and effect

all necessary adjustments and proper
disclosures.
Financial Condition
(In Thousand Pesos)
Income (incl.
Subsidies &
extraordinary items)
Expenses
Net Income
2013
2012
Variance
580,610
412,909
167,701
491,827
401,429
90,398
2013
2012
176,253
148,371
27,882
176,253
606,716
782,970
148,371
458,345
606,716
27,882
148,371
176,254
88,783
11,480
77,303
We have recommended that the Accountant:

exert effort to locate documents that may be
used to support recording of reconciling items;
make representation with the bank to secure
copies of bank debit and credit memos/advices,
then analyze and effect necessary adjustments;
and
Cash Flows
(In Thousand Pesos)
Cash from
Cash from
Cash from
Net Cash Provided
(Used)
Cash Bal. Beg.
Cash Bal. End
Unreconciled Cash in Bank-Local Currency Current

Account balance against the confirmed bank
balance - P0.935 million
Variance
prepare the bank reconciliation statements

regularly to ensure the agreement of cash as
recorded in the books with those of the bank
records and submit copies thereof to the Auditor
for verification.
C. RESULTS OF AUDIT
Unrecorded expenses for security services,

insurance and gasoline - 11.977 million.

of presentation of the financial statements due to various
We have recommended that the Hospital

management make strong representation to the City
1.
294
Government to treat the cost of the above expenses

as subsidy to the Hospital and to recognized the
same costs as expenses in the book of the hospital,
thereby, providing the hospital the complete
information to determine its financial performance.
and require the immediate remittance of all

money due to the Hospital; and
that should Management decide to lease or rent
out space/s in the Hospital in the future, strict
adherence to rules and regulations pertaining
thereto be made. We also suggest that a
certification be made to the effect that no
hospital service is sacrificed in the leasing of
such premises.
Other Payables (439) account included Philhealth

reimbursement and payment of utilities of two
contractors of the hospital - 11.658 million.
3.
We have recommended, and the Head of the

Accounting Office agreed to:

Implemented
Not Implemented
treat receipts from Philhealth as revolving fund

for drugs and medicines to ensure that these
are available for indigent patients; and
effect the reversing entry for the amount
representing the receipts from Hilmarcs
Construction and the QCGH Cooperative, Inc.
using the Priors Year's Adjustment account to
correct the overstatement of the Other payables
account.
Unsubmitted accounts amount to 1.155 million.

We have recommended to the Head of the
Accounting Office to submit immediately the JVs
and the transactions documents (DVs and
supporting schedules) in compliance to COA
Circular No. 2009-006 and to afford the timely audit
of the transactions.

Recommendations
The management contracts entered into by and

between the QCGH with Eminence Home Care Inc.
and I.A.P. Foundation, Inc. are disadvantageous for
the hospital.
amend the contracts due to violation of the
terms and conditions stipulated and noninclusion of important provisions;
collect reasonable rental fees from Eminence
Home Care Inc. and I.A.P. Foundation, Inc. from
the time they started to operate as a dialysis unit
in the Hospital;
cause the imposition and collection of water and
power consumption computed based on the
normal requirement of a dialysis unit and the
amount equivalent to the cost incurred for the
handling and disposal of the medical wastes;
require the submission of the books of records
of EHCI for the computation of the correct
amount that should be remitted to the QCGH
295
8
0
5
3
C. RESULTS OF AUDIT
CORDILLERA
ADMINISTRATIVE REGION
1.
We rendered a qualified opinion on the presentation of

financial statements due to the following reasons:
PROVINCE OF ABRA
existence of various reconciling items totaling

466,778.22 and even after taking into effect said
adjustments, discrepancies totaling 683,938.70
were still noted;
doubtful validity of accumulated Due from LGUs

account totaling 21,990,164.94;
non-monitoring of fund released to NGOs/POs

resulted to unliquidated balance
totaling
14,324,474.03 and unverified project completions
totaling 12,742,705.97;
receivables totaling 10,484,767.19 remained

dormant for years;
selective conduct of physical count of inventory

resulted in the non-verification of the existence,
propriety and reliability of recorded inventories
totaling 3,316,295.92;
non-conduct of year-end physical count of Property,

Plant and Equipment (PPE) with a book value of
446,163,155.63, and Other Assets amounting to
485,655.00; and
Accounts Payable amounting to 2,269,208.14

were not attached with pertinent supporting
documents to support the validity and existence of
the obligations.
2.
Sustainability and success of various NGP projects

over the three (3) year period implemented by the
LGU could not be guaranteed due to the following
noted problems in their implementation:
A. BACKGROUND
1. Legal Basis

March 9, 1917
2. Key Officials
Provincial Governor
Provincial Treasurer
Provincial Accountant
Hon. Eustaquio P. Bersamin

Ms. Marcelina C. Gavanes
Ms. Ma. Eloisa B. Marbella
Job Order
Elective Officials
604
952
12
1,568
4. No. of Municipalities
27
Financial Position
(In Thousand Pesos)
Assets
Liabilities
Equity
2013
1,281,984
452,552
829,432
2012
1,265,636
481,437
784,199
Variance
16,348
(28,885)
45,233
2012
Variance
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
896,845
686,267
210,579
839,931
602,927
237,004
56,914
83,340
(26,425)
No provisions for the continuous maintenance

and care of the seedlings planted in Gaddani,
Tayum thus the low survival rate of the planted
seedlings costing 1,950,225.00.
Out of the expended amount of 3,072,170.35

from the specifically earmarked NGP projects,
51.04% or 1,567,970.35 was expended for
unrelated projects.
Quality of purchased trees/seedlings totaling

1,932,245.00 was doubtful since neither the
acceptance nor the inspection was conducted
by the ENRO.
Cash Flows
(In Thousand Pesos)
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
2013
2012
Variance
175,310
141,386
33,924
(155,623)
(140,210)
(15,413)
(45,589)
(45,589)
(25,902)
248,062
222,160
(44,414)
292,476
248,062
18,512
(44,414)
(25,902)
296
provisions of the Memorandum of Agreement,

if any covering these transactions.
Purchased fruit bearing trees and forest trees

as part of the livelihood projects of the
Provincial Government totaling P996,500.00
were not supported with list of beneficiaries.
Justify the lapses noted in the monitoring and care

of the seedlings planted. Henceforth, subsequent
action with regards to taking care of the NGP
projects should be regularly conducted.
Funds should only be used for the intended

purpose for which these were set up and as
approved by the Sangguniang Panlalawigan.
For the unaccounted fruit bearing trees, submit the

duly signed list of beneficiaries indicating therein
their contact numbers, residence and quantity
received.
We have recommended that management justify

the noted lapses. Likewise, exert effort to require
the recipient LGUs to submit the report of
expenditures as well as the issued credit notice
from the implementing agencys auditor.
Henceforth, relevant safeguards and/or controls to
ensure immediate liquidation as well as ensure that
the purpose of such fund transfer has been met be
adopted and strictly imposed.
Accounting and Reporting Guidelines on Funds

released to NGOs/POs totaling 14,324,474.03
were not strictly adhered to by the Provincial
Government.
Doubtful validity of accumulated Due from LGUs

account totaling 21,990,164.94 due to the
absence of effective monitoring on the grant,
utilization and liquidation of various fund transfers,
hence expenses might be understated and assets
overstated by the same amount.
Funds released to Eleven (11) NGOs/POs

totaling 12,742,705.97 were recorded by
Provincial Accounting Office as liquidated
despite non-verification of project completion
and/or non-conduct of inspection by the LGU.
The Province failed to effect prompt
liquidations of funds released to NGO/POs
resulting in the accumulation of unliquidated
releases amounting to 14,324,474.03 as at
year-end and the consequent understatement
of expenses and overstatement of assets and
results of operations.
Fund transfers from other National Government

Agencies totaling 6,930,481.81 remained
unexpended (inactive) and some are without
Memoranda of Agreements (MOA) on file thus
determination whether these projects had already
been completed or whether theres a need to
terminate or abandon such projects could not be
made.
Long-outstanding
1,733,411.48
Non-revision of funds for projects

unimplemented beyond the time stipulated in
the
Memorandum
of
Agreement3,200,000.00
Unreverted balance of the

Development
Assistance
1,997,070.33.
trust
liabilities-
Priority
Fund-
We have recommended that management:
Fund transfer was granted to NGOs/POs

despite outstanding balance.
Conduct a review of the status of the long

outstanding or inactive Due to Other NGAs totaling
1,733,411.48 and exert effort to determine the
Source Agency as well as the nature of the fund
transfer.
We have recommended that the Provincial

Government implement the provisions of COA
Circular 2007-001 and ensure proper granting,
utilization and liquidation of fund transfers.
Henceforth, proper monitoring and evaluation
of the projects undertaken by NGOs/POs must
be made by the LGU upon submission in order
to determine whether the funds released to
NGOs/ POs were utilized for its intended
purpose.
With regards to the 3,200,000.00 unexpended

fund transfer from the OPAPP, either refund the
balance to the source agency or make a
representation to renew the Memorandum of
Agreement.
It was recommended that the management

institute action against NGO/POs and their
officers/organizers that failed to implement the
programs and projects funded by the
Provincial government pursuant to the
297
Revert the unexpended balance of PDAF to the

national treasury under the Department of Finance.
Unexpended/unobligated balance of the LDRRMF
totaling 10,869,372.10 was not transferred to the
We have recommended that that the Provincial

Accountant should reclassify the current portion of
the Loans Payable Domestic account as part of
the provincial governments current liabilities,
accrue all of the provincial governments valid
obligations and ensure that all current years
expenses are taken up in the books.
created Special Trust Fund thus proper recognition

of the Trust Liability was not made.
We have recommended that management transfer
the unexpended/ unobligated balance of the
Mitigation Fund-MOOE and QRF to the Special
Trust Fund.
3.
Purpose of the PDRRMF with regards to building

the disaster resilience of communities were not fully
attained due to non-utilization of the appropriated
capital expenditures totaling 6,498,545.75.
Regular programs/ projects and activities totaling

11,583,221.30 that could have been funded out
from other funds have been charged to the
PDRRMF.
PROVINCE OF APAYAO
A. BACKGROUND
We have recommended that charges to the funds

should be limited only to PPAs which conforms to
the objectives of the fund.
1. Legal Basis
Provincial Governor
Hon. Elias K. Bulut , Jr.

Ms. Julaida C. Pancho
Ms. Edna U. Zulueta
Permanent
Co-terminus
Elective Officials
Non-submission/preparation of the detailed

engineering for projects totaling 32,255,717.50
thus evaluation could not be made and postqualification process was not properly conducted
which resulted to the awarding of various
infrastructure projects to contractors with doubtful
qualifications thus the quality and completion of the
project on time were not guaranteed/assured.
531
187
22
740
4. No. of Municipality
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity

the required documents and strictly conduct the
post-qualification process.

February 14, 1995
2. Key Officials
Implementation of Development Projects funded

from lump sum appropriations lack the approval and
authorization from the Sangguniang Panlalawigan.
We reiterated our prior year recommendation that in
cases of lump-sum appropriations/ projects in
general terms, a separate SP appropriation
ordinance/ resolution must be secured by the
Provincial Governor to serve as an authority to
enter into contract in behalf of the Provincial
Government in accordance to Section 22 (c) of R.A.
7160.
38
13
10
15

Implemented
Not Implemented
We have recommended that charges to the funds

should be limited only to PPAs which conforms to
the objectives of the fund.

Recommendations
1,041,593
304,815
736,778
2012
1,049,395
397,589
651,806
Variance
(7,802)
(92,774)
84,972
(In Thousand Pesos)
The current portion totaling 45,589,252.80 of the

Loans Payable Domestic account was not
presented as Current Liability thus affecting the fair
presentation of the account. Current liabilities
totaling 3,031,211.78 were not recorded as
current liabilities as of year-end.
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
298
524,928
416,618
108,310
2012
474,275
389,877
84,398
Variance
50,653
26,741
23,912
Cash Flows
(In Thousand Pesos)
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
2012
Variance
136,157
164,003
(27,846)
(111,561)
(230,607)
119,046
(47,091)
86,940
(134,031)
(22,495)
216,427
193,932
20,336
196,091
216,427
(42,831)
20,336
(22,495)

Office (GSO) issue to the intended farmer
beneficiaries all the machineries procured including
those issued to the provincial and municipal officials
in accordance with the implementing guidelines.
3.
C. RESULTS OF AUDIT
1.
Receipts and liquidations of fund transfers received

from the Department of Agriculture amounting to
4,394,924.94 were recorded as Subsidy Income
and Donations respectively, resulting in the
overstatement of income and expense.
A. BACKGROUND
1. Legal Basis

June 18, 1966
2. Key Officials
Provincial Governor
Procurement of various food commodities totaling

1,410,390.00 for the Supplemental Feeding
Program was paid through reimbursements and
was not supported with complete documentation.
Hon. Nestor B. Fongwan

Ms. Imelda I. Macanes
Ms. Lucia P. Kisim
We have recommended that management effect

payments of goods and services through checks
directly in the name of the supplier/dealer and only
those not conveniently paid by check may be paid
in cash through the cash advance of the Disbursing
Officer and ensure completeness of supporting
documents to establish validity of claims and
reasonableness of expenditures incurred.
19
11
0
8
PROVINCE OF BENGUET
We have recommended that the Accounting Office

record receipt of fund transfers in the appropriate
account Due to NGAs and avoid treating
corresponding liquidations as expenses but debits
to the liability account.

Recommendations
Implemented
Not Implemented
We rendered an unqualified opinion on the presentation

of the financial statements.
2.
Guidelines in the distribution of farm machineries

and post-harvest facilities amounting to
5,744,999.92 were not strictly followed, thereby,
affecting the full attainment of the very objectives of
the program to improve farm productivity and
increase income of farmers partners.
Permanent
Co-terminus
Elective Officials
923
73
14
1,010
13
The inadequacy and inconsistencies of supporting

documents cast doubts on the validity and veracity
of transactions amounting to 3,284,031.00 and the
reliability of the Other Supplies Inventory account.
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
We have recommended that transactions

particularly donations should be supported with
complete and proper documentation to establish the
validity and legality of claims, and reliability of the
accounts affected.
299
1,810,357
290,342
1,520,014
2012
1,696,156
321,707
1,374,449
Variance
114,201
(31,365)
145,565
(In Thousand Pesos)
employee, other personnel benefits account would

have been reduced by 35.09 million.
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
2012
930,345
749,257
181,088
Variance
848,402
727,773
120,629
81,943
21,484
60,459
2.
Lump-sum appropriations amounting to 2.35

million were utilized for projects and activities not
covered by approved plan and not duly authorized
by the Sangguniang Panlalawigan rendering the
consequent expenditures illegal.
Cash Flows
(In Thousand Pesos)
2013
Cash from
Cash from Investing
Activities
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
2012
Variance
191,720
193,215
(1,495)
(118,996)
(95,748)
(23,248)
72,725
742,478
815,203
97,467
645,011
742,478
(24,742)
97,467
72,725
We have recommended and management agreed

that the provincial government limit its incurrence of
expenditures to the implementation of programs,
projects and activities that have been duly covered
by an approved plan and authorized by the
Sangguniang Panlalawigan.
C. RESULTS OF AUDIT
1.

that the provincial government appropriate its share
from national wealth fully to finance local
development and livelihood projects and apply at
least 80 percent of the proceeds derived from the
development and utilization of hydrothermal,
geothermal, and other sources of energy solely to
lower the cost of electricity.

a.
Medicines and medical supplies at the Benguet

General Hospital Economic Enterprise costing
1.95 million were not duly accounted. Had
adjustments been made for these non-existent
inventories, drugs and medicines inventory account
would have been reduced by 1.28 million, and
medical, dental and laboratory supplies inventory
account by 0.67 million.
b.
Property and equipment costing 6.32 million were

not presented during the physical inventory taking.
c.
Lump-sum appropriations amounting to 2.35

million were utilized for projects and activities not
covered by approved plan and not duly authorized
by the SangguniangPanlalawigan contrary to the
pertinent provisions of the Implementing Rules and
Regulations of Republic Act No. 10121, COA
Circular No. 2012-002 and Republic Act No. 7160.
d.
e.
Out of the 38.44 million share from national

wealth, only 8.21 million or 21.36 percent was
appropriated for development and livelihood
projects and for those that would lower the cost of
electricity.
Projects under the Provincial Development Fund of

the Annual Budget amounting to 4.45 million were
not in the Annual Investment Program for funding
under the 20% development fund.
We have recommended that the provincial
government use the Annual Investment Program as
basis for the preparation of the Annual and
Supplemental Budgets pursuant to the Budget
Operations Manual for LGUs.
Trust funds amounting to 5.04 million were

disbursed despite the absence of certain required
supporting documents rendering the validity of
these disbursements doubtful.
The amount appropriated for discretionary purposes

of 11.16 million was 10.89 million more than the
allowable 2 percent of the actual receipts derived
from basic real property tax in the next preceding
calendar year computed at 274,070.00.
We have recommended that the provincial
government limit the annual appropriations for
discretionary purposes of the Chief Executive to two
percent of the actual receipts derived from basic
real property tax in the next preceding calendar
year.
The productivity enhancement incentive (PEI)

granted to provincial personnel totaling 40.01
million was more than 5,000.00 per employee
contrary to Executive Order No. 80. Had the
payment of PEI been limited to 5,000.00 per
300
3.
Status of Implementation of Prior Years' Audit

Recommendations
Implemented
Not Implemented
Net Cash Provided

(Used In)
Cash Bal. Beg.
Cash Bal. End
28
13
6
9
1.
Hon. Denis B. Habawel

Mr. Samuel A. Marinay
Mr. Steawart B. Baccay
The physical count of property, plant and equipment

valued at 263,572,849.38 was incomplete and the
inadequacy of records did not permit us to apply
adequate alternative procedures to determine the
validity of this account, including the unexplained
reconciling items totaling 53,968,012.17.
b)
Existence of unexplained bank reconciling items

amounting to 14,361,410.00 that renders the Cash
in Bank account doubtful
Permanent
Co-terminus
Elective Officials
635
5
12
652
Financial Position
(In Thousand Pesos)
2012
791,558
204,674
586,884
Variance
695,807
165,270
530,537
95,751
39,404
56,347
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
2012
557,875
414,353
143,523
28,207
26,816
1,392
Cash Flows
(In Thousand Pesos)
2013
Cash from
Cash from
Cash from
2012
Variance
145,003
87,992
57,011
(73,199)
(79,336)
6,137
Payment of Productivity Enhancement Incentive

(PEI) amounting to 13,266,240.00 was excessive
and irregular as a result of non-conformance with
pertinent provisions of law, thereby resulting in loss
of government funds, if not refunded.
We have recommended that Management cause
the refund of the excess PEI granted to officials and
employees totaling 13,266,240.00.
Variance
529,668
387,537
142,131
Other Bonuses and Allowances account for the

payment of Collective Negotiation Agreement
(CNA) incentives totaling 6,871,156.07 was
obligated on December 31, 2013 despite lack of
supporting documents and thorough evaluation.
We have recommended and management
concurred to conduct a thorough evaluation of the
PLGU's compliance with the required 70%
accomplishment rate as of October 31, 2013 before
disbursing the incentive to its officials and
employees.
11
2013
a)

June 18, 1966
2. Key Officials
Assets
Liabilities
Equity
63,149
8,656
71,805

A. BACKGROUND
Provincial Governor
8,656
323,587
332,243
C. RESULTS OF AUDIT
PROVINCE OF IFUGAO
1. Legal Basis
71,805
332,243
404,048
No Provincial Solid Waste Management Plan

(PSWMP) for the Province of Ifugao was prepared
as required under Republic Act No. 9003, thereby
affecting the adoption of a national systematic,
comprehensive and ecological solid waste
management program geared towards the
achievement of the objectives of the Act.
We have recommended that management establish
a PSWMB and comply with the requirements and
provisions set forth in RA 9003 and its
301
Implementing Rules and Regulations, including the

preparation of a PSWMP.
The accuracy of the Cash in Bank account

amounting to 403,553,419.35 could not be relied
upon as a result of the failure of the auditee to settle
unexplained bank reconciling balance of
14,361,410.00.
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity

to instruct the Provincial Accountant and Provincial
Treasurer to exert extra effort in retrieving past
records to settle questionable reconciling items or
seek the assistance of the banks concerned to
recapture the necessary information in support of
the adjustments for unresolved items in the BRS.
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
The existence, valuation and accuracy of the

property, plant and equipment (PPE) amounting to
263,572,849.32, net of accumulated depreciation,
could not be verified and relied upon because of the
auditee's omission to maintain complete property
records.
Cash Bal. Beg.

Cash Bal. End
1.
589,611
473,808
115,803
Variance
523,308
458,820
64,488
66,303
14,988
51,315
2012
Variance
109,670
4,174
105,496
(73,640)
(21,329)
(52,311)
36,030
(17,155)
53,185
264,315
300,345
281,470
264,315
(17,155)
36,030

2.
The Province paid its officials and employees

Productivity Enhancement Incentive (PEI) in excess
of the allowable amount of 5,000.00 in violation of
Executive Order No. 80.

February 14, 1995
We have recommended that Management cause

the refund of PEI in excess of the 5,000.00 per
employee in compliance with Executive Order No.
80. We also recommended the Management to
strictly adhere to the provisions and limitations of
the said EO.
2. Key Officials
Hon. Jocel C. Baac
Ms. Gerie Beth dela Torre
Ms. Virginia L. Puyoc
Permanent
Co-terminus
Elective Officials
45,122
(12,580)
57,702
C. RESULTS OF AUDIT
38
11
7
20
A. BACKGROUND
Provincial Governor
2012
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used)
PROVINCE OF KALINGA
1. Legal Basis
Variance
541,241
113,369
427,872
Cash Flows
(In Thousand Pesos)

Recommendations
Implemented
Not Implemented
2012
586,363
100,789
485,574
(In Thousand Pesos)

to require the PAccO and PGSO to maintain
complete and updated property records, identify
and settle all the reconciling balances and conduct
periodic reconciliation.
3.
685
6
13
704
302
Loan
granted
to
Non-Governmental
Organizations/Peoples Organizations (NGOs/POs)
bear incomplete documentation, thus, the validity
and propriety of the said transactions could not be
assured/ascertained.
We have recommendedthat managementsubmit all

lacking documents required in the granting of loan
to NGO/PO and consider revising all the loan
assistance agreement which were not in
accordance with the said circular otherwise, Section
9 of COA Circular No. 2007-001 will be imposed.
PROVINCE OF MOUNTAIN PROVINCE

A. BACKGROUND
1. Legal Basis
The account title used for the purchases made by

the LGU charged against LDRRMF in the amount of
3,350,000.00 was not proper as required in COA
2. Key Officials
Provincial Governor
We have recommended that the Provincial

Accountant reclassify the accounting entries for the
newly acquired disaster response and rescue
equipment and to consistently record future
transactions of similar nature in accordance with the
prescribed account code and title.
Provincial ccountant
3.
Permanent
Temporary/Casual/ Contractual/
Co-terminus
Elective Officials
The year-end unexpended/unobligated balance of

the Quick Response Fund (QRF) and the Disaster
Risk Reduction Management Fund-MOOE
amounting to 2,815,355.00 was not transferred to
the Special Trust Fund Book.
794
5
13
812
Financial Position
(In Thousand Pesos)
Assets
Liabilities
Equity
Management failed to reconcile records of the

Provincial Accounting Office and the Provincial
Assessors Office for the land owned by the
Province resulting in the understatement of the
Land Account by 35,249,109.00.
We have recommended that management require
the Provincial Accountant, the General Services
Officer and the Provincial Assessor to reconcile
their records and make the necessary adjustments
and initiate the titling of all land owned by the
Provincial Government.
.
Recommendations
Implemented
Not Implemented
Hon.
Leonardo
G.
Mayaen
Mr. Cawed A. Gamonnac
Mr. Theodore B. Marrero
We have recommended the Provincial Accountant

and Provincial Budget Officer to cause the
immediate transfer of all unexpended/unobligated
balance of QRF and DRRMF-MOOE as stated in
the year-end Statement of Obligation and Allotment
Balances to the Special Trust Fund under trust
books as mandated under RA 10121 and required
in COA Circular No. 2012-002.

June 18, 1966
2013
2012
579,867
292,287
287,580
500,920
125,315
375,605
Variance
78,947
166,972
(88,025)
(In Thousand Pesos)
2013
2012
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
498,129
400,713
97,415
467,820
365,514
102,306
2013
2012
188,133
120,486
67,647
(228,586)
(119,946)
(108,640)
112,639
8,620
104,019
72,186
131,497
203,683
9,160
122,338
131,497
63,026
9,159
72,186
Variance
30,309
35,199
(4,891)
Cash Flows
(In Thousand Pesos)
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
17
8
4
5
303
Variance
maintained for the Bontoc Commercial Center

through the use of a complete subsidiary ledger and
to prepare financial statements at the end of the
year.
C. RESULTS OF AUDIT
1.

financial statements because completed public
infrastructure projects funded out of loans were not
retained in the public infrastructures account and not
disclosed in the notes to the financial statements but
were closed to the government equity account even if
the loans were not fully paid.
2.
The Provincial Government maintains twenty one

accounts in a non-government depository bank and
with no authority from the Sangguniang
Panlalawigan, thereby, putting risk on the
government funds.
3.

Implemented
Not Implemented
A. BACKGROUND
1. Legal Basis
City Mayor
City Treasurer
City Accountant
Management allowed the procurement of goods

paid through reimbursement by employees in at
least 83 instances costing 1,513,992.92 even if
supporting documents to the claims were not
properly accomplished.
Hon. Mauricio G. Domogan

Ms. Alicia L. Onoza
Mr. Antonio L. Tabin
Permanent
Co-terminus/
Elective Officials
4. No. of Barangay
Completed public infrastructures funded out of

loans were not disclosed in the notes to financial
statements and were closed to the government
equity account even if the loans were not fully paid.
1,092
290
17
1,399
128
Financial Position
(In Thousand Pesos)
2013
We have recommended and the Provincial

Accountant agreed to restore to the public
infrastructures
account
the
amount
of
74,313,760.53 pertaining to completed projects
funded from loans and to disclose these in the
notes to financial statements.
Philippine Commission Act

No. 1963
September 1, 1909
2. Key Officials

that all purchases of goods shall be subject to the
provisions of RA 9184 and its IRR, except petty
expenses.
30
15
3
12
CITY OF BAGUIO

that the Provinces accounts shall be maintained
with the Land Bank of the Philippines otherwise,
secure a permit or exemption from the DOF to
maintain deposits with banks. We also
recommended that all deposit accounts shall be
authorized by a resolution from the Sangguniang
Panlalawigan.

Recommendations
Assets
Liabilities
Equity
4,178,975
846,556
3,332,420
2012
3,839,200
687,795
3,151,405
Variance
339,775
158,761
181,015
(In Thousand Pesos)
2013
No separate special account was maintained for the

operations of the Commercial Center contrary to
Section 313 of R.A. 7160 thereby, assessment and
evaluation of the Centers operation could hardly be
made.
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
We have recommended and the Provincial

Accountant agreed that a special account shall be
304
1,348,271
1,034,785
313,486
2012
1,219,458
1,014,705
204,753
Variance
128,813
20,080
108,733
We have recommended management to implement

strictly ESWM Plan by establishing MRFs in the
barangays. Consider adopting the measures and
techniques of existing MRFs in the country which
has effectively and efficiently sustained the
operation of its facilities.
Cash Flows
(In Thousand Pesos)
2013
Cash from
Cash from Investing
Activities
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
2012
Variance
334,039
328,433
5,606
(132,139)
(173,774)
41,635
201,900
1,614,411
1,816,311
154,659
1,459,752
1,614,411
47,241
154,659
201,900
Require the Local Disaster Risk Reduction and

Management Office to prepare and submit to the
Sangguniang Panlungsod, through the City Disaster
Risk Reduction Management Council (CDRRMC),
the annual LDRRMF Investment Plan.
C. RESULTS OF AUDIT
1.

financial statements for reason that the validity and
accuracy of the balance of the Property, Plant and
Equipment (PPE) account of 2.304 billion could not be
ascertained due to the unreconciled difference totaling
548.543 Million.
2.
Productivity Incentive Bonus totaling 26.155

million was granted to all officials and employees
contrary to Section 7 of Administrative Order No.
161, series of 1994, thus, resulting in an irregular
disbursement.
Productivity Enhancement Incentive was granted to

all officials and employees in amounts exceeding
what is authorized in Section 1(a) of Executive
Order No. 80, resulting in an overpayment totaling
30.621 million.
Adhere strictly with the provisions of Executive
Order (EO) No. 80 specifically on the authorized
amount to be granted for the payment of
Productivity Enhancement Incentive; and require
the recipient officials and employees to refund the
amount in excess of the authorized amount.
Projects funded out of the 20 percent Development

Fund for CY 2013 and prior years totaling 240
million remained unimplemented as of December
31, 2013 due to lack of effective strategies to
address problems in the implementation.
Direct the concerned implementing offices to
address the issues/concerns that caused the nonimplementation of 286 projects and delay in the
completion of 9 on-going projects and cause the
realignment of the total amount of 3.095 million
representing the budgeted amount for 26 projects
that can no longer be implemented to finance other
viable projects.

legal basis or authority for the grant of the
Productivity Incentive Benefit, otherwise, require all
officials and employees to refund the amount
received
Economy, efficiency and effectiveness on the

utilization of the Local Disaster Risk Reduction and
Management Fund (LDRRMF) for CY 2013 could
not be evaluated due to the absence of the
LDRRMF Investment Plan.
The City government could have saved an

estimated 34 million or 50 percent of the total
hauling and tipping expenses amounting to 68.90
million for dumping of residuals from the garbage
had it strictly implemented provisions of R.A. No.
9003 on the mandatory segregation of solid wastes
and established Materials Recovery Facility in every
barangay or cluster of barangays.
The City Government did not avail its option to sell

output fertilizer of the Environment Recycling
System Machine to ProTech Machinery Corporation
resulting in an opportunity loss amounting to
25.608 million for the period 2011 to 2013.
Avail immediately the option to sell the output
fertilizer of the Environmental Recycling System
machine to Protech Machinery Corporation and
before the quality of the fertilizers deteriorates and
losses its value
.
Validity and accuracy of the balance of the
Property, Plant and Equipment account with a total
book value of 2.304 billion as of December 31,
2013 could not be ascertained due to unreconciled
difference between the accounting and property
records totaling 548.543 million and unaccounted
discrepancy between the General Ledger and the
Subsidiary Ledger/supporting PPE Schedules.
Require the City Accounting Office (CAO) and the
General Services Office (GSO) to continue to
reconcile their respective records and to account for
the discrepancy of 548.543 million between the
305
accounting
records
and
the
report/property records. Require the
conduct a physical inventory of the
accounted after reconciliation with the
establish the actual existence.
3.
inventory
GSO to
property
CAO to
Cash Flows
(In Thousand Pesos)
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End

Recommendations
Implemented
Not Implemented
65
36
27
2
2012
Variance
247,580
298,186
(50,606)
(192,561)
(166,330)
(26,231)
(3,321)
(6,800)
3,479
51,697
173,684
225,381
125,056
48,628
173,684
(73,359)
125,056
51,697
C. RESULTS OF AUDIT
1.
CITY OF TABUK

A. BACKGROUND
1. Legal Basis

June 23, 2007
2.
The City Government granted excessive additional

personnel benefits in the form of Productivity
Enhancement Incentive (PEI) of 20,000.00 for
each official and employee of the LGU contrary to
Executive Order No. 80 dated July 12, 2012, thus
resulting in irregular and unnecessary expenditures
totaling 3,755,500.00.
2. Key Officials
Hon. Ferdinand B. Tubban
City Mayor
City Treasurer
City Accountant
Mr. Constante Doctor
Ms. Mary Grace L. Pocais
We have recommended that LGU officials and

employees be required to refund the total amount of
3,605,500.00 representing overpayment of their
PEIs.
Permanent
Co-terminus
Elective Officials
4. No. of Barangays
129
861
12
1002
42
2013
552,145
161,545
390,601
2012
639,585
148,404
491,181
Variance
(87,440)
13,141
(100,580)
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
555,157
330,707
224,449
2012
524,790
239,561
285,229
Year-end physical inventory of Property, Plant and

Equipment was not conducted and PPE Ledger
Cards were not maintained resulting in the doubtful
validity of the reported account balances of
240,228,357.94 as of December 31, 2013.
Comply with the annual inventory taking of its
Property, Plant and Equipment and submit the
required report not later than January 31 of each
year. Likewise, PPE Ledger Cards should be
maintained for an effective handling/control of PPE
and serve as basis in determining the reliability of
the PPE account balances reflected in the financial
statements.
Financial Position
(In Thousand Pesos)
Assets
Liabilities
Equity
Variance
30,367
91,146
(60,780)
Funds appropriated for various projects funded from

the
20%
Development
Fund
totaling
17,360,000.00 were unnecessarily transferred to
the different barangays of the City despite their lack
of needed capabilities in the implementation of the
projects.
Stop the practice of transferring funds allotted for
projects under the 20% Development Fund to the
306
barangays to ensure proper implementation of

projects and utilization of funds.
Real Property Tax Receivable and Special

Education Tax Receivable totaling 39,716,133.58
as of December 31, 2013 remained uncollected due
to failure of the management to exert effort and
implement remedies in collecting tax delinquencies
and formulate strategies to improve revenue
collection.
Undertake efficient and aggressive tax collection
efforts and develop strategies to improve tax
collection efficiency. Seek the assistance of the
barangay officials in the dissemination and
distribution of the notices or orders of payment of
delinquent taxes to taxpayers within their territorial
jurisdiction to boost collections. Avail of the
remedies available under Section 256 of R.A. No.
7160, if necessary.
Absolute ownership on two parcels of land

purchased in 1998 and 2008 costing 500,000.00
and 8,000,000.00, respectively, were not
immediately transferred in the name of the LGU due
to failure of officials concerned to withhold and remit
immediately the corresponding taxes to the Bureau
of Internal Revenue (BIR) resulting in the
incurrence of unnecessary cost in the form of
interest, surcharges and penalties of at least
811,625.00.
Expedite the process of titling the purchased
property in the name of the City Government of
Tabuk to ensure absolute ownership thereon and to
avoid further incurrence of unnecessary costs in the
form of additional surcharges, interests and
penalties on taxes due to the BIR.
3.

Recommendations
Implemented
Not Implemented
14
5
3
6
307
I ILOCOS REGION
PROVINCE OF ILOCOS NORTE
A.
C.
RESULTS OF AUDIT
1.
The auditor rendered a qualified opinion on the

fairness of the presentation of the financial
statements due to the (a) unreconciled discrepancy
of 120.669 million of the account Office and
School Buildings; (b) Construction in Progress (CIP)
- Other Public Infrastructure account was overstated
by 17.003 million; and (c) Motor Vehicles account
was overstated by 4.899 million.
2.
The balance of Office and School Buildings

accounts registered a total difference of
120,669,356.54 as compared with the submitted
Report of the General Service Office (GSO) casting
doubts on the correctness and reliability of the
accounts.
For the General Service Office (GSO) and the

Accounting personnel to continue making
reconciliation with records and effect necessary
correcting entries provided that these are duly
supported with required documents.
Construction in Progress (CIP) Other Public

Infrastructure amounting to 17,003,702.90 were
not transferred to Public Infrastructure and
subsequently were not closed to Government Equity
Account.
For the Accounting

Engineering Office
projects under the
accounts for proper
asset account.
Unserviceable motor vehicles worth 4,899,513.40

were not transferred to Other Asset Account and
disposal thereon was not yet conducted resulting in
the overstatement of Motor Vehicles and
understatement of Other Asset Account.
For Management to reclassify the unserviceable

vehicles to Other Asset Account and cause
immediate disposal thereon.
Two (2) units second-hand motor vehicles

amounting to 1.2 million were purchased without
observing the provisions of DBM-NBC 446-A dated
Jan. 30, 1998.
BACKGROUND
1. Legal Basis
Royal Decree
February 2, 1818
2. Key Officials
Provincial Governor
Hon. Imee R. Marcos

Ms.
Josephine
P.
Calajate
Ms. Eden C. Battulayan
Permanent
Co-terminus
Elective Officials
718
515
14
1,247
B.
21
FINANCIAL PROFILE
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
1,797,714
740,681
1,057,033
2012
Variance
2,088,991
839,178
1,249,813
(291,277)
(98,497)
(192,780)
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
972,110
1,149,797
(177,687)
2012
Variance
1,019,792
1,037,956
(18,164)
(47,682)
111,841
(159,523)
Cash Flows
(In Thousand Pesos)
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
2013
2012
Variance
(108,193)
(15,486)
(92,707)
(45,694)
(81,028)
35,334
(45,252)
(45,252)
(199,139)
517,459
318,320
(96,514)
613,973
517,459
(102,625)
(96,514)
(199,139)
Office and the Provincial

to identify the completed
classification to appropriate
For Management to strictly comply with the

provisions of DBM-NBC No. 446-A in relation to
purchase of second-hand motor vehicles. Purchase
of brand new motor vehicles pursuant to paragraph
4.0, DBM-NBC 446-A is encouraged.
308
3.

Recommendations
Cash Flows
(In Thousand Pesos)

Implemented
Not Implemented
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
2013
8
3
1
4
PROVINCE OF ILOCOS SUR
A. BACKGROUND
1. Legal Basis
Royal Decree dated

February 2, 1818
Act 2683 by the
Philippine Legislature
Dated March 1917
Hon. Ryan Luis V..Singson
Ms. Maribeth A. Navarro

Ms. Mely N. Carrera
Permanent
Co-terminus
Elective Officials
B.
2012
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
1,725,344
1,037,171
688,174
2012
1,577,325
1,042,265
535,060
(357,434)
(201,943)
244,198
1,123,915
1,368,113
379,410
744,505
1,123,915
(135,212)
379,410
244,198
2.
The Provincial Government did not submit the

Report on the Physical Count of PPE (RPCPPE),
thus the recorded PPE amounting to
2,258,885,521.18 could not be properly
reconciled.
Create a committee to conduct physical count of all
the property and cause the reconciliation of the
records of the Accounting Office and the General
Service Office.
15
1,852
Financial Position
(In Thousand Pesos)
4,126,529
875,206
3,251,323
(559,377)
2013
66,731
1.
32
4,099,681
911,130
3,188,551
736,844
RESULTS OF AUDIT
976
FINANCIAL PROFILE
Assets
Liabilities
Equity
803,575
C.
861
Variance
The auditor rendered a qualified opinion on the fairness

reliability of Property, Plant and Equipment amounting to
1,430,114,123.21 could not be ascertained due to
insufficiency of documents and records which did not
permit the team from validating the existence and
ownership of the same.
2. Key Officials
Provincial Governor
2012
Variance
(26,848)
35,924
(62,772)
The Due to LGUs account which represents

Provincial Aid to Barangays, Barangay Street Fund
and Due to Municipalities totaling 2,926,267.31
remained unreleased for so many years which is
contrary to Section 286 of RA 7160 otherwise
known as the Local Government Code of 1991.
For Management to see to it that all amounts due to
the municipalities and barangays should be
released in accordance with Section 286 (a) of RA
7160.
Variance
3.
148,019
(5,094)
153,114

Recommendations
Implemented
Not Implemented
309
27
6
10
11
PROVINCE OF LA UNION
A.
C. RESULTS OF AUDIT
1.
BACKGROUND
1. Legal Basis

of presentation of the financial statements of the
Provincial Government of La Union, because the
Tobacco Excise Taxes Funds were used to augment the
Livelihood Assistance Fund of the provincial government
in the amount of 10 million; and to fund the salaries
and wages of contractual employees for its Greening
Program in the total amount of 773,968.15, which are
not consistent with existing rules and regulations.
Superior Decreto
March 02, 1850
2. Key Officials
Provincial Governor
Hon. Manuel C. Ortega

Mr. Francis Remeguis E.
Estigoy
Ms. Jolly R. Balancio
Permanent
Co-terminus
Elective Officials
2.
Expenditures in the amount of 99.62 million and

54.86 million were all lumped to the expenditure
accounts - Donations (878) and Other Maintenance
and Operating Expenses (969), respectively
although the individual expenditures incurred could
be properly identified and classified to the specific
accounts prescribed in the updated/revised Chart of
Accounts under COA Circular No. 2004-008 dated
Sept. 20, 2004, thus affecting the fairness of
presentation of the individual expenditure accounts
in the Statement of Income and Expenses for CY
2013.
920
1,005
15
1,940
19
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
4,663,474
254,036
4,409,438
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
1,318,293
1,214,346
103,948
2012
For the Provincial Accountant to strictly comply with

the updated/revised Chart of Accounts provided
under COA Circular No. 2004-008; and to charge to
the specific expenditure accounts the individual
expenditures incurred for the proper accounting,
recording and reporting of financial transactions.
Variance
4,592,222
225,551
4,366,671
71,252
28,485
42,767
2012
Variance
1,362,584
1,168,666
(44,291)
45,680
(89,970)
193,918
Cash Flows
(In Thousand Pesos)
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
2012
21,905
31,844
(37,271)
(45,143)
7,872
3,279
3,279
19,757
403,347
423,104
(23,238)
426,585
403,347
42,995
(23,238)
19,757
Unrelated expenditures in the total amount of 7.56

million were charged against the 20% Development
Fund which is not in accordance with the provisions
of DILG-DBM Joint Memorandum Circular No.
2011-1 dated April 13, 2013, thus the effective
utilization of the fund was not optimized.
that they would strictly adhere to the general
policies and guidelines on the appropriation and
utilization of the 20% Development Fund.
Variance
53,749
The provincial government implemented GAD

programs, projects and activities in the total amount
of 31,188,191.65, which is way below the five
percent (5%) of the total agency budget
appropriation of 55,745,019.82 as required under
the Philippine Commission on Women (PCW)NEDA-DBM Joint Circular No. 2012-01 and
We have recommended that management strictly
adhere to the provisions of PCW-NEDA-DBM Joint
Circular No. 2012-01 or the Guidelines for the
310
(In Thousand Pesos)
Preparation of Annual Gender and Development

(GAD) Plans and Budgets and Accomplishment
Reports to Implement the Magna Carta for Women.
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
Liquidated damages in the total amount of

3,139,621.67 for late delivery in the procurement
of goods were not imposed as required under
Section 68, Rule XXII of the Revised IRR of R.A.
No. 9184.
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End

Recommendations
Implemented
Not Implemented
5
3
0
2
1.
Republic Act 2711

March 10, 1917
Hon. Amado T. Espino, Jr.
2012
(24,715)
(565,665)
(381,512)
(184,153)
(60,087)
(41,927)
(18,160)
(352,696)
1,033,323
680,626
(125,667)
1,158,990
1,033,323
(227,029)
(125,667)
(352,697)
We have recommended that the records of the OICProvincial Accountant be reconciled with records of
the Provincial General Services Officer especially
on the Land, Buildings, Motor Vehicles and other
PPE accounts which showed discrepancies
between the General Ledger and GSO Inventory
Report.
2,688
17
4,286
44
4,676,080
955,177
3,720,903
297,771
The Balance of the Property, Plant & Equipment

account of 2,340,777,119.20 did not reconcile
with the balance appearing in the inventory report
prepared by Provincial General Services Office
(PGSO) with total amount of 1,991,740,470.72,
thereby, affecting the validity of the accounts.
2013
273,056
1,581
Financial Position
(In Thousand Pesos)
4,523,338
803,155
3,720,183
Variance
Assets
Liabilities
Equity
2012
2.
Ms. Marilou E. Utanes

Mr. Arturo V. Soriano
Permanent
Co-terminus
Elective Officials
2013

unreconciled Property, Plant and Equipment account
balance of 349,036,648.48 and Construction in
Progress account balance of 680,425,187.59 is not
reconciled with the report of the Provincial Engineering
Office showing the list of on-going Infrastructure Projects
as of year-end which was 32,099,352.21.
A. BACKGROUND
2. Key Officials
Provincial Governor
122,289
57,781
64,508
C. RESULTS OF AUDIT
PROVINCE OF PANGASINAN
1. Legal Basis
2,296,254
1,998,305
297,949
Variance
Cash Flows
(In Thousand Pesos)
We have recommended the Chief Executive Officer

to strictly impose the provision for liquidated
damage on late deliveries in all of its procurements
in accordance with Section 68, Rule XXII of the
Revised IRR of R.A. 9184, to protect the interest of
the Medical Center.
3.
2,418,543
2,056,086
362,457
2012
Variance
(152,742)
(152,022)
(720)
311
Construction in Progress (CIP) account balance of

680,425,187.59 did not reconcile with the report of
the Provincial Engineering Office showing the list of
Infrastructure Project as of yearend with only
32,099,352.21, hence, an overstatement of
648,325,837.38.
Cash Flows
(In Thousand Pesos)
We have recommended that the OIC-Provincial

Accountant coordinate with the Provincial Engineer
as to the status of the infrastructure projects which
are still on-going. Completed projects regardless
the source of the funds, shall be closed to
Appropriate Agency assets or public infrastructure
accounts.
3.
2013
Cash from
Cash from
Cash from
Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End

Recommendations
Implemented
Not Implemented
9
3
0
6
A. BACKGROUND
RA 9025
March 5, 2001
Hon. Hernani A. Braganza

Ms. Shirley R. dela Cruz
Ms. Emelyn C. Acosta
627
13
909
39
2013
752,796
286,107
466,689
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
338,435
294,388
44,047
2012
766,811
261,881
504,930
Variance
(14,015)
24,226
(38,241)
2012
319,780
279,032
40,748
(106,285)
(62,265)
(44,020)
27,787
26,748
1,039
(29,112)
247,924
218,813
(1,912)
249,837
247,925
(27,200)
(1,913)
(29,112)
The assets without cost estimate or appraised value

acquired thru donation were not recorded thus the
PPE in the amount of 438,012,571.96 was
understated by still undetermined value of the
acquired assets which affected the propriety of the
PPE and the Government Equity accounts.
Cash advances granted to various city officials and

employees in the total amount of 20,499,315.39
remained unliquidated contrary to the provisions of
COA Circular No. 97-002 dated February 10, 1997.
For the City Government to effect withholding of
salaries of the city officials and employees
concerned, otherwise, criminal, civil and
administrative charges shall be filed to enforce
collection or settlement of unliquidated cash
advances.
Financial Position
(In Thousand Pesos)
Assets
Liabilities
Equity
15,781
For the LGU management to create an Appraisal

Committee to determine the appraised values of the
donated hospital equipment and motor vehicles as
basis of recording the assets.
269
4. No. of Barangays
33,605
2. Key Officials
Permanent
Co-terminus
Elective Officials
49,386

undetermined and unidentified reconciling items in the
total amount of 31,777,765.59 for the Cash in bank
which cast doubt on the reliability of the cashbooks and
ledger balances.
CITY OF ALAMINOS
City Mayor
City Treasurer
CityAccountant
Variance
C. RESULTS OF AUDIT
1.
1. Legal Basis
2012
Variance
18,655
15,356
3,299
312
The recorded Real Property Tax and Special

Education Tax Receivables for CY 2013 were
based on the uncollected balances of RPT/SET
Receivables of the prior years instead of a duly
certified list showing the name of taxpayers and the
amount due and collectible for the year, thus, the
actual RPT/SET Receivables were not established
at the beginning of the year.
Cash Flows
(In Thousand Pesos)
For the City Accountant to record and establish the

RPT/SET Receivables and the Deferred RPT/SET
income based on Real Property Tax Account
Register/Taxpayers index card at the beginning of
the year.
3.
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End

Recommendations
Implemented
Not Implemented
9
3
3
3
1.
RA 9407
FY 2009
Permanent
Co-terminus
Elective Officials
2012
516,216
62,479
453,737
143
14
305
2013
2012
342,180
168,169
174,012
341,480
171,428
170,052
Variance
181,016
42,718
138,298
(In Thousand Pesos)
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
(67,408)
(2,395)
137,068
255,866
392,934
134,039
121,827
255,866
3,029
134,039
137,068
Report of Collections and Deposits prepared and

submitted by the tax collectors were not properly
reviewed by the Liquidating Officer and the City
Treasurer
resulting in the over and/or under
remittance of collections to the latter and the delay
of depositing the same to the authorized depository
bank.
697,232
105,197
592,035
(69,803)
For the City Treasurer to conduct strict supervision

over the designated Liquidating Officer and the Tax
Collectors.
A thorough verification and recomputation of the Report of Collections and
Deposits be done by the Collectors before remitting
the same and by the Liquidating Officer before
accepting the amount being remitted to avoid any
over/under remittances.
Financial Position
(In Thousand Pesos)
2013
5,424
148
Assets
Liabilities
Equity
201,447
43
4. No. of Barangays
206,871
2.
Hon. Jeffrey Jubal C.

Nalupta
Ms. Veronica D. Garcia
Ms. Florida S. Cadano
City Treasurer
CityAccountant
Variance
The Auditor rendered an unqualified opinion on the

fairness of the presentation of the financial statements
for the year then ended
A. BACKGROUND
2. Key Officials
City Mayor
2012
C. RESULTS OF AUDIT
CITY OF BATAC
1. Legal Basis
2013
Land account of the City included 127 parcels of

land with a total area of 1,166,312.68 square
meters costing 8,536,373.46 which were not yet
covered with Torrens Title/Transfer Certificate of
Titles (TCTs) as required under Section 39 (2)
Presidential Decree 1445 and Section 449
Government Accounting and Auditing Manual,
Volume I, affecting the agencys claim of ownership
over said parcels of land.
the titling of all lands appeared to be owned by the
City to confirm its legal claim/ownership on the said
property.
Variance
700
(3,259)
3,960
313
Only 989,858.41 or two percent of the total 20%

Development Fund of the City of 49,495,860.40
had been utilized, a manifestation of the slow
implementation of development projects, thus
depriving the city constituents of the timely benefits

that could have been derived there from.
Financial Position
(In Thousand Pesos)
We have recommended the immediate

implementation of the developmental projects of the
City Government in order to give timely benefits and
uplift the economic well-being of its constituents.
2013
Assets
Liabilities
Equity
Eight projects costing 16,313,500.00 funded

under the Priority Development Assistance Fund
(PDAF) of various senators and the
congresswoman of the 2nd District of the Province of
Ilocos Norte were not implemented during the year,
thus the beneficiaries were deprived of the benefits
that would have been derived thereon.
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
Variance
(427,470)
(592,654)
165,184
731,123
335,606
395,518
2012
571,938
326,295
245,643
Variance
159,185
9,311
149,875
Cash Flows
(In Thousand Pesos)
2013
Cash from
Cash from
Cash from
Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End

Recommendations
Implemented
Not Implemented
2012
1,872,545
1,052,531
820,014
(In Thousand Pesos)

the eight unimplemented programs and projects be
given consideration for the ensuing year for the
timely
delivery
of
benefits
due
the
recipients/constituents will likewise be efficiently and
effectively achieved or attained.
3.
1,445,075
459,877
985,198
7
4
0
3
2012
Variance
219,607
395,304
(175,697)
(441,183)
(280,960)
(160,223)
(3,785)
(9,499)
5,714
(225,361)
743,332
517,971
104,845
638,487
743,332
(330,206)
104,845
(225,361)
A. RESULTS OF AUDIT
1.
CITY OF CANDON

inability of the city government to reconcile records of the
General Services Office and the City Accounting Office
of Property, Plant and Equipment account amounting to
297.63 M.
A. BACKGROUND
1. Legal Basis
RA 9018
March 28, 2001
2. Key Officials
City Mayor
City Treasurer
CityAccountant
Hon. Ericson G. Singson

Bernardita B. Mati
Eliseo V. Gacusana
2.
Unserviceable equipment of the City were not yet

disposed of as of year-end and still carried in the
books of accounts under PPE account, thus
overstating the said account by 817,518.14 and
understating Other Assets account by the same
amount.
Permanent
Co-terminus
Elective Officials
4. No. of Barangays
335

Office make the necessary journal entries to effect
the adjustment of the affected PPE accounts.
Likewise, instruct the CGSO to prioritize the auction
of the unserviceable property based on the salvage
values.
62
13
410
42
314
Some programs/projects of the City under its 20%

Development Fund were not implemented and the
amount of 1,461,820.00 was utilized for purposes

other than for which it was granted contrary to the
guidelines set forth under Joint DILG-DBM
Memorandum Circular No. 2011-1 dated April 13,
2011 pursuant to the provision of Section 287 of RA
7160.
3.
4. No. of Barangays
31
Financial Position
(In Thousand Pesos)
2013
2012
We have recommended that management utilize

the funds appropriated for Local Development
Projects
exclusively
for
its
programs/projects/activities in line with the
guidelines set under Joint DILG-DBM Memorandum
Circular No. 2011-1 dated April 13, 2011.
Assets
Liabilities
Equity
(In Thousand Pesos)
2013
2012
The delayed or non-submission of the required

monthly Bank Reconciliation Statements (BRS) and
supporting documents within the prescribed period
to the Auditor for review is contrary to COA
Circular No. 96-011 dated October 2, 1996, thus the
accuracy and reliability of the Cash in Bank
balances of the City amounting to 514,301,682.98
had not been ascertained.
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
556,026
510,184
45,842

prepare and submit regularly monthly bank
reconciliation statements to the Auditor as
required by COA Circular No. 96-011 dated
October 2, 1996 to facilitate the verification of the
accuracy of the Cash In Bank accounts of the City
as reflected in its financial statements.
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
2013
17
9
1
7
1.
RA 170
June 20, 1947
2. Key Officials
Hon. Belen T. Fernandez
Romelita F. Alcantara
Ma. Teresita C. Manaois
Permanent
Co-terminus
Elective Officials
157,684
25,864
131,820
Variance
115,490
23,375
92,115
2012
Variance
128,354
75,882
52,472
69,066
(73,039)
142,105
(22,144)
(28,705)
6,561
175,275
106,938
282,213
(25,862)
132,800
106,938
201,137
(25,862)
175,275

of the presentation of the Financial Statements of the
City of Dagupan for CY 2013 because of the failure of
the City Government to complete the physical count of
Property, Plant and Equipment (PPE) and to reconcile
the inventory report with the accounting records. The
non-maintenance of PPE ledger cards did not allow us
to apply other auditing procedures.
A. BACKGROUND
City Mayor
City Treasurer
CityAccountant
Variance
C. RESULTS OF AUDIT
CITY OF DAGUPAN
1. Legal Basis
671,516
533,559
137,957
1,177,848
466,246
711,602
Cash Flows
(In Thousand Pesos)

Recommendations

Implemented
Not Implemented
1,335,532
492,110
843,422
2.
Cash advances in the total amount of

1,644,861.55 remained not liquidated as of
December 31, 2012 in violation of the provisions
under COA Circular 97-002 dated February 10,
1997.
We have reiterated our previous years
recommendation that Management should require
all accountable officers and employees with
outstanding cash advances to immediately settle
and/or liquidate their respective accountability and
in the event that the officials and employees
511
13
14
538
315
3.
concerned fail to settle/liquidate their cash

advances, file the appropriate malversation charges
against them under Articles 217 and 218 of the
Revised Penal Code.

Implemented
Not Implemented
The City failed to adopt an effective monitoring

scheme on the submission of liquidation reports on
financial assistance granted to barangays and
NGOs/POs resulting in the accumulation of a total
amount of 105,219,977.23 unsettled balances as
of December 31, 2013. These fund assistance has
been outstanding in the books from three (3)
months to three (3) years in violation of Section 5.4
of COA Circular No. 2007-001 dated October 25,
2007.
15
4
2
9
CITY OF LAOAG
A. BACKGROUND
For Management to adopt an effective monitoring

scheme to enforce the submission of the liquidation
reports and send formal letters to the different
NGOs/POs requesting them to submit the
liquidation reports on the utilization of fund
assistance granted by the City. Also, stop practice
of granting additional financial assistance unless
previous ones are settled.
1. Legal Basis
Prior years electricity expenses in the amount of

17,367,494.63 were charged against current
years appropriation which is equivalent to illegal
use of public funds or technical malversation of
funds punishable under the Revised Penal Code of
the Philippines and Section 350 of the Local
Government Code.
RA 4584
June 19, 1965
2. Key Officials
City Mayor
City Treasurer
City Accountant
Hon. Cheyylle V. Farias

Ms. Elena V. Asuncion
Mr. Edgar R. Pascual
Permanent
Co-terminus
Elective Officials
756
73
14
843
We have recommended that management ensure

that cash is available before obligations are
incurred. Also, comply with the modified accrual
basis of accounting for complete reporting of all
financial transactions. Obligate all valid claims not
paid during the year for fair presentation of the

Recommendations
4. No. of Barangays
80
Financial Position
(In Thousand Pesos)
Assets
Liabilities
Equity
Cash gift for the year 2012 amounting to

3,378,500.00 were granted to technical
consultants, job orders, and the like, in violation of
the Department of Budget and Management (DBM)
Budget Circular 2010-01 dated April 28, 2010 and
Section 3.1 of COA Circular 2012-003 dated
October 29, 2012.
We have recommended that management adhere
with the rules and regulations of the DBM Budget
Circular 2010-01 dated April 28, 2010 and Section
3.1 of COA Circular 2012-003 dated October 29,
2012 regarding the grant of cash gifts and cause
the refund thereof.
2013
2012
1,185,284
760,886
424,398
1,065,319
592,773
472,546
(In Thousand Pesos)
2013
2012
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
579,201
619,754
(40,553)
536,953
558,650
(21,697)
2013
2012
Variance
119,965
168,113
(48,148)
Variance
42,248
61,104
(18,856)
Cash Flows
(In Thousand Pesos)
Cash from
Cash from
316
Variance
41,594
4,939
36,655
(128,644)
(53,723)
(74,921)
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
92,272
21,349
70,923
5,222
94,033
99,256
(27,435)
121,468
94,033
32,657
(27,435)
5,223
trust funds, of 20,879,847.78, hence, the City of

Laoag was short by 97,097,832.88 in the payment
of its current obligations which is not in line with
Section 344 of R.A. 7160.
We have recommended that management improve
its cash management system, prioritize the payment
of its mandatory obligations, minimize its expenses
and ensure that disbursements are not only
appropriated but also have available funds to pay
the same pursuant to Section 344 of R.A. 7160.
C. RESULTS OF AUDIT
1.

of the presentation of the financial statements of Laoag
City as of December 31, 2013 due to overstated hospital
fees by 12,007,193.15 and unreconciled difference of
the Due from Other Funds and Due to Other Funds
amounting to 1,942,914.40. Likewise, ownership of the
land recorded at the book totaling 11,903,064.45 as of
December 31, 2013 cannot be ascertained due to the
absence of supporting documents to prove their
ownership.
2.
Sale of medicines under consignment system was

recorded as revenue by the LCGH amounting to
20,406,448.25, and the corresponding cost of the
consigned items were recorded as expenses on the
period the consignor was paid totaling
12,007,193.15 contrary to generally accepted
accounting principles, hence, income and expenses
were both overstated by 12,007,193.15.
We have recommended that management follow

the guidelines in the granting, utilization and
accounting of the funds released to NGOs/POs
provided under COA Circular 2007-001 and to
require the submission of documents mentioned in
Items 2.1 and 2.2 of COA Circular 2012-001 in
order that the City would be able to verify the
implementation of the projects as agreed upon in
the Memorandum of Agreement and ensure that
government funds would be spent in accordance
with the purposes for which the same are granted.
We have recommended that management

recognize the mark-up of the consigned items as
revenue and cost of the consigned item as an
expense in compliance with generally accepted
accounting principles so as not to misstate the
income and expense accounts of the City. It is also
recommended that the cost of medicines received
for consignment be taken up under the trust liability
account.
Land (201) account of the City had included 66

parcels of land costing 11,903,064.45 which were
not supported with an Original Certificate of Title
(OCT) or Transfer Certificate of Title (TCT), thus
affecting the agencys claim of ownership over said
parcels of land.
We have recommended that the city give
preferential attention to the titling of the 66 lots
pursuant to Section 39(2) of Presidential Decree
1445 and Section 449 of the Government
Accounting and Auditing Manual (GAAM), Volume I.
Financial assistance extended to Non-Government

amounting to 5,000,000.00 was not in conformity
with the guidelines set under COA Circular 2007001 dated October 25, 2007 in the granting,
utilization and accounting of the funds released to
NGOs/POs and was not supported with the
necessary documentary requirements provided
under Items 2.1 and 2.2 of COA Circular 2012-001
dated June 14, 2012, hence, the proper granting,
utilization and accounting of the funds given was
not observed by the City.
Out of the 14,088,756.56 total utilization of the

LDRRMF, 34.14% or a total of 4,810,198.48 has
been used for the payment of insurance of vehicles,
buildings and equipment of the City of Laoag while
10% has been expended for various purchases
which were not all related to disaster prevention and
mitigation, preparedness, response, rehabilitation
and recovery contrary to National Disaster Risk
Reduction and Management Council, Department of
Budget and Management and Department of
Interior and Local Government (NDRRMC-DBMDILG) Joint Memorandum Circular (JMC) No. 20131 dated March 25, 2013 and Section 21 of R.A.
10121, otherwise known as the Philippine Disaster
Risk Reduction and Management Act of 2010".
We have recommended that management utilize its
LDRRMF for disaster related activities only as
required under NDRRMC-DBM-DILG Joint
Memorandum Circular No. 2013-1 dated March 25,
2013 and Section 21 of R.A. 10121, otherwise
known as the Philippine Disaster Risk Reduction
and Management Act of 2010.
Current Liabilities (excluding Special Education

Fund, Trust Fund and Special Trust Accounts)
totaling 117,977,680.66 was more than the total
amount of cash (including collectibles), after setting
aside trust accounts under the general, SEF and
317
The City has a total balance of long-term loans

payable of 445,821,500.00 or 105.05% of the total
government equity of 424,398,364.65 which is
reflective of the aggressiveness of the City
government to finance its growth but could lead to
the difficulty in generating funds to pay its current
obligations.
We have recommended that management
review/study the programs/projects of the City that
would improve its economic growth by prioritizing
the use of its own resources and not through the
availment of loans to avoid the incurrence of more
debts and to be able to meet its other obligations.
3.
17
8
3
6
416,004
355,143
60,861
2013
2012
1.
2. Key Officials
Hon. Julier C. Resuello
Ms. Josefina J. Caranto
Ms.
Rosemarie
R.
Senting
817,804
501,521
316,283
857,818
528,047
329,771
2,923
(109,323)
(69,121)
(40,202)
(41,539)
(45,375)
3,836
(48,274)
181,281
133,007
(14,831)
196,112
181,281
(33,443)
(14,831)
(48,274)
The provisions embodied in COA Circular No. 97002 dated February 10, 1997 were not strictly
adhered to resulting to an accumulated balance of
Advances to Officers and Employees of P
52,629,861.25 and Payroll Fund of P 4,552,334.65
as of the end of the year.
688
For Management to strictly observe the guidelines

in the granting and liquidation of cash advances as
provided under COA Circular No. 97-002. Require
the city officials and employees concerned to
liquidate/settle immediately their outstanding cash
advances and refrain from granting additional cash
advances to accountable officers whose previous
cash advances have not been settled. Also, limit the
cash advance for salaries and wages to the net
amount of the payroll for a pay period.
15
15
718
Financial Position
(In Thousand Pesos)
Assets
Liabilities
Equity
99,665
2012
102,588
86
2013
Variance
2.
4. No. of Barangays
28,912
16,603
12,309
A qualified opinion on the fairness of the presentation of

the Financial Statements of the City of San Carlos for
CY 2013 has been rendered due to the failure of the
Local Government Unit to conduct a physical inventory
of its Property, Plant and Equipment with a net book
value of 509,084,371.22 and non-maintenance of
records did not permit us to perform alternative audit
procedure.
RA 4487
June 19, 1965
Permanent
Co-terminus
Elective Officials
Variance
C. RESULTS OF AUDIT
A. BACKGROUND
City Mayor
City Treasurer
CityAccountant
444,916
371,746
73,170
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
CITY OF SAN CARLOS
1. Legal Basis
2012
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
Cash Flows
(In Thousand Pesos)

Recommendations
Implemented
Not Implemented
(In Thousand Pesos)
2013
Variance
(40,014)
(26,526)
(13,488)
318
Cash in Vault and Payroll Fund in the General Fund

in the amount of 780,832.72 and 669,902.32,
respectively were in the names of the former
employees at the Cashiers Division of the City
Treasurers Office which is not in consonance with

2004 and COA Circular No. 2002-003 dated June
20, 2002, which significantly affect the cash
position of the agency and the reliability of the
4. No. of Barangays
Financial Position
(In Thousand Pesos)
We recommended that the head of the agency/City

Mayor shall immediately require the accountable
officers to deposit and/or liquidate the balances of
their respective accountabilities.
3.
2013
Assets
Liabilities
Equity
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
4
0
1
3
437,606
399,381
38,225
9,816
(32,555)
60,371
Variance
90,285
27,247
63,038
2012
Variance
87,797
117,019
(29,222)
(91,518)
(63,042)
(28,476)
(33,739)
(34,014)
275
(37,460)
447,694
410,234
19,963
427,731
447,694
(57,423)
19,963
(37,460)
The City Auditor rendered a qualified opinion on the

financial statements because Receivables amounting to
5.8 million have remained outstanding for more than 13
years casting doubt on their validity and collectability,
and the physical inventory of Property, Plant and
Equipment (PPE) also showed a difference of 4.892
million as against its reported book balance, thereby
affecting the accuracy of its balances in the financial
statements.
CITY OF SAN FERNANDO
A. BACKGROUND
Republic Act 8509
March 20, 1998
2. Key Officials
Hon. Pablo C. Ortega
Mr. Edmar C. Luna
Ms. Mercy G. Go
Permanent
Co-terminus
Elective Officials
2012
Variance
A. RESULTS OF AUDIT
1.
City Mayor
City Treasurer
CityAccountant
527,891
426,628
101,263
2012
842,778
235,711
589,067
Cash Flows
(In Thousand Pesos)

Recommendations
1. Legal Basis
852,594
203,156
649,438
(In Thousand Pesos)
2013
Delinquent taxes on real property totaling

30,698,379.78 were not collected as of December
31, 2013, thus depriving the City of additional
income that could have been used to finance other
projects/programs/activities for the welfare of the
townspeople.
For the City Treasurer to exert more efforts in the
collection of taxes due and collectible by sending
RPTOPs and notice of delinquency to taxpayers
and forming committee to conduct an information
dissemination regarding the importance of paying
taxes promptly and the consequences of nonpayment of taxes. Comply with the provision
embodied in the Local Government Code of 1991 in
the collections of delinquent taxes.

Implemented
Not Implemented
59
441
182
2.
The Real Property Tax (RPT) and Special

Education Tax (SET) receivables were both
understated by 4.284 million and 2.033 million,
respectively, due to the absence of the Assessment
Roll and updated Certified list of taxpayers as a
basis for the computation of the total amount of
property tax due.
For the City Assessors office to prepare the
Assessment Roll and submit it to the City
Treasurers office for the preparation of the updated
15
638
319
Certified List of taxpayers. The understatement of

RPT/SET Receivables should be adjusted in the
books of accounts in order to have a fair
presentation on the financial statements of the City.
Permanent
Co-terminus
Elective Officials
Most of the development projects funded under

20% of the Citys Internal Revenue Allotment (IRA)
amounting to 28.05 million were not immediately
implemented in accordance with the Annual
Investment Program and some agricultural projects
worth 4.4 million, which are not capital
expenditures in nature, were also programmed in
this fund, contrary to DBM-DILG Joint Memorandum
Circular No. 2011-1, dated April 13, 2011.
Assets
Liabilities
Equity
The Local Disaster Risk Reduction and

Management Fund (LDRRMF) of the city was not
utilized as planned for CY 2013, particularly on the
pre-disaster preparedness projects amounting to P
27 million, thereby affecting the citys capacity to
effectively respond during calamities and
emergencies.
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
2012
1,192,595
359,360
833,235
Variance
13,641
(20,634)
34,275
2012
2012
657,985
613,885
44,100
563,289
539,556
23,733
Variance
94,696
74,329
20,367
Cash Flows
(In Thousand Pesos)
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
7
3
0
4
2012
Variance
76,766
41,384
35,382
(44,945)
(87,315)
42,370
(33,421)
(24,114)
(9,307)
(1,599)
128,797
127,198
(70,043)
198,840
128,797
68,444
(70,043)
(1,599)
C. RESULTS OF AUDIT
1.
The auditor rendered an unqualified opinion on the

fairness of the presentation of the financial statements of
the City.
BACKGROUND
Republic Act 8480
February 10, 1998
2. Key Officials
City Mayor
City Treasurer
CityAccountant
2013
1,206,236
338,726
867,510
(In Thousand Pesos)

Recommendations
1. Legal Basis
34
Financial Position
(In Thousand Pesos)
CITY OF URDANETA
A.
12
1,265
We have recommended that Management must

immediately assess the causes of delays in the
project implementation and address all issues
accordingly in order to fast track the implementation
of priority development projects under the CY 2013
Annual Investment Program.

Implemented
Not Implemented
1,031
4. No. of Barangays
We have recommended that the pre-disaster

preparedness projects be implemented as soon as
possible to provide the necessary vehicles and
equipment to the Rescue Teams that the LDC has
created.
3.
222
Hon. Amadeo E. Perez IV

Saniata A. Elegores
Benedicto P. Sison
320
2.
Outstanding cash advances totaling 8,944,023.87

remained unliquidated as of December 31, 2013
due to the inability of the City Accountant to monitor
and enforce the prompt liquidation of cash
advances which is not in accordance with COA Cir.
No. 97-002 dated February 10, 1997 and COA
Circular No. 2012-004 dated November 28, 2012.
CITY OF VIGAN
We have recommended to direct the City

Accountant, Acting City Treasurer and the City
Legal Officer to cause the withholding of salaries
and filing of administrative and criminal charges
against those who refuse to liquidate their cash
advances despite repeated demand.
A.
1. Legal Basis
The City Government did not transfer the

unexpended/unobligated balance of the Local
Disaster Risk Reduction and Management Fund
amounting to 10,838,373.44 to the Special Trust
Fund in violation of Section 21 of RA 10121
otherwise known as Philippine Risk Reduction and
Management Act of 2010 and COA Circular No.
2012-002 dated September 12, 2012, which
adversely affect the disaster risk reduction and
management activities of the Local Disaster Risk
Reduction and Management Office.
City Mayor
City Treasurer
CityAccountant
Permanent
Co-terminus
Elective Officials
424
122
13
559
4. No. of Barangays
39
Financial Position
(In Thousand Pesos)
2013
The Memorandum of Agreement (MOA) executed

by the City Government of Urdaneta with 168
Corporation is disadvantageous to the local
government unit (LGU) due to some deficiencies of
the terms and conditions stipulated thereby
resulting in unpaid rentals totaling 917,600.00.
Assets
Liabilities
Equity
622,417
151,502
470,915
2012
558,502
113,650
444,852
(In Thousand Pesos)
2013
2012
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
283,279
262,671
20,608
286,139
255,357
30,782
2013
2012
Variance
63,915
37,852
26,063
Variance
(2,860)
7,314
(10,174)
Cash Flows
(In Thousand Pesos)
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
Status of Implementation of Prior Year's Audit

Recommendations
Implemented
Not Implemented
Hon. Eva Marie S. Medina

Milagros S. Contreras
Ma. Fatima C. Antonio
We have recommended the City Mayor to constitute

a technical committee to look into renegotiating the
lease agreement to determine if supplemental
contract is possible in order to arrive at more
reasonable and advantageous rental price or even
by terminating the same for being disadvantageous
to the City Government. We have also
recommended the collection of unpaid rentals by
exhausting all legal remedies to protect the interest
of the City.
3.
RA 8988
December 28, 2000
2. Key Officials
We have recommended the City Treasurer, City

Budget Officer and the City Accountant to recognize
and comply with the requirement of RA No. 10121
that the unexpended LDRRMF shall accrue to a
special trust fund for the purpose of supporting
DRRM activities within the next five (5) years guided
by the accounting and reporting procedures under
COA Circular No. 2012-002.
BACKGROUND
4
1
0
3
321
Variance
65,392
42,505
22,887
(49,136)
(98,563)
49,427
(2,895)
(2,302)
(593)
13,361
79,269
92,631
(58,360)
137,629
79,269
71,721
(58,360)
13,362
C. RESULTS OF AUDIT
1.

Vigan City as of December 31, 2013.
2.
The funds that could have been utilized by the City

for development projects / programs were used to
pay the compensations of consultants hired by the
City Government under contractual basis totaling
454,936.03 as of December 31, 2013, the hiring of
which is not of vital importance.
3.

Implemented
Not Implemented
We have recommended that the hiring of

consultants should be limited to services which
cannot be provided by the present workforce and
only on services which are highly technical or those
that can be done only by highly skilled workers.
The projects funded from the Priority Development

Assistance Fund (PDAF) in the amount of 1.5
million remained unimplemented as of December
31, 2013, thus denied the intended beneficiaries of
the immediate use of the same.
We have recommended that management release
the fund to the intended beneficiaries and/or the
projects to be funded from the PDAF implemented
immediately so as not to defeat the purpose for
which the fund was given.
The General Services Office (GSO) and the

Accountants Office are not maintaining complete
and updated property and equipment ledger cards
contrary to Section 114 of the Manual on the New
Government Accounting System for LGUs, Volume I
thus caused difficulty in verifying correctness of the
recorded Property, Plant and Equipment (PPE)
account.
Officer (GSO) and City Accountant facilitate the
reconciliation and updating of their records. They
should look into the discrepancies noted and
determine which office committed the errors /
discrepancies. Thereafter make the necessary
adjustments.
We have recommended that the BAC follow strictly

the provisions of the Implementing Rules and
Regulations of Republic Act No. 9184. They should
also invite observers who have at least knowledge,
experience or expertise in procurement and they
should come from a private group whose existence
is relevant to the subject matter of the contract to be
bid to make the procurement activities effective and
transparent pursuant to existing government
regulations
.
Recommendations
The Pre-Bid and Bidding conferences conducted by

the City were mostly witnessed only by one regular
observer, in addition to COA representative,
contrary to Sections 13.1 and 13.2 of the Revised
Implementing Rules and Regulations of Republic
Act No. 9184 thus, transparency in the procurement
was not maximized.
322
6
4
0
2
C. RESULTS OF AUDIT
II CAGAYAN VALLEY
1. Auditor's Report on the Financial Statements

of presentation of the financial statements for the year
ended December 31, 2013 due to effects on the
unexpended balances of Presidential Development
Acceleration Fund (PDAF) of 6,446,883.45 not
reverted to the unappropriated surplus of the General
Fund; unexpended balance of Local Disaster Risk
Reduction and Management Fund (LDRRMF) totalling
23,354,469.34 not transferred to the Special Trust
Fund; unliquidated fund transfers and cash advances in
the amount of 8,250,000.00 and 6,990,335.32,
respectively and understatement of cash in bank
balance due to unrecorded book reconciling items of net
credit memo of 5,089,803.17.
PROVINCE OF BATANES
A. BACKGROUND
1. Legal Basis

May 20, 1909
2. Key Officials
Provincial Governor
Hon. Vicente S. Gato

Mr. Juanito Y. Abengaa
Mr. Felix B. Lechuga
Permanent
Co-terminus
Elective Officials
406
2.
Delayed implementation and non-optimum

utilization of the 20% Development Fund of
48,494,992.40, contrary to DILG-DBM Joint
Memorandum Circular No. 2011-1, dated April 13,
2011, deprived the constituents of the timely
delivery of basic services.
Utilize immediately the funds available for the

implementation of duly funded projects so that the
benefits would be delivered to its intended
beneficiaries at the soonest possible time, thereby
maximizing the real value of the money on hand.
Balances of PDAF received by the Provincial

Government of Batanes for calendar year 2013
and prior years in the total amount of 6,
446,883.45 were not reverted to the
unappropriated surplus of the General Fund,
contrary to Supreme Court Decision.
3
11
420
Financial Position
(In Thousand Pesos)
Assets
Liabilities
Equity
2013
430,614
198,096
232,518
2012
392,161
158,458
233,703
Variance
38,453
39,638
(1,185)
2013
2012
Variance
(In Thousand Pesos)
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
250,495
237,579
12,916
229,721
212,600
17,121
20,774
24,979
(4,205)
We recommended management to strictly comply

pursuant to the cited Supreme Court Decision.
Cash Flows
(In Thousand Pesos)
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
2012
Variance
41,537
51,924
(10,387)
(10,503)
(25,071)
14,568
(4,105)
(4,763)
658
26,929
155,491
182,419
22,090
133,401
155,491
4,839
22,090
26,928
323
The balance of the Cash in Bank account totalling

177,446,270.89 is doubtful and inaccurate due to
non-recording of the debit and credit memos in the
net amount of 5,089,803.17, hence, understating
the cash in bank and income account in the
financial statement.
Immediately draw a JEV to record all adjustments
in the bank reconciliation report to arrive at the
correct balance of the cash in bank account in the
Cash advances granted to officials and employees

totalling 6,990,335.32 had remained unliquidated
as of December 31, 2013, in violation of COA
Circular No. 97-002, thereby resulting to the
(In Thousand Pesos)
2013
overstatement of the receivable account and

understatement of the affected expense accounts.
Require the Accounting Office to effect the
immediate liquidation of cash advances especially
those outstanding for over a year.
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
Funds transferred to the Batanes Heritage

Foundation Inc. (BHFI) in 2011 and 2012, with a
total amount of 8,250,000.00 remained
unliquidated as of December 31, 2013, contrary to
pertinent provisions of COA Circular No. 2007001, dated October 25, 2007.
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End

Recommendations
Implemented
Not Implemented
57
22
12
23
1.
March 10, 1917
2. Key Officials
Hon. Alvaro T. Antonio
Ms. Emilia L. Iringan
Ms. Jeanna C. Garma
Permanent
Co-terminus
Elective Officials
2013
2012
2012
209,338
(37,940)
247,278
(24,848)
(7,516)
(17,332)
(3,000)
(3,000)
181,491
725,380
906,871
(45,455)
770,836
725,380
226,946
(45,456)
181,491
Variance
The bank reconciliation statements for the various

bank accounts maintained with different banks by
the Provincial Government of Cagayan still
disclosed numerous long outstanding reconciling
items for both banks and books balances that have
not yet been adjusted in the books, in violation of
sound internal accounting control and pertinent
accounting rules and regulations, thus affecting the
accuracy and validity of the consolidated Cash in
Bank balance of 894,549,780.31 as of December
31, 2013.
Unrecorded Check Disbursements totalling

6,342,734.75, thereby overstating total assets
and total liabilities by 2,434,404.59 and
50,168.61, respectively, and understating total
net income by 2,384,235.98 at year-end.
1,970
15
3,112
Variance
149,554
16,746
132,808
324
Unrecorded Check Disbursements

Stale Checks
Unrecorded Various Credit Memos/Deposits
Unreleased/Unrecorded Checks
Unrecorded Land
Unrecorded Special Education Tax Income
28
2,101,724
231,376
1,870,348
2013
1,127
Financial Position
(In Thousand Pesos)
2,251,278
248,122
2,003,156
124,603
43,520
81,083
2.
Assets
Liabilities
Equity
1,383,417
1,084,986
298,431

the financial statements because the total assets, total
liabilities and net income were understated by
31,685,958.23, 11,312,803.07 and 10,485,116.22,
respectively, due to the following deficiencies:
A. BACKGROUND
Provincial Governor
1,508,020
1,128,506
379,514
C. RESULTS OF AUDIT
PROVINCE OF CAGAYAN
1. Legal Basis
Variance
Cash Flows
(In Thousand Pesos)
Follow strictly the above regulation on the granting,

utilization and accounting of funds released to
NGO/POs.
3.
2012
Checks that were dated January to June 2013,

2012, 2011, 2010, 2009 and even prior years back
to 1999 amounting to 1,846,248.59 which were
already considered as stale were still included in
the total Outstanding Checks, hence, understated
the Cash in Bank account as of December 31,
2013.
Various deposits and interest income earned as

well as Debit Memoranda (DMs) with a net amount
of 2,687,723.72 were not recorded in the books
of accounts, thereby understating the Cash in
Bank account as of December 31, 2013.
Strictly comply with the provisions of pertinent

accounting and auditing rules and regulations on
the preparation of bank reconciliation statements
particularly COA Circular No. 96-011 dated
October 2, 1996, the Manual on New Government
Accounting System for Local Government Units
and also the Government Accounting and Auditing
Manual Volume III.
The Provincial Accountant prepare a Journal

Entry Voucher (JEV) to record the entry for
the restoration of cash equivalent of the
unreleased checks and recognition of the
payable/liability accounts at the end of the
year;
d.
A reversing entry to restore the cash and

appropriate payable/liability to correct
balances at the start of the ensuing year shall
be prepared.
Approximately 8,176,622.80 square meters of land

with assessed value of 14,656,511.00,
purportedly owned by the Provincial Government
are without titles or any proof of ownership due to
the failure of the concerned officials to pursue
titling; hence understating the Land account and
exposed the sites to the risk of future legal actions.
We recommended that management:
Prioritize to adjust all reconciling items in the bank

reconciliation statements, especially those
cancelled and/or stale checks, various deposits
and interest income earned in order to reflect the
correct balances of the Cash in Bank account as of
December 31, 2013.
c.
Unreleased checks totalling 11, 362,971.68 as of

December 31, 2013 were reported as issued in the
Report of Checks Issued contrary to the provisions
of the Manual of New Government Accounting
System for Local Government Units, Volume I.
Furthermore, out of the total unreleased checks,
the amount of 9, 017,704.25 was not recorded in
the books while the remaining amount of 2,
345,267.43 was not restored to the Cash in Bank
account, thus understating the Cash in Bank
account, appropriate asset and/or expense
accounts as well as Other Payable/Liability
accounts at year-end.
a.
Create a special committee that will handle

cases of land titling and seek legal assistance
and consultation, as necessary;
b.
Exert efforts to locate all necessary

documents of sites which were donated and
acquired through purchase and pursue the
titling in the name of the Provincial
Government of Cagayan;
c.
Record in the books all the value of land

owned by the agency.
Additional financial assistance from the 20%

Development Fund in the total amount of
83,959,628.56 were granted to various LGUs
despite the non-liquidation of the previous financial
assistance.
We recommended that:
a.
Only checks released to claimants shall be

reported in the Report of Checks Issued
pursuant to the provisions of the Manual of
New Government Accounting System for
Local Government Units, Volume I;
Management require the recipient LGUs to submit

the liquidation and/or status reports of the previous
financial assistance. Management should hold in
abeyance the processing of additional financial
assistance to LGUs until such time that the
liquidation of previous financial assistance granted
has been submitted and project implementation
evaluated.
b.
The Provincial Treasurer ensure the timely

preparation and submission of the year-ends
Inventory of Unreleased Checks to the
Provincial Accountant for the immediate
preparation of Journal Entry Voucher to adjust
the account for unreleased checks;
Management revisit its policy in granting financial

assistance to LGUs for development projects
funded under the 20% DF with consideration on
the underlying principle on the utilization of 20%
DF contained in Joint Memorandum Circular No.
2011-1 dated April 13, 2011 of DILG and DBM.
We recommended and Management agreed that:
325
3.
Completed infrastructure projects with the total

amount of 23,722,134.58 and on-going projects
in the aggregate contract amount of
71,037,796.06 exceeded their contract period.
Appropriate penalties and legal sanctions were not
imposed, in violation of Section 4.2 (f) of Appendix
11 and Section III (A)(2) of Appendix 4,
Implementing Rules and Regulations-Republic Act
No. 9184 and pertinent provisions of the contracts.

Recommendations
Implemented
Not Implemented
a.
b.
50
29
6
15
PROVINCE OF ISABELA
Management require the submission of

Statement of Time Elapsed whenever
payment is made on contracts involving
infrastructure projects in order to
determine immediately the negative slippage,
if any, subject to verification of the fault or
negligence of contractors involved in the
delayed projects;
A. BACKGROUND
1. Legal Basis
Royal Decree Spanish

Regime on May 1, 1856
2. Key Officials
Provincial Governor
Management closely monitor the completion

of projects; strictly enforce the deduction of
liquidated damages from the final payment to
all contractors with delayed projects in
consonance with pertinent provisions of R.A.
9184, Memorandum of Agreements with
NGAs concerned and contracts entered into
with contractors.
Hon. Faustino G. Dy III

Ms. Ma. Theresa A. Flores
Mr. Pete Gerald L. Javier
Permanent
Co-terminus
Elective Officials
Proper
evaluation
and
monitoring
of
implementation of projects funded under the 20%
Development Fund (DF) that were extended to
various Local Government Units (LGUs) thru
financial assistance and/or counterpart totalling
100, 534,307.30 during the year were not
enforced strictly, thereby, depriving the Provincial
Government of Cagayan with information whether
the purposes for which the financial assistance
were granted have been accomplished and
whether the desired objectives were achieved.
968
1,353
16
2,337
34
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
We recommended that the PPDO update and

intensify its monitoring on the status of
implementation by the recipient LGUs of the
projects funded under the 20% Development Fund
thru financial assistance granted by the Provincial
Government. The monitoring and evaluation
reports should serve as the guiding factor on the
overall management in the granting of financial
assistance to different LGUs for which the
Provincial Government has allocated much of its
resources. Any deficiencies observed in monitoring
should immediately be reported to Management as
well as communicated to recipient LGUs.
.
2012
4,222,862
390,750
3,832,112
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
Variance
4,150,872
377,453
3,773,419
2012
1,834,821
1,680,388
154,433
71,990
13,297
58,693
Variance
1,807,084
1,558,906
248,178
27,737
121,482
(93,745)
Cash Flows
(In Thousand Pesos)
Cash from
Cash from
Cash from
326
2013
2012
Variance
178,875
343,957
(165,082)
(313,686)
(722,719)
409,033
Net Cash Provided

(Used In)
Cash Bal. Beg.
Cash Bal. End
(134,811)
1,349,702
1,214,891
(378,762)
1,728,464
1,349,702
the year. This resulted to understatement of

expense account due to non-submission of
liquidation reports of completed travels and
undertakings.
243,951
(378,762)
(134,811)
C. RESULTS OF AUDIT
1.
Require the accountant to demand immediate

liquidation in order to present an accurate result of
operation of the Province. Otherwise, withhold the
salaries of the Accountable Officers considering
that they have been notified and given more
adequate time to liquidate.

ended December 31, 2013 due to effects on the
unliquidated fund transfers and cash advances in the
amount of 734,733,569.28 and 279,829,395.41,
respectively; unreconciled
treasury records of
unremitted real property taxes provincial shares and
accounting records by 18,561,676.79; long
outstanding unrecouped advances to contractor of
31,768,502.00; untitled and unrecorded lot with
assessed value of 12,983,080.00; six lots owned by
other LGUs recorded in the books of the Province with
a total cost of 783,630.97 not yet dropped from the
books; three lots with a total cost of 61,655.83
recorded in the books but not yet titled in the name of
the Province; 1,403 units of school buildings amounting
to 460,577,878.91 not yet transferred to endusers/DepEd; uncollected past due financial loans
granted to /individuals/ cooperatives/associations of
22,138,441.32; and payment of travelling expenses
1,932,941.44 obligated and recorded under Other
Maintenance and Operating Expenses instead of
travelling expense account.
2.
Fund transferred from the Province for financial

assistance and implementation of various projects
of 734,733,569.28 which represent 59 percent of
the total receivables account were not yet
liquidated by the implementing LGUs as of
December 31, 2013 thus, resulting to
understatement of expense account due to nonsubmission of utilization reports of long
completed/accomplished projects.
We recommended that the Provincial Treasurer in

coordination with the Provincial Accountant
reconcile the treasury records, PGI accounting
records and LGUs records to arrive at a corrected
balance of unremitted shares at a given month or
period.
Advance payment of 31, 768,502.00 made to

Pasig Agricultural Development and Industrial
Supplies Corporation, Pasig City in 2004 for the
cost of farm equipment intended for the Grains
Highway Project remained unrecouped for the last
ten years.
We reiterated that management make necessary
legal action to require the contractor to settle the
amount of 31,768,502.00, otherwise, the amount
will be suspended/disallowed in audit and persons
involved will be held liable thereof.
Financial loans were granted to various individuals,

cooperatives, foundations and associations
totalling 146,800,605.46 as of December 31,
2013, out of which 22,138,441.32 were past
due accounts for more than 3 years.
We recommended that the Provincial Accountant
refer to the Provincial Legal Officer on the possible
recovery or collections of past due accounts.
Require the Implementing LGUs to liquidate fund

transfers pursuant to COA Circular No. 04-013
dated December 13, 1994 in order to present an
accurate presentation of the financial position of
the province. Otherwise, demand the immediate
refund of the amount transferred if not utilized.
The treasury records of unremitted real property

taxes provincial shares of 33,515,264.98 did not
reconcile
with
accounting
records
of
52,076,941.77 showing a difference of 18,
561,676.79 as of December 31, 2013.
3.

Recommendations
Implemented
Not Implemented
The prescribed guidelines in the granting and

liquidation of cash advances were not strictly
observed thus, a total of 279,829,395.41, out of
which 186,983,098.12 or 57 percent, were
granted in previous years to officers and
employees of the Province for travel, intelligence
and other time bound and other special
undertakings, remained unliquidated at the end of
327
23
7
6
10
PROVINCE OF NUEVA VIZCAYA
C. RESULTS OF AUDIT
A. BACKGROUND
1. Legal Basis
Proclamation No. 2422

May 20, 1985
2. Key Officials
Provincial Governor
Hon. Ruth Rana Padilla

Ms. Dominador P.
Dacumos
Ms. Rhoda S. Moreno
The Auditor rendered a qualified opinion on the financial

statements due to the existence, condition and propriety
of the Property, Plant and Equipment with a balance of
584,207,261.38 which could not be verified and
ascertained because physical count was neither
conducted nor ledger cards/supporting schedules been
prepared for reference.
Permanent
Co-terminus
Elective Officials
626
897
14
1,537
For the Accounting Unit to draw a journal entry

voucher to rectify
the
time deposit
accounts/savings accounts to the proper
classification so that the cash accounts would be
properly presented in the financial statements.
15
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
2012
1,776,912
345,871
1,431,042
Variance
1,733,322
347,973
1,385,349
43,590
(2,102)
45,693
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
2012
891,681
701,538
190,143
Variance
830,016
731,386
98,630
2013
2012
Variance
649,214
434,721
214,493
(519,697)
(444,370)
(75,327)
129,517
841,314
970,831
(9,649)
850,963
841,314
139,166
(9,649)
129,517
The Cash in Bank is overstated for the unrecorded

disbursements amounting to 883,019.05 and
understated for the stale checks amounting to
214,468.69 which do not conform with paragraph
(j) Section 44 of Vol. I of the Manual on the New
Government Accounting System (MNGAS) for
LGUs and Section 97 of PD No. 1445,
respectively.
For the Accounting Office to record in the book of
accounts of the province these identified and
verified reconciling items presented in the Bank
Reconciliation Statements.
61,665
(29,848)
91,513
Cash Flows
(In Thousand Pesos)
Cash from
Cash from
Cash from
Net Cash Provided
(Used)
Cash Bal. Beg.
Cash Bal. End
The Cash in Bank-Local Currency, Savings

Account and Cash in Bank-Local Currency, Time
Deposit are overstated by 462,339,810.70 and
252,229,326.85, respectively while the Cash in
Bank-Current Account (111) is understated by
714,569,137.55 due to inappropriate recording,
thus affecting the propriety of the Cash in Bank
account.
Out of the total cash advances of 49,731,272.28,

only 14,090,720.64 or 28% was liquidated, thus
a balance of 35,640,551.64 remained for
liquidation at the end of the year 2013 which does
not comply with the provisions of paragraphs 5.7
and 5.8 of COA Circular No. 97-002. In effect, part
of the cash of the province to the amount of 35,
640,551.64 is continuously tied-up to the hands of
these accountable officers.
We recommended that the concerned
management officials and employees liquidate and
settle their cash advances immediately to forestall
audit disallowances.
328
The reciprocal accounts Due from Other Funds

and Due to Other Funds with balances of 77,
3.
612,738.56 and 73, 249,041.02 as of December

31, 2013 are doubtful due to discrepancy of
4,363,697.54 which is not in accord with Volume
III of the Manual on the New Government
Accounting System (MNGAS) as updated by COA
Circular No. 2004-008 resulting in an unreliable
information in the financial statements.

Recommendations
Implemented
Not Implemented
We recommended to management the immediate

reconciliation of the accounts and effect
immediately the adjustments.
PROVINCE OF QUIRINO
The Province gave 17,332,556.60 to various

Local Government Units (LGUs) as subsidies in
excess of the appropriated amount of
8,748,000.00 in violation of Section 4(1)(8) of
PD 1445. Also, the amount of 3,396,386.56 was
given to various Non-Government Organization
(NGOs)/Peoples Organizations (POs) as subsidies
without corresponding appropriation in violation of
Section 4(1)(8) of PD 1445.
A. BACKGROUND
1. Legal Basis
Provincial Governor
Hon. Junie E. Cua

Ms. Fe B. Mangaccat
Ms. Cecilia B. Valdez
Permanent
Co-terminus
Elective Officials
The provincial government had released a total

amount of 3, 396,385.56 as subsidies to various
Peoples Organization without observing the
guidelines under COA Circular No. 2007-001.
714
559
16
1,289
We recommended that the province particularly

those involved in the approval of subsidies strictly
comply with the guidelines set forth under COA
Circular No. 2007-001. All subsequent grants
without the required documentation shall be
disallowed in audit.

September 10,1971
2. Key Officials
We recommended that the province particularly

those involved in the approval of subsidies strictly
comply with the guidelines set forth under COA
Circular No. 2007-001. All subsequent grants
without the required documentation shall be
15
4
8
3
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
The provincial government failed to implement and

deliver forty-three (43) out of sixty-two (62)
identified projects under the 20% development
fund appropriated for the CY 2013 thus, the
intended beneficiaries of the municipality were
deprived of the timely utilization of the projects
which is not in accord to DILG-DBM Joint Circular
No. 2011-1.
923,803
407,118
516,685
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
We recommended that management implement all

programmed projects during the year these were
legislated and approved to allow early utilization by
the beneficiaries thereof. Likewise, monitoring and
assessment by the Local Finance Committee
should also be undertaken to ensure timely
completion of these projects.
676,982
508,040
168,942
2012
907,598
483,443
424,155
2012
651,209
546,884
104,325
Variance
16,205
(76,325)
92,530
Variance
25,773
(38,844)
64,617
Cash Flows
(In Thousand Pesos)
2013
Cash from
Cash from
Cash from
329
2012
Variance
65,086
405,906
(340,820)
(72,035)
(456,310)
384,275
(12,432)
(22,307)
9,875
Net Cash Provided

(Used In)
Cash Bal. Beg.
Cash Bal. End
(19,381)
305,280
285,899
(72,711)
377,991
305,280
its records with the said office. A request for

condonation of the long outstanding loans payable
from the DILG should be made by the
management, if warranted by the circumstances.
53,330
(72,711)
(19,381)
C. RESULTS OF AUDIT
1.

ended December 31, 2013 due to discrepancies of
balances for accounts Other Long Term Liabilities in the
books of the Province and Due from LGU Quirino in the
books of DILG amounting P 17.602 million. Also, part of
the Other Receivables account totalling P 9.228 million
has been outstanding for the past 10 years hence the
probability of its collection is doubtful due to the nature
thereof thus affected the reliability of the financial
statements.
2.
The very slow utilization of the 20% Development

Fund and implementation of programmed projects
and activities deprived the constituents of the
benefits derive from it thus defeating the very
purpose of the government in creating the said
fund.
We reiterated our previous years recommendation

that the management immediately remit the
amount due to BIR so as not to continuously
deprive the national government of its needed
funds. If possible, provide a special/ supplemental
budget or include in the regular budget the total
amount due to BIR.
3.
11
3
1
7
CITY OF CAUAYAN
A. BACKGROUND
1. Legal Basis
Some of the charges made against the SEF were

found not related to public schools operations and
maintenance in violation to the provisions of
Section 272, RA 7160; Letter of Instruction No.
1462; and RA 5447 thus defeating the very
purpose of the fund.

February 28,2001
2. Key Officials
City Mayor
City Treasurer
City Accountant
Hon. Bernard Faustino M. Dy

Mr. Carlito B. Andres
Ms. Divina B. Ramirez, CPA
We recommended that the total amount that was

improperly charged to the SEF be transferred to
the General Fund under the appropriation for
Grants and Aids or Donations. Refrain from using
the fund for purposes other than those enumerated
in Section 272 of RA 7160 and LOI No. 1462
specifically under Section 1.4, in reference to RA
5447.

Recommendations
Implemented
Not Implemented
Maximize the utilization of the 20% development

fund for the programmed development projects
and ensure implementation and completion thereof
for the benefit of its constituents.
Taxes withheld during the past administration prior

to July 1, 2007 remained unremitted to the BIR
contrary to Section 69 of PD 1445.
Permanent
Co-terminus
Elective Officials
412
430
13
855
4. No. of Barangays
Other Long Term Liabilities could not be

ascertained due to discrepancies of amount per
books of the Province as against that of the DILG
resulting to understatement thus affecting the
reliability of the financial statements as of
December 31, 2013.
65
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
We recommended that the management make

proper representation with the DILG and reconcile
330
698,936
409,947
288,989
2012
621,823
395,838
225,985
Variance
77,113
14,109
63,004
(In Thousand Pesos)
2013
2012
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
504,367
430,579
73,788
554,502
477,851
76,651
all PPE of the City to determine actual existence of

the recorded property and equipment; b)to submit
the Report on Physical Count of PPE to the
accounting division for reconciliation and
adjustment, if any, of discrepancies; c) to require
the General Services Office to maintain updated
Property Cards for all property of the City.
Variance
50,135
47,272
2,863
Cash Flows
(In Thousand Pesos)
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
2013
2012
Variance
138,375
119,449
18,926
(65,888)
(112,743)
46,855
(42,093)
(41,127)
(966)
30,394
80,973
111,367
(34,421)
115,394
80,973
64,815
(34,421)
30,394
We recommended for management to (a) require

the officials and employees concerned to settle
immediately their respective outstanding cash
advances, otherwise, make use of available legal
remedies as summarized under Section 9.0 of
COA Circular No. 2012-004 dated November 28,
2012; (b) comply strictly with guidelines on the
grant, utilization and liquidation of cash advances
provided in COA Circular No. 97-002 as reiterated
in COA Circular No. 2012-004 and; (c) require the
City Accountant to monitor compliance thereto to
prevent the accumulation of cash advances.
C. RESULTS OF AUDIT
1.
The Auditor rendered a qualified opinion due to errors

and deficiencies affecting the fair presentation of
several accounts:
Outstanding cash advances for time-bound

activities amounting to 4,060,563.95 as of
December 31, 2013 were deemed expended thus
overstating government equity and receivable
accounts by the same amount;
The validity of the recorded Property, Plant and

Equipment accounts of 603,886,614.45 could not
be ascertained and remain doubtful due to failure
of the City to conduct physical inventory of its
property;
The validity of receivable accounts amounting to

7,166,370.00 under the accounts Due from
NGAs (136), Due from LGUs (138) and other
receivables (149) were doubtful because these
had remained in the books for several years and
documents to support the claims were no longer
available.
2.
The validity of the recorded Property, Plant and

Equipment accounts of 603,886,614.45 could not
be ascertained and remain doubtful due to failure
of the City to conduct physical inventory of its
property.
Cash Advances granted prior to December 31,

2011 in the amount of 3, 286,456.65 remained in
the books of the City at year end contrary to COA
Circular No. 2012-004 dated November 28, 2012
which demands for the immediate liquidation and
settlement of all cash advances as of December
31, 2011.
Funds transferred to the City by the Provincial

Government of Isabela for infrastructure projects
were not fully implemented/utilized due to lack of
preliminary engineering study thus intended
beneficiaries were deprived of socio-economic
benefits that could have been derived had the
projects been implemented on time.
We recommended to management: a) utilize the
funds received from the Provincial Government of
Isabela as indicated in the Memorandum of
Agreement; b) to monitor the utilization of the
financial assistance fund to ensure that
government programs/projects are implemented
and; c) all unused or excess balances of the funds
received be returned to the Provincial Government
of Isabela.

granted by the National Government as financial
assistance to LGUs purposely for specific
development programs and projects had not been
fully utilized for the intended purpose.
We recommended to management the following:
(1) Identify the causes of the non-implementation
of the programs and projects of the PDAF; (2)
Require that PDAF be fully utilized for the pro-poor
programs of the government as required by the
National Budget Appropriation Law; (3) Ensure that
all concerned offices of the City are well informed
We recommended management: a) to create an

inventory committee to conduct physical count of
331
Cash Flows
(In Thousand Pesos)
of the PDAF released to the City so that proper

coordination can be made for the proper
implementation of the intended PPAs; (4) Monitor
the utilization of the fund to ensure that
government programs/projects as indicated in the
SARO are implemented.
3.
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End

Recommendations
Implemented
Not Implemented
8
1
2
5
CITY OF ILAGAN
544,459
201,692
342,767
695
16
1,243
2012
Variance
121,120
(35,198)
156,318
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
917,146
762,618
154,528
2012
348,125
365,781
(17,656)
(72,489)
(19,051)
(16,675)
(2,376)
14,005
9,427
23,431
(44,303)
53,730
9,427
58,308
(44,303)
14,004
c.
Advances to Officers and Employees totalling to

7, 243,154.73 remained unliquidated as of
December 31, 2013 due to continuous disregard
of the provisions of Section 89 of Presidential
Decree No 1445 and COA Circular No. 97-002
2.
Advances to Officers and Employees totalling to

7,243,154.73 remained unliquidated as of
December 31, 2013 due to continuous disregard
of the provisions of Section 89 of Presidential
Decree No 1445 and COA Circular No. 97-002
91
423,339
236,890
186,449
(36,353)
Receivable from Ilagan Water District recorded in

the books at 54,997,772.40 as of December 31,
2013 do not reconcile with the balance reflected in
the Ilagan Water District record of 42,961,195.72,
thereby showing a difference of 12,036,576.68.
532
Financial Position
(In Thousand Pesos)
2013
(108,842)
b.
Hon. Jose Marie L. Diaz

Ms. Delia A. Pararuan
Mr. Ramelo M. Macutay
Assets
Liabilities
Equity
133,173
The existence, condition and valuation of Property,

Plant and Equipment valued in the books at
206,765,226.20 could not be ascertained due to
managements failure to conduct physical
inventory during the year, hence, no Report on the
(RPCPPE) prepared and Property, Plant and
Equipment Ledger Cards and Property Cards were
not maintained both by the Accounting Unit and
GSO which could at least be used to verify the
same.
2. Key Officials
4. No. of Barangays
8,725
a.
August 11, 2012
Permanent
Co-terminus
Elective Officials
141,898

statements due to the following reasons:
A. BACKGROUND
City Mayor
City Treasurer
City Accountant
Variance
C. RESULTS OF AUDIT
1.
1. Legal Basis
2012
Variance
Require the immediate liquidation of all

outstanding cash advances and stop granting of
cash advances to officers/officials not authorized
under the law. Strictly adhere to the provisions of
Section 89 of PD 1445 and COA Circular No. 97-
569,021
396,837
172,184
332
002 dated February 10, 1997 in the granting of

cash advances.
correct balances of the asset account in the

Financial Statement of the City.
RPT Receivables and Deferred RPT Income

recorded in the books both at 22, 640,483.87
were unrealistic and doubtful because the settingup thereon was based on incorrect and inaccurate
Assessment Roll of Taxable Property provided by
the City Assessor instead of Certified List of
Taxpayers and taxes due that should be provided
by the City Treasurer, contrary to Section 19 and
20 of NGAS Manual.
We recommended that the City Accountant should

reconcile its record with the bank and see to it that
all payments of the loan be recorded in their
books.
We recommended that the City Treasurer should

update the RPTAR and provide the Accountant the
Certified List of Taxpayers and Taxes Due as basis
in setting up of the receivable and deferred income
to present a realistic receivable and income in the
3.
Receivable from Ilagan Water District recorded in

the books at 54, 997,772.40 as of December 31,
the Ilagan Water District record of 42,
961,195.72, thereby showing a difference of 12,
036,576.68.
11
6
1
4
CITY OF SANTIAGO
A. BACKGROUND
The existence, condition and valuation of Property

Plant and Equipment valued in the books at
206,765,226.20 could not be ascertained since
there was no physical inventory conducted and no
Report on the Physical Count of Property, Plant
and Equipment (RPCPPE) was prepared during
the year and Property, Plant and Equipment
Ledger Cards were not maintained both by the
GSO and Accounting Unit.
1. Legal Basis

May 5, 1994
2. Key Officials
City Mayor
City Treasurer
City Accountant
Hon. Joseph S. Tan

Ms. Elizabeth A.Casabar
Ms. Fe Inigo-Melegrito
Require the conduct of physical inventory/count of

all the property of the City and require the GSO
and Accounting Unit to maintain and reconcile
Equipment Ledger Cards for each property to fairly
present the said account in the financial statement.

Recommendations
Implemented
Not Implemented

reconcile its record with the water district and
make the necessary adjusting entry for whatever
discrepancy found in the reconciliation.
Loans
Payable-Domestic
balance
of
104,114,057.48 recorded as of December 30,
the records of Development Bank of the
Philippines (DBP) and Land Bank of the
Philippines (LBP) with the amount of
36,666,666.62 and 72,097,935.47,respectively,
thereby showing a total
difference of
4,650,544.61.
Permanent
Co-terminus/Job Order
Elective Officials
Completed public infrastructures projects totaling

to 2, 587,267.65 were not transferred to the
Registry of Public Infrastructure at year end as
required under Section 4 of New Government
Accounting System (NGAS), thus, overstated the
asset account presented in the Financial
Statement.
We recommended that the Accountant should

transfer the completed public infrastructure to the
Registry of Public Infrastructure to reflect the
Assets
Liabilities
Equity
4. No. of Barangays
531
715
13
1,259
37
Financial Position
(In Thousand Pesos)
2013
333
3,151,292
238,474
2,912,818
2012
3,111,290
283,624
2,827,666
Variance
40,002
(45,150)
85,152
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
2012
943,896
785,038
158,858
appropriation of 69,365,000.00 for CY 2013 by

19.38% due to inadvertent granting of donations
during the first semester of the calendar year.
Variance
882,602
750,995
131,607
We recommended that concerned City officials

should exercise prudence in extending financial
assistance to maximize the number of
beneficiaries to be served by the program. We also
recommended that all request for AICS and other
similar assistance be evaluated by the CSWD to
ensure that the marginalized sector is given
priority.
61,294
34,043
27,251
Cash Flows
(In Thousand Pesos)
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
2012
Variance
107,108
304,235
(197,127)
(93,291)
(319,160)
225,869
13,817
489,525
503,342
(14,925)
504,450
489,525
28,742
(14,925)
13,817
We recommended to the members of the Bids and

Awards Committee, to properly observe the
Implementing Rules and Regulations in the
conduct of Public Bidding and adhere to the
provisions prescribed by the Government
Procurement Policy Board to ensure uniformity in
the use of standard forms and guidelines therein to
avoid misapplication in the bidding process.
Furthermore, we also recommended to all BAC
members and BAC Secretariat who will serve as
the main support unit of the BAC to attend
seminars pertaining to RA-9184 in order to be
familiarized of any updates and changes in the
Implementing Rules and Regulations of RA-9184,
or may use the GPPB website for reference.
C. RESULTS OF AUDIT
1.

of presentation of the financial statements due to nonrecording of Disallowances/Charges amounting to
30,290,252.07, 9,735,054.29 and 70,305.00
disallowed during the previous year's audit which
resulted to understatement of the Accounts Receivable
accounts and equity accounts as of December 31,
2013, in violation of Section 39 of P.D. 1445 and
Section 7.1 of COA Circular 2009-006 and failure of the
agency to complete the report on the physical count of
property, plant and equipment valued at 2.55 billion
due to the absence of acquisition costs of most of the
property hence no reconciliation was made with the
accounting records.
2.
The City Government of Santiago spent a total of P

6,939,912.00 for the project e Gobyerno Suite
which remain unutilized and in-operative, since its
completion and acceptance of the end user in June
2013. Expended amount in such project could
have been programmed to projects that would best
benefit the needy constituents of the City.
The accuracy of Property. Plant and Equipment

(Net) amounting to 2.5 billion cannot be
ascertained due to the failure of the City to
complete annual physical count as required in
Section 156 of COA Circular 92-386 and Section
124 of the National Government Accounting
System (NGAS), their failure to reconcile Ledger
balances with the actual count, and failure to
maintain relative subsidiary ledgers for PPE items.
Reconcile the inventory reports (PPE account and
Inventory account) with the accounting records to
present the real and actual cost of the property and
inventories. Subsidiary ledgers should be
maintained and record therein PPE's condition, its
whereabouts and other details that are necessary
to prove its existence and ownership. Make a
separate summary for the unserviceable PPE
items for reclassification to Other Assets account
prior to disposal.
Management is recommended to evaluate the

condition of the developed system and utilize or
use it in the operation of the concerned offices so
that operation will speed up for a better service to
the people and that government fund will be
utilized at a maximum level.
Procurement of various Infrastructure Projects,

obtained through Competitive Public Bidding by
the City Government for the year 2013, amounting
to 48, 541,881.71 was found to be not in
consonance with the required Standard Forms of
the Bidding Documents as provided by GPPB
under RA-9184.
Disbursements for financial assistance totaling

82,806,354.97
exceeded
its
original
334
Payment of Representation Allowance and

Transportation Allowances (RATA) to some
(In Thousand Pesos)
officials of the City violated the provision of Section

45 of the General Appropriation Act 2013. Excess
Transportation Allowance amounted to 563,
800.00.
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
Require the officials to refund the Transportation

Allowance received by them during the year 2013
since they have been using government motor
transportation. Strict adherence to Section 45 of
the General provision of the GAA is enjoined.
3.
Variance
530,229
375,177
155,052
44,257
74,619
(30,362)
2012
Variance
Cash Flows
(In Thousand Pesos)
2013

Recommendations
Implemented
Not Implemented
574,486
449,796
124,690
2012
Cash from
Cash from
Cash from
Net Cash Provided
(Used)
Cash Bal. Beg.
Cash Bal. End
13
7
2
4
205,056
202,379
2,677
(80,989)
(167,238)
86,249
(76,490)
(74,587)
(1,903)
47,577
194,801
242,379
(39,446)
234,247
194,801
87,023
(39,446)
47,578
C. RESULTS OF AUDIT
CITY OF TUGUEGARAO

The Auditor rendered a qualified opinion on the
presentation of the financial statements due to the effect
of the: (1) unliquidated cash advances; (2) failure to
conduct physical inventory of PPE, livestock, and other
agricultural, fishery and forestry products; (3)
unreconciled balances of the reciprocal accounts-Due
to Other Funds and Due from Other Funds; and (4)
misclassification of Other Payables account. The
inadequacy of its records did not permit the application
of adequate alternative procedures to determine the
validity, existence and correctness of the affected
accounts.
A. BACKGROUND
1. Legal Basis

November 4,1999
2. Key Officials
City Mayor
Hon.
Jefferson P.
Soriano
Ms.
Buenaventura
Lagundi
Ms. Josephine B. Nagui
City Treasurer
City Accountant
Permanent
Elective Officials
4. No. of Barangays
389
578
15
982
49
We reiterated the prior years audit

recommendation that management require the
immediate liquidation of all outstanding cash
advances pursuant to Section 89 of PD 1445 and
Section 5.8 of COA Circular No. 97-002 dated
February 10, 1997.
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
2,315,510
981,420
1,334,090
2012
2,205,576
964,417
1,241,159
Cash advances totalling 7,735,917.75 remained

unliquidated as of December 31, 2013, contrary to
Section 89 of PD 1445 and COA Circular No. 97002 dated February 10, 1997 which affected the
reliability of the assets, expenses and government
equity accounts. Furthermore, the balance has
increased by 3, 300,503.38 or 42.66% from that
of last years balance of 4, 435,414.37.
Variance
109,934
17,003
92,9321
335
Cash advances amounting to 4, 426,385.00 were

granted to officers who do not have permanent
appointment contrary to COA Circular No. 97-002
dated February 10, 1997 and COA Circular No.

2012-001 dated June 14, 2012.
124 of the Manual on New Government

Accounting System for LGUs, Volume I.
Furthermore, the recorded balances of the
Livestock Inventory and Other Agricultural, Fishery
and Forestry Products Inventory accounts have
been constant for more than ten years.
We recommended that management strictly

adhere to the provisions of COA Circular No. 97002 dated February 10, 1997 and COA Circular
No. 2012-001 dated June 14, 2012.
Prioritize the conduct of physical inventory of PPE

and livestock, and other agricultural, fishery and
forestry products to establish the existence of the
property for a valid and reliable presentation of
balances in the financial statements. Physical
inventory report should be prepared, and any
discrepancies between the inventory report and
accounting records should be properly adjusted.
Obsolete and unserviceable property should
likewise, be identified for reclassification to Other
Assets account, pending disposal.
The City Government of Tuguegarao (CGT) failed

to comply with certain provisions of the Revised
Implementing Rules and Regulations (IRR) of
Republic Act 9184 or the Government
Procurement Reform Act in the procurement of the
construction materials amounting to 1,
695,407.00 needed in the repair/renovation of the
City Hall building and as such there was no
assurance that the most advantageous price was
availed of in the acquisition of the said construction
materials.
We recommended that Management to henceforth

exercise caution and adhere strictly to the
provisions of the Revised Implementing Rules and
Regulations (IRR) of Republic Act 9184 or the
Government Procurement Reform Act.
Exert efforts to reconcile the reciprocal accounts

by identifying the causes of discrepancies in the
corresponding subsidiary ledgers and to effect
promptly the necessary correcting entries in the
books of accounts.
Expenses incurred in the repair/renovation of the

City Hall building during the last two months of
2013 were paid out of a cash advance of 2.5
million granted to the Assistant City Treasurer and
not through the issuance of checks thus violating
We recommended that the City Government

adhere strictly to the above mentioned COA
Circular.
Liquidation Reports amounting to 4,093,755.95

were made even without complete documentation
to support the claims, which is not in accordance
with Section 4.6 of P.D. 1445 and COA Circular
No. 2012-001 dated June 14, 2012.
The LGU failed to transfer ownership of the parcels

of eleven untitled lands/lots acquired through
purchase/donation with a market value of 41,
109,390.00 and a lot purchased located at
Barangay Tanza with a total cost of 228, 381.60
in favor of the City Government which is not in
accord with Section 148 of COA Circular 92-386
dated October 20, 1992, thus managements
assertion of existence cannot be relied upon.
We recommended that all real property acquired
by the LGU either through purchase or donation be
titled pursuant to the above cited COA Circular.

carefully and strictly review the completeness of
the documents on the liquidation report to prove
the validity and legality of the transaction.
The validity and reliability of the balances of Due

from Other Funds and its corresponding reciprocal
account Due to Other Funds could not be
ascertained due to the non-reconciliation of the
said accounts by 1, 213,769.49.
3.
The accuracy and reliability of the recorded

balances of the Property, Plant and Equipment,
excluding Construction in Progress, accounts,
Livestock Inventory, and Other Agricultural,
Fishery and Forestry Products Inventory in the
Inventory account with a net book value of
429,133,837.59,
1,721,859.00
and
43,140.00, respectively, as of December 31,
2013 could not be ascertained due to the failure of
management to conduct physical inventory during
the year contrary to Section 156 of COA Circular
No. 92-386 dated October 20, 1992 and Section

Recommendations
Implemented
Not Implemented
336
9
4
0
5
C. RESULTS OF AUDIT
III CENTRAL LUZON

A qualified opinion was rendered on the fairness of
presentation of the financial statements due to the
failure of the agency to account, record and report
properly the transactions for inventory which results to
overstatement of Inventory account amounting to
21.107 million and maintain property and inventory
records for accounting and reporting purposes which
results to doubtful existence, valuation and accuracy of
the property, plant and equipment amounting to
657.768 million.
PROVINCE OF AURORA
A. BACKGROUND
1. Legal Basis
Batas Pambansa Blg. No. 7
August 13, 1979
2. Key Officials
Provincial Governor
Hon. Gerardo A. Noveras

Mr. Norberto G.
Herminigildo
Mr. Wilfredo C. Saturno
Permanent
Co-terminus
Elective Officials
417
252
13
682
Instruct the Treasurer and the Accountant to exert

efforts in retrieving past records which would
support the disposition or settlement of the aging
reconciling items or to seek the assistance of the
banks to recapture the necessary information in
support of the adjustments for unresolved items in
the BRSs; Communicate to the bank concerned all
identified bank reconciling items so that necessary
adjustments, if warranted, or other appropriate
actions could be taken by the bank; and Direct the
Treasurer and the Accountant to conduct periodic
reconciliation of their records, to investigate
causes of the discrepancy and to make adjustment
in their records, where appropriate
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
2012
828,641
126,502
702,139
Variance
907,484
326,375
581,109
(78,843)
(199,873)
121,030
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
2012
527,798
408,927
118,871
Variance
480,299
395,162
85,137
47,499
13,765
33,734
Cash Flows
(In Thousand Pesos)
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
2012
Variance
43,783
17,723
26,060
(2,015)
(1,516)
(499)
41,768
60,390
102,159
16,207
44,183
60,390
25,561
16,207
41,769
The Cash in Bank account amounting to

101,150,822.78 at December 31, 2013 could not
be relied upon due to continuous inaction of the
auditee to settle immediately and dispose of
properly the reconciling items appearing in the
Bank Reconciliation Statements, and to reconcile
the subsidiary ledgers with the cashbooks.
Due to absence of trust agreement or

memorandum governing trust fund disbursements
and failure of the auditee to observe proper
administration and monitoring thereof, trust funds
totaling 17,568,238.31 as of December 31, 2013
remained relatively idle or dormant for more than 3
years, thus depriving the target beneficiaries to
timely receive expected results and the donorsponsor agencies to realize its objectives from the
implementation and completion of the
programs/projects.
Coordinate with the source agencies for the
execution and issuance of the trust
agreement/MOA/MOU to serve as guides in the
administration and disposition of funds entrusted to
the Province or return the balance to the source
agencies if the Province no longer needs the funds
to avoid idleness or dormancy; Direct the
Treasurer to preserve all trust and secure them in
337
an account specifically designated and instruct the

Accountant to account and monitor prudently the
Trust Fund transaction; and Revert the unutilized
funds to the source agencies for proper disposition
or to seek their authority to transfer the
unexpended balanced to the General Fund, if the
disposition thereof has not been provided in the
MOA Trust Agreement, or MOU.
3.
Permanent
Co-terminus
Elective Officials
4.
The auditee failed to optimize the utilization of the

20% of its annual IRA for priority development
projects and programs as embodied in the duly
approved local development plan that resulted in
its shortfall to attain desirable socio-economic
outcome.
2013
1,228,698
999,319
229,379
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
12
3
7
2
Variance
(771,144)
(628,358)
(142,786)
2012
1,132,139
962,095
170,044
Variance
96,559
37,224
59,335
2012
Variance
(78,419)
823,077
(901,496)
(394,020)
(259,972)
(134,048)
(108,951)
(67,958)
(40,993)
(581,390)
774,594
193,204
495,148
279,446
774,594
(1,076,538)
495,148
(581,390)
C. RESULTS OF AUDIT
1.

statements since the existence of the recorded
property, plant and equipment totaling 2.493 billion
constituting 82.16% of total assets, was not ascertained
due to the non- reconciliation of accounting records with
the property cards and the incomplete physical count of
property, plant and equipment. Due to the inadequacy
of existing records, we were unable to satisfy ourselves
of the completeness, existence and correct valuation of
the recorded assets by means of other auditing
procedures.

December 30, 2000
Key Officials
2012
3,806,366
1,705,606
2,100,760
Cash Flows
(In Thousand Pesos)
A. BACKGROUND
Provincial Governor
3,035,222
1,077,248
1,957,974
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
PROVINCE OF BATAAN
2.
11
(In Thousand Pesos)

Recommendations
1. Legal Basis
No. of Municipalities
Assets
Liabilities
Equity
The Province failed to establish a special trust fund

for Local Disaster Risk Reduction and
Management Fund (LDRRMF) and to accomplish
DRR reports in contravention of pertinent
provisions of Republic Act 10121 and COA
Circular No. 2012-002 dated September 12, 2012.

Implemented
Not Implemented
770
114
1,352
Financial Position
(In Thousand Pesos)
Put up a special trust fund and recognize trust

liability in the Trust Fund for unexpected balance of
LDRRMF; and require the Accountant and
LDRRMO to perform diligently their reportorial
functions for DRRM.
3.
428
For the management to cautiously monitor the

utilization of the 20% development programs and
programs with the end view of complying with the
authoritative issuances appurtenant thereto and
the attainment of expected desirable outcomes.
Hon. Albert Raymond S.

Garcia
Ms. Emerlinda S. Talento
Ms. Alicia R. Magpantay
338
2.
Due to lack of control procedures, most of the

Sangguniang Panlalawigan Members made
reimbursements for their gasoline expenses
instead of paying directly to suppliers in violation of
Section 93 of Presidential Decree (PD) 1445 and
Revenue Memorandum Circular No. 23-2007 as
amended, thus applicable taxes were not withheld.
environmental initiatives; and review its solid waste

management ordinance, harmonize to R.A. 9003
and come up with implementing rules and
regulations so as to be able to achieve the
objectives therein.
3.

Implemented
Not Implemented
We reiterated our recommendation last year that

the SP adopts the same control procedures
provided by the Provincial Government of Bataan
to other departments in order to minimize
reimbursements and to make direct payments to
suppliers, thus the government will earn additional
taxes thereto.
6
4
2
-
PROVINCE OF BULACAN
Due to the agencys failure to create a Gender

and Development Focal Point Systems (GFPS)
through a policy directive by the head of the
agency, gender issues and concerns were not fully
addressed contrary to Philippine Commission on
Women (PCW) Memorandum Circular No. 201101 dated October 21, 2011, Joint Memorandum
Circular No. 2012-01 of PCW, National Economic
and Development Authority (NEDA) and
Department of Budget and Management (DBM)
and the related provisions of Executive Order No.
273 dated September 8, 1995 thus, resulted in
scattered ideas and confusions among the
departments.
A. BACKGROUND
1. Legal Basis

March 10,1917
2. Key Officials
Provincial Governor
Hon. Wilhelmino M. SyAlvarado

Ms. Belinda B. Bartolome
Ms. Marites C. Friginal
We reiterated prior years recommendation that

management formally create the GAD Focal Point
Systems (GFPS) through a policy directive by the
agency head to facilitate the close monitoring of
the implementation of the GAD Plan and budget
utilization. The GFPS must coordinate with the
project
implementer
to
ensure
that
programs/projects/activities are undertaken in
accordance with the plan; budget and expenditure
ceilings are not exceeded; and gender issues
identified in the planning phase are given
appropriate solutions.

Recommendations
Permanent
Co-terminus
Elective Officials
1,174
1,511
14
2,699
21
Financial Position
(In Thousand Pesos)
2013
The failure of management to establish a

Provincial Solid Waste Management Board
resulted in the non-preparation of its 10-year solid
waste management plan pursuant to Sections 11
and 16 of Republic Act No. 9003, otherwise known
as the Ecological Solid Waste Management Act of
2000 thus, the objectives provided for by the Act
were not achieved.
Assets
Liabilities
Equity
4,984,876
1,796,783
3,188,093
2012
4,718,433
1,340,653
3,377,780
Variance
266,443
456,130
(189,687)
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
We recommended and management agreed to

create the local solid waste management board
which will prepare the 10-year plan in accordance
with R.A. 9003; coordinate with the component city
and municipalities to support its various
339
2,683,061
2,324,936
358,125
2012
2,515,522
2,037,125
478,397
Variance
167,539
287,811
(120,272)
Cash Flows
(In Thousand Pesos)
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
2012
amount of 15,010,662.90 due to (a) failure to

recognize the asset portion of supplies carried in
stock at the hospitals and (b) the inability of the
Provincial General Services Office and the
Accounting Office to regularly reconcile actual
inventories of agricultural supplies and other
supplies with accounting records.
Variance
500,042
(93,213)
593,255
(819,645)
(743,006)
(76,639)
408,618
786,538
(377,920)
89,015
110,976
199,991
(49,681)
160,657
110,976
138,696
(49,681)
89,015
Cause the investigation of the discrepancy in the

value of inventories on hand at the warehouse with
that of the accounting records; and require the
Accounting Office to draw the necessary journal
entries to reflect the accurate balance of the
inventory accounts.
C. RESULTS OF AUDIT
1.

accuracy of the recorded balance of the Property, Plant
and Equipment (PPE) account amounting to 4.227
billion was not established due to the difference of
162 million between balances of PPE accounts per
general ledger and per inventory report; erroneous
classification of Arts, Archaeological Specimens and
Other Exhibits account valued at 8.9 million to Other
Assets; non-reclassification of unserviceable motor
vehicles with net book value of 4.7 million to Other
Assets ; unrecorded donations worth 8.8 million of
medical equipment from DOH RO III; and absence of
complete and updated property, plant and equipment
ledger cards (PPELCs) and property cards (PCs) at the
Accounting Office and General Services Office.
2.
There is doubtful recovery of the receivables

amounting to 9,873,232.82 and 11,538,207.75
from local government units and from PGB
space/property tenants/lessees, respectively,
owing to inadequate serious collection efforts.
Hospital services to indigent patients rendered in
prior years were charged to receivables thus the
amount of 7,106,035.99 under the Other
Receivables account has become dormant for
more than two years.
Direct the Accounting Office to draw the

appropriate journal entries to correct the affected
accounts in the books and instruct the Accounting
and Treasurers Office personnel to coordinate
properly with depository banks especially those
pertaining to the two unconfirmed bank accounts
and LBP account no. 2792-1010-14 which was not
reflected in the books of the Province but
confirmed by the depository bank.
The Provincial Government of Bulacan granted in

CY 2013 year-end incentives
and
honoraria/allowances at rates over and above the
amount allowed by laws, rules and regulations
resulting in irregular expenses aggregating to
42.9 million that were not allowed in audit.
We recommended that management (a) stop the
practice of granting honoraria and allowances
without legal basis; (b) comply strictly with laws,
rules and regulations on the grant of
incentives/honoraria/PEI and (c) require the
immediate refund of all disallowed incentives and
honoraria and the excess PEI received by
employees, unless an appeal memorandum is filed
within six months from receipt of the notice of
disallowance.
Direct the Treasurers Office and Legal Office to

seriously pursue the collection of long outstanding
receivables and avail of legal remedies for the
collection of accounts of delinquent lessees to
generate additional funds and
instruct the
Accountant to initiate the verification, validation,
review, analysis and reconciliation of the
Receivables accounts and to draw the journal
entry to correct the classification of the said
receivables.
The accuracy of the reported Cash in Bank

account balance was not established due to the (a)
doubtful existence of three bank accounts with
book balance of 658,965.64; (b) non-updating of
dollar account no. 2794-0043-26; and (c) failure of
the Accounting Office to adjust reconciling items in
the Bank Reconciliation Statements (BRS)
contrary to COA Circular No. 96-011 dated
October 2, 1996.
The year-end balance of inventory accounts

totaling 8.2 million was understated by the net
340
The balance of the Advances to Contractors

account (181) included account balances of
568,775.63 and 13,175,043.16 under the
General Fund and Trust Fund, respectively, which
have remained unrecouped for more than three
years contrary to the IRR of RA 9184 resulting in
possible loss to the government.
Collect from the consultancy firm any balance of

the unrecouped advances and ensure that all legal
and technical issues are addressed before
entering into contract relating to infrastructure
projects to prevent wastage of funds. We also
recommended that management follow up the
legal actions it had initiated against contractor Alto
Project Asia, Inc.
2. Key Officials
Provincial Governor
Permanent
Co-terminus
Elective Officials
Cash balances aggregating to 15.60 million of

various Priority Development Assistance Fund
(PDAF) releases of 35 legislators remained
unremitted as of December 31, 2013 contrary to
the Supreme Court Decision promulgated on
November 19, 2013.
2013
Assets
Liabilities
Equity
4,395,409
1,479,375
2,916,034
2012
4,005,236
1,375,956
2,629,280
Variance
390,173
103,419
286,754
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
1,841,794
1,368,757
473,036
2012
1,635,146
1,305,375
329,771
Variance
206,648
63,382
143,265
Cash Flows
(In Thousand Pesos)
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End

Recommendations
24
7
17
2012
Variance
395,161
448,491
(53,330)
(484,054)
(310,168)
(173,886)
124,400
(19,034)
143,434
35,507
437,046
472,552
119,289
317,757
437,046
(83,782)
119,289
35,506
C. RESULTS OF AUDIT
1.
PROVINCE OF NUEVA ECIJA

a.
A. BACKGROUND
1. Legal Basis
27
Financial Position
(In Thousand Pesos)
Staggered purchases were made thru shopping

per department/office or per purchase request
instead of resorting to bulk or consolidated
purchases which deprived the Province of the
opportunity to avail itself of bigger discounts and
advantageous terms inherent in bulk purchases.
The procurement made through shopping
regrettably increased from 328.8 million for the
first half of 2013 to 648.5 million for the whole
year of 2013.

Implemented
Not Implemented
2,271
15
4,124
Consolidate all purchase requests of all

departments and adopt public bidding as the
general mode in the procurement of goods and
services and resort to the alternative modes of
procurement only when the conditions for their
adoption are present; prohibit the practice of
splitting purchase requests/orders or any means to
circumvent the requirements of public bidding.
3.
1,838
Direct the Accountant and the Treasurer to remit

immediately to the National Treasury all balances
pertaining to prior years accounts amounting to
15,595,786.15.
Hon. Aurelio M. Umali

Ms. Rosario S. Rivera
Ms. Ma. Cristina G.
Roxas
In 1848, Nueva Ecija

became a Province
341
Long outstanding checks were not properly

followed and controlled and reconciling items were
not systematically followed up and promptly
cleared hence, affecting the reliability of year-end
Cash in Bank-LCCA balances of 451,660,728.22.
b.
of existing accounts payable which are not backed

up by available cash at the time of their incurrence.
Conservative estimates on income be made.
Modified accrual method in accounting for Real

Property Taxes/Special Education Taxes was not
strictly adhered to, contrary to Sections 19 and 20
of the NGAS Manual, hence resulting in a
discrepancy of (12,025,106.44) between the Due
from LGUs and Due to LGUs-Province accounts of
the province and municipalities, respectively.
c.
Weekly Summary of Supplies and Materials Issued

(SSMI) and Requisition and Issue Slips (RIS) were
not religiously prepared and submitted by the
General Services Office to the Provincial
Accounting Office, resulting to unaccounted
supplies valued at 204,910,164.74
d.
Accounts
payable-unliquidated
obligations
amounting to 222,026,102.43 are of doubtful
validity due to non-submission of supporting
evidence of their incurrence to the audit team,
Also,
accounts
payable
amounting
to
75,874,021.29 remained outstanding for more
than two years.
e.
Office Supplies valued at 2,511,791.90 were

erroneously reported as expense despite the
absence of Requisition and Issue Slips to support
their issuance, thereby misstating affected
accounts.
Also, various accounts were
misclassified due to erroneous accounting entries,
hence may mislead users of financial statements.
2.
Projects/Programs identified by the Provincial

Government for inclusion in the 20% Development
Plan were described in generic terms, hence may
not have evolved from an in-depth consultation
with the Local Development Council.
Exert efforts to trace the unreconciled difference of

4,544,677.57, since Due to Other Funds account
and Due from Other Funds account are reciprocal
in nature, that makes them peculiar from other
accounts, the work of assigned personnel in each
of the funds should be properly synchronized.
Fund releases to leagues of local government units

and federations of local elective officials amounting
to 5,047,000.00 were not supported with official
receipts (Accountable Form 51) and Memoranda of
Agreement, hence may not be properly accounted
for.
Advise the leagues of local government units
and/or federations of local elective officials to
procure Accountable Form 51 from the provincial
government/National
Printing
Office/other
concerned agency and thereafter issue the same
for all collections of whatever nature received by
them.
The correct amount of appropriation for

Confidential and Intelligence Expenses could not
be ascertained due to non-inclusion of the Peace
and Order Program in the Annual Investment Plan
for CY 2013. Also, appropriation of 2,500,000.00
provided for extraordinary expenses was
excessive.
Determine the appropriation for confidential and
intelligence expenses by computing 30% of the
costs of Peace and Order Activities per Peace and
Order Program in the AIP or 3% of the total annual
appropriations, whichever is lower; and limit the
appropriation
for
discretionary/extraordinary
expenses to 2% of actual receipts on RPT in the
next preceding calendar year, which in this case is
CY 2011.
Ensure that the projects contained in the

provinces
Annual
Investment
Plan/20%
Development Plan are specified by strictly
implementing the timetable in the preparation
thereof. This will facilitate the implementation of
the projects to the benefit of the
constituents/targeted beneficiaries.

accounts were not reconciled resulting to a
discrepancy of 4,544,677.58.
The Provincial Government faces the risk of not

being able to pay its current obligations of
209,035,809 as of year-end due to a General
Fund cash overdraft of 67,539,578.81.
Stop the practice of using funds intended for trust

liabilities for other purposes. Effective cash
programming should be applied to facilitate the
management of cash such that it is available when
it is needed for payment of obligations and at the
same time optimize its utilization. On the other
hand, the entirety of the estimated income should
not be appropriated to give allowance for payment
Without prior approval/authorization by the

Sangguniang Panlalawigan (SP), disbursements
totaling 130,705,394.99 were incurred for
infrastructure projects, details of which were not
sufficiently provided in the budget.
We recommended that projects listed in the 20%
Development Plan be clearly specified as to name
of project, project location, measurement and
estimated cost, otherwise related disbursements
would require prior approval/authorization from the
342
B.
Supplemental budgets involving the total amount

of 423,906,639.93 were executed without any
review of the Department of Budget and
Management, hence affecting the legality of the
related disbursements.
Financial Position
(In Thousand Pesos)
Assets
Liabilities
Equity
Submit to the DBM for review supplemental

budgets with their corresponding ordinances,
enacted during the year. The date of receipt by
the DBM shall be the reckoning date of the 90-day
period for the DBM to ascertain whether or not the
ordinance has complied with the requirements set
forth. If no action has been taken thereon within
the 90-day period, the supplemental budgets shall
be deemed to have been reviewed in accordance
with law and shall continue to be in full force and
effect.
2013
2012
4,151,341
874,582
3,276,759
4,041,900
1,113,211
2,927,689
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
Variance
2012
109,441
(238,629)
349,070
Variance
1,862,640
1,557,283
305,357
1,733,154
1,534,022
199,132
129,486
23,261
106,225
2013
2012
440,136
351,797
88,339
(375,876)
(243,777)
(132,099)
64,260
2,343,432
2,407,692
108,021
2,235,411
2,343,432
(43,761)
108,021
64,260
Cash Flows
(In Thousand Pesos)
3. Status of Implementation of Prior Years Audit

Recommendations

Implemented
Not Implemented
FINANCIAL PROFILE
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
25
4
5
16
PROVINCE OF PAMPANGA
Variance
C. RESULTS OF AUDIT
A. BACKGROUND
1. Legal Basis
2.

Executive Order No. 64
February 13, 1901
The auditor rendered an adverse opinion on the

financial statements since there is reason to believe that
the financial statements are not free of material
misstatements because the assets was overstated by
82,399,609.27 (net) or 1.98 per cent of the total. This
was due to the inclusion in the balance of the
Inventories account of items that were not
existing/already issued at year end amounting to 141,
618,997.75 and errors in recording that understated the
Property, Plant and Equipment account by 59,
219,388.48.
Key Officials
Provincial Governor
Hon. Lilia G. Pineda

Ms. Pia Magdalena
Quibal,OIC
Mr. Benjamin G. Yuzon
Permanent
Co-terminus
Elective Officials
4.
No. of Municipality
1,369
1,392
15
2,776
19
343
2.
Appropriations for programs, projects and activities

(PAPs) aggregating to 30, 028,738.00, which do
not qualify under the priority development projects
were included in the 2013 Annual Investment Plan,
while inappropriate charging of expenditures
amounting to 66, 570,857.33 against the 20%
Development Fund were made, contrary to
Department of the Interior and Local Government,
and Department of Budget and Management Joint
Memorandum Circular No. 2011 -1 dated 13 April
2011.
Ensure that only expenditure items covered under

the DILG/DBM Joint Memorandum Circular No.
2011-1 are considered in the appropriations for the
charges against the 20 percent Development
Fund; assure the optimum utilization of the 20
percent Development Fund; and submit
justification on the inappropriate charges against
the fund for our evaluation.
after the end of each month through the LDRRMC

and LDC to the Office of the Auditor. Also reconcile
the discrepancies between the balances of the
utilized and unexpended portion of LDRRMF;
transfer only the unexpended/ unobligated balance
of the QRF and the DRRMF-MOOE to the Special
Trust Fund; make the necessary adjusting entries;
and provide for the required disclosure on the
LDRRMF in the notes to financial statements.
The utilization reports for Priority Development

Assistance Funds (PDAF) intended for
financial/medical assistance for indigent patients
were not submitted by the recipient hospitals; the
receipt of the funds were not immediately
recorded; and related transactions were not
adequately supported by documents; thus, the
utilization of funds amounting to
3,
074,567.93.00 could not be recorded and the
balances of the Due to NGAs and related accounts
were not fairly presented.
Ensure that transactions are properly recorded and

conduct a thorough analysis on the validity of the
Due to NGAs accounts particularly those that had
been outstanding for a relatively long period of
time.
Require the concerned Chief of hospitals to submit

immediately the PDAF Utilization Reports; ensure
the adequacy of the documents supporting the
transactions; secure from the DBM the copies of
the SARO pertaining to the unreported three PDAF
releases; and record the receipts in the books.
The balances of Property, Plant, and Equipment

(PPE) and Government Equity accounts were
understated by 59,219,388.48 (net), while the
balances of various PPE sub-accounts were not
accurately presented due to errors in recording
and classifying transactions.
Ensure that transactions are properly recorded;
conduct a thorough analysis of the PPE accounts
and effect the necessary adjusting entries to reflect
the correct balances; and ensure the prevention
and early detection of similar errors in the future.
The accuracy and validity of the Due to NGAs

account amounting to 65,977,523.63 was
doubtful because of balances which remained
outstanding for two to eleven years, differences in
the reciprocal balance maintained by the Source
Agencies books, and errors in recording; hence
the balance was understated by 26,551,713.03.
Discrepancies were noted between the ending

balance of the Due to GSIS account, and the
amounts of deductions and remittances amounting
to
4,167,502.25
and
13,074,518.50,
respectively. Besides, the details of accounts with
an aggregate balance of 15,075,238.32 were not
available and remained idle for a long period of
time; thus, the accuracy and validity of the balance
of the Due to GSIS account amounting to
27,125,128.90 was uncertain.
Conduct an thorough analysis of the account;
resolve the discrepancies between the balances
and the cause of the negative/abnormal balances;
ensure
the
accuracy
of
the
deductions/contributions and the adequacy of the
amounts remitted; and (d) coordinate closely with
the GSIS on the reconciliation of the premiums/
contributions records.
Expenses
totaling
2,955,790.20
were
inappropriately charged against the Local Disaster
Risk Reduction and Management Fund
(LDRRMF). The unexpended balance for 2013
amounting to 52,961,608.68, which was
transferred to the Special Trust Fund was
overstated
by
23,353,704.69.
Various
discrepancies were noted between the balances
reported by the Provincial Disaster Risk Reduction
Management Office and the Accounting
Department records. Accounting and reporting
guidelines for the LDRRMF were not complied
contrary to COA Circular No. 2012-002.
The Other Payables account was overstated by

43,947,966.33 due to the inclusion of balances
which by the nature of their descriptions do not
represent valid obligations or claims against the
assets of the Province and payable items that had
been outstanding for more than twenty years.
Conduct a thorough analysis of the Other Payables
account; ensure that only valid payables are
included in the account; and record the adjusting
entries to reflect the correct balance of the
account, as warranted under the circumstances.
Classify the disaster risk reduction and

management projects and activities in accordance
with COA Circular No. 2012-002; and submit the
certified monthly reports on the sources and
utilization of DRRMF, on or before the 15th day
344
The appropriation provided for the Gender and

Development (GAD) Program/Activities for CY
2013 was deficient by at least 64,241,355.15,
(In Thousand Pesos)
2013
and the utilization of the fund was likewise low;

thus, the GAD programs and issues were not
completely addressed and the stakeholders were
not able to fully obtain the intended benefits of the
GAD Program.
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
Ensure adherence to the provisions of JMC No.

13-01, particularly on the provision of the required
budget for the GAD programs, activities and
projects and preparation of the GPB; and submit a
copy of the GPB to this Office for our
evaluation/assessment of compliance.
3.
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
31
0
5
26
2. Key Officials
Hon. Victor A. Yap
Ms. Jesusa E. Cuneta
Benilda B. Tolentino
588
312
15
915
17
Financial Position
(In Thousand Pesos)
Assets
Liabilities
Equity
2013
2012
4,075,974
1,023,792
3,052,182
4,286,621
1,025,296
3,261,325
161,464
276,020
(114,556)
2013
2012
208,586
250,688
(42,102)
(105,410)
32,090
(137,500)
(8,148)
(68,055)
59,907
95,029
1,019,705
1,114,734
150,543
869,163
1,019,705
(55,514)
150,542
95,029
Variance

of the presentation of the financial statements for
reasons that Cash in Bank balance amounting to
1,111,699,125.62 was not fairly presented due to
unrecorded credits/fund transfers of 26,244,817.00;
unadjusted reconciling items aggregating to
80,068,399.82; and balances per books did not agree
with the balances per bank and with the cashbooks at
the Treasurers Office. The accuracy, existence and
completeness of the Property, Plant and Equipment
accounts totaling 2,594,996,967.08 were not
established owing to incomplete inventory taking,
errors/omissions in recording and weaknesses in
records maintenance thus donated motor vehicles
costing 9,542,000.00 were not taken up in the books
of accounts; sold property amounting to 8,293,950.00
were not dropped from the books; unserviceable
property of undetermined values were still included in
the PPE accounts; and inventory report of work animals
disclosed a value of 12,790,000.00 as against
1,600,000.00 per accounting records.
Created by Spanish
Colonial Government
May 28, 1873
Permanent
Co-terminus
Elective Officials
1,213,320
959,777
253,543
A. BACKGROUND
Provincial Governor
1,374,784
1,235,797
138,987
C. RESULTS OF AUDIT
PROVINCE OF TARLAC
1. Legal Basis
Variance
Cash Flows
(In Thousand Pesos)

Recommendations
Implemented
Not Implemented
2012
Variance
(210,647)
(1,504)
(209,143)
2.
Weaknesses in the cash collection system enabled

the commission of lapping and ultimately resulted
in the shortage of 857,871.64 in the cash and
accounts of the Acting Chief of the Cash Receipts
Division in violation of Article 217 of the Revised
Penal Code.
Require the Provincial Treasurer to strictly
supervise the cashiering and disbursement
functions and employ an effective control over fund
345
custodianship and management to prevent the loss

of funds, and consider requiring PGT personnel
concerned to undergo personnel development or
training program to improve their competencies.
which may lead to the loss thereof through

misappropriation.
Develop policies, procedures and guidelines on the
grant of donations and financial assistance; comply
strictly with the requirements of Sections 36 and
300 of RA 7160 on the need for the concurrence of
the Sanggunian for donations and financial
assistance and incur only amounts within the limits
of the PGTs appropriation; direct the Accounting
Office to account for the fund transfers to other
LGUs/NGOs with MOAs and liquidation reports as
Due From and not as donations in the books;
establish a system of monitoring and evaluating
the extent of implementation of programs/projects
covered by fund transfers; and direct the
Accounting Office and the Treasurers Office to
ensure that the vouchers and checks are made
payable to the LGU, NGO/PO or agency
concerned for proper accounting of the funds and
to protect government resources from the risk of
loss through misappropriation.
The placement of trust funds totaling

74,892,124.78 under time deposit accounts was
not in accordance with Section 309(b) of Republic
Act No. 7160 and COA Circular No. 92-382 dated
July 3, 1992 thereby delaying the implementation
of programs/projects for which the funds were
intended. Moreover, the time deposits were not
properly recorded in the books contrary to Section
17, Volume III of the Manual on the NGAS.
Stop the practice of maintaining trust funds under
time deposit accounts and direct the Provincial
Treasurer to manage the funds in accordance with
the requirements of law; and implement
programs/projects in accordance with the target
schedule for the efficient delivery of the desired
benefits.
The use of government motor vehicles was not

effectively monitored while the issuance of
gasoline was not controlled resulting in the huge
gasoline expenses of 33,888,664.55 for 2013.
Moreover, Monthly Reports of Official Travels and
Fuel Consumption were not submitted to the
Auditor for audit and verification purposes contrary
to Section 361, Volume I of the GAAM.
Require strict compliance with the regulations on
the use of government motor vehicles to effectively
control and monitor the use of vehicles; direct the
General Services Office to comply with the
preparation and submission to COA of the monthly
reports pertaining to official travels and fuel
consumption to enable the Audit Team to evaluate
the reasonableness of fuel consumption.
The Provincial Government of Tarlac appropriated

389,591,570.67 for its 20% Development Fund
for 2013 representing 39% of its total Internal
Revenue Allotment (IRA) of 1,002,319,924.00,
19% more than the minimum 20% allocation.
However, only 216,108,335.12 or 55% thereof
was utilized while charges totaling 71,102,544.72
did not partake the nature of investment or capital
expenditures contrary to DILG-DBM Joint
2011.
Appropriate the 20% Development Fund
exclusively for programs and projects which are in
the nature of investment or capital expenditures to
comply with DILG-DBM Joint Memorandum
Circular No. 2011-1 dated April 13, 2011;
implement the projects pursuant to the policies and
guidelines on the utilization of the 20%
Development Fund; and ensure the equitable
distribution of limited resources in the budget
preparation.
Infractions were noted in the utilization of funds for

donation and financial assistance as follows: (a)
the absence of established procedures, policies
and guidelines on the grant of donations and
financial assistance resulted in significant donation
expenses aggregating to 170,499,689.99 in
2013; (b) donations and/or financial assistance to
peoples and non-governmental organizations
(PO/NGO) and other local government units and
national agencies were not in accordance with the
provisions of Sections 36 and 300 of the Local
Government Code, Section 324 of the Manual on
NGAS and COA Circular No. 2007-001 dated
October 25, 2007; and (c) some checks issued in
the grant of financial assistance were made
payable in the name of the Punong Barangay or
head of the NGO/PO or government agency
contrary to Section 77, Volume I of the GAAM
The required five percent (5%) budget for Gender

and Development (GAD) programs, projects and
activities for CY 2013 was not provided due to lack
of GAD Plan, contrary to Philippine Commission on
Women (PCW), Department of Interior and Local
Government (DILG), Department of Budget and
Management (DBM), National Economic and
Development Authority (NEDA) Joint Circular
2013-01 and RA 10352 or the General
Appropriations Act of 2013.
Comply with the allocation of at least five percent
(5%) of the total budget as appropriation for the
GAD Plan to ensure sufficient resources for the
346
Cash Flows
(In Thousand Pesos)
implementation of programs and projects and

activities geared towards addressing gender and
development issues.
3.
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End

Recommendations
Implemented
Not Implemented
16
2
4
10
2012
Variance
(140,936)
(107,820)
(33,116)
140,409
188,976
(48,567)
(527)
330,766
330,239
81,155
249,611
330,766
(81,682)
81,155
(527)
C. RESULTS OF AUDIT
PROVINCE OF ZAMBALES
1.
The Auditor rendered a qualified opinion due to the

deviations from prescribed procedures and noncompliance with rules and regulations resulting in errors
in some account balances materially affected the
fairness of presentation of the financial statements
summarized as follows:
A. BACKGROUND
1.
Legal Basis
2.
Key Officials
The
Province
of
Zambales was created in
1572
Provincial Governor
3.
4.
The validity and accuracy of the accounts Due

from Other Funds and Due to Other Funds could
not be ascertained due to the failure of the
Provincial Accountant to reconcile the discrepancy
amounting to 9,761,217.72 and effect the
required correcting entries for the fair presentation
The completeness, correctness and existence of

property, plant and equipment totaling
2,260,964,610.21 remained doubtful due to
continues non reconciliation of inventory with
accounting records caused by (a) nonmaintenance of Property, Plant and Equipment
Ledger Cards (PPELC) and non-updating of
Property Cards (PC); (b) incomplete physical
count; (c) inclusion of unserviceable property and
(d) absence of necessary documents and
information to substantiate the recorded amount.
The validity of the balance of the Accounts

Payable is doubtful due to the presence of dormant
and long outstanding payables of 23,811,700.40;
the
inclusion
of
various
misclassified
transactions/erroneous recording of accounts
payable of 69,379.20; and the inadequacy of
pertinent documents to substantiate the regularity
and existence of obligations contrary to the
provisions of Section 59 and 111 of P.D. 1445,
Section 322 of RA 7160 and Section 141 Volume
III of the Manual on NGAS for LGUs.
2.
The remaining cash at year-end in the General and

Trust Fund totaling 160,861,303.71 was
Hon. Hermogenes E.
Ebdane, Jr.
Mr. Renato A. Uy
Ms. Rosalinda R. Ecdao
Permanent
Co-terminus
Elective Officials
No. of MunicipalitIies
634
283
15
932
13
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
2,597,921
962,841
1,635,080
2012
2,417,175
838,534
1,578,641
Variance
180,746
124,307
56,439
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
930,731
769,628
161,103
2012
964,113
749,856
214,257
Variance
(33,382)
19,772
(53,154)
347
3.
insufficient to cover the current obligations in the

amount of 445,499,908.18, hence incurred a
cash overdraft of 284,638,604.47 due to its
failure to (a) limit expenditures in excess of 50% of
the unrealized income during the year; (b) adopt
new strategies to boost its revenue generation and
exert efforts to fast-track revision of its tax code;
and (c) seek partnership from private
individuals/groups in the implementation of its
major PPAs in violation to Section 337 of Republic
Act No. 7160, thereby debasing the provincial
reputation of meeting its financial and contractual
obligations to its constituents and creditors.

Implemented
Not Implemented
27
1
11
15
CITY OF ANGELES
A.
Equate the fund requirements in the

implementation of its projects, programs and
activities on its economic upliftment with the
revenues generated; exercise prudence in the use
of limited cash resources and stop the practice of
incurring obligations knowing there will be no
corresponding cash back up; utilize the tool of
budgeting in maximizing the use of government
funds.
BACKGROUND
1. Legal Basis

January 1, 1964
2. Key Officials
City Mayor
Hon.
Edgardo
D.
Pamintuan
Ms. Juliet Quinsaat
Mr. Wilfredo T. Tiotuico
City Treasurer
City Accountant
Align program expenditures appropriately with the

provincial governments short-term objectives;
exert efforts to collect revenues especially on
delinquent accounts and fast-track the revision of
the 1993 Tax Revenue Code; ensure that
corresponding cash is available for each
expenditures; and consider outsourcing or
partnership with private sector to finance its major
projects and minimize the impact of the cash
deficiency incurred.

Recommendations
Permanent
Co-terminus
Elective Officials
4. No. of Barangays
Funds transferred to various barangays to

implement provincial development projects totaling
37,200,000.00 were unreliable and of doubtful
validity because the claims were not properly
documented, no monitoring undertaken during the
implementation of the projects and follow up made
on the liquidation of the funds to support the
reliability and validity of the claims contrary to
June 14, 2012.
B.
889
424
14
1,327
33
FINANCIAL PROFILE
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
2,099,619
1,224,369
875,250
2012
1,991,206
1,167,849
823,357
Variance
108,413
56,520
51,893
(In Thousand Pesos)
Instruct the Provincial Accountant to comply strictly

with the required documents for fund transfers to
barangays; monitor the projects/programs
implemented in order to determine whether the
desired results/purpose is achieve; and require all
the recipient barangays of the 200,000.00
financial assistance from the provincial
government to submit immediately their respective
liquidation reports to the Provincial Accounting
Office in order to record the amount expended to
its proper account for fair presentation of the
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
1,160,074
1,094,983
65,091
2012
1,082,703
1,043,081
39,621
Variance
77,371
51,902
25,470
Cash Flows
(In Thousand Pesos)
2013
Cash from
Cash from
348
2012
Variance
169,444
44,392
125,052
(160,808)
(313,732)
152,924
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
10,287
205,934
(195,647)
18,923
208,939
227,862
(63,406)
272,345
208,939
82,329
(63,406)
18,923
environmental management outcomes essential in

the attainment of the constitutional objective of a
desired quality life for the constituents.
C. RESULTS OF AUDIT
1.
The financial statements present fairly in all material

respects the financial position of the City Government of
Angeles as at December 31, 2013, and of its financial
performance and its cash flows for the year then ended
in accordance with State accounting principles, except
for the effects and possible effects of the matters
discussed in the Basis for Qualified Opinion.
2.
Significant Audit Finding and Recommendations
Development Fund (DF) was less than the

statutory budget requirement of 93,172,997.80
by 27,614,848.80. There was also a low
implementation rate of 57.30% of the programmed
priority projects during the year resulting in the
non-attainment of desirable socio-economic
outcomes essential in the attainment of the
constitutional objective of a desired quality life for
the constituents pursuant to the provisions of Joint
Memorandum Circular (JMC) No. 2011-11 of DILG
and DBM dated April 13, 2011 and DILG
Memorandum Circular No. 2010-138 dated
December 2, 2010.

intended for programs and projects totaling
4,100,000.00 of which 1,500,00.00 has been in
the books since 2008 and a fund transfer
amounting to 2,100,000.00 from the Municipality
of Magalang, Pampanga for the scholarship
program at the City College of Angeles, Angeles
City remained unutilized as of December 31, 2013
thus, the intended recipients were deprived of the
benefits derived there from. These have not been
reverted to the Bureau of Treasury in compliance
with Executive Order No. 431 dated May 30,
June 14, 2012 and Supreme Court Decision re:
G.R. No. 208566, G.R. No. 208493, and G.R. No.
209251 all dated November 19, 2013.
Revert all dormant/unutilized accounts and lapsed
SAROs to the Bureau of Treasury in compliance
with Executive Order No. 431 dated May 30, 2005
and COA Circular No. 2012-001 dated June 14,
2012 and Supreme Court Decision re: G.R. No.
208566, G.R. No. 208493, and G.R. No. 209251
all dated November 19, 2013.
The remittance of the 30 percent share from the

basic Real Property Tax (RPT) and 50 percent
share from Community Tax Certificate (CTC)
collections of 12 barangays for 2013 totaling
9,263,585.44 were not remitted within the
prescribed period required under Section 271(d) of
RA 7160, thus hampering the delivery of basic
services and the implementation of development
programs and projects of the barangays.
See to it that all barangay shares from the Real
Property Tax and Community Tax Certificate
collections are remitted to the LGUs concerned
within the prescribed period in accordance with
Section 271(d) of RA 7160.
Unutilized/unexpended fund balance in 2012

amounting to 17,408,011.66 was not constituted
as a Special Trust Fund to be used solely for the
purpose of supporting disaster risk reduction and
management activities within the next five years in
violation of Section 3 of Rule 18 of the IRR of R.A.
10121 and Section 5.1.10 of COA Circular No.
2012-002 dated September 12, 2012.
To address the above-cited observations, we

recommended the following courses of action:
That management see to it that the budgetary
requirement for the 20% Economic Development
Fund (EDF) be appropriated for the formulated
plans/programs and projects in its Annual
Investment Plan (AIP).
That the Local Development Council (LDC)
fully/completely identify the priority projects in
accordance with those covered under Section 3 of
the JMC. The Bids and Awards Committee (BAC)
should plan and calendar the implementation of
the projects and stop the practice of bidding them
out at the end of the year since the funding for
these should have been automatically set aside for
the purpose upon release of the IRA of the agency
averaging 38 Million per month or 7.6 Million
per month for the EDF.
Study and evaluate the Annual ACDRRM Plan and

determine constraints/reasons for the minimal
implementation of its plans and program,
especially the disaster prevention and mitigation
and disaster preparedness programs resulting in
the failure to attain its intended objectives. Require
That the head of the agency see to it that there is

maximum utilization and implementation of the
20% EDF during the year to ensure the attainment
of the desirable socio-economic development and
349
the ACDRRMC to regularly prepare a Report on

the Utilization of the LDRRMF.
2.
City Mayor
Require the City Accountant to comply with the

reportorial requirements on the Accounting and
Reporting Guidelines for the Local Disaster Risk
Reduction & Management Fund (LDRRMF) of the
LGU, National Disaster Risk Reduction &
Management Fun (NDRRMF) given to LGUs and
Receipts from Other Sources; and transfer from
the regular funds of the City the 2012 and 2013
unutilized balances of the LDRRMF amounting to
17,408,011.66 and 50,665,765.62 to a Special
Trust Fund in compliance with rules and
regulations to support disaster risk reduction and
management activities within the next five years.
City Accountant
3.
Permanent
Co-terminus
Elective Officials
4.
The Annual Gender and Development Plan and

Budget and the GAD Accomplishment Report of
the City were not in accordance with the guidelines
set forth under the Philippine Commission on
Women (PCW), Department of Department of the
Interior and Local Government (DILG), Department
of Budget and Management (DBM) and the
National Economic and Development Authority
(NEDA) Joint Circular No. 2013-01, thereby failing
to mainstream gender perspectives in their
policies, programs and projects.
364
333
13
710
No. of Barangays
25
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
592,425
275,490
316,935
2012
534,434
258,792
275,642
Variance
57,991
16,698
41,293
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
446,904
356,965
89,939
2012
409,856
345,820
64,036
Variance
37,048
11,145
25,903
Cash Flows
(In Thousand Pesos)
2013
Cash from
Cash from Investing
Activities
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End

Recommendations
Implemented
Not Implemented
Hon. Jose Enrique S.

Garcia III
Mr.
Joselito
R.
Evangelista
Ms. Myrna V. Roman
City Treasurer
Comply
with
the
provisions
of
PCW/DILG/DBM/NEDA Joint Circular 2013-01
particularly on the procedures to be followed in the
formulation,
development,
submission,
implementation, monitoring and evaluation
including accounting of results of agency annual
GAD Plans and Budgets (GPBs) and GAD
Accomplishment Reports (AR) in order to
mainstream gender perspectives in their policies,
programs and projects.
3.
Key Officials
7
4
1
2
2012
Variance
94,337
96,138
(1,801)
(66,461)
(66,580)
119
9,564
(1,526)
11,090
37,441
76,303
113,743
28,032
48,271
76,303
9,409
28,032
37,440
C. RESULTS OF AUDIT
CITY OF BALANGA
1.

statements for reasons that the present condition and
existence of the recorded property, plant and equipment
amounting to 423,626,750.38 could not be determined
due to the on-going yearly physical inventory of the
agency and non-maintenance of property cards by the
General Service Office and non-reconciliation of the
A. BACKGROUND
1.
Legal Basis

December 30, 2000
350
property, plant and equipment valuation by the

Accounting Department. The accuracy and validity of
the year-end balances of Real Property Tax (RPT)
Receivable and Special Education Tax (SET)
Receivable of 847,312.58 and 877,218.69,
respectively, could not be ascertained because the
amount set up as receivables during the year was
based on estimates and no subsidiary ledgers were
maintained, thus rendering the account balances
unreliable.
2.
Funds received from the Department of Interior

and Local Government (DILG) amounting to
14,436,159.22 were disbursed without sufficient
documentations, due to lack of coordination
between the Engineering Department and
contractors, contrary to the Revised Implementing
Rules and Regulations (IRR) of R.A. 9184
otherwise known as the Government Procurement
Reform Act and COA Circular No. 2012-001 dated
June 14, 2012 thus, the propriety, validity and
legality of transactions were uncertain.
1998 thus, the benefits that could be derived from

the proper implementation on the use of funds
were not achieved.
Refrain from charging expenses which are not
among the prioritization of expenses provided
under Special Education Fund. Require the refund
of hardship and special incentive allowances
amounting to 347,125.57 and 992,645.16,
respectively, given to elementary and secondary
school teachers, Alternative Learning System
(ALS) Mobile teachers, superintendent, assistant
superintendent, supervisors, principals, and
division nurses of District Schools.
3.

Recommendations
Implemented
Not Implemented
Submit all the required documents as enumerated

in Annex J duly certified as to validity and propriety
and noted by the local chief executive.
CITY OF CABANATUAN
Projects amounting to 58,872,614.24 paid out of

the 20% Development Fund, 5% Calamity Fund as
well as those projects charged to lump-sum
appropriations or appropriations that describe
projects in generic terms lacked complete
documentations, due to lack of coordination
between the Engineering Department and
contractors, contrary to Item Nos. 2 and 3 of
DPWH Department Order No. 216, series of 2000
dated November 16, 2000, Item Nos. 9.1, 9.1.1
and 9.1.1.4 of COA Circular No.2012-001 dated
June 14, 2012, thereby casting doubt on the
propriety, validity and legality of the transactions.
A. BACKGROUND
1.
Legal Basis
2.
Key Officials

February 3, 1950
City Mayor
City Treasurer
City Accountant
3.
Require the Engineering Department to submit to

the auditors office the copies of Results of Test
Analysis, As Built Plans, and complete set of
approved plans and drawings as well as to prepare
and maintain diary or log book for projects
specified in Annex K in compliance with Item Nos.
2 and 3 of DPWH Department Order No. 216,
series of 2000 dated November 16, 2000 and Item
Nos. 9.1, 9.1.1 and 9.1.1.4 of COA Circular No.
2012-001.
12
6
2
4
Hon. JuliusCesar V.
Vergara
Ms. Florida R. Oca
Ms. Carmelita E. Llena
Permanent
Co-terminus
Elective Officials
4.
No. of Barangays
598
962
12
1,572
89
Financial Position Equity
(In Thousand Pesos)
2013
Expenditures amounting to 1,339,770.73 were

charged against the Special Education Fund (SEF)
by the City of Balanga, contrary to R.A. No. 5447,
Section 100 of R.A. No. 7160, Letter of Instructions
No. 1462, National Budget Circular No. 514 and
DECS, DBM, and DILG Joint Circular No. 01 s.
Assets
Liabilities
Equity
351
2,553,179
1,375,601
1,177,578
2012
2,354,039
1,339,773
1,014,266
Variance
199,140
35,828
163,312
(In Thousand Pesos)
recorded and transferred in the name of the City;

and (d) error in the recorded land area.
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
927,332
719,249
208,083
2012
857,443
749,836
107,607
Variance
Require the City Accountant, City Assessor and

Heads of the General Services Office and City
Planning & Development Office to coordinate and
reconcile their records to ascertain the correctness
of the Land account balance; require the transfer
of land not yet covered by the corresponding title in
the name of the City Government to prove that the
agency indeed hold or control the rights to land
assets; and instruct the Accounting Office to
maintain RPLC for each land to avoid error in
recording information on each property.
69,889
(30,587)
100,476
Cash Flows
(In Thousand Pesos)
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
2012
Variance
290,697
167,293
123,404
(91,789)
(152,913)
61,124
(112,074)
(101,034)
(11,040)
86,835
248,045
334,880
(86,654)
334,699
248,045
173,489
(86,654)
86,835
C. RESULTS OF AUDIT
1.

statements due to the accounting errors affecting the
reported balances of accounts in the financial
statements.
2.
The reported balance of Cash in Vault account

amounting to 26,745,025.46 was unreliable due
to unreconciled discrepancy amounting to
1,176,228.12.
Require the City Accountant to exert more effort in

determining the composition of the property
without details and proper adjustment be effected
to present more accurately the balances of the
equipment; require that reconciliation of records by
the Accounting and the Property Section be made
to establish the actual property of the City; and
take appropriate measures to effectively manage
and record the agencys property, including the
conduct of appropriate annual inventory-taking.
Require the City Accountant and the City

Treasurer to exert effort in tracing the unreconciled
balance from available records to determine the
root causes for its existence and eventually
determine the liable persons in the event that a
cash shortage is established;
If circumstances
warrant, file appropriate charges against the
persons deemed to be accountable for the said
difference; and
Require the City Accountant to reconcile the
subsidiary ledger and cash book for the special
education fund and effect the adjustment of the
under recording of collections for the month of
December 2013 amounting to 245,137.11.
The total reported balance of Property Plant and

Equipment, net of depreciation amounting to
698,957,730.44 as of December 31, 2013 is
unreliable due to: a) property without details or
breakdown amounting to 39,564,232.35; (b)
erroneous recording of equipment amounting to
3,927,998.85; (c) non-existent property for
5,328,859.80; and (d) obsolete, unserviceable
and unaccounted IT Equipment and software
amounting to 10,792,224.64. Also, annual
physical inventory of PPE was not completed and
inventory records were not maintained during the
year.
The account Construction in Progress was doubtful

since the on-going projects as of end of December
2013 amounted to only 96,406,413.67 compared
to the recorded amount of 973,318,546.86.
Require the City Accountant to trace the
composition and nature of the Construction in
Progress accounts and effect proper adjustment,
and prepare the corresponding subsidiary ledger
for each project to monitor its completion; and
require the concerned office for the completion of
the documentation of the completed projects and
submit the same to the Accountant for proper
recording or reclassification in the books.
The total reported balance of Land of

53,232,764.57 as of December 31, 2013 is
unreliable due to: (a) ownership of land amounting
to 41,694,746.59 not yet transferred to the City
Government of Cabanatuan; (b) unrecorded land
with an area of 6,215 sq. meters; (c) donated land
with an area of 147,883 sq. meters not yet
352

received by the City amounting to 2,651,000.00
were not yet utilized which defeated the purpose
for which they were granted.
Cash Flows
(In Thousand Pesos)
We recommended that management secure a

Memorandum of Agreement with the lawmakers
concerned of the details of the implementation of
intended projects should the City decide not to
return the unutilized PDAF which already has
corresponding Notice of Cash Allocation.
3.
2013
Cash from
Cash from Investing
Activities
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End

Recommendations
Implemented
Not Implemented
18
2
7
9
CITY OF GAPAN
2.
Key Officials

July 24, 2000
City Mayor
Hon.
MaricelNatividad
Nagano
Ms. Gloria L. Padilla
Ms. Nenita Abenales
City Treasurer
City Accountant
3.
4.
Permanent
Co-terminus
Elective Officials
310
No. of Barangays
23
2013
2012
953,119
479,629
473,490
2013
2012
369,789
360,495
9,294
381,092
337,250
43,842
(93,743)
(123,373)
29,630
21,907
25,792
(3,885)
(6,071)
69,472
63,401
(4,474)
73,946
69,472
(1,597)
(4,474)
(6,071)
Management failed to transfer the depository

accounts of the City from a private bank to a
government depository bank and continue to
deposit not only share from IRA but also other
local revenue.
59
12
381
Comply with Section 311 of RA 7160, thus: (a)

effect the transfer of all depository accounts kept
with the Philippine National Bank (PNB) to a
government authorized depository bank through
their Buy Back Program for Loan Grant Promotion
and to reduce the interest expense by 2.25%; and
(b) direct the City Treasurer to desist from the
practice of depositing collections from other
revenue sources with the PNB.
Variance
68,438
73,250
(4,812)
(In Thousand Pesos)
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
(27,341)
Financial
(In Thousand Pesos)
1,021,557
552,879
468,678
93,107
2.
Assets
Liabilities
Government Equity
65,766
A qualified opinion was rendered due to the failure of

management to: (a) cause the liquidation of cash
advances totalling 2,857,140.06; (b) set-up RPT/SET
Receivables and Deferred RPT/SET Income based on
actual amounts;
(c) provide correct amount of
depreciation and maintain complete set of documents
and proofs of ownership for all property, rendering
uncertainties as to the existence and accuracy of the
recorded PPE amounting to 879,297,313.47, and (d)
to present the correct amount of Due to NGAs account
because of error in recording the utilization of NHA
funds, understating the said account by 12 Million.
A. BACKGROUND
Legal Basis
Variance
C. RESULTS OF AUDIT
1.
1.
2012
Variance
Cash Advances amounting to 2,857,140.06

remained unliquidated as at year-end, contrary to
COA Circular No. 97-002, causing overstatement
of current asset and government equity accounts.
Stop the granting of additional cash advances to
concerned officials and employees until their
previous cash advances were settled/liquidated
and to require concerned officers and employees
to immediately liquidate their cash advances within
the period prescribed under COA Circular No. 97002 otherwise, cause the refund thereof. In case
(11,303)
23,245
(34,548)
353
of failure to comply therewith, cause the

withholding of their salaries and other money due
them to the extent of their unliquidated cash
advances.
14, 2012, casting doubts on the validity, legality

and propriety thereof.
We recommended that management (a) cause the
submission of the required and necessary
supporting
documents
of
the
subject
disbursements, and (b) advise the City Accountant
to review all disbursement vouchers as to
completeness of documents and signatures before
payment to avoid suspension in audit.
RPT Receivable/SET Receivable and Deferred

RPT Income/Deferred SET Income was set-up
based on an estimated amount instead of the
Certified List of Taxpayers and Taxes Due, casting
doubts on the validity and correctness of reported
balances of 27,219,895.72 in each Receivable
account.
3.
For the City Treasurer to facilitate the updating of

the RPTARs to be able to prepare the Certified List
of Taxpayers and Taxes Due as basis of the
Accountant in setting up of RPT/SET Receivable
and Deferred RPT/SET Income at the beginning of
each year.

Implemented
Not Implemented
The existence and accuracy of the recorded

property, plant and equipment with a net book
value of 879,297,313.47 were not ascertained
due to the failure of management to (a)
appropriately take up in the book obsolete and
unserviceable property; (b) provide correct amount
of depreciation of heavy equipment and hospital
equipment; and (c) maintain complete set of
documents and proofs of ownership for all
acquisitions of property.
A. BACKGROUND
1. Legal Basis
Referendum on July 21,

2012
2. Key Officials
City Mayor
City Treasurer
City Accountant
Hon. Marino S. Morales

Ms. Myrna Ocampo
Mr. Teodoro L. David
Permanent
Co-terminus
Elective Officials
The Due to NGAs account in the total amount of

13,907,325,83 at the end of the year was
understated by 12 million representing funds
received from National Housing Authority due to
accounting error made by the former Acting City
Accountant.
4. No. of Barangays
304
810
12
1,126
27
Financial Position
(In Thousand Pesos)
We recommended that management (a) advise the

incumbent City Accountant to take up the
necessary correcting entry by debiting Other
Structure account and crediting Due to Other
NGAs account by 12 million.
20
8
5
7
CITY OF MABALACAT
We recommended that management (a) direct the

City Accountant to effect the necessary correcting
entry for the reclassification of the obsolete and
unserviceable property; (b) cause the updating of
estimated useful life for heavy and hospital
equipment take up the necessary correcting
entries; and (c) direct the City Assessor to obtain
the required TCT from the Register of Deeds and
conduct appraisal/valuation of the six (6) parcels of
land in question.

Recommendations
2013
Assets
Liabilities
Equity
409,094
185,352
223,742
2012
326,054
195,165
130,890
Variance
83,040
(9,813)
92,852
(In Thousand Pesos)
Disbursements totalling 163,894,188.19 were

paid despite lacking of supporting documents,
contrary to Section 4(6) of Presidential Decree No.
1445 and COA Circular No. 2012-001 dated June
2013
Income (incl.
subsidies & extra
Items)
354
687,895
2012
536,177
Variance
151,718
Expenses
Net Income
583,698
104,197
450,723
85,454
132,975
18,743
Cash Flows
(In Thousand Pesos)
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
2012
Variance
86,698
40,640
46,058
(56,805)
(46,983)
(9,822)
(18,731)
(13,282)
(5,449)
11,161
14,959
26,120
(19,626)
34,585
14,959
30,787
(19,626)
11,161
Require the Treasury, Accounting and other

concerned offices to strictly adhere with the
requirements on the submission of accounts and
financial reports pursuant to Paragraph No. 6 of
COA Circular No. 95-006 and Section 122 of PD
1445 and other existing rules and regulations.
C. RESULTS OF AUDIT
1. Auditor's Report on the Financial Statement
statements since the valuation, existence and
correctness of the real property/special education tax
receivables of 61,436,751.53, which comprise 15.43%
of the total assets, were not ascertained by
management because of the non-submission of certified
list of taxpayers and taxes due thus, doubtful.
3.
List of Taxpayers and Taxes Due were not

furnished by the City Treasurer to the Accounting
Division contrary to Sections 19(b) and 20 of the
New Government Accounting System (NGAS) for
Local
Government
Units
thus,
the
correctness/accuracy of the recorded Real
Property Tax (RPT)/Special Education Tax (SET)
receivable is doubtful.

Recommendations
Implemented
Not Implemented
9
7
0
2
CITY OF MALOLOS
Require the Treasury Office to immediately come

up with the Certified List of Taxpayers and Taxes
Due and submit the same to the Accounting
Department to support the set-up of
receivables/deferred credits in accordance with
Sections 19(b) and 20 of the New Government
Units.
Signboards were not displayed notifying the public

that certain projects are under implementation by
the City contrary to COA Circular No. 2013-004
dated January 30, 2013 thus, the purpose of
informing the public about the details of the
projects was defeated.
Require the City Engineer to comply strictly with
the requirements of COA Circular No. 2013-004 to
enhance transparency on the programs and
projects of the City.
Financial records and reports were not submitted

on time contrary to existing rules and regulations
provided under COA Circular No. 95-006 and
NGAS Manual thus resulting in the inability of the
Audit Team to conduct timely and comprehensive
audit of accounts thereby casting doubt on the
validity, accuracy, completeness and propriety of
the financial transactions.
A. BACKGROUND
1. Legal Basis

January 1, 1992
2. Key Officials
Special Education Fund disbursements showed

that a total of 3,557,439.07 was expended for
salaries and wages for regular/substitute teachers,
honoraria and hazard pay contrary to Sections 82
and 83 of NGAS for LGUs thus, the application of
the funds was defeated.
Comply strictly with Sections 82 and 83 of NGAS
for LGUs for the application of proceeds of the
additional one percent (1%) Special Education
Fund Tax.
City Mayor
City Treasurer
City Accountant
Hon. Christian D.
Natividad
Mr. Anthony Mendoza
Ms. Marciana D. Jimenez
Permanent
Co-terminus
Elective Officials
355
411
761
13
1,185
4. No. of Barangays
51
of expenditures in excess of the limitation contrary

to Section 337 of RA 7160.
We recommended that management (a) exercise

prudence in the use of limited cash resources; (b)
ensure that corresponding cash is available before
entering into a contract or approving a purchase
order; (c) prioritize the payment of mandatory trust
obligations of the City to avoid penalties; (d)
enhance the collection of revenues and limit
expenses to those highly necessary; and (e)
ensure that valid obligations are recognized as
expenses and payables within the period of
incurrence.
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
2012
510,782
377,692
133,090
Variance
457,091
358,973
98,118
53,691
18,719
34,972
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
2012
606,279
538,181
68,098
Variance
562,934
474,939
87,995
43,345
63,242
(19,897)
Cash Flows
(In Thousand Pesos)
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
2012
Variance
49,005
43,621
5,384
(51,212)
(67,653)
16,441
(2,207)
25,223
23,017
24,032
49,255
25,223
(26,239)
(24,032)
(2,206)
We recommended that management (a) cause the

withholding of payment of salaries due the
accountable officers with cash advances that
remained unreasonably outstanding; (b) impose
the appropriate administrative sanctions provided
under 9.2 and 9.3 of COA Circular No. 97-001; (c)
instruct the Accounting Office not to process any
cash advance if the accountable officer has
previous unsettled cash advance; and (d) require
the Accountant to monitor closely the prompt
settlement of cash advances and to send demand
letters as soon as the liquidation becomes
overdue.
C. RESULTS OF AUDIT
1.

statements since the balances of Property, Plant and
Equipment (PPE) accounts amounting to 207.07
million are unreliable due to (a) unreconciled difference
of 111.81 million between the balances per books and
the inventory reports;
(b) non-maintenance of
property, plant and equipment ledger cards; (c)
inappropriate classification of
the accounts; (d)
incomplete inventory report for current acquisitions; (e)
inclusion to the PPE account group of missing and
unserviceable/transferred items valued at 3.1 million
and 6.4 million, respectively; (f) insufficient provision
of depreciation charges amounting to 24.5 million; and
(g) inclusion of completed projects costing 199.9
million under the Construction in Progress account.
2.
The cash balance as of December 31, 2013

amounting to 13,335,538.60 was not sufficient
to cover the current obligations, reflecting a cash
overdraft of 138,833,251.67 owing to incurrence
Cash advances for time-bound activities and other

seminar-related
expenses
amounting
to
1,149,350.00 remained unsettled as of
December 31, 2013, in violation of Section 89 of
PD 1445 and COA Circulars No. 97-002 and
2012-004.
Various expenditures totalling 31.8 million were

inappropriately obligated and charged to the
account Other Maintenance and Operating
Expense contrary to COA Circular No. 2004-008
dated September 20, 2004, Section 111 of PD
1445 and Section 75 of the Local Treasury
Operations Manual
We recommended that management (a) require
the accountant to adjust the erroneous charging
from the Other Maintenance and Operating
Expenses to the appropriate accounts to reflect
the accurate amount of the affected accounts for
the period ended; and (b) direct the budget office
to exercise due judgment in account classification,
based on the nature and transactions.
356
Prior
years
expenses
amounting
to
36,328,911.71 were charged against current
years appropriation contrary to the liability
definition and accrual basis of accounting and
Section 350 of the Local Government Code.
Cash Flows
(In Thousand Pesos)
We recommended that management (a) ensure

that cash is available before obligations are
incurred; (b) comply with the modified accrual
basis of accounting of transactions for complete
and reliable reporting of all financial transactions;
and (c) invariably record all unpaid valid claims as
payables at year-end for fair presentation of
accounts.
3.
2013
Cash from
Cash from Investing
Activities
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End

Recommendations
Implemented
Not Implemented
17
1
7
9
1.

December 10, 2006
2. Key Officials
Hon. Joan V. Alarilla
Ms. Annabelle Urbano
Ms. Arnel C. Ricafort
4. No. of Barangays
377
1,475
13
1,865
26
Financial Position
(In Thousand Pesos)
2013
2012
1,232,324
495,183
737,141
897,981
261,920
636,061
Variance
334,343
233,263
101,080
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
833,057
653,820
179,237
2012
770,607
653,610
116,997
30,751
(211,751)
(120,932)
(90,819)
301,821
(25,542)
327,363
269,363
34,014
303,376
2,068
31,946
34,014
267,295
2,068
269,362
The procurement of the Design and Build of the

Meycauayan General Hospital by the City
Government of Meycauayan revealed several
deficiencies contrary to the Revised Implementing
Rules and Regulations (RIRR) of the Government
Procurement Reform Act or Republic Act No. 9184
and COA Circular No. 2012-001 resulting in no
reasonable assurance that it had obtained the
most advantageous terms, conditions and price for
the contract thereon amounting to 310 million.
Submit the necessary supporting documents for
the evaluation of the Audit Team, otherwise, the
disbursements shall be suspended in audit; require
the contractor to address the deficiencies noted;
and strictly comply with the Revised Implementing
Rules and Regulations (RIRR) of the Government
Procurement Reform Act or Republic Act No. 9184
and COA Circular No. 2012-001 for future projects
to be implemented under the Design and Build
Scheme for Infrastructure Projects.
Assets
Liabilities
Equity
148,542
Permanent
Co-terminus
Elective Officials
179,293

statements due to (a) non-maintenance of property,
plant and equipment ledger cards by the Accounting
Office; (b) non-submission of the Report on the Physical
Count of Property, Plant and Equipment as of
December 31, 2013; and (c) presence of discrepancies
amounting to 225.92 million between the general
ledger account balances of property, plant and
equipment and the results of the latest physical
inventory. Moreover, neither details nor supporting
documents are on hand to support recorded lots with
book value of 34.87 million.
A. BACKGROUND
City Mayor
City Treasurer
City Accountant
Variance
C. RESULTS OF AUDIT
CITY OF MEYCAUAYAN
1. Legal Basis
2012
Variance
62,450
210
62,240
357
The City complied with DILG-DBM Joint

Memorandum Circular No. 2011 1 dated April 11,
2011 on the appropriation and utilization of the
20%
Internal
Revenue
Allotment
and
accomplished 94.85% or 62,033,018.73, as of
December 31, 2013, of the allocated budget of
65,403,720.80 for the development projects in

CY 2013. However, expenditures totaling 27
million were not within the purview of capital
investments as contemplated in the said JMC thus,
the City failed to substantially attain the desired
socio-economic development and environment
management outcomes as envisioned in its Annual
Investment Plan.
Permanent
Co-terminus
Elective Officials
Financial Position
(In Thousand Pesos)
2013
The City failed to comply with the provisions of the

Magna Carat for Women in establishing a
functioning GAD Focal Point System and gender
was not included in the mainstreaming of its
programs, projects and activities; thus GAD issues
and concerns are not properly prioritized and
addressed.
Assets
Liabilities
Equity
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
12
5
2
5
2012
907,310
1,001,069
(93,759)
647,047
876,947
(229,900)
2013
2012
Variance
(135,507)
(32,382)
(103,125)
Variance
260,263
124,122
136,141
Variance
(93,759)
(254,761)
161,002
241,150
(11,770)
252,920
(79,882)
247,652
(327,534)
67,509
152,733
220,242
(18,879)
171,612
152,733
86,388
(18,879)
67,509
C. RESULTS OF AUDIT
CITY OF OLONGAPO
The auditor rendered a qualified opinion on the financial

statements for reasons that in the prior years there were
significant events which continued to have a huge
impact on the Citys financial condition, namely:
A. BACKGROUND
July 01, 1966
2. Key Officials
City Mayor
City Treasurer
City Accountant
2012
6,501,134
4,309,713
2,191,421
Cash Flows
(In Thousand Pesos)
1.
1. Legal Basis
6,365,627
4,277,331
2,088,296
(In Thousand Pesos)
2013

Recommendations
Implemented
Not Implemented
17
Create a functioning GAD Focal Point System

(GFPS) and designate among its capable
employees a focal person as lead person in
mainstreaming of gender in the Citys PAPs;
initiate capacity building on the GAD among the
members
of
the
GFPS
and
key
officials/department heads; (b) adequately allocate
budget for it; and comply with the essential
elements of GAD Planning and Budgeting to be
able to identify, prioritize and address gender
issues and GAD mandates.
3.
1,259
12
2,202
4. No. of Barangays
Continue to invest in highimpact or

developmental projects and include in the Annual
Investment Plan only eligible projects that partake
the nature of capital expenditures.
931
Hon.Rolen C. Paulino
Ms. Liza L. Lim
Atty. Cristiflor D.
Buduhan
358
A significant event disclosed by the current years

audit is the recording in the books of the principal
outstanding balance of 2.625 billion out of
5.426 billion liabilities due to Power Sector and
Liabilities Management Corporation (PSALM)
leaving an unrecorded balance of 1.911 billion
representing interests, VAT and Other Charges.
The City paid its liabilities to Power Sector and
Liabilities Management Corporation (PSALM)
amounting to 889,816,050.42 representing only
16.40% of the total amount of 5,426,424,183.77

due to PSALM thereby, leaving an unpaid balance
at year-end of 4,536,608,133.35 or an increase
of 354,018,959.83 or 8.46% over the previous
year.
The consummation of the sale of the electric

distribution system of the Citys Public Utilities
Department on June 26, 2013 involving the sale
of assets with appraised value of 610 million to
CEPALCO, now Olongapo Electricity Distribution
Company as documented in the Asset Purchase
Agreement (APA) dated July 14, 2010. Review of
the closing deliverables showed that the Final List
of Assets delivered by the City Government to
OEDC had an appraised value based on the
Cuervo Report of 201.587 million and a book
value of 288.254 million.
The demolition of the Olongapo City Mall valued at

173.89 million which is the subject of a 25-year
lease agreement with SM Prime Holdings,
Incorporated specifically on the failure
of
management to request an Authority from the
COA Central Office for the writeoff /dropping of
the demolished asset from the books of accounts.
Cash Advances totaling 9,577,563.67 remained

unsettled/unliquidated as of December 31, 2013
due to the failure of the accountable officers to
settle their accountability of which the amount of
7,047,125.34 or 73.58% had been outstanding
from 2-27 years resulting in the overstatement of
assets and understatement of recorded expenses
in the year they were incurred contrary to COA
Circular 97-002 dated February 10, 1997, Section
89 of PD 1445 and COA Circular No. 2012-004
dated November 28, 2012.
2,848,396,849.99 between the physical inventory

report and accounting records; (b) nonmaintenance of Subsidiary Ledger and Property,
Plant and Equipment Ledger Cards by the
Accounting Unit; (c) non-recognition of
depreciation for majority of depreciable asset
accounts; (d) non-recognition in the books of
some PPE accounts; and e) non-issuance of
Acknowledgement Receipt for Equipment upon
issuance of PPE to end users.

Payable (Account Code 401) was doubtful due to
the failure of the City Accountant to take
appropriate action on dormant, long-outstanding
payables totaling to 85,712,742.48; improper
charging of transactions totaling 19,850,984.33
without prior recorded credits/set up of liability; the
inclusion of various misclassified transactions and
erroneous recording of accounts totaling
80,229,897.70 which were improperly included
as accounts payable; and the inadequacy of
pertinent documents to substantiate the regularity
and existence of the obligations contrary to the
provisions of Sections 98 and 111 of PD 1445;
Section 141, Volume III of the Manual on NGAS for
LGUs and Section 3.3 of the National Budget
Circular No. 476 dated September 20, 2001.
2.
Payment of power bills to Power Sector and

Liabilities Management Corporation (PSALM) and
transmission charges to National Grid Corporation
of the Philippines (NGCP) totaling to
879,816,050.42
and
72,323,891.06,
respectively, were not supported with adequate
documentation as provided by laws, rules and
regulations leading to doubtful validity, propriety
and legality of the transactions in violation of
Section 4, Paragraph 5 and 6 of Presidential
Decree 1445.

Receivable (Account Code 121) amounting to
1,441,797,316.71 as of December 31, 2013
remained doubtful
due to
the failure of
management to take action on (a) Dormant, long
outstanding receivables of 2,192,430.15, aged 534 years old; (b) the inclusion of accounts
improperly classified as accounts receivable; and
(c) the inadequacy of pertinent documents to
substantiate the accuracy and completeness of the
receivables contrary to the provisions of COA
Circular No. 97-001, Section 21 Volume III of the
NGAS Manual for LGUs and Section 111 of P.D.
1445.
Direct the OIC, Public Utilities Department and the

OIC, City Treasury Office to submit complete
documentation such as billing statements, official
receipts, special bank receipts and require the
signature of approving officials on all payments to
PSALM and NGCP. The City Accountant and
other concerned officials and personnel should
review the completeness of the necessary
supporting documents and signatures before
effecting any payment.
The accuracy, validity and existence of property

plant and equipment (PPE) accounts with a
reported book balance of 3,205,113,244.29
remained doubtful due to the failure of the
Accounting Office and General Service Office to
correct/adjust the (a) unreconciled difference of
359
The absence of policies, procedures, standards

and guidelines in the granting of donations and
financial assistance
resulted
to weak
documentation of claims totaling 21,538,893.85
and the improper charging of various expenses on
the donations account contrary to the mandated
strictly employ public bidding as the primary mode

of purchase in the procurement of drugs and
medicines. Alternative modes of procurement such
as shopping shall be resorted to only in highly
exceptional cases provided under the IRR of R.A.
9184.
intent and policies of the program as provided by

Section 324 of the Manual on NGAS, Section 4 of
PD 1445 and Sections 36 and 458(5) of RA
7160.
Conduct a thorough review of the financial
transactions prior to payment in order to ensure
that expenditures are properly supported with
adequate documentation; desist from improperly
charging against the Donations account other
MOOE expenses which are not related to the
giving of donations and financial assistance as
provided by the Manual on NGAS; develop
policies, standards and policies which will govern
the assessment, evaluation, grant and release of
donations and financial assistance pursuant to
Sections 36 and 458 of RA 7160 which shall
include the following: a) results of case studies b)
certificate of eligibility of recipients, and
recommendations of various officers from the
health service, social service and the DILG Office
d) types/ kinds of financial assistance, (e) criteria
on eligibility, (f) threshold/ limits of entitlement and
required documents, and (g) manner of monitoring
the actual expenditures by the recipient.
The procurement of various supplies, materials

and equipment for CY 2013 totaling
187,826,286.94 was made through shopping
and/or negotiated procurement instead of public
bidding thereby producing results that may not be
the most economical and efficient on the part of
the government. contrary to the specific provisions
of the Revised Implementing Rules and
Regulations (IRR) of Republic Act 9184 and
Section 6.8 of COA Circular No.2009-002.
Consolidate all procurement requests based on the
APP and adopt public bidding as the primary mode
of purchase in the procurement of goods and
services to ensure that the lowest possible price
can be obtained from the transaction. Stop
adopting the alternative methods of procurement
and resort to shopping only in highly exceptional
cases provided under the implementing guidelines
of RA 9184; procure all common-use supplies and
materials from the DBM Procurement Service in
accordance with Section 8.1.2 of RA 9184 and
ensure that procurement of common-use supplies
from outside suppliers be supported with a
certificate of non-availability of stock from DBM;
and strengthen the weak operational and internal
control system on procurement by ensuring that
procurement functions are done efficiently and
effectively and that adequate documentation is
made on all the stages of the procurement process
in accordance with RA 9184 and its IRR.
Advance deliveries of drugs and medicines totaling

59,071,039.94 were made even before purchase
requests, obligation requests, purchase orders
were approved and even before public bidding or
any alternative modes of procurement were
conducted, thereby requiring management to
produce irregularly filled up canvass documents to
create the appearance of making the suppliers be
the lowest bidders on the basis of competition in
violation of Sections 2, 7.1, 7.2, 48.2,52.1, 52.2
and 54.1 of the Revised Implementing Rules and
Regulations (IRR) of Republic Act No. 9184 and
Section 6.8 of COA Circular No. 2009-002.
Direct the Chief of Hospital to stop the irregular

practice of making advance deliveries of drugs and
medicines and purchasing directly from the
suppliers without the approved Obligation Request
certifying the existence of available appropriations
by the City Budget Officer and the duly approved
purchase requests and purchase orders issued
strictly in accordance with the legal process
provided by the Procurement Law (RA 9184);
desist from paying advance deliveries procured on
the basis of irregularly prepared canvass
documents to make it appear that the alternative
modes of procurement such as shopping and
small value procurement were resorted to; instruct
the City Accounting Office to record all purchases
of drugs and medicines in the books using the
Perpetual Inventory Method; and prepare an
annual procurement plan (APP) showing the
estimated requirements for drugs and medicines
which should be consistent with the annual budget;
Procurement of goods of different offices totaling

11,988,722.17 from January 1 to December 31,
2013 were made on a reimbursement basis, thus,
depriving the Bureau of Internal Revenue of the
taxes due thereon, in violation of COA Circular
No. 97-002 dated February 10, 1997, Section 114
of RA 8424 and Section 52.1 of the Revised
Implementing Rules and Regulations (IRR) of
Republic Act 9184.
Refrain from the practice of making procurement
of goods on a reimbursement basis involving
material amounts of purchases unless the
circumstances warrant its application; secure at
least three price quotations from known suppliers if
reimbursement could not be avoided; and direct
the City General Services Officer to consolidate all
purchase requests and procure all supplies and
materials in bulk in order for the department heads
not to resort to shopping and make the supplies
readily available to them when the need arises.
360
thereby leaving no funds allocated for new

development projects contrary to Joint
Memorandum Circular No 2011-1 dated April 13,
2011.
The City purchased additional 6,500 pieces of

Mobile Garbage Bin totaling to 106,795,000.00
despite the existence of a significant and unused
quantity of the same item which were unused and
carried in stock in the bodega for almost two years,
thereby resulting to overstocking and wasteful,
excessive and unnecessary uses of government
funds contrary to the requirements of Section 428,
Volume I of the Government Accounting and
Auditing Manual (GAAM) and COA Circular 2012003 dated October 29, 2012.
Appropriate the 20% Development Fund

exclusively to programs and projects which are in
the nature of investment or capital expenditures in
accordance with DILG-DBM Joint Memorandum
Programs, projects and activities should be
specifically identified, quantified and accomplished
in accordance with plans and targets set for the
year. Fresh development projects should be
implemented pursuant to the policies and
guidelines set forth in the utilization of the 20%
Development Fund.
Submit explanation and documents to support the

need and requisition for the purchase of the
mobile garbage bins and in quantities which far
exceeded the citys normal and sufficient level of
stocks which resulted to overstocking and
wasteful, unnecessary and excessive expenditure
of funds contrary to COA Circular COA Circular
2012-003 dated October 29, 2012; and instruct the
City Accountant to record in the books the
purchase including the receipt and issuance of
Mobile Garbage bin in the amount of
106,975,000.00.
The City Disaster Risk Reduction Management

Office (CDRRMO) did not prepare the Local
Investment Plan (LDRRMFIP)and the Monthly
Reports on Sources and Utilization of Disaster
Risk Reduction Management Fund (DRRMF.)
Also, it did not fully implement the accounting of
the Local Disaster Risk Reduction and
Management Fund (LDRRMF) and the reporting
requirements thereon pursuant to RA No. 10121
and its IRR and COA Circular No. 2012-002 dated
September 12, 2012.
For the City Accountant and City Treasurer to cause

the timely and full remittance to the BIR of the taxes
withheld by the City as required under Section
114(c) of the NIRC as amended by RA No. 9337,
BIR Revenue Regulations No. 2-98 dated May 17,
1997 and Revenue Memorandum Circular No. 232007 dated March 20, 2007 to avoid penalty for the
violation as mandated in Section 272 of the same
Code and EO No. 651 as implemented by Revenue
Regulations No. 1-87.
Require the City Disaster Risk Reduction

Management Office (CDRRMO) to formulate and
implement a comprehensive and integrated
DRRMP in accordance with the national, regional
and provincial framework and policies on disaster
risk reduction in close coordination with the local
development councils (LDCs);prepare LDRRMFIP
for the DRRM program annually in the format
required under COA Circular No. 2012-002;
transfer the unexpended/unobligated QRF
andDRRMF MOOE to the Special Trust Fund
under the Trust Liability DRRM (Code 438)
account in the Trust Fund books with actual cash
transfer pursuant to COA Circular No. 2012-002
dated September 12, 2012.
The balance of the account Due to BIR totaling

19,729,265.76 represents taxes withheld from
salaries of officers and employees and suppliers of
goods and services which were not remitted fully to
the BIR contrary to Section 114(c) of the NIRC as
amended by RA No. 9337, BIR Revenue
Regulation No. 2-98 dated May 17, 1998 and
Revenue Memorandum Circular No. 23-2007
dated March 20, 2007.
3.

Recommendations
Implemented
Not Implemented
27
0
15
12
CITY OF PALAYAN
A. BACKGROUND
1. Legal Basis
The City appropriated the amount of

89,102,300.00 from the 20% Development Fund
of which the amount of 71,387,938.00 or 80.11
% was obligated and disbursed for the payment of
amortization of loans used in projects which may
not be classified as priority development projects

June 19, 1965
2. Key Officials
City Mayor
City Treasurer
361
Hon. Adrianne Mae J.

Cuevas
Ms. Wenona C. Abenoja
City Accountant
Ms. Mary Jane F.

Villareal
Permanent
Co-terminus
Elective Officials
2.
The City Government incurred a cash deficit of

97.14 million over the year having a current ratio
of 0.22:1 which was mainly due to the failure of the
management to work on the early settlement of the
79.27 million loans to Pag-IBIG thru the most
acceptable option advantageous to the City.
388
4
14
406
4. No. of Barangays
Work on the early settlement of the 79.27 million

loans thru proper negotiation with the Pag-IBIG
management with an option acceptable to both
agencies, subject to the approval of the
Sangguniang Panglunsod;
19
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
530,864
207,736
323,128
2012
479,826
202,927
276,899
Prepare and make use of the periodic cash

position report as a monitoring/advisory tool in
ensuring effective cash allocations and maximum
utilization of resources by limiting operating
expenses to the barest essentials;
Variance
51,038
4,809
46,229
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
215,326
164,141
51,185
2012
201,410
178,185
23,225
Variance
13,916
(14,044)
27,960
Refrain from granting additional cash advances to

officials and employees with unsettled cash
advances;
Cash Flows
(In Thousand Pesos)
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
2012
Enforce the immediate liquidation of all outstanding

cash advances, submit the valid liquidation
document/s or refund the unused portion of the
cash advances, state the reason/s for nonliquidation; and
Cause the withholding of salary of concerned
accountable officers who failed to liquidate their
cash advances within the prescribed period
provided by existing rules and regulations on the
granting and liquidation of cash advances.
Variance
70,884
(3,148)
74,032
(29,942)
(15,371)
(14,571)
(8,866)
(5,055)
(3,811)
32,076
28,116
60,193
(23,575)
51,691
28,116
55,651
(23,575)
32,077
C. RESULTS OF AUDIT
1.
Cash
advances
amounting
to
286,188.00remained unliquidated as of
December 31, 2012 in violation of Section 89 of
P.D. 1445 and COA Circular No. 97-002 dated
February 10,1997.
The Auditor rendered a Qualified Opinion on the

of the City as of December 31, 2012 due to (a) the
unreliability of the 290.20 million balance of Property,
Plant and Equipment (PPE) accounts, representing
60% of the total assets as of December 31, 2012; (b)
due to unreconciled balance/discrepancy of 68.38
million worth of Property, Plant and Equipment between
accounting and property records; and (c) the nonprovision of depreciation for land improvements costing
3 million.
The reported balances of the Real Property Tax

(RPT) Receivables and Special Education Tax
(SEF) Receivables totaling 25.56 million as of
December 31, 2012 could not be relied upon due
to the incorrect basis of establishing the RPT/SEF
Receivables at the beginning of the year.
Prepare the required Certified List of Taxpayers
with amount due and collectibles for the year and
furnish the accountant of the said report as basis in
recording/setting-up of the RPT/SEF Receivables
at the beginning of the calendar year;
Reconcile such reports with the records of the City
Assessor to ensure accuracy of taxes due and
collectibles based on assessments; and
362
Prepare also certified list of all delinquent

taxpayers for all real property tax delinquencies
every end of the year in accordance with Section
269 of the Local Government Code of 1991.
Require the City Accountant to make the

necessary adjustment, based on such reports to
correct balances of RPT/SEF Receivable accounts
as of year-end.
Optimize the utilization of the 20% Development

Fund appropriated for the year;
Had the City exerted more efforts to enforce full

collections of receivables from various livelihood
loans granted from 1994 to 2012, the City could
have used the 9.50 million representing loan
amortizations already due and demandable for
other livelihood programs and/or developmental
projects beneficial to its constituents.
Strictly undertake priority programs and projects

which are in accordance/aligned with the
guidelines contained under DILG-DBM Joint
Memorandum Circular No. 2011-1 and
Exercise due prudence on the proper utilization of
the said fund to ensure that the desirable
outcomes on socio-economic development and
environmental management are fully achieved.
Direct the concerned monitoring offices to consider

new collection strategies to increase and/or
enforce full payments of loans by debtors;
3.
Conduct strict monitoring thru regular evaluation of

the performance of offices having jurisdiction over
these loan facilities; and

Recommendations
Implemented
Not Implemented
Re-study the standards set for the existing loan

programs of the city and review the viability of
future loan grants to assure that government funds
are wisely utilized.
The 20% Development Fund for the year 2012 was

not fully utilized and some expenses totaling 1.48
million charged against the fund were not in
accordance with Joint Memorandum Circular No.
2011-1 dated April 13, 2011, thereby, depriving the
City of the optimum use of its fund and attain the
environmental management outcomes.
Uncollected rentals on commercial facilities of the

City totaling 1.74 million as of December 31,
2012 deprived the City of the utilization of income
to be derived from there to finance other local
developmental projects for the benefits of its
constituents.
35
13
7
15
CITY OF SAN FERNANDO
A. BACKGROUND
Intensify collections from delinquent tenants and

enforce legal actions, if warranted;
1. Legal Basis
Continue sending demand letters to each tenant to

apprise them of their overdue obligations to the
city;

November 28, 2000
2. Key Officials
City Mayor
City Treasurer
Maintain updated subsidiary records for each

tenant and based on which, draw monthly bills or
statement of account;
City Accountant
Hon.Edwin D. Santiago
Ms. Mary Ann P.
Bautista. OIC
Ms. Ma. Gisel P. Rivera
See to it that the provisions as to the terms and

conditions
stipulated
in
the
lease
contract/agreement between the city and the
tenant are strictly complied with; and
Permanent
Co-terminus
Elective Officials
Observe close coordination among the involved

offices on the promotion, management and
operational aspects of the citys economic
enterprise.
4. No. of Barangays
363
448
1,029
14
1,491
35
concerned in order to provide valuable programs

and projects in accordance with the purpose of
utilizing the fund; refrain from charging
unauthorized expenditures to the DF; and properly
classify the tipping fees paid in the appropriate
expense account and not as a receivable from
third party; and revisit the agreement with Blue
Spectrum by the legal officer of the City in order to
determine any legal sanction on the matter.
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
1,812,980
690,768
1,122,212
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
1,171,205
973,002
198,203
2012
Variance
1,936,512
791,370
1,145,142
(123,532)
(100,602)
(22,930)
2012
Variance
1,088,480
876,771
211,709
82,725
96,231
(13,506)
Cash Flows
(In Thousand Pesos)
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
2013
2012
Variance
181,618
276,705
(95,087)
(294,095)
(301,685)
7,590
(26,121)
(29,326)
3,205
(138,599)
671,229
532,630
(54,305)
725,534
671,229
(84,294)
(54,305)
(138,599)
We recommended that management submit the

required documents and abide strictly with laws,
rules and regulations governing infrastructure
projects particularly RA 9184, and DPWH DO No.
72; and ensure that documents of every
infrastructure project are complete and accurate
pursuant to COA Circular No. 2012-001..
C. RESULTS OF AUDIT
1.

deviations from prescribed procedures and noncompliance with rules and regulations resulting in errors
and accounting deficiencies.
2.
Payment of tipping fees for the transport, disposal

of residual waste from Transfer Station at
Barangay Lara to Tarlac-Kalangitan Sanitary
Landfill for CY 2013 was appropriated in the
amount of 3,700,000.00 under the 20%
Development Fund, contrary to Joint Memorandum
Circular No. 2011-1 of the Departments of Interior
and Local Government (DILG) and Budget and
Management, and DILG Memorandum Circular
No. 2010-138, depriving the use of fund for capital
investment projects.
Audit of releases, utilization, and liquidation of

Priority Development Assistance Fund (PDAF) of
Senator Francis Pangilinan transferred to the City
of San Fernando, Pampanga, through SARO No.
ROCS-09-04981 amounting to 500,000.00 to
cover the implementation of the Plastering of CHB
Fence at the City College of the City of San
Fernando, Pampanga showed that payment was
made even without complete documentation to
support the claim, contrary to Section 32 of the
Revised IRR of RA 9184, COA Circular No. 2012001, and DPWH Department Order No. 72, series
of 2012.
Audit of releases, utilization, and liquidation of

Senator Francis Pangilinan transferred to the City
of San Fernando, Pampanga, through SARO No.
G-10-07919 amounting to 1,000,000.00 to cover
the implementation of the Scholarship Program of
the City of San Fernando, Pampanga showed that
the funds were utilized instead for the construction
of the perimeter fence at the City College, and
payment was made even without complete
documentation to support the claim, contrary to
Section 4 of PD 1445, Section 309 of RA 7160,
COA Circular No. 2012-001, Sections 25 and 32 of
the Revised IRR of RA 9184, and DPWH
Department Order (DO) No. 72, series of 2012,
depriving the beneficiaries of funds for educational
concerns.
Submit the required documents including
identification cards of contractors personnel with
valid dates, and abide strictly with laws, rules, and
regulations governing infrastructure projects,
particularly RA 9184 and DPWH DO No. 72;
ensure that documents of every infrastructure
project are complete and accurate, pursuant to
COA Circular No. 2012-001, and require the City
Engineers Office to maintain copies of documents
of completed projects in their file for easy
Identify programs and projects for implementation

using the DF which could provide long-term
benefits to beneficiaries that partake the nature of
capital investment or expenditures; carefully plan
the annual budget of the City in close consultation
with program managers, and department heads
364
reference when the need arises; make the proper

representation to the fund source requesting for
approval, in case of realignment of
projects/programs before implementation of
projects; and refrain from implementing a
project/program which is not indicated in the
SARO.
those that should be charged to FPOPs

operations and the irregular disbursements,
pursuant to COA Circular Nos. 2007-001 and
2012-003; require the NGO-FPOP to submit the
required financial reports and documents, and
strictly adhere with the requirements on the
implementation, utilization, and liquidation of fund
transfer to NGO, pursuant to its MOA, and COA
Audit of Priority Development Assistance Fund

(PDAF) of Senator Francis Escudero for the City of
San Fernando, Pampanga, through SARO No. G12-06103 amounting to 500,000.00 to cover the
implementation of the Improvement of Roofing of
the Old Public Market of the City of San Fernando,
Pampanga showed erroneous computation of
Program of Work (POW), hence, resulted in nonobservance of public bidding, and payment was
made even without complete documentation to
support the claim, contrary to Sections10 and 37 of
IRR of RA 9184, COA Circular No. 2012001,DPWH Department Order (DO) No. 72, series
of 2012,and DOLE DO No. 13, series of 1998.
Also require the BAC personnel to conduct

accreditation procedures for
NGOs before
entering into any agreement or MOA, and release
of funds; require the implementing offices to strictly
monitor the status of project/program implemented
by NGOs for further assessment of program
efficiency and effectiveness, and consider
involvement of other concerned offices that may
contribute to attainment of program objectives ;
and refrain from granting of funds to NGOs for
projects and programs that are regularly
implemented by CSFPs concerned offices, such
as the City Health Office which is in-charge of
medical services like pap smear tests.
Submit the required documents, and abide strictly

with laws, rules and regulations governing
infrastructure projects particularly RA 9184, DOLE
DO No. 13 and DPWH DO No. 72; ensure that
documents of every infrastructure project are
complete and accurate, pursuant to COA Circular
No. 2012-001, and require the City Engineers
Office to maintain copies of documents of all
completed projects in their file for easy reference
when the need arises, and ensure that alterations
are countersigned by authorized officers; require
the City Engineer to conduct review of POW at all
levels of review before submission to Office of the
City Mayor for approval, and submit specimen
signatures and initials of authorized officials, to
avoid occurrence of the same mistake to the
detriment of the government; and require the
Construction Project Manager to strictly comply
with the provisions of DOLE DO No. 13 on
occupational safety and health to ensure the
protection and welfare of workers employed in the
construction industry, as well as the general public
within and around the immediate vicinity of any
construction worksite.
Procurement of meals, T-shirts and jogging pants

for participants in various activities of the City of
San Fernando, Pampanga from January to
November 2013 amounting to 42,336,568.80 and
19,049,222.66, respectively, were deemed
unnecessary, contrary to Section 2 of P.D. 1445,
and COA Circular No. 2012-003, hence, resulted in
wastage of government funds.
Consolidate the food supply needs and
requirements of the City as an essential phase of
its procurement system, taking careful
consideration on the evaluation of necessary
expenditures, giving due regard on the duration of
event, program or activity; require department
heads to set realistic limits and parameters for the
quarterly food supply needs that would be included
in the PPMP and the Annual Procurement
Program (APP) to ensure that all items/supplies
needed for important activities of the City pass
through a competitive public bidding; and ensure
that utilization of funds for a particular program or
event must be controlled to utmost economy.
Audit of PDAF showed deficiencies such as: a)

duplication of LGUs health program; b) nonaccreditation of the NGO; c) disbursement for
expenses chargeable against the operations of the
NGO; d) irregular expenditures; and e) nonadherence to the provisions contained in the
Memorandum of Agreement (MOA), contrary to
P.D. No. 1445, COA Circular Nos. 2007-001,
2012-001, and the MOA.
3.

Recommendations
Implemented
Not Implemented
Require the NGO-FPOP to refund the amount of

40,186.36 for disallowed disbursements such as
365
13
4
1
8
CITY OF SAN JOSE DEL MONTE
C. RESULTS OF AUDIT
1.
A. BACKGROUND
1. Legal Basis

of presentation of the financial statements owing to
errors and accounting deficiencies involving
Receivables, Property, Plant and Equipment and
Government Equity, among other accounts.
Republic Act. 8797

September 10, 2000
2. Key Officials
City Mayor
Hon. Reynaldo S. San

Pedro
Ms. AnnalizaMendiola
Ms. Marina Serrano
City Treasurer
City Accountant
2.
The balances of the Real Property Tax (RPT) and

Special Education Tax (SET) Receivables
amounting to 47, 511,191.51 were inaccurate
due to the absence of a certified list of taxpayers,
in violation of Section 20, Volume I of the Manual
on NGAS for LGUs and Section 248 of RA 7160,
otherwise known as the Local Government Code
of 1991.
Permanent
Co-terminus
Elective Officials
4. No. of Barangays
526
1,126
16
1,668
Cause the enhancement or update in the database

after the revision of property assessment to
present fairly the receivable accounts in the
financial statements; and direct the City Assessor
to generate and submit an updated assessment
roll to the City Treasurer on the 31st of December
of each year to pave the way for the latter to
compute and prepare the certified list of taxpayers
containing the amount due from each taxpayer at
the beginning of the year.
59
Financial Position
(In Thousand Pesos)
Assets
Liabilities
Equity
2013
2012
1,107,746
398,194
709,552
1,114,007
431,938
682,069
(In Thousand Pesos)
2013
2012
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
867,508
760,224
107,284
777,660
674,838
102,822
2013
2012
Variance
(6,261)
(33,744)
27,483
Variance
89,848
85,386
4,462
Cash Flows
(In Thousand Pesos)
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
Communicate with the management of Hannover

Agro Industrial Corporation and Manila Newtown
Development Corporation, respectively, to comply
immediately with the requirements of the BIR to
pave the way for the issuance of a BIR tax
clearance as requirement by the Register of Deeds
in the registration of the title of ownership in favor
of the City; cause the immediate registration and
titling of the donated lot in the name of the City;
and henceforth strictly comply with Section 449 of
Volume I of the GAAM and BIR regulations in the
acquisition of lots thru deed of sale.
Variance
64,095
36,160
27,935
(1,762)
(53,354)
51,592
(14,341)
114,934
(129,275)
47,992
213,169
261,161
97,740
115,429
213,169
(49,748)
97,740
47,992
Titles of five parcels of land purchased in

2004
and
2012
at a total cost
of
75,713,053.00 remained in the name of
the seller owing to failure of the City and the
sellers to comply with BIR requirements,
contrary to Section
449,Volume I of the
GAAM. Furthermore, the transfer of title has
not yet been made on the parcel of land valued
at 41,253.00 located at BagongBuhay
donated by the Province of Bulacan, thus the
City could not assert absolute ownership
over the said real estate property.
366
The City allowed the payment of Productivity

Enhancement Incentive (PEI) for CY 2012 in
CITY OF SAN JOSE
excess of the 5,000.00 limits per qualified

employee contrary to Section 1.3.1 of DBM
Budget Circular No. 2012- 3 dated November 29,
2012 and Executive Order No. 80, s. 2012
resulting in the total overpayment of
8,836,000.00.
A. BACKGROUND
1. Legal Basis
Cause the refund of the excess PEI granted to the

533 regular employees; otherwise, file an appeal
memorandum to the COA Regional Director within
six months from receipt of the Notice of
Disallowance; and strictly adhere to the rules and
regulations prescribed or will be prescribed on the
grant of PEI and other personnel benefits.
2. Key Officials
City Mayor
City Treasurer
City Accountant
Permanent
Co-terminus
Elective Officials
4. No. of Barangays
13
556
38
Financial Position
(In Thousand Pesos)
The
Citys overall
efficiency in the
implementation of its 20% development fund
projects could not be measured because several
projects budgeted at 151.8 million in the Annual
Investment Plan were expressed in terms of lumpsum appropriations leaving no details on the name
and location and the actual number of
infrastructure projects contrary to Section 2 of E.O.
No. 289. Moreover, some deficiencies were noted
in the implementation of projects which were
validated.
Assets
Liabilities
Equity
2013
2012
867,398
195,217
672,181
884,254
209,096
675,158
(In Thousand Pesos)
2013
2012
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
459,624
432,397
27,227
455,220
404,722
50,498
2013
2012
Variance
(16,856)
(13,879)
(2,977)
Variance
4,404
27,675
(23,271)
Cash Flows
(In Thousand Pesos)
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End

Recommendations
Implemented
Not Implemented
467
76
Require
all officials involved in the Annual
Investment Plan (AIP) preparation to provide
sufficient details in the description of the project for
inclusion in the AIP following the guidelines being
prescribed by the DBM from time to time; refrain
from including generic projects in the AIP with
lump sum appropriations to ensure that the
projects funded under the 20% development fund
are well-though out, properly planned and capital
in nature.
3.
Hon. Marivic V. Belena

Mr. Arnold A. Escuadro
Ms. Frediz B. Daquilla
Expenditures of 13,080,540.00 from the 20%

Economic Development Fund did not partake the
nature of investment or capital expenditure
contrary to Sections 2.3 and 4 of the DILG-DBM
Joint Memorandum Circular No. 2011-1 dated April
13, 2011.
Include only eligible projects in its Annual
Investment Plan that partake the nature of
investment or capital expenditures so that its
residents may benefit fully from high-impact
development projects.
Republic Act 6051

August 4,1969
25
7
3
15
367
Variance
42,645
78,068
(35,423)
(95,316)
(72,384)
(22,932)
20,970
(22,944)
43,914
(31,700)
108,780
77,079
(17,260)
126,039
108,780
(14,440)
(17,259)
(31,701)
C. RESULTS OF AUDIT
1.
September 12, 2012 on the proper utilization of the

fund.

fairness of presentation of the financial statement of the
City of San Jose, Province of Nueva Ecija of the year
ended December 31, 2013.
2.
Cash advances amounting to 753,280.54

remained unliquidated as of December 31, 2013
contrary to Section 89 of Presidential Decree No.
1445, thus understating the expense accounts.
Instruct the accounting unit to comply or strictly

follow the accounting and reporting guidelines for
DRRM as mandated by COA Circular 2012-002.
We recommended and management agreed to (a)

strictly implement the provisions of Section 89 of
P.D. No. 1445 which sets the limitations on the
granting of cash advances to avoid the recurrence
of accumulated cash advances and; (b) impose the
corresponding sanctions (thru salary deduction)
against
the
concerned
accountable
officials/employees who still failed to liquidate their
respective long overdue cash advances.
The City spent 38,175,866.40 for GAD, this

allocation was 8% of the total appropriations of
468 million required allotment for gender and
development activities.
We recommended and management agreed to
continue its effort in complying or allotting and
spending the required 5% of the total
appropriations for gender and development
activities as mandated by law.
3.
The construction of comfort rooms for the City

social circle at City Hall of 543,354.33 was
charged to 20% development fund although it
partakes the nature of administrative instead of
utilizing them for development projects thus
violates DILG-DBM Joint Memorandum Circular
No. 2011-11 which define and provide guidelines
in the utilization of 20% development fund.

Recommendations
Implemented
Not Implemented
8
3
5
CITY OF TARLAC
Stop charging expenses that are not specifically

included or allowed as capital expenditures to the
20% development fund. Be cautious in charging
expenditures and remind them to strictly comply
with the DILG Joint circular to bring optimum
benefits to the people. Expenses which could not
be categorized as complying with the general
policies of the Joint circular should be charged to
General Fund Proper.
The City did not comply with the accounting and

reporting guidelines pertaining to COA Circular
2012-002 dated September 12, 2012 on Local
Disaster Risk Reduction and Management Fund.
A. BACKGROUND
1. Legal Basis

April 9, 1998
2. Key Officials
City Mayor
Purchase of one (1) unit of patrol car for

958,013.39 intended for disaster preparedness
which aim to mobilize police officers in reaching
out affected citizens in case of disaster was
inappropriately charged to 5% LDRRMF(calamity
fund) thus in violation of NDRRMC DBM DILG
Joint Memorandum Circular no. 2013-1 dated
March 25, 2013, and COA Circular No. 2012-002
City Treasurer
City Accountant
Hon. Gelacio R.
Manalang
Ms. Lynn Paz dela Cruz
Mr. Nathaniel B. Lugtu
Permanent
Co-terminus
Elective Officials

comply with the NDRRMC DBM DILG Joint
Memorandum Circular no. 2013-1 dated March 25,
2013, and COA Circular No. 2012-002 dated
4. No. of Barangays
368
789
553
12
1,354
76
and projects notwithstanding the insufficiency of

cash to pay for current and prior years obligations,
in violation of Section 337 of RA 7160 and Section
4(3) of PD 1445 and exposing itself to risk of being
imposed penalties on delayed remittance of trust
obligations to various government agencies.
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
2,215,689
947,045
1,268,644
2012
2,176,657
779,962
1,396,695
Variance
39,032
167,083
(128,051)
Advise the Local Finance Committee and other

officials concerned to use the daily cash flow
analysis to monitor cash inflows and outflows with
a view to being able to meet the Citys obligations
as they fall due; ensure that monies held in trust be
used only for their intended purposes; exercise
prudence in the utilization of the Citys available
resources and ensure that only highly necessary
and legal expenditures are paid; observe austerity
measures in some of the Citys projects and
activities particularly those which could be
dispensed until the cash deficit is eliminated;
enhance further measures to increase collection
from revenues to finance the approved programs
and projects and overdue payables;
and
revisit/restudy their program planning and budget
execution process, using historical data, to
determine and identify the cause/s of the yearly
incurrence of cash deficit and to resolve and
aggressively pursue workable and meaningful
solutions that can address the perennial issue
involving
the fiscal operation of the City
Government.
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
913,124
744,030
169,094
2012
856,565
711,547
145,018
Variance
56,559
32,483
24,076
Cash Flows
(In Thousand Pesos)
2013
Cash from
Cash from Investing
Activities
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
2012
Variance
50,893
129,904
(79,011)
(95,125)
(158,730)
63,605
87,318
71,669
15,649
43,086
91,302
134,389
42,843
48,459
91,302
243
42,843
43,087
C. RESULTS OF AUDIT
1.
Non-priority
expenditures
aggregating
to
11,139,919.52 were budgeted and charged to
the Special Education Fund contrary to Section
100(c) of the Local Government Code and
DECS/DBM/DILG Joint Circular No. 01 s. 1998
dated April 14, 1998 resulting in the reduced
budget for high priority expenditures such as for
the construction and repair of school buildings.
The financial statements do not present fairly the

financial position of Tarlac City as at December 31,
2013, and its financial performance and its cash flows
for the year then ended in accordance with State
accounting principles because the total assets and
government equity were both overstated by a net
amount of 77 million due to (a) understated cash in
bank due to recording errors and stale checks
amounting to P0.21 million; (b) unliquidated cash
advances deemed expended amounting to 14.16
million; (c) demolished buildings and structures with net
cost of 70.05 million not de-recognized in the books;
(c) unrecognized value of salvageable materials from
demolished buildings and structures amounting to
7.00 million; undetermined amount of unserviceable
motor vehicle subjected for disposal; and (d) nontransfer to a special trust fund of the unexpended
balance of the calamity fund amounting to 55.96
million.
2.
Remind the Local School Board to prepare the

SEF Annual Budget strictly in accordance with the
provisions of the law and guidelines to ensure that
only high priority and eligible items are included in
the budget for SEF; seek the approval/resolution
from the DepEd and DBM for expenditures which
eligibility for charging to SEF is questionable and
comply with the requirements provided for under
COA Circular No. 2012-001 to prevent the
suspension or disallowance of the
said
expenditures in audit; and submit a copy of the list
of public schools within the locality with DepEdapproved extension programs and copies of the
contracts for the teachers hired for the purpose of
establishing extension classes.
The year-end balance of the Payable-Due to

Government Service Insurance System (GSIS)
account amounting to 11,441,503.16 represents
the net difference of the unremitted and the over
As in the past years, the City Government

sustained a cash deficit of 170,739,986.16 owing
to the aggressive implementation of its programs
369
SCIENCE CITY OF MUNOZ
remitted life and retirement insurance and the

various GSIS loans availed of by the GSIS
member-employees of the city government, giving
doubt on the correctness and accuracy of the
recorded amount of money withheld from the
member-employees and the amount remitted to
the GSIS and exposing them to risk of being
imposed penalties on delayed remittance of the
contributions and loan repayments.
A.
1. Legal Basis
City Mayor
City Treasurer
City Accountant
Hon. Nestor L. Alvarez

Ms. Luzviminda P. de Leon
Ms. June Franklyn A.
Fernandez
Permanent
Co-terminus
Elective Officials
393
132
12
537
4. No. of Barangays
The Full Disclosure Policy, was not strictly

observed by management, thus promoting good
governance
through
transparency
and
accountability in the discharge of the local officials
fiscal responsibilities has not been satisfied and
fulfilled contrary to the provisions of Republic Act
10352, the Local Government Code of 1991 and
the Department of Interior and Local Government
(DILG) Memorandum Circular Nos. 2010-83 and
2011-08 dated August 31, 2010 and January 13,
2011, respectively.
B.
37
FINANCIAL PROFILE
Financial Position
(In Thousand Pesos)
Assets
Liabilities
Equity
Direct the person in charge of uploading the full

disclosure reports in the DILG portal to update their
posting and to observe the required frequency of
postings. Improve and update the reports posted in
the City website to maximize the use of the site as a
medium of information and achieve the purpose of
the full disclosure policy.
2013
2012
627,507
222,870
404,637
583,588
246,782
336,806
(In Thousand Pesos)
2013
2012
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
310,159
233,483
76,676
284,720
213,926
70,794
2013
2012
Variance
43,919
(23,912)
67,831
Variance
25,439
19,557
5,882
Cash Flows
(In Thousand Pesos)

Recommendations
Implemented
Not Implemented

November 7, 2000
2. Key Officials
Direct the City Accountant to trace from old GSIS

contribution and remittances reports to determine
the cause/s of the recorded over-remittances and
to identify the employees concerned; direct the
Human Resource Officer to make representation
with the GSIS servicing branch for the updated
status of contributions of the member-employees
in order to verify and early detect and solve
problems of any under or over remittance of
contributions; and direct the accounting personnel
to update postings of the GSIS transactions in the
subsidiary ledgers and reconcile records with the
Human Resource Office.
3.
BACKGROUND
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
16
0
10
6
370
Variance
86,426
68,053
18,373
(34,532)
(86,313)
51,781
(36,124)
(5,937)
(30,187)
15,770
34,350
50,120
(24,197)
58,547
34,350
39,967
(24,197)
15,770
C.
RESULTS OF AUDIT
We recommended that management instruct the

accounting unit to strictly follow the accounting and
reporting guidelines for DRRM as mandated by
COA Circular 2012-002.

statements for reason that PPE amounting to
571,839,667.02 could not be ascertained as to
accuracy and existence due to the non-submission of
physical inventory report as a result of managements
failure to conduct physical inventory and the nonmaintenance of Subsidiary Ledgers by the Accounting
Unit and Property Cards by the Property Unit.
3.

Implemented
Not Implemented
Management failed to implement the provisions of

COA Circular 97-002 on the granting, utilization
and liquidation of cash advances resulting in
unliquidated
cash
advances
totaling
1,657,815.32. In addition, non-liquidation of the
same, could result in the understatement of
expenses and overstatement of receivables, due
from Officers and Employees.
Stop the grant of additional cash advances to
officials and/or employees unless the previous
advances are first settled or a proper accounting
thereof are made and cause the withholding of
salaries or any money due the officers and
employees with unliquidated cash advances to
compel the settlement/liquidation thereof.
The procurement of Drugs and Medicines and

Medical, Dental & Laboratory Supplies amounting
to 1,556,513.33 were not supported with
complete documentation as required by COA
Circular 2012 001 casting doubt on their validity
and legality.
observe the provisions of COA Circular No. 2012
001.
Disbursements of 20,000,000.00 from the Local

Government Support Fund (LGSF) were not
supported with complete documentation as
required by COA Circular 2012 001 casting
doubt on their validity and legality.
comply with the provisions of COA Circular No.
2012 001.

Recommendations
The Science City of Muoz did not comply with the

accounting and reporting guidelines for the Local
Risk Reduction and Management Fund (LDRRMF)
of Local government Units (LGUs) provided under
2012.
371
15
9
5
1
C. RESULTS OF AUDIT
IV-A CALABARZON
1.

statements for reason that the balances of Other
Supplies Inventory account of 99,207,393.88 in the
books of General Fund and 9,789,668.20 in Special
Education Fund was no longer existing at the close of CY
2013 due to late recognition by the Accounting Office
into appropriate expense accounts of inventory items
already issued by the General Services Office (GSO) and
the total current liabilities of the Provincial Government of
Batangas of 723,834,811.38 at year-end was
understated by 44,641,668.91 due to non-transfer of all
the unexpended/unobligated balance of the Quick
Response Fund (QRF) and the DRRMF-MOOE of the
Local Disaster Risk Reduction Management Fund
(LDRRMF) including the unexpended balance of its
continuing appropriation.
PROVINCE OF BATANGAS
A. BACKGROUND
1. Legal Basis
Proclamation No.
1703
January 16, 1581
2. Key Officials
Provincial Governor
Hon. Vilma Santos

Recto
Ms. Fortunata G. Lat
Ms. Marites S. Castillo
Permanent
Elective Officials
1,798
2.
The integrity of the procurement process for

infrastructure projects worth a total of
126,170,000.00 had been compromised when the
Provincial Government awarded the projects and
entered into a contract agreement with the winning
bidders on the dates prior to the releases of funds by
the Department of Budget and Management (DBM)
contrary to Government Procurement Policy Board
(GPPB) Circular 01-2009 dated January 20, 2009.
921
14
2,733
31
Financial Position
(In Thousand Pesos)
Assets
Liabilities
Equity
2013
2012
5,707,818
1,638,606
4,069,212
5,372,300
1,930,725
3,441,575
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
2012
We recommended that the Chairman of Bids and

Awards Committee ensure that awarding of projects
funded by the national government be undertaken
only upon actual receipt of specific funds for the
purpose so as to protect the integrity of the
procurement process, thus, promoting transparency
and accountability to such undertaking.
Variance
335,518
(292,119)
627,637
Variance
2,344,080
1,812,445
531,635
2,093,762
1,756,038
337,724
250,318
56,407
193,911
2013
2012
331,867
327,402
4,465
(423,796)
(377,345)
(46,451)
(67,825)
310,696
(378,521)
(159,754)
1,227,260
1,067,507
260,753
966,507
1,227,260
(420,507)
260,753
(159,753)
Cash Flows
(In Thousand Pesos)
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
Variance
372
The grant of monetary reward to all officials and

employees of the Provincial Government of Batangas
totaling 43,521,084.00 was not in accordance with
the Program on Awards and Incentives for Service
Excellence (PRAISE) under the Civil Service
Commission Memorandum Circular (CSC MC) No.
01 s 2001, hence, the disbursement was not proper
and regular.
Comply strictly with the policy, rules and regulations
on the Civil Service Commissions Program on
Awards and Incentives for Service Excellence
(PRAISE) pursuant to CSC Memorandum Circular
No. 01 s 2001 to ensure propriety and regularity of
any actions taken out of the said Program.
The total current liabilities of the Provincial
Government of Batangas of 723,834,811.38 at
year-end was understated by 44,641,668.91 due to
non-transfer of all the unexpended/unobligated
3.
balance of the Quick Response Fund (QRF) and the

DRRMF-MOOE of the Local Disaster Risk Reduction
Management Fund (LDRRMF) including the
unexpended balance of its continuing appropriation,
contrary to the provisions of Section 5.1.10 and
5.1.11 of the COA Circular No. 2012-002 dated
September 12, 2012.

Recommendations
Implemented
Not Implemented
Cause the immediate transfer of the balances of

LDRRMF- QRF, MF-MOOE and of the continuing
appropriation totaling 44,641,668.91 to the Trust
Fund books pursuant to the provisions of COA
PROVINCE OF CAVITE
A. BACKGROUND
Copies of at least 81 perfected contracts totaling

266,470,646.12, entered into by the Province, were
not submitted to the Commission on Audit (COA)
within five working days upon perfection or delayed
by an average of 177 days, contrary to COA Circular
No. 2009-001 dated February 12, 2009, thus, causing
undue delay on the required audit actions to the
disadvantage of the Provincial Government.
1. Legal Basis

March 10, 1917
2. Key Officials
Provincial Governor
We recommended that the Chairman of the Bids and

Awards Committee of the Provincial Government
ensure that copies of perfected contracts for
infrastructure projects, including all documents
forming part thereof, be submitted to the Commission
on Audit within five days upon perfection of said
contracts, for the required review and analysis, so
that any observation/s that may be found in the
course of analysis or evaluation of the subject
documents be immediately relayed to the Agency
and corresponding measures be implemented for the
best interest of the Provincial Government.
11
8
1
2
Hon. Juanito Victor C.

Remulla, Jr.
Ms. Josephine D. Daza
Mr. Lauro D. Monzon
Permanent
Co-terminus
Elective Officials
1,580
1,050
19
2,649
17
The Provincial Government failed to pursue the

operation of the Batangas Provincial Livelihood
Center or provide option for its use to generate
income, thus, the Province continues to incur losses
that accumulated to 289,092,035.27 at the close of
CY 2013.
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
We reiterated our recommendation that the

Management find ways to secure a partner or an
investor in the development of BPLC so that the
purpose for which it was established would become a
reality, and to lessen the loss brought about by the
payment of loan that finance a project not operational
since its inception. Fifteen years is still a long way
before the lease agreement with the PPA expires,
and with more determination, the project may still
result favorably, if correct remedial measure is
applied to make it productive
5,816,128
1,408,527
4,407,601
2012
5,328,699
1,405,541
3,923,158
Variance
487,429
2,986
484,443
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
2,442,010
2,174,118
267,892
2012
2,467,808
2,227,598
240,210
Variance
(25,798)
(53,480)
27,682
Cash Flows
(In Thousand Pesos)
2013
Cash from
Cash from
373
2012
Variance
610,785
552,736
58,049
(663,451)
(679,140)
15,689
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
(30,748)
(60,177)
29,429
(83,415)
509,438
426,023
(186,581)
696,018
509,438
103,166
(186,580)
(83,415)
Take up the reconciling items identified in the Bank

Reconciliation Statements (BRS) as of December 31,
2013 with net amount of 4,335,971.19 and
thereafter ensure that BRS are prepared near the
close of each month to ensure that necessary
adjustments are timely effected in the Cash-LCCA
account.
C. RESULTS OF AUDIT
1.

of the presentation of the financial statements since
Merchandise Inventory and Due to Other Funds accounts
were overstated by 30,234,632.03, liabilities of
72,768,721.55 to consignors were misclassified as Due
to Other Funds while Income from Commission was
understated by 13,323,800.77 as of year-end.
2.
Exhaust all remedies to recover the balance of

15,126,027.40 from CCBI or its stockholders and
take appropriate action against persons who may be
found liable for the probable loss of public funds. We
likewise recommended that the Provincial Governor
ensure that the Province is updated and represented
in the receivership, liquidation and/or distribution of
assets proceedings by the PDIC.

The amount of the Petty Cash Fund of 200,000.00
granted to the Petty Cash Custodian was more than
sufficient to cover the non-recurring, emergency and
petty expenses for one month totaling875.00 to
30,934.86, contrary to Section 48 of the Manual on
New Government Accounting System for Local
Government Units, thereby exposing the excess
balance to possible loss, misuse or misappropriation.
Officials and employees did not comply with the rules

on cash advances enunciated under COA Circular
Nos. 97-002 and 2012-004 as cash advances totaling
5,803,808.00 were liquidated 30 to 298 days
beyond their due dates, 4,784,366.90 cash
advances remained unliquidated at year-end and
additional cash advances were granted despite nonsettlement of previous cash advances, thereby
showing ineffective control over cash advances.
Ensure that Provincial officials and employees and
Accountable Officers of the Department of Education
with cash advances from the Special Education Fund
(SEF) strictly adhere to the provisions of COA
Circular Nos. 97-002 and 2012-004.
Receivables from various municipalities amounting to

27,133,876.02 had been outstanding for more than
two years, thereby depriving the Province of
additional revenue.
Study the legality and feasibility of offsetting the
receivables from various municipalities against their
respective shares in the property taxes collected by
the Province. Take the necessary legal actions
against responsible officials in order to recover the
27,133,876.02 receivables.
Reduce the amount of Petty Cash Fund from

200,000.00 to 8,300.00, more or less, per month,
subject to replenishment when disbursements
reached at least 75 percent or as the need arises, in
compliance with the NGAS for LGUs and COA
Circular No. 97-002 dated February 10,1997.
The recovery of time deposits amounting to

15,126,027.40 from Capitol City Bank, Inc. was
highly uncertain as the bank was placed under the
receivership of the Philippine Deposit Insurance
Corporation (PDIC), thereby resulting in probable
loss of public funds.
Thirty-three containers of anti-dengue enzymes

costing 2,986,500.00 charged against the Priority
Development Assistance Fund of Senator Aquilino L.
Pimentel III have not been distributed to intended
beneficiaries more than a year after their purchase
despite the significant number of dengue cases
recorded in the Province of Cavite in years 2012 and
2013 as the Provincial Administration and General
Services Office did not coordinate with the Provincial
Health Office, thus the desired benefits from the
utilization of funds were not achieved.
Ask the assistance and advice of the PHO in the
distribution of the anti-dengue enzymes. We further
recommended that all purchases by the Province
affecting public health be coordinated with the
Provincial Health Office.
Bank debit and credit memos, interests on deposits

and other adjustments with net amount of
4,335,971.19 were not taken up in the books as of
year-end due to late preparation of Bank
Reconciliation Statements, contrary to Section 74 of
Presidential Decree No. 1445, thereby understating
the Cash in Bank-Local Currency Current Account by
said amount.
374
Priority Development Assistance Fund (PDAF) with

unknown legislators and without Special Allotment
Release Order and Notice of Cash Allocation totaling
2,350,000.00 were not remitted to the Bureau of
Treasury, contrary to the Supreme Court ruling
thereon dated November 19, 2013, thereby, depriving
(In Thousand Pesos)
2013
the national government of the benefits that could

have been derived from the use of said funds.
Immediately remit the amount of 2,350,000.00 to
the Bureau of Treasury in compliance with the
Supreme Court ruling and directive dated November
19, 2013.
Income (incl.
subsidies & extra
Items)
Expenses
Net Income

Recommendations
Implemented
Not Implemented
Variance
2,123,373
1,734,169
389,204
52,686
278,279
(225,593)
2012
Variance
Cash Flows
(In Thousand Pesos)
2013
15
8
3
4
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
PROVINCE OF LAGUNA
(96,076)
87,505
(183,581)
(525,087)
(335,454)
(189,633)
474,513
162,656
311,857
(146,650)
1,299,172
1,152,522
(85,293)
1,384,465
1,299,172
(61,357)
(85,293)
(146,650)
C. RESULTS OF AUDIT
A. BACKGROUND
1. Legal Basis
1.
Unknown.
The
Province exists since
the Spanish period
Provincial Governor
Hon. Jorge "E.R."

Ejercito Estregan
Ms. Evelyn A. de
Guzman
Ms. Evelyn T.
Villanueva
2.
Investment account recorded in the books of the

Provincial Government in the amount of
10,000,000.00 was inaccurate since Economic
Relief ER Fund books registered a total Capital
Accounts from the Provincial Government of
11,000,000.00 or a difference of 1,000,000.00,
contrary to Section 111 of the Presidential Decree
No. 1445.
Permanent
Co-terminus
Elective Officials
1,764
1,414
15
3,193
Instruct the Provincial Treasurer and Provincial

Accountant to: a. revisit guidelines on the release of
10 million from the national government and verify
why the fund was managed as a private entity and
not treated as a special account in the General
Fund of PGL, and all income earned by ER Fund
was not taken up in the books of PGL; and b.
prepare the necessary corrections in the books of
PGL taking up the amount of 1,000,000.00 as an
addition to the Investment account.
25
Financial Position
(In Thousand Pesos)
2013
5,666,192
1,614,306
4,051,886
2012
Variance
5,529,120
931,990
4,597,130
137,072
682,316
(545,244)
The auditor render a qualified opinion on the fairness of

the presentation of the financial statements of the
Provincial Government of Laguna due to the effects of
the noted deficiencies on the balances of the accounts
Investments, Property, Plant and Equipment and
Accounts Payables as discussed in detail in the Report.
2. Key Officials
Assets
Liabilities
Equity
2,176,059
2,012,448
163,611
2012
375
The reliability and accuracy of the book value of the

Property, Plant and Equipment (PPE) accounts
totaling 4,561,094,474.87 which constitutes
80.50% of the total assets are doubtful since
inventory reports submitted amounted to
2,633,973,705.63 only or a discrepancy of

1,944,771,600.32, contrary to the provisions of
Sections 114, 119, 120 and 123, Volume I of the
Manual on New Government Accounting System.
Permanent
Co-terminus
Elective Officials
Instruct the Provincial General Services Officer and

Provincial Accountant to: a) determine the causes of
unreconciled amounts of PPEs and secure
necessary documents relative to PPEs; b) prepare
the required individual PPE ledger cards; c)
reconcile property records with Acknowledgement
Receipt for Equipment (ARE); d) effect the
necessary adjustments/corrections; and e) comply
strictly with the provisions of the Manual on NGAS
cited above.
2013
Assets
Liabilities
Equity
4,450,265
1,747,161
2,703,104
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
2,162,626
1,825,985
336,641
2012
Variance
5,453,376
2,862,191
2,591,185
(1,003,111)
(1,115,030)
111,919
2012
Variance
2,013,070
1,819,847
193,223
149,556
6,138
143,418
Cash Flows
(In Thousand Pesos)
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
22
12
0
10
2012
Variance
(549,555)
214,393
(763,948)
(102,787)
(159,013)
56,226
(38,605)
(68,456)
29,851
(690,947)
1,726,729
1,035,782
(13,076)
1,739,805
1,726,729
(677,871)
(13,076)
(690,947)
C. RESULTS OF AUDIT
1.

of the presentation of the financial statements of the
Provincial Government of Laguna due to the effects of
the noted deficiencies on the balances of the accounts
Investments, Property, Plant and Equipment and
Accounts Payables as discussed in detail in the Report.
PROVINCE OF QUEZON
A. BACKGROUND
Republic Act No. 14
March 12, 1901
2. Key Officials
Provincial Governor
39
Financial Position
(In Thousand Pesos)

Recommendations
1. Legal Basis
1,077
14
2,874
Cash available as of December 31, 2013 in the

books of the Hospitals and Bond Issues which are
special accounts in the General Fund, as well as, in
the
Trust
Fund
were
deficient
by
4,918,901,185.03,
15,931,197.82
and
35,054,755.64, respectively, to finance its current
liabilities, contrary to the prescribed guidelines
under Section 106, Chapter 6 of the Manual on the
New Government Accounting System and Section
122 of the Government Accounting and Auditing
Manual, Volume 1.

Implemented
Not Implemented
1,783
Require the Provincial Treasurer and the Provincial

Accountant to: a) review the lists of accounts
payables in the General Fund and Special
Education Fund and secure documents to prove its
validity; b)re-classify valid claims to the appropriate
accounts prescribed under the Manual on NGAS;
and c)revert to unappropriated surplus accounts of
the respective Fund all invalid obligations taken up
under accounts payable.
3.
Ms. Evangeline M. Ong
Hon. David C. Suarez

Ms. Rosario Marilou M. Uy
376
2.
Investment account recorded in the books of the

Provincial Government in the amount of
10,000,000.00 was inaccurate since Economic
Relief ER Fund books registered a total Capital
3.
Accounts from the Provincial Government of

11,000,000.00 or a difference of 1,000,000.00,
contrary to Section 111 of the Presidential Decree
No. 1445.

Implemented
Not Implemented
Instruct the Provincial Treasurer and Provincial

Accountant to: a. revisit guidelines on the release of
10 million from the national government and verify
why the fund was managed as a private entity and
not treated as a special account in the General
Fund of PGL, and all income earned by ER Fund
was not taken up in the books of PGL; and b.
prepare the necessary corrections in the books of
PGL taking up the amount of 1,000,000.00 as an
addition to the Investment account.
8
1
4
3
PROVINCE OF RIZAL
A. BACKGROUND
The reliability and accuracy of the book value of the

Property, Plant and Equipment (PPE) accounts
totaling4,561,094,474.87
which
constitutes
80.50% of the total assets are doubtful since
inventory reports submitted amounted to
2,633,973,705.63 only or a discrepancy of
1,944,771,600.32, contrary to the provisions of
Sections 114, 119, 120 and 123, Volume I of the
Manual on New Government Accounting System.
1. Legal Basis

June 11, 1901
2. Key Officials
Provincial Governor
Hon. Rebecca A. Ynares

Ms. Teresa E. Lasquety
Mr. Jerome H. dela Rosa
Instruct the Provincial General Services Officer and

Provincial Accountant to: a) determine the causes of
unreconciled amounts of PPEs and secure
necessary documents relative to PPEs; b) prepare
the required individual PPE ledger cards; c)
reconcile property records with Acknowledgement
Receipt for Equipment (ARE); d) effect the
necessary adjustments/corrections; and e) comply
strictly with the provisions of the Manual on NGAS
cited above.

Recommendations
Permanent
Co-terminus
Elective Officials
1,057
1,250
14
2,321
13
Cash available as of December 31, 2013 in the

books of the Hospitals and Bond Issues which are
special accounts in the General Fund, as well as, in
the
Trust
Fund
were
deficient
by
4,918,901,185.03,
15,931,197.82
and
35,054,755.64, respectively, to finance its current
liabilities, contrary to the prescribed guidelines
under Section 106, Chapter 6 of the Manual on the
New Government Accounting System and Section
122 of the Government Accounting and Auditing
Manual, Volume 1.
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
7,300,549
1,277,416
6,023,133
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
Require the Provincial Treasurer and the Provincial

Accountant to: a) review the lists of accounts
payables in the General Fund and Special
Education Fund and secure documents to prove its
validity; b)re-classify valid claims to the appropriate
accounts prescribed under the Manual on NGAS;
and c)revert to unappropriated surplus accounts of
the respective Fund all invalid obligations taken up
under accounts payable.
2,572,205
1,792,561
779,644
2012
6,860,315
981,765
5,878,550
2012
2,319,105
1,516,408
802,697
Variance
440,234
295,651
144,583
Variance
253,100
276,153
(23,053)
Cash Flows
(In Thousand Pesos)
2013
Cash from
Cash from
377
2012
Variance
1,073,505
1,155,240
(81,735)
(1,319,143)
(863,618)
(455,525)
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
(554)
(70,248)
69,694
(246,193)
1,989,710
1,743,517
221,374
1,768,336
1,989,710
(467,567)
221,374
(246,193)
the funds from the Department of the Budget and

Management, with the concurrence of the proponent
legislator/s. Otherwise, all unutilized funds be
returned or refunded to the National Treasury,
including the excess or unspent funds after the
completion of the projects, so that the same could
be used for other worthwhile projects/programs of
the National Government.
C. RESULTS OF AUDIT
1.

statements due to non-conduct of inventory, details of
PPE could not be provided due to inadequacy of records,
non-recording of forfeited properties; and non-moving
accounts remained in the books of accounts for years
and their validity could not be ascertained due to lack of
supporting documents and records.
2.
The propriety and validity of expenses of

15,718,000.00 funded out of the Priority
Development Assistance Fund (PDAF) of the
Honorable Roberto V. Puno, could not be readily
determined due to incomplete documentation,
contrary to Section 4(6) of Presidential Decree (PD)
1445, the Government Auditing Code of the
Philippines. Moreover, these were paid through
reimbursement to the Legislators finance officer,
which is not in accordance with National Budget
Circular (NBC) No. 537 dated February 20, 2012.
Comply with the provisions of the above cited DBM

and DILG issuances in order to promote
transparency and accountability in the affairs of the
Provincial Government and as a means of informing
the taxpayers on the use of public funds particularly
the PDAF.
Coordinate and require the finance officer of the

Legislator to submit all the required documents to
support the expenses being reimbursed and the
necessary clarifications/justifications on the
deficiencies noted above. We also reiterated that
the Provincial Government should discontinue
paying expenses out of the PDAF of Legislators on
a reimbursement basis, especially to the latters
employees.
The Provincial Government failed to comply with the

posting requirements relative to the release and
utilization of the PDAF of legislators, contrary to
Section 5 of National Budget Circular (NBC) No.
547 dated January 18, 2013 of the Department of
Budget and Management (DBM) and reiterated
under the Department of the Interior And Local
Government (DILG) Memorandum Circular No.
2013-58 dated July 4, 2013, thereby, depriving its
citizens and other stakeholders of information on the
utilization of the PDAF released to and disbursed
by the Province.
Cash advances granted to officers and employees

amounting
to
11,133,915.10
remained
unliquidated although the purpose for the grant have
long been completed, contrary to COA Circular 97002 dated February 10, 1997, exposing the funds
to possible misuse and/or misapplication.
We reiterated that officials and employees of the
Provincial Government with outstanding cash
advances should be directed to immediately
liquidate/settle the same. If warranted, withhold the
salaries of those who persistently fail or refuse to
comply despite repeated demands and requests for
liquidation and/or file appropriate administrative and
criminal charges against them, to compel liquidation
thereof.

115,335,085.63 has remained unused as of the
end of the year, denying the beneficiaries the
immediate benefits that could have been derived
from the intended programs/projects. Also,
unexpended balances of the Fund amounting to
2,373,486.41 were not refunded to the National
Treasury even after the programs/projects have
already been completed, contrary to COA Circular
No 94-013 dated December 13, 1994, depriving
the National Government the use of the funds for
other useful projects/programs.
Extra efforts should be exerted to recover the cash

advances from accountable officers who are no
longer in the service or connected with the
Provincial Government. Their separation from the
service, for whatever cause, does not discharge
these officials to account for their unliquidated cash
advances. Otherwise, those who approved their
clearances should be held liable for the unliquidated
amounts.
See to it that projects funded out of the PDAF of

Legislators are implemented immediately for the
benefit of the intended recipients. If for some
reasons, the projects could not be implemented by
the Province, it should request for the realignment of
378
The Provincial Government did not fully utilize its

total appropriations for the 20% Development Fund
for the year which may have deprived its
(In Thousand Pesos)
2013
constituents the immediate benefits that could have

been derived there from.
Maximize the utilization of the 20% Development
Fund and that, proper planning should be made, so
that all its programmed development projects during
the year could be implemented immediately for the
benefit of its constituents.
3.
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
Variance
1,631,794
1,483,581
148,213
153,865
(125,679)
279,544
2013
2012
Variance
554,597
380,588
174,009
(168,218)
(177,676)
9,458
(108,769)
(81,241)
(27,528)
277,610
884,806
1,162,416
121,671
763,135
884,806
155,939
121,671
277,610
Cash Flows
(In Thousand Pesos)

Recommendations
Implemented
Not Implemented
1,785,659
1,357,902
427,757
2012
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
16
9
5
2
CITY OF ANTIPOLO
C. RESULTS OF AUDIT
A. BACKGROUND
1.
1. Legal Basis

as amended
April 4, 1998

City of Antipolo due to:
Hon. Casimiro A.
Ynares, III, M.D.
Mr. Lino C. Bernal
Ms.
Prescila
P.
Sangalang
Real Property Tax and Special Education Tax

Receivables set-up during the year amounting to
265,703,092.58 each or a total of 531,406,185.16
were recorded based on the Schedule of Estimated
Real Property Tax Receivables for CY 2013 instead
of the Citys Certified List of Taxpayers, thus,
rendering the balance unreliable;
2. Key Officials
City Mayor
City Treasurer
City Accountant
Property, Plant and Equipment having a net book

value of 2,679,523,444.23 as reflected in the
Balance Sheet as of December 31, 2013 was not
supported with an Inventory Report and which
include cost of properties of 103,512,266.26 without
details, thus validity, correctness and fairness of
presentation of the account balance in the financial
statements was doubtful; and
Permanent
Co-terminus
Elective Officials
4. No. of Barangays
752
645
20
1,417
16
Accounts Payable of 34,885,327.90, comprising

11% of the Accounts Payable account balance of
306,488,064.76 as at year-end, remained
outstanding and unsettled for two years or more, thus
raised doubts on the validity and reliability of the
Payable account.
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
4,142,601
1,364,319
2,778,282
2012
3,834,228
1,401,049
2,433,179
Variance
308,373
(36,730)
345,103
379
2.
The Real Property Tax and Special Education Tax

Receivables set-up during the year amounting to
265,703,092.58
each
or
a
total
of
531,406,185.16 were recorded based on the
306,488,064.76 as at year-end remained

outstanding and unsettled for two years or more,
contrary to the provisions of Sections 98 of
Presidential Decree (P.D.) 1445 and 157 of
Government Accounting and Auditing Manual
(GAAM), Vol. I, thus, raised doubts on the validity
and reliability of the Payable account.
Schedule of Estimated Real Property Tax

Receivables for CY 2013 instead of the Citys
Certified List of Taxpayers, contrary to Section 20 of
the Manual on the New Government Accounting
System (NGAS) for Local Government Units,
Volume I, thus, rendering the balance unreliable.
Submit to the City Accountant a duly certified list of
taxpayers showing the name of the taxpayers and
amount due and collectible from each of them at the
start of each year to serve as basis in setting-up the
Real Property Tax/Special Education Tax
Receivables, in compliance with Section 20 of the
Manual on NGAS for LGUs, Volume I.
Examine/analyze and ascertain the validity of long

outstanding obligations. Those found valid should
be immediately compensated, otherwise, revert to
the Government Equity account those payables
without valid documentation and those which have
been outstanding for two years or more and against
which no actual claim has been filed.
Property, Plant and Equipment having a net book

value of 2,679,523,444.23 as reflected in the
Balance Sheet as of December 31, 2013 was not
supported with an Inventory Report and which
include cost of properties of 103,512,266.26
without details, thus validity, correctness and
fairness of presentation of the account balance in
the financial statements were doubtful.
We reiterated the following audit recommendations

that:
a)
the City Government Inventory Committee

conduct a complete physical count of all the
Citys property, plant and equipment, and
prepare and submit the required inventory
report thereon;
b)
reconcile and investigate any difference noted

between the inventory report and the
accounting and property records so that
necessary corrections can be effected where
errors were committed;
c)
require the Office of the City Accountant to

continue exerting efforts in tracing back prior
years acquisition of property, plant and
equipment in order to have a complete detail of
the fixed asset accounts so that the
corresponding depreciation could be computed
to present fairly the true value of the
depreciable fixed asset accounts.
d)
e)
The failure of the concerned City Officials to

transmit six disbursement vouchers for the audit
year 2013, totaling 9,113,407.61, which is contrary
to Sections 6.03 and 6.05 of COA Circular No. 95006 dated May 18, 1995, prevents the Audit Team
from exercising its mandated functions to examine,
audit and settle accounts pertaining to the auditee.
As a result, the validity, accuracy and reliability of
the financial transactions were not ascertained, and
the timely detection of deficiencies was not
immediately communicated.
Direct the persons responsible to immediately
submit the subject transaction vouchers, together
with the supporting documents to the Audit Team.
The reliability and correctness of the year-end

balances of the Cash in Bank accounts of
1,124,322,733.60 is doubtful due to: (a)
discrepancies of 4,216,710.19 between the
general ledger and cashbooks; (b) unrecorded cash
in bank balance of 27,485.93; and (c) the nonpreparation of Bank Reconciliation Statements for
one depository account representing an escrow
fund.
Reconcile and determine the cause/s of the
difference between the records and the necessary
adjustments to correct the errors should be
immediately made. Periodic reconciliation between
the general ledger and cashbooks should be done
to establish the correct balance of Cash in bank
accounts.
instruct the concerned accountable City

officials for the lost/destroyed properties to
submit their request for relief from
accountability duly supported with proper
documents within the prescribed period; and
direct the City GSO to maintain an updated

property records, as well as updated Property
Acknowledgement Receipts for all issuances
The amount of 34,885,327.90 comprising 11% of

the Accounts Payable account balance of
380

remained unliquidated as of December 31, 2013.
This amount include a total cash advance of
8,714,789.68 which has remained outstanding for
more than 1 year to 17 years and those granted to
officials who were no longer connected with the city
government, contrary to the provisions of COA
Circular No. 97-002 dated February 10, 1997.
Take extra effort to demand the immediate

liquidation of all outstanding cash advances from
the concerned officials/employees pursuant to COA
Circular No. 97-002. Impose sanctions prescribed
in the Circular for non-compliance thereof, such as
withholding the salaries and other emoluments of
the officials/employees who continuously disregard,
fail or decline to comply with the demand, including
filing appropriate charges against them to compel
compliance thereof.
incurring expenditures not chargeable to the Special

Education Fund.
Fund releases amounting to 12,600,000.00 to

Kaunlaran at Kagalingan ng Antipolo (KAKA) Inc., a
Non-Government Organization (NGO), remained
unliquidated as of December 31, 2013, even after
project completion, contrary to Section 5.4 of COA
Circular No. 2007-001 dated October 25, 2007.
Moreover, the absence of sources of funds of the
concerned NGO other than the receipt of Priority
Development Assistance Fund (PDAF) from the City
Government of Antipolo, for the past 2 years
rendered the capability of the said NGO to
undertake project implementation doubtful.
We recommended that the additions to the tax paid

by the City be shouldered by the responsible
officials charged with the responsibility of the timely
remittance of the taxes, and proper monitoring of
the tax remittances by the City be made to avoid
being charged of surcharges and penalties.
We recommended that immediate demand for the

liquidation of the funds released to KAKA Inc. be
made.
Various claims amounting to 16,207,683.94

relative to procurement of goods for CY 2013 were
not in accordance with the pertinent provisions
prescribed under the Implementing Rules and
Regulations of the Government Procurement
Reform Act (RA 9184) and Section 4(6) of PD 1445,
thus, casting doubt on the propriety of the
transactions.
Procurement of 35,660 reading materials/books

amounting to 13.8 million charged to the Citys
Special Education Fund intended for Antipolo City
public school students in the Kinder Level for SY
2013-2014 was made, contrary to prescribed DepEd
Order No. 48, s. 2011 dated June 15, 2011, thus
resulting in an irregular expenditure. In addition,
22,244 pieces of books remained unaccounted as of
audit date.
Require all persons responsible to explain why the
procurement of the books was pursued without
considering the applicable DepEd department
orders, as well as the deficiencies noted by the
Audit Team, and hold them liable for any
unjustified/irregular procurement. Submit the
required reports enumerated in the Department
Order No. 48, series of 2011 to support the
disbursements, otherwise, the subject transaction
shall be disallowed in audit.
Strictly comply with the provisions of the

Procurement Law so as to protect the interest of the
City Government. The persons responsible for
these transactions be required to provide
explanation/justification for the deficiencies noted.
Ensure that all claims are duly supported with all the
necessary documentations before processing and
paying the same.
Payment of interest and penalties of 2,268,430.33

incurred due to late payment of remittances to the
Bureau of Internal Revenue (BIR) were charged to
the City funds under Maintenance and Other
Operating Expenses (MOOE), instead of treating it
as a personal liability of those persons responsible
for the BIR remittances, contrary to Section 247 of
the National Internal Revenue Code of the
Philippines.
Base the procurement of textbooks on the Certified

List of Books needed issued by the Department of
Education and the quantity on the actual needs of
the intended users. Also, coordinate with the
DepEd Division Office to effect the immediate
distribution of the remaining books in their custody
to maximize the usage and benefits that could be
derived from the utilization of the Special Education
Fund.
Various expenditures with total amount of

3,081,025.71 were charged under the City
Governments Special Education Fund (SEF),
contrary to the provisions of Sec. 272 of the Local
Government Code of 1991 and Local Budget
Circular (LBC) No. 23 (Joint MECS, DBM, MLG,
MOF & COA Circular) dated September 10, 1985,
thus, deprived the City Local School Board of the
use of the said funds to finance other vital projects
chargeable to said fund.
Strictly comply with the provisions governing the use

of the Special Education Fund and refrain from
381
The SALINTUBIG PROJECT funded by the National

Government thru Special Allotment Release Order
(SARO) BMB-B-11-0027640 dated November 22,
2011, with available funds amounting to
5,000,000.00, although completed was not
operational as a result of poor program
implementation, depriving the intended beneficiaries
of the benefits that could be derived there from.
CITY OF BACOOR
We recommended that the City officials concerned:

a)
b)
expedite the necessary action for the full

operation/implementation of the program so as
to provide the need of the Ondoy Village
community for the immediate access to potable
drinking water; and
A. BACKGROUND
1. Legal Basis
take immediate action to thresh out issues why

the submission of documentary requirements
for the grant of the SALINTUBIG (2011) was
late, in order to facilitate the release of the
project grant remaining fund balance from the
DOH.
2. Key Officials
City Mayor
City Treasurer
City Accountant
Permanent
Co-terminus
Elective Officials
4. No. of Barangays
1,851
15
2,204
73
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
Funds amounting to 12,599,140.00 which were

derived from the National Government and Priority
Development Assistance Funds (PDAF), remained
unutilized by the City Government of Antipolo as of
year-end, thus, deprived the intended beneficiaries
the immediate benefits that could be derived from
the unimplemented projects.
2,962,560
1,069,812
1,892,748
2012
2,562,088
1,047,829
1,514,259
Variance
400,472
21,983
378,489
(In Thousand Pesos)
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
2013
2012
1,242,895
818,777
424,118
865,135
671,276
193,859
2013
2012
Variance
377,760
147,501
230,259
Cash Flows
(In Thousand Pesos)
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End

Recommendations
Implemented
Not Implemented
338
Expedite the implementation of programs and

projects, to provide immediate and adequate social
and livelihood services and infrastructure projects
for the benefit of its constituents. Otherwise, remit
and return the unused PDAF funds to the
Department of Finance/Bureau of Treasury.
3.
Hon. Strike B. Revilla

Atty. Edith C. Napalan
Ms. Marissa B. Ramchand
Advances to Contractors account with a balance of

1,458,598.58 was paid to a contractor of a project
implemented by the City Government of Antipolo
since CY 2010 but remained uncompleted as of
year-end of 2013, thus violating the terms and
conditions of the covering contract and depriving its
constituents of the essential benefit that could be
derived there from.
We recommended that proper sanctions as
stipulated in the contract, particularly liquidated
damages, and others options available to the City
Government, be strictly imposed upon the defaulting
contractor. Likewise, it is recommended that all
responsible officials be required to justify the
payment made to the contractor for the
uncompleted project.

June 23, 2012
15
1
10
4
382
Variance
542,390
256,090
286,300
(439,491)
(234,311)
(205,180)
40,693
255,954
(215,261)
143,592
899,800
1,043,392
277,733
622,067
899,800
(134,141)
277,733
143,592
C. RESULTS OF AUDIT
1.
collections from delinquent real property taxpayers, if

warranted.
Unexpended balances of Priority Development

Assistance Fund (PDAF) received from legislators
and cash proceeds received from other sources
totaling 11,530,039.96 were not remitted/returned
to the National Treasury/source agency, contrary to
the provisions of Executive Order No. 431, COADBM Joint Circular 9-81 and COA Circular No. 94013.

of the presentation of the financial statements of the City
Government of Bacoor as the validity, accuracy,
completeness and existence of Property, Plant and
Equipment (PPE) of 2,147,066,552.97 could not be
ascertained due to the existence of discrepancy of
1,066,356,613.21 between the accounting and property
records or equivalent to 36% of the total assets.
Moreover, the validity and correctness of the recorded
year-end balances of the Real Property Tax and Special
Education Tax Receivables of 3,731,869.10 and
79,237,337.47, respectively, are doubtful since the
amounts set-up at the beginning of the year were based
on the estimated taxable value of real properties and not
on the certified list of taxpayers.
2.
We recommended that the City Officials concerned

remit the unexpended balances of PDAF and CDF to
the National Treasury as required under Executive
Order No. 431 dated May 30, 2005 and considering
that the same was already pronounced as
unconstitutional by the Supreme Court on November
19, 2013. We also recommended that the City
Accountant and the City Treasurer see to it that all
receipts of PDAF are recorded in the Trust Fund
books.

remained unliquidated as of December 31, 2013,
contrary to Section 89 of PD 1445 and COA Circular
No. 97-002 dated February 10, 1997, thus, exposing
government funds to possible losses and/or misuse
and understating the expense accounts and
overstating the Advances to Officers and Employees
account by an amount equivalent to the unreported
disbursements.
The receipts of Priority Development Assistance

Fund (PDAF) amounting 2,130,000.00 in 2012
were erroneously recorded in the General Fund as
Internal Revenue Allotment (IRA), thus, resulting in
the overstatement of Income/Government Equity and
Cash of the General Fund and understatement of
Cash and Due to Other NGAs of the Trust Fund.
We recommended that the City Accountant draw a
Journal Entry Voucher (JEV) debiting Prior Years
Adjustment and crediting Cash under the General
Fund book and debiting Cash and crediting Due to
Other NGAs under the Trust Fund book, in conformity
with COA Circular No. 2004-008 dated September
20, 2004.
We reiterated our recommendation that the City

Accountant strictly enforce settlement of long
overdue cash advances.
Otherwise, initiate
appropriate legal action against those erring
accountable officers for continued non-compliance of
the existing laws and regulation, if warranted.
Moreover, exert efforts to locate the missing
documents for the unliquidated cash advances of
68,057.52.
Five infrastructure projects with a total amount of

23,747,127.94 which were reported 100% complete
and certified in accordance with plans and
specifications in 2013 were found to have
uncorrected defects/deficiencies, thus, may result in
wastage of government funds depriving the public of
the maximum use and full benefits from the projects,
if not remedied immediately.
The inability to implement the remedies in collecting

tax delinquencies and formulate strategies to improve
revenue collections resulted in uncollected Real
Property Tax (RPT) amounting to 230,165,365.00,
inclusive of penalties as of December 31, 2013.
We recommended that the City Treasurer and other
officials concerned undertake an effective, efficient
and aggressive tax collection effort and develop
strategies to improve their tax collection efficiency.
We also recommended that Sangguniang
Panlungsod allocate funds for the conduct of tax
mapping to facilitate identifying real property units,
defining property boundaries, determining actual use,
and discovering undeclared properties for taxation
purposes. Avail legal remedies such as
administrative and judicial actions to enforce
We recommended that the City Engineer implement

the necessary measures/corrections/remedies in
accordance with Sections 62.2.2.1 and 62.2.2.2 of
the Revised IRR of RA 9184 to correct the
defects/deficiencies, and exercise due diligence in
the monitoring and supervision of the implementation
of the project to ensure that only those projects done
in accordance with the requirements of the contract
are accepted and paid.
Payment for 13 infrastructure projects totaling
41,584,283.82 for Calendar Year 2013 were not
383
3.
supported with complete documentary requirements,

contrary to COA memorandum No. 2005-027 dated
February 28, 2005 and Annex A, Item 3 (i) of the
Revised Implementing Rules and Regulations (IRR)
of RA 9184, thus, hindering the complete technical
evaluation of the contract, including evaluation of the
contract period and the reported work
accomplishments.
(In Thousand Pesos)
We recommended that the City Engineer submit the

required documents so that the complete technical
evaluation of the contract, including evaluation of the
contract period and the reported accomplishments
could be made.
Cash Flows
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End

Recommendations
Implemented
Not Implemented
12
4
4
4
1.

July 23, 1969
2. Key Officials
City Treasurer
Assistant
City
Accountant/OIC
1,128
12
2,445
105
2012
Variance
9,270,559
6,007,293
3,263,266
(4,717,573)
(4,720,308)
2,735
(419,643)
(333,476)
(86,167)
(1,449)
(1,326)
(123)
(277,772)
1,200,764
922,992
554,022
646,743
1,200,764
(831,794)
554,021
(277,772)
Reconstitute the Inventory Committee headed by

the General Services Officer or her representative, a
representative from the Office of the City
Administrator and the Accounting Department who
will act as members. The Inventory Committee shall
prepare PPE inventory list by category and property
cards, perform the actual physical count of PPE and
reconcile the results of the count with property and
accounting records.
1,305
Financial Position
(In Thousand Pesos)
2013
(745,504)
The accuracy, existence and reliability of Property,

Plant and Equipment worth 4,141,813,259.11 was
doubtful due to failure of management to support it
by a complete and accurate Report on Physical
Count of Property, Plant and Equipment in violation
of Section 124, Volume I of the Manual on New
Government Accounting System and Section C.3,
Chapter V of the Manual on Property Custodianship.
4,552,986
1,286,985
3,266,001
888,824
Assets
Liabilities
Equity
143,320
Ms. Aster P. Marasigan
4. No. of Barangays
Variance
2.
Hon. Eduardo B.
Dimacuha
Ms. Ma. Teresa T. Geron
Permanent
Co-terminus
Elective Officials
2012
(535,828)
118,805
(654,633)
The Auditor rendered a qualified opinion as to the

of the City Government of Batangas due to the effects
of the noted deficiencies on the balances of some
accounts.
A. BACKGROUND
City Mayor
2,283,596
1,580,560
703,036
Variance
C. RESULTS OF AUDIT
CITY OF BATANGAS
1. Legal Basis
1,747,768
1,699,365
48,403
2012
384
The Agency did not reclassify unserviceable

properties totaling 53,535,649.27 to Other Assets
account in violation of Section 4(p) of the New
Government Accounting System (NGAS) Manual
which resulted to overstatement of the related
Property, Plant & Equipment and Depreciation
Expense accounts and understatement of the Other
provisions of COA Circular No. 2012-002 is

enjoined.
Assets account of the City Government as of yearend.

Include in the conduct of physical count every yearend the inventory of unserviceable properties or
those that are no longer used and returned by the
end-users, and report it in the Inventory and
Inspection Report of Unserviceable Properties
(IIRUP) for the City Accounting Office to facilitate
reclassification to Other Assets account.
Adopt measures and strategies on how to improve

collection efficiency. Coordinated and extra efforts
in the implementation of Real Property Tax Program
should be applied in the city and barangay levels to
maximize collection of taxes. If in case all the
measures were undertaken but still the collection
efficiency is very low, the remedies and sanctions
as provided in RA 7160 can be availed promptly to
deter delayed and non-payment of taxes.
Comply with Section 4(p) of the New Government

Accounting System (NGAS) Manual by reclassifying
properties to Other Assets account as they become
unserviceable based from the IRRUPs submitted by
GSD and not upon disposal so that only those that
are serviceable and in use by the City Government
would be depreciated and properly included in the
PPE account balance.
Non-reconciliation by the Agency of the Inventory

account balances of 52,636,421.09 with the report
on physical count resulted in a difference of
4,132,249.79 thereby casting doubt on the
accuracy and reliability of the accounts in the
financial statement as of year-end.
Payment of Other Incentives to officials and

employees of the City Government of Batangas
amounting to 26,700,000.00 under CY 2013
Praise System is bereft of legal basis.
We recommended the agency head to require the
concerned officials to submit pertinent documents
that allows the grant of said benefit otherwise
We recommended that the General Services Officer

and concerned officials conduct complete physical
count of inventory, prepare the corresponding report
and submit to the Accounting Office for
reconciliation of the balances and preparation of
necessary adjusting entries for the affected
accounts.
The City Government of Batangas could have

generated additional income had the Real Property
Tax delinquency of 1,221,583,117.57 been
collected by implementing the remedies provided
under Sections 256, 258 to 270 of Republic Act
7160.
Unexpended/unobligated balance of Local Disaster

for CY 2013 of 23,719,874.17 was not transferred
to the Special Trust Fund in the Trust Fund books in
violation of Section 5.1.10 of COA Circular No.
2012-002 dated September 12, 2012. On the other
hand, unexpended Quick Response Fund and
Disaster Risk Mitigation Management Fund - MOOE
for CY 2010 to 2012 were erroneously classified as
Other Payables instead of the Trust Liability
account, thus, overstating/understating the payables
and the trust liability account, respectively.
Moreover, the Report on Sources and Utilization of
DRRMF was not submitted, thus timely review and
evaluation of the programs, projects and activities
implemented was not undertaken.
Financial Assistance to Boy Scout of the Philippines

and Girl Scout of the Philippines amounting to
4,000,000.00 were charged against the Special
Education Fund contrary to Section 272 of RA 7160
and Section 4.0 of DECS. DBM & DILG Joint
Circular No. 01, s. 1998 dated April 14, 1998.
We recommended strict adherence to the provisions
of DECS, DILG & DBM Joint Circular No. 01 dated
April 14, 1998 and Section 272 of RA 7160 and that
SEF be utilized exclusively for the purpose the fund
was created to promote quality education in every
public schools.
3.

Recommendations
Implemented
Not Implemented
Require the City Accountant to reclassify into a

Trust Liability - DRRM the transactions under the
LDRRMF and to transfer at the end of the year the
unobligated balance of the QRF to Special Trust
Fund; and the CDRRMO to submit the required
report to the COA auditor within the prescribed
period. Henceforth, strict compliance with the
385
15
11
3
1
CITY OF BIAN
C. RESULTS OF AUDIT
1.
A. BACKGROUND
1. Legal Basis

of presentation of the financial statement due to
unreconciled balance of the Property, Plant and
Equipment account between the Accounting and the
General Services Offices' with a net variance of
156,662,352.25 and the non-maintenance of updated
property ledger cards, non-reclassification of
unserviceable properties to Other Assets account and
discrepancies noted in the analysis of the Statement of
Cash Flows.

February 2, 2010
2. Key Officials
City Mayor
Hon. Marlyn Alonte Naguiat

Mr. Angelito A. Alonalon
Mr. Virgilio M. Dimaranan
City Treasurer
City Accountant
Permanent
Co-terminus
Elective Officials
4. No. of Barangays
583
2.
The ownership of land acquired in CY 2012 in the

amount of 8,484,968.60 remained doubtful due to
non-submission
of
complete
documentary
requirements contrary to Section 449 of the
(GAAM), the reasonableness of price at 5,000.00
per square meter was not yet supported with the
computation on how it was arrived at due to the
absence of appraisal/zonal value used in
determining the negotiated price and lack of title in
the name of the City Government, thereby, exposing
government property to risks of third party claims.
865
13
1,461
24
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
3,236,588
921,396
2,315,192
2012
3,385,510
1,294,770
2,090,740
Variance
(148,922)
(373,374)
224,452
a)
the City Head of Appraisal Committee submit a

report on how the acquisition costs of the lot
was arrived at for technical review and
appraisal of COAs Technical Audit Specialists;
b)
the City Accountant submit the documentary

requirements and the 39 Disbursement
Vouchers totaling 5,312,050.00 for audit
purposes; and
c)
the Legal Officer to facilitate the registration of

the acquired lot in the name of the City
Government.
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
1,352,391
926,292
426,099
2012
1,198,003
864,024
333,979
Variance
154,388
62,268
92,120
Cash Flows
(In Thousand Pesos)
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
2012
Variance
530,809
503,206
27,603
(456,105)
(407,487)
(48,618)
(106,142)
(57,007)
(49,135)
(31,439)
183,644
152,205
38,712
144,932
183,644
(70,151)
38,712
(31,439)
Final payment amounting to 24,402,729.77 was

paid to the contractor for the construction of MultiPurpose Center and Coliseum even without the
completion of the documentary requirements
prescribed in COA Circular No. 2012-001 dated
June 14, 2012 and warranty bond posted was not in
accordance with Section 62.2.3.3 of the Revised
Act (RA) No. 9184, thus, placing government
property to risks of damages without
indemnification.
We recommended that the BAC Chairman and the
City Engineer submit the required supporting
386
documents to ensure the completeness of the

documentary requirements. We also recommended
that the City Mayor require the Contractor to post
warranty bond equivalent to 30% of the total
contract cost or bank guarantee confirmed by a
commercial or universal bank equivalent to 10% of
the total contract cost. Henceforth, ensure the
completeness of the supporting documents before
certifying thereto.
2009-006 and 95-006 dated September 15, 2009

and May 18, 1995 respectively and Section 100 of
Presidential Decree No. 1445.
Trust Liability Disaster Risk Reduction

Management (DRRM) appearing in the books at
310,000.00 does not reconcile with the unutilized
balance of the fund in the Report on the Receipt and
Utilization of DRRM Funds at 51,370,849.61, is
not sufficiently discussed in the Notes to Financial
Statements contrary to COA Circular No. 2012-002
dated September 12, 2012, and includes expenses
of 104,459.90 which were not related to disaster
risk reduction management pursuant to Republic
Act No. 10121, thus, giving doubt on the accuracy of
the reported balance of the account in the financial
statement and validity of the expenses incurred out
of the fund, respectively.
We recommended that the City Treasurer revert the

unutilized balance of PDAF to the National Treasury
and the City Accountant to make the necessary
journal entries in the books of accounts.
3.
21
3
7
11
CITY OF CABUYAO
Copies of 14 infrastructure contracts with contract

costs of 297,279,520.62 and with mobilization pay
of 44,591,922.04
and all its supporting
documents were not submitted to the Office of the
Auditor within five days from its execution pursuant
to COA Circular No. 2009-001 dated February 12,
2009, thus the requests for technical review and
evaluation to determine whether projects were in
accordance with plans and specifications could not
be made on time.
A. BACKGROUND
1. Legal Basis

August 4, 2012
2. Key Officials
City Mayor
City Treasurer
City Accountant
We recommended that the City Mayor instruct the

BAC Secretariat and the City Engineer to comply
with the prescribed period in submitting contracts
and its supporting documents pursuant to COA
Circular No. 2009-001dated February 12, 2009.

Recommendations
Implemented
Not Implemented
We recommended that the City Accountant provides

sufficient explanation in the Notes to Financial
Statement relative to the receipt and utilization of
the LDRRMF and the non-recognition in the
financial statements of the unutilized balance of the
fund in accordance with COA Circular No. 2012-002
Priority Development Assistance Fund (PDAF) from

legislators amounting to 1,359,215.20 and other
payables due to National Government Agencies of
794,295.18 or a total of 2,153,510.38 remained
in the books since CY 2011 contrary to Executive
Order No. 431 dated May 30, 2005, Section 122,
paragraph 3 of the Government Accounting and
Auditing Manual (GAAM), Volume I, and COA
Circular No. 94-013 dated December 13, 1994,
thus, depriving the constituents of the benefits that
could have been derived from its use.
Hon. Isidro L. Hemedes, Jr.

Ms. Jovita I. Bienes
Ms. Elenita O. Trinos
Permanent
Co-terminus
Elective Officials
The disbursement Vouchers (DVs) totaling

35,929,067.15 were not submitted to this Office
for audit in violation of COA Circular Nos. 2009-006
and 95-006 dated September 15, 2009 and May 18,
1995 respectively and Section 100 of Presidential
Decree 1445, hence, accuracy, validity and
reliability of transactions could not be determined.
4. No. of Barangays
We recommend that the City Accountant strictly

comply with the provisions of COA Circular Nos.
387
519
459
13
991
18
We recommended that the Accounting Office and

the General Services Office verify the causes of
discrepancy between their records, and to effect the
necessary adjustments for fair presentation of the
PPE account balance in the financial statement.
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
1,693,899
483,745
1,210,154
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
2012
1,444,783
437,680
1,007,103
2012
Variance
249,116
46,065
203,051
We also recommended the creation of an Appraisal

and Disposal Committee to appraise and dispose on
various unserviceable Property, Plant and
Equipment for additional income of the City
Government.
Variance
1,248,811
873,395
375,416
905,546
843,742
61,804
2013
2012
343,265
29,653
313,612
Cash Flows
(In Thousand Pesos)
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
Variance
328,322
174,845
153,477
(290,424)
(323,175)
32,751
42,658
140,313
(97,655)
80,556
187,140
267,696
(8,017)
195,157
187,140
88,573
(8,017)
80,556
We recommended that the Assistant City Treasurer

consider availing the services of the Land Bank of
the Philippines to protect the interest of the
government.
C. RESULTS OF AUDIT
1.
The Property, Plant and Equipment (PPE) valued in

the books at 1,267,811,655.33 remained doubtful
due to a variance of 261,237,385,65 between the
and Equipment (RPCPPE) of the General Services
Office, contrary to Section 114 of the Manual on the
New Government Accounting Systems (NGAS),
Volume I. Also, 580 unserviceable properties of
15,634,655.13 were not disposed and were not
recorded as Other Assets in accordance with
Section 79 of Presidential Decree (PD) No. 1445
and Section 140 of the New Government
Accounting System for Local Government Units,
thus, affecting the fair presentation of the financial
statement.
Out of the total current liabilities of 28,549,576.33,

the amount of 6,147,195.64 or 21% remained in
the books from two to twenty two (22) years, thus,
casting doubt on the reliability and accuracy of the
accounts balance as presented in the financial
statements.
We recommended that the City Accountant
investigate whether the unliquidated balance of
accounts payable are covered by perfected
contracts on record and to make the necessary
adjustment to correct the balance of the account for
fair presentation of the financial statement.

of presentation of the financial statement due to
unreconciled balance between the Accounting and the
General Services Offices' with a net variance of
261,237,385.65 and the non-recording of unserviceable
properties of 18,2822,540.63 to Other Assets account.
2.
The City Government maintained two bank

accounts with the Philippine Veterans Bank,
Calamba City, a private commercial bank despite
the presence of a government bank within the
locality contrary to Section 311 of Republic Act No.
7160, thus, depriving the government depository
bank of additional income that could be derived from
the bank placement of 61,478,586.52.

for audit which includes prior years account of
2,029,786.02 in violation of COA Circular Nos.
Presidential Decree 1445, hence, accuracy, validity
and reliability of transactions could not be
determined.
We recommended that the City Accountant strictly
comply with the provisions of COA Circular Nos.
388
Twenty one projects totaling 23,495,000.00 were

not obligated or expended as certified by the City
Accountant, hence, was not implemented during the
and gender issues relative to the expenses cited in

the audit observation.
year, thus, withholding the benefits that could be

derived from its use by the constituents.
3.
We recommended that the City Planning and

Development Coordinator strictly follow the
guidelines of the Joint Memorandum Circular of the
DILG and DBM relative to the utilization of the 20%
IRA for development projects so that only legitimate
ones are charged against the fund.

Implemented
Not Implemented
Expenses incurred out of Local Disaster Risk

Reduction and Management Fund (LDRRMF)
includes expenses of 236,368.30 which were not
related to disaster risk reduction management
pursuant to Republic Act No. 10121. Moreover,
unutilized balance of the fund in the Report on the
Receipt and Utilization of DRRM Funds at
53,633,722.90 did not accrue to a special trust
fund and was not sufficiently discussed in the Notes
to Financial Statements contrary to COA Circular
No. 2012-002 dated September 12, 2012, thus,
balance of LDDRMF may not be accurately
monitored in the passing of time.
A. BACKGROUND
1. Legal Basis

April 21, 2001
2. Key Officials
City Mayor
Hon. Joaquin M.
Chipeco Jr.
Ms. Francisca M. Adriano
Ms. Carmina V.
Espiridion
City Treasurer
City Accountant
Falsified duplicate copies of official receipts

covering the period from January 1, 2012 to April 3,
2013, resulted in losses of government funds
amounting to 4,917,480.38 to the disadvantage of
the government. Moreover, fictitious names were
reported in the Abstract of Collections when
compared with the Registration Form and the
computerized print-outs.
Permanent
Co-terminus
Elective Officials
4. No. of Barangays
940
12
952
54
We recommended that the Local Chief Executive

demand the restitution of the missing funds and
request a written explanation from the accountable
officers without prejudice to the filing of a case
against erring accountable officers.
12
1
4
7
CITY OF CALAMBA
We recommended that the Local Chief Executive

instruct the Citys Local Disaster Risk Reduction and
Management Council to strictly adhere to the rules
and regulations of Republic Act No. 10121 and the
DILG Memorandum Circular No. 2012-73 dated
April 17, 2012 in the utilization of LDRRMF.

Recommendations
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
The Gender and Development Fund was used to

pay expenses for honorarium, livelihood loan, cost
of meals and other expenses totaling of
17,542,381.42 contrary to the general guidelines
set under Joint Circular No. 2004-001 issued by the
DBM, NEDA and NCRFW, thereby depriving the
GAD from proper use of the fund.
6,318,974
1,817,936
4,501,038
2012
6,046,785
1,784,642
4,262,143
Variance
272,189
33,294
238,895
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
We recommended that the GAD Focal Point

prepare and submit its GAD plan and Budget to the
DILG-Regional Office for review and approval
pursuant to DILG Joint Memorandum Circular No.
2013-01 and to establish a link between its program
389
2,191,287
1,831,843
359,444
2012
2,023,351
1,578,581
444,770
Variance
167,936
253,262
(85,326)
Cash Flows
(In Thousand Pesos)
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
2012
maintain individual subsidiary records of all loans

releases and collections and to coordinate with the
City Accountant periodically to ensure reconciliation
of the amount per subsidiary records as against the
General Ledger.
Variance
583,583
515,899
67,684
(367,065)
(360,615)
(6,450)
(167,642)
(194,194)
26,552
48,876
1,654,283
1,703,159
(38,910)
1,693,193
1,654,283
87,786
(38,910)
48,876
We also recommended that the City Mayor require

the City Accountant and the General Services
Officer to coordinate with each other and review the
records pertaining to the transaction with the PSDBM to resolve issue of undelivered supplies.
C. RESULTS OF AUDIT
1.

of Calamba due to the absence of accurate inventory
report of property, plant and equipment, such that the
3,610,684,222.69 balance of the PPE account as of
December 31, 2013 could not be ascertained and the
failure of the City Government to strictly observe the
provisions of Sections 3.2 and 3.3 of COA Circular No.
96-011 dated October 2, 1996 that resulted in the
accumulation of reconciling items rendering the
1,022,712,899.54 balance as of December 31, 2013 of
Cash in Bank Local Currency, Current and Savings
Accounts unreliable.
2.
Section 201 of Republic Act (R.A.) 7160 was not

observed by the City Government of Calamba in
acquiring the lots by dacion en pago as settlement
of the delinquent taxpayers obligations amounting
to 72,762,020.00, resulting in possible losses
totaling 15,869,019.78.

City Treasurer and the City Accountant to exert
extra effort to locate the source of the fund received
and to revert back to unappropriated surplus of the
National Government all unutilized PDAF balance.
The amount of 432,088,801.51 allotted by the City

Government for its development projects for the
year was barely utilized as of the end of the year,
hence, the desired socio-economic and
environmental development outcomes envisioned
by the government under the DILG and DBM Joint
Memorandum Circular (JMC) No. 1, Series of 2005
dated September 20, 2005, were not optimally
realized.
Planning and Development Coordinator to prepare
plans and programs which will optimize the use of
resources for the best interest of the City
Government and its constituents and to support the
Medium-Term Philippine Development Plan and
Medium-Term Investment Programs of the
government.

General Services Officer to hire independent
appraiser to gather fair valuation of the property and
inform the taxpayer of the fair valuation. Otherwise,
those concerned shall be held liable for the losses.
Due to NGAS account with a balance of

7,602,382.33 as of December 31, 2013 included
unutilized PDAF in the total amount of
4,291,481.97, 2 million of which had been
outstanding since March 30, 2010 but had not been
reverted back to the General Fund of the National
Government as provided under Executive Order No.
338, series of 1996 and 431, series of 2005, thus
deprived the National Government of the much
needed fund to finance priority projects.
Subsidiary Ledgers for loans granted by the City

Livelihood and Development Office required under
Section 114 of Presidential Decree No. 1445 were
not properly maintained, thus accuracy of the
balance of Loan Receivable-Others amounting to
1,629,690.98 as of December 31, 2013 could not
be determined. Further, the 308,860.54 of Due
from GOCCs had been outstanding in the books
since December 2008 and the same was not
supported with proper documentation rendering the
validity of the account doubtful.
We recommended that the City Mayor require the

Chief of the Cooperative Development Office to
390
The amount of 11,753,516.07 interest expenses

incurred by the City Government in calendar year
2013 for loans with the Philippine National Bank
used for the reconstruction/rehabilitation of the
Calamba Shopping Center/Public Market was
higher than the 10,270,486.14 income realized
from this economic enterprise due to failure of the
management to fully utilize the remaining vacant
stalls of the structure contrary to Section 2 of

City Planning and Development Coordinator to
implement measures that would maximize utilization
of the market stalls with a view to improving the
income from this economic enterprise.
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
Disbursement Vouchers for financial assistance

amounting 12,521,367.50 were processed and
paid without complete documentation in violation of
Section 4.6 of Presidential Decree (PD) 1445 and
COA Circular No. 2012-001 dated June 14, 2012,
thus validity of the disbursements could not be
determined.
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
Variance
46,232
49,502
(3,270)
315,528
268,955
46,573
2012
301,994
255,008
46,986
Variance
13,534
13,947
(413)
Cash Flows
(In Thousand Pesos)
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End

Recommendations
Implemented
Not Implemented
2012
517,720
121,982
395,738
(In Thousand Pesos)

City Accountant to desist from processing
Disbursement
Vouchers
without
complete
documentation. We also recommend submission of
documents to validate the claims listed in Annex A,
otherwise the same shall be suspended in audit.
3.
563,952
171,484
392,468
15
9
0
6
2012
Variance
28,676
48,944
(20,268)
(24,776)
(38,802)
14,026
3,335
(11,456)
14,791
7,235
98,054
105,289
(1,315)
99,368
98,054
8,550
(1,314)
7,235
C. RESULTS OF AUDIT
CITY OF CAVITE
1. Auditors Report on the Financial Statements

A. BACKGROUND
1. Legal Basis

September 7, 1940
2. Key Officials
City Mayor
City Treasurer
City Accountant
Hon. Bernardo S. Paredes

Ms. Jocelyn M. Domingo
Ms. Annabella B. Poblete
4. No. of Barangays
Permanent
Co-terminus
Elective Officials

Government of Cavite due to the effects of the
deficiencies noted on the balances of the Property, Plant
and Equipment accounts caused by non-reconciliation of
records of the Accounting Unit and the General Services
Office.
329
412
13
754
84
The provisions on the granting, utilization and

liquidations of cash advances for salaries, wages
and other personnel benefits were not strictly
followed, contrary to Sections 4 and 5 of COA
Circular No. 97-002 dated February 10, 1997,
resulting in excess cash advances ranging from
6.63 to 1,334,410.00, thus, exposing the funds
to possible loss or misuse.
We recommended that cash advances for payment
of salaries, wages and other personnel benefits be
made based on the net amount of the payrolls for a
given period. A duly prepared and approved payroll
shall first be made before cash advances are drawn
in order to avoid excess cash advances in the
391
possession of the Accountable Officer.

The
provisions of COA Circular No. 97-002 dated
February 10, 1997 should be strictly followed in the
granting, utilization and liquidation of cash
advances.
nor effected the transfer to the beneficiary agency

and/or requested for realignment/reprogramming for
subsequent use by the City Government.
Remit to the National Treasury the total balance of
1,056,050.48 as required under COA-DBM Joint
Circular 9-81 and considering that the PDAF was
already pronounced as unconstitutional by the
Supreme Court on November 19, 2013.
The balances of the Property, Plant and Equipment

(PPE) reflected in submitted Inventory Reports
when compared with accounting records showed a
difference of 54,742,786.68 due to failure of the
accounting office and the general services office to
reconcile their reports, contrary to Section 114 of
the Manual on NGAS, thereby the balances of the
accounts at the end of the year could not be
ascertained.
3.

Implemented
Not Implemented
We recommended that reconciliation be

immediately made by the City Accountant and the
General Services officer comparing the inventory
reports on the Property, Plant and Equipment with
that of the accounting records. Advise the City
Accountant to draw a JEV on the deficiencies noted
in the process of reconciliation.
9
7
2
CITY OF DASMARINAS
A. BACKGROUND
The accuracy and reliability of the Land account

balance amounting to 17,118,348.18 as of
December 31, 2013 could not be fully ascertained
due to the absence of complete subsidiary records
to validate the same as required under Sections 119
and 120 of the NGAS Manual, Volume I.
1. Legal Basis

November 26, 2009
2. Key Officials
City Mayor
Exert extra effort to locate the documents relative to

the acquisition costs of lands owned by the City
Government to reflect the correct balance of the
Land account. If this is not possible, appraisal of
the same should be made in order that their value
could be recorded in the books of accounts. The
City Accountant should coordinate with the City
General Services Officer (GSO), City Assessor and
the City Legal Officer in the proper documentation
and inventory of the real properties owned by the
City. They should hasten the transfer of the titles of
the lands which are still in the names of previous
owners/donors/vendors to the City Government to
avoid third party claims. Henceforth, all acquisitions
including donations of land should be covered with
TCTs registered in the name of the City
Government. The City Accountant and City GSO
should maintain real property ledger cards and
property cards, respectively, to support the Land
account.

Recommendations
City Treasurer
City Accountant
Hon. Jennifer AustriaBarzaga

Mr. Ramon G. Llacer
Ms. Teresa L. Mendoza
Permanent
Elective Officials
4. No. of Barangays
411
1,344
15
1,770
75
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
Priority Development Assistance Fund (PDAF)

balances totaling 1,056,050.48 under the Trust
Fund book remained unutilized as of November 30,
2013 due to the inability of Management to
implement immediately the projects and programs
specified in the SARO and assess any further need
for the said funds. Management has not remitted
the amount to the National Treasury/source agency
3,344,100
684,644
2,659,456
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
392
1,315,855
2012
3,498,447
1,094,405
2,404,042
2012
1,226,795
Variance
(154,347)
(409,761)
255,414
Variance
89,060
Expenses
Net Income
962,779
353,076
847,119
379,676
2013
2012
policy on the cancellation of lease right and/or

eviction of delinquent stallholders. Extra effort be
exerted to collect long outstanding receivables by
demand letters to delinquent stallholders regularly.
On the other hand, request for write-off should be
made for those stallholders who already passed
away and/or can no longer be located or incapable
to pay their obligations due to stall
closures/bankruptcy.
115,660
(26,600)
Cash Flows
(In Thousand Pesos)
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
Variance
17,757
424,508
(406,751)
(191,761)
(130,894)
(60,867)
(174,003)
1,547,036
1,373,032
293,614
1,253,422
1,547,036
(467,617)
293,614
(174,004)
C. RESULTS OF AUDIT
1.

of the presentation of the financial statements because
57% or 1,277,829,062.30 of the year-end balance of
Property, Plant and Equipment (PPE) is not supported
with appropriate accounting and property records,
making physical inventory thereof uncompleted, thus,
casting doubts on the existence and accuracy of the
account. Due to the inadequacy of complete property
and accounting records, we were unable to satisfy
ourselves as to the correct balances of the PPE accounts
by means of other auditing procedures.
2.
The Real Property Tax (RPT) and Special

Education Tax (SET) Receivables
of
71,191,670.53 set at the beginning of the year
were based on the RPT Receivables Summary
generated by the City Treasurers Office and not on
the certified list of taxpayers with actual amount due
and as required under Section 20 of the NGAS
Manual.
Instruct the concerned Department Heads to

expedite the implementation of the projects
specified in the SARO and evaluate the need for the
utilization of unexpended balance of the financial
assistance granted to the City Government. If no
longer needed, the funds should be remitted to the
National Treasury as required under Executive
Order No. 431 dated May 30, 2005.
Financial Assistance amounting to 3,134,300.00

granted
to
various
Non-Government
were not covered by Memorandum of Agreement
(MOA) or as required under COA Circular No. 2007001 dated October 25, 2007, COA Circular No.
2009-007 dated September 25, 2009 and GPPB
Resolution No. 12-2007 dated 6-29-2007, thus,
assurance that the said releases were utilized in
accordance with the intended purpose could not be
determined.
Instruct the City Accountant to see to it that all
documentary requirements are attached to the
claims for financial assistance specifically the copy
of the MOA/Trust Agreement for proper monitoring
and ensure that the releases were utilized in
accordance with the intended purpose to avoid audit
suspensions and disallowances.
Instruct the City Assessor and the City Treasurer to

reconcile the estimated RPT/SET Receivables
being generated by their respective computer
systems and submit estimates based on reliable
certified list of taxpayers with actual amount due
and collectible.

totaling 80,640,683.54 under the Trust Fund book
remained unutilized as of December 31, 2012 for
failure of the Management to neither implement
immediately the projects and programs specified in
the SARO nor assess any further need for the said
funds. The Management neither remitted the
amount to the National Treasury/source agency nor
requested for realignment/reprogramming for
subsequent use by the City Government.
Collections of goodwill and market rental fees of the

City Government of Dasmarias were not fully
monitored and implemented as prescribed in the
1997 Revised Revenue Code of Dasmarias, Cavite
which resulted in the accumulation of uncollected
market fees amounting to 31,381,964.90, thereby
depriving the City from additional income.
Only 9,874372.60 or 17% of the five percent (5%)

appropriation for Gender and Development (GAD)
for Calendar Year 2012 amounting 58,036,834.65
was utilized, thus, limiting the implementation of
programs, projects and activities that would promote
gender-equality and women empowerment.
Maximize the utilization of the GAD Budget and
ensure that programs, projects and activities are
enjoyed by the intended beneficiaries to best serve
Review and evaluate market operations, specifically

the collection of market fees, and implement the
393
3.
the ultimate goal of the GAD Plan, such as gender

equality and women empowerment.
Cash Flows
(In Thousand Pesos)
Status of Implementation Prior Years Audit

Recommendations
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End

Implemented
Not Implemented
2013
10
2
1
7
CITY OF IMUS
1.
2. Key Officials
Hon. Emmanuel L. Maliks
Mr. Manuel Reynold W.
Dela Fuente
Ms. Roselie A.
Pangilinan
City Accountant
Permanent
Co-terminus
Elective Officials
4. No. of Barangays
2013
521
2012
(In Thousand Pesos)
2013
2012
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
605,844
612,494
(6,650)
948,336
810,834
137,502
(121,305)
(37,652)
(83,653)
(15,991)
(22,433)
6,442
112,158
330,066
442,224
34,866
295,200
330,066
77,292
34,866
112,158
The inability to implement the remedies in collecting

tax delinquencies and formulate strategies to
improve revenue collections resulted in uncollected
Real Property Tax (RPT) amounting to
120,909,589.90, inclusive of penalties as of
December 31, 2013.
77
15
613
97
1,025,782
394,537
631,245
154,502
We recommended that the City Treasurer and other

officials concerned undertake an effective, efficient
and aggressive tax collection effort and develop
strategies to improve their tax collection efficiency.
We also recommended that Sangguniang
Panlungsod allocate funds for the conduct of tax
mapping to facilitate identifying real property units,
defining property boundaries, determining actual
use, and discovering undeclared properties for
taxation purposes. Avail legal remedies such as
administrative and judicial actions to enforce
collections from delinquent real property taxpayers,
if warranted.
Financial Position
(In Thousand Pesos)
1,421,294
514,951
906,343
94,952
2.
Assets
Liabilities
Equity
249,454

of the presentation of the financial statements as there
was discrepancy in reporting the Property, Plant and
Equipment (PPE) account balances between the
accounting and property records of 281,791,501.54
equivalent to 20% of the total assets, thus, affecting the
reliability of the PPE reported at 853,696,316.95, net
of depreciation, as of December 31, 2013. The absence
of records and documents did not allow the Audit Team
the application of alternative audit procedures to
determine the accuracy of the balance of the PPE
accounts. .
Republic Act No.

10161
June 30, 2012
City Mayor
City Treasurer
Variance
C. RESULTS OF AUDIT
A. BACKGROUND
1. Legal Basis
2012
Variance
395,512
120,414
275,098
Variance
342,492
198,340
144,152
394
Shares of Barangays from Real Property Taxes

(RPT) collected by the City aggregating to
28,595,603.73 for the year 2013 were not remitted
on time, contrary to Section 271(d) of RA 7160,
thus, depriving the barangays of the timely
utilization of their shares for their programs and
activities.

Treasurer remit the share of the respective
barangays from real property taxes within five days
after the end of each quarter in order that barangay
constituents could use the amount at the earliest
possible time. Instruct the City Treasurer to release
Barangay shares in one lump sum per quarter
instead of on staggered basis. Instruct the Land
Tax Division to find ways to address the late
submission of report on real property tax collections
to the Accounting Office to avoid delayed
remittances of Barangay shares.
respectively, to the Special Trust Fund of the Trust

Fund books as required under Section 5.1.10 of
2012, resulting in the understatement of Cash and
Trust Liability-DRRMF accounts under the Trust
Fund books and exposing the unexpended balance
to possible use other than for disaster risk reduction
and management activities.
We recommended that Management immediately
transfer all unexpended/unobligated balances of
2013 QRF and DRRMF-MOOE to the Trust Fund
books to ensure availability of LDRRMF to support
disaster risk reduction and management activities.

Assistance Fund (PDAF) and Countrywide
Development Fund (CDF) received from legislators
totaling 1,721,284.85 were not remitted/returned
to the National Treasury. Moreover, receipts of
PDAF were recorded in the General Fund instead of
Trust Fund, contrary to Circular No. 476 dated
September 20, 2001.
3.

Implemented
Not Implemented
We recommended that the City Officials concerned

remit all unexpended balances of PDAF and CDF to
the National Treasury as required under Executive
Order No. 431 dated May 30, 2005 and considering
that the same were already pronounced as
unconstitutional by the Supreme Court on
November 19, 2013. We also recommended that
the City Accountant and the City Treasurer see to it
that all receipts of PDAF are recorded in the Trust
Fund books.
20
8
2
10
CITY OF LIPA
A. BACKGROUND
1. Legal Basis
Procurement of drugs and medicines for Calendar

Year (CY) 2013 amounting to 8,987,719.00 was
not in conformity with the Philippines National Drug
Formulary (PNDF) Essential List, Volume I. Of the
total payments, 2,007,830.00 worth of drugs and
medicines was not included in the essential list.
Thus, assurance that the drugs procured was safe
and with proven potency and effectiveness could
not be guaranteed, contrary to Executive Order No.
49.

June 21, 1947
2. Key Officials
City Mayor
City Treasurer
City Accountant
Hon. Meynardo A. Sabili

Mr. Doroteo P. Rosales
Ms. Judy S. Macasaet
Permanent
Co-terminus
Elective Officials
We recommended that in the succeeding purchase

of drugs and medicines, require the requisitioning
officer to comply with the requirement as
enumerated in the PNDF Essential Drug List,
Volume I, particularly the certification signed by the
requisitioning officer that the drug products being
requisitioned or procured fall within and conform
with drug formulary. Stop the practice of procuring
drugs and medicines which are not included in
the Essential Drugs List.
Status of Implementation Prior Years Audit

Recommendations
4. No. of Barangays
986
786
13
1,785
72
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
The
City
did
not
transfer
the
unexpended/unobligated balances of Quick
Response Fund (QRF) and Disaster Risk Reduction
and Management Fund ((DRRMF) - MOOE
amounting to 2,628,500.00 and 1,748,822.00,
395
1,952,269
441,230
1,511,039
2012
1,864,490
354,138
1,510,352
Variance
87,779
87,092
687
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
1,163,100
1,079,118
83,982
2012
1,032,030
889,519
142,511
unserviceable PPEs and draw JEV for transfer to

Other Assets account.
Variance
131,070
189,599
(58,529)
Cash Flows
(In Thousand Pesos)
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
2012
Variance
148,885
192,393
(43,508)
(175,674)
(193,457)
17,783
30,168
86,554
(56,386)
3,378
403,984
407,362
85,489
318,495
403,984
(82,111)
85,489
3,378
We recommended that in the allocation of funds, the

City Government of Lipa give priority in the
mandatory obligations such as electricity and water.
Set limit on the number of scholars to be accepted
during the year, taking into consideration the
available funds/appropriation for the MAS program
and the cost of the tuition fees and allowances of
the existing scholars. If possible, limit expenditures
within the approved budget and adopt
economy/control measures to lessen the
consumption of electricity and water such that
sudden power and water rate hike will not affect the
Citys appropriation.
C. RESULTS OF AUDIT
1.

Government because the completeness, existence and
validity of the Property, Plant and Equipment (PPE)
account of 2,032,483,841.55 (gross) could not be relied
upon as the amount of 763,968,420.45 is unaccounted
due to non-reconciliation of records between the
Accounting and General Services Office and the
improper recognition of asset.
2.
The non-reconciliation of records between the

Accounting and General Services Office, coupled
with the improper asset recognition resulted in the
unaccounted Property, Plant and Equipment (PPE)
of 763,968,420.45, thus, creating doubts on the
completeness and/or existence of the reported PPE
of 2,032,483,841.55 (gross).
Current years expense totaling 23,062,848.41

representing electricity, water and tuition fees under
the Meynardo A. Sabili Scholarship (MAS) Program
were not recognized as Accounts Payable due to
the continuous failure of the City Government of
Lipa to provide sufficient appropriation thereof,
resulting in the understatement/overstatement of
liability/equity accounts.
The Local School Boards non-compliance with the

provisions of Section 272 of Republic Act (RA)
7160, Department of Education Culture and Sports
(DECS), Department of Budget and Management
(DBM) and Department of Interior and Local
Government (DILG) Joint Circular No. 01, s. 1998
dated April 14, 1998, as amended, and
Unnumbered Memorandum of the Regional
Director, Regional Office No. IV dated August 12,
1997, in the utilization of Special Education Fund
(SEF) resulted in the incurrence of irregular
expenditures totaling 1,599,284.00.
We recommended that the City Government of Lipa
and the Local School Board comply strictly with the
provisions of Article 363 of the Implementing Rules
and Regulations (IRR) of RA 7160 and Joint
Circular No. 01, s. 1998, as amended, of the DBM,
DECS and DILG in the utilization of SEF to prevent
incurrence of irregular expenditures. Consequently,
require the refund of 1,599,284.00 from the
person/s liable therefrom.
Retrieve the documents relating to the missing

property and demand return thereof. In cases
where return was not possible, require the person/s
accountable to pay for the replacement cost at the
time the property was declared missing. Identify
other PPEs that were erroneously classified, recompute the corresponding depreciation and draw
adjusting journal entry voucher (JEV) for their reclassification to the appropriate PPE account and
accumulated depreciation. Retrieve the documents
relating to the properties listed in the Inventory
Report that did not form part of the reported PPE
and prepare JEV thereof; and identify other
3.

Recommendations
Implemented
Not Implemented
396
19
9
2
8
CITY OF LUCENA
C. RESULTS OF AUDIT
1.
A. BACKGROUND
1. Legal Basis

of the financial statements of the City government of
Lucena due to the following:

August 19, 1962
2. Key Officials
City Mayor
City Treasurer
City Accountant
Hon. Roderick A. Alcala

Ms. Ruby T. Aranilla
Ms. Mary Mitzi A. Co
The balance of the account Livestock Inventory of

4,140,602.00 is doubtful due to the non-monitoring
of animal dispersal given to various Barangays
under the City Governments Livelihood Program;
The General Services Officer failed to render a

report on the physical count of inventories of various
supplies and materials, hence the veracity of the
recorded balances of the inventory accounts totaling
10,114,179.49 could not be ascertained;
The balance of the Property, Plant and Equipment

(PPE) of 544,487,180.87 was unreliable due to
the failure of the City to conduct its inventory taking
and to submit the reports thereon;
The continued failure of the City Treasurer to

prepare the duly certified list of taxpayers with the
corresponding amount due and collectible for the
year hindered the OIC- City Accounting Office to
record in the books the correct Real Property Tax
and Special Education Tax Receivables at the
beginning of the year;
Other Payables account in the Trust Fund book of

3,128,272.84 has been outstanding for so many
years and were not supported with pertinent
records such as individual subsidiary ledgers, billing
documents and other data, thus, rendering the
account of doubtful validity. Moreover, of the said
amount, 675,229.62 was unexpended balance of
the funds from national agencies and was not
remitted to the National Treasury pursuant to
Executive Order No. 431 dated May 30, 2005;
Petty Cash Fund maintained by the Petty Cash

Fund Custodian was not liquidated and the unused
cash of 3,853.88 was not returned to the City
Treasurer at year-end, thus, resulted to
understatement of various expense accounts; and
Advances to Officers and Employees totaling

147,348.11 and Payroll Fund of 387,504.15
remained unliquidated at year-end resulting in the
overstatement of the respective asset accounts and
the understatement of related expenses equivalent
to the amount of unreported disbursements.
Permanent
Co-terminus
Elective Officials
4. No. of Barangays
484
850
14
1,348
33
Financial Position
(In Thousand Pesos)
Assets
Liabilities
Equity
2013
2012
809,202
260,117
549,085
773,421
291,540
481,881
(In Thousand Pesos)
2013
2012
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
752,387
690,323
62,064
696,874
640,277
56,597
2013
2012
Variance
35,781
(31,423)
67,204
Variance
55,513
50,046
5,467
Cash Flows
(In Thousand Pesos)
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
Variance
118,119
76,685
41,434
(44,995)
(112,093)
67,098
(45,608)
(53,102)
7,494
27,515
206,017
233,532
(88,509)
294,526
206,017
116,024
(88,509)
27,515
397
2.
CY 2013, contrary to Section 5 of DILG-DBM Joint

2011, thus, the desirable socio-economic
developmental and environmental management
outcomes that would enhance job generation and
livelihood promotion among the constituents as
conceptualized were not fully attained.
Payment of expenditures totaling to 1,736,676.88

were made through reimbursement method instead
of through the procurement and disbursement
procedures prescribed under RA 9184 or the
Government Procurement Reform Act, thereby
exposing the City Government funds to the personal
discretion of the authorities concerned and resulting
in non-withholding and payment of taxes due the
Government, contrary to BIR Revenue Regulations
No. 16-2005.
Require the City Planning and Development Council

to maximize the utilization of the 20% Development
Fund so that all its programmed development
projects could be implemented immediately to
ensure that intended beneficiaries avail of the
maximum benefits that will be derived therefrom.
Refrain from resorting to procurement and

disbursement through reimbursement basis. All
payments should pass through the regular mode of
procurement and disbursement procedures in
accordance with the provisions of RA 9184.
Likewise, comply with the requirement of adequate
procurement planning pursuant to Section 7 of RA
9184. Require the OIC-City Accounting Office to
compute and refund the withholding tax that was
supposed to be deducted from the purchases made
through reimbursement.
The absence of well-defined policy guidelines on the

grant
of
financial
aids
totaling
to
3,045,745.24resulted in inconsistencies in the
grants of donations and assistance and created
doubts in the eligibility of some beneficiaries and the
purpose for which the assistance were given.
Instruct the Citys Gender and Development Council

to formulate plans and programs regarding Gender
and Development. The plan should contain the set
of programs, projects and activities to be carried out
during the year, the time frame for each activity,
targets to be achieved and performance indicators
that will measure agency accomplishments.
Activities in the plan should be within the ambit of
RA 7160 and aligned with the Philippine Plan for
Gender-Responsive Development under E.O. No.
273. Moreover, require the Budget Officer to
appropriate at least five percent of the total
appropriations of the City Government for this
purpose.
Instruct the Head of the City Social Worker Office to

create data bank of information of all indigents per
barangay for ready reference in processing financial
assistance and other related transactions. Study the
flow of the transaction documents from inception,
processing, authorization and payment of financial
assistance. From thereon, set up clear-cut policies
and guidelines on its program of granting donations,
financial and other form of assistance.

Assistance Fund (PDAF) of 4,986,847.80 was not
remitted to the National Treasury contrary to Section
22 of the Government and Auditing Manual (GAAM)
Volume I, hence, depriving the National
Government of the opportunity for the immediate
use of funds for other vital projects of the
government.
3.

Recommendations
Implemented
Not Implemented
Instruct the OIC-City Accounting Office to remit the

as required under Section 22 of GAAM Volume I
and Executive Order No. 431 dated May 30, 2005.
The City Government of Lucena failed to develop

Gender and Development (GAD) Plan and to
allocate at least five per cent of the LGUs total
budget appropriations for GAD activities, contrary to
Joint Memorandum Circular No. 2004-1 of the
Department of Interior and Local Government
(DILG), Department of Budget and Management
(DBM), and the National Commission on the Role of
Filipino Women (NCRFW) and the related
provisions of Executive Order No. 273, hence
gender issues and concerns were not fully
addressed to the extent possible.
33
13
13
7
CITY OF SAN PABLO
Only 45,674,119.56 and 11,712,490.76 of the

total current and continuing appropriation for 20%
Component of IRA Utilization of 77,000,000.00
and 23,613,353.06, respectively, were utilized for
A. BACKGROUND
1. Legal Basis
398

June 20, 1947
2. Key Officials
City Mayor
City Treasurer
City Accountant
Hon. Loreto S. Amanta

Mr. Arjan V. Babani
Ms. Lolita G. Cornista
2.
Valuation and existence of Property, Plant and

Equipment with a reported net book value of
1,067,449,050.65 representing 92% of the total
assets of the City of San Pablo could not be
ascertained due to the failure to: (a) conduct a
complete physical count of PPE; (b) reconcile the
inventory with the books of accounts; (c) dispose
unserviceable properties; and (d) register four
vehicles owned by the City but still registered in the
name of private persons/entity, contrary to Sections
124 and 125 of the Manual on New Government
Accounting System (MNGAS), Volume 1, Sections
156 and 163 of COA Circular No. 92-386, and
Section 122 of Presidential Decree (PD) No. 1445,
thus casting doubt on the valuation and existence of
PPE.
Permanent
Co-terminus
Elective Officials
1,151
1,046
13
2,210
4. No. of Barangays
80
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
1,155,656
358,557
797,099
2012
1,142,944
349,058
793,886
We reiterated our previous years recommendation

that the: (a) Inventory Committee in close
coordination with the General Services Officer
continue and complete the conduct of the physical
count of all properties of the City; (b) GSO and
Accounting secure relevant documents that will
clarify, substantiate and establish pertinent
information leading to the completeness of the
inventory reports; and (c) Inventory Team prepare a
completely filled-up RPCPPE otherwise sanction
mandated in Section 122 of PD 1445 will be
enforced against erring officials.
Variance
12,712
9,499
3,213
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
776,146
780,035
(3,889)
2012
757,255
820,664
(63,409)
Variance
18,891
(40,629)
59,520
Cash Flows
(In Thousand Pesos)
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
2012
Variance
50,627
32,313
18,314
(34,306)
(22,846)
(11,460)
(20,802)
(15,192)
(5,610)
(4,480)
18,562
14,082
(5,725)
24,287
18,562
1,245
(5,725)
(4,480)

Budget Officer, the City Treasurer and the City
Accountant closely monitor the Citys expenditures
depending on the availability of cash to avoid
incurrence of payables without cash back-up in
order to minimize cash insufficiency. Otherwise,
provision of Section 351 of RA 7160 shall be
imposed against responsible officials. Likewise, we
recommended that the City Accountant determine
the validity of the accounts payable aged more than
two years to establish the legitimacy of the claims of
the creditor.
C. RESULTS OF AUDIT
1.
The Auditor rendered a qualified opinion on the fairness of

the presentation of the financial statements of the City
Government of San Pablo City due to the effects of the
noted deficiencies on the balances of the Property, Plant
and Equipment accounts and the Statement of Cash Flows
due to differences noted in the cash flow analysis and the
non-adjustment of the reconciling items brought about by
the reconciliation of the balances in the financial statements.
399
Prior years expenditures recorded as Accounts

Payable totaling 103,552,095.02 were without
cash back-up and paid out of the Citys current
years collections, contributing to the increase of the
Citys cash insufficiency and affects payment of
current expenditures resulting to accounts payables
of 116,736,153.52 at the end of CY 2013
The City Treasurer failed to return to the Trust Fund

account the amount of 9,468,000.95 representing
the amount debited by the bank for the payment of
loan amortization for the period July to October,
2012 due to insufficiency of cash in the General
Fund, contrary to Section 4 (3) of Presidential
Decree (PD) 1445 and Section 305 paragraph (e) of
enumerated in Joint Memorandum Circular No.

2001-01 of DILG, DBM and NCRFW could be fully
achieved; and c)prepare and submit the required
GAD Plan and GAD Accomplishment Report so that
accomplishment could be properly evaluated
the 1991 Local Government Code, thus, the

purpose to which the Trust Fund was received was
not achieved/implemented.
Restore the funds used by the General Fund in
payment of its loan amortization and to stop the
practice of utilizing the Trust Fund for other
purposes, otherwise, appropriate legal action shall
be imposed against concerned city officials for
violation of the prescribed provisions of the law. We
also recommended that the City Government utilize
the trust fund for its intended purpose especially
those funds which remained unexpended for several
years and revert to the National Treasury the
unutilized portion/remaining balance of the
entrusted fund after the completion/accomplishment
of the purpose of the funds
3.

Implemented
Not Implemented
47
13
26
8
CITY OF SAN PEDRO
The City failed to maximize the utilization of the 42

million LDRRMF budget for CY 2013, and at the
same time, failed to transfer the same to the Special
Trust Fund under the account Trust Liability
DRRM (Code 438), contrary to Section 5.1.10 of
2012, defeating the purposes and objectives of the
fund as stated under R. A. No. 10121, otherwise,
and Management Act of 2010.
A. BACKGROUND
1. Legal Basis

December 29, 2013
2. Key Officials
City Mayor
City Treasurer
City Accountant
Adhere to the guidelines set forth in DILG Circular

No. 2012-73, Section 1, Rule 18 of the IRR of R.A.
No. 10121 and the pertinent guidelines under COA
Circular No. 2012-002. We also recommended that
the concerned officials prepare and submit all
required reports/documents in the prescribed format
within the time frame provided.

Recommendations
Hon. Lourdes S. Cataquiz

Ms. Enelyn DS. Abaigar
Ms. Lorna F. Andingan.
Permanent
Co-terminus
Elective Officials
The implementation of the Citys GAD

program/projects/activities during the year were
restricted due to limited utilization of GAD Fund and
Budget, as only 67% or 29,881,616.27 of the
approved budget of 44,754,301.13 was obligated,
of which, 29,449,586.41 was expended, thus, the
intent of GAD on promoting gender-responsive
governance, protecting and fulfilling womens
human
rights,
and
promoting
womens
empowerment as mandated by the policies
enumerated in Joint Memorandum Circular No.
2001-01 of DILG, DBM and NCRFW was not fully
achieved.
382
628
12
1,022
4. No. of Barangays
20
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
1,885,288
531,616
1,353,672
2012
1,891,221
567,403
1,323,818
Variance
(5,933)
(35,787)
29,854
(In Thousand Pesos)
We recommended that the Focal Point/Person:

a)plan programs, projects and activities considering
the potentials and borne skills of women to come up
with a GAD Plan responsive to the objective of
GAD; b) fully implement the GAD Plan so that the
intent of GAD on promoting gender-responsive
governance, protecting and fulfilling womens
human
rights,
and
promoting
womens
empowerment as mandated by the policies
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
400
578,205
523,045
55,160
2012
535,779
472,615
63,164
Variance
42,426
50,430
(8,004)
Cash Flows
(In Thousand Pesos)
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
2012
Variance
58,307
131,789
(73,482)
(100,287)
(111,941)
11,654
(38,679)
(44,983)
6,304
(80,659)
299,058
218,399
(25,135)
324,193
299,058
(55,524)
(25,135)
(80,659)
We recommended that the City Mayor approve cash

advances for payment of salaries and wages
equivalent to net pay for a given period, supported
with a payroll or list of payees with their net
payments, pursuant to Section 4.2.1 of COA
C. RESULTS OF AUDIT
1.

the Disbursing Officer to liquidate the cash advance
out of Payroll Fund within five days after each 15
day/end of the month pay period to prevent
unauthorized use of government funds, otherwise,
failure of the Accountable Officer to liquidate his
cash advance within the prescribed period shall
constitute a valid cause of the withholding of his
salary and the institution of other sanctions as
provided by existing regulations.
Auditor's Report on the Financial Statement
The Auditor rendered a qualified opinion as the

existence, reliability and correctness of the balances of
the accounts under PPE and Cash in Bank amounting to
1,577,798,510.10 and 109,195,531.12, respectively
are unrealiable due to the continuous failure to conduct
complete physical inventory of PPE and non-submission
of the required inventory report thereon and discrepancy
between the general ledger and cashbook pertaining to
Cash in Bank account.
2.
The accuracy of Cash in Bank account balance

shown
in
the
financial
statement
at
209,295,531.12 could not be determined due to
the failure of the OIC-City Accountant to prepare the
bank reconciliation statement pursuant to Sections
74 and 97 of Presidential Decree (PD) No. 1445.

OIC-City Accountant to prepare the bank
reconciliation statement on a monthly basis and to
record the reconciling items as soon as they are
discovered to ensure the accurate presentation of
the Cash in Bank account in the financial statement.
The grant and liquidation of cash advances for

Payroll Fund totaling 10,328,255.40 were made
contrary to Sections 4.2.1, 5.1.1 and 5.7 of COA
Circular No. 97-002 dated February 10, 1977, thus,
exposing government funds to risks of loss and
possible misuse.
The balances of accounts Real Property Tax

Receivables and Special Education Tax
Receivables as of year-end amounting to
25,617,417.82 and P0.00, respectively, were
doubtful due to differences in the amounts accrued
at the beginning of the calendar year contrary to
Section 20 of the Manual on the New Government
Accounting System for Local Government Units
(LGUs) and Section 309 of Republic Act (RA) No.
7160 or the Local Government Code of 1991, thus,
affects the fair presentation of the financial
statements.
OIC-City Accountant to review the cause of
difference in the amount set up between the Real
Property Tax Receivables and Special Education
Tax Receivables to ensure the fair presentation of
the accounts in the financial statements.
Due from Officers and Employees with a balance of

36,235,495.38
at
year
end,
including
27,360,857.14 cash advances for intelligence
fund, slightly decreased by 9% or 3,252,279.85 in
June 2014 contrary to Section 89 of Presidential
Decree (PD) 1445 and COA Circular Nos. 97-002
and 92-382 dated February 10, 1997 and July 3,
1992, respectively, which gives an impression on
the inability of the Municipal officials to enforce
collection and administer settlement.
We recommended that the City Mayor initiate the

filing of cases against the accountable officers and
to furnish the Office of the Auditor with the
documents relative thereto.
Shares from Real Property Tax (RPT) collections of

the province and the barangays totaling
77,253,430.27 and 18,927,570.57, respectively,
were still behind schedule with lag days ranging
from 5 to 124 days for the province and from 10 to
93 days for the barangays, contrary to Section 286
of Republic Act (RA) 7160 otherwise known as the
Local Government Code, thus, preventing the said
local government units from the timely use of these
funds.
We reiterated our recommendation that the
Honorable Mayor require the OIC-City Accountant
and the City Treasurer to monitor closely and
ensure the prompt release of the provincial and
401
barangays shares for the general welfare of the

constituent beneficiaries.
for Local Development Fund were not in accordance

with the Annual Investment Plan while planned
projects for Social Development of 1,000,000.00
were more of calamity-related activities rather than
the promotion of developmental activities contrary to
the guidelines under Joint Memorandum Circular
No. 2011-1 of the Department the Interior and Local
Government (DILG) and the Department of Budget
and Management (DBM) dated April 13, 2011. thus
limiting the number of development projects that
could have been funded to the disadvantage of the
constituents.
Copies of infrastructure contracts with contract costs

of 54,410,356.94 and with mobilization pay of
8,189,667.93 and all its supporting documents
were not submitted to the Office of the Auditor within
five days from its execution pursuant to COA
thus the requests for technical review and
evaluation to determine whether projects were in
accordance with plans and specifications could not
be made on time.
We recommended that the Honorable Mayor require

the Head, City Planning and Development
Coordinator to strictly follow the guidelines of the
Joint Memorandum Circular of the DILG and DBM
relative to the utilization of the 20% IRA for
development projects so that only legitimate ones
are charged against the fund.

BAC Secretariat and the City Engineer to comply
with the prescribed period in submitting contracts
and its supporting documents pursuant to COA
Circular No. 2009-001dated February 12, 2009.
Prescribed rules and regulations on the utilization of

the Local Disaster Risk Reduction and Management
fund (LDRRMF) amounting to 28,450,000.00 were
not adhered to due to the failure of the City
Government to prepare the LDRRMF Investment
Plan, thus, priorities were not fully identified and
proper accounting of the unexpended balance was
not taken-up in the books.
We recommend that the Local Chief Executive

instruct the Citys Local Disaster Risk Reduction and
Management Council and the OIC-City Accountant
to implement the management and utilization of the
LDRRMF according to the requirements of Republic
Act No. 10121, to wit:.

City Treasurer to revert the unutilized balance of
PDAF to the National Treasury and the OIC City
Accountant to make the necessary journal entries in
Prepare and submit to the local sanggunian the

annual LDRRMO Plan and budget, the proposed
programming of the LDRRMF, other dedicated
disaster risk reduction and management resources,
and other regular funding source/s and budgetary
support of the LDRRMO;

the OIC-City Accountant to submit the basic
documentary requirements, all in its original state, to
support the payment made out of the Priority
Development Assistance Fund.
Accrue to a special trust fund the unexpended

LDRRMF solely for the purpose of supporting
disaster risk reduction and management activities of
the LDRRMC within the next five (5) years; and
3.
Comply strictly with the DILG MC No. 2012-73 on

the utilization of LDRRMF in accordance with the
pertinent provisions of related laws and its
implementing rules and regulations.

Recommendations
Implemented
Not Implemented
Require the HRMO/LDRRM Council to evaluate the

scope and extent of necessity and the status of its
employment as job order of the existing 100 roving
disaster personnel.
Unexpended balance of 32,432.00 from the

release of Priority Development Fund (PDAF) was
not transferred to the National Treasury pursuant to
Section 122 of Government Accounting and
Auditing Manual (GAAM), Volume I, Sections 4.9
and 6.7 of COA Circular No. 94-013 dated
December 13, 1994 and Executive Order No. 431
dated May 30, 2005, and payment of expenditures
for projects undertaken therefrom was not
supported with the necessary documents to ensure
the validity, regularity and completeness of the
transaction.
Four projects amounting to 3,262,464.17 or 6% of

the Municipalitys appropriation of 57,019,210.40
402
21
7
10
4
CITY OF SANTA ROSA
C. RESULTS OF AUDIT
1.
A. BACKGROUND
1. Legal Basis
The Auditor rendered a qualified opinion as the

existence, reliability and correctness of the balances of
the PPE accounts because there exists a net variance
between the Accounting records and the Report on the
Physical Count of Property, Plant and Equipment in the
amount of 532,284,293.40 on thirteen out of 24 PPE
accounts with net book balance of 3,492,282,258.01,
variance of 14,802,226.94 between the General Ledger
and Cashbook on Cash in Bank - LCCA account and
discrepancies noted in the analysis of Statement of Cash
Flows .

March 10, 2004
2. Key Officials
City Mayor
City Treasurer
City Accountant
Hon. Arlence B. Arcillas

Ms. Laura A. Sy
Ms. Nelia F. Carvajal
Permanent
Co-terminus
Elective Officials
4. No. of Barangays
952
2.
1,444
14
2,410
The accuracy of Cash in Bank-Local Currency

Current Account balance shown in the financial
statement at 469,821,456.37 could not be
determined due to a variance noted between the
general ledger and the cashbook by
14,802,226.94 contrary to pertinent provisions of
the Government Accounting and Auditing Manual
(GAAM) and the Manual on New Government
Accounting Systems for Local Government that
affects the fair presentation of the financial
statements.
18
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
4,652,062
1,122,942
3,529,120
2012
3,900,059
769,689
3,130,370
Variance
752,003
353,253
398,750
We recommended that the City Accountant and the

City Treasurer regularly reconcile the Cash-In-Bank
account balances per ledger and per cashbooks
and
to
immediately
effect
the
adjustments/corrections noted therein.
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
2,300,746
1,822,691
478,055
2012
2,010,674
1,452,826
557,848
Variance
We also recommended that the City Accountant

submit the details of the differences in amounts per
ledger and per books for further evaluation and
analysis by the Audit Team.
290,072
369,865
(79,793)
Cash Flows
(In Thousand Pesos)
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
2012
Variance
587,427
758,124
(170,697)
(645,815)
(583,817)
(61,998)
226,255
87,417
138,838
167,867
616,967
784,834
261,725
355,242
616,967
(93,858)
261,725
167,867
Out of the unliquidated cash advance of

10,330,040.74, the amount of 3,618,653.44 or
35% remained unliquidated for over 365 days
February 10, 1997, thus, return of the amount
continue to elude the governments treasury.
We recommended that the City Mayor initiate the
filing of cases against the officials who continue to
evade the provisions of existing regulations on the
immediate liquidation of cash advances.
403
Copy of infrastructure contract pertaining to the

above project in the amount of 589,900,000.00, to
which the advance mobilization cost was based,
and all its supporting documents pursuant to the
Act (RA) No. 9184 or the Government Procurement
Reform Act were not submitted to the Office of the
relative to the receipt and utilization of the LDRRMF

in accordance with COA Circular No. 2012-002
Auditor within five days from its execution pursuant

to COA Circular No. 2009-001 dated February 12,
2009, thus, the auditorial and legal review together
the request for technical review and evaluation were
not conducted to ascertain whether the project is in
accordance with plans and specifications and time
frame.

BAC Secretariat and the BAC Chairman/City
Engineer to submit immediately the contract and its
supporting documents pertaining to the Construction
of Sports Complex at Barangay Tagapo pursuant to
RA 9184 and COA Circular No. 2009-001dated
February 12, 2009.
We recommended that the City Treasurer revert the

and the City Accountant to make the necessary
journal entries in the books of accounts.

for audit in violation of COA Circular Nos. 2009-006
and 95-006 dated September 15, 2009 and May 18,
1995 respectively and Section 100 of Presidential
Decree 1445, hence, accuracy, validity and
reliability of transactions could not be determined.
3.

City Accountant to strictly comply with the provisions
of COA Circular Nos. 2009-006 and 95-006 dated
September 15, 2009 and May 18, 1995 respectively
and Section 100 of Presidential Decree No. 1445.
Priority Development Assistance Fund (PDAF) from

legislators amounting to 1,987,607.64 and other
payables due to National Government Agencies of
1,610,289.80 or a total of 3,597,897.44
remained in the books since CY 2011 contrary to
Executive Order No. 431 dated May 30, 2005,
Section 122, paragraph 3 of the Government
Accounting and Auditing Manual (GAAM), Volume I,
and COA Circular No. 94-013 dated December 13,
1994, thus, depriving the constituents of the
benefits that could have been derived from its use.

Recommendations
Implemented
Not Implemented
Expenses incurred out of Local Disaster Risk

includes the amount of 2,255,483.39 which were
not related to disaster risk reduction management
pursuant to Republic Act No. 10121. Moreover,
unutilized balance of the fund in the Report on the
Receipt and Utilization of DRRM Funds at
10,254,321.03 did not accrue to a special trust
fund and was not sufficiently discussed in the Notes
to Financial Statements contrary to COA Circular
No. 2012-002 dated September 12, 2012, thus,
balance of LDDRMF may not be accurately
monitored in the passing of time.
14
4
1
9
CITY OF TAGAYTAY
A. BACKGROUND
1. Legal Basis
Commonwealth Act No.

338
June 21, 1938
2. Key Officials
City Mayor
We recommended that the City Budget Officer

determine the cause of the difference in the
submitted report and make the necessary
adjustment.
City Treasurer
City Accountant
Hon. Agnes D.
Tolentino
Ms. Elvira M. Reyes
Ms. Rosemarie V. Lerio
We recommended that the Citys Local Disaster

Risk Reduction and Management Council
implement utilization of the LDRRMF according to
the requirements of Republic Act No. 10121 and the
DILG Memorandum Circular No. 2012-73 dated
April 17, 2012.
Permanent
Co-terminus
Elective Officials
4. No. of Barangays
We also recommended that the City Accountant

accrue the unutilized balance of the fund to Trust
Liability DRRM and to provide sufficient
explanation in the Notes to Financial Statement
404
483
573
13
1,069
34
difference of 179,574,749.36 between the

inventory reports and accounting records and the
inability to complete the physical count of the Citys
assets. Moreover, the reliability of the PPE
acquired prior to 2004 comprising 24.88 percent of
the total PPE could not be ascertained due to
absence of detailed accounting records.
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
4,060,219
1,188,046
2,872,173
2012
3,570,619
1,112,253
2,458,366
Variance
489,600
75,793
413,807
Direct the City Accountant and the OIC- General

Services Office to evaluate and address the
discrepancy between the accounting records and
inventory report of 179,574,749.36. Henceforth,
conduct periodic reconciliation of the property
balance so that discrepancies could be promptly
acted upon. We also recommended that the created
Inventory Committee complete the physical count of
all the Property, Plant and Equipment of the City
and prepare the Report on the Physical Count of
Property, Plant and Equipment (RPCPPE).
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
1,035,596
629,622
405,974
2012
1,016,257
566,307
449,950
Variance
19,339
63,315
(43,976)
Cash Flows
(In Thousand Pesos)
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
2012
Variance
315,843
279,709
36,134
(189,603)
34,563
(224,166)
(49,849)
(37,949)
(11,900)
76,391
866,792
943,182
276,323
590,469
866,792
(199,932)
276,323
76,390
For the City Accountant coordinate with the Officerin Charge of the Land Tax Division and Electronic
Data Processing Unit of the City for the generation
from the Real Property Tax Administration System
(RPTAS) of the List of RPT Taxpayers with amount
due and collectible for the year to serve as basis in
the setting up of RPT/SET Receivables. Also,
analyze the composition of the balances of
RPT/SET Receivables accounts, compare it with the
report generated by the RPTAS and make the
necessary adjustments, if any, to come up with
reliable balances of the accounts.
C. RESULTS OF AUDIT
1.

of presentation of the financial statements of the City
Government of Tagaytay as to the accuracy and
existence of the Property, Plant and Equipment with a
net book value of 2,371,898,166.92 as of December
31, 2013 could not be ascertained due to the existence
of a difference of 179,574,749.36 between the
inventory reports and accounting records and the inability
to complete the physical count of the Citys assets.
Moreover, the reliability of the balances of accounts Real

Property Tax Receivables and Special Education Tax
Receivable amounting to 407,711,563.80 and
147,060,569.50, respectively, as of December 31,
2013, could not be ascertained, due to the presence of a
difference of 365,142,708.28 between the Delinquency
Report generated by the Real Property Tax
Administration System and the accounting records.
2.
The accuracy and existence of the Property, Plant

and Equipment (PPE) with a net book value of
2,371,898,166.92 as of December 31, 2013 could
not be ascertained due to the existence of a
The reliability of the balances of accounts Real

Property Tax Receivables and Special Education
Tax Receivable amounting to 407,711,563.80 and
2013, could not be ascertained due to the presence
of a difference of 365,142,708.28 between the
Delinquency Report generated by the Real Property
Tax Administration System and the accounting
records.
Accounts Payables in General Fund and Special

Education Fund of 18,984,376.88 and
768,530.09, respectively, which remained unpaid
for two years or more were not reverted to the
unappropriated surplus, contrary to Section 98 of
Presidential Decree No. 1445 and Commission on
Audit Circular No. 76-45, thereby, affecting the
validity and reliability of the accounts payable as of
December 31, 2013.
Revert the Accounts Payables outstanding for two
years or more against which no actual claims has
been filed or not covered with perfected contracts
on record. Verify all outstanding balances of
Accounts Payables to determine their validity. If
found to be without valid claim or undocumented,
irrespective of its age, the same should be reverted
405
CITY OF TANAUAN
to the unappropriated surplus for fair presentation of

the account balance in the financial statements.
A. BACKGROUND
The validity and reliability of the Other Assets

account of 22,481,778.14 could not be
ascertained
due
to
absence
of
subsidiary/schedules, contrary to Section 111 of
Presidential Decree 1445, and disposal of the
unserviceable properties forming part of the account
could not be undertaken due to absence of
Inventory and Inspection Report of Unserviceable
Properties (IIRUP) as required under Section 125
of the Manual on the New Government Accounting
System (NGAS), Volume I.
1. Legal Basis
2. Key Officials
City Mayor
City Treasurer
City Accountant
Permanent
Co-terminus
Elective Officials
13
1,356
48
Copies of Contracts for 42 infrastructure projects

involving a total amount of 248,996,659.75 were
not submitted within five (5) working days after their
perfection and/or approval, contrary to the
provisions of Commission on Audit (COA) Circular
Nos. 2009-001, thus, affecting the prompt review,
inspection and evaluation of the transactions and
communication of deficiencies, if any.
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
2012
1,846,558
289,900
1,556,658
Variance
1,650,516
153,639
1,496,877
196,042
136,261
59,781
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
2012
921,293
709,522
211,771
Variance
825,861
591,712
234,149
95,432
117,810
(22,378)
Cash Flows
(In Thousand Pesos)

Recommendations
Implemented
Not Implemented
544
799
4. No. of Barangays
Instruct the Secretariat, Bids and Awards

Committee and the City Engineering Office to
furnish the Audit Team copies of approved contract
and all the documents forming part thereof by
reference or incorporation within five days from its
execution as prescribed under COA Circular Nos.
2009-001 dated February 12, 2009.
3.
Hon. Antonio C. Halili

Mr. Virginia M. Lopez
Ms. Gina S. Juntilla
Exert effort to retrieve records pertaining to Other

Assets account that will be useful in the
determination of its composition. We also
recommended the City Accountant with the
coordination of the General Services Officer
determine the whereabouts and physical condition
of these assets and if proven to be unserviceable,
summarize the same in the Inventory and Inspection
Report of Unserviceable Properties to serve as
basis for their disposal.

February 2, 2001
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
7
0
1
6
406
2012
Variance
347,081
313,846
33,235
(377,678)
(166,841)
(210,837)
(30,597)
782,314
751,717
147,005
635,309
782,314
(177,602)
147,005
(30,597)
C. RESULTS OF AUDIT
1.
Secretary in compliance with DILG Memorandum

Circular No. 2013-47 dated June 3, 2013.

of presentation of the financial statements of the City
Government due to the inclusion of Other Assets
amounting to 2,475,681.85, which could no longer be
traced due to non-availability of records and continued to
be recorded in the books since the prior years, thus,
overstating the account and the unreliable balances of
Due from/to LGU (Province) accounts caused by
unrecorded receivables of 96,400.00 and payables of
147,123.56 under the Trust Fund.
2.
The City Government accomplished 28

infrastructure projects with total cost of
56,359,033.43 or 85% of the targeted 33 priority
development projects with total appropriations of
64,000,000.00 showing the efficiency of the
Management in the discharge of their official
functions and achieving desirable socio-economic
development and environmental outcomes as called
for under DILG-DBM Joint Memorandum Circular
No. 2011-1 dated April 13, 2011.
We recommended that the Human Resource

Management Officer formulate policies on the
required number of job order personnel to perform
the tasks per project/activity/program to warrant the
hiring of JOs. In addition, we also recommended
that the Management conform to the Department of
Budget and Management (DBM) opinion dated
February 14, 2014 that a second class city like
Tanauan is allowed only to have one Executive
Assistant position (i.e. Executive Assistant IV, SG
22) in the Office of the Mayor, while under the Office
of the Sangguniang Panlungsod, the said position is
not allowed, however, it may create items that
belong to Legislative Staff Assistance Group or
Administrative Service Group depending on the
nature and function of the positions concerned.
We recommended that the Management ensure that

the 20 percent Development Fund is optimally
utilized to continually achieve the desirable socioeconomic development and environmental
outcomes efficiently and effectively.
Non-priority expenditures totalling1,300,221.08

were paid utilizing the Special Education Fund
(SEF), in violation of Republic Act (R.A.) 5447,
Section 272 of Republic Act (R.A.) 7160 and
DepEd-DBM-DILG Joint Circular Nos. 01 S.1998
dated April 14, 1998, 01-A dated March 14, 2000,
and 01-B dated June 25, 2001, resulting in irregular
disbursements.
3.

Recommendations
Implemented
Not Implemented
Comply strictly with the provisions of R.A. 5447,

Section 272 of R.A. 7160 and DepEd-DBM-DILG
Joint Circular No. 01, s. 1998 dated April 14, 1998.
Likewise, we also recommended that the Special
Education Fund be utilized exclusively for the
purpose for which it was created to promote quality
education in every public school.
The City Government hired 718 job order (JO)

personnel in CY 2013 which is 150 percent higher
than the previous year of 479 and 132 percent
higher compared to permanent personnel,
increasing
the
operating
expenses
by
45,455,001.73. Likewise, there were no
established guidelines as to number of job order
personnel required to perform the tasks and the
duration of their employment. Thus, the necessity of
hiring 718 JOs could not be sufficiently established
or justified. In addition, the creation of eight
Executive Assistants position for the Office of the
Mayor and 12 for the Sangguniang Panlungsod
under City Ordinance No. 2013-06 violates the
Department of Budget and Management (DBM)
staffing standards.
9
7
2
0
CITY OF TAYABAS
A. BACKGROUND
Procurement of 36 motor vehicles with total cost of

23,943,290.00 were undertaken without the
approved authority to purchase from the DILG
Secretary in violation of DILG Memorandum Circular
No. 2013-47 dated June 3, 2013.
1. Legal Basis

August 19, 1962
2. Key Officials
City Mayor
City Treasurer
City Accountant
We recommended that the Procurement Officer and

the heads of the requesting office submit an
approved authority to purchase from the DILG
407
Hon. Faustino A. Silang

Mr. Reynaldo E. Antiola
Ms. D. Carina N.
Jalbuena
record the unserviceable properties as Other Assets

and effect the immediate disposal of the
unserviceable properties in order to maximize any
realizable value from their disposal by sale.
Permanent
Co-terminus
Elective Officials
168
15
12
195
4. No. of Barangays
66
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
2012
564,400
103,452
460,948
Require the City Treasurer to send collection

notices and exert all effort to collect the said
receivables from the concerned beneficiaries to
ensure the continuity of the livelihood projects and
give other prospective beneficiaries equal
opportunity in availing capital for the livelihood
program. If all means failed, resort to legal action to
avoid loss of government funds.
Variance
409,550
80,593
328,957
154,850
22,859
131,991
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
2012
359,724
182,608
177,116
Variance
346,728
167,404
179,324
12,996
15,204
(2,208)
Cash Flows
(In Thousand Pesos)
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
2012
Variance
207,414
200,608
6,806
(111,017)
(56,499)
(54,518)
96,398
234,192
330,589
144,109
90,083
234,192
(47,711)
144,109
96,397

fairness of presentation of the financial statements as of
December 31, 2013.
2.
Various unserviceable properties with a total book

value of 3,376,645.32 were not classified as Other
Assets and not disposed of, contrary to Section 79
of PD 1445 resulting in the reduction of their
salvage value due to continuous exposure to natural
elements.
Projected Income of 74,021,235.93 embodied in

the Land Administration Management Medium Term
Development Plan (LAMMTP) for CY 2009-2012
through the implementation of innovative
technologies was not met, a short fall
of
21,552,189.65 or (29.12%) for not considering in
planning the past trends in revenue collections and
management practices to attain the projected 15%
annual increase in income for the 5-year period.
We recommended that the City Mayor coordinate
with the Project Manager of ETRACS and GIS to
implement innovation to achieve the projected
increase in income.
C. RESULTS OF AUDIT
1.
Loans Receivables totaling 1,197,023.35 from

amortization/repayment of the loans granted to
beneficiaries of Self Employment Assistance were
not collected, due to incapacity of the borrowers,
thereby, exposing the livelihood projects/programs
to sustainability risk which may further result in the
loss of government funds.
The required twenty percent (20%) or

81,243,755.48 intended for development projects
was not fully implemented, contrary to Section 5 of
DILG-DBM Joint Memorandum Circular 2011-1
dated April 13, 2011, thus, adversely affecting the
realization of desirable social, economic and
environmental outcomes essential in the attainment
of a desired quality of life for all.
We recommended that the City Mayor implement to
the fullest the priority projects under the 20%
development fund in compliance with Joint
2011 of DILG and DBM in order to fully achieve the
desired developments.

City Accountant and the General Services Officer to
408
Funds totaling 2,100,000.00 were transferred from

the Barangays without Memorandum of Agreement
(MOA) and Special Allotment Release Order
(SARO) indicating the policies/guidelines on the
utilization and liquidation of funds, hence, no
assurance that the intended purpose had been
attained.
Require the concerned barangays to enter into a

Memorandum of Agreement with the City
Government of Tayabas for the implementation of
projects funded out of Barangay and PDAF funds.
Likewise require the Barangays to submit SARO for
the PDAF fund.
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
Appropriations for Gender and Development (GAD)

for CY 2013 of 6,961,197.00 were incurred for
programs, projects and activities that do not improve
the Citys capacity to fully address specific gender
issues and/or promote gender equality, contrary to
the provisions of DBM, NEDA and NCRFW Joint
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
13
4
9
1.
2. Key Officials
Hon. Melandres de Sagun
Ms. Yolanda M. Descallar
Mr. Diomedes C. Bragais
4. No. of Barangays
2012
363,254
317,217
46,037
Variance
44,754
53,768
(9,014)
2012
Variance
59,154
85,591
(26,437)
(69,989)
(40,614)
(29,375)
(26,755)
(26,755)
(37,591)
136,244
98,653
18,221
118,023
136,244
(55,812)
18,221
(37,591)

overstatement of Land and understatement of the CashLocal Currency, Time Deposits accounts by
35,000,000.00 as ownership over a parcel of land was
recognized by the City on the basis of Contract to Sell,
contrary to well-settled jurisprudence and non-provision
of depreciation for Electrification, Power and Energy
Structures as well as Other Structures totaling
74,660,026.01.

May 24, 1954
Permanent
Co-terminus
Elective Officials
867
(35,003)
35,870
C. RESULTS OF AUDIT
A. BACKGROUND
City Mayor
City Treasurer
City Accountant
408,008
370,985
37,023
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
CITY OF TRECE MARTIREZ
1. Legal Basis
Variance
Cash Flows
(In Thousand Pesos)

Recommendations
Implemented
Not Implemented
2012
883,084
179,056
704,028
(In Thousand Pesos)
Instruct the GAD focal person to comply with the

provisions embodied in DBM, NEDA and NCRFW
Joint Circular No. 2004-1 dated April 5, 2004 and
COA Circular 2014-001 dated March 18, 2014 to
achieve the ultimate goal of the GAD programs,
such as gender equality and women empowerment.
3.
883,951
144,053
739,898
374
30
12
416
13
2.
Electrification, Power and Energy Structures as well

as Other Structures totaling 74,660,026.01 were
still not subjected to depreciation, contrary to
Section 4(o) of the Manual on the New Government
Accounting System (MNGAS) for Local Government
Units (LGUs), thus overstating the Plant, Property
and Equipment account by an amount equivalent to
the unrecorded depreciation expenses.
Instruct the OIC-City Accountant to compute and
take up in the books of accounts the accumulated
depreciation for Electrification, Power and Energy
409
Structures as well as Other Structures and the

corresponding Prior Years Adjustments and/or
Depreciation Expense in accordance with Section
4(o) of the Manual on NGAS for LGUs.
The propriety of the Cash in Bank-Local Currency

Current Account book balance of 36,959,753.86
could not be ascertained as it did not reconcile with
the bank balance of 50,025,584.08 or a
discrepancy of 13,065,830.22 due to the inability
of the agency to adjust stale checks, record prior
years reconciling items and to prepare the Bank
Reconciliation Statement as of year-end, contrary to
Sections 74 of Presidential Decree 1445, thereby
affecting the fair presentation of the Cash in Bank
account in the Balance Sheet as of December 31,
2013.
Direct the OIC-City Accountant to adopt the

Perpetual Inventory System in accounting for the
purchase and issuance of inventory items, make the
necessary adjustments to correct the inventory
account and to maintain records such as Supplies
Ledger Cards. Further, we recommend that the
General Service Officer keep records of supplies
and regularly submit to the City Accounting Office
summary of Supplies and Materials Issued (SSMI),
in compliance with Section 120 of the MNGAS for
LGU.
Direct the OIC-City Accountant to reconcile the book

and bank balances of the Cash Local Currency
account by taking up in the books the reconciling
items identified by the Audit Team and to prepare
the Bank Reconciliation Statements as of December
31, 2013 so that other items for adjustments could
be immediately identified and journalized.
The City Accounting Office still adopted the Direct

Expense instead of the Perpetual Inventory System
in the accounting for the receipt and issuance of
supplies and materials while the General Services
Office did not keep records of issued supplies,
contrary to Section 4 (j) of the Manual on NGAS for
LGUs, Volume I, thus, putting in doubt the
correctness of the balances of the various supplies
and materials shown in the Citys Statement of
Income and Expense totaling26,297,593.83.
3.

Recommendations
Implemented
Not Implemented
Cash advances without specific purpose with

amounts ranging from 3,000,000.00 to
10,000,000.00 per month granted to the
Disbursing Officer were excessive, allowing her to
pay various operating expenses in cash, including
those with an amount exceeding 15,000.00 per
transaction, and still have excess balance of
2,120,459.06 to 5,707,405.22 at the end of each
month, contrary to a sound system of internal
control enunciated in Commission on Audit Circular
No. 97-002 dated February 10, 1997, thereby
exposing the funds to risk of loss, misuse or
misappropriation.
Stop the excessive grant of cash advances for
operating expenses to the Disbursing Officer. We
recommend that in lieu thereof, the Disbursing
Officer be allowed to set up a Petty Cash Fund of
70,000.00, more or less, where payments of
recurring operating expenses of the City not
exceeding 15,000.00 per transaction could be
made through a Petty Cash Voucher and which she
could replenish when her disbursements reach at
least 75% or as the need requires by submitting a
replenishment voucher with all supporting
documents duly summarized in a report of
disbursements. We further recommended that all
reimbursements to employees involving an amount
exceeding 15,000.00, subsidies to barangays,
cash advances of other officials and employees and
payments to suppliers be directly paid to them by
checks, to minimize the risk of loss or
misappropriation of funds.
410
12
6
4
2
Net Cash Provided

(Used In)
Cash Bal. Beg.
Cash Bal. End
IV-B - MIMAROPA

of the presentation of the financial statements for CY
2013 of the Province of Marinduque because the
accuracy and validity of the reported Property, Plant and
Equipment totaling 497,407,461.11 could not be
ascertained due to the failure of the Provincial General
Services Officer and the Inventory Committee to
complete the physical count of all Property, Plant and
Equipment and inclusion of PPE items of
41,949,714.03 and 15,568,000 (11.56% of total
PPE), ownership of which is doubtful because they
consist of cost of undelivered Construction Heavy
Equipment paid thru LBP loan and delivered IT
Equipment, payment of which was the subject of Stop
Payment Order in July 2010, respectively, and are the
subject of cases filed with the Office of the Ombudsman
and in NCR court.
Batas Pambansa
Bilang 2889
Feb. 23, 1920
2. Key Officials
Hon. Carmencita O.
Reyes
Ms. Erlinda D. Saguid
Ms. Ana Marie M.
Nepomuceno
Permanent
Co-terminus
Elective Officials
649
229
12
890
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
827,151
162,435
664,716
2012
780,565
199,019
581,546
(In Thousand Pesos)
2013
2012
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
427,967
349,527
78,440
394,188
349,726
44,462
2013
2012
Variance
Variance
33,779
(199)
33,978
Variance
72,531
99,290
(26,759)
(91,385)
(78,231)
(13,154)
(5,360)
(7,147)
1,787
The Property, Plant and Equipment (PPE) account

totaling 497,407,461.11 includes IT Equipment,
which was issued Stop-Payment Order in 2010,
and
undelivered Construction and Heavy
Equipment amounting to 15,568,000.00 and
41,949,714.03, respectively, overstating PPE
account by 57,517,714.03 or 11.56%. Moreover,
said PPE account does not tally with inventory
report, rendering it doubtful and unreliable.
Require the Provincial General Services Officer
(PGSO) and the Inventory Team to exert extra
efforts to undertake the complete physical count of
all PPE items and make the appropriate disclosures
on items which are the subject of cases filed.
Moreover, require the PGSO to coordinate with the
Provincial Accountant for the reconciliation and
correction of their property cards and ledger cards
and include in their work schedule the conduct of
inventory taking as part of their workload. Monitor
progress of both departments and the Inventory
Team to ensure the submission of complete
RPCPPE within the target period.
46,586
(36,584)
83,170
Cash Flows
(In Thousand Pesos)
Cash from
Cash from
Cash from
(38,126)
13,912
(24,215)
A. BACKGROUND
Provincial Governor
13,912
442,158
456,070
C. RESULTS OF AUDIT
PROVINCE OF MARINDUQUE
1. Legal Basis
(24,214)
456,070
431,855
411
Due to Other NGAs totaling to 11,875,186.88

includes unimplemented and unexpended balances
of releases/assistance from national government
agencies and unremitted collections of trust receipts
majority of which remained dormant for as long as
twenty-eight years thus, depriving both the intended
benefits that could be derived from their
constituency to avoid constant reprogramming and

reversion; Focus on those projects and activities
proposed or recommended by the members of the
local development council that are endemic to his
area or jurisdiction that will fit the genuine capability
of the provincial government to undertake such
projects directed to yield a realistic and precise
Annual Investment Plan; Require the Executive
Committee to ensure that the decision of the council
are faithfully carried out and implemented. They
may recommend special meetings by the local
development council where the problems go beyond
execution or administrative functions.
implementation and the concerned national

government agencies the opportunity for immediate
use of funds for other vital projects.
Expedite the implementation of the project to benefit
the intended beneficiaries and to avoid fast
increasing prices of supplies and materials; Initiate
representation with the source agencies for
unimplemented projects whose funds are not viable
to succeed due to high cost of materials and
request approval from them to use the fund to
augment other priority programs and projects of the
municipality;Require immediate remittance of
collections due the concerned national government
agencies and the unexpended balances to the
National Treasury as required under Executive
Order No. 431, Section 122 of GAAM, Volume I and
Sections 4.9 and 6.7 of COA Circular No. 94-013.
Pakyaw Contracts together with their supporting

documents totaling to 28,934,916.00 were not
submitted in violation of Section 3.1.1 of COA
thus precluding the Auditor from the timely review
and evaluation of the same and preventing
immediate rectification of the deficiencies that may
be uncovered in the course of the review. Moreover,
fifteen of these projects implemented were in
excess of the 500,000 limitations on contracting
through Pakyaw system in violation of Section 4.8 of
the Revised Guidelines for Implementation of
Infrastructure Projects by Administration.
Require the Provincial Treasurer to serve the

Statement of Account to MMC through its subsidiary
MR Holdings, Ltd. demanding full payment of RPT
totaling 19,253,315.36 on its Siltation and Decant
System and on the land where the structure was
erected; Instruct the Chief of Section of Revenue
Operation of the Provincial Treasurers Office to
ensure correctness of the Statement of Account
prior to its issuance to taxpayer and secure copy of
Tax Declarations from Provincial Assessors Office
to determine the assessed value of the property
which is the basis of computation of RPT.
Also, instruct the OIC-Provincial Treasurer to
continue the levy process started by the former
Provincial Treasurer in 2006 for the collection of
RPT on other property of MMC which it failed to pay
since 1996. Require the Provincial Assessor to
coordinate with the Provincial Treasurer in providing
necessary documents, tax declarations to facilitate
the computation of tax due from MMC through its
sister company, Placerdome, Inc., and subsidiary,
MR Holdings.
Submit copies of Pakyaw contracts together with

the supporting documents, within five days from
perfection thereof pursuant to COA Circular No.
2009-001, for prompt evaluation by Auditor and to
point out to management the defects of the
orders/contracts and the project itself, should there
be any, and to finally effect timely corrective
measures. Comply with the provision of Section 4.8
of the Revised Guidelines for Implementation of
Infrastructure Projects by Administration in the
succeeding implementation of projects through
Pakyaw contracting system specifically those with
labor component in excess of what is allowed to
provide work to as many laborers as possible that
could serve as their additional source of livelihood.
Real Property Tax (RPT) Delinquency of Marcopper

Mining Corporation (MMC) on Siltation and Decant
System and on the lot where the structure was
erected
totaling
16,754,825.34
and
2,498,490.02, respectively, or 19,253,315.36 for
prior years had not been collected despite the
favorable decision of the Supreme Court under G.R
No. 170532 dated April 30, 2009, thus depriving the
government of much needed funds to finance its
operation.
Various developmental projects included in the

Annual Investment Plan (AIP) amounting to
16,277,135.20 were reprogrammed to other
activities prior to their actual execution thereby
depriving their supposed to be recipients of the
benefits accorded them had these projects been
implemented as prioritized and planned.
Formulate a more realistic socio-economic
programs and projects and prioritize its
implementation according to the needs of the
412
The Design and Build contract costs amounting to

19,850,009.61 and 19,920,895.00 of the
Construction of Administrative Annex Two Storey
Building and Construction of Disaster Risk
Management Training Institute and Convention
Center, respectively, funded out of PDAF and
implemented under straight contract were found to
be excessive by 6.20% and 14.18%, respectively,
based on COA allowable cost, thus may result in a
possible disallowance in audit totaling to
3,634,078.39.
PROVINCE OF OCCIDENTAL MINDORO
Require W.J. Construction and AARCON Builders

to refund the excess in contract cost which signifies
unreasonable expenses in the amount of
1,160,055.12 and 2,474,023.27, respectively. In
all cases, require the estimator of the ABC that all
assumptions in generating the estimates be shown
in details in the cost analysis accompanied with
plans and specifications. He should continuously
be updated with information/statistics on market
prices of all construction inputs and use only unit
process that are realistic based on valid up-to-date
information to avoid occurrence of the same in the
future. The Bids and Awards Committee (BAC)
should be advised to use at all times a realistic and
detailed ABCs as the upper limit or ceiling in the
evaluation of acceptable bid prices on an equal
footing to ensure fair and competitive bid
comparison.
A. BACKGROUND
1. Legal Basis
2. Key Officials
Provincial Governor
Only 34,112,094.78 and 42,951,939.35 of the

total current and continuing appropriation for 20%
development fund of 77,639,340.00 and
105,357,951.06, respectively, was utilized for CY
2013 leaving a significant amount of unutilized
balance of 105,933,256.93, hence did not fully
contribute to the attainment of desirable socioeconomic developmental
and environmental
management outcomes that would enhance job
generation and livelihood promotion among the
constituents as conceptualized under DILG and
DBM Joint Memorandum No. 2011-1 dated April 13,
2011.
Mr. Crisostomo C.
Paras, Jr.
Permanent
Co-terminus
Elective Officials
819
9
14
842
11
Financial Position
(In Thousand Pesos)
Assets
Liabilities
Equity
2013
2012
1,116,171
351,736
764,435
1,134,756
374,582
760,174
(In Thousand Pesos)
2013
2012
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
811,438
779,993
31,445
733,101
721,981
11,120
2013
2012
Variance
(18,585)
(22,846)
4,261
Variance
78,337
58,012
20,325
Cash Flows
(In Thousand Pesos)
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End

Recommendations
Implemented
Not Implemented
Hon. Mario Gene J.

Mendiola
Ms. Nancy J. Rubio
Adhere strictly to the guidelines provided under

DILG-DBM Joint Memorandum Circular No. 2011-1
dated April 13, 2011 relative to the appropriation
and utilization of 20% Development Fund to ensure
efficient output, come up with projects with
developmental impact that would improve more the
socio-economic condition of the locality; Implement
immediately the programs and projects pertinent to
the unutilized balance of 105,933,256.93 as
embodied in the Annual Investment Plan. For
unimplemented projects which are inconsistent with
the governing rules and regulations, initiate
amendments or realignment of projects to those that
address the needs of the constituents as far as
tangible projects and programs are concerned. This
should be decided by the Provincial Development
Council, to be approved by the Executive
Committee and concurred by the Sangguniang
Panlalawigan.
3.

June 30, 1950
12
4
1
7
413
Variance
101,575
70,068
31,507
(67,677)
(108,327)
40,650
(45,280)
18,086
(63,366)
(11,381)
61,092
49,711
(20,173)
81,265
61,092
8,792
(20,173)
(11,381)
C. RESULTS OF AUDIT
1.
and to update adjustment of the Cash in Bank

account balances.

statements due to the non-reconciliation of property and
accounting records having a difference of
135,411,801.47. Also, the Cash-in Bank, Local
Currency, Current Account (LCCA) balance of
27,991,787.62 is unreliable due to the failure to
prepare regular reconciliation of the Cash in Bank
balances and the non-adjustment of reconciling items
and stale checks.
Enforce settlement of cash advances totaling

25,099,163.53, strictly comply with the guidelines
in the grant, utilization and liquidation of cash
advance and impose sanctions on accountable
officers who fail to submit liquidation reports in time.
Exert extra effort to enforce the liquidation of cash
advances of retired employees and those from
other national government agencies.
Validity, accuracy and existence of the Inventory

and Property, Plant and Equipment accounts
totaling 4,541,891.18 and 131,011,772.79, net
of depreciation respectively, could not be
determined due to the failure of the Provincial
Accountant and the General Services Officer to
reconcile their ledger and property cards contrary to
Sections 119, 120 and 13 of the Manual on the
New Government Accounting System (MNGAS) for
Local Government Units (LGUs) Vols. I and II,
respectively thereby, showing a total difference of
135,411,801.47.
Advise the Provincial Accountant to maintain

complete and updated Equipment and Supplies
Ledger Cards to facilitate verification with property
records and exhaust all possible means to locate
the necessary records to support and prove the
accuracy of the balances reflected in the financial
statements and to reconcile with the GSO records.
Prepare the necessary adjustment to arrive at the
correct Inventory and Property, Plant and
Equipment account balances for fair and accurate
presentation in the financial statements and require
the General Services Officer to prepare the
Inventory and Inspection Report of Unserviceable
Property and to request inspection for its disposal.
Non-adherence to the rules and regulations

governing the grant, use and settlement of cash
advances provided under Section 89 of PD 1445
and COA Circular 97-002 resulted in the
accumulation of unliquidated cash advances
amounting to 25,019,163.53 as of December 31,
2013, thereby exposing government resources to
possible risks of misapplication and misstatement
of both the assets and equity accounts of the
Province.
Long outstanding receivables from Smart Bills,

loans granted to various cooperatives and
individuals
and
overpayments
totaling
29,890,061.96 remained uncollected, thereby,
affecting the continuity of livelihood programs and
depriving other beneficiaries from availing capital
assistance from the Provincial Government.
Moreover, unavailability of records made the
possibility of collection even more remote.
Stop the practice of negotiating with Smart and/or
other network for the subscription of cellphone
postpaid plans with the province as corporators and
enforce collection of unpaid bills totaling
1,733,887.17 from concerned officials and
employees; and include in the massive tax
campaign the collection of receivables from
NGOs/POs totaling 26,006,265.83. Maintain
Subsidiary Ledgers for loan receivables to monitor
collections of loan amortizations from concerned
NGOs/POs and individuals.
The accuracy and reliability of the balances of Cash

in Bank accounts totaling 27,991,787.62 cannot
be relied upon due to the existence of numerous
stale checks amounting to 1,770,474.35,
unrecorded bank debit and credit memos and other
reconciling items which remained unadjusted in the
books.
Make the necessary journal entries for all valid

reconciling items to adjust the affected accounts
and the Provincial Treasurer to take proper
disposition of stale checks by following the
procedures prescribed under Section 59 of the
Manual on NGAS for LGUs.
Make proper
representations with the bank to facilitate the
furnishing the LGU with copies of debit/credit memo
414
Obligations amounting to 16,250,876.11 were

erroneously classified as Accounts Payable due to
the failure of the Accountant to strictly observe and
use the appropriate account titles as prescribed in
COA Circular No. 2010-001 and Manual on New
Government Accounting System (MNGAS) for
Local Government Unit (LGUs) Vol. III, thus
resulting in misstatement of the account balance in
the year-end financial statements. Moreover,
Unexpended balances of Due to National
Government Agency (NGAs) amounting to
885,206.81 remained dormant and not remitted to
the source agency contrary to COA Circular
No.940-013 dated December 13, 1994.
Strictly observe and use the appropriate accounts

and follow the prescribed accounting entries in
recording the transactions to ensure proper
presentation of account balances in the financial
statements and to effect the adjusting entry to
reclassify the affected liability account if not yet
paid, to bring them to correct balances in the
financial statements. Return the unexpended
balance and/or to make representation with the
source agency for the possible reprogramming of
the unexpended balances.
to properly address emerging and/or continuing

issues and concerns on women.
3.

Implemented
Not Implemented
Payments for Financial Assistance and

consultancy/job-order
contracts
totaling
were made despite incomplete/insufficient
supporting documents and with no clear cut policy
on the granting contrary to Section 4 of Presidential
Decree (PD) No. 1445 and Section 373 of the Local
Government Code of the Philippines (RA 7160).
A. BACKGROUND
1. Legal Basis

June 13, 1950
2. Key Officials
Provincial Governor
Hon. Alfonso V. Umali,

Jr
Ms. Cynthia A. Puyat
Ms. Paz P. Fortunato
Permanent
Co-terminus
Elective Officials
Disbursements totaling 96,821,111.73 charged to

20% Development Fund were not among the
priority programs and projects covered under DILG
& DBM Joint Memorandum Circular (MC) No. 20111 dated April 13, 2011 thus, funds were not fully
utilized as intended for expenditures that partake
the nature of investment and capital expenditures.
720
842
15
1,577
11
Ensure the optimal utilization of the fund for the

purpose as stated in the Joint Memorandum
Circular to help achieve socio economic
development of the Province.
12
1
11
0
PROVINCE OF ORIENTAL MINDORO
Stop the grant of financial assistance to individuals

and groups which are not for public purpose and
ensure that all disbursements of government funds
are supported with complete and sufficient
supporting documents to establish the validity and
regularity of the transactions.
We also
recommended recording all financial assistance
subject to liquidation as Due from NGOs/POs, Due
from NGAs/LGUs and to account it as donation only
after liquidation to ensure that public funds are used
for the intended purpose.

Recommendations
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
The Management failed to prepare GAD Plan and

Budget and to allocate the 5% of their appropriation
for GAD related programs, projects and activities
contrary to Sections 4.C.3 and C.1(1) of the
Philippine Commission on Women (PCW), DILG,
DBM and NEDA Joint Circular No. 2013-01 thus,
endeavor toward gender responsiveness is still
wanting.
Prepare and submit GAD Plan and budget as well
as the accomplishment report to the DILG and to
allocate 5% of the annual budget for GAD related
activities in compliance with the provisions of PCW,
DILG, DBM and NEDA Joint Circular No. 2013-01
415
2,584,093
736,552
1,847,541
2012
2,574,044
721,616
1,852,428
(In Thousand Pesos)
2013
2012
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
877,185
709,458
167,727
1,005,044
839,997
165,047
Variance
10,049
14,936
(4,887)
Variance
127,859
130,539
(2,680)
Cash Flows
(In Thousand Pesos)
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
2013
2012
301,594
284,642
16,952
(254,096)
229,834
(483,930)
47,498
587,728
635,226
54,808
532,920
587,728
(7,310)
54,808
47,498
determined due to Misclassification of Donation

(878) and Other MOOE (969) accounts totaling
7,556,823.32, thus understating the asset and
other affected accounts. Absence of approved
procurement plan and procurement are not
meticulously done, thus resulting in reimbursement
of expenses amounting to 598,854.40 and nonwithholding of VAT and other taxes.
Lacking/missing documentary requirement to
expenses totaling 1,147,064.50.
Variance
For the Accountant to prepare journal entries to

record the procured computers and projectors
totaling 744,800.00 and compute the depreciation
and see to it that the Disbursement vouchers are
supported with the necessary documentary
requirements. For the Budget Officer to classify and
identify the specific expense accounts to be used
under various programs and activities to avoid
charging all expenses either to Donations or Other
MOOE. For the General Service Officer to require
the officials of the Local School Board to prepare
the Annual Procurement Plan for supplies and
materials
C. RESULTS OF AUDIT
1.
The Auditor rendered aqualified opinion on the financial

statements due to non-reconciliation of the difference of
71.71 million between the accounting and property
records of Furniture, Fixtures and Equipment; failure to
conduct physical inventory of Property, Plant and
Equipment (PPE) for the General, Special Education
and Trust Funds amounting to 1,516,034,957.98,
24,211,511.53 and 45,601,488.54, respectively; nonprovision of depreciation to land improvements, and
electrification, power and energy structures booked
under General Fund valued at 16,714,082.91 and
855,973.73, respectively; inclusion of semi-expendable
property amounting to 435,204.00 in the list of PPE;
and non-recognition in the books of account of the
donated ambulance and other vehicles from various
agency donors.
2.
Cash advances totaling 4,438,588.40, of which

the total amount of 849,953.14 required for
immediate liquidation pursuant to COA Circular
No. 2012-004 dated November 28, 2012, remained
unliquidated at the end of the year due to nonliquidation by the concerned Accountable Officers
within prescribed period, thus exposing the funds to
risk of misappropriation
3.

Implemented
Not Implemented
11
1
3
7
PROVINCE OF PALAWAN
A. BACKGROUND
1. Legal Basis
2. Key Officials
Provincial Governor
Require the concerned officials and employees to

prepare the supporting documents to be attached to
the Liquidation Report for the immediate
settlement/liquidation of their outstanding cash
advances. Compel the Accountable Officers
concerned to immediately liquidate their cash
advances particularly those outstanding as of
December 31, 2011 totaling 849,953.14,
otherwise, the consequences of failure to liquidate
as prescribed in Section 9.0 of COA Circular 2012004 shall be instituted.

Recommendations
Republic Act No.1363

1903
Hon.Jose Ch. Alvarez
Mr. Elino P.
Mondragon
Ms. Arlene P.
Sabellina,
Permanent
Co-terminus
Elective Officials
The accuracy of expenses totaling 9,302,742,22

charged to the current and continuing appropriation
of the Special Education Fund (SEF) could not be
416
947
1,641
15
2,603
23
due to absence of details, thus the year-end

balance is unreliable.
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
3,677,447
1,207,875
2,469,572
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
1,536,426
1,315,463
220,963
2012
3,514,497
1,174,948
2,339,549
Variance
162,950
32,927
130,023
2012
Variance
1,460,734
1,094,974
365,760
75,692
220,489
(144,797)
2.
Unliquidated cash advances increased from

79,389,603.16 as of December 31, 2012 to
92,712,296.25 in December 31, 2013 despite
written demand to liquidate such cash advances
due to Managements non-compliance to the
provisions of Section 89 of Presidential Decree No.
1445 and COA Circular No. 97-002 dated February
10, 1997 on the grant, utilization and liquidation of
cash advances which resulted in the overstatement
of cash and understatement of expenses and may
result to possible misuse of public funds.
Ensure that all cash advances are fully liquidated at
the end of each year to avoid accumulation of the
same. Strictly monitor the liquidation of cash
advances by sending demand letters regularly,
particularly to accountable officers who are still in
active service. In case of failure to liquidate the
same despite the demand, withholding of the
payment of any money due them may be made
pursuant to Section 9.3.2 of the COA Circular 97002. We further recommended that the Provincial
Governor institutes appropriate sanctions pursuant
to Section 9 of COA Circular No. 2012-004 dated
November 28, 2012 against those accountable
officers whose cash advances as of December 31,
2011 remained unliquidated as of this date, despite
of the demand and withholding of their salaries.
Cash Flows
(In Thousand Pesos)
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
2013
2012
Variance
326,108
282,831
43,277
(70,765)
(10,511)
(60,254)
(121,385)
(119,463)
(1,922)
133,958
486,027
619,985
152,856
333,171
486,027
(18,898)
152,856
133,958
C. RESULTS OF AUDIT
1.

statements for the following reasons:
The recorded balances of Cash in Bank accounts

showed a difference of 60,597,240.29 against
confirmed bank balance of 630,464,786.60.
Outstanding checks totaling 61,095,089.98
include stale checks of 2,114,316.66, thus casting
doubt on the accuracy, propriety and reliability of
the accounts; and
The existence, reliability and validity of the

recorded balances of the Property, Plant and
Equipment (PPE) account as of December 31, 2013
totaling to 2,457,667,344.86 (at cost), could not
be ascertained due to non-completion of the
physical inventory taking conducted by the
Inventory Team, and the non-preparation and
submission of the Report on the Physical Count of
Moreover,
the
recorded
unreconciled
difference/beginning balances in the electronicNGAS Subsidiary Ledgers cannot be established
Disbursements totaling 57,246,883.21 made by

debiting the bank account of the Provincial
Government of Palawan in January 2013 for the
procurement of heavy equipments were not
supported by duly approved disbursement vouchers
in violation of Section 4 of Presidential Decree (PD)
No. 1445, thereby casting doubts to the propriety
and validity of the disbursements. Moreover,
supporting documents for the said procurement
were incomplete contrary to COA Circular No. 2012001 dated June 14, 2012 thereby casting doubts as
to its compliance with the provisions of Republic Act
No. 9184 and its Revised Implementing Rules and
Regulations and impeding conduct of auditorial
review.
We recommended that the subject transaction be
thoroughly reviewed and that the officials who
authorized the debits to the LBP account of the
PGP be made to immediately answer for the
irregularity of the transactions amounting to
57,246,883.21. Henceforth, the provisions of
Section 4 of P.D. No. 1445 and the procedures for
the disbursement of government funds must be
strictly observed, thus no disbursement shall be
made, whether in the form of cash, check, authority
417
to debit bank accounts or any other authorized

mode of payment, unless it is supported by duly
approved disbursement voucher.
the following: kind of financial assistance (medical,

educational, burial, etc),approval limits for specific
cases, including on the frequency of grants to each
individual, criteria in granting the donation and the
documentary requirements for each particular case,
all cases should be referred to Provincial Social
Welfare Development Office (PSWDO) for eligibility
evaluation and the case study report prepared be
part of the supporting documents of the claim.See
to it that the applicable laws, rules and regulations
particularly Section 335 of RA 7160 and Section
4(2) of PD 1445 are observed in the disbursement
of public funds to avoid disallowance in audit.
Further, we recommended for strict observance of

the provisions of COA Circular No. 2012-001 dated
June 14, 2012 and Republic Act No. 9184 and its
Revised IRR and for the immediate submission of
the aforementioned lacking supporting documents
as well as the authenticated photocopies of the
Class A documents of JVF Commercial
maintained by the BAC pursuant to Section 23 of
the Revised IRR of RA No. 9184 for audit purposes.
Fund transfers to various municipalities for the

Construction of School Building and financial
assistance to Palarong Panlalawigan 2014 totaling
10,810,000.00 were directly charged to Subsidy to
Local Government Units (Account 874) instead of
Due from LGUs (Account 138), contrary to Section
4(2) of PD 1445 and COA Circular No. 94-013
dated December 13, 1994, thus understating the
receivables account and overstating the expenses
and providing no basis for monitoring of fund
utilization and reporting which gave risk of nonutilization of funds for the intended purpose.
We recommended that the programs and projects

under the 20% Development Fund should strictly be
in accordance with the guidelines prescribed in the
DILG-DBM Joint Memorandum Circular (JMC) No.
2011-1 dated April 13, 2011 on the appropriation
and utilization of the 20% Development Fund on
programs and projects that partake the nature of
investment or capital expenditures that would
generate jobs and livelihood opportunities for the
constituents of the Province.
Ensure that fund transfers to implementing agencies

are covered by Memorandum of Agreement setting
forth the scope of programs/projects, requirement of
the submission of fund utilization/liquidation reports,
project monitoring and to provide bases for
monitoring the proper use of such government
funds.
The Provincial Governor should require the OICProvincial Accountant to make the necessary
adjusting and correcting entries to properly record
the fund transfer as receivables account (Due from
LGUs-Account 138) and furnish the audit team copy
of the JEV reflecting the same. Furthermore,
demand the submission of liquidation reports of the
implementing agencies pursuant to COA Circular
No. 94-013 and submit the same to the Auditor.
Various programs and projects funded from the

20% Development Fund of the Provincial
Government of Palawan totaling 49,503,035.67
and 13,459,628.05 for Calendar Years (CYs)
2012 and 2013, respectively, were not related to the
developmental projects as set forth in the DILGDBM Joint Memorandum Circular (JMC) No. 2011-1
dated April 13, 2011, thus, sacrificing other priority
development programs and projects that could
provide maximum benefits to the constituents of the
Province.
We also recommended that the Management

should strictly observe that the appropriations for
the said fund be supported with identified, detailed
and specific programs and projects and ensure that
the use of such fund shall be restricted to those
priority development projects identified in the
guidelines.
Failure on the part of Management to implement
strictly the said JMC on future transactions of the
20% Development Fund, whether willfully or through
negligence, shall be subjected to the sanctions
provided under the Local Government Code and
under such other applicable laws.
Donations and financial assistance amounting to

24,454,484.44 were granted without appropriate
and complete documentation due to the failure of
the Provincial Government of Palawan (PGP) to
establish a well-defined policy and guideline on the
grant of financial assistance, in violation of
Sections 2 and 4(2) of Presidential Decree (PD)
1445 and Section 335 of Republic Act (RA) 7160,
thus casting doubts on the propriety and validity of
said transactions and exposing government funds
to wastage or misappropriations.
3.

Recommendations
Implemented
Not Implemented
Request the Sangguniang Panlalawigan to enact a

resolution prescribing the policies and guidelines on
the grant of donation/financial assistance containing
418
14
5
9
-
PROVINCE OF ROMBLON
C. RESULTS OF AUDIT
1.
A. BACKGROUND
1.
Legal Basis
2.
Key Officials

of the presentation of the financial statements for CY
2013 of the Province of Romblon because the reliability
of the net book values of Property, Plant and Equipment
(PPE) of 237,233,329 and Inventory items at
15,874,419 as of December 31, 2013 could not be
ascertained as to existence and valuation due to the
failure of the Province to complete the physical count of
its property and inventory items and the absence of
inventory reports, property and ledger cards and other
property records. Moreover, the accuracy and reliability
of the Cash in Bank-Local Currency, Current Account
balance amounting to 106,230,881 as of December 31,
2013 could not be ascertained due to the delay in the
submission of monthly Bank Reconciliation Statements.
Republic Act No. 38

January 1, 1947
Provincial Governor
Hon. Eduardo C.
Firmalo
Ms. Lorelie Y. Manafo
Mr. Ranilo F. Fruelda
Permanent
Co-terminus
Elective Officials
884
13
897
2.
The accuracy and reliability of the Cash in

Bank - Local Currency, Current Account balance
amounting to 106,230,880.74as of December 31,
2013 could not be ascertained due to the delay in
the submission of Bank Reconciliation Statements,
contrary to Section 74 of PD No. 1445 and COA
11
Financial Position
(In Thousand Pesos)
Assets
Liabilities
Equity
2013
2012
904,365
403,517
500,848
827,061
295,462
531,599
Variance
Reconcile regularly the balances appearing in the

ledgers and the cashbooks to ensure their
correctness, which in turn will be the basis in the
reconciliation with the bank balances; and ensure
the completion and submission of bank
reconciliation statements together with the paid
checks, debit/credit advice within the timeframe
allowed by COA regulations so that if there would
be errors, necessary adjustments could be made in
the accounting records.
77,304
108,055
(30,751)
(In Thousand Pesos)
2013
2012
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
499,418
432,106
67,312
455,307
390,248
65,059
2013
2012
185,528
181,450
4,078
(256,349)
(186,377)
(69,972)
(29,088)
29,088
(70,821)
220,845
150,025
(34,015)
254,860
220,845
(36,806)
(34,015)
(70,820)
Variance
44,111
41,858
2,253
Cash Flows
(In Thousand Pesos)
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
Variance
Cash advances from various accounts accumulated

to a remarkable year-end balance totaling
24,034,367.08. Out of this balance, the total
amount of 23,819,862.45 aging over 30 days to 5
years and above remained unliquidated for a long
period of time in violation of Section 89 of PD No.
10, 1997, thus exposing government funds to
possible loss and/or misuse.
Compel all accountable officials and employees
through demand letters to immediately liquidate
their outstanding cash advances; cause or order
the withholding of the payment of salaries of
accountable officials and employees if they still fail
or persistently refuse to settle/liquidate their cash
advances and impose the sanctions provided under
the penal provision of Section 128 of PD NO. 1445;
419
CITY OF CALAPAN
and/or study the possibility of filing the appropriate

charges to enforce settlement thereof.
A. BACKGROUND
Non-adherence to Sections 28 and 152 of the

Manual on the New Government Accounting
System, Volume III by the Provincial Accountant
resulted to the existence of a huge discrepancy of
1,482,832.78 between the reciprocal accounts
Due from Other Funds (Code 144) of 365,817.83
and Due to Other Funds (Code 424) amounting to
1,848,650.61, rendering the year-end balances of
the accounts unreliable.
1. Legal Basis
2. Key Officials
City Mayor
City Treasurer
City Accountant
Exert extra effort to reconcile the huge difference

totaling 1,482,832.78 (all Funds) between the
reciprocal accounts Due from Other Funds and Due
to Other Funds by identifying the causes of
discrepancies in the corresponding subsidiary
ledgers and to effect the immediate adjustments in
Permanent
Co-terminus
Elective Officials
The Province failed to comply with the minimum

GAD requirement of at least 5% of its Annual
Budget for FY 2013 and implemented projects
which are non-GAD related and not duly supported
with GAD Plan, contrary to the DBM/NEDA/PCW
Joint Circular No. 2004-1 dated April 5, 2004 and
the General Provisions of the General
Appropriations Act (GAA) for Fiscal Year 2012,
thus GADs objective of implementing programs,
projects and activities that shall contribute to
poverty alleviation and promote economic
empowerment especially of marginalized women in
the society was not fully achieved.
4. No. of Barangays
518
773
13
1,304
62
Financial Position
(In Thousand Pesos)
2013
2012
Variance
648,909
301,434
347,475
771,639
300,258
471,381
(122,730)
1,176
(123,906)
(In Thousand Pesos)
2013
2012
Variance
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
467,451
447,377
20,074
455,946
421,921
34,025
2013
2012
Assets
Liabilities
Equity
11,505
25,456
(13,951)
Cash Flows
(In Thousand Pesos)
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End

Recommendations
Implemented
Not Implemented
Hon. Arnan Panaligan

Ms. Gondelina B. Lumanglas
Mr. Edgardo C. Basilan
Formulate a meaningful GAD Plan and Budget

embodying the set of programs, projects and
activities that directly address gender issues
especially womens concerns in accordance with
the General Provisions of the General
Appropriations Act on Programs and Projects
related to Gender and Development and in strict
adherence to DBM/NEDA/PCW Joint Circular No.
2004-1 dated April 5, 2004. The GAD Plan should
be designed to ensure that only GAD related
projects are undertaken during the budget year
adequately funded with resources which should be
at least 5% of theAnnual Budget of the Province.
3.

March 21, 1998
16
0
4
12
420
Variance
73,933
42,148
31,785
(69,748)
(66,427)
(3,321)
2,700
(6,212)
8,912
6,885
77,121
84,006
(30,491)
107,612
77,121
37,376
(30,491)
6,885
C. RESULTS OF AUDIT
Special Education Tax Income accounts for

calendar year 2013 and the year thereafter.
1. Auditors Report on the Financial Statements

statements due to inaccurate balances of Real Property
Tax (RPT) Receivable and Special Education Tax (SET)
Receivable accounts as of December 31, 2013 totaling
14,127,158.68 and 1,227,160.61, respectively
brought by the failure of the Accounting Department to
fully establish at the beginning of the year the RPT and
SET Receivables based on the Real Property Tax
Account Register. Moreover, the accuracy and validity of
Property, Plant and Equipment account balances of
533.77 million could not be ascertained due to the
continuous failure of the General Service Department to
finish the physical inventory of Property, Plant and
Equipment, prepare the Report on the Physical Count of
Property, Plant and Equipment (RPCPPE) and reconcile
the results thereof with accounting records.
2.
Unutilized balance of the Priority Development Fund

(PDAF) totaling 1,798,482.27 was not returned to
the source agency for reversion to the
unappropriated surplus of the General Fund in
violation of item 3.4 of National Budget Circular No.
476 dated September 20, 2001, COA Circular No.
94-013 dated December 13, 1994, and Supreme
Court Decision G.R. No. 208566; G.R. No. 208493;
and G.R. No. 209251, all dated November 19,
2013.
Conduct initial investigation to determine the city

officials liable for utilizing the unexpended portion of
the Disaster/Calamity Fund.
The General Services Department continuously

failed to conduct a complete physical inventory of
the Property, Plant and Equipment (PPE), prepare
the inventory report by year of acquisition starting
on the current year downward and reconcile the
results thereof with accounting records, thus the
accuracy and validity of the Citys PPE account
balance of 533.77 million were not ascertained, in
violation of Sections 114 and 124 and Section 13 of
the MNG AS for LGUs, Volumes I and II.
Create an Inventory Committee with specific time
frame to complete the conduct of the actual count
of the PPE of the City, the preparation of RPCPPE
and the reconciliation of the accounting and
property records. For those PPEs found to be
unserviceable, report them in the Inventory and
Inspection Report for Unserviceable Property
(IIRUP) and dispose them in accordance with COA
rules and regulations.
Prepare the list of unutilized PDAF and use the

same as the basis for the preparation of
disbursement vouchers for the refund of the
unutilized balance of PDAF totaling 1,798,482.27
to the source agencies in compliance with the latest
Supreme Court ruling on PDAF.
Unexpended portion of Calamity fund/ Local

Disaster Risk Reduction Management Fund
(LDRRMF) of 20,991,697.00 utilized to augment
the budget deficiency per Sangguniang Panlungsod
Resolution No. 70 dated November 29, 2011 was
not in accordance with Section 3 of Rule 18 of the
IRR of RA 10121, thus depleting the Disaster Fund
of the City.
The accuracy of the balances of Real Property Tax

(RPT) Receivable and Special Education Tax (SET)
Receivable accounts as of December 31, 2013
totaling 14,127,158.68 and 1,227,160.61,
respectively, cannot be ascertained due to the
failure of the Accounting Department to fully
establish at the beginning of the year the RPT and
SET Receivables based on the Real Property Tax
Account Register in violation of Section 20 of the
Manual on New Government Accounting System
(MNGAS) for Local Government Units (LGUs),
Volume I.
Implementation of twelve projects costing

22,175,554.21 reported cost deficiencies totaling
3,980,462.85 due to various defects identified in
the COA Technical Evaluation and Inspection
Reports.
Require the City Engineer and the City Project
Inspectorate Team to enforce immediate corrective
measures relative to the cost deficiencies noted in
the conduct of inspection of various infrastructure
projects to avoid disallowance in audit. We also
recommended that the City Engineer and the City
Inspectorate Team immediately submit justifications
on the other projects with noted deficiencies by the
team of the COA Technical Audit Specialist.
3.
For the City Accountant to request from the City

Treasurer a duly certified list showing the name of
the year and adjust the books of accounts of the
City effecting corrections to RPT and SET
Receivables and Deferred Real Property and

Recommendations
Implemented
Not Implemented
421
18
3
12
3
CITY OF PUERTO PRINCESA
C. RESULTS OF AUDIT
1.
A. BACKGROUND
1. Legal Basis

of Puerto Princesa for CY 2013 due to the material
effects of the noted cash deficit of 542,320,265.86,
non-completion of the reconciliation of Property, Plant
and
Equipment
(PPE)
accounts
totaling
3,669,075,427.81 and non-transfer of the unexpended
portion of the CDRRMF amounting to 258,045,750.24
as discussed in the Report.

As amended
October 23, 1972
2. Key Officials
City Mayor
City Treasurer
Hon. Lucilo R. Bayron

Ms. Ma. Corazon A.
Abayari
Ms. Aida G. Dusong
City Accountant
2.
The continuous incurrence of obligations by the City

even with insufficient cash resulted in a cash deficit
of 542,320,265.86 as of December 31, 2013,
indicating that trust collections, City Disaster Risk
Reduction and Management Fund (CDRRMF), 20%
Development Fund and Continuing Appropriations
were misapplied and that the City might not be able
to meet its current obligations, in violation of
Sections 305 (e) and 337 of R.A. No. 7160 and
Section 4 (3) of P.D. No. 1445, thereby adversely
affecting the cash flow of the ensuing year and
facing risks of legal suits from unpaid creditors.
Permanent
Co-terminus
Elective Officials
4. No. of Barangays
790
2,143
13
2,946
66
Advise the Local Finance Committee and other

officials concerned to make use of the cash flow
analysis in monitoring cash inflows and outflows to
ensure that trust liabilities are used only for their
intended purpose; Ensure that cash is actually
available before entering into contracts and
certifying funds available thereon; and Prioritize
expenditures only to projects, programs, and
activities, which are highly necessary and cannot be
dispensed with.
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
3,779,479
2,068,129
1,711,350
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
1,785,564
1,267,704
517,860
2012
2,953,773
1,388,586
1,565,187
2012
Variance
825,706
679,543
146,163
Variance
1,802,172
1,387,822
413,350
(16,608)
(120,118)
104,510
2013
2012
Variance
150,617
208,641
(58,024)
(295,590)
(332,352)
36,762
271,757
(12,339)
284,096
126,783
210,398
337,181
(136,050)
346,448
210,398
262,833
(136,050)
126,783
Conduct an in-depth investigation to determine the

reason(s) why the said deficit was incurred and the
corresponding officials responsible. If evidences
warrant, administrative and/or criminal proceeding
should be initiated against those personnel
determined responsible and liable under Articles
217 and 220 of the Revised Penal Code of the
Philippines.
Cash Flows
(In Thousand Pesos)
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
422
Failure of the City to complete the reconciliation of

physical inventory count with the accounting records
due to incomplete stock cards and necessary
documents that could prove the correctness,
condition, ownership and existence of various
property,
plant
and
equipment
totaling
3,669,075,427.81, thereby casting doubts on the
reliability of the account balances as of December
31, 2013.
For the Inventory Committee to fast track the

completion of the reconciliation of the physical
inventory count and accounting records, and furnish
the Audit Team with the said report. For the City
Accountant to (a) maintain the inventory records
with complete information as required under Section
114 of Manual on NGAS, Volume I; (b) support the
agency trial balances with complete subsidiary
schedules of PPE; (c) re-compute the depreciation
allowances; and (d) subsequently make the
necessary adjustments.
include therein a provision that all charges made

against the CDRRMF for the purchase of land for
relocation sites in CY 2011-2013 be restored to
CDRRMF and subsequently transferred/ deposited
to the Trust Fund-CDRRMF account. Return to
CDRRMF of the amount disbursed for public
cemetery is likewise recommended.
Further, the CDRRM Council and CDRRMO should
revise/update the Disaster Risk Reduction and
Management
Plan
and
reprogram
all
acquisition/purchase
of
land
to
other
projects/programs/activities which are DRRM
related as identified or enumerated in RA 10121
and its IRR, DILG MC No. 2012-73, NDRRMCDBM-DILG JMC No. 2013-1 and all other pertinent
guidelines. The CDRRM Plan including the monthly
and annual report on CDRRMF utilization should be
submitted to the Office of the Civil Defense (OCD)
for review and evaluation.
Out of the 258,045,750.24 accumulated

unexpended balances of the City Disaster Risk
Reduction and Management Fund (CDRRMF) for
CY 2010-2013, only 38.1 million deposits in the
Trust Fund bank account is available as cash back
up as of December 31, 2013. The remaining
amount is not yet transferred from the General Fund
to Trust Fund account contrary to Section 21 of RA
10121.
Instruct the City Treasurer to immediately transfer

and deposit the unexpended balance of CDRRMF
for CY 2013 to Trust Fund bank account amounting
to 64,235,382.65. Further, the amount of 1.9
million erroneous withdrawal be restored to Trust
Fund DRRM bank account. Engage the collective
efforts of the Treasury department to ensure the
eventual recovery and transfer of the unexpended
balance of CDRRMF for CY 2010-2012 so that said
funds are readily available to be utilized in mitigating
or preventing disasters and that the constituents of
the City shall be assured of adequate funding in
case of calamities.
Implementation of the Proposed New Puerto

Princesa City (PPC) Hall Project (simply as
Project) amounting to 739,827,333.00 was found
not compliant with the prescribed procurement
procedures provided under Republic Act (RA) No.
9184 and other procurement laws, rules and
regulations, thereby casting doubts on the results of
the bidding undertaken/facilitated by the Bids and
Awards Committee (BAC), BAC Secretariat and the
Technical Working Group (TWG) assigned to that
project.
We recommended that: (a) The Local Chief
Executive (LCE) to require those concerned officials
and employees involved in the procurement,
particularly the members of the BAC, Secretariat
and the TWG, of the Proposed New PPC Hall
render explanation or justification on the above
deficiencies and violations observed. Erring officials
and employees who are found guilty under the
provisions of RA 9184 and its IRR may be held
administratively liable in accordance with Civil
Service Rules, RA 6713, RA 3019 and other
pertinent laws, rules and regulations; and
There was irregularity in the funding source for the

acquisition/purchase of lands to be used as
relocation sites in CY 2011-2013 amounting to
61,394,290.57 which was funded from the
CDRRMF, thus reducing the said fund by the same
amount that could have been used for disaster risk
reduction, preparedness and mitigation purposes.
Said purchase/acquisition should have been
appropriately charged to the 20% Development
Fund in accordance with Section 3.1.8 of DILGDBM Joint Memorandum Circular No. 2011-1 dated
April 13, 2011. In addition, acquisition of land for
public cemetery is not among those prescribed to
be funded under CDRRMF nor was it a DRRMrelated project, thus, the charging of 3 million
against CDRRMF appropriation is without basis.
The management to strictly abide by the standards

set forth by the RA No. 9184, its Revised IRR and
other relevant laws on government procurement.
The LCE, as head of the procuring entity, should
ensure that the members of the BAC and TWG shall
give utmost priority to BAC assignments over all
other duties and responsibilities, until the
requirements for the said assignments at hand are
completed (Section 14.3 of the IRR). The existing
composition of BAC and the TWG should exercise
due diligence on the evaluation of bid and postqualification procedure, ensure that the technical
and financial qualifications of a bidder meets all the
We therefore recommended that subsequent

payments of land acquisitions for relocation sites
and public cemetery using the CDRRMF
appropriation be discontinued. The Sangguniang
Panlungsod should also rectify/amend all related SP
resolutions and ordinances to comply with DILGDBM Joint Memorandum Circular No. 2011-1 and
423
requirements and conditions specified in the

Bidding Documents.
additional 1.5% from each additional fund from

other sources. Further, we recommended that the
Management strictly comply with DILG MC No.
2012-120 especially on the budgetary requirement.
The grant of retirement benefits under the Early

and Voluntary Separation Incentive Program
totaling 95,335,480.79 to officials and employees
who retired during the period January 2011 to April
2013 is in violation to Section 28(b) of
Commonwealth Act (CA) No. 186, as amended by
Republic Act (RA) No. 4868 otherwise known as the
Teves Retirement Law, thereby reducing the funds
for the delivery of basic services to the public.
3.

Implemented
Not Implemented
Stop the practice of granting additional retirement

incentives without legal basis and to demand refund
of the retirement incentives given during the period
January 2011 to September 2013 from the
concerned retired officials and employees because
to allow the payees to retain the cash retirement
award would amount to their unjust enrichment to
the prejudice of the City Government.
Collectivity of the outstanding loans and other

receivables released to the constituents of the City
are remote due to inadequacy of documents and
lack of monitoring reports from its implementing
division, thereby, aggravated the cash deficit of the
City.
Intensify and exert effort in collecting the loan
releases by sending demand letters and applying all
legal remedies available. Investigation should be
conducted to determine the persons responsible for
the outcome of the Kabuhayan Program.

Recommendations
Allocation of one percent (1%) of the Internal

Revenue Allotment (IRA) for the strengthening and
implementation of the Programs, Projects and
Activities (PPAs) of the Local Councils for the
Protection of Children (LCPC) per Memorandum
Circular (MC) No. 2012-120 dated July 4, 2012 of
the Department of the Interior and Local
Government (DILG) was under budgeted by
8,890,193.37,
thereby
affecting
the
implementation of the PPAs, operations of the
rehabilitation centers and community services.
We recommended the LCPC to (a) submit the items
enumerated in Part II of DILG MC No. 2012-120, (b)
stop the granting of honorarium to the BCWPC, (c)
coordinate with the LCPC Barangay Level on the
reports to be submitted to this Office, and (d) submit
the implementing rules and regulation of Ordinance
No. 416.
We also recommended the City Budget Office to
submit a detailed budget for the LCPC and
implementation of Ordinance No. 416 with
appropriation of 5% of the gross income and
424
18
6
6
6
C. RESULTS OF AUDIT
V BICOL REGION
1.

statements due to the following:
PROVINCE OF ALBAY
A. BACKGROUND
1. Legal Basis
The correctness and accuracy of the Cash in Bank,

LCCA account, in the amount of 849,639,891.21
could not be ascertained due to unadjusted prior
years and current years reconciling items and stale
checks
totaling
8,829,091.21
and
10,814,026.94, respectively, for fifteen bank
depository accounts, the absence of Bank
Reconciliation Statements (BRS) for three (3)
current accounts and BRS for four (4) current
accounts were not updated. Likewise, various
accounting errors were noted on the transactions
affecting the Cash in Bank, LCCA, for the Share
from Development of National Wealth, with a book
balance of P 69,951,811.85; and
The Stocks Cards and Property Cards maintained

by the General Services Office were not reconciled
with the accounting records because of the
absence of Supplies Ledger Cards (SLC) and
Property, Plant and Equipment Ledger Cards
(PPELC) at the Accounting Office, thereby, casting
doubts on the accuracy and reliability of the
balances of the Inventories and Property, Plant and
Equipment valued in the books at 21,738,254.83
and 1,145,234,731.16, respectively, as of
December 31, 2013; The inadequacy of records did
not permit us to apply adequate alternative
procedures to determine the fairness of
presentation of the account.
2.
The balance of the Cash- in Bank for Special

Account of the PGA from its share in the utilization
of national wealth (royalties from share of energy
sources and excise taxes from mining) as of
December 31, 2013 in the amount of
69,951,811.85 is unreliable due to various
accounting errors which resulted in the net
understatement of the Cash- in Bank for Special
Account - Royalties and Mining Taxes by 16,
340,614.53.

October 26, 1945
2. Key Officials
Provincial Governor
Provincial
Accountant
Hon. Joey S. Salceda

Mr. Pedro E. Ibasco, Jr.
Ms. Lilybeth V.
Reforsado
Permanent
Co-terminus
Elective Officials
899
1,381
15
2,295
15
Financial Position
(In Thousand Pesos)
Assets
Liabilities
Equity
2013
2012
3,229,108
1,247,047
1,982,061
2,998,048
1,295,098
1,702,950
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
2012
Variance
231,060
(48,051)
279,111
Variance
1,241,660
842,106
399,554
1,241,549
929,037
312,512
111
(86,931)
87,042
2013
2012
208,183
202,983
5,200
3,460
(292,115)
295,575
2,192
61,351
(59,159)
213,835
883,146
1,096,981
(27,782)
910,928
883,146
241,617
(27,782)
213,835
Cash Flows
(In Thousand Pesos)
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
Variance
The Accounting Unit to effect the suggested journal

entries to properly account the revenues from
royalties and excise taxes in the Special AccountShare from Development of National Wealth; The
Accounting and Treasury Departments immediately
transfer the total amount of 16,340,614.53 by
drawing a check in the General Fund Proper and
deposit the same to the bank depository account of
the Special Account- Share from National Wealth;
and
425
Make proper representation with the DBM to

release the shares of the Province of Albay from the
proceeds in the utilization and development of
national wealth directly to the bank account of the
Special Account Royalties and Mining Taxes at
the Land Bank of the Philippines with Bank Account
# 0132-0268-82 instead to the bank account of the
General Fund Proper (Sub- Code 01).
and failure of the recipient barangays to inform the

Provincial Planning and Development Office
(PPDO) upon project completion and to submit the
liquidation papers to the Provincial Accounting
Office despite the lapse of time, not in keeping with
Items 5.0 and 6.1 and 6.2 of the PGA Guidelines on
the Availment of the 100,000.00 for Barangay
Development Projects.
Reconciliation of the Stocks Cards and Property

Cards maintained by the General Services Office
with the accounting records was not conducted due
to the absence of Supplies Ledger Cards (SLC) and
Property, Plant and Equipment Ledger Cards
(PPELC) at the Accounting Office, as required
under Section 114 of the Manual on the New
Government Accounting System For Local
Government Units, Volume I, thereby casting
doubts on the accuracy and reliability of the
balances of the Inventories and Property, Plant and
Equipment valued in the books at 21,738,254.83
and 1,145,234,731.16, respectively, as of
December 31, 2013.
Management strictly impose upon the barangay

officials concerned to report promptly the
completion of development projects to the PPDO
pursuant to the PGA Guidelines on the Availment of
the 100,000.00 for Barangay Development
Projects; The PEO conduct a periodic monitoring of
the implementation of barangay development
projects funded by the PGA through fund transfers
and submit a monitoring report thereon to serve as
basis in identifying the completed barangay
development projects; and
The Provincial
Accountant through the City/Municipal Accountants,
demand in writing from the barangay officials
concerned the immediate liquidation of fund
transfers for completed barangay development
projects to prevent the accumulation of huge
balance of unliquidated fund transfers.
Prepare and maintain updated Supplies and PPE

Ledger Cards, in compliance with Section 114 of
MNGAS for LGUs, Volume I and conduct a periodic
reconciliation thereof with the PGSO stock and
property cards to bring both records into agreement
and ensure a correct and reliable balances of the
affected accounts in the Financial Statements. Any
discrepancies noted should be immediately verified
and promptly adjusted by the concerned office.
3.

Implemented
Not Implemented
The unutilized Priority Development Assistance

Fund (PDAF) amounting to 624,056.98 as of
December 31, 2013 was not reverted to the
unappropriated surplus of the General Fund of the
National Government, contrary to the ruling of the
Supreme Court under G.R. Nos. 208566, 208493 &
209251, all dated November 10, 2013, thus,
depriving the National Government from utilizing the
same
to
other
priority
developmental
programs/projects.
26
16
0
10
PROVINCE OF CAMARINES NORTE
A. BACKGROUND
1. Legal Basis
We recommended that the Management

immediately cause the reversion of all unutilized
PDAF funds amounting to 624,056.98 to the
General Fund of the National Government in full
compliance with the Supreme Court ruling on the
matter.

Recommendations
Republic Act. No. 2809

March 3, 1919
2. Key Officials
Provincial Governor
Liquidation of current and prior years fund transfers

to the barangays amounting to 63,121,221.83
constitute only 55% of the total releases of P
114,700,000.00 since CY 2011, leaving an
unliquidated balance of P 51,578,778.17 or 45% as
of December 31, 2013, due to poor monitoring and
validation of completed barangay development
projects by the Provincial Engineering Office (PEO)
Hon. Edgardo A. Tallado

Ms. Lorna A. Coreses
Ms. Myrna V. Sendon
Permanent
Elective Officials
426
679
64
14
757
1994 to 2013 with an aggregate amount of 9.084

million as of December 31, 2013, resulted in the
understatement of the affected expense accounts.
Further recording the same to the Other Receivable
account does not reflect the thru nature of the
disbursements made in violation of Section 44 of
NGAS Manual for LGUs, Volume III.
12
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
1,609,528
717,077
892,451
2012
1,521,852
578,475
943,377
(In Thousand Pesos)
2013
2012
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
728,033
632,501
95,532
667,750
664,557
3,193
2013
2012
Variance
87,676
138,602
(50,926)
We recommended that management: a) require the

Office of the Provincial Treasurer and the
accounting office to determine the officials who
were responsible for the transactions; b )impose
appropriate sanctions to the officials and personnel
determined responsible for the loss; and c)improve
the disbursement process by designating specific
persons to perform each function in order to
pinpoint responsibility.
Variance
60,283
(32,056)
92,339
Cash Flows
(In Thousand Pesos)
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
C.
1.
Variance
51,618
(265,567)
317,185
(39,011)
(94,868)
55,857
(10,246)
95,038
(105,284)
2,361
145,512
147,873
(265,398)
410,909
145,512
267,759
(265,397)
2,361
Conduct physical inventory taking of all its

inventories regularly which should be reported
through the preparation of RPCI as prescribed by
the existing regulations. We likewise recommended
that the Provincial Accountant sees to it that entries
in the General Ledger regarding issuance of
inventories be sufficiently documented, and
accounted for in the books. We also recommended
that issuances of Drugs and Medicines be properly
and adequately be supported to ensure the
reliability of the affected accounts.
RESULTS OF AUDIT
Auditors Opinion on the Financial Statements

correctness and reliability of the balances of the account
Property, Plant and Equipment valued in the books at
1.347 billion (net of accumulated depreciation) could
not be assured due to the non-reconciliation of the
results of the physical count with that of the accounting
records; 1.698 billion worth were not counted;
inventories valued at 29.446 million were already
issued to end users yet reports of issuance were not
submitted for proper accounting treatment, thus signified
unreconciled records between the property and
accounting office. Further, the Provincial Treasurer did
not submit disbursement vouchers (DVs) in the
aggregate amount of 9.084 million as of December 31,
2013, wherein the appropriate expense or asset
accounts could not be duly adjusted by the Provincial
Accountant.
2.
The Provincial Treasurer did not submit

disbursement vouchers (DVs) covering the years
Inventories valued at 29.446 million could not be

relied upon because Reports of the Physical Count
of Inventories (RPCI) were not submitted to the
Audit Team during the year contrary to Section 124
of NGAS Manual for LGUs, Volume I.
The results of the physical count of PPE totaling

507,866,600.55 were not reconciled with the
accounting records, hence the correctness and
reliability of the PPE balances could not be assured
contrary to Sections 124 and 114 of NGAS for
LGUs, Volume I.
We recommended that the PGSO coordinate with
the Accounting Office on the reconciliation with the
results of the physical count with the accounting
records; investigate the differences noted in the two
reports and prepare adjustments, when warranted.
The reconciliation of records will help vouch the
reliability of the PPE accounts.
427
Disbursements for repairs and maintenance of

motor vehicles and construction and heavy
equipment in the total amount of 11.876 million
were not supported by pre-repair evaluation and
warranty certificates hence, the reasonableness of
the cost of repairs could not be properly determined
and affected the propriety of the transactions.
Require the PGSO to comply with the submission of

pre-repair evaluation and approved detailed plans
of the agency showing in sufficient detail the scope
of work/extend of repair to be done in the conduct
of repair and maintenance of motor vehicles and
construction and heavy equipment in accordance
with Section 9.1.3.4 of COA Circular No. 2012-001.
We further recommend that the Provincial
Accountant see to it that disbursements relative to
these are supported with adequate documentation
before payments are effected.
2. Key Officials
Provincial Governor
Permanent
Co-terminus
Elective Officials
Procurement of medicines totaling 12.215 million

were not properly documented thus casting doubts
on the legality and propriety of transactions.
2013
Assets
Liabilities
Equity
4,496,388
1,279,222
3,217,165
2012
Variance
4,427,397
1,378,786
3,048,611
68,991
(99,564)
168,554
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
1,785,959
1,473,723
312,236
2012
Variance
1,709,400
1,518,066
191,334
76,559
(44,343)
120,902
Cash Flows
(In Thousand Pesos)
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End

Recommendations
15
7
4
4
2012
Variance
201,294
255,191
(53,897)
(97,669)
(216,417)
118,748
(145,359)
(75,710)
(69,649)
(41,734)
259,301
217,567
(36,935)
296,237
259,301
(4,799)
(36,936)
(41,734)
C. RESULTS OF AUDIT
1.
PROVINCE OF CAMARINES SUR
Auditors Report on the Financial Statement

of presentation of the consolidated financial statements
of the Province as of December 31, 2013 due to:
unreliable existence of inventory due to management
failure to conduct physical count; none submission of
SSMI and none maintenance of Stock cards of
47,661,366.55; unreconciled variance of 17.530
million and deficiencies noted in the RPCPPE,
A. BACKGROUND
1. Legal Basis
35
Financial Position
(In Thousand Pesos)
The LGU failed to transfer the unexpended

balances of CYs 2012 and 2013 Local Disaster
Risk Reduction and Management Fund amounting
to 9,964,993.80 to the Special Trust Fund
contrary to Section 21 of RA 10121 and Section
5.1.10 COA Cir. No. 2012-002, which may
adversely affect disaster risk reduction and
management activities within the next five(5) years.

Implemented
Not Implemented
2,791
12
3,704

comply with the requirement on transferring the
unexpended LDRRMF to a special trust fund for the
purpose of supporting DRRM activities within the
next five years guided by accounting and reporting
procedures under COA Circular No. 2012-002. We
likewise recommended that the Provincial
Accountant effect the necessary adjusting entries to
reflect the correct amount of the provincial
governments LDRRMF.
3.
901
We recommended that management to submit the

complete documentation as required and
utilize/follow the prescribed Checklist for Auditorial
Review of Drugs and Medicines as mandated under
Hon. Miguel Luis R.

Villafuerte
Mr. Bernardo A. Prila
Ms. Letecia L. Aliorde
Philippine Legislative
Act No. 2711
March 10, 1917
428
unserviceable properties of 6.488 million not

transferred to Other Assets Account; unreliable
existence due to non-issuance of ARE or ARE issued to
officials/employees not anymore connected to the
province and unupdated Property Cards and no actual
physical count. 24,018,402.80.
2.
Existence of Inventories in the amount of 47.661

million reported in the books of the Province cannot
be ascertained due to the failure of the Provincial
General Services Office (PGSO) to conduct
physical count of its inventories and prepare
regularly the Summary of Supplies and Materials
Issued (SSMI), contrary to Section 124 and 43 of
the Manual on New Government Accounting
System (MNGAS) for Local Government Unit (LGU)
thereby affecting the fair presentation of the
accounts in the financial statement as of December
31, 2013.

System (MNGAS).
We recommended that management direct the
Provincial Accountant to establish the reliability of
the Other Asset Account (290) by exerting effort in
locating pertinent records and documents that will
account the material amount of the
undocumented/unaccounted
unserviceable
properties recorded as beginning balance in the
books of the province. We also recommended strict
compliance of Section 59 of the MNGAS Volume II,
the IIRUP as basis to record dropping from the
books the unserviceable properties carried in the
PPE accounts and maintain the PPELC of the
account for essential details that will establish its
existence during ocular inspection.
We recommended that management direct

concerned officials and employees to investigate
immediately the cause of the material variance
between the inventories as recorded in the books
and actual items found in the stock room.
The reported total balance of Property, Plant and

Equipment (PPE) accounts of 4.785 billion pesos
cannot be relied upon because of management
failure to reconcile the variance of 17.530 million
pesos between the property and accounting records
contrary to Section 490 and 491, Volume I of the
(GAAM) and Annex 9, Volume II of the Manual on
the New Government Accounting System (NGAS)
for Local Government Units (LGUs), thus affecting
the fair presentation of the PPE accounts in the
financial statement as of December 31, 2013.
We recommended that management direct the BAC

Technical Working Group and other officials
concerned submit immediately the required
documents for audit.We also recommended that
management follow strictly the Implementing
Guidelines and Procedures in the Procurement and
Requisition of Drugs and Medicines pursuant to
Executive Order No. 49 dated January 21, 1993
and other pertinent regulations relative thereto.

Provincial General Services Officer to revisit the
pertinent rules and regulations more particularly in
the conduct of physical count of properties to come
up with reliable and accurate balances of its PPE
accounts in the financial statement. We further
recommended that management strengthen the
management and control over the tracking of and
accounting for the PPE by requiring the Accounting
Section and the General Services Division to
collaborate in installing an effective system by
which their PPE records are reconciled regularly.
Payments for the procurement of drugs and

medicines of the Province amounting to
20,837,292.65 were not supported with pertinent
documentation required in Section 10 of R.A 9711,
Administrative Order No. 103, series of 2002,
Department of Health Administrative Order No. 43A, series of 1999 and Executive Order No. 49 dated
January 21, 1993, hence there is no reasonable
assurance that the medicines procured were
obtained from authorized sources, authentic, safe
and reliable for consumption of its end-users.
The unutilized balances of the CY 2012 and CY

2013 Local Disaster Risk Reduction Management
Fund (LDRRMF) in the of amount of 37.668
million and 35.514 million were not transferred to
the Special Trust Fund in the Trust Fund books of
the Province thus overstating the cash account in
the General Fund and understating the cash and
liability account in the Trust Fund both books of the
province, contrary to pertinent provisions of RA
10121 and COA Circular No. 2012-002.
Provincial Treasurer to cause the transfer of the
amount of 37,668,002.49 and 35,514,403.34
representing balance of the LDRRMF at the end of
CYs 2012 and 2013 to the special trust fund
account in the books of the Trust Fund to correct
the misstatement in the Financial Statement of both
Funds (General and Trust Fund) and pursuant
Section 5.1.10 of COA Circular 2012-002.
Sixty nine percent or 41.062 million of the

reported balance of Other Asset (OA) account (290)
of the 59.982 million remained unaccounted in the
books, thus rendering the account unreliable in the
financial statements as of December 31, 2013,
contrary to Section 13, and 59 Volume II of the
429
The unexpended balance of the Priority

Development Assistance Fund (PDAF) in the
amount of 5.024 million as of December 31, 2013,
was not reverted to the unappropriated surplus of
the general fund, contrary to the pertinent portions
of the Supreme Court Decision (En Banc)
promulgated November 19, 2013.
Provincial Accountant to prepare the necessary
documents for his approval, to cause the reversion
of the total amount of 5.024 million unexpended
balance of the Priority Development Funds covered
by the permanent injunction quoted above to the
unappropriated surplus of the General Fund of the
National Government.
3.
2012
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
563,212
428,240
134,972
494,306
419,949
74,357
2013
2012
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.*
Cash Bal. End
58
20
12
26
C.
PROVINCE OF CATANDUANES
A. BACKGROUND
October 24, 1945
2. Key Officials
Provincial Governor
Hon. Joseph C. Cua

Ms. Julieta Tasarra
Ms. Sonia Villaluna
Permanent
Co-terminus
Elective Officials
647
1,780
13
2,440
Financial Position
(In Thousand Pesos)
2013
1,019,657
409,684
609,973
Variance
103,642
89,391
14,251
(138,820)
(74,763)
(64,057)
24,847
(1,606)
26,453
(10,331)
270,034
259,702
13,023
246,893
259,915
(23,354)
23,141
(213)
2012
Variance
845,729
379,586
466,143
173,928
30,098
143,8310
RESULTS OF AUDIT

reported Inventory amounting to 50 million was
doubtful. Likewise, Property Plant Equipment amounting
to 489 million could not be ascertained because
management continuously failed to complete and submit
physical inventory report. Other alternative procedures to
determine the accuracy of the reported figures could not
be undertaken due to the absence of property and
subsidiary ledger cards and other relevant records.
2.
The available cash in the Trust Fund books as of

year-end amounting to 48 million cannot provide
for the future payments of its current and prior
years obligations, payables and trust liabilities in
the aggregate amount of 123 million thus
evidently showing utilization of cash intended for
specific purpose contrary to Sections 305 (e) and
309 (b) of R.A No. 7160
We recommended to the Local Chief Executive
(LCE) to take appropriate and immediate action to
replenish in full the cash requirement or cash backup for the trust liability accounts. Likewise we
recommend to the LCE to assure strict compliance
with Section 305 (e) and 309 (b) of the Local
Government Code of 1991 and Section 94 Volume I
of NGAS Manual, Volume I for LGUs which
provides that trust fund shall only be used for
specific purpose for which it was created or for
which it comes to possession of the local
government unit.
11
Assets
Liabilities
Equity
68,906
8,291
60,615
*as reported
1.
1. Legal Basis
Variance
Cash Flows
(In Thousand Pesos)

Recommendations
Implemented
Not Implemented
(In Thousand Pesos)
2013
430
Moreover, the Public Infrastructure should be

transferred to Registries of Public Infrastructure for
each class of property or assets, except those
completed projects funded out of loan which shall
be closed to Government Equity and eventually
transferred to registries upon full payment of loan. A
Summary of all Public Infrastructures (based on the
different registries) shall be prepared annually and
included in the Notes to Financial Statements.
Unliquidated cash advances amounting to

4,934,406.27 for travelling and operating
expenses and P 10,750,000.00 for intelligence fund
or a total of 15,684,406.27 granted to officials and
employees remained outstanding as of December
31, 2013 showing partial compliance to the final
notice and demand imposed under Item 6.0 of COA
Circulars No. 2012-004 dated November 28, 2012
and non-enforcement of the rules and regulations
as provided under COA Circular No. 9-002 which
consequently may result to loss of government
funds if settlement becomes nil.
Strictly monitor all cash advances to avoid

accumulation thereof. We also recommend that
officials and employees who cannot submit
liquidation documents of their travel granted in the
previous years and designated disbursing officers
with unsettled cash advances should immediately
pay all existing outstanding cash advances as
required under 6.0 of COA Circular No. 2012-004
and 5.1.3 and 5.8 of COA Circular No. 97-002.
Physical existence of inventory accounts valued at

P 50,323,933.09 is doubtful of validity for failure of
the Provincial Government to conduct actual
physical inventory count pursuant to Section 490,
Volume I of the manual on New Government
Accounting System (NGAS).
Require the Provincial Accountant to strictly comply

with COA Circular No. 94-013 on the grant,
utilization and liquidation of funds transferred to the
Provincial Government of Catanduanes as the
implementing agency and to reconcile the cash
position of Trust Fund. We also recommend agency
to reconcile the cash position of Trust Land.
Cause a creation of inventory committee who shall

conduct actual physical count of all its Inventory
accounts and require preparation of Report on
Physical Count of Inventory then reconcile the
result of actual count with the accounting records.
Fund Transfers under the General Fund amounting

to
1,700,131.00,
Economic
Enterprise
1,053,884.70 representing
PDAF, Financial
Assistance, Grants and Subsidies from different
National Government Agencies intended for the
implementation of various programs, projects and
activities of the Province remained unliquidated or
idle as of December 31, 2013 despite prior years
audit recommendation, contrary to Item 4.1, 4.6,
4.7, 4.9 and 6.7 of COA Circular No. 94-013 dated
December 19, 1994, thus, targeted beneficiaries
were denied of the immediate benefits that could
have been derived therefrom.
3.

Recommendations
Implemented
Not Implemented
The validity and existence of Property, Plant and

Equipment (PPE) accounts amounting to
inadequacy of property records, failure to conduct
physical inventory contrary to Section 119, 120 and
124 Volume I of the NGAS Manual (LGUs).
Moreover, completed public infrastructure projects
were not transferred to Registries of Public
Infrastructure resulting in overstatement of both
PPE and Government Equity accounts.
25
8
2
15
PROVINCE OF MASBATE
A. BACKGROUND
We recommended to the Local Chief Executive that

a committee should be created who shall conduct
actual physical count of Property, Plant and
Equipment. Report on Physical Count of PPE
should be submitted to COA pursuant to Section
124 of the NGAS Manual. We also recommended
that the Local Chief Executive should require the
Accounting Office and the PGSO to maintain
complete and updated Subsidiary Ledger/Property
Ledger Card and Property Cards in accordance
with the Manual on NGAS.
1. Legal Basis
Phil. Commission Act

No. 105
March 18, 1901
2. Key Officials
Provincial Governor
431
Hon. Rizalina L.
Seachon-Lanete
Ms. Nilda A.Tinegra
Ms. Leonor R. Agunias
Permanent
Co-terminus
Elective Officials
817

totaling 32,017,402.76 remained unliquidated as
of December 31, 2013 due to deliberate failure of
the management to strictly enforce the existing
rules and regulations on the grant, utilization and
liquidation of cash advances in violation of the
provisions of COA Circular Nos. 96-004 and 97002.
311
14
1,142
B.
2.
20
FINANCIAL PROFILE
Direct Officers and Employees with cash advances

to immediately submit their liquidation papers,
otherwise, require the immediate withholding of
salary of those officers and employees who failed to
comply with the requirement; require the OICProvincial Accountant to closely monitor the
liquidation of outstanding cash advance and send
written demand on the submission of liquidation
report within the reglementary period; and stop the
practice of granting additional cash advances to
those who have unliquidated cash advances.
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
1,737,521
314,175
1,423,346
2012
1,637,416
386,250
1,251,166
Variance
100,105
(72,075)
172,180
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
936,259
700,821
235,438
2012
826,500
532,183
294,317
Variance
109,759
168,638
(58,879)
Cash Flows
(In Thousand Pesos)
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
C.
1.
2012
Variance
144,605
320,469
(175,864)
(210,290)
(222,151)
11,861
(19,845)
(19,845)
(85,529)
684,025
598,496
78,473
605,553
684,025
(164,002)
78,472
(85,529)
Cash Advances for Confidential and Intelligence

Funds totaling 10,178,254.00 were granted during
the year and liquidations were credited in the books
of account without the Credit Advice issued by the
Commission of Audit in violation of COA Circular
No. 2003-003.
For the Local Chief Executive to abide by the
general guidelines and documentary requirements
in the liquidation of intelligence and confidential
funds. Require the OIC-Provincial Accountant to
take-up in the books the liquidation only upon
receipt of credit advice from the Office of the COA
Chairman.
RESULTS OF AUDIT

2013 due to failure of the agency to complete physical
count of Inventories and Property, Plant and Equipment
with total book value of 69,015,630.43 and
2013, which comprises 44.49% of the total assets and
failed to prepare and submit the Inventory Reports using
the prescribed format. The inadequacy of its records
did not permit us to apply alternative procedures to
determine the validity and propriety of these accounts.
The accuracy and reliability of the reported

balances of Inventories and Property, Plant and
Equipment Accounts with the total book value of
69,015,630.43
and
703,970,718.89,
respectively, as of December 31, 2013, which
comprises 44.49 percent of the total assets, could
not be ascertained due to the continuous failure of
the Provincial Government of Masbate to prepare
and submit the Report of the Physical Count of
Inventory (RPCI) and Report of the Physical Count
on Property, Plant and Equipment (RPCPPE) using
the prescribed format.
Complete the physical inventory of all properties to
identify and determine the existence and
whereabouts of the same. Submit the required
reports, using the prescribed format. Require the
accounting and general services offices to update
and reconcile existing records and effect the
necessary adjustment for any discrepancies found
during the process of reconciliation.
432
Annual Budget contrary to Sections 2.4 and 4.4 of

DBM-NEDA-NCRFW Joint Circular No. 2004-01.
The Provincial Government failed to submit as of

December 31, 2013 numerous vouchers for check
disbursements
and
payrolls
totaling
178,890,861.12 contrary to Sections 39(1)(3) and
43(4) of P.D. No. 1445 and other pertinent laws,
rules and regulations relative to the rendition of
accounts, thus, validity, propriety and accuracy of
the recorded transactions could not be ascertained.
Allocate at least five percent (5%) of the total

appropriation of the agency for Gender and
Development. In the preparation of GAD Plan and
in identifying GAD activities, see to it the applicable
provisions of the following laws and provisions of
international conventions and commitments are
implemented.
Direct the OIC-Provincial Accountant, or whoever is

in custody thereof, to submit without undue delay to
the Office of the Auditor the unsubmitted paid
disbursement vouchers and payrolls.
3.

Implemented
Not Implemented
Liquidated damages amounting to 5,654,749.58

were not collected by the procuring entity from the
contractor for the failure to satisfactorily complete
the work within the specified contract time in
violation of Rule XXII, Section 68 of the Revised
IRR of RA No. 9184, thus the province was
deprived of the amount of compensation for the
breach of contract caused by the contractor.
A. BACKGROUND
1. Legal Basis
The Provincial Government of Masbate

continuously
failed
to
transfer
the
unexpended/unobligated balance of the Provincial
(PDRRMF) to a Special Trust account for Calendar
Years 2011 to 2013 in violation of Section 21 of
R.A. No. 10121 and COA Circular No. 2012-002
and the amounts and details of the unexpended
balance of LDRRMF were not disclosed in the
Notes to Financial Statements.
Act No. 2711

March 10, 1917
2. Key Officials
Provincial Governor
Hon.Raul R. Lee
Ms. Marilou C.
Rodriguez
Ms. Mercedes J. Ativo
Permanent
Co-terminus
Elective Officials
Transfer the unexpended balance of the Quick

Response Fund and DRRM-MOOE to the Special
Trust Fund account pursuant to the provisions of RA
No.10121 and COA Circular No. 2012-002 to
ensure that the unspent balances are readily
available for relief and recovery projects and
activities. Ensure that full disclosure of the amount
and details of unexpended balance of the PDRRMF
are discussed in the Notes to Financial Statements
every year-end.
13
4
4
5
PROVINCE OF SORSOGON
Enforce all the provisions stipulated in the contract

for all infrastructure projects undertaken. Should the
contractor fails to complete the work within the
stipulated contract period, liquidated damages must
be collected from the erring contractor for breach of
contract.

Recommendations
962
59
14
1,035
14
Financial Position
(In Thousand Pesos)
2013
The Provincial Government of Masbate failed to

prepare Gender and Development Plan and Budget
for CY 2013 and submit the same to Philippine
Commission on Women for review and
endorsement to DBM. Also, allocation of at least
five percent (5%) of the Province total budget
appropriation was not explicitly integrated in their
Assets
Liabilities
Equity
433
1,784,105
695,175
1,088,930
2012
1,470,050
494,061
975,989
Variance
314,055
201,114
112,941
(In Thousand Pesos)
amounting to 6,294,553.84 and 3,282,849.54,

respectively.
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
821,350
627,453
193,897
2012
729,698
554,498
175,200
Variance
Order the concerned accountable officers to

immediately liquidate their cash advances as of
December 31, 2013, specially the cash advances
for Kasanggayahan Festival 2012 and 2013, which
has an accumulated total of 2,153,000.00, since it
was a time-bound activity of the Province and the
cash advances has already served its purpose.
Henceforth, refrain from granting cash advances for
similar purpose of different period to another
accountable officer;
91,652
72,955
18,697
Cash Flows
(In Thousand Pesos)
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
C.
1.
2012
Variance
179,262
160,854
18,408
(305,090)
(202,854)
(102,236)
125,606
91,989
33,617
(222)
335,998
335,776
49,989
286,009
335,998
(50,211)
49,989
(222)
Compel the accountable officers with cash

advances for working fund to liquidate their cash
advances at year end in accordance with Item 5.8
of COA Circular 97-002; another cash advance may
be granted at the beginning of the ensuing year
pursuant to Item 5.9 of the same Circular, if
warranted.
RESULTS OF AUDIT

statements of the Province of Sorsogon as of December
31, 2013 because the reliability of cash balances
amounting 335,776,053.00 cannot be ascertained
caused by the unreconciled subsidiary ledger balances
against cashbook showing a difference of
1,175,792.56 and the stale checks with a total amount
of 449,718.16 which are not yet cancelled and
adjusted in the books.
We recommended that the Management carefully

consider the arguments presented and unless there
are legal impediments, cause the necessary
adjustment in the books by reversing the entry
made on January 29, 2007 by debiting Prior Years
Adjustment (Real Property Tax); and crediting Due
from LGU-City of Sorsogon, since it has doubtful
basis for recording the same after careful analysis
of the surrounding facts.
Also, the validity and accuracy of the balances of

Receivable accounts, as of December 31, 2013,
amounting to 90,771,230.61, could not be relied
because of the inclusion of 9,043,338.09 receivable
from the City of Sorsogon which was determined to have
doubtful basis for recording and collecting the said
amount.
Further, the validity and accuracy of the balances of the

Property, Plant and Equipment (PPE) accounts, as of
December 31, 2013, amounting to 1,014,932,138.85,
net of accumulated depreciation, could not be relied
because of the non-reconciliation of the records
maintained by the PGSO and the Accounting Office
showing a difference of 366,729,107.27.
2.
Cash advances which were not liquidated/settled

within the prescribed period as provided under Item
5 of COA Circular 97-002 and Section 89 of P.D.
No. 1445 resulted to long outstanding unliquidated
cash advances for accounts Cash-Disbursing
Officers and Due from Officers and Employees
Claim by the Province of Sorsogon from the Real

Property Tax collection of the City of Sorsogon for
the period November 2002 to June 2006, which has
doubtful validity due to the adoption of the City
Revenue Code of 2001 per Sections 56, 132, 186
and 187 of Republic Act No. 7160 otherwise known
as the Local Government Code of 1991, resulted to
overstatement of the Due from LGU account in the
amount of 9,043,388.09.
The Provincial General Services Office (PGSO)

records not reconciled with the Accounting records
amounting
to
365,060,795.88
and
731,789,903.15, respectively, showed a
difference of 366,729,107.27, contrary to Section
114, Volume I of the NGAS Manual for LGUs,
resulting in unreliable balances of the Property,
Plant, and Equipment account in the Financial
We reiterated our recommendation that
Management reconcile their respective records. In
order to do so, agency officials should investigate
the differences noted in the two records and
adjustments, if any should be effected.
Reconciliation of records will help vouch the
completeness and accuracy of the PPE balance.
434
2. Key Officials
Failure to transfer the current portion of the loans

payable as provided by Section 143 of NGAS
Manual for LGUs, Volume I, resulted to
understatement of the Loans Payable Current,
Domestic account and overstatement of the Loans
Payable Domestic account in the amount of
56,100,664.78.
City Mayor
City Treasurer
City Accountant
We recommended that the Management reclassify

the current portion of the loans payable by debiting
Loans Payable Domestic and crediting Loans
Payable Current, Domestic.
Permanent
Co-terminus
Elective Officials
Failure to transfer to a special trust fund the

unexpended balance of the Provincial Disaster Risk
Reduction and Management Fund (PDRRMF) and
to comply with the accounting and reporting
requirements/guidelines under COA Circular 2012002, resulted in the understatement of Subsidy to
Other Funds and overstatement of net income by a
total amount of 14,132,969.99 as of December
31, 2013.
36
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
583,021
294,206
288,815
2012
Variance
471,147
241,962
229,185
111,874
52,2454
59,630
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
356,473
318,447
38,026
2012
Variance
321,434
300,524
20,910
35,039
17,923
17,116
Cash Flows
(In Thousand Pesos)
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
44
15
5
24
C.
1.
CITY OF IRIGA
2012
Variance
83,967
(14,219)
98,186
(94,801)
(1,409)
(93,392)
12,912
12,912
2,078
25,320
27,398
(15,628)
40,948
25,320
17,706
(15,628)
2,078
RESULTS OF AUDIT
The Auditor rendered a disclaimer of opinion on the

financial statements because the agency failed to
complete the physical inventory taking of all its Property,
Plant and Equipment as at year-end, valued at
124,531,544.77, which comprises 21.35 % of the total
assets of the City, thus, the validity, existence and
correctness of the recorded fixed assets cannot be
ascertained. Likewise, the correctness of the Cash in
A. BACKGROUND
1. Legal Basis
708
14
1,144

Recommendations
Implemented
Not Implemented
422
4. No. of Barangays
Strictly adhere with the guidelines on the

accounting treatment, prescribed report format and
timeline for submission set forth under COA
Circular 2012-002 dated September 12, 2002 on
the Accounting and Reporting Guidelines for the
Local Disaster Risk Reduction and Management
Fund (LDRRMF) of Local Government Units
(LGUs), National Disaster Risk Reduction and
Management Fund (NDRRMF) given to LGUs and
Receipts from Other Sources; Henceforth, transfer
immediately the unexpended balance at year end
and maintain subsidiary ledgers by year of transfer
for the next five years. May transfer the whole 5%
calamity fund at the beginning of the year to a
separate bank account to facilitate monitoring and
ensure that any unexpended balance are
transferred at year end before e closing of books
3.
Hon. Madelaine AlfelorGazmen

Ms. Jean A. Bongon
Ms. Beverly B. Espiritu

January 22, 1968
435
only 39,452,034.02
14,013,111.56.
Bank Local Currency account balance of

16,534,181.19 as of year- end cannot be ascertained
due to various book reconciling items/errors and
unidentified reconciling amount of 6,381,751.56 in the
Bank Reconciliation Statements. In addition, the failure
of the agency to submit the 807 disbursement vouchers
as of December 31, 2013 totaling 196,894,963.21, and
that existing records do not allow application of adequate
alternative procedures, rendered the Team unable to
determine the validity, regularity and propriety of these
transactions.
2.
The cash available at the end of the year totaling

27,398,186.63 was not sufficient to cover
payment of trust liabilities amounting to
76,504,792.38 which presupposes that cash held
in trust for specific purpose were utilized for other
purposes in violation of Sections 308 and 309 of the
Local Government Code. In addition, the City may
not be able to pay its current liabilities of
40,768,130.83 and fund its operations.
difference
of
We also recommended that management require

the OIC-City Accountant to reconcile the subsidiary
ledgers of all accountable officers with the general
ledger of Due from Officers and Employees
account, all funds. Prepare and effect the
necessary correcting/adjusting entries to reconcile
these two reciprocal ledgers to finally determine the
correct ending balance.
The correctness of the Cash in Bank Local

Currency account balance of 16,534,181.19 as of
year-end cannot be ascertained due to various
book reconciling items/errors and unidentified
reconciling items in the amount of 6,381,751.76 in
the Bank Reconciliation Statements contrary to
COA Circular No. 96-011 dated October 2, 1996
and Section 74 of P.D. No. 1445.
The accuracy and validity as well as the physical

existence and condition of the reported account
balances of Property, Plant and Equipment (PPE)
as
of
December
31,
2013
totaling
124,531,544.77, which comprises 21.35% of the
total assets of the City, could not be established
due to the inability of management to conduct
physical count of all the agency assets, in violation
of Section 156 of COA Circular No. 92-386 and
Section 124, Volume I of NGAS for LGUs.
We recommended that management create an
Inventory Committee that will conduct on a full-time
basis an annual inventory of all the property of the
City. If one has been created, to activate the same
and require the committee to prepare a methodical
and well planned physical inventory taking
procedures and conduct physical count of all
assets.
We recommended that the OIC- Accountant exert

extra efforts to review, analyze and evaluate the
Bank Reconciliation Statements thoroughly.
Likewise, the reconciling items requiring adjustment
be booked up to correct the cash balance.
We recommended that management require the

OIC-City Accountant to refrain from granting
additional cash advance if previous cash advance
has not been liquidated. Closely monitor cash
advances by sending demand letters to the
concerned City Officials and employees to settle
their outstanding cash advances. Otherwise
withhold their salaries and other claims against the
City of Iriga management pursuant to paragraph
5.1.3 of COA Circular 97-002 dated February 10,
1997.

City Treasurer and the OIC-City Accountant to
carefully monitor cash availability to settle all
obligations as they fall due and use the Cash Flow
Analysis to ensure that trust and current liabilities
are remitted and paid promptly.
or
The Inventory Committee should prepare and

certify correct the Report on the Physical Count of
Property, Plant and Equipment (RPCPPE) based
on the actual inventory taking of each
Office/Section and submit the same to the COA
Office. Thereafter, the RPCPPE must be reconciled
with the property records of each class of property
at the Property Office and subsidiary ledgers
maintained at the Accounting Office.
Cash Advances of officers and employees totaling

53,465,145.58 remained unliquidated at the end
of the year due to the failure of management to
strictly enforce the existing rules and regulations on
the grant, utilization and liquidation of cash
advances in violation of COA Circular No. 97-002
dated February 10, 1997. Thus, expenses were not
properly recognized on periods they were incurred
resulting to the overstatement of the asset and
equity accounts by the same amount. Further, nonreconciliation of the year-end balances of the said
account between the general ledgers (GL) and
corresponding subsidiary ledgers (SL) rendered the
balance per GL doubtful, as the balance per SL was
436
The accuracy and reliability of the balance of Loans

Payable-Domestic in the total amount of
117,980,782.94 per books as of December 31,
2013 cannot be determined due to erroneous
postings in Subsidiary Ledgers and the nonsubmission of Individual Loan Profiles which will
to submit without delay to the Office of the Auditor

the 808 paid disbursement vouchers. Foremost,
initiate the filing of appropriate administrative and
criminal charges against the officials concerned if
they continuously fail to render accounts to the
COA Auditor.
provide adequate information as to the correctness

of its balances in violation of Sections 111 and 112
of P.D. 1445 and Annex 6, Volume II of the LGU
System (NGAS) for LGUs.
OIC-City Accountant to prepare an Individual Loan
Profile for each type of loan and coordinate with the
banks concerned and update postings in the
Subsidiary Ledgers that will serve as basis in the
preparation of the Trial Balance and consequently,
the Financial Statements. We also recommended
that the OIC-City Accountant draw the necessary
Journal Entry Vouchers to effect correction of errors
in the recording of loans, supported with necessary
documents and computations in order to reconcile
the bank & book balances of all loans secured by
the City.

(PADF) received by the LGU under SARO No.
BMB-6-12-T000003426 amounting to 1.0 million
remained in the coffers of the LGU, contrary to COA
Memorandum No. 2013-008 dated December 6,
2013, depriving the national government immediate
use of the funds & exposing to risk of
misappropriation or unauthorized usage.

OIC-City Accountant and the City Treasurer to remit
immediately to the BIR the long overdue taxes.
Moreover, the City Treasurer, to assign an
employee in the treasury department who would be
in charge of monitoring and indexing the taxes
withheld in every check prepared to avoid lapses or
omission of remitting taxes as it fall due every
month.
We recommended that the unutilized PDAF be

reverted to the unappropriated surplus of the
general fund of the national government by
remitting the said fund to the Bureau of Treasury.

the OIC-City Accountant and City Treasurer to fully
remit in the ensuing month the withheld taxes in
accordance with Revenue Memorandum Order No.
8-2003.
The validity, propriety and regularity of the

utilization of the Local Disaster Risk Reduction
Management Fund (LDRRMF) amounting to
15,878,985.09 out of the total appropriations of
16,602,546.13 could not be fully ascertained due
to non-submission/lack of required supporting
documents of the paid disbursement vouchers
September 15, 2009.

strictly submit all disbursement vouchers paid from
LDRRMF and to submit the necessary/required
supporting documents, otherwise the team shall be
constrained to suspend/disallow in post-audit the
said transactions.
The City Accountant/City Treasurer failed to remit

the withheld taxes from compensation and various
contractors/suppliers totaling 12,171,306.45 to the
Bureau of Internal Revenue contrary to the
provisions of Sec. 5(a) of Revenue Regulation No.
17-2003 dated March 31, 2003, Section 36 of COA
Circular No. 92-382 dated July 1, 1992 and
Revenue Memorandum Order No. 8-2003 dated
March 3, 2003, thus, depriving the national
government of the immediate use of the funds and
exposing to risk of misappropriation or unauthorized
usage and responsible officials may be held
personally liable for the penalties accruing to the
unremitted tax withheld.

utilization of the 20% Local Development Fund
amounting to 54,047,456.87 could not be fully
ascertained due to non-submission of the paid
disbursement vouchers (DVs) amounting to
19,790,623.85 and DVs without complete
supporting
documents
amounting
to
34,256,833.02 contrary to pertinent provisions of
PD No. 1445 , COA Circular No. 2009-006 dated
September 15, 2009, RA No. 9184 and COA
strictly submit all paid disbursement vouchers paid
from the 20% Development Fund and submit the
necessary supporting documents otherwise the
audit team shall be constrained to suspend/disallow
in post-audit the said transactions.
The City still failed to submit as of December 31,

2013, 808 paid disbursement vouchers totaling P
197,316,644.37 thus, validity, propriety and
accuracy of these disbursements including all
affected accounts cannot be established.
We recommended that management direct the OICCity Accountant, or whoever is in custody thereof,
437
3.

Recommendations
Implemented
Not Implemented
Net Cash Provided

(Used In)
Cash Bal. Beg.
Cash Bal. End
27
1
10
16
C.
1.
A. BACKGROUND
June 12, 1959
2. Key Officials
City Mayor
City Treasurer
City Accountant
Hon. Noel E. Rosal

Ms. Carlita P. De Guzman
Mr. Joeben B. Ador
Permanent
Co-terminus
Elective Officials
4. No. of Barangays
2012
918,948
196,437
722,511
Real Property Tax Receivables/Special Education

Tax Receivables and Deferred Real Property Tax
Income/Deferred Special Education Tax Income for
CY 2013 were not recorded in the books of the City
at the beginning of the year, contrary to Section 20
of the New Government Accounting System
(NGAS) for Local Government Units, Volume I,
thus, the amount of uncollected RPT and SET due
during the year was not shown in the books thereby
understating the Receivable and Deferred Credits
Account in the financial statements as of December
31, 2013.
535
1,829
14
2,378
We recommended that: a) the City Assessor

prepare and submit to the City Treasurer on or
before the thirty-first (31st) day of December each
year, an assessment roll containing a list of all
persons whose real properties have been newly
assessed or reassessed and values of such
properties; b) the City Treasurer furnish the City
Accountant at the beginning of the year a duly
certified list showing the name of taxpayers and the
amount due and collectible for the year to ensure a
realistic estimate of RPT and SET due and
collectible during the year; and c) the City
Accountant draw a JEV to record the debits to the
Real Property Tax Receivable/Special Education
Tax Receivable and the credits to the Deferred
Real Property Tax Income/Deferred Special
Education Tax Income, based on the listing
submitted by the City Treasurer.
Variance
66,222
(25,812)
92,034
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
697,938
596,782
101,156
2012
649,647
577,066
72,581
Variance
48,291
19,716
28,575
Cash Flows
(In Thousand Pesos)
2013
Cash from
Cash from
Cash from
2012
Variance
81,744
(24,719)
106,463
(35,295)
(49,741)
14,446
(29,074)
(21,041)
(8,033)
Financial Position
(In Thousand Pesos)
985,170
170,625
814,545
RESULTS OF AUDIT
70
2013
112,876
(95,501)
17,374
2.
Assets
Liabilities
Equity
(95,501)
252,776
157,275

statements since the existence, accuracy and validity of
the Property, Plant and Equipment (PPE) accounts
aggregating 779,270,540.34, which constitute 86.69%
of the total assets 898,914,732.66 as of December 31,
2013, could not be determined and ascertained due to:
(a) failure of the agency to complete the conduct of an
actual physical count of PPE; (2) the absence of an
updated Report on the Physical Count of PPE ; (c) nonreconciliation of the Accounting and Property records
thereby affecting the fixed assets in the financial
statements as of December 31, 2013.
CITY OF LEGAZPI
1. Legal Basis
17,375
157,275
174,649
438
The continued failure of the agency to complete the

conduct of actual physical count of the Property,
Plant and Equipment (PPE) aggregating
779,270,540.34, which constitute 86.69% of the
total assets of 898,914,732.66 as of December

31, 2013 and the non-submission of the Report on
the Physical Count of PPE and non-reconciliation of
the accounting and property records, contrary to
Accounting System (MNGAS) for Local
Government Units Volume I, and Section 490 (a) of
the Government Accounting and Auditing Manual
(GAAM), Volume I, precluded the Audit Team from
ascertaining the existence, accuracy, reliability and
correct valuation of the LGUs PPE in the financial
statements.
thereby precluding the timely review and evaluation

of the expenditures charged to the Fund.
We recommended that the Local Disaster Risk
Reduction Management Officer prepare and
submit the LDRRMFIP and ensure that monthly
report on sources and utilization of LDRRMF be
prepared and submitted by the City Accountant as
provided under COA Circular 2012-002.
We recommended that Management thru the

Inventory Committee prioritize the completion of the
conduct of the physical inventory taking of all its
property, plant and equipment in the ensuing year;
cause the preparation of an updated and complete
Report of the Physical Count of Property, Plant and
Equipment (RPCPPE) and submit the same to the
Audit Team for verification ; and the Accountant
and the Property Custodian to reconcile the
accounting and property records and adjust any
errors noted, as warranted, to bring their records
into agreement.
We recommended that the City Government

endeavor to maximize the utilization of the Local
Development Fund in the implementation of its
programmed development projects for the year to
achieve the intended objectives thereof. It is also
recommended that the City Development Council
(CDC) shall identify and prepare a detailed list of
the priority development projects to be funded by
the 20% Development Fund in the preparation of
the budget, including the timelines for
implementation for proper monitoring thereof.
Disbursements amounting to 7,071,400.00 for the

construction and supply of LED Road Lights from
DILG to Lapu-Lapu, Rizal St., Legazpi City, a nondisaster related activity/project but a priority project
funded by the 20% Local Development Fund, was
incorrectly charged against the Local Disaster Risk
Management Fund (LDRRMF), inconsistent with
Section 21 of Republic Act No. 1021, Section 1,
Rule 18 of its Implementing Rules and Regulations
and Section 3 of COA Circular No. 2012-002, thus,
may deplete/diminish the LDRRMF and
compromise the implementation of other equally
important disaster related project or activity of the
City Government in the next five (5) years.

Recommendations
Implemented
Not Implemented
We recommended that Management ensure that

the expenditures paid out of the LDRRMF are
among the disaster risk management activities
authorized in Section 21 of RA No. 10121, Section
1, Rule 8 of its implementing rules and regulations
and Section 3 of COA Circular No 2012-002; and
correct the improper charges of 7,071,400.00
made from LDRRMF to 20% EDF and transfer the
funds to the Special Trust Fund as provided for in
The appropriation for the 20% Development Fund

for CY 2013 totaling P 71,773,883.60 was only
56.29 percent expended as at year-end, leaving an
unexpended balance of 31,369,888.53, indicative
that the Fund was not optimally utilized to achieve
the desired social, economic and environmental
development projects during the year, thereby
depriving its constituents of the full benefits that
may be derived therefrom, not in keeping with
Section 5 of DILG-DBM Joint Memorandum
30
22
2
6
CITY OF LIGAO
A. BACKGROUND
1. Legal Basis
CY 2013 Local Disaster Risk Reduction

Management Fund Investment Plan and the
Monthly Report on Sources and Utilization of
Disaster Risk Reduction Management Fund were
not prepared and submitted by the Local Disaster
Risk Reduction Management Officer, in
contravention with Sections 5.1.2 and 5.1.5 of COA
Circular No. 2012-002 dated September 12, 2012,

February 21, 2001
2. Key Officials
City Mayor
City Treasurer
City Accountant
439
Hon. Patricia GonzalesAisua

Ms. Gina R. David
Ms. Corazon S. Miranda
65,032,024.39 were not submitted, thus, the audit

team was unable to review and test their
compliance with applicable laws,
rules and
regulations and the International Financial
Reporting Standards.
Permanent
Co-terminus
Elective Officials
222
101
4. No. of Barangays
14
337
2.
55
Funds transferred to DepEd Ligao City Division out

of the Special Education Fund totaling 400,000.00
were accounted for as direct expense instead of
recording the same as Due from NGAS due to the
failure of the City Accounting Department to
observe generally accepted state accounting
principles and the correct account as prescribed in
the Revised Chart of Accounts under the New
Government Accounting System, thus financial
statements of the SEF were misstated and
determination of the validity of fund utilization could
not be undertaken since liquidation/fund utilization
reports were not submitted by DepEd Ligao City
Division.
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
2012
1,424,219
175,884
1,248,335
Variance
1,881,757
148,737
1,733,020
(457,538)
27,147
(484,685)
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
2012
394,146
319,369
74,777
Variance
386,858
271,696
115,162
Require the City Accountant to effect adjusting

entry taking up the funds transferred to DepEd
Ligao City Division amounting to 400,000.00 by
debiting the account, Due from NGAS and crediting
the Prior Year Adjustment account. Henceforth,
review the accounting entries prepared by staff and
strictly comply with prescribed accounting policies,
rules and regulations on the proper recording of
transactions in the books of accounts; and Make
representation with the Schools Division
Superintendent/Chairman of the Local School
Board to submit liquidation/fund utilization reports
on the amount transferred by LGU-Ligao City out of
SEF.
7,288
47,673
(40,385)
Cash Flows
(In Thousand Pesos)
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
2012
Variance
106,711
326,008
(219,297)
(209,116)
(339,210)
130,094
(102,406)
546,740
444,334
(13,202)
559,942
546,740
(89,204)
(13,202)
(102,406)
C. RESULTS OF AUDIT
1.

The agency failed to complete the physical

inventory taking on its properties totaling
646,930,516.30 or 62.5 percent of the total assets
and to submit the report thereon to the Auditor
during the year and the inadequacy of its records
did not permit us to apply adequate alternative
procedures to determine the validity of the Property,
Plant and Equipment accounts, and

Receivables set up at the beginning of CY 2013
amounting to 3,806,806.63 and 3,806,806.63,
respectively, were unrealistic since they were based
on mere estimates and not on actual receivables
from said taxes due to the failure of the City
Treasurer to furnish the City Accountant with a
certified updated list or summary of taxpayers and
the amount of real property tax due and collectible
for the year as required in Section 19(b) and 20 of
the Manual on the New government Accounting
System for Local Government Units (LGUs),
Volume I, thus, evaluation of the agencys
collection efficiency could not be made.
We recommended that the City Treasurer, in
coordination with the City Assessor, prepare and
furnish the Chief Accountant with a duly certified list
showing the name of the taxpayers and the amount
of real property tax due and collectible for the year;
and the Chief Accountant take up at the beginning
of the year the Real Property Tax/Special Education
The disbursements vouchers/liquidation reports on

payment transactions covering the period from
January to November 30, 2013 totaling
440
Tax Receivables and the corresponding Deferred

Real Property Tax/Special Education Tax Income
based on the list furnished by the City Treasurer as
required in Section 19 and 20 of the Manual on
NGAS for LGUs, Vol. I. Henceforth, discontinue the
practice of setting up said receivables based on
estimates.
The completed Public Infrastructures valued in the

books at 25,880,771.87 were not closed to the
Government Equity account at the end of the year,
due to the failure of the City Accountant to transfer
the same to the Registry of Public Infrastructure as
required in Section 50 of the NGAS Manual for
LGUs, Volume I and the pertinent provisions under
Chapter 3 of the same Manual, Volume III, thereby
misstating the Property, Plant and Equipment and
Government Equity accounts as at the end of the
year.
We recommended that the City Accountant effect

the recommended adjusting entries to transfer the
unutilized balance of the QRF amounting to 434,
091.73 to the Trust Fund books of accounts.
Thereafter, strictly comply with COA Circular No.
2012-002 dated Sept. 12, 2012 on the proper
accounting treatment and the required accounting
entries to be made at year end on the unutilized
balance of the QRF and DRRM-MOOE.
Effect the adjusting entry to close the completed

Public Infrastructures Projects to the Government
Equity account and transfer the same to the
Registry of Public Infrastructure by debiting
Government Equity and crediting Public
Infrastructures in the amount of 25,880,771.87;
Henceforth, observe and follow strictly the
prescribed accounting entries provided under the
NGAS Manual for LGUs, Volumes I and III in
transferring the completed Public Infrastructures to
the Registry of Public Infrastructures at the end of
the year to reflect the correct accounts balances in
the year-end financial statements.
The unexpended/unobligated balance of the Quick

Response Fund and the DRRM-MOOE as of Dec.
31, 2013 amounting to 434, 091.73 was not
transferred to the Trust Fund as required in Section
5.1.10 of COA Circular No. 2012-002 dated Sept.
12, 2012 due to the failure of the City Accountant to
effect adjusting entry transferring the same to the
Trust Fund books of account, thus, misstating the
year-end financial statements.
The paid disbursement vouchers and the

supporting documents on disbursements covering
the period from January to December 2013 totaling
132,479,111.54 were not submitted to the Auditor
due to the failure of the City Accountant to comply
with the timeline on the submission of accounts as
required in Sections 7.2.1 and 7.2.1.a of COA
thereby leaving significant amount of transactions
unaudited.
We recommended that the City Accountant cause
the immediate submission to the Auditor of all
unsubmitted paid disbursement vouchers/payrolls
and the supporting documents on disbursements
covering the period from January to December 31,
2013 totaling132,479,111.54 for verification and
post-audit as required in Section 100 of PD No.
1445 and Sections 7.2.1 and 7.2.1.a of COA
Thereafter, strictly observe and comply with the
prescribed timeline on the submission of accounts
to the Auditor.
Payments for the procurement of medicines

totaling1,350,411.10 were not supported with
complete documents as required in Section 11 of
RA No. 3720, Adm. Order No. 103, series of 2002
and DOH AO No. 43-A, s. 1999 due to the failure
of the Accounting Department to check the
completeness of supporting documentation before
effecting payments, hence, there is no reasonable
assurance that medicines procured were obtained
from authorized sources, authentic, safe and
effective for consumption by the concerned
constituents of the City.
We recommended that the City Accountant closely

coordinate with and secure from the Bids and
Awards Committee the required documents and
submit the same to the Auditor to support the
payments made for the procurement of drugs and
medicines totaling 1,350,411.10. Henceforth,
conduct a thorough review of the completeness of
supporting documentation before effecting any
payments on valid obligations of the local
government unit particularly on the procurement of
drugs and medicines.
Adequate and relevant information on infrastructure

projects of Ligao City for Calendar Year 2013
totaling 65, 855,202.62 was not made available to
the public due to the failure of the agency to install
signboards containing the detailed information on
said PPAs, contrary to Sections 1.1, 2.2.1 and 2.2.3
of COA Circular No. 2013-004 dated Jan. 30, 2013
and the States policy of full disclosure on all
government transactions involving public interest
and public concern.
We recommended that the City Engineer and all
others concerned strictly comply with COA Circular
No.2013-004 dated Jan. 30, 2013 on the posting of
relevant and detailed information on all on-going
government PPAs on signboards following the
441
forms and design prescribed under COA Circular

No. 2013-004 dated Jan. 30, 2013.
3.
Cash from
Cash from
Net Cash Provided
(Used In )
Cash Bal. Beg.
Cash Bal. End

Recommendations
Implemented
Not Implemented
32
15
4
13
A. BACKGROUND
Republic Act. No.8807
September 30, 2000
2. Key Officials
Hon. Rowena R. Tuason
Ms. Cleofe R. Espenilla
Ms. Gloria D. Dolendo
Permanent
Elective Officials
4. No. of Barangays
340,295
288,824
51,471
2012
Variance
(153,240)
44,125
(197,365)
322,810
244,221
78,589
Variance
17,485
44,603
(27,118)
2013
76,253
2012
74,586
Auditors Report on the Financial Statement
Require the City Accountant to prepare the BRS

within ten (10) days from receipt of the monthly
bank statements. Also require the City Treasurer
and City Accountant to regularly reconcile their
records for cash accounts, and should see to it that
the subsidiary records are properly maintained for
every depository account to facilitate the
reconciliation process.
Loans receivables of 24,228,405.97 remained
outstanding as of December 31, 2013 as a result of
very low collections efficiency, thus, casts doubt on
the possibility of recovering the financial resources
invested by the City Government in the
implementation and operation of its livelihood
program.
Conduct a thorough evaluation of existing loans
receivables and send demand letters to respective
recipients. Institute stricter measures to enforce
collection of long outstanding loan receivables.
Also, initiate appropriate legal action against
delinquent borrowers, if necessary. Management
Cash Flows
(In Thousand Pesos)
Cash from
(1,799)
(19,768)
(21,567)
The City Accountant still failed to submit the

Monthly Bank Reconciliation Statement for CY
2013, contrary to Section 3.2 of COA Circular No.
96-011, thus, casting doubt on the fairness of
presentation of the reported Cash in Bank balance
of 65,020,902.35 in the financial statements.
705,226
110,026
595,200
2012
(19,768)
108,293
88,525
2013
(21,567)
88,525
66,958
628
14
922
(In Thousand Pesos)
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
1,218
Financial Position
(In Thousand Pesos)
551,986
154,151
397,835
(19,507)
2.
30
2013
(18,289)
280
Assets
Liabilities
Equity
(4,684)

of the failure of the agency to complete the conduct of
physical count as well as reconcile the accounting and
property records for its Property, Plant and Equipment
accounts valued in the books at 393,944,006.21
(excluding Construction in Progress), and the delayed
preparation of bank reconciliation statements (BRS) of
its Cash in Bank account for all funds amounting to
65,020,902.35 as of year-end, with the 2013 BRS still
unsubmitted to date. There was also long outstanding
and unsupported Accounts Payable totaling
16,721,699.89 in the books. The inadequacy of its
records and supporting documents did not permit us to
apply adequate alternative procedures to determine the
validity and accuracy of these accounts.
CITY OF MASBATE
City Mayor
City Treasurer
City Accountant
(74,847)
C. RESULTS OF AUDIT
1.
1. Legal Basis
(79,531)
Variance
1,667
442
should also consider setting up an allowance for

Doubtful Accounts on long-outstanding receivables.
released have already been accomplished, the

same should be returned to the source agency or
National Treasury so that these could fund or be
utilized for other important projects of the
government.
Non-completion of physical count as well as nonreconciliation between the accounting and property
records defeated the purpose for conducting
inventory taking of properties, thus, casting doubt
on the validity, existence and correctness of the
balance of Property, Plant and Equipment accounts
valued in the books at 393,944,006.21 (excluding
Construction in Progress) at year-end.

Recommendations
Implemented
Not Implemented
We recommended that the Inventory Committee

complete the physical inventory taking of properties
to be witnessed by a representative of the Audit
Team for purposes of ascertaining the correctness
of the property records and detection of
discrepancies and losses of these PPE accounts
We recommended further that the City General
Service Officer (CGSO) and City Accountant
maintain updated Property Cards and Property,
Plant and Equipment Ledger Cards, respectively,
reconcile their records and effect the necessary
adjustments for any discrepancies found during the
physical count to ensure fair presentation of the
PPE accounts in the financial statements.
CITY OF NAGA
A. BACKGROUND
1. Legal Basis

June 18, 1948
2. Key Officials
City Mayor
City Treasurer
City Accountant
Accounts Payable amounting to 16,721,699.89

which have been carried in the books for more than
8 years and without pertinent records/documents
was not reverted to unappropriated surplus contrary
to Executive Order No. 109 dated June 10, 1999 as
implemented by COA-DBM Joint Circular no. 99-06
dated November 13, 1999, thus, overstating the
reported payables as of year-end by the said
amount.
Hon. John G. Bongat

Ms. Helen T. Rosales
Ms. Paciencia SJ.
Tabinas
Permanent
Co-terminus
Elective Officials
We recommended that the City Accountant review

all outstanding accounts payable and revert to the
unappropriated surplus of the general fund those
found not supported with valid/actual claims and
those obligations that remained unliquidated for
years to avoid a yearly overstatement of liability
accounts in the financial statements. See to it that
no obligations are certified to accounts payable
unless the obligation is a valid claim and supported
with complete documentary requirements.
10
0
5
5
4. No. of Barangays
506
778
14
1,330
27
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
The unexpended balance of PDAF in FYs 2011 and

2012 and DAP in FY 2011 under the Due to NGAs
account totalled 1,584,019.54 was not returned
to the source agency, or to the National Treasury
contrary to Sections 4.9 and 6.7 of COA Circular
No. 94-013 dated December 13, 1994.
We recommended that the City Government, as
administrator of the funds, evaluate the status of the
unexpended balances of PDAF and DAP under the
Due to NGAs account. If there are no valid
obligations for, and especially if the projects or
programs for which these funds have already been
2,364,754
738,817
1,625,937
2012
2,222,214
671,292
1,550,922
Variance
142,540
67,525
75,015
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
443
770,222
643,391
126,831
2012
703,335
615,565
87,770
Variance
66,887
27,826
39,061
Cash Flows
(In Thousand Pesos)
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
2012
151,600,894.57 and five (5) payrolls for March

2013 in the total amount of 7,405,853.70 were not
submitted for audit, in violation of Section 122 of PD
1445, Section 347 of RA 7160 and Sections 7, 8
and 9 of COA Circular No. 94-001, thus, preventing
the Audit Team from conducting review and
verification of the transactions.
Variance
151,433
113,905
37,528
(132,347)
(122,783)
(9,564)
(16,683)
9,352
(26,035)
2,402
550,909
553,311
474
550,435
550,909
1,928
474
2,402
We recommended that immediate submission of

the disbursement vouchers, official receipts and
other required reports as prescribed in the above
cited provisions of law, rules and regulations be
strictly enforced by management to facilitate the
timely review and examination of the transactions
therein covered. We also recommended that the
Accountant and all concerned officials ensure the
regular and complete submission of disbursement
vouchers, receipts and other required reports on
their prescribed dates of submission and for
appropriate action to be instituted by management
against concerned personnel to enforce compliance
with this recommendation.
C. RESULTS OF AUDIT
1.

statements because the report of actual count conducted
on Property, Plant and Equipment (PPE) and Inventories
pertained only to CY 2013 acquisitions of 9,833,352.28
and 573,611.89 representing only .69% and 1.34% of
the balances of 1,416,365,656.87and 42,749,003.86
of PPE and Inventories, respectively, as presented in the
financial statements (FS) as at December 31, 2013. In
addition, three hundred eighty seven (387) disbursement
vouchers in the total amount of 151,600,894.57 and
five (5) payrolls in the total amount of 7,405,853.70 or
a total of 159,006,748.27 were not submitted for audit.
This amount represents 24.71% of the total expenditures
of 643,391,386.59.
2.
The actual physical inventory conducted was only

for acquisitions made during the year contravening
Section 124, New Government Accounting System
(NGAS) Manual, Volume I for LGUs which requires
an annual inventory on Property, Plant and
Equipment (PPE) and Inventories with year-end
balances
of
1,416,365,656.87
and
42,749,003.86 respectively. The said balances
could not be fairly established if said physical
inventory taking is not conducted.
We recommended that the Naga City School Board

abide with the provisions of Sections 100 and 272
of RA 7160 on the proper charging of expenses
against the SEF, and for concerned officials of
LGU-Naga City to desist from approving
expenditures which are not legitimate charges
against the SEF to avoid suspensions and
disallowances in audit.
Recommendations
Implemented
Not Implemented
We reiterated our recommendation that concerted

efforts be exerted to conduct a physical count or
inventory taking of all inventories and properties of
the City and to
submit the reports thereon
using the prescribed format, not only for current
years acquisitions, but also for those acquired in
previous years. We also recommended that
reconciliation between property records and
accounting records be regularly undertaken in order
to fairly present the Inventories and PPE accounts
on the Citys financial statements.
Disbursements totaling 1,754,702.56 were

charged to the SEF contrary to the provisions of
Sections 272 and 100 of RA 7160, Section 4(2) of
PD 1445 and COA Circular No. 2012-003 dated
October 29, 2012, thus irregularly allocating funds
from the SEF for purposes other than priority
activities/projects as mandated.
29
14
3
12
CITY OF SORSOGON
A. BACKGROUND
1. Legal Basis
Three hundred eighty seven (387) disbursement

vouchers covering the period from November 2012
to April 2013 with a total amount of
444

August 8, 2000
2. Key Officials
City Mayor
City Treasurer
City Accountant
(LDRRMF) amounting to
12,923,180.48, respectively.
Hon. Leovic R. Dioneda

Mr. Antonio D. Tinay
Ms. Angelita L. Licup
2.
Permanent
Co-terminus
Elective Officials
324
80
16
420
4. No. of Barangays
B.
Financial Position
(In Thousand Pesos)
2013
710,954
251,520
459,434
2012
650,725
293,654
357,072
Variance
60,229
(42,134)
102,362
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
482,562
360,198
122,364
2012
455,716
371,619
84,097
Variance
26,846
(11,421)
38,267
Cash Flows
(In Thousand Pesos)
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
2012
Variance
64,109
56,107
8,002
(39,815)
(55,130)
15,315
(25,796)
2,127
(27,923)
(1,502)
137,127
135,624
3,104
134,023
137,127
(4,606)
3,104
(1,503)

Cash balance of 135,624,243.41 in all funds as of
year-end was not sufficient to cover the existing
current obligations and the unutilized balances of
the 20 percent Community Development Fund,
Special Education Fund and Calamity Fund totaling
164,407,553.77, resulting in cash deficit of
28,783,310.36, contrary to Section 337 of
Republic Act (RA) No. 7160.
Failure of the City Government to conduct the

physical inventory of its Property, Plant and
Equipment (PPE) totaling 501,369,106.57
representing 69.30 percent of the total assets casts
doubt on the validity, reliability and accuracy of its
reported balances in the financial statements as of
December 31, 2013 and is contrary to Section 124,
Volume I of the Manual on NGAS for LGUs.
Considering the cost of PPE which comprises 69.30
percent of the total assets of the City Government,
we recommended and reiterated the following
courses of actions:
Management takes appropriate action to resolve
this recurring deficiency considering the
significance of the affected accounts in the financial
statements of the City.
C. RESULTS OF AUDIT
1.
and
We recommended for the following courses of

action, viz: a) City Budget Officer, Accountant and
Treasurer exercise diligence, prudence and proper
control in the disposition of government funds. They
should limit the expenditures within the total income
realized during the year to avoid incurrence of cash
deficit; b) City Treasurer ensure that funds received
for specific purpose is available and spent only for
the specific purpose for which the trust was created
or the funds received; c) City Budget Officer,
Accountant and Treasurer prioritize or spend only
what is necessary; d)City Treasurer intensify
Revenue Collections; and e) City Mayor/Vice Mayor
seek financial assistance from National
Government or other institutions.
64
FINANCIAL PROFILE
Assets
Liabilities
Equity
4,117,459.00
Create a committee with technical knowledge to

conduct the physical inventory of the PPE in order
to determine the actual existence and conditions of
the properties. Also to evaluate and determine the
current value of other properties without available
records and to identify properties which are no
longer in use.

of presentation of the financial statements because of: a)
cash deficit of 28,783,310.36; b) the unreliable balance
of Property, Plant and Equipment Accounts amounting to
501,369,106.57; c) overstatement of Receivable
Account by 2,645,060.57 and understatement of
expenses by the same amount; and d) the deficiencies in
the purchase of medicines and expenses charged to
Local Disaster Risk Reduction and Management Fund
Prepare Acknowledgement Receipt for Equipment

(ARE) for the issued properties to the end-user in
order to pinpoint the responsibility and
445
accountability of the person. The ARE shall be

renewed every three years or every time there is a
change in user/custodianship of property.
each construction. They should be extra careful in

recording transactions for fair presentation of the
Financial Statement which is useful in the decision
making of the Management.
The City Government failed to maintain a complete

Subsidiary Ledgers (SLs) and Property, Plant and
Equipment Ledger Cards (PPELCs) for all its PPE
contrary to Section 114 of the Manual on the NGAS
for LGUs, Volume I, thus, correctness and reliability
of the PPE amounting to 501,369,106.57 could
not be ascertained.
a)
Management seek the help of the City

Accountant to facilitate the preparation of SL
and PPELC as required under Section 13 of
NGAS Manual for LGU, Volume II.
b)
PPELCs or SLs shall be maintained by the

Accounting Section for all the PPE recorded in
the books of accounts. In the same manner,
the GSO shall maintain and post in the
property cards all pertinent information of
deliveries and acceptance of fixed assets.
c)
Extra effort shall be exerted by both the

Accounting and General Services Office to
determine the details of the PPE accounts. If
pertinent records on file proved inadequate to
substantiate the said balance, identify all
existing assets and request for the appraisal of
their present market values and remaining
estimated useful life from the City Engineering
Office or other person with technical
knowledge.
Expenditures charged to Local Disaster Risk

totaling 12,923,180.48 lacked the supporting
documents required under Section 5.1.3 of COA
contrary to Section 4(6) of Presidential Decree No.
1445, thus, validity, propriety, and legality of
disbursements could not be determined.
City Accountant to make sure that payments are
supported with the Local Disaster Risk Reduction
and Management Fund Investment Plan
(LDRRMFIP), to ensure the validity, propriety, and
legality of the transactions.
We also recommended that the City Mayor instruct
the CDRRMO to properly identify and categorize
programs, projects and activities that are to be
charged to LDRRMF; utilize the fund strictly for
calamity-related activities and stop the utilization of
LDRRMF for activities other than those specified
under RA 10121; and work out for the replacement
of the utilized QRF as reserve fund for immediate
response in case of calamities and the like.
3.

Recommendations
Implemented
Not Implemented
Property, Plant and Equipment recorded under the

Special Education Fund (SEF) and Trust Fund (TF)
amounting to 17,490,404.39 and 31,268,226.50,
respectively, were not provided with depreciation
contrary to Section 4 (o) of the Manual on NGAS for
LGUs, thereby resulting in the overstatement of the
asset and understatement of the expense accounts
as of December 31, 2013.
With this observation, we recommended that:
70
53
3
14
CITY OF TABACO
A. BACKGROUND
1. Legal Basis
Depreciation expense be set up to the applicable

PPE accounts pursuant to the provisions of the
System for LGUs. If no data is available, a
committee to assess the value on the remaining
useful life of the same shall be created and their
report shall serve as the basis of the depreciation to
be set up.

March 24, 2001
2. Key Officials
City Mayor
City Treasurer
City Accountant
Hon. Ma. Josefa V.

Demetriou
Ms. Veronica Barrameda
Ms. Luis B. Melgar
Also, the Accounting Department should maintain a

Construction in Progress Ledger Card for every
project to monitor the progress/accomplishment of
Permanent
446
137
Co-terminus
Elective Officials
771
13
921
4. No. of Barangays
B.
of Property, Plant and Equipment to the auditor for

verification, thus, the existence and condition of the
LGUs fixed assets appearing in the Balance Sheet
as of December 31, 2013 totaling 637,399,095.31
could not be ascertained and relied upon.
47
We recommended the following courses of action:

a) The City Mayor shall constitute an inventory
committee to conduct the annual physical inventory
of the agencys fixed assets. The committee shall
furnish the auditor a copy of the inventory report
upon completion of the physical count; and b) the
City Accounting Office and property officer shall
maintain complete and updated PPE subsidiary
records and shall conduct regular reconciliation
thereof.
FINANCIAL PROFILE
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
1,195,577
194,685
1,000,892
2012
1,171,635
228,746
942,889
Variance
23,942
(34,061)
58,003
(In Thousand Pesos)
2013
2012
359,486
260,840
98,646
339,138
253,482
85,656
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
Variance
20,348
7,358
12,990
We recommended that the concerned offices of the

city government implement the respective projects
funded by continuing appropriations of the 20%
Local Development Fund, otherwise, inform the
Sangguniang Panglungsod thru the local chief
executive that the projects will no longer be
implemented in order that the funds there for may
be reverted to the unappropriated surplus.
Cash Flows
(In Thousand Pesos)
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
2013
2012
186,122
105,307
80,815
(238,442)
(133,906)
(104,536)
(15,310)
(22,096)
6,786
(67,631)
584,564
516,933
(50,696)
635,259
584,564
(16,935)
(50,695)
(67,631)
Variance
C. RESULTS OF AUDIT
1.

statements due to the agencys Property, Plant and
Equipment accounts are carried in the balance sheet at
637,399,095.31, net of accumulated depreciation,
equivalent to 53% of the LGUs total assets amounting to
1,195,577,223.32. In view of the local governments
failure to conduct the year-end inventory thereof and to
prepare and submit a copy of the Report on the Physical
Count of Property, Plant and Equipment to the auditor for
verification, we were unable to verify the existence and
condition of the agencys fixed assets as of December
31, 2013.
2.
The agency failed to conduct, as in the past year,

the annual physical inventory for CY 2013 of the
agencys property, plant and equipment and to
submit a copy of the Report on the Physical Count
Projects funded by continuing appropriations of the

20% Local Development Fund for CYs 2008 to
2012 totaling 19,078,243.21 have remained
unimplemented during CY 2013, thus, depriving the
beneficiaries of the expected benefits thereof.
Fund Utilization Reports on the financial assistance

given by the City of Tabaco to barangays during CY
2013 and prior years amounting to 7,153,285.00
as of December 31, 2013, have not been submitted
to the City Accounting Office for recording, contrary
to the provisions of the Memorandum of Agreement
entered into by and between the City Government
of Tabaco and the various recipient barangays,
thus, the fund transfers have remained in the books
of the agency and the implementation of the
projects by the barangays could not be ascertained.
We recommended that the City Accountant demand
from the concerned Punong Barangays the
submission of the pertinent Fund Utilization Reports
in order that the outstanding receivables can be
removed from the books of the City Government of
Tabaco. Management shall refrain from granting
additional subsidies to the barangays with
unliquidated fund transfers.
447
PDAF released to the City of Tabaco under SARO

No. BMB-G-13-T00000157 dated February 15,
2013 amounting to 5,000,000.00 for the widening
of Sto. Cristo-Divino and Riosa Streets which
remained unimplemented at year end, has not been
returned to the National Treasury, contrary to the
Supreme Court Decision No. G.R. No. 20866 dated
November 19, 2013 declaring the unconstitutionality

thereof.
We recommended that management immediately
remit to the National Treasury the unused PDAF
amounting to 5,000,000.00 pursuant to the
Supreme Court Decision No. G.R. No. 20866 dated
November 19, 2013.
Recommendations
Implemented
Not Implemented
18
5
9
4
448
C. RESULTS OF AUDIT
VI VISAYAS REGION
1.
The Auditor rendered a qualified opinion, the financial

position of the Province of Aklan for reasons that the
balance of Cash in Bank-Local Currency Account
representing NALGU Funds totaling 4,678,636.80
cannot be relied upon due to absence of records, nonpreparation and submission of Monthly Bank
Reconciliation Statements; long outstanding reconciling
items appearing in bank reconciliation statements
remained unadjusted as of year-end; and Property, Plant
and Equipment (PPE) amounting to 456,718,120.85
was not reconciled due to lack of Report of Physical
Count of Property, Plant and Equipment (RPCPPE).
PROVINCE OF AKLAN
A. BACKGROUND
1. Legal Basis

April 25, 1956
2. Key Officials
Provincial Governor
Hon. Carlito S. Marquez

Ms. Suzette F. Pioquid
Ms.Marianita T. Martirez
Permanent
Co-terminus
Elective Officials
B.
2.
The grant, utilization and liquidation of cash

advances to officers and employees of the Province
of Aklan were not adequately controlled resulting in
the accumulation of unliquidated cash advances of
16,322,305.10 as of year-end.
1,288
1,271
15
2,574
Comply strictly with the rules and regulations as

provided in Section 89 of PD 1445 and COA
Circular No. 97-002 dated February 10, 1997 in the
grant, utilization and liquidation of cash advances.
17
FINANCIAL PROFILE
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
2,056,174
877,052
1,179,122
2012
1,955,303
868,004
1,087,299
Variance
100,871
9,048
91,823
2013
1,128,003
993,329
134,674
2012
1,011,541
894,602
116,939
Variance
116,462
98,727
17,735
Cash Flows
(In Thousand Pesos)
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
2013
2012
207,689
116,287
91,402
(57,145)
(49,158)
(7,987)
(46,973)
(27,658)
(19,315)
103,571
458,128
561,700
39,471
418,657
458,128
64,100
39,471
103,572
A separate bank account with sufficient balance to

cover for the 20% Development Fund of the
Province was not maintained rendering difficulty in
determining whether continuing appropriation for the
implementation of the projects under the said fund
totaling 34,328,291.81 are backed-up with cash.
Direct the Provincial Treasurer and Accountant to
transfer sufficient amount of deposits to finance the
immediate implementation of the intended
programs/projects for the 20% Development Fund.
(In Thousand Pesos)
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
Acquisition of land and Structures/House in the total

amount of 5,626,790.00 were suspended in post
audit due to incomplete documentation required
thereon causing problems in the ownership of the
property.
Strictly follow the supporting documentations on the
payment of land and structures in compliance with
COA Circular No. 2012-001 dated June 14, 2012
and other existing regulations to avoid problems in
the ownership of the property.
Variance
449
Discrepancy in the amount of 25,890,737.54

between Due from Other Funds Account (138) and
Due to Other Funds Account (424) affected the fair
presentation of these accounts in the financial
statement.
Reconcile the above accounts and draw the

necessary JEV for the adjustment.
(In Thousand Pesos)
Non-compliance of the rules on reporting and

accounting for sources and utilization of DRRMF
12, 2012 and RA 10121, resulted to difficulty in
monitoring availability of the said fund and
evaluating whether the utilization is aligned with the
PAPs identified.
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End

Recommendations
Implemented
Not Implemented
42
4
32
6
1.

March 10, 1917
2. Key Officials
Hon. Exequiel B. Javier
Ms.Sherlita B. Mahandog
Ms. Esther Minnie A.
Julian
B.
2012
221,735
13,150
(142,083)
(19,843)
(122,240)
92,802
980,831
1,073,632
201,893
778,938
980,831
(109,091)
201,893
92,801
Require the Provincial Accountant to cause

immediate liquidation of the cash advance as
soon as the purpose for which it was given has
been served, strictly stop granting additional cash
advance to any officials/employees with existing
unliquidated cash advances and demand full
settlement and proper accounting of previous
cash advances prior to the approval and release
of new/additional cash advances to all
accountable officers.
1,016
14
2,176
18
1,958,439
714,288
1,244,151
234,885
Variance
Long unliquidated balance of Advances to

Officers and Employees of 608,199.28
overstated assets and understated expenses
which ultimately bear on its fair presentation in
2013
2012
1,146
Financial Position
(In Thousand Pesos)
2,287,398
748,460
1,538,938
2013
81,166
(22,007)
103,173
FINANCIAL PROFILE
Assets
Liabilities
Equity
813,031
588,193
224,838
2.
Permanent
Co-terminus
Elective Officials
894,197
566,186
328,011
A qualified opinion was rendered on the financial

statements since the accuracy and existence of the
Inventory account of 84,835,285.40 is doubtful due to
the unavailability of the schedules to support the amount
presented. Property, Plant and Equipment Motor
Vehicles amounting to 18,631,458.71 was misstated
due to non-recording of acquisition cost/appraisal values
of property acquired through donation.
A. BACKGROUND
Provincial Governor
Variance
C. RESULTS OF AUDIT
PROVINCE OF ANTIQUE
1. Legal Basis
2012
Cash Flows
(In Thousand Pesos)
Ensure the submission of the Report on Sources

and Utilization of DRRMF pursuant to Section 5.1.5
of COA Circular No. 2012-002 dated September 12,
2012. A special trust fund should also be
established for the unutilized balance of LDRRMF
which should be readily available for future use.
3.
2013
Variance
328,959
34,172
294,787
450
Due From NGOs/POs of 16,684,825.94,

consisting of financial assistance granted to NonGovernmental Organizations (NGOs) or Peoples
Organizations (POs), remains unliquidated
contrary to the Memorandum of Agreement
signed between the NGO/PO and the Provincial
Government of Antique and Section 5.4 of COA

Require full liquidation of financial assistance

granted to concerned NGOs or POs, to ensure
compliance with the Memorandum of Agreement
keep a copy of the Memorandum of Agreement
for each project/ beneficiary to facilitate
monitoring.
Monitor and evaluate the implementation of all

projects granted as a financial assistance in order
to meet the agreed target completion date and to
utilize the funds for its intended purpose/s.
Accounts Payable of 204,267,536.03 includes

729,727.31 unpaid obligations of prior years
that have been outstanding for more than two
years against which no actual claim, has been
filed or which is not covered by perfected
contracts on record.
Revert to the unappropriated surplus of the

general fund the accounts payable of
729,727.31 which has been outstanding for
more than two (2) years.
Cash in Bank and Accounts Payable accounts

for all funds have been understated by
41,472.50 as of December 31, 2013 due to the
non-reversion of stale checks.
Cash in Bank account for Trust Fund shows an

unreconciled balance of 32,428,248.90 as of
September 3, 2013 due to non-reconciliation of
balances between the General Ledger and the
Cashbook contrary to sound accounting policy,
thus the account is not fairly presented in the
Total expenditures for Gender and Development

(GAD) cannot be ascertained due to the failure of
the Province to track down and identify specific
GAD programs, projects and activities of its
departments
vis--vis
their
assigned
allocations/budgets.
Strictly adhere to the GADrelated provisions of
the General Appropriations Act and Joint Circular
No. 2004-1 of the DBM, NEDA and the NCRFW
to ensure proper implementation of GAD
programs, projects and activities.
Reconcile the difference of 32,428,248.90 and

perform reconciliation at month-end or on a
regular basis to ensure
the accuracy,
completeness, and reliability of the Cash-In-Bank
balance (TF).
Loans Receivable Others (126) aggregating to

20,418,918.18 remain outstanding for more
than 365 days and beyond depriving the
Provincial Government and its constituents urgent
use of funds to defray the
necessary
expenditures and for the delivery of basic
services.
Revisit the terms and conditions of the
Memorandum of Agreement/Loan Agreement of
each borrower, exert more efforts, enforce
necessary actions to collect those loans
receivables for the immediate recovery of its
capital exposures and utilize funds for other
purpose.
Draw a Journal Entry Voucher (JEV) to revert

stale checks of 41,472.50 to Cash In Bank
and Accounts Payable and observe the
prescribed procedures in handling spoiled or stale
checks.
Non-utilization of financial assistance to the

different barangays and Ligangmga Barangay
amounting to 980,000.00 for the implementation
of various projects under the 20% Development
Fund deprived the constituents of the timely
delivery of basic services.
A total amount of 17,211,089.18 of taxes due to

the Bureau of Internal Revenue has not been
remitted as of December 31, 2013 contrary to
Revenue Regulation 2-1998, Republic Act 8424.
For the management to remit accordingly all
taxes withheld from individuals/suppliers in
accordance with Republic Act 8424, Republic Act
9337 and Revenue Regulation No. 2-1998.
Of the total PDAF of 21,950,000.00, projects in

the amount 14,230,000.00 or 64.83% were not
yet implemented, leaving the funds idle in the
bank to the disadvantage of constituents.

Recommendations
Instruct the PPDO to coordinate closely with the

Accounting Office, Office of the Governor and
other offices regarding receipt of PDAF,
implementations of projects/programs under
PDAF, to ensure complete and reliable reporting
and proper monitoring of PDAF programs and
projects.

Implemented
Not Implemented
451
26
8
6
12
C. RESULTS OF AUDIT
PROVINCE OF CAPIZ
1.
A. BACKGROUND
1. Legal Basis

financial statements due to the following audit
observations: a) long outstanding stale checks totaling
6,111,723.06 which remain unadjusted; b) nonsubmission of disbursement vouchers to the Provincial
Accountant resulting to the unrecorded disbursements
of 30,979,945.96; c) non-disposition of unserviceable
medical equipment valued in the books at
9,385,255.75; and d) the Notes to the Financial
Statements disclosed unreconciled beginning balance
with significant amounts which have been existing for
the past years.
Commonwealth Act No.

115
April 15, 1901
2. Key Officials
Provincial Governor
Hon. Victor A. Tanco, Sr.

Ms.WendizimaSustento
Atty. Ernie A. Arcenas
Permanent
Co-terminus
Elective Officials
B.
915
1,268
15
2,198
2.
Stale checks totaling 6,111,723.06 which have

been long outstanding are still appearing in the
bank reconciliation statements contrary to Section
59 of the Manual on the National Government
Accounting System (NGAS) for the Local
Government Units (LGUs).
16
FINANCIAL PROFILE
Require the Provincial Treasurer and the

Provincial Accountant to prepare and effect the
necessary adjustments in their respective books
of accounts. In order to avoid or lessen the
incurrence of stale checks, require the Provincial
Treasurer to send a written notice to the payee of
the existence of the check within one month after
its issuance.
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
2,020,757
804,590
1,216,167
2012
1,953,017
802,940
1,150,077
Variance
67,740
1,650
66,090
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
1,913,964
1,846,922
67,042
2012
1,774,767
1,593,057
181,710
Variance
139,197
253,865
(114,668)
2013
2012
212,914
202,357
10,557
(293,622)
(88,261)
(205,361)
(63,144)
(48,042)
(15,102)
(143,852)
404,757
260,904
66,054
338,703
404,757
(209,906)
66,054
(143,853)
The construction/concreting of various roads

totaling 21,735,026.00 were not related to
disaster
risk
reduction
management
activities/programs as contemplated in Section 21
of Republic Act (RA) 101211 and Section 5 of
NDRRMC, DBM and DILG Joint Memorandum
Circular No. 2013-1 dated March 25, 2013.
Ensure that all programs, projects and activities
included in the PDRRMFIP should be in
accordance with those required to be funded out
of the Local Disaster Risk Reduction and
Management Fund under the provisions of RA
No. 10121 and the NDRRMC, DBM and DILG
Joint Memorandum Circular No. 2013-1 dated
March 25, 2013.
Cash Flows
(In Thousand Pesos)
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
Variance
452

received by the Province in the amount of
1,077,000.00, intended to fund priority
programs and projects, remained unutilized, thus
depriving intended beneficiaries of the benefits
that could have been derived thereof.
PROVINCE OF GUIMARAS
We recommend that Management require the

Provincial Treasurer to return the unutilized funds
to the Bureau of Treasury (BTr) by issuance of a
Check and duly receipted by the BTr.
A. BACKGROUND
Failure of the Provincial Treasurer to submit to

the Provincial Accountant paid disbursement
vouchers for CY 2013 amounting to
11,118,280.01 resulted in the inability of the
latter to record the transactions in the books of
accounts
1. Legal Basis
2. Key Officials
Provincial Governor
Require the Provincial Treasurer to submit all

paid disbursement vouchers (DVs) and the
supporting documents to the Provincial
Accountant to ensure complete recording of the
transactions in the books of the Province.
Permanent
Co-terminus
Elective Officials
Various
medical
equipment
totaling
5,150,500.00 procured from CY 2008 to CY
2012 remained unutilized as of December 31,
2013, for a period ranging from five months to
three years, depriving the intended beneficiaries
of better health services.
B.
450
284
12
746
5
FINANCIAL PROFILE
Financial Position
(In Thousand Pesos)
Assets
Liabilities
Equity
Procurement of goods and services aggregating

to 8,800,379.04 for the period January to
October 2013 were made on a reimbursement
basis instead of following the procurement
procedures prescribed under RA 9184.
2013
2012
859,274
159,917
699,357
805,840
234,499
571,341
Variance
53,434
(74,582)
128,016
(In Thousand Pesos)
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
Direct the department heads/officials concerned

to refrain from resorting to procurement and
disbursements
through
reimbursement
procedure. All procurements should be strictly
governed by RA 9184 and its Revised IRR and
other issuances of the General Procurement
Policy Board (GPPB).
2013
2012
427,918
367,981
59,937
387,998
356,265
31,733
2013
2012
Variance
39,920
11,716
28,204
Cash Flows
(In Thousand Pesos)

Recommendations
Implemented
Not Implemented
Hon. Felipe Hilan A. Na

MD
Ms. Margarita S. Caravana
Mr. Sofronio V. Graciosa, J
Direct the officials concerned to meticulously and

judiciously plan all procurement of medical
equipment and involve the CHO/RHUs at the
initial stage of procurement planning preparation
or at the amended draft plan stage up to the time
of implementation.

May 22, 1992
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
9
1
8
453
Variance
53,041
57,197
(4,156)
(18,435)
(38,957)
20,522
(24,383)
(12,272)
(12,111)
10,223
131,541
141,764
5,968
125,573
131,541
4,255
5,968
10,223
C. RESULTS OF AUDIT
1.

fairness of presentation of the financial statements of
the Province as of December 31, 2012 due to:
a)
the inclusion of the unaccounted property in the

Report of the Physical Count of Property, Plant
and Equipment amounting to 122.231 million;
b)
non-provision of depreciation for PPE amounting

to 53.890 million; and
c)
the failure to liquidate Advances to Officers and

Employees amounting to 11.064 million,
resulting in the understatement of expenses.
2.
Job orders issued to workers of the Province in

December 2012 ranging from 15 days to 30 days
were not properly accomplished, thus intentions
and liabilities were not clearly drawn, and neither
the determination of the necessity and the extent
of the jobs undertaken were made.
Accomplishment Reports were not required nor
submitted from each job hire, thus, precluding us
from appreciating the actual job undertaken.
Remit the withheld taxes immediately to the

Bureau of Internal Revenue in compliance to
Revenue Regulations 2-98 and provisions of RA
8424.
3.

Recommendations
Implemented
Not Implemented
18
4
9
5
PROVINCE OF ILOILO
A. BACKGROUND
1. Legal Basis
Require the Head of Offices to submit

immediately the details of the jobs undertaken for
the 375 job orders; to prepare the Job Orders to
contain information on the job hire and job to be
undertaken. Job description must be prepared in
such a way that it could be a clear basis in the
evaluation of accomplishment report.
Maura Law 1893

April 1, 1901
2. Key Officials
Provincial Governor
Hon. Arthur D.
Defensor, Sr.
Dr. Melba B. Sullivan
Ms.Lyd P. Tupas
Require the Job hires to prepare and submit

accomplishment reports of the actual job done
based on the job order to determine the quality of
services rendered.
Taxes withheld by the Province in behalf of the

Bureau of Internal Revenue were not remitted
intact and within the reglementary period contrary
to Revenue Regulations 2-98 and Republic Act
No. 8424, depriving the government the
implementation of the projects had it been
remitted on time.
Permanent
Co-terminus
Elective Officials
The amount of 5.250 million or 8.87% of the

20% Development Fund was not optimally
utilized contrary to Item 5.0 of Department of
Interior and Local Government Department of
Budget and Management (DILG-DBM) Joint
2011, thus, depriving constituents from availing
the desirable socio-economic development and
environmental outcomes obtainable therefrom.
2,089
839
15
2,943
42
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
Require the PPDC to closely monitor the

implementation of the projects under the 20%
Development Fund and ensure optimal utilization
of the Fund.
454
3,436,556
818,878
2,617,678
2012
3,343,196
730,951
2,612,245
Variance
93,360
87,927
5,433
(In Thousand Pesos)
FS as a Current Liability but classified as a Longterm Liability.

2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
1,730,784
1,736,402
(5,618)
2012
Variance
1,549,827
1,738,024
(188,197)
2013
2012
Philippine Health Insurance Corporation (PHIC)

Collections - Hospital Income totaling
144,802,836.75 are treated as trust fund and
not as Income hence, the account is not properly
classified in the FS.
2.
Loans Receivable - Account 126

40,585,448.79 remain outstanding
General Fund books of the agency,
record of payments for the period April
December 31, 2013.
180,957
(1,622)
182,579
Cash Flows
(In Thousand Pesos)
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
Variance
(20,572)
22,672
(43,244)
(59,839)
(59,839)
(1,668)
(30,327)
28,659
(82,079)
1,484,500
1,402,421
(7,655)
1,492,155
1,484,500
(74,424)
(7,655)
(82,079)
Review the accounting entries made and effect

the necessary and appropriate adjustments to
Loans Receivable Account 126 to avoid
possible account misstatements and reflect the
correct balance of the account in the financial
statements.
C. RESULTS OF AUDIT
1.

fairness of presentation of the financial statements due
to the following:
Cash in Bank Book Reconciling Items showed

total debit adjustments of 69,358,208.56, of
which 65,664,446.82 are unreleased checks
due to the delayed transfer of funds from the
General Funds Time Deposit Account.
Loans Receivable Account 40,585,448.79 is not

correctly presented due to the non-recording of
payments to the account that has remained
outstanding since April 2006.
Property Plant and Equipment Account has an

unreconciled difference between the Accounting
Records and the Report on the Physical Count of
Property Plant and Equipment (RPCPPE) in the
amount of 232,982,426.30.
Public Infrastructures totaling to 60,048,887.03

were not transferred to the Registry of Public
Infrastructure projects, thus, overstating the asset
and equity accounts.
Loans Payable Domestic, current portion, in the

amount of 11,028,901.02 is not presented in the
Non- reconciliation of property and accounting

records resulted to a discrepancy in agency
assets amounting to 232,982,426.30.
We recommended that the GSO and the
Provincial Accountant should coordinate to
reconcile accounting and property records and
ensure the reliability of asset accounts in the
Cash in Bank Local Currency, Current Account

showed a negative balance of 47,865,376.21
due to the issuance of checks without cash back
up and was not sufficiently disclosed in the Notes
to Financial Statements (FS).
totaling
in the
without
2006 to
Philippine Health Insurance Corporation (PHIC)

Collections - Hospital Income totaling
144,802,836.75 are treated as trust fund and
did not pass through legislative appropriation,
hence limiting the utilization of funds within the
work and financial plan prepared by the District
Hospitals.
We recommended that PHIC collections - hospital
income should accrue to the general fund of the
local government unit and should pass through
the regular budget process and legislative
appropriation to ensure proper utilization of funds
and adherence to the provisions of Sections
305(d) and 313(c) of RA No. 7160.
The financial assistance/fund transfers extended

to other Local Government Units (LGUs), totaling
to 63,810,572.00 were not covered by any
Memorandum of Agreement (MOA) or Contract
setting-out conditions governing the use of the
funds and responsibilities of the recipient-LGUs.
We recommended that the transfer of funds to
other LGUs covering the implementation of
certain programs/projects of the Provincial
455
Government of Iloilo must be covered by a

Memorandum of Agreement (MOA) and other
documentary requirements enumerated under
Sections 3.1.1 and 3.1.3 of COA Circular No.
2012-001 to provide basis for monitoring the
proper use of funds.
B.
2013

Fund Investment Plan (LDRRMFIP) and Monthly
Reports on Sources and Utilization of the
LDRRMF were not submitted by the Iloilo
Provincial Government (IPG) to the COA Auditor
as required in Sections 5.1.2 and 5.1.5 of COA
Circular No. 2012-002 dated September 12, 2012
and Rule 6, Section 4(25) of the IRR of R.A. No.
10121.
Assets
Liabilities
Equity
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
23
2
12
9

March 10, 1917
2. Key Officials
2,825,586
2,457,794
367,792
2012
2,558,295
2,371,230
187,065
Variance
267,291
86,564
180,727
2013
2012
Variance
420,454
167,411
253,043
(289,585)
(386,179)
96,594
157,457
340,612
(183,155)
288,326
1,507,736
1,796,062
121,844
1,385,892
1,507,736
166,482
121,844
288,326
2.
1,672
The Sangguniang Panlalawigan was provided

with funds from the Provincial Disaster Risk
Reduction and Management Council (PDRRMC)
funds to be utilized for their constituents contrary
to pertinent provisions of R.A. No. 10121 and
14,833,637.00 were utilized despite no
occurrence of calamity.
724
16
2,412
We recommended that the role of legislators in

the implementation of RA 10121 be confined only
to those stated such as action to the submitted
Hon. Alfredo G. Maraon,

Jr.
Ms.Nilda V. Generoso
Ms.Merly P. Fortu
Permanent
Co-terminus
Elective Officials
658,775
420,504
238,271

financial statements of the Province of Negros
Occidental as of December 31, 2013 since complete
Construction in progress (CIP), Agency Assets and
Public Infrastructures, amounting to 707,005,942.95
and 212,772,372.60 respectively, or a total of P
919,778,315.55 are not transferred to appropriate
asset or public infrastructure account.
A. BACKGROUND
Variance
C. RESULTS OF AUDIT
PROVINCE OF NEGROS OCCIDENTAL
Provincial Governor
2012
6,045,059
2,072,661
3,972,398
Cash Flows
(In Thousand Pesos)
1.
1. Legal Basis
6,703,834
2,493,165
4,210,669
(In Thousand Pesos)

Recommendations
Implemented
Not Implemented
FINANCIAL PROFILE
Financial Position
(In Thousand Pesos)
We recommended that the PDRRMO and the

Provincial Accountant regularly prepare the
LDRRMFIP and Monthly Report on Sources and
Utilization of LDRRMF, respectively and cause its
prompt submission to the COA Auditor on or
before the deadline as provided for in Sections
5.1.2 and 5.1.5 of COA Circular No. 2012-002
and Rule 6, Section 4(25) of the IRR of R.A. No.
10121.
3.
19
456
CITY OF BACOLOD
annual LDRRMO Plan and budget, proposed

programming of the LDRRMF.
A. BACKGROUND
Contracted infrastructure projects amounting to

271,557,400.09 were implemented without
furnishing the Auditor a copy of contract for
review in violation of item 3.1.1 of COA Circular
2009-001.
1. Legal Basis
2. Key Officials
We recommended that the Bids and Awards

Committee, which is in charge of contract
documents, furnish the Auditor a copy of the
executed contract so that a timely review can be
conducted by the Auditor and the assigned
Technical Audit Specialist on the legal and
technical aspects of the contract.
City Mayor
Hospital/medical supplies and medical equipment

amounting to 2,652,044.93 and 1,500,000.00
respectively, were procured through direct
contracting without the Bids and Awards
Committee (BAC) citing any of the applicable
condition stated under Section 50 of the Revised
Implementing Rules and Regulations (RIRR) of
Republic Act 9184
Permanent
Co-terminus
Elective Officials
4. No. of Barangays
B.
139
16
1,306
61
FINANCIAL PROFILE
2013
Assets
Liabilities
Equity
3,423,384
1,150,612
2,272,772
2012
Variance
3,587,445
1,272,321
2,315,124
(164,061)
121,709)
(42,352)
(In Thousand Pesos)
Granting of additional allowance of 10,000.00

each to Task Force Ilahas operatives is bereft of
legal basis which violates Section 12 of R.A.
6758.
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
1,423,146
1,311,979
111,167
2012
1,507,126
1,214,606
292,520
Variance
(83,980)
97,373
(181,353)
Cash Flows
(In Thousand Pesos)

Recommendations
Implemented
Not Implemented
1,151
Financial Position
(In Thousand Pesos)
We recommended that the province submit legal

basis in the granting of additional allowances to
Task Force Ilahas Operatives and stop the
practice of giving benefits which contradicts
specific laws, rules and regulations.
3.
Hon. Monico O.
Puentevella
Ms.Annabele C. Badajos
Mr. Eduardo H, Ravena
City Treasurer
City Accountant
We recommended that the BAC first ascertain

that any of the three required conditions is
present before purchases are coursed through
direct contracting to comply with item 48.2
Section 48 of the Revised Implementing Rules
and Regulations of RA 9184 as well as to prevent
the limitation of competitiveness in the
procurement process.

June 18,1938
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
43
6
23
14
457
2013
2012
Variance
174,169
357,314
(183,145)
(250,200)
(162,750)
(87,450)
(43,740)
(50,343)
6,603
(119,771)
794,005
674,234
144,221
649,784
794,005
(263,992)
144,221
(119,771)
C. RESULTS OF AUDIT
1.
proposed project is not implemented or any

amount not utilized.

financial statements because the GSO was not able to
submit the physical count of Property, Plant and
Equipment totaling 2,426,784,812.21.
The
discrepancy of 71,422,617.69 between the
Accounting and Property records for affected accounts
remained not reconciled and the Investment in Stocks
and Other Investments and Marketable Securities in
the total amount of 2,578,143.96 have no documents
to support veracity of the amount.
We recommended that the City Accountant check

that the mandatory requirements are attached to
the disbursement vouchers before approving any
release of transfer of funds to the different
barangays pursuant to Item 3.1.1 of COA Circular
No. 2012-001 dated June 14, 2012.
Cash advances totaling 13,276,266.59

remained outstanding indicating a minimal
percentage of reduction compared to last years
balance of 15,986,659.11 caused by not strictly
imposing appropriate sanctions provided under
COA Circular Nos. 97-002 and 2012-004 against
officials and employees with unliquidated cash
advances.
The City was not able to fully implement

programs, activities and projects embodied in the
Solid Waste Management Plan due to nonapproval of said plan.
The Chairs and Members of the Bids and Awards

Committee (BAC) and Technical Working Group
are paid fixed honoraria which are contrary to the
guidelines set forth under item 5.0 of Budget
Circular No. 2004-5A dated October 7, 2005
resulting in excess payment of 299,000.00.
ensure that the honoraria paid to the Chairs and
Members of the BAC and TWG is in accordance
with the guidelines prescribed in Budget Circular
No. 2004-5A dated October 7, 2005.
We recommended that the new set of Solid

Waste Management Board expedites the review
and enhancement of the City Solid Waste
Management Plan, approve the said plan and
submit the same for approval to the Sangguniang
Panlungsod and to the National Solid Waste
Commission.
Financial assistance to NGOs/POs totaling

13,372,143.00 were approved although the
Memorandum of Agreement are deficient of the
required terms of references, contrary to Items
4.3 and 4.5.3 of COA Circular No. 2007-001.
We recommended that the Memorandum of
Agreement as supporting document to the
release of financial assistance to NGOs/POs shall
contain all the terms of references enumerated in
the guidelines under Item 4.5.3 of COA Circular
No. 2007-001 and the name of the project should
be clearly indicated in the MOA pursuant to Item
4.3 of said COA Circular.
Demand immediate settlement of unliquidated

cash advances pursuant to Item 6.0 of COA
Circular No. 2012-004 or institute appropriate
sanction for failure of the officials and employees
to comply on the existing regulations after they
are properly notified through issuance of demand
letters.
Fund Transfer to barangays in the amount of

8,997,110.65 lacked the required documentary
requirements in violation of Section 4(6),
Presidential Decree (PD) No. 1445 and COA
Financial
assistance
amounting
to
22,763,143.00 granted to various NGOs/POs
remains outstanding as of December 31, 2013
due to lack of effective monitoring on the project
implementation
and
non-submission
of
Liquidation Report contrary to Section 5.4 of COA
The City did not prepare the annual GAD

Accomplishment Report contrary to Item 4. Joint
Memorandum No. 2004-1 by the DBM, NEDA
and NCRFW, thus evaluation of whether or not
the GAD activities accomplished have been
implemented efficiently and effectively to address
the Citys gender issues and concerns was not
undertaken.
We recommended that City Government GAD
focal person prepares the GAD Accomplishment
Report following the form prescribed in Annex B
pursuant to Item 5.2 of Joint Circular No. 2004-01
of DBM, NEDA and NCRFW (now Philippine
Commission on Women).
Send letters to the defaulting NGOs/POs to

demand immediate submission of Liquidation
Report on the financial assistance granted or
require the return of the whole amount if the
458
4. No. of Barangays
Expenditures totaling 6,507,297.43 charged to

the SEF do not fall within the primary purpose of
the Fund in contrast to Article 363(C) of the
Implementing Rules and Regulations of the Local
Government Code (RA 7160) and No. 4, Joint
Circular No. 01 s. 1998 of DECS, DBM and DILG,
dated April 14, 1998
B.
3.
2013
Assets
Liabilities
Equity
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
45
1
3
41
1.
29,506
15,327
14,179
2013
2012
593,223
566,075
27,148
544,198
496,412
47,786
2013
2013
Variance
49,025
69,663
(20,638)
Variance
20,281
(24,841)
45,122
(9,105)
(9,155)
50
(28,418)
3,888
(32,306)
(17,241)
391,464
374,222
(30,108)
421,572
391,464
12,867
(30,108)
(17,242)

financial statements taking exception on the effects/s
of any adjustment/s which might have been made had
the agency conducted the inventory of its property,
plant and equipment or had the records allowed her to
apply alternative procedures.
A. BACKGROUND

February 19, 1966
Hon. Ramon D. Torres

Mr. Ruben E. Balboa
Ms. Ruby V. Abellar
The agency failed to conduct and submit a

complete physical inventory report of its property,
plant
and
equipment
valued
at
1,053,799,925.73 for calendar year rendering
the account doubtful.
We recommended that a yearly physical count be
conducted and a report thereon be submitted.
The Inventory Report should contain the actual
status of the assets whether it is unserviceable,
scrap or already junk so that proper adjustments
in the books can be made.
Permanent
Co-terminus
Elective Officials
Variance
C. RESULTS OF AUDIT
CITY OF BAGO
2. Key Officials
City Mayor
City Treasurer
City Accountant
2012
1,470,284
218,386
1,251,898
Cash Flows
(In Thousand Pesos)

Recommendations
1. Legal Basis
1,499,790
233,713
1,266,077
(In Thousand Pesos)
Expenditures totaling 109,117,044.13 were

charged to the Citys 20% Development Fund
although they do not partake the nature of
investments or capital expenditure contrary to
DILG and DBM Joint Memorandum Circular
No. 2011-1 dated April 13, 2011.
Adhere to the guidelines issued by the DILG and
DBM under Joint Memorandum Circular 2011-1
dated April 13, 2011 in prioritizing projects for
inclusion in the Citys Annual Investment Plan or
20% IRA for development projects.

Implemented
Not Implemented
FINANCIAL PROFILE
Financial Position
(In Thousand Pesos)
Comply with the provision of Section 363 of the

Local Government Code in the prioritization of
programs, activities and projects that should be
included in the Local School Board Budget and
utilize the proceeds of the additional one percent
Special Education Fund to such purpose
prescribed by law for which SEF can be disposed
of.
24
791
56
14
861
459
Cash Advances to Officers and Employees

remained outstanding for failure of the
accountable officials and employees to liquidate
their cash advances within the prescribed
periods.
2. Key Officials
Require the Accountable Officials and employees

to submit their Liquidation Reports and supporting
documents within the prescribed period for
evaluation and see to it the laws, rules and
regulations on the grant of cash advances are
strictly complied.
City Mayor
City Treasurer
City Accountant
Permanent
Co-terminus
Elective Officials
Contracts and notices of awards and to proceed

of twelve (12) procurement transactions totaling
12,780,979.52 were not advertised with
PhilGEPs website contrary to pertinent provisions
of Republic Act No. 9184 as reiterated by
Administrative Order No. 17, series of 2011.
4. No. of Barangays
B.
1,669,726
565,970
1,103,756
2012
1,553,984
460,061
1,093,923
Variance
115,742
105,909
9,833
(In Thousand Pesos)
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
2013
2012
586,220
530,874
55,346
631,622
487,423
144,199
2013
2012
Variance
(45,402)
43,451
(88,853)
Cash Flows
(In Thousand Pesos)
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End

Recommendations
3
1
0
2
Variance
19,243
87,830
(68,587)
(18,197)
(50,064)
31,867
(11,810)
(26,476)
14,666
(10,764)
97,821
87,058
11,290
86,531
97,821
(22,054)
11,290
(10,763)
C. RESULTS OF AUDIT
1.

financial statements for the reason that the City failed
to conduct inventory of its property, plant & equipment
totaling 1,385,605,740.08.
CITY OF CADIZ
A. BACKGROUND
1. Legal Basis
22
2013
The City Accountant failed to transfer the

unexpended balance of Quick Response Funds
and Mitigation Funds totaling 9,670,041.00 to
the Trust Fund contrary to COA Circular No.
2012-002 dated September 12, 2012, thus
understanding the Trust Liability and Cash
account in the Trust Fund books

Implemented
Not Implemented
140
14
810
FINANCIAL PROFILE
Assets
Liabilities
Equity
Make the necessary adjusting entries to transfer

the unexpended balance of the Local Disaster
Rick Reduction Management Fund (LDRRMF) as
of December 31, 2013 as provided under COA
Circular No.2012-002 dated September 12, 2012.
3.
656
Financial Position
(In Thousand Pesos)
We recommended that the Bids and Awards

Committee posts procurement contracts, notices
of awards and to proceed with PhilGEPs website
and procuring entity website and procuring entity
website pursuant to applicable provisions of RA
9184.
Hon. Patrick G. Escalante

Ms. Ma. Cristina G.
Fuentes
Ms. Delilah P. Fernandez

July 4, 1967
460
2.
There were 202 Reports of Collections and

Deposits (RCD)
and 990 Disbursement
Vouchers (DVs) totaling 46,642,540.01 and
148,519,719.41 respectively, not submitted to
the Office of the Audit Team contrary to
paragraph 7.2 and 7.3 of COA Circular No. 94006 dated February 17, 1994 and COA Circular
No. 2009-006 dated September 15, 2009.
2. Key Officials
City Mayor
City Treasurer
City Accountant
Permanent
Co-terminus
Elective Officials
Strictly comply with the provisions of paragraph

7.2 and 7.3 of COA Circular No. 94-006 dated
February 17, 1994 and COA Circular No. 2009006 dated September 15, 2009.
B.
21
FINANCIAL PROFILE
2013
Assets
Liabilities
Equity
811,890
279,886
532,004
2012
Variance
813,743
302,477
511,265
(1,853)
(22,591)
20,739
2013
2012
Variance
332,711
305,105
27,606
318,008
284,746
33,262
2013
2012
(In Thousand Pesos)
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
14,703
20,359
(5,656)
Cash Flows
(In Thousand Pesos)
We recommended that control records for Drugs

and Medicines should be maintained in order to
properly monitor receipts and issuances pursuant
to the provisions of Section 122(i) of MNGAS,
Volume I.
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
3. Status of Implementation of Prior Years' Audit

Recommendations
15
0
7
8
Variance
46,965
17,529
29,436
(22,623)
(54,421)
31,798
(29,717)
913
(30,630)
(5,375)
53,428
48,053
(35,979)
89,407
53,428
30,604
(35,979)
(5,375)
C. RESULTS OF AUDIT
1.
The Auditor rendered a qualified opinion of the

financial statements for failure of the agency to
conduct physical inventory on the PPE totaling
711,599,241.29 which renders the correctness,
existence and physical condition of these assets
doubtful.
CITY OF ESCALANTE
A. BACKGROUND
1. Legal Basis
133
14
408
Financial Position
(In Thousand Pesos)
The LGU utilized fund for the purchase of

medicines amounting to 1,996,157.00 but failed
to install effective control records as required in
Section 122(i) of MNGAS, Volume I resulting to
difficulty in monitoring receipts, issuances and
balances
of
items
purchased.

Implemented
Not Implemented
261
4. No. of Barangays
The LGU failed to collect the amount of

91,290,128.22 representing Real Property
Taxes already considered past due and
demandable as of December 31, 2013, where the
City Treasurers Office is required to publish and
post notices for public auction of subject property.
Strictly adhere to the provisions of Section 264 of
Republic Act 7160 (Local Government Code)
requiring publication of notice of public auction of
property with unpaid realty taxes which are long
overdue in order to generate funds.
Hon. Melecio J. Yap,

Jr.
Mr.Wilfedo C. Ruiz
Ms.Arnulfa R. Donoso

February 28, 2001
461
2.
The purchase of medicines amounting to

12,400,000.00 which was allegedly distributed
to indigent patients was not supported with the
signature of recipients, hence the propriety of the
transactions, existence of actual beneficiaries,
and the qualification of recipients were doubtful.
CITY OF HIMAMAYLAN
A. BACKGROUND
1. Legal Basis
2. Key Officials
Submit adequate documentations evidencing

proper acknowledgment of assistance including
certificates of indigency issued by barangays and
acknowledgment lists containing signatures of
beneficiaries.
City Mayor
The unexpended balance of Local Disaster Risk

Reduction and Management Fund amounting to
5,344,384.90 for CY 2012 and CY 2013 were
not deposited to trust fund bank account, and the
Fund Investment Plan (LDRRMFIP), and the
Report on Utilization of Disaster Risk Reduction
and Management Fund (DRRMF) were not
prepared.
Permanent
Co-terminus
Elective Officials
4. No. of Barangays
B.
7
13
335
19
FINANCIAL PROFILE
2013
Assets
Liabilities
Equity
1,303,631
377,168
926,463
2012
1,450,522
394,076
1,056,446
Variance
(146,891)
(16,908)
(129,983)
(In Thousand Pesos)
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
The City failed to provide a specific amount of

appropriation for Gender and Development
(GAD) in its annual budget contrary to the
mandate of Joint Cir. No. 2012-01 of DBM, NEDA
and National Commission on the Role of Filipino
Women (NCRFW), thus depriving the City of the
resources to address and resolve gender issues
and concerns.
2013
2012
410,727
406,939
3,788
386,013
361,828
24,185
2013
2012
Variance
24,714
45,111
(20,397)
Cash Flows
(In Thousand Pesos)
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End

Recommendations
Implemented
Not Implemented
315
Financial Position
(In Thousand Pesos)
We recommended that the management will

appropriate 5% of their annual budget for Gender
and Development Fund.
3.
Hon. Agustin Ernesto G.

Bascon
Ms. Caroline T. Castro
Mr. Efren A. de la Rosa
City Treasurer
City Accountant
We recommended for the City Treasurer to

deposit
the
unexpended
balance
of
5,344,384.90 for CY 2012 and CY 2013 to trust
fund bank account, in compliance with the
provisions of COA Circular No. 2012-002 dated
September 12, 2012. We also recommend that
the City Disaster Risk Reduction and
Management Officer (CDRRMO) should prepare
the annual Local Disaster Risk Reduction and
Management
Fund
Investment
Plan
(LDRRMFIP).

March 5, 2001
22
7
10
5
462
Variance
34,981
91,605
(56,624)
(117,959)
(96,219)
(21,740)
10,728
(12,901)
23,629
(72,250)
158,121
85,871
(17,515)
175,636
158,121
(54,735)
(17,515)
(72,250)
C. RESULTS OF AUDIT
1.
amounting to P 26,266,016.90 cannot be

ascertained due to failure of management to
prepare and submit Monthly Report of Fuel and
Oil Consumption and to properly accomplish the
drivers ticket, as prescribed under Sub-par (f)
and (g) of Section 361 of GAAM Volume I and
COA Circular No. 77-61, respectively.

financial statements since there were unaccounted
discrepancies for Property, Plant and Equipment of P
461,853,087.87 due to inability to complete the
reconciliation by the Accounting and General Services
Department records and cash advances granted to
Officers and Employees amounting to P 2,007,911.79
were not duly settled/liquidated;
2.
Transfer of unexpended balance of Local

(LDRRMF) totaling P 28,693,524.31 were
erroneously credited to Due to LGUs (418)
account contrary to COA Circular No. 2012-002
dated September 12, 2012, thus, overstating the
Due to LGU account and overstating the Cash
account.
Verify the Monthly Official Travels prepared by

the drivers of each motor vehicle and based
thereon prepare the Monthly Report of Fuel
Consumption showing the type of vehicles, total
distance travelled, total fuel used and the normal
fuel consumption for each vehicle so that the use
of the LGUs motor vehicle can be properly
monitored/controlled and regulated.
Make the necessary adjusting entries to reclassify

the remaining balance of LDRRMF from Due to
LGUs (418) account to Trust Liability LDRRMF
(438) account as of December 31, 2013.
Follow-up the completion of the reconciliation of

the RPCPPE with the Accounting and General
Services Departments records of PPE, so that
necessary adjustments can be effected in both
records.
The City Government of Himamaylan failed to

submit the Report of Utilization of Disaster Risk
Reduction and Management Fund contrary to
Section 5.1.5 of COA Circular No. 2012-002
dated September 12, 2012, hence the sources,
utilization and balance of the fund is not
transparently presented.
3.
16
3
8
5
CITY OF ILOILO
Cash Advances granted to Officers and

Employees amounting to 2,007,911.79
respectively, remain unliquidated as of December
31, 2013, contrary to the pertinent provisions of
Section 89 of P.D. 1445, COA Circular 97-002
dated February 10, 1997, and COA Circular
2012-004 dated November 28, 2012.
A. BACKGROUND
1. Legal Basis

April 29, 1955
2. Key Officials
City Mayor
Liquidate and/or refund immediately unliquidated

cash advances pursuant to the provisions of
Section 89 of P.D. 1445, COA Circular 97-002
dated February 10, 1997, and COA Circular
2012-004 dated November 28, 2012, to avoid
accumulation of unliquidated cash advances.

Recommendations
Implemented
Not Implemented
Prepare the Report on the Sources and Utilization

of the Disaster Risk Reduction and Management
Fund certified by the City Accountant and submit
the said report on or before the 15th day after the
end of each month to the COA Auditor.
The validity of PPE items pertaining to

unaccounted
discrepancies
totaling
P
the inability of Management to complete the
reconciliation of Accounting and General Services
Department records as of December 31, 2013.
City Treasurer
City Accountant
Hon. Jed Patrick E.

Mabilog
Ms. Katherine T.
Tingson
Ms. Michelle O. Lopez
The reasonableness of fuel consumed by the

Agency on motor vehicles and heavy equipment
Permanent
463
1,648
7
Co-terminus
Elective Officials
4. No. of Barangays
B.
Require the City Planning and Development

Officer to immediately look into the
unimplemented development projects listed in CY
2012 20% Development Fund. Identify causes of
non-implementation and develop feasible and
specific solutions to effectively implement
development projects.
16
1,671
180
FINANCIAL PROFILE
3.
Financial Position
(In Thousand Pesos)
Assets
Liabilities
Equity
2013
2012
4,183,992
1,780,139
2,403,853
3,889,667
1,702,427
2,187,240
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
1,691,294
1,434,728
256,566
2012
1,669,697
1,389,788
279,909
Variance

Implemented
Not Implemented
294,325
77,712
216,613
Variance
21,597
44,940
(23,343)
A. BACKGROUND
1. Legal Basis
2013
2012
272,532
334,377
(61,845)
(276,729)
(277,883)
1,154
(18,824)
98,758
(117,582)
(23,022)
1,105,253
1,082,232
155,252
950,001
1,105,253
(178,274)
155,252
(23,021)
Variance
C.
RESULTS OF AUDIT
1.

August 2, 1997
2. Key Officials
City Mayor
City Treasurer
Hon. Isidro P. Zayco, JR.

Ms. Grace Marie A.
Fernandez
Ms. Grace G. Sablaon
City Accountant
Permanent
Co-terminus
Elective Officials

the City as of December 31, 2012 due to unreconciled
amount of 809.710 million or 31% of the Property,
Plant and Equipment account.
4. No. of Barangays
B.
344
367
12
723
32
FINANCIAL PROFILE
Financial Position
(In Thousand Pesos)
2. Significant Audit Finding and Recommendations
17
4
3
10
CITY OF KABANKALAN
Cash Flows
(In Thousand Pesos)
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End

Recommendations
2013
Assets
Liabilities
Equity
Only 48.39% or 90 out of 186 developmental

projects prioritized under the CY 2012 20%
Development Fund were implemented as of
December 31, 2012, contrary to the provisions of
Section 287 of the Local Government Code. The
delay in project implementation and optimum
utilization of the 20% Development Fund deprived
constituents of timely basic and value-added
services and benefits that could be derived
therefrom.
464
2,548,358
682,973
1,865,385
2012
2,417,833
607,960
1,809,873
(In Thousand Pesos)
2013
2012
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
708,565
609,657
98,908
697,620
615,863
81,757
Variance
130,525
75,013
55,512
Variance
(10,945)
6,206
(17,151)
Cash Flows
(In Thousand Pesos)
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
2012
more than two years and were not reverted to the

unappropriated surplus contrary to Section 98 of
Presidential Decree No. 1445, resulting in the
overstatement of Liabilities and understatement
of Government Equity as at year-end.
Variance
125,632
83,978
41,654
(157,718)
(224,303)
66,585
(21,941)
(20,940)
(1,001)
(54,027)
512,259
458,232
(161,265)
673,524
512,259
107,238
(161,265)
(54,027)

further analyze and evaluate unpaid obligations
that remained outstanding for more than two
years totaling 961,650.27 and effect its
reversion to the unappropriated surplus, pursuant
to Section 98 of Presidential Decree No. 1445.
C. RESULTS OF AUDIT
1.

financial statements since cash advances totaling
6,360,975.28 granted to officers & employees for
travel and other purpose, remained unliquidated as of
December 31, 2013 and Property, Plant and
Equipment totaling 339,774,103.62 were not
subjected to depreciation. The City failed to conduct
physical inventory of its property and submit the
Reports on the Physical Count of Inventories (RCPI)
and Property, Plant and Equipment (RPCPPE) as of
December 31, 2013. A total of 961,650.27 of the
34,152,169.78, included in the year-end balance of
account Accounts Payable, have been outstanding
for more than two years and were not reverted to the
unappropriated surplus.
2.
Property, Plant and Equipment totaling

339,774,103.62 were not subjected to
depreciation contrary to Section 4 (o) of the Basic
Features and Policies of the Manual on the New
Government Accounting System for Local
Government Units, Volume I and COA Circular
No. 2003-007 dated December 11, 2003 as
amended by COA Circular No. 2004-005 dated
August 9, 2004, resulting in the overstatement
and understatement of affected property, plant &
equipment and depreciation expense accounts,
respectively, at year-end.
Submit the CY 2013 GAD fund accomplishment

report, providing documentation on Gender and
Development Programs/Projects, pursuant to
Joint Circular No. 2004-01 dated April 5, 2004
issued by the DBM, NEDA, and Philippine
Commission on Women.
3.

Recommendations
Implemented
Not Implemented
16
4
4
8
CITY OF LA CARLOTA
A. BACKGROUND
1. Legal Basis
Provide depreciation to all Property, Plant and

Equipment accounts, except Land pursuant to
Section 4 (o) of the Basic Features and Policies
of the Manual on the New Government
Volume I and COA Circular No. 2003-007 dated
December 11, 2003 as amended by COA Circular
No. 2004-005 dated August 9, 2004.
Failure of the city to submit the annual Gender

and Development (GAD) Accomplishment
Reports, contrary to Joint Circular No. 2004-01
dated April 5, 2004 issued by the DBM, NEDA,
and Philippine Commission on Women,
precluded the Auditor from evaluating the efficient
and
effective
implementation
of
the
programs/projects related to Gender and
Development.

June 19, 1965
2. Key Officials
City Mayor
City Treasurer
City Accountant
Hon. Juliet Marie D. Ferrer

Mr.Jerico D. Jalandoni
Mr. Jeffrey E. Rumbines
A total of 961,650.27 of the 34,152,169.78,

included in the year-end balance of account
Accounts Payable, have been outstanding for
Permanent
Co-terminus
465
424
129
Elective Officials
4. No. of Barangays
B.
report thereon pursuant to Section 57 of the Manual on

the New Government Accounting System for LGU,
Volume II.
14
567
14
FINANCIAL PROFILE
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
645,887
148,696
497,191
2012
612,518
148,640
463,878
Variance
33,369
56
33,313
We recommended that City Solid Waste Management

Plan be reviewed and updated as required under
Section 16 of RA 9003 for the purposes of ensuring its
sustainability, viability, effectiveness and relevance in
adherence to local and international developments in
the field of solid waste management. Also, strengthen
the Barangay SWM Committee and encourage other
barangays to practice segregation at source.
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
347,656
308,091
39,565
2012
335,988
283,149
52,839
Variance
11,668
24,942
(13,274)
Cash Flows
(In Thousand Pesos)
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
2012
Variance
35,873
36,886
(1,013)
(16,531)
(9,528)
(7,003)
(4,716)
(4,686)
(30)
14,626
132,008
146,634
22,672
109,336
132,008
(8,046)
22,672
14,626
Additional cash advances were granted to officers and

employees despite non-settlement of previous cash
advance, in violation of Section 4.1.2 of COA Circular
No. 97-002 dated February 10, 1997, thereby
accumulating huge amount of unliquidated cash
advances totaling P 27,827,727.16 as of December 31,
2013.
Comply with the regulation of not granting new cash
advance to the Accountable Officers with previous
unsettled cash advance. We recommend that
management continue to send written notice to
concerned Accountable Officers with unliquidated cash
advances, especially those long outstanding as of
December 31, 2011 in compliance with COA Circular
No. 2012-004 dated November 28, 2012.
C. RESULTS OF AUDIT
statements taking exception on the effect of any adjustment
which might have been made had the Agency conduct
actual physical count on its property, plant and equipment
totaling P 305,491,147.67.
City Government of La Carlota failed to fully implement

program, projects and activities embodied in the City
Solid Waste Management Plan pursuant to R.A. No.
9003, otherwise known as Ecological Solid Waste
Management Act of 2000, resulting in non-realization of
Citys goals on solid waste management towards public
health and environmental protection.
The Agency failed to conduct the physical inventory of

its Property, Plant and Equipment valued in the books
at 305,491,147.67 contrary to Section 490 of the
Government Accounting and Auditing Manual, Vol. 1
and Section 57 of the Manual on the New Government
Accounting System for LGU, Volume II, hence,
rendering the correctness of the amount reported
unreliable and existence doubtful.
Prioritize the creation of an inventory committee to
conduct the physical inventory taking of all its Property,
Plant and Equipment and shall prepare an inventory
466
The programs and projects covered under the 20% City

Development Fund amounting to 12,694,921.42 did
not partake the nature of investment or capital
expenditures, contrary to the provisions of Section 2.2
and 2.3 of the DBM-DILG Joint Memorandum Circular
No. 2011-1, hence, the objectives for socio-economic
development and environmental management for the
constituents may not be attained.
We recommended that the City Mayor thru the City
Development Council strictly include programs and
projects chargeable to the 20% Development Fund that
are specifically embodied in the DBM-DILG Joint
Circular No. 2011-1 to ensure the attainment of
desirable social, economic and environmental
outcomes for the constituents without deviating from
the cited regulation.
The City of La Carlota failed to implement the program

and activities under the Gender and Development (GAD)
as mandated under Section 28 of the General Provisions

of R.A. No. 10352, otherwise known as General
Appropriations Act FY 2013 and Section 4 of DBMNEDA-NCRFW Joint Circular No. 2004-1 dated August
15, 2001, thus depriving the beneficiaries both from the
organization and client the benefits derived from such
program.
We recommended that City of La Carlota management
formulate plans/programs/activities for Gender and
Development (GAD) to address gender issues and
concerns in accordance with Section 28 of the General
Provisions of R.A. No. 10352, otherwise known as
General Appropriations Act FY 2013 and Section 4 of
DBM-NEDA-NCRFW Joint Circular No. 2004-1 dated
August 15, 2001. Further, funds equivalent to at least
five percent (5%) of the total budget appropriations shall
be allocated for the implementation thereof.
3.

Recommendations
Implemented
Not Implemented
2. Key Officials
4. No. of Barangays
B.
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
82
13
740
2012
Variance
83,385
41,100
42,285
(66,259)
(87,840)
21,581
(13,771)
43,345
(57,116)
3,355
282,140
285,495
(3,395)
285,535
282,140
6,750
(3,395)
3,355
Reduce the number of job hires and contractual

workers especially those performing clerical,
administrative, janitorial and health service
extenders. Revisit the guidelines set forth in CSC
MC No. 01, s. 2007 on the hiring of job hires and
contractual workers.
51
1,149,313
390,456
758,857
2012
The city government hired an average of 302 Job

Order (JO) workers per month for the period
January 1 to June 30, 2013 performing clerical,
administrative, extension of health services and
janitorial functions contrary to Section 1(a) and
(b) of Civil Service Commission (CSC) Resolution
No. 021480 as embodied in CSC Memorandum
Circular No. 24, s. 2002 and as repealed by CSC
MC No. 01, s. 2007 thereby, incurring additional
expenses amounting to 8,331,729.63.
2013
2013
14,678
19,754
(5,076)
645
Financial Position
(In Thousand Pesos)
1,234,039
414,597
819,442
392,078
358,917
33,161
FINANCIAL PROFILE
Assets
Liabilities
Equity
406,756
378,671
28,085
Variance
2.
Hon. Jesry T. Palmares

Mr.Paquito J.
Estandarte,Jr
Ms.Rochille D. Palomo
Permanent
Co-terminus
Elective Officials
2012

fairness of presentation of the financial statements due
to the payment for Productivity Enhancement Incentive
(PEI) at 12,000.00, or proportionate thereof per
employee for a total of 8,760,000.00 which is
contrary to Section 1.3 of Budget Circular No. 2013-3,
dated November 21, 2013, thereby incurring illegal
expenditures amounting to 5,110,000.00.

January 30, 1998
City Accountant
2013
Cash Flows
(In Thousand Pesos)
1.
A. BACKGROUND
City Mayor
City Treasurer
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
C. RESULTS OF AUDIT
29
11
9
9
CITY OF PASSI
1. Legal Basis
(In Thousand Pesos)
Variance
84,726
24,141
60,585
467
Fund Transfers to NGOs/POs totaling

3,100,000.00 and to NGAs amounting to
1,850,000 disbursed by the Local Government
Unit were not properly documented/liquidated.
We recommended that fund transfers to

NGOs/POs be liquidated and fund transfers to
Passi National High School Teachers and
Employees be reclassified, if warranted.
Permanent
Co-terminus
Elective Officials
Unexpended
LDRRMF
amounting
to
8,717,170.50 was not transferred to a special
trust fund contrary to Section 21, paragraph 3 of
Republic Act No. 101211 and Section 4.4 of
COA Circular No. 2012-002, dated September
12, 2012.
4. No. of Barangays
B.
We likewise recommended that the unexpended

LDRRMF amounting to 8,717,170.50 as of
December 31, 2012 be transferred to a special
trust fund.
17
13
692
47
FINANCIAL PROFILE
Financial Position
(In Thousand Pesos)
Assets
Liabilities
Equity
Payments were made for a total amount of

2,130,181.00 for various expenses which were
not among those chargeable under Sec. 1 of
Republic Act 5447, otherwise known as Special
Education Fund, and Sec. 100 of RA 7160, thus
defeating the purpose the fund was created and
depriving the students and teachers of the
benefits derived there from.
Discontinue the practice of charging expenditures
not within the purview of RA 5447 and RA 7160
and see to it that activities to be funded by the
Special Education Fund are included among the
priority list of projects/activities that could be
charged
against
the
said
Fund.
2013
2012
1,000,307
257,986
742,321
1,014,700
271,880
742,820
(In Thousand Pesos)
2013
2012
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
475,813
414,544
61,269
457,356
407,335
50,021
2013
2012
Variance
(14,393)
(13,894)
(499)
Variance
18,457
7,209
11,248
Cash Flows
(In Thousand Pesos)
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End

Recommendations
Implemented
Not Implemented
662
30
22
8
Variance
76,543
71,720
4,823
(98,663)
(77,680)
(20,983)
31,661
(2,624)
34,285
9,541
268,951
278,493
(8,584)
277,535
268,951
18,125
(8,584)
9,542
C. RESULTS OF AUDIT
1.
CITY OF ROXAS

consolidated financial statements of Roxas City, Capiz
as of December 31, 2013 due to the failure of concerned
officers and employees to liquidate cash advances
totaling 13,767,727.21 resulting in the overstatement of
the Due from Officers and Employees account and
failure to record expenses in the period of occurrence;
failure of the General Services Officer to conduct a CY
2013 physical count of property, plant and equipment
(net) totaling 622,179,233.12 and failure of the General
Services Officer to update and reconcile the Property,
Plant and Equipment Property Cards vis-a-vis the City
Accountants Ledger Cards, rendering it difficult to
determine the accuracy of the reported Property, Plant
A. BACKGROUND
1. Legal Basis

May 12, 1951
2. Key Officials
City Mayor
City Treasurer
City Accountant
Hon. Angel Alan

Celino
Mr.Joselito lmodiente
Ms.TeresitaT.Bediones
468
and
Equipment
accounts
balances
622,179,233.12 as of December 31, 2013.
Philippine Disaster Risk Reduction

Management Act (PDRRMA) of 2010.
totaling
2.

Assistance Fund (PDAF), aid and other financial
assistance from different National Government
Agencies (NGAs) totaling 81,908,634.33
remained in the books as of December 31, 2013
and were not remitted to the National Treasury as
required in Supreme Court Decision dated
September 10, 2013.
Require the City Accountant to review and

analyze the Due to Other NGAs account for Trust
Fund and cause the reversion/return of the
unutilized PDAF in the Trust Fund to the National
Treasury or concerned NGAs pursuant to the
Supreme Court decision.
Failure of the Roxas City Government to prepare

comprehensive Annual Gender and Development
Plan and GAD accomplishment reports for CY
2013 contrary to Sections 2.4, 4.7 & 4.8 of Joint
Circular No. 2004-1 dated April 5, 2004 of
Department of Budget and Management (DBM),
National Economic and Development Authority
(NEDA), and National Commission on the Role of
Filipino Women (NCRFW) rendered difficulty in
evaluating
and
monitoring
agencys
implementation of GAD related programs,
activities and projects.
Formulate annual GAD Plan equivalent to 5% of
the total budget appropriation and cause the
monitoring of GAD activities and constant
reconciliation with accounting records to come up
with a reliable GAD report. Also, comply strictly
with Sections 2.4, 4.7 & 4.8 of Joint Circular No.
2004-1 dated April 5, 2004 of Department of
Budget and Management (DBM), National
Economic and Development Authority (NEDA),
and National Commission on the Role of Filipino
Women (NCRFW).
Disbursements from the 20% Local Development

Fund totaling 1,227,871.04 were utilized for
expenses that are not related to and/or not
connected with Agencys implementation of
development projects contrary to the guidelines
set forth in DILG-DBM Joint Memorandum
Circular No. 2011-01, series 2011 dated April 13,
2011, thereby depriving intended recipients of the
benefits of socio-economic development projects.
3.
Refrain from utilizing the 20% Local Development

Fund for payment of maintenance and other
operating expenses and capital expenditure,
instead, prioritize socio-economic development
projects and realign unexpended balances of
expenses not related developmental projects to
ensure compliance with the provisions of DILGDBM Joint Memorandum Circular No. 2011-1,
series 2011 dated April 13, 2011.
and

Recommendations
Implemented
Not Implemented
17
6
6
5
CITY OF SAGAY
The failure of the Local Disaster Risk Reduction

Management Committee (LDRRMC) and Local
Development Council (LDC) to submit the Report
on Sources and Utilization of DRRMF, contrary to
Items 5.1.5 and 5.1.6 of COA Circular No. 2012002 dated September 12, 2012, deprived
management of the information on their
accomplishments
for
the
project/activity
undertaken for the year.
A. BACKGROUND
1. Legal Basis

June 11, 1996
2. Key Officials
City Mayor
City Treasurer
City Accountant
Require the Local Disaster Risk Reduction

Management Officer to submit a separate Report
on Sources and Utilization of DRRMF for CY
2011, CY 2012 and CY 2013 for the year ending
December 31, 2013. Comply strictly with Items
5.1.5 and 5.1.6 of COA Circular 2012-002 dated
September 12, 2012 and closely monitor the
managements performance and compliance
pursuant to RA 10121 otherwise known the
Hon. Alfredo D. Maranon, III
Ms. Evangeline Balicas

Mr.JoemarieKatalbas
Permanent
Co-terminus
Elective Officials
469
510
638
13
1,161
4. No. of Barangays
B.
25
FINANCIAL PROFILE
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
1,448,681
773,486
675,195
2012
1,481,322
843,778
646,544
We recommended that the City immediately remit

all the withheld funds due to the BIR, GSIS, PAGIBIG and Philhealth within the prescribed period
to enable the members/employees of the City to
avail of benefits from said offices.
Variance
(32,641)
(70,292)
28,651
(In Thousand Pesos)
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
2013
2012
474,571
454,879
19,692
472,814
558,210
(85,396)
Variance
1,757
(103,331)
105,088
2013
2012
Variance
31,910
(28,987)
60,897
(2,890)
(4,582)
1,692
(48,698)
(61,938)
13,240
(19,677)
43,965
24,288
(95,507)
139,472
43,965
75,830
(95,507)
(19,677)
The Auditor rendered an adverse opinion on the

financial statements due to the failure of the
management to conduct physical inventory of its
Property, Plant and Equipment Accounts and
Inventories amounting to 1,235,498,048.44 and P
5,873,938.97 respectively; the non-remittance of trust
liabilities in the aggregate amount of 8,755,349.02,
and a cash overdraft amounting to 75,133,416.71.
2.
Total cash available as of December 31, 2013 in

the amount of 24,287,831.00 is insufficient to
cover trust liabilities totaling to P 99,421,247.71,
thereby resulting to a cash overdraft of
75,133,416.71.
Disbursements totaling to 829,245.00 used for

the improvement of the City Hall charged against
the 20% Development Fund were not in
accordance with the guidelines embodied under
DILG & DBM Joint Circular No. 2011-1 dated
April 13,2011.
We recommended that the management will
adhere to the provisions of the DILG & DBM JC
No. 2011-1 with regards to the utilization of the
20% Development Fund.
C. RESULTS OF AUDIT
1.
The City failed to provide a specific amount of

appropriation for Gender and Development
(GAD) in its annual budget contrary to the
mandate of Joint Circular No. 2012-01 of DBM,
NEDA and National Commission on the Role of
Filipino Women (NCRFW).
We recommended that the management
appropriate 5% of their annual budget for Gender
and Development Fund.
Cash Flows
(In Thousand Pesos)
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
Trust liabilities in the aggregate amount of

8,755,349.02 were not remitted within the
prescribed period to various government
agencies, thus incurring penalties and sanctions
for non-availment of loans and other benefits.
Charges to the Citys 70% of LDRRMF totaling to

1,973,178.14 were not in accordance with the
prescribed guidelines in the utilization of the
same pursuant to DILG Memorandum Circular
No. 2012-73, thereby defeating the purpose of
the fund.
We recommended that the management refrain
from charging expenses not in consonance with
the guidelines set forth for the Utilization of the
Fund.
We recommended that trust funds should not be

use other than its intended purpose. Obligation
should be incurred only if backed up by cash and
corresponding appropriation ordinance.
The City failed to fully implement existing rules

and regulations pertaining to the granting,
utilization and liquidation of cash advances,
resulting in a substantial balance of unliquidated
cash advances amounting to 50,279,197.75 as
of year-end.
comply with the provisions of COA Circular 97002 and COA Circular 2009-002 to ensure proper
granting, utilization and liquidation of Cash
Advances.
470
(In Thousand Pesos)
The City failed to require prompt liquidation of

Transfer of Funds to Non-Government
Organizations/Peoples
Organization
(NGOs/POs) amounting to 15,800,000.00
contrary to the provisions of COA Circular 2012001.
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
We recommended that the management

implement the provisions of COA Circular 2012001 and ensure proper granting, utilization and
liquidation of Transfer of Funds to NGOs/Pos.
The management should institute action against
NGOs/POs and their officers/organizers that
failed to submit the final Fund Utilization Report.
3.
2012
Variance
741,828
652,439
89,389
626,644
563,857
62,787
2013
2012
133,686
112,040
21,646
(180,329)
(142,455)
(37,874)
(46,643)
483,482
436,839
(30,415)
513,897
483,482
(16,228)
(30,415)
(46,643)
115,184
88,582
26,602
Cash Flows
(In Thousand Pesos)
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End

Recommendations
Implemented
Not Implemented
2013
26
24
2
Variance
C. RESULTS OF AUDIT
CITY OF SAN CARLOS

financial statements since the city failed to record
receivables amounting to 36,297,607.59, resulting in
the understatement of Accounts Receivable and
Deferred Income accounts.
A. BACKGROUND
1. Legal Basis

July 1, 1960
2. Key Officials
City Mayor
Hon. Gerardo P.
Valmayor, Jr.
Atty. Amy Grace O.
Bolivar
Ms. Ana Marie L. Ando
City Treasurer
City Accountant
2.
Significant Audit Findings and Recommendation
Cash Advances outstanding as of December 31,

2011 amounting to 1,279,722.75 remained
unliquidated as of December 31, 2013 in violation
of Section 6 of COA Circular No. 2012-004 dated
November 28, 2012.
We recommended that accountable officers
concerned be directed to settle their outstanding
cash advances, otherwise appropriate sanctions
be imposed upon these employees.
Permanent
Co-terminus
Elective Officials
4. No. of Barangays
B.
692
1,353
14
2,059
18
FINANCIAL PROFILE
Create an Inventory Committee to formulate

policies and guidelines on how to conduct semiannual and annual physical count of supplies and
materials to determine the actual balances and
value of drugs and medicines, and medical,
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
1,185,970
319,399
866,571
2012
1,163,544
312,742
850,802
The accuracy and reliability of Drugs and

Medicines Inventory and Medical, Dental and
Laboratory Supplies Inventory amounting to
5,442,547.29 and 1,226391.07, respectively
could not be ascertained because proper
procedures were not observed during the conduct
of physical count of materials and supplies.
Variance
22,426
6,657
15,769
471
dental and laboratory supplies; and to determine

the actual result of Hospital Pharmacy operation.
Co-terminus
Elective Officials
The city government failed to record receivable

from patients amounting to 36,297,609.59 due
to the failure of San Carlos City Hospital to
provide the Office of the City Accountant a
Schedule of Accounts Receivable-Patients as at
year-end, thereby understating Accounts
Receivable by P 36,297,607.59 and Deferred
Income by the same amount.
4. No. of Barangays
B.
2013
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
11
2
6
3
1.
44,929
9,590
35,339
2012
405,674
452,580
(46,906)
Variance
36,378
(28,847)
65,225
2012
Variance
47,314
(16,991)
64,305
(74,200)
(24,101)
(50,099)
7,293
(12,483)
19,776
(19,593)
101,574
81,981
(53,575)
155,149
101,574
33,982
(53,575)
(19,593)

of the City of Silay, Negros Occidental, as of
December 31, 2013, due to the effect of any
adjustments which might have been made had the
agency conducted the physical inventory taking of its
Property, Plant and Equipment amounting to P
529,224,170.33. Lack of direct access to an
unprescribed computerized accounting system and the
delayed submission of vouchers did not permit the
application of other audit procedures to establish the
validity of some accounts.

June 12, 1957
2. Key Officials
Hon. Jose L.
Montelibano
Elsie S. Jimenea
Emmanuel S. Arsenal
Permanent
Variance
C. RESULTS OF AUDIT
A. BACKGROUND
City Treasurer
City Accountant
442,052
423,733
18,319
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
CITY OF SILAY
City Mayor
2012
599,886
304,160
295,726
Cash Flows
(In Thousand Pesos)

Recommendations
1. Legal Basis
644,815
313,750
331,065
(In Thousand Pesos)
Additional benefits totaling P 3,436,577.41 were

granted/paid to physicians of the San Carlos City
Hospital in violation of Section 12 of the
Compensation and Position Classification Act of
1989.

Implemented
Not Implemented
FINANCIAL PROFILE
Assets
Liabilities
Equity
Stop the granting of additional benefits to the

physicians of the city hospital and the service
fees charged against the patients should be
treated as income of the city hospital.
3.
16
Financial Position
(In Thousand Pesos)
Require the San Carlos City Hospital Head to

submit a Schedule of Accounts Receivablepatients every end of the year to the Office of the
City Accountant to serve as basis of the latter to
record the transaction in the books of accounts of
the city hospital.
13
1,315
626
676
472
2.
The agency failed to conduct physical inventory

for CY 2013 of its property, plant and equipment
amounting to 598,621,972.34, thereby casting
CITY OF SIPALAY
doubts as to the veracity of the valuation of the

agency's assets and its actual existence.
We recommended that a yearly physical count of
the LGU property be conducted as at year-end
and reconcile with the accounting records, with
appropriate adjustments recorded to reflect the
correct balances of the accounts as of December
31 of each year.
A. BACKGROUND
1. Legal Basis
2. Key Officials

and regulations pertaining to the liquidation of
cash advances of officials and employees of the
LGU, resulting in unliquidated cash advances
amounting to 37,006,919.36 as at year-end.
City Mayor
City Treasurer
City Accountant
Permanent
Co-terminus
Elective Officials
B.
211
13
413
17
FINANCIAL PROFILE
Financial Position
(In Thousand Pesos)
Several procurement of materials intended for

distribution as donations or assistance in kind to
individuals or groups amounting to P
3,710,445.00 are not supported by detailed
breakdown of projects, listings of recipients
and/or proper acknowledgement of receipt of
these items by the intended beneficiaries, thereby
casting doubts on the propriety and validity of the
charges and expenditures as presented in the
financial
statements.
2013
Assets
Liabilities
Equity
1,241,910
409,539
832,371
2012
1,207,926
419,608
788,318
Variance
33,984
(10,069)
44,053
(In Thousand Pesos)
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
2013
2012
363,431
326,719
36,712
352,226
298,671
53,555
2013
2012
Variance
11,205
28,048
(16,843)
Cash Flows
(In Thousand Pesos)

Recommendations
Implemented
Not Implemented
189
4. No. of Barangays
We recommend that all procurement of items

intended to be distributed as assistance to
beneficiaries be supported by adequate
documentation that would account for its eventual
utilization and justify said charges to
expenditures.
3.
Hon. Oscar C. Montilla, Jr.

Mr. Renato P. Manilla
Ms. Eva A. Sabusap
We recommended that the City comply with the

provisions of COA Circular 97-002 on the proper
advances. The City Accountant should ensure
proper monitoring of liquidation of cash advances
and implementation of existing rules and
regulations on cash advances, including the
withholding of salaries of accountable officers
who failed to effect prompt liquidation in
accordance with existing rules and regulations.

March 5, 2001
34
1
4
29
473
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
Variance
27,356
(17,300)
44,656
(15,065)
(8,262)
(6,803)
(32,342)
1,564
(33,906)
(20,052)
33,967
13,916
(23,998)
57,965
33,967
3,946
(23,998)
(20,051)
CITY OF TALISAY
C. RESULTS OF AUDIT
1.
A. BACKGROUND

financial statements since cash advances totaling
225,410.36 granted to officers & employees for
travel and other purpose, remained unliquidated as of
December 31, 2013 and the City Accountant failed to
transfer to the Trust Fund the unexpended balance of
Quick Response Funds and Mitigation Funds totaling
3,834,411.44.
2.
Non-submission of Monthly Reports of Fuel

Consumption of government motor precluded the
Auditor from ascertaining the reasonableness of
the 19,057,483.89 fuel consumed by the City on
motor transportation as at year-end.
1. Legal Basis
2. Key Officials
City Mayor
City Treasurer
City Accountant
Permanent
Co-terminus
Elective Officials
4. No. of Barangays
B.
Failure of the City Accountant to transfer to the

Trust Fund the unexpended balance of Quick
Response Funds and Mitigation Funds totaling
3,834,411.44 contrary to Sections 5.1.10 and
5.1.11 of COA Circular No. 2012-002 dated
September 12, 2012 resulted in the
understatement of account Trust Liability-DRRM
in the Trust Fund Books by 3,834,411.4, at
year-end.
714
12
1,105
27
FINANCIAL PROFILE
2013
Assets
Liabilities
Equity
927,501
322,027
605,474
2012
842,351
290,700
551,651
Variance
85,150
31,327
53,823
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
399,877
331,878
67,999
2012
372,434
315,514
56,920
Variance
27,443
16,364
11,079
Cash Flows
(In Thousand Pesos)

Recommendations
Implemented
Not Implemented
379
Financial Position
(In Thousand Pesos)

should transfer to the Trust Fund the unexpended
balance of Quick Response Funds and Mitigation
Funds totaling 3,834,411.44 and disclose in the
Notes to Financial Statements the amount and
details of the unexpended balance of LDRRMF.
3.
Hon. Eric M. Saratan, M.D.

Ms. Annabelle L. Jocson
Ms. Melinda L. Rodio
We recommended immediate submission of

Monthly Reports of Fuel Consumption of
government motor transportation covering the
period January to December 2013, pursuant to
Section 361 (f) & (g) of the Government
Accounting and Auditing Manual, Volume I.

February 11, 1998
4
1
1
2
474
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
2012
Variance
75,776
56,146
19,630
(31,117)
(26,742)
(4,375)
(29,199)
(29,516)
317
15,460
136,075
151,534
(112)
136,187
136,075
15,572
(112)
15,459
C. RESULTS OF AUDIT
1.
We recommended that all procurement of items

intended to be distributed as assistance to
beneficiaries be supported by adequate
documentation that would account for its eventual
utilization and justify said charges to
expenditures. Assistance in kind to organizations
and LGUs should be covered by a corresponding
MOA or deed of donation.

of the City of Talisay, Negros Occidental, as of
December 31, 2013, due to the effect of any
adjustments which might have been made had the
agency conducted the physical inventory taking of its
Property, Plant and Equipment amounting to
547,180,154.07. The inadequacy of records did not
permit the application of other audit procedures to
establish the validity of some accounts.
2.
The agency failed to conduct a physical inventory

for CY 2013 of its property, plant and equipment
amounting to 547,180,154.07 thereby casting
doubts as to the veracity of the valuation of the
agency's assets and its actual existence.
3.

Implemented
Not Implemented
A. BACKGROUND
1. Legal Basis

February 11, 1998
2. Key Officials
City Mayor

and regulations pertaining to the liquidation of
cash advances of officials and employees of the
LGU, resulting in unliquidated cash advances
amounting to 26,854,135.16 as at year-end.
Hon. Francis Frederick

P. Palanca
Ms. Myrna M. Ledesma
Ms. Lolita F. Arceo
City Treasurer
City Accountant
Permanent
Co-terminus
Elective Officials
We recommended that the City comply with the

provisions of COA Circular 97-002 on the proper
advances. The City Accountant should ensure
proper monitoring of liquidation of cash advances
and implementation of existing rules and
regulations on cash advances, including the
withholding of salaries of accountable officers
who fail to effect prompt liquidation in accordance
with existing rules and regulations.
12
2
2
8
CITY OF VICTORIAS
We recommended that a yearly physical count of

the LGU property be conducted as at year-end
and reconciled with the accounting records, with
appropriate adjustments recorded to reflect the
correct balances of the accounts as of December
31 of each year.

Recommendations
299
375
13
687
4. No. of Barangays
B.
26
FINANCIAL PROFILE
Financial Position
(In Thousand Pesos)
Several procurement of materials intended for

distribution as donations or assistance in kind to
individuals, groups, organizations or local
government units amounting to 7,335,963.00
are not supported by detailed breakdown of
projects, memorandum of agreements (MOA,)
listings
of
recipients
and/or
proper
acknowledgement of receipt of these items by the
intended beneficiaries, thereby casting doubts on
the propriety and validity of the charges and
expenditures as presented in the financial
statements.
Assets
Liabilities
Equity
2013
1,089,323
241,485
847,838
2012
1,062,359
262,283
800,076
Variance
26,964
(20,798)
47,762
(In Thousand Pesos)
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
475
2013
2012
380,952
326,158
54,794
365,581
342,406
26,175
Variance
15,371
(16,248)
28,619
Cash Flows
(In Thousand Pesos)
Revenue Regulations 2-98 and Republic Act No.

8424.
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
2012
Variance
59,305
21,359
37,946
(1,813)
(343)
(1,470)
(13,944)
(30,563)
16,619
43,548
412,263
455,811
(9,547)
421,810
412,263
53,095
(9,547)
43,548
Remit the long overdue withheld taxes to the

Bureau of Internal Revenue and ensure that all
taxes withheld by the City shall be remitted intact
and within the reglementary period pursuant to
Revenue Regulations 2-98 and provisions of RA
8424.
3.

Implemented
Not Implemented
C. RESULTS OF AUDIT
1.

financial statements for failure to effect any
adjustments that maybe made had cash advances in
the amount of 16,107,439.13 been liquidated.
2.
Prior years expenditures amounting to

6,026,588.98 were paid out of current
appropriations in violation of Section 350 of RA
7160 and Section 119 of P.D. 1445 thus depleting
the agencys funds for the current year.
Stop the practice of using the current
appropriation to pay for prior years obligations.
The Accountant shall set a deadline to submit all
claims for obligation and booking as Accounts
Payable.
The City failed to remit mandatory GSIS

contributions totaling 3,476,667.50 as of
December 31, 2013, contrary to GSIS
Memorandum Circular No. 4-97(c.b) and Section
6(b) of Republic Act No. 8291.
Require the reconciliation of each employees
ledgers on GSIS account and timely remittance of
these obligations to the GSIS to ensure the
availment of loan privileges and other benefits
due them.
Special Education Fund (SEF) amounting to

1,000,000.00 was disbursed as financial
assistance to IDFI for the participation of the
Dinagyang Festival winning tribe to the 2013
Aliwan Fiesta other than its intended purposes.
We recommended that the Local School Board
desist from payment of similar grant if not for the
intended purpose of the fund.

Recommendations
Taxes withheld totaling 11,335,133.73, aged 31

days to over 1 year were not remitted intact and
within the reglementary period contrary to
476
26
15
6
5
C. RESULTS OF AUDIT
VII CENTRAL VISAYAS
1.

statements due to managements failure to ascertain and
document the unrecorded reconciling items in current
and prior years which may reduce the book balance of
the Cash in Bank by 6,133,410.09 and stale checks
totaling 239,505.21. Inventory accounts totaling
50,106,247.21 is doubtful due to delayed recording of
issuances. The noted difference of 42,581,134.75
between the recorded property, plant and equipment
against the actual inventory report rendered the account
unreliable and its existence doubtful. Unliquidated cash
advances amounting to 58,500,799.32 resulted in the
overstatement of the assets and understatement of
income.
PROVINCE OF BOHOL
A. BACKGROUND
1. Legal Basis

March 10, 1917
2. Key Officials
Provincial Governor
Hon. Edgardo M. Chatto

Ms. EustaquioSocorin
Mr. Joseth Celosia
Permanent
Co-terminus
Elective Officials
1,283
2.
Lack of proper planning and coordination of the

various activities resulted in the drawing of
excessive cash advances amounting to
7,388,132.18 for the related expenses as
evidenced by the material amount of unliquidated
cash advances.
1,837
14
3,134
47
Enforce the immediate liquidation of cash advance

as soon as the purpose has been served or within
the reglementary period and require the Provincial
Accountant to abide COA Circular No. 97-002 on
the manner of granting, utilization and liquidation of
cash advances
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
2,537,217
986,255
1,550,962
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
1,312,793
1,073,910
238,883
2012
2,461,059
959,222
1,501,837
2012
1,235,711
1,018,805
216,906
Variance
76,158
27,033
49,125
Variance
77,082
55,105
21,977
2013
2012
Variance
90,901
351,808
(260,907)
(100,870)
(237,852)
136,982
104,096
(27,763)
131,859
94,127
1,020,430
1,114,556
86,193
934,237
1,020,430
7,934
86,193
94,126
Inefficient planning of the modernization program of

the amounting to 150 million sourced from a loan
package from the Landbank of the Philippines may
result in fast deterioration of the medical equipment
purchased due to wear and tear process since the
deliveries of the equipment were made even if the
construction/renovation of the hospitals were not yet
completed to the disadvantage of the government.
Provide/construct adequate places or laboratory
rooms to store/keep the different medical equipment
and require the Provincial Planning and
Development Office to closely monitor the different
projects implemented to ensure that the government
will not be disadvantaged by the untimely delivery of
equipment.
Cash Flows
(In Thousand Pesos)
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
The agency failed to monitor the timely completion

of its projects as 55 Program, Project, Activity
(PPAs) amounting 241,731,768.46 are on an ongoing status even though the target completion
dates have elapsed.
Require the Provincial Engineer to provide
justification on the delayed completion of the above-
477
Cash Flows
(In Thousand Pesos)
mentioned PPAs and implement an efficient

monitoring system for all on-going projects. Advise
the Provincial Engineer to prepare/validate the
percentage of completion of the above projects as
of target completion date since these will be the
basis in computing the amount of liquidated
damages to be deducted/collected from the
contractors.
3.
2013
Cashfrom
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End

Recommendations
Implemented
Not Implemented
82
19
17
46
1.
Legal Basis
2.
Key Officials

March 10, 1917
Provincial Governor
3.
Hon. Hilario P. Davide III

Mr. Emmanuel G. Guial
Mr. Marieto T. Ypil
4.
No. of Municipalities
2012
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
2,552,652
1,947,186
605,466
2012
2,395,482
2,339,487
55,995
423,635
448,778
685,059
1,133,837
(382,630)
1,067,689
685,059
831,408
(382,630)
448,778
Exert more efforts in the retrieval of loan documents

to establish their validity and propriety and send
demand letters to the borrowers to collect these
outstanding loans charged against the 20%
development fund amounting to 11,686,577.45.
28,886,597
1,584,854
27,301,743
(446,962)
The Loan Receivable-Others account recorded

under the 20% Development Fund of the Province
of Cebu in the total amount of 11, 686,577.45 had
been outstanding for more than eight (8) years and
could not be ascertained due to the absence of
pertinent records or documents.
1,509
16
2,457
Financial Position
(In Thousand Pesos)
2013
(23,327)
44
29,242,800
1,360,329
27,882,471
407,773
932
Assets
Liabilities
Equity
64,332
2.
Permanent
Co-terminus
Elective Officials
472,105

of the presentation of the financial statements since the
balance per bank and per book of Cash-in-Bank-Local
Currency Current Accounts has an unreconciled
discrepancy due to staled checks and unrecorded
transactions which remained as reconciling items and the
balance per book of Cash-in-Bank-Local Currency
Current DBP Account No. 0735-022578-030 has an
unreconciled discrepancy of (1,855,612.95) due to
unrecorded transactions.
BACKGROUND
1.
Variance
C. RESULTS OF AUDIT
PROVINCE OF CEBU
A.
2012
Variance
356,203
(224,525)
580,728
A total of 11,265,610.01 was charged against the

20% Development Fund for expenditures contrary to
Section 4 of the Joint Memorandum Circular No.
2011-1 dated April 13, 2011 of the Department of
the Interior and Local Government (DILG) and
Department of Budget and Management (DBM).
Observe the compliance of the DILG-DBM Joint
2011 specifically in the proper charging/utilization of
the 20% development fund to avoid disallowance in
audit.
Variance
157,170
(392,301)
549,471
478
A total amount of 85.61 million of the Priority

Development Assistance Fund (PDAF) received by
the Province of Cebu from CY 2009 to 2013
remained unutilized as of December 31, 2013.
We therefore recommend that the unspent funds be

returned to the National Treasury so that it can be
used for the other priority programs of the
government.
Elective Officials
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
The Province of Cebu failed to transfer the

unexpended balance of the Local Disaster Risk
Reduction and Management Fund (LDRRMF) for
the years 2011 and 2012 in the total amount of
131,755,747.48 to a Special Trust Fund under
account Trust Liability-DRRM (Code 438).
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
32
4
8
20
128,879
(111,827)
240,706
2012
1,324,818
1,013,443
311,375
Variance
126,235
87,748
38,487
2012
Variance
326,385
510,133
(183,748)
(352,542)
(376,446)
23,904
(36,198)
(40,644)
4,446
(62,356)
1,202,359
1,140,003
93,043
1,109,316
1,202,359
(155,399)
93,043
(62,356)

Management did not conduct the required physical

count on the inventories and property, plant and
equipment valued in the books for a total of
3,068,907,342.17 which represents 68.44% of
total assets.
Due from NGOs/POs account balance at year-end

of 52,485,746.89 which have been outstanding for
many years may be unreliable because these have
not been accounted for.
Failure of management to require the liquidation of

the cash advances granted to its officials and
employees who have been outstanding for years,
which misstated the receivables and equity
accounts by 37,994,990.77.
A. BACKGROUND
April 20, 1901
2. Key Officials
Hon. Roel R. Degamo
Mr. Danilo C. Mendez
Mr. Teodorico G. Reyes
Permanent
Co-terminus
Variance
C. RESULTS OF AUDIT
PROVINCE OF NEGROS ORIENTAL
Provincial Governor
1,451,053
1,101,191
349,862
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
1.
1. Legal Basis
2012
4,361,491
932,116
3,429,375
Cash Flows
(In Thousand Pesos)

Recommendations
Implemented
Not Implemented
4,490,370
820,289
3,670,081
(In Thousand Pesos)
For the Provincial Budget Officer in coordination

with the Provincial Accountant transfer the
unexpended balance of the LDRRMF amounting to
131,755,747.48 to a special trust fund for the
management activities within the next five (5) years.
3.
19
The Province of Cebu appropriated only

9,000,000.00 or 0.28% out of its CY 2013 budget
of 3,258,880,600.00 for Gender and Development
(GAD) instead of 162,944,030.00 or the required
5% of the total annual budget appropriations.
For management to appropriate at least 5% of its
annual budget for GAD as mandated under PWCDILG-DBM-NEDA Joint Memo Circular No. 201301.
15
2,516
1,447
1,054
479
The value of Motor Vehicles costing

27,327,531.90 which were donated to other local
government units were not yet dropped from the
books.
2.
Unutilized balances of Priority Development

Assistance Fund (PDAF) received from various
legislators amounting to 47,303,140.02 as of
December 31, 2013 were not returned by the
provincial government to the National Treasury for
reversion to the unappropriated surplus of the
general fund.
Permanent
Co-terminus
Elective Officials
2013
Assets
Liabilities
Equity
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
2012
972,025
147,732
824,293
Variance
(171,921)
(4,010)
(167,911)
324,476
314,950
9,526
2012
294,816
259,172
35,644
Variance
29,660
55,778
(26,118)
Cash Flows
(In Thousand Pesos)
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
37
4
18
15
2012
Variance
35,867
34,297
1,570
(18,544)
(27,563)
9,019
(7,942)
(6,733)
(1,209)
9,381
238,606
247,987
1
238,605
238,606
9,380
1
9,381
C. RESULTS OF AUDIT
1.

statements since the Province was not able to complete the
physical count of its inventory and PPE amounting to
499.4 million as at year-end which constitutes 62.42% of
the total assets and hospital equipment amounting to
5,248,530.58 received from the Regional Health Office
were not included in the books of accounts.
PROVINCE OF SIQUIJOR
A. BACKGROUND
1971
2. Key Officials
Provincial Governor
800,104
143,722
656,382
(In Thousand Pesos)

Recommendations
1. Legal Basis
Financial Position
(In Thousand Pesos)
Despite the absence of an appropriation for

Intelligence Expenses in the approved Annual
Budget for CY 2013, the Provincial Governor still
drew a cash advance of 10 million for payment of
expenses for the different activities related to
intelligence operations in violation of Section 305(a)
of The Local Government Code and Section 4(1) of
P.D. 1445, resulting to illegal disbursement of
government funds.

Implemented
Not Implemented
93
11
555
We recommend that management should comply

strictly with Section 305(a) of RA 7160 and Section
4(1) of PD 1445 which provide that no money
should be paid out of the local treasury except in
pursuance of an appropriation law in order to
prevent the incurrence of illegal expenditures.
3.
451
Instruct the provincial treasurer and the provincial

accountant to return the unutilized PDAF funds to
the National Treasury in compliance with the
Supreme Court decision declaring the PDAF as
unconstitutional.
Ms. Consolacion J. Cortes
Hon. Zaldy S. Villa

Mr. Ric D. Tan
480
2.
The General Services Officer did not submit the

Summary of Supplies and Materials Issued (SSMI) to
the Accountant, resulting to the huge balance of
3.
Inventories account amounting to 18,789,496.90 of

which amount was not substantiated with inventory
report thereby casting doubt on its existence and
supplies ledger cards and stock cards were not
maintained by the Accounting and General Services
Departments.

Implemented
Not Implemented
Enjoin all department heads to submit to the

General Services their usage of the various supplies
and materials thru the RIS, so that the latter can
prepare the required SSMI which will become the
basis for recording the expenses in the books and
direct the Provincial Accountant and the General
Services Officer to properly maintain the supplies
cards/stock cards.
A. BACKGROUND
1. Legal Basis
The Real Property Tax (RPT) Receivable and

Special Education Tax (SET) Receivable for CY
2013 amounting to 2.75 million and 3.93
million, respectively, were only set up during
December 2013 contrary to Sections 20 and 84,
System (NGAS) for Local Government Units, (LGU)
Volume I.

September 7, 1968
2. Key Officials
City Mayor
City Treasurer
City Accountant
Hon. Mercedes T. Goni

Mr. Angelo V. Sarabia
Ms. Saturnina Fe Q. Amorg
Permanent
Co-terminus
Elective Officials
Priority Development Assistance Funds (PDAF)

amounting to 6,674,106.91 remained unused as of
December 31, 2013, thus depriving the constituents
of the benefits that could have accrued to them had
these been used to finance projects and programs
intended for them.
297
2,257
13
2,567
4. No. of Barangays
35
Financial Position
(In Thousand Pesos)
Since the PDAF had been declared as

unconstitutional by the Supreme Court, cause the
immediate return of the unused funds amounting to
P 5,187,856.91 which represented the unused funds
not covered with obligations.
51
4
15
32
CITY OF BAIS
Enjoin the Provincial Accountant to follow strictly the

provisions of Sections 20 and 84 of the Manual on
the New Government Accounting System for LGUs,
Volume I with the regards to the recording of the
receivables and their subsequent collection.

Recommendations
2013
Assets
Liabilities
Equity
1,519,230
439,916
1,079,314
2012
1,514,015
360,545
1,153,470
Variance
5,215
79,371
(74,156)
(In Thousand Pesos)
Forty-three (43) projects costing 37,701,228.66

remained unimplemented as of December 31, 2013,
thereby depriving the constituents of the benefits
that could have been derived had the projects been
implemented.
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
Hasten the determination of feasible projects to

ensure that the constituents are given the benefits
that could have accrued to them.
392,106
336,769
55,337
2012
374,498
303,888
70,610
Variance
17,608
32,881
(15,273)
Cash Flows
(In Thousand Pesos)
2013
Cash from
Cash from
Cash from
481
2012
Variance
49,146
75,645
(26,499)
(10,778)
(47,077)
36,299
(27,359)
4,709
(32,068)
Net Cash Provided

(Used In)
Cash Bal. Beg.
Cash Bal. End
11,009
433,253
444,262
33,277
399,976
433,253
provided opportunity on the possible waste of

government funds as the uninstalled materials are
open to utilization for other purpose without the
necessary accounting thereof.
(22,268)
33,277
11,009
C. RESULTS OF AUDIT
1.
We recommended that the City Engineer be

required to finish the projects in order that these will
be usable or will fully satisfy the intended purpose
and desist from certifying a project to be 100%
complete unless he or his representative has
conducted an ocular inspection of the project and
the project duly and fully accepted by the
requisitioning officer. The City Planning and
Development Officer be required to conduct their
own inspection and monitoring of project
accomplishment to ensure that projects are
completed as well as to ascertain accuracy in the
reporting of project accomplishment.
The auditor rendered a qualified opinion due to the

following reasons:
Unreconciled variance of movable assets amounting

to 16,313,311.5 between the Accounting records
and the physical count, thus rendering the accuracy
of the recorded balance of movable properties as of
December 31, 2013 doubtful.
Current liabilities and equity are overstated by

payables amounting to 5,026,931.07 which have
been outstanding for two years to over ten years
which have not been reverted to surplus.
Assets may be overstated by receivables of

1,896,253.35 which have existed in the books for
two years to over 20 years, thus the validity and
collectibility thereof may be doubtful.
2.
Purchase of inventory items such as office supplies,

food, medical, dental agricultural supplies, spare
parts and some quantity of fuel amounting to P
19,711,114,.09 were not recorded as inventories but
were directly charged to expense contrary to Sec.
51 of the Manual on the New Government
Accounting System, Vol 1, thus eliminating the
required accounting of the receipt and utilization
established through the use of Requisition and
Issue Slips (RIS) and Summary of Supplies and
Materials Issued, which could result in the
misstatement of expenses and unused inventory at
the end of the year.
Formulate and implement an annual GAD plan and

budget in accordance with Joint Circular No. 2004-1
of the DBM, NEDA, and NCRFW dated April 5,
2004, which shall include only those activities which
address issues concerning womens human rights
and economic empowerment. Prepare the annual
accomplishment report in the form prescribed under
Joint Circular No. 2004-1 of the DBM, NEDA, and
NCRFW dated April 5, 2004,and report only those
activities which are gender-related. See to it that
GAD funds are utilized only for GAD programs,
projects for the purpose for which they have been
planned and appropriated.
Implement the prescribed procedures for the

purchase and utilization of supplies and materials
and require all end-user departments to prepare
requisition and issue slips (RIS) for the utilization
thereof for the GSO to consolidate on the Summary
of Supplies and Materials Issued (SSMI). Require
the accountant to record to the expense accounts
the supplies consumed on the basis of the SSMI;
and maintain perpetual inventory records to be
reconciled periodically with GSO records.
The Annual Gender and Development (GAD) Plan

and Budget of the City Government of Bais for CY
2013 included and considered programs, activities,
and projects which were not gender-related as
these did not address the different gender issues
nor promote and fulfil womens human rights and
womens economic empowerment, contrary to the
provisions set forth under Joint Circular No. 2004-1
of the DBM, NEDA, and NCRFW, thus the
attainment of GAD goals may not have been
substantially addressed.
Five (5) infrastructure projects with a total cost of

4,890,247.80 reported to be 100% completed in
CY 2013 were found to be unfinished upon ocular
inspection by COA inspectors, thus the standard or
objective of the projects were not fully attained and
The City of Bais did not prepare the annual Local

Investment Plan (LDRRMF) nor submit to the
auditor Reports on Sources and Utilization of
DRRMF, both as required under COA Circular No.
2012-002 dated September 12, 2012 thus
preventing an effective monitoring of the utilization
of the fund while disbursements there from were not
adequately substantiated with proper supporting
document as listed in the circular thus creating
doubt as to the validity and propriety of the
disbursements.
Prepare an annual LDRRMFIP in accordance with
the format prescribed under the COA Circular No.
482
Cash Flows
(In Thousand Pesos)
2012-002 dated September 12. 2012 and submit to

the local COA through the LDRRM Office, LDRRM
Council and Local Development Council, copy
furnished the Office of Civil Defense and DILGMGOO the Report on Sources and Utilization of
DRRMF on or before the 15th day after the end of
each month.
3.
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used)
Cash Bal. Beg.
Cash Bal. End

Recommendations
Implemented
Not Implemented
9
2
2
5
A. BACKGROUND
December 5, 2000
2. Key Officials
Hon. German P. Sarana
Ms. Evelyn T. Taleon
Ms. Corazon P. Lirazan
4. No. of Barangays
2013
(In Thousand Pesos)
2013
2012
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
559,014
504,042
54,972
595,004
505,912
89,092
3,946
(9,048)
(10,130)
1,082
(27,504)
401,836
374,332
(77,455)
479,291
401,836
49,951
(77,455)
(27,504)
Submit immediately all the other required

documents that were not submitted/attached to the
disbursement voucher and strictly adhere to the
provisions of RA 9184 and its Implementing Rules
and Regulations.
210
13
462
2012
(12,768)
Procurement of one (1) brand new Vacuum Truck

Declogger amounting to 6,000,000.00 did not
comply with Section 3 of RA 9184 and its
Implementing Rules and Regulations which is the
governing principle on government procurement.
Also, the procurement was not properly documented
in violation of Section 4(6) of PD 1445.
28
1,549,391
514,415
1,034,976
(8,822)
Financial Position
(In Thousand Pesos)
1,669,294
602,457
1,066,837
44,923
239
Assets
Liabilities
Equity
(54,557)
2.
Permanent
Co-terminus
Elective Officials
(9,634)

statements since there is a difference of 11,466,784.88
between the physical inventory report and the Accounting
records which remained unreconciled as of December
31, 2013 and as disclosed in the Notes to Financial
Statements, buildings razed by fire and/or demolished
valued at 2,720,710.23 are still carried in the books
thus overstating the asset accounts.
CITY OF BAYAWAN
City Mayor
City Treasurer
City Accountant
Variance
C. RESULTS OF AUDIT
1.
1. Legal Basis
2012
Variance
119,903
88,042
31,861
Procurement of automotive diesel fuel worth

9,914,800.00 was not subjected to public bidding,
instead, negotiated procurement was resorted to
although the conditions under this mode were not
met. The procurement also was not supported with
Official Receipts, Delivery Receipts and Invoices in
violation of Section 4(6) of PD 1445.
We recommend that the BAC be made to explain
the non-observance of the Annual Procurement
Plan for CY 2013 specifically in the procurement of
fuel and lubricants. All the other required documents
such as the Official Receipts, Delivery Receipts and
Sales Invoices which were not submitted/attached
to the disbursement vouchers.
Variance
35,990
1,870
34,120
483
The programs, projects and activities included in the

Annual Gender and Development (GAD) Plan and
Budget of the City of Bayawan for CY 2013 were not

gender-related as these did not address the
different gender thus the attainment of GAD goals
may not have been substantially addressed.
We recommend that management should revise its
GAD Plan and Budget by incorporating only those
activities that address gender issues within the City
and those that are in accordance with GAD laws
and guidelines such as the Magna Carta of Women,
PCW, DILG, DBM and NEDA, the Philippine Plan
for Gender and Development, R.A. 7192, Executive
Order No. 273, rules and regulations issued by the
Philippine Commission on Women, the Millennium
Development Goals, and the Beijing Platform for
Action.
7
5
0
2
2013
2012
(24,385)
109,413
(133,798)
(19,115)
(136,199)
117,084
25,017
89,890
(64,873)
(18,483)
80,483
62,000
63,104
17,379
80,483
(81,587)
63,104
(18,483)
1.
2. Key Officials
Hon. Celestino E.
Martinez, Jr.
Mr. Julio Ursonal
Mr. Rodolfo Alburo
4. No. of Barangays
Disbursements amounting to 18,7490,344.84

were charged to 20% Development Fund instead of
the General Fund Proper in violation of Joint
Memorandum Circular 2011-1 dated April 13, 2011
of the DBM and DILG and COA Circular No. 2012003 dated October 29, 2012, hence, irregular
expenditures.
88
11
14
113
Submit an explanation on the irregular charging of

repairs to the development fund, otherwise,
disbursements
thereof
shall
be
suspended/disallowed in audit. Observe strictly
existing laws, rules and regulations in the
disbursement of funds.
29
Financial Position
(In Thousand Pesos)
2013
2012
646,371
262,061
384,310
566,118
193,637
372,481
Assets
Liabilities
Equity
Variance
2.
Permanent
Co-terminus
Elective Officials
12,268
59,640
(47,372)

statements due to the failure of the agency to submit
inventory report and the existence, condition, validity and
correctness of the balances of Property, Plant and
Equipment amounting to 445,458,435.31 or 69% of the
total assets could not be ascertained. Accounts payable
amounting to P 14,925,018.35 was not duly supported
with valid claims of which 2,148,188.38 represent the
unliquidated cash advances erroneously converted to
this account.

June 16, 2007
City Treasurer
City Accountant
266,627
175,189
91,438
Variance
C. RESULTS OF AUDIT
A. BACKGROUND
City Mayor
278,895
234,829
44,066
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
CITY OF BOGO
1. Legal Basis
2012
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
Cash Flows
(In Thousand Pesos)

Recommendations
Implemented
Not Implemented
(In Thousand Pesos)
2013
Variance
80,253
68,424
11,829
484
The appropriation for programs/projects/activities in

CY 2013 Annual Investment Program of the City
was not itemized in violation of the harmonization
guidelines prescribed under DILG-NEDA-DBM-DOF
Joint Memorandum Circular No., series of 2007 and
Joint Memorandum Circular No. 2011-1 of the DILG

and DBM dated April 13, 2011.
2. Key Officials
City Mayor
For the Local Development Council coordinate with

the Budget
Officer to prepare detailed AIP
showing among others, program/project/activity
description; implementing office; starting date;
completion date and most especially the expected
output in quantified terms so that accomplishment
reports prepared by the City Engineer could be
validated easily.
City Treasurer
City Accountant
Permanent
Co-terminus
Elective Officials
4. No. of Barangays
The City did not prepare the Gender and

Development plan, budget and accomplishment
reports in violation of Joint Memorandum Circular
No. 2012-01 of the PCW-NEDA-DBM, thus gender
issue concerns could not be addressed properly.
Assets
Liabilities
Equity
Cash advances amounting to 12,864,031.87 were

not liquidated at year-end due to the continued laxity
in the enforcement of laws, rules and regulation in
the grant, utilization and liquidation of cash
advances contrary to COA Circular No. 97-002.
2012
761,343
80,628
680,715
728,596
72,643
655,953
Variance
32,747
7,985
24,762
(In Thousand Pesos)
2013
2012
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
273,778
240,420
33,358
256,506
238,205
18,301
2013
2012
(38,161)
(15,155)
(23,006)
(3,775)
(10,895)
7,120
18,458
(10,000)
28,458
(23,478)
104,568
81,090
(36,050)
140,618
104,568
12,572
(36,050)
(23,478)
Cash from
Cash from Investing
Activities
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
23
3
11
9
Variance
17,272
2,215
15,057
Variance
C. RESULTS OF AUDIT
1.
CITY OF CANLAON

following:
A. BACKGROUND
1. Legal Basis
2013
Cash Flows
(In Thousand Pesos)

Recommendations
Implemented
Not Implemented
143
13
457
12
Financial Position
(In Thousand Pesos)
Direct all City officials and employees to settle all

unliquidated cash advances, especially those
granted in the prior years and
for the City
Accounting Office refrain from granting additional
cash advance if the previous one has not been
liquidated
3.
301
Designate the GAD focal person who will

coordinate with various departments for the
preparation of the Citys GAD plan, budget and
accomplishment reports; and
consequently,
facilitate the appraisal of the performance of the City
relative to GAD. Strictly implement the provisions of
PCW-NEDA-DBM to address gender issue
concerns.
Hon. Jimmy Jayme L.

Clerigo
Ms. Ma. Luisa L. Luza
Ms. Juliano C.
Montero

July 2, 1947
485
Gasoline, Oil and Lubricants Inventory account

(161) with a balance of 6,897,250.84 as of the end
of CY 2013 is overstated by an undetermined
amount due to the failure of the GSO to prepare and
For the city take immediate action on the unfinished

and unimplemented projects so that the constituents
can benefit there from at the soonest possible time.
submit the Summary of Supplies and Materials

Issued supported by Requisition and Issue Slips
which is the basis for adjusting the account for fuel
consumed.
3.
No depreciation was recognized for all land

improvements, buildings and other structures of the
City with an aggregate balance of 391,793,517.37.
Public infrastructures amounting to 33,911,083.41

Infrastructures.
2.
Stale checks amounting to 17,849.63 issued

under the General Fund remained as reconciling
items in the bank reconciliation statements.

Recommendations
Implemented
Not Implemented
1. Legal Basis
City Mayor
City Treasurer
City Accountant
Additional cash advances amounting to

9,285,591.80 were granted to sixty seven (67)
officials and employees with outstanding cash
advances as of December 31, 2012 and June 30,
2013 contrary to Section 4.1.2 of COA Circular No.
97-002.
Hon. Aldemor M. Chiog

Ms. Nenette F. Abellana
Ms. Evelyn B. Dayanan
Permanent
Co-terminus
Elective Officials
4. No. of Barangays
123
77
14
214
15
Eighty Four out of 102 vehicles or 82.35% owned by

the City of Canlaon were not marked with the words
FOR OFFICIAL USE ONLY and with the name of
the city, contrary to COA Circular No. 75-6 dated
November 7, 1975, thus exposing these vehicles to
risk of abuse and misuse by the personnel assigned
thereto.
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
Mark all government vehicles with the words FOR

OFFICIAL USE ONLY with the name of the city
underneath in order to prevent misuse or abuse
thereof by the officials to whom these are assigned.
Republic Act 9436

April 12, 2007
2. Key Officials
Require the City Accountant to stop immediately the

grant of additional cash advances to any official or
employee unless the previous cash advance given
to him/her is first settled or a proper accounting
thereof has been made pursuant to Section 4.1.2 of
CITY OF CARCAR
A. BACKGROUND
Require the City Accountant to review and analyze

the list of outstanding checks which have become
stale and make the necessary cancellation to fairly
present Cash in Bank and Current Liabilities in the
24
15
5
4
728,051
185,034
543,017
2012
564,641
142,787
421,854
Variance
163,410
42,247
121,163
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
Projects amounting to 5,650,000.00 were not

implemented as of June 30, 2013 while projects
totaling 500,000.00 targeted to be completed in
CY 2011 and CY 2012 remained not completed as
of to date contrary to Section 17 of the Local
Government Code of 1991, depriving
the
constituents of an efficient and effective delivery of
the basic services.
486
335,112
191,690
143,422
2012
311,310
185,660
125,650
Variance
23,802
6,030
17,772
Cash Flows
(In Thousand Pesos)
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.*
Cash Bal. End
2012
Variance
9,495
167,033
(157,538)
(36,824)
(40,945)
4,121
(27,328)
351,772
324,443
126,088
146,891
272,979
(153,416)
204,881
51,464
maintain/update PPE Ledger Cards and create a

General Services Department headed by a General
Services Officer to maintain and update the
Property Cards to facilitate the reconciliation of the
two independent records.
*as reported
C. RESULTS OF AUDIT
1.
Effect the adjusting entries to transfer the completed

projects and acquired properties in the Trust Fund
to the General Fund.

statements for the following reasons: a) the balances of
the Inventory accounts and Property, Plant and
Equipment amounting to 27,160,950.94 and
255,372,335.09, respectively are unreliable due to
failure of the agency to conduct physical count and to
maintain Supplies and PPE Ledger cards; b)
unreconciled balances of intra-agency accounts Due
from Other Funds and Due to Other Funds amounting to
169,141.58; and inclusion of negative balances of
4,301,400.90 and 4,283,183.56 in the accounts Due
to Other National Government Agencies (NGAs) and Due
to Local Government Units (LGUs), respectively.
2.
Cash advances for Confidential and Intelligence

Fund exceeded the allowable limit by
3,820,000.00 contrary to DILG Memorandum
Circular No. 99-65 dated April 23, 1999, thereby
resulting to irregular expenditures.
The correctness and existence of the reported

balance of the Construction-in-Progress (CIP)
accounts amounting to 29,189,229.99 could not
be established due to lack of subsidiary ledgers for
the prior years' balances contrary to Sections 50
and 10, Volumes I and II, respectively of the New
Government Accounting System (NGAS) for LGUs
resulting to unidentified balances of the said
account
Require the Accounting Department to validate and
account for the details of the unidentified balances
of the Construction in Progress accounts. Exercise
prudence in the accounting and recording of
construction in progress and related accounts to
ensure that only on-going and uncompleted projects
are reflected under the CIP account through the
maintenance of construction in progress ledger card
and periodic reconciliation be made with the
Engineering Department for the on-going projects of
the City.
Strictly follow the allowable limit of confidential and

intelligence fund pursuant to DILG Memorandum
Circular No. 99-65 and the excess amount of cash
advance made for confidential and intelligence fund
be returned to the Citys coffers.
Completed projects and acquired properties in Trust

Fund totaling 8,819,846.55 as of December 31,
2013 have not been transferred to the General
Fund, contrary to Section 104 (i), Chapter 5, Volume
I of the New Government Accounting System
(NGAS) Manual for Local Government Units
(LGUs), hence, the Trust Fund still carries
completed property, plant and equipment properly
attributable to the General Fund.
The physical count of the Citys property, plant and

equipment totaling 255,272,335.09 as of
December 31, 2013, which is 35% of the total
assets, was not conducted and the report on the
was not submitted, thus the existence, validity and
correctness of the total recorded PPE account
balances could not be effectively substantiated.
Extraordinary and Miscellaneous Expenses that are

covered by appropriations under the discretionary
fund exceeded the prescribed limitation by
20,430,873.63 contrary to Section 325(h) of
Republic Act No. 7160.
Limit the allocation and disbursement of funds for
extraordinary and miscellaneous expenses to the
2% limitation/ceiling prescribed under Section
325(h) of R.A. 7160. Stop the appropriation of
extraordinary and miscellaneous expenses for the
other offices of the city other than the Office of the
Local Chief Executive for lack of legal basis.
Constitute an inventory committee to conduct the

physical count of all the properties owned by the
municipality, in order to ascertain the existence,
validity and correctness of the reported PPE in the
books.
Require the City Accountant to
487

Assistance Fund (PDAF) totaling 2,500,653.14
were not returned to the National Government
through the Bureau of the Treasury despite the
Supreme Court
unconstitutional.
declaration
that
PDAF
CITY OF CEBU
is
Direct officials concerned to cause the return the

unexpended balance of the Priority Development
Assistance Fund (PDAF) to the National
Government through the Bureau of the Treasury.
A. BACKGROUND
1. Legal Basis
Payments of infrastructure projects for the year

totalling 44,747,832.14 were not supported with
the Approved Budget for the Contract (ABC)
contrary to Section 7 and 17 of the Revised
Implementing Rules and Regulations of R.A. 9184
thereby preventing the immediate determination of
whether project implementation was within the
approved budget of the procuring agency.
2. Key Officials
City Mayor
City Treasurer
City Accountant
Permanent
Co-terminus
Elective Officials
1,219
2,948
19
4,186
4. No. of Barangays
80
The Gender and Development (GAD) programs

prepared by the Focal Person are inadequate and
did not include the overall plans and programs of
the agency. The accomplishment report was not in
the prescribed format contrary to Joint Circular No.
2004-1 issued by Department of Budget and
Management (DBM), National Economic and
Development Authority (NEDA) and National
Commission on the Role of Filipino Women
(NCRFW).
Financial Position
(In Thousand Pesos)
Assets
Liabilities
Equity
2013
2012
16,758,867
9,212,868
7,545,999
16,188,788
8,673,573
7,515,215
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
Require the GAD focal person to prepare the GAD's

accomplishment report in the prescribed report. For
the focal person prepare the plan to include all
GAD-related activities in all responsibility centers.
We also recommend that the GAD focal person
coordinate with the City Budget Officer so that the
plan could be quantified and can be included in the
annual budget.
Variance
570,079
539,295
30,784
2012
4,990,750
4,543,268
447,482
Variance
4,351,627
4,146,536
205,091
639,123
396,732
242,391
Cash Flows
(In Thousand Pesos)
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.*
Cash Bal. End

Recommendations
Implemented
Not Implemented
Hon. Michael L. Rama

Ms. Diwa Cuevas
Atty.Mark Rossel D.
Salomo
Direct concerned officials to support all procurement

of infrastructure projects with the Approved Budget
for the Contract (ABC) that bears the approval of the
Head of the Procuring Entity (HOPE) in conformity
with Section 7 and 17 of Revised Implementing
Rules and Regulations of R.A. 9184. We also
recommend that the data in the ABC to be bid shall
specify each major work item as mentioned in the
Section 3.g.c of Annex A of the same law.

October 20, 1934
28
2
6
20
*as reported
488
2012
Variance
600
(1,437,469)
1,438,069
546,056
(546,056)
600
1,136,816
1,137,416
(891,413)
1,907,581
1,016,168
892,013
(770,765)
121,248
C. RESULTS OF AUDIT
1.
The City failed to enforce prompt submission of

reports on the utilization of funds entrusted/granted
to NGOs/POs to cover the implementation of
projects resulting in the accumulation of
unliquidated releases amounting to 67,518,514.28
of which the collectibility of past due receivables of
54,839,014.28 or 81% is uncertain.
The Due from Other Funds and Due to Other

Funds, which are reciprocal accounts, showed net
unreconciled balance of 68,870,783.64.
Physical inventory was not conducted on medicines

and drugs thus the existence and correctness of the
Drugs and Medicines Inventory account with yearend book balance of 43.735 million could not be
ascertained.
The non-reconciliation of submitted inventory

reports with the accounting records rendered the
non-reliability of the Property, Plant and Equipment
account balances totaling 10,081,293,240.88.
Property, plant, and equipment with a total value of

401,030,054.60 under the Trust Fund account
were not provided with depreciation, thus,
overstating the asset and government equity
accounts of the City.
The City recorded advance payment of rentals and

taxes under the Other Deferred Credits (455)
account in the prior years thus understating the
revenue accounts by 6,785,989.09.
The Government Equity account was overstated

due to the erroneous recording of installment
payments received from the beneficiaries of DWUP
projects to Sales Revenue account in the total
amount of 23,660,477.79 without deducting the
value of the land sold.
Understatement of the Land (201) and the Accounts

Payable (401) accounts by 32,986,822.21 due to
the failure to record the cost of the unpaid portion of
purchased lots.
2.
The proposed programs and projects to be funded

from the Countrywide Development Fund (CDF) of
50 million and Priority Development Assistance
Fund (PDAF) amounting to 12 million or a total of
62 million, remained unimplemented for more than
ten (10) years and the funds were kept as time
deposits, thus defeating the specific purposes for
which the fund was entrusted and depriving the
intended beneficiaries of the socio-economic
benefits that could be derived there from.

Cebu City Government in view of the deficiencies
observed in the accounts:
A total of 250 accounts of the General Fund, Special

Education Fund, and Trust Fund were not supported
with a schedule showing the complete details thus
the correctness of the account balances totaling
27,442,475,750.68 could not be relied on.
Substantial amount of shortages totaling
42,380,636.71.62 has remained outstanding
under the Due from Officers and Employees (123)
account and its collectibility is uncertain.
The Office Supplies Inventory account balance per
books of 38,004,596.34, for all funds, differed by
37,664,842.20 or 99% from the balance per
inventory count of 339,754.14 thereby rendering
the account balance as not reliable.
Funds transferred by the Cebu City Government to
LGUs for various specific purposes for more than
500M remained unliquidated, thus there is no
assurance that the transferred funds were used
solely for the intended purposes. Moreover, proper
accounting and reporting cannot be made, thereby
overstating the receivable account Due from LGUs,
and understating the corresponding expense
account.
The Due to GSIS account balance of more than

35M for all funds had negative balances rendering
the account inaccurate and unreliable.
Loans payable to the National Housing Authority

(NHA) amounting to 2M which was erroneously
recorded under the Other Payables (439) account
instead of the Due to other NGAs (136) account
remained unpaid since calendar year 2006.
Completed project costing 3,669,878.92 was still

recorded as part of the Construction in Progress Roads, Highways and Bridges (266) account
resulting in the misstatement of the concerned
account balances.
The total Cash-Disbursing Officers (103) account
balance was overstated by 5,160,932.61 since
salaries and wages and other benefits of officers
and employees which pertained to beginning
balance set up in 2006 were recorded under the
Cash-Disbursing Officers (103) account instead of
the Payroll Fund (106) account.
489
Adhere to the policies in the utilization of funds

received from the national government for a specific
purpose. If the purpose of the funds has been
served, then we recommend that the funds be
returned to the national government. Further, we
recommend that the City Accountant establish the
exact amount of interest income derived from the
62 million time deposits.
Review all outstanding accounts, especially those

balances of prior years, and send demand letters for
the immediate submission of Fund Utilization Report
by the concerned NGOs/POs in accordance with
Real Property Tax (RPT) and Special Education Tax

(SET) Receivables in the amount of
428,091,343.12
and
214,045,671.56
respectively were established only at the end of the
year, instead of at the beginning of the year contrary
to Section 20, Volume 1 of the New Government
Accounting System (NGAS) Manual for LGUs.
The General Services Officer and the City

Accountant shall maintain stock cards and property
cards for supplies in their custody to account for the
receipt and disposition of the same. Reconcile with
the accounting records any discrepancy between
the actual counts to reflect the correct amount of
inventory in the financial statements.
For the City Treasurer update the data/ information

on Real Property Tax Assessment Roll and furnish
the City Accountant with the certified list of
taxpayers containing taxes due and collectible as
basis for recording the Real Property Tax/Special
Education Tax Receivables at the beginning of the
year.
Funds transferred by the Cebu City Government to

LGUs for various specific purposes for more than
500 million as of November 30, 2013 remained
unliquidated contrary to COA Circular No. 94-013
dated December 13, 1994, thus there is no
assurance that the transferred funds were used
solely for the intended purposes. Moreover, proper
accounting and reporting cannot be made, thereby
overstating the receivable account Due from LGUs,
and understating the corresponding expense
accounts.
Calamity financial assistance amounting to 84.48

million was granted to Cebu City officials and
employees in violation to Section 12 of R.A. No.
6758, Salary Standardization Law (SSL), Section 2
of Administrative Order (AO) No. 37 dated
November 21, 1998, Sections. 305(b), 335 & 351 of
R.A. 7160 and COA Circular No. 2013-003 dated
January 30, 2013, thus depleting the Citys funds.
Submit a copy of a prior approval by the Office of
the President authorizing/ granting calamity financial
assistance as required under AO No. 37 dated
November 21, 1998, otherwise it will be disallowed
in audit. Future grants of any form of financial
assistance must conform to applicable laws, rules
and regulations.
The reciprocal accounts, Due from Other Funds

(144) and Due to Other Funds (424) showed net
unreconciled balance of 68,870,783.64 contrary to
Section 111 (2) of Presidential Decree (PD) No.
1445, hence, the balances of the accounts are
unreliable.
Reconcile the reciprocal accounts and effect
payment, transfer or adjustments thereof to reflect
the correct account balances and present reliable
data on the agencys operation as of a given period.
The non-preparation and submission of updated

inventory reports and the non-reconciliation of
submitted inventory reports with the accounting
records rendered the non-reliability of the Property,
Plant and Equipment account balances totaling
10,081,293,240.88.
For the City General Services Officer prepare and
submit to the Auditor an updated inventory report on
the physical count of the properties not later than
January 31 of each year. Assign permanent
personnel in the Department of General Services
and accounting office to give priority in the
reconciliation of the two records.
Demand from the concerned LGUs the immediate

liquidation of fund transfers/advances in compliance
with COA Circular No. 94-013 dated December 13,
1994. Likewise, subsequent fund transfers to LGUs
for specific purposes shall be granted, utilized and
liquidated in accordance with the same Circular.
The Office Supplies Inventory account balance per

books of 38,004,596.34, for all funds differs, by
37,664,842.20 or 99% from the balance per
inventory count of 339,754.14, thus rendering the
account balance as not reliable.
The City has an unliquidated balance of 16.97

million entrusted/granted to NGOs/POs under the
Trust Fund account in violation of the provisions of
COA Circular 2007-001 dated October 25, 2007.
490
The City Government of Cebu did not transfer the

Special Education Tax (SET) collected under the
General Fund-Proper to the Special Education Fund
(SEF) in the aggregate amount of 153,021,098.33
as of December 31, 2013 in violation of Section 272
of RA 7160, resulting in the non- utilization of funds
for its intended purposes.
Enforce strictly the provisions cited in Section 272 of

RA 7160 and instruct the City Treasurers Office and
City Accountants Office to coordinate in the close
monitoring of all SEF collections and its transfer to
appropriate accounts.
program contrary to Section 2.4 of Joint Circular No.

2004-01 of the DBM, NEDA and NCRFW.
For the City Officials allocate 5% of their total
appropriation for GAD programs, activities, and
projects in compliance with Section 2.4 of Joint
Circular No. 2004-01 of the DBM, NEDA and
NCRFW dated April 5, 2004. Develop more GADrelated programs and activities to strengthen the
Citys gender-responsive governance to fully utilize
the allocation thereon and widen the number of
beneficiaries of the said program and see to it that
the utilization of the fund is in accordance with the
GAD plan and activities are aligned with Joint
Circular Nos. 2004-1 and 2001-1.
Various
disbursements
amounting
to
55,551,658.93 were charged against the 20%
Development Fund even if these were not covered
under its proper utilization contrary to DILG and
DBM Joint Memorandum Circular No. 2011-1
dated April 13, 2011 thereby resulting in the
irregular disbursement of government funds.
Explain the use of the 20% development fund for
purposes other those intended under DILG and
DBM Joint Memorandum Circular No. 2011-1 dated
April 13, 2011. If the justification is not tenable, then
the payments shall be disallowed in audit. Refrain
from paying expenses not connected with the
development projects, programs and activities
mentioned under DILG and DBM Joint
Memorandum Circular No. 2011-1 to avoid audit
disallowances.
Instruct all the accountable officers to immediately

settle all their outstanding cash advances
immediately. Consider the filing of malversation
charge under Article 217, and the failure to liquidate
cash advance under Article 218, both of the Revised
Penal Code or criminal prosecution under Section
128 of P.O. No. 1445 as provided for in COA
Expenditures totaling 12,459,560.25 representing

payments of wages of job order personnel who were
assigned at different offices were charged against
the 5% Calamity Fund contrary to the pertinent
guidelines of DILG Memorandum Circular No. 201273 dated April 17, 2012 on the utilization of the
Fund (LDRRMF), Republic Act No. 20121 otherwise
and Management Act of 2010 and Rule 18 of its
Implementing Rules and Regulations thereby,
resulting in the irregular disbursement of public
funds.
Direct the officials concerned to explain the use of

the 5% calamity fund for purposes other than its
intended use. If the justification is not tenable, the
amount of 14,009,797.75 shall be disallowed in
audit and shall hold all those who authorized the
payment as jointly and severally liable of the amount
disbursed. Observe the proper utilization of the 5%
calamity fund pursuant to the pertinent provisions of
the DILG Memorandum Circular No. 2012-73, RA
10121, and Section 1, Rule 18 of its implementing
rules and regulations.
Cash advances that were granted prior to

December 31, 2012 totaling 101,081,411.05 for all
funds remained unliquidated despite the issuance of
COA Circular No. 2012-004 dated November 28,
2012 which demanded for the immediate liquidation
and settlement of such outstanding balances on or
before January 31, 2013.
The recording of at least three (3) completed

projects costing
3,589,003.83
under the
Construction in Progress (CIP) - Agency Assets
accounts and CIP accounts with beginning balance
of February 2006 amounting 35,931,423.33 which
were not supported with details and therefore
completed projects may not have been transferred
to the appropriate account, rendered the account
balance of 372,443,436.42 not reliable. Moreover,
the renovation of the Cebu City Hall Legislative
Building had a balance of P(1,822,556.93) due to
erroneous entries made.
Require the City Accountant to identify the projects
composing the February 2006 beginning balance
and transfer the cost of all completed projects which
were recorded under the Construction in Progress
to the appropriate PPE accounts and review the
entries in the subsidiary ledgers and effect
corrections on errors made. Exercise due care in
the recording of transactions to avoid or minimize
errors to present correct account balances.
The GAD annual accomplishment report included

activities that were not within its budget thus, it did
not reflect the valid GAD accomplishments vis--vis
its budget. The approved budget of 5,254,000.00
plus 3,000,000.00 in the supplemental budget or a
total of 8,254,000.00 was way below
274,642,185.64 or 5% of the total annual budget
appropriation of 5,492,843,712.83 for the GAD
491
3.

Recommendations
Implemented
Not Implemented
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
84
15
22
47
CITY OF DANAO

June 20,1963
2. Key Officials
For the contractor be advised to act immediately on

the deficiencies, otherwise, payments thereon shall
be disallowed. Require the City Engineer to closely
monitor infrastructure projects and to refrain from
certifying projects which are not yet 100% complete
as fully completed to avoid disallowances.
14
439
42
Financial Position
(In Thousand Pesos)
2013
2012
1,109,142
324,432
784,710
1,082,527
268,405
814,122
Variance
2013
2012
426,769
364,450
62,319
418,688
320,453
98,235
Variance
8,081
43,997
(35,916)
Cash Flows
(In Thousand Pesos)
2013
Cash from
Cash from
2012
Variance
5,634
77,452
(71,818)
(29,938)
29,938
Cash
advances
have
accumulated
to
4,145,302.92 as at year-end due to the failure of
Management to enforce the liquidation of these
cash advances in violation of COA Circulars No.
2012-001 and 2012-004 dated June 14, 2012 and
Nov. 28, 2012, respectively and Section 89 of
Presidential Decree (PD) No. 1445.
Adhere strictly to the rules and regulations on the
grant, utilization and liquidation of cash advances.
Issue demand letters to concerned employees for
the immediate liquidation of their cash advances
pursuant to COA Circular No. 2012-001 and Section
89 of PD 1445, otherwise, enforce the appropriate
administrative and/or legal sanctions provided for
under COA Circular 2012-004.
26,615
56,027
(29,412)
(In Thousand Pesos)
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
Six (6) infrastructure projects amounting to

6,988,933.99 were accepted as 100% completed
even though the projects are not yet completed
thereby resulting in the irregular disbursement of
government funds.
Assets
Liabilities
Equity
(41,880)
47,514
5,634
425
4. No. of Barangays
47,514
385,022
432,536
Permanent
Co-terminus
Elective Officials
5,634
432,536
438,170
2.
Hon. Ramon Durano, Jr.

Mr. Romanico B.
Ocampo
Mr. JovenalDagatan
City Accountant

presentation of financial statements of the City for CY
2013 since cash advances to employees and officers of
the City amounting to 4,145,302.92 was unliquidated
thus expenses had not been recognized.
A. BACKGROUND
City Mayor
City Treasurer
C. RESULTS OF AUDIT
1.
1. Legal Basis
Financial assistance granted to non-governmental

organizations amounting to 6,257,760.84 were not
liquidated due to the failure of the said organizations
to submit documentary requirements contrary to
COA Circular No. 2007-01 dated October 25, 2007,
hence disbursements made could not be
established if it was spent in accordance with the
purpose of the assistance.
Send demand letters to the various NGOs for the
liquidation of the financial assistance granted them.
For the city officials concerned monitor the
492
implementation of the projects pursuant to COA

Circular 2007-001.
Permanent
Co-terminus
Elective Officials
Forty six projects amounting to 39,662,684.51

under the 20% Development Fund were not
implemented, thus depriving the constituents of the
City that maximum benefits could have been
derived from these projects.
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
Funds from the national government agencies

amounting to 30,423,861.61 were not fully
utilized, thereby depriving the constituents of the
benefits that could have been derived there from
and unexpended balances were not returned to the
source agencies contrary COA Circular 94-013.
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
11
4
0
7
Variance
79,576
12,808
66,768
2012
457,513
428,363
29,150
Variance
44,243
12,480
31,763
2012
Variance
81,232
58,604
22,628
(75,161)
(93,407)
18,246
(5,312)
(5,256)
(56)
759
129,516
130,274
(40,059)
169,575
129,516
40,818
(40,059)
758
C. RESULTS OF AUDIT
1.

statements based on the following reasons:
June 21, 1969
Bank confirmation on the existence of 3.04 million

included in its Cash in Bank Local Currency,
Current and Savings Accounts (111 and 112) still
yielded negative results;
Long outstanding reconciling items in its bank

balances totaling 3.5 million remained unadjusted;
Cash advances granted to Officers and Employees

under the account Due from Officers and
Employees (123) increased to P 22.33 million by the
end of 2013.
2. Key Officials
City Treasurer
City Accountant
501,756
440,843
60,913
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
A. BACKGROUND
City Mayor
2012
1,420,918
472,946
947,972
Cash Flows
(In Thousand Pesos)
CITY OF DUMAGUETE
1. Legal Basis
1,500,494
485,754
1,014,740
(In Thousand Pesos)

Recommendations
Implemented
Not Implemented
30
Implement the purpose of the financial assistance

entrusted to them the earliest time possible so that
the intended beneficiaries could maximize the
possible positive effects thereof and liquidate the
same in compliance with COA Circular 94-013 and
return to the funding source any unexpended
amount as soon as the purpose of the financial
assistance has been attained.
3.
1,042
13
1,619
4. No. of Barangays
Advise the Bids and Awards Committee to

coordinate with the City Planning Development
Coordinator/City Engineer to expedite the conduct
of public bidding and subsequent implementation of
these projects so that constituents of the City will be
benefited from these projects.
564
Hon. Manuel T.
Sagarbarria
Ms. Cristina Merced
Ms. Doreen Paulina S.
Cordova
493
spending of the loan proceeds and using at least

2.4 million for non-infrastructure and nondevelopmental projects.
The validity, existence and accuracy of Due from

Non-Governmental
Organizations/
Peoples
Organizations (NGOs/POs) amounting to 9.1
million was uncertain due to incomplete
documentation;
The propriety of the balance of Property, Plant and

Equipment (PPE) accounts amounting to 843.9
million was doubtful due to the continued inability of
management to complete the physical inventory,
maintain complete property ledger cards and
reconcile records of the Offices of the City
Accountant and General Services;
Undocumented accounts payable amounting to

20.63 million continued to exist; and
The accuracy of the Due to Other National

Government Agencies account amounting to
65.8M is unreliable because of the lack of
sufficient details and supporting records.
2.
The City government did not provide sufficient and

relevant documents to establish the validity of
payments sourced from the Priority Development
Assistance Fund amounting to P 1.5 million for the
purchase of 1,237 50-kilo-sacks of NFA rice
purportedly in support of the pro-poor program of
government.
Identify, before entering into any loan agreement

with banking or lending institutions, its actual need
by specifying/itemizing the infrastructure and socioeconomic development projects to be funded out of
the loan proceeds pursuant to Sections 296 and 297
R.A. No 7160, to ensure that loan proceeds are
utilized in accordance with the provisions of this law;
and desist from utilizing the remaining balance of
the loan proceeds for purposes other than those
provided under the Local Government Code of
1991.
Require the Focal Point to: a) Prepare the Citys

GAD plan and budget in coordination with the
agency budget officer; develop GAD-related
programs and activities to strengthen the Citys
gender-responsive governance and see to it that the
GAD fund is utilized for programs, projects and
activities that are aligned with the Joint Circular No.
2004-01.
Submit the list of indigent families with their

signatures as acknowledgment of the NFA rice
distributed to them to account for the 1,237 sacks
procured and documents to support the eligibility of
the recipients. Refrain from initiating programs that
tolerate dependence on dole outs from the
government and intensify livelihood opportunities
with long-term development goals to enable the
underprivileged to rise above the level of poverty
and make them instead dynamic partners in
progress.
3.

Recommendations
Implemented
Not Implemented
The City utilized 500,000.00 from the Priority

Development Assistance Fund (PDAF) for
intelligence purposes which is not within the project
menu authorized in the General Appropriations Act,
40
2
21
17
CITY OF GUIHULNGAN
For the PDAF utilized for intelligence purposes, we

recommend for the immediate refund of the amount
of 500,000.00 so that these could be used instead
for bona fide pro-poor projects and programs of the
government
The Citys appropriation of 22.7 million for Gender

and Development (GAD) was not covered by a GAD
plan and budget duly reviewed by the Philippine
Commission on Women (formerly the National
Commission on the Role of Filipino Women) and the
DBM contrary to Section 28 of FY 2013 General
Appropriation Act and Section 5.1 of DBM, NEDA
and NCRFW Joint Circular No.2004-1, thus
programs, projects and activities which do not
address gender issues were irregularly financed by
GAD appropriations.
A. BACKGROUND
1. Legal Basis
Republic Act 9409

March 24, 2007
2. Key Officials
The City Government of Dumaguete entered into

loan agreements with government banks without
previously identifying the need or specifying the
projects to be funded, contrary to Sections 296 and
297 of R.A. No 7160, resulting in the indiscriminate
City Mayor
City Treasurer
City Accountant
494
Hon. Carlo Jorge Joan L.

Reyes
Ms. Jesusa M. Deposa
Ms. Genevieve L. Seno
Permanent
Co-terminus
Elective Officials
amount insurable with the Philippine Deposit

Insurance Corp. (PDIC) of 500,000.00 thus
exposing public funds to high risk of loss in case of
bank closure or bankruptcy.
156
1,380
13
1,549
4. No. of Barangays
For the City Treasurer to immediately transfer the

citys deposits with PNB-Guihulngan Branch
amounting to 110,814,414.16 to the LBPGuihulngan Branch and DBP-San Carlos Branch,
both duly authorized government depository banks
located in Guihulngan City and San Carlos City.
33
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
972,408
275,696
696,712
2012
771,028
232,605
538,423
Variance
201,380
43,091
158,289
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
411,061
251,140
159,921
2012
390,833
203,914
186,919
We recommend that the Offices of the Mayor and

Sangguniang Panlungsod:a. Stop the hiring of JOs
and charging their wages to appropriations for
legislative research which act is illegal and
punishable by law.b. Submit a written explanation or
justification establishing the necessity of hiring 466
JOs for the period January to June 2013 coinciding
with the election ban period.c. Furnish the audit
team with the output of the legislative research
project of the SP and Mayors Office such as newly
approved/drafts of ordinances and resolutions
based from the researches gathered by the 466 JOs
hired.d. Henceforth, strictly comply with Section 336
of the Local Government Code and Article VI,
Section 29 of the Philippine Constitution which
requires that funds shall be used only for the
specific purpose for which it was appropriated.
Variance
20,228
47,226
(26,998)
Cash Flows
(In Thousand Pesos)
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
2012
Variance
157,779
215,085
(57,306)
(44,324)
(28,559)
(15,765)
15,439
(13,683)
29,122
128,894
406,774
535,668
172,843
233,931
406,774
(43,949)
172,843
128,894
C. RESULTS OF AUDIT
1.

failure of the Accounting Office to prepare Bank
Reconciliation Statements (BRS) since 1999 up to the
present; an unreconciled balance of 4, 109,981.48
exists between the balance of cash per bank and per
books; bank accounts still existing in the books have no
corresponding depository account in the bank and vice
versa.
2.
The City of Guihulngan is maintaining a substantial

amount of cash deposit of 110,814,414.16 with
the Philippine National Bank (PNB), a private bank,
while the amount deposited exceeds the maximum
Appropriations for Legislative Research in the Office

of City Vice-Mayor and Sangguniang Panlungsod
amounting to 500,000.00 and 4,500,000.00,
respectively were spent for the wages of 466 joborder employees whose accomplishments were not
related to the intended purpose of the appropriation
resulting to irregular, illegal and unnecessary
disbursement amounting to 4,951,000.00.
As of June 30, 2013, the number of Job Order

employees rose to 1,103 from 395 employees as of
the end of CY 2012, costing the city government
17,993,090.86 in wages which were irregularly
charged to Other Maintenance and Operating
Expenses contrary to Rule XI of CSC Memorandum
Circular No. 40, s. of 1998 and Section 325(a) of
R.A. 7160, resulting to the understatement of
personal services expense and effectively
circumventing the Personal Services (PS) limitation.
We recommend that:a. The City Mayor and the
Sangguniang Panlungsod submit justification for the
hiring of additional job order employees during the
first half of the year when there were no public
works projects being implemented due to the
COMELEC ban.b. Henceforth, wages of
contractual/job order workers hired through piece
work or commonly termed as the Takay System in
connection with the implementation of a specific
project or activity shall be charged to the project
495
CITY OF LAPU-LAPU
under the appropriate MOOE or Capital Outlay

account.
Otherwise, the labor cost for
contractual/job order workers shall be charged to
the Personnel Services (PS) account of the
Department utilizing/requiring the services. c. The
City Accountant should henceforth ensure
completeness and propriety of supporting
documents to establish the validity of claims for
payment.
A. BACKGROUND
1. Legal Basis
2. Key Officials
The validity of payment of spare parts amounting to

4,260,747.50 could not be ascertained because
the city government failed to submit pre-repair
inspection reports on unserviceable motor vehicles
subjected to repair or conduct the inspection thereof
contrary to Section 9.1.3.4 of COA Circular 2012001.
City Mayor
City Treasurer
City Accountant
Permanent
Co-terminus
Elective Officials
4. No. of Barangays
291
15
876
30
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
The City appropriated only 120,000.00 for Gender

and Development (GAD) programs which
represented only 0.02% of its total budget
appropriation in 2013 instead of 30,252,547.41 or
5% thereof as required.
4,237,625
2,223,045
2,014,580
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
2012
Variance
3,190,939
1,213,155
1,977,784
1,046,686
1,009,890
36,796
2012
Variance
1,323,193
1,197,529
125,664
1,292,411
1,227,650
64,761
2013
2012
30,782
(30,121)
60,903
Cash Flows
(In Thousand Pesos)
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End

Recommendations
Implemented
Not Implemented
570
Increase the GAD Annual Budget to at least 5% of

the annual budget appropriations of the city
pursuant to Sec. 36(A) of R.A. 9710;implement GAD
programs in order that the envisioned goals thereof,
such as gender-responsive governance, protection
of womens human rights and the promotion of
womens empowerment can be achieved, and
ensure that only GAD-related activities are charged
to the GAD budget.
3.
Hon. Paz A. Radaza

Mr. Elenita S. Catagcatag
Ms. Helen Dungog
We recommend that:a. Prior to any repair and

requisition of spare parts, pre-repair inspection must
be conducted by the Maintenance and Engineering
department and documented in a Pre-Repair
Evaluation Report in order to determine the nature
and scope of repair to be done and to identify the
spare parts that need to be replaced.b. Pre-repair
inspection conducted by authorized personnel shall
be documented in a Pre-Repair Inspection Report,
properly and completely accomplished, to provide
precise assessment of the repair to be done and
establish the necessity of repairs and spare parts
requisitioned.
Republic Act 3134

June 17, 1961
22
6
14
2
496
Variance
287,997
170,677
117,320
(276,014)
(79,198)
(196,816)
(58,375)
(58,367)
(8)
(46,392)
815,838
769,447
33,112
782,726
815,838
(79,504)
33,112
(46,391)
C. RESULTS OF AUDIT
1.
complete submission of required liquidation

documents by the IA and the PO. We also
recommend that management submits the required
sworn affidavit of the Secretary of KONKA in
compliance with COA Circular No. 2007-001 and
monitors the implementation of the project and
liquidation of the funds in accordance with the MOA.

Lapu-lapu City Government in view of the misstatements
observed in the accounts as follows:
Reliability of Property, Plant and Equipment

accounts costing 2,058,711,135.33 cannot be
ascertained due to: incomplete accounting and
property records showing a net unreconciled
difference of 599, 912,216.16; failure to conduct a
complete physical inventory of all assets.
Out of total depreciable Property, Plant and

Equipment (PPE) of 1,830,525,142.96 as of
December 31, 2013, only 53% or 962, 091,021.34
were provided with Accumulated Depreciation.
Accrued interest expenses on loans as of December

31, 2013 amounting to 3,078,289.02 were not
recognized in the books.
Consolidated balances of reciprocal accounts, Due

from Other Funds and Due to Other Funds showed
an unreconciled difference of 52,705,809.68.
2.
Releases of PDAF funds from Cong. Arturo Radaza

to Vicente Sotto Memorial Medical Center
(VSMMC), and likewise to the Kababayen-an sa
Opon nga Nagkahiusaalang sa Kalamboan
(KONKA), a Peoples Organization (PO) totaling
14,100,00.00 and 2,258,819.50 respectively,
were directly debited to the trust liability account ,
Due to NGAs, without recognizing a receivable from
the recipients, thereby eliminating from the Citys
books any record of liability/accountability for the
funds released prior to actual utilization and
liquidation, in violation of COA Circular No. 94-013
and COA Circular No. 2007-1. Moreover, the
release to KONKA was not supported with a sworn
affidavit of its Secretary that none of the
incorporators, organizers, directors or officials is an
agent of or related by consanguinity or affinity up to
the fourth civil degree to the officials of the GO
(City) authorized to process and/or approve the
proposal.
Unused/excess funds totaling 21,945,742.18,

received in CY 2010 and prior years as financial
assistance for certain programs/projects were not
liquidated in full or returned to the source agencies
as required under COA Circular No. 94-013, upon
completion/attainment of the intended purposes or
upon finding that the intended projects could not be
implemented or are no longer needed, thus
depriving the source agencies of their use in more
important and urgent projects.
We recommend that henceforth, management
immediately liquidates financial assistance received,
once the purposes are accomplished or served and
return to the grantor all excess or unused funds so
that these may be utilized in other more important
and urgent projects. Management should also exert
efforts in identifying and documenting long
outstanding unspent fund balances/excess amounts
so that settlement with the source agencies may be
facilitated.
Trust Funds totaling 176,000,000.00 were placed

in Time Deposit accounts with several banks in
violation of Section 21, COA Circular No. 92-382,
instead of using them for the specific intended
purposes, or returning excess and unused funds to
the fund sources/owners in accordance with Section
4 (3) of P.D. 1445 and COA Circular No. 94-013
respectively, thus depriving beneficiaries of the
benefits they could have enjoyed from implemented
projects, and other fund owners from utilizing their
funds.
We recommend that management discontinue
placing trust funds in time deposits and restore the
funds to regular depository accounts to make them
readily available for the intended purposes. Further,
hasten the implementation of projects/purposes for
which the funds were created for the benefit of
intended beneficiaries, or return to the source
agencies/fund owners excess and unused funds so
they can utilize them.
We recommend that henceforth, the City

Accountant follows the foregoing accounting entries
in recording similar transactions in the future. We
also recommend that she monitors submission by
VSMMC of the original RCI and RD evidencing
actual utilization of the PDAF. The trust liability and
the receivable account shall be closed only upon
497
Irregular use of financial assistance received from

the Philippine Amusement and Gaming Corporation
(PAGCOR) to pay for CY 2012 electricity bills and
Christmas cash gift of senior citizens of the City in
the aggregate amount of 28,890,000.19 had
depleted the funds from 31,804,559.91 to only
2,914,559.72 as of December 31, 2013, and
defeated the intended purposes for which the funds

had been received.
Permanent
Co-terminus
Elective Officials
We recommend that the City government

appropriates funds from available savings of the
general fund and reimburse/restore the amount
improperly disbursed from the trust fund.
Henceforth, refrain from using trust funds for
purposes other than those intended to avoid
disallowances in audit.
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
37
12
8
17
2012
1,212,900
1,074,694
138,206
Variance
73,611
52,430
21,181
Variance
127,192
3,561
123,631
2013
2012
Variance
336,254
272,324
63,930
(280,982)
(211,769)
(69,213)
(65,183)
(63,780)
(1,403)
(9,912)
1,189,984
1,180,072
(3,225)
1,193,209
1,189,984
(6,687)
(3,225)
(9,912)
C. RESULTS OF AUDIT
1.
CITY OF MANDAUE

presentation of the financial statements of Mandaue City
because both property listing provided by the Accounting
Dept and the physical inventory of property items of the
City of Mandaue were short by 640.3 million and
527.6 million respectively as compared with the
controlling figures in the general ledger and
unserviceable items totaling 57.5 million were still
recorded under PPE.
A. BACKGROUND
June 21,1969
2. Key Officials
City Mayor
City Treasurer-ICO
City Accountant
1,340,092
1,078,255
261,837
2012
4,158,859
1,157,973
3,000,886
Cash Flows
(In Thousand Pesos)

Recommendations
1. Legal Basis
4,232,470
1,210,403
3,022,067
(In Thousand Pesos)
2013
Cash totaling 160,957,991.70, which is equivalent

to 21.53% of total Cash in Bank was on deposit with
PNB, a privately-owned bank, contrary to the
provisions of DOF Department Order No. 27-05
and BSP Circular No. 110, series of 1996.

Implemented
Not Implemented
27
We recommend that management complies with

DOF Department Order No. 27-05 and BSP Circular
No. 110, series of 1996 and submit the required
approval to maintain deposits with PNB, from both
the DOF and the Monetary Board, otherwise cause
the transfer of existing deposits with PNB to
designated government-owned banks to minimize
risk of losses of government funds.
3.
2,830
12
3,300
4. No. of Barangays
We further recommend that the City invests the

funds in projects contemplated in the guidelines
provided by PAGCOR and comply with the
guidelines in the proper handling of the fund, so that
the purposes for which the fund had been received
may be attained. Thereafter, submit to PAGCOR the
required quarterly report on the projects financed
and the amounts involved.
458
Hon. Jonas C.Cortes

Atty. Regal M. Oliva
Ms. NenitaS.Regencia
498
2.
Due to the absence of appropriation, the additional

cost for the importation of 2 units garbage dump
truck of 621,981.42 brought about by the increase
so that proper reports can be prepared to close

them in the books and to ensure that these
inventories were actually used in the operations of
the City of Mandaue and not lost due to
misapplication or pilferage.
in foreign exchange and letter of credit opening

charges of the Development Bank of the Philippines
(DBP), Mandaue Branch and which was debited to
the agency's current account in December 2010
was still not recorded resulting in the overstatement
of the City's Cash In Bank, Local Currency-Current
account in its financial statements.
3.
Establish the necessity and reasonableness of the

bank LC opening charges for the procurement of
those heavy equipment and coordinate with all
offices concerned to validate this disbursement
transaction, otherwise this amount shall be

Implemented
Not Implemented
Cash in Bank account with the Phil. Veterans BankMandaue Branch was also overstated by
429,138.80 due to unrecorded penalties of the
BIR for delayed remittances of withholding taxes for
the month of April 2013.
A. BACKGROUND
1. Legal Basis
Republic Act 9491

July 15, 2007
2. Key Officials
City Mayor
City Treasurer
City Accountant
Reconciliation items in 4 current accounts of the

City included 12 debit memos and checks totaling
228,431.50 of which 6 items amounting to
200,563.40 pertaining to CY 2010 to 2012, still
remained unrecorded which made the cash in bank
balance unreliable.
Hon. Valdemar M. Chiong

Ms. Anna M B. Gabilan
Ms. Nicepura B. Rolfe
Permanent
Co-terminus
Elective Officials
The City Accountant should verify all those

reconciling items and have the necessary
adjusting/correcting entries to ensure correctness of
each of the Citys cash in bank accounts and
explain the delays in the booking up of those
reconciling items since 2010 to the present as it is
not proper for the Accounting Division not to make
those adjusting/correcting entries
which are
necessary to ensure that the correct cash in bank
balances are reflected in the books.
42
4
13
25
CITY OF NAGA
Direct the ICO-City Treasurers Office to explain the

changes he made in the ADA (Authority to Debit
Account) which authorized PVB to deduct from the
Citys bank account 2,028,170.39, which included
surcharges and other BIR charges amounting to
429,138.80 which could not be charged to the
agency, hence disallowable in audit.

Recommendations
130
573
13
716
4. No. of Barangays
28
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
Three (3) inventory accounts totaling 3.1 million

had been in the books for over 10 years, without
any of the past and present Head of the City's
Department of General Services (DGS) concerned
certifying as to the utilization thereof in monthly
summaries of Supplies and Materials Issued (SSMI)
in violation of Section 121 of the NGAS Manual,
Volume I, thereby creating doubts as to their actual
utilization as these are no longer in the custody of
the present DGS.
1,755,749
932,348
823,401
2012
1,359,382
723,546
635,836
Variance
396,367
208,802
187,565
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
Create a team to find out the actual utilization of the

subject supplies and materials costing 3.1 million
499
529,386
256,366
273,020
2012
509,594
261,593
248,001
Variance
19,792
(5,227)
25,019
Cash Flows
(In Thousand Pesos)
unserviceable and lost items in the books of

accounts, as well as in the inventory report.
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
2012
Variance
331,452
310,614
20,838
(295,833)
(184,381)
(111,452)
(2,427)
2,427
35,619
446,975
482,595
123,805
323,170
446,975
(88,186)
123,805
35,620
C. RESULTS OF AUDIT
1.
Deduct from the claims of the concerned contractors

the liquidated damages in accordance with Section
8 of the Annex E of the IRR of R.A. 9184, to
recover from its losses due to delay in the
completion of the projects and depriving the public
from the timely use of the subject government
facilities.

statements since the existence, accuracy and validity of
the Property, Plant and Equipment (PPE) totaling
598,026,101.68 is unreliable due to the failure of the
agency to complete the physical count of PPE under the
Trust Fund and SEF and the inclusion of unserviceable
and lost items in the books of accounts; and the Cash in
Bank-Local Currency Current Account in the General
Fund Proper showed an overdraft of 45,906,084.52.
2.
Cash in bank accounts totaling 70,720,216.74

representing 25.9% of the Citys total cash in bank
balance of 273,071,013.48 as of December 31,
3013 are maintained in a bank, other than LBP and
DBP, without prior approval from the Department of
Finance (DOF).
Observe strict adherence to Department Order No.

27-05 dated December 9, 2005 of the Department
of Finance with regard to the deposit of funds and
maintenance of depository accounts in authorized
depository banks.
For the inventory committee conduct physical count

of all the Citys property and make extra effort to
identify and classify the PPE and to identify
unserviceable properties in the inventory report and
eventually exclude them from the accounting and
property records by effecting adjustments.
Four
(4)
infrastructure
projects
costing
13,919,474.90 were not completed within the
prescribed time frame, but liquidated damages were
not deducted from the payments made for said
projects, contrary to Section 8 of Annex E of the
Revised IRR of R.A. 9184.
The details of the projects and activities to be

funded out of the 30% allocation for Quick
Response Fund (QRF) and the allocation for
disaster mitigation, prevention and preparedness
were not indicated in the Local Disaster Risk
Reduction and Management Fund Investment Plan
contrary to Sections 5.1.1 and 5.1.2 of COA
and Section 6.2 of Joint Memorandum Circular No.
2013-01 dated March 25, 2013, thus
projects/activities funded by DRRM funds could not
be monitored and evaluated.
Direct the City Budget Officer to incorporate the
programs/projects/activities in the Local Disaster
Risk Reduction and Management Fund Investment
Plan (LDRRMFIP) and integrated in the Annual
Investment Program (AIP) of the LGU. Henceforth,
observe the provisions of Section 5.1.2 of COA
Circular No. 2012-002 and Section 6.2 of Joint
Circular of NDRRMC and DILG dated March 25,
2013.
The Cash in Bank-Local Currency Current Account

in the General Fund Proper showed an overdraft of
45,906,084.52, in violation of Section 344 of R.A.
7160 and Section 158 of the Government
Accounting and Auditing Manual (GAAM) Volume I.
We recommended that separate bank cashbooks be

maintained for each special account in the General
Fund so that the City Treasurer can monitor the
balances for each fund and update postings in the
cashbook and reconcile these with accounting
records.
The unexpended/unobligated balances of the QRF

and DRRMF-MOOE in the amount of
21,923,450.20 were not transferred to the Special
Trust Fund under the account Trust Liability-DRRM
(Code 438) in the Trust Fund books contrary to
Section 5.1.10 of COA Circular 2012-002 dated
September 12, 2012, thus misstating General and
Trust Fund books.
The existence, accuracy and validity of the

598,026,101.68 is unreliable due to the failure of
the agency to complete the physical count of PPE
under the Trust Fund and SEF; and the inclusion of
We recommended strict compliance with the

provisions of Section 5.1.10 of COA Circular No.
2012-002 dated September 12, 2012 in transferring
the unexpended/unobligated balances to the Trust
500
3.
Fund books as special liability account named

Trust Liability DRRM
Cash Flows
(In Thousand Pesos)

Recommendations
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End

Implemented
Not Implemented
2013
20
8
1
11
CITY OF TAGBILARAN
1.
2. Key Officials
Hon. John Geesnell L.
Yap II
Ms. Primitiva J. Ontong
Ms. Eleanor B. Beniga
City Treasurer
City Accountant
Permanent
Co-terminus
Elective Officials
4. No. of Barangays
2012
1,071,266
229,312
841,954
2013
488,381
342,299
146,082
2012
443,701
301,963
141,738
(54,528)
(97,337)
(14,359)
(14,040)
(319)
(6,439)
479,424
472,985
90,189
389,235
479,424
(96,628)
90,189
(6,439)
Differences were noted as to amount, payor and

date of thirty-three (33) taxpayers copies with the
recorded duplicate copies of Official Receipts. The
total amount per taxpayers copies amounted to
2,544,132.47 compared with the total amount per
duplicate copies of 522,364.96 or a total
difference of 2,021,767.51.
298
1,672
1,970
File appropriate administrative and criminal charges

against all Collecting Officers found to have falsified
official receipts; and direct the OIC-City Treasurer to
closely supervise the operations of the Office more
particularly in the collections, remittances, deposits
and recording of collections. Impose administrative
sanctions to RCCs who are found not immediately
issuing Official Receipts to taxpayers/claimants and
not remitting daily their collections to LO/Cashier.
Variance
148,583
20,470
128,113
(In Thousand Pesos)
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
(151,865)
Financial Position
(In Thousand Pesos)
2013
1,027
15
1,219,849
249,782
970,067
158,757
2.
Assets
Liabilities
Equity
159,784

statements due tonon -recording of issuances of
Gasoline and Other Supplies Inventories amounting to
6,555,525.49 and 29,247,717.43, respectively; and
cash advances granted to officers and employees
totaling 35,015,675.30 remained unliquidated as of
December 31, 2013 resulting to overstatement of
receivable account and understatement of expenses

July 1, 1966
City Mayor
Variance
C. RESULTS OF AUDIT
A. BACKGROUND
1. Legal Basis
2012
Variance
44,680
40,336
4,344
501

totaling 35,015,675.30 remained unliquidated as
of December 31, 2013 resulting to overstatement of
receivable account and understatement of expenses
due to (a) failure of the accountable officers to
liquidate their cash advances within the prescribed
period; (b) additional cash advances were granted
even if the previous cash advances are not yet
settled (c)uncollectible and dormant accounts and
(d) failure of management to enforce strictly the
rules and regulations in granting, utilization and
liquidation of cash advances.
Issue demand letters to all concerned parties to

settle their outstanding cash advances immediately,
otherwise, cause the withholding or suspension of
salaries of officials and employees concerned for
non-compliance therewith. Enforce strictly the
prescribed rules and regulations in handling cash
advances and the rendering of accounts by the AOs
concerned to reduce the unsettled accounts.
otherwise, non-submission of these required

documents may cause the non-rendition(disclaimer)
of an opinion of the financial statement of the City
Government and disallowance of the transactions.
3. Status of Implementation of Prior Year's Audit
Recommendations
Implemented
Not Implemented
Failure to undertake proper measures to ensure

utilization/liquidation of funds received from National
Government Agencies and other entities, reflected
in the balance of the account Due to Other NGAs
amounting to 23,968,973.70, defeated its purpose
and deprived the constituents of the benefits of the
projects
CITY OF TALISAY
Require the concerned city department officials to

immediately utilize the fund for the intended projects
in accordance with existing laws, rules and
regulations. Prepare liquidation report of those
projects already completed which were funded out
of the fund under the account Due from other
NGAS and return to the source agency the
balances not utilized.
A. BACKGROUND
1. Legal Basis
City Mayor
City Treasurer
City Accountant
Payment of supplies, meals and other expenses

totaling 680,800.75 were made through
reimbursement basis by individual officials instead
of direct procurement from suppliers.
Hon. Johnny V. delos Reyes

Ms.Emma L. Macuto
Ms. Viluzminda G.
Villarante
Permanent
Co-terminus
Elective Officials
4. No. of Barangays
Delinquency in the payment of the Real Property

Tax (RPT) as of November 2013 amounting to
53 million has to notify to delinquent Real
Property Owners and in accordance with the
prescribed procedure in Section 254 of RA 7160.
291
13
304
22
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
We recommended that notice of delinquency be

posted upon completion of updated list of delinquent
real property owners to increase revenue collection
of real property taxes.
Republic Act No.8978

2000
2. Key Officials
Stop the practice of procuring goods and services

on reimbursement basis, except petty purchases to
be paid out of the Petty Cash Fund. Instruct the Bids
and Awards Committee to strictly implement the use
of any of the alternative methods of procurement
provided under the Revised Implementing Rules
and Regulations of R.A. 9184, if public bidding is not
feasible.
36
5
14
17
1,346,887
193,501
1,153,386
2012
1,310,437
204,058
1,106,379
Variance
36,450
(10,557)
47,007
(In Thousand Pesos)
A total of 1,521 vouchers and supporting documents

amounting to 77,097,737.44 for CY 2013 were not
submitted to the Commission on Audit, thus, validity
and reasonableness of the expenses incurred
cannot be established.
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
Require the OIC City Accountant to submit within

fifteen (15) days from receipt hereof the 1521
missing vouchers and supporting documents,
502
605,737
488,304
117,433
2012
544,043
454,140
89,903
Variance
61,694
34,164
27,530
Cash Flows
(In Thousand Pesos)
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
2012
Variance
114,167
96,309
17,858
(99,943)
(111,071)
11,128
(1,159)
(2,311)
1,152
13,065
88,621
101,685
(17,073)
105,694
88,621
30,138
(17,073)
13,064
Negative balances
182,332.61.
Overstatement of the Due to Other Funds in the

General Fund totaling 3,781,830.97 due to failure
to transfer the unexpended/unobligated balances of
the local calamity fund of current and prior years to
the Trust Fund books.
2.
The Citys cash balance totaling 89,230,661.55 as

of December 31, 2013 in the General and Trust
Funds was not sufficient to meet its current and
prior years obligations/payables and trust liabilities
totaling to 137,157,496.01, thus indicating a cash
deficit of 47,926,834.46.
C. RESULTS OF AUDIT
1.
The Auditor rendered an adverse opinion on the financial

statements due to:
Unreconciled difference of 20,640,444.30 between

accounting and property records of the accounts
Motor Vehicles and Construction/Heavy Equipment
and unrecorded purchase of motor vehicles and
heavy equipment; and other various deficiencies;
Unreliable balances of the Real Property Tax and

Special Education Tax Receivables amounting to P
279,765,557.25 and 160,981,868.80, respectively;
Unpaid obligations for medicines, hospital bills and

funeral services granted to indigent beneficiaries as
financial assistance totaling 9,151,510.11 for CYs
2012 and 2013 were not taken up in the books;
Unrecorded remittances to BIR totaling

2,579,373.19 representing taxes withheld from
compensation and various suppliers;
Unreconciled/unremitted Due to GSIS, PAG-IBIG

AND
PHILHEALTH
contributions
totaling
2,782,293.87;
Misclassification of the account Cash-Disbursing

Officers instead of as Payroll Fund totaling
197,826,367.56;
Misstatement of the balances of five (5)

Construction-in-Progress
Accounts
totaling
32,827,016.01 due to the inclusion of the cost of
completed projects not yet transferred to their
appropriate asset accounts totaling 28,342,430.71
contrary to Sections 50 , Volume 1 of the NGAS
Manual.
of
Other
Payables
of
Adopt the provisions of the austerity program of the

government by reducing the cost of expenses such
as hiring of job orders and repair and maintenance
of motor vehicles/heavy equipment, and others to
avoid difficulty in settling obligations in the coming
months and ensure stability of its fiscal resources.
We also recommended that Management refrain
from using trust funds for purposes other than what
it was intended for.
Various claims amounting to 2,195,000.00 were

paid despite the non-delivery of goods totaling
1,050,600.00, thus, resulting in illegal and
unlawful expenditures of government funds. The
government may incur losses as a result thereof if
and when subject goods remained undelivered.
Conduct an impartial investigation and institute
appropriate sanctions against those personnel
found responsible in the commission of such
unlawful act; submit a written explanation why the
subject claims were processed and paid despite
undelivered items; anddirect the BAC to explain why
they resorted to the shopping mode of procurement
instead of public bidding.
Cost of repair of motor vehicles/heavy equipment

totaling 7,272,750.00 is prohibitive and highly
disadvantageous to the government since it reached
as high as 74.33% to 865.41% of their acquisition
cost and 89.66% to 469.05% of the current market
price of surplus units, hence, the subject
expenditure is considered uneconomical and
unconscionable.
Remind the BAC and TWG to scrutinize and
evaluate carefully the purchase requests on repairs
of motor vehicles/heavy equipment to ensure the
necessity of repairs;and exercise due care and
prudence in the disbursements of funds to avoid
excessive and unconscionable expenditures; and
Negative balances of the asset accounts: CashDisbursing Officers, Cash-in-vault and Other
Receivables totaling 19,049,175.21.
503
consider buying brand new or surplus units to save

cost of repairs of vehicles/heavy equipment.
and SET receivable for a fair presentation of the

accounts in the financial statements.
The failure of the City to implement various

programs/projects/activities relative to financial
assistance received totaling 57,983,820.76 from
other government units or instrumentalities and from
Priority Development Assistance Fund of different
legislators resulted in the accumulation thereof due
to a) lack of funds to complete the projects; b)
purpose not specific in the Special Allotment
Release Order; c)recipients could not comply with
the documentary requirements in the Notice of Cash
Allocation, deprived the constituents of the benefits
that could have been derived there from to the
disadvantage of the general public
Prioritize the implementation of the Project, Program

and activities funded out of the financial assistance
received from other national agencies or
instrumentalities so that the intended beneficiaries
may enjoy the benefits derived there from. Return
the amount of unused PDAF of legislators to the
National Treasury since the use thereof was already
abolished.
Direct the accountant to make the necessary

adjusting entries in order to record the completion of
the project and reflect the correct asset account
balances and present reliable data on the agencys
operation and instruct the accounting unit to
determine the corresponding depreciation of the
assets as at year end.
The balances of the Cash-Disbursing Officers,
Cash-in-Vault, Other Receivables and various
Payable accounts in the total amount of
19,231,507.82 are not reliable due to the negative
balances appearing therein.
We recommend that management direct the
Accounting Section to reconcile the accounts and
effect necessary adjustments to reflect the correct
balances for a fair presentation of the accounts in
The City charged 6,235,374.00 against the

Special Education Fund for projects contrary to the
provisions of DECS, DBM and DILG Joint Circular
Nos. 01 s. 1998, 01-A s. 2000, 01-B s. 2001,
Section 100(c) of RA 7160, otherwise known as the
Local Government Code of 1991, resulting in the
irregular disbursement of government funds.
3.

Recommendations
Implemented
Not Implemented
Stop the practice of using the SEF outside the

scope for which this fund was established and
observe the proper utilization thereof pursuant to the
provisions of DECS, DBM and DILG Joint Circular
Nos. 1, series of 1998, 01-A series of 2000 and 01B series of 2001 and Section 100(c) of the Local
Government Code of 1991 to attain the
governments goal in the operation and
maintenance of elementary and secondary schools.
The balances of five (5) Construction-in-Progress

Accounts totaling 32,827,016.01 is misstated due
to the inclusion of the cost of completed projects not
yet transferred to their appropriate asset accounts
totaling 28,342,430.71.
32
2
15
15
CITY OF TANJAY
A. BACKGROUND
1. Legal Basis

Receivables amounting to 279,765,557.25 and
160,981,868.80, respectively, are not reliable due
to failure of the City Treasurer to furnish the City
Accountant with the certified list of taxpayers with
the corresponding amount due and collectible
contrary to Section 20 and 84, Volume I of the
NGAS Manual for LGUs.

April 1, 2001
2.Key Officials
City Mayor
City Treasurer
City Accountant
Comply strictly with the provisions of Section 20 and

84 of the NGAS Manual for LGUs, Volume I, in the
preparation of certified list of taxpayers with the
corresponding amount due and collectible for the
year based on the Assessment Roll prepared by the
City Assessor and submit the same to the City
Accountant as basis in setting up the correct RPT
Hon. Lawrence S. Teves

Ms. Virginia C. Reyes
Mr. Jose Filmer R. Torres
Permanent
Co-terminus
Elective Officials
504
314
1,278
18
1,610
24
built plans in order that the adverse findings can be

reconsidered, otherwise require the contractors to
refund the amount equivalent to the deficiencies as
disclosed in the Inspection Reports of the COA
Technical Audit Specialist.
Variance
The City of Tanjay purchased immoderate quantities

of office supplies in CY 2013 amounting to a
staggering sum of 13,033,977.92, which could not
believably be consumed in one year and therefore
considered excessive, all purchased through
shopping instead of public bidding contrary to
Section 10 of R.A. 9184 or the Government
Procurement Reform Act resulting to higher prices
and loss of at least 1,836,941.05.
4. No. of Barangays
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
1,031,414
248,522
782,892
2012
980,372
243,504
736,868
(In Thousand Pesos)
2013
2012
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
355,436
308,962
46,474
337,544
286,951
50,593
2013
2012
51,042
5,018
46,024
Variance
17,892
22,011
(4,119)
Submit explanations for the issues raised herein: i.

the excessive quantities of office supplies
purchased and procurement through shopping
instead of public bidding. Submit proof of
consumption of office supplies by submitting
Reports of Waste Materials. Procure office supplies
through public bidding to be advertised in the
websites of the PhilGEPS and the LGU as required
by law and regulations.
Cash Flows
(In Thousand Pesos)
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
Variance
87,296
51,874
35,422
(67,804)
(63,334)
(4,470)
(2,633)
1,650
(4,283)
16,858
290,099
306,957
(9,810)
299,909
290,099
26,668
(9,810)
16,858
C. RESULTS OF AUDIT
1.
Organize the GAD Focal Point from among the

officials and employees of the agency and come up
with the annual GAD Plan and Budget which should
be prepared in accordance with Joint Circular No.
2004-1 of the Department of Budget and
Management, National Economic and Development
Authority and the National Commission on the Role
of Filipino Women dated April 5, 2004. Initiate and
lead the implementation of the GAD programs and
activities so that the envisioned goals of the
program, such as gender-responsive governance,
protection of womens human rights, and the
promotion of womens economic empowerment, can
be achieved.

statements due to the unreconciled balance of the
Accounting records and physical count of movable
properties
thus rendering
the balance of
102,212,152.09 doubtful.
2.
The City of Tanjay did not prepare an Annual

Gender and Development (GAD) Plan and Budget
for CY 2013 while only the amount of 1,
600,000.00 was appropriated for GAD, thus
programs and activities were not actively
implemented, jeopardizing the attainment of GAD
goals.
Three (3) infrastructure projects with a total cost of

11,980, 024.34 reported to be 100% completed in
CY 2013 were found to be unfinished upon ocular
inspection by COA inspectors, thus resulting to loss
of government funds amounting to 1,055,914 .70
as full payments were already made to the
contractors.
3.

Recommendations
Implemented
Not Implemented
For the City Planning and Development Office to

conduct their own inspection and monitoring of
project accomplishments to ensure that projects are
completed, as well as to ascertain accuracy in the
reporting of project accomplishments. For the City
Engineer to submit his justifications for the
deficiencies noted together with the revised and as-
505
19
1
10
8
CITY OF TOLEDO
C. RESULTS OF AUDIT
1.
A. BACKGROUND
1. Legal Basis
In our opinion, because of the effects of the matters

discussed in the succeeding paragraphs, the financial
statements referred to above do not present fairly the
financial position of the City of Toledo as of December
31, 2013, and the results of its operations and its cash
flows for the year then ended in conformity with generally
accepted accounting principles.

June 1960
2. Key Officials
City Mayor
Hon. Aurelio P.
Espinosa
Ms. Eleuteria E. Alvez
Mr. Ramon G. Samper
City Treasurer
City Accountant
Doubtful validity and existence of Property, Plant

and Equipment with net book value of
1,251,168,928.32 due to the absence of
reconciled records between the Accounting and
Property Sections and failure to conduct physical
count and a report thereof.
Doubtful accuracy of the balances Cash in Bank

Local Currency, Current Accounts amounting
269,653,045.90 due to the unadjusted /
unidentified / unsupported reconciling items with a
net amount of 478,272.50 in the bank
reconciliation statements and inclusion of stale
checks amounting to 16,840.00 in the bank
reconciliation statements.
Unreliable balance of Accounts Payable amounting

to 35,338,549.24 which were not supported with
list of valid claimants.
Unreliable
inventory
accounts
totaling
28,037,167.13 due to non-maintenance of
supplies ledger cards, non-conduct of physical
count of inventories and absence of periodic
reconciliation.
Unrecorded PhilHealth collections since calendar

year 1999 representing the amounts of PhilHealth
reimbursement for hospital charges and
professional fees totaling 9, 914,255.25.
Understatement of receivable account due to

erroneous recording of fund transfers to nongovernment organizations (NGOs) totaling P
6,000,000.00.
2.
The accuracy, validity and reliability of the Cash in

Bank balances of the City of Toledo which are
maintained with various banks totaling to
935,060,815.23 as of December 31, 2013 are
doubtful due to the delayed and/or non-submission
of bank reconciliation statements contrary to
Section 74 of Presidential Decree 1445 and COA
Permanent
Co-terminus
Elective Officials
4. No. of Barangays
573
1,242
14
1,829
38
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
2,250,078
320,406
1,929,672
2012
2,021,173
348,891
1,672,282
Variance
228,905
(28,485)
257,390
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
752,315
376,369
375,946
2012
702,336
393,859
308,477
Variance
49,979
(17,490)
67,469
Cash Flows
(In Thousand Pesos)
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used In
Cash Bal. Beg.
Cash Bal. End
2012
Variance
378,698
347,519
31,179
(112,128)
(185,943)
73,815
(28,873)
(17,427)
(11,446)
237,697
710,563
948,260
144,149
566,414
710,563
93,548
144,149
237,697
506
Direct the accountant to submit the monthly Bank

Reconciliation Statements together with the Bank
Statements, credit/debit memos and paid checks for
all the depository accounts of the City within the
prescribed period in order to determine the
correctness of the cash in bank balance appearing
For the City Accountant set up the Due from

NGOs/POs account for the unliquidated amount of
fund transfers to Lingap Childrens Development
Center, Inc.

Receivables set up during the year amounting to
90,264,504.20 and 45,132,252.10, respectively
were still not based on the Certified List of
Taxpayers prepared by the Treasurer, contrary to
Units, Volume I, thus the account balances cannot
be relied on.
Require officials concerned to trace the causes of

discrepancies and explain the variance of
16,614,549.32 in the inventory balance as of
December 31, 2013and reconcile their records to
establish the correct inventory balances. Require
the City General Services Officer to conduct a
physical inventory of supplies and materials every
semester and submit the inventory reports thereon
pursuant to Section 124, Volume I of the NGAS
Manual.
Direct the City Treasurer to furnish the Chief

Accountant with the duly certified list of all taxpayers
at the beginning of the year showing the name of
the year as basis in setting-up the RPT/SET
Receivables in the books in order to present reliable
and accurate balances thereof in the financial
statements.
Balances of intra-agency accounts, Due from Other

Funds (144) and Due to Other Funds (424), differed
by 3,072,261.39 due to the failure of the
Accounting Department to make the necessary
reconciliation/adjustments in the citys books.
Fund transfers were made to Lingap Childrens

Development Center, Inc. totaling 6,000,000.00
from CY 2008 - 2013 without fully complying with
the guidelines set forth in COA Circular No. 2007001 dated October 25, 2007, thus, rendering the
expenditure irregular.
Strictly adhere to the provisions of COA Circular No.

2007-001 particularly on the transfer of funds to
NGOs/POs, otherwise, financial transactions related
thereto shall be suspended/disallowed in audit.
The Property, Plant and Equipment total balance of

1,251,168,928.32 could not be ascertained due to
the failure of the City to maintain adequate records
contrary to the NGAS Manual, Volume I, thus, the
account balances could not be relied on.
Direct officials concerned to conduct annual
physical inventory of its properties which shall be
reported on the Report on the Physical Count of
Property, Plant and Equipment (RPCPPE) to be
submitted to COA not later than January 31 of each
year. Direct the Accountant to maintain Property,
Plant & Equipment Ledger Cards (PPELC) for each
category of assets and the General Services Officer
to classify/ identify the PPEs by type to facilitate the
reconciliation of records.
For the City Accountant to conduct reconciliation of

the Due from Other Funds and Due to Other Funds
accounts to identify the cause/s of the discrepancy
in the balances of the two accounts and make the
necessary adjustments.
Year-end balances of inventory accounts totaling

28,037,167.13 were unreliable due to nonmaintenance of supplies ledger cards by the
accounting department, non-conduct of physical
count of inventories and absence of periodic
reconciliation of balances between the accounting
and general services departments which resulted to
a difference of 16,614,549.32.
The Due from NGOs/POs account is understated by

6,000,000.00 due to the erroneous recording of
the fund transfers to Lingap Childrens Development
Center, Inc. from CY 2008 - 2013 which was taken
up Subsidy to NGOs/POs and Other Maintenance
and Operating Expenses instead of Due from
NGOs/POs, thus, adversely affecting the fairness of
The correctness and existence of the reported

balance of the eight (8) Construction-in-Progress
(CIP) accounts amounting to
83,826,083.52
could not be ascertained due to unaccounted items
comprising the account totaling 240,559,679.00
because of the lack of subsidiary ledgers for the
five (5) CIP accounts and the existence of negative
subsidiary ledger balances for the other three (3)
CIP accounts totaling 182,909,987.77.
Require the Accounting Department to validate and
account for the details of the unaccounted balances
and negative balances of the construction-inprogress accounts. Observe accuracy and
timeliness in the accounting and recording of
construction in progress and related accounts to
ensure that only on-going and uncompleted projects
are reflected under the CIP account through the
507
maintenance of construction in progress ledger

cards.
Reduction and Management Council (LDRRMC)

within the next five years were not retained.
The Citys inventory of land which includes 191

parcels of land valued at 33,196,458.94 with a
total land area of 95.66 hectares were not supported
with Torrens Title/Transfer Certificate of Title
(TCTs), contrary to Section 39 (2) of Presidential
Decree 1445 and Section 449 of Government
Accounting and Auditing Manual, Volume I, thus
adversely affecting the agencys claim of ownership
over the properties.
Direct the City Accountant to transfer the

unexpended balance of the Local Disaster Risk
Reduction and Management Fund for the Quick
Response and Mitigation Funds-MOOE to the
special trust fund solely for the purpose of
supporting disaster risk reduction and management
activities of the LDRRMCs within the next five (5)
years in violation of Section 21 of Republic Act
10121.
Exert effort on the titling of the 191 lots. Likewise,

manpower and logistics should be allocated for the
immediate transfer of title of these lots to the name
of the City of Toledo.
Accounts Payable (401) totaling 35,188,501.99

were not supported with a list of valid claimants and
of which 17,943,588.22 or 51% have remained
outstanding for two (2) to over ten (10) years and
were not reverted to the Unappropriated Surplus.
Direct officials concerned to prepare and submit the

Fund Investment (LDRRMFP) for evaluation and
monitoring purposes as required under COA
indicating the 30% allocation of QRF and the
allocation for disaster mitigation, prevention and
preparedness showing the projects and activities
to be funded.
Reassess and enhance the internal controls set for

the process flow and recording of payables.
Observe strictly the pertinent provisions of the
NGAS Manual with regards to recognition,
monitoring and control of payable accounts.Effect
the necessary accounting entries to revert prior
years accounts payable where no actual claims,
whether administrative or judicial, have been filed.
We also recommend that no obligation be certified
to accounts payable unless it is properly supported
by sufficient evidence and unless there is proper
authority for its incurrence.
The Loans Payable balance of 24,575,133.58

included
negative
balances
totaling
10,176,163.78 due to lack of monitoring and
controls of the accounts, thereby casting doubt on
the accuracy of its presentation in the financial
statements.

Assistance Fund (PDAF) totaling 12,378,134.01
were not returned to the National Government
through the Bureau of the Treasury despite the
Supreme Court declaration that PDAF is
unconstitutional, thus, the use thereof is irregular,
improper and/or unlawful.
Direct officials concerned to cause the return the
unexpended balance of the Priority Development
Assistance Fund (PDAF) to the National
Government through the Bureau of the Treasury.
Require the Accountant to immediately trace the

postings in the loans payable subsidiary ledgers to
source documents in order to identify deficiencies
that resulted in the negative balances and effect
necessary adjustments in the books to present the
correct account balance in the financial statements.
The City did not submit the Local Disaster Risk

Reduction and Management Fund Investment Plan
(LDRRMFIP) and the Report on Sources and
Utilization of Disaster Risk Reduction and
Management Fund (DRRMF) in addition to the
Local Disaster Risk Reduction Management Plan as
required under COA Circular No. 2012-002 dated
September 12, 2012 thus, projects/activities funded
by LDRRMF could not be evaluated andmonitored.
3.

Recommendations
Implemented
Not Implemented
The unexpended balance of Local Disaster Risk

amounting to 22,519,474.45 was not transferred
to the special trust fund in CY 2013, contrary to
Section 21 of Republic Act (R.A.) No. 10121 dated
July 27, 2009, known as the Philippine Disaster Risk
Reduction and Management Act of 2010, thus,
funds intended for disaster risk reduction and
management activities of the Local Disaster Risk
508
25
6
4
15
C. RESULTS OF AUDIT
VIII EASTERN VISAYAS
1.
A qualified opinion was rendered on the fairness of the

presentation of the financial statements of the Province
of Biliran as of December 31, 2013 due to the
deficiencies discussed in the report proper and as
mentioned in the succeeding paragraphs.
PROVINCE OF BILIRAN
A. BACKGROUND
1. Legal Basis
Republic Act 7160

May 11, 1992
2.
The Property, Plant and Equipment (PPE) account

balance totaling 417,127,860.94 as of December
31, 2013 is inaccurate due to the absence of values
assigned to certain equipment as well as the
circumstance of unreported items and existing
unserviceable equipment included in the Inventory
Report.
2. Key Officials
Provincial Governor
Hon. Gerardo J. Espina Jr.
Ms. Minerva S.
Espadilla
Ms. Charina M. Garces
We recommended for the proper booking up of PPE

accounts as well as maintenance of adequate and
reliable records to support the established Inventory
Report for the assets. Necessary adjustments
should be effected regarding the unreported and the
unserviceable equipment in the Inventory Report
to arrive at the correct balance of the PPE
account.
Permanent
Co-terminus
Elective Officials
364
557
13
934
8
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
750,060
354,629
395,431
2012
722,474
342,923
379,551
Variance
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
356,749
296,232
60,517
2012
320,320
269,369
50,951
Variance
36,429
26,863
9,566
Cash Flows
(In Thousand Pesos)
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
2012
107,141
52,606
(133,296)
(121,060)
(12,236)
(23,658)
(18,206)
(5,452)
2,792
120,922
123,715
(32,125)
153,047
120,922
34,917
(32,125)
2,793
Cash account balances totaling 123,714,779.45

as of year-end remained doubtful as to accuracy
due to misstatements in the cashbooks for Cash inVault account; non-conduct of periodic
reconciliation between accounting ledgers and
treasury cashbooks and non-review of payroll
disbursements.
Require the Accountant and all concerned
accountable officers at the Provincial Treasury to
commence the conduct of regular reconciliation of
balances per cashbooks and ledgers at least
monthly. This shall be realized initially thru on-time
submission of transactions documents and reports
from the treasury to the accounting office.
Variance
159,747
Of the cash advances granted in CY 2013, the

amount of 3,549,384.64 remained unliquidated at
year-end contrary to Section 89 of PD 1445, COA
Circular No. 97-002 dated February 10, 1997 and
COA Circular No. 2012- 001 dated June 14, 2012.
We recommended that the management require
officers and employees concerned of the province
to immediately settle their unliquidated cash
advances pursuant to existing laws, rules and
regulations.
27,586
11,706
15,880
(In Thousand Pesos)
2013
509
3.

Recommendations
Implemented
Not Implemented
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
28
9
0
19
2. Key Officials
The year-end balances of bank accounts

maintained by five (5) provincial, district, municipal
and community hospitals amounting to
209,852.25 were excluded from the year-end
Cash-in-bank account balance of 244,190,278.25.
Payments for the various purchases of construction

materials delivered to jobsite in the amount of
62,227,198.46 for CY 2013 were taken up as
Construction in Progress and closed to Other Public
Infrastructures and Government Equity account as
completed projects in CY 2013.
Purchases of medicines and medical supplies

totaling 28,304,511.86 were taken-up in the books
as outright expense instead of coursing them
through the Inventory account.
2.
Expenditures for public infra and various goods

totaling 32,297,843.59 were incurred and charged
against the DRRM Fund in the absence of the
required Local Disaster Risk Reduction and
Management Fund Investment Plan (LDRRMFIP)
contrary to the provisions of COA Circular 2012002 dated September 12, 2012, thus, casting
doubts on the validity, regularity, and propriety of
the disbursements.
1,041
50
15
1,106
22
Financial Position
(In Thousand Pesos)
2013
656,381
171,815
484,566
2012
708,262
237,510
470,752
(In Thousand Pesos)
2013
2012
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
673,344
563,048
110,296
745,729
577,243
168,486
Variance
(51,881)
(65,695)
13,814
Require the annual preparation of the LDRRMFIP

with details as to particulars, projects, and activities
to be funded and implemented during the year.
Variance
72,385
14,195
58,190
Cash Flows
(In Thousand Pesos)
Purchases of medicines and medical supplies

totaling 28,304,511.86 were taken-up in the books
as outright expense instead of coursing them
through the Inventory account, contrary to Sections
51, 112, 114, and 119 to 121 of the Manual on the
New Government Accounting System for LGUs,
Vol. I.
Instruct the Accountant to:
2013
Cash from
Cash from
12,341
(44,940)
(32,599)
Assets
Liabilities
Equity
(44,940)
322,042
277,102
1.
Hon. Conrado B. Nicart,

Jr.
Mr. Dario D. Alde (OIC)
Mr. Vener T. Dulfo
Permanent
Co-terminus
Elective Officials
(32,599)
277,102
244,503
RESULTS OF AUDIT

June 19, 1965
6,905
C.
A. BACKGROUND
Provincial Governor
(48,985)

PROVINCE OF EASTERN SAMAR
1. Legal Basis
(42,080)
2012
Variance
161,749
110,592
51,157
(152,268)
(106,547)
(45,721)
a)
510
Take up under Inventory Account all purchases

of medicines and medical supplies, other
supplies, and materials;
b)
Prepare individual ledger card for each type of

medicine, medical supplies, other supplies and
materials;
c)
Credit the Inventory account upon receipt of

the Monthly Summaries of Supplies and
Materials Issued (MSSMI) supported with
Requisition Issue Slips from the GSO; and
d)
Reconcile ledger cards balances with the

physical count/inventory report as soon as this
is
submitted
by
the
concerned
offices/hospitals/GSO and adjust ledger
balances to the level of the inventory
supported with JEV.
e)
Instruct the General Services Officer to:
f)
Prepare stock cards per type of medicine,

medical supplies, other supplies and materials
as soon as these are delivered, accepted, and
inspected;
g)
Release items from stockroom/custody upon

receipt of approved Requisition Issue Slips;
record all issuances in stock card; consolidate
at month end all RIS using the MSSMI and
submit to Accounting;
h)
Conduct at least annually physical

count/inventory of all supplies and materials
left/remaining in custody/stockroom and furnish
the Accountant and the Auditor copies thereof;
and
i)
Reconcile with the Accountant the balance of

the inventory account in the ledger cards of the
Accounting, the property cards of the GSO and
the annual physical count/inventory report and
adjust records to the level of the physical
count/inventory report by drawing JEV and the
inventory report, MSSMI, and RIS as
barangays in the Province totaling 16,446,897.34

and charged against lump sum appropriations but
described in generic terms in the Appropriations
Ordinance were entered into through individual
Purchase Orders/contracts by the Local Chief
Executive without prior approval of the
Observe strictly the requirement of seeking prior
Sanggunian authorization/approval in relation to the
implementation of projects charged against lump
sum in the Appropriations Ordinance but are
described in generic terms.
Observe strictly the provisions of RA 9184 and its

Implementing Rules and Regulations. Stop
immediately the practice of intentionally adopting
the alternative mode of procurement of Shopping
without properly observing the concurrence of the
conditions precedent before they may be resorted
to.
The bid evaluation and post qualification stages

during the public bidding for the procurement of
infrastructure projects costing 20,531,165.93 were
not regularly observed/adhered to in violation of
Sections 23.1, 29, 30, 32.2 and 34 of RA 9184 and
its Revised Implementing Rules and Regulations
resulting in the award of the projects to ineligible
bidder-contractors and casting doubts on the
regularity and integrity of the procurement process.
The Special Education Fund (SEF) of the province

remained intact in CY 2012 and 2013 due to nonpreparation and submission of the annual budget
for its utilization and the Local School Board was
not convened to determine the priority programs,
projects, and activities for implementation during the
year, thus, improvements of the operation and
maintenance of public schools and other expected
benefits that the fund could have provided were
denied to recipient schools.
Direct the Local School Board to convene and
determine its annual budgetary priorities in the
allocation of the SEF for the operation and
maintenance of public schools within the province.
3.
Direct the BAC to observe strictly the bid evaluation

and post-qualification stages of the public bidding
process as prescribed in the RA 9184 and its
Revised Implementing Rules and Regulations.
Procurement of medicines and medical/dental and

laboratory supplies requirement of the twelve (12)
hospitals of the Province totaling 30,642,151.04,
and catering services served during the inaugural
celebration last July 1, 2013 costing 1,781,835.00
were divided or broken up into contracts of smaller
quantities and amounts, in order to qualify the
transactions under the
alternative mode of
Shopping, in violation of Section 54.1 of the
Revised Implementing Rules and Regulations of RA
9184.

Recommendations
Implemented
Not Implemented
Procurement of construction materials intended to

implement various infrastructure projects for several
511
38
9
8
21
PROVINCE OF LEYTE
A. BACKGROUND
1. Legal Basis
2. Key Officials
RESULTS OF AUDIT
1.
The Auditor was unable to express an opinion because

the latest submitted financial statements were as of
June 30, 2013 and they do not represent the entire
years operation, thus, imposing limitation on the
auditors scope of work.
Republic Act 121

April 22, 1901
Provincial Governor
C.
Hon. Leopoldo
Dominico L. Petilla
Mr. Rodolfo P. Badiable
Mr. Roberto O. Arevalo
2.
Management did not submit as of February 14,

2014 its financial statements and paid vouchers
for the second semester of CY 2013,while those
for the first semester were submitted up to over
three months late contrary to Section 7.2.1(a) of
the Rules and Regulations on Settlement of
Accounts (RSSA) and Section 70, Volume I of the
NGAS Manual for LGUs, thus, resulting in the
impossibility to conduct timely audit of the Provincial
accounts and to render an opinion on the financial
statements as of year-end.
Permanent
Co-terminus
Elective Officials
1,368
661
14
2,043
40

Provincial Accountant to submit promptly the
financial
statements, trial
balances and
disbursement vouchers with
the
complete
supporting documents in compliance with COA
Circular No. 95-006 and Section 70, Volume I of the
NGAS Manual for LGUs.
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
2012
Variance
4,019,160
1,578,134
2,441,026
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
2012
Variance
1,401,131
1,143,399
257,732
Cash Flows
(In Thousand Pesos)
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
2012
Management granted several financial assistance to

a non-government organization (NGO) totaling
3,340,000.00 without proper accreditation process
and supporting documents; and they released
subsequent fund transfers despite unliquidated
balances, contrary to COA Circular Nos.2012-001
thus, the legality and regularity of such fund
transfers could not
be
ascertained
and
consequently, validity of each fund transfer is
doubtful.
We recommended that management require
the Bids and Awards Committee (BAC) and the
Provincial Accountant to strictly comply with the
documentary requirements stipulated under COA
Circular No. 2012-001 dated June 14, 2012 in
relation to the accreditation and grant of financial
assistance to NGOs and POs.
Variance
286,115
(81,436)
(36,398)
168,281
1,240,198
1,408,479
*The management did not submit the 2013 FS.
512
Multiple Contracts aggregating 54,141,405.14

were awarded to a single contractor without taking
into account the post-qualification requirements
stipulated under Section 34 of the Revised IRR
of R.A. No. 9184, resulting in
delayed
implementation of the three infrastructure
projects, contrary to the terms and conditions of
the contracts which caused undue disadvantage
to the government.
Cash Flows
(In Thousand Pesos)
We recommended that management require

the Bids and
Awards Committee (BAC) to
undertake a thorough review of the bid
documents submitted and strictly comply with
post-qualification
requirements
mandated
underSection 34 of the Revised IRR of RA No. 9184
relative to the procurement of government
infrastructure projects.
3.
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End

Recommendations
Implemented
Not Implemented
51
11
9
31
1.
Republic Act 4221

June 19, 1965
2. Key Officials
Hon. Jose L. Ong, Jr.
Mr. Allan G. Valenciano
Ms. Amalia V. Espinar
Permanent
Elective Officials
2.
1,025
39
11
1,075
24
Financial Position
(In Thousand Pesos)
Assets
Liabilities
Equity
1,834,978
697,081
1,137,897
2012
1,617,801
592,991
1,024,810
Variance
217,177
104,090
113,087
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
914,159
651,794
262,365
2012
811,201
635,725
175,476
410,005
(81,114)
(223,283)
(260,253)
36,970
(30,412)
41,210
(71,622)
75,196
532,667
607,863
190,962
341,705
532,667
(115,766)
190,962
75,196

Purchase of 2,790 books worth 998,850.00 was
charged to the 20% Development Fund, contrary to
DILG-DBM Joint Memorandum Circular No. 2011-1
dated April 13, 2011.
We recommended that management limit the use of
the 20% Development Fund to purposes that are
outlined in DILG-DBM Joint Memorandum Circular
No. 2011-1 dated April 13, 2011.
2013
328,891

statements because (a) the existence, validity and
reliability of the balance of the Property, Plant and
Equipment with a total book value of 719,816,341.15
was not ascertained due to: (i) the non-conduct of
physical inventory of immovable property, such as land,
land improvements, buildings and other physical
structures with a total reported book value of
446,854,159.98, (ii) the non-reconciliation by the
General Service and Accounting Offices of their records
on movable property that were physically counted; and
(iii) the non-presentation during the physical count by
the persons entrusted with the movable property valued
at 6,279,860.45.
A. BACKGROUND
Provincial Governor
Variance
C. RESULTS OF AUDIT
PROVINCE OF NORTHERN SAMAR
1. Legal Basis
2012
Variance
102,958
16,079
86,889
The appropriation for Local Disaster Risk Reduction

and Management Fund (LDRRMF) included
programs and projects totaling 11,000,000.00 that
are not eligible for funding out from the same fund,
of which the amount of 4,581,018.13 was utilized
at year-end, contrary to Section 1, Rule 18 of the
IRR of RA No. 10121. Likewise, the Local Disaster
Risk Reduction and Management Plan (LDRRMP)
was not prepared, contrary to Sections 4(7) and (8),
Rule 6 of the IRR of RA 10121.
observe the guidelines on the appropriation and
utilization of the LDRRMF as provided for in Section
513
1, Rule 18 of IRR of RA 10121 and COA Circular

No. 2012-002 dated September 12, 2012. Likewise,
require the DRRM Officer to prepare a yearly
LDRRMP as required in Sections 4(7) and (8), Rule
6 of the IRR of RA 10121.
We recommended that management conduct

physical count on all of its immovable property in
compliance with Section 57 of the NGAS Manual for
LGUs, Volume II and reconcile the balance per
books with the property records and the Report on
the Physical Count of Property Plant, and
Equipment (RPCPPE).
Incentive paid to Peace and Development Officers

(PDOs) and hazard as well as subsistence
allowance to Barangay Health Workers for CY 2012
totaling 2,899,500.00 and 9,159,600.00,
respectively, were charged to the appropriations for
CY 2013, contrary to Sections 2 and 4(1) of PD
1445.
We recommended that the Local Chief Executive as

well as those who exercise authority over the
financial affairs, transactions and operation of the
LGU always adhere to Sections 2 and 4(1) of PD
1445.
We recommended that management submit to the

COA the original or certified true copies of the
original of the lacking documents and see to it that
all the data/information required in the
bidding/contract documents are complete. Take
necessary steps for the early completion of the
project, and, if warranted, take appropriate actions
against persons determined responsible for the
delay of its implementation without valid reason/s.
the contractor to return the advance payment
received for mobilization if the work on the project is
not certain to continue very soon.
Non-adherence to the law, rules and regulations on

the grant and liquidation of cash advances resulted
in unliquidated cash advances of 3,388.902.44 as
of December 31, 2013, contrary to Section 89 of PD
1445 and Sections 5.1.3 and 5.8 of COA Circular
No. 97-002 dated February 10, 1997.
Require the accountable officers concerned to
liquidate immediately their outstanding cash
advances in accordance with Section 89 of PD
10, 1997. This is without prejudice to the filing of the
appropriate criminal and administrative cases
against those accountable officers with outstanding
cash advances as of December 31, 2011 as
provided for in Section 9 of COA Circular No. 2012004 dated November 28, 2012.
Procurements were undertaken without the

approved Annual Procurement Plan, contrary to
Section 7.2 of the IRR of RA 9184, thus, resulted in
acquisition of goods mostly thru shopping.
The Provincial Government did not formulate a

Gender and Development GAD) plan, while all
GAD-related activities were not specified in the
annual budget/investment program, contrary to
Section 28 of the General Provisions of Republic
Act No. 10155 and Joint Circular No. 2004-01 of the
DBM, NEDA and Philippine Commission on
Women.
We recommended that management comply with
DBM/NEDA/NCRFW Joint Circular No. 2004-1 by
formulating a GAD plan and specifying in the
Annual Budget/Investment Program GAD-related
activities and the costs of implementing the
activities.
We recommended that management formulate an

Annual Procurement Plan (APP) in compliance of
Section 7.2 of the Revised IRR of RA 9184,
procure goods thru public bidding, and resort to
shopping method of procurement only when any of
the conditions in Section 60(B) of the IRR of RA
9184 are present.
The project Design and Build Scheme for the

Construction of the Northern Samar Provincial
Hospital contracted at a cost of 80,700,000.00
lacked
documentation,
while some of the
documents present lacked the required information,
contrary to the IRR of RA 9184 and its Annex G.
Moreover, the project was not realized even after
the contract period and the advance payment for
mobilization totaling 12,105,000.00 was not
recouped.
3.
The inventory committee did not conduct physical

inventory of immovable property valued at
446,854,159.98, contrary to Section 57 of the
NGAS Manual for LGUs, Vol. II, while the General
Service and Accounting Offices did not conduct
reconciliation of their records on movable property
that were physically counted, thus, the existence,
validity and reliability of the balance of the PPE
totaling 719,816,341.15 was not ascertained.

Recommendations
Implemented
Not Implemented
514
12
1
1
10
PROVINCE OF SAMAR
C. RESULTS OF AUDIT
1.
A. BACKGROUND
1. Legal Basis

Provincial Government of Samar since cash balances
per books were not reconciled with the balances in the
different depository banks thus, the excess amount of
9.5 million in the books over actual cash in the bank
were not identified and corrected.
Republic Act 4221

June 19, 1965
2. Key Officials
Provincial Governor
Hon. Sharee Ann T. Tan

Mr. Bienvenido Z.
Sabenecio, Jr.
Mr. Antonio D. Verzosa, Jr.
Permanent
Elective Officials
2.
The existence of Inventories amounting to 120

million, or 95% of the year-end balance, is
improbable since the amount represent supplies
procured in prior years which are perishable, with
expiry dates and may have already been utilized
and which were not supported with the year-end
Report of the Physical Count of Inventories (RPCI)
from the end-users.
934
18
14
966
Direct the Provincial Accountant to determine the

Offices which received the items comprising each
Inventory account and require each department
head and Chiefs of Hospital to account for the
issuances of said items by submitting the SSMI to
the Accountant for recording in the books.
24
Financial Position
(In Thousand Pesos)
Assets
Liabilities
Equity
2013
2012
1,076,120
316,609
759,511
975,176
243,597
731,579
Variance
100,944
73,012
27,932
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
2012
923,432
664,492
258,940
Variance
832,887
728,554
104,333
2013
2012
Variance
286,063
83,722
202,341
(293,681)
(63,540)
(230,141)
(7,618)
224,927
217,310
20,182
204,745
224,927
(27,800)
20,182
(7,617)
Erroneous accounting entries in recording procured

drugs, medicines, fluids and medical supplies
resulted to undeclared expenses on the year
actually incurred totaling 32 million and
unrecorded Inventories of 844,552.66 contrary to
Section 119, PD 1445 and Section 4, Volume I of
NGAS Manual.
Require the designated Provincial Accountant to
prepare and record the necessary adjusting entries
in the books after a careful review and evaluation of
the transactions and record all procured supplies
and the related expenses when the Report of
Supplies and Materials Issued are submitted by the
end-users.
90,545
(64,062)
154,607
Cash Flows
(In Thousand Pesos)
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
The accuracy and existence of the assets reported

in the Property, Plant and Equipment account at net
amount of 625 million is unreliable due to absence
of detailed list of its composition in the General
Services Office and Accountants Office including
unrecorded assets of 11.4 million purchased out
of Trust Fund and non-preparation of the Report on
the Physical Count of Property Plant and Equipment
as in the previous years.
Direct the Chief of the General Services Office to
maintain permanent Property Records of all
property of the Province of Samar with the
assistance of the Provincial Assessor and the
515
Provincial Engineer on real property and buildings,

respectively.
Also, require the Provincial
Accountant to fast-track the verification of acquired
property in prior years and maintain Property
Ledger Cards to support the amount reported in the
Balance Sheet.
Require the Provincial Treasurer to transfer the

unexpended balances of the LDRRMF to the Trust
Fund maintained for the purpose for proper
presentation of cash balances in the books and to
ensure its availability in times of crisis.
Equipment
and
infrastructure
project
purchased/built from Trust Fund totaling 11.4
million were not recorded as assets contrary to
Section 97, Vol. I of the NGAS Manual for LGUs,
resulting in understatement of the Property, Plant &
Equipment account by the same amount.
Require all concerned officials to comply strictly with

the provisions of Republic Act 9184 and its Revised
Implementing Rules and Regulations by including in
their respective Annual Procurement Plan the
quarterly requirement for common-use supplies and
discontinue procurement through reimbursement
basis unless extremely urgent and necessary.

record in the books of the General Fund the assets
purchased out of the Trust Fund and conform with
Section 97 of NGAS Manual on the correct method
of recording transactions in the Trust Fund.
3.
Validity of 65% of the total Accounts Payable or

40 million is doubtful since there is no list of valid
claimants and no vouchers/payroll to support the
amount while payables with no actual claims filed
for more than two years were not reverted to
unappropriated surplus contrary to Section 98 of PD
1445.
17
5
3
9
PROVINCE OF SOUTHERN LEYTE
A. BACKGROUND
Infrastructure projects totaling 235 million with

revised dates of completion were not supported with
documents to validate the change in contract time
contrary to Section 4(6) of PD 1445 while requests
for suspension of work due to unfavorable weather
conditions were not supported with certification from
the Office of PAGASA, thus, contract time
extensions which prolonged the implementation and
completion of the projects could not be validated.
1. Legal Basis
Republic Act. No.

2227
May 22, 1959
2. Key Officials
Provincial Governor
Require the Head of the Provincial Engineering

Office to submit the complete, chronological and
original
copies
of
duly
approved
Suspension/Resumption Orders of each project with
revised contract time supported with validated
necessary documents. Approve Suspension Orders
only if the request of the contractor is duly
supported with adequate basis.

Recommendations
Implemented
Not Implemented
Require the Provincial Accountant to prepare

quarterly the list of creditors with valid claims to
prove the accuracy of the Accounts Payable in the
books and revert all payables which had been
outstanding for two years or more and against
which no actual claim has been filed.
Regular operating expenses amounting to 2.1

million were paid through reimbursements to
various officials, instead of resorting to public
bidding or other prescribed alternative modes of
procurement.
Hon. Roger G. Mercado

Mr. Jess L. Go
Ms. Almeda O. Capisonda
Permanent
Elective Officials
The unutilized amount of the Local Disaster Risk

Reduction
Management
Fund
(LDRRMF)
amounting to 19,106,925.95 was not transferred
to the Trust Fund at the end of the year contrary to
the provisions of Republic Act No. 101211.
516
658
807
13
1,478
18
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
1,361,270
689,102
672,168
2012
1,239,081
640,026
599,055
Variance
122,189
49,076
73,113
(In Thousand Pesos)
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
2013
2012
631,831
490,943
140,888
575,596
500,992
74,604
2013
2012
Observe strictly Sections 111 and 119, PD 1445

and Section 43, NGAS manual for LGUs and draw
JEV to effect the necessary adjustments in the
books duly supported with documents and to
present fairly the accounts affected at year-end.
Variance
56,235
(10,049)
66,284
Cash Flows
(In Thousand Pesos)
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
Variance
95,987
76,540
19,447
(178,162)
(83,417)
(94,745)
63,996
(12,121)
76,117
(18,178)
320,132
301,954
(18,998)
339,130
320,132
820
(18,998)
(18,178)

fairness of presentation of the financial statements
of the Province as of December 31, 2012 due to
deficiencies and significant errors noted in Cash in
Bank, Receivables, Inventories, and Property, Plant
and Equipment accounts which resulted in doubtful
existence, reliability and correctness of reported
balances.
2.
Managements failure to comply with the

requirements of laws, rules and regulations in the
grant, utilization and liquidation of cash advances
caused the accumulation of the Payroll Fund and
Advances to Officers and Employees accounts
balance of 8.052 million as of December 31, 2012.
Various unserviceable equipment amounting to

2.715 million transferred to Other Assets account
were not properly supported with Inventory,
Inspection and Appraisal Report (Form 17-A)
contrary to COA Circular No. 92-386, thus, casting
doubt on the validity and propriety of the entries
made against the PPE accounts of the Province.
Submit duly accomplished Inventory, Inspection and
Appraisal of Unserviceable Property (Gen. Form
No. 17-A) and duly signed by the
Inventory/Appraisal Committee.
C. RESULTS OF AUDIT
1.
Due to a weak internal control system in the

handling and issuances of checks by the
management, a total of forty-nine (49) checks were
not accounted for in both RCI and Journals and
were not included in the List of Unreleased Checks
as of December 31, 2012, five (5) of which were
already encashed by the bank, thus misstating the
assets, expenditures and cash in bank accounts of
the agency.
The expenses charged to the 20% Development

Fund included items not authorized under Joint
Memorandum Circular No. 1, s. 2005 dated
September 20, 2005 as amended by DILG-DBM
13, 2011.
Observe prudence in the utilization of the 20%
Development Fund to attain the maximum benefit
envisioned. Install appropriate controls over the
utilization of the 20% DF and avoid charging
expenditures which are not investment or capital
expenditures in nature.
Strictly adhere to the mandated limitations set forth

under Sec. 89 of P.D. 1445 and COA Circular No.
97-002. Reconcile monthly accounting records to
avoid material discrepancies in the balances of the
accounts.
The PEO Equipment Economic Enterprise engaged

in the sand and gravel business and it collected the
amount of 17.070 million for the 28,450 cubic
meters of gravel delivered to the Provincial
Government without authority conferred under
Ordinance No. 2003-3, the law which established
the Equipment Services Section of the Provincial
Engineering Office as an economic enterprise, thus,
the acts done were irregular for want of legal basis.
Observe the provisions of the aforecited Ordinance
in conducting business and refrain from engaging in
activities, particularly, sale of sand and gravel.
517
Fund transfer for financial assistance to various

National Government Agencies and Local
Government Units amounting to 827,745.00 and
3.
4.018 million, respectively, were directly charged

to Subsidy to NGA (871) for National Government
Agencies and Subsidy to LGU (874) for Local
Government Units account in the books, contrary to
Sec. 4.2 of COA Cir. 94-013 dated December 13,
1994, thereby, understating the recorded balance of
Due from NGA and Due from LGU accounts in the
Trial Balance.

Implemented
Not Implemented
Observe proper account classification. Claims for

financial assistance are subject to liquidation,
hence, should be booked up as receivables and
credited only upon submission of liquidation
documents by the implementing agency. Adjusting
entries should likewise be made to correct the
accounts involved.
A. BACKGROUND
1. Legal Basis
Financial assistance amounting to 1.285 million

was granted to non-government organization
despite the absence of the requisites for the
entitlement to government funds contrary to Sec.
4.4 of COA Circular No. 2007-001.

June 28, 2011
2. Key Officials
City Mayor
City Treasurer
City Accountant
Hon. Carmen L. Cari

Ms. Paquita C. Austero
Ms. Evelinda A. Oppus
Permanent
Elective Officials
The Requisition and Issuance Slips (RIS) for the

issuances of supplies and materials under various
inventory accounts amounting to 55.859 million
were not supported with documents to prove the
validity and necessity of issuances and/or the actual
receipt by end-users, thus exposing the government
assets to possible misuse or wastage.
156
369
12
537
4. No. of Barangays
92
Financial Position
Install a strong internal control on supply

management system by management. Issuances of
supplies must be supported with evidence of receipt
by the actual end-users, while the issuances of
spare parts and construction materials must be
supported with abovementioned requirements to
prove the necessity and validity of issuances as
required under Section 116, paragraph C of NGAS
for LGUs.
19
7
5
7
CITY OF BAYBAY
Strictly comply with the guidelines on the release of

funds to NGOs/POs pursuant to COA Circular No.
2007-001. Require the accountant to see to it that
payments are made only to completely documented
transactions.

Recommendations
(In Thousand Pesos)

2013
Assets
Liabilities
Equity
689,298
129,320
559,978
2012
596,975
123,922
473,053
Variance
92,323
5,398
86,925
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
Claims for 100% accomplishment of thirty one (31)

infrastructure projects amounting to 64.767 million
were not supported with adequate documentation
contrary to Section 4(6) of PD 1445.
2012
Variance
464,177
279,169
185,008
443,427
244,629
198,798
20,750
34,540
(13,790)
2013
2012
Variance
201,518
212,020
(10,502)
(193,333)
(145,345)
(47,988)
(4,159)
(3,847)
(312)
Cash Flows
(In Thousand Pesos)
Strictly comply with the aforecited law and submit

the required supporting documents for the
payments made on these completed infrastructure
projects so validation can be undertaken.
Cash from
Cash from
Cash from
518
Net Cash Provided

(Used In)
Cash Bal. Beg.
Cash Bal. End
4,025
133,432
137,457
62,828
70,604
133,432
(58,803)
62,828
4,025
The purchase of drugs and medicines in the total

amount of P 15,779,286.12 did not contain a
certification from the requisitioning officer that the
drug products being requisitioned or procured fall
within and conform with PNDF Volume I, current
edition contrary to the provisions of Executive Order
No. 49 dated January 21, 1993 and other
requirements under COA Circular No. 2012-001
dated June 14, 2012.
We recommended that every procured medicine
and drugs be duly supported with a certification as
to conformity of all requisitioned drugs and
medicines with the pertinent requisites under PNDF
Volume I, current edition.
Purchase of spare parts in the amount of

1,796,915.79 were not supported with pre/post
inspection and waste material reports contrary to
the provisions under COA Circular No. 2012-001
dated June 14, 2012, thereby casting doubt on the
authenticity and necessity of the transactions.
C. RESULTS OF AUDIT
statements since the accuracy, completeness and
reliability of the account Property, Plant and Equipment
(PPE) totaling 475,162,278.05 net of accumulated
depreciation per the agencys financial statements as of
yearend remained not reconciled with those reported
under the Physical Inventory Reports.
2.

The City Accountant set up the Real
Property/Special Education Tax Receivables for CY
2013 in the amount of 69,202,764.67 based on
the CY 2013 Real Property Tax Collection target for
CY 2011 prepared by the DOF, Regional Office
instead of the Real Property Tax Account
Register/Taxpayers Index Card from the City
Treasurer contrary to Section 20 of the Manual on
the NGAS for LGUs, Volume I.

strictly monitor all purchases of spare parts and in
the process, ensure the conduct of inspection on all
replaced parts.
We recommended that the City Assessor submit

records to the Treasury for the latter office to
prepare the required Real Property Tax Account
Register/Taxpayers Index Card who shall
thereafter, every beginning of any year, furnish the
Accountant with the duly certified list showing the
name of taxpayers and the amount due and
collectible for the year. Said list shall be the basis
of the setting up of receivable accounts.
Fuel consumption totaling P 2,729,417.49 were not

supported with Drivers Trip Tickets and the Monthly
Report of Official Travels contrary to the provisions
of COA Circular No. 75-6 dated November 7, 1975,
thus, exposing the consumption of fuel to possible
theft and personal use.
or his representative cause for the preparation and
attachment of Drivers Trip Tickets as well as
Monthly Report of Official Travels as supporting
documents to fuel consumption claims.
Financial Assistance (FA) to various Implementing

Agencies (IAs) disbursed out of the Priority
Development Assistance Fund (PDAF) of the
District Representative of the 5th District of Leyte
amounting to 17,744,524.22 have no liquidation
reports contrary to COA Circular Nos. 94-013 and
2013-001, rendering the validity of transactions
doubtful.
We recommended that management demand the

liquidation of transferred funds by all IAs either
through presentation of disbursement documents or
official receipts covering transactions for the
purpose or return of funds due to non-use. The
latter instance is to be adhered to in case of failed
implementation
of
targeted
programs/projects/activities by the non-complying
IAs. In all circumstances, no new funds should be
released to an IA while with remaining
unliquidated/unsettled transferred funds.
The City Government of Baybay purchased two (2)

units Toyota Grandia and one (1) unit Innova
vehicle in the total amount of 4,725,579.23 without
the approval of the DILG Secretary contrary to the
provisions of DILG Memorandum Circular No. 201347 and the implementing guidelines of
Administrative Order No. 15 s. of 2011 on
acquisition of government motor vehicles by all local
government units (LGUs), thus, since non-compliant
to rules, transactions incurred through such kind of
practice lack the assurance of being appropriate,
regular and legal.
We recommended that the City Mayor should
secure the approval of the DILG Secretary on the
acquisition of the GL Grandia vehicle. In all similar
transactions, management shall ensure for
complete compliance with the requirements of
relevant rules, otherwise, payments will
automatically be either suspended or disallowed
519
during post-audit regardless of amount as well as

significance of the particular program/project/activity
to the agency.
Financial Position
(In Thousand Pesos)
The CY 2013 unspent balance of the Local Disaster

in the amount of P 15,940,738.31 was not
transferred from the General Fund to the Trust Fund
books, nor did the agency caused the preparation of
Investment Plan or comply with the submission of
the Report on Sources and Utilization of the fund to
the City Accountant and COA for audit contrary to
the requirements of RA 10121, its implementing
rules and relevant COA regulations thus, exposing
unutilized funds to misuse with the used portions
thereof without assurance as to propriety and
validity.
Assets
Liabilities
Equity
(In Thousand Pesos)
2013
2012
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
422,392
225,169
197,223
397,430
249,847
147,583
2013
2012
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End

Recommendations
Implemented
Not Implemented
10
6
1
3
CITY OF BORONGAN
24,962
(24,678)
49,640
Variance
(270)
72,951
(73,221)
(17,298)
(11,226)
(6,072)
(7,550)
(9,485)
1,935
(25,118)
104,787
79,669
52,240
52,547
104,787
(77,358)
52,240
(25,118)
The accuracy and validity of the Cash-in-Bank,

Local Currency account balance at year end totaling
57,555,769.37 could not be ascertained due to the
a) non-preparation of monthly bank reconciliation
statements between the book and bank balances
which disclosed a variance of 1,732,208.32 in the
balances of both records and b) non-maintenance
of subsidiary ledgers for the General and Trust
Fund bank accounts.
The inventory account balance of 36.1 million at

year-end was highly unreliable and doubtful
considering that there was no annual physical
count/inventory report against which it could be
validated.
The same inventory account balance was

overstated inasmuch as issuances of supplies/
materials were not properly credited and the related
expense account debited using as supporting
documents Requisition Issue Slips (RIS) and
2. Key Officials
Hon. Maria Fe R. Abunda
Alicia S. Loquine
Diane B. Cinco
4. No. of Barangays
Variance

April 12, 2011
Permanent
Elective Officials
61,007
(23,622)
84,629

statements due to the following deficiencies:
A. BACKGROUND
City Mayor
City Treasurer
City Accountant
Variance
C. RESULTS OF AUDIT
1.
1. Legal Basis
2012
375,404
139,980
235,424
Cash Flows
(In Thousand Pesos)
We recommended strict compliance to relevant law

and rules governing the administration of LDRRMF
for government resources to be assured of having
been administered and used properly, regularly and
legally according to the purposes for which the fund
was created.
3.
2013
436,411
116,358
320,053
299
995
14
1,308
61
520
fair presentation of the affected accounts in the

consolidated in the Monthly Summary of Supplies

and Materials issued (MSSMI).
The total loan amortization payments made for 2012

and 2013 amounting to 364,184.05 and
389,676.62, respectively, were all taken up in the
books erroneously as interest expense.
Prior year transactions totaling 4,960.746.94 were

obligated and treated as accounts payable even in
the absence of required supporting documents.
Require the driver to prepare and submit a duly

approved and properly accomplished Drivers Trip
Tickets, summary of which shall be made at the end
of the month in a Monthly Report of Official Travels
to control and regulate the use of the government
vehicles and instruct the GSO to prepare Monthly
Report of Fuel Consumption per vehicle which
should conform to the form prescribed in the Manual
for Fuel Consumption to ensure that needed data
and information are contained.
The accuracy and validity of the Cash-in-Bank,

Local currency account balance at year end totaling
57,555,769.37 could not be ascertained due to the
a) non-preparation of monthly bank reconciliation
statements between the book and bank balances
which disclosed a variance of 1,732,208.32 in the
balances of both records contrary to Section 74 of
PD 1445, Section 3.1, 3.2 and 3.3 of COA Circular
No. 96-011 dated October 2, 1996, and b) nonmaintenance of subsidiary ledgers for the General
and Trust Fund bank accounts.
Require the City Accountant to prepare regularly the

monthly Bank Reconciliation Statements for all
existing bank accounts and maintain subsidiary
ledgers for all existing bank accounts.
Prior year transactions totaling 4,960,746.94 were

obligated and treated as accounts payable even in
the absence of required supporting documents, in
violation to Sec. 141 of the NGAS for LGU Vol. III,
thus, raising doubts on the validity and propriety of
the transactions.
Instruct the City Accountant to refrain from taking up
accounts payable which are not adequately
documented and stop immediately the practice of
paying accounts payable with supporting
documents which bear current dates.
The inventory account balance of 36.1 million at

year-end was highly unreliable and doubtful
considering that there was no physical
count/inventory against which it could be validated
in violation of Sec. 124 Vol. 1, NGAS Manual for
LGUs thus, affecting the fair presentation of the
account in the financial statements.

Recommendations
Implemented
Not Implemented
Direct the City GSO to conduct semestral (or at

least annual) physical count/inventory of supplies
and materials at end of semester/year (as the case
may be) and reconcile the balances per inventory
report as against the ledger balance in the custody
of the Accountant.
Gasoline, oil and lubricant expenses in the total

amount of 3,194,514.83 were not supported with
duly approved Drivers Trip Tickets and Monthly
Report of Fuel Consumption contrary to COA
Circular No. 77-61 dated September 26, 1977, thus
the reasonableness of the monthly fuel
consumption levels could not be determined.
28
7
5
16
CITY OF CALBAYOG
The total loan amortization payments made for 2012

and 2013 amounting to 364,184.05 and
389,676.62 respectively were all taken up in the
books as interest expense resulting in the
overstatement of the Loan Payable account by
753,860.67 and overstatement of Interest
Expense for the current year by 389,676.62.
A. BACKGROUND
1. Legal Basis
Instruct the City Accountant to prepare a correcting

entry to record the reduction of long-term debt
balance by debiting the Loan Payable account by
753,860.67 and crediting the Interest Expense
and Prior Year Adjustment accounts by
389,676.67 and 364,184.05 respectively for
Republic Act No. 326 as

amended by RA 3279
July 15, 1946
2. Key Officials
City Mayor
City Treasurer
City Accountant
521
Hon. Ronaldo P. Aquino

Mr. Federico S. Resente, Jr.
Reynaldo A. Lim
Permanent
Elective Officials
4. No. of Barangays
ascertained due to non-submission of the Disbursement

Vouchers and supporting documents for audit; and 4) the
consolidated balance of the Property, Plant and
Equipment (PPE) accounts of 1,675,088,439.41 as of
December 31, 2013 is unreliable due to absence of
reconciliation of property and accounting records, nonmaintenance of property records, and absence of
physical count of all property in CY 2013.
1,094
15
1,109
157
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
2012
Variance
2,121,412
746,916
1,374,496
(87,207)
64,235
(151,442)
2013
2012
Variance
784,614
593,824
190,790
695,879
569,558
126,321
2013
2012
2,034,205
811,151
1,223,054
(In Thousand Pesos)
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
We recommended that the City Mayor should direct

the accountable officers concerned to strictly
enforce the provisions of Section 48 of the New
Government Accounting System (NGAS) for local
government units, Volume I, on the proper
management of petty cash fund. We also
recommended that the City mayor should require
the Municipal Accountant to exert effort in tracing
the accounts with negative balances and to effect
the necessary corrections in the books to come up
with correct account balance.
88,735
24,264
64,469
Cash Flows
(In Thousand Pesos)
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.*
Cash Bal. End
Variance
62,950
58,600
4,350
(102,992)
(47,321)
(55,671)
(15,399)
(22,147)
6,748
(55,440)
116,392
60,952
(10,868)
123,137
112,269
(44,572)
(6,745)
(51,317)
*as reported
C. RESULTS OF AUDIT
1.
Petty Cash Funds with an aggregate balance of

882,159.30 as of December 31, 2013 have
remained outstanding for over one year, contrary to
Volume I. The year-end balance of the account is
understated by 42,592.55 because of three (3)
accounts with negative balances.
Cash advances for travels and special time-bound

undertaking totaling 146,695,981.14 have
remained unliquidated at year-end, of which
115,633,841.36 or 78.83% have been outstanding
for more than one year to over three years, contrary
to Section 89 of Presidential Decree 1445 and COA
Circular 97-002 dated February 10, 1997, thus,
exposing government funds to the risks of possible
loss or misuse.
all concerned to strictly implement the provisions of
Section 89 of P.D. 1445, COA Circular No. 97-002
dated Feb. 10, 1997 and COA Circular No. 2012004 dated Nov. 28, 2012. This recommendation is
without prejudice to the issuance of Notices of
Suspensions and/or Disallowance as a result of
post-audit of transactions.
The auditor rendered an adverse opinion on the fairness

the following: 1) the balance of the Construction in
Progress account of 392,592,419.80 as of December
31, 2013 is unreliable because as disclosed in the CY
2013 Notes to Financial Statements, the major
infrastructure projects of the City recorded under the
account amounted only to 63,714,218.63, thus, the
discrepancy of 328,878,201.17 is without supporting
details; 2) outright recording of procured drugs and
medicines totaling 6,250,466.11 as expenses and
reports were not prepared to account for their
distribution/utilization; 3) the correctness of the recorded
transactions totaling 26,923,730.29
was not
522
The balance of the Construction in Progress

account of 392,592,419.80 as of December 31,
2013 is unreliable because as disclosed in the CY
2013 Notes to Financial Statements the major
infrastructure projects of the City recorded under the
account amounted only to 63,714,218.63, thus,
the discrepancy of 328,878,201.17 is without
supporting details.

the City Accountant to exert more effort in tracing
and analyzing the account to come up with the
necessary adjustments for the purpose of arriving at
correct financial data.
strictly adhere with the provisions of Section 4(6) of

PD 1445 and COA Circular No. 2012-001 dated
June 14, 2012.
GSIS premium contributions, both personal and

government shares, and salary loan amortizations
automatically deducted from the city government
employees totaling 17,973,850.32 remained
unremitted to the GSIS as of December 31, 2013,
contrary to RA No. 8291 dated May 30, 1997,
hence, City Government employees loans
applications with the GSIS were suspended and
employees incurred penalties on late remittances of
GSIS premiums and loan amortizations.

the City Accountant and all others concerned to
immediately submit the lacking disbursement
vouchers and supporting documents for audit, and
henceforth, to adhere strictly with the provisions of
Section 100 of PD 1445 and COA Circular No. 95006 dated May 18, 1995.

the City Accountant and all other concerned to
immediately remit the outstanding employees &
employers contributions, and loan amortizations to
the GSIS. We also recommended that the City
Mayor should direct the City Accountant and all
other concerned to strictly adhere with the
provisions of Republic Act No. 8291 in order to
avoid penalty and suspension of GSIS dividends
and loans privileges.
The amount of 68,172,118.24 or 49.57% of the

total current appropriations for CY 2013
development programs/projects was utilized to pay
prior years contracts/projects, contrary to Section
336 of RA No. 7160 and Section 5 of DILG and
DBM Joint Memorandum Circular No. 2011-1 dated
April 13, 2011, thus, defeating the purpose for
which the fund was created and consequently,
several
priority
programs/projects
for
implementation in the current year were not
implemented.
The propriety of the disbursements from the Local

Disaster Risk Reduction and Management Funds
(LDRRMF) in CY 2013 totaling 2,238,687.00 was
not ascertained due to the absence of supporting
documents to the transactions and failure to
liquidate the cash advances as of year-end,
contrary to Sections 4 (6) and 89 of Presidential
Decree 1445. Moreover, the unutilized balances of
the LDRRMF for calendar years 2011 to 2013
totaling 114,974.365.26 were not transferred to a
special trust account in violation of Section 3, Rule
18 of the IRR of RA No. 10121 and Item No. 4.4 of
2012.
the City Accountant and other concerned
officials/employees to strictly comply with the
provisions of Sections 4 (6) and 89 of Presidential
Decree 1445, Section 3, Rule 18 of the IRR of RA
No. 10121, and Item No. 4.4 of COA Circular No.
2012-002 dated September 12, 2012. This
recommendation is without prejudice to the
issuance of Notices of Suspension and/or
Disallowance resulting from post-audit of
transactions.
We recommended that the city mayor should direct

the City Accountant and all other concerned to
strictly implement the provisions of DILG-DBM Joint
Circular No. 2011-01 dated April 13, 2011, Section
336 of the Local Government Code of 1991, on the
proper utilization of appropriated funds.
Disbursement Vouchers and supporting documents

covering two hundred sixty five (265) checks issued
in calendar year 2013 in the aggregate amount of
26,923,730.29 were not submitted for audit,
contrary to Section 100 of PD 1445 and COA
Circular No. 95-006 dated May 18, 1995, thus, the
propriety and correctness of the recorded
transactions were not ascertained.
Procurement of drugs and medicines in the

aggregate amount of 6,250,466.11 were recorded
as outright expenses upon payment and reports
were not prepared to account for their
distribution/utilization, contrary to Sections 51 and
121 of the Manual on New Government Accounting
System
for
LGUs,
Volume
I,
thus
accountability/responsibility over these property
could not be established.

Recommendations
Implemented
Not Implemented

the City Accountant and General Service Officer
and all other concerned officials/employees to
523
28
5
16
7
CITY OF CATBALOGAN
C. RESULTS OF AUDIT
1.
A. BACKGROUND
1. Legal Basis

the existence of the IT Equipment and Software
amounting to 15,102,000.00 could not be ascertained
because it was still undelivered and unpaid as of
December 31, 2013 but was already recorded in the
books, thus, overstating the Property, Plant and
Equipment as of December 31, 2013. Moreover,
property amounting to 2,154,421.80 were not classified
to the proper asset accounts.

June 16, 2007
2. Key Officials
City Mayor
Hon. Stephanie UyTan

Ms. Elizabeth A. Lim
Ms.Peachy Y.
Daguman
City Treasurer
City Accountant
Permanent
Elective Officials
4. No. of Barangays
236
652
14
902
57
Financial Position
(In Thousand Pesos)
2013
2012
367,625
113,339
254,286
264,292
106,430
157,862
Variance
103,333
6,909
96,424
(In Thousand Pesos)
2013
2012
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
376,388
253,642
122,746
353,558
242,601
110,957
2013
2012
138,542
151,876
(13,334)
(39,736)
(94,432)
54,696
(18,435)
(25,251)
6,816
80,371
61,663
142,034
32,193
29,470
61,663
48,178
32,193
80,371
Variance
22,830
11,041
11,789
Cash Flows
(In Thousand Pesos)
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
Collections and remittances of cash tickets could

not be accurately accounted for due to absence of a
monitoring system by the Treasurer/Cashier to
ensure that all proceeds of the cash tickets are
accounted for and remitted intact and promptly
contrary to Section 30 of Volume 1 of the Manual on
the New Government Accounting System for Local
Government Units.
We recommended that the Treasurer provide a
monitoring system for the remittance of the
proceeds of cash tickets by maintaining a subsidiary
records of collectors who were issued cash tickets
indicating there at the number and the value of the
cash tickets received and remitted and the running
balance.
Assets
Liabilities
Equity
Variance
The procurement of 17,117,000.00 Information

Technology hardwares and soft wares were made
without preliminary studies as to whether the
computerization plan of the City was in accordance
with the Government Information System Plan as
embodied in Executive Order No. 265 dated July
12, 2000 and that if all necessary components of
the system were specified. Information and issues
about the training component, after sales support,
deliverables with specific time tables, programs and
source codes, license certificates, debugging
period, test run period and all other necessary data
were not addressed in the contracts. Moreover,
there was no compliance by the supplier on the
stipulations of the perfected contracts amounting to
15,102,000.00 since the IT hard wares and soft
wares remained undelivered even past the agreed
delivery dates.
We recommended that Management comply with
EO No. 265 and to make an over-all agency
information system or computerization plan so that
all procurements of hard wares and soft wares will
be aligned with the plan and all necessary
components of the system will be addressed.
Further, it is recommended that demands for the
524
delivery be made for the projects which were past

the contract periods.
2. Key Officials
City Mayor
City Treasurer
City Accountant
The city government of Catbalogan appropriated by

as much as 65,903,985.64 or 89% and actually
expended 52,417,753.43 or 71% more than the
budgetary limit allowed for Personal Services as
required in Section 325 (a) of Republic Act 7160
and Local Budget Circular No. 98 dated October 14,
2011 which deprived the agency to provide budget
for maintenance and other operating expenses and
felt-need development projects.
Permanent
Elective Officials
We recommended that management adhere strictly

with the provisions of Section 325 (a) of Republic
Act 7160 and the guidelines provided in Local
Budget Circular No. 98 and henceforth take into
consideration the limit in the preparation of the
budget.
70
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
956,029
186,695
769,334
2012
848,856
188,151
660,705
Variance
107,173
(1,456)
108,629
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
367,103
241,050
126,053
2012
347,985
265,593
82,392
Variance
19,118
(24,543)
43,661
Cash Flows
(In Thousand Pesos)
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End

Recommendations
18
13
1
4
2012
Variance
126,082
119,739
6,343
(83,630)
(41,996)
(41,634)
6,766
(27,631)
34,397
49,217
396,137
445,355
50,112
346,025
396,137
(895)
50,112
49,218
C. RESULTS OF AUDIT
1.
CITY OF MAASIN

The auditor rendered a qualified opinion on the fairness of
the presentation of the financial
statements due to the
effects on the statements of the findings and observations
which resulted
in doubtful accuracy, reliability and
correctness of reported balances.
A. BACKGROUND
1. Legal Basis
468
13
715
A total of 69 projects amounting to 20,877,268.01

or 31% of the total appropriation for the 20% CDF
remained unimplemented as of December 31, 2013
thus depriving the recipients of the use of the
projects as embodied in DILG-DBM Joint
2011. It was also noted that included in the budget
were lump sum appropriations of 10,977,597.07
thus recipient of the projects were not identified.

Implemented
Not Implemented
234
4. No. of Barangays
We recommended that projects programmed for the

year be implemented during the year to maximize
the utilization of the fund and ultimately allow the
recipients the use of the facilities and/or projects.
As much as practicable, specify the recipients of the
projects to facilitate monitoring of the utilization of
the fund. It is also recommended that descriptions
be consistently used in the budget and in the
contracts.
3.
Hon. Maloney L. Samaco

Mr. Eliseo B. Costillas
Ms. Encarnacion L. Lora

August 10, 2000
525

The Real Property Tax (RPT) and Special Education Tax
(SET) receivable balances of 1,452,248.71 and
2,043,226.43 respectively, were not consistent with the
tax rates imposed by the LGU which were 1.1% for the
basic tax, and the additional 1% for the SEF thereby
rendering the accuracy and correctness of the account
balances doubtful.
Analyze the collection of RPT and SET based on
the Real Property Tax Account Register/Taxpayers
index card, and the application of the tax rates
levied by the City for the current and delinquent
dues to ensure that taxes were properly collected;
For the City Accountant to analyze the accounts
and prepare the necessary correcting/adjusting
entries.
Payable accounts is overstated in the approximate
amount of 12,082,506.88 representing dormant
funds due to non-compliance with rules and
regulations on the reversion of accounts payable
without valid claims, remittance to the local treasury,
returning to source agencies or reversion to the
general fund of the dormant trust receipts which
were already deemed unnecessary.
There was doubt that the desired outcome of the

Gender and Development (GAD) activities were
achieved since the formulation of the GAD Plan and
Budget (GPB) fell short by 6,310,837.55 based on
the required minimum 5% of the total budget for the
cost to implement the GAD programs, activities and
projects (PAPs) contrary to Section 4.4 of the DBMNEDA-NCRFW Joint Circular No. 2004-1 dated
April 5, 2004; and with the failure of the GAD Focal
Point System (FPS) to fully disclose the total
mainstreamed PAPs in the related accomplishment
reports (GAD ARs) for the year.
We recommend that the GAD FPS should be fully
operational so that GPBs are formulated and carried
out in accordance to the policies and guidelines
issued by the NCRFW, NEDA or DBM; as well as to
ensure that the desired outcome of GAD is
achieved.

Recommendations
Review/analyze the payable accounts and revert to

the Retained Operating Surplus (ROS) account all
unliquidated obligations which has been
outstanding for two years or more and against
which no actual claims, except those under fiduciary
funds and foreign-assisted projects for the duration
of the said projects.

Implemented
Not Implemented
Revisit the MOA/MOU relative to the CDF and

PDAF totalling 8,925,011.80 to determine the
treatment of unexpended/unused balances.
Consider requesting from the source agency the
possibility of reversion of the dormant balance to
the general fund; Review the project counter-part
agreement with SEDIP and determine valid claims
against the local counterpart in the amount of
2,581,982.56.
22
6
15
1
CITY OF ORMOC
A. BACKGROUND
1. Legal Basis

June 21, 1947
2. Key Officials
Revert to the ROS account the unutilized balance

considering that SEDIP had long been terminated;
prepare the corresponding JEVs for the accounts
adjustment, and forward the same together with
support documents to the Audit Team for audit.
Revisit/re-evaluate the existing strategies and

policies on the operation of the LEEs and should
consider implementing measures that should result
in improved efficiencies and viability, thereby
contribute to the overall profitability of the City and
not deplete the funds of other LEEs.
City Mayor
City Treasurer
City Accountant
Hon. Eric C. Codilla

Mr. Angelo I. Roman
Ms. Sabrina P. Duero
Funds of two Local Economic Enterprise (LEEs)

totalling 6.7 million were used to subsidize two
other LEEs which could not sustain their own
operations, thus, defeating the purpose of
establishing the economic enterprise as envisioned
under Section 17 of the Local Government Code of
1991.
Permanent
Elective Officials
4. No. of Barangays
526
545
576
14
1,135
110
Strictly comply with the required submission of POs

and all other contracts to the Audit Team within five
(5) days from their issuance or execution, for
transactions to be reviewed as to legality and
propriety prior to their payment.
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
2012
3,803,392
511,840
3,291,552
3,700,787
519,797
3,180,990
Variance
102,605
(7,957)
110,562
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
2012
965,912
753,587
212,325
877,235
774,835
102,400
Variance
88,677
(21,248)
109,943
We recommended that actual cash be transferred

from the General to Trust Fund for the unexpended
DRRM Funds, otherwise management shall be
considered to have contravened the mandates of
the law and rules governing the funds.
Cash Flows
(In Thousand Pesos)
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
2013
2012
Variance
(179,198)
205,261
(384,459)
(12,186)
(261,867)
249,681
(11,997)
11,997
(191,384)
1,031,089
839,705
(68,603)
1,099,692
1,031,089
(122,781)
(68,603)
(191,384)
C. RESULTS OF AUDIT
1.
A qualified opinion was rendered on the fairness of the

presentation of the financial statements due to the failure
to disclose in the Notes to Financial Statements the
damage caused by Super Typhoon Yolanda to assets of
the City which represents 70% of the total assets of
3,803,391,697.12 or an equivalent amount of
2,631,141,089.35; a total of 8,814,518.13 was
recorded erroneously under the account Donations
instead of its appropriate account; transfer of LDRRMF
to Trust Fund was reported as Other Receivables
instead of having been carried thru as actual transfer and
bank charges of depository accounts under Trust Fund
were recorded as Due from Other Funds-General Fund.
3.
The 2013 unexpended balance of the LDRRMF

were merely reported as transferred to Special Trust
Fund using the account Other Receivables instead
of having been carried out thru actual cash transfer
thus only 37,307,708.62 or 39% out of
94,861,861.57 thereof are backed up by cash,
thereby setting limits in the utilization of the
particular special trust fund pursuant to the
purposes it was created.
Despite the provision of budgetary allocations of

36,292,149.46 which is 5% of the total
appropriation although such remained unspent
during CY 2013 as the agency opted the utilization
of those pertaining to the prior years, the city did not
prepare and submit the Local Disaster Risk
Reduction Management Fund Investment Plan
(LDRRMFIP) and Report on Sources and Utilization
of the Disaster Risk Reduction Fund ( DRRMF) in
contradiction to the requirements under COA
Circular 2012-012 and DNRRMC DBM DILG
Joint Memorandum Circular No. 2013-1.
We recommended for management to strictly
comply with the required preparation of plan and
utilization report including their regular submission
within the prescribed deadlines. This shall be
carried out considering that omission in complying
with the requirements of any law or rule is invalid
acts aside from hindering the accomplishment of the
objectives of the fund.

The submission to COA of Purchase Orders (POs)
and Contracts covering procurements of the
agency during the audited period within five (5) days
from issuance or execution was not practiced by
management contrary to COA Circular 2009-001
dated February 12, 2009, thus, precluding the ontime conduct thereon of auditorial review as to
legality and propriety of transactions prior to
payment.
The account Donations (Acct. 878) was overstated

by 8,814,518.13 due to improper recording of
various expenses to the said account contrary to
COA Cir. No. 2004-002 dated April 29, 2004, thus
causing misstatements to the other expense
accounts and in effect concealing the existence of
certain transactions under the affected accounting
records.
We recommended for strict adherence to the rules
governing use of various account titles and codes,
in the process, render relevant accounting records
as reflective of true transactions. This is necessary
for accounts to be fairly presented per the agencys
financial statements as of any given period.
527
Share from the National Wealth was not utilized in

accordance with Section 294 of the Local
Government Code or RA 7160 and Section 31 of
RA 9153 or the Renewable Energy Act of 2008 and
the related Joint Circulars 95-001 and 98-001, thus,
the failure of the agency to accomplish the
objectives of the funds was hinted.
We recommended for the utilization of the funds

according to the purposes of their receipt pursuant
to relevant laws and rules. On the other hand,
releases of funds must be controlled thus cash
advances shall be computed on the basis of
expenses contemplated to be incurred.
4. No. of Barangays
Permanent
Elective Officials
2013
Assets
Liabilities
Equity
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
2012
1,883,621
550,648
1,332,973
Variance
203,739
15,234
188,505
891,929
714,326
177,603
2012
917,441
769,157
148,284
Variance
(25,512)
(54,831)
29,319
Cash Flows
(In Thousand Pesos)
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
10
5
1
4
2012
Variance
84,636
8,271
76,365
32,072
64,875
(32,803)
(69,588)
(93,517)
23,929
47,120
149,052
196,172
(20,371)
169,423
149,052
67,491
(20,371)
47,120
C. RESULTS OF AUDIT
1.

statements due to: (1) non-reconciliation of the physical
count of Property, Plant and Equipment totaling 1.59
billion with the accounting records; (2) the recording of
procured supplies and materials totaling 48 million as
an outright expense instead as an inventory; (3) the
unaccounted variance of 1.3 million between the bank
and book records of Cash in Bank - Local Currency
Current Account; and (4) unliquidated cash advances
totaling 15.7 million cast doubt on the correctness of
the affected accounts, which have material impact on the
financial statements. As discussed in Note (8) of the
Notes to Financial Statements, on November 8, 2013
Super Typhoon Yolanda devastated Region 8 including
Tacloban City resulting to massive destruction of
CITY OF TACLOBAN
A. BACKGROUND
Proclamation No. 1637
2. Key Officials
City Treasurer
City Accountant
2,087,360
565,882
1,521,478
(In Thousand Pesos)

Recommendations
City Mayor
138
Financial Position
(In Thousand Pesos)
We recommended for management to direct the

City Planning and Development Office concerning
preparation of a realistic AIP so that preparation of
the PPMP and the APP will be facilitated. The
PPMP can be simultaneously prepared with budget
proposal to provide details on the mode of
procurement, schedule of procurement, technical
description and specification of materials,
equipment and civil works determined to be
procured including the proposed budget for each.
The preparation of the PPMP should be guided by
the expected output and cost estimates embodied
in the approved AIP.
1. Legal Basis
175
14
827
The City did not prepare the Project Procurement

Management Plan (PPMP) and Annual
Procurement Plan (APP) of programmed
Program/Projects/Activity (PPA) found in the
approved Annual Investment Program (AIP).

Implemented
Not Implemented
638
Hon. Alfred S.
Romualdez
Zosima A. Cordao
Salvador A. Abina Jr.
528
property with a total estimated damages of 674 million

or 42% of the total Property, Plant and Equipment
account. Accounting entries to drop the damaged
property from the books were not yet done since the
appraisal and determination of recoverable values of the
said property are still being undertaken.
2.
The non-submission of the Report on the Physical

Count of Property, Plant and Equipment resulted to
non-reconciliation of the physical count with the
accounting records contrary to Section 57 of the
System for LGUs, Vol. II thus, the correctness and
existence
of
these
property
totaling
1,598,403,890.00 could not be ascertained.
Strictly observe the provisions of Section 57 of the
Manual on the new Government Accounting for
LGUs (Vol. II) and advise the Inventory Committee
to always take into consideration the proper timing
of physical inventory taking to make certain that the
RCPPE is submitted to the accounting section and
to the auditor concerned not later than January 31
of the ensuing year.
3.

Recommendations
Implemented
Not Implemented
16
5
2
9
529
IX ZAMBOANGA PENINSULA
C. RESULTS OF AUDIT
1.
PROVINCE OF ZAMBOANGA DEL NORTE

statements since the accuracy of the Inventory
Accounts Construction Materials of 37,349,504.71
and Spare Parts Inventory totaling 38,710,408.63
cannot be ascertained due to the non- reconciliation
of the accounts with the PGSO records; Accounts
Payable and the Construction in Progress accounts
are overstated by P 31,632,683.83 due to the
recording of the whole contract amount of which only
67% was actually performed by the contractor
A. BACKGROUND
1. Legal Basis

June 6, 1952
2. Key Officials
Provincial Governor Hon. Robert Y. Uy
Provincial Treasurer Mr. Jessie A. Concepcion
Provincial Accountant Ms. Marivic SU.
Capistrano
2.
Disbursement vouchers charged to 20%

development fund were not identified with the
projects it is connected contrary to Joint DBMDILG Memo Circular No. 2011-1 dated April 13,
2011.
Permanent
Co-terminus
Elective Officials
1,109
1,462
15
2,586
Payment of disbursements charged to 20%

development plan should be clearly identified
with the projects included in the Annual
Investment Plan for easy reference.
25
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
2,719,849
1,078,888
1,640,961
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
1,506,260
1,210,200
296,060
2012
2,054,790
616,953
1,437,837
2012
1,417,706
1,289,256
128,450
Variance
665,059
461,935
203,124
2013
2012
Variance
88,554
(79,056)
167,610
Variance
(10,254)
66,952
(77,206)
(63,209)
(21,784)
(41,425)
250,473
(75,000)
325,473
177,010
327,649
504,658
(29,832)
357,481
327,649
206,842
(29,832)
177,009
Non confirmation of the beneficiaries of the

medical assistance of indigent patients of
Zamboanga del Norte Hospital charged to
Priority Development Assistance Fund create
doubts as to the fulfilment of the purpose it was
created as provided for in the Memorandum of
Agreement.
For transparency purposes, beneficiaries should
be informed that they are eligible for free
medical assistance and they should be made to
sign as recipient of the benefits, although
payment was made directly to the hospital.
Cash Flows
(In Thousand Pesos)
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Balance Beg.
Cash Balance End
Various equipment for use in the disaster risk

reduction and management system were not
turned over to the Office of the Provincial
Disaster Risk Reduction and Management
Council (PDRRMC) in violation of Sec. 490 of
Government Accounting and Auditing Manual.
Vol 1 (GAAM Vol 1)
Require the previous custodian to properly
turnover to the current custodian all motor
vehicles/preparedness equipment procured for
the disaster risk management activities of the
PDRRMC.
Procured vehicles charged to 70% of the
LDRRMF which are still at the custody of the
530
Cash Flows
(In Thousand Pesos)
PGSO should be issued to the Office of the

PDRRMC so that it can be used in the
implementation of their programs and activities.
3.
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Balance Beg.
Cash Balance End

Recommendations
Implemented
Not Implemented
3
2
1
0
1.
A. BACKGROUND
2. Key Officials
Hon. Antonio H.
Cerilles
Ms. SusanYamba, ICO
Ms. Robane O.
Barnido, OIC
Permanent
Co-terminus
Elective Officials
679
1,079
15
1,773
26
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
2,495,525
1,403,317
1,092,208
2012
2,000,145
1,345,124
655,021
(In Thousand Pesos)
2013
2012
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
985,291
786,869
198,422
1,146,951
788,480
358,471
399,612
318,760
80,852
(311,536)
(294,283)
(17,253)
48,117
(6,184)
54,301
136,193
257,533
393,726
18,293
239,240
257,533
117,900
18,293
136,193

the presentation of the financial statements due to:
Cash- Disbursing Officer was overstated by
1,221,100.00 and
the unreconciled balance
between Cash in Bank book balance and bank
balance totaling P 7,740,898.93 remained
unresolved; receivable account contained a negative
balance of 1,072,807.98 which is unusual;
reciprocal accounts Due to /Due from LGUs and Due
to/Due from Other Funds were not reconciled.
Moreover, the correctness, existence and condition of
the Property, Plant and Equipment (PPE) could not
be verified, due to the inclusion of items labelled as
maintenance expenses amounting P 33,989,922.07
in the schedule. Also the subsidiary ledgers of some
PPE items contained an aggregate amount of
546,953,033.28 which was labelled for
reconciliation, therefore, the nature and/or details
could not be determined.

June 6, 1952
Provincial Governor
Variance
C. RESULTS OF AUDIT
PROVINCE OF ZAMBOANGA DEL SUR
1. Legal Basis
2012
Variance
495,380
58,193
437,187
2.
Procurement of drugs and medicines amounting

to 5,248,104.30 for the period CY 2013 for
General Fund and January to June 2013 for
Trust Fund may not be within, and in conformity
with the Philippine National Drug Formulary
(PNDF), Volume I, current edition in violation of
Executive Order No. 49 dated January 21,1993,
thereby may be construed as a conduct grossly
prejudicial to the best interest of the service.
We recommended that the Requisitioning
Officer of drugs and medicines must see to it
that it is within and in conformity with PNDF,
Volume I, current edition, and to issue a
certification to form part as supporting
documents of the said claims/disbursement. For
drugs not listed in the PNDF, Volume I, a
written request with corresponding justification
must be sent addressed to the Head of the
National Drug Policy Office who may approve or
disapprove the request.
We further
Variance
161,660
1,611
160,049
531
recommended that a certification signed by the

requisitioning officer shall be submitted to this
office for drugs and medicines already procured.
constituents of the LGU that would empower

them to be productive and enable them to
contribute to the development of the province;
and indicate in the GAD Plan the physical
requirements and performance indicators to
facilitate assessment of the accomplishments at
the end of the evaluation period.
Monthly report on Sources and Utilization of

(DRRMF) was not prepared and submitted to
the Office of the Auditor on or before 15th day
after the end of the month contrary to Section
5.1.5 of COA Circular No. 2012 002 dated
September 12, 2012.
We recommended that the responsible officials

should be required to prepare and submit
Disaster Risk Reduction Management Fund or
before the 15th day of each month to the Office
of the Auditor pursuant to Section 5.1.5 of COA
Circular No. 2012 002.
Require the Officer-In-Charge of the Office of

the Provincial Accountant to closely monitor the
personnel under her jurisdiction and demand
due care in the effective discharge of their
respective functions. Further, all liquidation
reports submitted, once found in order, be
immediately taken up in their books of accounts
to avoid oversight.
Annual Procurement Plan (APP) of the Province

does not contain basic information pursuant to
Section 3.2 of GPPB Circular 01-2009 dated
January 20,2009, depriving users of the said
document vital information as basis in their
decision making.
We recommended that the BAC shall use the

prescribed format of the Annual Procurement
Plan (APP) as required pursuant to Section 32
of GPPB Circular 01-2009 and have it duly
approved by the HOPE or his designated
second-ranking official prior to the undertaking
of any procurement activity.
Receivable account balance is inaccurate due to

a) the existence of abnormal negative balances
of the accounts Due from LGUs and other
receivables which reduces the current asset
account by 1,072,807.98; and b) unreconciled
balance of the reciprocal accounts.
Officer-in-charge of the Office of the Provincial
Accountant to closely monitor the personnel
under her jurisdiction and exert extra effort to a.
Taxes withheld totalling 3,601,810.66 were

remitted to the Bureau of Internal Revenue (BIR)
beyond the reglementary period, which is not in
accordance to Section 69 of P.D. 1455 and R.A.
1051 and 7649, thereby exposing government
funds to possible misuse and incurrence of
unnecessary expenses in the form of
surcharges and interest.
b.
c.
We recommended that management should

require the accountable officers concerned to
remit/cause the remittance of all taxes withheld
in accordance with existing rules and regulations
issued by the Bureau of Internal Revenue (BIR)
and other implementing agencies.
Cash-Disbursing Officer account in the General

Fund is overstated by 1,221,100.00 for failure
to record the liquidation of some disbursing
officers.
d.
Plans and Programs on GAD have not been

prepared and a GAD Annual Accomplishment
Report for CY 2013 was not submitted,
contravening pertinent provisions of PCWNEDA-DBM Joint Circular No. 2012-01 and
Prepare and design a GAD Plan identifying
programs, projects and activities for the
532
Verify the details/composition of the

account balances, particularly on the
entries in the subsidiary ledgers to come up
with the correct amount collectible from
each LGU;
To strictly conform to provisions of the New
Government Accounting System (NGAS) in
recording the transactions of the Province;
To reconcile the records of pertaining to the
reciprocal Due from/Due to Other Funds
account.
Maintain accurate and updated subsidiary
ledgers.
The existence and accuracy of the Property,

Plant and Equipment of the Province could not
be ascertained due to a) erroneous recording; b)
failure to exert more effort in the identification of
some of the fixed assets ; c) there were PPEs
not recorded to its proper account; and d) Public
Infrastructures were not transferred to the
Registry of Public Infrastructures which affect
the fair presentation of the financial statement.

Officer-in-charge of the Office of the Provincial
Accountant
a. To exert extra efforts to verify the details of

the account balances of PPE, particularly
on the entries in the subsidiary ledgers to
come up with the correct account balance;
e.
To strictly conform to provisions of the New

Government Accounting System (NGAS) in
recording the transactions of the Province;
f.
To exert effort in identifying the PPE to

ascertain its existence and physical
condition;
g.
3.
Financial Position
(In Thousand Pesos)
Assets
Liabilities
Equity
To close all completed public infrastructure

projects under the PPE accounts to
Government
Equity
account
and
transfer/record these completed projects to
the
specific
Registry
of
Public
Infrastructures by class of asset, except for
public infrastructure funded through loans.
11
7
1
3
720,284
643,172
77,112
2013
2012
64,086
(5,518)
69,604
Variance
77,299
35,943
41,356
Variance
92,087
123,218
(31,131)
(25,148)
(43,075)
17,927
(11,230)
(71,290)
60,060
55,710
222,853
278,562
8,853
214,000
222,853
46,857
8,853
55,709

statements due to: unliquidated cash advances to
Officers
and
Employees
amounted
to
34,157,355.70 as of December 31, 2013; the
inventories totaling 88,275,794.91 remained
unadjusted; Construction in Progress amounting to
22,134,888.37 under the Trust Fund remained
unadjusted to appropriate asset accounts; and the
correctness of property, plant and equipment account
totaling 826,268,268.30 remained doubtful due to
failure to reconcile the records which resulted to the
overstatement of corresponding asset and
understatement of expense accounts.
Republic Act No.

8973
February 22, 2001
Hon. WILTER Yap

Palma
Ms. Clynia C. Page
Ms. Enalinda P.
Lavilla
Permanent
Co-terminus
Elective Officials
797,583
679,115
118,468
1.
2. Key Officials
2012
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
Variance
C. RESULTS OF AUDIT
A. BACKGROUND
Provincial Governor
2012
1,325,927
743,288
582,639
(In Thousand Pesos)
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Balance Beg.
Cash Balance End
PROVINCE OF ZAMBOANGA SIBUGAY
1. Legal Basis
2013
1,390,013
737,770
652,243
Cash Flows
(In Thousand Pesos)

Recommendations
Implemented
Not Implemented
16
606
922
14
1,54
2
533
2.
Collections were not remitted to the Cashier/

Liquidating officer within the prescribed period.
CITY OF DAPITAN
We recommended that all collections shall be

turned over by the collectors intact within the
prescribed period to the Liquidating Officer.
A. BACKGROUND
Amounts due to BIR, GSIS, PAG-ibig and

Philhealthtotalling
5,965,718.50,
P
= 3,837,695.27,
P
= 1,339,931.95
and
P
=
274,162.50, respectively as of December 31,
2013 were not remitted within the reglementary
period.
1. Legal Basis
2. Key Officials
City Mayor
City Treasurer
City Accountant
We advised the Province to remit all the amount

due to BIR, GSIS, PAG-IBIG and PhilHealth on
or before there due dates.
Permanent
Co-terminus
Elective Officials
4. No. of Barangays
16
13
547
50
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
2012
1,228,596
465,804
762,792
1,119,719
420,979
698,740
Variance
108,877
44,825
64,052
(In Thousand Pesos)
Stale Checks totalledP

= 852,219.08 as of
December 31, 2013, affecting the fair
presentation of Cash in Bank in the financial
statements.
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
2012
396,249
332,288
63,961
369,470
341,335
28,135
Variance
26,779
(9,047)
35,826
Cash Flows
(In Thousand Pesos)
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Balance Beg.
Cash Balance End

Recommendations
Implemented
Not Implemented
518
Require the Provincial Treasurer to follow the

procedure set forth in the NGAS particularly on
the sending of written notices to the payee of the
existence of the check. For checks issued to
the different barangays, make representations
with the Municipal Treasurer to coordinate with
the Barangay Treasurers to facilitate the
replacement of said checks.
3.
Hon. Rosalina G. Jalosjos

Ms. Medelyn B. Pacatang
Ms. Joseline J. Saycon
Long outstanding reconciling items in the Bank

Reconciliation Statements (BRS) remained
uncorrected or unadjusted in the books of
accounts, thus affecting the validity and
accuracy of Cash in Bank and other related
accounts. Unadjusted reconciling items totalledP
=
1,618,415.33 as of December 31, 2013.
Require the Provincial Treasurer and the
Provincial Accountant to exert extra effort to
trace and reconcile the balance of Cash in Bank
accounts. Copies of bank debit and credit
memoranda should be secured at the earliest
possible time and reconciliation with the
depository bank should be made periodically
and immediately after receipt of the statements
of account to timely adjust or correct the
balances of the agency accounts.

June 23, 1963
11
3
0
8
534
2012
Variance
56,293
(8,052)
64,345
(57,126)
(96,156)
39,030
77,830
(77,830)
(833)
92,370
91,537
(26,378)
118,748
92,370
25,545
(26,378)
(833)
C. RESULTS OF AUDIT
1.
furnish their Regional Office with the demand

letters.
Institute appropriate administrative proceedings

against those officials and employees of the City
Government for continuous refusal to make their
liquidation despite repeated demands.
The Auditor rendered a qualified opinion on the fair

presentation of the financial statements due to:
Advances to Officers and Employees and Other
Receivables for travel and other purposes ranging
from two months to over 10 years in the total amount
of
December 31, 2013; Physical inventory of Property,
Plant and Equipment (PPE) was not completed and
reconciliation with accounting records was not
undertaken thus the existence and correctness of the
account amounting to 340,512,321.38, net of
depreciation,
could
not
be
ascertained.
Acknowledgment Receipt for Equipment (ARE) were
not renewed, hence, accountability and responsibility
of the property could not be determined. The total
amount of 25,035,381.64 representing various
supply inventories as of December 31, 2013 is
doubtful since there were no records that will support
the amount.
2.
The City Government granted and paid

additional
year-end
benefits/financial
assistance/incentives to regular officials,
employees, casual plantilla and job order
workers in the amount of P 12.926 million by
virtue of Administrative Order No. 37 and
Appropriation Ordinance No. 2013-010 of the
City Mayor and SangguniangPanlungsod,
respectively. Thus, the disbursements were
considered irregular as embodied in COA
Stop disbursing amounts appropriated/allocated

for 20% Development Fund for expenses which
cannot contribute to the achievement of
outcomes essential in the attainment of the
constitutional objective of a desired quality of life
for all.
Unserviceable Property, Plant and Equipment

valued at P 3,450,735.69 were still carried in the
books of accounts due to the failure of
management to dispose of these thru public
auction or other allowable mode of disposal.
Their disposal would free the areas where this
area kept for other uses.
Direct the City General Services Officer to
prepare the disposal report and to process
unserviceable property for disposal to clear the
books of these PPE and clear the areas where
these are kept for other better uses.
Stop the granting/disbursement of additional

year-end benefit unless there are clear-cut
guidelines issued from concerned government
agencies to preclude irregular disbursements.
Expenditures not in accordance with the

provisions of DILG-DBM Joint Memorandum
Circular No. 2011-01, dated April 13, 2011
totaling to 16,290,975.15 charged to the 20%
Development Fund of Dapitan City. Hence, it
resulted to the slowing down in the realization of
outcomes in achieving the objective of a desired
quality of life.
Advances to Officers and Employees and Other

Receivables for travel and other purposes
ranging from two months to over 10 years in the
total amount of 7,613,720.41 remained
unliquidated as of December 31, 2013 in
violation of COA Circular No. 97-002 dated
February 10, 1997, thus resulted in the
overstatement of current assets and
understatement of expenses/liabilities by the
same amount.
Physical inventory of Property, Plant and

Equipment (PPE) was not completed and
reconciliation with accounting records was not
undertaken thus the existence and correctness
of the account amounting to 340,512,321.38,
net of depreciation, could not be ascertained.
Moreover, Acknowledgment Receipt for
Equipment (ARE) were not renewed, hence,
accountability and responsibility of the property
could not be determined.
Issue an order for the different inventory
committee to continue the conduct of inventorytaking and shall be completed within a
determined period of time. Require the inventory
committee to prepare and submit the Report of
Physical Count of Property, Plant and
Equipment (RPCPPE) within ten (10) days from
completion of the inventory taking; and require
the General Services Office and Accounting
Direct the City Treasurer to withhold the salaries

and other emoluments due the concerned
accountable officers until the same have been
fully settled/liquidated. For national government
agency employees the City Treasurer should
535
Office to reconcile their records on a regular

basis.
City Treasurer
City Accountant
The total amount of 25,035,381.64

representing various supply inventories as of
December 31, 2013 is doubtful since there were
no records that will support the amount in
violation of the New Government Accounting
System (NGAS) thus affecting the fair
presentation of the affected accounts in the
Permanent
Co-terminus
Elective Officials
We recommended that the Supply and General

Services Offices conduct physical inventory and
verify the recorded balances for reconciliation as
presented in the Balance Sheet to present the
correct amount. Update all supporting
documents and records as mentioned in the
above provision cited in order to have a reliable
and correct financial condition and operation of
the City Government.
2013
Assets
Liabilities
Equity
2,051,558
860,230
1,191,328
2012
1,887,142
787,631
1,099,511
Variance
164,416
72,599
91,817
(In Thousand Pesos)
2013
2012
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
496,190
410,219
85,971
459,748
386,662
73,086
2013
2012
129,432
171,355
(41,923)
(174,496)
(104,086)
(70,410)
(31,674)
(19,629)
(12,045)
(76,738)
222,483
145,745
47,640
174,843
222,483
(124,378)
47,640
(76,738)
Variance
36,442
23,557
12,885
Cash Flows
(In Thousand Pesos)
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Balance Beg.
Cash Balance End
9
5
0
4
Variance
C. RESULTS OF AUDIT
1.

statements. There is an understatement and
overstatement of some expense, assets and liability
accounts owing to the following audit observations:
CITY OF DIPOLOG
A. BACKGROUND
January 1, 1970
a)
2. Key Officials
City Mayor
21
Financial Position
(In Thousand Pesos)

Recommendations
1. Legal Basis
807
14
1,312
The City Government of Dapitan has a total

balance of P 6,593,317.06 as of December 31,
2013 on Priority Development Fund ( PDAF)
which the
Supreme
Court declared
unconstitutional, hence, the amount shall be
returned to the Bureau of Treasury after
notifying the Department of Budget and
Management ( DBM) and Department of Interior
and Local Government (DILG) of this.

Implemented
Not Implemented
491
4. No. of Barangays
Require the City Accountant to make an

inventory of all PDAF balances and report this to
the DILG and DBM for further instructions on the
matter for immediate action to be undertaken,
and return the amount to the Bureau of Treasury
or it may follow any instruction from concerned
offices for the accounting of unused PDAF
balances.
3.
Mr. Sancen D. Caroro

Ms. Elena Doris R.
Sarande- OIC
Hon. Evelyn T. Uy
536
The current year's depreciation expenses of

8.818 million for Property, Plant and
equipment acquired in prior years were
erroneously recorded as Prior Years Adjustment
account.
b)
c)
d)
e)
f)
2.
The City Government could have saved the total

sum of 14.433 million in the grant of additional
Year-End Benefit (YEB)/Financial Incentive for
CY 2013 to officials and employees had it
reviewed the legal basis of SP Resolution
authorizing such benefits, thus, the amount
could have been used to provide programs,
projects and activities vital to the Citys
economic development.
collection target for the year. Moreover, periodic

monitoring/evaluation should be done and be
performed to allow corrective measures in the
manner of collection efforts.
Accounts Payable of 4.27 million outstanding

for more than two (2) years or more in the books
of account remain un-reverted to the
unappropriated surplus;
Unadjusted Debit Memos of 2.634 million
issued by LBP of which 2.630 million were
issued in CY's 2012 and below.
The existence and validity of the year-end
balance of the inventory accounts under the
General Fund totaling 5,674,314.38 cannot be
ascertained.
Correctness of Land Account in the General
Fund and Trust Funds amounting to
123,085,791.15
and
7,471,894.87
respectively, could not be established due to the
absence of complete evidence on ownership
and subsidiary records making the balance of
the account unreliable.
Due from Other Funds (144) and Due to Other
Funds (424) with balances of 72,638,688.77
and 48,034,015.10 respectively, were not
reconciled respectively, thus rendered the
reliability and accuracy of these two reciprocal
accounts doubtful.
Impose and avail of the remedies either by

administrative action thru levy or judicial action
on delinquent real property taxpayers as
provided for in Section 257 of the Local
Government Code.
Programs, Projects and Activities (PPAs)

earmarked for implementation in the 2013
Annual Budget of the Local School Board
amounting to 1,094,900.00 are not in
accordance to Section 272 of the 1991 LGC
(R.A. 7160), as implemented by Joint Circular
(JC) No. 01, series of 1998 of DECS, DBM and
DILG, as amended, thus, depriving constituents
of PPAs geared towards quality education to
students.
We recommended that the local school board
realign its programs, projects and activities in
accordance with the guidelines provided for
under JC 01, series of 1998 of the DECS, DBM
and DILG dated April 14, 1998, as amended by
JC 01A dated March 14, 2000.
Accounts Payable of 4.27 Million outstanding

for more than two (2) years or more in the books
of account remain un-reverted to the
unappropriated surplus, contravening R.A. 3526
and P.D. 1445, thus, overstating the liability
account presented in the financial statement at
reporting period.
Direct the City Accountant to revert the accounts
payable outstanding for more than two (2) years
and against which no actual claims,
administrative or judicial, have been filed or
which are not covered by perfected contracts on
record to the unappropriated surplus in the
General Fund to present a fair and accurate
presentation of the liability account in the
financial statement at December 31, 2013.
Stop the grant of benefits and incentives to its

officials and employees not in accordance with
Joint Resolution No. 4 of the Senate and House
of Congress. Likewise, benefits/incentives such
as Productivity Incentives Bonus (PIB),
Anniversary Bonus, Productivity Enhancement
Incentives (PEI) and Collective Negotiation
Agreement (CNA) should be based on agency
savings.
The real property tax receivable of 35.20
Million as of December 31, 2012 registered only
a collection efficiency rate of 9.6% or 3.376
Million out of the estimated amount of 6.00
Million, thus the inability to generate more
income deprive the City Government to
implement more projects, programs and
activities designed to be implemented in the
current year that is beneficial to the economic
development of its constituents.
The erroneous recording of current years

depreciation expenses for PPE acquired in prior
years as PY Adjustment resulted in the
understatement by 8.818 million of said
expenses and overstatement of operating
income at year-end, contrary to COA Circular
No. 2004-005 and International Accounting
Standard No. 16.
We recommended that the Accounting Office
prepare the necessary adjustment to correct the
erroneous entry. Likewise, the subsequent
provision of depreciation for the property, plant
and equipment regardless of when these were
Require the City Treasurer to make assessment

of collection efficiency and intensify collection
activity in order to meet the estimated revenue
537
acquired be recorded and accounted as a

depreciation expense for the year.
3.
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Balance Beg.*
Cash Balance End

Recommendations
Implemented
Not Implemented
21
6
1
14

March 5, 2001
2. Key Officials
Hon. Cherrylyn S. Akbar
Ms. Pura Ramirez Nunal
Mr. Henry Herrera Hufana
4. No. of Barangays
822,180
205,490
616,690
793,713
216,473
577,240
(In Thousand Pesos)
2013
2012
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
305,852
287,918
17,934
305,607
262,841
42,766
2013
40,540
2012
18,209
(12,203)
107,734
95,531
25,313
(13,246)
12,067
Unexpended
balances
amounting
to
14,157,839.15 of Local Disaster Risk
was not accrued to a Special Trust Fund solely
for the purpose of supporting disaster risk
reduction and management activities of the
LDRRMC within the next five (5) years, contrary
to Section 21 of the PDRRMA and COA Circular
No. 2012-002.
534
415
14
963
Effect immediately the transfer of the prior years

unexpended/unobligated balance of the
LDRRMF from the General Fund to the Trust
Fund books using the Trust Liability-DRRM
(Code 438) and Subsidiary Ledger for Trust
Liability-DRRM (Code 438) be maintained.
Variance
28,467
(10,983)
39,450
Variance
(245)
(25,077)
24,832
Of the year-end balance of Due to Other Funds

of
20,528,925.34,
the
amount
of
16,630,758.00 or 81% is of doubtful validity
because this was carried forward from 2007 and
cannot be substantiated due to the absence of
records. The practice of borrowing from the
SEF to augment the GF while addressing the
needs of the latter may have negative impact in
the implementation of SEF programs.
Exhaust efforts to account for or substantiate
fund transfers which have been dormant for
more than five years; and discontinue the
scheme of borrowing or transferring funds, such
as from the SEF or other funds to the GF, to
augment the insufficiency of funds of the latter.
Cash Flows
(In Thousand Pesos)
Cash from
13,110
94,488
107,598
45
2012
(15,135)
Financial Position
(In Thousand Pesos)
2013
(3,329)
2.
Assets
Liabilities
Equity
(18,464)

presentation of the financial statements of the City
Government of Isabela, Basilan due to noncompletion of the physical inventory count,
incomplete records or detailed schedules of the
Property, Plant & Equipment account, nonpresentation of the general ledger of the General
Fund, failure to prepare the Bank Reconciliation
Statements, continued failure to reconcile cash
records of the Accountant with those of the
Treasurer, unliquidated Advances to Officers and
Employees.
A. BACKGROUND
Permanent
Co-terminus
Elective Officials
18,117
C. RESULTS OF AUDIT
CITY OF ISABELA
City Mayor
City Treasurer
City Accountant
(27,083)
*as reported
1.
1. Legal Basis
(8,966)
Variance
22,331
538
CITY OF PAGADIAN
Financial assistance granted for the period

January 10, 2013 to December 21, 2013 to
1,708
constituents
amounting
to
21,316,335.13 were paid even in the absence
and/or non-compliance with documentary
requirements in violation of Item 6, Section 4 of
A. BACKGROUND
1. Legal Basis
We strongly recommended that the LGU

Officials involved in the processing of claims
review thoroughly the completeness of
supporting documents and/or requirements to
ensure compliance with all applicable rules and
regulations related to the disbursement of
government funds to avoid suspensions of the
transactions in audit.
2. Key Officials
Property, Plant and Equipment (PPE) with net

carrying value of 588,497,408.59, or 80.20%
of the Agency total assets, could not be
substantiated due to the non-completion of the
physical inventory count initiated, and the
absence of complete records or detailed
schedules on the components of the assets
classified under the PPE account. Depreciation
for PPE under General Fund for Calendar Year
2013, was not provided.
City Mayor
City Treasurer
City Accountant
4. No. of Barangays
1,009
14
1,630
54
Financial Position
(In Thousand Pesos)
Assets
Liabilities
Equity
About 94% of the Advances to Officers and

Employees account with a balance of
29,362,140.37 as of December 31, 2013,
remained outstanding from 1 to 25 years,
contravening COA Circular No. 97-002.
2013
2012
4,325,635
2,597,085
1,728,550
4,155,994
2,568,150
1,587,844
Variance
169,641
28,935
140,706
(In Thousand Pesos)
2013
2012
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
620,748
451,584
169,164
558,177
496,297
61,880
2013
2012
292,957
198,842
94,115
(97,936)
(119,377)
21,441
(68,550)
(65,846)
(2,704)
126,471
365,832
492,303
13,619
352,213
365,832
112,852
13,619
126,471
Variance
62,571
(44,713)
107,284
Cash Flows
(In Thousand Pesos)
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Balance Beg.
Cash Balance End
Status of Implementation of Prior Years

Audit Recommendations
Implemented
Not Implemented
607
Ensure that no additional cash advance shall be

granted unless the previous cash advance is
first settled or a proper accounting thereof is
made. See to it that a cash advance shall be
reported on and liquidated as soon as the
purpose for which it was given has been served,
or within the periods required for its settlement.
3.
Hon. Romeo P.
Pulmones
Ms. Nona Grace E.
Duran
Mr. Peter Paul C.
Cotingjo
Permanent
Co-terminus
Elective Officials
Require the annual inventory taking and

submission of the Report of Physical Count of
PPE for verification and review. Management
should ensure that they can achieve the LGUs
financial reporting objective of issuing timely and
reliable financial reports/statements. See to it
that depreciation expenses are provided
annually in accordance with regulations and to
ensure the proper valuation and presentation of
PPE.
Republic Act 5478

June 21, 1969
14
3
4
7
539
Variance
C. RESULTS OF AUDIT
1.
The inadequacy of records did not permit us to apply

alternative procedures to determine the accuracy of
these accounts.
An adverse opinion is given on the fairness of the

presentation of the financial statements due to the
accuracy of the Cash-in-Bank, Advances to Officers
and Employees, Loan Receivables-Others, Gasoline,
Oil and Lubricants Inventory, Other Structures,
Accounts Payable, Due to Officers and Employees,
Due to Other NGAs, and Loans Payable- Domestic,
accounts with balances of 472.494 million; 38.008
million; 14.284 million; 32.094 million; 533.386
million, 98.851 million, 84.124 million, 54.874
million and 685.522 million, respectively, cannot be
ascertained due to, among others:
2.
The accuracy of the Cash-in-Bank account is

affected in view of the unrecorded reconciling
items representing Bank Debit Memo, loan
amortization, interests and fees per bank
reconciliation statements in the total amount of
162,338,977.02 as of December 31, 2013
thus, overstating the Cash in Bank account by
the same amount.
The City Accountant shall record the reconciling
items in the subsidiary ledger to reflect the
adjusted balances following the preparation of
the Bank Reconciliation Statements of the
succeeding months. The corresponding journal
entry voucher should be drawn and a copy
furnished this Office to effect the recording of
the adjustments.
Unrecorded debit memos and loan amortization

reconciling items between bank and books
affecting the Cash-in-Bank account in the total
amount of 162,338,977.02;
Out of the balance of Advances to Officers and
employees of 38,008,153.83: 73% or
27,865,680.42 29,377,891.83 are already 1
year to 32 years past due as of December 31,
2013;
Gasoline, oil and lubricants Inventory amounting

to 32,094,180.33 are already consumed but
still reflected as part of the asset due to the
failure to prepare the Requisition Issue Slip duly
supported with the Report of Fuel Consumption,
Monthly Report of Official Travels and Drivers
Trip tickets;
Payments of loan amortization due the DBP and

LBP in the total amount of 128,235,834.11
were not recorded which resulted in the
overstatement of the Loans Payable - Domestic
account and overstatement of the Cash in Bank
account.
Management should require the City Accountant
to:
Prepare JEV to take up in the books the
payment of loan amortization and copy
furnished our office;
Review and analyze the account balances of
each promissory note and prepare the proper
adjustments, if any;
Loans amounting to 5,949,559.59 were

granted to borrower-cooperatives that have
already been dissolved; non-reconciliation of
records maintained by the City Accountant and
City Agriculturist; and due to erroneous
recording of loan repayments of 717,740.00 in
the Trust Fund instead of in the General Fund;
Maintain a separate Subsidiary Ledger for each

of the Promissory Note; and
Payables to creditors and officers and

employees without valid supporting documents
amounting
to
98,851,473.76
and
84,124,281.43, respectively;
Payments of loan amortization in the total
amount of 128,235,834.11 and the
corresponding interest of 16,489,089.89 were
not recorded;
Understatement of Due to Other NGAs of
1,892,446.42 due to error in recording the
payment of work accomplished for a LGSF
project; and
Provide an appropriation that is sufficient to

cover the payment of the loan amortization of
the principal and the interests due.
Interest payments in the total amount of

16,489,089.89 for the year 2013 were under
recorded resulting in the understatement of the
interest expense (952) account and
overstatement of Cash in Bank (111) account.
Management should direct the City Accountant
to:
Improper recording of the City Commercial

Center (C3) Building into other account titles
totaling 253,290,988.31.
Provide data on the breakdown of the interest

paid per promissory note;
540
Effect the recording of the interest payments

made which were actually deducted from the
account maintained by the City with the bank by
drawing the corresponding Journal Entry
Voucher (JEV) duly supported with the
obligation Request and copy furnished our
office; and
Maintain a Subsidiary Ledger for the interest
expense per promissory note.
Management shall submit the GAD Plan and

Budget to the DILG for review and approval.
The general guidelines as well as the
submission of the GAD Plan and Budget and
Accomplishment Report as provided for in Joint
Memorandum Circular No. 2013-01 shall be
complied.
Policies and procedures on the utilization,

accounting and reporting guidelines on the
unexpended balance of the LDRRMF of
previous years were not complied as required
under applicable NDRRMC, DBM, DILG and
COA issuances resulting to incurrence of
irregular expenditures totaling 10,456,183.11
and 49,931,909.17, respectively.
The policies and procedures in the utilization of

the unexpended balance of the LDRRMF of
previous years should be strictly observed.
Expenditures to be charged to the special trust
fund should be related to the disaster risk
reduction management projects, programs and
activities. The accounting and reporting
guidelines for the transfer, receipt and
disbursement of the unexpended balance of the
LDRRMF should be strictly followed.
Consequently, the unexpended balance of the
LDRRMF of the previous years totaling
49,931,909.17 should be transferred to the
Trust Fund books.
The Gender and Development (GAD) Plan and

Budget was not submitted to the Department of
Interior and Local Government (DILG)) for
review and approval and did not clearly identify
the gender issues and the target vis-a vis the
results in the GAD Accomplishment Reports
were not quantified thus, gender responsiveness
of the PPAs cannot be easily determined and
evaluated.
The total obligations incurred for Confidential

and Intelligence Expenses exceeded by
2,990,040.00 the limitations set in
1999 of the DILG and the appropriations by
3,000,000.00 resulting to the reduction of
appropriations for other programs and the
incurrence of overdraft in appropriations,
respectively.
The City Budget Officer shall be guided by the
limitation set forth in Memorandum Circular No.
99-65 in the preparation of the budget for
confidential and intelligence expenses. On the
other hand, the applicable provisions of
Republic Act No. 7160 and COA Circular No.
91-368 on the incurrence of obligations shall be
strictly adhered to.
Out of the 152 projects identified in the Annual

Investment Plan to be funded out of the 20%
Local Development Fund, only 15 or 10% was
implemented while 55 were not yet started, 48
realigned, 23 on-going, and 11 bidded/to be
bidded thereby depriving the intended
beneficiaries of the benefits that could have
been derived from those projects.
3.

Recommendations
Implemented
Not Implemented
We recommended the following:

The City Planning and Development Coordinator
and the City Development Council shall monitor
the implementation of the projects as
incorporated in the Annual Investment Plan;
26
4
11
11
CITY OF ZAMBOANGA
A. BACKGROUND
The City Engineer shall coordinate with the

departments concerned to fast track the
implementation of the projects; and
1. Legal Basis
The Local Chief Executive shall ensure

compliance with the responsibilities provided for
in paragraph 5.0 of DILG and DBM Joint
Circular No. 2011-1 to achieve desirable socioeconomic development and environmental
outcomes.
LOA 272
September 15, 1911
2. Key Officials
City Mayor
City Treasurer
City Accountant
541
Hon. Ma. Isabelle C. Climaco

Ms. Soldedad L. Li
Ms. Sylvia P. Binario
Ensure that controls are in place and are

working effectively, to minimize if not completely
avoid suspension, termination or abandonment
of infrastructure projects. Determine validity of
long outstanding advances accounts, verify and
reconcile with CEO the account balances of
contractors; review entries in the SL to
determine accuracy of the records; further
analyze and verify contractors accounts with
negative balances in the books of accounts; and
prepare the necessary correcting/adjusting
entries resulting from further verification and
analysis of the accounts.
Permanent
Co-terminus
Elective Officials
1,598
1,576
18
3,192
4. No. of Barangays
98
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
2012
10,447,228
821,456
9,625,772
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
2012
2,610,157
2,015,743
594,414
Variance
9,644,569
636,342
9,008,227
802,659
185,114
617,545
Variance
2,142,283
1,514,488
627,795
We recommended that the OCE determine

proper disposition of aforementioned projects
and take immediate and appropriate action
thereon; properly evaluate the contractors
request for deductive change order and take
the necessary steps to facilitate the preparation
and submission of pertinent documents within
reasonable period; closely
follow-up and
monitor the processing and/or settlement of
pending accounts of
contractors; and,
henceforth, conduct thorough preliminary and
detailed engineering in accordance with the
itemized schedule of detailed engineering
activities, and the works included under detailed
engineering to ensure that approved plans and
specifications are free of defects.
467,874
501,255
(33,381)
Cash Flows
(In Thousand Pesos)
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Balance Beg.
Cash Balance End
2012
Variance
817,286
885,553
(68,267)
(1,282,017)
(1,145,983)
(136,034)
(464,731)
2,872,874
2,408,143
(260,429)
3,133,303
2,872,874
(204,302)
(260,429)
(464,731)
C. RESULTS OF AUDIT
1.
A qualified opinion is rendered on the fairness of the

presentation of the financial statements due to some
exceptions as incorporated in the Annual Audit
Report of the City.
2.
Prior years Advances to Contractors of

20,681,789.87 have not been recouped or
recovered in due time in view of noncompletion/non-implementation of the projects
on account of suspension, termination or
abandonment thereof, and non-filing by
contractors of their final claims within
reasonable time.
Fifteen (15) projects worth 30,428,454.00

could not be fully accomplished in accordance
with approved plans and specifications as the
actual or available space on project sites do not
conform with that in the approved plans, which
could also be attributed to inadequate detailed
engineering or lack of proper on-site inspection.
The long stale checks worth 676,105.65 had

remained in the list of outstanding checks for
years, while long reconciling items in the Cash
in Bank Local Currency Current Account
(LCCA) in the net amount of 41,181.86
remained unrecorded due to absence of
Comply with the requirements provided for the
cancellation of stale checks; replace stale
checks following the prescribed procedures;
draw the appropriate Journal Entry Voucher to
record cancellation or replacement of stale
checks; determine validity of the transactions
related to long stale checks; and institute
effective monitoring system to ensure that stale
checks are immediately traced and verified, and
adjustments are prepared to update and correct
accounting records.
542
The Report on PDAF Utilization and Balances

differ from that shown in PDAF Subsidiary
Ledger (SL) of 7 legislators by 16,289,567.90,
thus, casting doubts on the accuracy of the
Report.
Require the concerned personnel to thoroughly
analyze PDAF accounts, update and reconcile it
with related records, and thereafter prepare the
necessary journal entries to record the
reconciling items in the respective SLs to come
up with correct PDAF balances.
PDAF balances as of December 31, 2013

remained unreverted to the unappropriated
surplus despite the Supreme Courts
pronouncement that the remaining PDAF funds
shall not be disbursed/released but instead
reverted to the general fund.
For the Accounting Office to establish the
correct PDAF balances of payable accountPDAF as soon as possible to facilitate reversion
thereof to the unappropriated surplus as
mandated.
3.

Recommendations
Implemented
Not Implemented
15
3
2
10
543
C. RESULTS OF AUDIT
X NORTHERN MINDANAO
1.

following:
PROVINCE OF BUKIDNON
1.
Accounts Payable would have been lesser by

133,737,587.00 due to premature recognition of
appropriation from the 20% Development Fund
earmarked for financial assistance to various
municipalities and barangays as liability.
2.
Due from NGOs/POs, Due from LGUs and

Government Equity would have been more by
had management rectified the entries (JEVs)
made relative to financial assistance granted to
various NGOs/POs and other LGUs in CY 2012 in
the amounts of
5,151,660.00 and
78,495,565.25, respectively,
as outright
expense.
3.
Had management recorded in the books various

transferred/donated property received from DOHCHD totaling 7,111,225.61, the Property, Plant
and Equipment and Government Equity accounts
would have been more.
4.
The correctness of the reported 19,602,204.73

ending running balances of various Priority
Development Assistance Funds downloaded to the
province lodged under Due to NGAs account is
doubtful
because of unreconciled material
discrepancy.
5.
The correctness, validity and existence of Property,

Plant and Equipment account valued at
1,546,334,788.00 as at December 31, 2013 has
not been substantially established.
2.
Recording of Financial Assistance granted to

NGOs/POs and LGUs totaling 5,151,660.00 and
78,495,565.75, respectively, were directly
charged to the Expense Account, Subsidy to
NGOs/POs/LGUs
instead
of
Due
from
NGOs/POs/LGUs, contrary to the provisions of
2004 and COA Circular No. 2007-001 dated
October 25, 2007.
A. BACKGROUND
1. Legal Basis

March 10, 1917
2. Key Officials
Provincial Governor
Hon. Jose Ma. R. Zubiri, Jr.

Ms. Teodora D. Dinlayan
Ms. Richel R. Okit
Permanent
Co-terminus
Elective Officials
1,350
1,180
15
2,545
20
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
2012
3,082,994 3,114,258
1,025,823 1,090,011
2,057,171 2,024,247
2012
2,067,166 1,852,730
1,970,037 1,888,220
97,129 (35,490)
Variance
(31,264)
(64,188)
32,924
Variance
214,436
81,817
132,619
Cash Flows
(In Thousand Pesos)
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
2012
Variance
59,184
350,267
(291,083)
(30,687)
(55,697)
25,010
(47,154)
(47,154)
(18,657)
247,416
1,091,880
844,464
1,073,223 1,091,880
(266,073)
247,416
(18,657)
Adhere to the provisions of COA Circular No. 2007001 in the granting of funds to NGOs/POs.
Record each transaction to the proper accounts
consistent with COA Circular No. 2004-008.
544
The validity, accuracy and existence of the

Property, Plant and Equipment account amounting
to 1,546,334,878 could not be easily ascertained

due to inadequate supporting subsidiary records
and the non-reconciliation of the accounting and
PGSO records.
Require the Inventory Committee to conduct
physical inventory taking of all fixed assets of the
province as basis for reconciliation with accounting
records in compliance with COA Circular No. 80124 and Section 124 of the Manual on the NGAS
for LGUs as prescribed under COA Circular No.
2001-003.
3.
7
4
1
2
1.
Permanent
Co-terminus
Elective Officials
605
10
969
5
92,869
(8,064)
(128,585)
(92,984)
(35,601)
(43,780)
143,877
100,097
(115)
143,992
143,877
(43,665)
(115)
(43,780)
Acquisition of some supplies, medicines and

equipment were made without the execution of
either a Written Contract or by Purchase Order.
We recommended that Management shall strictly
follow the procedural guidelines provided under
GPPB Resolution No. 09-2009 and the arbitrary
assignment of control numbers must be
discontinued.
The management failed to strictly monitor and

enforce various implementing agencies to submit
liquidation reports on the utilization of inter-agency
fund transfers contrary to Sec. 4.6, 4.7 and 4.9 of
COA Circular 94-013 dated December 13, 1994.
Send demand letters to the heads of the recipient
agencies to submit report on the utilization of funds
entrusted to them and refrain from granting
additional fund transfers to implementing agencies
with outstanding balances without the liquidations of
the previous ones.
Financial Position
(In Thousand Pesos)
538,530
198,012
340,518
84,805
354
2012
Variance
512,749
168,751
343,998
2012
2.
Hon. JurdinJesus M.
Romualdo
Ms. Nida O. Salon
Ms. Mercedes B. Amora
2013
29,387
23,312
6,075

statements for failure to record twenty-five (25) dairy
cows totaling 3,500,000.00.
2. Key Officials
Assets
Liabilities
Equity
Variance
C. RESULTS OF AUDIT

June 18, 1966
307,953
296,191
11,762
2013
A. BACKGROUND
Provincial Governor
278,566
272,879
5,687
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
PROVINCE OF CAMIGUIN
1. Legal Basis
2012
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
Cash Flows
(In Thousand Pesos)

Recommendations
Implemented
Not Implemented
(In Thousand Pesos)
2013
Variance
(25,781)
(29,261)
3,480
545
3.

Recommendations
Implemented
Not Implemented
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
4
2
0
2
PROVINCE OF LANAO DEL NORTE

July 4,1959
Hon. MohamadKhalid Q.
Dimaporo
Ms. Mildred J. Hingco
Ms. Lucia D. Putol
Permanent
Temporary/Casual/
Contractual/Co-terminus
Elective Officials
2013
2012
540
15
953
Interest on several time deposit accounts totaling

62,396,463.61 were not recorded; and
Payments of the loan in the form of livestock

amounting to 34,170,253.89 could not be
substantiated in the absence of supporting
documents.
2.
The failure of the Accounting Office to

prepare/update the required monthly Bank
Reconciliation Statement (BRS), in violation to
Section 74 of P.D. 1445, did not allow us to
determine the reliability of the Cash in-Bank
balances of the funds of the Local Government Unit
amounting to 806,594,876.61.
Variance
172,853
64,089
108,764
(In Thousand Pesos)
2013
2012
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
888,068
798,636
89,432
795,746
696,476
99,270
92,322
102,160
(9,838)
2013
2012
Variance
157,678
284,349
(126,671)
(126,807)
(123,320)
(3,487)
Update the preparation of the Bank Reconciliation,

reconcile long outstanding reconciling items
between the balances appearing in the records of
the bank and of the agency to attain reliability of the
Cash in-Bank account and submit the Bank
Reconciliation Statement monthly as required in
Section 74 of P.D. 1445.
Variance
Cash Flows
(In Thousand Pesos)
Cash from
Cash from
Cash advances with a balance of 29,367,447.13

remained unliquidated;
398
22
2,401,873
433,387
1,968,486
(94,330)
146,743
52,413
Financial Position
(In Thousand Pesos)
2,574,726
497,476
2,077,250
146,743
884,704
1,031,447
Bank Reconciliation Statements consisting of thirty

four accounts totaling 806,594,876.61 were not
prepared/updated, reconciled and submitted;
Assets
Liabilities
Equity
52,413
1,031,447
1,083,860
2. Key Officials
35,827

of presentation of the financial statements of the
Provincial Government of Lanao del Norte as of
December 31, 2013, due to the following reasons:
A. BACKGROUND
Provincial Governor
(14,286)
C. RESULTS OF AUDIT
1.
1. Legal Basis
21,541
546
The failure of the Accounting Office to record

the interest income on several Time Deposit
Accounts totaling 62,396,463.61, in violation to
Sections 111 and 112 of P.D. 1445 did not allow us
to determine the reliability of the Cash in-Bank,
Time Deposit account as of yearend. Consequently,
the unrecorded interest on time deposits resulted to
understatement of the Cash in-Bank, Time Deposit
and Interest Income accounts in the financial
statements.
PROVINCE OF MISAMIS OCCIDENTAL
Require the Provincial Accountant to secure a copy

of updated Certificate of Time Deposit/Passbook
from the Provincial Treasurer and adjust/record the
interest earned from the time the account was
opened to attain reliability of the carrying amount of
the Cash in-Bank, Time Deposit account.
A. BACKGROUND
1. Legal Basis
Cash Advances granted to officials and employees

totalled 29,367,447.13, remained unliquidated
contrary to COA Circular No. 97-002. Additional
cash advances were granted prior to settlement of
previous cash advances in violation to Section 89 of
PD 1445. Consequently, the unliquidated accounts
resulted to understatement of the expense account
and overstated the net income and asset accounts.
2. Key Officials
Provincial Governor
Permanent
Co-terminus
Elective Officials
896
15
1,714
14
Payment from Lanao Foundation, Inc., of loan and

interest totaling 34,170,253.89 through delivery of
livestock from a loan granted by the agency could
not be validated due to non-submission of
supporting documents at yearend. The absence of
inspection and valuation by COA of the dispersed
cattle due to deficient documents cast doubt on the
applied value of the payments and the balance of
the Loans Receivable and Interest Receivable
accounts.
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
2012
1,311,810
598,284
713,526
Variance
1,339,483
676,185
663,298
(27,673)
(77,901)
50,228
(In Thousand Pesos)
2013
2012
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
853,571
839,213
14,358
745,150
790,699
(45,549)
2013
2012
30,940
53,185
(22,245)
(62,346)
(99,284)
36,938
(31,406)
396,928
365,522
(46,099)
443,027
396,928
14,693
(46,099)
(31,406)
Variance
108,421
48,514
59,907
Cash Flows
(In Thousand Pesos)

Recommendations
Implemented
Not Implemented
803
Require the Accountant to submit religiously the

financial reports and supporting documents
evidencing the transactions observing the deadline
set in COA Circular No. 95-006, to facilitate and
achieve timely conduct of audit.
3.
Hon. Herminia M.
Ramiro
Ms. Elma B. Gula
Atty. Helen E.
Tenchavez
Instruct the Accountant to demand the liquidation of

all cash advances granted to officials and
employees which remained unsettled after the
prescribed period and stop the grant of additional
cash advances to officials and employees unless
the previous cash advance is first settled pursuant
to Section 89 of P.D. 1445. Consider filing of
appropriate charges to officials and employees with
unliquidated cash advances after formal demand
has been made pursuant to Section 8, Rule V of
CSC Resolution No. 04-0676, as amended.

November 2, 1929
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
12
8
4
547
Variance
C. RESULTS OF AUDIT
1.

statements of the Province of Misamis Occidental for the
period ended December 31, 2013. Inventory accounts
totaling 59,141,601.83 remained constant during the
year for failure of the province to prepare the required
Summary of Supplies and Materials Issued contrary to
Section 121 Volume I of NGAS.
2.
The Provincial Government failed to fully implement

the provisions of COA Circular No. 97-002 resulting
in a substantial balance of unliquidated cash
advances amounting to 29,708,512.11 despite
adopting significant measures to lessen outstanding
prior years' balances.
Require Non-Government Organizations to submit

liquidation reports on funds received from the
province as provided in COA Circular No. 2007-001
dated October 25, 2007. Memorandum of
Agreement (MOA) must provide stipulations as to
reporting and submission of liquidation reports to
the province by the implementing agencies/LGUs.
3.
10
6
0
4
PROVINCE OF MISAMIS ORIENTAL
Medicine supplies amounting to 3,995,401.04

were procured out of the cash advances granted to
some hospital personnel to ensure its availability
due to the delay in the delivery/receipt of
requisitions of various supplies of medicines from
MOPH and district hospitals in violation of RA 9184.
A. BACKGROUND
1. Legal Basis
Revisit the procurement process on drugs and

medicines to determine the flaw of existing
procurement system. Instruct all officials concerned
to act promptly on all requisitions for drugs and
medicines or must be treated as top priority. Direct
the Department Heads concerned to regularly
monitor as to the status of all purchase requests for
medicines to be acted upon in order to ease up
delay in the procurement process.

Recommendations
Implemented
Not Implemented
Instruct the Accounting Personnel assigned to

facilitate the posting of liquidations submitted by
officers and employees concerned and enforce the
liquidation of cash advances thru withholding of
payment if any money due from the government.
Failure of the province to provide stipulations in the

Memorandum of Agreement (MOA) as to the
submission of liquidation reports by the recipients
on funds transferred to local government units
(LGUs) in the amount of 100,260,611.36
contravened COA Circular No. 94-103 dated
December 13, 1994.
Amendments Act No. 3777

November 28, 1939
2. Key Officials
Provincial Governor
Hon. YevgenyVincente B. Emano

Ms. Marilou M. Rivera
Ms. Wilma PolleyRugay
Permanent
Co-terminus
Elective Officials
Contracts for infrastructure projects amounting

52,636,505.33 were not submitted for review
within five (5) working days from the execution of
the contracts in violation to COA Circular No. 2009001 dated February 12, 2009.
Instruct the Provincial Accountant to desist from

processing claims on advance payments (15% of
the contract price) from the contractors pending
submission of all lacking documents as required by
the Technical Working Group. Require the Head of
Technical Working Group for close monitoring as to
the status of submission of all contracts for
infrastructure projects thereby facilitating request for
technical review and prompt inspection of projects.
1,205
831
15
2,051
23
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
548
2,553,639
975,819
1,577,820
2012
2,760,974
954,258
1,806,716
Variance
(207,335)
21,561
(228,896)
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
2012
property still included in PPE accounts and see to it

that COA Circular 2005-002, Section 79 of PD 1445
and other applicable accounting rules and
regulations is properly adhered to in treating these
items;
Variance
1,135,627
805,542
330,085
1,128,698
972,943
155,755
6,929
(167,401)
174,330
2013
2012
Variance
366,947
152,885
214,062
(105,863)
(105,604)
(259)
(43,640)
(49,694)
6,054
217,444
112,436
329,880
(2,413)
114,894
112,481
219,857
(2,458)
217,399
Investigate and trace properly the location of

property included in the inventory that were actually
not on hand and determine the person accountable
on such property; and require the Accounting Office
and the General Service Office to reconcile their
records and see to it that the discrepancies noted
should be immediately verified and adjusted.
Cash Flows
(In Thousand Pesos)
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.*
Cash Bal. End
*as reported
Explain and justify the payment against the 5%

LDRRMF of the purchase of the 25 units of
reconditioned Multicab, 23 units of which were
transferred to selected Barangays in various
Municipalities and in Gingoog City. Comply with the
preparation and submission of a report on the
sources and utilization of the LDRRMF to COA
every end of each month pursuant to COA Circular
No. 2012-002 dated September 12, 2012, for
verification/audit purposes.
C. RESULTS OF AUDIT
1.

of presentation of the financial statements due to:
Non-compliance in the granting, liquidation and

reporting of cash advance affects the huge balance
of unliquidated cash advance of 143,294,269.95
as of December 31, 2013, resulted in the nonrecording of expenses, salaries and wages and
overstatement of receivables account;
The accuracy of the cash in bank and cash

accounts totaling P 11,622,645.88 could not be
ascertained due to unrecorded reconciling items;
and
The incurrence of overdraft as of June 2013

resulted to unpaid statutory accounts of
596,698,345.74 with a net unremitted statutory
account of 12,859,194.76 as of December 31,
2013.
2.
Fully depreciated assets but still serviceable

amounting to 11,297,079 were not reclassified to
other assets account and Unserviceable Property
totaling 29,513,885.55, of which 57% or
10,432843.29 were unaccounted.
Utilization of the LDRRMF in the Purchase of

twenty-five (25) units reconditioned Suzuki Pick-up
type Multicab with aggregate cost of 4,225,000
were not in accordance with IRR of RA 10121
The 20% Development Fund was inappropriately

utilized for other purpose in the total amount of
80,031,197.57.
Direct the persons concerned to review the
utilization of the 20% Development Fund and
realign those that are not development related
items to the General Fund Proper and direct the
Accounting to make appropriate reclassification
entries of the ineligible disbursements from the 20%
Development Fund to the General Fund.
Doubtful Accounts Receivable of Misamis Oriental

Telephone System Inc. (MisOrtel) totaling
195,149,247.66 due to inaccurate/inadequate
accounting records and recording.
Require the Accounting and MisOrtel Management
to (a) conduct in depth analysis of outbound and
inbound revenues (b) fast track the reconciliation
of the Receivables, Other Deferred Credits and
Other Payable accounts; and (c) effect adjustments
in the books to correct account balances of the prior
years and current year;
Require the accounting to reclassify small value

items with more than one year serviceable life,
unserviceable property and fully depreciated
549
Ineligible expenses totaling 13,021,648.00 were

charged to Special Education Fund not in
accordance with DBM-DILG Joint Circular No. 01-A
dated March 14, 20000 and 1-B dated June 25,
2001.
(In Thousand Pesos)
2013
Require the Provincial School Board of Misamis

Oriental to comply strictly with the provisions of
Joint Circular No. 01 s. 1998 of the DBM, DECS &
DILG and Section 272 of RA 7160, that Special
Education Fund shall be utilized exclusively for the
purpose for which it was created to promote the
quality of service in every public schools.
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
Stop charging ineligible expenditures against the

Special Education Fund and strictly comply with the
provisions of DILG, DepEd and DBM Joint Circular
No. 01 s. of 1998. Require the Provincial
Accountant to reverse the charges to the General
Fund instead of Special Education Fund.
3.
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
41
22
13
6
1.

June 15, 1950
Hon. Oscar S. Moreno

Ms. Glenn Banez
Ms. Beda Joy B. Elot
2012
135,386
272,715
(137,329)
(102,959)
(215,739)
112,780
(117,461)
106,103
(223,564)
(85,035)
1,250,235
1,165,200
163,079
1,087,156
1,250,235
(248,114)
163,079
(85,035)
The existence and ownership of the Office /

Machineries / Transportation Equipment as part of
the partial physical count of Property, Plant and
Equipment (PPE) of 423.088 million compared to
the accounting records of 361.484 million or the
difference of 62.494 million rendered the PPE
account balances unreliable.
The validity of the Construction-in-Progress (CIP)

account totaling 924.766 million could not be
ascertained as this total was not reconciled to the
records of the City Engineers Office (CEO) of
70.587 million rendering the CIP account
2,354
864
20
3,238
Financial Position
(In Thousand Pesos)
2013
Variance
The 2013 fund transfers to the barangays of

195.372 million, 69,775,560.18 of which
pertains to prior years with no detailed list of
barangays concerned for the implementation of
projects the funding of which was taken from the 20
percent Development Fund (DF) were not liquidated
within the reasonable project implementation
period.
80
6,178,470 5,789,973
1,972,265 2,050,154
4,206,205 3,739,819
2012
Assets
Liabilities
Equity
2013
The book and bank reconciling items dating back in

2003, 2006 and years thereafter totaling 311.737
million have remained unadjusted thus affecting the
fair presentation and reliability of cash in bank
balance of 311.737 million.
4. No. of Barangays
218,899
69,829
149,070
2. Key Officials
Permanent
Co-terminus
Elective Officials
1,889,335
1,519,794
369,541
The Auditor rendered a disclaimer of opinion on the

the City Government of Cagayan de Oro City for the year
ended December 31, 2013, mainly due to the following:
A. BACKGROUND
City Mayor
City Treasurer
City Accountant
2,108,234
1,589,623
518,611
C. RESULTS OF AUDIT
CITY OF CAGAYAN DE ORO
1. Legal Basis
Variance
Cash Flows
(In Thousand Pesos)

Recommendations
Implemented
Not Implemented
2012
Variance
388,497
(77,889)
466,386
550
materially misstated
854.179 million.
with
the
difference
Coordinate with the SP to facilitate the prospective

implementation of specific eligible projects in the
AIP and in the annual appropriation ordinance or
ordinance for supplemental budget.
Any
processing of subsequent SPs authority/ies
whether individual or on group basis, for the
projects listed in generic terms in the annual budget
or supplemental budget to be implemented would
be cumbersome and needs additional time for
processing which resulted in the significant delay of
the projects implementation during the year or their
non-implementation thereof, and adding to the prior
years unimplemented projects to the detriment of
the constituents.
of
The accuracy of the balance of 865.353 million of

LongTerm Loan Payables account was doubtful
due to non-reconciliation of related bank-creditors
records and the subsidiary ledgers (SLs) for each
loan account resulting in the difference of 55.286
million.
2.
The validity of the Property, Plant and Equipment

(PPE) account totaling 2,646.668 million (which
exclude Public Infrastructure and CIP) as of
December 31, 2013 could not be ascertained as the
complete annual physical count of PPE was not
conducted resulting in the discrepancy of 62.494
million of the CGSOs PPE partial count of
423.088 million of Office / Machineries /
Transportation Equipment compared to the CAOs
record of 361.484 million, thus, rendering the PPE
account balances unreliable.
Direct the created Inventory Committee to conduct

physical inventory of all PPE of the City and
reconcile the pertinent balances of the City
Accounting Office and those of the General
Services Office, and continue the monthly
reconciliation of the records of both CAO and the
CGSO in order to synchronize their records and act
promptly on any discrepancy thereon.
Require the City Finance Committee and the City

Accountant to verify the corresponding available
cash in the amount of 72.85 million shown in the
SAAOB without details as to specific projects to be
implemented. Request the SPs authorization in
coordination with the CDCs identified priority
projects to be aligned with the DILG-DBM JMC No.
2011-001 so that the envisioned socio-economic
outcomes shall be achieved, and that Section 4
thereof on the projects which are ineligible under
the 20 percent DF shall be appropriated in the GF
Proper. Coordinate with the SP to facilitate the
prospective implementation of specific projects by
incorporating them in the AIP and in the annual
appropriation ordinance or ordinance for
supplemental budget.
The fund transfers to the barangays of 195.372

million for the implementation of projects funded
under the 20 percent Development Fund (DF) were
not yet liquidated contrary to Section 3.1 (pp. 10-11)
of COA Circular 2012-001 dated June 14, 2012,
integrating COA Circular No. 94-013 dated
December 14, 1994, and the covering Memoranda
of Agreement (MOA) by and between the City
Government and the concerned barangays which
did not specify the period of project implementation.
Demand from the concerned Punong Barangays
the immediate liquidation or return of all fund
transfers as the intended project thereon would
involve the implementation of 120-180 days more or
less, and any further delay of liquidation would
constitute an act of failure to render accounts
pursuant to Article 218 of the Revised Penal Code.
The CY 2013 appropriations under 20 percent DF

included a lump-sum of 74.385 million without
details as to specific projects to be implemented
and 1.258 million provided for ineligible
program/projects (or the total of 75.643 million)
notwithstanding Item 3 of DILG and DBM Joint
Memorandum Circular (JMC) No. 2011-1 dated
April 13, 2011, RA 7160 and its IRR/AO 270,
resulting in the non-implementation thereof to the
detriment of the constituents.
The book and bank reconciling items totaling

311.737 million have remained unadjusted thus
affecting the fair presentation and reliability of cash
in bank balance.
Direct the City Accountant to have a cut-off date of
June 30, 2013 of all reconciling items in order to
avoid the piling up of reconciling items in the
succeeding months, and to update the BRS
reconciliation on those in July, 2013 and months
thereafter. Revisit the internal control measures on
the bank reconciliation as affected by collections
and disbursements transactions, adopt measures to
ensure that procedures are in place at each step in
the process to ensure the reliability, prompt
accounting there for, regular reconciliation,
Infrastructure
projects
funded
by
2013
appropriations for 20 percent DF totaling 99.945
million were implemented under the SPs blanket
authority to the City Mayor, thus, lacked the SPs
budget authorization being an integral part of the
budget processes prescribed under RA 7160,
contrary to COA Memorandum No. 2010-014 and
Section 9.1 of COA Circular No. 2012-001.
551
observance of period ending cut-off procedures to

ensure recognition in correct period, among others.
RIS/distribution
beneficiaries.

LongTerm Loan Payables account as of
November 30, 2013 was doubtful as the CAOs
records were not reconciled to those of the bankcreditors and the subsidiary ledgers (SLs) for each
loan account were not updated resulting in the
difference of 55.286 million contrary to Section
55, Volume III of Government Accounting and
Auditing Manual (GAAM), and Section 112 of
Presidential Degree 1445.
Various departments of the City Government

procured supplies, materials and equipment without
preparing their respective PPMP for their different
programs, projects and activities (PPAs) since the
Bids and Awards Committee (BAC) did not follow
up the submission of same to be consolidated into
an APP contrary to Section 7 of the Revised IRR of
R. A. 9184 or GPPB Resolution No. 03-2009 as
amended.
Require the departments/end-user offices to submit
the PPMP in September of the budget year to the
BAC Secretariat which shall consolidate the same
in coordination with the City Budget Officer for the
funding allocation, into the Citys consolidated APP
for the LCEs approval and integration in the LCEs
executive budget, and observe the Sections 7.3.5
and 7.4 of the IRR, and other related issuances in
the APP subsequent updating/revision considering
the approved appropriation.
acknowledged
by
the
The PDAF projects totaling 8.240 million received

in 2010 to 2013 were not implemented, thus,
depriving the constituents of the benefits that could
be derived from the project.
Implement the intended project of each PDAF
release and require the designated department
head to submit periodic reports on the status of
program/project implementation. Direct the City
Planning and Development Coordinator to collate
the reports of the implementing departments for
monitoring and evaluation purposes; Release to the
Chief of Hospital, NMMC the total amount of
150,000 which was intended for the indigent
patients, and request him to furnish the City
Accountant of the report of disbursements on the
implementation thereof as required under COA
Continue obtaining the verifiable documents to

support the recording and reconciliation; Update
properly the subsidiary ledger for each loan account
and ensure that periodic reconciliation thereof with
the creditor-banks is performed regularly to correct
promptly any discrepancy based on verifiable
list
Financial assistance totaling 7.286 million granted

to 80 barangays were debited to liabilities
(Accounts 401 and 418), subsidies (Accounts 874
and 876) and expense (Accounts 969) accounts
instead of Due from LGU (138) contrary to COA
resulting in erroneous presentation of affected
liability and expenses accounts in the financial
statements. Said financial assistance for the
maintenance and operating expenses of the
barangays were not liquidated contrary to Section
3.1 (pp. 10-11) of COA Circular No. 2012-001
integrating COA Circular No. 94-013.
Require the City Accountant to record financial
assistance to barangays under asset account Due
from LGUs (138) in the books of accounts; based
on the amounts authorized under the appropriation
ordinance; Direct the concerned Punong Barangays
to submit liquidation documents for review and
evaluation, and for accounting purposes so that the
affected accounts are presented in the financial
statements; and Henceforth, require the City
Budget Officer to integrate all financial assistance,
aids and subsidies into only one consistent account
in LBP forms in order to facilitate funds
implementation and monitoring, and fixing of
accountability thereof.
The distribution of drugs and medicines totaling

20.419 million to Rural Health Units and
beneficiaries were not monitored properly by the
City Health Office (CHO), and not recorded in the
books of accounts as expense as the inventory was
issued contrary to the accounting regulations
provided under Section 121 of the NGAS Manual
Volume 1, hence the Medical, Dental and
Laboratory Supplies Inventory account is apparently
overstated.
Require the Pharmacist to submit the RIS or the

distribution list of Drugs and Medicines as
acknowledged by the recipient-RHUs, and the
weekly SSMI so as to support the recording of
issuances as expense pursuant to Section 121 of
NGAS Manual Vol. 1; and RHUs to submit the
The City Government failed to formulate their

Annual GAD Plan for the CY 2013, contrary to Joint
Circulars Nos. 2012-01 and 2004-1, thus utilizations
and expenditures for GAD activities may have failed
to resolve Gender Issues and achieve Gender
Mainstreaming.
Comply strictly with the provisions of Joint Circular
No. 2004-1 of the DBM, NEDA and the NCRFW
552
Cash Flows
(In Thousand Pesos)
and Joint Circular No. 2012-01of the PCW, NEDA

and DBM relative to the annual preparation of GAD
Plan and Budget and in assigning Focal Persons
who will advocate for, coordinate, guide and
monitor the development and implementation of the
agencys GAD Plan and GAD-related programs,
activities and projects.
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End

Recommendations
Implemented
Not Implemented
30
7
6
17
A. BACKGROUND
April 12, 2007
2. Key Officials
Honorable Alfredo Q. Tan
Ms. Elisa R. Tan
Mr. Democrito G. Bacasmot
Permanent
Co-terminus
Elective Officials
4. No. of Barangays
2013
194,780
14,584
180,196
(In Thousand Pesos)
2013
2012
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
223,844
110,818
113,026
248,189
151,347
96,842
(14,607)
(65,220)
(16,845)
(48,375)
(687)
687
32,163
144,423
176,586
94,458
49,965
144,423
(62,295)
94,458
32,163

LongTerm Loan Payables account as of
December 31, 2013 was doubtful as the City
Treasurers Office and Accounting Office failed to
perform a reconciliation of its records with the
National Housing Authority, contrary to Section 55,
Volume III of Government Accounting and Auditing
Manual (GAAM), and Section 112 of Presidential
Decree 1445.
109
236
11
356
15
2012
111,990
Direct the CTO to make representation with the

NHA to request the pertinent documents, its loan
computation and application of payments, and prior
years statements of accounts, and require the City
Accountant to trace the discrepancies /
unreconciled balances of the Citys loans and
ensure the periodic reconciliation thereof in order to
avoid any further discrepancy.
Financial Position
(In Thousand Pesos)
266,754
14,224
252,530
97,383
2.
Assets
Liabilities
Equity
Variance

of the presentation of the Financial Statements as of
December 31, 2013 since the validity and existence of
Property, Plant and Equipment (PPE) accounts worth
89.465 million could not be ascertained despite the
alternative procedures applied on those PPE which
physical existence can be readily identified because of
the failure of the City Government to submit the Report
on the Physical Count of Property, Plant and Equipment
(RPCPPE) at year-end which should be reconciled to the
property cards and the subsidiary ledger balances.
CITY OF EL SALVADOR
City Mayor
City Treasurer
City Accountant
2012
C. RESULTS OF AUDIT
1.
1. Legal Basis
2013
Variance
71,974
(360)
72,334
Variance
24,345
40,529
(16,184)
The validity and existence of PPE accounts worth

89.465 million could not be ascertained because
the City Government failed to maintain property
cards and to submit the reconciled Report on the
(RPCPPE) at year-end contrary to Section 124 of
NGAS Manual, Volume I.
Accelerate the conduct of physical inventory taking
of all PPEs, prepare and reconcile inventory results
553
CITY OF GINGOOG
with RPCPPE, and subsidiary ledgers in the

Accounting Office pursuant to Section 124 of NGAS
Manual (COA Circular 2002-003).
A. BACKGROUND

Management Officer (LDRRMO) failed to submit the
(DRRMF) for the year 2013.
1. Legal Basis
2. Key Officials
Advise the LDRRMO to strictly observe the

submission of a copy of LDRRMFIP and the
monthly Report on the Utilization of LDRRMF thru
the LDRRMC and Local Development Council to
the COA.
City Mayor
City Treasurer
City Accountant
Permanent
Co-terminus
Elective Officials
4. No. of Barangays
654
1,470
15
2,139
79
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
The GAD Plan for CY 2013 was not submitted to

support the GAD appropriated amount of 21.4338
million for GAD-related activities contrary to Joint
Circular No. 2004-1 of the Department of Budget
and Management (DBM), National Economic and
Development Authority (NEDA) and National
Commission on the Role of Filipino Women
(NCRFW) dated April 5, 2004.
Create a focal person to take charge of GAD Plan
which conforms to Joint Circular 2004-1 dated April
5, 2004 in order to ensure the identification of
prioritized issues and concerns and facilitate the
responsive implementation thereof.
1,525,423
345,302
1,180,121
2012
1,519,945
311,992
1,207,953
(In Thousand Pesos)
2013
2012
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
553,417
539,462
13,955
525,343
477,906
47,437
2013
2012
Variance
5,478
33,310
(27,832)
Variance
28,074
61,556
(33,482)
Cash Flows
(In Thousand Pesos)
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End

Recommendations
Implemented
Not Implemented
Hon. Marie L.Guingona

Ms. Aurelia P. Chan
Mr. Benito D. Empalmado
Appropriations totaling 58.250 million for 2011 2013

programs
/
projects/
activities
(PPAs)remained unimplemented / unutilized
contrary to Section 18 of R. A. 7160, thus, depriving
the intended beneficiaries of the delivery of basic
services and the provision of adequate facilities for
which these funds were intended to be
implemented.
Fast track the implementation of fully funded PPAs
in order to preclude additional or incremental cost in
the prosecution of the projects, and coordinate with
the City Mayor, City Planning Officer in identifying
the fully funded projects which are no longer viable
for the subsequent realignment of the amounts to
the identified priority projects of the City.

June 18, 1960
4
3
0
1
554
Variance
21,153
(45,077)
66,230
(59,030)
(59,468)
438
(18,866)
57,936
(76,802)
(56,743)
491,538
434,794
(46,609)
538,147
491,538
(10,134)
(46,609)
(56,744)
C. RESULTS OF AUDIT
1.
monthly Report on the Utilization of LDRRMF as

required under COA Circular No. 2012-002.
Instruct the LDRRMO to strictly comply with COA

Circular No. 2012-002 on the preparation of a
separate LDRRMFIP in the ensuing year; and
require the City Accounting Office to submit the
monthly Report on the Utilization of DRRMF for
proper monitoring of the disbursements of said
fund.

statements of the City Government of Gingoog for the
year ended December 31, 2012, mainly due to the
Construction-in-Progress (CIP) account totaling
433.887 million as of December 31, 2013 was doubtful
due to non-reconciliation of records of City Engineers
Offices lists of ongoing projects of 43.450 million or a
difference of 390.437 million, thus, rendering the CIP
accounts materially misstated contrary to Section 50
NGAS Manual.
2.
The Construction-in-Progress (CIP) account

totaling433.887 million as of December 31, 2013
was doubtful due to non-reconciliation of records of
City Engineers Offices lists of ongoing projects of
43.450 million or a difference of 390.437 million,
thus, rendering the CIP accounts materially
misstated contrary to Section 50 NGAS Manual.

Recommendations
Implemented
Not Implemented
CITY OF ILIGAN
A. BACKGROUND
Require the City Engineers Office (CEO) to locate

the files and documents including the final
inspections and acceptance of projects completed
and advise the City Accounting Office (CAO) to
update its subsidiary records supporting the
transactions booked as CIP for purposes of
ascertaining the existence and propriety of
accepted projects. Also direct the CAO to close
completed and accepted projects to the appropriate
asset accounts, and record them in the registry of
public infrastructures pursuant to Section 50 of
COA Circular No. 2002-003. However, completed
public infrastructures funded out of a loan shall be
closed to the Government Equity account only upon
full payment of the loan.
1. Legal Basis

June 16, 1950
2. Key Officials
City Mayor
City Treasurer
City Accountant
Hon. Celso G. Regencia

Ms. Louela S. Maybituin
Mr. Raymundo E. Clavano
Permanent
Co-terminus
Elective Officials
Fund transfers to NGOs/POs amounting to 7.356

million was not fully liquidated contrary to COA
4. No. of Barangays
Require the Head of City Agricultures Office to

monitor and conduct inspection on various projects
accomplishment and render an inspection report
thereon. Help and assist in demanding full
accounting on the transfer of funds and direct the
City Accounting Office to send demand letters to
the head of recipient NGOs/POs to submit the
liquidation reports so that the account 138- Due
from NGO/PO could be closed, and other affected
accounts could be recorded.
11
7
0
4
1,226
5,818
16
7,060
44
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
4,936,276
1,626,628
3,309,648
(In Thousand Pesos)
2013

Management Office (LDRRMO) did not prepare the
Fund Investment Plan (LDRRMFIP) and submit
Income (incl.
subsidies & extra
Items)
555
1,693,508
2012
4,798,310
2,046,485
2,751,825
2012
1,168,752
Variance
137,966
(419,857)
557,823
Variance
524,756
Expenses
Net Income
1,174,931
518,577
1,029,997
138,755
2013
2012
144,934
379,822
Direct the Accounting Department to extensively

reconcile the details of the accounts in the balance
sheet and thereafter prepare the adjusting journal
entries subject for the review of the auditor to
ensure conformity and correctness.
Cash Flows
(In Thousand Pesos)
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
Variance
444,716
(172,128)
616,844
(93,860)
(31,746)
(62,114)
(274,419)
340,697
(615,116)
76,436
1,425,142
1,501,579
136,824
1,288,319
1,425,142
(60,388)
136,823
76,437
Ensure that liquidation of cash advances are

promptly made and impose the penal sanctions
provided by law for failure to render an account. In
this regard, unliquidated cash advances 60 days
and over should be immediately reported on or
returned.
C. RESULTS OF AUDIT
1.

statements based on the examination conducted which
is in accordance with the applicable laws, rules and
regulations and the generally accepted auditing
standards set forth by the City of Iligan.
2.
The account Cash Disbursing Officers totaling

13,991,975.21 drawn and granted for specific
purpose and time bounded activity were not
liquidated on time and had become dormant in
violation of Sec. 89 of PD 1445 and COA Circular
No. 97-002.
3.
32
9
9
14
CITY OF MALAYBALAY
A. BACKGROUND
1. Legal Basis
The Construction in Progress (CIP) accounts

totaling 1,009,286,975.06 particularly public
infrastructures for use by the general public were
not closed to the appropriate accounts upon
completion of the project and were not transferred
to their respective registries and closed to the
Government Equity account at the end of the year.

March 22, 1998
2. Key Officials
City Mayor
City Treasurer
Hon. Ignacio W. Zubiri

Mr. Danilo D. Lino-ay
City Accountant
Ms. Rica P. Carcueva
Require the Head, Accounting Department to

immediately adjust the accounts by drawing the
Journal Entry Voucher to take up the entries and
simultaneously maintain the appropriate Registries
of Public Infrastructures.

Recommendations
Implemented
Not Implemented
Compel all accountable officials to produce without

delay their reports of disbursements together with
supporting documents and prepare the required
Liquidation Reports. Also, require the immediate
refund of all unused cash advances.
Cash Advances for travel amounting to

5,109,526.45 were not liquidated as soon as
travels were undertaken and completed. The
manner of liquidation by payroll deduction in small
amounts is an indication that claimants had not
officially completed the travel and could not produce
official documents as proof of valid/official travel.
Permanent
Co-terminus
Elective Officials
Accounts Payable of more than five (5) years and

over amounting to 6,226,095.35 were not
reverted to the surplus accounts while negative
balances of said account amounting to
452,452.61 were not accordingly adjusted.
4. No. of Barangays
556
581
1,143
154
1,747
46
File appropriate criminal charges against the

Collecting Officer for his fraudulent acts of
Malversation thru Falsification of Public Documents
punishable under Articles 217 and 171 of the
Revised Penal Code. Organize the Citys Internal
Audit Services that will assess, monitor, evaluate
the management control processes that will prevent
unnecessary loss or wastage of government funds.
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
2,190,434
434,460
1,755,974
2012
Variance
2,413,289
642,570
1,770,719
(222,855)
(208,110)
(14,745)
(In Thousand Pesos)
2013
2012
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
780,062
683,736
96,326
739,006
655,519
83,487
2013
2012
94,352
68,409
25,943
(165,945)
(104,217)
(61,728)
(9,677)
(9,677)
(81,270)
742,245
660,976
(45,485)
787,730
742,245
(35,785)
(45,485)
(81,269)
Variance
41,056
28,217
12,839
Cash Flows
(In Thousand Pesos)
Cash from
Cash from Investing
Activities
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
Variance
Implement the No Liquidation, No Cash Advance

policy and refrain from granting additional cash
advance unless the previous cash advance shall
first be settled or a proper accounting thereof shall
be made. Cause deduction from payroll of
employees with unliquidated cash advance and
require immediate refund of excess cash advances.
Monitor overdue accounts and send reminders in
accordance with COA Circular No. 96-004 at their
last known address for at least three times.
C. RESULTS OF AUDIT
1.

statements because management failed to require
accountable officers to liquidate their cash advances for
travel in the amount of 1,123,966.52, thus overstating
the Receivable account and understating the
corresponding Expense accounts;
Expenses and
Accounts Payable accounts were overstated by
4,597,282.23 because liability was recognized at year
end for undelivered goods; and the existence/validity of
the assets and liabilities accounts totaling
1,298,394.88 and 3,687,478.13, respectively, initially
recorded as beginning balances in the e-NGAS
subsidiary ledger could not be ascertained.
2.
Due to the Citys inadequate internal control system

over cash collections the Revenue Collection Clerk
I of the City Health Office, Malaybalay City was able
to perpetuate his fraudulent practice of falsifying the
Official Receipts he issued to conceal and
misappropriate his collections, in violation of PD
1445, Sections 123 and 124 and punishable under
Articles 171 and 217 of the Revised Penal Code.
Failure of the management to strictly monitor the

granting and liquidation of cash advances resulted
in unliquidated balances of the Advances to Officers
and Employees account as of December 31, 2013
in the aggregate amount of 1,123,966.52 due to
excessive cash advances, granting of additional
cash advance even if the previous ones were not
settled yet and transfer of cash from one
accountable officer (AO) to another contrary to
Section 89 of P.D. 1445 and COA Circular No. 97002.
The Accounts Payable account as of December 31,

2013 included 4.597 million of undelivered goods,
thereby overstating the Expenses and Accounts
Payable accounts, contrary to paragraph (s),
Section 4 of the New Government Accounting
System (NGAS) Manual for LGU, Volume I.
Strictly follow the provisions of Section 119 of PD
1445 that expenditures shall be taken up in the
books in the year they were incurred and shall
recognize liability at the time goods and services
are accepted or rendered and supplier/creditor bills
are received.
Five (5) projects amounting to 2,602,285.00 under

the account Due to Other NGAs were not
implemented and unused balances totaling
2,629,644.75 were not returned to the Source
Agency contrary to COA Circular No. 94-013 dated
Dec. 13, 1994, and were dormant for more than
five (5) years.
Direct the City Accountant to look into the prior
years accounting records to come up with the
details of each program/project recorded under the
account Due to Other NGAs and subsequently,
submit liquidation reports and return any
unspent/unused balance to the source agency. Set
557
up control systems on accounts entered under the

Due to Other NGAs account and monitor the
provision of the MOA; its project duration, the
submission of status/terminal reports and maintain
copies of related documents on file for easy
reference.
2. Key Officials
City Mayor
City Treasurer
City Accountant
The City Government failed to submit the reportorial

requirements for the utilization of Local Disaster
Risk Reduction Management Fund as required in
2012.
Permanent
Co-terminus
Elective Officials
Require the LDRRMO to submit monthly the report

on sources and utilization of CDRRMF. We also
recommended that the City Accountant shall
include in the Notes to Financial Statements the
above-required data.
4. No. of Barangays
Assets
Liabilities
Equity
47
2013
2012
914,672
270,847
643,825
893,566
295,232
598,334
Variance
21,106
(24,385)
45,491
(In Thousand Pesos)
2013
2012
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
340,048
288,788
51,260
318,219
276,683
41,536
2013
2012
69,597
58,603
10,994
(46,201)
(95,746)
49,545
(29,351)
1,099
(30,450)
(5,955)
91,332
85,377
(36,044)
127,376
91,332
30,089
(36,044)
(5,955)
Variance
21,829
12,105
9,724
Cash Flows
(In Thousand Pesos)
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End

Recommendations
8
3
1
4
Variance
C. RESULTS OF AUDIT
1.
CITY OF OROQUIETA

validity and existence of the accounts Inventories and
Property,
Plant
and
Equipment
amounting
could not be ascertained and be relied at year-end due
to the failure of the agency to complete equipment ledger
cards and stock/property cards, prepare reconciliation
A. BACKGROUND
1. Legal Basis
1,120
14
1,616
Financial Position
(In Thousand Pesos)
The City of Malaybalay has not fully implemented

the programs and projects under the 20%
Development Fund (DF) as embodied in their
Annual Investment Plan (AIP) of 2013 with an
average accomplishment of 38.52%. As of
December 31, 2013, fund showed a substantial
balance of 172,338,006.92, an indication that the
20% DF were not optimally utilized to help achieve
environmental outcomes, thereby depriving the
intended beneficiaries of the immediate benefits to
be derived there from.

Implemented
Not Implemented
482
Prepare/enact resolutions showing in details/

specific activities/ projects as guide in the
dispositions of the 20% Development Fund and
adhere to the provisions of Sections 17 and 458(5)
of the Local Government Code to provide basic
services and facilities, in relation to the DILG-DBM
JC 2011-1.
3.
Hon. Jason T. Almonte

Mr. Dionisio U. Esick
Mr. Ryn A. De Castro

June 21, 1969
558
between accounting and general service offices records,

prepare and submit inventory reports thereon.
2.
Outstanding cash advances amounted to

9,054,531.54 as of December 31, 2013, due to
the failure to observe the required provisions of
COA Circular No. 97-002 on the granting, utilization
and liquidation of cash advances of officials and
employees, resulting to possible misstatement of
asset and expenses.
Transfer the cash representing unexpended

balance of LDRRMF from General Fund to Trust
Fund and set up Special Trust Fund using the
corrected/adjusted figures as reconciled with the
balances asserted by the budget office. Prepare the
LDRRMFIP incorporating therein the disaster risk
reduction and management activities to be funded
out of the unexpended balance of prior years
LDRRMF as approved by the LDRRMC.
Demand the immediate settlement/liquidation of

cash advances especially those already due and
observe timely liquidations for succeeding
advances and refrain from granting additional cash
advances if there are still unliquidated balances.
Ensure that outgoing personnel must first be
cleared of his/her accountabilities and refrain from
granting cash advances to individuals who are not
under the City to avoid problems in the liquidation.
Purchases of office supplies amounting to

2,057,870.64 were immediately issued to
requisitioners and were directly charged to
expense, contrary to the provisions of Sections 51
and116 of Volume I of the New Government
Accounting System (NGAS) Manual.
We have recommended that the provisions of
Sections 51 and 116 of Volume 1 of the NGAS
Manual be strictly followed to ensure that purchases
of supplies and materials are properly taken up in
their respective inventory accounts. We also
recommended that stock cards and ledger cards for
supplies should be maintained by the General
Services Office and Accounting Office, respectively.
Investment Plan and Report on the Sources and

Utilization of 5% Calamity Fund known as Local
(LDRRMF) was not prepared and the unutilized and
unexpended balance thereon was not transferred to
a Special Trust Fund in the Trust Fund books, in
violation to COA Circular No. 2012-002 dated
September 12, 2012, thus liability account is
understated.
Utilization and implementation of projects under the

20 % share of the Internal Revenue Allotment (IRA)
and all other projects undertaken by the city was
not monitored and evaluated in violation to Section
476 (4) of RA 7160 and Section 7 of the
Department of the Interior and Local Government
(DILG) and Department of Budget and
Management (DBM) Joint Circular No. 2011-1 thus,
timely corrective measures on any deficiencies
could not be instituted.
We recommended that the CPDC and the CLGOO
should design a monitoring scheme so as to assess
whether projects implemented and on how the
projects is being implemented with respect to the
short and long range Local Development and
review as to the compliance with the provision of
pertinent laws and regulations, respectively be
evaluated in due time.
The propriety and reasonableness of the citys fuel

consumption amounting to 9,853,665.14 could not
be determined due to failure of the agency to
prepare and submit the duly accomplished Monthly
Report of Fuel Consumption to the Office of the
Auditor for verification, as required under rules and
regulations of the Manual on Audit for Fuel
Consumption of Government Vehicles, circularized
by COA Circular No. 77-61 dated September 26,
1977.
3.

Recommendations
Implemented
Not Implemented
Require the drivers concerned to prepare properly

filled up and serially numbered Drivers Trip Tickets
to all of their official travels and assign personnel to
review and check all Drivers Trip Tickets to ensure
that these are properly accomplished to correct the
aforementioned deficiencies. Advise the concerned
officials to prepare duly accomplished Monthly
Report of Fuel Consumption and submit the same
to auditors office for verification purposes.
4
1
0
3
CITY OF OZAMIS
A. BACKGROUND
1. Legal Basis
559

June 16, 1948
2. Key Officials
City Mayor
Hon. Reynaldo O.
Parohinog Sr.
Ms. Alma V. Toledo
Ms. Cynthia G. Ferraren
City Treasurer
City Accountant
2.
The dormant accounts which have been

outstanding for years totaling 18.200 million were
still carried in the books, thus resulting in the
overstatement of asset accounts and government
equity.
Permanent
Co-terminus
Elective Officials
4. No. of Barangays
Exert all efforts to locate the records/documents for

analysis/review of accounts. Analyze long overdue
accounts which are doubtful of collection to
determine the propriety of accounts and request for
authority to write-off accounts pursuant to Section
36 of PD 1445. Properly identified uncollectible
accounts should be documented and necessary
request for write-off must be prepared and
submitted to proper authorities.
899
255
13
1,167
51
Financial Position
(In Thousand Pesos)
Assets
Liabilities
Equity
2013
2012
742,067
331,938
410,129
771,981
405,386
366,595
Variance
(29,914)
(73,448)
43,534
(In Thousand Pesos)
2013
2012
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
486,251
411,981
74,270
456,723
451,885
4,838
2013
2012
59,087
53,422
5,665
(42,681)
(101,157)
58,476
(40,868)
81,818
(122,686)
(24,462)
51,774
27,312
34,083
17,691
51,774
(58,545)
34,083
(24,462)
Monitor closely the immediate liquidation of all

outstanding cash advances. Send reminders in
accordance with COA Circular No. 96-004. In case
of failure to comply, impose sanctions such as
withholding of salaries. Order the withholding of
payment of any amount due to erring accountable
officer/employee the equivalent amount in
settlement for advances which have long been
outstanding pursuant to Section 9.3.2 of COA
Variance
29,528
(39,904)
69,432
Cash Flows
(In Thousand Pesos)
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
Variance
The balances of Real Property Tax/Special

Education Tax (RPT/SET) Receivables and
Deferred RPT/SET Income amounting to 15.835
Million were unreliable.
The City Treasurer shall furnish the City
Accountant, a duly certified list showing the names
of the taxpayers and the actual amounts due and
collectible for the year as basis in setting up the
RPT and SET Receivables. The Accounting Unit
should at all times maintain accurate records of all
the financial transactions in order to come up with
reliable financial reports.
C. RESULTS OF AUDIT
1.
The non-liquidation of the cash advances for travel,

special purpose/time bound undertaking and
intelligence fund with an accumulated amount of
17.528 million resulted to the understatement of
expenses, thus affecting the fairness of
presentation of the accounts in the financial
statements.

of presentation of the financial statements of the City of
Ozamiz as of December 31, 2013 for reason that the
correctness of the Inventory and Property, Plant &
Equipment accounts amounting to 531.125 million
could not be ascertained due to non-reconciliation of the
accounting and supplies/property records.
560
The non-transfer of the balance of the unutilized

and unimplemented projects/programs amounting
to 5.045 Million funded under the LDRRMF
resulted to non-recognition of the accounts subsidy
to Other Funds in the General Fund and Trust
Liability-DRRM in the Trust Fund, thus affecting the
reliability of the balances.
CITY OF TANGUB
Require the City Accountant to prepare the Journal

Entry Voucher for the transfer of the balance of
5,045,938.61 to the Special Trust Fund crediting
Trust Liability-DRRM under the Trust Fund and
debiting the Subsidy to Other Funds under the
General Fund. Require the Local Disaster Risk
Reduction Council (LDRRMC) to submit Local
Investment Plan (LDRRMFIP) and Report on
Sources and Utilization of DRRMF or Annexes A
and B, respectively of COA Circular No. 2012-002
A. BACKGROUND
1. Legal Basis
2. Key Officials
City Mayor
City Treasurer
City Accountant
Payments of unobligated prior year's expenditures

of 3.411 million under General Fund charged
against the current year's appropriation resulted to
overstatement of corresponding Expense accounts
and understatement of Prior Year's Adjustment
account.
Permanent
Co-terminus
Elective Officials
4. No. of Barangays
123
13
466
55
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
The unrecorded amount of 1.514 million time

deposit maintained at Land Bank of the Philippines
resulted to the understatement of the cash account
balance during the audit period, thereby adversely
affected the fair presentation of the financial
condition of the City as at balance e sheet date.
702,028
233,587
468,441
2012
707,385
221,097
486,288
Variance
(5,357)
12,490
(17,847)
(In Thousand Pesos)
2013
2012
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
292,600
276,281
16,319
273,112
246,477
26,635
19,488
29,804
(10,316)
2013
2012
Variance
18,086
15,816
2,270
(2,273)
(2,385)
112
(27,965)
(32,748)
4,783
(12,152)
91,146
78,994
(19,317)
110,463
91,146
7,165
(19,317)
(12,152)
Variance
Cash Flows
(In Thousand Pesos)

Recommendations
Implemented
Not Implemented
330
Record and classify the account with LBP

amounting to 1,500,000.00 to Cash in Bank, Local
Currency, Time Deposit account. Interest income
should be properly recognized and also be
recorded in the books of accounts.
3.
Hon. Philip T. Tan

Mr. Pedro Y. Lasmarias
Ms. Julieta B. Jaictin
Strictly comply with the provision of Section 119 of

PD 1445 and refrain from using current
appropriation/allotment for payment of prior years
obligations/transactions. Direct the accounting unit
to take up in the books of accounts all valid and
legal expenditures at the end of the calendar year
and shall be properly obligated as accounts payable
in accordance with laws and regulations to preclude
distortion of the current annual budget and possible
misstatement of income.

June17, 1967
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
21
12
1
8
561
C. RESULTS OF AUDIT
1.

failure of the management to conduct an annual physical
inventory of property, plant and equipment of the city
resulting to non-preparation of the Report on the
(RPCPPE) at year-end; thus existence, validity and
accuracy of Property, Plant and Equipment (PPE)
accounts balance of 173,034,240.99 could not be
ascertained.
2.
The existence, validity and accuracy of property,

plant and equipment accounts of the City
amounting to 173,034,240.99 cannot be
ascertained because annual physical inventory of
property was not conducted resulting to nonpreparation of the Report on the Physical Count of
Property, Plant and Equipment (RPCPPE) at yearend contrary to Section 124 of NGAS Manual,
Volume I, Section 156 of COA Circular No. 92-386
and DILG Memorandum Circular No. 2013-33.
Strictly comply with the one percent (1%)

appropriation required for the Senior Citizens and
Differently-abled persons during preparation for the
ensuing budgets in order to ensure appropriate
funding for programs, projects, activities concerning
this specific group.
3.

Recommendations
Implemented
Not Implemented
10
4
6
CITY OF VALENCIA
Conduct actual and regular physical count of all

assets annually and reconcile with the Accounting
Section for adjustment in the books of accounts;
Maintain Property cards to attain reconciled
balances with Accounting records and secure all
assets with property tag numbers and reclassify
assets that are worn-out; Create an inventory
committee for the immediate conduct of physical
inventory-taking of all property of the city; Require
the Accounting Office to maintain Property Ledger
card for all types of property in the PPE account
and supplies Ledger cards for all types of inventory
items.
The LGU did not set aside at least one percent

(1%) of the 311,140,025.00 budget or
3,111,400.25 for the plans, programs and projects
for the Senior Citizens and Differently-Abled
persons contrary to the requirement set forth under
Section 29 of the General Provisions of the General
Appropriations Act (GAA) of 2013 (R.A. No. 10352),
thus depriving these specific group the said
amount.
A. BACKGROUND
1. Legal Basis

January 12, 2000
2. Key Officials
City Mayor
City Treasurer
City Accountant
Hon. JoseM. Galario, Jr.

Ms. Leonora G. Guibone
Mr. Diosdado B. Palma
Fund transfer in the total amount of 3,056,980.00

granted by the City Government of Tangub to
various Barangay Day Care Centers (BDCC) for the
implementation of national government's feeding
program were not supported with complete
documents and proper journal entries in violation to
COA Circulars 94-013 dated December 13, 1994
and 2012-001 dated June 14, 2012.
Permanent
Co-terminus
Elective Officials
4. No. of Barangays
Execute a Memorandum of Agreement with the

Presidents of each BDCCs stating among others
the Terms of reference for the proper
implementation, monitoring and reporting of the
programs. Require the Treasurer of each BDCC to
submit a Report of Disbursements duly approved by
the BDCC President to be submitted to the City
Accountant for proper recording in the city's book of
accounts.
329
2,297
15
2,641
31
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
562
1,039,297
486,310
552,987
2012
1,053,784
396,705
657,079
Variance
(14,487)
89,605
(104,092)
(In Thousand Pesos)
2013
2012
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
658,279
607,097
51,182
667,728
707,383
(39,655)
Variance
9,449
100,286
(90,837)
Cash Flows
(In Thousand Pesos)
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
2013
2012
66,332
58,431
7,901
(128,310)
(173,134)
44,824
10,437
52,959
(42,522)
(51,541)
392,160
340,619
(61,744)
453,904
392,160
10,203
(61,744)
(51,541)
Variance

Government of Valencia, Bukidnon, for the year 2013
because of the following significant audit observations:
The failure of the Accounting Office to immediately
identify and correct the errors and adjustments on
unreconciled differences between the book and
bank balances covering bank transactions such as
deposits, bank charges, interfund transfers,
debit/credit memos and other reconciling items
which remained unrecorded in violation of existing
regulations did not allow us to determine the
reliability of the cash in bank balances of the local
government unit amounting to P 340,103,972.50 as
of December 31, 2013.
The
validity,
accuracy,
ownership
and
completeness of the reported Property, Plant and
Equipment (PPE) account balances totaling
853,373,240.63 could not be established due to
non-maintenance of subsidiary ledgers/pertinent
schedules and physical inventory report.
Ownership and valuation of the local government

units recorded land of 11,406,210.61 out of the
total book value of 78,479,515.61 as of yearend
could not be fully ascertained due to lack of land
titles/ supporting documents showing the
acquisition costs of subject property
and
certificates of land titles of seven (7) lots were still
registered in the name of former owners.
Outstanding cash advances amounted to

19,155,811.56 as of December 31, 2013 in
violation to the provisions of Section 89 of P.D.
1445 and COA Circular No. 97-002, resulted in
non-recognition of asset and expense accounts.
Require the concerned officers and employees to
immediately liquidate the outstanding cash
advances. Endeavor to keep the granting and
utilization of cash advances strictly within the limits
of Section 89 of PD 1445 and COA Circular No. 97002. Failure to liquidate shall constitute a valid
cause for the withholding or suspension of their
salaries and other emoluments.
C. RESULTS OF AUDIT
Unserviceable property worth 11,888,900.00 have

not yet been disposed of pursuant to Section 379 of
Republic Act No. 7160, exposing these assets to
gradual deterioration and obsolescence, resulted to
overstatement of the Property, Plant and Equipment
account by 3,966,091.30 and understatement of
the Other Assets account for the same amount.
Unserviceable property worth 11,888,900.00 have

not yet been disposed of pursuant to Section 379 of
Republic Act No. 7160, exposing these assets to
gradual deterioration and obsolescence, resulted to
overstatement of the Property, Plant and Equipment
account by 3,966,091.30 and understatement of
the Other Assets account for the same amount.
Cause the immediate disposal of unserviceable
property in accordance with Section 379 of
Republic Act No. 7160 and create a disposal
committee for the city government to facilitate
disposition of these assets. Require the City
General Services Officer to prepare the Inventory
and Inspection Report of Unserviceable Property
(IIRUP) and instruct the City Accountant to effect
the
necessary correcting entries on the affected
accounts.
The validity, accuracy, ownership

and
completeness of the reported Property, Plant and
Equipment (PPE) account balances totaling
853,373,240.63 could not be established due to
non-maintenance of subsidiary ledgers/pertinent
schedules and physical inventory report, noncompliance of Section 111 (1) of P.D. 1445, Section
04.e; l and 114 Volume 1 and Section 10, Volume II
of the Manual on the New Government Accounting
System for Local Government Unit.
Strictly comply with the aforementioned rules and
regulations by maintaining subsidiary ledgers and
prepare supporting schedules to support recorded
transactions. Conduct physical inventory of its
property at least once a year to determine existence
563
and physical condition of the assets. The CGSO

should go on with the reconciliation of the property
until such time that the balances will reconcile with
the Accounting Office.
GAD-related programs, activities and projects.

Facilitate the preparation of GAD plan, budget and
accomplishment following the prescribed formats
as mandated in DBM-NEDA and NCRFW Joint
Circular 2004-1.
Ownership and valuation of the local government

units recorded land of 11,406,210.61 out of the
total book value of 78,479,515.61 as of yearend
could not be fully ascertained due to lack of land
titles/ supporting documents showing the
acquisition costs of subject property
and
certificates of land titles of seven (7) lots were not
registered in the name of LGU Valencia City.

Recommendations
Implemented
Not Implemented
Follow-up with the responsible government agency

on the titling of the property in favor of the
LGUValenciaCity to avoid possible disputes in the
future. Instruct Accounting personnel handling the
account to ensure that all recorded transactions
have been adequately supported by valid
documents to ensure fair presentation of accounts
in the financial statements. Require the CGSO to
maintain complete records and documents of all the
property of the city government under his care
pursuant to Section 375 & 490 of RA 7160.
Proceeds derived from the utilization and

development of the national wealth within the
jurisdiction of the local government unit with the
balance of 27,662,577.00 as of year-end has not
been
fully utilized for development projects
pursuant to Section 294 of the Local Government
Code of 1991, depriving its constituents the benefits
due them.
Make
representation
with
the
SanggunianPanlungsod to promulgate a city
ordinance for the optimum utilization of the city
governments share of the proceeds from the
development and utilization of the national wealth.
Consider funding power generating projects like
solar power that could respond immediately to the
needs of ValenciaCity constituents for lower cost of
electricity.
Management has not prepared a GAD Plan and

Budget in accordance with the
policies and
guidelines set under DBM-NEDA and NCRFW
Joint Circular 2004-1 specifically on the
identification of the issues, plans and targets within
the context of the Citys mandate, thus the LGUs
attainment of the goals of GAD could not be readily
verified and evaluated.
Create GAD Focal Point which is a technical
working group tasked to catalyze and facilitate the
institutionalization of gender mainstreaming and
womens empowerment within the LGU, who
advocates for, coordinates, guides and monitors the
development and implementation of GAD plan and
564
7
4
0
3
C. RESULTS OF AUDIT
XI SOUTHERN MINDANAO
1.

of presentation of financial statements of the Province of
Compostela Valley as of December 31, 2013 due to the
reported damaged property, plant and equipment worth
111,462,376.79 caused by Typhoon Pablo in
December 2012 were not yet deducted from the
Property, Plant and Equipment account as relief from
accountability thereof have not yet been granted and
which could have reduced this account by the same
amount.
PROVINCE OF COMPOSTELA VALLEY

A. BACKGROUND
1. Legal Basis

January 30, 1998
2. Key Officials
Provincial Governor
Hon. Arturo T. Uy
Ms. Carmen R. Razul
Ms. Leonora B.
Melendres, CPA
2.
The necessity, propriety and legality of hiring the

services of consultants involving disbursements of
12,189,845.00 were not established in
accordance with the provisions of Item 2 of Annex
B of the General Principle on Consultancy
Services of the RIRR of R.A. 9184 and Section
9.1.2 of COA Circular No. 2012-001.
Permanent
Co-terminus
Elective Officials
389
403
15
807
Submit the program design for the hiring of

consultants for hospital services. Likewise submit
the accomplishments of these consultants as basis
of the evaluation of the necessity of hiring the same
to improve hospital services. Enforce the settlement
of the Notices of Suspensions (NS) issued for the
payment of compensation for the contracted
services of the consultant for education.
11
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
2012
1,677,644 1,461,036
672,408
442,837
1,005,236 1,018,199
Variance
216,608
229,571
(12,963)
(In Thousand Pesos)
2013
2012
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
1,034,366
943,356
91,010
898,149
841,637
56,512
136,217
101,719
34,498
2013
2012
Variance
207,768
70,914
136,854
(220,826)
(83,598)
(137,228)
104,292
(20,529)
124,821
91,234
364,808
456,043
(33,213)
398,021
364,808
124,447
(33,213)
91,235
Variance
Fund transferred to various Local Government Units

(LGUs) in total amount of 66,594,393.03 were not
liquidated in accordance with the requirements of
Sections 3.1.2 and 3.1.3 of COA Circular No. 2012001 and the letter of instruction by the Provincial
Governor to the Local Chief Executives of the
concerned LGU, thus the actual utilization of funds
transferred for the purpose for which these were
released by the Province as requested by the LGUs
could not be ascertained.
Require the recipient LGUs of fund transfers to
submit the audited liquidation reports with the
required supporting documents to the Office of the
Provincial Accountant.
Cash Flows
(In Thousand Pesos)
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
The procurement of various heavy equipment

valued at 148,900,000.00 out of the availed loan
from the Land Bank of the Philippines in the amount
of 150,000,000.00 lacked complete documents to
prove that proper bidding procedures were followed
in accordance with the provisions of R.A. 9184.
Submit the basic bidding documents to comply with
prescribed bidding processes and procedures.
Likewise submit valid explanation/justification on the
565
PROVINCE OF DAVAO DEL NORTE
incurrence of deficiencies observed. Noncompliance of these audit requirements will subject

the involved transactions to issuance of Notice of
Suspension (NS).
A. BACKGROUND
1. Legal Basis
The reported balance of account Loans PayableDomestic of 241,989,140.69 in the books as of

year-end could not be reconciled with the bank
(LBP) record of 242,068,008.07 resulting to
discrepancy of 78,947.38. Likewise, we noted a
discrepancy of 102,742.91 between the recorded
interest expense of 12,874,430.32 as against the
banks reported total of 12,977,173.23.
2. Key Officials
Provincial Governor
Hon. Rodolfo P. del

Rosario
Provincial Treasurer Ms. Regina C. Ricafort
Provincial Accountant Ms. Serlinda C. Atake
For the Provincial Accountant to make a detailed

analysis and review of recorded transactions of
account Loans Payable-Domestic and the interest
payment to reconcile with the bank records.
Permanent
Co-terminus
Elective Officials
Collections received amounting to 47,255,957.84

from PHIC and New Born Screening were not taken
up in the Books for Hospital Operations as credit to
income, but instead were taken up as Other
Payables in the Books of the Trust Fund, hence the
amount was not subjected to appropriation for
Hospital Operations and corresponding expenses
were not properly accounted for contrary to the
provisions of Sec. 106 of the New Government
Accounting System (NGAS) Manual for Local
Government Units.
1,251
15
2,069
8
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
The recorded balance of Payable Accounts in the

total amount of 62,708,250.06 could not be
validated as the documents to support the claims
have not been submitted, thus declaring this
account balance as unreliable.
1,956,257
1,134,890
821,367
2012
1,577,877
827,057
750,820
Variance
378,380
307,833
70,547
(In Thousand Pesos)
2013
2012
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
999,671
933,073
66,598
879,815
834,583
45,232
119,856
98,490
21,366
2013
2012
Variance
140,987
109,942
31,045
(316,766)
(44,288)
(272,478)
231,375
(39,467)
270,842
55,596
356,179
411,775
26,187
329,992
356,179
29,409
26,187
55,596
Variance
Cash Flows
(In Thousand Pesos)
Submit the original documents to include the

disbursement vouchers and supporting documents
for evaluation as to accurate recording, validity and
authorization. Request authority for reversion to
unappropriated surplus for those payable accounts
which remained for two (2) years or more in the
books and those for which no actual claim have
been filed or which are not covered by perfected
contracts or record.
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End

Recommendations
Implemented
Not Implemented
803
Resort to possible means to have these collections

booked up in the General Fund to be considered as
source of funds for the hospital operations to record
the actual income and cost of operations of the
subject hospitals.

January 31, 1998
16
9
5
2
566
C. RESULTS OF AUDIT
1.
Likewise, some 10,084,289.96 worth of PPEs

were not reported, rendering the PPE accounts
unreliable and an indication of weakness of internal
control of PPEs in the Office.

statements in view of the non-transfer some Property,
Plant and Equipment (PPE) to various recipient
schools/LGUs which resulted in the overstatement of the
total assets of the Province by 210,234,600.92.
Likewise, the non-closure of Public Infrastructure
accounts to the respective Registry of Public
Infrastructure (RPI) resulted in the overstatement of
assets and government equity accounts of the Province
by 149,934,359.17. Moreover, the inclusion of smallvalue items in the PPE accounts resulted in the
overstatement of the total assets of the Province by
3,392,011.46 and the inclusion of completed projects in
the Construction in Progress accounts resulted in the
overstatement of the assets of the Province by
44,531,286.12.
2.
Of the 723,314,988.17 amounts for Property,

Plant and Equipment (PPE), 210,234,600.92 were
not transferred to recipient schools/LGUs thereby
resulting to overstatement of the total assets of the
Province by 210,234,600.92.
Reconcile the differences of amounts of PPEs

between the records of the PACCO and PGSO and
require the end-users to prepare the Property
Return Slip for PPEs no longer serviceable to be
submitted to the PGSO to facilitate the
reconciliation of records; and direct the Inventory
Team to prepare the format of RPCPPE as
prescribed by the NGAS Manual
Direct the Provincial Engineer to submit and

reconcile with the Provincial Accountant the list of
completed projects that are still classified by the
latter as CIP.
Request authority from the Sangguniang

Panlalawigan (SP) to authorize the Local Chief
Executive to transfer the completed projects of prior
years to the respective beneficiaries; Direct the
PGSO to prepare the Invoice Receipt (IR) Gen.
Form No. 30-A to support the Certificate of Turnover and Acceptance of Completed Projects already
received by the recipient schools and LGUs; and
Direct the Provincial Accountant to prepare Journal
Entry Voucher/s (JEV/s) for the dropping of the
affected PPE accounts from the books.
Suspended transactions pertaining to PDAF

amounted to 10,410,071.12 for doubtful
legality/validity/propriety and for wanting of further
explanation and documentation.
Enforce the provisions of COA Circular No. 2009006 dated September 15, 2009 on the full
settlement of suspensions and revert the
unexpended balance of PDAF as of December 31,
2013 to the National Treasury.

Recommendations
Completed Public infrastructure projects totalling

149,934,359.17 were not transferred to the
Registry of Public Infrastructure as required under
Section 4, Chapter 2, Volume I of the Manual on the
New Government Accounting System for LGUs,
thereby overstating the assets and government
equity accounts of the Province by the same
amount as at year end.

Implemented
Not Implemented
Direct the Provincial Accountant to effect

immediately the necessary adjustments on public
infrastructure accounts and to transfer every end of
the year all the completed projects to their
appropriate public infrastructure registries.
Completed projects amounting to 129,312,201.27

remained unadjusted in the Construction in
Progress (CIP) accounts (264, 266, 269 and 273)
and were not closed to their appropriate Property,
Plant and Equipment (PPE) or Public Infrastructure
accounts thus overstating the assets of the
Province by 44,531,286.12 for the unadjusted
Government Equity and Public Infrastructure
accounts of the Province
22
20
1
1
PROVINCE OF DAVAO DEL SUR

A. BACKGROUND
1. Legal Basis
PPE items worth P 98,216,105.03 were not

found/presented by Offices during the physical
inventory- taking and their whereabouts and
conditions were not indicated in the Report.
567

Series of 1967
2. Key Officials
Provincial Governor
Managements failure to adjust said accounts which

have remained outstanding for as long as fifteen
(15) years.
Hon. Claude P. Bautista

Ms. Ma. Lydia Ellica
Ms. Dorothy Joy C.
Angeles, CPA
Public Infrastructure account is overstated by

287,807,676.15 due to Managements departure
from the accounting policy for reporting of Public
Infrastructure account presented in NGAS for LGUs.
The consolidated balances of reciprocal accounts,

amounting
to
35,166,048.86
and
121,364,584.33, respectively, showed an
Unreconciled difference of 86,198,533.47.
Subsidy to Other Funds amounting to
47,521,305.55 was Unreconciled with its
reciprocal account, Subsidy from Other Funds
which was zero balance at year end. The
discrepancies in the amounts presented have
rendered its accounts unreliable and inaccurate.
2.
Financial assistance amounting to 2,703,800.00

were
provided
to
Non-Governmental
even without complete documentation contrary to
the provisions under COA Circular No. 2007-001
dated October 25, 2007 and COA Circular No.
2012-001 dated June 14, 2012 thus, the
accreditation of said NGOs/POs and subsequent
releases of funds were deemed irregular.
Permanent
Co-terminus
Elective Officials
862
12
14
888
14
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
2,545,208
844,552
1,700,656
2012
2,444,144
804,985
1,639,159
(In Thousand Pesos)
2013
2012
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
911,365
696,885
214,480
1,004,909
721,710
283,199
Variance
101,064
39,5687
61,497
Variance
93,544
24,825
68,719
We recommended that the Provincial Governors

Office, through the assistance of the Provincial
Livelihood Coordinators Office and the Bids and
Awards Committee, revisit their existing policies on
the granting of financial assistance to NGOs/POs
and amend, add, modify, supplement certain
provisions in accordance with the guidelines set
forth under COA Circular No. 2007-001 dated
October 25, 2007 and COA Circular No. 2012-001
dated June 14, 2012.
Cash Flows
(In Thousand Pesos)
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
2013
2012
Variance
299,448
313,393
(13,945)
(181,072) (363,704)
182,632
(18,034)
51,259
(69,293)
100,343
632,240
732,582
948
631,292
632,240
99,395
948
100,342
C. RESULTS OF AUDIT
1.

following:
The accuracy, reliability and existence of the Other

Current Assets and Items in Transit accounts
amounting to 7,971,948.96 and 7,712,570.29,
respectively, cannot be ascertained due to
The Province did not regularly monitor and submit

liquidation for
funds transferred by national
agencies, erroneously classified some accounts and
allowed the accounts to remain outstanding for as
long as twenty-one (21) years contrary to COA
Circular No. 94-013 dated December 13, 1994
resulting in the accumulation of the Due to Other
NGAs account in the General Fund and Trust Fund
amounting to 347,807.74 and 200,451,296.17,
respectively, depriving the said agencies of the
opportunity for the immediate use of the funds for
other vital projects and casting doubt on the
accuracy and validity of the account balances.
Review the nature of the transactions composing
the Due to Other NGAs (416) account and prepare
568
adjusting entries for those which were

misclassified.Determine the status of the
programs/projects, prepare the necessary reports
and submit liquidation documents for the
implemented programs/projects and return the
unutilized amount if any, in order to liquidate the
funds transferred by the source agencies

Accounting System (For Local Government Units)
thereby rendering the accounts inaccurate and
unreliable.
Prepare the necessary adjusting entries in order to
reflect the correct balances of the Cash in Bank
accounts and other related income and expense
accounts. Copies of the Debit and Credit Memos
must be secured to support the adjustments. The
concerned depository banks must also be informed
of the reconciling items that require their attention
and appropriate action.
Drugs and medicines procured by the Provincial

Government of Davao del Sur amounting to
6,853,879.70 did not comply with the Department
of Health Administrative Order No. 163 s.2002
dated October 16, 2002 and Presidential Executive
Order No. 49 dated January 21, 1993 resulting in
the procurement of drugs and medicines that are
not essential, defeating the constitutional mandate
of providing health and other social services
available to all the people at affordable cost and
promoting the extensive use of drugs with generic
names.
Re-evaluate and review their procurement process

on drugs and medicines and comply strictly with the
provisions in EO No. 49 dated January 21, 1993
with special consideration to drugs and medicines
which are included in the essential drug list. For
drugs and medicines not listed in PNDF Vol. I,
current edition, the concerned official/employee may
refer to item 4.0 to 4.2.4 of AO No. 163 s. 2002
dated October 16, 2002.
We recommended that the Provincial Budget Officer

in coordination with the Provincial Accountant
transfer the unexpended balance of the Calamity
Fund amounting to 13,112,584.00 to a special
trust fund for the purpose of supporting disaster risk
reduction and management activities within the next
five years pursuant to Section 3 of Rule 18 of IRR of
RA 10121.
The implementation of various local development

projects funded from lump- sum appropriations
amounting to 38,871,394.37 was not covered with
specific authorization from the Sangguniang
Panlalawigan contrary to Section 22 ( c ) of RA
7160 thus, the purpose of the law to maintain
check and balance and to temper the authority of
the Local Chief Executive is defeated.
We recommended that whenever projects are

described in generic terms in the Annual and
Supplemental Budgets of the Province and funded
by lump-sum appropriations, the local chief
executive must secure prior authorization or
approval from the SP that will support the
implementation of each specific project pursuant to
Section 22 ( c ) of RA 7160 and the ruling of the
Supreme Court in the case of Hon. Gabriel Luis
Quisumbing, et al., vs Hon. Gwendolyn F. Garcia et
al., GR No. 175527, promulgated on December 8,
2008.
The Province did not transfer the unexpended

balance of the Fund for the year 2012 amounting to
13,112,584.00 to a special Trust Fund and did not
prepare the Local Disaster Risk Reduction
Management Fund Investment Plan (LDRRMFIP)
and Report on Sources and Utilization of DRRMF
contrary to Sec. 3, Rule 18 of the IRR of Republic
Act 10121, otherwise known as the Philippines
Disaster Risk Reduction and Management Act of
2010 thus, stand-by fund for relief and recovery
programs in the succeeding five (5) years is not
reserved solely for its intended purpose.
The current and continuing allotment of the 20%

Development Fund amounting to 85,353,874.89
was left unutilized for failure to specifically identify
projects to be funded there from contrary to Section
5 of DILG-DBM Joint Memorandum Circular dated
April 13, 2011 thereby depriving the constituents of
the benefits from the use of said fund.
We recommended that: (1) The Provincial
Development Council prepare an Annual
Investment Plan which would show a specific and
detailed listing of priority programs/projects and the
corresponding project costs; (2) The Office of the
Provincial Planning and Development Coordinator
closely monitor the utilization and implementation of
the 20% Development Fund to ensure maximum
usage of the fund; (3) The Provincial Budget Officer
prepare and release the Allotment Release Order
based on a specific and detailed listing of
programs/projects with their corresponding costs;
(4) Management identify projects which are already
completed/implemented and the unexpended
balances of allotments be reverted and
appropriated to finance only those development
The accuracy, validity and correctness of the Cash

in Bank accounts and the related income and
expense accounts cannot be ascertained due to the
existence of bank and book reconciling items which
have accumulated to 23,793,773.68 for over
eleven (11) years in violation of Section 3 of COA
Circular No. 96-011 dated October 2, 1996 and
569
programs, projects or activities identified to be

funded under the 20% Development Fund pursuant
to DILG Memorandum Circular No. 96-263 dated
December 9, 1996.
violation of Sec. 04 (n), Volume I, Manual on the

New Government Accounting System for Local
Government Units.
Update the LGUs Registries on Public
Infrastructures and follow the regulations set forth
under the Manual on NGAS. If the conditions
indicated in the Manual are already met, we likewise
recommended the closing of the public
infrastructures accounts at year end to their
respective registries to avoid overstatement of
assets.
The Province did not prepare an annual GAD Plan

and Budget and Accomplishment Report pursuant
to Sections 4 and 5 of DBM-NEDA-NCRFW Joint
Circular No. 2004-01 dated April 5, 2004 and were
not able to submit copies of the same to the
National Commission on the Role of Filipino Women
(NCRFW) as required.
We recommended that the GAD Focal Officer be
required to formulate the annual GAD Plan and
Budget following the guidelines provided under
PCW-NEDA-DBM Joint Circular No. 2012-01 dated
November 28, 2012 which supersedes DBM-NEDANCRFW Joint Circular No. 2004-01 dated April 5,
2004, to ensure that the desired outcomes and
goals as identified in the Framework Plan for
Women and the goals to institutionalize Gender and
Development effort in the government are achieved.
Furthermore, copies of the same should be
submitted to NCRFW together with the
Accomplishment Report as required by regulations.
Exhaust possible efforts to retrieve pertinent

documents needed in the analysis of the affected
accounts, determine the status/existence of the in
transit accounts in order to present a correct and
accurate financial statements. For the documents
which were lost/destroyed during the fire incident in
July, 1998, request from COA for write-off and/or
adjustment of account balances supported by list of
available records and extent of validation made on
the accounts, and certification and reasons why the
accounts/records
and
supporting
vouchers/documents cannot be located pursuant to
COA Circular No.97-001 dated February 5, 1997.
Cash advances totaling 7,300,947.76 remained

unliquidated due to the failure of management to
strictly observe the provisions of COA Circular No.
97-002 thereby understating the expense accounts
and overstating the assets and government equity
accounts.
We recommended that the OIC-Provincial
Accountant monitor the grant of cash advances to
all personnel and their subsequent liquidations, and
observe the following: (1) Stop granting another
cash advances to officials and employees unless
the previous ones are fully liquidated. Otherwise,
failure of the accountable officer to liquidate his
cash advance within the prescribed period shall
constitute a valid cause for the withholding of his
salary and institution of other sanctions as provided
for under Sec. 9.2 and 9.3 of the Circular. (2)
Review those accounts with negative balances and
those which were over liquidated and effect
adjustments in order to present the correct balances
of the account of the concerned accountable
officers. (3) Require the concerned officers and
employees to liquidate their long outstanding cash
advances.
Other Current Assets and Items in Transit accounts

amounting to 7,971,948.96 and 7,712,868.09
respectively, were not adjusted and allowed to
remain outstanding for as long as fifteen (15) years
February 5, 1997 thereby casting doubts on the
accuracy and correctness of the affected accounts
3.

Recommendations
Implemented
Not Implemented
15
5
0
10
PROVINCE OF DAVAO ORIENTAL

A. BACKGROUND
1. Legal Basis
Due to the failure of the Provincial Accountants

Office to update the recording in the Registry of
Public Infrastructures, a total amount of
287,807,676.15 of Public Infrastructures was not
closed at the end of the preceding year to their
respective Registries but carried over to the current
year overstating the agencys total assets in

May 8, 1967
2. Key Officials
Provincial Governor
570
Hon. Corazon N.
Malanyaon
Ms. Adelinda B. Amacna
Ms. Emelia C. Barrera
Permanent
Co-terminus
Elective Officials
646
2.
Small tangible items with an aggregate amount of

1,102,008.35 were still included in the Assets
account contrary to COA Circular No. 2005-002
which overstate the affected accounts under
Property, Plant and Equipment and its respective
accumulated depreciation and caused misstatement
on the Financial Statements.
1,590
16
2,252

10
It is recommended that the Provincial Offices,

General Service Office and the Accounting Office
should adjust and reconcile their records in order to
present the correct amount of Property, Plant and
Equipment and its corresponding accumulated
depreciation to avoid misstatement on the Financial
Statements.
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
979,676
481,877
497,799
2012
811,024
322,707
488,317
Variance
168,652
159,170
9,482
(In Thousand Pesos)
2013
2012
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
898,604
889,404
9,200
858,902
819,814
39,088
39,702
69,590
(29,888)
2013
2012
Variance
44,293
86,303
(42,010)
149,732
(40,939)
190,671
(31,213)
(51,133)
19,920
162,812
132,666
295,479
(5,769)
138,435
132,666
168,581
(5,769)
162,813
Variance
We recommended that future procurement of

equipment under LDRRMF should be based on
those listed as rescue and response equipment as
provided by DILG. We further recommended that
charges to this fund should be limited to those that
were allowable under the provisions of the abovecited Republic Act.
Cash Flows
(In Thousand Pesos)
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
C. RESULTS OF AUDIT
1.
Charging the cost of two brand new vehicles of

1,794,000.00 against Local Disaster Risk
Reduction and Management Fund (LDRRMF) was
inappropriate because the same were not among
those rescue and response equipment as listed
under DILG Memorandum Circular No. 2012-73
which defeats the purpose for which the fund was
created by Republic Act No. 10121.
Year-end balance of LDRRMF in the amount of

5,007,841.28 and 2,698,634.32 for CY 2012 and
2013 respectively, were not transferred to a Special
Trust Fund in violation of COA Circular No. 2012002 hence, the total amount of 7,890,419.09 was
not made available to support the disaster risk and
management activities of the succeeding year.
We recommended that whatever balance
LDRRMF at the end of each year should
transferred to the Special Trust Fund under
account Trust Liability-DRRM (Code 438) in
Trust Fund books.

statements due to the managements failure to prepare
Bank Reconciliation Statements of three (3) depository
accounts, the non-submission of two hundred forty-three
(243) disbursement vouchers with an aggregate amount
of 48,173,387.20 and the failure to compute the correct
depreciation of each depreciable Property, Plant and
Equipment which resulted to an understatement of
Accumulated
Depreciation
Accounts
by
157,220,495.08 and overstatement of Government
Equity by the same amount. Likewise, it resulted to an
overstatement of the Statement of Income and Expenses
by 12,327,705.58 for the year.
of
be
the
the
Two Hundred Forty Three (243) paid disbursement

vouchers in total amount of 48,173,387.20 were
not submitted to the Office of the Audit Team
Leader in violation to Section 100 of P.D. 1445, thus
prevented timely review and evaluation of the
accounts and operations of the Province.
Direct the Provincial Accountant to submit
immediately the aforementioned paid disbursement
vouchers to the Office of the Audit Team Leader in
571
order for the latter to conduct the necessary audit of

the transactions involved.
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End

Recommendations
Implemented
Not Implemented
12
6
5
1
A. BACKGROUND
October 16, 1936
2. Key Officials
Hon. Rodrigo R. Duterte
Mr. Rodrigo S. Riola
Ms. Rizalina N. Justol
Permanent
Co-terminus
Elective Officials
4. No. of Barangays
2,610
8,611
25
11,246
182
2013
6,262,665
3,318,233
2,944,432
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
4,987,342
4,322,251
665,091
2012
5,648,708
3,287,287
2,361,421
2012
4,650,948
4,292,203
358,745
781,208
336,394
30,048
306,346
587,169
194,039
(46,786)
1,741,783
1,694,997
257,376
(46,786)
210,590
We strongly recommended the installation of an

Internal Audit Services (IAS) that shall be
responsible for putting in place processes for
identifying, analyzing and managing risks; initiating
policies and procedures to address the risks that
may misstate the balances of the accounts in the
financial statements and the amounts in the
budgetary reports and performance reports and
ensuring the conduct of a continuous monitoring of
internal control system so that internal control
remains attuned to the changed objectives,
environment, resources and risks of the agency.
Variance
Variance
210,590
1,694,997
1,905,587
Weakness and/or absence of internal control in the

Cash Division and the e-Business Tax Payment
System resulted in non-discovery of errors in the
reports of collecting officers and a shortage of
collections amounting to 16,105,084.86
613,957
30,946
583,011
2012
47,598
2013
(548,273)
Variance
Cash Flows
(In Thousand Pesos)
Cash from
(500,675)
2.
Financial Position
(In Thousand Pesos)
Assets
Liabilities
Equity
15,739

of the presentation of the financial statements since the
interest on savings deposits in the amount of
1,163,341.13 was not yet recorded in the books
pending receipt of the report of collections and deposits
from the City Treasurers Office; shortages in deposit in
the amount of 13,064,832.77 is still for reclassification
from Due from Officers and Employees to Cash in Vault;
the reported receivables from Real Property Taxes is
subject to adjustment pending receipt of the report of the
task force on RPT assessment; the valuation of land is
also subject to adjustments depending on the outcome of
the activities of the task force; because of the late
submission of Summary of Supplies and Materials
Issued (SSMI) the recording of utilization of supplies and
materials is yet to be effected and adjustment of the
inventory account is subject to the results of physical
inventory to be conducted by the other offices; and,
reconciliation between accounting books and property
records on property, plant and equipment is still ongoing.
CITY OF DAVAO
City Mayor
City Treasurer
City Accountant
(85,682)
C. RESULTS OF AUDIT
1.
1. Legal Basis
(69,943)
572
At least forty-eight (48) checks with a total amount

of 1,599,275.11 issued in favor of the City
Government of Davao were dishonored and
returned by the authorized government depository
bank (AGDB) due to insufficiency of funds, closed
accounts, and/or deficiencies in checks not

detected by the collecting officer.
Property, Plant and Equipment valued

2,212,500,933.27 in the financial statements.
See to it that control measures are evident to

prevent the acceptance of checks that are
eventually dishonored due to Insufficiency of Funds,
Closed Accounts, and/or Need of Accountants
Advice. Such control measures may be through
imposition of penalty, black listing of taxpayers with
more than one dishonored checks and/or
acceptance of managers or cashiers checks only.
We also recommended the conduct of appropriate
review and examination of the checks and its
supporting documents prior to acceptance of
payment and issuance of official receipt.
Advice the City General Services Office to

coordinate with the City Accounting Office for the
proper reclassification and valuation of the City
Governments Property, Plant and Equipment
accounts. Determine the appropriate useful lives of
all PPE of the city government in accordance with
the provisions of COA Circular No. 2003-007 to
facilitate computation of depreciation cost. Advise
the City Accountant to determine and record the
accumulated depreciation of the property that were
not subjected to depreciation since date of
acquisition in order to present the fair valuation of
PPE accounts in the financial statements.
The recorded receivables from Real Property Tax of

295,232,199.78 is inaccurate and unreliable due
to errors in the Real Property Tax Collection System
and absence of supporting list or subsidiary ledger
for taxpayers with unpaid accounts, contrary to
Accounting System, affecting fairness of
presentation of the financial statements.
We recommended that the City Assessors Office

and the City Treasurers Office coordinate in the
cleansing of the data base of the Real Property Tax
Assessment System (RPTAS), review and update
the classification of lands, buildings and other
taxable property, identify tax exempt property, after
which implement the applicable provisions of RA
7160. If necessary and to hasten the activity,
consider the possibility of enlisting the services of
the City Information and Technology Center for the
possible enhancement of the RPTAS.
The realignment of MOOE allocation to Personal

Services for the purpose of paying claims for
Overtime and Night Pay of 4,117,508.77 to the
officials and employees of COMELEC Region XI is
contrary to Section 325 of RA 7160. Likewise,
the charging of overtime and night pay of
COMELEC personnel to the City Government is
deemed irregular as it violated Section 8 of DBM
Budget Circular No. 10 dated March 29, 1996.
We recommended that the City Budget Officer and
the City Accountant be directed to submit copy of
an existing law or legislative enactment authorizing
the payment of additional wages or salaries to the
COMELEC personnel by way of overtime and night
pay, as an exemption to the express provisions of
Section 325 of RA 7160. We also recommended
submission by the COMELEC personnel issuance
from the Department of Budget and Management
exempting them from the provisions of DBM Budget
Circular No. 10 and all other basic documents
supporting a claim for overtime or night pay, such
as the authority to claim overtime, record of services
rendered during the period covered by the claims
and certification that no other claims have been
made against any other funds or office.
Inventory account balances of supplies and

materials as of December 31, 2013 reached an
unreliable amount of 170,749,757.06 due to
failure of the different divisions/offices to conduct
physical inventory and to submit utilization reports
pursuant to Sec. 121 and 124 of the Manual on the
New Government Accounting System for LGUs
Conduct the physical inventory of supplies and

materials in accordance with existing rules and
regulations to verify the accuracy of reported
balances and submit the required report thereon
and thereafter, cause the reconciliation of balances
between the outcome of physical inventory and the
accounting records; and all concerned offices shall
update and submit their SSMI to the City General
Services Offices for proper consolidation and
submission to the accounting office.
at
The purpose of paying honoraria to barangay and

purok volunteers by the City Government may not
be achieved due to failure of barangay officials to
exercise supervision and control over the
volunteers, thereby rendering the expenditure of
30,345,259.12 unnecessary and a waste of
government funds. Moreover, the City has no
reason to charge said honorarium to MOOE as
expenditures for personal services have not
exceeded the limitation set in RA 7160
We recommended that the Punong Barangay (PB)
should ensure that all barangay/purok volunteers
shall be adequately supervised to ensure that they
performed their functions relative to the
implementation of assigned programs and projects
Errors in the classification and valuation of several

PPE accounts, coupled with non-recognition of
depreciation on some property, cast doubts on the
reliability and fairness of presentation of the account
573
in the barangays; monthly payrolls must be

accompanied with certifications from the barangay
captain and barangay treasurer that no barangay
funds were expended for the payment of wages or
honoraria of the paid volunteers; and the City
Budget Officer should be directed to refrain from
charging to MOOE expenses for honoraria
inasmuch as these are proper charges to the
budgetary allocation for personal services.
Office secure copies of the ICS issued by DepEd

Schools Division Office for record purposes and as
basis for the preparation of SSMI.
The City Government has not actually internalized

the significance of the objective and purpose of
GAD programs as shown by its failure to impose
submission of GAD plans and accomplishment
reports of offices/departments and to maximize
utilization of the GAD budget of 728,680,089.57,
thereby, depriving the women employees and other
intended beneficiaries of benefits from GenderResponsive Development Programs.

1) Require the concerned officials, particularly the
City Planning and Development Office, to
coordinate with other offices concerned for the
timely implementation of development programs
and projects; 2) Comply strictly with the purpose of
the PDAF as indicated in their corresponding
SAROs. Should there be a need to modify the
projects/programs initially intended for the fund,
make
certain
that
the
requisites
for
modification/revision of PDAF projects/ programs
are properly observed and authorization from proper
offices/officials are sought.
We recommended that management take a serious

look at how GAD can be implemented in the work
place considering that majority of its employees are
women and that these employees have contributed
much to the attainment of the agencys goals and
objectives.
The following measures are
recommended, pursuant to Joint Circulars 2012-01
and 01-2013, viz: a) Creation or strengthening the
Citys GAD Focal Point System (GFPS) through the
creation of an Executive Committee and a
Technical Working Group or Secretariat; b) Conduct
of GAD capacity building program to be attended by
members of the Citys GFPS; c) Conduct of
assessment, evaluation and monitoring of
recommended action by the GFPS on the gender
responsiveness of the City Governments systems,
structures and policies; d) Preparation of the LGU
GAD Plan and Budget and submission of GAD
Accomplishment
Report
and
consolidated
accomplishment report and other GAD related
reports; e) Maintenance of GAD data base by the
Local Planning and Development Office as basis for
gender responsive planning, programming and
policy formulation; and f) Preparation of GAD Code
or ordinance to support the Citys effort in
promoting, protecting and fulfilling womens human
rights, womens economic empowerment and
gender responsive governance towards the
attainment of gender equality and womens
empowerment.
Priority Assistance Development Fund amounting to

18,330,000.00 intended for various projects
remained unutilized despite the lapse of several
years from date of receipt of funds by the City
Government. This constitutes non-implementation
of development projects/programs, depriving the
intended beneficiaries of benefits from the
projects/programs.
3.

Recommendations
Implemented
Not Implemented
88
42
7
39
CITY OF DIGOS
A. BACKGROUND
1. Legal Basis

September 8, 2000
2. Key Officials
City Mayor
City Treasurer
City Accountant
The procurement of textbooks and instructional

materials in the amount of 17,999,928.00 was
treated as an outright expense contrary to Section
114 of the Manual on the New Government
Accounting System.
Hon. Joseph R. Peas,

Mr. Jesus B. Uy, Jr.
Ms. Monina A. Bernardino
Permanent
Co-terminus
Elective Officials
Reclassify the account Textbooks and Instructional

Materials Expense to Textbook and Instructional
Materials Inventory and the General Services
4. No. of Barangays
574
300
1800
13
2,113
26
Require the City Treasurer to exert extra effort to

collect real property taxes from delinquent
taxpayers and coordinate with the Barangay
Officials to locate the present address of the
delinquent taxpayers and send demand letters to
remind them of their unpaid taxes.
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
2012
1,063,752 1,021,299
484,183
470,956
579,569
550,343
(In Thousand Pesos)
2013
2012
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
522,372
473,776
48,596
600,750
552,394
48,356
Variance
42,453
13,227
29,226
Variance
78,378
78,618
(240)
Require the City Treasurer to prepare a

disbursement voucher for the transfer of the
unutilized balance of LDRRMF for CY 2013 in the
amount of 5,933,351.51 from the General Fund to
the Trust Fund. Instruct the Accountant to record
the transfer of the unutilized balance of the
LDRRMF in the General Fund by debiting the
Subsidy to Other Funds account and crediting the
Cash in Bank, LCCA account in accordance with
Sec. 5.1.10 of COA Circular No. 2012-002 dated
September 12, 2012. While in the Trust Fund
books, the transfer is to be debited to the Cash in
Bank, LCCA account and credited to the Trust
Liability-DRRMF.
Cash Flows
(In Thousand Pesos)
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
2012
Variance
57,826
95,533
(37,707)
(61,416)
(73,573)
12,157
(58,443)
(42,015)
(16,428)
(62,033)
150,181
88,148
(20,055)
170,236
150,181
(41,978)
(20,055)
(62,033)
C. RESULTS OF AUDIT
1.

statements for the variance of 619,136,583.92 between
the accounting records and the Report on the Physical
Count of Property, Plant and Equipment accounts as of
December 31, 2013, and failure to record purchased
machineries of 13,585,999.92, donated motor vehicle
of 539,400.00 and donated parcels of land, has
rendered the PPE accounts inaccurate and unreliable
andLoans Payable-Domestic is also understated by
16,594,196.98 due to erroneous recording of the
payment of machineries amounting to 13,585,999.92
and payment of interest of 234,713.79 and bank
charges of 2,773,483.27 as loan repayments.
2.
Collection efficiency on Real Property Tax and

Special Education Tax on current and prior years
accounts showed a minimal collection rate of
33.20% and 33.16% for current accounts and
4.36% and 11.43% for prior years accounts which
deprived the City Government of additional funds
needed for the implementation of its
programs/projects/activities
Management has not complied with the guidelines

under R.A. 10121 and COA Circular No. 2012-002
relative to the accounting treatment of the unutilized
portion of the calamity fund thus, the Liabilities and
Government Equity accounts under the General
Fund and Trust Fund were not properly presented in
Out of the total appropriations of 4,935,137.42 for

capital outlay from both the continuing and current
appropriations of the Special Education Fund,
utilization was registered at only 10.21% or
503,727.33 at year-end; thus defeating the
purpose of appropriating the said amount to the
identified projects, thereby depriving the students of
improved facilities conducive to learning.
Evaluate the projects line up for implementation
especially those from the continuing appropriations.
If determined that the necessity for implementing
such projects are no longer feasible, effect the
realignment of the funds to other priority projects
especially on the repair, rehabilitation and
constructions of school building which is the
perennial problem of the public school system. Plan
properly the projects to be included in the annual
budget and strictly pursue its implementation.
Out of the citys annual budget of 584,309,594.22,
only 385,415.89 or 0.07% was appropriated for
Gender and Development (GAD) in violation of
Section 28 of the General Provisions of the General
Appropriations Act of CY 2013 thus resulting to nonimplementation of projects/activities relating to
GAD.
Comply with the rules and regulations on GAD
especially on the setting aside of at least 5% of the
Citys budget for GAD programs/projects/activities in
575
accordance with prescribed regulations. Harmonize

the Citys GAD plan with the Magna Carta of
Women and the Philippine Development Plan in
order to rationalize and widen the scope of
programs/projects/activities in the ensuing years.
Convene the focal persons on GAD and require
them to develop performance or success indicators
for each GAD Program/ Project/Activity in the GAD
Plan and Budget for the current year and the years
thereafter.
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
Non-reconciliation of reciprocal accounts Due from

and Due to Other Funds resulted to the
unreconciled amount of 19,375,969.58, thereby
providing inaccurate financial
information to
management and other users thereof as required in
Sec. 111(1) of PD No. 1445.
We recommended for the City Accountant to effect
the necessary adjusting entries to reconcile the
reciprocal accounts.
730,611
217,017
513,594
(In Thousand Pesos)
2013
2012
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
408,071
363,941
44,130
388,765
345,575
43,190
2013
2012
Variance
217
12,536
(12,319)
Variance
19,306
18,366
940
Cash Flows
(In Thousand Pesos)
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End

Recommendations
Implemented
Not Implemented
2012
730,828
229,553
501,275
13
7
6
0
Variance
33,705
4,566
29,139
(31,155)
(29,438)
(1,717)
22
(11,283)
11,305
2,572
169,500
172,072
(36,155)
205,655
169,500
38,727
(36,155)
2,572
C. RESULTS OF AUDIT
ISLAND GARDEN CITY OF SAMAL
1.
The Auditor rendered an unqualified opinion since the

financial statements present fairly in all material
respects, the financial position of the Island Garden City
of Samal as of December 31, 2013 and the results of its
operations and cash flows for the year then ended in
conformity with generally accepted accounting principles.
A. BACKGROUND
1. Legal Basis

January 30, 1998
2. Key Officials
City Mayor
City Treasurer
City Accountant
Hon. Aniano P. Antalan

Ms. Aurea R. Bastasa
Ms. Gladys P. Hurao
Permanent
Co-terminus
Elective Officials
4. No. of Barangays
484
453
14
951
46
576
2.
The occurrence, completeness and accuracy of the

reported balances of the Office supplies and other
supplies expenses amounting to 1,819,238.25
and 1,626,307.65 respectively could not be
ascertained due to the recording of purchases as an
outright expenses instead of Inventories coupled
with the non-maintenance of supplies ledger cards,
absence of stock cards and non-issuance of
Requisition Slips. Issuances of office supplies were
not supported by Summary of Supplies and
Materials Issued (SSMI) which is not in conformity
with Section 121 of the NGAS Manual, Volume I for
LGU.
Require
the
Accountant
to
record
purchases/issuances to inventory accounts for
Office Supplies and Other Supplies to comply with
the provisions of the NGAS Manual, Volume I,
regarding Perpetual Inventory System of recording
inventories. Strengthen the internal control, the
Accounting Office should maintain supplies ledger
cards and the General Services Office the required
stock cards.
vis the implementation schedule. Management

should review all their plans and timetables to
ensure that what is planned and targeted are
achievable/feasible during the year.
3.

Implemented
Not Implemented
The reported balance of Construction In Progress

(CIP) accounts totaling 55,623,904.34 as of
December 31, 2013 are misstated because
completed projects amounting to 39,876,454.29
were not adjusted and/or closed to their appropriate
PPE asset account classification and/or Public
Infrastructure accounts and transferred to the
Registry of Public Infrastructure (RPI) at year-end.
A. BACKGROUND
1. Legal Basis

June 18, 2007
2. Key Officials
City Mayor
City Treasurer
City Accountant
Hon. Carlo Luis P. Rabat

Ms. Aloma S. Serafin
Mr. Romeo S. Roque
Absence of monitoring of the project implementation

by the City resulted to difficulty in determining
whether the funds amounting to 5,000,000.00 as
of December 31, 2013 were actually utilized for the
planned projects by the loan beneficiaries and
evaluate the effectiveness of the loaning program.
Permanent
Co-terminus
Elective Officials
Enjoin the concerned NGO/PO to cause the

immediate submission of the status/accomplishment
reports. In future transactions, the officials involve in
the signing of the MOA should closely monitor and
inspect the project implementation to ensure that
the objectives of the program are effectively
achieved.
7
1
3
3
CITY OF MATI
Require the City Accountant to reclassify the cost of

completed projects from Construction in Progress to
the appropriate asset accounts and/or Public
Infrastructure accounts and eventually transfer them
at year-end to the Registry of Public Infrastructure.
The City Engineering Office should submit updated
reports on completed projects to the City
Accounting Office so that appropriate adjustments
are made to the affected accounts.
Status Implementation of Prior Years Audit

Recommendations
4. No. of Barangays
344
2,333
14
2,691
26
Financial Position
(In Thousand Pesos)
Assets
Liabilities
Equity
Eight (8) infrastructure projects totaling

9,878,788.43 programmed to be implemented in
CY 2013 were not completed within the target set
shown in the approved Annual Investment
Plan/Annual Budget due to failure to consider the
long procurement process during the planning stage
and some delays in the issuance and receipt of
Notice to Proceed by the winning bidder. Hence, the
intended beneficiaries were deprived of the
immediate and maximum use of the projects.
Prepare realistic targets to consider all phases of
procurement activities prior to implementation of the
project. Adopt effective monitoring system that will
keep track of the implementation of projects vis--
2013
2012
775,643
369,381
406,262
544,576
242,675
301,901
Variance
231,067
126,706
104,361
(In Thousand Pesos)
2013
2012
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
571,014
436,403
134,611
33,297
72,598
(39,301)
2012
Variance
604,311
509,001
95,310
Variance
Cash Flows
(In Thousand Pesos)
2013
577
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg
Cash Bal. End
13,279
152,494
(139,215)
(63,077)
(93,908)
30,831
30,510
16,343
14,167
(19,288)
104,920
85,632
74,930
29,991
104,920
(94,218)
74,929
(19,288)
Strictly comply with the guidelines in the grant and

liquidation of cash advances under PD No. 1445
and COA Circular No. 97-002 dated February 10,
1997.
C. RESULTS OF AUDIT
1.
Exercise prudence and diligence in the

disbursement of the LDRRMF and to strictly adhere
to the provisions of Implementing Rules and
Regulations of Republic Act No. 10121 dated
September 27, 2010 and COA Circular No. 2012002 dated September 12, 2012. Allocate a separate
budget of CDRRMC for the expenditures that does
not fall within the aforementioned guidelines.

statements because the total amount 11,289,497.89
representing funds from various entities were
inadvertently recorded to Due to Other Funds resulting in
the variance of its reciprocal account of Due from Other
Funds by the same amount.
2.
Due to Other Funds (424) and Due from Other

Funds (144) reciprocal accounts for all funds do
not tally, resulting to a variance amounting to
11,289,497.89, thus affecting the fair presentation
of either account.
Reconcile the reciprocal accounts and to take effect

the necessary correcting entries to adjust the
balances of the accounts. We further recommended
to the Accountant to closely monitor and review the
transactions to ensure accuracy in recording in the
books.

the Quick Response Fund (QRF) and the Disaster
Risk Reduction Management Fund Maintenance
and Other Operating Expenses (DRRMF-MOOE)
for CYs 2011 and 2012 were transferred to Trust
Fund books under the account Due to Other
Funds (424) in contrary to Section 5.1.10 of the
2012.
Reclassify the remaining amount of the
unexpended/unobligated balances for CYs 2012
and 2011 under the account Trust Liability-DRRM
(Code 438) in the Trust Fund books.
Unutilized balance of Due to Local Government

Units - LGU counterpart recorded in the Trust Fund
totaling 1,238,709.32 remained in the Trust Fund
for a long period of time despite
completion/attainment of programs and projects,
thus remained unnecessarily recorded as liability
account in the books of the City Government.
Inspect and verify the excess balances of the

reported completed projects/programs before
making any necessary adjustments and settlements
in the books and submit the accomplishment reports
of the above completed projects/programs to the
office of the auditor.
Expenditures amounting to 150,094.72 out of the

Fund (LDRRMF) were not in conformity with the
guidelines laid down with the provisions of the
Act No. 10121 dated September 27, 2010 and COA
Expenditures made out of the 20% component of

the annual internal revenue allotment shares or
development fund amounting to 4,534,530.49
were utilized for programs/undertakings that do not
fall within the purview of socio, economic and
environmental development inconsistent of Section
287 of RA 7160 and DILG and DBM Joint
2011.
disbursement of the 20% Development Fund and to
strictly adhere to the provisions of DILG and DBM
13, 2011.
Cash Advances granted for special purpose totaling

to 2,543,507.40 remained unliquidated as of
December 31, 2013 contrary to Section 89 of PD
10, 1997, thus misstating the financial position of
the agency.
578
Expenditures amounting to 3,190,640.67 were

charged to Special Education Fund contrary to the
policy set forth under Section 272 of Republic Act
No. 7160, Republic Act No. 5447 and DECS, DBM
and DILG Joint Circular No. 01 s. 1998 dated April
14, 1998.
Co-terminus
Elective Officials

disbursement of the Special Education Fund and to
strictly adhere to Section 272 of Republic Act No.
7160, Republic Act No. 5447 and DECS, DBM and
DILG Joint Circular No. 01 s. 1998 dated April 14,
1998.
4. No. of Barangays
Financial Position
(In Thousand Pesos)
Prepare and formulate GAD plan and budget in

accordance with the Philippine Plan for GenderResponsive Development 1995-2025. Strictly
comply with the submission of the same to the
NCRFW and DBM for the required review and
evaluation in compliance with Department of Budget
and Management, National Economic and
Development Authority and National Commission
on the Role of Filipino Women Joint Circular No.
2004-1. We further recommended the Management
to comply fully with the budgeting requirement of at
least 5% of the annual GAD budget appropriations.
2013
Assets
Liabilities
Equity
2012
Variance
1,139,004
379,993
759,011
179,590
54,708
124,882
(In Thousand Pesos)
2013
2012
Variance
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
663,474
466,512
196,962
608,455
443,853
164,602
55,019
22,659
32,360
2013
2012
Variance
71,467
(10,255)
81,722
(20,292)
(23,427)
3,135
(1,152)
(7,213)
6,061
50,023
283,916
333,940
(40,895)
324,811
283,916
90,918
(40,895)
50,024
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
12
0
1
11
C. RESULTS OF AUDIT
1.

failure to conduct and the non-submission thereof of the
physical count report renders the Financial Statements
certainty as to the amount of 836,008,671.33 and
18,159,103.34 of the Property, Plant and Equipment
and the Supplies Inventory, respectively.
CITY OF PANABO
A. BACKGROUND
March 31, 2001
2. Key Officials
City Mayor
City Treasurer
City Accountant
1,318,594
434,701
883,893
Cash Flows
(In Thousand Pesos)
3. Status of Implementation of Prior Years' Audit

Recommendations
1. Legal Basis
40
The City Government failed to appropriate a

separate budget of at least five percent (5%) of the
total budget appropriations for 2013 or 29,009,318
for gender responsive activities and to submit the
GAD Plan and Budget for review in violation of the
Department of Budget and Management, National
Economic and Development Authority and National
Commission on the Role of Filipino Women Joint

Implemented
Not Implemented
15
1,233
Hon. Jose L. Silvosa, Sr.

Mr. Kirk Samillano
Ms. Winona J. Avenido
Permanent
Remaining balance of 3,516,499.55 from

completed and implemented programs, projects and
activities of the City from previous years
receipts/releases of PDAF remain in the Trust Fund
Book as of December 31, 2013.
Revert to the General Fund of the National
Government (Bureau of Treasury)the amount of
447
771
579
3.516,499.55 from prior years balances which

may have been dormant accounts or
unnecessarytrust fund as the case may be as
defined in the Joint Circular No. 4-2012 and/or as
required under the GAA on the realignment of
PDAF funds.
CITY OF TAGUM
A. BACKGROUND
1. Legal Basis
Real Property Tax (RPT) and Special Education

Tax (SET) Receivables set up by the Accounting
Office is not based on the certified list of Real
Property Tax Account Register/Taxpayers Index
Card but based on a lump sum amount provided by
the City Treasurers Office, contrary to accounting
policies provided for by the New Government
Accounting System as basis for recording.
2. Key Officials
City Mayor
City Treasurer
3.
Hon. Allan L. Rellon

Mr. Edgar C. de
Guzman
Mr. Ramil Y. Tiu
City Accountant
Set up the RPT/SET Receivable at the beginning of

the year based on the list of taxpayers index card
or tax account register of taxpayers. The program or
system being used for the collection of RPT and all
other taxes/collections must be repaired and
upgraded to conform with the correct assessment
and to generate an accurate and reliable data.
Cash Advances amounting to 3, 221,661.38

remained outstanding/unliquidated as of December
31, 2013 exposing government fund to probable
loss.
4. No. of Barangays
Permanent
Co-terminus
Elective Officials
311
2,063
14
2,388
23
Financial Position
(In Thousand Pesos)
Require all Accountable Officers to liquidate

immediately their cash advances of travel giving
priority attention on those that were granted before
December 31, 2011.

January 30, 1998
2013
Assets
Liabilities
Equity
2,251,481
693,853
1,557,628
2012
2,099,471
658,603
1,440,868
Variance
152,010
35,250
116,760
Failure to conduct physical count causing the nonsubmission thereof of the report of Property, Plant
and Equipment and the Supplies Inventory cast
doubt as to the certainty or correctness of the
Property, Plant and Equipment and Inventory
amounting
to
836,008,671.33
and
18,159,103.34 respectively as reflected in the
Balance Sheet as of December 31, 2013.
(In Thousand Pesos)
2013
2012
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
1,158,277
911,646
246,631
935,889
714,621
221,268
222,388
197,025
25,363
Conduct physical count/inventory thru the General

Service Office of all its property, plant and
equipment and supplies inventory as of December
31, 2013 and copy furnished the Audit Team the
report thereof. Reconcile the physical count with
book balance and effect the necessary adjustments.
Cash Flows
(In Thousand Pesos)
2013
2012
Variance
300,536
292,229
8,307
(153,534)
(230,228)
76,694
2,233
(105,071)
107,304
149,235
204,794
354,029
(43,070)
247,864
204,794
192,305
(43,070)
149,235
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End

Recommendations
Implemented
Not Implemented
6
2
4
0
580
Variance
was created under R. A. No. 5447 to the

disadvantage of the public schools who could have
benefitted from the projects/programs derived there
from.
C. RESULTS OF AUDIT
1.

statements due to the inclusion of completed projects in
the Construction-in-Progress accounts, failure to transfer
them to their appropriate Property, Plant and Equipment
(PPE) accounts and Government Equity, record the
same to the Registry of Public Infrastructure (RPI)
resulted in the overstatement of the total assets of the
City by 49,385,153.50. Moreover, the absence of the
required physical count and property records of
inventories amounting to 47,989,194.27 casts doubt on
the existence, completeness and accuracy of the
reported balances.
2.
The Construction-in-Progress accounts totaling

132,912,076.34 included various projects
amounting to 55,484,512.70, already reported as
completed as of year-end, but remained unadjusted
to their appropriate Property, Plant and Equipment
accounts, thereby understating the Plant, Property
& Equipment, Government Equity and the Registry
of Public Infrastructure accounts.
Carefully evaluate the programs/projects to be

included in the SEF Budget taking into
consideration the objectives set forth under existing
laws and regulations that govern the utilization of
such fund. Likewise, refrain from utilizing SEF funds
for activities/programs/projects that are not
authorized under the laws, rules and regulations.
Recommendations
Implemented
Not Implemented
Require the City Engineers Office to fast tract the

submission of the list of completed projects and the
required supporting documents to the City
Accountants Office for the latter to appropriately
close the CIP accounts to its proper PPE accounts.
It is also recommended that the two offices
periodically reconcile their records to reflect the
actual accomplishments of the projects undertaken.
Incomplete property records, absence of periodic

physical count and improper recording of various
inventories procured by the City amounting to
47,989,194.27 as of the year-end cast doubt as to
the existence, completeness and accuracy of the
reported balances therein in violation of Sections
114, 119, 121 and 124 of Volume I of the NGAS
Manual.
Require the General Services Officer to maintain
the mandatory property records, conduct periodic
physical count and render a report thereof adhering
to the procedures/guidelines in inventory-taking. We
also recommended that the Accounting Office
record all the purchases as inventory and report
issuances based on submitted SSMI by the GSO.
Various disbursements funded out of the Special

Education Fund amounting to 4,736,839.14 are
considered irregular, unnecessary and excessive as
defined under COA Circular No. 2012-003 and
inconsistent with the purpose for which such fund
581
9
4
1
4
Cash Bal. Beg.*

Cash Bal. End
XII - SOCCSKSARGEN
943,406
957,283
875,077
948,630
68,329
8,653
*as reported
C. RESULTS OF AUDIT
1.
PROVINCE OF NORTH COTABATO

A. BACKGROUND
1. Legal Basis

December 19, 1983
Doubtful validity, existence and accuracy of

the Property, Plant and Equipment account
amounting to 889,952,737.00 due to the absence
of an inventory report and the inclusion of
unreconciled balances in the subsidiary ledgers.
Unreliable existence of receivables totaling

5,303,301.90 that have been dormant for more
than five (5) years.
Doubtful existence and accuracy of the Other

Assets account stated at 16,327,568.41 due to
the inclusion of unreconciled/unidentified and nonexistent assets.
Abnormal negative balances of various accounts

totaling 5,824,096.50 in the General Fund due to
the absence of proper monitoring and control on
the maintenance of accounts.
2.
The validity, existence and accuracy of the

Property, Plant and Equipment account amounting
to 889,952,737.00 could not be ascertained due
to the absence of an inventory report and the
inclusion of unreconciled balances in the
subsidiary ledgers which affected the correctness
2. Key Officials
Provincial Governor
Hon. Emmylou "Lala"

Talio-Mendoza
Ms. Rosalina M. Aguirre
Ms. Meriam D. Paniza,
CPA
Permanent
Elective Officials
1,015
651
15
1,681
17
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
2,182,702
317,888
1,864,814
2012
2,069,584
338,870
1,730,714
Variance
113,118
(20,982)
134,100
(In Thousand Pesos)
We reiterate our prior years recommendation that:

2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
2012
1,643,069
1,069,821
573,248
1,535,207
1,150,775
384,432
2013
2012
Variance
107,862
(80,954)
188,816
a.
A complete physical inventory of property,

plant and equipment be conducted and a
Report of Physical Count of Inventories be
furnished the Office of the Auditor.
b.
Subsidiary Ledgers reflecting the correct

balances be maintained and reconciled with
the inventory report/property records of the
General Services Office.
c.
Extra efforts be exerted to identify the details

of the beginning balances appearing in the
subsidiary ledgers of property maintained by
the accounting.
Cash Flows
(In Thousand Pesos)
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Variance
427,679
407,836
19,843
(404,785)
(323,162)
(81,623)
(9,018)
(11,121)
2,103
13,876
73,553
(59,677)
582
Acquired land by the Provincial Government of

Cotabato valued in the books at 18,508,831.68
Other Assets account for fair presentation in the

financial statements
had no Certificates of Title as proofs of ownership

thereto, contrary to the provisions of Section 39(2)
of Presidential Decree 1445. This may result to
losses on the part of the government due to
possible interested claimants or improper
disposition thereof.
3.

Implemented
Not Implemented
We recommended the following:

d.
e.
The Provincial Government of Cotabato

should follow-up the titling of all lots/land
acquired. Work out for the transfer of titles of
all the lots/land acquired by the province
through purchase to satisfy ownership and to
avoid losses or forfeitures of property in case
other interested parties may claim the same
in the future.
11
6
3
2
PROVINCE OF SARANGANI
A. BACKGROUND
Create an Appraisal Committee, composed of

the Provincial Assessor, Provincial Treasurer
and Provincial Engineer, who shall appraise
the value of the Capitol Compound for
purposes of recording the property in the
books of account.
1. Legal Basis

March 16, 1992
2. Key Officials
Provincial Governor
The Provincial Accountant failed to review, analyze

and
reconcile
the
receivable
totaling
5,303,301.90 that have been dormant for more
than five (5) years as required under COA Circular
No. 97-001, thus validity and accuracy of the
account cannot be attested.
Hon. Steve C. Solon

Ms. Editha S. Sanchez
Mr.
Leovigildo
A.
Librando, CPA
Permanent
Elective Officials
For the Provincial Accountant to review, analyze,

validate and reconcile the dormant accounts with
the related accounts in the financial statements. If
the analysis/review of the accounts is not possible
due to the absence of records and documents, the
head of the agency should seek authority from the
members of the Sangguniang Panlalawigan (SP)
to write off the doubtful accounts. Once the
legislative body approves, submit the listings of the
doubtful accounts together with the SP Resolution
to the COA and request authority for its writing-off
supported by a list of available records and extent
of validation made on the accounts stating the
reasons why the books of accounts/records,
financial statements/schedules and supporting
vouchers/documents cannot be located.

Recommendations
680
944
15
1,639
7
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
1,385,566
185,522
1,200,044
2012
1,277,296
182,302
1,094,994
Variance
108,270
3,220
105,050
(In Thousand Pesos)
Existence, validity and accuracy of the Other Asset

account stated at 16,327,568.41 cannot be
ascertained due to the inclusion of
unreconciled/unidentified and non-existent assets,
thereby overstating said account in the financial
statements, contrary to Section 143 of NGAS,
Volume III.
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
Require
the
Provincial
Accountant
to
identify/classify said account and thereafter adjust
the books to reflect the correct valuation of the
583
691,620
499,431
192,189
2012
620,208
521,161
99,047
Variance
71,412
(21,730)
93,142
Cash Flows
(In Thousand Pesos)
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
2012
Variance
130,215
79,650
50,565
(103,141)
(29,378)
(73,763)
(15,825)
(19,497)
3,672
11,248
381,520
392,768
30,775
350,744
381,520
(19,527)
30,776
11,248
C.
RESULTS OF AUDIT
1.
We recommended the following courses of action

to address the deficiencies, viz:

Province of Sarangani as of December 31, 2013 due to
non-submission of a complete physical inventory report,
misclassified
unserviceable
property
costing
8,980,815.49,
unrecorded
items
totaling
1,378,400.00, and non-reconciliation of property
cards with the accounting ledger cards. Also, the
regularity, validity, completeness and accuracy of the
recorded transactions could not be established due to
the delayed/incomplete/non-submission of the financial
reports, disbursement vouchers, official receipts and
2.
Long outstanding cash advances in the amounts of

52,249,660.33 and 4,675,057.01 under the
accounts Advances to Officers and Employees
and Other Receivables, respectively, remained
unliquidated beyond the reglementary period
thereby overstating the receivable accounts and
understating the corresponding expense accounts.
Demand the immediate liquidation and/or

settlement of the outstanding cash advances
by the concerned officials and employees;
g.
Direct the withholding of the salary of officials

and employees who fail or refuse to liquidate
and/or settle their outstanding cash advances
after giving due notice and final demand;
h.
Stop the practice of granting additional cash

advances to officers with unsettled cash
advances; and
i.
a.
Demand the immediate liquidation and/or

settlement of the outstanding cash advances
by the concerned local government units;
and,
b.
Refrain from downloading additional funds to

local government units with unsettled cash
advances.
The existence of some property and the validity of

the reported balances of the Property, Plant and
Equipment
accounts
amounting
to
806,867,258.09 is doubtful due to the nonsubmission of a complete physical inventory
report, misclassified unserviceable property
costing 8,980,815.49, unrecorded items totaling
1,378,400.00, and non-reconciliation of property
cards with the accounting ledger cards.
We recommended that the head of agency
(a) Direct the property officer to conduct a regular
and complete physical inventory of all
property, plant and equipment, and regularly
reconcile the same with the accounting
records; and
(b) Require the accounting office to take up
adjustments after a thorough reconciliation of
property accounts in order to reclassify the
unserviceable property to Other Assets
account

to address the deficiencies, viz:
f.
Long outstanding fund transfers granted to Local

Government Units in the total amount of
44,602,456.50 remained unliquidated beyond
reglementary period in violation of existing law,
rules and regulations, thereby overstating the
receivables account and understating the
corresponding expense accounts presented in the
Various development projects enumerated under

the 20% Development Fund Annual Investment
Plan totaling 20,162,000.00 were not
implemented as funds could not be downloaded to
municipalities due to their unliquidated previous
cash advances, thus depriving their constituents of
the benefits, services, and employment
opportunities that could have been derived from
these projects.
We recommended that the agency head direct the
concerned responsible officials to address the
issues that caused the non-implementation of the
projects. Also, advice the Local Planning and
Development Coordinator to ensure that only
Impose the sanctions provided under PD

1445 for any willful violation of COA Circular
No. 97-002.
584
feasible projects and activities are included in the

Annual Investment Plan to avoid problems which
may affect the efficiency of the Provincial
Government towards the achievement of its goal of
providing basic services to its constituents.
B.
2013
Projects under the Priority Development

Assistance Fund (PDAF) for CY 2005-2010
totaling 860,000.00 remain unimplemented while
those costing 2,250,000.00 were not yet
completed, thus depriving the intended
beneficiaries of their economic use.
Assets
Liabilities
Equity
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
19
5
6
8

July 14, 1966
2. Key Officials
Hon. Daisy P. Avance
Fuentes
Alfredo C. Dumanig
Alvin M. Batol, CPA
Permanent
Elective Officials
53,048
(61,322)
114,370
2013
2012
1,063,135
855,464
207,671
963,127
836,307
126,820
2013
2012
Variance
100,008
19,157
80,851
Variance
309,448
273,885
35,563
(244,642)
(181,842)
(62,800)
9,362
(10,300)
19,662
74,168
541,815
615,983
81,743
460,071
541,815
(7,575)
81,744
74,168

financial statements of the Province of South Cotabato
as of December 31, 2013 due to non-submission of
disbursement vouchers amounting to 2,006,605.98
delayed preparation of Bank Reconciliation Statements,
existence of dormant receivables and non-adherence to
the procurement law (RA 9184) in the procurement of
drugs and medicines, depriving the provincial
government of possible savings of 1.3 million.
A. BACKGROUND
Variance
C. RESULTS OF AUDIT
PROVINCE OF SOUTH COTABATO
Provincial Governor
2012
1,609,094
541,430
1,067,664
Cash Flows
(In Thousand Pesos)
1.
1. Legal Basis
1,662,142
480,108
1,182,034
(In Thousand Pesos)

Recommendations
Implemented
Not Implemented
FINANCIAL PROFILE
Financial Position
(In Thousand Pesos)
We recommended that the head of agency direct

the provincial accountant and legal officer to
determine if the amounts totaling 2,126,723.80
which correspond to the unobligated balance of
the unimplemented and unfinished projects, and
remaining balances of completed PDAF projects
are among the funds enjoined in the Supreme
Court Decision, which is in part quoted under COA
Memorandum No. 2013-008 dated December 6,
2013, and ensure faithful compliance with said
ruling on the immediate reversion of subject PDAF
allocations to the unappropriated surplus of the
general fund if such is the case.
3.
10
737
2.
Non-submission of various Disbursement

Vouchers hindered the timely review of financial
operations and post-audit of transactions, contrary
to the existing rules and regulations to the
detriment of the government.
Direct the Provincial Accountant and Treasurer to
cause the submission of Disbursement Vouchers
enumerated in Annex III. Failure to submit will be
a ground for issuance of notice of suspension.
38
14
789
585
Memorandum Circular 99-65, dated April 23, 1999

which was not properly complied.
Delayed preparation and submission of Monthly

Bank Reconciliation Statements (BRS), failure to
make adjusting journal entries for the indentified
reconciling items and to reclassify stale checks to
Accounts Payable, had rendered Cash in Bank
account balances to be doubtful, and thereby
resulting to misstatements of the Cash In Bank
accounts of December 31, 2013.
Refrain from using intelligence fund if the

provisions embodied in DILG Memorandum
Circular 99-65, dated April 23, 1999 were not
properly complied.
3.
Require the Provincial Accountant to trace all

reconciling items, duly coordinate with each other
for reconciling items, duly supported with the
required documents and effect the necessary
adjustments in the books of accounts. Assign an
employee to do the job.

Implemented
Not Implemented
Require the Accounting Department to reclassify

the checks that have been outstanding for more
than six months to Accounts Payable or to drop
from the books of accounts after determining that
the concerned claimants are no longer interested
or non-existent.
A. BACKGROUND
1. Legal Basis
The Chief of Hospitals and the Provincial General

Services Officer failed to submit to the Provincial
Budget Officer the estimated consumption of drugs
and medicines for proper fund establishment and
inclusion in the budget, as prescribed in COA
Circular No. 80-128, dated February 6, 1980,
depriving the Provincial Government of possible
savings in the amount of 1,319,648.91.
2. Key Officials
Provincial Governor
Hon. Datu Suharto T.

Mangudadatu, Al Hadj
Mr. Marvin V. VillaAgustin, CPA
Ms. Mercedita G.
Donguines
Permanent
Elective Officials
Management failed to take action on dormant

receivables
accounts
amounting
to
14,705,402.28, contrary to COA Circular No. 97001 thus reliability of the account is doubtful.
B.
The Provincial Government of South Cotabato

should enforce the monitoring of the collection of
receivables periodically.
The Provincial
Accountant should review/analyze the dormant
accounts to identify the existence of the debtors
and to determine if the collection of the said
account is still probable.
7
4
1
2
PROVINCE OF SULTAN KUDARAT
The Provincial Governor should direct the

concerned Hospital Officials to follow the
guidelines provided for under COA Circular No.
80-128 to avoid incurrence of additional cost,
thereby realizing an estimated savings of
1,319,648.91.

Recommendations
644
881
13
1,538
11
FINANCIAL PROFILE
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
Peace and order was not a priority program of the

Provincial Government, hence no funds were
appropriated for the purpose. However, it allotted
funds for confidential & intelligence activities and
cash advances amounting to 6,875,000.00 that
was already drawn as of June 30, 2013 a practice
which was not in accordance with DILG
1,867,112
373,589
1,493,523
2012
1,798,347
437,555
1,360,792
Variance
68,765
(63,966)
132,731
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
586
899,293
766,827
132,466
2012
800,960
729,736
71,224
Variance
98,333
37,091
61,242
Cash Flows
(In Thousand Pesos)
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
2012
We recommended that Management require the

Accounting and Treasury Departments to
undertake the following courses of action:
Variance
139,291
80,297
58,994
(79,004)
(68,381)
(10,623)
60,286
226,243
286,529
11,916
214,327
226,243
48,370
11,916
60,286
C.
RESULTS OF AUDIT
1.
We rendered a qualified opinion on the fairness of the

presentation of the financial statements of the Province
of Sultan Kudarat as of December 31, 2013 due to nonclosing
of
Public
infrastructures
totaling
116,503,944.12 and the transfer thereof to the
appropriate Registry of Public Infrastructures,
overstating the financial statements as of yearend.
2.
The Provincial Government maintains fifteen (15)

current accounts and one (1) time deposit
placement with four different private banks totaling
34,664,082.02 without prior DOF (Department of
Finance) approval, contrary to its Department
Order No. 27-05.
Make representations with the depository

banks for the early transmittal of the bank
statements and other supporting documents
such as bank debit/credit memos, paid
checks, etc.
Better yet, enroll in the we access program

of some banks thru their websites to have an
updated access (on line) of the transaction
summary in aid of the reconciliation process.
Maintain one current account for each fund to

facilitate monitoring of check issuances and
immediate and timely preparation of BRS.
Any reconciling items discovered during the
preparation should be investigated promptly
and adjusted immediately if necessary to
reflect the correct/adjusted balances of Cash
in Bank accounts.
Due to absence of periodic (monthly) reconciliation

between cashbook and the accounting records for
cash in bank account, the discrepancy between
these records amounted to 41,013,571.94,
contrary to the pertinent provisions of the NGAS
Manual for LGUs and the revised Cash
Examination Manual which might affect the
reliability and validity of both records (cashbook
and accounting records).
We recommended that the Treasury and
Accounting Departments should coordinate closely
and reconcile monthly the entries in the cashbook
and the accounting records in compliance with the
provisions of the NGAS and the revised Cash
Examination Manual in order to check the
completeness, accuracy and correctness of
recording/posting of both records.
We recommended that all deposits with the private

banks namely, Philippine National Bank,
Equitable-PCI Bank (now BDO), Metropolitan Bank
and Trust Company (Metro Bank) and Rural Bank
of Tacurong City totaling 34,664,082.02 in the
books of accounts as of December 31, 2013 may
now have to be closed and transferred to any
Authorized Government Depository Banks Land
Bank of the Philippines or Development Bank of
the Philippines after securing a Sanggunian
resolution to that effect, in compliance with the
provisions of (Department of Finance) DOF
Department Order No. 27-05 dated December 9,
2005.
The preparation and submission of Bank

Reconciliation Statements for all depository
accounts of the Province were not updated due to
delayed receipt of bank statements, contrary to
COA Circular No. 96-011. The discrepancy
between book and bank balances amounted to
26,535,209.76, thus, the accuracy and validity of
the consolidated Cash in Bank - LCCA account
totaling 253,941,521.38 as of December 31,
2013 could not be ascertained.
Cash advances totaling 16,003,557.77 remained

unliquidated contrary to the rules and regulations
prescribed under COA Circulars 97-002 and 2012004 dated February 10, 1997 and November 28,
2012, respectively, thus government funds were
exposed to risk of loss or misappropriation.
to management:
587
Take extra effort to demand the immediate

liquidation of all outstanding cash advances
from the concerned officials/employees
pursuant to COA Circulars 97-002 and 2012004.
Impose sanctions prescribed in the said

Circulars for non-compliance thereof, such as
withholding the salaries and other
emoluments of the officials/employees who
continuously disregard, fail or decline to
comply with the demand, including filing
appropriate charges against them.
Provincial Engineer as to the specific details

of the CIP accounts;
Send demand letters to officials and

employees who are no longer employed with
the province to liquidate their cash advances
and consider taking legal actions/remedy
against them.
Public infrastructures totaling 116,503,944.12

were not closed to the Government Equity account
at the end of the year and transferred to the
appropriate Registry of Public Infrastructures as
required under the New Government Accounting
System manual due to lack of details/information
of the same thereby overstating the financial
statements as of yearend. The Registry of Public
Infrastructures was not maintained by the
accounting office and kept in a perpetual manner
as required under the same manual, hence no
summary of all Public Infrastructures were
prepared and disclosed in the Notes to Financial
Statements.
We recommended for the Provincial Accountant

to take the following courses of action:
Ensure that in accounting for CIP only ongoing and uncompleted projects are reflected.
Accounting of income for Real Property Tax and

Special Education Tax is contrary to NGAS for
LGU hence, the validity and accuracy of the
ending balances of Real Property Tax Receivable
amounting to 3,081,429.06, Special Education
Tax Receivable amounting 8,618,812.50,
Deferred Real Property Tax Income amounting to
12,833.23, and Deferred Special Education Tax
Income amounting to 868,849.87 cannot be
ascertained.
Programs/Projects under the 20% Development

Fund for CY 2013 were not substantially
implemented/completed
that
could
have
contributed to the socio, economic and
environmental well-being of the constituents
pursuant to Joint Memorandum Circular No. 20111 of the Department of Interior and Local
Government and Department of Budget and
Management dated April 13, 2011.
The Construction in Progress amounting to

507,554,381.93 could not be identified and
accounted for due to non-maintenance of
subsidiary ledgers on a per project basis, contrary
to the provisions of paragraphs 4 and 5, Sections
50 and 16, Volumes I and II, respectively, of the
NGAS Manual for LGUs thus, reliability and validity
of the account balances and other related
accounts could not be determined.
Maintain separate subsidiary ledgers or

CIPLC (Construction in Progress Ledger
Cards-Annex 12 NGAS Manual Volume II) on
per project basis and;

strictly follow the rules and guidelines provided by
Section 19 of NGAS Volume I for LGU for proper
accounting of real property tax and special
education tax. Moreover, the Provincial accountant
should also provide necessary adjustments in
order to reflect the correct balances of the affected
accounts.
We recommended for the Provincial Accountant to

come up with a listing of all the completed Public
Infrastructures Roads, Highways and Bridges
totaling 116,503,944.12. Coordinate closely with
the Provincial Engineer and other department
heads concerned for the list of public
infrastructures of the province. Maintain the
required registries for all public infrastructures
classified accordingly based in the NGAS Manual
and adequate disclosures be made in the Notes to
Financial Statements.
Validate and account for the details of the

long outstanding unidentified Construction in
Progress account totaling 507,554,381.93;
Coordinate closely with other concerned
department heads particularly with the
588
The management should closely monitor the

utilization and implementation of priority
projects for the attainment of desirable socioeconomic development and environmental
management outcomes and to maximize the
usage of the fund.
The implementing department concerned

should fast track the implementation based
on the scheduled time frames indicated in the
AIP to achieve the desired management
outcomes.
Strict compliance with the Joint Memorandum

Circular No. 2011-1 of the Department of
Interior and Local Government and
B.
Department of Budget and Management

dated April 13, 2011 should be observed.
Financial Position
(In Thousand Pesos)
Disaster Risk Reduction Management-related

activities with an appropriation amounting to
4,650,000.00 should have been charged to Local
Disaster Risk Reduction Management Funds and
not on GAD Fund. A number of planned
programs/activities/projects (PAPs) related to GAD
were not accomplished, hence the efficiency and
effectiveness of the agencys interventions in
addressing gender issues and concerns affecting
the full development of women is not fully
achieved.
2013
Assets
Liabilities
Equity
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
2012
1,390,728
471,664
919,064
Variance
117,860
63,017
54,843
568,313
566,709
1,604
2012
539,314
540,287
(973)
Variance
28,999
26,422
2,577
Cash Flows
(In Thousand Pesos)
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End

Recommendations
Implemented
Not Implemented
1,508,588
534,681
973,907
(In Thousand Pesos)
It is recommended that the management strictly

follow Philippine Commission on Women,
Department of Interior and Local Government,
Department of Budget and Management and
National Economic Development Authority (PCWDILG-DBM-NEDA) Joint Memorandum Circular
No. 2013-01.
3.
FINANCIAL PROFILE
14
1
1
12
2012
Variance
93,067
77,505
15,562
(76,285)
(21,973)
(54,312)
11,642
(74,673)
86,315
28,424
57,555
85,978
(19,142)
76,696
57,555
47,566
(19,141)
28,423
C. RESULTS OF AUDIT
1.
CITY OF COTABATO

statements for reasons that cash advances totaling
92,562,982.62 remained unsettled within the
reglementary period and the reported cash in bank,
Local Currency Current Account (LCCA) balance of
discrepancy of 6,537,687.13 from banks records and
the amount of unserviceable heavy equipment totaling
7,976,126.00 are still included in the PPE accounts.
A. BACKGROUND
1. Legal Basis

June 20, 1959
2. Key Officials
City Mayor
City Treasurer
City Accountant
Hon. Japal J. Guiani, Jr.

Mr. Ondi B. Mamalimping
Mr. Primitivo O. Glimada, Jr.
Permanent
Co-terminus
Elective Officials
4. No. of Barangays
664
787
15
1,466
2.
Additional cash advances were granted to

concerned officials and employees despite nonsettlement of the previous advances, contrary to
COA Circular No. 97-002 and Section 89 of
Presidential Decree No. 1445 hence, the amount
of 92,562,982.62 remain unsettled within the
reglementary period.
Direct the City Accountant to notify directly the
concerned officers and employees of their
accountabilities and demand for the immediate
settlement thereof, including imposing sanctions or
withholding of salaries in case of non-compliance.
37
589
Require the City Accountant to adhere strictly with

COA Circular No. 97-002 and not to allow the grant
of additional cash advances, unless previous
advances are fully settled or proper accounting
thereof has been made.
20% Development Fund as embodied in their 2013

Annual Investment Plan (AIP) having an average
accomplishment of 35% only, depriving the
intended beneficiaries of the immediate benefits
there from.
The reported balances as of December 31, 2013

of the Cash in Bank Local Currency, Current
Account (LCCA) and Local Currency, Time
Deposits (LCTD) in the total amount of
81,225,239.38 could not be ascertained, due to
discrepancy of 6,537,687.13 from banks record
of 74,687,552.25, and the absence of subsidiary
ledgers for the LCCA.
We recommended for management to prioritize

and fast track the implementation and utilization of
the 20% Development Fund to fully achieve the
desired socio-economic development and
environmental outcomes and ensure that the
public and its constituents can benefit from these
projects.
Reconcile the balances per book (General Ledger)

with that of the balances per bank to determine
what caused the discrepancy of 6,537,687.13.
Prepare necessary adjustments and maintain
Subsidiary Ledgers of Cash in Bank LCCA and
LCTD.
We recommended that management should

ensure compliance with the Governments
programs on Gender and Development (GAD) by
allocating at least five percent (5%) of the total
budget appropriations for the year and by fully
implementing
the
programs/activities
in
accordance with GAD Plan.
Unserviceable equipment totaling 7,976,126.00

are still included in the Property, Plant and
Equipment (PPE) account, contrary to Section 64
and 143 of the NGAS Manual, thereby overstating
the PPE and understating the Other Assets
account.
Instruct the City Accountant to reclassify the
unserviceable property totaling 7,976,126.00 to
Other Assets account pending final disposition. He
shall also record unserviceable equipment
amounting 1,600,000.00 and reclassify them to
Other Assets account, to reflect fairly the PPE
3.

Recommendations
Implemented
Not Implemented
The Local Disaster Risk Reduction Management

Office was not created and expenditures totaling
13,949,455.57 was incurred without any
approved Local Disaster Risk Reduction
Management Plan and Budget, contrary to RA
10121 and its IRR. Moreover, the Local Disaster
Risk Reduction Management Fund Investment
Plan (LDRRMFIP) was not prepared, thus, legality,
propriety and regularity of fund utilization could not
be established.
9
2
2
5
CITY OF GENERAL SANTOS

A. BACKGROUND
1. Legal Basis
Create the Local Disaster Risk Reduction

Management Office (LDRRMO) headed by
adesignated regular personnel and assisted by
three (3) designated staff that are responsible for
the administration of the training; research and
planning; and operations and warning. Prepare an
effective Local Disaster Risk Reduction
Management Plan and with the proposed
programming of LDRRMF.
The Citys program on Gender and Development

(GAD) activities amounted only to 1,890,000.00
or 0.31% of the total appropriations, contrary to
Section 28 of the General Provisions of Republic
Act No. 10352 or the General Appropriations Act,
FY 2013 thus, the City was not able to fully
address gender issues and concerns.

July 8, 1968
2. Key Officials
City Mayor
City Treasurer
City Accountant
Hon. Ronnel C. Rivera

Mr. Rodilon G. Lacap
Mr. Federico V. Cabanit
Permanent
Co-terminus
The City Government of Cotabato has not fully

implemented the programs and projects under the
590
1,318
279
Elective Officials
15
1,412
4. No. of Barangays
B.
regulations resulted in unreconciled balances in

aggregate amount of 90.068 Million, thus casting
doubt on their correctness and validity.
26
The Audit Team recommended to the agency head

to
FINANCIAL PROFILE
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
3,556,317
1,011,784
2,544,533
2012
2013
1,471,745
1,200,428
271,317
require intact deposit of collections within the

prescribed period and adopt other appropriate
measure to ensure that undeposited
collections will not accumulate to staggering
amount to properly safeguard government
funds.
b)
require the daily updating of records in the

City Treasurers Office for ready verification of
transactions and reconciliation of actual cash
on hand and the cash book balances;
c)
enforce regular reconciliation of records

between the Cash Book and the Subsidiary
Ledgers to ensure correct and accurate
reporting, thereby validating correctness of
cash accounts; and
d)
provide respective validated Deposit Slip

number, chronologically prepared for easy
reference.
Variance
3,223,757
580,392
2,643,365
332,560
431,392
(98,832)
(In Thousand Pesos)
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
a)
2012
Variance
1,424,816
1,180,397
244,419
46,929
20,031
26,898
Cash Flows
(In Thousand Pesos)
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
2012
Variance
274,585
364,530
(89,945)
(325,598)
(226,516)
(99,082)
12,348
12,348
(38,666)
1,705,403
1,666,738
138,014
1,567,389
1,705,403
(176,680)
138,014
(38,665)
C.
RESULTS OF AUDIT
1.
It is recommended to the agency head to

financial statements for the following reasons: The
inaccurate balances of the RPT and SET Receivables
based on estimates only amounting to 97.4 million;
the doubtful balance of Motor Vehicles of 38.7 million;
the unaccounted unremitted balances of trust liabilities
of 14.1million; the long uncollected dishonored
checks of 3.6 million; and the unliquidated cash
advances to officers and employees and fund transfers
to Other LGUs of 1.6 million and P0.677 million,
respectively, are some deviations from accounting and
auditing principles thereby affecting the reliability of the
2.
Late deposits of collections of 15 million and

non-reconciliation of cash accounts between the
Cash Book and the Subsidiary Ledgers in violation
of pertinent provision of existing government
RPT Receivables and SET Receivables balances

of 66.8 million and 28.9 million, respectively,
were recorded based on estimates only contrary to
the New Government Accounting System (NGAS),
resulting in unrealistic amounts and casting doubts
on the accuracy and integrity of the accounts in the
591
a)
require the City Treasurer to update the

RPTARs or Taxpayers index card and extract
the Certified List of Taxpayers and the taxes
due and collectible at the beginning of the
year as basis by the Accounting Section in
setting up the current years RPT/SET
Receivable in the books; and
b)
require the City Accountant to maintain

individual taxpayers Subsidiary Ledger and
reconcile same with the individual taxpayers
RPTAR with the Land Tax Division.
Payments of Productivity Enhancement Incentive

(PEI) in 2012 and 2013 contrary to the provisions
of pertinent government regulations in aggregate
amounts of 22,770,000.00 and 41,670,000.00
respectively were made hence, suspended in
audit.
3.
Accordingly, the Audit Team recommended to the

management to
a)
b)
c)
strictly adhere with the guidelines on the

Grant of PEI and other benefits in the ensuing
years;
ensure that public funds are spent judiciously
pursuant to government regulations; and

Implemented
Not Implemented
require refund of the excess amount of PEI by

the concerned payees/employees.
The grant of Collective Negotiation Agreement

(CNA) Incentive during the year amounting to
18.9 Million was not in accordance with the DBM
Circular No. 2012-4 dated December 17, 2012 and
other related issuances to the prejudice of the
Government, thus considered irregular expenditure
under COA Circular No. 2012-003.
A. BACKGROUND
1. Legal Basis

February 12, 1998
2. Key Officials
City Mayor
Hon. Joseph A.
Evangelista
Ms. Elsa E. Palmones
Ms. Susan C. Ibaez
City Treasurer
City Accountant
Permanent
Co-terminus
Elective Officials
Monetization of leave credits by officials and

employees amounting to 5.394 million were
granted contrary to the CSC Omnibus Rules on
Leave despite lack of the documentary
requirements prescribed under COA Circular No.
2012-001.
4. No. of Barangays
Direct the concerned HRMO officials to ensure that

monetization of leave credits should be within the
limits prescribed under the CSC Omnibus Rules
on Leave.
14
1
3
10
CITY OF KIDAPAWAN
Ensure that a detailed review of the pertinent

provisions of the CNA be conducted to align the
same with the existing government rules and
regulations, particularly but not limited to grant
CNA incentive only when it attained 90%
implementation of the targets under its
programs/activities/projects for the current year.

Recommendations
392
841
14
1,247
40
Financial Position
(In Thousand Pesos)
Dishonored checks in the total amount of P 3.6

million collected as payments of local taxes and
repayments of loans for livelihood projects remain
unsettled ranging from several months to years
thus posing risks of non-collection thereof to the
disadvantage of the government.
Assets
Liabilities
Equity
2013
2012
713,197
333,963
379,234
725,063
331,666
393,397
Variance
2013
2012
523,576
449,693
73,883
488,243
418,113
70,130
2013
2012
Variance
4,481
162,788
(158,307)
(3,295)
(91,443)
88,148
(11,866)
2,297
(14,163)
(In Thousand Pesos)
Cause the review of strategies being adopted and

the introduction of more effective ones to maximize
settlement of dishonored checks and prevent their
recurrence and consider making coordination with
the barangay officials for the purpose of executing
the demand against the payees who are residents
of their barangays.
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
Variance
35,333
31,580
3,753
Cash Flows
(In Thousand Pesos)
Cash from
Cash from
592
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.*
Cash Bal. End
(7,167)
(30,165)
22,998
(5,981)
302,564
296,584
41,180
256,530
297,710
(47,161)
46,034
(1,126)
Fund could not be evaluated in the absence of a

more specific and measurable description of
expected accomplishments.
Instruct the City Planning and Development Officer to
design programs, activities and projects that are
more definite, specific and measurable in order that
accomplishment of the projects are gauged in line
with its standards.
*as reported
C. RESULTS OF AUDIT
1.

statements since reconciling items amounting to
18,353,930.70 appearing in the Bank Reconciliation
Statements and stale checks totaling 1,590,981.66
remained unadjusted thereby affecting the accuracy of the
cash account balances and the reliability of
managements assertions of existence, validity, accuracy
and completeness of the recorded transactions.
2.
Prioritize the implementation of projects that were

programmed for CY 2013. Likewise proper planning,
close monitoring and coordination with the
implementing offices by the management should be
done, so that projects will be implemented on time.
Reconciling items amounting to 18,353,930.70 in
3.
the Bank Reconciliation Statements for the eleven

(11) cash-in-bank accounts were not yet
adjusted/corrected in contravention of COA Circular
No. 96-011 due to failure to communicate or send
letters to the banks, thus affecting the accuracy of
the cash account balances as of audit date.

Recommendations
Implemented
Not Implemented
Advise the OIC City Accountant to cause the

immediate adjustment of the reconciling items to be
able to reflect the correct balance of Cash-In-Bank
account and to adhere strictly with COA Circular No.
96-011 dated October 2, 1996.
Various infrastructure and other projects funded by

20% Development Fund in the total amount of
25,932,224.38 were not implemented at year end
despite the fact that these were programmed for CY
2013, thereby depriving the constituents of the
intended benefits there from.
8
5
0
3
CITY OF KORONADAL
Send communication letters to concerned Bank

Officials regarding these reconciling items that
affected the cash balances appearing in the financial
statements.
A. BACKGROUND
Stale Checks totaling 1,590,981.66 has been

outstanding for over six (6) months from date of
issue or as prescribed by the depository bank due to
non-presentation of the check for encashment at the
bank or no written notice to the payee was sent to
inform of the existence of the check.
2. Key Officials
Require the City Treasurer to send written notices to

all the payees of the existence of the check before it
will become stale. The Treasurer shall mark all
unclaimed stale checks in her possession/custody as
CANCELLED. Thus, the original disbursement
vouchers and supporting documents of which shall
be returned/transmitted to the OIC-City Accountant
who shall prepare a Journal Entry Voucher to record
the transaction as Accounts Payable.
1. Legal Basis
City Mayor
City Treasurer
City Accountant

October 8, 2000
Honorable Peter B.
Miguel, MD., FPSO-HNS
Mr. MarlounGumbao
Ms. Imelda A. Tamayo
Permanent
Elective Officials
4. No. of Barangays
Programs and projects the appropriation of which

was derived from the 20% Economic Development
593
266
154
12
432
27
30,360,837.98 under the livelihood project of the

City were already considered uncollectible due to
their zero percent (0%) collection rate but still
recorded under current asset thus affecting the
fairness of financial presentation as of December 31,
2013.
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
1,252,834
225,748
1,027,086
2012
1,250,983
277,914
973,069
Variance
1,851
(52,166)
54,017
We recommended that management should require

the personnel in-charge of the loan accounts to
design a more effective loan collection strategy in
order to lure the beneficiaries to pay their
outstanding accounts. Establish also specific
standard operating procedures for an effective
project proposal to avoid wastage of government
funds.
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
593,614
461,591
132,023
2012
598,440
489,830
108,610
Variance
(4,826)
(28,239)
23,413
Cash Flows
(In Thousand Pesos)
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
2012
Variance
126,131
122,192
3,939
(106,063)
(158,583)
52,520
(30,970)
(33,260)
2,290
(10,903)
352,738
341,835
(69,652)
422,389
352,738
58,749
(69,651)
(10,903)
C.
RESULTS OF AUDIT
1.
The accuracy of the balances of the Property, Plant

and Equipment of the city government amounting to
671,737,793.40 could not be established due to the
discrepancy between the balance per book and the
balance appearing in the Report of the Physical
Count of Property, Plant and Equipment (RCPPE) in
the amount of 412,011,023.62.
Create an Inventory Team that will conduct a
complete physical inventory of the Citys property on
a full time basis. The Inventory Team, upon
completion of inventory, should prepare the
prescribed RCPPE, locate and reconcile the
inventory report with the accounting records.
Henceforth, the CGSO should maintain an updated
property cards for all PPEs.
2.

the Quick Response Fund (QRF) and the DRRMFMOOE for CYs 2010 to 2013 totaling P 6,836,278.16
was not fully transferred to the Trust Fund books
under the Trust Liability DRRM (Code 438)
account, contrary to the provisions of COA Circular
2012-002 dated September 12, 2012.
The City Government failed to fully implement

existing rules and regulations pertaining to the
granting, utilization and liquidation of cash advances
to its officials and employees, resulting in a
substantial balance of unliquidated cash advances
amounting to 44,586,454.11.
Transfer the unexpended/unobligated QRF and

DRRMF-MOOE to the Special Trust Fund under the
Trust Liability- DRRM (Code 438) account in the
Trust Fund books. This can be done by following the
required entries provided in COA Circular No. 2012002.

the presentation of the financial statements of the City of
Koronadal as of December 31, 2013.
We recommended that the City Officials and

Employees should comply with Section 89 of P.D.
1445 and provisions of COA Circular 97-002
requiring them to liquidate immediately their
outstanding cash advances. The City Accountant
should refrain from granting additional cash
advances to these officials with unliquidated cash
advances. Rules and regulations in the granting of
cash advance shall be strictly observed.
Total amount of Local Disaster Risk Reduction and

Management Fund (LDRRMF) appropriated for 2013
by the Disaster Risk Reduction and Management
Council (DRRMC) was understated by 456,484.30
as compared to the allowable 5% of the total
estimated regular revenue, contrary to Section 21 of
R.A. No. 10121.
We recommended that an amount of not less than
five percent (5%) of the estimated revenue from
regular sources shall be set aside as the LDRRMF
by the City Government to support disaster risk
Long overdue loans granted to various individual

beneficiaries and cooperatives amounting to
594
Cash Flows
(In Thousand Pesos)
management activities, such as disaster prevention

& mitigation; disaster preparedness; disaster
response and disaster rehabilitation & recovery.
3.
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End

Recommendations
Implemented
Not Implemented
7
4
2
1
CITY OF TACURONG
A. BACKGROUND
1. Legal Basis
2. Key Officials
Hon. Lina O. Montilla
Mr. Jessie B. Batchar
Ms. Elma D. Bides
Permanent
Elective Officials
4. No. of Barangays
B.
2012
580,401
61,969
518,432
327
87
13
427
2013
2012
362,594
336,723
25,871
333,409
299,948
33,461
(85,804)
(88,080)
2,276
31,074
(3,485)
34,559
7,807
187,063
194,870
(47,783)
234,846
187,063
55,590
(47,783)
7,807
2.
The City Treasurer and the City Accountant failed to

reconcile their books of accounts, thus validity of the
account Cash in Vault presented in the Financial
Statements amounting to 800,328.88 cannot be
ascertained.
We recommended that the City Treasurer reconcile
completely his cashbooks with the accounting records
in order to present the correct and updated balances of
the account Cash in Vault.
Variance
55,805
49,347
6,458
(In Thousand Pesos)
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
18,754
1.
Financial Position
(In Thousand Pesos)
636,206
111,316
524,890
43,783
RESULTS OF AUDIT
20
2013
62,537
C.
FINANCIAL PROFILE
Assets
Liabilities
Equity
Variance

the presentation of the financial statements as of December
31, 2013 as the validity, existence and accuracy of the year
end balances of the Real Property Tax (RPT) and Special
Education Tax (SET) Receivables amounting to
8,731,566.54, are unreliable due to the failure of the City
Treasurer to submit the certified list showing the name of
taxpayers and the amounts due and collectible for the year.
Balances of nine (9) asset accounts amounting to
5,582,444.74 and five (5) liability accounts totaling
2,034,661.21 were of doubtful validity since part and parcel
of these accounts had been dormant for 11-16 years, casting
doubt to their existence and validity.

August 18, 2000
City Mayor
City Treasurer
City Accountant
2012
Variance
29,185
36,775
(7,590)
The year-end balances of the Real Property Tax (RPT)

and Special Education Tax (SET) Receivables
amounting to 7,580,821.88 were unreliable due to the
failure of the City Treasurer to submit the certified list
showing the name of taxpayers and the amounts due
and collectible for the year pursuant to Section 20,
Volume I of the NGAS Manual.
We recommended that management strictly adhere to
the provision of Section 20, Volume I of the NGAS
Manual in order to ensure reliability of the balances of
Real Property Tax receivable and Special Education
Tax receivable accounts. Setting up of RPT/SET
receivable should be done based on the Certified List of
Taxpayers.
595
The Revenue Code of the City was not fully

implemented and the public market was not efficiently
managed resulting in accumulated receivables of
2,282,711.44 from delinquent stallholders.
The Market Committee is advised to review the policies
and sanctions in the operation of market and the nonimplementation of the same. Require the City Market
Administrator to strictly enforce the rules and
regulations prescribed in the Revenue Code of the City
not only to generate more income but also to instill
discipline in order to attain a smooth and efficient
market operation and collection.
The City appropriated 800,000.00 for the
implementation of its Gender and Development
programs which is less than five percent (5%) of the
total appropriation as required by the Philippine
Commission on Women, Department of Interior and
Local Government, Department of Budget and
Management and National Economic Development
Authority (PCW-DILG-DBM-NEDA) Joint Memorandum
We recommended that the City strictly follow PCWDILG-DBM-NEDA Joint Memorandum Circular No.
2013-01. Specifically, it should appropriate five percent
(5%) of its total Annual Budget and carefully select
programs/activities/projects to be able to contribute in
the governments commitment to pursue women
empowerment and gender equality in the country.
3.

Recommendations
Implemented
Not Implemented
9
1
0
8
596
C. RESULTS OF AUDIT
XIII - CARAGA
1.
PROVINCE OF AGUSAN DEL NORTE

deficiencies noted in audit:
A. BACKGROUND
1. Legal Basis

June 17, 1967
2. Key Officials
Provincial Governor
Hon. Ma.
AngelicaRosedell M.
Amante
Mr. Isabelita N. Lucino
Mr. Daniel A. Valido
Public Infrastructures accounts amounting to

247,493,049.59 were not transferred to
appropriate registry of public infrastructures.
Disbursements for expenditures amounting to

9,000,022.45 out of funds transferred from
National Government Agencies (NGAs) were
directly debited to the Due to NGAs (416) account.
Payments for wages of job order employees hired

for maintenance of government facilities were
charged and recorded as Other Maintenance and
Operating Expenses.
Disbursements made out of the Mindanao Rural

Development
Project
(MRDP)
totaling
4,000,000.00 were debited to Subsidy to
NGOs/POS account instead of Due from
NGOs/POs account upon release of funds.
Book
reconciling
items
amounting
to
3,336,424.89 as net additions to cash in bank
accounts were still reflected in the bank
reconciliation statements of the 16 depository
accounts instead of taking it up in the books of
accounts.
Stale checks amounting to 1,048,206.75

remained unadjusted in the books.
2.
Heavy equipment amounting to 11,320,447.05

were still recorded as advances to contractors
contrary to Sections 50 and 120 of the NGAS
Manual, Volume I misstating PPE and receivable
Permanent
Co-terminus
Elective Officials
B.
809
312
11
1,132
10
FINANCIAL PROFILE
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
1,298,035
387,653
910,382
2012
1,157,121
213,766
943,355
Variance
140,914
173,887
(32,973)
(In Thousand Pesos)
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
2013
2012
637,894
521,962
115,932
579,568
473,739
105,829
2013
2012
Variance
58,326
48,223
10,103
Hasten the necessary adjustments to record the

purchased heavy equipment in the appropriate
PPE account pursuant to Sections 50 and 120 of
the NGAS Manual Volume I. Further, effect the
corresponding recognition of depreciation.
Cash Flows
(In Thousand Pesos)
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
Auditors Report on the Financial statements
Variance
200,768
90,032
110,736
(198,505)
(78,868)
(119,637)
(16,979)
(10,647)
(6,332)
(14,716)
329,433
314,718
517
328,916
329,433
(15,233)
517
(14,715)
597
The Province still failed to enforce full liquidation of

prior years cash advances of its officials and
employees amounting to 8,412,455.72 in
violation to COA Circular No. 97-002 and Section 2
of Presidential Decree (P.D.) 1445, thereby
exposing the funds to possible misuse.
Direct the concerned accountable officers to

liquidate immediately their cash advances in
compliance with the provisions of Section 5.1.2 of
COA Circular No. 97-002, otherwise withhold the
salaries of the concerned officials and employees
notwithstanding the imposition of other sanctions
provided for under Sections nos. 9.2 and 9.3 of the
same Circular.
out of the 20 percent (20%) Development Fund for

CY 2013 and in prior years.
Local Development Committee should properly
screen the project proposals submitted by the
barangays and prioritize the development projects
that are readily implementable without unresolved
issues to prevent further delays in the
implementation and completion of these projects
thereby attaining socio-economic development and
environmental outcomes.
The LGU failed to develop its ten (10)-year

provincial solid waste management plan contrary
to the provisions of Sections 11 (1) and 16 of RA
9003 otherwise known as Ecological Solid Waste
Management Act of 2000.
3.

Implemented
Not Implemented
Issue a memorandum requiring its component

cities and municipalities through their respective
Solid Waste Management Board to expedite the
formulation of their solid waste management plan.
The Provincial Government failed to formulate the

prescribed Gender and Development (GAD) Plan
and Budget Template and the GAD
Accomplishment Report for CY2013 and to furnish
the same to the PCW for review in violation of
Section 28 of the GAA for CY2013 and PCWNEDA-DBM Joint Circular No. 2012-01.
A. BACKGROUND
1. Legal Basis

June 17, 1967
2. Key Officials
Provincial Governor
Inspection of various imported construction

equipments delivered disclosed, that three (3) units
ten-wheeler dump-truck and one (1) unit crawler
excavator costing 32.6 million, were not in
accordance with the required specifications and
had a very low air-con efficiency respectively,
thereby causing undue disadvantage to the
agency.
Hon. Adolph Edward G. Plaza

Mr. Alvin G. Elorde
Ms. Joy D. Lagat
Permanent
Co-terminus
Elective Officials
Direct the supplier/dealer to change the 3 units

Hyundai Dump trucks for units that are not in
accordance with the specifications and the
Komatsu
Crawler
Excavator
shall
be
checked/serviced in order to improve the air-con
deficiency. Further, certificate of origin should be
submitted as proof of sole distributorship by the
manufacturer. Moreover, liquidated damages shall
also be appropriately imposed.
8
4
2
2
PROVINCE OF AGUSAN DEL SUR
Prepare the GAD Plan and Budget and GAD

Accomplishment Report based on the templates
prescribed in the PCW-NEDA-DBM Joint Circular
No. 2012-01 and to furnish the same to PCW for
review and endorsement to DBM.

Recommendations
B.
693
963
15
1,671
13
FINANCIAL PROFILE
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
Projects were not properly screened prior to their

inclusion in the priority list such that problems that
were
likely-to-occur
during
project
implementation were not considered resulting in
the non-completion/implementation of various
priority projects costing 10,853,488.17, funded
2,512,819
585,902
1,926,917
2012
2,371,139
573,813
1,797,326
Variance
141,680
12,089
129,591
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
598
1,256,593
2012
1,153,311
Variance
103,282
Expenses
Net Income
913,953
342,640
809,893
343,418
104,060
(778)
Cash Flows
(In Thousand Pesos)
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
2012
Variance
353,301
329,379
23,922
(370,264)
(185,745)
(184,519)
776
3,336
(2,560)
(16,187)
615,464
599,277
146,970
468,494
615,464
(163,157)
146,970
(16,187)
Demand the submission of the required Fund

Utilization Reports and other supporting
documents so that proper accounting of the fund
can be made.

of presentation of the financial statements in view of
various deficiencies enumerated in the audit certificate.
2.
Cash in Bank balances between the Accounting

and Treasury books with recorded amount of
596,322,145.93
and
571,986,591.43,
respectively, were not reconciled thus resulted to a
variance of 24,335,554.50.
Accounts Payable totaling 20,547,523.53 which

has been outstanding for 2 years or more were not
reverted to the General Fund, contrary to the
requirement of Section 4, Volume I of the NGAS
Manual.
Revert the amount of 20,547,523.53 to the
unappropriated surplus of the General Fund to
establish the correct balance of the Accounts
Payable account.
Advances to Officers and Employees amounting to

December 31, 2013 contrary to the provision of
Sections 5.7 and 9.3.1 of COA Circular No. 97002.
The unobligated balance of the QRF and the

DRRMF MOOE amounting to 15,891,306.00
were not transferred to the Special Trust Fund
books, contrary to Section 5.1.10 of COA Circular
No. 2012-002 dated September 12, 2012.
Exert more effort necessary to compel accountable

officers to settle their unliquidated cash advances.
The ownership of various pieces of land recorded

in the books in the amount of 62,853,608.16
could not be established due to the inability of the
PGSO to produce the Transfer of Certificates of
Title (TCTs), contrary to Section 39 of PD 1445.
Exert efforts to secure the Transfer of Certificates
of Title (TCTs) or other documents to prove
ownership of the lands acquired by the province.
Direct the Provincial Accountant to record and

adjust immediately in the books all valid reconciling
items and request/demand from the concerned
depository banks copies of the CMs and DMs to
determine their validity and effect the necessary
adjustments. Also conduct a regular reconciliation
with the Provincial Treasury Office to ensure that
all deposits and issuances of checks made by the
latter will be recorded in books of accounts.
Reported year-end balances of inventories totaling

non-submission of inventory reports, thus
rendering the recorded amount unreliable.
Instruct the PGSO to conduct semestral inventory
of supplies and materials and to submit the results
of the inventory-taking to the Provincial Accountant
as basis in the preparation of adjusting entries to
reflect correct balances in the financial
statements.
C. RESULTS OF AUDIT
1.
Fund transferred to NGOs/POs totaling

December 31, 2013, contrary to Section 5.4 of
COA Circular 2007-01 dated October 25, 2007.
Transfer the unexpended/unobligated balance of

the QRF and the DRRMF to the Special Trust
Fund books. Further, the Fire Fighting Equipment
and Accessories account should be changed to
account.
Funds downloaded to other Local Government

Units (LGU) amounting to 68,408,096.63
remained outstanding in the books due to nonsubmission of the liquidation documents, thus
proper accounting thereof could not be made.
Send demand letters to these other LGUs requiring

them to submit the liquidation documents for the
downloaded funds.
599
The lack of coordination between the provincial

planners and the implementers of the
programs/projects/activities under the 20%
Development Fund resulted in only 50%
Cash Flows
(In Thousand Pesos)
completion as against what was indicated in the

Annual Investment Plan of the province, thus,
depriving the end users of the timely benefits that
may be derived there from.
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
Instruct the various implementing arms of the

Province to closely monitor and supervise the
implementation of projects by adopting effective
strategies, procedures and controls.
3.

Recommendations
Implemented
Not Implemented
12
5
0
7
1.

August 28, 2006
2. Key Officials
B.
316,412
129,126
187,286
186,971
117,183
69,788
664
14
1,052
129,441
11,943
117,498
2013
2012
361,733
251,227
110,506
26,528
91,794
(65,266)
(12,348)
110,907
32,320
143,228
(27,990)
60,311
32,320
138,897
(27,991)
110,908
The LGU failed to create the Provincial Solid

Waste Management Board in violation of the
provision of Rule VI Section I of the IRR of
Republic Act 9003.
Create the Provincial Solid Waste Board as
mandated in the Rule VI of the Implementing Rules
and Regulations of RA 9003 in order that a
comprehensive plan on solid waste management
can be developed.
Variance
(In Thousand Pesos)
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
(3,836)
Stop the practice of charging to the 20%

development fund expenses which are not related
to and do not partake the nature of
investment/capital expenditure in adherence to the
guidelines set under Joint Memorandum Circular
No. 2011-1 of the DBM and DILG.
Financial Position
(In Thousand Pesos)
Assets
Liabilities
Equity
(16,184)
Expenditures amounting to 1,336,459.45that do

not partake the nature of investment/capital
expenditures were charged to the 20%
Development Fund, in violation of Joint
2011 of the DBM and DILG.
FINANCIAL PROFILE
2012
151,246
374
2013
(24,154)
127,092
2.
Hon. Glenda B. Ecleo

Ms. Annabelle S. Naluan
Ms. Evelina S. Apolinario
Permanent
Co-terminus
Elective Officials
Variance

Province of Dinagat Islands for non-submission of the
Report on the Physical Count of Property, Plant and
Equipment valued in books at 49,154,825.23 and
Other Assets of 1,351,200.00 as of December 31,
2013.
A. BACKGROUND
Provincial Governor
2012
C. RESULTS OF AUDIT
PROVINCE OF DINAGAT ISLANDS
1. Legal Basis
2013
Variance
335,205
159,433
175,772
600
The Province engaged the services of two (2)

lawyers as legal consultants without the written
conformity and acquiescence of the Solicitor
General and the written concurrence of the
Commission on Audit, in violation of COA Circular
98-002.
PROVINCE OF SURIGAO DEL NORTE
Secure a written conformity and acquiescence of

the Solicitor General and the written concurrence
the Commission on Audit on the hired Legal
Consultants.
A. BACKGROUND
Reimbursements of travel expenses, payments to

BIR and payments for honoraria of ALS Facilitator
with an aggregate amount of 283,788.32 were
charged to the Special Education Fund in violation
of the provision of Section 272 of RA 7160.
1. Legal Basis
2. Key Officials
Stop the practice of paying obligations not

appropriately chargeable to the Special Education
Fund as provided for in Section 272 of RA 7160.
Provincial Governor
Overtime services in the total amount of

126,000.00 were paid to physician assigned in
district hospitals of the Province on a flat rate basis
which is inconsistent with the provision of Item 4.0
of the Joint Circular No. 01, S.2012 of the
Department of Budget and Management and the
Department of Health and with the pertinent
provision of Budget Circular No. 10 dated March
29, 1996.
Permanent
Co-terminus
Elective Officials
363
15
1,321
20
Financial Position
(In Thousand Pesos)
Personnel of the three district hospitals were

granted hazard pay with an aggregate amount of
395,551.60 for the months of January to March
2013, without determining whether their exposure
to hazard is high risk or low risk, which is
inconsistent with pertinent provisions of the
Revised IRR of RA 7305 and with the Joint
Memorandum Circular No. 1, series of 2012 of the
Department of Budget and Management and the
Department of Health.
2013
Assets
Liabilities
Equity
2,569,944
1,248,749
1,321,195
2012
2,237,716
1,086,770
1,150,946
Variance
332,228
161,979
170,249
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
726,260
547,320
178,940
2012
701,756
600,645
101,111
Variance
24,504
(53,325)
77,829
Cash Flows
(In Thousand Pesos)
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End

Recommendations
Implemented
Not Implemented
943
Follow strictly the provision of the Joint

Memorandum Circular No. 1, series of 2012 of the
DBM and DOH relative to the payment of hazard
pay. Prepare a list of positions in its plantilla with
the corresponding job description that describes
the basis for justifying such positions that are
exposed to high risk or low risk hazard.
3.
Hon. Sol F. Matugas

Ms. Fe O. Martinez
Ms. Rosalinda O.
Cornel
Stop the practice of paying overtime services on a

flat rate basis and adhere to the provision of
Budget Circular No. 10 in the computation of said
benefits.

June 19, 1960
10
2
4
4
601
2012
Variance
71,986
194,343
(122,357)
(43,397)
(12,534)
(30,863)
(11,298)
(36,298)
25,000
17,291
730,590
747,881
145,512
585,078
730,590
(128,221)
145,512
17,291
C. RESULTS OF AUDIT
1.

the Province as of December 31, 2012 due to the failure
to conduct physical inventory of its Property, Plant and
Equipment valued in the books at 100.455 million and
for failure to maintain the individual property cards. The
inadequacy of records did not allow us to apply
alternative auditing procedures.
2.
Advances to Officers and Employees (148)

amounting 74.517 million remained, unliquidated
contrary to COA Circular 97-002; hence, asset and
income accounts are overstated while expense
account is understated.
Direct the Provincial Accountant to make the

necessary adjusting entries in the book balance for
all the reconciling items and to inform in writing the
depository bank relative to the reconciling items
affecting the bank balance so that appropriate
corrections will be made immediately.
Require the Office of the Provincial Treasurer to
conduct periodic reconciliation of the Cash in Bank
accounts with that of the bank balances and make
the necessary adjustments to provide a more
accurate and reliable financial information.
Advise the accountable officers/personnel to

complete the necessary documents for liquidation
within the reglementary period and for those
unliquidated cash advances, the Accountant
should cause the withholding of salaries of
concerned officials and employees.
Due to the failure to liquidate payrolls, petty cash

expenses and cash advances of disbursing officers
at year-end, Cash on Hand has a substantial
balance of 25.119 million as of yearend, thus
exposing the said amount to the risk of possible
loss, misuse or misappropriation and resulted in
the overstatement of the cash and retained
operating surplus by same amount.
Delayed submission of financial reports and

accounts contrary to Section 70 of the Manual on
New Government Accounting System (NGAS)
Volume I and Sections 6.04 and 6.05 of COA
Circular No. 95-006 precluded the auditor and
other end-users of these financial statements with
its timely evaluation and analysis for audit and
decision-making purposes.
Require the Office of the Provincial Accountant to
submit the required financial and other reports and
supporting documents in such form and within the
period prescribed by the Commission in
consonance to Section 72 of the Manual on NGAS
for LGU Volume I which provides for the
submission of post-closing trial balance with
supporting schedules not later than the fourteenth
day of February after the end of the calendar year;
and Section 76 thereof which requires the Chief
Accountant to prepare the consolidated financial
statements for all funds and the Notes to the
Financial statements at year-end.
Require the Provincial Accountant to retain a

second copy of the general payrolls and the
corresponding disbursement vouchers after they
have already been reviewed by the pre-audit
section for their office file to facilitate the recording
of the expenses and other accounts affected as
contained in the subject payroll so that the
appropriate accounts can be recorded correctly in
Balance of Cash in Bank (111) is unreliable due to

various reconciling items reflected in the Bank
Reconciliation Statement as of December 31,
2012, were not adjusted, either in the book
balance or bank balance, contrary to COA Circular
No. 96-011 dated October 2, 1996.
The validity and existence of the accounts payable

amounting to 125.262 million were doubtful due
to the absence of subsidiary ledgers, supporting
documents and specific claimants/creditors
contrary to Section 4 of P.D. 1445 and Section 04
(s) of the NGAS Manual.
Require the Provincial Accountant to take steps in
identifying the accuracy, nature and claimant of
recorded payables from the prior years
files/ledgers to determine which are valid claims or
fictitious accounts.
Funds amounting to 8.29 million given to

National Government Agencies (NGAs) and NonGovernment Organizations/Peoples Organizations
(NGOs/POs) were directly booked up as an
expense contrary to Sec. 5.4 of COA Cir. No.
2007-001 dated October 25, 2007, thus
understating the Due from Other NGAs (136) and
Due from NGOs/POs (139) accounts and
overstating the Donations (878) expense accounts
by the same amount.
Require the Provincial Accountant and other
concerned personnel to secure the MOA and other
needed documents prescribed in COA Circular No.
2007-001 before the release of any funds to
NGOs/POs and to make the necessary
adjustments in the books of accounts.
602
(In Thousand Pesos)
Funds downloaded to other Local Government

Units (LGUs) amounting to 46.28M were
erroneously recorded as an outright expense
instead of as receivables, thereby resulting in the
understatement of Due from LGUs (138) and an
overstatement of the Donation (878) account.
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
Direct the Provincial Accountant to prepare an

adjusting entry by debiting Due from LGUs (138)
and crediting the Prior Years Adjustments (684)
account if the books are already closed, otherwise,
a credit to the Donation (878) account.
3.
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
4
2
0
2
1.

June 19, 1960
2. Key Officials
Hon. Johnny T. Pimentel
Ms. Wenifreda G. Perez
Mr. Charles B. Tonera,
CPA-OIC
Permanent
Co-terminus
Elective Officials
2013
2012
221,780
96,643
(246,396)
(78,432)
(167,964)
(35,246)
(34,271)
(975)
36,781
223,292
260,073
109,077
114,215
223,292
(72,296)
109,077
36,781
Of the 9,773,878.71 outstanding cash advances

for salaries and wages as of December 31, 2013,
2,279,809.06 or twenty three percent (23%) were
overdue for 31 days or more and have remained
unliquidated due to lack of strict implementation of
the prescribed controls on the granting and
liquidation of cash advances prescribed under
Section 89 of Presidential Decree (PD) No. 1445
and COA Circular No. 97-002 dated February 10,
1997.
896
1,777
15
2,688
17
1,036,205
394,032
624,173
318,423
Require the concerned Disbursing/Accountable

Officers to settle immediately all their unliquidated
cash advances. Impose strictly the prescribed
period of liquidation for cash advances on salaries,
wages, allowances, honoraria and other similar
payments.
Financial Position
(In Thousand Pesos)
1,210,088
469,242
740,846
Variance
2.
FINANCIAL PROFILE
Assets
Liabilities
Equity
2012

Province of Surigao del Sur due to the failure to prepare
and update the submission of monthly bank
reconciliation statements which cast doubt on the
validity of the reported Cash in Bank balance of
243,083,054.23. Moreover, the validity, existence and
valuation of the Property, Plant and Equipment costing
777,855,891.62 cannot be determined due to nonsubmission of the physical inventory report and
inadequacy of records.
A. BACKGROUND
Provincial Governor
104,673
89,547
15,126
C. RESULTS OF AUDIT
PROVINCE OF SURIGAO DEL SUR
1. Legal Basis
772,114
659,382
112,732
Variance
Cash Flows
(In Thousand Pesos)

Recommendations
Implemented
Not Implemented
876,787
748,929
127,858
2012
Variance
173,883
75,210
116,673
603
The validity, existence and accuracy of Property,

Plant and Equipment valued at 777,855,891.62
3.
as of December 31, 2013 could not be ascertained

due to inadequacy of records and the failure to
submit the physical inventory report in violation of
Sections 120 and 124 of the NGAS, Volume I.

Implemented
Not Implemented
Direct the inventory committee to finish the

physical count of all property of the Province and
submit the inventory report pursuant to Section
124 of NGAS, Volume I. Moreover, instruct the
Provincial General Services Office and Accounting
Division to update the property ledger cards and
reconciles their records to account all the property
owned by the Province.
The Provincial Government paid to Countrywide

Agri and Rural Development (C.A.R.E.D.)
Foundation the amount of 9,594,450.00 for the
delivery of 621 packages of knapsack sprayers
with 12 bottles of liquid fertilizers, despite the
absence of some original supporting documents,
as required under Section 4(6) of Presidential
Decree (P.D.) 1445.
A. BACKGROUND
1. Legal Basis

July 3,2011
2. Key Officials
City Mayor
City Treasurer
City Accountant
Hon. Kim Lope A. Asis

Ms. Mildred L. Avila
Ms. Mildred B. Dy, CPA
Permanent
Co-terminus
Elective Officials
Likewise, direct the Bids and Awards Committee

(BAC) to observe the provisions of RA 9184 and its
implementing rules and regulations in the future
procurement of goods and infrastructure projects
as regards the contractors/suppliers eligibility
requirements.
112
341
14
467
4. No. of Barangays
43
The 20% Development Fund was not maintained

in a special account in the General Fund contrary
to Section 313 of R.A. 7160 and Sections 105 and
106, Volume 1 of the NGAS Manual for LGUs.
Financial Position
(In Thousand Pesos)
Assets
Liabilities
Equity
Direct the Provincial Accountant to maintain a

special account in the General Fund for the 20%
Development Fund.
Separate financial
statements such as the Balance Sheet, the
Statement of Income and Expenses and the
Statement of Cash Flows should be prepared and
presented as part of the schedules of the General
Fund Trial Balance.
10
5
3
2
CITY OF BAYUGAN
Submit to the Office of the Auditor the original or

authenticated copy of the MOA entered into by and
between the LGU-Province of Surigaodel Sur and
the Department of Agriculture together with the
other supporting documents.

Recommendations
2013
2012
1,141,263
116,402
1,024,861
846,750
116,593
730,157
Variance
294,513
(191)
294,704
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income

utilization of the Performance Challenge Fund
(PCF) amounting to 6,944,825.22 could not be
fully ascertained due to incomplete documentation,
contrary to the provision of Section 4(6) of
569,043
262,231
306,812
2012
533,087
290,462
242,625
Variance
35,956
(28,231)
64,187
Cash Flows
(In Thousand Pesos)
2013
Cash from
Cash from
Submit the required documents for verification by

the Auditor to determine the validity, regularity and
propriety of the transactions.
604
2012
Variance
242,027
209,006
33,021
(109,243)
(131,871)
22,628
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
(944)
(980)
36
131,840
233,835
365,675
76,155
157,680
233,835
55,685
76,155
131,840
of PPE; (c) the continuous inclusions of

unserviceable property like the construction and
heavy equipment and motor vehicles; and (d) nonmaintenance of property cards by the General
Services Office.
We recommended that the General Services Office
maintain property cards for easy verification of
existing property and to facilitate the conduct of the
inventory taking. Require the Accountant also to
prepare the adjusting entries on the unrecorded
property.
C. RESULTS OF AUDIT
1.

of presentation of the Citys financial statements as of
December 31, 2013 due to the non-adjustment of the
Construction in Progress Agency Assets (264) and
Due to Other NGAs (416) and Agricultural, Fishery and
Forestry (227) accounts thereby overstating and
understating said accounts by 2,990,830.98 and 1.2
million, respectively. The reported balance of PPE
accounts totaling 673,593,460.53 could not be validly
and accurately established due to (a) non-booking up of
the assets accounts for completed projects out of the
downloaded funds from the national government
agencies; (b) non-submission of report on the physical
inventory of PPE.
2.
The Construction in Progress Agency Assets

(264) and Due to Other NGAs (416) accounts
remained unadjusted despite the 100% completion
and turnover of the Two-Storey School Building
(Phase II) at Bayugan National Comprehensive
High School (BNCHS) and the submission of the
liquidation of the Performance Challenge Fund
(PCF) to the Department of Interior and Local
Government (DILG), thus, overstating such
accounts by 2,990,830.98.
We therefore recommended that the City

Treasurer and the Market Supervisor exercise the
diligence of a good father of a family in supervising
the remittances of collections of all revenue
collectors under their supervision to preclude the
possible loss and misappropriation of scarce
government resources.
The City Solid Waste Management Board was not

able yet to come up with a 10-year solid waste
management plan as required under Section 16 of
Republic Act No. 9003 or known as the Ecological
Solid Waste Management Act of 2000.
We recommended that the City Solid Waste

Management Board expedite the preparation of the
10-year Solid Waste Management Plan in order to
attain the objectives of the formulation of the
Ecological Solid Waste Management Act of 2000.
Some projects programmed in Local Disaster Risk

Reduction and Management Plan of CY 2013
remained unimplemented as of year-end denying
the constituents of their immediate use and the
benefits derive in its implementation.
We recommended that the CDRRM Officer should
also monitor the implementation of the projects
programmed in the LDRRM Plan and not solely
relied on the monitoring of the City Engineering
Office considering the voluminous projects to be
monitored by the latter so the constituents could
enjoy the benefits derived with its full
implementation.
We recommendedthat adjusting journal entries be

made in the book of accounts of the Agency by the
City Accountant.
Remittance of cash collections of some revenue

collectors assigned in the treasurers office, market
and terminal were delayed for up to 172 days
contrary to Section 26 of COA Circular No. 92-382
dated July 3, 1992, thus, exposing such funds to
possible loss and/or misappropriation and
depriving the LGU of its immediate use.
Implementation of some projects under the 20%

Development Fund exceeded the targeted date of
completion and some were not implemented
because it did not partake the nature of a capital
expenditure as required under DILG and DBM
JMC No. 2011-1.
We recommended that the Technical Working
Group should validate well the technical
requirement of the bidder subjected to post
qualification in order to ascertain its capacity to
accomplish several projects at a given time so as
not to delay the execution of the projects.
The reported balance of Property, Plant and

Equipment accounts totaling 673,593,460.53 as
of December 31, 2013 could not be validly and
accurately established due to (a) non-booking up
of the assets accounts for completed projects. (b)
non-submission of report on the physical inventory
605
The objectives in setting up the Gender and

Development (GAD) Plan by way of the
performance indicators were not fully achieved

because some programs, activities and projects
(PAPs) included in the GAD Plan for CY 2013
were not implemented.
We recommended that GAD Focal Points of the

City be directed to carefully scrutinize PAPs for
inclusion in the GAD Plan as they are tasked to
catalyze, coordinate, provide direction, monitor and
serve as technical adviser for programs/projects on
women and gender and development concerns of
the LGU in order to fully accomplish what has been
planned.
Assets
Liabilities
Equity
Financial Position
(In Thousand Pesos)
2013
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
Sagana at Ligtas na Tubig sa Lahat

(SALINTUBIG) Program of the DILG was
unimplemented during the year due to delay in the
downloading of funds brought about by the nonsubmission of the necessary documentary
requirements by the City.
10
0
2
8
1.

August 13, 2002
9,899
(3,752)
13,651
2012
Variance
41,424
48,577
(7,153)
(49,178)
(37,235)
(11,943)
(32,037)
(36,535)
4,498
(39,790)
356,762
316,972
(25,193)
381,955
356,762
(14,597)
(25,193)
(39,790)

accounts, which are reciprocal in nature, showed a
net difference of 1,755,127.13 contrary to
Section 111 (2) of Presidential Decree No. 1445.
Direct the City Accountant to reconcile the
reciprocal accounts and effect adjustments to
reflect the correct account balances and present
reliable data on the Citys financial operation as of
a given period of time.
4. No. of Barangays
397,960
369,924
28,036
Variance
2.
Hon. LibradoCubil
Navarro
Mr. Roberto V. Viduya
Ms. Raquel L. Bautista
Permanent
Co-terminus
Elective Officials
2012

of the presentation of the financial statements due to
the non-recognition of the current portion of the longterm liabilities amounting to 25,714,549.73 as current
liabilities and the difference of 1,755,127.13 between
the Due from Other Funds and the Due to Other Funds
accounts.
2. Key Officials
City Treasurer
City Accountant
22,146
(877)
23,023
C. RESULTS OF AUDIT
A. BACKGROUND
City Mayor
407,859
366,172
41,687
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
CITY OF BISLIG
1. Legal Basis
Variance
Cash Flows
(In Thousand Pesos)

Recommendations
Implemented
Not Implemented
2012
1,163,669
364,632
799,037
(In Thousand Pesos)
We recommended that Management fast track the

implementation of the program so barangay
beneficiaries can enjoy and access safe and
potable water.
3.
1,185,815
363,755
822,060
336
1,044
14
1,394
24
606
The entire appropriation for Intelligence Fund and

for the program Support to Legislative amounting
to 6.5 million and 12 million, respectively, were
released in full during the first semester of CY
2013, in contradiction to the principle of sound

financial management.
which the amount of 13,034,489.62 is deemed

excessive pursuant to COA Circular No. 2012-003.
Observe the proper period when releasing the

budget to avoid financial dilemma in the
implementation of similar and other programs,
projects and activities.
We recommended that the hiring of job

orders/contractuals be limited to what is necessary
for the office to perform its mandated functions
effectively and efficiently.
Insufficient documentation and the erroneous

recording of fund transfers to barangay
governments in the amount of 3,059,880.00
under account Construction in Progress Other
Public Infrastructure violated Section 3.1 of COA
Require the Human Resource Management Office

to make a thorough study on the manpower needs
of every office to serve as guide in the
determination of the number of job
orders/contractuals to be hired.
Recommendations
Direct the City Accountant to record fund transfers

to barangays as Due from
LGUs instead of
recording these under account Construction in
ProgressOther Public Infrastructure;

Implemented
Not Implemented
Require the City Accountant to draw a Journal

Entry Voucher reclassifying the
amount of
3,059,880.00 from Construction in Progress
Other Public Infrastructure to Due from LGUs.
CITY OF BUTUAN
The City Disaster Risk and Reduction

Management Office (CDRRMO) failed to prepare
the Local Disaster Risk Reduction and
Management Plan (LDRRMP) for CY 2013 and the
proposed programming of the LDRRMF which
precluded the proper allocation of the fund for
quick response and disaster mitigation and
preparedness.
A. BACKGROUND
1. Legal Basis
City Mayor
Hon. Ferdinand M.
Amante, JR., M.D.
Mr. Arthur C. Castro
Ms. Antonietta C. Abella
City Treasurer
City Accountant
The preparation of the City GAD Plan and Budget

(GPB) and the GAD Accomplishment Report
prepared by the GAD Focal Point System (GFPS)
was not in accordance with Joint Memorandum
Circular No. 2013-01 issued by the PCW-DILGDBM-NEDA, thus evaluation of the LGUs
performance towards addressing gender issues
and concerns in relation to its mandate cannot be
made.
Permanent
Co-terminus
Elective Officials
4. No. of Barangays
Direct the GAD Focal Person to prepare the GAD

Plan and Budget as well as GAD accomplishment
report in accordance with the form and
procedures/guidelines prescribed in JMC No.
2013-01 to facilitate the evaluation of the Citys
performance in addressing gender issues and
concerns.

August 2, 1950
2. Key Officials
Instruct the CDRRMO to prepare the LDRRMP,

which serves as the basis in the allocation of the
LDRRMF. Strict adherence to the policies and
procedures on the utilization of the LDRRMF is
also recommended.
5
2
3
B.
985
1,820
18
2,823
86
FINANCIAL PROFILE
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
The City paid the total amount of 29,450,150.45

in wages of its job orders/contractual workers of
607
3,960,135
1,020,958
2,939,177
2012
3,555,495
754,548
2,800,947
Variance
404,640
266,410
138,230
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
1,202,113
917,673
284,440
2012
1,118,107
923,166
194,941
implementation of intelligence or confidential

activities for the second semester of CY 2013.
Variance
84,006
(5,493)
89,499
Cash Flows
(In Thousand Pesos)
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
2012
Stop the practice of charging unauthorized

expenses against the Special Education Fund by
adhering strictly to Section 1 (a - k) of RA No. 5447
on the proper utilization thereof.
Variance
252,250
278,446
(26,196)
(507,158)
(227,976)
(279,182)
182,855
(66,421)
249,276
(72,053)
286,332
214,279
(15,950)
302,282
286,332
(56,103)
(15,950)
(72,053)

statements for failure to substantiate the validity,
existence and accuracy of supplies and property
amounting to 49,313,755.44, Gasoline, Oil and
Lubricant Inventory amounting to 5,630,331.01 and
investment and Marketable Securities amounting to
12,012,593.08.
2.
Due to the failure to conduct periodic physical

inventory for supplies and property, the validity and
existence of the Supplies Inventory Accounts
aggregating 109,860,522.53 was doubtful,
contrary to Section 124 of NGAS, Vol. I.
The amount of 2,000,000.00 was released to

Sandayong Foundation Inc. for a livelihood project
not identified as a priority project in the Butuan City
Governments Work and Financial Plan.
Stop the practice of releasing funds to NGOs/POs
for projects not identified as priority projects of the
Butuan City Government and direct the City Legal
Office to amend the existing MOA to include
provisions for the liquidation of funds granted to
NGOs/POs in compliance with COA Circular 2007001.
Conduct periodic physical inventory for supplies

and property and submit the Report of the Physical
Count of Inventories (RPCI) and direct the
Accountant to effect necessary adjustments on the
affected accounts.
Consultancy Services amounting to 2,610,950.00

were procured without public bidding or thru other
alternative modes of procurement contrary to
Section 4 of RA 9184. This also constitutes an
irregular expenditure as defined under Item 3.1 of
COA Circular 2012-003.
Procure consultancy services through the conduct
of public biddings or through other alternative
methods to promote transparency and to comply
with the provisions of RA 9184.
C. RESULTS OF AUDIT
1.
Unauthorized
expenses
amounting
to
3,183,721.05 charged against Special Education
Fund were contrary to Section 1 (a, b, c, d, e, f, g,
h, i, j & k) of Republic Act No. 5447 dated
September 25, 1968.
Stale checks aggregating 1,035,080.83 were not

properly restored to the Cash in Bank account as
of December 31, 2013, thus understating the
Accounts Payable and Cash in Bank Accounts.
Direct the Accountant to effect the immediate
adjustment in the books of accounts by restoring
the amount to the Cash in Bank and crediting
Accounts Payable.
Out of the 15,686,529.00 budgets for Intelligence

and Confidential Fund for CY 2013,
15,186,529.00 or 97% was withdrawn as of May
7, 2013, thereby significantly reducing the
available fund for the Intelligence and Confidential
activities for the second semester of CY 2013,
contrary to Item 1.3 of DILG Memorandum Circular
No. 99-65.
Exercise fiscal prudence and due diligence in the

utilization of Intelligence Funds so as not to reduce
the available funds that may impair the
Revenue received from One Network Bank

amounting to 526,704.48 representing the 1%
cash incentive/commission from the collection of
loan amortization and interest from salary loan of
various City Hall officials and personnel was
recorded as Trust liability thus understating the city
government revenue contrary to Section 95 of
NGAS Vol. 1.
It is recommended to direct the Accountant to
reclassify the foregoing Trust Liability to Income so
608
3.
as not to understate the revenue account in the CY

2013 financial statements.

Recommendations
Implemented
Not Implemented
Disbursement Vouchers and payrolls and their

corresponding supporting documents were not
submitted on time thereby affecting the timeliness
of the audit of the financial transactions.
Instruct the City Accountant and the City Treasurer
to submit promptly all paid DVs and payrolls and
their supporting documents pursuant to Sec. 39
(1), (3) of PD 1445, Art. 218 of the Revised Penal
Code, and COA Circular No.95-006.
CITY OF CABADBARAN
The City Government of Butuan failed to disclose

to the public the reports on the utilization of the
LDRRMF and to submit the Report on Sources
and Utilization of the Local Disaster Risk
within15 days after the end of each month
contrary to Section 5 of the Implementing Rules
and Regulations (IRR) of Republic Act (RA) No.
10121 and COA Circular
No. 2012-002,
respectively.
A. BACKGROUND
1. Legal Basis

July 24, 2006
2. Key Officials
City Mayor
City Treasurer
City Accountant
Hon. Dale B. Corvera

Ms. Marivic S. Tautoan
Mr. Rene G. Retiquez
Direct the Officer-In-Charge of the LDRRMO and

the City Accountant to adhere strictly to Section 5
of the IRR of RA 10121 to keep the public informed
on the implementation and utilization of LDRRMF
and submit the Report on Sources and Utilization
thereon to the COA Auditor within the time
prescribed.
A Positron Emission Tomogram (PET) Scan

Machine donated to the City for which import
duties, freight and handling and other incidental
expenses of 15,485,084.12 were incurred
remained unutilized since May 2013 due to lack of
personnel with the technical expertise to operate
the unit, contrary to Section 2 of PD 1445.
4. No. of Barangays
Permanent
Co-terminus
Elective Officials
201
301
13
515
31
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
Recommended qualified hospital personnel to

attend the training on the operation and
maintenance of the PET Scan Machine in order to
maximize its use.
24
10
7
7
600,786
117,821
482,965
2012
481,431
64,946
416,485
Variance
119,355
52,875
66,480
(In Thousand Pesos)
The City Government of Butuan failed to post the

Annual Gender and Development (GAD)
Accomplishment Report for CY 2013 contrary to
Department of Interior and Local Government
(DILG) Memorandum Circular No. 2011-08 dated
January 13, 2011.
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
438,075
307,408
130,667
2012
406,288
228,034
178,254
Variance
31,787
79,374
(47,587)
Cash Flows
(In Thousand Pesos)
Direct the GAD Focal Person, the City Accountant

and the Budget Officer to comply with DILG Memo
Circular No. 2011-08 to keep the public informed
on the GAD accomplishment of the City.
2013
Cash from
Cash from
609
2012
Variance
125,897
170,614
(44,717)
(61,018)
(64,501)
3,483
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
(2,827)
(2,434)
(393)
62,053
109,730
171,783
103,679
6,051
109,730
(41,626)
103,679
62,053
their output and to respond to the mandated and/or

immediate gender issues of the
Recommendations
Implemented
Not Implemented
C. RESULTS OF AUDIT
1.

financial statements of the City of Cabadbaran, Agusan
del Norte.
2.
Total incentives granted amounting to

11,236,800.00 is found to be excessive by
8,356,800.00 contrary to guidelines set by DBM
Budget Circular No. 2013-3 dated November 21,
2013.
CITY OF SURIGAO
A. BACKGROUND
1. Legal Basis
City Mayor
City Treasurer
City Accountant
Food expenses amounting to 4,239,134.00

incurred in catering services for various meetings
and other programs/ activities were charged to
(Account Code 969) contrary to generally accepted
accounting practices.
Permanent
Co-terminus
Elective Officials
474
1,787
14
2,275
4. No. of Barangays

3,016,525.72 of the SEF were still booked up as
assets of the City Government when their actual
users/occupants are the schools of the City thus,
overstating the assets of the Agency.
54
Financial Position
(In Thousand Pesos)
2013
Secure authority from the Sangguniang

Panlungsod to drop these assets from the books of
the Agency and to prepare appropriate
adjustments to effect transfer of these property to
the DepEd schools in the city so as not to
overstate the agencys assets.
Hon. Ernesto T. Matugas

Ms. Sarah P. Yamit
Ms. Jocelyn E. Monteros
Exercise prudence in incurring food expenses

during meetings, sessions, hearings and other
programs or activities and appropriately identify
these expenses using the correct accounts.

August 31, 1970
2. Key Officials
Refund excess payment immediately.
7
4
3
0
Assets
Liabilities
Equity
1,273,213
243,067
1,030,146
2012
1,162,080
174,001
988,079
Variance
111,133
69,066
42,067
(In Thousand Pesos)
2013
The GAD Plan and Budget prepared and

submitted did not conform to that which was
required in PCW NEDA DBM Joint Circular
2012 01 re: Annual GAD Planning and Budgeting
Guidelines.
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
Revisit the requirements of the PCW NEDA

DBM Joint Circular 2012 01 on the Annual GAD
Planning and Budgeting Guidelines to improve
610
604,184
562,265
41,919
2012
571,324
524,930
46,394
Variance
32,860
37,335
(4,475)
Cash Flows
(In Thousand Pesos)
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
2012
We recommended that all officials/employees

concerned must immediately liquidate their cash
advances, pursuant to COA Circular No. 97-002
dated February 10, 1997 and Section 89 of PD
1445 before legal sanctions shall be imposed on
them.
Variance
44,613
28,821
15,792
(20,500)
(5,516)
(14,984)
(25,638)
(19,309)
(6,329)
(1,525)
109,078
107,553
3,996
105,082
109,078
(5,521)
3,996
(1,525)
C. RESULTS OF AUDIT
1.
We recommended that the Chief Executive direct

the Inventory Committee to speed up their conduct
of actual physical count of all existing property
owned by the City Government, to obtain correct
valuation of the Property, Plant and Equipment. If
necessary, set a time frame for the team to come
up with the required report.

of the presentation of the Financial statements since
the cost of completed Infrastructure Projects totaling
194,298,265.51
continuously
affected
the
Government Equity account; the overdue cash
advances of 4,598,817.01 were not fully liquidated at
year-end; the Cash in Bank account is doubtful; and the
accuracy, reliability and correctness of the balance of
the Property, Plant and Equipment amounting to
966,649,259.76 as of December 31, 2013 could not
be ascertained.
2.
Infrastructure projects which accumulated to

194,298,265.51, completed, accepted and fully
operated by the Agency for three or more years
were still not taken up in the books of accounts as
agency assets, neither were they transferred to the
Registry of Public Infrastructures nor closed to the
Government Equity account thereby, continuously
misstating the year-end balances of the asset and
equity accounts.
Payment of infrastructure projects under the Trust

Fund totaling 14,570,088.84 were debited to Due
to Other NGAs instead of Construction in Progress
account pursuant to Sections 97, 50 and 104 of
Volume I of the New Government Accounting
System (NGAS) Manual for LGUs.
We recommended for appropriate adjustment to be
taken up in the books of the City Accounting
Office.
We recommended that Management conduct an

Inventory of infrastructure projects to be
undertaken jointly by the City Engineering and
Accounting Office to determine those which were
already completed, in operation, turned over to
other agencies, discontinued or abandoned,
damaged and non-operational, to come up with
proper accounting treatment and thereby
producing financial statements with reliable and
correct balances.
The Inventory Team/Committee failed to complete

the physical count of the property, plant and
equipment owned by the City Government which
caused the non-reconciliation of records of the
General Services Office and Accounting Office and
rendered the year-end balance of Property, Plant
and Equipment of 966,649,259.76 unreliable.
The City Government spent a total of

77,348,516.00 for payment of salaries and
wages of 1,787 personnel hired by both Executive
and Legislative Departments under contractual and
job order basis, which includes unnecessary and
excessive expenditures as defined under Sections
4.1 and 5.1 of COA Circular No. 2012-003 dated
October 29, 2012.
We recommended that the City Mayor as the Chief
Executive and City Vice Mayor as the Presiding
Officer of the Sangguniang Panlungsod shall
minimize the hiring of personnel under contractual
and job order basis and hire only those who are
actually needed in the office and in the
implementation of their programs/projects/activities
and strictly adhere to DILG Memorandum Circular
No. 2004-130 on the observance of austerity
measures.
Total overdue cash advances of 4,598,817.01

aging at least one (1) year or over still remained
unliquidated at year-end since Management failed
to fully enforce liquidation from the accountable
officers in violation of the provisions of COA
611
Funds received from Other National Government

Agencies
totaling
2,958,000.00
for
implementation of various projects were not
utilized by the City Government during the year
thus, depriving target beneficiaries of benefits had
these projects been implemented within the year.
Cash Flows
(In Thousand Pesos)
We recommended that the funds granted by

various National Government Agencies be utilized
immediately for the implementation of the
proposed livelihood and environmental projects so
that targeted beneficiaries may avail the benefits
out of these projects.
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End

Recommendations
Implemented
Not Implemented
9
0
2
7
CITY OF TANDAG

June 23, 2007
2. Key Officials
395
14
3561
Financial Position
(In Thousand Pesos)
417,143
112,420
304,723
2012
468,358
105,874
362,484
Variance
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
328,953
190,153
138,800
2012
308,238
169,976
138,262
(4,407)
(4,067)
(340)
58,433
74,648
133,082
58,472
16,176
74,648
(39)
58,472
58,434
Variance
20,715
20,177
538
612
Property, Plant and Equipment (PPE) recorded in

the books of LGU- Tandag totaling
198,406,980.18 as of December 31, 2013 were
inaccurately depreciated, which resulted to the
overstatement of the assets presented in the
financial statements 18,627,859.84 for the
under-computed depreciation expenses in CY
2013 only.
Instruct the City Accountant to prepare journal
entry vouchers to take up in the books the
corresponding depreciation expenses for all
Agency assets recorded in the books.
(51,215)
6,546
(57,761)
(In Thousand Pesos)
2013
(22,054)
Direct the City Accountant to prepare adjusting

journal entries to properly classify the transactions
in the books and to adhere strictly to the
accounting principles prescribed in the NGAS
Manual for LGUs.
21
2013
(74,352)
Thirty-two transactions totaling 86,492,682.85,

for payments to contractors for the eighteen
infrastructure projects implemented in CY 2013,
were recorded as direct debit to the PPE accounts
instead of debiting the Construction-in-Progress
accounts.
Assets
Liabilities
Equity
(96,406)
152
4. No. of Barangays
22,355
Permanent
Co-terminus
Elective Officials
136,892
2.
Hon. Roxanne C.
Pimentel
Mr. Glicerio O. Quiones
Mr. Hector A. Sales, CPA
City Treasurer
City Accountant
159,247

of the City of Tandag, Province of Surigao del Sur as of
December 31, 2013, after the adjustments were made
in the affected accounts.
A. BACKGROUND
City Mayor
Variance
C. RESULTS OF AUDIT
1.
1. Legal Basis
2012
Public infrastructures totaling 189,132,295.79

Infrastructures, as required under Section 4(n) of
the New Government Accounting Systems Manual
for LGUs. As a result, the total fixed assets carried
in the regular books of the LGU was overstated by
189,132,295.79.
Order the City Accountant to prepare journal entry

vouchers to transfer all public infrastructures
recorded in the regular agency books to the
respective Registry and to maintain a complete
and appropriate registry for each type of public
infrastructure.
Advise the Local Finance Committee to consider

only those projects that will partake the nature of
investments or capital expenditures, and those that
will contribute directly to the attainment of
environmental management outcomes, in the
prioritization of projects to be funded from the 20
percent economic development fund.
Eleven PPE accounts with total balance of

20,772,494.55 as of December 31, 2013
remained recorded in the Trust Fund books though
these projects were already completed and turnedover to the recipient- agencies, which is a
departure from the accounting procedure
prescribed in Volume I of the New Government
Accounting Systems Manual for LGUs.

Recommendations
Implemented
Not Implemented
Direct the City Accountant to prepare journal entry

vouchers to close the assets and equity accounts
in the trust fund books and to take-up the assets in
the general fund books.
Payments for supplies and materials purchased in

CY 2013 totaling 21,296,667.00 were recorded
as outright expenses, instead of recording through
the inventory accounts as required under Sections
4 and 114 of the New Government Accounting
Systems Manual for LGUs and prescribed through
Order the City Accountant to follow the perpetual
inventory system in recording purchases of
supplies and materials prescribed in the New
Government Accounting Systems Manual for
LGUs.
Funds transferred to five Peoples Organizations

and one Cooperative in the amount of 2.42
million were recorded as debits to the Account Due
to other NGAs (code 416) instead of debiting first
to the Account Due from NGOs/POs (code 139),
thereby resulting in misclassification of affected
accounts.
Direct the City Accountant to prepare adjusting
journal entries to reflect the Account Due from
NGOs/POs (code 139) to recognize in the books
the 2.42 million funds transferred to the POs in
accordance with the accounting principles
prescribed in the New Government Accounting
Systems Manual for LGUs.
The 20 percent economic development fund in CY

2013 included nine (9) projects totaling
3,800,000.00 that did not partake the nature of
an investment or capital expenditure, and
9,300,000.00 were also allocated for six (6)
projects categorized as general public services,
therefore, it will not contribute directly to the
attainment
of
desirable
socio-economic
development and environmental outcomes.
613
6
2
0
4
Net Cash Provided

(Used In)
Cash Bal. Beg.
Cash Bal. End
AUTONOMOUS REGION
IN MUSLIM MINDANAO
25,568
26,436
52,004
(51,937)
78,373
26,436
77,505
(51,937)
25,568
C. RESULTS OF AUDIT
1.
PROVINCE OF BASILAN

presentation of the financial statements as of December
31, 2013, as presented in our observations and
recommendations, the audit suspensions and
disallowances had still unsettled balance amounting to
2,782,180.06 and 321,933.93, respectively. Also, the
outstanding cash advance stood at 6,877,643.85,
among other findings.
A. BACKGROUND
Presidential Decree No.
358
1. Legal Basis
December 22, 1973
2. Key Officials
Provincial Governor
Hon.HadjaJum J. Akbar
Mr. Mukim O.
Abdulkadil
Mr. Ahmad J. Amisalan
2.
Except for the Municipality of Al-Barka, a preidentified beneficiary that has yet to be given its
projects, the funds received by the Provincial
Government of Basilan intended for TISP for ARMM
Projects amounted to 54,975,000.00 was found to
have been implemented by the beneficiary
municipalities thru a MOA with the Provincial
Government of Basilan in compliance with DILG MC.
No. 2012-125 dated July 10, 2012, Re: Policies and
Guidelines in the Implementation of Infrastructure
Investment Project Basilan Transition Investment
Support Plan for ARMM.
Permanent
Co-terminus
Elective Officials
562
132
14
708
11
Give priority to implement the project for the

Municipality of Al-Barka upon release of the second
tranche which shall involve another 50% of the total
TISP for ARMM projects since this LGU had been a
pre-identified beneficiary pursuant to DILG
Memorandum Circular No. 2012-125 dated July 10,
2012.
Financial Position
(In Thousand Pesos)
2013
Assets
Liabilities
Equity
2012
1,070,295
191,067
879,228
Variance
1,071,710
143,658
928,052
(1,415)
47,409
(48,824)
(In Thousand Pesos)
2013
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
2012
596,821
539,390
57,431
Variance
567,306
471,796
95,510
29,515
67,594
(38,079)
2013
2012
Variance
64,755
(12,417)
77,172
(39,187)
(39,521)
334
Audit of cash advances showed an outstanding

balance amounting to 6,877,643.85 in which
though they pertained mostly the latest cash
advance within 01-60 days of age but it was a
violation of existing rules and regulations that no
cash advance shall remain outstanding at the end of
the year.
Liquidate fully the outstanding cash advances in
accordance with COA Circular No. 2012-001 dated
June 14, 2012 that prescribed the Revised
Documentary
Requirements
for
Common
Government Transactions where the prescribed
period for the liquidation of cash advances are also
stated therein.
Cash Flows
(In Thousand Pesos)
Cash from
Cash from
Cash from
614
No special trust fund was created in 2013 where the

unexpended LDRRMF of CY 2011 and 2012 could
be transferred to for the purpose of supporting
disaster risk reduction and management activities

within the next five (5) years in violation of the
pertinent provisions of R.A. 10121.
2. Key Officials
Provincial Governor
Comply fully with the provisions of R.A. 10121,

otherwise known as The Philippine Disaster Risk
Reduction and Management Act of 2010 specifically
on the transfer to a special trust fund of the
unexpended LDRRMF of CYs 2011 and 2012 for the
management activities within the next five (5) years.
Permanent
Co-terminus
Elective Officials
Except for one (1) project worth P 90,000.00 which

was disallowed, audit of the 20% Development
Funds amounting to 106,002,110.80 showed that
the same were utilized for projects that help achieve
environmental outcomes as mandated under DILGDBM Joint Memorandum Circular No. 2011-1 dated
April 13, 2011.
39
Financial Position
(In Thousand Pesos)
Assets
Liabilities
Equity
The budget for GAD was 30,773,052.70 which was

5% of the total budget appropriation as mandated
pursuant to the Magna Carta of Women (MCW) or
R.A. 9710 and the General Appropriations ACT
(GAA) and the same was properly utilized for GAD
related programs/projects but the GAD Plan
prepared was not the type or style as prescribed
under the DBM-NEDA-NCRFW Joint Circular No.
2004-1 dated April 5, 2004.
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
2013
1,680,584
819,773
860,811
(In Thousand Pesos)
2013
1,335,852
1,135,229
200,623
2012
1,174,078
443,042
731,036
2012
1,306,742
1,110,711
196,031
Variance
506,506
376,731
129,775
Variance
29,110
24,518
4,592
Cash Flows
(In Thousand Pesos)
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End

Recommendation
17
8
0
9
2013
2012
Variance
190,712
397,689
(206,977)
(12,000)
(360,113)
348,113
(55,807)
(69,728)
13,921
122,905
86,533
209,438
(32,152)
118,685
86,533
155,057
(32,152)
122,905
C. RESULTS OF AUDIT
1.

31, 2013 due to overstatement of the Construction in
Progress account by 246,850,790.11 for failure of
management to reclassify and close the completed and/or
discontinued projects to the appropriate Asset Accounts
and Government Account at the end of the year that
PROVINCE OF LANAO DEL SUR

A. BACKGROUND
1. Legal Basis
12
807
Strictly avoid expenditure items not covered in the

use of the 20% component of the Annual Internal
Revenue Allotment shares as enumerated in item
4.0, DILG-DBM Joint Memorandum Circular No.
2011-1 dated April 13, 2011.

Implemented
Not Implemented
530
265
Prepare an Annual GAD Plan containing activities

that are either client-focused or organization-focused
pursuant to DBM-NEDA-NCRFW Joint Circular No.
2004-1 dated April 5, 2004 and be more active in
pursuing GAD activities.
3.
Hon. Mamintal Alonto

Adiong, Jr.
Mr. Tadjudin A. Batua-an
Ms. Norhana L.Sumandar

May 27, 1959
615
3.
materially affect the reliability and correctness of the

Construction in Progress accounts.
2.
Construction in Progress Accounts totaling

989,617,400.87
was
overstated
by
246,850,790.11 due to failure of management to
reclassify and close the completed and/or
discontinued projects to the appropriate Asset
Accounts and Government Equity Account at the end
of the year in violation of section 50 of the New
Government Accounting System.

Implemented
Not Implemented
A. BACKGROUND
Notices of disallowance in the aggregate amount of

49,090,022.50 were issued. 48,480,022.50 of
the amount disallowed pertains to check
disbursements made in 2006 and 2007, while
610,000.00 thereof pertains to disbursements
made in 2013. Notices of suspension in the amount
of 31,864,940.29 were likewise issued.
November 22, 1973
2. Key Officials
Provincial Governor
Hon. Esmael G. Mangudadatu

Mr. Osmea M. Bandila
Ms. Merlyn T. Tagalo
Permanent
Co-terminus
Elective Officials
The Report of Disbursement (RODs) for the cash

advances in the aggregate amount of
40,746,544.61 granted to different disbursing
officers were not submitted within the period
prescribed in the 2009 Rules and Regulations on the
Settlement of Accounts. The delayed submission
had rendered the balance for Cash Disbursing
Officers Account doubtful and unreliable.
497
65
13
575
36
Financial Position
(In Thousand Pesos)
Require the disbursing officers concerned to

immediately settle their cash advances. Refrain from
granting them additional cash advances unless they
have already liquidated their previous cash advances
and the same has been certified to by the
accountant.
Presidential Decree No. 341
1. Legal Basis
Enforce the settlement of the COA Orders of

Execution amounting to 25,651,883.50 and
institute appropriation action against the persons
liable therefore.
10
0
5
5
PROVINCE OF MAGUINDANAO

make the closing entries to effect the noted
deficiencies.

Recommendations
2013
Assets
Liabilities
Equity
431,722
139,079
292,643
2012
365,587
78,384
287,203
Variance
66,135
60,695
5,440
(In Thousand Pesos)
2013
Remittances to the Bureau of Internal Revenue (BIR)

totaling to 47,869,406.96 did not conform to
Revenue Regulation No. 16-2002 dated October 11,
2002.
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
Comply faithfully with Revenue Regulation No. 162002 dated October 11, 2002 in the preparation of
checks in payment of revenue taxes.
1,110,318
1,090,092
20,226
2012
1,161,906
1,124,751
37,155
Variance
(51,588)
(34,659)
(16,929)
Cash Flows
(In Thousand Pesos)
2013
Cash from
Cash from
616
2012
Variance
96,037
65,222
30,815
(14,962)
(13,422)
(1,540)
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
(36,274)
(45,343)
9,069
44,801
28,756
73,557
6,457
22,299
28,756
38,344
6,457
44,801
have already liquidated their previous cash advances

and the same has been certified to by the
accountant.
C. RESULTS OF AUDIT
1.
Comply faithfully with Revenue Regulation No. 162002 dated October 11, 2002 in the preparation of
checks in payment of revenue taxes.

31, 2013 due to overstatement of the Construction in
Progress account by 246,850,790.11 for failure of
management to reclassify and close the completed and/or
discontinued projects to the appropriate Asset Accounts
and Government Account at the end of the year that
materially affect the reliability and correctness of the
Construction in Progress accounts.
2.
Construction in Progress Accounts totaling

989,617,400.87
was
overstated
by
246,850,790.11 due to failure of management to
reclassify and close the completed and/or
discontinued projects to the appropriate Asset
Accounts and Government Equity Account at the end
of the year in violation of section 50 of the New
Government Accounting System.
3.
6
1
2
3
PROVINCE OF SULU
A. BACKGROUND
1. Legal Basis

March 10, 1917
2. Key Officials
Provincial Governor
Notices of disallowance in the aggregate amount of

49,090,022.50 were issued. 48,480,022.50 of
the amount disallowed pertains to check
disbursements made in 2006 and 2007, while
610,000.00 thereof pertains to disbursements
made in 2013. Notices of suspension in the amount
of 31,864,940.29 were likewise issued.
Hon. Abdusakur M. Tan

Mr. Jesus S. Cabelin
Ms. Rasma H. Ynawat
Permanent
Co-terminus
Elective Officials
Enforce the settlement of the COA Orders of

Execution amounting to 25,651,883.50 and
institute appropriation action against the persons
liable therefore.

Recommendations
Implemented
Not Implemented

make the closing entries to effect the noted
deficiencies.
Remittances to the Bureau of Internal Revenue (BIR)

totaling to 47,869,406.96 did not conform to
Revenue Regulation No. 16-2002 dated October 11,
2002.
525
283
10
818
19
FINANCIAL PROFILE
The Report of Disbursement (RODs) for the cash

advances in the aggregate amount of
40,746,544.61 granted to different disbursing
officers were not submitted within the period
prescribed in the 2009 Rules and Regulations on the
Settlement of Accounts. The delayed submission
had rendered the balance for Cash Disbursing
Officers Account doubtful and unreliable.
Financial Position
(In Thousand Pesos)
Assets
Liabilities
Equity
Require the disbursing officers concerned to

immediately settle their cash advances. Refrain from
granting them additional cash advances unless they
617
2013
2012
342,578
140,785
201,793
265,612
77,295
188,317
Variance
76,966
63,490
13,476
(In Thousand Pesos)
2013
2012
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
684,987
624,202
60,785
701,877
687,056
14,821
We have recommended that the Local Chief

executive require concerned officials and employee
designated/assigned in handling various LGUs
initiated assistance whether they be in cash or in
kind, to abide by the rules on proper and complete
documentation amply validated prior to release of
payment/checks pursuant to Section 4(6) of PD
1445.
Variance
16,890
62,854
(45,964)
Cash Flows
(In Thousand Pesos)
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
2012
Variance
28,031
37,828
(9,797)
(20,000)
(71,000)
51,000
8,031
26,276
34,307
(33,172)
59,449
26,276
41,203
(33,173)
8,031
We have recommended to the disbursing officers of

the Payroll Section to review payrolls for any lacking
signatures which may have been missed by the
claimant when receiving their pay. This is to avoid
unverified claimants and to put stop to second
person receiving on behalf of the actual recipient.
C. RESULTS OF AUDIT
1.
The Auditor rendered an unqualified opinion on the fair

31, 2013, and the results of its operation and cash flows
for the year then ended in accordance with generally
accepted accounting principles in the Philippines.
2.
Payment through cash advances of various

miscellaneous supplies and materials for
maintenance and other operating expenses given to
various department heads for special/time bound
undertakings were oftentimes recorded as a regular
Cash Advance instead of Advances to Officers and
Employees (code 148), contrary to Sec. 3.5 of
Accounting Circular letter No. 2007-001 dated
January 19, 2007.
The beneficial objectives on the utilization of the

reserved five percent (5%) then called the Calamity
Fund and presently known as the Local Disaster Risk
Reduction Fund (LDRRMF) cannot be attained due
to the lack of interest to establish the Provincial
Disaster Risk Reduction Management Office
(PDRRMO) on the part of the LGU.
We have recommended for the establishment of a
PDRRMO as required for and mandated in Section
12(a) of RA 10121 otherwise known as the
Philippine Disaster Risk Reduction and
Management Act of 2010. The management is
likewise enjoined to effectively utilize such funds by
the DILG thru its Memo Cir. No. 2012-73 dated April
17, 2012, and to report such funds as required under
COA Circular No. 2012-002, 5.1.5.
Continue to strengthen the internal process in

granting of cash advances despite its efforts in
complying with the last year audit observation on this
area of responsibility, particularly on Advances to
Officers and Employees; and Re-classify the Cash
Advances transactions referred thereto into their
appropriate account in compliance to COA
Accounting Circular No. 2006-001 dated November
9, 2006.
Proper safeguard of government funds was not given

attention as payrolls for numerous hired casuals/job
order employees were not sufficiently signed by
claimants to acknowledge receipt of payment.
Had the proposals and plans for the implementation

of the 20% EDF amounting to 133,193,992.00
been aligned with prioritized projects identified in
the DILG and DBM joint circular no. 2011-1 dated
April 13, 2011 entitled Guidelines on the
appropriation and utilization of the 20% of the
annual Internal Revenue Allotment for development
projects, the LGUs objective to provide economic
stability and sustainable development as mandated
could have been more accelerated at an optimal
phase beneficial to its constituents.
We have recommended that management take a
fresh look at their 20% EDF Programs, Activities and
Projects (PAPs) results, evaluate the impact
beneficial to various end-users and assess the need
to enhance and/or improve its Major Final Output
(MFO) more effectively.
Disbursements and Payments for various local aids,

grants, donations and assistance for public health
and other financial assistance lacked the required
supporting liquidating instruments contrary to Section
4(6) of PD 1445 and the propriety of the recorded
constituents/recipients cannot be ascertained.
618
Due to lack of internal monitoring on the grant and

subsequent utilization of the appropriated SEF due
the intended beneficiaries, the propriety and validity

of the expenditures there from, classified under
financial assistance in the amount of 750,000.00
could not be ascertained.
For the LGU thru Local School Board resolutions,
formulate specific guidelines and internal controls
and monitoring their proper liquidation on the grant
and eventual utilization of the fund intended for
various schools future plans, program and activities
to be undertaken.
3.
4
2
2
2012
2. Key Officials
Hon. Nurbert M. Sahali
Ms. Patricia M. Mar
Mr. Eldie L. Lemosnero
Variance
198,684
4,346
194,338
(110,638)
(110,638)
(34,788)
(28,698)
(6,090)
53,258
15,845
69,103
(24,352)
40,197
15,845
77,610
(24,352)
53,258
76
2.
2,647
13
2,736
The PG of Tawi-Tawi managed to maintain at a

reasonable amount of unliquidated cash advances
of 458,100.00 and 30,000.00 for payroll and for
travel, respectively. However, deficiencies in the
granting and liquidation of cash advances still
prevail.
11
We recommended that the management shall

continue to require or enforce liquidation of cash
advances of the AOs. Strictly observe the rules and
regulations on the granting and liquidation of cash
advances.
Financial Position
(In Thousand Pesos)
Assets
Liabilities
Equity
9,325
(39,764)
49,089

31, 2013 because the reliability and validity of the balance
of Property, Plant and Equipment account could not be
ascertained due to failure of the Provincial Government to
validate existence of the reported various Construction
and Heavy Equipment amounting to 131,980,219.22.
Likewise, no depreciation was provided for its depreciable
assets totaling 176,388,035.88.We were also unable to
compute and determine the correct amount of
depreciation of PPE due to unavailability of records or
documents that could be our basis in computing the
same.
September 27, 1973
2013
1.
Presidential Decree No. 301
Permanent
Co-terminus
Elective Officials
586,517
551,938
34,579
Variance
C. RESULTS OF AUDIT
A. BACKGROUND
Provincial Governor
595,842
512,174
83,668
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
PROVINCE OF TAWI-TAWI
1. Legal Basis
2012
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
Cash Flows
(In Thousand Pesos)

Recommendations
Implemented
Not Implemented
(In Thousand Pesos)
2013
2013
2012
Variance
525,733
156,217
369,516
650,196
57,339
592,857
(124,463)
98,878
(223,341)
619
The PG of Tawi-Tawi has spent 38,935,000.00 for

casuals and contractuals or non-regular employees
which exceeded the annual appropriations for the
purpose by 435,000.00. Necessity and propriety
of hiring non-regular employees could not be

ascertained due to its unspecified job description.
Co-terminus
Elective Officials
We recommended that the management shall strictly

adhere to the general guidelines and other rules and
regulations on hiring of casual/contractual
employees. Observe the limits of expenditure
provided in the approved appropriation. Specify the
job description so that the necessity of hiring nonregular employees could be determined.
4. No. of Barangays
45
Financial Position
(In Thousand Pesos)
2013
2012
264,557
92,073
172,484
287,936
79,212
208,724
The PG has complied with our prior years audit

recommendation in maintaining separate depository
account for Special Education Fund (SEF), but
collections amounting to 57,250.50 pertaining to
the Special Education Tax were erroneously
deposited to the account of General Fund.
Assets
Liabilities
Equity
We recommended that the management shall

transfer collections for SEF that was previously
deposited in the account of GF
(In Thousand Pesos)
2013
2012
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
309,662
265,278
44,384
305,970
238,795
67,175
2013
2012
The PG failed to appropriate at least 5% of the total

Appropriation for CY 2013 to finance its Gender and
Development (GAD) related program, projects and
activities, which constitutes a departure from DBM,
NEDA and NCRFW Joint Circular No. 2004-01.
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End

Recommendations
Implemented
Not Implemented
11
5
2
4
1.

June 28, 2011
2. Key Officials
Hon. Roderick H. Furigay
Ms. Jeanoraine U. Lopez
Mr. Nilo P. Sotto
Permanent
Variance
3,692
26,483
(22,791)
Variance
53,123
(71,247)
124,370
31,106
3,826
27,280
(68,848)
(42,959)
(25,889)
15,382
37,447
52,829
32,113
5,334
37,447
(16,731)
32,113
15,382
The auditor rendered a qualified opinion on the fairness of

31, 2013, as presented in our findings and
recommendations, the 20% Development Fund
amounting to 61,132,937.00 showed that not all projects
would help achieve desirable socio-economic
development and environmental outcomes and that the
agency had still unsettled suspensions, disallowances
and charges amounting to 1,274,580.00 and
395,566.00, and 202,557.19 respectively.
A. BACKGROUND
City Mayor
City Treasurer
City Accountant
(23,379)
12,861
(36,240)
C. RESULTS OF AUDIT
CITY OF LAMITAN
1. Legal Basis
Variance
Cash Flows
(In Thousand Pesos)
We reiterated our recommendation that the PG of

Tawi-Tawi shall strictly observe the provisions of
DBM, NEDA and NCRFW Joint Circular No. 2004-01
3.
13
591
249
329
620
2.
The City of Lamitan had no casuals and consultants

but had personnel under Job Order status
numbering 188 and had one (1) Contractual whose
total salaries for the year 2013 amounted to
8,306,000.00, the amount of 120,000.00 of
which represents wages of 30 personnel who failed
GAD Plan containing activities that are either clientfocused or organization-focused pursuant to DBMNEDA-NCRFW Joint Circular No. 2004-1 dated
April 5, 2004 and be more active in pursuing GAD
activities.
to submit the accomplishments reports and daily

time records as proof of service was disallowed for
being violative of Section 4(6), P.D. 1445 that says
Claims against government funds shall be
supported with complete documentation.
3.
Strictly avoid expenditure items not covered in the

use of the 20% component of the Annual Internal
Revenue Allotment shares as enumerated in item
4.0, DILG-DBM Joint Memorandum Circular No.
2011-1 dated April 13, 2011.

Implemented
Not Implemented
The audit of cash advances showed an outstanding

balance amounting to 235,870.67 which was a
violation of existing rules and regulations that no
cash advance shall remain outstanding at the end
of the year and of which, 80,130.00 was
disallowed as it pertained to cash advances in 2012
whose liquidation were no longer justified.
A. BACKGROUND
1. Legal Basis
June 16, 1956
2. Key Officials
City Mayor
City Treasurer
City Accountant
The audit of the 20% Development Funds

amounting to 61,132,937.00 showed that not all
projects would help achieve desirable socioeconomic development and environmental
outcomes as mandated under DILG-DBM Joint
2011 as it included Acquisition of Service Firearms
and Ammo totaling 170,000.00 and Operation of
Peace and Order Council in the amount of
1,000,000.00.
Hon. Farad U. Salic

Anggy Abdullah
Anisah D. Usudan
Permanent
Co-terminus
Elective Officials
Strictly observe the projects to be funded by the 20%

Development Fund as enumerated in item 3, DILGDBM Joint Memorandum Circular No. 2011-1 as
shown above and avoid expenditures items not
covered in the use of the 20% component of the
Annual Internal Revenue Allotment shares as
enumerated in item 4.0, DILG-DBM Joint
Memorandum Circular No. 2011-1.
12
1
11
0
CITY OF MARAWI
Liquidate fully the outstanding cash advances

amounting to 155,740.67 by preparing the
appropriate liquidation papers and refund
immediately the amount of 80,130.00 representing
cash advances for 2012.

Recommendation
4. No. of Barangays
315
1,342
14
1,671
96
Financial Position
(In Thousand Pesos)
Assets
Liabilities
Equity
The total budget appropriations of the City of

Lamitan amounted to 360,198,992.31but the
budget for GAD was only 11,200,242.00 when it
should had been 18,009,494.61 representing 5%
of the total budget appropriations as mandated
pursuant to the Magna Carta of Women (MCW) or
R.A. 9710 and the General Appropriations Act
(GAA), and its GAD Projects were not about welfare
for women.
Strictly follow the Annual GAA and Magna Carta of
women which mandated that 5% of the total
appropriations
be
earmarked
for
GAD
Projects/Programs in accordance with an Annual
621
2013
2012
847,503
193,791
653,712
846,585
213,525
633,060
(In Thousand Pesos)
2013
2012
Income (incl.
subsidies & extra
Items)
Expenses
Net Income
360,278
332,973
27,305
412,154
375,457
36,697
Variance
918
(19,734)
20,652
Variance
51,876
42,484
9,392
Cash Flows
(In Thousand Pesos)
doubts as to the validity of the RPT and SEF

receivables accounts.
2013
Cash from
Cash from
Cash from
Net Cash Provided
(Used In)
Cash Bal. Beg.
Cash Bal. End
2012
Variance
70,442
56,218
14,224
(55,750)
(43,196)
(12,554)
(14,340)
(14,340)
352
3,553
3,905
(1,318)
4,871
3,553
1,670
(1,318)
352
Enhance operations of the Office of the City

Assessor in particular to assessment of real
property in order to establish a realistic estimate of
annual income representing RPT and SEF and
enforce collections therefore.
C. RESULTS OF AUDIT
1.
Strictly adhere to the existing rules and regulations

in the accounting of PPE, particularly Section 124,
Volume 1 of the NGAS which mandates the local
chief executive to cause for the conduct of physical
inventory of PPE annually and report the same in
the Report on the Physical Count of Property, Plant
and Equipment (RPCPPE) which shall be submitted
to the Auditor concerned not later than January 31
of each year.
The auditor rendered a qualified opinion on the fair

31, 2013 due to nonphysical count conducted on
Property, Plant and Equipment (PPE), thus rendering the
PPE accounts at a total book value of 830,414,320.53
unreliable.
2.
Failure to furnish COA copies of contracts /

Memorandum of Agreements / Purchase Orders /
Job Orders within five (5) days after the perfection
or issuance thereof contrary to the existing rules
and regulations.
3.
The management had no remittances of premiums /

contributions to the Government Service Insurance
System (GSIS) for the quarter ending March 31,
2013 in violation of RA 8291 and COA
Memorandum No. 97-036.
Cause for the immediate reconciliation of records
between the City Government of Marawi and the
GSIS. Further, remit dues to GSIS on a monthly
basis.

Recommendations
Implemented
Not Implemented
Furnish copies of the contracts, purchase orders or

their equivalent, together with their supporting
documents, to the COA within five (5) days from
their perfection / issuance pursuant to COA Circular
No. 76-34 dated July 15, 1976, COA Circular No.
82-122-B, National Budget Circular No. 359 dated
January 18, 1992, COA Circular No. 89-299 dated
March 21, 1989, and COA Circular No. 96-010
dated August 15, 1996.
Management was unable to conduct physical count

of property, plant and equipment (PPE) as of
December 31, 2013 with total book value of
812,123,130.26 in violation of Section 124,
Volume 1, NGAS, thereby raising doubts as to the
validity of their actual existence.
Receivables on Real Property Tax (RPT) and

Special Education Fund (SEF) for CY 2013 were
set-up based on management estimate contrary
to Section 20 of the Manual for New Government
Accounting System for LGUs, thereby casting
622
8
2
4
2
PART VII
SUMMARY OF AUDIT
OPINIONS BY MUNICIPALITY
Consolidated Summary of Audit Opinions on the Fairness

of Presentation of the Financial Statements of Municipalities
Calendar Year 2013
LGU
Audit
Opinion
Reason/s (For opinion other than unqualified)

NCR National Capital Region
1.
Pateros
Qualified

presentation of the financial statements due to accounting errors
and deficiencies that misstates the balances of Receivables,
Liabilities and income accounts.
CAR Cordillera Administrative Region

Abra
1.
2.
3.
4.
Bangued
Boliney
Bucay
Bucloc
Qualified
Adverse
Qualified
Adverse
The Cash in Bank-Local Currency Current Account balance

under the General Fund totaling 3,886,092.44 is misstated due
to the failure of the accountant to record reconciling items.
The balance of Property and Equipment totaling 142.8M was

not supported with required Report on the Physical Count of PPE
(RCPPE). Depreciation was not provided for 2013 and previous
years for assets recorded under the Special Education Fund
(SEF).
Completed Public Infrastructure costing 3,311,206.96 were

being maintained in the agency books at year-end in violation of
Section 50 of NGAS Manual, thereby overstating the Property,
Plant and Equipment account.
Dormant receivable accounts totaling 1 million were maintained

in the books, thus, the uncertainty on the validity of accounts.
Funds received from other government agencies were not

properly recorded resulting in the understatement of assets and
liability accounts by 7 million.
Balances of cash accounts per financial statements and

cashbook showed an unreconciled difference of 917,911.22
resulting in doubtful accuracy of the recorded balance.
Unrecorded collection of 90,195.10 thus understating cash in

vault and income accounts.
Dormant accounts of 1.66 million were maintained in the books

despite their doubtful existence, resulting in misstatements of
Partial Report of Physical Count of Plant, Property and

Equipment (RPCPPE) was submitted, as a result of which the
balance of the account per the inventory report and the general
ledger showed difference of 5.25 million.
Rules and regulations on the grant, utilization and liquidation of

cash advances were not adhered to which resulted in the
increasing balance of the Due from Officers and Employees
625
LGU
Audit
Opinion

account amounting to 5,877,082.72.
5.
6.
7.
Daguioman
Danglas
Dolores
Adverse
Qualified
Qualified
The accuracy and existence of Property, Plant and Equipment

totaling 3,047,506.86 could not be evaluated due to the failure
of the agency to conduct physical inventory and nonmaintenance of records.
Various disbursements totaling 7,735,265.07 were not properly

documented casting doubts on the legality and propriety of the
transactions.
Purchases of materials totaling 425,913.86 were directly

charged to the expenses account instead of Inventory Asset,
resulting to the understatement of asset balances.
Depreciation for Property, Plant and Equipment (PPE) with total

costs of 5,753,079.73 has not been provided resulting in the
overvaluation of assets and understatement of depreciation
expenses for the current year and Government Equity for the
unrecorded depreciation for prior years.
The existence and accuracy of Property, Plant and Equipment

valued
in
the
books
at 7,804,941.43 could not
be ascertained due to the failure of the Municipality to conduct
physical inventory and maintain fully accomplished subsidiary
ledgers.
Subsidiary ledgers for Payables and Construction in Progress

accounts totaling 4,865,659.59 and 8,274,521.19,
respectively, were not maintained which rendered the validity of
the balances questionable.
Construction/Rehabilitation cost of infrastructure projects were

erroneously recorded in the books as repairs and maintenance,
which affected the fairness of presentation of the financial
statements.
Receipt of the Municipality's share from Tobacco Excise Tax of

the Provincial Government was erroneously recorded as Due to
Other NGAs which overstated the account, and understated the
Due to Other LGU account by 2,000,000.00.

costing 15,285,562.28 could not be ascertained due to the
failure of the Municipality to conduct physical inventory and
maintain subsidiary ledgers.
Dormant accounts of 9,123,641.97 were being maintained in

the books of the agency despite their doubtful existence.
Special Education Fund Receivable and Deferred Special

Education Tax Income have abnormal balances of 10,379.97
for both accounts due to the non-preparation of certified list of
taxpayers as basis for the set-up of 100,000.00 for 2013.
The amounts set-up for Real Property Tax and Special Education
Tax Receivables of 220,000.00 each were not supported with
626
LGU
Audit
Opinion

List of Taxpayers.
8.
9.
La Paz
Lacub
Qualified
Adverse
Accuracy of cash accounts balances could not be ascertained

due to: a) The General Ledger Balances of Cash in Vault and
Cash Disbursing Officers did not tally with Treasury records by
36,448.45 and 22,321.74, respectively; and b) The General
Ledger Balance of Cash in Bank account did not tally with the
treasury records by 94,425.16 and with the bank records by
92,613.60.
The Due to Other GOCCs was overstated by 37,302.82 while

the Other Payables and Other Receivables accounts were
understated by 75,180.64 and 37,877.82, respectively, due to
erroneous recording of remittances and withholdings of other
trust liabilities.
The existence of Property, Plant and Equipment in the books at

24,428,303.97 could not be ascertained due to the failure of the
agency to conduct physical inventory.
Dormant accounts of doubtful validity totaling 734,438.96 were

maintained in the books.
Non liquidation of cash advances totaling 2,540,309.76 resulted

in the understatement of expenses and overstatement of assets.
The existence, valuation and condition of Property, Plant and

Equipment (PPE) totaling 12,883,374.61 could not be
ascertained due to the non-conduct of physical count.
Depreciation was not provided on Property, Plant and Equipment

(PPE) previously acquired totaling 11,188,211.45.
Various accounting errors were noted understating Assets,

Liabilities, Equity, Income and Expense account by
33,606,020.22,
21,636,547.83,
4,635,547.83,
7,860,204.56 and 526,280.00.
The General Ledger Balance of Cash in Bank account did not

tally with the treasury and bank records by 2,002,069.58
resulting from the non-reconciliation of the accounting books with
the cashbook and bank statement.
Various dormant Receivables and Payables amounting to

695,387.40 and 1,376,166.49, respectively, were not
supported with relevant and sufficient information and valid proof
to warrant their existence.
The amounts set-up for Real Property Tax (RPT) and Special
Education Tax (SET) Receivables 45,000.00 each were
under
estimated and the related account balances of
251,212.05 and 258,541.36 were not supported with list of
taxpayers.
Payment of interest relative to the LOGOFIND loan amounting to

150,759.43 was erroneously debited to Loans Payable
Domestic account balance, thus, understating the Liability and
627
LGU
Audit
Opinion

Expenses accounts by the same amount.
10.
Lagangilang
Adverse
Other Assets totaling 135,755.84 remains doubtful due to nonpreparation/ submission of Inventory Report of Unserviceable
Property (IIRUP) as of December 31, 2013.
The Construction in Progress account balances totaling

13,448,565.43 could not be determined whether the
corresponding projects are already completed or still ongoing due
to the absence of subsidiary ledgers. Likewise, Public
Infrastructures totaling 8,447,288.47 were not closed to
Government Equity.
Public Infrastructures funded by loan aggregating to

P8,442,934.10 was closed to Government Equity in violation of
the NGAS Manual.
The Due from Officers and Employees account balance as of

December 31, 2013 amounting to 10,155,203.05 was
erroneously presented in the financial statements due to: a) nonrecording of grant and liquidation of cash advances amounting to
459,420.00 and 495,300.00, respectively; and b)
Maintenance of 5,482,403.05 in the account which is dormant
and of unknown nature, thus, overstating the Receivables and
Due to Other NGAs account by 5,446,523.05 and 35,880.00,
respectively, and understating the corresponding expense
account by 5,482,403.05.
Disbursement vouchers totaling 3,683,834.33 were not

submitted to COA in violation of Section 39(1) of PD No. 1445,
Section 23(1)(3) of the Administrative Code of 1987 and Sec.
7.2.1 of COA Circular No. 2009-006; hence, the correctness and
accuracy of the accounts and the propriety and legality of the
transactions could not be ascertained and evaluated.
The Municipality did not submit the Report on the Physical Count
of Inventories, thus, casting doubt on the reliability of the reported
year-end balances totaling 2,487,488.50. Also, no Supplies
Ledger Cards were maintained.
Various errors were noted in the Accounting and Treasury

records affecting cash account balances resulting to: a) The
General Ledger balance of Cash in Vault and Cash Disbursing
Officers did not tally with Treasury records by 773,087.68 due
to the non-reconciliation of the books; and b) the General Ledger
balance and Treasury records of Cash in Bank did not tally with
Bank Records by 407,701.71 and 2,130,395.65 due to the
non-preparation of Bank Reconciliation Statements.
The amounts set-up for Real Property Tax and Special Education
Tax Receivables amounting to 777,892.97 each was not
supported with certified list of taxpayers, thus, the validity and
propriety of the related receivable account balances of
861,419.09 and 705,603.25, respectively, could not be
ascertained.
Unserviceable property with acquisition cost of 1,042,053.25 and

net book value of 666,914.05 were included in the Report on
628
LGU
Audit
Opinion

Physical Count of Property, Plant and Equipment (RPCPPE) and
not properly disposed of.
11.
12.
13.
Lagayan
Langiden
Licuan-Baay
Adverse
Adverse
Adverse
Disbursements totaling 12,536,417.32 lacked documentation,

casting doubt on the propriety of accounts used, and the validity,
regularity and necessity of the transactions.
Various receivables totaling 1.1 million have been dormant for

number years and for which no subsidiary ledgers are
maintained.

maintained in the books at 11,276,631.55 could not be
ascertained due to the failure of the Municipality to conduct
physical inventory and maintain subsidiary ledgers.
Due to Other GOCCs has an abnormal debit balance amounting

to 112,925.03.
The Due to BIR (412) account has an abnormal balance of

157,583.34 due to erroneous recording of transactions.
Payment of interest for Municipal Development Fund Office

(MDFO) Loan under the General Fund amounting to
226,710.24 which was recorded as debit to Loans Payable
remains unadjusted.
Paid disbursements totaling 4,428,475.37 were not submitted

for audit, thus the legality of the transaction and correctness of
the entries made could not be determined.
Various buildings and equipment owned by the municipality with

total cost of 3,084,562.99 were not provided with depreciation.
The agency did not conduct actual physical count of Property,

Plant and Equipment (PPE) totaling 7,484,836.99 resulting in
doubtful existence and accuracy of the reported balance of the
accounts.
Balance of School Buildings amounting to 1,033,049.65 was

not dropped from the books of accounts and transferred to the
Department of Education.
Unliquidated cash advances of 140,042.00 as of December 31,

2013 and unsubmitted liquidation reports totaling 6,597,763.00.
Construction-in-Progress Irrigation, Canals, and Laterals

amounting to 5 million as of December 31, 2011 remained in
the books at year end although the fund was already fully
disbursed.
Paid disbursements totaling 11,495,294.21 were not submitted

for audit, thus the correctness of the entries made and the
legality and propriety of the transactions could not be evaluated.
Validity of various accounts totaling 8,070,809.78 which

remained in the books for several years were not established.
629
LGU
Audit
Opinion

Physical inventory of fixed assets was not conducted and
subsidiary ledgers were not prepared for Property, Plant and
Equipment amounting to 8,040,577.92.
14.
15.
16.
17.
Luba
Malibcong
Manabo
Pearrubia
Qualified
Adverse
Qualified
Qualified
Various disbursements totaling 7,713,199.76 were not properly

documented casting doubt on the legality and propriety of the
transactions.
Non-reconciliation of balances of cash accounts per cashbook

and general ledger resulted in a difference of .236 million.
Partial physical inventory count was conducted by the

Municipality, as a result of which the general ledger balances of
Property, Plant and Equipment and the balance per inventory
report showed a difference of 19 million.
Claims totaling 22.88 million were paid even without complete

documentation in violation of Section 4 (6) of PD 1445.

valued in the books at 9,030,142.53 could not be ascertained
due to the failure of the Municipality to conduct physical inventory
and maintain fully accomplished subsidiary ledgers.
Erroneous recording of the Due from Other Funds amounting to

1,643,401.00 resulted in the overstatement of the account.
Negative balance of Government Equity account in the Trust fund

amounting to 72,056.78 rendered unreliable the financial
statements of the municipality.
Dormant accounts of 805,447.17 were maintained in the books

of the agency despite their doubtful existence.
KALAHI Funds transferred to Barangays amounting to

952,941.18 were recorded as Subsidy to LGUs, instead as Due
from LGUs contrary to COA Circular 2004-008 and 94-013, as a
result, the fund transfer was not duly liquidated.
Recorded payment of salaries and wages of casual employees

were different from the amount in the payrolls by 78,050.00,
thus, Cash Disbursing Officer (103) was understated and
expenses were overstated.
The existence, accuracy and validity of the inventory accounts

could not be ascertained due to non-conduct of complete
physical count of its inventories and non-preparation of inventory
report.
Result of physical count of Property, Plant and Equipment was

not reconciled with the accounting records.
The reliability and accuracy of the reported net book value of

Property, Plant and Equipment totaling 19,382,364.12 could not
be ascertained due to incomplete physical inventory report of
Property, Plant and Equipment.
630
LGU
18.
19.
Pidigan
Pilar
Audit
Opinion
Qualified
Qualified
Property, Plant and Equipment totaling 13,569,791.20 were not

provided with depreciation, thus PPE was overvalued by
559,552.03 and expenses were understated by the same
amount.
The balances of various cash accounts per financial statements

and cashbooks were not regularly reconciled resulting in a
difference of 438,837.73 due to accounting errors and internal
control weaknesses on cash management resulted in cash
overdraft of 93,975.77 for Cash in Bank Local Currency
Current Account General Fund (LBP account).
Various receivables totaling 381,213.82 which have been

dormant for a number of years and for which no subsidiary
ledgers are maintained.
The accuracy and existence of Property, Plant and Equipment

could not be ascertained due to the failure of the Municipal
Government to conduct physical inventory of property, plant and
equipment totaling 11,071,273.36. Balance of School Buildings
amounting to 602,929.18 was not dropped from the books of
accounts and transferred to Department of Education.
Depreciation of Property Plant and Equipment for CY 2013

amounting to 567,767.16 was not provided.
The accounts Due to Officers and Employees, Due to PAG-IBIG,

Due
to
PHILHEALTH,
Due
to
LGUs
(SEF),
Performers/Bidders/Bail Bonds Payable and Other Payables
have abnormal debit balances as of year-end.
Loans Payable - Domestic amounting to 944,390.90 was not

supported with documents to establish the validity of the account
balance.
Prepaid Expenses totaling 108,992.09 have been carried in the

books for a number of years and not closed to the proper
expense accounts.
Unsupported Other Assets amounting to 440,000.00 renders

the account and the financial statements doubtful.
Management did not record the following: tax withheld - 0.22

million, Tax Remittance Advice (TRA) received - 0.22 million
and retention money - 0.35 million, thereby understating asset
and liability accounts. Subsequently, completed project - 3.55
million was not closed to the appropriate Public Infrastructure
Account upon completion and transferred to Registry of Public
Infrastructure at year-end.
Supplies Ledger Cards/ Stock Cards per stock were not

maintained as provided by the NGAS. Agricultural equipment
with a total cost of 6,712,750.00 was erroneously recorded as
Agricultural Supplies Inventory.
Issuances of the procured farm inputs totaling 12,818,270.00

which were distributed to the various beneficiaries and to the
631
LGU
Audit
Opinion

different barangays of the municipality were not recorded in the
books of accounts upon distribution.
20.
21.
22.
23.
Sallapadan
San Isidro
San Juan
San Quintin
Qualified
Adverse
Qualified
Qualified
Disbursements for infrastructure projects totaling 760,000.000

and purchases totaling 1,936,597.82 were not properly
documented thus, casting doubt on the legality and propriety of
the transactions.

valued in the books at 7,661,971.12 could not be ascertained
due to the failure of the Municipality to conduct physical inventory
and maintain fully accomplished subsidiary ledgers.
Prior year adjustments to Cash in the Trust Fund amounting to

2,097,689.52 were not duly documented which put in question
the validity and propriety of these adjustments.
Balances of Cash Accounts per cashbook and general ledgers

were unreconciled with a remaining difference of 289,569.57.
Various disbursements totaling 861,019.05 were not properly

documented thus, casting doubt on the legality and propriety of
the transactions and indicating weakness of internal control of the
agency.
Submission of accounts was delayed and disbursement vouchers

totaling 31.5 million were not submitted.
Completed Public Infrastructures costing 12.8 million were

being maintained in the agency books at year-end thereby
overstating the Property, Plant and Equipment account and
Government Equity account.
Deposit of collections amounting to 84,490.63 remained in

transit as of year-end, thus, misstating Cash in Vault (101) and
Cash in Bank (111) account balances in the financial statements.
Collections during the year were not deposited intact and within
the required period in violation of Joint DBM-DOF Cir. 1-81 and
Section 69 of Presidential Decree No. 1445.
The balance of Real Property Tax (RPT) and Special Education

Tax (SET) Receivables account of 648,505.90 each is not
supported with a list of taxpayers and the corresponding amount
due from them.
The Due from/to Other Funds accounts remained unreconciled

by 380,875.75.
Accuracy of the Cash in Bank account balance could not be

ascertained due to non-reconciliation of the general ledger
balance with the bank record by 289,539.74 resulting from the
non-preparation of bank reconciliation statements.
Dormant accounts of 248,806.36 were being maintained in the

books of the agency despite their doubtful existence.
Real Property tax and Special Education Tax receivables
632
LGU
Audit
Opinion

974,140.04 were not supported with list of taxpayers, thus the
validity of receivables and entries for collections could not be
ascertained.
24.
25.
26.
27.
Tayum
Tineg
Tubo
Villaviciosa
Qualified
Disclaimer
Qualified
Adverse
The balance of Due from Officers and Employees account

totaling 2,868,033.58 remained unsettled, casting doubt on the
collectability of the Receivables
Accuracy of Cash account balances could not be ascertained

due non-preparation of Bank Reconciliation Statements.
Recording of inventory items as expense totaling 1,765,804.00

were not supported with Requisition Issue Slips (RIS) and
Summary of Supplies and Materials Issued (SSMI).
The balance of Property and Equipment of 35.8 million could

not be ascertained due to non-conduct of Physical count and
non-maintenance of subsidiary ledger.
Guaranty deposits of 2,800,000.00 for the debt service reserve

account of the agency with the Development Bank of the
Philippines could not be verified from a valid and legal document,
thereby posing doubt on the actual existence.
Bank credits of 3,000,000.00 and debits of 646,750.00 to the

agencys depository account with the Philippine Veterans Bank
were not supported by documents to verify the nature and legality
of the transactions.
Cash advances totaling 19,049,741.14 remained unliquidated

as of December 31, 2013. in violation of Section 89 of PD No.
1445, COA Circular No. 97-002 and COA Circular 2012-004.
The balance of Due to Other NGAs as of December 31, 2013 of

4,802,828.78 is unaccounted.
Non-reconciliation of balances of cash accounts per cashbook

and general ledger resulted in a difference of 0.2 million.
Partial physical inventory count was conducted by the

municipality, as a result, general ledger balances of Property,
Plant and Equipment and inventory report showed a difference of
4.8 million.
Submission of accounts and financial reports was not in

accordance with the prescribed period and the Municipal
Accountant-Designate failed to submit fifteen (15) paid
disbursement vouchers with a total amount of 28,301,124.82.
Procurement of goods and infrastructure projects totaling 36

million were awarded even without the benefit of public bidding
and without complete documentary requirements in violation of
the provisions of Republic Act No. 9184.
Noted discrepancy between Ledger and Cashbook balances of

Cash in Bank account amounted to 117,239.66.
633
LGU
Audit
Opinion
Disbursements
for
infrastructure
projects
totaling
16,395,255.39 and purchases totaling 265,450.88 were not
properly documented.
Apayao
1.
2.
Calanasan
Conner
Unqualified
Qualified
Doubtful reliability of PPE balance as of December 31, 2013

amounting to 108,150,299.62
3.
4.
Flora
Kabugao
Unqualified
Qualified
The unrecorded disbursements amounting to 21,854,289.63

resulted in the overstatement of the Cash in Bank and
Government Equity accounts.
5.
Luna
Qualified
Doubtful reliability of the Cash in Bank balance as of December

31, 2013 amounting to 102,931,732.88.
6.
7.
Pudtol
Sta. Marcela
Unqualified
Qualified
The reliability of the Government Equity account amounting to

37,815,627.10 as of December 31, 2013 could not be
ascertained due to unsupported prior years adjustments with
negative amount of 11,775,854.83.
Qualified
The balance of Inventory accounts in the total amount of

3,040,541.56 is doubtful of accuracy because inventory
supplies were issued directly to end-users and the corresponding
Summary of Supplies and Materials Issued (SSMI) to record
issued supplies were either not submitted or were submitted in
the subsequent month/s to the accounting office.
There is a discrepancy of 1.398 million between the balances

reflected in the Schedules of Real Property Tax (RPT) of P0.848
million and Special Education Tax (SET) Receivables of 1.573
million with their controlling accounts in the General Ledger (GL)
of 3.819 million.
Funds transferred to NGOs/POs in the total amount of

2,992,500.00 for project beneficiaries under the PDAF were
recorded as Due to NGAs, instead of Due from NGOs/POs.
On-going constructions of infrastructure projects were recorded

as direct charges to Public Infrastructures instead of the
Construction in Progress.
The productivity enhancement incentive (PEI) granted to

municipal employees amounting to 3,288,470.50 was more
than the allowed amount of 5,000 per employee under
Disbursements amounting to 813,976.50 were not correctly

classified in accordance with the Chart of Accounts provided
under COA Circular No. 2004-08.
Benguet
1.
2.
3.
4.
Atok
Bakun
Bokod
Buguias
Unqualified
Unqualified
Qualified
634
LGU
5.
6.
7.
8.
9.
Itogon
Kabayan
Kapangan
Kibungan
La Trinidad
Audit
Opinion
Qualified
Qualified
Qualified
Unqualified
Qualified
There is a discrepancy of 6.359 million between subsidiary

ledger balances of the Real Property Tax (RPT) and Special
Education Tax (SET) Receivables of 34.162 million and
31.379 million, respectively and their controlling accounts in the
General Ledger (GL)of 59.183 million.
School buildings and the related rehabilitation and improvements

thereon, amounting to 14.733 million were misclassified as
Other Public Infrastructures that misstated the asset and
government equity accounts in the financial statements.
Likewise, school buildings account balance of 19.913 million as
of December 31, 2013 was not dropped from the books and
transferred to the Department of Education as the assets enduser.
Supplies totaling 5.70 million procured during the year were

recorded as outright expense instead of Inventory or Asset
account.
Year-end balances of reciprocal accounts Due from/Due to Other

Funds were not reconciled and eliminated in the consolidated
financial statements of the municipal government, thus affecting
the accuracy and propriety of these intra agency
receivable/payable accounts by 3.708 million and 0.144
Funds transferred to NGOs/POs in the total amount of

950,000.00 for project beneficiaries under the PDAF were
recorded as Subsidy to NGOs/POs, instead of Due from
NGOs/POs.
The officials and employees of the municipality were granted

Performance Enhancement Incentive (PEI) in excess of the
authorized amount of 5,000.00, resulting in an overpayment of
991,800.00).
Absences from meetings were not deducted from the payment of

representation and transportation allowances (RATA) of
Sangguniang Bayan members resulting in overpayment of
245,062.50.
Completed public infrastructure projects totaling 3.248 million

were not transferred to the Registry of Public Infrastructures
(RPI), thereby, overstating the Property, Plant and Equipment
(PPE) and Government Equity accounts.
The accounts Due from Other Funds and Due to Other Funds
have unreconciled balance of 3.253 million.
Various expenses totaling 1.063 million, which could be

recorded under more appropriate accounts, were classified as
Other Maintenance and Operating Expenses.
The balance of the Property, Plant and Equipment as of

December 31, 2013 is unreliable due to the following: 1) property
and equipment (PE) with total cost of 9.405 million not
635
LGU
Audit
Opinion

presented/found during inventory-taking; 2) unserviceable and
lost PPE with total book value of 9.888 million and 0.481
million, respectively, included in the PPE account; and 3)
donated assets not recorded.
10. Mankayan
11. Sablan
Qualified
Qualified
The fund transfers of Priority Development Assistance Fund

(PDAF) totaling 1.571 million for calendar year 2013 to various
Non-government Organizations
(NGOs) and Peoples
Organizations (POs) were recorded as outright expense instead
of recording the same as Due from NGOs/POs.
Fund transfers amounting to 235,100.00 to local government

units were erroneously recorded as debit to Due to Other NGAs
(Account Code 416) instead of Due from LGUs account (Account
Code 138).
The transfer of the amounts of 649,834.00 to the Benguet

National High School-Main and 300,000.00 to different heads
of public schools in La Trinidad from Special Education Fund
(SEF) was recorded as debit to Donations (Account Code 878)
instead of the account Due from NGAs (Account Code 136).
Stale checks amounting to 118,070.18 remained as

outstanding in the bank reconciliation statements.
Absences from meetings were not deducted from the payment of

representation and transportation allowances (RATA) of
Sangguniang Bayan members resulting in an overpayment of
863,325.00.
The Performance Enhancement Incentive (PEI) granted to

municipal employees amounting to 1,981,617.00 was more
than the allowed amount of 5,000.00 per employee
exceeding by 1,661,617.00.
Collective Negotiation Agreement (CNA) Incentive amounting to

1.55 million was granted by the municipality to its officials and
employees in the absence of sufficient savings from Maintenance
and Other Operating Expenses (MOOE).
The balances of the Cash in Bank accounts totaling
23,325,986.87 show a discrepancy of 175,135.45 with bank
balances of 23,501,122.32.
12. Tuba
Qualified
Cash advances granted to officers and employees were not

liquidated within the prescribed period or at year end.
Two completed projects totaling 5.784 million were not

transferred to its appropriate asset account but are still booked
as Construction in Progress.
The Due to Other Funds account amounting to 4.36 million was

not eliminated in the consolidation process.
The Productivity Enhancement Incentive (PEI) granted by the

Municipality to its officers and employees for calendar year (CY)
2013 exceeded the across-the-board amount of 5,000.00.
636
LGU
13. Tublay
Audit
Opinion
Qualified
Supplies totaling 960,189.74 procured during the year were

recorded as outright expenses instead of as inventory account.
Disbursements for personal services amounting to 447,425.59

were not charged to the appropriate accounts.
Ifugao
1.
2.
Aguinaldo
Alfonso Lista
Unqualified
Qualified
Fixed assets of the Water Works System and transferred funds to

a Peoples Organization were not recorded in the books of
accounts thereby understating Other Property, Plant and
Equipment, Due from NGOs/POs, Due to Other NGAs and
Government Equity by 52,790,423.54, 38,500,000.00,
38,500,000.00 and 52,790,423.54, respectively.
3.
4.
5.
Asipulo
Banaue
Hingyon
Unqualified
Unqualified
Qualified
There was an erroneous entry made on the fund transfer to a

third party organization which understated the Due from
NGOs/POs and Due to Other NGAs account by 350,000.00.
6.
7.
8.
9.
10.
11.
Hungduan
Kiangan
Lagawe
Lamut
Mayoyao
Tinoc
Unqualified
Unqualified
Unqualified
Unqualified
Unqualified
Unqualified
Accuracy of the year-end balance of Land Account amounting

to 6,208,810.00 could not be ascertained due to the
unreconciled difference of 2,540,700.00 between the records
per book and the inventory report.
Several recording errors were discovered during the

reconciliation of the accounting records and the accountable
officers cashbook resulting to misstatement of six (6) accounts in
aggregate amount of 846,686.40.
Correctness of entries for prior year obligations paid in current

year and recorded as expenses cannot be validated or adjusted
due to the lack of schedule supporting the Accounts Payable
Account.
The Construction Inventory account cannot be established due to

lack of inventory report as basis for the establishment of the
account. Non-recognition of Depreciation Expense for CY 2012
and 2013.
The delayed or non-submission of Financial Reports,

Disbursement Vouchers and Official Receipts hampered the
timely conduct of validation and substantive tests necessary to
ascertain the validity, propriety and accuracy of transactions.
Kalinga
1.
2.
3.
4.
Balbalan
Lubuagan
Pasil
Pinukpuk
Qualified
Unqualified
Unqualified
Qualified
637
5.
6.
Rizal
Tanudan
Audit
Opinion
Unqualified
Qualified
7.
Tinglayan
Qualified
LGU
Adjusting entry amounting to 1,404,617.62 made to the Cash in

Vault account was not supported with supporting documents as
basis.
The existence of the property and correctness of the balances of

PPE totaling 23,267,689.60 could not be ascertained due to
failure of management to conduct physical inventory of the
account and to prepare the Report on the Physical Count of the
Property Plant and Equipment.
Mt. Province
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
Barlig
Bauko
Besao
Bontoc
Natonin
Paracelis
Sabangan
Sadanga
Sagada
Tadian
Unqualified
Unqualified
Unqualified
Unqualified
Unqualified
Unqualified
Unqualified
Unqualified
Unqualified
Unqualified
Region I Ilocos Region

Ilocos Norte
1. Adams
Qualified
The correctness and existence of the reported balance of the

Property Plant and Equipment (PPE) amounting to
4,920,535.00 could not be established due to unreconciled
records, non-provision of depreciation to some property, inclusion
of unserviceable property, non-recording of asset and
misclassified accounts.
The correctness of the reported balance of the land accounts
was not ascertained because of the absence of proper land
valuation and the non-recognition in the books of accounts of 32
lots owned by the Municipality.
2.
Bacarra
Qualified
3.
Badoc
Qualified
The correctness and existence of the recorded balance of the

Property, Plant and Equipment (PPE) amounting to
records and non-submission of inventory report.
4.
Bangui
Qualified
Non-collection of long overdue Fertilizer and SEAP Loans which

may result to possible loss of government funds.
5.
Banna
Qualified
The accuracy, reliability and propriety of the year-end balance of

the Cash in Bank Local Currency, Current Account amounting
to 63,879,899.15 cannot be established due to non-submission
of bank reconciliation statements of eight (8) bank accounts and
non-recording of reconciling items in the books.
Nine (9) brand new county buses worth 24,975,000.00 that
638
LGU
Audit
Opinion

were purchased and donated by the Municipal government to the
nine municipalities of the 2nd District of the Province of Ilocos
Norte still remain in its books of accounts.
6.
Burgos
Qualified
Inability of the Accounting and General Service Offices to

reconcile the difference of 8,072,549.98 of the Property, Plant
and Equipment and Other Asset accounts.
7.
Carasi
Qualified
The correctness of the balances of the Property, Plant and

Equipment accounts was not ascertained due to the nonreconciliation of the physical inventory report and balances per
general ledger by 2,886,979.53.
8.
Currimao
Qualified
Inclusion as PPE of the demolished Municipal Hall Building

amounting to 4,298,780.36 and over recording in the books for
the coaster received as donation by 1,225,000.00.
9.
Dingras
Qualified

to 20,707,831.55 cannot be established due to non-submission
of bank reconciliation statements of five bank accounts and nonrecording of reconciling items in the books.
The propriety of the year-end balance of the Property, Plant and

Equipment amounting to 117,005,096.24 cannot be established
due to non-submission of Report on the Physical Count of
The accounts Due from Other Funds under the General Fund,
SEF and Trust Fund in the amount of 6,402,273.46,
286,039.30 and 337,373.65 respectively were not reconciled
with their reciprocal accounts Due to Other Funds.
A brand new bus worth 2,775,000.00 which was donated by the

Municipality of Banna was not booked up by the Municipality.
10. Dumalneg
Qualified
Non liquidation of cash advances as of December 31 2013
11. Marcos
Qualified
The propriety of the yearend balance of the Inventories and

Property, Plant and Equipment amounting to 1,889,780.45 and
42,081,386.84, respectively cannot be established due to nonsubmission of RPCI and RPCPPE.
The validity of dropped IT equipment & software amounting to

769,469.60 could not be ascertained.

to 43,735,273.77 could not be established due to nonsubmission of bank reconciliation statements of bank accounts
and non-recording of reconciling items in the books.
12. New Era
Qualified
The misclassification of completed projects to its appropriate

account in the PPE amounting to 37,530,396.98 and public
infrastructure account in the amount of 32,445,419.75.
639
13. Pagudpud
Audit
Opinion
Qualified
The correctness of the reported balance of the land accounts is

not ascertained because of the absence of proper land valuation.
Likewise, the Depreciation Expense account is understated due
to non-provision of depreciation to the Building account
14. Paoay
Qualified
Current Account maintained with DBP Laoag Branch has

reconciling items amounting to 486,649.99 not
recorded/corrected.
15. Piddig
Qualified
The existence and validity of the balances of Inventory accounts

totaling to 9,284,202.17 is doubtful because these consist of
non-moving accounts that have been carried in the books for
several years.
Deferred Real Property Tax Income and Deferred Special

Education Tax Income as compared against their reciprocal
accounts have total variance of 3, 698,275.44.
Real Property Tax Receivable and Special Education Tax

Receivable accounts are unreliable since the total receivables for
real property taxes amounting to 3,997,420.00 set up at the
beginning of the year was based on the amount given by the
Municipal Assessor and not on a duly certified list of taxpayers by
the Municipal Treasurer.
Qualified
The correctness and existence of the reported balance of the

Property Plant and Equipment (PPE) amounting to
records, incomplete inventory count, and non-provision of
depreciation to some property.
Unqualified
Qualified
The correctness of the balances of the Property, Plant and

Equipment accounts was not ascertained due to the nonreconciliation of the physical inventory report and balances per
general ledger by 19,927,366.65 and the non-provision of
depreciation expense of some PPE accounts.
Qualified
The unserviceable and obsolete property of the Municipality

totaling 1,456,879.10 were still carried in the books of accounts
and inventory report resulting to the overstatement of the
Property, Plant and Equipment account.
A brand new bus worth 2,775,000.00 which was donated by the

Municipality of Banna was not booked up by the Municipality.
Cash-In-Bank totaling 63,980,348.22 could not be ascertained

due to the inability of the Municipal Accountant to prepare
monthly bank reconciliation statements.
Property, Plant and Equipment balances showed a difference of

5,247,296.84 as against the Report on the Physical Count of
LGU
16. Pinili
17. San Nicolas

18. Sarrat
19. Solsona
20. Vintar
Ilocos Sur
1. Alilem
Unqualified
Qualified
640
2.
Banayoyo
Audit
Opinion
Qualified
3.
Bantay
Qualified
The validity and accuracy of the Property, Plant and Equipment

amounting to 130,352,440.51 could not be confirmed and
verified due to incomplete physical inventory conducted by the
Municipality. Also, the Local Disaster Risk Management Fund
(LDRRMF) balance of 954,676.38 at the end of the year was
not transferred to Trust Fund.
4.
Burgos
Qualified
The existence and accuracy of the recorded agency assets under

the Property, Plant and Equipment totaling to 89.90 million
were not verified due to the non-conduct of physical inventory
and the existing records did not permit the application of
alternative procedures.
5.
Cabugao
Qualified
The PPE accounts totaling 230.4 million were doubtful due to

the inability of the agency to reconcile the difference of the
recorded PPE as against the total inventory of property in the
amount of 20.2 million and the inadequacy of its records did not
allow us to apply adequate alternative procedures to determine
the validity of the said accounts.
6.
Caoayan
Qualified
The Municipality did not submit necessary data and information

concerning the whereabouts, custodianship, serviceability,
condition and safekeeping of the Furniture, Fixtures & Equipment
amounting to 13.96 million.
7.
Cervantes
Qualified
The accuracy and reliability of the balance of the Property, Plant

and Equipment accounts could not be ascertained due to the
difference between the PPE accounts and the Physical Inventory
Report amounting to 1,164,837.66.
8.
9.
Galimuyod
Gregorio Del
Pilar
Unqualified
Qualified
The validity, existence, serviceability and correctness of the

recorded Property, Plant and Equipment (PPE) in the amount of
42.46 million could not be ascertained due to the inability of the
Municipality to conduct the physical count of its PPE.
10. Lidlidda
Qualified
The existence and accuracy of the Property, Plant and

Equipment accounts could not be ascertained due to the
variance of 400,000.00 of Land Account between the books
and physical count and the inclusion of unserviceable and lost
property totaling 3,023,002.18 and 1,276,978.00,
respectively, in the report of physical count and erroneous
recording of the same in the books as Property, Plant and
Equipment.
11. Magsingal
Qualified
The Municipality did not conduct physical count and inventory of

its Property, Plant and Equipment amounting to 184.47 million
thereby, the reliability, accuracy and correctness of the Property,
Plant and Equipment could not be ascertained.
LGU
The existence and accuracy of the recorded Property, Plant and

Equipment in the amount of 68,054,407.67 could not be
ascertained due to inability of the Municipality to conduct physical
count and to submit a report thereon.
641
12. Nagbukel
Audit
Opinion
Qualified
The total Property, Plant and Equipment accounts showed a

difference of 12,126,941.93 as against the Physical Inventory
Report and due to the nature of the agencys records, we were
unable to satisfy ourselves as to the carrying value of the account
by means of other auditing procedures.
13. Narvacan
Qualified
PPE accounts totaling 87,347,513.95 were not ascertained due

to the inability of the Municipality to conduct physical inventory of
all its property and to maintain property ledger cards.
14. Quirino
Qualified
There are unreconciled difference of 32.41 million between the

general ledger and the inventory report. The inadequacy of its
records did not allow us to apply adequate alternative procedures
to determine the validity of these accounts.
15. Salcedo
Qualified

Municipality to conduct the physical count of its PPE.
16. San Emilio

17. San Esteban
Unqualified
Qualified
The Municipality was not able to conduct complete physical

inventory of its Property, Plant and Equipment valued at 85.96
million. The inadequacy of its records did not allow us to apply
adequate alternative procedures to determine the validity of
these accounts.
18. San Ildefonso
Qualified
The validity, existence and correctness of the Property, Plant and

Equipment amounting to 76,608,933.29 could not be
ascertained due to the inability of the Municipality to conduct
physical inventory and to submit a report thereon for verification.
Also, the Local Disaster Risk Management Fund (LDRRMF)
balance of 927,380.98 at the end of the year was not
transferred to Trust Fund.
19. San Juan
Qualified
The unreconciled difference of 99.80 million between the

inventory report and Property, Plant and Equipment was not yet
determined and the inadequacy of its records did not allow us to
apply adequate alternative audit procedures to determine the
validity of the accounts.
20. San Vicente
Qualified
The validity, existence and correctness of the recorded Property,

Plant and Equipment in the amount of 51 million could not be
ascertained due to the inability of the Municipality to conduct
physical inventory and to submit a report thereon for verification.
21. Santa
Qualified
There were unaccounted receivables and payables totaling to

7,045,764.88 and due to the nature of the Agencys records,
we were unable to satisfy ourselves as to the carrying values of
the affected accounts by means of other auditing procedures.
22. Santiago
Qualified
The balances of the Cash in Bank Accounts totaling

38,787,536.97 could not be ascertained due to non-preparation
and non-submission of bank reconciliation statements.
Infrastructure projects funded out of the Tobacco Excise Tax

share (RA 7171 Fund) and 20% Development Fund amounting to
LGU
642
LGU
Audit
Opinion

24,655,144.24 and 2,177,795.28, respectively lack the
necessary supporting documents, thus the existence and
propriety of the transactions could not ascertained.
23. Sigay
Qualified

municipality to conduct the physical count of its PPE.
24. Sinait
Qualified
PPE accounts totaling to 156.7 million could not be ascertained

due to the inability of Management to conduct physical inventory
of all its property and the inadequacy of its records did not allow
us to apply adequate alternative procedures to determine the
validity of the said accounts.
25. Sta. Catalina
Qualified
PPE accounts totaling to 28.4 million could not be ascertained

due to the inability of Municipality to conduct physical inventory of
all its property and the inadequacy of its records did not allow us
to apply adequate alternative procedures to determine the validity
of the said accounts.
26. Sta. Cruz

27. Sta. Lucia
Unqualified
Qualified

municipality to conduct the physical count of its PPE.
28. Sta. Maria
Qualified
The validity, existence and correctness of the recorded Property,

Plant and Equipment account in the amount of 154.75 million
could not be ascertained due to the inability of the municipality to
conduct complete physical inventory of its property.
29. Sto. Domingo

30. Sugpon
Unqualified
Qualified
Plant, Property and Equipment (PPE) accounts balances totaling

73,810,833.58 are doubtful because Management did not
prepare the Report on the Physical Count of PPE due to
incomplete inventory taking.
31. Suyo
32. Tagudin
Unqualified
Unqualified
La Union
1.
Agoo
Qualified
Failure to disclose in the Notes to Financial Statements the

Supreme Court decision in G.R. No. 191667 dated April 17,
2013, declaring illegal the loans granted by the Land Bank of the
Philippines to the Municipality with the principal amount totaling
32,000,000.00, which is not consistent with generally accepted
accounting principle on full disclosure.
2.
Aringay
Qualified
The accuracy of the recorded Property, Plant and Equipment

account of 65,680,537.37 cannot be verified due to incomplete
inventory report submitted by the Municipality and records
maintained by the GSO-Designate and the Municipal Accountant
were not updated. Likewise, the correctness of the Cash-in-Bank
Account under the General Fund in the amount of 3,
463,126.53 is doubtful due to non-recording of reconciling items
for current and prior years.
643
3.
Bacnotan
Audit
Opinion
Qualified
4.
Bagulin
Qualified
Uncertainty as to the existence of Property, Plant and Equipment

account stated as 23.796 million in the absence of physical
inventory count.
5.
Balaoan
Qualified

inventory count.
6.
Bangar
Qualified

inventory count.
7.
Bauang
Qualified
The Municipals share from the proceeds of the collections made

by the Provincial Government in the operation of the Bauang
Diesel Power Plant for the months of November and December
2013 in the total amount of 6,750,000.00 was not recognized
and accrued in the books, thus understating its income.
8.
Burgos
Qualified
The validity and accuracy of the balance of the Accounts Payable

amounting to 1,011,532.60, which had been outstanding for
more than two years, could not be ascertained. The inadequacy
of records did not allow us to apply other alternative procedures
to satisfy ourselves as to the validity and accuracy of the
account.
9.
Caba
Qualified
Allowance for Depreciation was not provided on the depreciable

assets of the Municipality for the past two years on its Property,
Plant and Equipment totaling 60,222,441.60. Likewise, the
accuracy of the Cash-in-Bank Local Currency Current Account
(LCCA) in the amount of 8,309,208.42 is doubtful since no
Bank Reconciliation was prepared.
10. Luna
Qualified
Uncertainty as to the existence of Property Plant and Equipment

inventory count.
11. Naguilian
Qualified
The reliability of Property, Plant and Equipment reflected in the

Trust Fund amounting to 7,748,630.43 could not be
ascertained due to the absence of records to support the entry in
the books. These property, plant and equipment were not
subjected to depreciation, hence, may not reflect its true value.
12. Pugo
Qualified

account stated at 36.35 million in the absence of physical
inventory count.
13. Rosario
Qualified

inventory count.
14. San Gabriel
Qualified

inventory count.
LGU

inventory count.
644
15. San Juan
Audit
Opinion
Qualified

inventory count.
16. Santol
Qualified

inventory count.
17. Sto. Tomas
Qualified

inventory count.
18. Sudipen
Qualified

inventory count.
19. Tubao
Qualified

inventory count.
LGU
Pangasinan
1.
Agno
Qualified
The validity and correctness of the Property, Plant and

Equipment (PPE) account amounting to 66,735,362.08 could
not be ascertained due to the failure to conduct physical
inventory and the absence of subsidiary ledgers and property
ledger cards.
2.
Aguilar
Qualified
The validity of ownership of land amounting to 7,525,574.45

could not be ascertained due to the absence of Transfer
Certificate of Title (TCT).
Value of Real Property on Land per list did not reconcile with the
Land account by 258, 074.45.
3.
Alcala
Qualified

ledger cards.
4.
Anda
Qualified
Cash in Vault account under the General Fund did not reconcile
with the Cashbook balance of the Treasurer amounting
226,303.45 due to errors/omissions in recording.
Property, Plant and Equipment accounts with total balances of

793,690.64 did not reconcile with the balance appearing in the
inventory report because unserviceable property were not
disposed of and dropped from the books but still included in the
PPE account.

ledger cards.
645
5.
Asingan
Audit
Opinion
Qualified
6.
Balungao
Qualified
LGU

ledger cards.
Failure of the Municipal Accountant to provide depreciation

expense and maintain accumulated depreciation to property,
plant and equipment amounting to 15,145,824.83 resulted to
overstatement of total asset and net income.

ledger cards.
7.
Bani
Qualified

ledger cards.
8.
Basista
Qualified
The reliability of the PPE account with an amount of

22,469,566.70 net of depreciation cannot be determined due to
incomplete inventory report of the property of the Municipality
and the non-maintenance by the accounting unit of property
ledger cards for proper recording in the books.
Portion of the unexpended balance of the Local Disaster Risk

Reduction Management Fund (LDRRMF) as of December 31,
2013 in the amount of 1,393,355.30 remained in the General
Fund and was not transferred to the Special Trust Fund.
Cash advances granted to various Municipal officials and

employees amounting to 1,392,844.11 remained unliquidated
at year-end, thereby resulting to understatement of expense and
consequently overstatement of assets.
9.
Bautista
Qualified

ledger cards.
10. Bayambang
Qualified
The reliability of the PPE account with an amount of

258,438,515.51 net of depreciation cannot be determined due
to incomplete inventory report of the property of the Municipality
and the non-maintenance by the accounting unit of property
ledger cards for proper recording in the books.
Loans Payable-Domestic account did not reconcile with the

balance per bank reporting differences of 585,957.74, hence
affected the reliability of the account balance in the financial
statements.
Completed Public Infrastructures funded out of a loan in the
646
LGU
Audit
Opinion

amount of 8,998,130.00 was closed to the Government Equity
account even if the loan was not fully-paid yet.
11. Binalonan
Qualified

ledger cards.
12. Binmaley
Qualified

consequently overstatement of asset.

ledger cards.
Non-recording of supplies amounting to 7,243,245.35 as

inventories affected the fair presentation of the inventory
accounts in the financial statements

ledger cards.
Cash in Vault account of 1,391,877.58 could not be relied upon

due to the postings in the General Ledger and Cashbook which
were not updated, thus casting doubts on the reported balances
of accounts in the financial statements.

ledger cards.
13. Bolinao
14. Bugallon
Qualified
Qualified
15. Burgos
Qualified

ledger cards.
16. Calasiao
Qualified
The existence, and valuation of the year-end balance of Property,

Plant, and Equipment accounts with a net book value of
197,093,976.17could not be substantiated due to
inadequacies and deficiencies of the accounting records.
Loans Payable-Domestic account did not reconcile with the

balance per bank reporting differences of 585,957.74, hence
affected the reliability of the account balance in the financial
statements.
647
LGU
17. Dasol
18. Infanta
Audit
Opinion
Qualified
Qualified

ledger cards.

expense and maintained accumulated depreciation to property,

plant and equipment amounting to 26,695.00 resulted to

ledger cards.
19. Labrador
Qualified

ledger cards.
20. Laoac
Qualified

ledger cards.
21. Lingayen
Qualified

ledger cards.
22. Mabini
Qualified

ledger cards.

plant and equipment amounting to 173,918.00 resulted to

ledger cards.
23. Malasiqui
Qualified
648
24. Manaoag
Audit
Opinion
Qualified

ledger cards.
25. Mangaldan
Qualified
Non-reconciliation between the recorded Real Property Tax

(RPT) and Special Education Tax (SET) Receivables with the
Real Property Tax Register (RPTAR) amounting to
2,704,980.28, affected the accuracy and reliability of the
receivable account.

ledger cards.
Concreting and construction of 1,082,923.19 of various projects

were recorded as expense account, thus understating the asset
account and overstating expense account.


ledger cards.
LGU
26. Mangatarem
Qualified
27. Mapandan
28. Natividad
Unqualified
Qualified

ledger cards.
29. Pozorubio
Qualified

ledger cards.
30. Rosales
Qualified

ledger cards.
649
LGU
31. San Fabian
32. San Jacinto
Audit
Opinion
Qualified
Qualified

Real Property Tax Register (RPTAR) amounting to
11,907,547.42, affected the accuracy and reliability of
receivable account.

ledger cards.

Real Property Tax Register (RPTAR) amounting to 624,605.55,
affected the accuracy and reliability of receivable account.

ledger cards.
33. San Manuel
Qualified

ledger cards.
34. San Nicolas
Qualified


ledger cards.

ledger cards.


ledger cards.
35. San Quintin
36. Sison
Qualified
Qualified
650
37. Sta. Barbara
Audit
Opinion
Adverse
Overstatement of the Cash balance due to non-recording of the

shortage amounting to 23,395,482.74.
38. Sta. Maria
Qualified

ledger cards.
Unqualified
Qualified

ledger cards.

The balances of Cash in Bank accounts were doubtful due to unreconciled difference of 1,551,180.94 between balances per
book and balances per bank confirmation, hence affecting the
accuracy and reliability of Cash in Bank in the Balance Sheet.

ledger cards.

ledger cards.

Unrecorded long outstanding reconciling items with a total of

877,711.24 which is reflected in the bank reconciliation
statements affected the reliability and accuracy of Cash in BankCurrent Account.
Depreciation cost provided for Office Equipment, Furniture and

Fixtures and Machinery and Equipment reflected in the financial
statements was overstated by 224, 385.21, thus overstating
Depreciation expense for the year ended 2013.

LGU
39. Sto. Tomas

40. Sual
41. Tayug
42. Umigan
43. Urbiztondo
Qualified
Qualified
Qualified
651
LGU
44. Villasis
Audit
Opinion
Unqualified
Region II (Cagayan Valley)

Batanes
1.
2.
3.
4.
5.
6.
Basco
Itbayat
Ivana
Mahatao
Sabtang
Uyugan
Unqualified
Unqualified
Unqualified
Unqualified
Unqualified
Unqualified
Cagayan
1.
2.
Abulug
Alcala
Unqualified
Qualified
Failure to conduct inventory of PPE amounting to 96.31 million
3.
Allacapan
Qualified
Doubtful balances of RPT & SET Receivable and failure to conconduct inventory of PPE.
4.
Amulung
Qualified
Doubtful balances of Cash in Bank account amounting to

110.94 million and non-conduct of inventory of PPE amounting
to 59.39 million.
5.
Aparri
Qualified
Erroneous recording of Other Maintenance and Operating

expenses amounting to 26.5 million.
6.
Baggao
Qualified
Failure to conduct inventory of PPE amounting to 248.58

million.
7.
Ballesteros
Qualified
Doubtful balances of RPT & SET Receivable and failure to conconduct inventory of PPE.
8.
Buguey
Qualified
Non-reconciliation of the cash account and ECCD fund

amounting to 14.1 million and 100,519.24, respectively,
doubtful existence and collectability of Real Property Tax
Receivable in the amount of 21.2 million and understated PPE
of 9.6 million.
9.
Calayan
Qualified
Unreconciled balances of PPE and Cash account amounting to

39.6 million and 10.2 million respectively.
10. Camalanuigan
Qualified
Non-reconciliation of the balances of PPE appearing in the books

and inventory report.
11. Claveria
Qualified
Failure of management to adjust unreleased checks; conduct

physical inventory.
12. Enrile
Qualified
Doubtful balances of Cash in Bank account amounting to 16.51

million and non-conduct of inventory of PPE amounting to
60.80 million.
13. Gattaran
Qualified

million
14. Gonzaga
Qualified
Non Submission of disbursement vouchers totaling to 2.6

million
652
15. Iguig
Audit
Opinion
Qualified
Failure to submit and reconcile PPE accounts amounting to

78.04 million
16. Lal-lo
Qualified
Non-reconciliation of the balances of Real Property tax appearing

in the books and tax records of the Municipal Treasurer.
17. Lasam
Qualified
Non-submission of Bank Reconciliation Statements and failure to

con-conduct inventory of PPE.
18. Pamplona
Qualified
Failure to conduct inventory of PPE amounting to 51.7 million.
19. Penablanca
Qualified

million.
20. Piat
Qualified
21. Rizal
Qualified
22. Sanchez Mira
Qualified
Doubtful balances of Real Property Tax & Special Tax

Receivable accounts.
23. Solana
Qualified
Doubtful balances of Cash in Bank account amounting to 32.30

Million and incomplete inventory of PPE.
24. Sta. Ana
Qualified
Doubtful balances of PPE accounts totaling to 92.675 million.
Unqualified
Qualified
Doubtful balances of PPE accounts totaling to 1.5 million.
27. Sto. Nino
Qualified
28. Tuao
Qualified

million.
LGU
25. Sta. Praxedes

26. Sta. Teresita
Isabela
1.
2.
Alicia
Angadanan
Unqualified
Qualified
Real Property Tax (RPT) Receivables and Deferred Real

Property Tax Income recorded at 6.6 million and 6.4 million
respectively, could not be ascertained due to the failure of the
agency to take- up in its book of accounts RPT dues for the
taxable year 2002-2006.
3.
4.
Aurora
Benito Soliven
Unqualified
Qualified
Out of the total amount of Cash in Vault of 2,889,192.52, the

amount of 2,368,432.36 was already expended thereby
overstating the asset and the government equity accounts. Cash
advances of the Municipal officials and employees amounting to
2,179,594.17 as of Dec. 31, 2013 remained not settled, hence,
the assets and government equity accounts were also overstated
as of year-end.
5.
6.
Burgos
Cabagan
Unqualified
Qualified
Failure to conduct yearly physical inventory and nonmaintenance of the required property records did not allow us to
653
LGU
Audit
Opinion

apply other auditing procedures, thereby casting doubt on the
reliability of the recorded PPE account amounting to
43,914,426.67.
7.
Cabatuan
Qualified
The accuracy and reliability of Property, Plant and Equipment

amounting to 68,818,916.62 could not be ascertained due to
the failure of the municipality to conduct complete annual
physical count of its Property.
8.
Cordon
Qualified
Failure of management to reconcile the result of the annual

physical inventory undertaken by the General Services Office
which showed a variance of 26,057,590.26 with the balance of
the PPE account shown in the Financial Statements of
104,885,358.47.
9.
Delfin Albano
Qualified
The existence of the Cash in Vault balance in the amount of

10,043,418.87 as of December 31, 2013 is doubtful.
Municipality failed to conduct physical inventory of its Property,

Plant and Equipment with a net book value of 77,397,328.66.
Public Infrastructures account amounting to 28,082,656.63 was

not closed to the Government Equity account at year-end which
may result in the misstatement of the PPE and Government
Equity accounts.
The existence, condition and valuation of Property Plant and

Equipment valued in the books at 85,752,850.84 could not be
ascertained due to managements failure to conduct physical
inventory.
No Report on the Physical Count of Property, Plant and

Equipment (RPCPPE) prepared and Property, Plant and
Equipment Ledger Cards and Property Cards were not
maintained both by the Accounting Unit and GSO.
Advances to Officers and Employees totaling to 7,606,109.60

remained unliquidated as of December 31, resulting to
understatement of expense account.
10. Dinapigue
Qualified
11. Divilacan
Qualified
Failure of the local government unit to reconcile the variance of

56,207,265.87 between inventory reports of 42,040,590.45
with that of the accounting records of 98,247,856.32 rendered
the validity and correctness of the amount of Property, Plant and
Equipment account doubtful.
12. Echague
Qualified
Real Property Tax (RPT) and Special Education Tax (SET)

Receivables in the amount of 27,149,216.79 and
27,888,851.48 respectively, established during CY 2002 to
2012 were incomplete and inaccurate due to inability to set-up
RPT and SET Receivables.
The correctness of the Property, Plant and Equipment with net

book values totaling 118,757,494.65 cannot be ascertained due
to continued inability of management to conduct annual physical
inventory, maintain property ledger cards to reconcile with
accounting records.
654
13. Gamu
Audit
Opinion
Qualified

account totaling 52,221,420.24 (net) could not be ascertained
due to unreconciled variance of 10,411,386.17 between
Property and Accounting records.
14. Jones
Qualified
The Cash in Bank accounts amounting to 2,632,055.58 are

doubtful and unreliable due to non-preparation and submission of
Bank Reconciliation Statements and Other Payable account
under the Trust Fund amounting to 6,787,523.01 could not be
relied upon due to the absence of necessary documents and
certified list of Other Payable to ascertain the composition and
details thereof.
15. Luna
Qualified
The validity, correctness and existence of the Property, Plant and

Equipment totaling to 122,372,455.50 were not substantiated
due to the absence of reports on the results of the physical
inventory of the municipality's property, property records, reports
and subsidiary ledgers.
Unqualified
Qualified
The Property, Plant and Equipment account valued at 41.496

million could not be relied upon due to non-conduct of physical
inventory and no reconciliation with accounting records.
18. Naguilian
Qualified
The existence, accuracy and validity of the recorded Property,

Plant and Equipment (PPE) totaling 33,762,025.92, net of
depreciation, could not be ascertained due to failure of
management to conduct physical count of its property, rendering
the PPE account doubtful.
19. Palanan
Qualified
The validity of the recorded Property, Plant and Equipment

accounts of 56,665,240.67 could not be ascertained and
remain doubtful due to failure of the agency to conduct physical
inventory of its property.
The validity of receivable accounts amounting to 1,487,075.29

were doubtful because no subsidiary ledgers were maintained.
These accounts had remained in the books for several years and
documents to support the claims were no longer available.
The payables account included the amount of 8,623,706.24

that has been outstanding in the books for several years and
non-moving. Absence of subsidiary ledger of these accounts
casts doubt as to the validity and reliability of the balances of the
account.
Failure of the local government unit to conduct yearly physical

inventory and non-maintenance of the required property records
in the Accounting and General Service Office did not allow the
team to apply other auditing procedures, thereby casting doubt
on the reliability of the recorded PPE account amounting to
83,440,193.29.
Collections totaling 1,299,708.71 for Water System, Quezon

Community Infirmary and General Collection were not recorded
causing the Cash in Vault and Income accounts understated.
LGU
16. Maconacon
17. Mallig
20. Quezon
Qualified
655
LGU
21. Quirino
22. Ramon
Audit
Opinion
Unqualified
Qualified

(Net) amounting to 124,171,850.65 cannot be ascertained due to
the failure of the municipality to conduct complete annual physical
count of Property and their failure to maintain relative subsidiary
ledgers.
23. Reina Mercedes
Qualified
The validity, existence and correctness of the Property, Plant

and Equipment account totaling 45.26 million could not be
ascertained due to the inability of management to submit a
complete report of Physical Inventory of its property.
24. Roxas
Qualified
The Property, Plant and Equipment account valued at 100.667

million could not be relied upon due to non-conduct of physical
inventory and no reconciliation with accounting records. The
balances of Real Property Tax (RPT) and Special Education Tax
(SET) Receivables were understated by 7.523 million and
14.874 million respectively, with a total of 22.397 million due
to incomplete listings of Tax Delinquencies from the Municipal
Treasurers Office in coordination with the Municipal Assessor.
25. San Agustin
Qualified
The Cash in Bank accounts amounting to 10.838 million are

doubtful and unreliable due to non- preparation and submission
of Bank Reconciliation Statements and due to non-setting up of
RPT/SET Receivables since the implementation of the New
Government Accounting System (NGAS) in the year 2002.
26. San Guillermo
Qualified
The accuracy and correctness of the cash-in-vault account

amounting to 2.3 million could not be ascertained due to the
failure of the Agency to reconcile the cashbook maintained by the
Treasury Office against the record of the accounting office.
27. San Isidro
Adverse
Substantial balances of Cash in Vault account in the amount of

3,704,133.74 appeared in the books as of year-end due to
failure to regularly deposit his collections as well as several errors
were committed in the reporting process.
The accuracy of the Cash in Bank-LCCA account (Code 111) in

the amount of 12,396,044.16 could not be ascertained in view of
the discrepancies noted between the balances appearing in the
general ledger, bank statements and the cash book as a result of
the continued inability of the Municipal Accounting Office to
prepare bank reconciliation statements.
Cash Advance totaling 29,414,949.06 remained not settled

resulting in the misstatement of receivable and government equity
of expense accounts as of year-end. Moreover, the balance was
understated by 7,517,161.45 due to error in the recording
process.
The balances appearing in the RPT and SET Receivable accounts

of 3,374,243.34 and 2,814,974.01 respectively were based on
the estimates made by the Municipal Treasurer instead of the
actual balances of collectibles per taxpayers records, rendering
the accuracy of the account doubtful.
The correctness of the Property, Plant and Equipment with book
656
LGU
Audit
Opinion

values totaling 197,115,966.95 cannot be ascertained due to
continued inability of management to conduct annual physical
inventory, maintain property ledger cards to reconcile with
accounting records, and submit the report thereon.
Sixty (60) disbursement vouchers amounting to 19,776,716.18

paid during CYs 2012 and 2013 have not been submitted to the
COA Office for review.
28. San Manuel
Qualified
The Municipality did not conduct regular physical inventory of the

Property, Plant and Equipment valued at 58,916,288.63
rendering the account unreliable and Cash in Bank balance of
64,839.45 which is overstated due to unrecorded withdrawals
and other reconciling items.
29. San Mariano
Qualified
Out of the total of 750,491.65 under the cash in vault account,

the amount of 675,400.00 was already expended thereby
overstating the Assets and the Government Equity accounts.
Cash advances granted to officials totaling 1,243,623.17

remained unliquidated and overstating also the Assets and the
Government Equity.
30. San Mateo

31. San Pablo
Unqualified
Qualified
Failure of the local government unit to conduct yearly physical

inventory and non-maintenance of the required property reports
in the Accounting and GSO/Treasurer's Office and did not allow
us to apply other auditing procedures, thereby casting doubt on
the reliability of the recorded PPE account amounting to
35,222,050.23.
32. Sta. Maria
Adverse

Equipment account in the total amount of 77,720,363.21could
not be ascertained due to the failure of management to conduct
physical inventory of all its assets.
Bank Reconciliation Statements were not prepared, hence, the

correctness of the balance of Cash in Bank of 1,745,120.26 as
of December 31, 2013 could be ascertained.
Depreciation expenses were not provided for the years 2002 to

2013, hence, the realistic valuation of depreciable assets were
not fairly presented resulting to the overstatement of the assets.
There was discrepancy in the balance of the Cash in Vault

account by 23,962.73; error in the computation of Government
Equity account by 12,849,228.02; and unexplained material
increase in Property, Plant and Equipment account by
11,564,716.15.
The accounts of SEF and Trust Fund presented in the Financial

Statements for the Year 2013 were not supported with General
and Subsidiary Ledgers (GL & SL) and that the balances of the
accounts in the General Fund as of December 31, 2013 do not
tally with the balances appearing in the yearend financial
statements because the General Ledger is not updated, thereby
rendering an unreliable financial reports.
657
LGU
33. Sto. Tomas
34. Tumauini
Audit
Opinion
No opinion
Non - submission of financial reports and accounts.
Qualified
The existence of the Cash in Vault balance in the amount of

4,248,883.84 as of December 31, 2013 is doubtful. The
municipality failed to conduct physical inventory of its Property,
Plant and Equipment with a net book value of 143,680,716.14.
Qualified
The reliability of the Property, Plant and Equipment account

could not be ascertained due to the difference of 71,185,176.91
between the amount reported in the book of accounts and that of
the Report on the Physical Count of Property, Plant and
Equipment.
Due from Other Funds and Due to Other Funds accounts showed
a discrepancy of 2,020,122.10, therefore, incorrectly recorded
as of December 31, 2013.
Nueva Viscaya
1.
A. Castaneda
2.
Ambaguio
Qualified
The balance of Property, Plant and Equipment valued at

34,097,557.85 could not be ascertained due to the inability of
management to conduct physical count of its property and submit
the corresponding Report on the Physical Count of Property,
Plant and Equipment and reconcile with accounting records.
3.
Aritao
Qualified

account totaling 52,221,420.24 (net) could not be ascertained
due to unreconciled variance of 10,411,386.17 between
Property and Accounting records.
4.
Bagabag
Qualified
Escrow fund account of the Municipality amounting to

1,259,461.28 was not recorded thus, the total assets and equity
accounts were understated.
The Due from Other Funds (code 144) and Due to Other Funds
(code 424) accounts show a discrepancy of 510,150.69,
therefore, incorrectly reported as of December 31, 2013.
5.
Bambang
Qualified
No report of physical inventory was submitted by the Municipality,

thus the validity of the recorded Property, Plant and Equipment
costing 150,979,153.07 cannot be determined.
6.
Bayombong
Adverse
The management failed to reconcile the cash in Bank account

balance per book with the bank and noted discrepancy
amounting to 7,286,523.19. The major asset and liability
accounts amounting to 166,707,523.50 and PPE valued to
management to prepare the subsidiary schedules and conduct
physical count of its property and submit the corresponding
report thereon and reconcile with accounting records.
7.
Diadi
Adverse
Bank Reconciliation Statement of the five (5) bank accounts of

the municipality were not prepared and submitted to support the
Cash in Bank balance of 1,256,818.80 therefore the accuracy
of cash account was doubtful and unreliable.
8.
Dupax del Norte
Qualified
The validity of Property, Plant and Equipment (PPE) amounting

to 67,715,746.47 cannot be determined due to the absence of
658
LGU
Audit
Opinion

actual physical inventory thereof hence doubtful.
9.
Dupax del Sur
10. Kasibu
The accuracy of cash in bank balance reported by the

Municipality amounting to 40,753,461.03 is doubtful due to nonpreparation of bank reconciliation statements.
Qualified
The validity of Property, Plant and Equipment (PPE) amounting

to 76,159,584.28 could not be determined due to the absence
of actual physical inventory, hence doubtful.
Qualified
There is as difference of 54,355,429.82 between the amount

recorded in the book of accounts and the physical inventory
report of the Property, Plant and Equipment.
Due from Other Funds and Due to Other Funds account show a
discrepancy of 863,579.63, therefore, incorrectly reported as of
December 31, 2013.
11. Kayapa
Qualified
Failure to: a) conduct physical inventory taking of Property, Plant

and Equipment amounting to 86,474,197.84 and submit the
Report on the Physical Count of Property, Plant and Equipment;
b) prepare the supporting schedules of Due to Other NGAs
amounting to 2,740,265.70 under Trust Fund; and c) reconcile
the Other Assets account due to inclusion of some unserviceable
assets that were already sold during the year.
12.
Quezon
Qualified

management to conduct physical count of its property and submit
the corresponding report thereon and reconcile with accounting
records.
13.
Solano
Qualified
The general ledger and Report on the Physical Count of

Property, Plant and Equipment for Land and Office buildings
accounts do not reconcile by 304,561,416.94 and
25,188,567.20, respectively which affected the integrity and
accuracy of these accounts.
14.
Sta. Fe
Qualified
Management did not prepare report on the physical count of

property, plant and equipment and did not provide allowance for
depreciation thus, the existence, condition and validity of PPE
account valued at 39,073,212.66 was not ascertained.
15.
Villaverde
Qualified
Management failed to conduct reconciliation of its property and

equipment amounting to 42,018,949.76 against the records of
the Municipal Accountant due to the failure of Management to
create an Inventory Committee to conduct physical count and
prepare the resulting inventory Report on the Physical Count of
Property, Plant and Equipment, thus, the existence, condition,
correctness and validity of the reported PPE could not be
ascertained.
Qualified
Cash in bank account was overstated and the government equity

was understated due to the failure of management to record
check payments totaling to 2,242,243.28 all of which were
Quirino
1. Aglipay
659
LGU
Audit
Opinion

released and negotiated.
Cash advances granted to officers and employees amounting to

9,224,345.43 remained unliquidated although the purposes for
the grant of these cash advances have long been completed.
Purchased Drugs/Medicines and medical supplies amounting to

542,489.00 for the Local Government Unit were not taken up
as Inventory.
2. Cabarroguis
Qualified
The validity and existence of Property, Plant and Equipment

the failure of the agency to conduct complete physical count on
these property, prepare and submit inventory reports thereon and
failure to reconcile with accounting records.
3. Diffun
Qualified
Cash in Bank was overstated and the Property, Plant and

Equipment was understated resulting from unrecorded payments
of 14,746,820.15 all of which were released and negotiated.
Unliquidated cash advance of officials and employees amounting

to 8,051,136.82 as of December 31, 2013, thus rendering the
year-end balance of the receivable accounts overstated and the
related expense accounts understated.
4. Maddela
Qualified

amounting to 130,982,956.62 could not be ascertained
because of the failure of the agency to reconcile the accounting
records and actual count.
5. Nagtipunan
Qualified
The failure of the LGU to conduct actual physical inventory of its

property in order that their actual existence and condition is
ascertained has placed the validity and accuracy of the balance
of Property, Plant and Equipment of 66.11 million as of
December 31, 2013 doubtful.
Cash Advances totaling 51.242 million that remained

unliquidated as of yearend which may result to overstatement of
the receivables and understatement of related expenses
accounts.
Payroll fund amounting to 4.479 million has not been liquidated

for over a long period due to misapplications of the amount for
other purposes thus the non-reclassification thereof to account
Advances to Officers and Employees, and Other ReceivablesOthers has resulted to overstatement and understatement of the
affected accounts that greatly affected the reliability of the
Cash advances granted to officers and employees amounting to

853,814.47 remained unliquidated all though the purpose for
the grant of these cash advances have long been completed.
The Property, Plant and Equipment (PPE) account was

overstated by 4,221,143.16 due to inclusion of unserviceable
equipment beyond economical repair and fully depreciated/
dilapidated buildings.
6. Saguday
Qualified
660
LGU
Audit
Opinion

Region III Central Luzon
Aurora
1.
2.
Baler
Casiguran
Unqualified
Qualified
Failure of the Accountant to prepare bank reconciliation

statements which rendered the Cash in Bank-Local Currency,
Current Account totaling 8,541,206.61 doubtful; and the
absence of property cards and subsidiary ledgers and the failure
of management to conduct physical inventory which precluded
the team from ascertaining the accuracy, validity, and existence
of PPE amounting to 81,056,343.63.
3.
Dilasag
Qualified
The reliability of the Cash in Bank account was doubtful because

the three bank accounts with a balance of 8,362,750.41 were
still reflected in the books despite their closures in previous
years.
4.
Dinalungan
Qualified
The reliability of Cash in Bank account could not be ascertained

due to the failure of the Municipal Accountant to prepare bank
reconciliation statements, thus resulting in discrepancy of
5,965,198.92 between book and bank records.
The existence, valuation, and accuracy of the property, plant and

equipment account amounting to 33,149,465.22 could not be
ascertained due to the Auditees omission to maintain property
and inventory records.
5.
Dingalan
Qualified
The correctness and existence of property, plant and equipment

worth 47,226,710.17 could not be relied upon due to the failure
to conduct physical inventory and the absence of property
records to support the recorded amounts.
6.
Dipaculao
Qualified
The Certificates of Title of ten parcels of land recorded at total

assessed value of 6,540,070.00 were not yet transferred in the
name of the municipality due to the absence of valid documents
to effect such transfer.
7.
Maria Aurora
Qualified
The validity, correctness and existence of the property, plant and

equipment amounting to 57,658,185.49 could not be
ascertained due to the absence of physical inventory report and
incomplete accounting records to support the recorded amounts.
8.
San Luis
Qualified
Failure of the Auditee to substantiate the recorded claims of the

suppliers/creditors amounting 8,296,948.74, thereby rendering
the reliability of Accounts Payable account doubtful.
Qualified
The amount set up as receivables during the year was estimated

based on the Assessors Report on Real Property Assessment,
thus, rendering the account balances of 2,702,295.86 and
3,106,596.10 for Real Property Tax (RPT) Receivable and
Special Education Tax (SET) Receivable, respectively,
unreliable. The present condition and existence of the recorded
property, plant and equipment with a net book value of
119,308,972.77 could not be determined due to the non-
Bataan
1.
Abucay
661
LGU
Audit
Opinion

maintenance of property cards and non-reconciliation of the
property, plant and equipment ledger cards.
2.
Bagac
Qualified
The accuracy and validity of the year-end balances of Real

Property Tax (RPT) Receivable and Special Education Tax (SET)
Receivable both amounting to 34,443,209.04 could not be
ascertained because the amount set up as receivables during the
year was based on the Report on Real Property Assessments of
the Municipal Assessors Office.
The present condition and existence of the recorded property and

equipment was not determined due to their failure to conduct
yearly physical inventory and non-maintenance/non-reconciliation
of the property cards, thus, the Property, Plant and Equipment
account with a net book value of 58,322,075.68 could not be
relied upon.
3.
Dinalupihan
Qualified
(a) Unrecorded cash advance amounting to 1,000,000.00; (b)

unreliable balance of RPT/SET Receivable amounting to
3,940,087.99 which was based on estimates; (c) unreliable
balance of Property, Plant and Equipment accounts with a net
book value of 113.7 million due to the failure to substantiate the
reported figures with the actual physical inventory; and (d) nonrecording of receivable amounting to 7,978,348.92.
4.
Hermosa
Qualified
(a) The amount set up as receivables during the year was

estimated based on the Assessors Report on Real Property
Assessment, thus, rendering the account balances of
341,858.17 and 3,880,964.72 for Real Property Tax (RPT)
Receivable and Special Education Tax (SET) Receivable,
respectively, unreliable. (b) The correctness, validity and
existence of the Property, Plant and Equipment (PPE) accounts
with a net book value of 187,264,267.09 could not be
established due to non-performance of actual physical inventory,
absence of individual property ledgers/cards and the inability to
reconcile the general ledger balances with the inventory report,
accounting and property.
5.
Limay
Qualified
(a) Non reclassification of Land account amounting to 19.76

million; (b) non setting-up of Other Receivables account
amounting to 19.76 million; (c) erroneous recording of
collections from the socialized housing project beneficiaries and
disbursements for the development and improvement of the lots;
(d) unreliable balance of RPT/SET Receivable of 72.64 million;
and (e) doubtful validity of Property, Plant and Equipment
accounts with net book value of 762.41 million due to the failure
to substantiate the reported figures.
6.
Mariveles
Qualified
There was (a) doubtful Property, Plant and Equipment (PPE) at

yearend with a net book value amounting to 536 million due to
the continuous failure to complete inventory reports and reconcile
property records; (b) inaccurate RPT/SET Receivable balances
of 1,083,669,354.07 at yearend; and (c) unserviceable property
not reclassified to Other Assets amounting to 7,101,141.18.
7.
Morong
Qualified
There was (a) failure of the municipality to provide documents

and proof of existence of watercraft with book value of 5.57
662
LGU
Audit
Opinion

million; (b) unreliable balance of Property, Plant and Equipment
accounts totaling to 75.85 million which could not be
ascertained due to absence of actual inventory; (c) discrepancy
between reported amount of PPE and supporting schedules
amounting to 2.89 million; and (d) no subsidiary ledgers
rendering the account balances of 10.63 million and 10.61
million for Real Property Tax (RPT) Receivable and Special
Education Tax (SET) Receivable, respectively, unreliable.
8.
Orani
Qualified
There was (a) an understatement of 538,520.00 in prepaid

insurance and 109,470.34 in Office Supplies Inventory and
Accountable Forms Inventory; (b) unreliable balance of RPT/SET
Receivable amounting to 13,717,781.71 due to the failure to
ascertain and substantiate the reported figures with subsidiary
record; and (c) unreliable balance of Land, Office Equipment and
Other Assets account amounting to 29,538,287.07 due to the
failure of management to ascertain and substantiate the reported
figures with inventory reports and subsidiary records.
9.
Orion
Qualified
There was (a) unreliable Property, Plant and Equipment (PPE) at

yearend with a net book value amounting to 28.38 million due
to non-completion of inventory reports and non-reconciliation of
property and accounting records; (b) non-appraisal/revaluation of
property with no costs and non-reclassification of unserviceable
property to Other Assets amounting to 2,385,991.35; and (c)
inaccurate RPT/SET Receivable balances of 16,999,040.04 at
yearend.
10.
Pilar
Qualified
The accuracy and validity of the year-end balances of Real

Property Tax (RPT) Receivable and Special Education Tax (SET)
Receivable of 1,191,406.10 and 1,196,209.80, respectively,
could not be ascertained because the amount set up as
receivables during the year was based on certified list of
taxpayers per barangays and no subsidiary ledgers were
maintained thus, rendering the account balances unreliable.
11.
Samal
Qualified
There was (a) unreliable balance of RPT/SET Receivable

amounting to 3,464,564.84 due to the failure to ascertain and
substantiate the reported figures with subsidiary records; (b)
doubtful balances of the presented Property, Plant and
Equipment with a net book value amounting to 43,462,067.87
due to the failure of management to ascertain existence and
valuation through actual inventory, non-maintenance of
property/ledger cards and understatement of provision for
depreciation; and (c) erroneous classifications of PPE and liability
accounts.
Qualified
PPE account balances are unreliable due to (a) inadequacy of

PPE subsidiary records such as subsidiary ledgers and property
cards which precluded the Audit Team from employing
substantial audit procedures in establishing the accuracy of the
recorded values; (b) unreconciled beginning balances of several
accounts in the NGAS-generated PPE schedule; and (c) failure
to render a complete report on the results of physical count of
property.
Bulacan
1.
Angat
663
2.
Balagtas
Audit
Opinion
Qualified
3.
Baliuag
Qualified
The inadequacy of subsidiary records precluded us from

determining whether any adjustments were necessary had we
been able to employ alternative audit procedures on the PPE
items valued at 77,452,459.07 as of December 31, 2013.
4.
Bocaue
Qualified
The correctness of the balance of inventory accounts

amounting to 4.597 million as of December 31, 2013 was not
ascertained due to managements non-compliance with the
basic policies on the conduct of inventory and reconciliation
of inventory reports.
5.
Bulakan
Qualified
Balances of the Property, Plant and Equipment (PPE) accounts

amounting to 107.88 million are unreliable due to (a) nonconduct of actual physical count of property, plant and
equipment; (b) non-maintenance of property, plant and
equipment ledger cards and property cards; and (c) failure to
provide depreciation expenses of 24.4 million on Land
Improvements and Market and Slaughterhouse accounts.
6.
Bustos
Qualified
The inadequacy of subsidiary records precluded us from

determining whether any adjustments were necessary had we
been able to employ alternative audit procedures on the PPE
items valued at 16,441,263.26 as of December 31, 2013.
The set-up of Real Property Tax (RPT) and Special Education

Tax (SET) Receivables for CY 2013 was based on collection
estimates on the taxable assessed values instead of using the
certified list of taxpayers creating doubt on the accuracy of the
year-end balances amounting to 27,455,170.10.
The balance of the Real Property Tax/Special Education Tax

(RPT/SET) Receivables account as of year-end amounting to
50,109,016.89 is unreliable due to (a) absence of subsidiary
ledgers for individual taxpayers; and (b) failure of the Municipal
Treasurer to furnish the Municipal Accountant with certified list of
taxpayers as basis for the latter to set up the receivables at the
The accuracy and ownership assertions on the Property, Plant

and Equipment (PPE) balance amounting to 91,018,874.06
were not established because (a) various lots are not titled in
favor of the municipality; and (b) PPE ledger cards were not
maintained. Similarly, the costs of supplies and materials of
11,163,076.49 procured in 2013 were treated as outright
expenses instead of as inventories.
PPE account balances are unreliable due to (a) unreconciled

variance of 8,909,675.75 between the balances per ledger and
the Report on the Count of PPE; and (b) inclusion in the PPE
accounts of unserviceable property with net book value of
1,001,416.58.
LGU
7.
8.
Calumpit
D.R. Trinidad
Qualified
Qualified

Receivables for CY 2013 with year-end balances of
24,054,272.17 and 24,115,206.77, respectively, were set
up based on collection estimates on the taxable assessed
values instead of using the certified list of taxpayers.
664
9.
Guiguinto
Audit
Opinion
Qualified
10.
Hagonoy
Qualified
The accuracy of the carrying value of the Property, Plant and

Equipment amounting to 420,846,535.49 was not fully
established due to failure of management to: (a) re-classify
unserviceable property to Other Assets with book value of 6.9
million; and (b) complete the reconciliation of the remaining
26.2% of the recorded property in the books against the Report
of Inventory. Moreover, the accuracy of the reported balances of
the Real Property Tax/Special Education Tax Receivables
account of 139.7 million as of year-end was not ascertained
owing to the continuous failure of the Accounting Department to
support the said accounts with subsidiary ledgers of individual
taxpayers.
11.
Marilao
Qualified
The accuracy of the Cash in Bank, LCCA of 46.6 million was

not established for lack of bank reconciliation statements as of
year-end. Moreover, the Accounts Payable account included an
invalid claim amounting to 2.8 million.
12.
Norzagaray
Adverse
Accounting errors and deficiencies affected the fair presentation

of the accounts as follows: (a) overstatement of cash advances
totaling 5,037,810.44, due to non-submission of liquidation
reports; (b) the year-end balances of Real Property Tax and
Receivables aggregating to
31,786,951.06 were inaccurate because no set-up for the
collectibles for the year was made; (c) overstatement of land
account pertaining to recorded lots totaling 51,134,213.77 with
no ownership documents; (d) failure to record three donated
vehicles; (e) failure to close the balances of Public
Infrastructures-Artesian Wells, Reservoirs, etc and Other Public
Infrastructures amounting to
7,119,266.90 and
146,196,734.36, respectively to the government equity; and (f)
the balance of the Property, Plant and Equipment amounting to
516,505,229.51 was unreliable
owing to
failure of
management to reconcile the results of inventory count with the
accounting and property records.
13.
14.
Obando
Pandi
Unqualified
Qualified
The accuracy, existence and ownership assertion on the

Property, Plant and Equipment (PPE) and Other Assets account
amounting to 113,289,060.01 and 3,914,245.10, respectively,
are doubtful due to (a) non-submission of physical inventory
report of property; and (b) unresolved variance of
10,556,601.67 between the general ledger balance and the
balances per financial statements.
15.
Paombong
Qualified
The balance of the Property, Plant, and Equipment (PPE) of

80.84 million was unreliable due to (a) absence of subsidiary
ledgers and property cards at the Accounting and General
Service Office, respectively to establish the accuracy of the
account balances; (b) non-recognition of depreciation on assets
LGU
The accuracy, existence and ownership assertion on the

Property, Plant and Equipment (PPE) and Other Assets account
are doubtful due to (a)) non-submission of physical inventory
report of property; (b) absence of information on the location and
description of some assets; and (c) failure to account the original
copies of titles and ownership documents.
665
LGU
Audit
Opinion

totaling 6.87 million; (c) unrecorded donated equipment; and
(d) non-reclassification to Other Assets of unserviceable and
obsolete assets with net book value of 215 thousand.
16.
Plaridel
Qualified
The accuracy, existence and ownership assertions on the

130,739,975.17 are doubtful due to (a) non-submission of the
physical inventory report; and (b) unresolved variance of
10,046,479.06 between the general ledger balance and the
list of property.
17.
Pulilan
Qualified
Real Property Tax and Special Education Tax Receivables

are unreliable because (a) the set-up of the receivables at the
beginning of the year was not based on the certified list of
taxpayers containing the accurate amount of collectibles from
each taxpayers; and (b) absence of subsidiary ledgers for
individual taxpayers. Moreover, the accuracy of the reported
balance of the Property, Plant and Equipment (PPE) amounting
to 235,019,748.96 is doubtful because (a) recorded lots valued
at 56,388,191.00 are not titled in favor of the municipality; (b)
the physical count was not completed; and (c) PPE ledger cards
were not maintained.
18.
San Ildefonso
Qualified
The set-up of the Real Property Tax (RPT) and Special

Education Tax (SET) receivables aggregating to 22,225,659.90
was not based on the certified list of taxpayers containing the
accurate amount of collectibles.
19.
San Miguel
Qualified
The set-up of the Real Property Tax (RPT) and Special Education
Tax (SET) receivables totaling 51,948,550 was not based on
the certified list of taxpayers containing the accurate amount of
collectibles.
20.
San Rafael
Qualified
PPE account balances are unreliable due to (a) inadequacy of

PPE subsidiary records such as subsidiary ledgers and property
cards; (b) errors in the provision and calculation of depreciation
due to misclassification of various PPE accounts; (c) failure to
render a complete report on the results of physical count of
property; and (d) absence of proofs of ownership over land
holdings.
21.
Sta. Maria
Qualified
Unidentifiable and dormant various asset accounts totaling

37,785,368.57 affected the reliability of the reported balances
of these accounts. Moreover, the balance of Loans ReceivablesOthers account amounting to 3,622,872.87 did not tally with the
subsidiary records of the borrowers, showing a net difference of
35,500.32 while three accounts aggregating to 465,209.87
have remained dormant for four to seven years. The
accumulated depreciation and depreciation charges of Property,
Plant and Equipment accounts were inaccurate owing to
incorrect tagging/set-up in the e-NGAS of some depreciable
assets resulting in the overstatement of the net book value of
total depreciable assets by at least 33,127,794.92.
Qualified
Unreliable balance of Land account due to untitled eight lots
Nueva Ecija
1.
Aliaga
666
LGU
Audit
Opinion

measuring 15,614 square meters and unrecorded titled lots
measuring 5,084 square meters. The amount of 1,715,155.78
consisting of Office Equipment, Furniture and Fixtures,
Machineries and Transportation Equipment per general ledger
were not duly accounted; Unserviceable transportation
equipment costing 2,501,550.40 were not reclassified to Other
Assets account.
2.
3.
4.
Bongabon
Cabiao
Carrangalan
Unqualified
Qualified
Qualified
The accuracy and existence of the Property, Plant and

Equipment account amounting to 38,380,635.20 could not be
ascertained due to the inability of the municipality to conduct the
required complete annual physical inventory of its property and
the absence of complete subsidiary records, while the related
depreciation expenses amounting to 2,427,191.89 for the
current year is doubtful due to unreliable basis of computation
used.
The RPT/SET Receivables amounting to 80,001,461.76 are

also doubtful due to incorrect basis of its recording at every
Incomplete subsidiary ledger of cash in bank accounts- LCCA

(Account 111) and irregular submission of monthly bank
reconciliation statements made the cash in bank of
34,623,206.08 overstated by 9,135,583.80.
Moreover, the total Property, Plant and equipment (PPE) account

with a net book value of 143,283,961.04 do not reconcile with
the GSO records.
5.
Cuyapo
Qualified

equipment with a balance of 164,986,761.06 could not be
ascertained due to the failure of the Auditee to conduct the
physical inventory, maintain applicable property records and
recognize depreciation accounting.
6.
Gabaldon
Qualified
The existence and correctness of the recorded Drugs and

Medicines Inventory in the books of the agency amounting to
5,230,286.12 is of doubtful validity due to the continued failure
of management to comply with Sections 119-121 of the Manual
on New Government Accounting System.
7.
Gen. M
Natividad
Qualified
(a) Non-conduct of complete physical count of all Property, Plant

and Equipment (PPE) valued at 38.68 million; (b) inadequacy
of accounting and property records to ascertain the correctness
of balances of PPE accounts; and (c) unreliable tax receivables
balance of 46.08 million due to non-set up of receivables at the
8.
Gen. Tinio
Qualified
Failure of the Municipal Government to (a) prepare and furnish

Bank Reconciliation Statement to establish the correctness of the
balance of the Cash in Bank account of 4,397,020.15 as of the
year-end; and (b) conduct annual physical inventory-taking, and
complete subsidiary/property records for all its property to
establish the accuracy of the PPE account valued in the book at
150,123,525.17 as of the year-end.
667
9.
Guimba
Audit
Opinion
Qualified
10.
Jaen
Qualified
LGU

equipment with a balance of 186,003,036.85 could not be
ascertained due to the failure of the Auditee to maintain
applicable property records and conduct the physical inventory.
Unliquidated cash advances at

year - end
totaled
681,026.33, out of which 346,864.41 in the general fund
remained outstanding for ten years.
Property, Plant and Equipment (PPE) reported balance of

72,779,875.45 is unreliable due to: a) unserviceable assets still
included in the books; b) non-provision of depreciation for
property acquired before 2002; and b) non-recording of municipal
building donated by the Provincial Government.
11.
Laur
Unqualified
12.
Licab
Qualified
Failure to maintain adequate property records and conduct of

complete physical inventory of Property, Plant and Equipment to
enable the reconciliation thereof with the accounting records and
determine the accuracy of PPE reflected in the municipalitys
books in the total amount of 61,454,265.35.
13.
Llanera
Qualified
Unreliable Property, Plant and Equipment accounts worth

38,011,846.19 due to non-maintenance of property records and
non-conduct of yearly physical count of Property, Plant and
Equipment.
Non-transfer of the unexpended LDRRMF balance of

258,981.89 thereby overstating Government Equity account
under the General Fund and understating Trust Liability account
for the Trust Fund.
a) Unliquidated cash advances amounting to 15,850,976.08

that could result in the inaccuracy of expense and receivables
accounts; b) non-submission of physical inventory report as a
result of managements failure to conduct physical inventory; and
c) non maintenance of Property Cards.
14.
Lupao
Qualified
15.
Nampicuan
Qualified
The reliability of the receivables for RPT and SEF with an ending
balance of 5,751,097.56 could not be ascertained due to the
failure to maintain applicable subsidiary records that prevented
the preparation of the list of tax payers with the corresponding tax
dues and collectible.
16.
Pantabangan
Qualified
Accumulation of unliquidated cash advances amounting to

47,806,831.92 which resulted to the overstatement of the asset
and government equity accounts and understatement of the
corresponding expense accounts for the period.
The reported balances of Property, Plant and Equipment of

510,263,839.11 were unreliable due to the failure to conduct
physical count of LGU property for several years, absence of
property records and incomplete accounting records to support
the recording in the financial statements.
The accuracy and existence of the Property, Plant and

Equipment account amounting to 48,500,697.13 as of
17.
Pearanda
Qualified
668
LGU
Audit
Opinion

December 31, 2013 could not be ascertained due to the inability
of the municipality to conduct the required complete annual
physical inventory of its property and the absence of complete
subsidiary records, while the related depreciation expenses
amounting to 2,033,246,45 for the current year is doubtful due
to unreliable basis of computation used.
18.
Quezon
Qualified
The RPT/SET Receivable amounting to 39,123,177.22 is also

doubtful due to incorrect basis of its recording at every beginning
of the year.
The accuracy of the Property, Plant and Equipment (PPE)

account of the municipality valued at 75,236,905.95 could not
be ascertained because the report still included some nonexisting, unserviceable/obsolete property and transferred to other
agencies overstating the PPE account and understating the
Other Assets account in an undetermined amount.
Booked interest expense is understated by 624,693.62 due to

error in the journal entry of payment of amortization resulting
from GSIS condonation and restructured obligation.
Unexpended/unobligated balance of the Local Disaster Risk

Reduction and Management Fund (LDRRMF) totaling
5,053,908.11 was not transferred to the Special Trust Fund
under the account Trust Liability DRRMF (Code 438) in the
Trust Fund books.
19.
Rizal
Qualified
Unreliable Property, Plant and Equipment, and Other Assets

accounts worth 52,222,618.86 and 1,520,000.00, respectively
due to non-maintenance of property records and non-conduct of
yearly physical count of Property, Plant and Equipment.
20.
San Antonio
Qualified
Unliquidated cash advances at year-end totaled 345,116.56,

out of which 307,236.56 remained outstanding for more than a
year to ten years which resulted in the overstatement of the
reported receivables.
Property, Plant and Equipment (PPE) reported balance of

147,663,878.96 is unreliable due to: a) unserviceable assets
still included in the books; and b) non-provision of depreciation
for property acquired before 2002.
Due to the failure to submit the accounts for July to December

31, 2013, the non-submission of the monthly trial balances and
year-end financial statements as of December 31, 2013, we
were not able to apply alternative audit procedures to satisfy
ourselves as to the correctness of account balances and the
scope of audit was not sufficient to enable us to express an
opinion.
21.
San Isidro
Disclaimer
669
LGU
22.
San Leonardo
Audit
Opinion
Qualified
Cash advances unliquidated at year-end amounting to

1,867,466.35 remained outstanding from two to ten years,
resulting in the overstatement of the reported receivables and
government equity.
Property, Plant and Equipment recorded in the books at

161,846,619.14, net of depreciation as of December 31, 2013
remained doubtful due to the failure to conduct a complete
physical inventory and other deficiencies in recording and
maintaining complete records of property owned by the LGU.
23.
Sta. Rosa
Qualified
Failure of the management to: (a) set-up RPT/SET Receivables

and Deferred RPT/SET Income based on actual amount due to
absence of Certified List of Taxpayers and Taxes Dues; and (b)
failure of the Inventory Committee to conduct annual physical
inventory-taking and submit report thereon, making the PPE
account valued in the books at 101,324,984.26 as of the yearend, unreliable.
24.
Sto. Domingo
Qualified
Loans Receivables granted to farmer-borrowers totaling

950,000.00 were not recorded in the books of the municipality.
The accuracy of the Property, Plant and Equipment (PPE)

account of the municipality valued at 70,430,545.05 could not
be ascertained because the report still included some nonexisting, unserviceable/obsolete and transferred property.
25.
Talavera
Qualified
Failure of the management to cause the reconciliation of

inventory report of Property, Plant and Equipment with the
records of the Municipal Accountant, thus, unserviceable
property of undetermined amount were not properly presented in
the books of Municipality, rendering uncertainties on the
accuracy of the PPE accounts valued in the books at
221,931,124.07 as of December 31, 2013.
26.
Talugtog
Qualified
Due to: a) unliquidated cash advances amounting to

6,860,237.21 that could result in the inaccuracy of equity and
receivables accounts; b) non maintenance of Property Cards by
the Municipal Treasurer and Subsidiary Ledger Cards by the
Accountant on PPEs that did not allow us to apply alternative
audit procedures to ascertain accuracy and existence of
Property, Plant and Equipment valued at 89,977,263.05; and c)
non-submission of physical inventory report as a result of
managements failure to conduct physical inventory.
27.
Zaragosa
Qualified
Land account of 103,027.16 is unreliable due to the absence of

titles in the name of the Municipality as proof of ownership and
basis of assertion of rights and obligations to property; (b)
unserviceable assets totaling 534,904.80 and disposed dump
truck costing 257,770.00 were misclassified as PPE accounts;
and (c) two motor vehicles acquired thru donations were not
recorded in the books due to absence of cost or appraised value.
Qualified
The accuracy, correctness and existence of the Property, Plant

and Equipment account balance (net of depreciation) of
55,805.429.77 could not be ascertained due to the failure to
Pampanga
1. Apalit
670
LGU
Audit
Opinion

conduct physical inventory.
Land account balance of 39.9 million was of doubtful validity

due to the non-inclusion of cost of 16 parcels of land with a total
market value of 7.8 million due to the absence of Transfer of
Certificate of Titles (TCTs) in the name of the municipality.
2.
Arayat
Qualified
The reliability of the Property, Plant and Equipment (PPE) with a

total net book value of 31,234,974.82 could not be ascertained
due to inability of the Municipality to reconcile the general ledger
balances with the inventory report, accounting and property
records, caused by the absence of Real Property Ledger
Card/Property, Plant and Equipment Ledger Cards.
3.
Bacolor
Qualified
Out of the reported net-book value of the Property, Plant and

Equipment (PPE) accounts totaling 12,510,110.54, an amount
of 5,206,967.79 could not be ascertained due to failure of
management to submit an accurate and complete Report on the
Physical Count of PPE (RPCPPE).
4.
Candaba
Qualified
Management was unable to establish the accuracy and

correctness of Cash in Bank Local Currency Current Account
balance as of December 31, 2013 totaling 604,737.64 due to
failure to prepare and submit Bank Reconciliation Statements and
other documents. Likewise, management was unable to establish
the valuation and correctness of the balances (net of depreciation)
of the Property, Plant and Equipment of 44,599,885.86 because
of the failure of the Property Officer to conduct physical inventory
and submit an inventory report and failure to maintain Property
Cards and PPE ledger cards by the Property Officer and Acting
Municipal Accountant, respectively.
5.
Floridablanca
Qualified
Failure of the management to reconcile the balance of the

Property, Plant and Equipment (PPE) accounts in the total
amount of 51,234,925.11, at cost, with the results on the
physical count of inventory, rendered the reported balances of
PPE accounts unreliable.
6.
Guagua
Qualified
(1) Non-setting up of the RPT/SET Receivables based on the

Certified List of Taxpayers and Taxes Due in an undetermined
amount; (2) non-classification of unserviceable motor
vehicle/equipment to Other Assets account; and (3) current
portion of long-term loan not presented as Current Liability.
7.
Lubao
Qualified
Failure to complete physical inventory and render report and

maintain complete records.
8.
Macabebe
Qualified
The variance amounting to 16,551,962.14 between the result of

physical inventory and balance per books of the Land and Land
Improvement accounts was not resolved; the error in recording
payments amounting to 2,200,000.00 as land without proof of
ownership; the accuracy and existence of the PPE account
balance of 66,515,216.33 (net) was not ascertained because of
the failure of management to complete the physical inventory
report and non-maintenance of PPE Ledger Card and Property
Cards.
671
Magalang
Audit
Opinion
Qualified
The accuracy of Cash in Bank account balances totaling

10,739,090.52 could not be ascertained due to the nonpreparation/non-submission of Bank Reconciliation Statements.
The existence and correctness of the Property, Plant and
Equipment of 79,657,941.16 (net of depreciation) was not
ascertained by management due to the absence of complete
Report on the Physical Count of Property Plant and Equipment
and do not reconcile with accounting records; and purchases of
supplies and materials totaling 12,534,436.29 were directly
recorded as expenses.
10. Masantol
Qualified
Discrepancy of 5,288,309.67 between the cashbook of the

Municipal Treasurer and the subsidiary ledger of the Municipal
Accountant as of December 31, 2013.
Unliquidated cash advances totaling to 2,439,675.26 as of

December 31, 2013 remained outstanding for eight to ten years
despite the resolution and decision of the Office of the
Ombudsman for Luzon against the Assistant Disbursing Officer,
for malversation of public funds and misconduct, resulted in the
understatement of expenses/ overstatement of government
equity and overstatement of receivables
Unreliable Property, Plant and Equipment account balance (net

of depreciation) of 27,346,565.95 due to incomplete physical
inventory.
Accounts under the Property, Plant and Equipment (PPE) shows

unsubstantiated balances and absence of proof of ownership;
completed public infrastructure which was not closed to
Government Equity at year-end; non-set up of Real Property
Tax/Special Education Tax (PRT/SET) Receivables at the
Management omitted the physical inventory of the PPE at yearend, while property records were not maintained at the Municipal
Treasurers Office, hence, reconciliation of property and
accounting records could not be made.
LGU
9.
11. Mexico
Qualified
12. Minalin
Qualified
Unreliability of the total reported PPE amounting to

13,575,972.42 due to non-conduct of inventory and
reconciliation of the results with the accounting records. The
absence of records did not permit us to apply alternative audit
procedures.
13. Porac
Qualified
The existence and accuracy of the Property, Plant and

Equipment of 50,841,914.17 (net of depreciation) was not
ascertained by management due to their failure to complete the
inventory and reconcile results with accounting records. The
management could not also ascertain the correctness of
RPT/SET Receivables amounting to 8,748,004.27 due to nonmaintenance of subsidiary ledger and recording of the same
based on estimates.
14. San Luis
Qualified
The Municipality failed to conduct physical count and prepare an

inventory report of its assets, causing difficulty in ascertaining the
validity and existence of the Property, Plant and Equipment
672
LGU
Audit
Opinion

accounts balance of 86,837,354.97 which constitutes 52.73%
of the total assets at year end.
15. San Simon
Qualified
Management was unable to establish the accuracy and

correctness of Cash in Bank Local Currency Current Account
balance totaling 18,873,846.24 due to failure to prepare Bank
Reconciliation Statements and other documents. Likewise, the
correctness and reliability of the reported Property, Plant and
Equipment (net) as of December 31, 2013
totaling
40,093,032.88 could not be relied upon because of (a) the
failure of the Property Officer to conduct physical inventory and
(b) failure of the Property Officer and Acting Municipal Accountant
to maintain property cards and PPE ledger cards, respectively.
16. Sasmuan
No Opinion
Failure to submit the accounts and financial statements from July

to December 2013.
17. Sta. Ana
Qualified
Management was unable to establish the valuation and

correctness of the reported net-book value of the Property, Plant
and Equipment accounts totaling 15,505,718.45 except for
land, construction and heavy equipment, and motor vehicles with
an aggregate net-book value of 11,320,467.48, due to failure of
the management to establish the PPE balances through conduct
of physical inventory of PPE.
18. Sta. Rita
Qualified
Failure to produce documents proving the ownership of their real

property amounting to 4.5 million; and (2) the recording of the
RPT/SET Receivables based on estimates because of nonsubmission of Certified List of Taxpayers and Tax Due by the
Municipal Treasurer.
19. Sto. Tomas
Qualified
The unreliability of the total reported PPE amounting to

35,443,410.54 due to incomplete inventory reports and nonprovision of depreciation. The team could not perform alternative
audit procedures to determine the reliability of the accounts due
to non-maintenance of property and equipment ledger cards and
absence of cost/value of most items in the Report of Physical
Count.
Tarlac
1.
Anao
Qualified
The accuracy and reliability of the reported property, plant and

equipment with a total book value of 43,181,827.25, or 65.98%
of the total assets, are uncertain due to (a) non-maintenance of
the required property records by the designated Property Officer
and the Municipal Accountant which caused difficulties in
validating the accuracy of the account and in ascertaining the
existence of the assets; and (b) failure to conduct physical
inventory of assets and prepare a complete inventory report.
2.
Bamban
Qualified
The correctness of the property, plant and equipment valued in

the books at 165.90 million or 89.90% of the total assets could
not be ascertained because of the inadequacy of property
records and the failure of management to conduct actual
physical count of the municipalitys fixed assets. Further, the
correctness of the balance of the cash account amounting to
9,462,354.71 is unreliable due to recording errors.
673
3.
Camiling
Audit
Opinion
Qualified
4.
Capas
Qualified
The correctness of the property, plant and equipment valued in

the books at 156.81 million or 59.92% of the total assets could
not be ascertained because of the inadequacy of property
records and the failure of management to conduct actual
physical count of the municipalitys fixed assets. Further, the
correctness of the balance of the cash account amounting to
22,395,929.28 is unreliable due to recording errors.
5.
Concepcion
Qualified
Cash advances totaling 83,374.00 were not liquidated as of

December 31, 2013, resulting in the overstatement of the
receivable accounts and understatement of the expense
account. Also tax delinquencies on real property tax for CYs
2002 to 2013 have accumulated to 57,124,945.78, and the
amount of 35,490,510.42 pertains to CYs 2002-2010 and the
collectability remains nil, thus affecting the fair presentation of the
asset account.
6.
7.
Gerona
La Paz
Unqualified
Qualified
The reported balance of property, plant and equipment of

81,538,983.79 is unreliable due to the non-recording of various
real property with an aggregate market value of 42,680,689.87.
These property are declared in the name of the municipality but
the absolute ownership thereof could not be established owing to
the absence of land titles and other pertinent documents.
Moreover, purchases of supplies and materials were charged
directly to expense accounts thereby understating the inventory
accounts and overstating the expense accounts.
8.
Mayantoc
Qualified
The management failed to complete the inventory taking and

consequently, to support the Property, Plant and Equipment
(PPE) account balance of 73,685,083.74 with a Report on the
Physical Count of Property, Plant and Equipment. There was no
recorded depreciation of the PPE for the months of July 2013 to
December 2013 and prior years accumulated depreciation of
heavy equipment was recorded as current expense which
resulted in the net overstatement of expenses by 6,744,009.97.
9.
Moncada
Qualified
The reported account balance of Property, Plant and Equipment

as of December 31, 2013 in the amount of 254,723,110.25 or
90% of the total assets is unreliable. This is due to the
continuous failure of the municipality to conduct physical
inventory of all its property and to submit inventory report coupled
with the inadequacy of property records. Likewise, depreciable
agency assets have not yet been adequately provided
depreciation, resulting in the overstatement of the assets and
government equity accounts.
LGU
Balances of the Property, Plant and Equipment accounts totaling

489,057,082.80 or 81.93% of the total assets were not reliable
due to the absence of property and accounting records and the
failure of concerned officials to conduct a complete physical
count of fixed assets.
674
10.
Paniqui
Audit
Opinion
Qualified
11.
Pura
Qualified

equipment with a book value of 33,111,417.12 are uncertained
due to (a) non-maintenance of the required property records by
the designated Property Officer and the Municipal Accountant
which caused difficulties in validating the accuracy of the account
and in ascertaining the existence of the assets; (b) non-conduct
of physical inventory of assets totaling 3,357,521.55; (c)
erroneous computation of depreciation expense.
12.
Ramos
Qualified

equipment valued in the books at 42,548,941.15, or 51.09% of
the total assets are uncertained due to (a) absence of property
and accounting records; and (b) non-conduct of physical
inventory of assets, which caused difficulties in validating the
accuracy of the account and in ascertaining the existence of the
assets. Doubtful recovery of receivable accounts of
13,372,021.63 consisting of Due from Officers and Employees
and Advances to Officers and Employees totaling 680,161.64,
and shortages of a former mayor and a former disbursing officer
under Other Receivables account amounting to 12,691,859.99
resulting in the overstatement of the receivable and government
equity accounts.
13.
14.
San Clemente
San Jose
Unqualified
Qualified
The municipality failed to prepare and submit inventory report

manifesting weak control on physical assets management and
casting doubt on the existence of the 86,245,314.29 Property,
Plant and Equipment, comprising 73.98% of the total assets of
116,584,851.21.
15.
San Manuel
Qualified

equipment with a book value of 64,514,305.70 or 73.16%, of
the total assets are uncertained due to: (a) non-maintenance of
the required property records by the designated Property Officer
and the Municipal Accountant which caused difficulties in
validating the accuracy of the account and in ascertaining the
existence of the assets; and (b) failure to conduct physical
inventory of assets and prepare a complete inventory report.
Cash advances totaling 600,000.00 were credited from the
books of the municipality without basis.
16.
Sta. Ignacia
Qualified
The municipality failed to submit the required Report on the

Physical Count of Property, Plant and Equipment, despite the
allegation that inventory taking was conducted making the
Property, Plant and Equipment as of December 31, 2013 with a
net book value of 65,885,155.21 or 52.77% of the total assets
of 124,843,687.53 doubtful.
LGU
The validity, existence and correctness of the reported property,

plant and equipment totaling 220,402,442.77 or 72.34% of the
total assets could not be ascertained for failure of the municipality
to conduct the physical inventory of all its property and
inadequacy of property records. Likewise, no depreciation was
provided to all depreciable agency assets, resulting in the
overstatement of the asset and government equity accounts.
675
LGU
17.
Victoria
Audit
Opinion
Qualified
The correctness of the Property, Plant and Equipment

balance of 73.13 million remained undetermined
inadequacy of property records; continuous failure
Municipality to conduct a complete inventory count
prepare and submit an updated inventory report.
Qualified
Unreconciled
and
unsubstantiated
discrepancy
of
177,212,251.26 between the reported book balance of
Property, Plant and Equipment amounting to 193,034,259.33
and the physical inventory count of property of 15,822,008.07,
hence, the reliability, validity and correctness of the Property,
Plant and Equipment remained doubtful.
Unqualified
Unqualified
Qualified
Receivables on livelihood loans and fund transfer totaling to

1,711,380.36 remained uncollected and unliquidated due to
the failure of management to implement aggressive collection
measures.
The unused balances of various Priority Development Assistance

Fund (PDAF) fund releases from senators and legislators were
not reverted to the unappropriated surplus amounting to
280,490.43 resulting to overstatement of the account Due to
Other NGAs.

account
due to
of the
and to
Zambales
1.
Botolan
2.
3.
4.
Cabangan
Candelaria
Castillejos
5.
Iba
Qualified
(a) Unreconciled discrepancy of 15,636,738.96 between the

physical inventory reports and accounting records; and (b)
unserviceable and obsolete property and equipment amounting
to 3,800,000.00 were not reclassified to Other Assets and
remained undisposed, thereby, the existence, validity and
correctness of the Property, Plant and Equipment doubtful.
6.
Masinloc
Qualified
The accuracy of the Office Building account is doubtful due to the

failure of the municipality to deduct liquidated damages from the
cost of the municipal building for the 785 days delay in its
completion resulting in its misstatement amounting to
31,505,193.93.
7.
Palauig
Qualified
Unable to ascertain the existence, validity and correctness of the

recorded property, plant and equipment valued at
63,858,438.04 because of the agencys failure to comply with
the standards of internal control system particularly the handling,
recording and valuation of the property.
8.
San Antonio
Qualified
The prizes that were awarded to the municipality in participating

to various competitions during the Zambales Mango Festival
amounting to 115,000.00 were not remitted to the municipal
treasurer by the municipal employees who received the same.
The Municipality failed to imposed liquidated damages for

infrastructure projects completed beyond the expected date of
completion in the aggregate amount of 152,416.45 due to lack
of monitoring of the engineering department and non-compliance
with the contract agreements.
676
LGU
Audit
Opinion
The accuracy and reliability of the property, plant and equipment

amounting to 131,053,898.59 was doubtful due to the failure to
correct previously noted internal control breakdowns in the
management of its assets/resources.
9.
San Felipe
Qualified
The total Property, Plant and Equipment balance was unreliable

due to the failure of the agency to close to the Government
Equity account the completed Public Infrastructures amounting to
8,570,796.52 which resulted in the overstatement of the
property, plant and equipment accounts.
10.
San Marcelino
Qualified
Real Property Tax/Special Education Tax (RPT/SET)

Receivables were not set up by the OIC-Municipal Accountant for
CY 2013 as of year-end understating Real Property Tax/Special
Education Tax (RPT/SET) Receivables accounts and the
corresponding deferred credits by 6,000,210.62 and
3,855,313.83 respectively.
The municipalitys failure to: (a) complete its physical inventory,

(b) maintain complete and updated subsidiary records, (c)
reconcile property and accounting records due to unavailability of
records rendered the reported total property, plant and
equipment balance of 103,870,412.39 unreliable and doubtful.
Erroneous entries in the agency books totaling 5,046,782.63

were made by the Accounting Department on the booking up of
various municipal transactions for CY 2013 and stale checks
totaling 51,834.58 were not restored back to the cash and
payables accounts.
11.
San Narciso
Qualified
Failure to establish and set-up estimated Real Property Tax

(RPT) and Special Education Tax (SET) Receivables and its
corresponding reciprocal accounts at the beginning of the year
thereby resulting to the understatement of undetermined amount
of assets and liability, respectively, and an overstatement of PPE
amounting to 13,634,945.76 representing Public Infrastructure
which was not closed to Government Equity at year end.
12.
Sta. Cruz
Qualified
(a) Unreconciled discrepancy of 7,380,661.42 between the

physical inventory report and accounting records; (b) parcels of
land valued at 189,382.50 not covered by Transfer Certificate
of Title; (c) unserviceable and obsolete property of
2,689,377.36 remained unclassified to Other Assets; (d) nonrecognition in the books of the municipal slaughterhouse valued
at 987,948.00; and (e) non recognition of depreciation for other
depreciable asset accounts amounting to 837,873.45;
rendering the reliability, validity, correctness and ownership of the
Property, Plant and Equipment doubtful.
13.
Subic
Qualified
Cash Disbursing Officer amounting to 6,396,715.00 and

Advances to Officers and Employees amounting to
1,786,146.00 or a total of 8,182,861.00 remained
unliquidated as of December 31, 2013 consisting of Priority
Development Assistance Fund (PDAF) and other trust receipts
remained long-outstanding in the books as of December 31,
2013, due to inability of management to determine the details
677
LGU
Audit
Opinion

necessary for the implementation of the projects funded by these
funds.
Region IV - A CALABARZON
Batangas
1.
Agoncillo
Qualified
The reliability and accuracy of the balance of Property, Plant and

Equipment (PPE) accounts totaling 37,363,252.69 were
doubtful due to the discrepancy of 20,001,511.21 with the
physical count; Cash in Bank balance of 45,847,737.58 had
discrepancies of 402,942.31 and 3,031,070.25 with Bank
Reconciliation Statement and the Treasurers Cashbook,
respectively; stale checks amounting to 851,606.41 were not
reverted to Cash and Accounts Payable; Real Property Tax
(RPT) and Special Education Tax (SET) Receivables were not
set up at the start of the year, thereby understating the receivable
and liability accounts.
2.
Alitagtag
Qualified
The correctness of the balance of Property, Plant and Equipment

accounts totaling 66,318,584.55 remained doubtful due to
continuous failure of the Acting General Services Officer to
conduct physical count of all recorded Property, Plant and
Equipment and non-submission of inventory.
3.
Balayan
Qualified
The reliability, accuracy and existence of the Property, Plant and

Equipment (PPE) account amounting to 336,170,156.43, net of
depreciation, could not be ascertained due to non-submission of
complete and accurate inventory report and inadequate and
unreconciled records of the Accounting and General Services
Office. The validity and accuracy of the balance of RPT and SET
Receivables
amounting
to
112,563,647.33
and
118,476,644.78, respectively, were doubtful due to booking up
of receivables based on estimates and lack of reconciliation with
the Treasurer's actual receivables.
4.
Balete
Qualified
The reliability and accuracy of the balance Property, Plant and

Equipment totaling 2,662,029.23 is doubtful due to the failure of
the Management to conduct a complete physical count of all
property and equipment resulting in non-preparation and nonsubmission of the Inventory Report and the absence of PPE
Ledger Cards.
5.
Bauan
Qualified
The reliability of the balances of the PPE accounts with net book
value of 175,876,748.78, which comprised 52.39 percent of the
Municipality's total assets was not ascertained due to nonconduct of complete physical count of the Municipality's property,
thus, a difference of 218,697,004.19 between the accounting
records and the inventory report existed. Further, the balances of
Real Property Tax and Special Education Tax Receivables
were doubtful due to lack of reconciliation of the book balance
with the Treasurer's actual receivables.
6.
Calaca
Qualified
The reliability and accuracy of the balance of the Property, Plant

& Equipment (PPE) accounts of 300,394,434.83 were doubtful
due to the discrepancy with the physical count amounting to
678
LGU
Audit
Opinion

69,756,379.06 and the inclusion of unserviceable property
totaling 840,467.60 which remained not reclassified to Other
Assets account.
7.
Calatagan
Qualified
Stale checks amounting to 1,161,060.19 not reverted to cash

and accounts payable and unreleased checks totaling
466,370.01 were not restored to the cash and payable
accounts.
Due from LGUs and Due to LGUs (Province) had discrepancy of

58,509,076.34 and 224,499.37 with the reciprocal accounts
of the Province of Batangas.
RPT and SET Receivables was recorded not using the modified
accrual methods of accounting.
The balance of Property, Plant and Equipment totaling

147,807,301.11 could not be ascertained due to the continuous
failure of the Municipality to come up with a reliable inventory
report and adequate records.
The validity and accuracy of RPT and SET Receivables of

23,304,408.36 and 21,803,650.30, respectively, could not be
established due to the absence of the Certified List of Taxpayers
with corresponding amount due and collectible for the year.
8.
Cuenca
Qualified
The Property, Plant and Equipment account balance of

78,515,958.89, gross, was doubtful as to accuracy, validity and
existence due to: a) unserviceable/obsolete property totaling
959,098.84, were not transferred to other Assets account, and
b) ownership over 37 parcels of land could not be established
since these were not covered by Transfer Certificate of Titles
(TCTs).
9.
Ibaan
Qualified
The accuracy, validity and reliability of the Property, Plant and

Equipment worth 103,194,936.60 was doubtful due to failure of
management to support it by a complete and accurate Report on
the Physical Count of Property, Plant and Equipment and
reconcile it with the accounting records.
Receivables, prepayments, investments and liabilities totaling

5,304,065.81 were unreliable due to being dormant for several
years.
Erroneous recording of real property tax collections resulted to

overstatement by 4,454,334.12 of the RPT Receivable balance
and its corresponding Deferred RPT Income in the General Fund.
The unexpended balance of the Quick Response Fund of

1,393,920.95 and the DRRMF-MOOE of 1,078,152.20 were
not transferred to the Special Trust Fund in the Trust Fund books
and the amount and details of the unexpended balance of
LDRRMF were not disclosed fully in the Notes to Financial
Statements, hence, understated the expense and liability
accounts by 2,472,073.15.
679
LGU
10.
11.
12.
13.
Laurel
Lemery
Lian
Lobo
Audit
Opinion
Qualified
Qualified
Qualified
Qualified
The reliability and accuracy of the balance of the Property, Plant

& Equipment (PPE) accounts totaling 127,640,921.96 (net of
depreciation) could not be ascertained due to the failure of the
Property Officer to conduct the physical count of all items and to
prepare and submit Report on the Physical Count of Property,
Plant and Equipment (RPCPPE). Property, Plant and Equipment
accounts totaling 9,408,287.70 were not provided with
depreciation.
Receivables and deferred income accounts were understated

due to failure to set up Real Property Tax (RPT) and Special
Education Tax (SET) Receivables and corresponding Deferred
Income at the start of the year.
The reliability and accuracy of the balances of Property, Plant

and Equipment accounts totaling 241,910,071.00 were doubtful
due to the discrepancy of 159,172,856.81 with the physical
count and the inclusion of unserviceable property of
12,387,693.20 which were not reclassified as Other Assets;
RPT and SET Receivables were recorded not using the modified
accrual method of accounting and the unexpended balance of
LDRRMF of 1,130,358.65 was not transferred to the Special
Trust Fund in the Trust Fund books.
The reliability, accuracy and existence, of the Property, Plant and

Equipment account balance of 73,699,723.41 could not be
ascertained due to non-submission of complete and updated
inventory report.
Real Property Tax (RPT) and Special Educational Tax (SET)

Receivables were not recognized in the books due to the failure
of the Municipal Treasurer to provide the duly certified list
showing the names of taxpayers and the amount due and
collectible for CY 2013.
Procured supplies of 1,585,596.81 for distributions and use of

different offices were charged outright to expense instead of an
inventory account.
Unexpended balance of LDRRMF of 3,429,769.85 was not

transferred to the Trust Fund Books.

and Equipment (PPE) account amounting to 58,364,823.89 as
of December 31, 2013 could not be ascertained due to the
presence of unaccounted prior years balances in the Report on
the Physical Count of Property and Equipment (RPCPPE) worth
12,638,867.46.
Unserviceable property amounting to 6,452,276.49 were not

yet reclassified to Other Assets account and still depreciated.
Unexpended/unobligated balance of the Quick Response Fund

(QRF) of 1,121,410.50 and the DRRMF-MOOE of 233,703.11
were not transferred to the Special Trust Fund.
680
14.
Mabini
Audit
Opinion
Qualified
15.
Malvar
Qualified

Equipment totaling 55,620,005.32, gross, is doubtful due to the
failure of the Management to conduct a complete physical count
of all property and equipment of the Municipality.
16.
Mataas Na
Kahoy
Qualified
The Property, Plant and Equipment (PPE) account balance of

59,772,305.83, gross, was doubtful as to accuracy, validity and
existence due to: (a) the General Services Officer did not conduct
physical count of PPE and reconcile the results thereof with the
property and accounting records, and (b) the ownership over 21
parcels of land could not be established since these were not
covered by Transfer Certificate of Titles (TCTs).
17.
Nasugbu
Qualified
The reliability, accuracy and existence of the property, Plant and

Equipment (PPE) account amounting to 343,042,427.27, net of
depreciation, could not be ascertained due to non-submission of
complete and accurate inventory report and inadequate and
unreconciled records of the Accounting and the General Services
Office.
Accuracy and validity of the balance of Real Property Tax (RPT)

and Special Education Tax (SET) Receivables both amounting to
106,997,159.98 at year end could not be relied upon due to
lack of a Certified List of Taxpayers with the amount due and
collectible for the year.
LGU
Existence, validity and accuracy of the balance of Property, Plant

and Equipment worth 139,470,003.27 could not be ascertained
due to the continuous non-conduct of complete physical count of
all municipal property, lack of ledger and property cards and nonreclassification of unserviceable property to Other Assets
account pending proper disposal.
18.
Padre Garcia
Qualified
The Property, Plant and Equipment account balance of

187,731,106.86, gross, was doubtful as to accuracy, validity
and existence due to non-reconciliation of the Report on the
Physical count of Property, Plant and Equipment (RPCPPE) with
Accounting records, the non-maintenance of property cards and
failure to transfer the unserviceable property totaling
1,022,586.00 to Other Assets account.
19.
Rosario
Qualified
The accuracy, validity and existence of Property, Plant and

not be ascertained due to failure of the LGU to conduct physical
count of its property and submit complete inventory report,
maintain Property Ledger Card and Subsidiary Ledger for each
asset category.
The unexpended balance of Quick Response Fund of

2,535,699.30 and DRRMF-MOOE of 19,708.02 were not
transferred to the Special Trust Fund.
Performance Challenge Fund of 1 million was not included in
the consolidation of the financial statements of the agency as of
yearend.
20.
San Jose
Qualified
The validity, accuracy and existence of Property, Plant and

Equipment account balance of 143,631,877.63 in the General
681
LGU
Audit
Opinion

Fund, gross, was doubtful due to non-reconciliation of the Report
(RPCPPE) with Accounting records and failure to transfer the
unserviceable property totaling 3,792,474.49 to Other Assets
account.
21.
22.
23.
San Juan
San Luis
San Nicolas
Qualified
Qualified
Qualified
The Real Property Tax (RPT) and Special Education Tax (SET)
Receivables were not set up at the beginning of the year due to
repeated failure of the Municipal Assessor and Municipal
Treasurer to provide an assessment roll of real property and
Certified List of Taxpayers with amount due and collectible for the
year.
The accuracy, reliability and existence of Property, Plant and

Equipment (PPE) account balances of 203,145,045.63 could
not be ascertained due to submission of incomplete and
inaccurate Report on the Physical Count of Property, Plant and
Equipment.
Unserviceable property amounting to 656,403.61 were not yet

reclassified to other Assets account and still depreciated.
The reliability and accuracy of the balances of Plant, Property

and Equipment accounts totaling 25,500,106.13 were doubtful
due to the discrepancy of 3,241,188.92 as compared with the
Report on the Physical Count of Property, Plant and Equipment
of 22,258,917.21; Unserviceable property of 869,473.03
remained not reclassified to Other Assets account; and Property,
Plant and Equipment totaling 592,298.25 were not provided
with depreciation.
The RPT and SET Receivables and corresponding deferred

Income accounts were not set up at the start of the year.
Office Supplies, Accountable Forms, Drugs and Medicines, and

Other Supplies totaling 2,486,511.68 for distribution and use of
different offices were treated as outright expense instead of an
inventory account.
Unexpended balance of Local Disaster Risk Reduction and

Management Fund (LDRRMF) for CY 2013 of 883,224.24 was
not transferred to the Special Trust Fund in the Trust Fund
books.
The reliability and accuracy of the balances of Plant, Property

and Equipment accounts totaling 32,413,336.56 could not be
ascertained due to the discrepancy of 26,480,447.67 with the
Report on the Physical Count of Property, Plant and Equipment;
depreciable assets totaling 1,633,927.87 were not provided
with depreciation.
RPT/SET Receivables were not set up at the start of the year,

hence, understated the receivable and liability accounts.
Office Supplies, Accountable Forms, Drugs and Medicines,

Medical, Dental and Laboratory Supplies and Other Supplies
totaling 1,566,876.72 procured in 2013 for distribution and use
682
LGU
Audit
Opinion

of different offices were treated as outright expense instead of an
inventory.
24.
25.
26.
San Pascual
Sta. Teresita
Sto. Tomas
Qualified
Qualified
Qualified

Management Fund (LDRRMF) as of December 31, 2013 of
3,651,807.81 was not transferred to the Trust Fund books.
The reliability, validity and accuracy of the balance of Plant,

Property and Equipment accounts worth 196,583,498.86 could
not be ascertained due to the discrepancy of 2,390,623.98
between General Ledger (GL) and Inventory Report; existence of
unaccounted PPE of 4,905,797.88; non-reclassification of
unserviceable property of 1,247,766.00 to Other Assets
account; and non-transfer of donated vehicles to the barangays
books of accounts. The accuracy and ownership over 35 parcels
of lot under the Land account of the General and Special
Education Funds in the amount of 23,193,921.78 and
2,516,047.00, respectively, could not be established due to the
non-titling of land.
The accuracy and validity of balances of Due from and Due to

LGUs (Province) accounts remained doubtful due to unreconciled
balances with the reciprocal accounts in the books of the
Province of Batangas by 1,752,906.50 and 90,500.00,
respectively.

Management Fund totaling 5,833,928.85 as of December 31,
2013 was not transferred to the Trust Fund books.
Validity of the balance of Property, Plant and Equipment (PPE)

accounts totaling 38,077,347.01 could not be ascertained due
to unreconciled difference of 15,355,332.95 between
accounting and property records; lack of proof of ownership of
parcel of land under the recorded Land and Motor Vehicles
accounts of 2,765,720.00 and 1,100,000.00, respectively;
and non-recording in the books of the Municipality of the
acquisition of two (2) motor vehicles and 38 laptops worth
545,000.00 and 494,000.00, respectively.
Receivables and Deferred Credits accounts were both

understated by 874,175.34 due to non-application of modified
accrual method in accounting for Real Property Tax (RPT)
Income.
The balance of Due to LGUs account of 7,126,868.98 under

the Trust Fund books was overstated by 5,635,233.19 due to
misclassification of recorded transactions resulting to
understatement of accounts Due to Other NGAs and Due to
Other Funds by 5,601,052.62 and 34,180.57, respectively.
The balances of Inventories and some PPE items totaling

26,691,964.95 and 230,736,168.27, respectively are doubtful
and unreliable due to incomplete Physical Inventory Report and
the inclusion of an abandoned project with total progress
payment of 13,806,077.50.
683
27.
Taal
Audit
Opinion
Qualified
28.
Talisay
Qualified

Equipment totaling 41,322,992.12 is doubtful due to the failure
of the General Services Office and the Accounting Office to
reconcile their records resulting in variances totaling
15,494,470.93.
29.
Taysan
Qualified

and Equipment (PPE) accounts of 104,723,412.07 as of
December 31, 2013 could not be ascertained due to the failure to
reconcile the results of physical count with the accounting
records and maintain property ledger cards.
The cash equivalent of unreleased checks amounting to

6,704,541.84 was not restored, resulting to understatement of
Cash in Bank, LCCA and Accounts Payable accounts.
Due from and Due to LGUs accounts were overstated by

109,113.78 and understated by 874,891.09, respectively, due
to non-reconciliation with the reciprocal accounts.
RPT and SET Receivables were not set up at the beginning of

the year due to absence of Certified List of Taxpayers with the
amount due and collectible.
The validity and reliability of the balance of the Property, Plant

and Equipment accounts of 16,989,444.38, excluding current
years acquisition cost of 1,108,411.52 could not be
ascertained due to non-conduct of physical inventory of all its
property and non-submission of the required inventory report; the
non-maintenance of subsidiary records, equipment ledger cards
of property by the General Service Office and Municipal
Accounting Office;
Undocumented receivable accounts of 467,611.94 remained in

the books for more than 5 to 30 years, thus affecting the fair
presentation of the accounts in the financial statements.
The existence, accuracy and reliability of the Property, Plant and

Equipment (PPE) accounts totaling of 183,821,676.32 net of
depreciation could not be ascertained due to the continuous
failure of the General Services Office to conduct and submit
physical inventory report of all PPE.
The validity and correctness of Real Property Tax (RPT) and

Special Educational Tax (SET) Receivables amounting to
ascertained due to lack of Certified List of Taxpayers with the
amount due and collectible for the year.
LGU
30.
31.
Tingloy
Tuy
Qualified
Qualified
Validity of the balance of Property, Plant and Equipment worth

116,070,504.81 could not be ascertained due to non-availability
of inventory report thereon and other documents supporting their
acquisitions. Undocumented receivable accounts of 612,988.99
remained in the books for more than five years; and balances of
payables account totaling 394,606.48, outstanding in the books
of the Municipality for more than two years without supporting
documents were not reverted to unappropriated surplus.
684
LGU
Audit
Opinion
Supplies and Materials Expenses totaling 3,597,711.39

procured in 2013 for distributions and use of different offices
were treated as outright expense instead of an inventory account.
The unexpended balance of LDRRMF amounting to

1,355,912.55 for current year 2013; 1,062,227.28 and
1,033,372.02 for the previous years 2012 and 2011,
respectively, were not transferred to the Trust Fund Books, thus,
understated the expense and liability accounts.
Cavite
1. Alfonso
Qualified
The reliability, accuracy and existence of the Property, Plant and

Equipment with net book value of 130,880,279.26 as of
December 31, 2013 could not be ascertained due to existence of
a difference of 18,589,119.45 between the inventory reports
and accounting records and the inability to complete the physical
count of all of Municipalitys assets.
2.
Amadeo
Qualified
The reliability, accuracy and completeness of the Property, Plant

and Equipment (PPE) accounts totaling of 42,838,937.12,
which is 38.55 percent of the total assets of the Municipality,
could not be ascertained due to inability of the Inventory
Committee to conduct a comprehensive inventory taking.
3.
4.
Carmona
Gen. Alvarez
Unqualified
Qualified
The cash balance of 15,802,692.14 in all funds as of year-end

was not sufficient to cover the existing current obligations and the
unutilized balances of the 20 percent Development Fund and
Calamity Fund totaling 31,255,346.36, resulting in cash deficit
of 25,241,690.22.
5.
Gen. E.
Aguinaldo
Gen. Trias
Unqualified
Inability to submit the Report on the Physical Count of Property,

Plant and Equipment (RPCPPE) as of December 31, 2013
rendered the Municipalitys Property, Plant and Equipment
(PPE) with a net book value of 379,390,307.10 doubtful.
Uncertainty of the Real Property Tax Receivable and Special

Education Tax Receivable (RPT/SET Receivable) totaling
26,364,210.79 as the recorded amounts were estimates based
on the actual collection prepared by the Municipal Accountant
and not on the certified list of taxpayers and taxes due and
collectible that should be prepared by the Municipal Treasurer.
6.
Qualified
7.
Indang
Qualified
The reliability of the year-end balances of accounts Real Property

Tax Receivables and Special Education Tax Receivable both
amounting to 31,758,164.76 and Deferred Real Property
Tax/Special Education Tax Income could not be ascertained due
to duplication of assessments on several real property units.
8.
Kawit
Qualified
Incomplete inventory taking of Property, Plant and Equipment as

of December 31, 2013 valued at 127,477,372.52 excluding land
and land improvements and Property, Plant and Equipment
Ledger Cards were not maintained.
685
LGU
9.
10.
Magallanes
Maragondon
Audit
Opinion
Unqualified
Qualified
Discrepancy in reporting the balances of Property, Plant and

Equipment (PPE) between the property and accounting records
by 30,423,979.14, thus, affecting the reliability of the PPE
account reported at 82,666,616.35 as of year-end.

Receivables set-up during the year amounting to 7,000,000.00
and 2,896,000.00, respectively, were based on budget
estimates due to the inability of the Municipal Treasurer to
prepare and furnish the Municipal Accountant with a duly certified
list showing the names of taxpayers and the amount due and
collectible for the year.
11.
Mendez-Nunez
Qualified
Inability to complete the physical count of the Property, Plant and

Equipment and maintain perpetual inventory record, thus, the
accuracy and validity, as well as the physical existence and
condition of fixed assets of 39,975,332.30 as of year-end could
not be ascertained.
12.
Naic
Qualified
The Real Property Tax (RPT) and Special Education Tax (SET)
Receivables set up during the year were still based on the
Municipal Accountants estimates instead of the Certified List of
Taxpayers containing information on the amount collectible there
from prepared by the Municipal Treasurer, thus, the year-end
balances of RPT and SET Receivables of 8,492,232.28 and
10,585,290.35, respectively, or a total of 19,077,522.631
were not reliable.
13.
Noveleta
Qualified
Due to the inability of the Municipality to conduct a complete

physical count of its property, plant and equipment of
34,956,357.17 as of December 31, 2013 and absence of Land
Title for its land valued at 2,614,248.42.
14.
Rosario
Qualified
The Municipality was not able to submit the Report on the

Physical Count of Property, Plant and Equipment (RPCPPE) as
of December 31, 2013, thus, reconciliation between the actual
count conducted and records maintained by the Accounting
Office could not be done, rendering the Municipalitys Property,
Plant and Equipment (PPE) with a net book value of
479,492,844.91 doubtful.
15.
Silang
Qualified
The completeness, existence, condition and accuracy of the

Property, Plant and Equipment (PPE) accounts totaling of
559,673,726.28, which is 78.10 percent of the total assets of
the Municipality, could not be ascertained due to continuous
inability to conduct physical count of PPE and maintain perpetual
inventory record.
16.
Tanza
Qualified
Discrepancy in reporting the PPE balances between the

accounting and property records by 78,811,882.76; doubtful
and uncertainty of the Real Property Tax Receivable and Special
Education Tax Receivable (RPT/SET Receivable) accounts
amounting to 6,735,104.13 and 6,735,104.13, respectively.
17.
Ternate
Qualified
The correctness and validity of the year-end balances of

Property, Plant and Equipment (PPE) accounts with a net book
686
LGU
Audit
Opinion

value of 33,041,474.37 excluding of Land account of
3,681,716.06, could not be ascertained due to the inability of
the Management to complete the inventory taking of property and
submit the corresponding Report on the Physical Count of
Laguna
1.
Alaminos
Qualified
Correctness of the amount reported in the Cash Flow Statement

could not be ascertained due to lack of information or schedules
supporting the balances of some accounts reported therein.
2.
Bay
Qualified
Absence of complete information on the details of each PPE

account.
3.
Calauan
Qualified
Discrepancies in the balance of the PPE per records of the

accounting and GSO; and the understatement of the Cash-inBank (LCSA) due to non-recording of the reconciling items in the
BRS.
4.
Cavinti
Qualified
Unreliability and inaccuracy of the balance of the Cash in Bank

account and non-reversion of stale checks and due to the
continuous failure of the General Services Officer to conduct
actual physical count of the assets during the year and lack of
inventory reports, property cards and subsidiary ledgers.
5.
Famy
Qualified
Unascertained correctness of the Property, Plant and Equipment

balance of 14,034,629.16 as of year-end due to the failure of
the Municipality to conduct inventory on PPE and to set-up RPT
and SET Receivables at the beginning of the year.
6.
Kalayaan
Qualified
Deficiencies on the balances of Land, Real Property Tax

Receivables, Property, Plant and Equipment accounts, Electricity
Expenses and Share from National Wealth, rendering the
account balances of the affected accounts as of end of 2013
unreliable.
7.
Liliw
Qualified
The accuracy of Property, Plant and Equipment Accounts

balance of 36.415 million is doubtful due to the overstatement
by 622,867.00 representing value of unserviceable property;
the difference of 1.036 million in total book value between
ledgers and physical inventory report; the absence of property
card and inadequacy of PARs; and the lack of schedule on
depreciation allowance computation as of December 31, 2013.
8.
Los Baos
Qualified
Failure of the municipality to conduct physical inventory and

prepare updated inventory report.
9.
Luisiana
Qualified
Due to the discrepancy of 717,372.85 in the RPCPPE and

subsidiary records of the GSO and the Accounting Office.
10. Lumban
Adverse
Failure of the Acting Municipal General Services Officer (MGSO)

to conduct actual physical count of PPE during the year and to
maintain property cards as well as the failure of the Municipal
Accountant to maintain Property, Plant and Equipment Ledger
Card.
687
LGU
Audit
Opinion
Unsubstantiated prior years adjustments and improper account

presentation and inaccurate computations noted in the analysis
of the Balance Sheet, Statement of Income and Expense, and
Statement of Cash Flows.
The Municipal Government of Lumban incurred expenditures

more than the amounts shown in the Statement of
Appropriations, Allotments and Obligations (SAAOB).
Reconciling items representing addition to Cash in Bank of

187,378.66, per Bank Reconciliation Statements remained
unadjusted for more than four years.
Procedural lapses in the implementation of RA 9184, and Cash

insufficiency to pay its current liabilities.
11. Mabitac
Qualified
Doubtful ownership of the land valued at 3,759,724.80 which

was not supported with land titles in the name of the Municipality.
Moreover, depreciation expense was understated by
1,681,037.23 and the Net Income for the year-ended
December 31, 2013 was overstated by same amount due to
recording of current years depreciation on properties acquired in
prior years under Prior Years Adjustment account.
12. Magdalena
Qualified
Reliability and accuracy of the PPE accounts are doubtful
13. Majayjay
Adverse
No books of accounts and loan not incorporated in the Financial

Statements
14. Nagcarlan
Qualified
Uncertainty of the valuation and existence of the Property, Plant

and Equipment accounts valued at 44,232,997.02 due to the
failure of the Municipality to complete its physical count,
incomplete property records and documents and non-disposal of
unserviceable property.
Also, ownership of land account of
5,459,493.79 is doubtful for lack of certificate of title.
15. Paete
Qualified
The unadjusted stale checks of 24,858.00, unaccounted Loans

Payable Domestic of 2,835,305.84 due the DOF-MDFO and
Grants of 2,752,136.08, non-provision of depreciation for PPE
valued at 6,205,461.22 and the erroneous classification of
accounts in the Statement of Cash Flows affected the fair
presentation of the financial statements of the Municipality
16. Pagsanjan
Qualified
Unreconciled balances of PPE between the records of

Accounting Office and Inventory Report, discrepancy amounting
to 15,455,785.96
17. Pakil
Qualified
Recording of current years depreciation on property acquired in

prior years totaling 1,080,970.08 under Prior Years Adjustment
account, thus, resulting in the understatement of expense and
overstatement of Net Income by same amount.
18. Pangil
Qualified
Unascertained existence and valuation of Property, Plant and

Equipment account balances totaling 55,422,475.75 and
doubtful reliability and accuracy of the balances of Cash in Bank
accounts totaling 12,282,060.32 due to the absence of bank
reconciliation statements for current accounts and unadjusted
688
LGU
Audit
Opinion

stale checks totaling 373,917.86 and 20,749.10, respectively.
19. Sta. Maria
Qualified
Uncertainty of the valuation and existence of the PPE; due to the

failure of the Municipality to complete its physical count; Cash-inBank accounts do not tally with the Treasury Office; and the
beginning balance of the Government Equity is different from the
Government Equity ending balance.
20. Pila
Qualified
Unreconciled balances of PPE between the records of

Accounting Office and Inventory Report, discrepancy amounting
to 17,059,665.55.
21. Rizal
Qualified
Valuation and correctness of PPE could not be ascertained due

to the difference between the submitted inventory report and
accounting records; absence of pertinent documents and records
that the Municipal Treasurers Office and the Municipal
Accountants Office should maintain; and continuous failure of
the Municipality to provide depreciation for its depreciable
22. San Pedro
Qualified
Failure to conduct complete physical inventory of PPE and nonsubmission of the required inventory report thereon and
discrepancy between the general ledger and cashbook pertaining
to Cash in Bank.
23. Siniloan
Adverse
(a) Unreliable and inaccurate Assets and Liabilities accounts with

year-end balances of 94.130 million and 50.357 million,
respectively, due to the lack of subsidiary ledgers. (b) Unreliable
and inaccurate Cash-in-Bank account balance of 11.67 million
due to the absence of subsidiary ledger and non-submission of
Bank Reconciliation Statement.
24. Sta. Cruz
Qualified
Non-setting-up of Special Education Tax Receivable at the

beginning of the year 2013 and unreconciled balances of LoansReceivable-Others account records between the Municipal
Accountant and the Municipal Agriculturist discrepancy
Real Property Tax and Special Education Tax Receivables are

doubtful since the estimated taxable assessed values of property
were used as basis in setting up the receivables at the beginning
of the year.
The accuracy, correctness and existence of the recorded balance

of the Property, Plant, and Equipment (PPE) of 192,649,518.44
could not be readily ascertained in view of the failure to: (a)
conduct physical inventory taking; (b) submit the Report on the
Physical Count of Property, Plant and Equipment (RPCPPE); and
(c) maintain Property Cards.
The accuracy and reported balances of Property, Plant and

Equipment with book value of 755,755,424.00 could not be
ascertained due to: (a) the failure of the Agency to complete
the physical inventory taking; (b) non-reconciliation of the
25. Victoria
Unqualified
Rizal
1.
2.
3.
Angono
Baras
Binangonan
Qualified
Qualified
689
LGU
Audit
Opinion

balance per books with the balance per Inventory Report; and (c)
lack of subsidiary records and inclusion of obsolete and
unserviceable items already disposed.
4.
5.
Cainta
Cardona
Qualified
Qualified
The reliability and correctness of the year end balances of Cashin-Bank accounts amounting to 163,345,236.93 could not be
ascertained due to continued failure of the OIC-Municipal
Accountant to prepare the complete Monthly Bank Reconciliation
Statements and make the necessary adjustments in the
accounting records for all affected accounts.
The failure to set up Real Property Tax (RPT) and Special

Education Tax (SET) Receivable understated the receivables
and deferred credits accounts.
Dormant accounts totaling 8,221,924.10 are still carried in the

books despite of lack of records and supporting documents, thus,
overstating the said accounts.
The year-end balances of Real Property Tax and Special

Education Tax Receivables of
85,405,635.43 and
84,687,422.59, respectively, are unreliable since the amounts
set-up at the beginning of the year were still based on
assessment roll submitted by the Municipal Assessor instead of
the Certified List of Taxpayers prepared by the Municipal
Treasurer.
The accuracy of the recorded balances of Property, Plant and

Equipment accounts valued at 1,571,296,505.24 as of year-end
and their existence and condition could not be fully determined
due to unreconciled property and accounting records;
incomplete physical inventory taking; absence of a complete and
reliable Report on the Physical Count of Property, Plant and
Equipment; and inclusion of unaccounted/lost and unserviceable
items subject for disposal.
The year-end balances of Cash in Bank accounts totaling

600,819,142.93 is unreliable due to discrepancies noted
between the general ledger and cashbooks; failure to maintain
the required subsidiary ledgers for all bank accounts under Local
Currency, Current Account of the general fund; and nonpreparation of Monthly Bank Reconciliation Statements for the six
(6) depository accounts maintained at PNB Cainta Branch.
The accuracy and correctness of the reported balance of

Property, Plant and Equipment valued at 39,994,222.72 which
represents 46.82% of the total resources could not be
ascertained due to insufficient property records and failure of the
Management to complete the conduct of physical inventory of its
assets and non-booking of donated property due to absence of
donation papers.
Property acquired prior to CY 2000 were not provided with

depreciation resulting in the understatement of the assets
account.
The accuracy and reliability of the balances of the Cash in Vault

and Cash in Bank accounts of 646,367.70 and
690
LGU
Audit
Opinion

10,581,853.27, respectively, are doubtful due to discrepancies
with the Treasurers Cashbook and absence of periodic
reconciliation between the Accounting and Treasury records.
6.
Jala-Jala
Qualified
Recorded balances of Property, Plant and Equipment account of

62,694,826.51 is unreliable due to: (1) the discrepancy
amounting to
2,968,931.06 noted between the
balances of the Property, Plant and Equipment account and the
submitted Report on the Physical Count of Property, Plant and
Equipment for CY 2013; and (2) the inclusion of unserviceable
properties totaling 863,299.67. Also, the year-end balance of
the Real Property Tax and Special Education Tax Receivables
totaling 28,204,571.18 for CY 2013 is doubtful due to the failure
of the Municipal Accountant to make the necessary adjustments.
7.
Morong
Qualified
The Municipality failed to set-up the Real Property Tax (RPT) and
Special Education Tax (SET) Receivables at the beginning of the
year.
Failure of the Municipality to conduct the physical count of its

property with net book value of 119,647,391.32 at year-end and
to substantiate the details of property worth 30,048,478.13
have rendered the recorded balances of the Property, Plant and
Equipment (PPE) accounts doubtful and their existence and
condition could not be fully ascertained.
Property, Plant and Equipment accounts with a net book value of

327,410,924.03 which represent 60% of the total assets,
cannot be ascertained due to unreconciled balance of
311,837,080.70 between the general ledger and inventory
report and incomplete property and accounting records and
other related records.
Setting up of the Real Property Tax and Special Education Tax

Receivables was unreliable due to the recording of the
Receivables at the start of the year was based on the estimated
taxable assessed value of real property and not on actual
receivables from the taxpayers.
Reliability and correctness of year-end balance of the Cash in

Bank accounts of 107,012,550.02 is doubtful due to: a)
discrepancies of 14,190,420.56 between the general ledger
and cashbooks; b) various reconciling items which remained
unadjusted in the books; and c) absence of supporting debit and
credit memoranda and other valid reconciling items from the
depository banks to effect the necessary adjustment.
The reliability and correctness of year-end balances of the Cash

in Bank accounts of 49,265,251.62 is doubtful due to the
discrepancies of 3,268,058.93 between the general ledger and
cashbooks and the absence of Bank Reconciliation Statements
for the Municipalitys depository accounts.
Real Property Tax and Special Education Tax Receivables setup during the year amounting to 65,795,198.20 and
32,897,599.10, for General Fund and Special Education Fund,
8.
9.
10.
Pililia
Rodriguez
San Mateo
Qualified
Qualified
691
LGU
Audit
Opinion

respectively, were recorded based on estimated Real Property
Tax receivables for CY 2013 instead of the Municipalitys
Certified List of Taxpayers.
Property, Plant and Equipment having a net book value of

418,802,586.91 was not supported with a complete Inventory
Report to support its existence, thus validity, correctness and
fairness of presentation of the account balance in the financial
statements were doubtful.
Year-end balance of Loans Payable account of 169,268,361.14

is doubtful due to the discrepancy amounting to 12,073,712.76
noted on the balance of outstanding loan payable to the Land
Bank of the Philippines presented in the Municipalitys books of
accounts and bank records.
11.
Tanay
Qualified
The correctness and reliability of the Cash in Bank Local

Currency Current Accounts totaling 109,074,572.64 for CY
2013 could not be ascertained due to the recurring unadjusted
and doubtful reconciling items presented in the Bank
Reconciliation Statements amounting to 3,335,050.12 and
P(1,993,307.69) per Books and per Bank respectively. The
correctness and existence of the recorded balances of the
Property, Plant and Equipment accounts totaling
510,632,999.60 for CY 2013 could not be ascertained due to
(a) the continuous failure of the Municipal Government to conduct
physical inventory of its properties and submit the complete
physical inventory report and (b) incomplete property records
maintained by the General Services Officer.
12.
Taytay
Qualified
Estimates were again used in setting-up the Real Property Tax

(RPT) and Special Education Tax (SET) Receivables at the
beginning of the year, rendering the accuracy and validity of the
recorded balances of the above Receivables as of December
31, 2013 of 94,895,476.89 and 94,440,785.72, respectively,
doubtful; and
The recorded balances of the Property, Plant and Equipment

(PPE) accounts with a net book value of 676,917,485.80 at
year-end is doubtful and their existence and condition could not
be fully determined due to: continued failure of the Municipality to
conduct the physical count of its properties; unreliable and
incomplete Property, Plant and Equipment Ledger Cards; nontransfer of Public Infrastructures to the Registry of Public
Infrastructures; cost of the destroyed public market of
17,902,908.91 remains in the books of accounts; and nonmaintenance and/or incomplete
property records and
Acknowledgement Receipt of Equipment.
The year-end balances of Real Property Tax and Special

Education Tax Receivables of 6,710,323.81 each or a total of
13,420,647.62 are unreliable, since the amounts set-up at the
beginning of the year were based on estimates instead of the
certified list of taxpayers and the amount of tax due and
collectible from each.
The accuracy and validity of the recorded balances of the

Inventories and Property, Plant and Equipment accounts with a
13.
Teresa
Qualified
692
LGU
Audit
Opinion

book value of 4,298,966.83 and
100,045,366.43,
respectively, at year-end could not be fully ascertained due to
incomplete physical count of inventories and properties and
unreliable inventory reports and inadequate stock ledger cards,
stock cards, property cards and Property Acknowledgement
Receipt (PAR).
Quezon
1.
Agdanganan
2.
3.
4.
5.
Alabat
Atimonan
Buenavista
Burdeous
Qualified
Qualified
Qualified
The existence and valuation of the Property, Plant and

Equipment balance of 9,891,994.37 could not be ascertained
due to the failure of the Municipality to complete the conduct of
physical count of its property and to maintain property cards and
subsidiary ledgers for each category of PPE.
Other Assets balance of 266,847.00 which has been in the

books for more than 15 years is of doubtful validity for lack of
documentation.
The balance of the Property, Plant and Equipment (PPE) of

164,272,639.46 was unreliable due to the absence of the
Report on the Physical Count of PPE and non-maintenance of
subsidiary records by the accounting unit and stock
cards/property cards by the General Services Officer.
The Work/Other Animals account amounting to 249,500.00

which has been dormant for so many years was not supported
with pertinent records such as individual subsidiary ledgers and
other data, hence, rendered the account balance doubtful.
Land Improvements, Electrification, Power and Energy

Structures, Office Buildings, School Buildings, Hospitals and
Health Centers, Markets and Slaughterhouses, and Other
Structures accounts totaling 92,704,953.74 were not provided
with depreciation, resulting in the understatement of the
corresponding expense accounts and overstatement of the
affected PPE accounts.
Procurement of various office supplies and materials totaling

2,620,380.28 were directly recorded in the books as expense,
hence, overstating the related expense accounts in the amount
of the unused or unissued supplies and materials as of yearend.
The balance of the Property, Plant and Equipment of

32,314,773.81 as of year-end, could not be ascertained due
to the absence of the Report on the Physical Count of Property,
Plant and Equipment (RPCPPE) and updated property and
accounting records.
Real Property Tax (RPT)/Special Education Tax Receivables

(SET) and Deferred Real Property Tax income were not set up
at the beginning of the year, thus, said accounts were
understated by 1,949,774.40 per Report on Real Property Tax
Assessment Roll submitted to the province.
693
LGU
6.
7.
8.
Calauag
Candelaria
Catanauan
9.
10.
Dolores
Gen. Luna
11.
12.
Gen. Nakar
Guinayangan
13.
Gumaca
Audit
Opinion
Unqualified
Unqualified
Qualified
The valuation and existence of the office equipment, furniture

and fixtures and machineries and equipment procured in 2011
and prior years with book value of 22,368,879.65 could not be
ascertained due to the failure of Management to complete
physical inventory and the records of the Treasury and
Accounting Offices were incomplete.
The account, Deposit on Letter of Credit is overstated by

3,807,942.77, while the account, Machineries and Equipment,
is understated by same amount due to the failure of
Management to record receipt of equipment for which the Letter
of Credit was placed.

Equipment (PPE) with a net book value of 111,508,263.68
could not be ascertained due to the failure of the Municipality to
conduct physical inventory during the year as well as to prepare
and maintain property cards and subsidiary ledgers for each
category of PPE.
Dormant/unexpended balances of various trust receipts from

national agencies and other local government units, and income
due the national agencies totaling 624,072.52 as of year-end
were not reverted to the National Treasury.
Unqualified
Qualified

Equipment (PPE) with a net book value of 14,151,268.48
conduct physical inventory during the year as well as to prepare
and maintain property cards and subsidiary ledgers for each
category of PPE.
Qualified
The balances of the PPE accounts per accounting records

totaling 62,170,873.89 could not be reconciled due to noncompletion of physical inventory and lack of property and
accounting records, rendering the account balances unreliable.
Seven parcels of land with assessed value of 1,862,150.00

remained untitled in the name of the Municipality, contrary to
Section 148 of COA Circular No. 92-386.
Direct expense method was used in the purchase and issuance

of office supplies and materials costing 2,922,722.39 instead
of the Perpetual Inventory method, resulting in the misstatement
of the inventory and related expense accounts in the financial
statements. Likewise, issuances were not properly controlled
and supported with Requisition Issue slip and Summary of
Supplies and Materials Issued exposing such items to possible
misuse/misappropriation.
Qualified

164,006,910.60 was unreliable due to incomplete physical
inventory and non-maintenance of PPE Ledger Cards and
Property Cards by the Municipal Treasurer.
694
LGU
14.
15.
16.
Infanta
Jomalig
Lopez
Audit
Opinion
The balance of the Livestock Inventory account of 444,614.25

could not be ascertained because of the absence of physical
count of inventory and stock/ledger cards.
The Breeding Stocks account is understated by 100,000.00

because of the error in recording the cattle under the Cattle
Dispersal Project in CY 2012 as expense instead of Breeding
Stocks account.
The Real Property Tax and Special Education Tax Receivables

set up at the beginning of the CY 2013 were unreliable due to
the failure of the Municipal Assessor to submit to the Municipal
Treasurer the complete and updated Assessment Roll.
The balance of the Due to Other NGAs account was overstated

by 4,106,841.34, resulting from the erroneous recording of
various liquidations/disbursements for Salintubig projects in the
Trust Fund totaling 3,663,461.34 and Priority Development
Assistance Fund (PDAF) totaling 443,380.00 in the General
Fund to the Construction in Progress account.
Unqualified
Qualified
17.
18.
Lucban
Macaleleon
Qualified
The balances of RPT/SET Receivables as of December 31,

2013 totaling 6,304,238.12 are unreliable due to absence of
supporting schedule of taxpayers from whom the amounts are
collectible.
19.
20.
21.
Mauban
Mulanay
Padre Burgos
Qualified
The existence and valuation of Property, Plant and Equipment

(PPE) balance of 24,494,682.46 as of December 31, 2013
complete the conduct of physical inventory of its property, plant
and equipment during the year as well as to prepare and
maintain property cards and subsidiary ledgers for each
category of PPE; and the ownership and valuation of the Land
account amounting to 5,363,950.00 is questionable due to
unreconciled reports from the offices of the Municipal
Accountant and Municipal Assessor.
22.
Pagbilao
Qualified
The RPT and SET Receivables amounting to

54,845,366.22 as of year-end was unreliable because the
Municipal Accountant failed to set up Real Property Tax (RPT)
Receivable and Special Education Tax (SET) Receivable for
Calendar Year 2013 due to non- submission of the certified list
of taxpayers by the Municipal Treasurer.
Various school supplies already issued to the different schools

were still carried in the books, thus overstating the Other
Supplies Inventory account balance and understating the

Other Supplies Expenses by 2,528,043.00 as of yearend.
695
LGU
23.
24.
25.
26.
27.
28.
29.
30.
31.
32.
33.
34.
35.
Panulukan
Audit
Opinion
Qualified
Patnanungan
Perez
Pitogo
Plaridel
Polilio
Quezon
Real
Sampaloc
San Andres
San Antonio
San Francisco
San Narciso
Qualified
Qualified
The balances of the Property Plant and Equipment of

32,314,773.81 as of year-end could not be ascertained due to
the absence of the Report on the Physical Count of Property,
Plant and Equipment (RPCPPE) and updated property and
accounting records.
The Real Property Tax (RPT)/Special Education Tax

Receivables (SET) and Deferred Real Property Tax income set
up at the end of the year was understated by 18,408.28
since the set up was not based on certified list of Taxpayers
with the amount due and demandable.

Equipment (PPE) totaling 16,174,707.31 could not be
ascertained due to the failure of the Municipality to complete the
conduct of physical inventory of its property, plant and equipment
during the year as well as to prepare and maintain property cards
and subsidiary ledgers for each category of PPE;
The balances of RPT/SET Receivables as of December 31, 2013

totaling 5,878,947.04 are unreliable due to absence of
supporting schedule of taxpayers from whom the amount is
collectible; and
The valuation and existence of office equipment, furniture and

fixtures, machineries and equipment and other property plant
and equipment of 2,369,926.43, 749,330.48 and
272,690.00, respectively, could not be ascertained due to the
failure of Management to complete the physical count of
properties and the records of the Treasury and Accounting
Offices were incomplete.
The balances of Due from and Due to Other Funds accounts

are unreliable due to the failure of the Municipal Accountant to
effect the necessary corrective entries for erroneous recording
of transactions totaling 1,111,788.30.
Property, Plant and Equipment Accounts totaling

99,569,800.76 and per physical count of 74,124,449.70
showed a difference of 25,445,351.06, which could not be
reconciled due to non-completion of physical inventory and lack
of property and accounting records rendering the account
unreliable.
Cash advances to Officers and Employees totaling

1,517,879.25 remained unliquidated as of year-end, resulting
in the understatement of the affected expense accounts.
696
LGU
Audit
Opinion
Due to and from Other Funds account balances as of December

31, 2012 under the General and Trust Funds were not
reconciled, with a difference of 203,427.59 thus, rendering
said account balances doubtful.
36.
Sariaya
Qualified
The valuation and existence of Office Equipment, Furniture and

Fixtures and Machineries and Equipment procured prior to 2011
totaling 23,016,945.39 and 14,681,172.83, respectively, or a
total of 37,598,118.22 could not be ascertained due to the
failure of the Municipality to complete the physical inventory and
incomplete records of the Treasury and Accounting Offices.
37.
Tagkawayan
Qualified

139,006,594.01 was unreliable due to: a) balance of PPE per
Report on Physical Count of Property, Plant, and Equipment
(RPCPPE) was not reconciled with the general ledger with a
difference of 30,297,084.29, b) inclusion of unserviceable
properties valued at 2,011,018.26, and c) incomplete physical
inventory. In addition, there were no inventory reports for Land
and Land Improvements.
38.
39.
Tiaong
Unisan
Unqualified
Qualified
Existence and valuation of PPE totaling 51,228,528.03 could

not be ascertained due to the failure of the Municipality to
complete the conduct of physical inventory of its property, plant
and equipment during the year as well as to prepare and
maintain property cards and subsidiary ledgers for each
category of PPE.
Balances of Real Property Tax(RPT)/Special Education

Tax(SET) Receivables and Deferred Real Property
Tax(RPT)/Special Education Tax(SET) Income are overstated
by 9,495,301.60 each due to the inclusion of delinquent taxes
and penalties prior to the effective date of NGAS on January 1,
2002 totaling 6,726,837.46 and penalties from delinquent
taxes from CY 2002 to 2013 totaling 12,263,765.74.
Region IV-B -MIMAROPA

Mindoro Occidental
1. Abra de Ilog
2. Calintaan
3. Looc
Unqualified
Unqualified
Unqualified
4.
5.
Lubang
Magsaysay
Unqualified
Qualified
Existence and valuation of the Property, Plant and Equipment

valued in the books at 42,171,738.83 was doubtful due to the
failure of the Municipality to complete the physical inventory,
submit inventory report and the non-maintenance of perpetual
inventory records.
6.
7.
Mamburao
Paluan
Adverse
Property, Plant and Equipment (PPE) accounts amounting to

176,063,385.24, net of accumulated depreciation, could not be
ascertained due to failure of the Municipality to conduct physical
inventory and to maintain perpetual inventory records.
697
LGU
Audit
Opinion
Barangay roads and Farm to Market Roads totaling

25,875,404.84 were recorded in the books as Land
Improvement.
Construction in Progress totaling 42,979,945.02 was not

supported with subsidiary ledgers and 28,804,079.42 thereof
remained dormant for four years.
Reconciling items and stale checks totaling 477,214.50 and

1,193,519.30, respectively, remained unadjusted in the books.
Loans Payable Domestic and Interest Expense account

balances were overstated by 2,142,297.28 and 321,762.12,
respectively.
The reported income was overstated by 18,864,975.00 for

treating the funds assistance from various National Government
Agencies as income in the General Fund books.
8.
Rizal
Qualified
Existence, validity and correctness of Property, Plant and

Equipment (PPE) totaling 32,313,994.11 is doubtful due to the
failure of the Municipality to conduct physical inventory and to
reconcile accounting and property records.
9.
Sablayan
Qualified
Validity, existence and correctness of Inventories and Property,

Plant and Equipment (PPE) valued in the books at
ascertained due to the failure of the Municipality to conduct
physical inventory and render reports thereon.
10.
San Jose
Qualified
Reliability of the Property, Plant and Equipment account costing

340,566,058.08 could not be ascertained due to nonmaintenance and non-reconciliation of property cards and PPE
ledger cards and the absence of inventory report.
11.
Sta. Cruz
Qualified
Failure of the Municipality to conduct physical inventory, submit

the report thereon and non-maintenance of property cards
caused the non-reconciliation of GSO and Accounting records
thereby affecting the reliability of PPE account balance of
58,351,044.40 as of December 31, 2013.
Mindoro Oriental
1. Baco
Qualified
The accuracy and validity of Property, Plant and Equipment

account balances of 67.55 million could not be ascertained
due to the continuous failure of the Municipality to conduct a
complete physical inventory of Property, Plant and Equipment,
prepare the Report on the Physical Count of Property, Plant and
Equipment and reconcile the results thereof with accounting
records. Moreover, depreciable property totaling 35.54 million
was not provided with depreciation.
2. Bansud
Qualified
The accuracy, validity and reliability of the PPE account balance

of 99.95 million (excluding Construction in Progress of
26.10million) could not be ascertained due to the continuous
failure of the Municipality to complete the physical inventory of
property and submit report thereon.
698
3. Bongabong
Audit
Opinion
Qualified

of 156.25 million could not be ascertained due to the
continuous failure of the Municipality to complete the physical
inventory of property and submit report thereon.
4. Bulalacao
Qualified

of 55.58 million(excluding Construction in Progress of 43.52
million) could not be ascertained due to the continuous failure of
the Municipality to complete the physical inventory of property
and submit report thereon.
5. Gloria
Qualified
The accuracy of the balances of Real Property Tax (RPT)

Receivable and Special Education Tax (SET) Receivable
accounts as of December 31, 2013 totaling 103,533.56 and
failure of the Accounting Department to fully established at the
beginning of the year the RPT and SET Receivables based on
the Real Property Tax Account Register/Taxpayer index card.
Moreover, the accuracy and validity of Property, Plant and
Equipment account balances of 106.82 million could not be
ascertained due to the continuous failure of the Municipality to
conduct a complete physical inventory of Property, Plant and
Property, Plant and Equipment and reconcile the results thereof
with accounting records.
6. Mansalay
Qualified
The accuracy and validity of the Property, Plant and Equipment

(PPE) account balance of 153.16 million could not be
ascertained due to failure to conduct physical inventory, submit
report thereon and lack of property records, non-application of
depreciation to depreciable property totaling 37.63 million and
inclusion of unserviceable property worth 8.2 million.
Unqualified
Qualified
The accuracy and reliability of the balance of Real Property Tax

and Special Education Tax Receivables of 5.49 million and
1.38 million, respectively could not be ascertained due to
setting up of receivables based on estimates instead of the actual
amount due and collectible.
9. Pola
Qualified
The accuracy of the balances of Real Property Tax (RPT)

Receivable and Special Education Tax (SET) Receivable
accounts as of December 31, 2013 totaling 87,311.88 and
failure of the Accounting Department to fully established at the
beginning of the year the RPT and SET Receivables based on
the Real Property Tax Account Register/Taxpayer index card.
Moreover, the accuracy and validity of Property, Plant and
Equipment account balances of 171.48 million could not be
ascertained due to the continuous failure of the Municipality to
conduct a complete physical inventory of Property, Plant and
Property, Plant and Equipment and reconcile the results thereof
with accounting records.
10. Puerto Galera
Qualified

LGU
7. Naujjan
8. Pinamalayan
699
LGU
Audit
Opinion

records.
11. Roxas
Qualified

of 70.48 million could not be ascertained due to the continuous
failure of the Municipality to complete the physical inventory of
property and submit report thereon. Moreover, the loan balance
per book of the Municipality of 6.45 million did not reconcile
with the loan balance per bank of 7.93 million.
12. San Teodoro
Qualified

records. Moreover, depreciable property totaling 23.02 million
was not provided with depreciation.
Unqualified
Qualified
The recorded Property, Plant and Equipment (PPE) with net book
value of 53,910,617.84 could not be relied upon due to failure
to conduct physical inventory and doubtful validity of Cash-InBank, Current Account amounting to 7,953,538.87 due to
unreconciled difference of 1,807,515.43 as against the
cashbook balance and 1,304,626.58 as against the bank
statement balance.
3. Gasan
Qualified
The Municipality continuously failed to conduct periodic physical

inventory of its Property, Plant and Equipment amounting to
49,109158.39, net of accumulated depreciation thus existence,
condition, whereabouts and the valuation of the PPE account
could not be ascertained as of year-end.
4. Mogpog
Qualified
Validity, existence and correctness of Property, Plant and

Equipment (PPE) account with book value of 51,715,975.28
could not be ascertained due to failure of the Agency to submit
physical inventory and incurrence of cash deficit of
6,030,668.73, thus there is a risk that it may be subjected to
legal implications in case it would be unable to meet its
obligations.
5. Santa Cruz
Qualified
Reliability and validity of Property, Plant and Equipment (PPE)

account totaling 127,661,023.95, net of accumulated
depreciation remained doubtful and cannot be ascertained due to
continued failure to complete the physical inventory taking and
inclusion of unserviceable/obsolete property amounting to
8,627,172.79.
13. Socorro
14. Victoria
Unqualified
Unqualified
Marinduque
1. Boac
2. Buenavista
6. Torrijos
Unqualified
700
LGU
Audit
Opinion
1.
Aborlan
Qualified
The balance of Property, Plant, and Equipment (PPE) account

with net book value of 42,839,194.18 in all funds was not
supported by complete and accurate Inventory Report and
property/subsidiary ledger cards, rendering the existence, validity
and correctness of the account doubtful.
2.
Agutaya
Qualified

ascertained due to the inadequacy of inventory records and
absence of physical count and reconciliation. Also, the account
is overstated by 14,408,247.66 due to inclusion of public
infrastructures and completed projects under construction in
progress account in the amount of 3,588,407.10 and
3.
Araceli
Qualified
The existence of property, plant and equipment with net book

value of 804,445.89 as of December 31, 2013 is doubtful
because the location of said property and the persons
accountable thereto cannot be determined at the time of the
physical count as the issuances of these property are not
properly receipted.
4.
Balabac
Disclaimer
Due to the failure of the Municipality to submit its accounts,

including the Financial Statements for the year 2013, we were
not able to conduct a financial audit and hence, we cannot
express an opinion.
5.
Bataraza
Qualified
The Municipal Treasury Office was not able to collect the full
amount of Real Property Tax (RPT) and Penalties due from Coral
Bay Nickel Corporation amounting to 398,950,121.68 for the
years 2008 to 2013, contrary to Sections 233 and 235 of
Republic Act No. 7160, resulting to accumulation of doubtful RPT
receivables and thereby casting doubt on the accuracy and
reliability of total receivables as of December 31, 2013.
6.
Brookes Point
Qualified
The validity, existence and correctness of the agencys Property,

Plant and Equipment with a total book value of 97,657,080.70
(exclusive of Land and Construction-in-progress) as of December
31, 2013 could not be ascertained due to the inability of
management to conduct physical inventory thereof and the
absence of complete inventory reports to support and reconcile
with the balances reflected in the financial statements. PPE items
totaling 50,200,379.92 remained unidentified as of year-end.
7.
8.
Busuanga
Cagayancillo
Unqualified
Qualified
The validity, existence and accuracy of Property, Plant and

Equipment valued at 1,751,970.24 (excluding land & land
improvement, public infrastructure and construction-in-progress)
in all funds as of December 31, 2013 could not be fully
ascertained due to incomplete inventory and failure of the
Municipality to maintain subsidiary ledgers, and reconcile the
physical count with the accounting records as required by NGAS
Manual rules and regulations.
Palawan
701
9.
Coron
Audit
Opinion
Qualified
10.
Culion
Qualified
The Property, Plant and Equipment account is overstated by

30,609,367.31 due to the continuous failure of the Municipal
Accountant to drop from the books the demolished buildings.
11.
Cuyo
Qualified
The validity, existence and accuracy of the Property, Plant and

Equipment account with carrying value of 15,442,427.32 and
represents 26.8% of the agencys total assets, was doubtful due
to the absence of physical inventory taking thus, the physical
existence and actual condition of assets could not be
ascertained.
12.
Dumaran
Qualified
The balance of Property, Plant and Equipment (PPE) account

with net book value of 53,551,185.16 in all funds was not
supported by complete and accurate Inventory Report and
property ledger cards, rendering the existence, validity and
correctness of the account doubtful. Moreover, the account was
overstated by 9,689,792.00 of the cost of undelivered heavy
equipment.
13.
El Nido
Qualified
The validity, existence and accuracy of the Property, Plant and

Equipment (PPE) of the Municipality of El Nido totaling
92,356,336.28 could not be ascertained due to failure of the
municipality to conduct the physical inventory of all its property.
14.
Kalayaan
Qualified
The existence of Property, Plant and Equipment (PPE) account

with net book value of 804,445.89 as of December 31, 2013 is
doubtful because the location of said property and the persons
accountable thereto cannot be determined at the time of the
physical count.
15.
Linapacan
Qualified
The Advances to Officers and Employees account balance

4,422,612.59 are doubtful due to overstatement of cash
advance due to unliquidated cash advances for travels and other
special undertakings. The validity of the Cash in Bank account
totaling 19,982,566.96 is also unreliable due to failure of the
accountant to submit Monthly Bank Reconciliation Statement.
16.
Magsaysay
Qualified

ascertained due to the inadequacy of inventory records and
absence of physical count and reconciliation. Also, the account
is overstated by 10,531,131.79 due to inclusion of public
infrastructures and completed projects under construction in
progress account in the amount of 5,214,006.84 and
17.
Narra
Qualified
The balance of Cash in Vault account amounting to

19,930,173.91 as of December 31, 2013 cannot be relied upon
due to non-preparation of updated Cashbook-Cash in Treasury in
the Municipal Treasurers Office and its non-reconciliation with
the General Ledger in the Municipal Accountants Office at least
quarterly, thereby casting doubt on the balance.
LGU
The Property, Plant and Equipment account is overstated by

5,571,997.22 due to the continuous failure of the Municipal
Accountant to drop from the books the demolished buildings.
702
18.
Quezon
Audit
Opinion
Qualified
19.
Rizal
Qualified
The validity, existence and correctness of the agencys Property,

Plant and Equipment with a total book value of 66,762,190.53,
excluding Land valued at 2,262,703.05, as of December 31,
2013 could not be ascertained due to the inability of management
to conduct physical inventory thereof and the absence of
complete inventory reports to support and reconcile with the
balances reflected in the financial statements.
20.
Roxas
Qualified
The validity, correctness and fairness of presentation of Property,

Plant and Equipment (PPE) aggregating to 202,722,516.73 in
all funds as of December 31, 2013 could not be fully ascertained
due to the absence of report on the physical count; properties
burned by fire in CY 2009 and those that were demolished and
fully depreciated totaling 29,683,085.12 were still included in
the account; 7,723,364.31 were unidentified properties and
2,093,337.10 pertains to properties not supported with
property/subsidiary ledger cards.
Moreover, account balances of Real Property Tax (RPT) and

Special Education Tax (SET) Receivables as of December 31,
2013 amounting to 3,949,081.32 and 9,288,163.43,
respectively, are inaccurate and unreliable due to incorrect
recording of RPT/SET collections, non-establishment of
RPT/SET receivables in CY 2012 and absence of Certified List of
Taxpayers.
The Property, Plant and Equipment totaling to 8,890,122.66

could not be identified and validated due to absence of related
accounting records, thereby casting doubts on the correctness of
the reported balance as of December 31, 2013. The correctness
of the year-end balances of PPE could not be ascertained as well
for lack of reconciliation of the Inventory Report with the GSO
and Accounting records and the erroneous computation of
depreciation of various PPEs which resulted in the overstatement
of the accumulated depreciation aggregating 2,916,560.86.
Moreover, receivables totaling 3,400,446.83 could not be

substantiated and validated due to insufficiency of related
documents and accounting records thereby rendering the
reported balances of various receivable accounts unreliable.
LGU
21.
San Vicente
Qualified

account with net book value of 30,848,591.02 as of December
31, 2013 could not be ascertained because it was not supported
by complete and accurate inventory report and property ledger
cards.
22.
Sofronio
Espaola
Qualified
The agencys failure to conduct a physical count of its Property,

Plant and Equipment valued in the books of 20,970,660.92,
excluding Land and Construction in Progress valued at
11,809,279.33 as of December 31, 2013, representing 19.95%
of the total assets.
23.
Taytay
Qualified
The balance of Property, Plant and Equipment (PPE) account

with net book value of 105,122,753.52, in all funds could not be
ascertained and relied upon due to incomplete physical count on
these properties, failure to maintain updated supply, property or
703
LGU
Audit
Opinion

equipment ledger cards and stock property cards, prepare
reconciliation between Accounting and General Service records
and prepare and submit inventory reports thereon.
Romblon
1.
Alcantara
Qualified

18,088,167.76 as of December 31, 2013 in all funds were not
supported by complete and accurate Report on the Physical
Count of PPE (RPCPPE) and property/ PPE ledger cards,
rendering the existence, validity and correctness of the account
balance doubtful.
Cash in Bank-Local Currency, Current Account (LCCA) totaling

3,710,385.11 is unreliable and inaccurate due to the presence
of long dormant unreconciled difference appearing three
depository accounts under the General, Special Education and
Trust Funds; and
The Municipal Accountant continuously failed to set up Real

Property Tax Receivable and Special Education Tax Receivable
at the beginning of the year, thus understating the reported total
receivables and deferred income accounts in the financial
statements at year end.
2.
Banton
Qualified
The existence, validity and correctness of PPE valued at

14,864,886.86 could not be established and the required
reconciliation with the accounting records could not be
undertaken due to the failure of the Municipality to conduct the
physical count and to submit the RPCPPE to the Audit Team.
3.
Cajidiocan
Qualified
The net book values of PPE of 26,942,028.01 and Inventory

Items of 50,750.00 as of December 31, 2013 are unreliable as
to valuation and to their existence due to the failure of the
management to conduct the physical inventory of supplies and
property and submit the corresponding RPCI and RPCPPE. No
adjustment representing the cost of PPE lost thru fire in 2010
was made on the account, thereby overstating it by
6,088,747.04 at year end.
4.
Calatrava
Qualified
Physical count of PPE was not conducted, thus the correctness

of the account balance amounting to 46,744,059.64 which
represents 64.70% of the total assets of the Municipality as of
December 31, 2013 was unreliable.
5.
Concepcion
Qualified
The existence, validity and correctness of Inventories and PPE

valued at 344,821.19 and 21,711,962.07, respectively could
not be established and the required reconciliation with the
accounting records could not be undertaken due to the failure of
the Municipality to conduct the physical count and to submit the
RPCI and RPCPPE to the Audit Team.
Delayed and non-submission of Bank Reconciliation Statements

(BRS) for LBP and PNB accounts, respectively, resulted in net
discrepancy between the adjusted balances per BRS and
balances per general ledgers amounting to 5,106,155.43, thus
the accuracy of Cash in Bank-LCCA totaling 14,694,718.37
presented in the balance sheet as of December 31, 2013 is
704
LGU
Audit
Opinion

compromised.
6.
Corcuera
Qualified
The unreconciled discrepancy of 2,792,188.06 between the

balances per books and per RPCPPE in the General Fund and
the non-submission of RPCPPE in the Special Education Fund,
resulted in the non-determination of the accuracy and
completeness of PPE account totaling 20,254,551.72.
7.
Ferrol
Adverse
Inventories and PPE amounting to 403,911.25 and

18,221,514.69, respectively, as of December 31, 2013 in all
funds were not supported by complete and accurate RPCI and
RPCPPE and property/PPE ledger cards, rendering the
existence, validity and correctness of the account balance
doubtful.
Various depreciable
overstated as in the
continuously failed to
overstating the PPE
account.
Cash in Bank LCCA totaling 8,772,230.08 is unreliable due to

the continuous failure of the Municipal Accountant to update the
monthly bank reconciliation statements for CYs 2008 to 2013,
despite prior years audit recommendation.

Property Tax/Special Education Tax Receivables at the
beginning of the year, thereby, understating the receivable
account as well as the deferred income account.
Public Infrastructures account amounting to 7,188,460.44 were

not closed to the Government Equity account at year end, thus
the balances of these accounts as of December 31, 2013 were
overstated and understated, respectively, by same amount.
Cash Advances totaling 6,844,084.41 remained unliquidated as

of December 31, 2013, resulting in overstatement of receivable
and equity accounts and understatement of the affected
expenses in the years they were incurred.
Inventories and PPE amounting to 6,077,072.70 and

30,953,392.86, respectively, as of December 31, 2013 in all
existence, validity and correctness of the account balances
doubtful.
Cash in Bank-LCCA totaling 14,465,594.07 is unreliable due to

the failure of the Municipal Accountant to update the monthly
bank reconciliation statements for CY 2013.
The reliability of the net book values of Property, Plant and

Equipment of 16,464,541.93 and Inventory items at
264,454.00 as of December 31, 2013 could not be ascertained
as to existence and valuation due to the unreconciled
discrepancy of 342,034.54 between the balances per books
8.
9.
Looc
Magdiwang
Qualified
Qualified
705
PPE totaling 8,528,628.64 was still

past years as the Municipal Accountant
provide allowance for depreciation, thus,
account as well as Government Equity
LGU
Audit
Opinion

and RPCPPE for all Funds and due to non-conduct of complete
physical count and submission thereon of corresponding RPCI
and property and ledger cards.
10.
11.
12.
Odiongan
Romblon
San Agustin
Qualified
Qualified
Qualified
The accuracy and reliability of the Cash in Bank Local

Currency, Current Account balance amounting to
17,441,442.75 as of December 31, 2013 could not be
ascertained due to non-submission of Bank Reconciliation
Statements.
The existence, validity and correctness of Inventories and

Property, Plant and Equipment amounting to 1,438,325.32 and
110,557,629.73, respectively, as of December 31, 2013, could
not be established and the required reconciliation with the
accounting records could not be undertaken, for failure of the
Inventory Committee to prepare and submit the RPCI and
RPCPPE to the Audit Team.
The significant delay in the submission of Monthly Bank

Reconciliation Statements to the Office of the Auditor, thus
accuracy and reliability of the balances of Cash in Bank at the
end of each month cannot be ascertained.

Property Tax Receivable and Special Education Tax Receivable
at the beginning of the year, thus understating the reported total
receivables and deferred income accounts in the financial
statements at year end.
Property, Plant and Equipment of 30,212,317.88 and Inventory

items at 859,036.10 could not be ascertained as to existence
and valuation due to: (a) unreconciled amount between the
property records and accounting records; (b) absence of
property/stock cards and ledger cards; (c) absence of Table of
Computation of Depreciation; and (d) non-conduct of complete
physical count and submission thereon of corresponding RPCI;
and
The accuracy and reliability of the Cash in Bank-Local Currency,

Current Account balance of 9,960,697 could not be established
because Bank Reconciliation Statements submitted were
incomplete. Moreover, accumulation of the reconciling items
presented in the books remained unadjusted as of yearend due
to the absence of records to substantiate the transaction.
Failure to conduct the physical inventory taking and to submit the

RPCPPE to the Audit Team, thus the existence, validity and
reliability of PPE valued at 26,898,503.69 could not be
established and the required reconciliation with the accounting
records could not be undertaken.
Unrecorded Cash in Bank net reconciling items amounting to

1,160,988.15 in all funds, thus raising serious doubts on the
reported balance of the Cash in Bank Local Currency, Current
Account totaling 30,026,625.65. Reconciling items totaling
3,917,006.35 are hardly verifiable would be adjustments in the
books of accounts due to lack of substantial explanation, thus
casting doubt on their validity, accuracy and reliability.
706
LGU
Audit
Opinion
Priority Development Assistance Fund (PDAF) amounting to

1,250,000.00 remained unrecorded in the Trust Fund despite
bank fund transfer, resulting in understatement of Cash in Bank
LCCA and Due to NGA by same amount as of December 31,
2013.
13.
San Andres
Qualified
Failure to conduct physical inventory taking and to submit the

RPCI and RPCPPE to the Audit Team, thus the existence,
validity and reliability of Inventories and PPE valued at
431,286.17 and 17,960,450.40, respectively could not be
ascertained and the required reconciliation with the accounting
records could not be undertaken.
14.
San Fernando
Adverse
The existence, validity and correctness of PPE valued at

Municipality to conduct the physical count and submit the
corresponding RPCPPE to the Audit Team and the absence of
property/PPE ledger cards hampered the reconciliation of
property and accounting records.
Depreciable PPE totaling 42,020,976.42 was still overstated as

in the past years as the Municipal Accountant continuously failed
to provide allowance for depreciation, thus, overstating the PPE
account as well as the Government Equity account.
The reliability and accuracy of the balance of Cash in Bank

account totaling 40,590,738.14 as of December 31, 2013 could
not be established due to the continuous failure of the Municipal
Accountant to update the monthly bank reconciliation statements
for CYs 2007 to 2013 and the inclusion of unrecovered deposit at
the bankrupt/closed rural bank amounting to 1,342,805.57.
Real Property Tax and Special Education Tax Receivables as of

December 31, 2013 amounting to 3,820,483.62 and
3,814,789.48, respectively could be relied upon due to the
continuous failure of the OIC- Municipal Treasurer to furnish the
Municipal Accountant with Certified List of Taxpayers showing
the amount of taxes due and collectible for the year which is the
basis for the setting up of receivables.
Continuous failure of the responsible officials and employees to

submit its financial reports pertaining to years 1994 to 2002,
hence forwarding balances of all accounts were unreliable.
Property, Plant and Equipment (PPE) accounts with total cost of

29,526,469.32 is unreliable due to unreconciled difference
between results of physical count and book balances.
Various depreciable Property, Plant and Equipment totaling

4,362,423.06 was still overstated as in the past years as the
Municipal Accountant continuously failed to provide allowance for
depreciation, thus overstating the PPE account as well as
Government Equity Account.
Cash in Bank Local Currency, Current Account totaling

24,043,248.74 is unreliable due to the continuous failure of the
15.
San Jose
Adverse
707
LGU
Audit
Opinion

Municipal Accountant to update the monthly bank reconciliation
statements for CYs 2005 to 2013, despite prior years audit
recommendations.
16.
Sta. Fe
17.
Sta. Maria
Qualified
Qualified
The Municipal Accountant failed to set up Real Property Tax/

Special Education Tax Receivables at the beginning of the year,
thereby, understating the receivable account as well as the
deferred income account.
Cash Advances totaling 22,975,723.56 remained unliquidated

as of December 31, 2013, resulting in overstatement of
receivable and equity accounts and understatement of the
effected expenses in the years they were incurred.
Inventories and PPE amounting to 4,117,488.51 and

31,823,729.78, respectively as of December 31. 2013 in all
existence, validity and correctness of the account balances
doubtful.
Cash in Bank Local Currency, Current Account totaling

8,592,079.80 is unreliable and inaccurate due to inclusion of
stale checks totaling 125,102.82 in the reconciling items and
unidentified/unadjusted book reconciling items in the Bank
Reconciliation Statements.
PPE valued at 21,117,130.93 as of December 31, 2013 are

unreliable as to existence and valuation due to the failure of the
agency to conduct the physical count and submit the
corresponding RPCPPE and the absence of property and ledger
cards and other property records, hindered the reconciliation of
property and accounting records.
Real Property Tax Receivable as of December 31, 2013

amounting to 1,074,291.42 could not be relied upon due to
continuous failure of the Municipal Treasurer to furnish the
Municipal Accountant with Certified List of Taxpayers showing
the amount of taxes due and collectible for the year which is the
basis for the setting up of receivables.
Region V Bicol Region

Albay
1.
Bacacay
Qualified
Failure to conduct the physical inventory of its properties, plant

and equipment and submit a Report on the Physical Count of
Property, Plant and Equipment (RPCPPE), thus, the existence,
validity and propriety of the PPE accounts valued at
139,862,091.15, which constitute 39.50% of the total assets of
354,052,158.34, could not be ascertained and relied upon.
2.
Camalig
Qualified
The existence, accuracy and validity of the Agencys Property,

Plant and Equipment (PPE) accounts amounting to
107,687,211.70 as of December 31, 2013, which constitute
53.72 percent of the total assets of 200,474,035.96, could not
be ascertained due to failure of the local government unit to
708
LGU
Audit
Opinion

conduct physical inventory of its PPE and incomplete Property
Cards and Property, Plant and Equipment Ledger Card caused
by inadequacy of property and accounting records. Likewise,
long completed projects totaling 2,661,531.78 recorded as
Property, Plant and Equipment in the Trust Fund books were not
transferred to the General Fund, hence, these assets were not
provided with periodic depreciation, thus, overstating the PPE
and Government Equity account.
3.
Daraga
Qualified
Cash in Bank- LCCA and Cash in Bank- LCTD balances per

treasury book and accounting records differed by
10,504,105.07 and 1,000,000.00, respectively, or a total of
11,504,105.07, because the Accounting and Treasury Office
failed to regularly reconcile their books, thus, the existence and
accuracy of the total balance of Cash in Bank accounts as of
December 31, 2013 amounting to 171,828,942.71 could not be
ascertained. Property, Plant and Equipment (PPE) of the
Municipality valued at 40,840,997.98 were not subjected to
depreciation, thereby overstating the PPE and Government
Equity accounts as of December 31, 2013. PDAF allocated for
previous years totaling 15,396,773.10 which remained
unutilized as of December 31, 2013 were not reverted to the
unappropriated surplus of the General Fund of the National
Government and returned to the National Treasury. Likewise,
infrastructure projects amounting 24,600,000.00 funded by
PDAF received on March 15, 2013 to June 19, 2013 were
bidded and awarded even after the Supreme Court has ruled that
the 2013 and past years PDAF and CDF releases as
unconstitutional instead of returning the PDAF Funds to the
National Treasury, contrary to the ruling of the Supreme Court
under G.R. No. 208566, 208493 and 209251 dated November
19, 2013, thus, depriving the National Government from utilizing
the same to other priority developmental programs/projects.
4.
Guinobatan
Qualified
The existence, accuracy and validity of the Agencys Property,

Plant and Equipment (PPE) accounts amounting to
be ascertained due to failure of the local government unit to
conduct physical inventory of its PPE and incomplete Property
Cards and Property, Plant and Equipment Ledger Card caused
by inadequacy of property and accounting records. Likewise,
Property, Plant and Equipment and Government Equity accounts
are overstated for failure to provide depreciation to PPE valued at
10,884,662.72.
5.
Jovellar
Qualified
The correctness, existence and validity of the recorded balances

of Property, Plant and Equipment accounts amounting to
be ascertained due to: a) the repeated failure of the local
government unit to conduct physical inventory of its Property,
Plant and Equipment (PPE), and b) non-maintenance of
Property, Plant and Equipment Ledger Card.
6.
Malilipot
Qualified
Inability of the audit team to verify the validity and existence of

the agencys PPE accounts amounting to 39,985,422.72, net of
accumulated depreciation, equivalent to 41% of the LGUs total
709
LGU
Audit
Opinion

assets amounting to 98,490,120.48 due to the agencys failure
to conduct the year-end inventory thereof and to prepare and
submit a copy of the Report on the Physical Count of Property,
Plant and Equipment.
7.
Malinao
Qualified

the agencys PPE accounts amounting to 53,667,222.72, net of
accumulated depreciation, equivalent to 77% of the LGUs total
assets amounting to 69,289,573.05 due to the agencys failure
to conduct the year-end inventory thereof and to prepare and
submit a copy of the Report on the Physical Count of Property,
Plant and Equipment.
Completed public infrastructures amounting to 28,128,219.49

have not been transferred to the Registry of Public Infrastructures
thus resulting to the overstatement of the total assets and equity
of the agency as of year-end.
8.
Manito
Qualified
Property, Plant and Equipment (PPE) of the Municipality valued

at 4,311,808.25 were not subjected to depreciation, thereby
overstating the PPE and Government Equity accounts as of
December 31, 2013. PDAF allocated for previous years which
remained unutilized as of December 31, 2013 totalling
239,741.27 were not reverted to the unappropriated surplus of
the General Fund of the National Government and returned to
the National Treasury, contrary to the ruling of the Supreme
Court under G.R. No. 208566, 208493 and 209251 dated
November 19, 2013.
9.
Pio Duran
Qualified
Failure of the agency to conduct physical inventory taking on its

property totaling 60,765,938.30 or 69.33 percent of the total
assets and to submit the report thereon to the Auditor during the
year and the inadequacy of its records did not permit the team to
apply adequate alternative procedures to determine the validity of
the Property, Plant and Equipment accounts.
10.
Rapu-Rapu
Qualified
Property, Plant and Equipment (PPE) of the Municipality valued

at 9,753,138.22 were not subjected to depreciation, thereby
overstating the PPE and Government Equity accounts as of
December 31, 2013. PDAF funds allocated for previous years
which remained unutilized as of December 31, 2013 totaling
2,406,691.42 were not reverted to the unappropriated surplus
of the General Fund of the National Government and returned to
the National Treasury, contrary to the ruling of the Supreme
Court under G.R. No. 208566, 208493 and 209251 dated
November 19, 2013.
11.
Sto. Domingo
Qualified

12.
Tiwi
Qualified

the agencys PPE accounts amounting to 58,293,627.54
equivalent to 37% of the LGUs total assets amounting to
710
LGU
Audit
Opinion

157,602,556.38 as of December 31, 2013 due to the agencys
failure to submit a complete Report on the Physical Count of
Camarines Norte
1. Basud
Qualified
Existence for more than 10 years of undocumented receivables

totaling 1.061 million. Also the agency failed to conduct the
complete physical count of inventories and PPE valued in the
books at .487 million and 130.486 million, respectively.
2.
Capalonga
Qualified
The agency failed to conduct the physical inventory of its

Property, Plant and Equipment now valued at 97.531 million
(net of depreciation) or 72 per cent of the total assets. PPE
ledger cards were not maintained and due to lack of records, the
correctness and reliability of the balances of said accounts could
not be ascertained.
3.
Daet
Qualified
Delinquent accounts totaling 59.322 million were not booked up

resulting to understatement of asset and equity accounts and
there were no basis for setting up the current RPT receivables.
The agency failed to conduct inventory for CY 2013 and no

reports submitted thereon which resulted to unreconciled
property and accounting records, casting doubt in the reliability
and correctness of the PPE and inventories accounts valued at
231.770 million and 10.102 million respectively. Also, PPE
ledger cards were not maintained.
4.
Jose Panganiban
Qualified
Reconciliation of accounting and property records was not done

on PPE accounts valued in the books at 74.525 million (net of
depreciation) or 55 per cent of the total assets as of December
31, 2013. The submitted Report on the Physical Count of
Property, Plant and Equipment (RCPPE) did not contain relevant
information such as acquisition cost of each PPE listed, to allow
reconciliation.
5.
Labo
Qualified
The inventory committee failed to complete the conduct of the

physical count and non-reconciliation of property and accounting
records which reflected a difference of 11,480,655.83.
6.
Mercedes
Qualified
Delinquent accounts totaling 28.003 million were not booked up

resulting to understatement of asset and equity accounts and
there were no basis for setting up the current RPT receivables.
The agency failed to conduct inventory for CY 2013, thus it

resulted to unreconciled property and accounting records, casting
doubt in the reliability and correctness of the PPE accounts
valued at 114.297 million(net of depreciation). Also, PPE ledger
cards were not maintained.
The reliability of the balances of Cash in Bank-Local Currency

Current Account (111) totaling 17.264 million could not be
validated since the submitted Bank Reconciliation Statements
(BRS) were incomplete and inadequate; the balance of
outstanding cash advances from officers and employees in the
amount of 880,366.50 is doubtful because liquidation reports
particularly those granted prior to December 31, 2011 were not
7.
Paracale
Qualified
711
LGU
Audit
Opinion

completely submitted to the Auditor for validation; and loans
granted to Peoples Organization (POs) amounting to
575,000.00 was not booked up.
The correctness and reliability of the balances of account
Property, Plant and Equipment valued in the books at 108
million (net of accumulated depreciation) could not be assured
because the agency failed to conduct the physical inventory of
PPE; PPE ledger cards were not maintained; no depreciation
expenses were computed for the 38.5 million worth; completed
public infrastructures under Construction in Progress totaling
34.9 million were not closed to the appropriate asset accounts;
and equipment in the amount of 332,697.57 were not booked
up.
8.
9.
San Lorenzo Ruiz
Qualified
The accuracy and existence of the balances of account Cash In

Bank totaling 5,784,959.91 as presented in the financial
statements could not be ascertained due to non-presentation of
Monthly Bank Reconciliation Statements from March 2013 to
December 2013.
The agency did not prepare the Report on the Physical Count of
PPE and failed to conduct inventory for CY 2013. This resulted to
unreconciled property and accounting records, casting doubt in
the reliability and correctness of the PPE accounts valued at
34.940 million(net of depreciation).
San Vicente
Qualified
Cash in Bank account with an aggregate value of 4,080,296.05

could not be validated since the agency submitted only the partial
reports for CY 2013.
10. Santa Elena
Qualified
The agency failed to conduct the physical inventory of its

Property, Plant and Equipment now valued at 114,597,928.85
(net of depreciation) or 59 per cent of the total assets. Also, PPE
ledger cards were not maintained.
11. Talisay
Qualified
The Construction in Progress accounts totaling 18,724,767.85

were not transferred to the appropriate accounts upon
completion. Disbursements in the amount of 1,376,768.01 for
various expenses lacked adequate documentation.
12. Vinzons
Qualified
The Construction in Progress accounts totaling 17,692,751.97

were not transferred to the appropriate accounts upon
completion. Also, the management failed to apply perpetual
inventory method in recording and issuance of drugs/medicines,
including medical, dental and laboratory supplies totaling
2,101,077.45.
Qualified
The agency did not conduct a complete physical inventory of its

79,533,363.24. The inadequacy of the property records did not
permit us to apply adequate alternative procedures to determine
the fairness of presentation of these accounts.
Camarines Sur
1.
Baao
712
2.
Balatan
Audit
Opinion
Qualified
3.
Bato
Disclaimer
The Municipality failed to conduct physical inventory of its

Property, Plant and Equipment totaling 28,269,471.87 and the
existing records did not allow application of alternative
procedures, Moreover, the Accountant failed to submit
Disbursement Vouchers and their supporting documents
covering the payment totaling 8,276,247.95 for calendar year
2013 such that the validity, propriety and accuracy of the
recorded transactions could not be ascertained.
4.
Bombon
Qualified
The Municipalitys Inventories and Property, Plant and Equipment

(PPE) accounts carried in the balance sheet at 553,490.25 and
36,560,059.50 (net book value) which if combined, comprise
the 56% of the municipalitys total assets. The Audit Team
cannot ascertain the validity and reliability of the reported
Inventories and PPE valued in the book.
5.
Buhi
Qualified
The validity, existence and correctness of the recorded balance

of the agency property, Plant and Equipment accounts valued at
89,118,254.69 could not be ascertained because the agency
failed to submit a complete physical inventory report of its
property and reconcile the results of its physical count with the
accounting records.
Failure of the agency to submit the 304 disbursement vouchers

as of December 31, 2013 totaling 11,145,656.16.
LGU
The propriety and existence of the reported 48,658,681.85

year-end valuations of the Property, Plant and Equipment could
not be determined in view of the failure of Management to
conduct a complete physical inventory of all the property of the
Municipality during the year and the failure of the Accounting
Office to maintain ledgers for each asset.
6.
Bula
Qualified
The propriety and existence of the reported 60,908,825

valuations of the Property, Plant and Equipment (PPE) could not
be determined in view of the failure of the management to
conduct the physical count and the absence of the report on the
physical inventory of PPE as of December 31, 2013.
7.
Cabusao
Qualified
The Municipalitys Property, Plant and Equipment (PPE) is

carried in the balance sheet at net book value in the amount of
31,093,397.92 which is 54.95% of the municipalitys total
assets. The inadequacy of existing records did not permit us to
apply alternative audit procedures to determine the validity of the
balances of the accounts.
8.
Calabanga
Qualified
Inventory Report of PPE did not include Land and Land

Improvement amounting to 21,193,270.78 and Buildings
amounting to 12,280,257.88. Physical Count of Equipment,
Furniture & Fixtures and Motor Vehicles of the Municipality did
not reconcile with the balances of the accounting records as of
December 31, 2013. The total difference of PPE between the
report and books is 21,989,032.24.
Current Account-Cash in Bank per Books and per Bank

Statement showed a difference of 2,232,188.91 and Time
713
LGU
Audit
Opinion

Deposits per Bank Certificates and Book records also showed a
9.
Camaligan
Qualified
The LGU failed to submit the Report of Physical Inventory of

34,836,142.60, representing 56.9% of the LGUs Assets as of
December 31, 2013. The inadequacy of its records did not permit
validity of these accounts.
10.
Canaman
Qualified
Validity, existence and correctness of the recorded balances of

the agency Property, Plant and Equipment (PPE) accounts
valued at 49,891,577.49 could not be ascertained because the
report of Physical Count of PPE as of December 31, 2013 was
not reconciled with the books of accounts and the balance of
cash in bank was overstated by at least 785,571.89 due to nonrecording of reconciling items.
11.
Caramoan
Qualified

Property, Plant and Equipment totaling 63,689,454.71 and the
existing records did not allow application of alternative procedure.
12.
13.
Del Gallego
Gainza
Unqualified
Qualified
The propriety of the reported 9,726,626.96 year-end valuation

of the Property, Plant and Equipment (PPE) and its existence
could not be determined in view of the failure of the Management
to conduct the actual counting thereof and the absence of the
Report on the Physical Count of the PPE as of December 31,
2013.
14.
Garchitorena
Qualified

92,007,195.30 and the inadequate alternative procedures to
determine the fairness of presentation of these accounts.
15.
Goa
Qualified
The propriety and existence for the reported 54,486,884.50

year-end valuation of the PPE could not be determined in view of
the failure of Management to conduct a complete physical
inventory and failure to provide evidence to support the long
outstanding payables balance of 22,916,648.69.
16.
Lagonoy
Disclaimer
Failure to submit on time the Financial Statements and the

related accounts for the year 2013. In consequence we were
unable to carry out auditing procedures necessary to obtain a
reasonable basis for our opinion.
17.
Libmanan
Qualified
The Municipalitys Property, Plant and Equipment (PPE) is

carried in the balance sheet at net book value in the amount of
98,937,418.76 which is 44.04% of the municipalitys total
assets. The amount could not be validated due to the failure of
the General Service Office to reconcile the report on the Physical
Count of Property Count of Property, Plant and Equipment
(RPCPPE) with that of the Accounting records.
18.
Lupi
Qualified
The agency did not conduct the yearly physical count of its
19,129,456.17 as of December 31, 2013. The inadequacy of
714
LGU
Audit
Opinion

its records did not permit us to apply adequate alternative
procedures to determine the validity of the account.
19.
Magarao
Qualified
Drugs and Medicines Inventory and Property, Plant and

Equipment which are carried in the balance sheet at 83,591.50
and 39,318,303.63, respectively, could not be validated as to
correctness due to the inability of the agency to submit inventory
report on drugs and medicines and PPE.
20.
Milaor
Qualified
The propriety and existence of the reported 26,148,806.63

year-end valuation of the Property, Plant and Equipment (PPE)
Report on the Physical Count of the PPE as of December 31,
2013.
21.
Minalabac
Qualified

Report of the Physical Count of the PPE as of December 31,
2013. The adoption of other audit procedures cannot be
performed in view of the unavailability of records relative to the
PPE.
22.
Nabua
Qualified
The agency failed to conduct mandatory physical count of its

Property, Plant and Equipment valued in the books at 143.6
million at year end. The insufficiency of its records did not permit
validity of the balances of these accounts.
23.
Ocampo
Qualified
The agency failed to conduct and submit the report on the

Physical Inventory of its Property, Plant and Equipment valued in
the book at 50,283,301.87 or 52.31% of the total assets, thus
the reliability, accuracy and existence of these assets could not
be ascertained.
24.
Pamplona
Qualified

27,455,221.38 and its Inventories valued at 401,127.20.
25.
Pasacao
Qualified

Property, Plant and Equipment valued in the Books at
40,991,691.41 and its Inventories valued at 224,883.54. The
inadequacy of the Property records did not permits us to apply
adequate alternative procedures to determine the fairness of
presentation of these accounts.
26.
Pili
Qualified
The agency failed to conduct and submit the Report on the

Physical Inventory of its Property, Plant and Equipment valued in
the books at 147,331,132.88 or 63.48% of the total assets, thus
the reliability, accuracy and existence of these assets could not
be ascertained. The inadequacy of its records did not permit us
to apply adequate procedures to determine the validity of these
accounts.
715
27.
Presentacion
Audit
Opinion
Disclaimer
28.
Ragay
Qualified

to conduct the actual physical counting thereof and the absence
of the Report on the Physical Count of the PPE as of December
31, 2013.
29.
Sagnay
Disclaimer
Monthly Trial Balances, Reports of Disbursement, disbursement

vouchers, and other required reports for CY 2013 were submitted
late, only on April 14, 2014. The Auditor was only able to
review/post audit the transactions under the Trust Fund of the
municipality. The accounts for the other two (2) funds totaling to
more or less 82 million representing 76% of the disbursement
of 108 million were not reviewed/post audited due to delayed
submission of accounts and time constraint.
30.
San Fernando
Qualified
31.
San Jose
Qualified

Report of the Physical Count of the PPE as of December 31,
2013.
32.
Sipocot
Qualified
Property, Plant and Equipment valued in the book at
33.
Siruma
Disclaimer
The LGU failed to submit Cash Disbursement Journals,

Liquidation Reports with the corresponding Vouchers, Payroll
and Supporting Documents in the amount of 10,451,084.44
from June to December 2013, thus, we are not able to determine
the validity, legality and reliability of these transaction. The
agency failed to submit Bank Reconciliation Statement Cash in
Bank-Local Currency, Current Account valued in the Books at
16,863,371.90. Further, expense accounts were understated
and PPE accounts for overstated for inadequate provision of
Depreciation and Accumulated Depreciation by 2,246,617.40.
The inadequacy of its records did not permit us to apply
adequate alternative procedures to determine the validity of
these accounts.
LGU
The Municipality failed to submit on time the Financial Statement

and the related accounts composed of Disbursement Vouchers,
report of Checks Issued, report of Disbursement, report of
Collection and deposit together with accountable forms issued
and Journal Vouchers for the year 2013 and we were unable to
carry out auditing procedures necessary to obtain a reasonable
basis for our opinion.
716
34.
Tigaon
Audit
Opinion
Qualified
35.
Tinambac
Qualified
The agencys Property, Plant and Equipment as presented in the

balance sheet at 118,829,258.93 could not be ascertained due
to the inability of the agency to submit a complete Report on the
Physical Count of Property, Plant and Equipment as of
December 31, 2013.
LGU
The year-end balances for Property, Plant and Equipment

accounts as of December 31, 2013 in the total historical cost of
95,266,437.99 does not reconcile with the amount as
presented in the financial statements resulting in a significant
variance of 70,290,584.29 or 73.78% of Total PPE. The
inadequacy of the property records did not permit us to apply
adequate alternative procedures to determine the fairness of
presentation of these accounts.
Catanduanes
1.
Bagamanoc
Qualified
Failure of the agency to conduct physical inventory of its

property, plant and equipment
2.
Baras
Qualified
Failure of the agency to conduct physical count and submit

Physical Inventory Report on Property, Plant and Equipment.
Likewise,
the
agency
failed
to
transfer
the
unexpended/unobligated balance of the Local Disaster Risk
Reduction Management Fund (LDRRMF) of previous and current
years appropriation to Trust Fund (TF) books as Special Trust
Fund, Trust Liabilities-DRRM.
3.
Bato
Qualified
Failure of the agency to conduct physical inventory of its

property, plant and equipment.
4.
Caramoran
Qualified
The reported balance of property, plant and equipment of

35.59M (net of depreciation) was not supported with physical
inventory report.
5.
Gigmoto
Qualified
Failure of the agency to conduct physical count and submit

Physical Inventory Report on Property, Plant and Equipment; the
accuracy of Cash In Bank- PNB account having a difference of
2,871,131.17 as compared with bank records cannot be relied
on in the absence of bank reconciliation statement
6.
Pandan
Qualified
The accuracy and validity of the Cash in Bank - LCCA and Cash
in Bank - LCSA, could not be ascertained due to non-preparation
of monthly bank reconciliation statements. Likewise, the
existence and correctness of Property, Plant and Equipment
(PPE) account could not be ascertained due to non-conduct of
physical count and the absence of physical inventory report.
7.
Panganiban
Qualified
Failure to record in the books the total payments of

4,258,451.53 for long term loans with the Land Bank of the
Philippines. This resulted to the overstatement of Cash in Bank,
Long Term Liabilities and Government Equity in the amount of
4,258,451.53, 2,019,150.84 and 2,239,300.69, respectively,
as of December 31, 2013. Likewise, the agency failed to submit
physical inventory of its property, plant and equipment carried in
the books at 28,613,616.67 as of December 31, 2013.
717
8.
San Andres
Audit
Opinion
Qualified
9.
San Miguel
Qualified
Failure of the agency to conduct physical count of its inventory

and property, plant and equipment.
10.
Viga
Qualified
Failure of LGU Viga to submit report on the physical inventory of

its property, plant and equipment.
11.
Virac
Qualified
Non-reconciliation between the Accounting records and Property

records with a material difference amounting to 11,089,458.45.
LGU
The failure of the agency to conduct physical count of its

inventory and property, plant and equipment.
Masbate
1.
Aroroy
Qualified
Failure to prepare and submit the monthly bank reconciliation

statements and Economic enterprise accounts are not supported
with subsidiary ledgers and to submit the complete inventory
reports.
2.
Baleno
Qualified

statements and failed to conduct inventory of all its property and
submit the inventory reports.
3.
Balud
Disclaimer
The Municipality failed to conduct physical count of Inventories

and Property, Plant and Equipment and submit paid
disbursement vouchers.
4.
Batuan
No opinion
Failure of the LGU to submit the CY 2013 year end trial balances
and financial statements together with their supporting
documents.
5.
Cataingan
Qualified
Failure of the agency to immediately submit the disbursement

vouchers and to update the preparation of the bank reconciliation
statement and also failed to conduct physical inventory of its
Property, Plant and Equipment and Other Assets.
6.
Cawayan
Disclaimer
Failure of the agency to conduct physical count of its Inventories

and Property, Plant and Equipment and failed to submit the paid
disbursement vouchers/payrolls as well as collection accounts.
7.
Claveria
Qualified
The recorded balances of the Property, Plant and Equipment

accounts could not be ascertained due to non-reconciliation the
property ledger cards of the accounting unit with the property
cards of the municipal treasurer and several paid disbursement
vouchers were not submitted.
8.
Dimasalang
Disclaimer
Failed to conduct physical count of its Inventories and Property,

Plant and Equipment and delayed and non-submission of official
receipts and paid disbursement vouchers/payrolls.
9.
Esperanza
Qualified
Except for the effects of any adjustments which might have been
made had the agency prepared and submitted bank and other
required reconciliation statements and conducted physical count
on its Property, Plant and Equipment.
10.
Mandaon
Disclaimer

718
LGU
Audit
Opinion

submit the inventory reports
11.
Milagros
Qualified

submit the inventory reports.
12.
Mobo
Qualified
Failure to conduct physical count of its Inventories, Property,

Plant and Equipment and Other Assets and failure to prepare
and submit the monthly bank reconciliation statements.
13.
Monreal
Qualified
Failure of the agency to complete the physical count of its

Inventories, Property, Plant, and Equipment and Other Assets
and to prepare and submit the monthly Bank Reconciliations
Statements for Cash in Bank accounts.
14.
Palanas
Disclaimer
Failure of the agency to conduct physical counts of its Property,

Plant and Equipment and other assets and submits official
receipts and paid disbursement vouchers/payrolls.
15.
Pio V. Corpus
Qualified
Except for the effects of any adjustments which might have been
made had the agency submitted all paid disbursement vouchers,
updated the presentation of the Bank Reconciliation Statements
and reconciled the ledgers against bank records, conducted the
physical count and submitted inventory report of its Property,
Plant and Equipment and Other Assets.
16.
Placer
Qualified
Failure to update the preparation of the Bank Reconciliation

Statements, thus, the balance of Cash in Bank account is
doubtful; and to conduct physical inventory of its Property, Plant
and Equipment.
17.
San Fernando
Qualified
Failure of the LGU to complete the physical count of its

Inventories, Property, Plant, and Equipment and Other Assets
and to prepare and submit the monthly Bank Reconciliations
Statements for Cash in Bank accounts.
18.
San Jacinto
Disclaimer
Failure of the LGU to submit the collection and disbursement

accounts and to complete the conduct of the required physical
count of Inventories, Property, Plant and Equipment and Other
Assets.
19.
San Pascual
Qualified
The agency failed to conduct the physical count and submit

inventory report of its Property, Plant and Equipment and several
paid disbursement vouchers were not submitted.
20.
Uson
Qualified
The Municipality did not prepare and submit Bank Reconciliation

Statement that resulted in unreconciled Cash in Bank balance
and failed to complete the inventory taking of its property, plant
and equipment and other assets.
Qualified
Failure of the Municipality to prepare and submit Bank

Reconciliation Statements (BRS), thus the correctness of the
Cash In Bank Local Currency, Current Account (111)
amounting to 15,030,396.99 as of December 31, 2013 cannot
be relied upon. Moreover, the failure to conduct physical
Sorsogon
1.
Barcelona
719
LGU
Audit
Opinion

inventory and prepare the required Report on the Physical Count
of Property, Plant and Equipment (RPCPPE) amounting to
25,765,824.41 (net of accumulated depreciation) as of
December 31, 2013 also rendered the validity, correctness and
existence of these accounts, doubtful.
2.
Bulan
Qualified
The reliability of the reported Cash in Bank account balances

totaling 16.140 million cannot be established because of the
non-preparation/submission of bank reconciliation statements for
all cash balances, non-reconciliation of cash balances per books
against per bank, non-reconciliation of cash balances per
Financial Statements, General Ledger and Cashbook, and nonmaintenance of subsidiary ledgers (SLs) for General and Trust
Fund bank accounts.
Cash advances totaling 28.757 million remained unliquidated at

year-end.
The reliability, accuracy and existence of the recorded Property,

Plant and Equipment (PPE) accounts amounting to P141 million
at year-end could not be ascertained because of the nonpreparation/submission of a complete and accurate physical
inventory report and non-reconciliation of the difference of P184
million between the inventory report and book balances which
precluded the Auditor from comparing the recorded amounts in
the general ledger with what is actually on hand.
3.
Bulusan
Qualified
Failure to conduct physical inventory of all its property and the

non-submission of the required reports on the Physical Count of
Property, Plant and Equipment (PPE) which rendered the validity,
correctness and existence of these accounts, doubtful.
4.
Casiguran
Adverse
The delayed submission of financial transaction reports that

resulted to time constraint to ascertain the reliability of the
financial statements; the overstatement of the Cash account by
25,230,395.02 due to unrecorded disbursements; and the
failure of the Municipality to conduct physical count of its
Property, Plant and Equipment amounting to 235,400,944.70 to
validate the existence of the inventory per record.
5.
Castilla
Qualified
Inability of the Municipality to conduct an actual physical count of

its Property, Plant and Equipment accounts (excluding Land and
Land Improvements; and Construction-in-Progress) valued in the
books at 54,087,198.65 or 46.83 per cent of its total assets
amounting to 115,507,823.52 and maintain complete
accounting and property records. Due to lack of records, the
existence, accuracy and validity of the balances of the said
accounts could not be ascertained. Also, the Municipality
exceeded the 45 per cent Personal Services cost limit by 2.094
million.
6.
Donsol
Qualified
The Agency failed to conduct an actual physical count of its

inventories and property amounting to 1.00 million and 44.43
million or 30 per cent of its total assets amounting to 184.419
million and maintain complete accounting and property records.
Due to lack of records, the reliability and correctness of the
balances of said accounts could not be ascertained.
720
7.
Gubat
Audit
Opinion
Qualified
8.
Irosin
Qualified
The reliability and accuracy of the recorded Property, Plant and

Equipment (PPE) accounts amounting to 77 million as of
December 31, 2013 could not be ascertained because of the
failure of the Municipality to prepare an accurate report on the
physical count of all its PPE.
9.
Juban
Qualified
The reliability and accuracy of the recorded Property, Plant and

Equipment (PPE) accounts amounting to 102 million as of
December 31, 2013 could not be ascertained because of the
Municipalitys failure to conduct a physical inventory and prepare
a report thereon of all its PPE.
10.
Magallanes
Qualified
The Municipality failed to reconcile the balances between the

Cash in Bank account and the balances found in their books
amounting to 9,350,301.21; provide depreciation on some
depreciable assets aggregating 10,834,105.51; and transfer
unserviceable assets from PPE to Other Assets accounts.
11.
Matnog
Qualified
The Municipality failed to submit the required Report on the

Physical Count of Property, Plant and Equipment (RPCPPE)
amounting to 77,923,966.49 (net of accumulated depreciation)
as of December 31, 2013 rendered the validity, correctness and
12.
Pilar
Qualified
The Municipality failed to conduct an actual physical count of its

property (excluding Land, Other Public Infrastructures and
Construction-in-Progress) valued in the books at 44,323,482.42
or 55.69 per cent of its total assets amounting to 79,595,467.45
and maintain complete accounting and property records. Due to
lack of property and accounting records, the existence, accuracy
and validity of the Property, Plant and Equipment accounts could
not be ascertained.
13.
Prieto Diaz
Qualified
The Municipality failed to secure Transfer Certificate of Titles

(TCT) for their property amounting to 2,245,578.06 and failed to
transfer/ reclassify obsolete and unserviceable assets amounting
to 164,007.03 to the Other Assets account.
Qualified
The exclusion of donated and other acquired lands in the book

plus the absence of Transfer Certificates of Title (TCT) in the
name of the Municipality raised doubt on the completeness,
valuation and ownership of the Land (201) account amounting to
751,000.00. Failure of the Municipality to conduct physical
inventory and prepare the required Report on the Physical Count
of Property, Plant and Equipment (RPCPPE) amounting to
89,229,329.76 (net of accumulated depreciation) as of
December 31, 2013 rendered the validity, correctness and
LGU
14. Santa
Magdalena
The agencys Subsidy to Other LGUs account were overstated

by 6,947,292.74 because of various accounting errors,
omission and deficiencies. Also, the failure of the Municipality to
conduct physical count of its Property, Plant and Equipment
amounting to 45,871,262.31, thus correctness of its record and
existence of items could not be ascertained.
721
LGU
Audit
Opinion

Region VI Western Visayas
Aklan
1.
Altavas
Qualified
2.
Balete
Qualified
The agency failed to complete the inventory of its Property, Plant

and Equipment (PPE) amounting to 98,277,856.21.
3.
Banga
Qualified
4.
Batan
Qualified
The agency failed to conduct the physical count of its Property,

Plant and Equipment (PPE) amounting to 37,018,857.30 and to
submit a Report on the Physical Count of Property, Plant and
Equipment (RPCPPE) which should be reconciled with the
accounting records. The agency also failed to submit accounts
for the period October to December 2013 as of February 28,
2014.
5.
6.
Buruanga
Ibajay
7.
The agency failed to conduct the physical count of its Property,

Plant and Equipment (PPE) amounting to 100,071,166.76 and
to submit a Report on the Physical Count of Property, Plant and
Equipment (RPCPPE) which should be reconciled with the
accounting records. The agency also failed to submit accounts
for the period October to December 2013 as of February 28,
2014.
Due to the agencys failure to conduct physical inventory of its

PPE and to submit a RPCPPE which should be reconciled with
Unqualified
Qualified
Unreconciled Property, Plant and Equipment due to the absence

of PPE records.
Kalibo
Qualified
The existence, propriety and correctness of the balances of

Property, Plant and Equipment (PPE) totaling 237,731,059.88
which is 83% of the total assets could not be ascertained due to
unreconciled PPE ledger accounts against the submitted Report
(RPCPPE).
8.
Lezo
Qualified
Failure to conduct physical inventory of its PPE and to submit a

RPCPPE which should be reconciled with the accounting
records.
9.
Libacao
Qualified
Failure of the agency to conduct physical inventory of its Property

Plant and Equipment (PPE); to submit a Report on the Physical
Count of its Property Plant and Equipment (RPCPPE) to liquidate
cash advances and to provide depreciation on its PPE.
10. Madalag
Qualified
Failure to conduct physical inventory of its PPE and to submit a

RPCPPE which should be reconciled with the accounting records
and the failure to submit the disbursement vouchers, official
receipts and other supporting documents within the reglementary
period.
11. Makato
Qualified
Property, Plant and Equipment in the amount of 57,678,203.44

which is 65.21% of the total asset, could not be ascertained due
to the failure of the management to conduct physical inventory of
722
LGU
Audit
Opinion

the account and to prepare the Report on the Physical Count of
12. Malay
Qualified
Due to unreconciled Accounting and Property records on

Property Plant and Equipment.
13. Malinao
Qualified
Agencys failure to conduct physical inventory of its PPE and to

submit a RPCPPE which should be reconciled with the
accounting records.
14. Nabas
Qualified
Unreconciled Property, Plant and Equipment due to the absence

of PPE records.
15. New Washington
Qualified
The existence and correctness of the Property, Plant and

Equipment (PPE) in the amount of 70,231,625.62 which is
53.24% of the total assets, could not be ascertained due to the
failure of the management to conduct physical count of the PPE
and to prepare the Report on the Physical Count of Property,
Plant and Equipment (RPCPPE) which should be reconciled with
16. Numancia
Qualified
Agencys failure to conduct physical inventory of its PPE and to

submit a RPCPPE which should be reconciled with the
accounting records.
17. Tangalan
Qualified
Management failed to keep adequate property records and

reconcile its PPE with accounting records.
Antique
1.
Anini-y
Qualified
Absence of the detailed breakdown/subsidiary ledger of each

account in the Current Liabilities with an aggregate amount of
21,667,924.00 and the non-reconciliation of the PPE account
totaling 50,132,518.13 (net of depreciation) between the results
of the physical inventory and the accounting records which
rendered the financial statements doubtful as to the validity and
accuracy of the payables and reliability of the PPE.
2.
Barbaza
Qualified
The correctness and existence of the recorded Property, Plant

and Equipment valued at 28,371,649.46 could not be
ascertained because the agency was not able to conduct and
submit the Report on the Physical Count of Property, Plant and
Equipment as of December 31, 2013 and the existing records did
not allow application of alternative audit procedures.
3.
4.
Belison
Bugasong
Unqualified
Qualified
The validity, existence and correctness of the recorded balance

of the agencys PPE accounts valued at 161,807,952.53 could
not be ascertained because the agency was not able to complete
the conduct of physical inventory of its property and the existing
records did not allow application of alternative audit procedures.
5.
Caluya
Qualified
Failure to conduct physical inventory of its Property, Plant and

Equipment valued at 99,845,469.65, thus their existence is
doubtful. Disbursement vouchers for the months of January to
May, 2013 amounting to 11,628,856.19; June to December,
2013 accounts of 1,257,468.25, were not submitted, thus,
723
LGU
Audit
Opinion

validity of the transactions and its supporting documents, proper
accounting and correctness of the presentation in the financial
statements is unreliable.
6.
7.
Culasi
Hamtic
Unqualified
Qualified
Failure to conduct physical count of property and equipment

which resulted to the doubtful existence and accuracy of
Property, Plant and Equipment (PPE) account totaling
83,309,385.38.
8.
Laua-an
Qualified
The correctness and existence of the recorded Property, Plant

ascertained because the agency was not able to conduct and
submit the Report on the Physical Count of Property, Plant and
Equipment as of December 31, 2013 and the existing records did
not allow application of alternative audit procedures.
9.
10.
Libertad
Pandan
Unqualified
Qualified
The agency did not able to complete the conduct of physical

count on the bulk of its Inventories and Property, Plant and
Equipment valued in the books at 1,541,047.00 and
50,325,483.04, respectively. The inadequacy of records did not
permit us to apply adequate alternative procedures to determine
the accuracy of the balances of these accounts.
11.
12.
Patnanongan
San Jose de
Bautista
Unqualified
Qualified
Balances of Property, Plant and Equipment (PPE) net of

depreciation amounting to 128,635,825.98 are doubtful
because of the failure of the Municipality to conduct a physical
count and the existence of errors in recording assets under
construction and public infrastructures.
Real Property Tax Receivable of 11,639,413.64 is not

reconciled with its corollary account Deferred Real Property Tax
Income of 9,990,080.50 rendering both accounts unreliable.
Payment of services rendered by workers with no employeremployee relationship with the Municipality amounting to
2,276,572.83 was erroneously recorded to the Honoraria
account.
Membership of indigents to the Philhealth amounting to

1,200,000.00 was erroneously recorded as Subsidy to
NGOs/POs instead of Donations.
Cash in Bank accounts are also unreliable and understated by

330,539.09 as a result of unsettled reconciling items and stale
checks.
Reliability of accounts and reports of the General Fund are
affected because of the failure of the Municipality to establish a
special trust fund for unexpended prior years MDRRMF.
Due to BIR and Due to GSIS accounts have unreconciled

differences with records of 259,353.75 and 114,868.20
respectively.
724
LGU
Audit
Opinion
Qualified
The accuracy, reliability and existence of PPE Accounts are

doubtful for failure of management to conduct physical inventory
and reconcile the balances in the general ledger.
13.
San Remegio
14.
15.
Sebaste
Sibalom
Unqualified
Qualified
Due to non-recording/disclosure of thirty three (33) breeding

cattles and three (3) units rescue vehicles.
16.
17.
18.
Tibiao
Tobias Fornier
Valderrama
Unqualified
Unqualified
Qualified
Failure to submit the inventory report of its booked-up Property,

Plant and Equipment amounting to 22,267,838.19 (net of
depreciation), thereby precluding the auditor to conduct timely
verification thereof, rendering the account unreliable and the
existence of the assets doubtful.
Capiz
1.
Cuartero
Qualified
The correctness and existence of the stated balance of the

Property, Plant and Equipment (PPE) carried in the Balance
Sheet at 36,468,122.54 were not established due to nonmaintenance of the Municipal Accountant of the Property, Plant
and Equipment Ledger Card (PPELC), and failure of the
Municipal Treasurer to update the posting on the Property Cards
(PC) of the PPE.
2.
Dao
Qualified
The correctness and existence of the stated balance of the

Property, Plant and Equipment (PPE) carried in the Balance
Sheet at
29,181,950.64 were not established
due to: (a) failure to submit the Inventory and Inspection Report
of damaged and unserviceable property, and the filing of the
request for relief from accountability for loss property cause by
typhoon Yolanda; and (b) the non-submission and reconciliation
of the Report on the Physical count of Property, Plant and
Equipment (RPCPPE).
3.
Dumalag
Qualified
Failure of the accountable officers to settle their outstanding cash

advances amounting to 556,995.08 as of December 31, 2013;
Non-preparation and maintenance of Property, Plant and

Equipment Ledger Cards (PPELC) and Property Cards (PC)
which rendered difficulty in determining the accuracy of the PPE
accounts balances totaling 114,858,707.84.
4.
Dumarao
Qualified
Failure of the OIC-Municipal Accountant and Municipal Treasurer

to maintain Property, Plant and Equipment Ledger Card
(PPELC), and Property Cards (PC) of the PPE.
5.
Ivisan
Qualified
Failure to submit the October & December 2013 Disbursement

vouchers and their corresponding supporting documents totaling
12,386,840.69, resulting in delayed auditorial review of the
transactions.
6.
Jamindan
Qualified
Unrecorded purchase of supplies and materials totaling

11,163,464.77 for CY 2013 as debits to the inventory accounts
instead of directly charging it to expense accounts which resulted
in the doubtful accuracy of the balances of the Supply Inventory
725
LGU
Audit
Opinion

and Supply Expense Accounts. Failure to maintain and reconcile
the PPE Ledger Cards and Property Ledger Cards, respectively,
hence, the existence and accuracy of the reported PPE account
totaling 59,280,894.74 could not be determined.
7.
Maayon
Qualified
The agencys Property, Plant and Equipment are carried in the

statement of financial position at 65,563,295.08. Management
has not provided depreciation but has stated them solely at cost,
which constitutes a departure from generally accepted
accounting principles. The agencys records indicate that
management has not provided depreciation using straight line
method of depreciation and PPE were not reflected at net
realizable value. Accordingly, it resulted to understatement of
expenses and overstatement of assets and equity accounts.
8.
Mambusao
Qualified
Physical inventory of property totaling 59,397,420.65 as of

December 31, 2013, was not conducted and a report of the
physical count was not submitted to the Auditors Office, thus the
validity, existence and condition of the Property, Plant and
Equipment (PPE) account remained doubtful.
9.
Panay
Qualified
Due to unadjusted Cash In-Bank Balance due to stale checks

amounting to 138,413.19; unliquidated cash advances
amounting to 657,702.19; unremitted share of real property
taxes amounting to 5,452,282.11; and unutilized/unremitted
Trust Liabilities of 10,084,208.15.
10. Panitan
Qualified
Due to unadjusted stale checks amounting to 138,413.19;

unutilized/unremitted Trust Liabilities of 4,038,664.74; and
cost of hiring of job orders/casuals totaling 1,912,632.38 was
charged to Other Maintenance and Operating Expenses account
(Account 969) instead to Salaries and
WagesCasual/Contractual (Account 705-706) thus, circumventing the
45% limitation on Personal Services provided in Sec. 325 (a) of
Republic Act (R.A.) 7160.
11. Pilar
Qualified
The agencys Property, Plant and Equipment are carried in the

statement of financial position at 50,507,986.14. Management
has not provided depreciation but has stated them solely at cost,
which constitutes a departure from generally accepted
accounting principles. The agencys records indicate that
management has not provided depreciation using straight line
method of depreciation and PPE were not reflected at net
realizable value. Accordingly, it resulted to understatement of
expenses and overstatement of assets and equity accounts.
12. Pontevedra
Qualified
Due to unadjusted staled checks amounting to 152,031.66;

unutilized/unremitted Trust Liabilities of 5,924,769.13; and cost
of hiring of job orders/casuals totaling 806,300.00 was charged
to Other Maintenance and Operating Expenses account (Account
969) instead to Salaries and
Wages-Casual/Contractual
(Account 705-706).
13. Pres. Roxas
Qualified
Management has not conducted the required physical count of

property totaling 41,701,268.19 which constitutes a departure
from generally accepted accounting principles. Likewise, the
Report of the Physical Count of Property, Plant and Equipment
726
LGU
Audit
Opinion

as of December 31, 2013 was not submitted to the Auditors
Office, thus, validity, existence and condition of PPE account
remains doubtful.
14. Sapian
Qualified
Failure of the Inventory Committee to submit the Report on the

Physical Count of Property, Plant and Equipment (RPCPPE) to
the Auditors Office, rendered the validity, physical existence and
condition of the Property, Plant and Equipment (PPE) totaling
35,810,080.59 as of December 31, 2013, doubtful. Likewise,
failure to liquidate Cash Advances totaling 779,931.34 for
General and Special Education Funds, included in the Due from
Officers and Employees account, thus resulting in the
overstatement of the receivables account and failure to record
expenses in the period of occurrence.
15. Sigma
Qualified
Failure to submit the November & December 2013 disbursement

vouchers and their corresponding supporting documents totaling
17,630,584.70, resulting in delayed auditorial review of the
transactions.
Likewise, the Inventory Reports of Physical Count of Property,

Plant and Equipment (RPCPPE) and the records of the Municipal
Accounting Office were not reconciled, casting doubt on the
correctness of the balances of the PPE accounts.
Qualified
The agency failed to submit several disbursement vouchers and

their corresponding supporting documents for CY2009-2012 and
2013 totaling 27,547,804.55 which precluded the audit team
from conducting timely audit of the financial accounts and
transactions, thus, validity, propriety and accuracy of these
disbursements, including the affected accounts, could not be
established. Likewise, accountable officers failed to liquidate
cash advances totaling 532,464.46 as of December 31, 2013,
thus resulting in the overstatement of the receivable account and
the non-recoding of the expenses in the period of occurrence.
16. Tapaz
Guimaras
1.
Buenavista
Qualified
Real Property Tax Receivable amounting to 4,068,913.23 set

up at the beginning of the year which was not based on a duly
certified list of taxpayers with their corresponding tax dues which
renders its accuracy doubtful, Advances to Officials and
Employees amounting to 2,057,349.55 which remained
outstanding as of year-end which resulting to overstated cash
and understated expense accounts, the unreliability of the
Property, Plant and Equipment balance of 74,956,029.82 due
to the failure to conduct inspection and physical count of PPE;
and unliquidated cash advances not founded on valid claims
amounting to 1,607,639.84 thereby affecting the fairness of
presentation of Other Payables account.
2.
Jordan
Qualified
Undeposited collection of 191,288.34 exposing government

funds to risks of loss and misappropriation; cash advances of
666,176.00 which remained unliquidated as of year-end; the
recording of the Real Property Tax Receivable and Special
Education Tax Receivable of 4,104,870.00 and 2,174,963.75,
respectively which was not based on a duly certified list showing
the name of the taxpayers and the amount due and collectible for
727
LGU
Audit
Opinion

the year and the failure of the Municipality to conduct physical
inventory of all the property for the year 2013 amounting to
44,480,682.13.
3.
Nueva Valencia
Disclaimer
Delayed submission of paid vouchers, official receipts and

corresponding financial reports in violation of Section 347 of the
Local Government Code of 1991, Section 7.2.1 (a) of the 2009
Rules and Regulations of Settlement of Accounts and Section 44
of the Manual on the New Government Accounting System
(MNGAS) for Local Government Units (LGUs), Volume I,
precluded the timely audit of accounts of the Municipality.
4.
San Lorenzo
Qualified
Failure to liquidate cash advances totaling 646,394.37; nonprovision of depreciation for depreciable assets amounting to
10,328,166.69; and, the absence of physical count of the
Property, Plant and Equipment (PPE) totaling 33,665,476,51.
5.
Sibunag
Disclaimer
Disbursement vouchers, payrolls, and official receipts and their

covering Report of Checks Issued, Report of Cash
Disbursements and Report of Collections and Deposits, including
Monthly Pre-closing Trial Balance for all funds and
Quarterly/Interim Financial Reports, were submitted late, for as
long as four months. A case in point are the Report of Checks
Issued and the corresponding paid disbursement vouchers of the
General Fund for July to December 2013 which were submitted
for audit in May 6, 2014, while those for Trust Fund, for May to
December 2013, were submitted in April 23, 2014 only.
On the other hand, balances of the account Cash in Bank for all
funds do not reconcile with the balances in the Cashbooks by
14,684,688.43 due to the failure of the Municipal Accountant to
prepare the monthly Bank Reconciliation Statements (BRS) for a
long period of time.
The delay in the submission of the accounts of the Municipality

and the non-preparation of the monthly BRS, prevented our
prompt and timely determination of the accuracy and reliability of
the reported balances in the financial statements because we
were not able to obtain sufficient appropriate audit evidences to
provide a basis for an audit opinion.
Iloilo
1.
Ajuy
Qualified
Failure to conduct physical count of its Property, Plant and

Equipment amounting to 45,429,406.53 (net of depreciation)
and its total Livestock Inventory of 247,181.50 and to prepare
the corresponding Inventory Reports as of December 31, 2013,
thus rendering the existence and validity of the accounts
doubtful.
2.
Alimodian
Qualified
Cash in Bank- Local Currency, Current Account totaling

23,122,308.90 could not be ascertained due to the nonsubmission of monthly Bank Reconciliation Statements, and the
balance of Property, Plant and Equipment account amounting to
140,850,331.14 was doubtful caused by the failure to conduct
physical inventory of all its property and the non-submission of
Equipment.
728
LGU
3.
Anilao
4.
Badiangan
5.
Balasan
6.
Audit
Opinion
Qualified
Failure to conduct physical inventory and to submit inventory

report on PPE.
Failure of the agency to submit inventory report and nonreconciliation of fixed assets amounting to 52,055,000.65 with
that of the accounting records.
Qualified
Due to the possible effects of adjustments that might have been

made had the LGU conducted a physical inventory of its
Banate
Qualified

report on PPE.
7.
Barotac Nuevo
Qualified
None Submission of Bank Reconciliation Statements and no

Physical Count of PPE.
8.
Barotac Viejo
Qualified

report on PPE.
9.
Batad
Qualified
Failure of the agency to conduct physical count of its property,

plant and equipment, prepare and submit the Report on the
Physical Count of Property, Plant and Equipment amounting to
16,833,950.53 as of December 31, 2013.
10.
Bingawan
Qualified
Failure of the management to submit the Report on the Physical

Count of Property, Plant, and Equipment (RPCPPE) and to
reconcile the property, plant and equipment amounting to
52,777,098.27 with the accounting records.
11.
Cabatuan
Qualified
Non-reconciliation of Property, Plant and Equipment accounts

totaling 151,685,786.06 for Calendar Year 2013.
12.
Calinog
Qualified
Failure to conduct physical inventory of property amounting to

101,169,273.63.
13.
Carles
Due to the possible effects of adjustments that might have been

made had the LGU conducted a physical inventory of its
Property, Plant and Equipment, and had they submitted promptly
their vouchers for post-audit and verification.
14.
Concepcion
Qualified
Failure to conduct physical count of its property, plant and

equipment amounting to 43,698,489.30 (net of depreciation,
less Construction in Progress and Public Infrastructures) and its
total livestock inventory of 443,117.60 and to prepare the
corresponding Inventory Reports as of December 31, 2013, thus
rendering the existence and validity of the accounts doubtful.
15.
16.
Dingle
Dueas
Unqualified
Qualified
PPE physical inventory count not completed.
17.
Dumangas
Qualified
No Physical Count of PPE.
18.
Estancia
Qualified
Failure to conduct physical inventory, provide for accumulated

depreciation and submit a Report on the Physical Count of
Qualified
Qualified
729
19.
Guimbal
Audit
Opinion
Qualified
20.
Igbaras
Qualified
No complete physical inventory of its Property, Plant and

Equipment and without reconciliation, identification and proper
classification of PPE accounts with actual physical count.
21.
Janiuay
Qualified
Non-conduct of physical inventory of property,

equipment totaling 176,275,940.45.
22.
Lambunao
Qualified
Non-conduct of physical count of Property, Plant and Equipment

valued at 156,82,352.43.
23.
Leganes
Failure to conduct physical inventory of Property, Plant and

Equipment and non-submission of the Report of Physical Count
of Property, Plant and Equipment rendered the account doubtful
totaling 61,356,608.43.
24.
Lemery
Qualified
Failure to conduct physical count of its property, plant and

equipment amounting to 37,277,730.49 and prepare the
corresponding Report on the Physical Count of Property, Plant
and Equipment (RPCPPE) as of December 31, 2013, thus
rendering the existence and validity of the accounts doubtful.
25.
Leon
Qualified
Doubtful Property, Plant and Equipment account amounting to

97,702,394.71 caused by the failure to conduct physical
inventory of all its property and non-submission of the Report on
the Physical Count of Property, Plant and Equipment.
26.
Maasin
Qualified
Non-reconciliation of Property, Plant and Equipment accounts

totaling 69,107,898.11 for Calendar Year 2013.
27.
Miag-ao
Qualified
Failure of the General Services Office to submit the Report on

the Physical Count of Property, Plant and Equipment to account
for the Municipalitys property valued in the books at
90,077,257.83 as of December 31, 2013.
28.
Mina
Qualified

plant and
29.
New Lucena
Qualified

plant and
30.
31.
Oton
Pavia
Unqualified
Qualified

totaling 67,943,273.73.
32.
Pototan
Qualified
PPE physical inventory count not completed.
33.
San Dionisio
Qualified
Failure of the absconded Municipal Treasurer to account for her

collections amounting to 12,916,359.77 and the failure of the
agency to conduct physical inventory, prepare and submit the
corresponding report of its property, plant and equipment
LGU
Qualified
No actual physical count of inventory of Property, Plant &

Equipment.
730
plant and
34.
San Enrique
Audit
Opinion
Qualified
35.
San Joaquin
Qualified
No actual physical count of inventory of Property, Plant &

Equipment.
36.
San Miguel
Qualified
The balance of Cash in Bank-Local Currency, Current Account

totaling 59,865,387.18 could not be ascertained due to nonsubmission of monthly Bank Reconciliation Statements, and the
balance of Property Plant and Equipment account valued in the
books at 77,259,837.71 was doubtful caused by the failure to
conduct physical inventory of all its property and non-submission
of the Report of Physical Count of Property, Plant and
Equipment.
37.
San Rafael
Qualified

report on PPE.
38.
Sara
Qualified
Failure to conduct physical count, prepare and submit RPCPPE .
39.
Sta. Barbara
Qualified

totaling 77,622,363.88.
40.
Tigbauan
Qualified
No physical inventory of its Property, Plant and Equipment and

no allowance for depreciation.
41.
Tubungan
Unqualified
42.
Zarraga
Qualified
No Physical Count of PPE was conducted and reconciling items

were not booked-up.
LGU
PPE inventory count not completed, not properly accomplishing

of the drivers trip tickets to support the disbursements for fuel, oil
and lubricants and non-submission of Monthly Reports of Fuel
Consumption and of Official Travels.
Negros Occidental
1.
Binalbagan
Qualified
Failure to conduct the required physical inventory count of its

inventories and property, plant and equipment amounting to
471,421.60 and 160,355,893.11, respectively, which
represent 44.37% of total assets.
2.
3.
Calatrava
Candoni
Unqualified
No Opinion
The OIC Municipal Accountant failed to prepare and submit the

Financial Statements for the year ended December 31, 2013.
4.
Cauayan
Qualified
Due to the effects of any adjustments which might be made had

the agency conducted and render report on physical count of its
property, plant and equipment valued at 152, 967, 168.02.
5.
D.S. Bendicto
Qualified
Non-conduct of physical count of PPE, errors in accounting

principles in using Government Equity account in the Financial
Statements in Trust Fund.
6.
E.B. Magalona
Qualified
Unliquidated cash advances to officers and employees

731
7.
Hinigaran
Audit
Opinion
Qualified
8.
Hinoba-an
Qualified
LGU

inventories and property, plant and equipment amounting to
649, 020.44 and 117,732,584.21, respectively, which
represent 44.14% of total assets.
Failure to maintain Property, Plant and Equipment Ledger Cards

for all property owned by the municipality and to reconcile the
ledger balances with the Report on the Physical Count of
Reports on the Physical Count of inventories and Property, Plant

and Equipment were not submitted.
9.
Ilog
Qualified
No report on physical count of its property, plant and equipment

valued at 121,978,925.00.
10.
Isabela
Qualified
No monthly bank reconciliation statements, cash advances

totaling 3,874,810.26 remained unliquidated, no supporting
schedules for several payable accounts totaling 9,283,213.18.
11.
La Castellana
Qualified
No report on physical count of its property, plant and equipment

valued at 28,615,574.47.
12.
Manapla
Qualified
Non-conduct of physical count of PPE amounting to

13,184,944.55 as of
December 31, 2013 and has not
provided PPE depreciation for CY 2013.
13.
Moises Padilla
Qualified
The agency failed to fully settle all cash advances at year end as
well as failed to conduct the physical inventory of its property,
plant and equipment and rendered a report thereon.
14.
15.
Murcia
Pontevedra
Unqualified
Qualified

property, plant and equipment amounting to 65,468,934.42
which represents 31.66% of total assets.
16.
Pulupandan
Qualified
Non-conduct of inventory for PPE valued at 28,592,521.86.
17.
San Enrique
Qualified

property, plant and equipment amounting to 23,577,469.57
which represents 37.57% of total assets and prepare monthly
bank reconciliation statements for deposits as recorded in cash in
bank amounting to 9,117,682.53.
18.
Toboso
Qualified
Failure of the OIC-Municipal Accountant to submit Monthly Bank

Reconciliations that might affect the accuracy and validity of cash
balances on hand and in bank.
19.
Valladolid
Qualified
Non-conduct of inventory for PPE valued at 85,767,878.93.
Region VII Central Visayas

Bohol
1. Albuquerque
Unqualified
732
2.
Alicia
Audit
Opinion
Qualified
3.
Anda
Qualified
Collections and prior years income in the total amount of

346,716.43 were recorded/taken up as income in the current
year; the (RPCPPE) and per books had an unreconciled
balance of 189,609.49 while procured equipment during the
year totaling 319,216.71 not booked up as asset accounts
rendered the reported PPE amounting to 58,704,492.54
inaccurate. Overdue cash advances for travel and other special
purpose/s amounting to 285,925.80 and 1,214,986.38
respectively, remained unliquidated; expenditures
totaling
392,410.00 and the procurement of assets worth 319,216.71
were misclassified and inappropriately charged to expense
accounts.
4.
Antequera
Qualified
Valuation of the reported PPE totaling 48,477,276.44 as of

December 31, 2013 is of doubtful validity due to the failure of the
LGU to maintain adequate records; supplies and materials
totaling 867,350.21 purchased during the year were directly
issued to end users and treated as outright expenses; financial
assistance granted to barangays, municipalities and public
schools were directly booked up as expense instead as a
receivable.
5.
Baclayon
Adverse
The validity, correctness and existence of the Cash in Bank

Time Deposit account of 11,274,834.55 is not established as it
is not authorized by the Sangguniang Bayan and not supported
with valid copies of the Certificates of Time Deposit. The validity,
correctness and condition of Property, Plant and Equipment
(PPE) and Inventories amounting to 24,513,731.23 and
155,220.10 respectively, or 41% of total assets was not
established due to the failure of the Municipality to complete the
physical inventory taking and to maintain stock cards and
property/supply ledger cards.
Existence and validity of the Other Assets account of

5,994,370.27 is doubtful because it is not supported with any
subsidiary record/supporting schedule; stale checks totaling
604,284.89 not adjusted in the books of accounts which
resulted in the understatement of the Cash in Bank. Purchases of
supplies and materials during the year were not taken up as
inventory but treated as expense while issuances were not
properly documented which resulted in misstated inventory
accounts.
The accuracy and correctness of the Property, Plant and

Equipment, Inventory and Other Asset accounts as of December
31, 2013 amounting to 54,550,834.96 representing 65% of the
total assets could not be ascertained because the municipality
failed to complete the Physical Count of its Inventories, Property,
Plant and Equipment and Other Assets. Erroneous recording of
the receipt and disbursement of Trust Fund resulted in the
existence of Government Equity amounting to 17,832,472.62 in
the Trust Fund Book. Taxes collectible account is uncertained
since the basis in recording/ setting up the Real property Tax and
LGU
6.
Balilihan
Qualified
Advances to Officers and Employees account of 399,708.71

remained unliquidated at the end of the year; Payable accounts
amounting to 171,096.52 had remained outstanding for over
two (2) years and were not reverted to surplus.
733
LGU
Audit
Opinion

Special Education Tax Receivable amounting to 5,246,277.30
was based on the report prepared by the Assessors Office.
7.
Batuan
Adverse
Validity, accuracy and existence of the Property, Plant and

Equipment accounts for all funds totaling 27,358,930.02 cannot
be established due to the agencys failure to properly maintain
the property records, reports, and reconcile the same with the
accounting records. Validity of the Land account totaling
3,080,534.50 could not be ascertained due to the absence of
valid proofs of ownership. Non-reconciliation of the cashbook
and general balances of the Cash in Vault account in the amount
of negative 168,662.01 rendered the balances of the cash and
income accounts inaccurate and unreliable. Cash in Bank
reconciling items, additions/deductions to book balances
amounting to 379,147.13 and 1,710,556.45 respectively,
were not recorded.
Failure of the Municipal Accountant to set-up the Special

Education Tax Receivable for CY 2013 resulted in doubtful and
understated receivable balances at the end of the year.
Reciprocal accounts Due from Other Funds and Due To Other
Funds has unsettled/unadjusted difference of 196,288.15
casting doubt on the accuracy of the asset and liability accounts.
Accounts Payable amounting to 1,360,471.96 represents

invalid claims, 438,091.35 of which are long outstanding
resulted in the overstatement of the liability accounts. Also,
presence of abnormal credit balances on Due to BIR, GSIS and
GOCCs accounts in the amounts of 6,435.40, 12,167.37 and
474,457.47, respectively distorted the financial position of the
LGU.
8.
Bien-Unido
Adverse
The existence of long outstanding prior years reconciling items

and failure to submit a complete bank reconciliation statements
for the General Fund, rendering the accuracy and correctness of
the Cash in Bank accounts amounting to 3,840,141.44
doubtful. A cash overdraft was incurred at year end in the
amount of 3,823,943.31, limiting the LGUs financial capability
to pay its current obligations when they fall due for payment.
Unliquidated cash advances totaling 1,580,083.38 rendered
overstatement of the Assets and Retained Operating Surplus at
year end while undocumented Payables totaling 27,138.72
overstated the current liabilities at year end. Moreover, a
completed waterworks project used as an economic enterprise
costing 5,997.820.73 was still recorded under the Construction
in Progress account while Public Infrastructures costing
2,041,115.83 were not transferred to the Registry of Public
Infrastructures. Existence, validity and correctness of the
reported Property, Plant and Equipment totaling 61,610,569.76
could not be validated because the LGU did not finish the
conduct of the physical count of its property and submit the
corresponding inventory report thereon.
9.
Bilar
Qualified
The failure of the agency to conduct actual physical count and

the non-maintenance of updated subsidiary ledgers/property
cards, thus, the accuracy, validity and reliability of Property,
Plant and Equipment (PPE) account with a total book value of
40,159,139.91 representing 64.93% of the total assets, could
734
LGU
Audit
Opinion

not be ascertained. Real Property Tax and Special Education
Tax Receivables amounting to 6,527,213.27 and
4,935,957.78, respectively, are unreliable because these were
set-up based on the Quarterly Report on Real Property
Assessment submitted by the Municipal Assessor and not on the
Real Property Account Register (RPTAR) or Taxpayers Index
Card maintained and certified by the Municipal Treasurer.
10.
Buenavista
Qualified
The existence, validity and correctness of the recorded Property,

Plant and Equipment totaling 97,013,816.47 could not be
ascertained because of the failure to prepare and submit the
required inventory report thereon due to the non-completion of
the physical count of municipal property. Cash advances for
1,124,101.11 and other current receivables amounting to
4,217,691.05 or a total of 5,341,792.16 were not liquidated at
year end. The cost of demolished public market building
amounting to 1,501,102.85 was still carried in the books of
accounts of the municipality thus overstating the PPE accounts.
11.
Calape
Qualified
Failure of management to complete/finalize the conduct of

physical inventory taking through the preparation and submission
of the Report on the Physical Count of Inventories (RPCI) and
Equipment (RPCPPE) and with a total book value of
2,211,237.08 and 65,948,665.35 respectively, rendering the
existence, validity and correctness of these property doubtful.
12.
Candijay
Adverse
Accumulated cash advances granted to officers and employees

amounting to 4,622,359.99 remained unliquidated, misstated
the affected asset and expense account balances as of yearend.
Several book and bank reconciling items remained unadjusted
rendering the Cash in Bank balance of 6,597,990.46 inaccurate
and unreliable. Juggling of funds occurred in the General Fund
amounting to 1,019,320.16 and overdraft in operations of the
Special Education Fund of 456,692.37 greatly affected the
financial position of the municipality.
13.
Carmen
Qualified
Failure to dispose unserviceable and obsolete property

overstating the Property, Plant and Equipment account by
3,949,410.61. Balances of Due to Other NGAs and Due to
LGUs accounts amounting to 34,481,629.06 and
7,532,141.20, respectively, remained in the books despite
completion and full implementation of some projects hence, the
accuracy of the accounts is doubtful.
14.
Catigbian
Qualified
Correctness, validity and condition of the Property, Plant and

Equipment of 126,012,691.17 were not established due to the
failure of the Municipality to conduct a complete physical
inventory and maintain stock cards and property/supply ledger
cards. Purchases of supplies and materials were not taken up as
properly documented resulted to misstated inventory accounts.
The municipal accountant failed to transfer completed agency
assets and public infrastructures valued at 28,346,521.110 to
the appropriate PPE account and to the Registry of Public
Infrastructures, thereby overstating the assets and government
equity.
735
15.
Clarin
Audit
Opinion
Qualified
16.
Corella
Qualified
Purchases of office supplies, accountable forms and medicines

and medical supplies were directly recorded as expense without
coursing through the inventory accounts; unused and
unexpended trust receipts for calamity fund amounting to
2,034,676.46 were booked up as Other Payables account
instead of Trust Liability DRRM and prior year expenses
amounting to 314,606.82 were charged to current
appropriations. Cash advances granted to officers and
employees for confidential expenses, special projects and travels
amounting to 1,809,199.50 remained not liquidated at the end
of the year.
17.
Cortes
Adverse
The validity, correctness and condition of the reported Property,

Plant and Equipment totaling 24,550,500.25 could not be
ascertained due to the failure of the municipality to complete the
conduct of the physical count of PPE. Failure to reconcile the
cashbook and ledger balances and prepare and bank
reconciliation statement rendered the accuracy, reliability and
validity of cash accounts balance of 8,627,677.87 doubtful.
Validity of the Land (201) account totaling 4,943,850.00 could
not be ascertained due to the absence of valid proofs of
ownership. At least 1,482,635.00 of the reported Other
Maintenance and Operating Expenses (Account 969) of
5,733,474.03 for CY 2013 pertains to payment of wages for job
order employees thereby rendering inaccurate account balances
and misstating the affected accounts at year-end.
18.
Dagohoy
Qualified
The correctness, validity and condition of the Property, Plant and

Equipment amounting to 59,580,576.29 and Inventories costing
2,289,331.68 were not established due to the failure of the
Municipality to conduct a physical inventory and maintain stock
cards, property/supplies ledger cards. Unserviceable property
costing 771,837.35 were still included in the total Property,
Plant and Equipment (PPE), thus, managements assertion on
the accuracy, validity, existence and correctness of the total PPE
as of yearend is doubtful.
19.
Danao
Qualified
The correctness and reliability of Property, Plant and Equipment

amounting to 54,496,127.08 is doubtful due to the failure of
management to conduct annual physical inventory of its property.
Non-liquidation of outstanding cash advances amounting to
1,310,877.00 resulted in understatement of Expenses and
overstatement of Assets and Retained Operating Surplus at year
end.
20.
Dauis
Adverse
There were discrepancies between the Cash in Vault, Petty Cash

Fund and Payroll Fund account balances per cashbooks and
accounting records rendering their validity and correctness
doubtful. The validity, correctness and condition of Property,
LGU
The validity, existence and correctness of Property, Plant and

Equipment could not be ascertained due to unreconciled
balances of PPE records in the Accounting Unit compared to the
Physical Inventory conducted by Municipal Treasurers Office
(MTO) of its property amounting to 57,079,354.32. Nonliquidation of outstanding cash advances amounting to
3,865,610.29 understated the expenses and overstated the
Assets and Retained Earnings at year end.
736
LGU
Audit
Opinion

Plant and Equipment (PPE) amounting to 58,862,753.94 or
57% of total assets was not established due to the failure of the
Municipality to complete the physical inventory taking and to
maintain stock cards and property/supply ledger cards.
Doubtful existence and validity of Receivables totaling

7,428,338.47 due to the failure of management to control the
grant/utilization and to monitor and enforce collection thereof may
overstate the assets. Purchases of supplies and materials during
the year amounting to 1,668,123.07 were not taken up as
properly documented which resulted in misstated inventory
accounts.
Erroneous charging of wages of casual workers totaling

8,724,510.81, the purchases of surveillance camera and other
property and equipment costing 849,947.00 and 281,006.49
respectively to Maintenance and Other Operating Expenses and
the failure of the Municipal Accountant and budget personnel to
charge expense items against their appropriate accounts
rendered the expense account balances inaccurate.
21.
Dimiao
Qualified
Uncontrolled hiring of casual and contractual/job order

employees resulted in the incurrence of wages amounting to
6,620,585.75 which were inappropriately charged to the
Maintenance and Other Operating Expenses (MOOE). The
amounts reflected in the Report on the Physical Count of
Property, Plant and Equipment (RPCPPE) do not match those
reported in the financial statements of the municipality for CY
2013 by a total amount of 4,830,044.39 casting doubt as to the
existence, validity and correctness of the Property, Plant and
Equipment account balances amounting to 30,265,610.04 at
the end of the year 2013.
22.
Duero
Qualified
The Livestock Inventory account is doubtful due to the absence

of the actual physical inventory of the Livestock amounting to
1,852,720.00, rendering the overstatement of the assets
account. The cash advances remained unliquidated amounting
to 749,604.09, thus asset, income and expense accounts are
misstated.
23.
Unqualified
24.
GarciaHernandez
Getafe
Qualified
The existence, validity and correctness of the reported Property,

Plant and Equipment totaling 90,194,402.36
which
represented 61.83% of the total assets of 145,879,571.63 could
not be ascertained due to the failure of management to submit a
complete inventory report of its PPE. Non-liquidation of the
outstanding cash advances totaling 2,263,073.81 had
overstated the Assets and the Retained Operating Surplus at
year end.
25.
Guindulman
Qualified
Prior years collections in the total amount of 336,849.61 were

recorded/ taken up as income in the current year; long overdue
cash advances for travel and other special purpose amounting to
218,781.15 which remained unliquidated resulted in the
overstatement of assets and the government equity; the
unsettled cash shortage of 1,013,676.47 and service charges
737
LGU
Audit
Opinion

of 15,946.85 still carried in the books for several years had
rendered the balances of accounts receivable inaccurate.
26.
Inabanga
27.
Jagna
28.
Lila
29.
Loay
30.
Loboc
Qualified
Qualified
Qualified
Qualified
Qualified
The continued setting up of substantial RPT/SET receivables

totaling 18,008,433.15 with the absence of certified list of
taxpayers with amount due and demandable had overstated the
assets account.
Reconciling items in the Cash in Bank accounts with the net total
of 245,797.80 were not recorded in the books rendering the
correctness and accuracy of the Cash in Bank balances doubtful;
Cash Advances amounting to 6,363,986.28 were not liquidated
overstating the total assets and understating the expenses;
failure to conduct the physical inventory of Property, Plant and
Equipment with a net book value of P 83,451,784.21 rendered
the existence, validity and correctness of these property doubtful;
the balances of reciprocal accounts Due to/from Other Funds
were not reconciled, and had an unreconciled difference of
308,692.28 thus the validity, accuracy and reliability of these
accounts could not be ascertained.

Equipment account as of December 31, 2013 amounting to
129,047,593.24 representing 79% of the total assets could not
be properly ascertained due to the municipalitys failure to
conduct the physical count of its Inventories and Property, Plant
and Equipment and the municipalitys records did not permit the
application of alternative procedures.
Payments of occupancy fees for the new building of the

municipal public market were recorded as Other Payables in the
Trust Fund and not recognized as income under the General
Fund resulting in the understatement of Income by 200,000.00
while the transfer of 100,000.00 occupancy fee from the
General to the Trust Fund was not completely recognized
rendering understatement of the Cash in Bank account by the
same amount. Report on the Physical count of Inventories
(RPCI) as well as the Report on the Physical Count of Property,
Plant and Equipment (RPCPPE) were not prepared casting doubt
as to the existence, validity and correctness of the Inventories
and Property, Plant and Equipment account balances amounting
to 124,351.00 and 28,557,320.91 respectively.
The correctness, validity and condition of the Property, Plant and

Equipment amounting to 41,394,427.83 (net) could not be
ascertained due to the failure of the agency to conduct physical
inventory taking and prepared the inventory report; the total cash
advances of 3,998,513.78 remained long outstanding and
unliquidated thus actual expenses incurred could not be
ascertained; and the various account balances totaling
3,290,329.19 which were not properly recorded/reported in the
books that rendered the correctness and accuracy of the
financial report doubtful.
The validity and correctness of the recorded Property, Plant and

Equipment amounting to 100,468,563.09 is not ascertained due
to the failure of the officials concerned to undertake the proper
conduct of inventory-taking of LGU property while the accuracy of
738
LGU
Audit
Opinion

the Government Equity account balance of 101,225,949.73
could not also be ascertained due to the non-determination of
actual expenses relating to the unliquidated cash advances
31.
Loon
Qualified
Financial assistance to NGOs and receivables from different

leagues were inappropriately booked up as Due to LGUs and
Other Receivables account; the Real Property and Special
Education Tax Receivables were not set-up in the current year;
and the long outstanding Accounts Payable totaling 911,790.15
were not reverted to the unappropriated surplus of the general
fund; prior year expenses for electricity were charged to the
current appropriations; Due to and from Other Funds were not
reconciled and no report on the physical count of Property, Plant
and Equipment (PPE) totaling 187,623,735.42 (net of
depreciation) was submitted. Furthermore, cash advances
granted to officers and employees for confidential expenses,
special projects and travels amounting to 3,365,896.53 were
not liquidated at the end of the year.
32.
Mabini
Qualified
Existence, validity and condition of the Property, Plant and

Equipment amounting to 52,467,444.61 and Other Assets of
559,611.29 are doubtful due to the failure of the concerned
municipal officials to update, accomplish accurately and
completely the Report on the Physical Count of Property, Plant
and Equipment. Likewise, collectibility of the total balance of the
Real Property Tax/Special Education Tax Receivables at year
end amounting to 13,565,794.81 is doubtful due to the
absence of the certified list of taxpayers with the amounts due
and collectible as proper basis in the collection rendering the
reliability of the assets account uncertain. Further, cash
advances for intelligence fund amounting to 1,217,000.00 of
the local chief executive and advances to officers and employees
of 108,004.15 were not liquidated within the reglementary
period thus, expenses was understated and Government Equity
account overstated.
33.
Maribojoc
Qualified
Supplies and materials totaling 574,043.49 purchased during

the year were accounted not in conformity with the perpetual
inventory method; breeding stocks in the amount of 322,681.40
which remained dormant for several years is of doubtful validity
due to the failure of the municipality to properly monitor the
existence and condition of the dispersed breeding
stocks/animals, maintain the required records and prepare an
inventory report.
34.
Panglao
Qualified
The accuracy and correctness of the Property, Plant and

Equipment account as of December 31, 2013 amounting to
123,032,089.29 representing 57% of the total assets could not
be ascertained because the municipality failed to reconcile the
Inventory Report with accounting records and make necessary
adjustments; the non-provision of depreciation of prior years
acquired property; the purchase of
two (2) generator set
amounting to 2,026,000.00 was not taken up as PPE-Disaster
and Rescue Equipment.
35.
Pilar
Adverse
Cash in Bank Local Currency, Current Account does not reflect

accurately the balance as of December 31, 2013 because of (a)
739
LGU
Audit
Opinion

unreconciled net difference of 1,429,077.12 due to nonpreparation of Bank Reconciliation Statement for the General
Fund FCB Account and Special Education Fund LBP Account,
(b) understatement by 1,849,579.62 as a result of the failure to
promptly prepare journal vouchers to record all valid reconciling
items and (c) inclusion of unverified/invalid items in the bank
reconciliation statements.
36.
Pres. Carlos P.
Garcia
Qualified
Liquidations of cash advance with a total amount of

1,104,602.14 were not recorded in the books.
The Accounting Unit failed to establish at the beginning of the

year the Real Property Tax (RPT) and Special Education Tax
(SET) due and collectible for the year since CY 2011.
Existence, validity and correctness of the Property, Plant and

Equipments account with a balance of 51,563,822.45 could not
be ascertained due to the failure to conduct a complete physical
inventory.
Inventories amounting to 325,029.20 are of doubtful valuation

because the figure represents balances carried-over from last
year. There were no entries in the inventory account to record
purchases and issuance of items, as a result of the noncompliance with the Perpetual Inventory Method. Moreover, no
physical count of inventory was conducted by the LGU.
Failure to capitalize labor costs attributable to the construction of

assets. Only the costs of construction materials were capitalized
while labor were charged directly to expense.
Disbursements of the Trust Fund for the payment of supplies,

equipments and construction materials amounting to
3,446,410.91 were directly recorded as debit to the Due to
LGUs and credit to Cash in Bank, without recording the
appropriate asset account.
Misclassification of accounts worth 4,096,361.88 which affects

the fair presentation of each individual accounts in the financial
statements.
Accumulation of significant amount of inter-agency accounts due

to weakness in the control and liquidation of fund transfer, as well
as laxity in monitoring of the provincial and barangays share of
the real property tax, which creates doubt on the existence and
reliability of the receivable and liability accounts with a total
amount of 30,566,217.93.
Unserviceable/obsolete property amounting to 1,744,994.02

was not acted upon thus, remained in the books as part of its
Property Plant and Equipment during the year under Other
Assets account. Further, Breeding Stocks amounting to
1,053,000.00 recorded in the books of the municipality were not
supported with complete records and showed no movement for
the years thus, its existence could not be ascertained.
740
LGU
37.
38.
Sagbayan
San Isidro
Audit
Opinion
Adverse
Adverse
Lack of valid basis in recording Real Property Tax (RPT) and

Special Education Tax (SET) Receivables amounting to
1,290,587.93, therefore, correctness of the RPT and SET
Receivables and their corresponding contra-accounts are
unreliable. In addition, the validity and accuracy of the receivable
accounts are unreliable because Cash Advances to Officers and
while accounts with doubtful collectability including KKK Funds
Receivables, Accounts Receivables and Other Receivables
accounts amounting to 92,190.15, 6,690.03 and 11,673.47
respectively still existed as of December 31, 2013
Existence, accuracy and condition of the Property, Plant and

Equipment amounting to 56,337,768.79 and Inventories costing
114,442.50 were not established due to the failure of the
municipality to conduct a complete physical inventory count with
corresponding report. Public Infrastructures with a total amount of
34,927,140.39, comprising 65% of the total Property, Plant and
Equipment accounts were still carried in the books.
Minimal balances of the Due to Other NGAs and Due to LGUs

accounts remained in the agency books despite full
implementation of projects therefore, validity of the accounts
amounting to 269,212.53 and 42,199,629.24 respectively
cannot be assured. The accuracy and correctness of the
reciprocal accounts, due from Other Funds and Due to Other
Funds, are doubtful due to the unreconciled net difference of
(91,227.03).
Validity, accuracy and existence of the Property, Plant and

Equipment accounts for all funds in the total amount of
18,855,742.58 cannot be established due to the agencys
failure to properly maintain the property records, reports, and
reconcile the same with the accounting records which rendered
the accounts unreliable. Damaged property remained in the
books of the municipality due to the failure of the municipal
officials to conduct periodic physical inventory of supplies and
property and failure of the general services officer or Municipal
Treasurer to apply for relief of accountabilities within 30 days
after the 7.2 magnitude earthquake in Bohol.
Cash advances granted to officers and employees in the total

amount of 1,005,738.52 were not liquidated within the
reglementary period and properly monitored. Collectability of the
total Real Property Tax/Special Education Tax Receivable
balances at year end amounting to 715,201.37 and
698,091.74, respectively are doubtful due to the absence of
certified list of taxpayers with their amounts due and collectible,
thus rendering the asset accounts overstated.
Uncontrolled hiring of casual and contractual/job order

employees resulted in the incurrence of wages which were
inappropriately charged to account General Services (857),
disregarded the austerity measures promoted by the national
government and rendered inaccurate account balances of the
affected accounts because the appropriations for Personal
Services exceeded the 55% PS limitation.
741
39.
San Miguel
Audit
Opinion
Qualified
40.
Sevilla
Qualified
The Property, Plant, and Equipment (PPE) with a total value of

9,070,171.49 were not provided with depreciation.
Unserviceable PPE with a total net book value of 2,022,447.83
has been dropped from the books by debiting Government
Equity account instead of Other Assets account. The validity
and correctness of the recorded year-end balances of the Real
Property Tax and Special Education Tax Receivables of
1,160,762.65 and 1,189,770.48, respectively, are doubtful
since the amounts set-up at the beginning of the year were
based on estimated taxable value of real property and not on the
certified list of taxpayers.
41.
Sierra-Bullones
Qualified
Report on the Physical Count of Inventories (RCPI) and the

(RCPPE) amounting to 171,260.50 and 88,392,898.88,
respectively, are doubtful and that the agencys records did not
permit the application of alternative auditing procedures.
42.
Sikatuna
Qualified
Prior year expenses amounting to 197,871.61 were charged to

current appropriations; the equipment and semi-expendable
supplies were recorded as expense account totaling 49,951.00;
and the unexpended Calamity Fund amounting 1,200,945.22
was booked up as Other Payables account instead of Trust
Liability DRRM. Issued inventories still remained in the
inventory accounts and the outright recording of expense of
purchased office supplies, accountable forms, medicines, and
medical and dental supplies without coursing through the
inventory accounts. Cash advances granted to officers and
employees for confidential and travel expenses amounting to
1,002,130.71 were not liquidated at the end of the year.
43.
Talibon
Qualified
Receivables was overstated by 2,763,362.00 due to the

inclusion of unliquidated cash advances for local travel,
unliquidated cash advances for Intelligence and Confidential
Expenses without the required Credit Advice, dormant accounts,
and unsettled audit disallowances. Balance of the inventory
account at year end amounting to 520,380.84 was doubtful
because the LGU did not properly maintain the inventory
account.
44.
Trinidad
Qualified
Non liquidation of cash advances amounting to 2,746,172.19

and Due from LGUs and Due from NGOs/POs amounting to
6,607,654.92 and 1,044,801.00, respectively; Assets and
government equity accounts were overstated by 25,816,137.87
due to the non -transfer of public infrastructure to the Registry of
Public Infrastructure. Balances of Accounts Receivable
LGU
Financial assistance granted to barangays amounting to

1,020,030.00 for projects/programs and activities were not
liquidated during the year and were erroneously recorded in the
books as Accounts Payable instead of receivable account. Due
to Other NGAs amounting to 2,018,181.43 were
projects/programs which were not implemented or implemented
but not yet liquidated and balances which were not returned to
the concerned agencies. Cash advances for travels, special
purposes and intelligence expenses amounting to 1,309,101.62
were not liquidated/settled during the year even if the purposes
had been served.
742
LGU
Audit
Opinion

amounting to 796,177.81 which remained dormant for several
years and its collectibility are remote due to the unavailability of
the supporting documents to substantiate its claim.
45.
Tubigon
Qualified
Receivables which had been dormant for years and of doubtful

collectability amounting to 1,654,360.24 may result to distorted
financial reports; Public Infrastructures totaling 46,985,978.06
were still carried in the books overstating the total assets and
government equity account; reciprocal accountsDue from and
Due to Other Funds had an unreconciled difference of
1,846,338.85 which rendered the accounts of doubtful integrity.
46.
Ubay
Qualified
The unserviceable assets and assets no longer needed

amounting to 3,079,014.75 of the municipality were not acted
upon and still part of its Property, Plant and Equipment as Other
Assets Account. Cash Advances for travels, other purposes and
intelligence expenses amounting to 1,524,454.88 were not
liquidated/settled during the year even if the purposes had been
served; Breeding Stocks/Work/Other Animals amounting to
471,000.25 recorded in the books for a long time.
47.
Valencia
Qualified
Existence, validity and correctness of the Inventories and PPE

accounts as of December 31, 2013 amounting to 615,627.23
and 144,371,511.27, respectively, could not be ascertained as
a result of the failure to conduct the physical count and the
subsequent non-submission of the Report of the Physical Count.
1.
Alcantara
Qualified
Existence, condition, valuation and accuracy of the Property,

Plant and Equipment accounts amounting to 56,248,969.12 are
doubtful due to municipalitys failure to conduct physical count of
its properties, due to inadequacy of records, alternative audit
procedures could not be applied.
2.
Alcoy
Qualified
Validity and existence of the PPE accounts amounting to

79,175,803.85 could not be ascertained due to the submission
of an incomplete inventory report. The inadequacy of property
records prevented the team from the application of alternative
procedures. In addition, certain amount of the unliquidated
advances of 2,974,564.71 may have already been expended
during the year and in prior years and remained unrecorded
disbursements.
3.
Alegria
Qualified
Accuracy of the amounts booked under the Property, Plant and

Equipment accounts in the total amount of 66,280,854.72 could
not be properly ascertained and the existence of these assets are
doubtful due to the unfinished physical inventory of the municipal
property and the non-submission of the inventory report.
The balances of Cash in Bank-LCCA accounts totaling

17,617,429.84 for the three funds are overstated by
476,311.99 because reconciling items dating as far as back as
2011 were not recorded in the books of accounts but
continuously carried in the monthly Bank Reconciliation
Statements.
Cash Advances totaling 4.596 million remained unliquidated as
Cebu
743
LGU
Audit
Opinion

of
December 31, 2013 due to management's lack of
determination in requiring the settlement of previous cash
advances. Of this amount, 3.561 million or 77.48% had been
outstanding for over one to ten years.
4.
Aloquinsan
Qualified
The existence and physical condition of the property, plant and

equipment and validity and correctness of the account balance
valued at 57,972,794.96 at year end are doubtful because the
municipality did not conduct a physical inventory of its PPE and
neither property ledgers nor cards were maintained by the
accounting and property office, respectively. The bulk of
unliquidated cash advances of 15,033,363.70 were long
outstanding, and the possibility that these were already
expended during the year and in prior years is high.
5.
Argao
Qualified
The accuracy and/or correctness of the Cash in Bank balances in

the total amount of 57,973,246.37 could not be relied upon
since the monthly bank reconciliation statements were not
prepared or submitted regularly for review/verification. The
unliquidated cash advances in the amount of 2,862,837.30 as
of year-end is doubtful due to non-settlement as soon as the
purpose for the grant has been served, resulting in possible
misstatement of the income and expense and other related
accounts. The validity and existence of the Property, Plant and
Equipment (PPE) amounting to 155,655,478.44 could not be
ascertained as physical inventory of the PPE was not conducted
during the year and the unavailability of adequate records made
it difficult to apply other alternative audit procedures.
6.
Asturias
Unqualified
7.
Badian
Qualified
The RPT and SET receivables were set up based on percentage

of prior years tax receivables, contrary to Section 20, Volume 1
of the NGAS, thus rendering the accuracy and reliability of the
year-end balances of the RPT and set Receivables and their
contra accounts doubtful.
8.
Balamban
Qualified
The reciprocal accounts Due from Other Funds (144) and Due to
Other Funds (424) were not reconciled at year end with a
9.
Bantayan
Qualified
The correctness and validity of Property, Plant and Equipment

accounts amounting to 128,426,083.79 could not be
ascertained due to the non-preparation and submission of
updated inventory reports and the non-reconciliation of inventory
reports with the accounting records.
10.
Barili
Qualified
The failure of management to substantiate its assets with

adequate property records and physical inventory report, which
prevented the application of alternative audit procedures to
determine the validity and correctness of total Property, Plant and
Equipment with a net book value of 55,885,348.24 . The value
of various parcel of land owned by the municipality with a market
value of 63,236,468.29 although evidenced by tax declarations
only, was not recorded in the books of accounts.
744
11.
Boljo-on
Audit
Opinion
Qualified
12.
Borbon
Qualified
Failure of the Accounting and Property units to maintain complete

and updated individual property and inventory records of the
Property, Plant and Equipment totaling 12,447,065.90 which is
21.99% of the total assets.
13.
Carmen
Qualified
Failure of the Accounting and Property units to maintain complete

and updated individual property and inventory records of the
Property, Plant and Equipment totaling 82,973,320.01 which is
43.18% of the total assets.
14.
Catmon
Qualified
Failure of the Accounting and Property units to maintain the

individual property and inventory records of the Property, Plant
and Equipment totaling 35,526,571.65 which is 25.95% of the
total assets.
15.
Compostela
Qualified
(a) Doubtful validity of the Property, Plant and Equipment (PPE)

totaling 72,950,435.58 because of the incomplete physical
count of its PPE and the failure of the Accounting and
Treasurers Office to maintain PPE Ledger card/property card,
while unserviceable property valued at 7,822,100.51 are still
included therein and not transferred to Other Assets account; (b)
failure to liquidate cash advances to officers and employees
amounting to 3,870,400.67 for failure to recognize the
expended amount thereof; (c) the non-reliability of the
correctness of the RPT/SET Receivables because the recording
thereof was based on the assessment roll instead of from the
Municipal Treasurers certified list of taxpayers; and (d) nonreconciliation of the cash in vault balance per cashbook with that
of the accounting records with a difference of 174,909.21.
16.
Consolacion
Qualified
(a) The doubtful validity of the Property, Plant and Equipment

(PPE) totaling 266,333,917.11 (net of depreciation) because of
incomplete physical inventory count of its PPE and the failure of
the Accounting and Treasurers Office to maintain PPE Ledger
Card/Property Card, while unserviceable property valued at
12,091,009.50 are still included therein and not transferred to
Other Assets account; (b) the non-reliability of the correctness of
the RPT/SET receivables because the recording thereof was
based on estimate instead of from the Municipal Treasurers
Certified List of Taxpayers with taxes due and amount collectible
during the year; and (c) failure to liquidate cash advances to
officers and employees amounting to 2,242,895.00.
17.
Cordova
Qualified
Doubtful validity of the Property, Plant and Equipment (PPE)

totaling 149,970,868.32 (net of depreciation) because of the
non-conduct of physical inventory count of its PPE and the failure
LGU
Failure of the agency to submit Monthly Bank Reconciliation

Statement regularly to the Auditors Office for review/verification,
thus, the accuracy or correctness of the Cash-in-Bank balances
of 40,579,338.18 could not be relied upon. Likewise, the validity
and correctness of the recorded year-end balances of the
Property, Plant and Equipment (PPE) accounts with a net book
value of 66,913,577.01 could not be ascertained due to the
failure of the Property Officer/GSO-Designate to conduct
complete physical count of Property, Plant and Equipment, and
submit a report thereon.
745
LGU
Audit
Opinion

of the Accounting and Treasurers Office to maintain PPE Ledger
Non-reliability of the correctness of the RPT/SET receivables

because the recording thereof was based on estimate instead of
from the Municipal Treasurers Certified List of Taxpayers with
taxes due and amount collectible during the year.
Failure to liquidate cash advances to officers and employees

amounting to 2,085,820.05, rendering misstatements of the
expense and other related accounts, for failure to recognize the
expended amount thereof.
18.
Daan Bantayan
Qualified
The accounting records and the Treasurers cashbook were not

reconciled with a total difference of 55,928.57 and the validity,
accuracy and propriety of the balances of the Receivable and
Prepayment Accounts are doubtful due to the existence of nonmoving accounts totaling 3,259,723.14.
19.
Dalaguete
Qualified
No physical inventory-taking was conducted on Property, Plant

and Equipment (PPE) amounting to 129,347,554.20 net of
depreciation, or 64% of the total assets, for CY 2013, no Report
on the Physical Count of the PPE (RPCPPE) was submitted and
the PPE subsidiary ledgers, stock cards are inadequate thus
making the PPE balances at year-end difficult to ascertain.
20.
Dumanjug
Qualified
Discrepancy between accounting and property records

amounting to
63,853,936.69 rendering difficulties in
verifying/validating the existence and physical condition of
Property, Plant and Equipment totaling 71,693,447.03 net of
depreciation. The value of the twenty-eight (28) parcels of land
owned by the municipality with a market value of 80,787,212.37
although evidenced by tax declarations only, was not recorded in
the books of accounts, and Public Infrastructure totaling
3,501,302.43 was not transferred to Registry of Public
Infrastructures.
21.
Ginatilan
Qualified
The validity and correctness of the Agencys property, plant and

equipment amounting to 60,102,256.69, could not be
ascertained due to the non-submission of a physical inventory
report. Existing records did not allow the team to perform
alternative audit procedures.
22.
Liloan
Doubtful validity of the Property, Plant and Equipment (PPE)

totaling 220,823,577.34 (net of depreciation) because of the
incomplete of physical inventory count of its PPE and the failure
of the Accounting and Treasurers Office to maintain PPE Ledger
Non-reliability of the correctness of the RPT/SET receivables

because the recording thereof was based on estimate instead of
from the Municipal Treasurers Certified List of Taxpayers with
taxes due and amount collectible during the year.
Qualified
746
LGU
Audit
Opinion
Failure to liquidate cash advances to officers and employees

amounting to 3,106,328.37, rendering misstatements of the
expense and other related accounts, for failure to recognize the
expended amount thereof.
23.
Madridejos
Qualified
Correctness and validity of Property, Plant and Equipment

accounts amounting to 47,864,624.10 could not be ascertained
due to the non-preparation and submission of updated inventory
reports. Cash advances in the total amount of 7,417,308.76
recorded in the Advances to Officers and Employees account
remained unliquidated.
24.
Malabuyoc
Qualified
The balance of Cash in Bank LCCA accounts in General, SEF

and Trust Fund totaling 48,658,588.74 is not reliable because
there was no BRS prepared and submitted by the Municipal
Accountant to the team.
Failure of the Municipal Treasurers Office and the Accounting

Unit to reconcile the difference of 8,108,647.31 between the
book balances of PPE accounts totaling 42,708,024.52 and the
physical inventory report aggregating 34,599,377.21, the
existence, accuracy and correctness of the PPE items could not
be ascertained.
25.
Medellin
Qualified

accounts amounting to 118,006,141.41 (net of depreciation)
could not be ascertained due to the non-reconciliation of records
of the General Services Office and the Accounting Office and the
non-submission of a report on the physical inventory of the
agencys assets.
26.
Minglanilla
Qualified
Land account amounting to 41,644,205.00 was not covered by

Certificates of Title or other documents that would prove
ownership. The validity and existence of the PPE amounting to
113,249,976.00 could not be ascertained as physical inventory
of the Property, Plant and Equipment (PPE) was still not
conducted during the year and the unavailability of adequate
records made it difficult to apply other alternative audit
procedures.
27.
Moalboal
Qualified
Failure of the inventory committee, conducting the physical count

of the Property, Plant and Equipment, formed by the municipal
mayor to submit a complete inventory report on the PPE, thus
rendering the validity, existence and accuracy of the PPE
account balance of 105,516,546.45, which is 73% to the total
assets, doubtful.
28.
Oslob
Qualified
Failure of the agency to submit Monthly Bank Reconciliation

Statement regularly to the Auditors Office for review/verification,
thus, the accuracy or correctness of the Cash-in-Bank balances
of 88,331,546.91 could not be relied upon. Likewise, the validity
and correctness of the recorded year-end balances of the
Property, Plant and Equipment accounts with a net book value of
55,880,751.72, or 36.82% of the total assets could not be
ascertained due to the failure of the Municipal Treasurer/GSODesignate to conduct complete physical count of Property, Plant
747
LGU
Audit
Opinion

and Equipment, to properly maintain property ledger cards and to
drop from the books the disposed and unserviceable properties
from the books of accounts.
29.
Pilar
Qualified
Failure of the Municipality Treasurer to submit the Report of

Physical Count of PPE valued at 30,489,107.11 (net of
depreciation) and to maintain Property Cards; failure to submit
bank reconciliation states for Cash In Bank Local Currency,
Current Account for five (5) accounts totaling 8,466,968.26; and
several claims totaling 3,408,435.40 without supporting
documentary requirements.
30.
Pinamungahan
Qualified
Discrepancy between accounting and property records

amounting to 14,358,406.69
rendering difficulties in
verifying/validating the existence and physical condition of
Property, Plant and Equipment totaling 95,545,681.04 net of
depreciation.
Due From NGO/PO was understated by
1,500,000.00 in view of the erroneous entry taking up the
liquidation of LAMAC MPC for financial assistance received as
liquidation of the funds.
31.
Poro
Qualified
Failure of the municipality to conduct physical count and to

submit the Reports of Physical Count of Property, Plant and
Equipment (RPCPPE) valued at 64,212,371.42 and failure of
the Municipal Treasurer and Municipal Accountant to maintain
Property Cards and Property Ledger Cards, respectively.
32.
Ronda
Qualified
The correctness of valuation and existence of the property, plant

and equipment with net book value amounting to
51,044,163.01 could not be ascertained due to the absence of
sufficient documentary evidences and records and the continued
failure of concerned agency officials to prepare and submit a
comprehensive and properly prepared physical inventory report.
33.
Samboan
Qualified
The Cash in Bank LCCA balances of six depository accounts

were overstated by 141,302.69 and understated by 4,411.06
than the confirmed bank balances because reconciling items
were not promptly booked up.
Fully depreciated, obsolete and unserviceable Property, Plant

and Equipment (PPE) items totaling 2,217,752.80 were not
reclassified to the Other Assets account.
Various expenses incurred in CY 2012 but paid in CY 2013 were

recorded as operating expenses of the current year. The balance
of Property, Plant and Equipment (PPE) accounts totaling
187,771,555.41 was not supported with an Inventory
Report/Report of actual physical count by the Inventory
Committee. PPE were still recorded at cost as accumulated
depreciation and depreciation expense was not set-up. The
reliability and validity of parcels of land owned by the Municipality
totaling 4,893,100.23 could not be ascertained as these were
not covered by Certificates of Title. On the other hand.
unliquidated cash advances had accumulated to a significant
amount of 5,518,447.93 as of year-end due to non-settlement
as soon as the purpose for the grant has been served. Public
Infrastructures amounting to 61,765,622.29 was not closed to
34.
San Fernando
Qualified
748
LGU
Audit
Opinion

the Government Equity account and not recorded in the Registry
of Public Infrastructures (RPI) at the end of the year.
35.
San Francisco
Qualified
The validity of ninety three (93) GL/controlling accounts totaling

144,823,768.44 was doubtful due to failure to submit schedules
of subsidiary ledger balances. The existence, conditions,
whereabouts and valuation of the agencys property, plant and
equipment amounting to 85,146,714.54 could not be
ascertained due to failure to conduct inventory count, and failure
to submit an inventory report thereof. The Long overdue items
requiring adjustments by book as additions and deductions
totaling 822,897.89 and 423,930.00, respectively, by bank
totaling 32,604.01, and the long outstanding stale checks
totaling 173,615.07 were not adjusted in the books.
36.
San Remegio
Qualified

accounts amounting to 84,672,679.31 could not be ascertained
due to non-reconciliation of records between the General
Services Office and the Accounting Office and the accountability
of the Petty Cash Fund amounting to 20,000.00 that had been
in existence in the books for more than ten years could not be
traced. Further, as disclosed in the Notes to the Financial
Statements, certain accounts have to be reconciled yet, such as
the Cash which is not reconciled with the treasury records and
the reconciliation between Due From Other Funds (144) and Due
To Other Funds (424) Accounts resulted in a difference of
513,507.62 thereby rendering the accuracy of these account
balances doubtful.
37.
Santa Fe
Qualified
Non-preparation and submission of the updated inventory reports

and the non-reconciliation of inventory reports with the
accounting records, thus rendered the non-reliability of the
Property, Plant and Equipment account balances totaling
27,133,935.99. Cash in vault has a material amount totaling
1,948,917.37 as of December 31, 2013, thereby exposing the
cash to the risk of possible loss or misuse.
38.
Santander
Qualified
The agency still failed to conduct a complete physical inventory

of the Property, Plant and Equipment and submit a complete
report thereon, thus rendering the existence, validity and
accuracy on the reported amount of 31,395,764.87, doubtful.
Failure to record issuances of NFA rice totaling 1,750,000.00

resulting in the understatement of the Food Supplies Expense
account (758) and consequently overstating the Food Supplies
Inventory account (158).
Non reconciliation of cash in vault account (101) balances per

cashbook and per ledger, resulting in the discrepancy of
29,415.57, thereby rendering the cash account balance at year
end unreliable.
Unliquidated cash advances had accumulated to a significant

amount of 6,317,132.88 as of year-end. The validity and
existence of the Property, Plant and Equipment (PPE) amounting
to 107,893,611.40 could not be ascertained as physical
inventory of the PPE was still not conducted during the year and
the unavailability of adequate records made it difficult to apply
39.
Sibonga
Qualified
749
LGU
Audit
Opinion

other alternative audit procedures.
40.
Sogod
Disclaimer
The auditor cannot render an opinion on the financial statements

because management did not submit the year-end financial
statements.
41.
Tabogon
Qualified

Equipment accounts amounting to 57,410,966.93 net of
depreciation could not be ascertained due to the municipalitys
failure to complete the physical inventory taking after Yolanda,
the non-reconciliation of records between the General Services
Office and the Accounting Office and the non-submission of a
report on the physical inventory of the agencys assets.
42.
Tabuelan
Qualified
Accounting errors in the recording of the honoraria of barangays

health/daycare workers, traveling expenses of barangay book
keepers and materials purchased for the implementation of
projects for barangays to account Subsidy to LGU totaling
2,136,773.00; collections made in late December 2012 totaling
461,578.59 was recorded as current income in January 2013
and unserviceable property totaling 145,215.98 was not
reclassified to account Other Assets.
43.
Tuburan
Qualified

53,585,539.00 was not supported with a complete and accurate
Report on Physical Count of Property, Plant and Equipment. PPE
under Trust Fund accounts totaling 11,423,586.80 were not
transferred to the General Fund and were not provided with
depreciation.
Implementation of infrastructure project from various financial

assistance in CY 2013 totaling 10,004,001.10 were recorded as
debit to Due to Other NGAS, instead of to the Construction in
Progress-Agency Asset account. Acquisition cost of other
property totaling 381,879.00 were not also recorded to the
appropriate asset.
Advances granted to officers and employees totaling

5,881,053.96 remained unliquidated as of year-end hence,
expenses incurred out of the cash advances were not recognized
and recorded.
Disclaimer
Inaccuracy and unreliability of the beginning balances by reason

of the failure to record the financial transactions of CYs 2009 and
2010; and failure of the Accountant to submit 85 schedules of
subsidiary ledger balances totaling 71,942,655.64; and the
accuracy of the Property, Plant and Equipment (PPE) accounts
totaling 27,477,739.78 constituting 63% of the total assets
could not be determined due to (a) absence of a Report of
Physical Count; (b) non maintenance of subsidiary ledger / cards;
and (c) absence of depreciation schedule.
Qualified
Failure of management to conduct an inventory of movable

property valued at 14,394,357.78 thereof as of December 31,
44.
Tudela
Negros Oriental
1.
Amlan
750
LGU
Audit
Opinion

2013 and the inadequacy of its records did not permit the
application of alternative audit procedures to verify the accuracy
of these accounts. Moreover, a variance of 3.7 million exists
between the balances per books and per bank of Cash in Bank,
Local Currency Current Account due to the presence of long
outstanding reconciling items which have remained unadjusted
thus rendering the balance of this account doubtful.
2.
Ayungon
Qualified
Existence and accuracy of the recorded movable property

amounting to 25,680,525.66 or 39.10% of total assets
remained doubtful due to the failure of the agency to complete
the conduct of a physical inventory. Cash advances amounting
to 1,020,000.00 which represents unliquidated cash advances
for Intelligence Fund remained unsettled.
3.
Bacong
Qualified
The existence of movable assets worth 24,497,666.76

categorized under the Property, Plant and Equipment (PPE)
account was not validated due to the failure of management to
conduct the inventory count thereof and the inadequacy of
property/ledger cards.
4.
Basay
Qualified
Failure to conduct a physical inventory of all its real or immovable

and movable property and inventories, thus rendering the validity
and propriety of the balances of these accounts amounting to
100,407,024.43 doubtful. No receivables for Real Property and
Special Education Taxes were set up in the current and previous
year, thus rendering the balances of these accounts amounting
to 7,177,333.00 and 1,674,610.15 unreliable.
Cash
advances amounting to 2,769,306.47 remained unliquidated as
of the end of the year thus the receivables may not be fairly
presented.
5.
Bindoy
Qualified
Failure to conduct a physical count of its movable assets valued

at 30,565,904.81 at year end, and the inadequacy of its records
did not allow the application of alternative procedures to verify
the accuracy of these accounts. Failure of management to
require the liquidation of cash advances granted to officers and
employees resulted in the overstatement of the receivable
account and understatement of expense account by
2,286,289.96.
6.
Dauin
Qualified
Validity, existence and correctness of the recorded movable

property, plant and equipment could not be ascertained because
the municipality failed to conduct the physical count of its
movable property, plant and equipment valued in the books at
12,745,147.90 or 42.07% of the total Property, Plant and
Equipment (PPE) at year-end. Adjusted balances of Cash in
Bank per bank reconciliation and general ledger showed a
difference of 2,091,168.02 as of December 31, 2013 because
of the existence of prior years unidentified reconciling items,
unrecorded check disbursements, interest income and bank
charges.
7.
Jimalalud
Qualified
A variance of 8,739,739.69 between the balances of movable

property per books and per inventory remained unreconciled due
to the municipalitys failure to complete the physical count
thereof. Failure of management to require the liquidation of cash
advances resulted in the overstatement of the receivables and
751
LGU
Audit
Opinion

the consequent understatement of expenses by 1,318,926.91.
Failure to prepare the bank reconciliation statements has
rendered the balance of Cash in Bank as of December 31, 2013
of 12,303,058.10 doubtful. Real Property and Special
Education Taxes Receivable may not be fairly presented as the
amounts were not based on the certified list of taxpayers and
amounts due and collectible.
8.
La Libertad
Qualified
Failure to conduct a physical inventory of its movable property

and inventories thus rendering the validity and propriety of the
balances of these accounts amounting to 28,771,119.46 and
3,267,093.51, respectively, doubtful. Real Property and Special
Education Tax Receivables set up since 2008 were not based on
the Certified List of Taxpayers and amounts due, while cash
advances amounting to 1,348,269.64 remained unliquidated as
of the end of the year thus the receivables may not be fairly
presented. Failure to record lots owned by the municipality with
a market value of 3,442,160.00 understated the assets.
9.
Mabinay
Qualified
Existence and accuracy of the recorded movable property

amounting to 39,247,012.11 or 10.70% of total assets
remained doubtful due to the failure of the agency to complete
the conduct of a physical inventory. Several lots owned by the
municipality with market value of 58,968,097.00 were not taken
up in the books. Cash advances amounting to 3,019,480.70
which includes unliquidated cash advances for Intelligence Fund
of 1,560,000.00, remained unsettled.
10.
Manjuyod
Qualified
Effect of adjustments, had management conducted the physical

count of its movable property, plant and equipment and liquidated
the cash advances as required.
11.
Pamplona
Qualified
The municipality did not conduct the physical count of its

31,240,350.35 as of December 31, 2013, the existence, validity
and propriety of these assets remained doubtful. Real property
covered by tax declarations in the name of the municipality with
an aggregate assessed value of 3,996,370.00 were not
recorded in the books.
12.
San Jose
Qualified
The municipality did not complete the physical count of its fixed
assets which include movable property valued in the books at
7,229,349.33 as of December 31, 2013. Land claimed and
presently occupied by the municipality with market value of
2,248,226.00 are not covered by certificates of title in its name
nor recorded in the books.
13.
Siaton
Qualified
The existence and correctness of the balance of the movable

PPE amounting to 35,693,571.36 or 31.03% of the total PPE
were not ascertained due to the failure of the concerned officials
to maintain updated inventory records, conduct annual actual
physical count and to reconcile the count with the balances per
books.
14.
Sibulan
Qualified
The municipality did not conduct the physical count of its

11,481,658.60 as of December 31, 2013 thus the existence,
752
LGU
Audit
Opinion

validity and propriety of these accounts remained doubtful.
15.
Sta. Catalina
Qualified
The municipality has not completed the inventory taking of all its
real/immovable and movable property, hence, the validity and
existence of Property, Plant and Equipment and inventories
amounting to 154,797,395.79, which comprises 53.25% of the
municipalitys total assets, could not be ascertained.
16.
Tayasan
Qualified
A difference of 7,364,023.35 between the balances of movable

property per books and per inventory remained unreconciled due
to the municipalitys failure to complete the physical count
thereof. The failure of management to require the liquidation of
the cash advances resulted in the overstatement of the
receivables and the consequent understatement of expenses by
1,155,160.25. Failure of the Municipal Accountant to prepare
the bank reconciliation statements has rendered the balance of
Cash in Bank as of December 31, 2013 of 40,152,537.88
doubtful.
17.
Valencia
Qualified
The existence of movable assets worth 31,219,622.42

categorized under the Property, Plant and Equipment (PPE)
account could not be validated due to the failure of management
to conduct the physical count thereof thus the existence, validity
and accuracy of the recorded Property, Plant and Equipment
accounts remain doubtful. Property damaged by Typhoon
Sendong in CY 2011 amounting to 54,229,819.88 remained in
the books pending approval of the request for relief of
accountability thus overstating the asset accounts.
18.
Vallehermoso
Qualified
The propriety, existence and accuracy of the balances of the

municipalitys inventories and movable property amounting to
1,859,042.45 and 15,059,286.06, respectively, remained
doubtful due to the failure of the agency to conduct a physical
inventory thereof. Failure of management to require the
liquidation of the cash advances resulted in the overstatement of
the receivables and consequent understatement of expenses by
1,570,739.16 as of the end of the year. Failure to record lots
owned by the municipality with a market value of 34,019,860.00
understated the assets of the municipality.
19.
Zamboanguita
Qualified
The Municipality did not conduct of physical count of its movable

property, plant and equipment valued in the books at
17,964,641.54 or 16.14% of the total Property, Plant and
Equipment at year end. Various completed public infrastructures
amounting to 4,204,438.73 were not dropped from the books
but remained recorded in the Property, Plant and Equipment
accounts thereby overstating the assets.
Siquijor
1.
E. Villanueva
Qualified
No complete physical inventory of PPE accounts amounting to

18,469,247.80 and non-conduct of physical inventory of
livestock inventory amounting to 842,987.00.
2.
Larena
Qualified
Non-reconciliation of the Municipal Treasurers and Municipal

Accountants records of Livestock Inventory amounting to
626,962.00.
753
3.
Lazi
Audit
Opinion
Qualified
4.
Maria
Qualified
Non-conduct of physical inventory on Inventory and PPE

accounts amounting to 29,666,093.20.
5.
San Juan
Qualified
Non-reconciliation of the difference of 2,042,235.34 between

bank and general ledger balances.
Non-conduct of physical count on the inventory account

amounting to 502,710.00.
Non-reconciliation of the physical count of PPE of

65,974,547.40 with that of the general ledger balance of
90,265,493.19 showing a difference of 24,290,945.79.
LGU
6.
Siquijor
Qualified
Non-conduct of physical inventory on property amounting to 74

million.
Region VIII Eastern Visayas

Biliran
1.
Almeria
Qualified
Doubtful accuracy of the Cash-in-Bank balance of 576,120.44

since the records were not reconciled and the result of nonpreparation of Reconciliation Statements for all bank accounts;
unassured reliability and accuracy of balances of Inventory
accounts and PPE account amounting to 30,052.25 and
22,221,396.88 respectively because of managements failure to
conduct physical inventory
as well non-maintenance of
prescribed records.
2.
Biliran
Qualified
Unascertained accuracy of the Advances to Officers and

employees of 451,243.18 due to non-liquidation despite having
been long outstanding for period; unassured reliability and
accuracy of balances of Inventory Accounts and PPE accounts
amounting to 102,800.00 and 24,6217,534.93 respectively
because of erroneous recording of procured items as expenses
and management failure to submit the required inventory reports.
3.
Cabucgayan
Qualified
Unconfirmed correctness of the balances for inventory and PPE

accounts amounting to 5,502,956.00 and 27,132,361.33
respectively for failure of management to conduct of physical
count of inventory items as well as the maintenance of prescribed
records.
4.
Caibiran
Qualified
Unascertained accuracy, validity and reliability of the Cash in

Bank account balances amounting 5,232,821.17 due to failure
of management to prepare Bank Reconciliation statements; the
reliability and accuracy of Inventory and Property, Plant and
Equipment
accounts amounting 390,331.55 and
33,665056.39 respectively were doubtful and due to failure in
the conduct of physical inventory and maintenance of prescribed
records.
754
5.
Culaba
Audit
Opinion
Qualified
6.
Kawayan
Qualified
Failure of management to prove the accuracy of Cash in Bank

balances of 7,712,765.37 due to non-preparation of Bank
Reconciliation Statements; the effects of non-settlement of cash
advances totaling 789,410.92 upon the accomplishment of their
intended purposes; the unassured reliability and accuracy of
balance of Inventory accounts and PPE amounting to
444,812.36 and 28,692,570.09 respectively, because of
managements failure to conduct physical inventory as well as
non-maintenance of adequate records and supporting
documents.
7.
Maripipi
Qualified
Unconfirmed correctness of the balances for inventory as well as

PPE accounts, amounting to 358,217.65 and 13,665,008.50
respectively for failure management to comply with the required
conduct of physical inventory as well as maintenance of
prescribed records.
8.
Naval
Qualified
Existence of stale checks amounting to 549,795.09 that

remained unadjusted; the unascertained accuracy of the balance
of 963,965.08 of Advances to Officers and Employees since
still unliquidated despite with age of more than 30 days; the
doubtful reliability of the PPE account due to the unreconciled
discrepancy in the total amount of 26,605,135.72 between the
balance per books and per inventory report; and the erroneous
recording of financial assistance of 2,238,084.00 to the account
Subsidy to Other LGUs instead of Due from LGUs.
Qualified
Non-preparation of the bank reconciliation statement, the

material disparity of 10,097,615.70 in the year-end balance
between the bank and the books of accounts could not be
determined thus, creating doubts on the existence and accuracy
of the Cash in Bank, LCCA Account amounting to
15,538,481.44.
Failure to submit completely the accounts and to support

adequately the transactions amounting to 2,807,037.92 casting
doubts on the validity, regularity, and propriety of the subject
transactions.
Qualified
Failure to derecognize or reclassify property and equipment that

were severely damaged and/or were lost due to super typhoon
Yolanda.
Unqualified
Qualified
Property, Plant and Equipment (PPE) carrying a year-end

balance of 19,931,125.08 was doubtful considering that
LGU
Failure of management to prove the accuracy of Cash in Bank

balances of 4,515,029.62 due to non-preparation of Bank
Reconciliation Statements and inadequacy of the documents for
the bank accounts maintained by the agency; the effects of nonsettlement of cash advances totaling 1,623,436.87 upon the
accomplishment of their intended purposes as well the reported
liquidations with incomplete documentation; 2,132,114.30
inventory not being supported with adequate records and
Eastern Samar
1.
Arteche
2.
Balangiga
3.
4.
Balangkayan
Can-avid
755
LGU
Audit
Opinion

unserviceable/obsolete property worth 573,001.00 are still
included.
5.
6.
Dolores
Gen. Mac Arthur
7.
Giporlos
Unqualified
Qualified
Existence and validity of Property, Plant and Equipment (PPE)

amounting to 47,068,309.77, at year-end could not be
established due to managements failure to disclose under
Notes to Financial Statements the subsequent event that could
affect the fair presentation of the PPE accounts and its failure to
submit the report on the physical count/inventory of its PPE; and
the accuracy and reliability of the Cash in Bank Local Currency,
Current Account (LCCA) with a year-end balance
of
11,816,664.35 could not be ascertained due to the nonpreparation of the Bank Reconciliation Statements.
Qualified
The propriety, validity and legality of transactions and their

impact on the fair presentation of the accounts in the financial
statements could not be established due to non-submission of
the accounts for the months of April, July and August 2013 and
some for the months of October and December 2013 totaling
33,615,760.81.
The year-end balance of the Property, Plant and Equipment

account was doubtful due to the inclusion of property and
equipment which were already lost and those severely
destroyed/damaged due to typhoon Yolanda which hit the LGU
on November 8, 2013; moreover property and ledger cards per
category of property, plant and equipment were not prepared and
maintained against which the accuracy of the reported year-end
accounts balances could be validated and determined.
8.
Guiuan
Qualified
Failure to conduct physical count/inventory of its Property, Plant

and Equipment (PPE) amounting to 96,924,401.65, at year
end, thus preventing the team from adopting alternative audit
procedures to validate the account balances due to the
inadequacy of records.
9.
Hernani
No opinion
The auditor has no basis to render an opinion since the agency

has not submitted the financial statements, as of December 31,
2013. The LGU submitted the Financial Statement for the
General Fund as of June 30, 2013, only.
10. Jipapad
Qualified
The existence of Property, Plant and Equipment valued at

16,538,161.92 could not be established due to managements
failure to conduct physical inventory; the validity and reliability of
the Land, Land Improvements and Building recorded in the books
at 13,372,440.50 could not be ascertained due to the absence
of Torrens Certificate off Title/proof of ownership and the failure
of managements to maintain property ledger cards; and the
existence and accuracy of the Cash in Bank, LCCA account,
amounting to 11,076,586.65 could not be established due to
absence of Bank Reconciliation Statements.
11. Lawa-an
Qualified
Property, Plant and Equipment ledger cards on the part of

Accounting and on the part of the GSO Property Cards were not
separately maintained per category of property, plant and
equipment to support independently the recorded year-end
756
LGU
Audit
Opinion

balance of the account; and the inclusion of lost and severely
damaged/destroyed/unserviceable property and equipment
rendered the year-end PPE account balance highly doubtful.
12. Llorente
13. Maslog
Unqualified
Qualified
Absence of property records that could aid in determining the

accuracy and existence of the Property, Plant and Equipment
14. Maydolong
15. Mercedes
Unqualified
Qualified
The accuracy and reliability of the year-end balance of the Cash

in Bank Local Currency, Current Account (LCCA) in the amount
of 1,770,359.72 could not be ascertained due to the nonpreparation of the Bank Reconciliation Statements.
Municipalitys share and receipt of the Internal Revenue

Allotment (IRA) for CY 2013 in the total amount of
22,777,300.14 was recorded in the books without supporting
documents but based on an assumed amount.
Erroneous preparation of the physical inventory report on

property, plant and equipment resulting in the unreliability of said
account balances at 32,947,076.70 and 19,643,709.70 for
Property, Plant and Equipment and Accumulated Depreciation
accounts, respectively;
Unrecorded various Dental, Medical and Laboratory Equipment

received from the Department of Health in an aggregate amount
of 1,606,922.72;
Erroneous classification of accounts resulted in

over/understatement of some accounts by 525,943.00.
Overstated Prior Period Adjustments account due to erroneous

recording of purchased materials for the rehabilitation of water
system amounting to 749,339.30 and fund transfer of the
LGUs counterpart to Trust Fund for the ARCP II farm to market
road construction amounting to 1,500,000.00.
Property, Plant and Equipment Property Cards on the part of the

GSO and Ledger Cards on the part of Accounting, were not
prepared and maintained per category of property, plant and
equipment to support independently the year-end PPE account
balance.
Cash in Bank year-end balance of 6,109,672.14 could not be

ascertained as to its existence and correctness due to nonpreparation of Bank Reconciliation Statement.
The existence and validity of Property, Plant and Equipment

(PPE) amounting to 15,519,012.81, at yearend, could not be
established due to managements failure to maintain updated
property and ledger cards per category of property, plant and
equipment.
Non-disclosure under the Notes to Financial Statements the

effects of the aftermath of the super typhoon Yolanda on the
16. Oras
17. Quinapondan
18. Salcedo
19. San Julian
Qualified
Qualified
Qualified
Qualified
757
the
LGU
Audit
Opinion

asset accounts of the LGU due to the destruction/loss of some of
its property and Property Plant and Equipment.
20. San Policarpio
21. Sulat
22. Taft
Qualified
The accuracy and reliability of the balance of the Cash in Bank

Local Currency, Current Account (LCCA) in the amount of
5,432,259.41 could not be ascertained due to the nonpreparation of the Bank Reconciliation Statements.
Validity, propriety and regularity of disbursements amounting

3,169,700.23 representing January to December 2013
transactions under the General Fund and their effects on the fair
presentation of affected accounts including cash-in-bank could
not be ascertained due to the non-submission of
accounts/disbursement vouchers and their supporting documents
Unqualified
No opinion
The Auditor had no basis to render an opinion considering that

only the Balance Sheet and Income Statement, General Fund,
for CY 2013 only (not cumulative) was submitted.
Leyte
1.
Abuyog
Qualified
Expenses amounting to 5,652,414.25 were erroneously

recorded under the Other Maintenance and Operating
Expenses (Other MOOE) or account code 969, thus the
incurrence of affected expenses were not disclosed under the
agencys financial statements. Moreover, prior years expenses
of 1,491,072.04 were charged to the current years
appropriations, effecting an overstatement in recording of related
expenses per the agencys books.
2.
Alang-alang
Qualified
Due to the Unliquidated Advances to Officers and Employees as

of year-end aggregating 5,538,591.61 of which 4,381,930.00
mostly represents cash advances granted for quick response for
typhoon Yolanda victims which remain unliquidated as of yearend. The validity and correctness of the balances of Property,
Plant and Equipment valued at 95,063,839.17 were not
ascertained due to managements failure to conduct a physical
inventory.
3.
Albuera
Qualified
Questionable contracts made by management in its procurement

activities totaling 7,120,887.37 as a result of non-compliance
with relevant rules; disbursements amounting 2,704,641.86 that
were not completely supported by the required documents thus
creating doubts on the validity of the transactions; erroneous
recording of transactions using the accounts Other Maintenance
and Other and Operating Expenses, thereby causing
misstatements thereto and the disclosed incurrence of irregular
expenses amounting to 132,254.98; affected the reliability of
the values assigned to the affected accounts in the relevant
4.
Babatngon
Qualified

758
5.
Bato
Audit
Opinion
Qualified
6.
Burauen
Qualified
Non-reconciliation of the Property, Plant and Equipment balances

between accounting and property records resulted to the
unreliability of the year-end balance amounting to
116,722,789.66. Further, the non-maintenance of subsidiary
ledgers per taxpayers casts doubt on the reliability and accuracy
of the Real Property Tax Receivable amounting to
16,323,767.86.
7.
Calubian
Qualified
Failure to transfer some Property, Plant and Equipment (PPE) to

various recipient schools/LGUs and the failure to record same to
the Registry of Public Infrastructure (RPI) resulted in the
overstatement of the total assets of the Province by 319,
111,755.65. Likewise, the inclusion of small-value, unserviceable
and missing items in the PPE accounts resulted in the
overstatement of the total assets of the Province by
115,994,168.85. Moreover, the non-closure of Public
Infrastructure accounts to the respective Registry of Public
Infrastructure (RPI) resulted in the overstatement of assets and
government equity accounts of the Province by 41,070,285.79.
Lastly, the inclusion of completed projects in the Construction in
progress accounts resulted in the overstatement of the total
assets of the Province by 44,531,286.12 representing the
unadjusted Government Equity and Public Infrastructure
accounts.
8.
Capoocan
Qualified
The validity and existence of its Property, Plant and Equipment

amounting to 43,210,909.36 were not established because of
the failure of the LGU to conduct actual physical count of all
agency assets which casts doubts on the accuracy of the
reported balance as there were damage report to property
caused by typhoon Yolanda; the validity and propriety of
expenditures amounting to 10,392,843.02 were not determined
because disbursement vouchers pertaining thereto were not
submitted; cash advances totaling 5,287,214.93 remained
unsettled beyond the reglementary period, thus, the fair
presentation of account Advances to Officers and Employees
cannot be determined. The validity of expenditures totaling
2,520,540.88 for payment of salaries, donations and fuel
consumption were not established due to lack of supporting
documents; and the unutilized balance of LDRRMF for Quick
Response and Mitigating Fund amounting to 5,953,768.65 was
not transferred to the Special Trust Account of Trust Fund.
9.
Carigara
Qualified

LGU
Accuracy, validity and existence of PPE as well as certain

inventory accounts valued at 151,700,999.52 and
1,479,589.05 respectively could not be ascertained due to nonconduct of physical inventory as well as failure in the
maintenance of prescribed records, and existing limitations in the
system did not permit the application of alternative audit
procedures.
759
10.
Dagami
Audit
Opinion
Qualified
11.
Dulag
Disclaimer
No Financial Statements and Disbursement Vouchers / accounts

submitted as of Feb.14,2014.
12.
Hilongos
Qualified
Failure to record purchases of supplies and materials to

Inventory Account amounting to 17,636,084.75 which were
instead reflected under the PPE-Construction-In-Progress
resulted to the misstatements of said assets including the effects
of the unimplemented audit recommendations of the prior years
report.
13.
Hindang
Qualified
The accuracy of pertinent expense account under the relevant

financial statements could not be ascertained due to erroneous
recording under the Other Maintenance and Operating Expenses
totaling 381,229.85.
14.
Inopacan
Qualified
Various
expenses amounting to
6,718,785.23 were
erroneously recorded using the Other Maintenance and
Operating
Expenses (MOOE) thus rendering the audited
Statement of Income and
Expenses as of year-end not
reflective of accurate information pertaining the affected expense
accounts.
15.
Isabel
Qualified
Failure to enforce settlement of long outstanding cash advances

totaling 4,406,640.19 which may overstate the assets and
government equity accounts; the direct debit to the related
expense account of purchased supplies instead of to the
appropriate inventory accounts amounting to 1,826,163.33;
considering further the absence of basis to adopt alternative
procedures to ascertain the correctness of affected accounts.
16.
Jaro
Qualified
Validity and existence of the its Property, Plant and Equipment

amounting to 121,021,284.86 were not established because of
the continuous failure of the LGU to conduct actual physical
count of all agency assets; the validity of expenditures with
disbursements of 5,397,056.43 was not determined because
the vouchers pertaining thereto were not submitted.
17.
Javier
Qualified
Failure to record the motor vehicle, buildings and infrastructure

projects out from Trust Fund in the amount of 41,648,365.36
despite the full acquisition and completion of constructions; the
non-transfer to Special Trust Fund of unexpended portion of the
Municipal Disaster Risk and Reduction Fund (MDRRMF) of
3,008,992.90 thereby deemed as unrecorded amounts; the
erroneous recording as Interest Expense of loan amortizations to
the Municipal development Office (MPDFO) for Community
Based Resource Management (CBRM) Project for the year 2013
LGU
Unreliability of the reported balance of Property ,Plant and

Equipment (PPE) 51,967,894.33 which did not tally with the
Report of the Physical Count of Property, Plant and Equipment
(RPCPPE) with a difference of 42,467,047.18. Validity of Due
from NGAs in the amount of 430,121.06 and Due from LGUs
totaling 235,412.40 outstanding for more than twelve (12) years
could not be ascertained due to inadequacy of records; and the
misclassification of several accounts, such as Due from NGAs
and Due from LGUs, which rendered the affected accounts of
doubtful validity.
760
LGU
Audit
Opinion

in the amount of 484,046.02 and the unused portion of office
supplies at year-end of 336,454.00 which remained unrecorded
due to flawed procedures in the procurement of supplies and
materials; affected the reliability of values assigned to pertinent
accounts per the related financial statements.
18.
Julita
Qualified
The agency was not able to complete the physical inventorytaking of all its properties and was unable to prepare a reliable
and complete Report of the Physical Count of Property, Plant and
Equipment totaling 48,775,489.54 which is 48.43% of the total
assets. The amount is not supported with a detailed list of its
composition since the Property Unit and the Accounting Unit did
not maintain their respective property records.
19.
Kananga
Qualified
Failure to enforce settlement and complete adherence to

pertinent laws, rules and regulations thus, cash advances
amounting to 4,118,978.78 remained unliquidated as of
December 31, 2013, which may result in the overstatement of
assets and government equity accounts; the direct debit to the
related expense accounts instead of to the appropriate inventory
accounts of purchased supplies amounting to 1,176,393.55.
20.
La Paz
Qualified
Property, Plant and Equipment amounting to 55,424,503.49 is

not supported with a detailed list of its composition since the
Property Unit and the Accounting Unit did not maintain their
respective property records. The agency was not able to
complete the physical inventory-taking of all its properties and
was not able to prepare a reliable and complete Report of the
Physical Count of Property, Plant and Equipment as in the
previous years. Due to the absence of records and inventory
report the validity and existence of the reported properties are
unreliable.
21.
Leyte
Qualified
Unascertained validity of the reflected balance of Payables

account of 2,120,497.70 due to absence of valid claimants as
well as unconfirmed accuracy of the values assigned for the
accounts due from Other funds and Due to Other Funds since
not at reconciled balances, which affected the fair presentation of
the relevant accounts in the financial statements.
22.
MacArthur
No Opinion

submitted as of Feb 14, 2014.
23.
Mahaplag
Qualified
Unascertained reliability of the reported amount of cash

advances of 1,733,826.82 due to failure in causing their
liquidation despite having been long outstanding.
Doubtful accuracy of the PPE balance of 18,886,944.62 net of

depreciation as consequence of non-conduct of physical
inventory resulted to the doubtful reliability of the amount
assigned to the affected accounts for the financial statements.
Failure to reconcile balances of Cash In Vault and Cash

Disbursing Officer accounts vis-a vis the cashbook and general
ledgers casting doubts on the accuracy and reliability of the
reported balance of 1449,835.18 and 276,940.00
respectively; non-preparation of bank reconciliation statements
for all funds during the entire year to prove the accuracy of the
24.
Matag-ob
Qualified
761
LGU
Audit
Opinion

Cash In Bank balances reported at 27,426,418.47; and failure
of management to cause the full liquidation or settlement of cash
advances amounting to 816,953.51 which remained
outstanding in the books for more than three (3) years despite
the accomplishment of the purposes they were granted.
25.
Matalom
Qualified
Doubtful reliability of inventory items amounting to 460,591.55

which were directly recorded to expense; and PPE with balance
of 101,467,097.55. Non-maintenance of prescribed reports and
records and failure in the conduct of physical inventory of PPE
procured during the year in the amount of 101,467,097.55; and
existing accounting system did not allow the application of
alternative audit procedures to ascertain the accuracy of
recorded values of both assets.
26.
Mayorga
Disclaimer

27.
Merida
Qualified
Failure to reconcile balances of Cash In Vault and Cash

Disbursing Officer accounts vis-a vis the cashbook and general
ledgers casting doubts on the accuracy and reliability of the
reported balance of 12,120.26 and 20,354.94 respectively;
non-conduct of reconciliation of Cash in Bank balances per
books and per bank which put doubt the accuracy and reliability
of the reported balance of 23,447,038.63; failure to enforce
settlement of cash advances amounting to 692,346.32 which
remained outstanding in the books for more than three (3) years
despite the accomplishment of the purposes they were granted
thus causing misstatements in the affected assets as well as the
expense accounts; the non-conduct of physical count of Property,
Plant and Equipment as well as the maintenance of the
prescribed records affecting the accuracy, completeness and
reliability of the reported balance of 39,421,847.18 as of
December 31, 2013 and the recording as Subsidy to LGUs
instead of Due from LGUs of fund transfers to barangays
28.
Palo
Disclaimer
Due to the scope limitation caused by Managements nonsubmission of the financial statements and delayed submission
as well as unsubmitted accounts for our timely audit, we believe
that the audit evidence we have gathered is not sufficient and
appropriate to provide a basis for our audit opinion.
29.
Palompon
Qualified
Unascertained accuracy of the cash advances amounting to

670,845.00 due to failure to enforce their settlement for having
been outstanding for more than three (3) years despite the
expected accomplishment of the purposes they were granted; the
doubtful reliability of the PPE account due to non-transfer to the
respective registry of Public Infrastructure of completed projects
as well as Reforestation-Upland to ascertain the correctness of
affected accounts, casted doubts the aggregate amount
5,857,095.29; Subsidy to LGUs instead of Due From LGUs
amounting 1,400,000.00,thereby affecting the balances of both
accounts.
30.
Pastrana
Disclaimer
Due to the scope limitation caused by Managements nonsubmission of the financial statements and delayed submission
as well as unsubmitted accounts for our timely audit, we believe
762
LGU
Audit
Opinion

that the audit evidence we have gathered is not sufficient and
appropriate to provide a basis for our audit opinion.
31.
San Isidro
Qualified
Non-recording of collections understated the Cash-in-Vault

account by 1,737,583.24; the unascertained accuracy of
affected cash accounts due to non-reconciliation of balances per
cashbooks as well as ledgers amounting to 477,298.94; the
doubtful accuracy of the negative balances of 2,958,049.86 of
the accounts Cash in Bank-Local Currency Current account
under the general Fund due to check payments made in the
excess of available funds; the unassured validity of the balance
of 80,262.00 for the Due From Officers and Employees since
unliquidated despite having been long outstanding; and the
erroneous recording as Other MOOE expenses amounting to
243,592.35 instead using Representation Expenses as the
appropriate accounts and existing records do not allow the
application of alternative audit procedures.
32.
San Miguel
Qualified
Validity and correctness of the balances of Inventory and

Property, Plant and Equipment valued at 1,158,262.63 and
54,377,362.63 were not ascertained due to managements
failure to conduct physical inventory of these assets; the validity
of the account Advances to Officers and Employees amounting
to 2,028,167.05 were not established because these were not
liquidated at the end of the year; the unexpended balances of
LDRRMF totaling 1,357,365.70 were not transferred to the
Special Trust Account of Trust Fund.
33.
Sta. Fe
Qualified
Unliquidated Advances to Officers and Employees as of year-end

aggregating 3,191,349.36 which are mostly for travels affected
the validity of the balances of assets, government equity and
expense accounts, unreliable Disaster Response and Equipment
amount of 374,897.00 due to non-reconciliation with the
General Ledger balance.
34.
Tabango
Qualified
Unascertained accuracy of Due From Officers and Employees

account under the General, Special Education and Trust Funds
totaling 3,999,863.25, 60,145.00 and 94,207.01,
respectively, due to their non-liquidation despite long been
outstanding; the failure to conduct physical inventory on Property
Plant and Equipment amounting to 105,677,973.45 thus
casting doubt on the reliability of said balance and records did
not allow the application of alternative procedures; the
circumstances of inadequately documented transactions totaling
6,375,560.00 that render the transactions unascertained as to
validity as well as propriety and the failed submission of paid and
recorded Disbursement Vouchers amounting 2,754,831.45
which put to doubt the actual existence of claims including their
validity and propriety.
35.
Tabon-Tabon
Qualified
The agency was not able to complete the physical inventorytaking of all its properties and was unable to prepare a reliable
and complete Report of the Physical Count of Property, Plant and
Equipment totaling 22,618,336.07 which is 56.31% of the total
assets. The amount is not supported with a detailed list of its
composition since the Property Unit and the Accounting Unit did
not maintain their respective property records.
763
36.
Tanauan
Audit
Opinion
No Opinion
37.
Tolosa
No Opinion

38.
Tunga
Qualified
The reported year-end book value of Property, Plant and

Equipment (PPE) accounts totaling 25,075,840.52 was not
supported with complete and accurate Report on the Physical
Count of Property, Plant and Equipment (RPCPPE), thereby,
casting doubt on its accuracy, existence and completeness; The
reported year-end book value of Property, Plant and Equipment
(PPE) accounts totaling 25,075,840.52 was not supported with
complete and accurate Report on the Physical Count of Property,
Plant and Equipment (RPCPPE), thereby, casting doubt on its
accuracy, existence and completeness.
39.
Villaba
Qualified
Erroneous recording of received PDAF funds totaling

3,000,000.00 as income instead of using the account Due From
National Government Agencies, thus causing misstatements of
particular accounts; inappropriate recording of expenses using
the account Other Maintenance and Operating Expenses instead
of using the prescribed ones; and the doubtful reliability of
payables of 14,940,750.58 which have been outstanding for
more than two (2) years, not duly supported with any documents
thus considered without valid claimants; and existing records did
not allow the application of alternative audit procedures.
Disbursement and revenue accounts for all funds covering the

period July, 2013 to December 31, 2013 were not submitted for
audit, thus raising doubts on the reliability of the recorded
disbursements and collections. Inventories as well as Property,
Plant and Equipment accounts amounting to 279,128.45 and
51,013,832.30 (net of depreciation), respectively,
are
unreliable due to the non-conduct of physical count on all of the
LGUs assets and the non-maintenance of equipment ledger
cards and property cards. The existence of the Cash in BankLocal Currency Current Account amounting to 2,098,396.95
could not be established due to the failure of the Municipal
Accountant to prepare Bank Reconciliation Statements.
LGU

Northern Samar
1.
Allen
Qualified
2.
Biri
Qualified
3.
Bobon
Qualified
The existence of the Cash in Bank-Local Currency Current

Account amounting to 5,150,358.32 could not be established
due to the failure of the Municipal Accountant to prepare Bank
Reconciliation Statements. Moreover, the Property, Plant and
Equipment accounts totaling 26,465,173.77 are unreliable due
to the failure of the: (i) inventory team to conduct an annual
physical inventory of properties; (ii) Property Officer-Designate to
submit the Inventory Report; and (iii) Accountant and Property
Officer-Designate to maintain equipment ledger cards and
property cards.
The existence of Property, Plant and Equipment accounts
valued at 26,210,535.65 could not be established due to
managements failure to conduct physical inventory and to
maintain property, plant and equipment ledger cards.
764
4.
Catarman
Audit
Opinion
Qualified
5.
Capul
Qualified
The existence of the Property, Plant and Equipment accounts

valued at 25,148,305.34 (net) could not be established due to
the managements failure to conduct physical inventory, and the
validity and accuracy of the Land account could not be
ascertained due to the absence of proof of ownership and the
failure of the management to maintain property ledger cards.
6.
Catubig
Qualified
The existence of the Cash in Bank, LCCA account amounting to

55,630,480.38 could not be established and their accuracy
could not be ascertained due to the absence of Bank
Reconciliation Statements and subsidiary ledgers. Likewise, the
existence of the Property, Plant and Equipment and inventories
accounts valued at 28,157,197.79 and 546,266.90
respectively, could not be established due to the managements
failure to conduct physical inventory.
7.
Gamay
Qualified
The accuracy of the Property, Plant and Equipment accounts

valued at 14,703,500.39 could not be ascertained due to
management failure to reconcile the Report on Physical Count of
Property, Plant and Equipment (RPCPPE) with accounting
records, and to maintain the prescribed property records and
ledger cards.
8.
Laoang
Qualified
The existence and accuracy of Property, Plant, and Equipment

accounts as well as the Inventory accounts amounting to
established and ascertained due to the managements failure to
conduct physical inventory and to support the issuances of
supplies with valid documents; and the Cash in Bank, Local
Currency, Current Account amounting to 65,237,832.98 could
not be relied upon due to incomplete submission of bank
reconciliation statements and existence of unidentified and
unrecorded reconciling items amounting to 1,405,879.13 and
591,069.64, respectively. The validity of Accounts Payable
absence of supporting documents, and the Real Property Tax
(RPT) /Deferred RPT Income, and Special Education Tax (SET) /
Deferred SET Income were understated by at least
3,940,439.82 due to failure to set up the correct RPT/SET
receivables in CY 2012 and 2013. Moreover, the unexpended
balance of LDRRMF in the amount of 2,396,885.35 was not
transferred to the Special Trust Fund under the Trust Liability
DRRM account (Code 438) in the Trust Fund books.
9.
Lapinig
Qualified
Paid disbursement vouchers for all funds covering the period

October 1, 2013 to December 31, 2013 and part of August and
September, 2013, were not submitted for audit, thus casting
doubt on the reliability of the recorded check disbursements
totaling 10,992,548.73, and the validity of Cash in Bank Local
LGU

valued at 335,083,099.52 could not be established due to the
maintain the corresponding property ledger cards. Likewise, paid
disbursement vouchers for the period July, 2013 to December,
2013 for the General Fund and all paid disbursement vouchers in
CY 2013 under the Special Education Fund and Trust Fund were
not submitted for audit.
765
LGU
Audit
Opinion

Currency, Current Account in the Trust Fund amounting to
2,236,437.84 cannot be ascertained due to non-submission of
bank reconciliation statement as of December 31, 2013.
10.
Las Navas
No Audit
Certificate
No audit opinion, much less Audit Certificate is embodied in this

report because of the failure of the Local Government Unit to
submit the financial statements and schedules for CY 2013
despite repeated demands.
11.
Lavezares
Qualified
The unexpended balance of the LDRRMF totaling 7,733,164.00

was not accrued to a Special Trust Fund. The validity and
existence of the recorded Property, Plant and Equipment
accounts valued at 16,545,011.98 could not be ascertained due
to managements failure to conduct physical inventory and
properties acquired prior to CY 2012 were not supported with
subsidiary ledgers. Moreover, disbursement vouchers and
payrolls amounting to 3,007,364.05 remained unsubmitted
which affected the reliability of the accounts involved; and some
balance sheet accounts reported abnormal balances aggregating
2,431,381.49.
12.
Lope de Vega
Qualified
The unexpended balance of the LDRRMF for calendar years

2012 and 2013 with amounts 741,150.00 and 1,158,153.85,
respectively, are still included in the General Fund account,
instead of depositing to a Special Trust Fund. The existence of
the Property, Plant and Equipment accounts valued at
16,575,856.61 could not be established due to the
maintain the corresponding property ledger cards.
13.
Mapanas
Qualified

accounts valued at 15,941,856.34 could not be established and
ascertained due to the managements failure to complete the
conduct physical inventory, to render a report thereon, and to
maintain property records and ledger cards.
14.
Mondragon
Qualified
The unexpended balance of Local Disaster Risk Reduction and

Management Fund (LDRRMF) amounting to 1,850,128.67 was
not transferred to a special trust fund. Likewise, the required
registries and subsidiary records for the DRRMF were not
maintained. Moreover, the existence of the Inventory and the
Property, Plant and Equipment accounts valued at
established due to the managements failure to conduct physical
inventory and to maintain the corresponding ledger cards.
15.
Palapag
Qualified
The Cash in Bank Local Currency, Current Account totalling

32,473,668.38 is unreliable due to erroneous preparation of
bank reconciliation statements, unaccounted discrepancies
totalling 800,720.60, and non-submission of bank reconciliation
statements and subsidiary records on two (2) depository
accounts. Moreover, the existence and validity of Property, Plant
established and ascertained due to the managements failure to
conduct physical inventory and to maintain property ledger cards
as well as property, plant and equipment ledger cards.
766
16.
Pambujan
Audit
Opinion
Qualified
17.
Rosario
Qualified
The unexpended balance of the Local Disaster Risk Reduction

and Management Fund (LDRRMF) totaling 608,209.21 was not
transferred to a special trust fund and that no registries and
subsidiary records were maintained. Likewise, the existence of
Cash in Bank-Local Currency Current Account amounting to
3,812,090.51 could not be established due to the failure of the
Municipal Accountant to prepare Bank Reconciliation
Statements. Moreover, the existence of the property, plant and
equipment (PPE) valued at 10,563,906.06 could not be
established due to the non-conduct of physical inventory.
18.
San Antonio
Qualified

valued at 7,695,281.09, net of depreciation, which increased by
1,121,869.32 or 14.58% as of December 31, 2013 and which
represents 46.20% of the total assets could not be established
due to managements failure to conduct physical inventory and to
maintain Property, Plant and Equipment Ledger Cards.
19.
San Isidro
Qualified
The current portion of the long-term indebtedness totaling

1,083,157.07 which is due to be settled in CY 2014 was not
transferred to current liabilities, and the unexpended balance of
the Local Disaster Risk Reduction and Management Fund
(LDRRMF) for CY 2013 totaling 2,953,512.06 was not
deposited to a special trust fund.
20.
San Jose
Qualified
The Cash In Vault is understated by 92,422.67 due to

unreported collections caused by the failure of the
Treasurer/Liquidating Officer to require all collectors to prepare
the Report of Collections and Deposits and turn-over all
collections for the day, and the unexpended balance of the Local
Disaster Risk Reduction and Management Fund (LDRRMF)
totaling 3,570,367.00 was erroneously credited to Due to Other
Funds in the Trust Fund books, instead of Trust LiabilityDRRM.
21.
San Roque
Qualified
The existence of Property, Plant and Equipment accounts valued

at 12,984,278.46 could not be established due to
managements failure to conduct a complete physical inventory of
its property. Likewise, the existence and accuracy of the Cash in
Vault account totaling 1,947,752.54 could not be established
due to the non-reconciliation between the records of the
Municipal Treasurer and the Municipal Accountant.
22.
San Vicente
No Audit
Certificate
No audit opinion, much less Audit Certificate is embodied in this

report because of the failure of the Local Government Unit to
submit the financial statements and schedules for CY 2013
LGU
The PPE accounts valued at 60,066,357.63, the existence of

which could not be established due to the management's failure
to conduct physical inventory; Due from LGU accounts is
understated by 399,734.81 because the Municipal Accountant
dropped/adjusted the account to Government equity without an
authority from the Commission Proper of the Commission on
Audit.
767
23.
Silvino Lubos
Audit
Opinion
Qualified
24.
Victoria
Qualified
The accuracy and the reliability of the Cash in Bank, Local

Currency Current Account balance for the SEF and Trust Fund
non-preparation of the bank reconciliation statements, the Cash
in Bank-LCCA for the general fund is overstated by 415,399.99
due to unaccounted reconciling items, and the physical
existence of the property, plant and equipment valued at
17,628,230.68 (net of depreciation and excluding construction
in progress) could not be established due to failure to conduct
physical inventory.
Qualified
Unreliability of the Cash in Bank LCCA account balance due to

various errors/non-recording of transactions, and discrepancy in
book and bank balances in prior years;
Unreliable year-end balance of unliquidated cash advances since

the amount of 1,739,204.08 which represent 24% of the total
amount have no subsidiary records/details; and
The balance of the PPE accounts of 17,557,869.51 is still

unreliable since only 74% of the total or 12,976,987.72 were
accounted in the inventory report, thus, leaving an unreconciled
amount of 4,580,872.79.
LGU
Samar
1. Almagro

and Management Fund (LDRRMF) totaling 608,209.21 was not
transferred to a special trust fund and that no registries and
subsidiary records were maintained. Likewise, the existence of
Cash in Bank-Local Currency Current Account amounting to
Municipal Accountant to prepare Bank Reconciliation
Statements. Moreover, the existence of the property, plant and
equipment (PPE) valued at 10,563,906.06 could not be
established due to the non-conduct of physical inventory.
2.
Basey
Disclaimer
Because of the failure of the Local Government Unit to submit the

accounts and the related financial reports/records for the months
covering from January to October, 2013 despite repeated verbal
and written demands.
3.
Calbiga
Qualified
Because the reliability of the year-end balance of Property, Plant

and Equipment (PPE) accounts of 48,668,199.96 which
comprise 46.51% of the total assets of the LGU as of December
31, 2013 was not ascertained because of the failure of the LGU
to conduct an inventory of all their assets and submit a Report on
the Physical Count of Property, Plant and Equipment (RPCPPE),
maintain property records/appropriate ledger cards, and provide
depreciation.
4.
Daram
Adverse
The consolidated year-end balance of the Cash in Bank, LCCA

account of 9,426,872.28 is unreliable because it is understated
by 9,473,956.97 due to non-inclusion of the cash balances of
their trust funds, non-maintenance of subsidiary records for all
bank accounts and non-preparation of bank reconciliation
statements. The year-end balance of the Property, Plant and
Equipment accounts of 78,500,809.31, comprising 69.09% of
768
LGU
Audit
Opinion

the total assets as of December 31, 2013, is unreliable due to the
absence of subsidiary/property records of each PPE
classification and absence of a report on the Physical Count of
Property, Plant and Equipment in CY 2013.
5.
Gandara
Qualified
Because the year-end balance of the unliquidated cash advances

of 949,775.23 is unreliable since the amount of 204,073.46
have no subsidiary records/details and the balance of the PPE
accounts of 81,230,022.52 is still unreliable since only 70% of
the total or 56,576,323.29 were reported in the inventory report,
thus, leaving an unreconciled amount of 24,653,699.23.
6.
Hinabangan
Adverse
Doubtful accuracy of the Cash in Bank-LCCA account balance of

9,776,188.57 as of December 31, 2013 due to the absence of
reconciliation between the LGU and the Authorized Government
Depository Banks records in CY 2013 and prior years.
Outstanding cash advances of 23,426,383.74 were unreliable
due to the absence of subsidiary ledgers/records of prior years
balances. The year-end consolidated balance of the Property,
Plant and Equipment accounts of 37,714,519.98 cannot be
relied upon due to the management failure to conduct inventory
of all their property in CY 2013 and failure to maintain property
and equipment ledger cards. In addition, the Heavy Equipment
account was understated by 3,492,000.00 due to failure of the
agency to book up the purchase of one (1) unit motor grader.
7.
Jiabong
Adverse
Balance of the Cash in Bank, LCCA account of 1,007,703.41 is

unreliable due to various omissions in recording of transactions
and the failure of the accountant to conduct the required
reconciliation between the bank and agencys records;
Balance of the Advances to Officers and Employees account of

861,947.04 is unreliable because of the absence of
details/schedules and adjustments/deductions made to the
account in the amount of 1,764,887.72 were not supported with
liquidation reports and/or pertinent documents;
Balance of the Property, Plant and Equipment accounts of

31,043,279.60 is unreliable due to the absence of
subsidiary/property records for each PPE classification, failure to
conduct physical count of all property in CY 2013; and
disbursement vouchers and supporting documents amounting to
3,298,475.05 were not submitted for audit hence, the
correctness and propriety of the recorded transactions could not
be ascertained.
No Opinion
Failure of the Local Government Unit to submit the financial

statements and schedules for CY 2013 despite repeated
demands.
Adverse
Cash in Bank, LCCA account balance of 9,826,492.43 as of

December 31, 2013 cannot be relied upon due to the failure of
the Accountant to conduct the required reconciliation between
the balances of bank records and cash in bank balances in the
agencys books, non-,maintenance of subsidiary ledgers/records;
overstatement of the Cash in Bank balance of 3,273,556.62
arising from various recurring errors and omissions in the
recording of transactions; and the existence of unreconciled
8.
Marabut
9.
Matuguinao
769
LGU
Audit
Opinion

balance of 8,192,352.29 in prior years. The Cash in Vault
account balance as of year-end is still unreliable since recurring
omissions and additions in the recording of transactions
remained unadjusted as of year-end and absence of
reconciliation of Accountant and Treasurers records. The
balance of Due from Officers and Employees account as of yearend is not reliable because of the absence of subsidiary records
and details on the persons responsible/liable for the unliquidated
amount and the failure to record the under recording of cash
advances granted for CY 2013 in the amount of 360,259.00.
Lastly, the consolidated balance of the Property, Plant and
Equipment accounts totaling 28,837,362.01 (net book value),
comprising 50.49% of the total assets as of December 31, 2013,
is still unreliable due to the continued failure to maintain property
records by both the accounting and treasurers offices and
incomplete physical inventory taking of all their property.
10.
11.
Motiong
Pagsanghan
Adverse
Adverse

unreliable due to various errors in recording of transactions and
failure of the Accountant to prepare a correct reconciliation
between the bank and agency records and the unrecorded
accounts with balances amounting to 737,640.08;
Balance of the Advances to Officers and Employees account of

371,100.00 is unreliable because the adjustments/deductions
made to the account in the amount of 477,885.40 in CY 2013
were not supported with liquidation reports and/or pertinent
documents;
Consolidated Property, Plant and Equipment (PPE) accounts

balance of 66,871,265.25, comprising 86% of the total assets
as of December 31, 2013, is also unreliable due to the absence
of a complete subsidiary/property records and the unrecorded
heavy equipment costing 11,674,000.00; and
Loans payable account was also understated by 15,682,041.46

because of the unrecorded loan from DBP Catbalogan to
purchase the heavy equipment and some errors in recording.
Cash in Bank-LCCA account as of December 31, 2013 of

9,692,250.11 is unreliable due to absence of regular
reconciliation between the LGU and Authorized Government
Depository Banks records in CY 2013 and prior years, and
absence of supporting schedules/details and documents to the
credit adjustments made in the books totaling 762,797.92.
Likewise, the year-end balance of the Advances to Officers and
Employees Account is unreliable since 1,179,354.28 or 27.68%
of the total unliquidated cash advances were not supported with
subsidiary records and or details. Lastly, the reliability of the
year-end balance of Property, Plant and Equipment (PPE)
accounts of 53,806,713.83, which comprise 52.11% of the total
assets of the LGU as of December 31, 2013 was not ascertained
because of the failure of the LGU to conduct an inventory of all
their assets and submit a Report on the Physical Count of
Property, Plant and Equipment (RPCPPE), and to maintain
property records/appropriate ledger cards.
770
LGU
12.
Paranas
Audit
Opinion
Qualified
Property, Plant and Equipment accounts (PPE) balance of

78,655,280.85, comprising 73% of the total assets as of
December 31, 2013, is unreliable due to the absence of
subsidiary/property records of property costing 38,864,954.43;
Year-end PPE balances are bloated because unserviceable

property costing 2,951,579.00 have not been reclassified to
Other Assets account or were not yet disposed of; and
Payments for Philhealth premiums of indigents totaling

1,687,500.00 were taken up as Subsidy to GOCC instead of
accounting the same as expenses resulting in the overstatement
of income for the year and ultimately the Retained Operating
Surplus for current operations.
13.
Pinabacdao
No Opinion

statements, schedules, accounts and related reports for CY 2013
14.
San Jorge
Adverse
Unreliability of the consolidated year-end balance of the Cash in

Bank LCCA account of 12,553,186.13 due to an existing
discrepancy between the balances per book and bank records
and various reconciling items presented in the Bank
Reconciliation statements are not supported with documents or
details to warrant adjustments in the books. Likewise, the
consolidated year-end balance of the Property, Plant, Equipment
accounts of 14,716,704.59 is unreliable due to the absence of
reconciliation between accounting and property records, failure to
conduct an inventory of all the LGU property and to provide an
allowance for depreciation on all their Property, Plant and
Equipment items during the calendar year. Likewise, the
recording of Real Property Tax Receivable and Special
Education Tax Receivable at the beginning of the year without
using the Real Property Tax Assessment Report (RPTAR)
resulted in an understatement of the receivable account by
1,781,399.18.
15.
San Jose de
Bauan
Qualified

unreliable due to failure of the Accountant to conduct periodic
reconciliation of the LGU books and bank records. The year-end
balance of the unliquidated cash advances of 2,315,345.77 is
likewise unreliable since the amount of 500,000.00 was not
supported with subsidiary records/details to pinpoint
responsibility, while 1,670,100.00 was erroneously recorded as
Due from Officers and Employees instead to the proper account
Advances to Officers and Employees. The correctness and
reliability of the consolidated Property, Plant and Equipment
accounts balance of 52,576,295.07, comprising 76% of the
total assets as of December 31, 2013, could not be ascertained
due to the absence of subsidiary/property records and absence
of a Report on the Physical Count of Property, Plant and
Equipment in CY 2013 and prior years. Lastly, depreciation was
not provided for all Property, Plant and Equipment valued at
17,620,640.33.
16.
San Sebastian
No Opinion

demands.
771
17.
Sta. Margarita
Audit
Opinion
Adverse
18.
Sta. Rita
Adverse
LGU
19.
Sto. Nio
Qualified
Because the 0.00 (zero) balance of the Drugs and Medicines

Inventory account as of year-end is unreliable since the recorded
issuances/utilization of drugs and medicines during the year
totaling 14,577,630.15 were not supported with Reports on
Issuances/Utilization. The Payroll Fund transactions were
erroneously recorded to the Due from Officers and Employees
account resulting in unfair presentation of the balances of the
accounts in the financial statements as of year-end. Likewise,
the Cash in Bank-LCCA account balance as of year-end of
8,463,686.97 is unreliable due to absence of reconciliation
between the LGU and Banks records during the calendar year
and in prior years. The balance of the Due from Officers and
Employees account of 10,684,725.76 as of December 31,
2013 is also unreliable since it included cash advances of
agency personnel totaling 342,147.01 without supporting
details. Lastly, the consolidated balance of the Property, Plant,
and Equipment accounts of 37,110,880.83 as of year-end is
unreliable since property records were still not maintained,
reconciliation between property and accounting records, and
inventory of property were also not undertaken during the year.
The consolidated balance of the Cash-In Bank- LCCA account in

the total amount of 26,611,335.93 as of December 31, 2013 is
unreliable due to the existence of an unexplained discrepancy of
7,665,540.21 between the balances of LGU books and
Authorized Government Depository Banks records, absence of
periodic reconciliation of both records for their Trust and Special
Education Funds, and adjusted balances in the monthly Bank
Reconciliation Statements for the General Fund were not taken
into account in the reported balance of the monthly trial balances
and quarterly financial statements for the fund;
The correctness and reliability of the property, plant and

equipment accounts balances showing a book value of
144,847,607.97, comprising 69.12% of the total assets as of
December 31, 2013, was not ascertained due to the absence of
subsidiary/property records of each PPE classification at the
Municipal Accountants Office and Municipal Treasurers Office
(Property Custodian), and absence of a report on the Physical
Count of Property Plant and Equipment in CY 2013;
The failure to correct errors found in various accounts balances

and failure to correct other deficiencies noted in the audit of
accounts/transactions resulted in adverse and/or disclaimer
opinions on the financial statements for calendar years 2010,
2011 and 2012; and
The balances of Payable accounts were doubtful due to the

absence of subsidiary records which were not maintained by the
Accounting Unit for almost all accounts and the insufficient
disclosure in the Notes to Financial Statements.
Unreliability of the Cash in Vault balance due to erroneous

recording of transactions and absence of reconciliation between
accounting and treasurers record arising from non-maintenance
of subsidiary records by the accountable officers;
Unreliability of the Cash in Bank LCCA account balance due to
772
LGU
Audit
Opinion

various unrecorded reconciling items, errors/non-recording of
transactions, and discrepancy in book and bank balances in prior
years;
20.
Tagapul-an
Unreliability of the year-end balance of unliquidated cash

advances since the amount of 989,745.89 have no subsidiary
records/details; and
Unreliability of the balance of the PPE accounts of

50,340,881.96 since only 86% of the total or 43,473,899.90
were reported in the inventory report, thus, leaving an
unreconciled amount of 6,866,982.06.
The balances of the Cash in Vault, Cash in Bank, and Advances

to Officers and Employees accounts of 119,496.42,
1,110,492.32, and 3,861,332.13 respectively, are unreliable
due to absence of subsidiary records/details, erroneous
recording of transactions, and discrepancy in records;
The consolidated balance of the Property, Plant and Equipment

(PPE) accounts of 28,013,474.56 is unreliable due to absence
of property cards and perpetual inventory records, incomplete
physical inventory taking and absence of reconciliation between
property and accounting records;
The balances of several accounts in the financial statements are

unreliable due to uncorrected erroneous recording of
transactions, various accounts are dormant for several years
already and balances were just carried forward from previous
financial statements without the necessary details or explanation,
absence of documents to support the claim of the long
outstanding payables, and abnormal balances of some accounts;
and
Transactions totaling 4,330,351.53 were not submitted for

audit, thus, the correctness of the recorded transactions was not
ascertained.
No Opinion

demands.
Adverse
21.
Talalora
22.
Tarangnan
Qualified
The consolidated year-end balance of Cash in Bank-LCCA

account of 7,874,626.41 is unreliable due to the failure of the
municipal accountant to prepare bank reconciliation statements
for the Special Education Fund and Trust Fund with balances of
521,710.77 and 984,043.63, respectively, and various
reconciling items totaling 458,263.62 were not supported with
documents. The consolidated balance of the Property, Plant
and Equipment (PPE) accounts of 25,290,349.18, which is
53.89% of the total assets of the LGU, is unreliable due to the
absence of reconciliation between accounting and property
records and the failure to conduct physical inventory of all its
property.
23.
Villareal
Adverse
A total of 2,156,999.51 remained undeposited as of December

31, 2013 and the accuracy of the amount of undeposited
773
LGU
Audit
Opinion

collections as of year-end recorded under the Cash in Vault
account is unreliable since deposits of collections in the total
amount of 5,027,934.50 were not supported with the validated
deposit slips or any proof of deposits;
24.
Zumarraga
Adverse
The accuracy of the account Advances to Officers and

Employees year-end balance is unreliable due to the absence of
supporting schedules showing complete detailed information on
the unliquidated cash advance of prior years and discrepancy
between the amount reflected in the financial statements and per
audit in the amount of 228,131.48;
The consolidated balance of the Property, Plant and Equipment

(PPE) accounts of 50,795,158.46 as of December 31, 2013 is
unreliable due to the absence of physical count of all property in
CY 2013 and failure to maintain updated property records; and
The non-submission for audit of disbursement vouchers

amounting to 532,968.27, including ninety-three (93) cancelled
checks.
The accuracy of the Cash in Bank balance of 8,570,150.70 as

of year-end is unreliable due to the absence of reconciliation
between bank and agency records and non-preparation of the
Bank Reconciliation Statements;
The correctness and reliability of the Property, Plant and

Equipment account balances showing a net book value of
14,54,721.02 comprising 60.09% of the total assets as of
December 31, 2013, could not be ascertained due to the
absence of subsidiary/property records and absence of a Report
on the Physical Count of Property, Plant and Equipment in CY
2013;
The accuracy of the balances of several accounts cannot be

ascertained because the balance per ledger do not tally with the
balances reflected in the financial statements, some were
erroneously recorded or dormant for several years already and
were just carried from the previous statements without the
necessary details or explanation; and
The negative/abnormal balance of the Due to PhilHealth account

of 385,990.00 due to erroneous recording of the payments for
PhilHealth premiums of indigent families in calendar years 2012
and 2013.
Southern Leyte
1.
Anahawan
Qualified
Management failed to conduct physical count of the Property,

Plant and Equipments (PPE), and records were inadequate to
allow the application of alternative audit procedures.
2.
Bontoc
Qualified
The existence, completeness and accuracy of Property, Plant

and Equipment valued at 27,870,580.66 net of Accumulated
Depreciation, could not be ascertained due to failure of the LGU
Inventory Team to conduct a physical inventory and prepare and
submit Report on the Physical Count of Property, Plant and
Equipment and records did not permit the application of
774
LGU
Audit
Opinion

alternative audit procedures. Moreover, the accuracy, reliability
and existence of the Receivable account with an aggregate
amount of 341,654.14 is doubtful due to the failure of the
Accounting Office to support the account with schedules and
valid claims.
3.
Hinunangan
Qualified

4.
Hinundayan
Qualified

5.
Libagon
Qualified
The Property, Plant and Equipment (PPE) account as of

December 31, 2013 with a total amount of 65,995,477.51 is
doubtful due to the failure of the Accounting Office to reconcile its
records with that of the records of the General Services
Office/Report on Physical Count of PPE.
6.
Liloan
Qualified
Purchase of drugs and medicines in the amount of 963,523.03

were directly recorded as expense instead of coursing it thru the
asset - Inventory Account; Completed infrastructure projects
during the year amounting to 10,008,645.03 were not
transferred to the Registry of Public Infrastructure projects.
7.
Limasawa
Qualified

and Equipment valued at 110,341,347.27, net of Accumulated
8.
Macrohon
Qualified
Balances of five (5) Inventory Accounts as of December 31, 2013

totaling 2,179,685.89 were unreliable due to various accounting
errors, non-submission of Physical Inventory Reports, and failure
to support the credits with Summary of Supplies and materials
Issued and other necessary documents; Accounts payable
amounting to 2,839,036.88 was not supported with documents
to prove the validity, existence and propriety of the claims.
9.
Malitbog
Qualified
The correctness and reliability of the Cash-in-Bank balances of

8,612,350.81 could not be ascertained due to non-preparation
and submission of bank reconciliation statements; and Gasoline
Oil and Lubricants expense amounting to 324,884.84 was
doubtful in validity due to absence of Reports of Fuel
Consumption.
10.
Padre Burgos
Qualified
Failure of the LGU to turn-over completed projects to recipient

barangays and to adjust the books accordingly and to transfer
completed infrastructure projects from Construction in Progress
to Registry of Public Infrastructure; Validity of the expense
Gasoline and Lubricants were doubtful due to failure to support
while utilization with approved drivers' trip tickets and to support
the disbursement with Monthly Report of Fuel Consumption.
775
11.
Pintuyan
Audit
Opinion
Qualified
12.
San Francisco
Qualified
The accuracy and reliability of the Cash-in-Bank account balance

is doubtful due to abnormal balance of 110,792.03 and nonpreparation and submission of bank reconciliation statements;
The Account Public Infrastructure was understated and
Construction in Progress was overstated by the same amount
due to failure to take up completed infra projects under Public
Infrastructure amounting to 14,439,937.29 instead of
Construction in Progress; The existence, validity and accuracy of
the reported year-end PPE account balance of 30,487,386.17
was doubtful due to failure to conduct physical count/Inventory of
PPE.
13.
San Juan
Qualified
The parcels of land of the LGU with a total value of

2,166,132.42 are still having no Transfer of Certificates of Title,
thus exposing these assets to possible disputes regarding its
ownership; Payroll Fund in the total amount of 33,628.62 has
not been fully liquidated thereby exposing government funds to
the risk of possible loss or misappropriation.
14.
San Ricardo
Qualified
The agency failed to conduct physical inventory of PPE thus

rendering the year-end balance of the account of doubtful validity
and accuracy; Due to non-preparation of bank reconciliation
statements, the year-end account balance of cash-in-Bank
amounting to 6,020,881.85 was of doubtful validity and
accuracy.
15.
Silago
Qualified
The existence, correctness and validity of the Property, Plant and

Equipment (PPE) accounts totaling 106,996,778.65 as of
December 31, 2013 which could not be ascertained due to
management's failure to conduct physical count, and records
were inadequate to allow the application of alternative audit
procedures.
16.
Sogod
Qualified

17.
St. Bernard
Qualified
Small Tangible Items totaling 388,115.70 remained in the

inventory accounts even if these were issued and used by
different offices of the Municipality while PPE totaling
101,412.50 were erroneously recorded as inventories.
Discrepancies between Due from other Funds and Due to Other
Funds amounting to 301,069.59 indicate errors in the recording
of transactions and render the reciprocal accounts doubtful of
validity; the accuracy and reliability of balances of some asset
LGU
Completed infrastructure projects amounting 3,902,563.47

were not transferred to the Registry of Public Infrastructure from
Construction-in-Progress thereby understating the asset and
generating equity accounts; the year-end balance of total
liabilities amounting 21,251,323.10 were overstated by
1,248,113.46 due to various accounting errors and
undocumented/unidentified and long outstanding payables.
776
LGU
Audit
Opinion

and liability accounts could not be ascertained due to the
presence of negative balances in its subsidiary accounts totaling
30,247.63 for asset and 573,888.67 for liabilities.
18.
Tomas Oppus
Qualified

Region IX Zamboanga Peninsula

Zamboanga del Norte
1.
Baliguian
Qualified
Non-preparation of bank reconciliation, failure to set-up RPT and

SET Receivables and failure to liquidate all cash advances, and
failure to provide depreciation and conduct actual physical count
of PPE.
2.
Godod
Qualified
Failure of the LGU management to conduct and submit report to

COA the Physical Inventory of their Property, Plant and
Equipment.
3.
Gutalac
Qualified
Failure of the Municipal Accountant to complete all bank

reconciliation, to transfer completed Public Infrastructure to the
Registry of Public Infrastructure and the reclassification of cash
advances to Other Asset account had understated Receivables
and overstatement of Other Asset account.
4.
Jose Dalman
Qualified
Unreconciled difference of the account Property, Plant and

Equipment (PPE) account balances per books of the General
Fund compared to the balances of the Report on the Physical
Count of Property, Plant and Equipment (RPCPPE) amounting to
3,142,042.61 as of December 31, 2013, hence, affected the
correctness and reliability of said accounts.
5.
6.
Kalawit
Katipunan
Unqualified
Qualified
Failure to prepare monthly bank reconciliation, failure to liquidate

cash advances, unremitted contribution to GSIS and due to BIR .
7.
La Libertad
Qualified
Undeposited collections, and unliquidated cash advances.
8.
9.
Labason
Leon Postigo
Unqualified
Qualified
Failure to reconcile physical inventory report with the general

ledger accounts and maintain property ledger cards rendered the
valuation of Plants and Equipment amounting to 38,528,081.04
doubtful.
The lack of control in the grant of cash advances and nonenforcement of sanctions provided by laws and regulations,
resulted to an unliquidated balance of 582,162.45 of the
Advances to Officers and Employees Account, hence, the exact
expenditures and receivables accounts are doubtful.
777
LGU
Audit
Opinion
Unqualified
Qualified
Failure to properly classify completed projects to its proper PPE

account.
10.
11.
Liloy
Manukan
12.
Mutia
Qualified
Unliquidated cash advances and failure to prepare monthly fuel

consumption report resulted to accumulation of fuel inventory.
13.
Pian
Qualified
The Municipality failed to submit a complete inventory report of

its property, plant and equipment accounts resulting to a
discrepancy amounting to at least 52,228,464.18.
14.
Polanco
Qualified
Unliquidated cash advances amounting to 3,699,951.50

thereby understating the expense accounts and overstating the
asset accounts by the same amount.
The book balances of the Property, Plant and Equipment

Account did not tally resulting in a discrepancy amounting to
686,544.20.
Representation and Transportation allowances were taken up as

other MOOE and transportation expenses, respectively, thereby
resulting to the misclassification of accounts.
15.
Pres. Roxas
Qualified
Failure to prepare monthly bank reconciliation and failure to

liquidate cash advances.
16.
Rizal
Qualified
Failure to liquidate cash advances and absence of stock cards

for its supplies inventory.
17.
Salug
Qualified
The Property, Plant, and Equipment Inventory with a reported

book balance as of December 31, 2013 amounting to
67,244,426.69 are of doubtful existence and validity due to
failure to conduct complete actual physical count and preparation
and maintenance of Property Cards and Ledgers, thereby
affecting the accurate valuation of the year-end balance of
property, plant and equipment accounts.
18.
Sergio Osmea
Qualified
Failure to deposit collections, record reconciling items, and

conduct inventory.
19.
Siayan
Qualified
Unliquidated cash advance, non-conduct physical count of PPE,

and failure to provide depreciation to Land Improvement account.
20.
Sibuco
Adverse
Failure to liquidate cash advances and payroll fund, failure to

conduct inventory of PPE, and continued non-submission of all
21.
Sibutad
Qualified
Unliquidated cash advances.
22.
Sindangan
Qualified
Unliquidated cash advances and unreconciled inventory report of

PPE.
23.
Siocon
Qualified
Failure to deposit all collections, non-preparation of bank

reconciliation, failure to set-up RPT and SET Receivables and to
liquidate all cash advances, and failure to provide depreciation
and conduct actual physical count of PPE.
778
24.
Sirawai
Audit
Opinion
Qualified
25.
Tampilisan
Qualified
The accumulated balance of unliquidated cash advances

amounting to 4,430,591.08 at the end of the year caused the
understatement of the expense account and overstatement of
current assets account.
LGU
No SL for other Receivables and the failure to liquidate all cash

advances, and to provide depreciation and conduct actual
physical count of PPE.
Zamboanga del Sur

1.
Aurora
Qualified
The Municipality failed to : a) settle the cash advances granted

to Officials and Employees amounting to 1,874,304.26; b)
conduct inventory of its Property, Plant and Equipment in the
total amount of 181,390,516.36; c) present documentary
evidence for the Accounts Payable amounting to 11,424,334.28
and of Other Deferred Credits of 1,746,472.49; d) follow strictly
the accounting entries for the transfer to Trust Fund account the
unexpended balance of
Local Disaster Risk Reduction
Management amounting to 8,410,937.34.
2.
Bayog
Qualified
The accuracy of the Cash in Bank- Local Currency, Current

Account (LCCA) for the General Fund with a balance of
7,130,157.17 is doubtful due to discrepancy in the balance per
book and balance per bank; the non-liquidation of cash advances
in the amount of 2,261,722.60 resulted in the overstatement of
net income for (current year) by 824,008.70 and overstatement
of government equity for (prior years) by 1,437,713.90; and the
erroneous recording of expenditures charged to the 20%
development fund amounting to 1,133,273.27 resulting to the
understatement of net income and understatement of assets.
3.
Dimataling
Qualified
The accuracy of the Cash and Receivable Accounts could not be

ascertained due to the undeposited cash in vault amounting to
1,570,379.33 and failure to liquidate cash advances granted to
officers and employees amounting to 592,571.99. The
existence and valuation of the PPE totaling 92,658,997.93
could not be ascertained for the failure to conduct physical count.
4.
Dinas
Qualified
The validity and existence of cash in bank is doubtful due to the

different reconciling items amounting to 2,196,563.54 which
remained unadjusted for a period of time. Non-inventory taking
of all the Property, Plant and Equipment amounting to
75,747,892.91 which is 78% of the total assets of the
Municipality rendered the accuracy of the account and existence
of the property doubtful.
5.
Dumalinao
Qualified
The Municipality has a huge balance of Cash in Vault amounting

to 3,596,270.01, for all funds; has an accumulated Cash
Advances totaling 8,097,252.79; a doubtful validity of Fund
Transfer of PDAF funds to COMPRAHAN AND GULAYAN
FOUNDATION, INC. amounting to 3,000,000.00; unadjusted
balances of Inventory Accounts in the amount of 2,952,969.21;
and the automatic debiting and closure of balances of LGUs
deposits in the amounts of 1,371,296.22 and 300,000.00
respectively.
779
6.
Dumingag
Audit
Opinion
Qualified
7.
Guipos
Qualified
Accuracy and validity of the Property, Plant and Equipment

(PPE) accounts totaling 47,675,629.23 remained doubtful due
to the failure to conduct physical inventory and to reconcile the
same against the property and accounting records; cash
advances of 2,660,846.00 remained unliquidated as of
December 31, 2013; Depreciation expense on various
depreciable property amounting to 7,067,541.09 was not setup thereby overstating the assets and understating the
corresponding expense accounts and that legality, validity and
propriety of CY 2013 transactions in the total amount of
1,748,638.35 are doubtful since vouchers were paid without
the necessary supporting documents.
8.
Josefina
Qualified
The cashbook balance and accounting records amounting to

55,625.55 for the three ( 3 ) funds in the Cash in Vault account
was still unreconciled casting doubt on the accuracy of the cash
in vault accounts; advances to officers and employees for all
funds totaling 2,340,162.33 remained outstanding as of
December 31, 2013 casting doubt on the accuracy of valuation of
said asset account; there was no physical count conducted by
the Municipality on its property, plant and equipment valued at
77,053,739.97 during the year casting doubt on the existence
and valuation of the property account; the Municipal Accountant
failed to disclose in the Notes to Financial Statements the
important historical data on the availment of loans with a balance,
of 29,571,841.41.
9.
Kumalarang
Qualified
Cash in vault amounting to 3,320,696.92 for all funds remained

undeposited as of year-end, thereby, casting doubt on the
existence, accuracy and reliability of the account; the nonliquidation of cash advances in the amount of 856,072.38
resulted in the overstatement of net income for (current year) by
769,573.18 and overstatement of government equity for (prior
years) by 86,499.20.
10.
Labangan
Qualified
The LGU failed to settle its cash advances amounting to

12,730,769.91 and to book up disbursements amounting to
3,632,168.60. Property, Plant and Equipment (PPE) accounts
LGU
Discrepancy between cashbook balance and accounting records

amounting to 388,214.91 for three (3) funds in the Cash in
Vault account was still unreconciled casting doubt on the
accuracy of the cash in vault accounts; there was no physical
count conducted by the Municipality on its property, plant and
equipment valued at 140,501,879.62 during the year casting
doubt on the existence and valuation of the property account;
various expenses pertaining to prior years totaling
1,129,479.98 were charged to the current appropriations
without authority from the local sanggunian; the Municipal
Accountant failed to disclose in the Notes to Financial
Statements the loan terms, interest, loan amortization payments
to date, maturity dates of its various loans availed for its
economic enterprises valued at 64,454,853.67 which does not
provide information on the financial capability of the Municipality
to repay said loan obligations without affecting the regular LGU
operations. The inadequacy of its records did not permit us to
apply alternative procedures to determine the accuracy of the
accounts.
780
LGU
Audit
Opinion

totaling 78,987,808.39 could not be relied upon due to the
failure of the Municipality to: a) conduct the required physical
count of Property, Plant & Equipment, b) reconcile book balances
with the physical count, and c) reclassify Unserviceable Property
that would cast doubts on the accuracy of some affected
11.
Lakewood
Qualified
The municipal government had cash in vault or undeposited

collections totaling 3,951,140.91; Unliquidated Cash Advances
totaling 9,076,770.25; Cash deficits of 15,366,377.80; A short
fall of estimated income totaling
1,751,354.25; and
expenditures in excess of appropriations totaling 5,141,883.70.
12.
Lapuyan
Qualified
The Municipalitys balances of Cash in Vault account in all funds

amounting to 1,617,956.14 were not deposited. Unliquidated
cash advances as of December 31, 2013 was 4,960,139.68.
Cash advances granted to the Disbursing Officer and Municipal
Treasurer amounting to 1,221,643.64, remained unliquidated,
thus resulting to the overstatement of current assets and
understatement of expenses.
13.
Mahayag
Qualified
Advances to officers and employees totaling 4,153,435.19 for

all funds remained outstanding as of December 31, 2013 casting
doubt on the accuracy of valuation of said asset account; no
physical count was conducted by the Municipality on its property,
plant and equipment valued at 127,514,248.78 casting doubt
on the accuracy of valuation of the account; various office
equipments procured during the year totaling 251,400.00 were
erroneously charged to Office Supplies Expenses account.
14.
Margosatubig
Qualified
Cash advances granted to the Disbursing Officer amounting to

2,308,860.87, remained unliquidated, thus resulting to
overstatement of current asset and understatement of expenses.
The Municipal Government of Margosatubig, Province of
Zamboanga del Sur appropriated and disbursed more than its
budgetary limit of 29,903,676.07 for Personal Services or an
excess of 26.00% or 7,827,799.52.
15.
Midsalip
Qualified
The LGU failed to reconcile the general ledger balance on cash

in vault amounting to 629,357.02 and treasury cashbook
balance of 173,982.26 leaving an unreconciled balance of
455,374.79 which might cast doubt on the reliability of the
balances; failed to settle its cash advances amounting to
3,455,014.60 thus overstating the assets and the
corresponding net income; failed to prepare bank reconciliation
statement for the 24 out of 29 bank accounts casting doubt on
the validity of the Cash in Bank account amounting to
85,871,434.07; Property, Plant and Equipment (PPE) accounts
failure of the Municipality to: a) conduct the required physical
16.
Molave
Qualified
Collections of 434,421.31 were unremitted and unrecorded in

the books; cash advances in CY 2011 and below of 333,685.29
remained unliquidated; legality, validity and propriety of
781
LGU
Audit
Opinion

transactions are doubtful since representation expenses of
1,125,032.12 were paid without complete documentation;
assets is understated by 78,765.00 since office equipment,
furniture and fixtures were recorded as expenses.
17.
Pitogo
Qualified
Unliquidated cash advances granted to officers and employees

amounting to 876,855.00; the accuracy and condition of the
PPE totaling 53,532,764.29 could not be ascertained for the
continuous failure to conduct physical count.
18.
Ramon
Magsaysay
Qualified
Legality, validity and propriety of transactions are doubtful since

equipment of 209,531.50, salaries/wages of local paid teachers
of 412,636.00; representation expenses of 29,219.44; and
gasoline, fuel and lubricants of 327,359.50, were paid without
complete documentation and not recorded in their proper
accounts.
19.
San Miguel
Qualified
The accuracy of the Cash in Bank- Local Currency, Current

Account (LCCA) for the General Fund and Trust Fund in the total
amount of 29,962,983.47 are doubtful due to the nonpreparation of bank reconciliation statements; failure to record in
the books of accounts the cost of purchase of
Work/Breeding/Other Animals; to settle the cash advances
granted amounting to 5,939,333.35; to conduct inventory of its
Property, Plant and Equipment in the total amount of
39,525,677.65; to present documentary evidence for the
Accounts Payable amounting to 4,790,899.08.
20.
San Pablo
Qualified
Cash Advances totalling 3,029,278.41, composed of the Payroll

Fund 40,638.33 and Advances to Officers and Employees
2,988,640.08 remained unliquidated as of December 31, 2013;
the Statement of Bank Reconciliation for the period covering
December 1-31, 2013 revealed reconciling items totalling
1,498,765.68 that have long been unrecorded in the books
since April, 2007; the existence, valuation, accuracy and
completeness of the Property, Plant and Equipment accounts
valued at 86,485,844.05 could not be ascertained due to the
failure of the LGU to conduct physical count and submit reports
thereon; the Municipal Accountant failed to provide depreciation
on various depreciable assets totalling 36,882,101.73; Trust
Liability accounts totalling P(465,525.52) have abnormal
balances.
21.
Sominot
Qualified
The LGU failed to reconcile the general ledger balance on cash

in vault amounting to 697,510.94 and treasury cashbook
balance of 201,273.01 leaving an unreconciled balance of
496,237.93; failure to settle its cash advances amounting to
553,959.27 thus overstating the assets and the corresponding
net income; Property, Plant and Equipment (PPE) accounts
failure of the Municipality to a) conduct the required physical
22.
Tabina
Qualified
Cash advances amounting to 3,236,414.65 (including

2,140,00.00 confidential/intelligence expenses) were not
782
LGU
Audit
Opinion

liquidated overstating the corresponding asset and understating
expenses; and the existence and valuation of property, plant and
equipment totaling 123,444,785.86 could not be ascertained for
continuous failure to conduct physical count.
23.
Tambulig
Qualified
Cash advances in CY 2011 and below of 3,482,439.98 were

not liquidated and cash advances of 2,803,138.25 were not
properly classified; Office Equipments and Furniture of
113,060.57 were not reclassified to their respective asset
accounts; the 55% Personal Services limitation was exceeded by
5,384,152.81.
24.
Tigbao
Qualified
The non-liquidation of Cash Advances in the amount of

3,528,585.07 resulted in the overstatement of net income for
(current year) by 1,840,977.19 and overstatement of
government equity for (prior years) by 1,687,607.88.
Acquisition of Road Right of Way (ROW) was recorded as MOOE
instead of the proper asset account thereby understating the net
income by 255,479.00 and understating PPE account by the
same amount. Erroneous recording of expenses to other
expense account in the amount of 290,306.41.
25.
Tukuran
Qualified
The Municipal Treasurer failed to deposit intact to the depository

bank cash in vault amounting to 5,106,537.70 and to reconcile
the general ledger balance and treasury cashbook balance which
might cast doubt on the reliability of the balances; failed to settle
its cash advances amounting to 1,443,961.45 thus overstating
the assets and the corresponding net income; Property, Plant
and Equipment (PPE) account totaling 155,037,826.86 could
not be relied upon due to the failure of the Municipality to: a)
conduct the required physical count of Property, Plant &
Equipment, b) reconcile book balances with the physical count,
and c) reclassify Unserviceable Property that would cast doubts
on the accuracy of some affected accounts in the financial
statements; d) failed to remit taxes withheld on goods and
services totaling 438,128.07 to the Bureau of Internal Revenue.
26.
Vicenzo Sagun
Qualified
Long outstanding cash advances in the amount of

1,139,321.10 remained unliquidated due to the failure of the
accountable officers to submit the liquidating documents, thus
resulting to overstatement of the account.
Zamboanga Sibugay
1. Alicia
Qualified
The books of accounts were not completely maintained in

violation of the general accounting policies and guidelines as
provided under the New Government Accounting System Manual
for Local; thus, rendering the account balances doubtful.
2.
Buug
Qualified
Cash in Bank-LCCA is overstated by 260,891.93 due to nonrecording of bank debit memo, and two (2) units of
unserviceable and beyond economical repair Property, Plant
and Equipment (PPE) with a total acquisition cost of
1,482,969.65 were not reclassified to Other Assets.
3.
Diplahan
Qualified
Accounting entries to record various transactions affecting

Special Education Fund (SEF) were erroneously reflected in the
Journal Entry Voucher (JEV) creating doubts in the validity of
783
LGU
Audit
Opinion

accounting records, thus rendering the financial statements to be
unreliable.
4.
5.
6.
Imelda
Ipil
Kabasalan
Unqualified
Unqualified
Qualified
The ownership, valuation, existence and validity of the Property,

Plant and Equipment (PPE) account valued at 100,818,507.20
remained doubtful due to the Municipalitys failure to conduct
physical inventory and to reconcile the same against the property
and accounting record; Reconciling items reflected in the Monthly
Bank Reconciliation Statements remained unadjusted for a long
period time in the books of account of the LGU; The Due from
Other Fund Account (144) and Due to Other Funds (424) under
the General Fund, Special Education Fund and Trust Fund, do
not reconcile. Non liquidation of previous cash advances resulted
to the accumulation of unsettled cash advances amounting to
17,461,236.18 as of December 31,2013.
7.
Mabuhay
Qualified
The Municipal Treasurers Cashbook balances are not being

reconciled with that of the Subsidiary Ledger balances
maintained by the Office of the Municipal Accountant, thus
casting doubts as to the correctness of the Cash in Bank
recorded in the books of accounts.
8.
Malangas
Unqualified
9.
Naga
Qualified
Cash advances amounting 10,541,302.88 for Account

Advances to Officers and 12,820,655.04 for Account Due to
Officers and Employees remained unliquidated as of the end of
the year and failure of the Municipality to conduct physical
inventory of PPE cast doubt to the reliability of the balances of
these accounts totaling 72,019,327.55 as of December 31,
2013.
10.
Olutanga
Qualified

reconciled with that of the Subsidiary Ledgers maintained by the
Office of the Municipal Accountant, thus casting doubts as to the
correctness of the Cash in Bank recorded in the books of
accounts.
11.
Payao
Qualified

Equipment with a total net book value of 41,385,595.30 could
not be ascertained due to the failure of the Municipal
Government to conduct an annual physical inventory and to
submit the corresponding report.
12.
R.T. Lim
Qualified
The validity, propriety and legality of transactions charged to

Other Maintenance and Operating Expenses in the total of
171,519.40 are doubtful since it included other items of
expenses like, honorarium, meal & snacks, supplies, donation
and other; Non liquidation of previous cash advances resulted to
the accumulation of unsettled cash advances to 7,271,338.68
as of December 31,2013; and the Due from other Funds
(Account Code 144) and Due to Other Funds (Account Code
424) under the General Fund, Special Education Fund and Trust
Fund, do not reconcile.
784
13.
Siay
Audit
Opinion
Qualified
14.
Talusan
Qualified

reconciled with that of the Subsidiary Ledgers maintained by the
Office of the Municipal Accountant, thus casting doubts as to the
correctness of the Cash in Bank recorded in the books of
accounts.
15.
Titay
Qualified
Cash advances amounting 10,791,650.02 for Account

Advances to Officers and 4,567,833.84 for Account Due to
Officers and Employees remained unliquidated as of the end of
the year and failure of the Municipality to conduct physical
inventory of PPE cast doubt to the reliability of the balances of
these accounts totaling 119,220,781.42 as of December 31,
2013.
16.
Tungawan
Qualified
The ownership, valuation, existence and validity of the Property,

Plant and Equipment (PPE) account valued at 111,511,524.27
remained doubtful due to the Municipalitys failure to conduct
physical inventory and to reconcile the same against the property
and accounting records; Fully depreciated and unserviceable
Property, Plant and Equipment (PPE) were not reclassified to
Other Assets account; Non liquidation of previous cash advances
resulted to the accumulation of unsettled cash advances to
3,356,295.63 as of December 31,2011.
LGU
The expenditures for 2013 Personal Services exceeded the 45%

limitations by 16,964.327.69 more or less thus materially
overstating the allowed expenditures, rendering the account
balances doubtful. Also, Payroll Fund and Advances to Officers
and Employees accounts were not used to record cash advances
for salaries and wages and travel or specific time bound
undertakings, respectively, thus, affecting the fair presentation of
these accounts in the Financial Statements.
Region X Northern Mindanao

Bukidnon
1.
Baungon
Qualified
The agency failed to maintain special accounts in the general

fund for its 20%
Development Fund Projects contrary to
Chapter 6, Section 105 of the New Government Accounting
System Manual for Local Government Units.
2.
Cabanglasan
Qualified
Disbursement vouchers (DVs) totaling 836,203.60 related to

repairs of government vehicles were paid without adequately
Disbursement vouchers (DVs) related to purchases of fuels in the

total sum of 1,117,429.79 were paid without adequate
Erroneously recording in the books other operating and service

income as Trust Liabilities amounting to 1,302,522.99.
The reliability, validity and correctness of the receivable accounts

amounting to 4,512,842.01 as of December 31, 2013 could not
be ascertained due to insufficient documentation.
3.
Damulog
Qualified
785
LGU
4.
Dangcagan
Audit
Opinion
Qualified
Discrepancies between the reciprocal accounts Due from Other

Funds and Due to Other Funds amounting to P(5,329,349.89)
indicate errors in recording transactions affecting these accounts.
Bank Reconciliation Statements together with the paid checks

and original copies of debit /credit memos were not prepared.
Unrecorded debit memo had accumulated to 12,478,647.11

and credit memo amounted to 11,969,927.65 as of November 31,
2013.

Funds and Due to Other Funds amounting to 2,314,320.00
indicate errors in recording transactions affecting these accounts.
5.
Don Carlos
Qualified
The payment of traveling expenses and financial assistance were

accounted as Other Maintenance and Operating Expenses
instead of Traveling Expenses Local and Donations.
6.
Impasug-ong
Qualified
Disbursement vouchers (DVs) related to traveling expenses

amounting to 1,202,418.00 were paid without documentation.
Disbursement vouchers (DV) related to procurement of goods,

supplies, and services amounting to 1,449,335.50 were paid
without adequate documentations or supporting documents.
One unit vehicle with an acquisition cost of 711,000.00 for the

use of the local school board was recorded in the books of the
General Fund instead of the Special Education Fund.
Balances of Accounts Receivable could not be accurately

determined because the Municipal Accountants Office was not
furnished with pertinent Memorandum of Agreement on oil palm
livelihood program thereby understating this account by
6,444,850.00.
Farm tractor was recorded as capital outlay at 1 million only in

the General Fund books, instead of 2.198 million, the
acquisition cost, due to non-transfer of funds from Trust to
General Fund.
A variance of 27,723.02 was noted in cash in bank account

between cashbook and General Ledger as of December 31,
2013 because four (4) checks issued by the Municipal Treasurer
were not included in the Report of Checks Issued submitted.
Book and bank balances for long term loan with government
banks disclosed discrepancy of 29,577.61 due to the failure of
the municipality to receive banks debit advice.
Depreciation for Calendar Year 2013 was not provided for school
buildings totaling 15,602,558.36 recorded in the Special
Education Fund books due to incomplete records for those
acquired before Calendar Year 2002.
Ownership and existence of the Land account totaling

5,209,983.61 cannot be ascertained due to absence of
7.
8.
9.
Kadingilan
Kalilangan
Kibawe
Qualified
Qualified
Qualified
786
LGU
Audit
Opinion

supporting documents; non-implementation of projects funded by
the 20% Development Fund totaling 5,691,354.67 per Section
18 of R.A. No. 7160; and failure to open bank account solely for
the DSWD Supplemental Feeding Program per DSWD
Administrative Order No. 08 s. 2012.
10. Kitaotao
11. Lantapan
12.
13.
Libona
Malitbog
Qualified
The Cash In Bank account balances in the amount of

31,549,124.40 were not supported with bank reconciliation
statements, thus, the accuracy and existence are doubtful.
The management failed to conduct the annual physical inventory

of its Property, Plant and Equipment valued at 126,158,118.86.
The account Advances to Officers and Employees at year end

had outstanding balance of 7.5 million, thus, funds were
inadequately safeguarded from misuse and timely reporting and
proper accounting thereof.
Cash advances of officers and employees totaling

1,411,622.97 remained unliquidated as of December 31, 2013,
thus resulted to the untimely recording of expenses and other
related accounts.
The validity, reliability and accuracy of reciprocal accounts, Due

from Other Funds and Due To Other Funds of the General, Trust,
and Special Education Fund, respectively, could not be
determined due to failure of the Accounting Unit to reconcile the
accounts and record the necessary adjustments, thus resulted to
unadjusted balance of (10,318,311.99).
Stale checks totaling 169,295.57 which have been long

outstanding are still appearing in the bank reconciliation
statements.
The balance of Accounts Payable as December 31, 2013

included claims totaling 1,349,904.84 which have been
outstanding for two (2) years or more, but were not reverted to
Unappropriated Surplus.
Qualified
Balances of cash accounts appearing in the cashbook do not

tally with the cash subsidiary ledger at the end of each month,
thus creating doubt on the reliability of cash balances appearing
Qualified
Disbursement of funds amounting to P.720 million was made for

the services of three (3) Barangay Affairs Coordinators and a
Tourism Coordinator without complete documentation.
Receipt of Income derived from the rental of heavy equipment of

the agency was not supported with adequate documentation.

fund for its 20% Development Fund Projects.
Fund transfer was not properly taken up in the books of the LGU
contrary to the provisions of COA Circular 94-013 dated
December 13, 1994.
Qualified
787
LGU
14.
Manolo Fortich
Audit
Opinion
Qualified
Fund transfer was not properly taken up in the books of the LGU
contrary to the provisions of COA Circular 94-013 dated
December 13, 1994.
Liquidation of Cash Advances disclosed that documentation of

disbursements made there from does not contain full disclosure
of the items procured.
15. Maramag
Qualified
The Municipality did not conduct annual physical count/inventory

of all its property, plant and equipment, amounting to
263,574,773.67, thus existence, condition and valuation of
these accounts could not be easily determined and reconciled
with the books of accounts maintained by its accounting unit.
16. Pangantucan
Qualified
Non-submission of Livestock Inventory Report, the account

balance of Work/Other Animals account including its breeding
stocks totaling 6,258,134.50 showed no increase nor decrease
for the past four (4) years, thus custodianship, existence,
ownership, valuation and whereabouts is doubtful and
uncertained.
Stale checks in the total amount of 64,327.66 remained as

reconciling items in the submitted bank reconciliation statements.
The purchased office supplies and spare parts were not passed
thru office and supplies inventory account and spare parts
account but directly accounted as office supplies expense and
spare parts expense account, thereby issuances, consumption
and balances could not be determined.
The payment of financial assistance and honorarium were

accounted as other maintenance and operating expenses instead
of donations and honorarium, respectively, thus distorting the
presentation of the financial statements.
Cash advances of officers and employees of the municipality

totaling 4,035,732.19 remained unliquidated as of December
31, 2013, because management did not strictly follow the
provisions of Sec. 89, P.D. 1445 and COA Circular No. 97-002 in
the granting and settlement of cash advances.
Property, Plant and Equipment totaling 198,243,918.92 was not

provided depreciation since their acquisition, which resulted to
the understatement of the depreciation expense accounts and
overstatement of asset accounts.
The balance of Accounts Payable as of December 31, 2013

included claims amounting to 391,461.89 which have been
outstanding for two (2) years or more but were not reverted to
Check disbursements in the total sum of 4,573,856.20 not

shown or recorded in the books, but were negotiated/paid by the
depository bank.
Various paid
3,791,821.57
17. Quezon
18. San Fernando
19. Sumilao
Qualified
Qualified
Adverse
788
Disbursement Vouchers amounting to

were eligible for issuance of Notice of
LGU
Audit
Opinion

Suspension/Disallowance for want of basic documentations.
20. Talakag
Qualified
Non-submission for audit and custody of some paid

Disbursement Vouchers (DVs) aggregating 2,536,972.11.
Remittance of salary deductions for the months of November and

December 2012 payrolls was more by 484,769.24 than it would
have been.
Charges and/or disbursements against PDAF exceeded by

744,729.52.
Income derived from the rental of heavy equipment utilization

was recorded as Trust Fund receipts. Payment of repair of
heavy equipment and contract services for Job Orders amounting
to 249,513.80 were charged to this account.

fund for its 20% Development Fund Projects.
Camiguin
1.
Catarman
Qualified
Advances to Officers and Employees account amounted to

597,380.69 were not liquidated thus resulted to
overstatement/understatement of the asset and expense
accounts; and Construction in Progress and Public Infrastructure
and Reforestation Accounts in the amount of 17,711,347.71
were not classified and transferred to the Appropriate Asset and
Government Equity Accounts.
2.
Guinsiliban
Qualified
Due to unliquidated cash advances and non-submission of bank

reconciliation statements, the accuracy and reliability of the cash
and related accounts in the financial statements are doubtful.
3.
4.
Mahinog
Mambajao
Unqualified
Qualified
Unremitted collections and contributions due to various

government agencies in the total amount of 4,918,614.94
remained outstanding thus resulted to overstatement of cash and
liability accounts.
5.
Sagay
Qualified
Advances to Offices and Employees account in the amount

44,157 was not yet liquidated and was classified under the
expense account. Construction in Progress - Agency Assets and
Construction in Progress-Roads, Highways and Bridges accounts
in the total amount of 2,474,295.13 could not be ascertained as
to its validity because of the incomplete documentation of the
transactions.
Qualified
Cash Collections amounting to 55,671.70 were used to pay

disbursement vouchers which cash doubts on the validity and
accuracy of the account Cash in Vault.
The validity and accuracy of the PPE per Balance Sheet as of

December 31, 2013 valued at 28,053,908.92 was of doubtful
reliability due to the continuous failure of the agency to conduct
physical inventory taking.
Lanao del Norte

1.
Bacolod
789
LGU
Audit
Opinion
Other Receivables account in the amount of 1,825,402.95

remained long outstanding or dormant in the books for more than
17 years.
2.
Baloi
Qualified
Property, plant and equipment totaling 182,321,305.18 were

not ascertained due to the failure of the Management to conduct
periodic physical inventory taking. Depreciation of the fixed asset
accounts were not set-up due to failure to maintain property
ledger cards; and Intelligence Fund in the amount of
566,640.00 was treated as outright expenses instead of cash
advances.
3.
Baroy
Qualified
Intelligence Fund in the amount of 500,000.00 was treated as

outright expenses instead of cash advances; unliquidated cash
advances of 243,864.84 remained outstanding as of year-end;
and the Land recorded in the Property Plant and Equipment
account covering 35,000 square meters was not covered with
certificates of title.
4.
Kapatagan
Qualified
Charges against the intelligence and/ or confidential funds

totaling to 1,283,940.00 were directly recorded as expense
instead of treating it as cash advance, which is subject for
liquidation.
5.
Kauswagan
Qualified
Due from officers and employees account of 4,005,728.00

were
not liquidated within the prescribed period, thereby
resulting to misstatement of asset accounts and understatement
of expenses by the same amount.
6.
Kolambugan
Qualified

outright expenses instead of cash advances; unliquidated cash
advances of 342,481.91 remained outstanding as of year-end;
and the Property, Plant and Equipment (PPE) account included
the unserviceable/obsolete motor vehicles estimated at
1,245,050.00.
7.
Lala
Qualified
The agency failed to conduct physical inventory which would be

basis for ascertaining the accuracy, correctness and reliability of
Property, Plant and Equipment accounts.
8.
Linamon
Qualified
Unliquidated cash advances totaling 2,512,222.66, and

property, plant and equipment accounts amounted to a significant
54,561,900.00 as of December 31, 2013 wherein the
management failed to conduct physical inventory. Direct outright
expense of intelligence funds instead of cash advances.
9.
Maigo
Qualified
Various supplies and materials purchased during the year in the

total amount of 519,163.41 were not recorded in the Inventory
accounts and were treated as outright expenses which resulted
to unaccounted utilization of the items and unrealistic inventory
balances.
Confidential and Intelligence Fund in the amount of 485,000.00

were treated as outright expenses instead of cash advances.
790
10.
Matungao
Audit
Opinion
Qualified
11.
Munai
Qualified
The agency failed to conduct its physical count taking at year

end, hence, validity and accuracy of the Property, Plant and
Equipment valued at 53,397,975.62 was not ascertained
without Physical Inventory Report.
12.
Nunungan
Qualified
The agency failed to prepare Bank Reconciliation Statements

monthly for its bank accounts totaling to 26,522,887.44,
rendering the Cash- in-Bank account in the books unreliable.
13.
Pantao-Ragat
Qualified
Municipality failed to conduct physical inventory of government

property. Intelligence fund was treated as outright expenses
instead of cash advances.
14.
Pantar
Qualified
Due from Officers and Employees account amounting to

738,056.76 remained unliquidated at the end of the year; thus,
misrepresenting the cash, receivable and operating expense
accounts. Property, plant and equipment totaling 10,259,237.55
were not ascertained due to the failure of the Management to
conduct periodic physical inventory taking.
15.
Poona Piagao
Qualified
Failure to conduct annual physical inventory of the Property,

Plant and Equipment totaling 54,024,219.28 and to submit to
COA the Report on the Physical Count of Property, Plant and
Equipment as of December 31, 2013.
16.
R. Magsaysay
Qualified
Intelligence and Confidential Funds in the amount of

1,220,000.00 was treated as outright expenses instead of cash
advances. Consequently, there was a misstatement on the
Intelligence and Confidential Funds accounts.
17.
S.N. Dimaporo
Qualified
The agency failed to prepare Bank Reconciliation Statements

monthly for its nine bank accounts totaling to 13,881,755.84 as
of December 31, 2013, rendering the Cash-in-Bank account in
the books unreliable.
18.
Salvador
Qualified
The agency did not provide accumulated depreciation for

19.
Sapad
Qualified
Payment in advance of year-end bonus and cash gift totaling

420,101.00; payment of terminal leave benefit without legal
basis amounting to 242,000.00; and delayed submission of
disbursement vouchers and required reports to COA.
20.
Tagoloan
Qualified
Management failed to submit bank reconciliation statements,

thus, affecting the reliability of the cash accounts. Property, plant
and equipment totaling 1,717,649.56 were not ascertained due
to the failure of the Management to appraise after physical
inventory; and Supplies and materials procured by the
Municipality totaling to 650,000.00 were charged outright to an
expense account.
21.
Tangcal
Qualified

outright expenses instead of cash advances. Failure of the
LGU
Failure to submit bank reconciliation statement and to conduct

physical inventory. Recording of intelligence funds as outright
expense instead of cash advances.
791
LGU
Audit
Opinion

Municipality to conduct the physical inventory taking of the
Property, Plant and Equipment (PPE) account balance of 46.68
million casted doubt on the reliability and validity of the PPE
account.
22.
Tubod
Qualified
Cash advances with a balance of 2,847,983.95 including the

account of the absconded public officer totaling 2,788,757.01,
remained unliquidated which resulted in the overstatement of the
asset account.
Qualified
Property, Plant and Equipment account totaling 30,512,792.58

cannot be validated due to non-submission of the Report of
Physical Count of Property, Plant and Equipment (RPCPPE) thus
affecting the validity, valuation and fairness of presentation of the
Financial Statements.
A Fire Truck amounting to 659,618.00 was not reclassified to

Disaster Response and Rescue Equipment account.
Dormant accounts - Office Supplies Inventory amounting to

1,442,650.45 remained outstanding for nine years were
continuously carried in the books, thus resulting in the
overstatement of asset accounts and government equity.
Cash Advances to Officers and Employees with undetermined

debtors
amounting to 8,162,985.79_has long been
unliquidated due to errors in recording the transactions and
inadequate accounting system, thus, rendering the account
misleading.
The existence, validity and accuracy of the Property, Plant and

Equipment amounting to 40,156,249.04 as of December 31,
2013 cannot be ascertained because actual physical inventory
was not conducted.
The total amount of 996,273.58 expenditures was charged to

the unutilized balance of 2011 and 2012 Local Disaster Risk
Reduction and Management Fund (LDRRMF) for the 70%
allocation and the 30% Quick Response Fund which is not in
accordance with Section 21 of PDRRMA and Section 3.0 of COA
Circular No. 2012-002 thereby funds used to support disaster risk
management activities was not effectively implemented.
Cash Advance for the payment of personal services totaling to

21,958,163.65 were not supported by corresponding approved
payrolls to be paid which is not in conformity with the Manual on
Cash Disbursement that may lead to possible misuse or
misappropriation.
The reliability on the accuracy of "Cash in Vault" balances in the

amount of 814,530.06 cannot be vouched for the failure of the
Municipal Treasurer to update recording of her Cash in Vault
account in the cashbooks.
Outstanding cash advances
amounted to 222,380.39 as of December 31, 2013 in violation
of the provisions of COA Circular No. 97-002, dated February
10,1997 thus, affecting the fair presentation of the financial
Misamis Occidental
1.
2.
3.
4.
Aloran
Baliangao
Bonifacio
Calamba
Qualified
Qualified
Qualified
792
LGU
Audit
Opinion

statements.
5.
6.
Clarin
Concepcion
Qualified
Qualified

account valued at 64,471,812.85 as of December 31, 2013 has
not been established, there being no physical inventory report or
available supporting subsidiary records.
Cash advances granted to officers and employees totaling

392,801.94 has been outstanding as of December 31, 2013
in violation of Section 89 of Presidential Decree No. 1445 and
Dormant accounts - Office Supplies and other Inventories

amounting to 579,062.25 remained outstanding for years thus
resulting in the overstatement of asset accounts and government
equity.
The Cash in Vault (101) reflected a credit balance of 15,403.21

which is unusual for Cash accounts.
The Cash Advances to Officers and Employees with

undetermined debtors amounting to 8,668, 795.77 has long
been unliquidated due to errors in recording the transactions and
inadequate accounting system, thus, rendering the account
misleading.
7.
Don Victorino
Qualified
Non-settlement of audit disallowances totaling 12,430,941.94;

and audit suspensions of 2,625,372.85 and audit disallowances
of 46,300.00 per SASDC as of December 31, 2013.
8.
Jimenez
Qualified
Payment was made in the amount of 2,380,000.00 on the

procurement of two (2) Units Dump Truck without the necessary
documents, thereby creating doubt as to the propriety of the said
disbursements.
The validity, existence, ownership and valuation of the Agency's

could not be ascertained due to the non-maintenance of property
records and the non-conduct of physical count.
RPT/SEF Tax Receivables amounting to 7,675,449.91

reflected in the year-end financial statements was due to
inaccurate certified list of taxpayers and/or inaccurate tax
assessment, thus collection efficiency appeared to be relatively
low, misleading readers of financial statements.

Management Fund (LDRRMF) in the amount of 2,429,316.46
was not transferred to the Special Trust Fund under the account
Trust Liability-DRRM in the Trust Fund books.
The reliability and accuracy of Cash in Bank-LCCA account

amounting to 8,936,763.34 could not be ascertained for failure
to prepare timely a bank reconciliation statement.
Non-liquidation of Cash Advances already incurred in the amount

of 1,473,588.71 resulted to overstatement of assets and
9.
Lopez Jaena
10. Panaon
Qualified
Qualified
793
LGU
Audit
Opinion

understatement of expenses.
11.
12.
13.
Plaridel
Sapang Dalaga
Sinacaban
Qualified
Qualified
Qualified
The validity, existence, ownership and valuation of the Agency's

records and the non-conduct of physical count.
Various disbursements totaling 905,790.50 for payments of

repair and maintenance of vehicles, heavy equipment, equipment
rental and overtime pay lack the necessary documents to support
the claim, thereby casting doubt on the validity of the
disbursements.
The agency failed to conduct physical inventory of Property,

Plant and Equipment, valued at 62,538,451.20 at year end.
Also, it failed to dispose unserviceable property amounting to
844,351.95 resulting to the overstatement of the asset account
of same amount.
Procured supplies and materials worth 237,345.28 were

recorded to the inventory, while the amount of 2,199,632.77
was directly charged to expense, thus overstating the expense
accounts and understating the inventory accounts.
Outstanding cash advances amounted to 6,261,030.43 as of

December 31, 2013, resulting to non-recognition of asset or
expense accounts.
The failure of the Accounting Office to prepare the required

monthly Bank Reconciliation Statements (BRS) from JanuaryDecember 2013, did not allow the team to determine the
reliability of the Cash in Bank balances of the local government
unit amounting to 11,849,280.39 as of December 31, 2013.
The reliability on the accuracy of "Cash in Vault" account cannot

be vouched due to the unreconciled balance of 1,414,503.49
between the cashbooks and the accounting records.
The Municipal Accountant failed to prepare monthly Bank

Reconciliation Statements, thus the accuracy and reliability of the
Cash Bank Local Currency account of 12,609,784.66 as of
December 31, 2013 cannot be ascertained because of the
variance of 456,733.03.
The amount of 604,881.83 representing Advances to Officers

and Employees for travel and other time-bound undertakings
remained unliquidated as of December 31, 2013 resulting to an
overstatement of asset with the corresponding understatement of
expenses in the amount stated.
The validity, existence, ownership and valuation of the Agencys

as of December 31, 2013 could not be ascertained due to the
non-maintenance of property records and the non-conduct by the
duly designated Inventory Committee of actual physical count.
794
LGU
14.
Tudela
Audit
Opinion
Qualified
The validity, existence, ownership and valuation of the Agencys

records and the non-conduct of physical count by the
municipality.
The amount of 655,615.22 representing Advances to Officers

and Employees for travel and other time-bound undertakings
remained unliquidated as of the year-end, resulting to
overstatement of asset with the corresponding understatement of
expenses in the amount stated.
Misamis Oriental
1.
2.
Alubijid
Balingasag
Unqualified
Qualified
The total balance of 95,533,447.03 of the Property, Plant and

Equipment account is uncertained because there was no
physical inventory conducted for CY 2013.
3.
Balingoan
Qualified
Managements inability to reconcile the cash in bank account and

due to the managements failure to conduct complete physical
count on the reported balance its property, plant and equipment
(PPE).
4.
5.
Binuangan
Claveria
Unqualified
Qualified
Non-submission of the physical inventory report; unreconciled

balances of PPE account totaling to 117,542,105.46 and nonpreparation of lapsing schedule of the recorded accumulated
depreciation amounting to 5,633,812.14.
6.
Gitagum
Qualified
Due to insufficiency of records, the team was unable to apply

adequate alternative audit procedures to determine the valuation
and validity paid disbursement vouchers, and bank reconciliation
statements. Property Plant and Equipment account valued at
13,473,853.49 could not be ascertained due to insufficiency
and non-availability of subsidiary ledgers/real property cards.
7.
Initao
Qualified
The team was not able to verify the correctness of the book
balances of the accounts due to late submission of the required
monthly and quarterly reports, paid disbursement vouchers, and
bank reconciliation statements. Due to the insufficiency of the
Agencys records, the team was unable to apply adequate
alternative audit procedures to determine the valuation and
validity of Property Plant and Equipment accounts.
8.
Jasaan
Qualified
Validity of the amount of PPE totaling 116,588,096.33

remained doubtful because there might be lost or unserviceable
property included in the balance of PPE and equipment account.
9.
10.
Kinoguitan
Lagonglong
Unqualified
Qualified
Expense was overstated while asset and equity were

understated by 705,564.68 due to prior years expenses and
unauthorized grant of RATA; and inventory of Property, Plant and
Equipment items of 72,984,736.82 remained unaccounted and
unreconciled with accounting records resulting to overstatement
of asset and equity accounts.
795
11.
Laguindingan
Audit
Opinion
Qualified
12.
Libertad
Qualified
Unable to verify the correctness of the book balances of the

accounts due to late submission of the required monthly and
quarterly reports, paid disbursement vouchers, and bank
reconciliation statements; and the insufficiency and nonavailability of subsidiary ledgers/real property cards for the
Property Plant and Equipment Account.
13.
Lugait
Qualified
Supporting documents of receivables in the amount of

15,144,643.41 were not presented for verification; and Report
(RPCPPE) valued at 142,076,214.03 were not submitted for
verification.
14.
Magsaysay
Qualified
Non- preparation of IIRUP, unserviceable/destroyed equipments

amounting to 395,778.68 were still carried in the Financial
Statements, thereby overstating the PPE account and
understating the Other Assets. Reconciliation of records being
maintained by the Municipal Accountant and the Municipal
Treasurer for the Property, Plant and Equipment (PPE) was not
conducted, thus discrepancy of 2,320,698.44 remained
unadjusted and rendered the PPE accounts totaling
15,597,071.02 unreliable.
15.
Manticao
Qualified
Unable to verify the book balances as to the correctness and

existence of its PPE since the municipality did not submit the
(RPCPPE) and no actual inventory count was conducted.
16.
Medina
Qualified
Non- preparation of Inventory and Inspection Report of

Unserviceable Property (IIRUP), unserviceable motor vehicles, IT
equipments and miscellaneous property of undetermined value
were still carried under PPE Account thereby overstating the
Asset Account. One unit Multi-Purpose Cab (MultiCab) with
Plate No. 864, with undetermined value, was not recorded thus
resulting to the understatement of both Assets and Equity
accounts.
17.
Naawan
Qualified
Unable to apply alternative procedures to determine the validity

and accuracy of Property, Plant and Equipment account valued
at 82,292,089.63 due to the insufficiency and non-availability of
subsidiary ledgers/property cards of the Accountant and Property
Officer.
18.
Opol
Qualified
Utilization of various special purpose appropriation amounting to

18 million were recorded only as "Other Expenses"; that the
25 million balance of account "Cash in Bank Local Currency
combo" is unreliable due to non-reconciliation with the records of
the banks; that there was no physical count that was conducted
of all reported assets; that general ledgers have no subsidiary
LGU
Non-submission of vouchers, payrolls and other financial reports

pertaining to the months of September to December, 2013; nonsubmission of bank reconciliation statements from May to
December, 2013; depreciation expense are not supported with a
lapsing schedule; various assets accounts are not supported with
a report of the conduct of physical count; and general ledger
balances are not supported with subsidiary ledgers.
796
LGU
Audit
Opinion

ledgers.
19.
Salay
Qualified
Total balance of 63,648,000.08 of the Property, Plant and

Equipment account is uncertained because there was no
physical inventory conducted for CY 2013.
20.
Sugbong Cogon
Qualified
Failure of the agency to complete the conduct of physical

inventory of its property, plant and equipment totaling
17,181,656.34, and the submission of the report thereof.
21.
Tagoloan
Qualified
Due to unrecorded liquidation of cash advances amounting to

10,578,512.26 and failure of the agency to submit the Report
on the Physical Count of PPE and corresponding lapsing
schedule, the Assets, and Government Equity accounts are not
accurately presented in the FS.
22.
Talisayan
Qualified
The Municipal Accountant failed to set up Real Property Tax

(RPT) Receivable/ Deferred Real Property Tax Income for
Calendar Years 2012 and 2013, thus, receivables and deferred
credit accounts were understated. Physical inventory count was
not conducted on all municipal property carried in the books in
the amount of 29,225,161.23 thus render the account
Property, Plant and Equipment unreliable.
23.
Villanueva
Qualified
Plant, property and equipment valued at 89,244,377.39 could

not be ascertained due to inability of Management to maintain
property cards and submit a report on physical count of PPE.
Region XI Davao Region

Compostela Valley
1. Compostela
Disclaimer
The validity, reliability and the correctness of the reported Plant,

Property and Equipment of 144 million as of December 31,
2013which is 46% of its total assets, proved doubtful for failure of
the Municipality to conduct physical inventory of its assets.
2.
3.
Laak
Mabini
Unqualified
Disclaimer
The Municipality did not conduct a physical inventory of its

Property, Plant and Equipment (PPE) costing 91,638,191.78
which is 70% of its total assets of 129,871,913.13 as of
December 31, 2013 and did not prepare the required report
thereon. As a result, the accuracy and propriety of the
91,638,191.78 total reported PPE balance reflected in the 2013
year-end financial statements, cannot be ascertained. Moreover,
the Municipality still failed to transfer some of its PPE accounts in
the total amount of 12,471,473.53 to various barangays and
schools located within its jurisdiction which are the actual endusers of same.
4.
Maco
Disclaimer
The Municipality failed to conduct a complete physical inventory

of its Property, Plant and Equipment (PPE) costing
183,030,302.29 which is 68% of its total assets of
270,297,375.33 as of December 31, 2013 and did not prepare
the required report thereon. Thus, the accuracy and propriety of
the 183,030,302.29 reported total PPE balance shown in the
2013 year-end financial statements, cannot be ascertained.
797
LGU
Audit
Opinion

Moreover, the Municipality still failed to transfer some of its PPE
accounts which actual end-users of same are the various
barangays and schools located within its jurisdiction, resulting in
the overstatement of its total assets by 24,991,069.84.
Likewise, the non-provision of depreciation expenses on some of
its PPE accounts valued at 86,625,844.19 as of December 31,
2013 resulted in the overstatement of its total assets and equity
accounts as of said period.
5.
Maragusan
Qualified
Due to Managements continued failure to conduct physical

inventory and failure of the Municipal General Services Officer to
update/maintain property cards of property, plant and equipment
valued at 56,323,860.95 which made the correctness and
existence of the reported PPE accounts doubtful.
6.
Mawab
Qualified
Public Infrastructure projects worth 8,357,089.39 were not

transferred to their respective registries thus overstated the
agencys total assets and government equity accounts of same
amount.
7.
8.
9.
10.
Monkayo
Montevista
Nabunturan
New Bataan
Unqualified
Unqualified
Unqualified
Qualified
Due to the variance between Due from Other Funds and Due to
Other Funds of 2,494,820.89 and the understatement of
Inventory account amounting to 790,377.38.
11.
Pantukan
Disclaimer
The Municipality did not conduct a complete physical inventory of

its Property, Plant and Equipment (PPE) costing
120,941,579.24 which is 52% of its total assets of
233,326,750.55 as of December 31, 2013 and did not prepare
the required report thereon. As such result, the accuracy and
propriety of the 120,941,579.24 total reported balance of PPE
account reflected in the 2013 year-end financial statements,
cannot be ascertained. Moreover, the Municipality still failed to
transfer some of its PPE accounts to the various barangays and
schools located within its jurisdiction which are the actual endusers of the recorded PPE items amounting to 13,380,725.93
resulting in the overstatement of its total assets by the same
amount as of December 31, 2013.
Davao del Norte

1.
Asuncion
Qualified
Supplies and materials procured by the Municipality amounting to

5,011,596.35 were not recorded to their appropriate inventory
accounts upon receipt but rather debited directly either to
expenses, property, plant and equipment, inter-agency payables,
or other liability. Milled rice procured by the Municipality
amounting to 1,037,082.00 which were distributed to identified
beneficiaries of its Peace and Order Program and were directly
recorded either as expense or charged to Inter-Agency Payable
accounts.
2.
3.
Carmen
Dujali
Unqualified
Qualified
Failure to conduct the physical inventory of various Property Plant

and Equipment (PPE) totaling 74,985,529.99 (net of
accumulated depreciation) and the required inventory report was
not submitted.
798
4.
Kapalong
Audit
Opinion
Qualified
5.
New Corella
Qualified
6.
7.
San Isidro
Sto. Tomas
Unqualified
Qualified
Fund utilization of the Mindanao Rural Development ProjectCommunity Fund for Agricultural Development (MRDP-CFAD)
sub-projects was not periodically monitored resulting in
unliquidated balances of 3,667,849.95 casting doubt as to the
existence of the recipient NGO/PO and balances of the
receivable accounts could have been overstated.
Procurement amounting to 1,743,678.36 was directly charged

to Drugs and Medicines expense account instead of the
corresponding asset account.
Supplies and materials procured by the Municipality amounting to

3,022,802.31 were not recorded to their appropriate inventory
accounts upon receipt but rather debited directly to expenses.
Priority Development Assistance Fund (PDAF) of 1 million

transferred to Salawao Hindangan Lumbayan Migatong Farmers
Association was not recorded to the account Due from
NGOs/POs (139) but rather charged directly to the account Due
to Other Funds (424), thereby understating the asset and liability
accounts of the Municipality.
LGU
8.
Talaingod
Qualified
Management failed to conduct a complete physical count of

property, plant and equipment (PPE) valued in the books at
287,221,687.39 as of December 31, 2013 which constitutes
80% of the total assets of 357,053,421.87. Unserviceable,
obsolete and fully depreciated assets amounting to
8,828,095.65 were still carried in the books as part of the PPE
account and depreciation cost for depreciable assets costing
78,185,486.35 were not set up.
Non-liquidation of cash advances amounting to 1,898,176.00
resulted in the under/overstatement of affected accounts.
Davao del Sur

1. Bansalan
2. Don Marcelino
Unqualified
Qualified
The Municipalitys total Property, Plant and Equipment (PPE)

valued at 77,130,228.85 which is 67.56% of its total assets,
are mostly carried at cost. The agency did not provide
depreciation for its depreciable assets due to the absence of
physical inventory of all PPE and other pertinent records of their
acquisition.
3.
4.
Hagonoy
Jose Abad Santos
Unqualified
Qualified
The Municipality failed to conduct a complete physical count of its

Property Plant and Equipment (PPE) valued at 169,766,777.45
or 86% of its total assets of 197,358,532,43, and to reconcile
the account with accounting and property records rendering its
existence doubtful and the propriety of the account balance
unreliable.
5.
6.
7.
Kiblawan
Magsaysay
Malalag
Unqualified
Unqualified
Qualified
Failure of the management to conduct physical count of its

property, plant and equipment valued at 100,792,266.26 or
71.7% of its total assets of 140,559,920.57and not reconciling
799
LGU
Audit
Opinion

the same with property and accounting records, had rendered its
existence, reliability and propriety of the account balances
doubtful. Public infrastructure projects amounting to
15,873,728.69 recorded as part of agencys assets instead of
closing it to Government Equity.
8.
Malita
9.
10.
11.
12.
Matanao
Padada
Santa Cruz
Santa Maria
13. Sarangani
14. Sulop
Qualified
The propriety and reliability of the Property, Plant and Equipment

(PPE) and Other Assets Accounts totaling 368,183,749.03
could not be established due to deficiency of records and failure
of the Municipality to conduct physical count at year end.
Unqualified
Unqualified
Unqualified
Qualified
Failure of the Municipality to conduct physical count of its

Property Plant and Equipment (PPE) at year end, valued in the
books at 118,301,764.84 0r 96.98% of its total assets of
121,983,549.50, and not reconciling the same with property
and accounting records, thus rendering the existence, reliability
and propriety of the account balance doubtful.
Unqualified
Qualified

property, plant and equipment valued at 13,255,622.93 or
30.6% percent of its total assets of 43,219,076.32 and not
reconciling the same with property and accounting records, had
rendered its existence, reliability and propriety of the account
balances doubtful.
Davao Oriental
1.
Banay-Banay
Qualified
The balances of the accounts Cash Disbursing Officer and Due

from Officers and Employees are overstated by 2,133,297.26
due to the inclusion of unliquidated but expended cash advances
for operating and travelling expenses of 23,021.09 and
2,110,276.17, respectively. Inadequacy of records maintained
by both the Accounting and Property Section, delayed
submission of the Report on the Physical Count of Property,
Plant and Equipment (RPCPPE) and non-reconciliation of
recorded data in both Offices do not provide adequate basis in
determining the existing and validity of the recorded PPE account
balances totaling 94,671,850.89, thus rendering them
unreliable.
2.
Banganga
Disclaimer
Inability to establish the correctness of the balances of Property,

Plant and Equipment (PPE) as of December 31, 2013 of
104,248,092.54 because most of the property were
lost/damaged by Typhoon Pablo and management failed to
submit Request for Relief from Property Accountability; failure to
conduct physical count and maintain the appropriate ledger and
property cards on the remaining PPE; and delayed submission of
paid vouchers totaling 48,249,050.10, payrolls, official receipts,
monthly trial balances and year-end financial statements which
hindered the application of substantive audit procedures to
validate managements assertions on the financial statements
and evaluate the disclosures which will provide the bases on the
issuance of audit opinion on the fairness of presentation of
800
LGU
Audit
Opinion

3.
Boston
Disclaimer

presentation of the financial statements due to the inability to
establish the correctness of the balances of Property, Plant and
Equipment (PPE) as of December 31, 2013 of 89,163,798.58
because most of the property were lost/damaged by Typhoon
Pablo and management failed to submit Request for Relief from
Property Accountability and the failure to conduct physical count
and maintain the appropriate ledger and property cards on the
remaining PPE. We were unable to satisfy ourselves by
alternative procedures concerning the PPE held at December 31,
2012 and 2013 which are stated in the balance sheet at
86,028,546.62 and 89,163,798.48, respectively.
4.
Caraga
Adverse
Unreliable Cash in Bank balance of 17,482,438.20 due to the

failure to reconcile the bank and book balances. Undetermined
cash advance balance from prior years amounting to
3,053,132.38 resulted to doubtful Advances to Officers and
Employees and Cash-Disbursing Officers balance at year end.
Failure to compute and provide for depreciation expense of
various Property, Plant and Equipment totaling 4,979,269.62
resulted to overstatement of the Property, Plant and Equipment
account and understatement of total expenses by 873,374.87.
Failure to transfer unserviceable property totaling 914,044.59 to
Other Assets account resulted to overstatement of the Property,
Plant and Equipment account and understatement of the Other
Assets account. Outstanding obligations of doubtful validity
totaling 2,191,188.44 that remained in the books of the agency
resulted to overstatement of the Accounts Payable. Prior years
expenses charged to the current years appropriation and
recorded as expense in the current year amounting to
743,967.10 also resulted to overstatement of related expense
accounts. Failure to transfer the unexpended balance of the
LDRRM Fund amounting to 1,851,676.95 resulted to
overstatement of the Government Equity account and
understatement of the account Trust Liability-DRRMF. Failure to
reclassify equipment to its appropriate asset account, Other
Machinery and Equipment and Communication Equipment,
totaling 225,150.00 resulted to understatement of the total
5.
Cateel
Disclaimer
There is material scope limitation with the inability to establish the

correctness of the balances of Property, Plant and Equipment
(PPE) as of December 31, 2013 of 89,163,798.58 because
most of the property were lost/damaged by Typhoon Pablo and
management failed to submit Request for Relief from Property
Accountability, we were unable to satisfy ourselves by alternative
procedures concerning the PPE held at December 31, 2012 and
2013 which are stated in the balance sheet 92,551,682.00 and
88,784,060.25, respectively.
6.
Gov. Generoso
Qualified
Accounts Cash Disbursing Officer and Due from Officers and

Employees are overstated by 1,384,317.07 due to the inclusion
of unliquidated but expended advances for operating and
travelling expenses of 488,679.07 and 895,638.00,
respectively. The agency failed to provide depreciation on some
of its Property, Plant and Equipment with a total value of
801
LGU
Audit
Opinion

24,701,993.80. The absence of Property, Plant and Equipment
Ledger cards and delayed submission of the Report on Physical
Count of Property, Plant and Equipment resulted in an
unreconciled difference of 30,491,470.40 between the
accounting and property records.
7.
Lupon
Qualified
Accounts Cash-Disbursing Officers and Due from Officers and

Employees are overstated by 6,470,845.37 due to the inclusion
of unliquidated but expended cash advances for operating and
travelling expenses of 2,751,843.12 and 3,719,002.25,
respectively. The accounting section failed to use the Monthly
Bank Reconciliation Statement as tool in determining items
needing adjustments thus long outstanding checks totaling
374,455.90, deposit in transit of 180,351.02 and other debit
and credit reconciling items totaling 9,311,862.09 and
11,088,392.31, respectively, remained unadjusted in the
agency books that affect the fair presentation of the cash and
other related accounts in the financial statements.
8.
Manay
Qualified
Failure of management to record reconciling items requiring debit

to Cash in Bank in the amount of 188,029.11 and credit to
Cash in Bank amounting to 6,128,745.57. Failure to exert effort
to reduce unliquidated cash advances totaling 5,099,027.62
and failure to reclassify unserviceable property to Other Assets
account amounting to 1,791,782.39. Failure to reclassify the
shortages the amount of 590,288.54 to its appropriate account
and the failure to transfer the unexpended balance of the LDRRM
Fund in the amount of 851,333.43 to the Trust Fund.
9.
San Isidro
Qualified
There is an overstatement of asset totaling 2,342,603.97 in the

Cash-Disbursing Officer and Due from Officers and Employees
account balances due to the inclusion of unliquidated but
expended advances for operating expenses and travelling
expenses that are aged 31 days to over one year, and the
unexpended/unutilized balance of the Local Disaster Risk
Reduction Management Fund amounting to 3,507,243.96 were
not transferred to the special account in the Trust Fund Books
but remains in the General Fund Books as of the year end.
10. Tarragona
Qualified
Failure to compute and provide for depreciation expense for

Property, Plant and Equipment totaling 11,926,387.35;
erroneous computation of depreciation expense that resulted to
understatement of Property, Plant and Equipment account by
1,882,689.32; and failure to record Property, Plant and
Equipment amounting to 72,576.00. The erroneous recording
of the transfer to Trust Fund of the unutilized balance of the
LDRRM Fund resulted to overstatement of the Government
Equity by 900,000.00. Prior years expenses totaling
401,581.97 which were recorded as expense in the current
year resulted to overstatement of related expense accounts in
the current year. Lastly, Cash in Bank and Accounts Payable
account was understated due to the failure to revert stale checks
802
LGU
Audit
Opinion

Region XII - SOCCSKSARGEN
North Cotabato
1. Alamada
Qualified
The municipal government failed to record in the books of

accounts some parcels of land acquired thru purchases and
donation, which understated the assets account, and may
compromised the interest of the government when there are
other claimants, contrary to Section 63 and 39(2) of Pres. Decree
1445.
2.
Qualified
Doubtful valuation, existence and accuracy of the Property, Plant

and Equipment (PPE) account with a net book balance of
66,955,776.81 due to non-reconciliation of the books, Physical
Inventory Report and the PPE schedule balances and the nonprovision of depreciation for some of their depreciable assets.
Doubtful validity, existence and accuracy of the Cash in Bank

account stated at 16,256,116.24 due to non-recording of all
cash transactions and reconciling items in the books and failure
to revert stale checks.
Non-recording of some trust fund accounts of the Municipality

aggregating 3,431,273.72.
Doubtful balance of Property, Plant and Equipment account

amounting to 66,127,923 due to the absence of reconciliation
between the accounting and property records, thus affecting the
fair presentation of the said accounts in the financial statements.
Unreliable Cash in Bank account due to unreconciled amount of

2,078,103.84 for all funds representing prior year's deficiencies
and the non-preparation of the Bank Reconciliation Statements,
thus, affecting the fair presentation of the said account in the

Funds and Due to Other Funds amounting to 365,962.93;
indicated errors in recording transactions affecting these
accounts, thus, the accuracy and reliability of their balances
cannot be attested.
Discrepancy in the "Government Equity, Beginning" appearing in

the financial statements and the Pre-closing Trial Balance
indicates error in the recording of related transactions which
affected the accuracy of the presentation in the financial
statements.
Doubtful validity, existence and accuracy of the Property, Plant

and Equipment account amounting to 52,306,780.87 due to the
absence of an inventory report and its reconciliation with the
accounting records.
Understatement of the Cash in Bank and the liability accounts

due to the existence of stale checks amounting to 30,375.73
that has been outstanding for more than six (6) months.
3.
4.
Aleosan
Antipas
Arakan
Qualified
Qualified
803
LGU
Audit
Opinion
Existence of negative balances in some accounts of the General

and Special Education Funds which indicated errors in recording
transactions thus, the accuracy and reliability of their balances
cannot be attested.
5.
Banisilan
Qualified
The correctness of the financial reports could be substantiated

due to the management continually ignoring the submission of
reports pertaining to financial transactions, a practice reflective of
a weak system of internal control and not in accordance with
Section 124 of 1445.
6.
Carmen
Qualified
Delayed submission of paid vouchers which hindered the

conduct of substantive test of the accounts by the audit team,
thus verification as to correctness and accuracy of the related
accounts presented in the financial reports could not be
ascertained.
7.
Kabacan
Qualified
The inventory committee failed to conduct a complete physical

inventory of property, plant and equipment, thus the validity,
existence and correctness of the Property, Plant and Equipment
totaling 190,209,282.00 could not be ascertained.
8.
Libungan
Qualified
Cash advances totaling 8,653,882.09 remained unsettled as at

year end and the validity and correctness of Property, Plant and
Equipment (PPE) accounts totaling 125,303,879.12 could not
be ascertained due to incomplete subsidiary records and lack of
reconciliation between the accounting records and the result of
physical inventory.
9.
Magpet
Stale checks totaling to 70,933.20 has been outstanding for

over six (6) months from date of issue; reconciling items
amounting to 565,879.66 in the Bank Reconciliation
Statements for the three (3) cash-in-bank accounts were not yet
adjusted/corrected.
10.
Makilala
Reconciling items amounting to 2,468,281.40 appearing in the

Bank Reconciliation Statements for the eight (8) cash-in-bank
accounts were not yet adjusted/corrected due to the failure of
management to communicate or send letters to the banks. Also,
stale checks totaling to 181,073.70 that has been outstanding
for over six (6) months from date of issue due to nonpresentation of the check for encashment at the bank or no
written notice to the payee was sent to inform of the existence of
the check and the delayed submission of paid disbursement
vouchers and its supporting documents totaling 125,793,769.96
affected the accuracy of the cash account balances and the
reliability of managements assertions of existence, validity,
accuracy and completeness of the recorded transactions,
respectively.
11.
Matalam
Due to the effects of the reconciling items in the bank

reconciliation statements and the amount of stale checks on the
fairness of the presentation in the FS.
12.
Midsayap
Failure to submit Monthly Report of Official Travels and Fuel

Consumption precluded the review and verification on the validity
and the reasonableness of the fuel and lubricants utilized
Qualified
Qualified
Qualified
Qualified
804
LGU
Audit
Opinion

13.
M'lang
Qualified
Non-transfer of Titles in the name of the municipal government

on eight (8) property acquired amounting to 16,363,310.00.
Non-imposition of liquidated damages amounting to 70,980.00

or delay in the delivery of surplus/reconditioned mini sized
backhoe and truck.
Reconciliation of records between the Office of the Municipal

Accountant & Municipal Treasurer was not regularly undertaken
resulting to discrepancies in the balances of the cash in treasury
and cash in bank accounts, thus rendering these accounts
inaccurate and unreliable.
Delayed submission of disbursement vouchers, supporting

documents and other financial reports preclude the auditor to
perform post-audit and substantive tests on the transaction
documents.
Reconciling items requiring adjustment by the Agency and the

Bank for DBP Current Account No. 0930-010902-031 (General
Fund), DBP Current Account No. 0930-010902-030 (SEF) and
DBP Current Account No. 0930-010902-036 (TF) remained
unadjusted as of December 31, 2013., thus affecting the
accuracy and validity of the Cash in Bank balances.
Payments for the supply and delivery of bags of ordinary rice and
palay seeds costing 992,544.00, 498,550.00 and
773,500.00, respectively, were made even if the supporting
documents.
The Municipal Bids and Awards Committee (BAC) failed to

properly evaluate the eligibility documents submitted by bidders
which resulted to the awarding of the contracts/purchase orders
for the procurement of infrastructure projects/goods costing
2,264,594.00 to contractors with doubtful financial, legal &
technical capacity.
14.
Pigcawayan
Qualified
Cash advance totaling 306,299.11 remained unsettled at year

end and equipment totaling 474,755.43 were not recorded to its
appropriate accounts, resulting to the understatement of
Property, Plant and Equipment and Equity accounts. Moreover,
repair and maintenance of various PPE accounts totaling
4,908,274.52 could not be attested due to incomplete
Subsidiary Ledgers, thus rendering the account unreliable.
15.
Pikit
Qualified
Failure to reconcile the bank and book records.
Failure to record depreciation expenses on some depreciable

assets.
Failure to conduct physical inventory, and maintain updated

property ledger cards and Acknowledgement Receipt for
Equipment (ARE), and property losses due to fire amounting to
4,955,990.00 not reported to COA nor request for relief from
accountability made.
805
LGU
16.
17.
Pres. Roxas
Tulunan
Audit
Opinion
Qualified
Qualified
Non-submission / delayed submission of accounts.
Doubtful Property, Plant and Equipment account balance due to

the absence of reconciliation between the accounting and
property records, thus affecting the fair presentation of the said
Overstatement of Public Infrastructures and Government Equity

accounts due to the non-transfer of completed projects to the
Registry of Infrastructure.
Doubtful accuracy and reliability of the Due from Other Funds

and Due to Other Funds accounts due to discrepancy between
these reciprocal accounts.
Overstatement of the net income and the book value of the

Property, Plant and Equipment due to non-provision of
depreciation to some depreciable assets of the municipality.
The agency was unable to submit copies of Purchase Orders as

required under COA
Circular Nos. 2009-001 and 95-006,
respectively, thereby precluding the Auditor from timely review of
the agencys procurement transactions.
The Municipal Bids and Awards Committee (BAC) failed to

properly evaluate the eligibility documents submitted by bidders
which resulted to the awarding of the contracts/purchase orders
for the procurement of infrastructure projects/goods costing
4,667,357.58 to contractors with doubtful financial, legal &
technical capacity.
Stale checks totaling 163,533.14 remained outstanding for

more than six (6) months to more than three (3) years resulting to
doubtful validity and reliability of the Cash-In-Bank account.
The unexpended portion of the Local Disaster Risk Reduction

Management Fund was not transferred to a special trust fund,
contrary to Section 21 of R.A. No. 10121, hence, the LDRRMC
was not assured of funds for its disaster risk reduction and
management activities in case of calamities.
Sarangani
1.
Alabel
Qualified
Unreconciled difference of the total Property, Plant and

Equipment account with that of the submitted inventory report by
the General Services Office as of December 31, 2013 by
188.182 million due to incomplete physical inventory and lack
of reports, property records; and misclassified equipment, thus
their accuracy and existence could not be ascertained. Further,
cash advances were not liquidated at the end of the year, which
resulted in overstatement of the receivables and the
understatement of the expense accounts in the financial
statements.
2.
Glan
Qualified
Existence of property and accuracy of the account balances of

the Property, Plant and Equipment with a total book value of
194.211 million as at yearend could not be ascertained due to
806
LGU
Audit
Opinion

managements failure to submit a report on the physical count of
PPE. Further, cash advances were not liquidated at the end of
the year , which resulted in overstatement of the receivables and
the understatement of the expense accounts in the financial
statements.
3.
Kiamba
Qualified
Due to some deviations from the prescribed laws, rules and

regulations appertaining to its operations in the validity, accuracy
and reliability of its Property, Plant and Equipment (PPE)
amounting to 65,529,474.02 could not be ascertained.
4.
Maasim
Qualified
Due to some deviations from the prescribed laws, rules and

regulations appertaining to its operations in the validity, accuracy
and reliability of its Property, Plant and Equipments amounting to
66,550,788.27 could not be ascertained.
5.
Maitum
Qualified
The validity, correctness and existence of its Property, Plant and

Equipment (PPE) amounting to 109,237,781.94 and the
regularity/accuracy of the recorded transactions due to nonsubmission of transactions paid on the last quarter of 2013
involving expenditures totaling 37,671,238.35.
6.
Malapatan
Qualified
Existence of property and the accuracy of the account balances

of the agencys Property, Plant and Equipment with a total book
value of 134.881 million as at yearend could not be ascertained
due to managements failure to submit a report on the physical
count of PPE. Further, cash advances were not liquidated at the
end of the year, which resulted in overstatement of the
receivables and the understatement of the expense accounts in
7.
Malungon
Qualified
Non-submission of accounts for the months of October December 2013 and non-recording in the books of accounts the
value of heavy equipment in the total amount of 64,251,322.29
and 20,742,985.24, respectively.
Unqualified
Unqualified
Unqualified
Qualified
Failure to take the annual physical inventory of its Food Supplies

and Property, resulting to the doubtful validity of Food and
Supplies Inventory, Property Plant & Equipment (PPE) accounts
amounting to 1,784,430.00 & 661,789,094.08, respectively.
Failure to record the remaining Drugs and Medicines Inventory

(Account 159) resulting to understatement of the assets
Recorded non existing items to the Animal/Zoological Supplies

Inventory (157), Agricultural Supplies Inventory (162) and Crops
and Fruits Inventory (170) accounts amounting to
1,304,845.50, resulting to overstatement of the various
inventory accounts.
South Cotabato
1.
2.
3.
4.
5.
Banga
Lake Sebu
Norala
Polomonok
Santo Nio
Unqualified
807
6.
7.
Surallah
Tampakan
Audit
Opinion
Unqualified
Qualified
8.
Tantangan
Qualified
Unliquidated cash advances amounting to 4,587,600.65 and

various reconciling items in the Cash in Bank-Local Currency
Account remained unadjusted over a long period of time.
9.
10.
T'boli
Tupi
Unqualified
Qualified
Unliquidated cash advances amounting to 681,845.25;

erroneous recording of the audit disallowances on the grant of
Cost of Living Allowance (COLA); and failure to conduct actual
physical inventory of property.
Unqualified
Qualified
Cash advances amounting to 2,913,980.87 remained

unliquidated as of December 31, 2013.
LGU
Unliquidated cash advances amounting to 1,753,427.66 and

failure to conduct the annual physical inventory of the Property,
Plant & Equipment amounting to 113,336,583.45.
Sultan Kudarat
1.
2.
Bagumbayan
Columbio
3.
Esperanza
Qualified
Mindanao Rural Development Projects (Due to MRDP)

(Mindanao Rural Development Projects) projects costing
18,565,318.79 were not recorded/included in the books of
accounts and financial reports of the Trust Fund, understating the
consolidated financial statements as of yearend.
4.
Isulan
Qualified
Validity and correctness of Land account valued in the books at

12,121,720.51 could not be determined due to nonmaintenance of Real Property Ledger Cards.
5.
Kalamansig
Qualified
Due to the doubtful huge balance of Cash in Vault as of

December 31, 2013.
6.
Lambayong
Qualified
Cash in Vault amounting to 2,298,618.51 remained

undeposited at the end of the year.
7.
8.
9.
10.
Lebak
Lutayan
Ninoy Aquino
Palimbang
Unqualified
Unqualified
Unqualified
Qualified
Due to no physical inventory conducted at year-end.
11.
Pres. Quirino
Qualified
Due to cash advances amounting to 14,280,366.65 remained

unliquidated at the end of the year.
Region XIII CARAGA

Agusan del Norte
1.
Buenavista
Qualified
Payments for wages of job order employees hired for

maintenance of government facilities, were charged and
recorded as General Services (795) account.
The Monthly Report on Supplies and Materials Issued (MRSMI)

on the issuance of supplies and materials were still not prepared
by the Agency for the period January to December 31, 2013, thus
808
LGU
Audit
Opinion

balances of inventories accounts remained in the books for quite
a long time causing misstatement of inventories accounts in the
2.
3.
Carmen
Jabonga
Qualified
Qualified
Depreciation charges for the current year on the Property, Plant

and Equipment valued at 106,756,708.91 were not provided,
thereby misstating the asset, expenses and equity accounts.
Disbursements for expenditures and infrastructure projects out of

funds transferred from National Government Agencies (NGAs)
were directly debited to the Due to NGAs (416) account, thus
property and payable accounts were misstated.
Reconciling items requiring adjustment both by the Agency and

by the Bank of Cash in Bank-LCCA accounts maintained by the
Municipality were still reflected in the bank reconciliation
statements thus, the Cash in Bank account as of December 31,
2013 was inaccurate.
Disbursements for expenditures and infrastructure projects out of

funds transferred from National Government Agencies (NGAs)
were directly debited to the Due to NGAs (416) account, thus
property and payable accounts were misstated.
Depreciation charges for the current year on the Property, Plant

and Equipment valued
at 38,324,049.43 were not
provided,
thereby the asset and equity accounts were
misstated.
Submission of Financial Statements, Disbursement and Revenue

Documents and Reports with Supporting Documents and Other
reports were not complied with or were delayed.
Depreciation Expenses for the Agencys depreciable assets were
not provided.
4.
Kitcharao
Qualified
Submission of Financial Statements, Disbursement and Revenue

Reports were not complied with or were delayed.
5.
Las Nieves
Qualified
Validity of the recorded balances of Property, Plant and

Equipment amounting to 40,840,184.68 as well as inventories
amounting to 475,254.00 were doubtful due to non-preparation
and submission of updated inventory reports.
6.
Magallanes
Qualified
The Municipal Accountant failed to prepare monthly Bank

Reconciliation Statements (BRS)
thus, prevented the
Auditor to determine the correctness of the cash in bank
balances as of December 31, 2013.
Payments for wages of job order employees hired for

maintenance of government offices
and facility, were
charged and recorded as Salaries and Wages-Regular (701),
Security Services (797) and Consultancy Services (793)
accounts which overstated the same in CY 2013 statement of
income and expenses.
Disbursement for expenditures and infrastructure projects funded
809
LGU
Audit
Opinion

out of funds transferred from National Government Agencies
(NGAs) were directly debited to the Due to NGAs (416) account,
thus property and payable accounts were misstated.
7.
Nasipit
Qualified
Disbursements for expenditures out of funds transferred from

National Government Agencies (NGAs) were directly debited to
the Due to NGAs (416) account, thus expenditures and payable
accounts were misstated.
8.
R. T. Romualdez
Qualified
Construction in Progress accounts amounting to 5,344,602.45

were not transferred to appropriate public infrastructures.
Disbursement for expenditures and infrastructure projects funded

out of funds transferred from National Government Agencies
(NGAs) were directly debited to the Due to NGAs (416) account,
thus property and payable accounts were misstated.
The correctness of the cash in bank balances of 25,611,476.85

as of December 31, 2013 could not be fully ascertained due to
failure of the Acting Municipal Accountant to prepare Bank
Reconciliation Statements (BRS).
Property, Plant and Equipment accounts in the amount of

34,998,290.98 were still not provided with depreciation. The
Municipality still failed to maintain Property, Plant and Equipment
Ledger cards for its property amounting to 121,124,349.11.
Construction in Progress account totaling 80,559,455.49 which

consists of completed agency assets and public infrastructure
projects were still not reclassified to appropriate asset accounts
and to the Public Infrastructures accounts, and the latter were not
closed to Government Equity and subsequently recorded in the
Registry of Public Infrastructures.
Qualified
Submission of Financial Statements, Disbursement & Revenue

reports were not complied with or were delayed.
9.
10.
Santiago
Tubay
Qualified
Agusan del Sur

1.
Bunawan
Qualified
Unliquidated cash advances of 1,810,710.96.86 and failure to

conduct physical inventory of PPE worth 262,062,509.76.
2.
Esperanza
Qualified
Unliquidated cash advances of 1,307,272.84 and failure to

conduct physical inventory of PPE worth 167,546,020.67 and
Inventories at 498,494.47.
3.
La Paz
Qualified

4.
Loreto
Qualified

5.
Prosperidad
Qualified
Failure to determine the reconciling items totaling

11,276,399.33 and casting doubt on the correctness of the CIB
balance; Unliquidated cash advances of 24,420,881.30; failure
to conduct physical inventory of PPE worth 239 million; and
810
LGU
Audit
Opinion

paid disbursement vouchers (DVs) totaling 25,857,590.13 and
liquidation reports with an aggregate amount of 21,717,695.83
were not submitted for audit.
6.
Rosario
Qualified
Unliquidated cash advances of 2,701,120.21; and the nonsetting up of RPT/SET Receivables for the year.
7.
San Francisco
Qualified
Unliquidated cash advances amounting to 7,695,604.23;

Inventory, Property, Plant and Equipment and Payable accounts
amounting to 992,830.00, 8,125,108.69 and 645,363,36
respectively, are subject to reconciliation, thus affecting the
accuracy of the amounts of the affected accounts in the Balance
Sheet and the release of funds to various LGU-Barangays and
Leagues totaling to 1,750,000.00 of which accountability of the
recipients were not established, consequently understates and
overstates the assets and expense accounts.
8.
San Luis
Qualified
Unliquidated cash advances amounting to 2,819,799.69.

Reported balance of the PPE accounts totaling 123,553,968.51
could not be established due to: a) non-submission of report on
the physical inventory of PPE; b) the continuous inclusions of
unserviceable property like the construction and heavy
equipment and motor vehicles; and c) non-maintenance of
property cards by the Municipal Treasurer, in the absence of the
General Services Officer.
9.
Sibagat
Qualified
Unliquidated cash advances of 1,012,058.43; failure to conduct

physical inventory of PPE worth 139,694,944.41 and Livestock
Inventory amounting to 720,275.00.
10.
Sta. Josefa
Qualified
Unliquidated cash advances of 11,425,890.52; failure to set-up

the RPT/SET Receivables and record its penalties amounting to
30,222,194.81; and failure to conduct inventory of PPE worth
125,486,461.80.
11.
Talacogon
Qualified
Unliquidated cash advances amounting to 2,297,305.17; Other

Receivables totaling 2,441,755.00 were doubtful and unreliable
due to inadequate accounting records; reported balance of the
PPE accounts totaling 132,114,485.31 could not be validly and
accurately established due to non-submission of report on the
physical inventory of PPE; abnormal negative credit balances of
liability accounts totaling 496,373.04; and non-adjustment of
the Construction in Progress - Agency Assets and Due to Other
NGAs accounts thereby understating said accounts by
6,984,067.12.
12.
Trento
Qualified
Failure to conduct inventory of PPE worth 242 million; validity

and reliability of the Loans Payable account amounting to
26,962,092.43 and the balance of Internal Revenue Allotments
(IRA) was understated by 1,417,458.00 due to recording of its
receipts net of the loan repayments.
13.
Veruela
Qualified
Unliquidated cash advances of 7,888,088.27; failure to conduct

physical inventory of PPE worth 109,107,874.54; and failure to
set-up the RPT Receivables and record its penalties amounting
to 49,253,019.42.
811
LGU
Audit
Opinion
Dinagat Island
Qualified
Unliquidated cash advances of Accountable Officers as of

December 31, 2013 totaling 3,025089.15.
Qualified
Unliquidated cash advances of Accountable Officers as of Dec.

31, 2013 totaling 2,950,216.79.
Qualified
Failure to withhold the salaries of Accountable Officers with

unliquidated cash advance as of Dec. 31, 2013 totaling to
1,449,611.74 as of Dec. 31, 2013 exposed funds to misuse and
contravenes Sec. 5.9 of COA Circular No. 97-002.
Difference of 1,671,129.26 between the Inventory Report and

the Financial Statements cast doubt the reliability, validity and
existence of PPE.
Qualified
Failure of the Municipal Government to deposit intact the amount

of 3,110134.53 as of December 31, 2013 not only casted doubt
on the existence of the amount but also exposed funds to
misuse, theft and embezzlement.
Qualified
Failure of the management to settle and collect ReceivableDisallowances/Charges amounting to 1,170,946.98 deprived
the constituents of the LGU of the benefits for additional
programs projects to be funded out of the proceeds from these
receivables.
Qualified
Failure to conduct physical inventory of PPE valued

25,236,486.50 resulted to the difficulty in ascertaining the
existence and correctness.
Surigao del Norte

11. Alegria
Qualified
Cash in Vault account with an accumulated amount of

5,615163.11 remained undeposited and its existence cannot be
found on hand; no Bank Reconciliation Statements; and doubtful
validity Loans Payable-Domestic, Interest Payable and Interest
Expenses Account due to non-observance of proper
maintenance of loan records.
12. Bacuag
Qualified
Public Infrastructure amounting to 14,071,869.36 were not

transferred to the registry; failure to liquidate an overdue cash
advances totaling to 300,899.64 recorded as disallowance; and
loss of cash due to robbery amounting to 490,207.35.
13. Burgos
14. Claver
Unqualified
Qualified
Failure to support balance sheet accounts amounting to

95,206,031.18 with schedules/details and/or subsidiary ledgers.
Qualified

Property, Plant and Equipment valued at 109,864,736.20 and
reconciled it with accounting records.
Unreconciled cash account balances between Cash and

Accounting Divisions which has a variance amounting to
8,259,494.65
1.
Basilisa
Cagdianao
3.
Dinagat
4.
Libjo
Qualified
5.
Loreto
6.
San Jose
7.
Tubajon
15. Dapa
812
Audit
Opinion
Unqualified
No Opinion
Failure to prepare and submit financial statements and other

relevant financial reports despite demand.
18. Gigaquit
Qualified
Outstanding cash advances amounting to 2,056,921.00

remained not liquidated and transfer to NGOs/Pos amounting to
5,000,000.00 not properly recorded.
19. Mainit
Qualified
Correctness of the Property, Plant and Equipment with a book

value of 104,122,040.27 is doubtful due to the failure of the
LGU to finish its conduct of physical inventory and reconciliation
of the account; overdue cash advances of 15,008,575.14
affected the asset, government equity and expense accounts;
and unrecorded PPE amounting to 566,900.00.
20. Malimono
Qualified
Failure to maintain the Property, Plant and Equipment Ledger

Cards (PPELC), Construction in Progress Ledger Cards (CIPLC)
and Property Cards (PC) for Property, Plant and Equipment
(PPE) amounting to 67,888,425.05.
21. Pilar
22. Placer
Unqualified
Qualified
Failure to support balance sheet accounts amounting to

25,867,351.88 with schedules/details and/or subsidiary ledgers.
23. San Benito

24. San Francisco
Unqualified
Qualified
Failure to maintain the Supplies or Property Cards and Ledger

Cards for the recording of the Inventory and Property, Plant and
Equipment (PPE) accounts amounting to 463,486.25 and
8,186869.70 respectively; and no separate subsidiary ledgers,
trial balances and financial statements for 5% Calamity Fund and
20% Development fund as special account.
6.
7.
San Isidro
Sison
Unqualified
Disclaimer
Management did not record its transactions in accordance with

Section 4(e) and 5 of Volume I and 31 of Volume II of the NGAS
Manual for LGUs. There were no entries, vouchers prepared; no
journals for cash receipts, cash disbursements and non-cash
transactions; and no general and subsidiary ledgers maintained.
The Management was not also able to produce their basis of the
balances prepared in the FS.
8.
Socorro
Qualified
Failure to properly classify the funds granted to NGOs/POs under

Due from NGOs/Pos account upon release of funds instead of
Due to Other NGAs account.
9.
10.
Sta. Monica
Tagana-an
Unqualified
Qualified
Infrastructure projects totaling 61,184,709.03 were not closed

to appropriate asset accounts and transferred to the Registry of
Public Infra and Various PPE accounts amounting to
9,634359.35 were not properly classified.
11.
Tubod
Qualified
No separate subsidiary ledgers and financial statement prepared

for 5% Calamity and non-reconciliation of year-end certified list
showing the name of taxpayers and the amount due and
collectible of RPT/SET Receivables.
LGU
16. Del Carmen
17. Gen. Luna
813
LGU
Audit
Opinion
Surigao del Sur

1.
Barobo
Qualified
Overstatement of Cash in Bank account; the correctness,

existence and ownership of the reported PPE still could not be
fully ascertained and non-booking up of loan proceeds for the
acquisition of heavy equipment.
2.
Bayabas
Qualified
Failure to prepare and update the submission of monthly bank

reconciliation statements which casted doubt in the validity of the
reported Cash in Bank balance of 5,960,842.49.
3.
Cagwait
Qualified
The accuracy of the reported Cash in Bank-LCCA as of Dec 31,

2013 amounting to 7,640,283.94 could not be ascertained due
to the unreconciled balances between records of the Accountant
and the Municipal Treasurer, absence of subsidiary ledger that
support the balance of bank accounts, and incomplete
submission of bank reconciliation statements, and the
correctness and existence of the PPE with net book value of
70,058,556.27 as of Dec 31, 2013 could not be fully
ascertained due to management's failure to conduct physical
inventory and non-maintenance of property cards and other
property records.
4.
Cantilan
Qualified
Failure to conduct physical counts of Inventories (RPCI) and

Property, Plant and Equipment (RPCPPE) totaling
15,403,502.05 and 172,624,288.66, respectively, as of
December 31, 2013, thus, render the balances of the accounts
affected doubtful.
5.
Carmen
Qualified
The reliability and accuracy of the Cash in Bank account

the non-submission of the Bank Reconciliation Statements.
6.
7.
8.
Carrascal
Cortes
Hinatuan
Unqualified
Unqualified
Qualified
Failure to recognize the current portion of the long-term liabilities

amounting to 2,786,934.39 as "Other Payables" which affected
the fair presentation of liabilities in the financial statements as of
Dec. 31, 2013. Likewise, PPE accounts were not properly
accounted and were not subjected to depreciation.
9.
Lanuza
Qualified
The reported valuation of PPE could not be ascertained as to its

existence, accuracy and propriety since there is no report on the
result of physical count submitted to the office of the auditor. The
inadequacy of its records did not allow the Team to apply
alternative audit procedures to ascertain the accuracy and
existence of the reported valuation of the account.
10.
Lianga
Qualified
Failure to conduct physical inventory and to maintain adequate

property records precluded the team from applying alternative
audit procedures to determine the validity, existence and
valuation of the PPE valued in the books at 36,549,198.45;
and the booking up of the Real Property Tax and Special
Education Tax Receivable amounting to 6,063,558.80 and
6,043,141.07 respectively, could not be established with
reasonable certainty as the amounts taken up in the books were
not based on certified list of Taxpayers and taxes due and
collectible that should be provided and duly certified by the
814
LGU
Audit
Opinion

Municipal Treasurer.
11.
Lingig
12.
Madrid
13.
Qualified
The Accountant recorded as part of the payables account cash

advances granted to local officials and employees amounting to
10,327,588.50 which overstated the payables account and
understates the government equity account.
Qualified
Failure to conduct physical counts of inventories (RPCI) and

Property, Plant and Equipment (RPCPPE) totaling 401,104.63
and PPEs of 37,379,544.17 respectively, as of December 31,
2013, thus render the balances of the accounts affected doubtful.
Marihatag
Qualified
The accuracy of the reported Cash in Bank-LCCA amounting to

accounting office to prepare and submit the complete bank
reconciliation statements of all bank accounts and the
correctness, existence and ownership of the reported PPE
account with net book value of 87,125,911.76 still could not be
ascertained due to the failure of the inventory team to conduct
physical inventory taking.
14.
San Agustin
Qualified
Failure to conduct physical inventory and to maintain adequate

property records precluded the team from applying alternative
audit procedures to determine the validity, existence and
valuation of the PPE valued in the books at 83,901,468.61 and
the Receivable accounts in the General Fund totaling
989,343.52 remained dormant for more than 5 years with no
documents showing the propriety and reliability of the said
account.
15.
San Miguel
Qualified
Failure to prepare and update the submission of monthly bank

reconciliation statements which casted doubt in the validity of the
reported Cash in Bank balance of 19,234,405.08.
16.
Tagbina
Disclaimer
Due to delayed submission of year-end financial reports and

transactions and absence of necessary records and documents.
17.
Tago
Qualified
The existence of the PPE account valued at 57.77 million could

not be ascertained.
ARMM
Basilan
1.
Akbar
No Opinion
No Financial reports
2.
Al-Barka
No Opinion
3.
Hadji Muhtamad
No Opinion
4.
Hadji Muhtamad
Ajul
Lantawan
No Opinion
Qualified
The CY 2013 budget appropriations of the Municipal Government

of Lantawan amounted to 65,646,583.00 but the budget for
GAD was only 1,000,000.00 when it should had been
3,282,329.50 representing 5% of the total budget
appropriations as mandated. There were also unsettled
5.
815
LGU
Audit
Opinion

suspensions, disallowances, and charges amounting to
1,274,477.00 and 137,111.00, and 12,089.50, respectively,
among other findings.
6.
Maluso
Qualified
The management failed to conduct the physical count of the

Property, Plant & Equipment with book value at 57,220,013.19,
and the non-availability of property ledger cards of these assets
did not allow the team to apply alternative procedures to
ascertain agency assertion.
7.
Sumisip
Qualified
The budget for GAD was only 700,100.00 when it should had
been 5,315,813.53 representing 5% of the total budget
appropriations as mandated, and that portion of the 20%
Development Fund amounting to 9,204,756.34 had no listing of
the projects undertaken. Also, the agency had still unsettled
suspensions, disallowances and charges amounting to
660,000.00 and 675,620.00, and 2,412.52 respectively.
8.
Tabuan-lasa
Qualified
Failure to conduct the physical count of the Property, Plant and

Equipment (PPE) with a book value of 4,086,248.36 which
continued to affect the fairness of the presentation of the financial
position of the agency.
9.
Tipo-Tipo
Qualified
The budget for GAD was only 413,448.59 when it should had
been 2,201,242.95 representing 5% of the total budget
appropriations as mandated, and that portion of the 20%
Development Fund amounting to 3,180,420.14 had no listing of
the projects undertaken. Also, the agency had still unsettled
suspensions, disallowances and charges amounting to
105,440.79 and 470,066.00, and 15,297.76 respectively.
10. Tuburan
Qualified
The CY 2013 budget appropriations of the Municipal Government

of Tuburan amounted to 78,500,000.00 but the budget for GAD
was only 200,000.00 when it should had been 3,925,000.00
representing 5% of the total budget appropriations as mandated.
There were also unsettled suspensions, disallowances, and
charges amounting to 200,000.00 and 268,000.00, and
3,281.78 respectively, among other findings.
11. Ungkaya Pukan
Qualified
Failure to conduct the physical count of the Property, Plant and

Equipment with book value of 59,964,270.68, and the nonavailability of property ledger cards of these assets did not allow
the team to apply alternative procedures to ascertain agency
assertions.
Lanao del Sur

1.
Bacolod-Kalawi
Qualified
The validity, correctness and/or reliability of Property, Plant and

Equipment account of 80,599,845.64 cast doubt due to failure
management to conduct yearly physical inventory thereof during
the CY 2013.
2.
Balindong
Qualified
The reliability and correctness of the cash in bank totaling to

agency to prepare and submit monthly Bank Reconciliation
Statement.
816
3.
Bayang
Audit
Opinion
Qualified
4.
Binidayan
Qualified
The management failed to conduct physical inventory on

Property, Plant and Equipment (net of accumulated depreciation)
amounting to 30,927,133.38, thus, resulting to its doubtful
validity and correctness of the amount of property.
5.
Buadipuso
Buntong
Qualified
The management failed to conduct inventory of Property, Plant

and Equipment for CY 2013 amounting to 36,396,833.71, thus,
resulting to its doubtful validity and correctness of the amount of
property appearing in the Balance Sheet.
6.
Bubong
Qualified
The management failed to conduct physical inventory of

for CY 2013 amounting to 79,375,565.39, thus, resulting to its
doubtful validity and correctness of the amount of property.
7.
Bumbaran
Qualified
The validity and correctness of Property, Plant and Equipment of

34,113,773.97 cast doubt due to the failure of management to
conduct yearly physical inventory thereof.
8.
Butig
Qualified
Correctness of the Property, Plant and Equipment accounts

non-inventory taking of the management in violation of Section
156 of COA Circular No. 92-386.
9.
Calanogas
Qualified
Because of the constant failure of the agency to conduct physical

count/inventory of its Property, Plant and Equipment amounting
to 10,002,908.42, casting doubt as to the validity, existence
and accuracy of the asset accounts in the financial statements;
and understatement of remittances to the Government Service
Insurance System (GSIS) for Municipal employees personal and
government share totaling to 441,748.08.
10.
Ditsaan-Ramain
Qualified
Due to the inability of management to conduct the year-end

physical inventory of their property and maintain updated
property ledger cards. The inadequacy of its records did not
permit us the team to apply adequate alternative procedures to
determine the correctness of the 25,913,485.85 value of its
property and equipment. Also, the failure of the management to
set up in the books of accounts the Real Property Tax
Receivable and Special Education Tax Receivable accounts for
its targeted income from Real Property Tax amounting to
87,670.00.
11.
Ganassi
Qualified
Failure to update General and Subsidiary Ledgers on Property,

Plant and Equipment (PPE) accounts balances amounting to
13,056,316.86 creating doubt as to the reliability of fixed
account balance. Also the correctness of the year-end balance of
the accounts Due to BIR, GSIS, Pag-ibig, Philhealth with a total
amount of 73,290.00 could not be determined due to the delay
in the submission or incomplete submission of disbursement
vouchers related to the remittances made and the related paid
LGU

amounting to 31,332,689.49 could not be ascertained due
management failure to conduct inventory on Property, Plant and
Equipment and management failure to maintain PPE ledger card
for each PPE items.
817
LGU
Audit
Opinion

payrolls.
12.
Kapai
Qualified
The property, plant and equipment accounts appearing on the

financial statements amounting to 28,242,343.33
are
unreliable due to the failure of the municipal government to
conduct physical inventory taking, thus, creating doubts as to the
true physical existence of the recorded property, plant and
equipment.
13.
Kapatagan
Qualified
The agency make outright disbursements of the collections

aggregating with a total amount of 449,423.80 both from tax
revenue amounting of 374,271.80 and Other Income totaling of
75,152.00, respectively, without depositing first the same to the
agency Authorized Government Depository Bank (AGDB) and
ascertaining the validity, correctness and compliance with laws,
rules and regulations of the fund transfer receipted by the
Auditee totaling 1,387,385.34, could not established due to
late/non-submission of the fund transfer transaction documents.
14.
Lumba-Bayabao
Qualified
The current assets accounts was understated at the end of the

year, due to non-recording of the Disallowances totaling to
226,027.75 in the books of accounts; reports on Due to GSIS
are not up-dated hence year end balances of current liabilities
accounts are doubtful and the validity, existence and accuracy of
the Property, Plant and Equipment accounts with a recorded
value of 54,902,000.00 could not be established due to the
failure of the agency to conduct annual physical inventory of fixed
assets and non-preparation of the Reports on the Physical
Count of Property, Plant and Equipment at the end of the year .
15.
Lumbaca
Unayan
Qualified

non-inventory taking of the management.
16.
Lumbatan
Qualified

Equipment (PPE) accounts amounting to 30,915,009.30,
representing ninety nine (99%) percent of the total assets could
not be determined due to the failure of the management to
conduct physical inventory.
17.
Lumbayanague
Qualified
Failure to conduct physical count/inventory of its Property, Plant

and Equipment in violation of Section 156 of COA Circular No.
92-386, casted doubt as to the reliability of the PPE accounts
amounting to 41,396,063.49 for the year 2013.
18.
Madamba
Qualified
The correctness of the year-end balance of the accounts Due to

BIR, GSIS, Pag-ibig, Philhealth with total amount of 139,403.14
could not be determined due to the delay in the submission or
incomplete submission of disbursement vouchers related to the
remittances made and the related paid payrolls. Also, failure to
update general and subsidiary ledgers on Property, Plant and
Equipment (PPE) accounts balances amounting to
6,284,137.08 created doubts as to the reliability of fixed
account balance.
19.
Madalum
Qualified
Correctness and reliability of the balance of account Property,

Plant and Equipment (PPE) amounting to 56,403,193.11 could
818
LGU
Audit
Opinion

not be ascertained due to the failure of the management to
conduct the yearly inventory counting on the physical existence
of PPE assets.
20.
Maguing
Qualified
Adjustments on the Loans Payable-Domestic accounts with an

outstanding balance of 30,024,691.30 as of December 31,
2013 which was doubtful due to the failure of the agency to
update records on the loans payable; non preparation of JEV on
interest expense on loans payable and the accuracy, validity and
completeness of the Property, Plant and Equipment account with
a total recorded value of 69,821,323.21 which could not be
established due to the failure of the agency to conduct inventory
of the Property, Plant and Equipment at least every end of the
year.
21.
Malabang
Qualified

fund for its 20% Development Fund Projects and fund transfers
were not properly taken up in the books of the LGU contrary to
the provisions of COA Circular 94-013 dated December 13, 1994.
Moreover, physical inventory taking of the combined property,
plant and equipment, including supplies inventory, are not
conducted likewise rendering such accounts doubtful.
22.
Marantao
Qualified
Due to GSIS recorded valued at 372,819.41 were not up-dated

hence year end balances of current liabilities accounts are
doubtful and the validity, existence and accuracy of the property,
plant and equipment accounts with a recorded valued at
agency to conduct annual physical inventory of fixed assets and
non-preparation of the Reports on the Physical Count of
Property, Plant and Equipment at the end of the year.
23.
Marogong
Qualified

for Calendar Year 2013 amounting to 17,071,620.23, thus,
resulting to its doubtful validity and correctness of the amount of
property.
24.
Masiu
Qualified

Equipment (PPE) account could not be determined due to the
failure of the management to conduct physical inventory.
25.
Mulondo
Qualified
The management have incomplete inventory taking of Property,

Plant and Equipment for CY 2013 amounting to 55,777,197,82,
thus, resulting to its doubtful validity and correctness of the
amount of property.
26.
Pagayawan
Qualified

to 63,968,206.73 casting doubt as to the validity, existence and
accuracy of the asset accounts in the financial statements; and
understatement of remittances to the Government Service
Insurance System (GSIS) for municipal employees personal and
government share totaling 653,839.12.
27.
Piagapo
Qualified
The agency failed to conduct a thorough inventory taking of its

property, plant and equipment valued at 68,470,732.38 and to
819
LGU
Audit
Opinion

submit a report thereof for audit and verification coupled with the
dormant accounts rendering such accounts doubtful.
28.
Picong
Qualified

fund for its 20% Development Fund Projects contrary to Chapter
6, Section 105 of the New Government Accounting System
Manual or Local Government Units. Moreover, physical inventory
taking of the combined property plant and equipment, including
supplies inventory, are not conducted, likewise rendering such
accounts doubtful.
29.
Poona Bayabao
Qualified
Because the existence, validity and correctness of the Property,

Plant and Equipment (PPE) account could not be determined due
to the failure of the management to conduct physical inventory.
30.
Pualas
Qualified

to 13,876,389.07 casting doubt as to the validity, existence and
accuracy of the asset accounts in the financial statements; and
understatement of remittances to the Government Service
Insurance System (GSIS) for municipal employees personal and
government share totaling 62,054.65.
31.
Saguiaran
Qualified
Due to GSIS recorded valued at 265,849.13 were not up-dated

hence year end balances of current liabilities accounts are
doubtful and the validity, existence and accuracy of the property,
plant and equipment accounts with a recorded valued at
agency to conduct annual physical inventory of fixed assets and
non-preparation of the Reports on the Physical Count of
Property, Plant and Equipment at the end of the year.
32.
Sultan
Dumalondong
Qualified

non-inventory taking of the management in violation of Section
156 of COA Circular No. 92-386.
33.
Tagoloan
Qualified
The existence, correctness and validity of Property, Plant and

Equipment totaling 27,891,519.99 as of December 31, 2013
remained doubtful due to the failure of the agency to conduct
physical inventory of its property coupled with the absence of the
property ledgers or records supporting the reported property.
Moreover, the 6,216,687.77 balance of Cash in Bank account
is of doubtful validity due to the failure of the agency to prepare
bank reconciliation statements.
34.
Tamparan
Qualified
The existence, validity and correctness of the Property, Plant and

Equipment (PPE) account cannot be determined due to the
failure of the management to conduct physical inventory.
35.
Taraka
Qualified
Current assets account was understated at the end of the year

due to non-recording of the Disallowances totaling to
2,921,913.00 in the books of accounts after the Notice of
Finality of Decision have been served to the persons liable; and
the validity, existence and accuracy of the Property, Plant and
Equipment accounts with a total recorded value of
45,477,972.03, which could not be established due to the
820
LGU
Audit
Opinion

failure of the agency to conduct annual physical inventory of its
fixed assets.
36.
Tuburan
Qualified

for CY 2013 amounting to 54,708,584.71, thus, resulting to its
doubtful validity and correctness of the amount of property.
37.
Tugaya
Qualified
The validity, correctness and/or reliability of Property, Plant

and Equipment accounts amounting to 22,514,671.34 cast
doubt due to failure of management to conduct yearly physical
inventory thereof during the CY 2013.
38.
Wao
Qualified
The validity and correctness of Property, Plant and Equipment of

54,766,182.17 casted doubt due to failure of the management
to conduct yearly physical inventory thereof, except for the
current purchased of 583,116.69.
Maguindanao
1.
Ampatuan
Qualified
We emphasized that 1,735,947.71, total inter-agency

receivables outstanding/dormant for more than two years,
resulted in the overstatement of the assets and equity accounts.
2.
Barira
Qualified
The agency did not maintain the Registry of Public Infrastructures

to record completed infrastructures for use of the general public
that the account Public Infra-Roads, Highways and Bridges (251)
in the amount of 11,648,895.00 was of doubtful validity.
3.
Buldon
Qualified
The management has an Outstanding Loans Payable in the

amount of 18,469,411.43 whose existence, and correctness of
the balance is unreliable due to the absence of required records
and information to prove its validity pursuant to the provision of
Title Four-Credit Financing of the Local Government Code of
1991, and COA Memorandum No. 2011-005.
4.
Buluan
Qualified
The assertion of management as to validity, existence and

correctness of the reported balances at the end of calendar year
2013 amounting to 51,470,187.29 could not be ascertained due
to the failure of management to conduct and submit yearend
report on the Physical Count of Property, Plant, and Equipment
(RPCPPE) contrary to COA Circular No. 80-124 January 18,
1980, Section 490 of GAAM Volume 1 and Section 58 of PD
1445.
5.
Datu Abdullah
Sangki
Qualified
Property, Plant and Equipment balance of 243,260.89 is

understated due to unrecognized residual or salvage value
equivalent to ten percent (10%) of the acquisition cost/appraised
value for the fully depreciated property, plant and equipment
contrary to COA Circular No. 2003-007 dated December 11,
2003.
6.
Datu Anggal
Midtimbang
Datu Blah
Sinsuat
Datu Hoffer
Ampatuan
No Opinion
No Financial Statements
No Opinion
No Opinion
7.
8.
821
LGU
Audit
Opinion
(newly created)
9.
Datu Montawal
(Pagagawan)
Qualified
The management failed to conduct physical inventory of its

property, plant and equipment for CY 2013 amounting to
24,642,609.20 in violation of Section 122 of Presidential
Decree 1445.
10.
Datu Odin
Sinsuat
Qualified
The management has an Outstanding Loans Payable in the

amount of 23,174,072.18 whose existence and correctness is
unreliable due to the absence of required records and information
pursuant to the provision of Title Four-Credit Financing of the
Local Government Code of 1991, and COA Memorandum No.
2011-005 dated March 23, 2011.
11.
Datu Paglas
Qualified

Decree 1445.
There is an unremitted share from the RPT by the Province of

Maguindanao under account Due to LGUs amounting to
2,996,576.79. This was accumulated from previous years to
date.
Qualified
The existence and correctness of the year-end balance of

Property, Plant and Equipment totaling 74,189,013.17could not
be verified due to failure of the management to submit Report of
Physical Inventory of Property, Plant and Equipment necessary
for the validation of accounts. The inadequacy of records did
not permit us to apply alternative procedure to determine the
effect of these deficiencies in the affected accounts.
No Opinion
Qualified

Property, Plant and Equipment totaling 19,109,461.93
could not be verified due to failure of the management to
submit Report of Physical Inventory of Property, Plant and
Equipment necessary for the validation of accounts.
The submission of the financial report and its supporting
documents were delayed in violation of Sections 122 and 100 of
Presidential Decree No. 1445, which affected the verification on
the validity and correctness of the different accounts in the
Property, Plant and Equipment totaling 25,413,329.70
could not be verified due to failure of the management to
submit Report of Physical Inventory of Property, Plant and
Equipment necessary for the validation of accounts. The
inadequacy of records did not permit us to apply alternative
procedure to determine the effect of these deficiencies in
the affected accounts.
12.
Datu Piang
13.
Datu Salibo
(newly created)
Datu Saudi
Ampatuan
14.
15.
Datu Unsay
Qualified
16.
Guindulungan
Qualified
17.
Kabuntalan
Qualified
The Municipality has an unremitted contribution to the GSIS

which was not moving for years in the
amount of
11,414,600.95 in violation to Section 14.1, Rule III of IRR of
822
LGU
Audit
Opinion

GSIS Act of 1997 (RA 8291). This non remittance of the
premiums which were already deducted from the salaries of the
employees deprived the members of their benefits and privileges
from the institution and will affect their retirement benefits. The
management has an Outstanding Loans Payable in the amount
of 23,174,072.18 whose existence and correctness is
unreliable due to the absence of required records and information
pursuant to the provision of Title Four-Credit Financing of the
Local Government Code of 1991, and COA Memorandum No.
2011-005 dated March 23, 2011.
18.
Mamasapano
Qualified
The submission of the financial report and its supporting

documents were delayed in violation of Sections 122 and 100 of
Presidential Decree No. 1445, which affected the verification on
the validity and correctness of the different accounts in the
19.
Mangudadatu
Qualified
Failure to submit on time the corresponding disbursement

vouchers in the use of its collection for CY 2013 amounting to
1,576,180.00, fair presentation of the financial statements for
CY 2013 is doubtful.
20.
Matanog
Qualified
The Municipality had an unremitted contribution to the GSIS in

the amount of 2,526,518.18 in violation to Section 3.4 of IRR
of GSIS Act of 1997 (RA 8291). The management has an
Outstanding Loans Payable in the amount of 44,963,111.85
whose existence, and correctness and validity is unreliable due
to the absence of required records and information.
21.
Northern
Kabuntalan
Qualified
Non-maintenance of Registry of Public Infrastructure (RPI) to

record all infrastructures for use of the general public which
makes the account unreliable.
22.
Pagalungan
Qualified
The validity, existence and accuracy of Property, Plant and

Equipment in the amount of 43,506,631.69 could not be
ascertained due to non-submission Report of Physical Count of
Property, Plant and Equipment (RPCPPE) necessary for the
reconciliation of the account.
23.
Paglat
Qualified

Decree 1445.
24.
Pandag
Qualified
In view of the failure to submit on time the corresponding

disbursement vouchers in the use of its collections for CY 2013
amounting to 1,812,644.59, fair presentation of the financial
statements for CY 2013 is doubtful.
25.
Parang
Qualified
The Management did not submit the disbursement vouchers with

their supporting documents for the period September to
December, 2013 which were accounted but not yet audited.
These disbursement vouchers with paid checks and other
supporting documents are the source documents recorded as
credits to the account Cash in Bank-Local Currency, Current
Account (111) which make the balance of the account unreliable.
823
26.
Rajah Buayan
Audit
Opinion
Qualified
27.
S.K. Pendatun
Qualified
We could not validate the Property Plant and Equipment account

totaling 27,188,620.30 due to non-availability of records and
were not able to verify and confirm the accuracy and correctness
of the Cash in Bank account balances in the total amount of
1,731,525.02 as appearing in the financial statement as of
December 31, 2013 due to non-submission of Bank
Reconciliation Statement.
28.
Shariff Aguak
Qualified
Due from Officers and Employees Account totaling

8,432,626.54 represents the Cash Advance under General
Fund by the treasurer who absconded which remained
unliquidated and dormant from 1994 up to December 31, 2013
and believed to be beyond recovery due to his death.
29.
No Opinion
30.
Shariff Saydona
Mustapha (newly
created)
South Upi
Qualified
The account Cash in Bank Local Currency, Current Account-111

in the total amount of 934,943.02 for the General, S.E.F. and
Trust Fund could not be relied upon due to the Acting
Accountants failure to prepare and update the monthly Bank
Reconciliation Statement (BRS).
31.
Sultan Kudarat
Qualified
The cash balance of all funds shows a balance of 968,324.26

breakdowns as follows: GF 886,656.99, SEF 29,301.23 and
TF 52,366.04. However, this balance cannot be relied upon
because of the absence of the bank reconciliation statement that
can establish the validity of the balance shown.
32.
Sultan Mastura
Qualified
The cash balance of all funds shows a balance of 3,814,373.58

breakdowns as follows: GF 2,695,161.18, SEF 158,870.07
and TF 960,342.33. However, this balance cannot be relied
upon because of the absence of the bank reconciliation
statement that can establish the validity of the balance shown.
33.
Talayan
Qualified

Property, Plant and Equipment valued at 61,477,536 casted
doubt on the validity, existence and correctness of the year-end
balance of said account.
34.
Talitay
Qualified
The existence and correctness of the year-end balance of PPE

accounts totaling 11,200,941.79 could not be verified due to
failure of the management to submit Report of Physical Inventory
of Property, Plant and Equipment necessary for the validation of
accounts.
35.
Sultan Sa
Barongis
Qualified
The cash balance of all funds shows a balance of 968,324.26

breakdowns as follows: GF 886,656.99, SEF 29,301.23 and
TF 52,366.04. However, this balance cannot be relied upon
LGU
The cash balance of all funds shows a balance of 1,414,068.31

breakdowns as follows: GF 1,397,809.20, and SEF
16,259.11. However, this balance cannot be relied upon
can establish the validity of the balance shown. Moreover, the
accountant even failed to submit the bank statement where we
can make confirmation and analyze the flows of cash.
824
LGU
Audit
Opinion

can establish the validity of the balance shown.
36.
Upi
Qualified
The account Cash in Bank Local Currency, Current Account-111

in the total amount of 14,957,250.94 for the General, S.E.F.
and Trust Fund cannot be relied upon due to the Acting
Accountants failure to prepare and update the monthly Bank
Reconciliation Statement (BRS).
Banguingui
(Tongkil)
Qualified
Report of Inventory of Property, Plant and Equipment (PPE)

prepared at net amount of 12,199,727.95 is still incomplete
leaving the balance of PPE account of doubtful validity.
Payment through Cash Advances on various miscellaneous

supplies and materials for maintenance and other operating
expenses and likewise payment through cash advances of labor
payroll for special purposes/time bound undertaking were
oftentimes recorded as a regular Cash Advance instead of
Advances to Officers and Employees.
Liquidation documents for transfer of funds totaling

4,999,574.96 from the National Housing Authority (NHA) were
not submitted to the auditor for audit.
The reported balances of the Property, Plant and Equipment

(PPE) accounts amounting to 40,223,244.56 were unreliable
due to lack of physical inventory taking and Report on the
Physical Count of Property, Plant and Equipment.
The Cash in Bank balance amounting to 484,321.68 could not

be ascertained due to failure of the Municipal Accountant to
prepare Bank Reconciliation Statement.

(PPE) accounts amounting to 74,562,853.36 were unreliable
due to lack of physical inventory taking and Report on the
Physical Count of Property, Plant and Equipment;
The Cash in Bank balance amounting to 476,421.48 could not

be ascertained due to failure of the Municipal Accountant to
prepare Bank Reconciliation Statements from July to December
2013.
Sulu
1.
2.
3.
Indanan
Jolo
Qualified
Qualified
4.
Kalingalan
Caluang
Qualified
Management failed to submit on time the DVs/Payrolls from July

to December 2013 for post audit and final custody.
5.
Lugus
Disclaimer

(PPE) accounts amounting to 23,759,194.54 were of doubtful
accuracy due to the failure to conduct complete physical
inventory.
Liquidation documents for transfer of funds totaling

4,725,000.00 received for construction of potable water supply
projects under the Transition and Investment Support Plan
(TISP) were not submitted to the auditor for audit.
825
LGU
Audit
Opinion
Trust receipts payable due the GSIS has remained unremitted

and not been reconciled with the office of the GSIS in the total
amount of 248,753.85.
The balance of Cash in Bank- LCCA in the amount of

605,635.71 could not be ascertained due to the failure of the
Municipal Accountant to prepare the monthly Bank Reconciliation
Statements.
6.
Luuk
Qualified
The incomplete submission of vital documents for project

implementation causes delay in the conduct of review, evaluation
and inspection contrary to the provision of Section 39 (1) (3) of
PD 1445.
7.
Maimbung
Qualified
Report of Inventory of Property, Plant and Equipment (PPE) with

net book value of 7,893,139.20 is still incomplete leaving the
balance of PPE account of doubtful validity.
The correctness of the cash in bank balance amounting to

10,019,529.20 could not be ascertained due to non-submission
and non-verification of the Bank Reconciliation Statements (BRS)
on Trust Fund for December 2013.
Managements failure to submit the disbursement vouchers and

the supporting documents for Trust Fund from January to
December 2013 for post audit and final custody.
8.
Omar
Qualified
Management failed to transfer the completed infrastructure

projects amounting to 41,451,826.00 to its appropriate
Registries of Public Infrastructures and provide depreciation
expenses for all its depreciable assets, thus overstating the PPE
accounts and Government Equity account in the Financial
Statements of the Agency.
9.
Panamao
Qualified
Delayed submission of Financial Reports contrary to Section 110

of PD 1445, Section 70 of Manual on New Government
Accounting System (NGAS) Vol.1 and Section 7.2 (a) of COA
10.
Pandami
Disclaimer
The accuracy and reliability of account balances of Property,

Plant and Equipment of the Municipality as of December 31,
2013 having a net book value of 61,460,334.26 is doubtful
without periodic physical inventory and/or physical count of
agencys PPE by type made annually and reported on the Report
(RPCPPE).
The balance of Cash in Bank- LCCA in the amount of

Municipal Accountant to prepare the monthly Bank Reconciliation
Statements.
Report of Inventory of Property, Plant and Equipment (PPE)

prepared at net amount of 8,999,351.18 is still incomplete
leaving the balance of PPE account of doubtful validity.
11.
Panglima Estino
Qualified
826
LGU
12.
13.
14.
Panglima Tahil
Pangutaran
Parang
Audit
Opinion
Qualified
Disclaimer
Qualified

(PPE) accounts amounting to 25,261,194.02 are unreliable due
to lack of physical inventory taking and Report on the Physical
Count of Property, Plant and Equipment.
Failure to submit on time the DVs/Payrolls from January to

December 2013 for Trust Fund for post-audit and final custody.
Non-conduct of Physical Count on PPE accounts for several

years now, of which said amounts represents the bulk of its
transactions.
Unsupported claim for reimbursements and Unliquidated cash

advances amounting to 19,432,273.88 were recorded under
expense account.
Agency procurement was undertaken thru cash advance and

reimbursements instead thru procurement service or public
bidding.
Report of Inventory of Property, Plant and Equipment (PPE) with

net book value of 12,383,246.68 is still incomplete leaving the
balance of PPE account of doubtful validity.
Non-submission of CY 2013 Reports of Disbursement (RD) and

Reports
of Checks Issued (RCI) with the supporting
vouchers/payrolls and documents for Fund Transfers totaling
34,877,263.77.
Payment through reimbursement of various miscellaneous

supplies and
materials.
Perpetual Inventory Method in recording purchases of Supplies

and Materials had not been consistently complied.
15.
Pata
Qualified
Non-conduct of Physical Count on PPE for several years now, of

which said amounts represents the bulk of its transactions.
16.
Patikul
Disclaimer
Non preparation of monthly Bank Reconciliation Statements

rendering Cash-LCCA balance of 3,636,665.15, 00 unreliable.
Non-conduct of Physical Count on PPE amounting to

19,849,497.65 for several years now, of which said amount
represents the bulk of its transactions.
Unsupported claims for reimbursement amounting

13,593,206.79 were recorded as outright expense.
The accuracy and reliability of account balances of Property,

Plant and Equipment of the Municipality as of December 31,
2013 having a net book value of 51,402,884.19 is doubtful
without periodic physical inventory and/or physical count of
agencys PPE by type made annually and reported on the Report
(RPCPPE).
17.
Siasi
Qualified
827
to
18.
Talipao
Audit
Opinion
Qualified
19.
Tapul
Qualified
Delayed submission of Financial Reports contrary to Section 110

of PD 1445, Section 70 of Manual on New Government
Accounting System (NGAS) Vol.1 and Section 7.2 ( a ) of COA
LGU
The municipality failed to classify unserviceable assets

amounting to 768,423.66 as other assets. This deficiency
casted doubts on the accuracy and reliability of the Property,
Plant and Equipment with a net value of 60,090,643.66.
Tawi-Tawi
1.
Bongao
Qualified
The LGU failed to conduct periodic physical inventory of its

property, plant and equipment. Items that are beyond economic
repair shall be properly disposed and dropped from the books.
2.
Languyan
Qualified
The validity existence and correctness of the Property, Plant and

Equipment accounts with net book value totaling 20,971,965.67
could not be ascertained due to the failure of the LGU to conduct
a physical inventory for the last six (6) years, as required under
Section 490 & 494, GAAM, Vol. I, and Section 66, Manual on the
NGAS, Volume II, thus affecting the fair presentation of the
3.
Mapun
Qualified

Equipment accounts with book value of 14,413,565.34 could
not be ascertained due to the failure of the LGU to conduct a
physical inventory in Calendar Year 2013, as required under
Section 124, Volume I of the NGAS Manual, thus affecting the
fair presentation of the accounts in the financial statements.
Depreciable property, plant and equipment amounting to

11,313,565.34 were not depreciated due to the absence of
property subsidiary ledgers and other records as basis for the
computation of the depreciations, contrary to Section 4,
paragraph (o), Volume 1 of the NGAS Manual, thus affecting the
fair presentation of the Property, Plant and Equipment and
expense accounts.

Depreciable property, plant and equipment amounting to

26,740,037.50 were not depreciated due to the absence of
computation of the depreciation, contrary to Section 4, paragraph
(o), Volume I of the NGAS Manual, thus affecting the fair
presentation of the Property, Plant and Equipment and expense
accounts.
Due to GSIS account of 2,054,804.85, which has been long

outstanding, is doubtful as the LGU failed to reconcile its records
with the GSIS. Surcharges and penalties were not recorded
thereby increasing the variance of the account per LGU and
4.
5.
Panglima
Sugala
Sapa-Sapa
Qualified
Qualified
828
LGU
Audit
Opinion

GSIS books.
6.
7.
Sibutu
Simunul
Qualified
Qualified

No depreciation was provided on Depreciable property, plant and

equipment due to the absence of property subsidiary ledgers and
other records as basis for the computation of the depreciation,
contrary to Section 4, paragraph (O), Volume I of the NGAS
Manual , thus affecting the fair presentation of the Property, Plant
and Equipment and expense accounts.
Cash Advances totaling 68,287.87 remained unsettled at yearend contrary to provisions of Section 89 of Presidential Decree
No. 1445, COA Circular No. 97-002 and Section 172(b) of
GAAM.
No Physical Inventory conducted on Property, Plant and

Equipment with net book value of 62,216,090.17 and nonmaintenance of the property, Plant and Equipment Ledger Cards.
No depreciation was provided for the depreciable property, plant

and equipment with book value totaling 16,823,812.13, thus,
PPE account is overstated and expenses understated.
8.
Sitangkal
Qualified
The validity existence and correctness of the Property, Plant and

Equipments accounts with net book value totaling
LGU to conduct a physical inventory for the last six (6) years, as
required under Section 490 & 494, GAAM, Vol. I, and Section 66,
Manual on the NGAS, Volume II, thus affecting the fair
9.
South Ubian
Qualified

and Equipment accounts valued at 53,528,011.07 could not be
ascertained due to the failure of the LGU to conduct a physical
inventory in Calendar Year 2013 and to maintain Property, Plant
and Equipment Ledger Cards and Property Cards, as required
under Section 124 and 114, respectively, of Volume I of the
NGAS Manual.
10. Tandubas
Qualified

Equipment accounts with net book value totaling
124,405,246.89 could not be ascertained due to the failure of
the LGU to update physical inventory for CY 2013, as required
under Section 494, GAAM, Vol. I, and Section 66, Manual on the
NGAS, Volume II, thus affecting the fair presentation of the
11. Turtle Island
Qualified

and Equipment accounts totaling 13,205,100.09 could not be
ascertained due to the failure of the LGU to conduct a physical
inventory in Calendar Year 2013, as required under Section 124,
829
LGU
Audit
Opinion

Volume I of the NGAS Manual, thus affecting the fair
No depreciation was provided on Depreciable property, plant and

equipment amounting to 11,769,024.22 due to the absence of
computation of the depreciation, contrary to Section 4, paragraph
(o), Volume I of the NGAS Manual, thus affecting the fair
presentation of the Property, Plant and Equipment and expense
accounts.
Prior years payables due to the GSIS has unreconciled balances

and remained unremitted as of December 31, 2013 in the amount
of 2,863,334.42 in violation of Section 3.4 of RA 8291 or GSIS
Act of 1997.
830
PART VIII
COMMON AUDIT FINDINGS
AND RECOMMENDATIONS
AUDIT FINDINGS AND RECOMMENDATIONS

A.
20 % Development Fund
Section 287 of R.A. 7160 otherwise known as The Local Government Code of the Philippines requires each
local government unit to appropriate in its annual budget no less than 20% of its Internal Revenue Allotment
(IRA) for development projects. For CY 2013, the share of the Local Government Units (LGUs) in the IRA
amounted to P302.300 billion of which P60.460 billion should be appropriated for the 20% Development Fund.
Results of the audit of the projects funded under the 20% Development Fund as reported in the annual audit
reports on LGUs revealed the following:
1. The 20% Development Fund was utilized on projects not included in the Program/Projects/Activities
(PPA) identified in the Annual Investment Program and on expenditures contrary to the pertinent
provisions of DBM-DILG Joint Memorandum Circular No. 2011-1 dated April 13, 2011.
DILG NEDA DBM DOF Joint Memorandum Circular No. 1, Series of 2007 requires the preparation of the Annual
Investment Program (AIP) which contains the annual slice of prioritized list of PPAs derived from the Local
Development Investment Program, and for budgeting purposes constitute the total resource requirements for the
budget year, including the detailed allocation of each program, project and activity. DBM Local Budget Circular
No. 2008-90 dated September 1, 2008 provides the detailed instruction on the preparation of the AIP.
DBM-DILG Joint Memorandum Circular No. 2011-1 dated April 13, 2011 specifies the projects on social
development, economic development and environmental enhancement programs eligible for financing from the
20% Development Fund.
Audit reports showed that a total of P232.806 million of the 20% Development Fund was utilized in PPAs not
included in the AIP of the LGUs and could not also be identified on PPAs eligible for financing under the Joint
memorandum circular of the DBM and DILG. These LGUs included Region I P10.742 million, Region II
37.906 million, Region III P9.030 million, Region V P0.500 million, Region VI P29.270 million, Region IX
P10.778 million, Region XIII P12.014 million, National Capital Region (NCR) P105.606 million, and Cordillera
Administrative Region (CAR) P45.440 million.
Moreover, there were disbursements incurred and charged to the 20% Development Fund totalling P564.899
million by several regions which were not in accordance or unrelated with the programs and projects covered by
DBM-DILG Joint Memorandum Circular No. 2011-1 dated April 13, 2011, depriving the local government of the
implementation of more development-oriented projects. These regions included Region I P41.725 million,
Region II - P0.500 million, Region III P85.268 million, Region IV-A 1.845 million, Region IV-B P39.080
million, Region V P 10.172 million, Region VI P5.544 million, Region VIII P 0.477 million, Region IX
P20.708, Region X P 80.031 million, Region XI P3.123 million, Region XIII P105.186 million, NCR P125.800 million, and CAR P16.960 million. Salaries and wages, travelling expenses, repairs and
maintenance, various office supplies, interest expense, loan payments constituted the nature and type of the
aforementioned unrelated disbursements.
Audit Reports further showed that there were delays/partial implementation of projects worth P614.437 million in
several regions such as Region I P179.352 million, Region II P66.630 million, Region III P43.106 million,
Region V P27.756 million, Region VI P9.570 million, Region IX P46.274 million, Region X P61.300
million, Region XI P9.879 million, Region XII P70.064 million, NCR P71.106 million and Autonomous
Region in Muslim Mindanao P29.400 million. Unimplemented projects worth P1.245 billion were also noted in
Region I P82.037 million, Region II P122.693 million, Region III P33.645 million, Region IV-A PP18.274
million, Region IV-B P227.800 million, Region V P73.715 million, Region VI P17.525 million, Region IX
P7.820 million, Region XI P109.037 million, Region XII P52.396 million, NCR P42.923 million, CAR P26
million and ARMM P431.97 million.
833
Recommendations:
a) Oversight agencies should check and monitor LGUs compliance on the preparation of the AIPs
and implementation thereof; and
b) Local Chief Executives should strictly adhere to the general policies and guidelines on the
appropriation and utilization of the 20% Development Fund.
B.
PDAF Implementation
The Priority Development Assistance Fund (PDAF) is in a nature of discretionary fund available to members of
Congress (Philippine Senate and Philippine House of Representatives district representatives and party-list
representatives). It is a lump sum appropriation in the Annual General Appropriations Act to fund the priority
development programs and projects of the government selected and prioritized by them. PDAF does not pass
through the normal budgetary process of having to be initiated by the Executive branch. Its main purpose is to
give legislators direct access to funding for projects that will have specific impact on their constituents. While
legislators have the prerogative to choose the projects, their implementation is the responsibility of the agencies
to which the funding allocation is directly released by the Department of Budget and Management.
PDAF can be used only on any or all of the following:
a)
b)
c)
d)
e)
f)
Public works
Certain national defense spending
Agricultural subsidies
Building and roads
Scholarships
Medical expenses
On November 19, 2013 the Supreme Court ruled in GR Nos. 208566, 208493 and 209251 (GRECO ANTONIUS
BEDA BELGICA, ET AL, VS. EXECUTIVE SECRETARY, et al.) that PDAF is unconstitutional although those
already spent or at least obligated at the time of the decision has remained valid.
Summarized hereunder are the common audit findings and recommendations gathered from the annual audit
reports on LGUs for CY 2013:
a.
Unutilized PDAF funds in the total amount of P1.106 billion have not been reverted to the unappropriated
surplus of the general fund contrary to the dispositive portion of Supreme Court PDAF Decision which
states that the remaining PDAF funds covered by the permanent injunction shall not be disbursed/released
but instead reverted to the unappropriated surplus of the general fund.
Such unutilized funds were in the custody of various LGUs in the National Capital Region P594.319
million, Region I P33.328 million, Region II P53.378 million, Region III- 22.885 million, Region IV A
P58.148 million, Region IV-B P30.915 million, Region V P100.766 million, Region VI 126.161 million,
Region VII P34.933 million, Region VIII P5.000 million, Region X P9.590 million, Region XI P26.087
million, Region XII P26.087 million, Region XII P 7.415 million, Region XIII P0.87 million and
Autonomous Region in Muslim Mindanao P 2.456 million.
b.
Inappropriate charges against PDAF funds in the amount of P1.035 billion were incurred in various regions,
notably National Capital Region P.018.199 million, Region III P .851 million, Region IV-A P8.896
million, Region V P .553 million, Region VI P5.829 million, Region XI P.342 million, and Cordillera
Administrative Region P.200 million in violation of Section 2.1 of DBM National Budget Circular No. 547
dated January 18, 2013.
834
Section 2.1 of DBM National Budget Circular No. 547 dated January 19, 2013 prescribes that the PDAF
shall be used solely to fund priority programs and projects to be undertaken by the implementing agencies
identified by the Legislators from the Project Menu of the Fund.
PDAF funds utilized for PPAs not specified in the Sub-Allotment Release Order (SARO), payment out of
cash advance exceeding the limit, and disposition of funds inconsistent with the guidelines under National
Budget Circular No. 537 dated February 20, 2012 were only some of the inappropriate charges against
PDAF.
c.
PDAF disbursements in the amount of P547.082 million with no/incomplete supporting documents
originated from 91 LGUs while 11 LGUs did not indicate the amount of similar disbursements contrary to
Section 4 (6) of P.D. 1445 otherwise known as the Government Auditing Code of the Philippines which
requires that all claims against government funds shall be supported with complete documentation.
d.
Four LGUs implemented PDAF projects without public bidding while one LGU conducted public bidding
despite the PDAF Decision rendered by the Supreme Court.
e.
Seven LGUs failed to post data on receipt/utilization of PDAF on their respective websites contrary to
Section 5.1 of DILG Memorandum Circular No. 2013-58 dated July 4, 2013.
Recommendations:
Local Chief Executives should:
a) Strictly adhere to the pertinent provisions of Supreme Court Decision (en banc) under GR Nos.
208566, 208493 and 209251 (GRECO ANTONIUS BEDA BELGICA, et al. vs. EXECUTIVE
SECRETARY, et al.).
b) Observe strictly the pertinent provisions of PD 1445 and R.A. 9184.
C.
Local Disaster Risk Reduction Management Fund (LDRRMF)
Republic Act No. 10121, also known as the Philippine Disaster Risk Reduction and Management Act of 2010, is
intended for development of policies and plans and implementation of actions and measures covering all aspects
of disaster risk reduction and management. These include:
Good governance
Risk assessment and early warning
Knowledge building and awareness raising
Reduction of underlying factors
Preparedness for effective response and early recovery
COA Circular No. 2012-002 dated September 12, 2012 provides accounting and reporting guidelines on the
receipts and utilization of National Disaster Risk Reduction and Management Fund (NDRRMF), cash and in-kind
donations from local and foreign sources, and funds allocated from the agency regular budget for DRRM
program.
Audit reports on LGUs disclosed the following audit findings and observations:
1.
LDRRMF unexpended balances for supporting risk reduction and management in 12 regions in the total
amount of P935.472 million were not transferred to a Special Trust Fund contrary to Section 6.4 of the
National Disaster Risk Reduction Management Council (NDRRMC) DBM DILG Memorandum Circular No.
2013-02 dated March 25, 2013; These regions were: Region I P16.406 million, Region II P93.270
million, Region III P115.063 million, Region IV-A P171.842 million, Region V P67.682 million, Region
835
VI P32.074 million, Region VII P222.930 million, Region IX P76.945 million, Region X P55.203
million, Region XII P7.983 million, Region XIII P29.244 million and CAR P46.830 million;
2.
Disbursements not related to disaster risk management activities and utilization of the 70% allocation not in
accordance with the LDRRM Plan and Annual Work and Financial Plan in the total amount of P194.682
million were charged to the LDRRM Funds in violation of DILG Memorandum Circular No. 2012-73 dated
April 17, 2012. These disbursements were incurred in NCR P34.999 million, Region I P4.81 million,
Region II P3.103 million, Region III P18.223 million, Region IV-B P21.01 million, Region VI P40.525
million, Region VII- P18.369 million, Region VIII P4.731 million, Region IX P3.004 million, Region XII
P9.439 million, Region XIII P17.821 million and CAR 18.648 million. Such erroneous charging was also
contrary to the accounting guidelines prescribed in COA Circular No. 2012-002;
3.
LDRRMF Projects in the total amount of P170.13 million were not implemented in seven regions such as
NCR- P95.717 Million, Region I P27.799 million, Region IV-B - P.200 million, Region V P2.682 million,
Region VII P7.877 million, Region XII P28.895 million, and Cordillera Administrative Region P6.960
million;
4.
Several LGUs in 10 regions were not able to prepare the required utilization reports and submit supporting
documents on the LDRRMF in the total amount of P161.389 million contrary to Section 5.1.5 of COA
Circular No. 2012-002 dated September 12, 2012. Such regions included NCR P3.882 million, Region III
P66.101 million, Region IV-B P5.270 million, Region V-P12.923 million, Region VII P19.118 million,
Region VIII P37.029 million, Region IX P4.875 million, Region XI P 1.417 million, Region XII P6.031
million, and Region XIII P4.743 million;
5.
Eighty-six LGUs in eleven regions did not prepare the LDRRMF Investment Plan and four regions (
Region IV-B- P0.099 million, Region VIII P32.298 million, Region XI P38.871 million and Region XIII
P6.57 million) utilized DRRM funds in the total amount of P77.838 million without LDRRMFIP and without
their respective Sangguniang Bayan approval contrary to COA Circular No. 2012-002 dated September 12,
2012;
6.
Eleven LGUs failed to establish a Local Disaster Risk Reduction and Management Office (LDRRMO)
contrary to Section 12 of R.A. 10121 which requires an establishment of an LDRRMO in every province,
city and municipality, and a Barangay Disaster Risk Reduction and Management Committee in every
barangays which shall be responsible for setting the direction, development, implementation and
coordination of disaster risk management programs within their territorial jurisdiction;
7.
Six LGUs did not provide the statutory appropriation of not less than five percent of the estimated
revenue from regular sources for LDRRMF to support disaster risk management activities, while one LGU
partially complied with the said ceiling by providing only 4.18% of the estimated revenue contrary to
Section 21 of R.A. 101; and
8.
Eleven LGUs in three regions (Region X, XIII, and ARMM) utilized their respective 30% Quick Response
Fund without resolution from the Local Sanggunian declaring the LGU under state of calamity.
Recommendations:
a)
Local Chief Executives should adhere strictly to the provisions of R.A. 10121 and COA
Circular No. 2012-002 dated September 12, 2012. The LDRRMF Investment Plan should be
prepared and must be properly coordinated with the Local Development Council and other
stakeholders as required under the disaster law. Ensure that said Plan is aligned with the
Local Development Plan of the LGU;
b)
LGUs should comply with the statutory appropriation of 5% of estimated revenue from regular
sources to obtain sufficient funds to carry out the disaster risk management activities and
attain the objective of R.A. 10121;
836
D.
c)
Observe the accounting and reporting guidelines prescribed under COA Circular No. 2012-002
to ensure that financial transactions relative to LDRRMF are properly taken up in the books of
accounts and properly presented in the Financial Statements; and
d)
LLDRRMF should be utilized strictly for calamity-related activities and adequately supported
with documents so as to accomplish properly all the programs, projects and activities
embodied in the LDRRMF Plan.
Compliance to Full Disclosure and Seal of Good Housekeeping
Section 352 of the Local Government Code requires local treasurers, accountants, budget officers and other
accountable officers, within thirty (30) days from the end of each fiscal year, to post in at least three (3) publicly
accessible and conspicuous places in the local government unit a summary of all revenues collected and funds
received including the appropriations and disbursements of such funds during the preceding fiscal year. This
requirement was enhanced with the issuance of DILG Memorandum Circular (MC) No. 2010-83 dated August 31,
2010, as amended by MC No. 2011-134 dated September 19, 2011 and MC No. 2012-141 dated August 9,
2012. The documents and reports that are to be posted, the means of posting, the frequency of posting, and the
places where these are to be posted are explicitly stated in the circular.
DILG Memorandum Circular No. 2011-95 dated July 11, 2011 provides the bench-marks on the grant of the Seal
of Good Housekeeping for Local Governments, specifically:
1.
Sound fiscal management absence of an adverse or disclaimer COA opinion on its financial statements
on the immediately preceding year prior to the roll out of the Seal, assessment and validation; and
2.
Accountable and Transparent Governance compliance to the Full Disclosure Policy on local Budget and
finances, bids, and public offerings, as stipulated in DILG Memorandum Circular 2010-83 and 2011-08.
Validation by the audit teams on the compliance of the audited LGUs to the criteria prescribed under the aforecited memorandum circulars showed that 31 LGUS did not fully comply with the requirements on the Full
Disclosure and Seal of Good Housekeeping policies of the DILG.
Recommendation:
The LGU Chief Executives should assign a responsible officer who will oversee monitoring,
compliance to Section 352 of the Local Government Code and DILG MC No. 2010-83 dated August
31, 2010, as amended by DILG MC 2011-134 and DILG MC No. 2012-141 dated August 9, 2012.
E.
Cash Advances
COA Circular No. 97-002, dated February 10, 1997 was issued for the purpose of providing an effective and
efficient control over the granting, utilization and liquidation of cash advances. As a rule, cash advances,
depending upon the nature and purpose, must be liquidated within the prescribed period or must be fully
liquidated at the end of each year (Item 5.8 of COA Circular No. 97-002, dated February 10).
Despite existing regulations on the matter, unliquidated cash advances of accountable officers (AOs), have
ballooned by unprecedented proportions. Hence, this Commission issued COA Circular No. 2012-004, dated
November 28, 2012 mandating accountable officers and recipients of cash advances to immediately liquidate
and settle their outstanding cash advances as of December 31, 2011 on or before January 31, 2013.
837
The 2013 Annual Audit Reports of the LGUs disclosed the following:
1.
There were 450 LGUs with unliquidated cash advances with a total amount of P3.303 billion granted to
disbursing officers and to other officers and employees as of December 31, 2013. This is excluding the 45
LGUs, which were reported to have unliquidated cash advances at an even date although no specific
amounts were indicated. Details were shown below
Regions
Amount
NCR
CAR
Region I
Region 2
Region 3
Region 4-A
Region IV-B
Region 5
Region 6
Region 7
Region 8
Region 9
Region I0
Region I1
Region I2
Region I3
ARMM
TOTAL
463,206,000.00
46,410,000.00
171,269,521.91
497,205,444.53
170,395,744.58
17,879,502.79
207,936,596.08
337,074,524.70
370,865,026.74
262,376,972.36
23,831,497.42
1,495,234.29
207,510,465.95
32,391,434.13
299,468,806.21
136,603,442.07
57,143,712.38
P3,303,063,926.14
2.
Twenty eight (28) out of the 587 LGUs utilized their cash advances for purposes other than they were
granted.
3.
Twenty three (23) LGUs granted cash advances without supporting documents resulting to excessive cash
advances.
4.
Nineteen (19), LGUs continued granting additional cash advances even without liquidation of prior cash
advances which resulted to further accumulation of unliquidated cash advances.
5.
On Confidential and Intelligence Fund
6.
a.
The Provincial Government of Negros Oriental secured cash advance for Confidential and
Intelligence Fund in the amount of P10 million without an appropriation.
b.
Carcar City, Cebu exceeded its cash advances for Confidential and Intelligence Fund (CFI)
by P3.820 million.
c.
The Municipalities of Alabel and Malapatan, Province of Sarangani granted cash advances
to the Municipal Accountant and his staff and to the Municipal Administrator and Treasurer,
in the amount of P4.530 million and P6.475 million, respectively. Both remained unliquidated
at the end of the year.
Some accountable officers were not or insufficiently bonded.
838
Recommendations:
F.
a)
Issue Final Notice and Demand Letter to all accountable officers concerned to settle and
liquidate their cash advances;
b)
Cause the withholding of the payment of any money due to Accountable Officers; and
c)
File criminal and administrative charges against the Accountable Officers (Articles 217 and
218 of the Revised Penal Code).
Gender and Development (GAD)
Section 14, Article 14 of the Constitution provides that The State recognizes the role of women in nation-building
and shall ensure the fundamental equality before the law of women and men. To strengthen the womens
empowerment gender equity and equality, Republic Act No. 7192 otherwise known as the Women in
Development and Nation Building Act was enacted on February 12, 1992. President Fidel V. Ramos, in
support to the provisions of the UN Convention on the Elimination of All Forms of Discrimination against Women
(CEDAW), the Beijing Platform for Action (BPfA), the Millennium Development Goals (MDGs) and similar
international conventions and commitments, issued Executive Order (EO) No. 273, dated September 8, 1995
approving and adopting the Philippine Plan for gender-responsive development. The said Order mandated the
LGUs to incorporate and reflect GAD concerns in their agency performance commitment contracts, annual
budget proposals, and work and financial plans and directed the Philippine Commission on Women (PCW),
formerly the National Commission on the Role of Filipino Women (NCRFW), National Economic Development
Authority (NEDA) and Department of Budget and Management (DBM) for the preparation of annual GAD Plans
and Budgets (GPBs and annual GAD Accomplishment Reports. Thus, Joint Circular No. 2004-1 as amended by
Joint Circular No. 2012-01d was issued by PCW, NEDA and DBM.
In relation to this, COA Circular No. 2009-020, dated May 15, 2009, provides guidelines in the conduct of the
audit of GAD funds and activities in government agencies.
A scrutiny of the significant findings submitted by the Auditors of the Local Government Unit (LGU) disclosed the
following:
1. At least 5% of the total appropriation of the agency must be allotted as GAD Funds
Thirty One LGUs did not to provide an appropriation for GAD, while 91 LGUs appropriated an amount for
their GAD Plans less than the required minimum appropriation of 5%.
2. Inability to prepare and/or submit GAD Plan, Budget and Accomplishment Report
One hundred fifty two (152) LGUs did not prepare and/ or submit the required GAD Plan, Budget and
Accomplishment Report for the previous years to determine that the plans, programs, projects and activities
are aligned to the Philippine Plan for gender responsive development, and the GAD funds were utilized in
accordance with its purpose.
3. GAD funded activities did not address gender issues
Around 50 LGUs utilized GAD funds for payment of expenditures not related to gender issues, and two
LGUs used the GAD funds for payment of salaries.
4. Non-implementation of GAD Programs or activities
Another 50 LGUs have prepared GAD Plans but unable to implement the programs or activities embodied
in such plans, hence, the objective to promote women empowerment was not attained.
839
Recommendation:
Strictly comply the provisions of PWC/NEDA/DBM Joint Circular No, 2012-1.
G.
Special Education Fund (SEF)
The provision of Section 272 of Republic Act (RA) No. 7160 is very explicit that The proceeds from the
additional one percent (1%) tax on real property accruing to the Special Education Fund (SEF) shall be
automatically released to the local schools boards. xxx. Provided, however, that the proceeds shall be allocated
for the operation and maintenance of public schools, construction and repairs of school buildings, facilities and
equipment, educational research, purchase of books and periodicals, and sports development as determined and
approved by the Local School Board. (Emphasis supplied).
In relation to this, an implementing guidelines in the utilization of funds were issued by the Department of
Education, Culture and Sports (DECS), Department of Budget and Management (DBM) and Department of
Interior and Local Government (DILG) through a Joint Circular Nos. 01, s. 1998, dated April 14, 1998 and 01-A,
dated March 14, 2000.
For calendar year 2013, the Annual Audit Report (AAR) disclosed the following:
1.
Expenditures amounting to P 853.026 million were charged to SEF by one hundred thirty two (132) LGUs,
contrary to Section 272 of RA 7160 and DECS, DBM and DILG Joint Circular Nos. 01, s. 1998, dated April
14, 1998 and 01-A, dated March 14, 2000, thus, depleting the purpose for which the FUND was created.
2.
Fourteen (14) LGUs with no amount indicated, utilized the fund not in accordance with the priority
projects/activities specified, thus, violated the same the law and rules.
3.
Some LGUs did not prepare their School Board Budget or failed to fully utilize the SEF, thus, depriving the
public schools of the much needed funds for the implementation of the programs/projects beneficial to the
students.
Recommendations:
H.
a)
The Local School Board must refrain from charging non-related expenses to the Special
Education Fund and strict compliance with the provisions of law and rules must be adhered
to.
b)
The Local School Board must see to it that the required Annual School Board Budget is
prepared and all the projects/programs/ activities specified under their SEF budget are fully
implemented.
Procurement of Drugs and medicines
On January 21, 1993, then President Fidel V. Ramos, issued Executive Order No. 49, entitled Directing the
Mandatory Use of the Philippine National Drug Formulary (PNDF) Volume I as the Basis for Procurement of
Drug Products by the Government. Department of Health (DOH) Administrative Order No. 163, dated October
16, 2002 is the Implementing Guidelines and Procedures in the Procurement and Requisition of Drugs and
Medicines. The Annual Audit Reports of the LGUs disclosed that:
Forty four (44) LGUs procured drugs and medicines which did not conform with the Essential Drugs
List of the Philippine National Drug Formulary (PNDF), or procured medicines and drugs were not
supported with certification from the requisitioning officer that the products being procured fall within
and conform with the latest edition of Philippine National Formulary (PNF) Manual, thus violating
840
Department of Health Administrative Order 163 and no assurance that the procured medicines are
essential, of good quality, safe, effective and will satisfy the priority health care needs of the
constituents.
Recommendations:
a)
Strictly comply with the guidelines in procuring drugs and medicines provided in DOH AO No.
163, s. 2002.
b)
Ensure that only those drugs and medicines that conform with and included in the Essential
Drugs List of the Philippine National Drug Formulary (PNDF) should be procured, otherwise,
the procuring entity should request exception from Formulary Committee.
I.
Honoraria, Allowances and Other Benefits
Productivity Enhancement Incentives (PEI)

Item 1.3.1 of Budget Circular No. 2013-3 dated November 21, 2013 provides that the Productivity
Enhancement Incentive (PEl) in the amount of P5,000.00 which shall continually be granted across-theboard, in accordance with guidelines to be issued by the Department of Budget and Management (DBM).
Further, Item 9 of the Circular states that LGU employees, including those in barangay governments who
are compensated through monthly honoraria, may be granted the one-time PEl for FY 2013, at rates
determined by the respective sanggunian, depending on the LGU financial capability, and subject to the
following conditions:
9.1 The PEl shall be charged against LGU funds for FY 2013, subject to the Personnel Services
limitation in LGU budgets pursuant to Sections 325(a)and 331(b) of R.A. No. 7160.
9.2 The conditions/guidelines on the grant of the PEl under sub-item 5.2 of this Circular shall be
adhered to.
In the course of post-audit, the Auditors disclosed that several LGUs violated Budget Circular No. 2013-3 in
granting PEI as follows:
1)
One hundred twelve (112) LGUs granted PEI to all officers and employees more than P5,000.00
each in violation of Item 1.3.1 of Budget Circular No. 2013-3. The payment of PEI made by the LGUs
concerned to their employees ranged from P5,500.00 to as high as P45,000.00 each.
2)
Eleven (11) LGUs granted PEI although their total expenditures for personal services exceeded the
45% limitation on Personal Service under Section 325 of RA 7160 contrary to conditions set under
Item 9.1 of Budget Circular No. 2013-3.
Recommendations:
a)
Cause the refund of the PEI received in excess of the ceiling provided for under Budget
b)
For those LGUs who violated Item 9.1 of Budget Circular No. 2013-3, require all the officers
and employees concerned to refund the entire amount received as PEI.
841
Collective Negotiation Agreement (CNA) Incentives

Pertinent provisions of Budget Circular No. 2013-4 state that:
4.1 Pre-conditions for the grant of the CNA Incentive4.1.1
There should be a valid and subsisting CNA executed between the representatives of the
management and the employees organization accredited by the CSC as the sole and
exclusive negotiating agent for the purpose of collective negotiations with the management
of an organizational unit listed in Annex A of PSLMC Resolution No. 01, s. 2002 as
updated.
4.1.4
Similarly, an LGU may grant the CNA Incentive only if, as of October 31, 2013, it has
completed at least 70% of the targets under the programs/activities/projects approved in the
LGU Budget for the current year.
4.3 Fund Sources of the CNA Incentive

The CNA Incentive for personnel in the NGAs shall be sourced solely from respective agency savings
from released allotments for MOOE for FY 2013. In GOCCs, GFIS, and LGUs, the CNA Incentive
shall be sourced solely from their respective savings from MOOE budgets for FY2013. Such savings
are limited only to the following MOOE items:
Travelling Expenses;
Communication Expenses;
Repairs and Maintenance;
Transportation and Delivery Expenses;
Supplies and Materials; and
Utility Expenses.
The results of the audit of this area showed that

Sixteen (16) LGUs paid Collective Negotiation Agreement (CNA) incentives amounting to P29.271
million to all employees contrary to Items 4, and 4.3 of the DBM Budget Circular No. 2013-4 dated
November 25, 2013.
Recommendation:
Require the refund of the payment of CNA Incentives.
Honoraria
1.
Fifty seven (57) LGUs continued to pay honoraria to members of the Bids and Awards Committee
(BAC), BAC Secretariat and Technical Working groups even if there were no successfully completed
procurement projects, in violation of Items No. 5.1 and 5.2 of DBM Budget Circular No. 2004-5a,
dated November 7, 2005 and approval from the Sanggunian as required under Item 3.1.4 of DBM
Budget Circular No. 2007-3 dated November 31
2.
Eighty three (83) LGUs paid honoraria to members of various committees or to officials and
employees of national government assigned at their agency without legal basis or authority to claim
such allowances, thus, rendering the transactions irregular pursuant COA Circular No. 85-55A dated
September 8, 1985.
842
Recommendation:
Cause the refund of the payment of honoraria granted without legal basis.
Representation Allowance and Transportation Allowance (RATA)

1.
Some officials of the LGUs claimed Transportation Allowance (TA) despite the fact that they have
assigned vehicles or used government vehicles in the discharge of their official functions, contrary to
Item 8.2.1 of Local Budget Circular No. 103 dated May 15, 2015.
2.
Some LGUs officials were paid in full of their Representation and Transportation Allowance (RATA)
without considering the actual work performance on workdays (number of workdays rendered) by the
claimants, in violation of Item 7.1 of Local Budget Circular No. 103 dated May 15, 2015.
Recommendations:
a)
Strict compliance with the regulations must be adhered to.
b)
Require the Officials or employees concerned to refund the excess amount of TA received.
Hazard Pay, subsistence allowance and laundry allowance under the Magna Carta of Public Health
Workers
1.
Payment of Magna Carta benefits by forty three (43) LGUs to Public Health Workers (PHWs) were
not in accordance with DBM-DOH Joint Circular No, 1, s.2012 dated November 12, 2012, thus
resulting to excess payment of allowances.
Recommendation:
Adhere strictly to the provisions of DBM-DOH Joint Circular No. 1, s. 2012 and RA 7305 in granting
the subject benefits.
J.
Compliance with Tax Laws and Regulations
Findings and observations as to compliance with tax laws and regulations by LGUs, particularly the withholding
of taxes and remittances thereof are as follows:
1.
There were 18 LGUS which were able to withhold and remit taxes for the calendar year 2013 to the Bureau
of Internal Revenue taxes withheld from creditors as well as taxes withheld from employees compensation
in conformity with Revenue Regulations No.2 2-98 dated May 17, 1998.
2.
There were five (5) LGUs which did not remit taxes withheld from contractors/suppliers to the Bureau of
Internal revenue within ten (10) days following the end of the month the withholding was made in violation
of BIR Revenue Regulation No. 2-98 dated April 17, 1998.
3.
Taxes withheld amounting to P76,583,367.51 remained in the books and not remitted to the BIR as of
December 31, 2013, contrary to the provisions of the BIR Revenue Regulations by five (5) LGUs as follows:
Name of LGU
Amount not Remitted

P 61,404,791.64
12,169,767.21
2,042,686.11
Nueva Ecija
Narvacan, Ilocos Sur
Umingan, Pangasinan
843
Name of LGU
Amount not Remitted
Science City of Muoz

Angat, Nueva Ecija
Total
966122.55
471, 094.80
P 76,583,367.51
The Province of Nueva Ecija remitted P84,020,912.52 or 87.54% of current years taxes withheld of
P95,975,257.30 and another P9,068,178.09 representing prior years withheld taxes and thus leaving an
unremitted balance of P61,404,791.64 as of December 31, 2013.
4.
Seven (7) LGUs failed to deduct expanded withholding tax on honoraria, bonuses exceeding P30,000.00
and value added tax on goods and services on the purchases of the agency paid on reimbursement basis.
Recommendation:
Ensure that taxes are properly withheld and are remitted to the BIR within the reglementary period
pursuant to BIR Revenue Regulation No. 2-98.
K.
DILG PAMANA, SALINTUBIG, and TISP for ARMM Projects
DILG Memorandum Circular No. 2011-113 dated August 9, 2011 (Gawad Pamanang Lahi: An Award for
Exemplary Performance in Local Governance) seeks to recognize provinces, cities and municipalities that have
shown exemplary performance in good governance.
The Gawad Pamanang Lahi Award criteria include the following: A Local Government Performance Monitoring
System (LGPMS) score of no less than four; receipt of the Seal of Good Housekeeping (SGH); National and
International Awards granted to the LGU; innovations introduced by the LGU on good governance. This award is
thus a total concept award as it involves good Administrative, Social, Economic, and Environmental Governance.
DILG Memorandum Circular No. 2012-125 dated July 10, 2012 (Policies and Guidelines in the implementation of
Infrastructure Investment Project Basilan- Transition and Investment Support fund for ARMM) focuses on solving
severe poverty, high rate of unemployment, poor health conditions, poor basic education and poor governance in
ARMM.
Validation conducted by the audit teams disclosed the following audit observations:
1.
Seven LGUs in Autonomous Region in Muslim Mindanao fully completed the DILG-PAMANA Project
Construction of Potable Water System Level II. (Favorable finding)
2.
Two LGUs incurred delay in the completion of Water System Level II under the Transition and Investment
Support Fund (TISP).
3.
Nine LGUs did not submit liquidation documents for fund transfers for construction of potable water supply
project in violation of Sec. 3.1 of COA Circular No. 2012-001 dated June 14, 2012;
Recommendations:
a)
Observe strict adherence to DILG Memorandum Circular Nos. 2011-113 and 2012-125 dated
August 9, 2011 and July 10, 2012, respectively.
b)
Submit liquidation documents pursuant to Section 3.1 of COA Circular No. 2012-001 dated
June 14, 2012
844
L.
Fund Transfers
Fund transfers from National Government Agencies

National Government Agencies like the Department of Social Welfare and Development (DSWD) and the
Department of Health thru the Centers for Health and Development transferred/released funds to LGUs in
the form of assistance for health and development projects.
Audit teams reported the following audit observations:
1.
Nine LGUs did not return the unexpended balance aggregating P27.692 million to source agencies,
despite completion of projects or for being dormant for years in violation of Executive Order No. 431
and Section 122 of the Government Accounting and Auditing Manual (GAAM) Vol. I and Sections 4.9
and 6.7 of COA Circular No. 94-013 dated December 13, 1994;
2.
Thirteen LGUs were unable to maximize the benefits from the financial assistance on Supplemental
Feeding Program from the DSWD contrary to DSWD Administrative Order No. 4 Series of 2011.
Recommendations:
a) Require immediate return of the unexpended balance to the National Treasury as required
under Executive Order No. 431, Section 122 of GAAM, Volume I, and Sections 4.9 and 6.7
of COA Circular No. 94-013 dated December 13, 1994.
b) Comply strictly with the pertinent provisions of DSWD Administrative Order No. 4 series
of 2011 in terms of maximizing benefits from financial assistance.
M.
Share of the LGUs in the Tobacco Excise Tax
Republic Act 7171 otherwise known as An Act to Promote the Development of the Farmer in the Virginia
Tobacco Producing Provinces seeks to extend special support to the Virginia tobacco-producing provinces to
advance the self-reliance of the tobacco farmers through:
a.
Cooperative projects that will enhance better quality of products, increase productivity, guarantee the
market and as a whole increase farmer's income;
b.
Livelihood projects particularly the development of alternative farming systems to enhance farmers income;
c.
Agro-industrial projects that will enable tobacco farmers in the Virginia tobacco producing provinces to be
involved in the management and subsequent ownership of these projects such as post-harvest and
secondary processing like cigarette manufacturing and by-product utilization; and
d.
Infrastructure projects such as farm-to-market roads.
Audit Reports for CY 2013 disclosed the following audit observations

1.
Seven LGUs did not prepare supplemental budget or appropriation for the utilization of the share of the
LGU in the tobacco excise tax in the amount of P25.84 million;
2.
Four LGUs were not able to implement the projects funded by R.A. 7171, thus depriving constituents of
the benefits to be derived from tobacco excise tax;
3.
Utilization of the shares of three LGUs in the tobacco excise tax was not in accordance with R.A. No.
7171; and
845
4.
Four LGUs did not prepare guidelines in the utilization of R.A. 7171 Funds.
Recommendations:
N.
a)
The LGUs should prepare supplemental budget and the same should be approved by the
Sanggunian to ensure proper utilization of tobacco excise tax; and
b)
Adhere strictly to the pertinent provisions of R.A7171 on the nature of programmed projects
that could be funded by the tobacco excise tax.
Environmental Compliance
Republic Act No. 9003 otherwise known as an Ecological Solid Waste Management Act of 2000 was approved
on January 26, 2001 with the objectives to adopt a systematic, comprehensive and ecological solid waste
management program which shall:
a)
Ensure the protection of the public health and environment;
b)
Utilize environmentally-sound methods that maximize the utilization of valuable resources and encourage
resource conservation and recovery;
c)
Set guidelines and targets for solid waste avoidance and volume reduction through source reduction and
waste minimization measures, including composting, recycling, re-use, recovery, green charcoal process,
and others, before collection, treatment and disposal in appropriate and environmentally sound solid waste
management facilities in accordance with ecologically sustainable development principles;
d)
Ensure the proper segregation, collection, transport, storage, treatment and disposal of solid waste through
the formulation and adoption of the best environmental practice in ecological waste management excluding
incineration;
e)
Promote national research and development programs for improved solid waste management and resource
conservation techniques, more effective institutional arrangement and indigenous and improved methods of
waste reduction, collection, separation and recovery;
f)
Encourage greater private sector participation in solid waste management;
g)
Retain primary enforcement and responsibility of solid waste management with local government units
while establishing a cooperative effort among the national government, other local government units, nongovernment organizations, and the private sector;
h)
Encourage cooperation and self-regulation among waste generators through the application of marketbased instruments;
i)
Institutionalize public participation in the development and implementation of national and local integrated,
comprehensive, and ecological waste management programs; and
j)
Strengthen the integration of ecological solid waste management and resource conservation and recovery
topics into the academic curricula of formal and non-formal education in order to promote environmental
awareness and action among the citizenry.
Under Section 10 of RA 9003, the LGUs are primarily responsible for the implementation and enforcement of the
provisions of said Act within their respective jurisdictions.
846
Audit annual reports for CY 2013 revealed that thirty-eight LGUs were not able to implement fully the provisions
of the aforementioned Act, as follows:
1.
Nine LGUs failed to comply with the mandatory segregation of solid wastes contrary to Section 21 of R.A.
9003;
2. Eight LGUs were not able to establish Provincial/Municipal Waste Management Board contrary to Sections
11 and 12 of R.A. 9003;
3. Seventeen LGUs were not able to prepare and implement Solid Waste Management Plan contrary to
Section 16 of R.A. 9003;
4. One LGU has no Material Recovery Facility for its barangays; and
5. Three LGUs failed to review their respective Solid Waste Management Plans as required under Section 12
of the same Act.
Recommendation:
The province, city or municipality, through its local solid waste management board and consistent
with the national solid waste management framework, should adhere strictly to the provisions of
R.A. 9003.
847
PART IX
FINANCIAL PROFILE OF
BARANGAYS BY
CITY/MUNICIPALITY
Financial Profile of Barangays

Calendar Year 2013
(In Thousand Pesos)
Region
Financial Condition
Municipalities
Total No. of
Barangays
No. of Barangays
with FS
188
20
33
21
27
897
16
9
14
16
201
30
142
21
28
33
10
1,706
33
20
33
21
3
693
16
9
14
16
197
30
118
20
27
33
6
1,289
274,195
371,389
1,279,511
129,697
6,170
3,866,746
513,969
308,466
188,520
683,970
871,552
864,633
3,622,788
107,356
805,156
771,580
19,402
14,685,101
11
31
8
21
4
4
7
15
12
6
17
5
11
30
5
21
4
4
7
15
12
6
17
4
5,629
885
2,249
5,163
2,181
2,369
1,515
6,968
5,764
893
7,634
1,339
Assets
Liabilities
Financial Position
Equity
Income
Expenses
Net Income (Loss)
NCR
851
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
Caloocan
Las Pinas
Makati
Malabon
Mandaluyong
Manila
Marikina
Muntilupa
Navotas
Paranaque
Pasay
Pasig
Quezon City
San Juan
Taguig
Valenzuela
Pateros
Sub-Total
32,323
10,833
168,576
35,619
1
545,885
18,573
38,323
4,257
92,568
41,380
70,075
167,886
16,563
61,537
15,152
1,106
1,320,657
241,872
360,556
1,110,936
94,078
6,168
3,320,861
495,396
270,143
184,263
591,402
830,171
794,558
3,454,902
90,793
743,619
756,428
18,296
13,364,444
117,743
299,903
1,074,396
183,137
19,043
1,430,896
255,600
371,667
116,546
576,830
637,764
656,792
1,292,879
118,346
346,121
366,128
24,767
7,888,557
83,655
286,980
1,010,026
178,367
17,864
1,374,555
227,518
325,871
132,166
446,472
546,362
591,713
1,032,560
118,947
302,748
320,748
21,758
7,018,310
34,088
12,923
64,370
4,770
1,179
56,341
28,081
45,795
(15,620)
130,357
91,403
65,078
260,319
(601)
43,373
45,380
3,009
870,246
5,629
880
2,120
5,163
2,181
2,369
1,515
6,968
5,764
893
7,618
1,339
11,551
35,624
4,407
19,192
4,026
3,260
6,874
13,496
12,728
4,366
16,942
3,747
11,181
35,453
4,360
18,645
4,080
3,134
6,982
13,675
12,754
4,554
16,924
3,792
370
170
46
547
(55)
126
(108)
(179)
(26)
(188)
18
(45)
CAR
Abra
1
2
3
4
5
6
7
8
9
10
11
12
Baay-Licuan
Bangued
Boliney
Bucay
Bucloc
Daguioman
Danglas
Dolores
La Paz
Lacub
Lagangilang
Lagayan
4
128
15
-

Calendar Year 2013
(In Thousand Pesos)
Region
Financial Condition
Total No. of
Barangays
No. of Barangays
with FS
Sub-Total
6
8
12
11
9
15
19
9
9
19
6
11
10
10
8
303
5
8
12
11
9
15
19
9
9
19
6
11
10
10
7
296
793
3,775
2,733
27,090
3,130
7,353
7,182
3,104
2,440
4,608
3,607
3,524
847
19,723
323
132,821
139
216
16
519
793
3,636
2,733
27,090
3,130
7,353
6,966
3,104
2,440
4,608
3,607
3,508
847
19,723
323
132,302
4,373
9,242
9,451
11,058
8,250
14,202
16,442
9,693
7,601
18,102
5,916
11,961
8,589
9,325
6,410
286,828
4,382
8,226
9,263
11,165
8,424
13,974
16,494
9,890
7,792
18,112
5,850
11,968
8,706
9,114
6,421
285,317
(9)
1,017
188
(107)
(174)
228
(52)
(197)
(191)
(10)
66
(7)
(118)
210
(10)
1,511
Sub-Total
16
20
9
18
12
9
14
20
18
27
12
175
16
20
9
18
12
9
14
20
18
27
12
175
26,898
50,881
16,742
23,920
8,727
6,388
9,661
25,945
33,582
26,252
20,650
249,645
2,576
606
4,714
3,015
2,462
1,667
2,623
3,286
5,729
5,001
2,457
34,135
24,323
50,274
12,028
20,905
6,265
4,721
7,038
22,659
27,853
21,251
18,194
215,510
20,967
38,379
13,327
20,419
11,214
9,513
15,027
23,109
24,319
25,627
12,829
214,730
15,820
31,244
8,353
15,537
9,103
7,726
14,086
16,414
20,809
22,405
10,298
171,794
5,147
7,135
4,973
4,883
2,111
1,788
941
6,695
3,510
3,222
2,531
42,936
18
21
16
21
16
21
7
21
27,451
48,050
29,696
12,375
7,547
6,576
540
2,407
19,904
41,474
29,157
9,968
14,458
23,725
9,711
19,188
13,258
20,342
9,954
17,889
1,200
3,383
(242)
1,298
Municipalities
852
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
Ifugao
1
2
3
4
5
6
7
8
9
10
11
Langiden
Luba
Malibcong
Manabo
Pearrubia
Pidigan
Pilar
Sallapadan
San Isidro
San Juan
San Quintin
Tayum
Tineg
Tubo
Villaviciosa
Aguinaldo
Alfonso Lista
Asipulo
Banaue
Hingyon
Hungduan
Kiangan
Lagawe
Lamut
Mayoyao
Tinoc
Apayao
1 Calanasan
2 Conner
3 Flora
4 Kabugao
Financial Position
Assets
Liabilities
Equity
Income
Expenses
Net Income (Loss)

Calendar Year 2013
(In Thousand Pesos)
Region
Financial Condition
Total No. of
Barangays
No. of Barangays
with FS
Sub-Total
22
22
13
133
21
22
11
119
31,836
11,976
23,042
184,426
1,575
2,161
20,805
30,261
11,976
20,881
163,621
19,599
20,745
11,889
119,315
13,859
14,090
11,776
101,168
5,740
6,656
112
18,147
12
14
5
14
Sub-Total
42
14
9
14
23
14
16
20
152
17,899
19,968
5,133
14,186
10,039
35,534
4,414
107,173
3,112
1,287
37
25
739
1,596
215
7,012
14,787
18,681
5,095
14,161
9,300
33,939
4,198
100,161
19,162
13,870
5,448
12,222
14,933
13,446
17,052
96,133
12,903
9,063
6,016
12,226
13,600
9,845
16,398
80,051
6,259
4,807
(567)
(4)
1,333
3,600
654
16,082
129
8
7
10
14
9
13
15
7
16
12
8
13
8
64
4
7
10
14
9
13
15
5
16
12
8
13
8
269
198
237,070
5,877
16,670
33,821
23,469
60,878
6,837
12,323
9,040
76,657
13,178
19,167
72,502
11,144
598,632
28,945
426
1,146
5,209
1,786
2,966
745
613
64
3,687
36
1,508
6,680
743
54,554
208,125
5,450
15,524
28,612
21,683
57,912
6,092
11,710
8,976
72,970
13,143
17,659
65,822
10,401
544,079
125,433
5,484
17,128
34,776
24,359
65,686
13,713
17,579
8,127
58,058
28,227
9,943
49,765
12,723
471,001
98,777
4,240
11,122
27,136
17,127
45,449
12,774
13,305
6,982
44,951
21,616
9,158
28,442
9,725
350,802
26,656
1,243
6,006
7,640
7,233
20,238
939
4,274
1,145
13,107
6,611
785
21,323
2,998
120,199
11
22
11
22
6,403
23,204
742
700
5,661
22,504
9,225
25,738
7,784
18,491
1,441
7,246
Municipalities
5 Luna
6 Pudtol
7 Sta. Marcela
Kalinga
Tabuk City
1 Balbalan
2 Lubuagan
3 Pasil
4 Pinukpuk
5 Rizal
6 Tanudan
7 Tinglayan
853
Benguet
Baguio City
1 Atok
2 Bakun
3 Bokod
4 Buguias
5 Itogon
6 Kabayan
7 Kapangan
8 Kibungan
9 La Trinidad
10 Mankayan
11 Sablan
12 Tuba
13 Tublay
Sub-Total
Mt. Province
1 Barlig
2 Bauko
Financial Position
14
16
20
95
Assets
Liabilities
Equity
Income
Expenses
Net Income (Loss)

Calendar Year 2013
(In Thousand Pesos)
Region
Financial Condition
Municipalities
3
4
5
6
7
8
9
10
Besao
Bontoc
Natonin
Paracelis
Sabangan
Sadanga
Sagada
Tadian
Sub-Total
Regional Total
Financial Position
Total No. of
Barangays
No. of Barangays
with FS
14
16
11
9
15
8
19
19
144
14
16
11
9
15
8
19
19
144
1,027
21,780
28,598
6,932
20,491
7,368
10,160
17,712
34,599
177,248
1,449,944
759
2,992
340
3,292
257
1,048
3,326
191
13,648
130,672
21,021
25,606
6,592
17,199
7,111
9,112
14,386
34,408
163,600
1,319,272
10,736
20,930
10,622
16,056
12,044
8,644
16,284
20,033
150,312
1,338,320
8,632
17,405
10,016
14,062
9,510
6,221
12,683
16,723
121,527
1,110,660
2,104
3,525
607
1,994
2,534
2,423
3,601
3,310
28,785
227,660
59
49
24
47
10
36
33
39
12
17
40
37
14
33
15
41
24
11
17
18
576
136,961
44,082
17,530
67,082
3,912
30,436
20,910
53,324
17,207
25,730
60,363
52,132
16,281
13,071
12,315
36,496
47,076
6,438
9,790
17,320
688,456
5,072
4,097
1,482
4,403
159
738
200
8,092
301
402
247
959
233
30
1,443
88
974
66
1,685
310
30,980
131,889
39,986
16,049
62,679
3,753
29,699
20,710
45,231
16,906
25,328
60,116
51,173
16,048
13,041
10,872
36,408
46,102
6,372
8,106
17,009
657,476
102,325
55,968
33,036
49,283
11,042
37,172
9,952
65,111
10,583
18,940
38,439
52,999
17,220
11,418
15,756
40,037
32,335
11,583
20,163
21,698
655,062
91,894
52,395
33,721
39,138
10,793
35,597
7,788
54,347
9,128
16,872
35,613
38,441
15,865
10,513
11,896
36,796
24,872
10,741
17,219
18,624
572,252
10,432
3,574
(685)
10,145
248
1,575
2,164
10,764
1,454
2,068
2,827
14,557
1,355
905
3,861
3,241
7,464
841
2,945
3,074
82,809
1,176
Assets
Liabilities
Equity
Income
Expenses
Net Income (Loss)
Region I
854
La Union
San Fernando City
1 Agoo
2 Aringay
3 Bacnotan
4 Bagulin
5 Balaoan
6 Bangar
7 Bauang
8 Burgos
9 Caba
10 Luna
11 Naguilian
12 Pugo
13 Rosario
14 San Gabriel
15 San Juan
16 Santo Tomas
17 Santol
18 Sudipen
19 Tubao
59
49
24
47
10
36
33
39
12
17
40
37
14
33
15
41
24
11
17
18
Sub-Total
576

Calendar Year 2013
(In Thousand Pesos)
Region
Financial Condition
Municipalities
855
Pangasinan
Alaminos City
Dagupan City
San Carlos City
Urdaneta City
1 Agno
2 Aguilar
3 Alcala
4 Anda
5 Asingan
6 Balungao
7 Bani
8 Basista
9 Bautista
10 Bayambang
11 Binalonan
12 Binmaley
13 Bolinao
14 Bugallon
15 Burgos
16 Calasiao
17 Dasol
18 Infanta
19 Labrador
20 Laoac
21 Lingayen
22 Mabini
23 Malasiqui
24 Manaoag
25 Mangaldan
26 Mangatarem
27 Mapandan
28 Natividad
29 Pozorrubio
30 Rosales
Total No. of
Barangays
39
31
86
34
17
16
21
18
21
20
27
13
18
77
24
33
30
24
14
24
18
13
10
22
32
16
73
26
30
82
15
18
34
37
No. of Barangays
with FS
39
31
86
34
17
16
21
18
21
20
27
13
18
77
24
33
30
24
14
24
18
13
10
22
32
16
73
26
30
82
15
18
34
37
Assets
76,182
33,193
170,503
44,672
12,776
19,006
21,212
29,463
19,575
19,823
19,496
679
14,529
26,649
26,780
27,461
31,888
32,973
15,133
28,266
18,460
12,468
24,390
34,731
40,472
8,535
18,555
10,033
33,300
53,592
57,936
32,670
67,590
21,587
Liabilities
1,470
1,165
3,140
59
176
102
237
235
719
1,591
13,307
3
350
1,722
43
1,689
161
472
473
147
1,081
1,515
11,166
3,947
99
287
365
6,386
811
676
346
1,119
2,620
Financial Position
Equity
74,712
32,028
167,363
44,613
12,600
18,904
20,975
29,228
18,856
18,231
6,188
676
14,179
24,927
26,737
25,771
31,727
32,501
14,659
28,119
17,379
10,953
24,390
23,565
36,526
8,436
18,268
9,668
26,914
52,781
57,260
32,324
66,471
18,967
Income
60,366
101,403
125,281
71,872
21,836
27,283
28,915
28,076
35,691
21,190
35,233
10,314
20,809
90,778
37,761
50,895
47,447
40,579
16,734
50,724
22,601
17,662
14,751
25,895
55,733
21,008
32,211
41,061
59,217
81,430
58,231
20,569
47,358
49,451
Expenses
54,706
94,816
103,570
67,840
19,996
26,721
26,419
25,818
36,010
18,754
35,885
9,835
18,331
80,424
29,010
48,108
42,886
30,944
14,064
45,964
21,091
16,843
14,180
24,337
51,592
21,031
26,176
40,837
50,114
75,389
48,698
15,902
40,699
49,314
Net Income (Loss)
5,660
6,586
21,711
4,033
1,840
562
2,496
2,258
(319)
2,437
(651)
479
2,478
10,354
8,752
2,786
4,561
9,635
2,670
4,760
1,510
818
570
1,557
4,141
(23)
6,035
224
9,103
6,041
9,533
4,667
6,659
137

Calendar Year 2013
(In Thousand Pesos)
Region
Financial Condition
Municipalities
31
32
33
34
35
36
37
38
39
40
41
42
43
44
San Fabian
San Jacinto
San Manuel
San Nicolas
San Quintin
Sison
Sta. Barbara
Sta. Maria
Sto. Tomas
Sual
Tayug
Umingan
Urbiztondo
Villasis
34
19
14
33
21
28
29
23
10
19
21
58
21
21
856
Sub-total
Ilocos Sur
Candon City
Vigan City
1 Alilem
2 Banayoyo
3 Bantay
4 Burgos
5 Cabugao
6 Caoayan
7 Cervantes
8 G. Del Pilar
9 Galimuyod
10 Lidlidda
11 Magsingal
12 Nagbukel
13 Narvacan
14 Quirino
15 Salcedo
16 San Emilio
17 San Esteban
Total No. of
Barangays
No. of Barangays
with FS
Assets
Liabilities
Financial Position
Equity
Income
Expenses
Net Income (Loss)
1,364
34
19
14
33
21
28
29
23
10
19
21
58
21
21
1,364
24,412
8,322
49,748
8,876
17,248
44,412
30,897
34,992
8,209
75,910
46,246
65,619
32,348
45,441
1,597,256
680
721
1,137
186
12
4,061
57
279
89
16,164
1,424
680
532
4,951
88,652
23,732
7,601
48,611
8,690
17,236
40,351
30,840
34,713
8,120
59,746
44,822
64,940
31,816
40,490
1,508,604
53,316
27,068
31,881
36,553
26,337
38,122
19,170
28,397
12,040
37,259
31,881
63,619
31,451
37,526
1,944,985
49,809
25,583
28,095
35,998
26,232
32,020
16,627
26,488
11,459
34,138
28,095
56,137
26,723
31,844
1,755,553
3,507
1,485
3,786
555
105
6,101
2,543
1,909
581
3,120
3,786
7,482
4,728
5,682
189,433
42
39
9
14
34
26
33
17
13
7
24
11
30
12
34
9
21
8
10
42
39
9
14
34
26
33
17
13
24
7
11
30
12
34
9
21
8
10
85,457
116,219
6,939
16,224
50,233
45,790
11,451
45,506
15,483
13,471
6,293
5,532
28,600
4,496
25,409
4,280
27,043
6,618
5,518
2,365
670
93
342
594
207
669
1,223
115
133
670
182
254
156
589
117
21
67
933
83,092
115,549
6,846
15,882
49,639
45,583
10,782
44,283
15,368
13,337
5,622
5,350
28,346
4,339
24,820
4,162
27,022
6,551
4,586
53,715
45,979
8,672
11,755
38,528
21,006
35,964
25,809
15,579
18,813
5,808
8,564
29,948
8,965
37,821
8,966
17,347
8,034
9,596
49,017
42,082
8,642
10,312
27,426
17,766
30,918
16,820
11,565
15,754
5,808
8,091
30,618
8,455
36,837
7,393
14,236
7,551
9,492
4,698
3,897
30
1,443
11,101
3,240
5,047
8,990
4,014
3,059
(0)
473
(670)
510
983
1,573
3,112
484
103

Calendar Year 2013
(In Thousand Pesos)
Region
Financial Condition
Municipalities
857
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
San Ildefonso
San Juan
San Vicente
Santa
Santiago
Sigay
Sinait
Sta. Catalina
Sta. Cruz
Sta. Lucia
Sta. Maria
Sto. Domingo
Sugpon
Suyo
Tagudin
15
32
7
26
24
7
44
9
49
36
33
36
6
8
43
Sub-Total
Ilocos Norte
Batac City
Laoag City
1 Adams
2 Bacarra
3 Badoc
4 Bangui
5 Banna
6 Burgos
7 Carasi
8 Currimao
9 Dingras
10 Dumalneg
11 Marcos
12 Nueva Era
13 Pagudpud
14 Paoay
15 Pasuquin
16 Piddig
Total No. of
Barangays
No. of Barangays
with FS
Assets
Liabilities
Financial Position
Equity
Income
Expenses
Net Income (Loss)
768
15
32
7
26
24
7
44
9
49
36
33
36
6
8
43
768
15,407
39,364
4,202
25,817
12,090
8,718
9,941
2,525
106,769
71,855
57,157
32,364
2,359
8,306
86,843
1,004,278
180
3,484
153
145
57
151
2,792
34
1,460
1,164
1,527
1,091
475
70
1,050
23,235
15,227
35,880
4,049
25,672
12,034
8,566
7,149
2,491
105,309
70,690
55,629
31,273
1,884
8,236
85,793
981,043
11,939
29,571
8,521
23,903
21,956
5,343
39,847
10,769
45,625
32,280
31,995
33,074
5,653
9,288
42,731
763,365
10,701
26,920
8,601
21,003
21,656
4,117
30,979
10,526
36,967
31,075
27,143
26,983
6,513
9,208
32,394
663,569
1,238
2,651
(80)
2,900
300
1,226
8,868
243
8,658
1,205
4,852
6,091
(860)
80
10,337
99,796
43
80
1
43
31
15
20
11
3
23
31
1
13
11
16
31
33
23
43
80
1
43
31
15
20
11
3
23
31
1
13
11
16
31
33
23
70,530
179,348
1,264
37,612
33,036
24,805
13,753
11,468
4,353
16,554
54,349
1,072
20,291
6,557
13,065
47,113
37,088
43,019
430
12,888
80
2,355
320
1,986
441
5
34
255
1,851
61
434
165
2,483
5,683
9,172
89
70,100
166,460
1,184
35,257
32,716
22,818
13,312
11,462
4,319
16,299
52,498
1,010
19,857
6,393
10,582
41,430
27,916
42,930
50,716
98,663
1,309
39,756
32,229
16,040
19,723
10,992
2,609
17,096
33,529
1,206
14,866
10,500
18,434
29,418
32,497
22,671
51,491
81,947
1,194
31,529
31,822
13,897
18,610
8,320
2,113
18,562
25,066
1,158
10,394
9,280
18,399
23,780
31,313
21,626
(775)
16,716
115
8,227
407
2,142
1,113
2,672
496
(1,466)
8,462
48
4,472
1,220
35
5,638
1,184
1,046

Calendar Year 2013
(In Thousand Pesos)
Region
Financial Condition
Municipalities
17
18
19
20
21
Pinili
San Nicolas
Sarrat
Solsona
Vintar
Total No. of
Barangays
25
24
24
22
33
Sub-Total
Regional Total
No. of Barangays
with FS
Assets
Liabilities
Financial Position
Equity
Income
Expenses
Net Income (Loss)
25
24
24
22
33
557
3,265
17,952
51,007
55,899
36,142
49,271
825,547
4,115,536
714
1,426
308
5,222
2,336
48,737
191,603
17,238
49,581
55,591
30,920
46,935
776,810
3,923,933
19,972
28,998
29,933
23,220
34,118
588,494
3,951,906
17,995
27,405
22,069
21,067
26,498
515,535
3,506,909
1,977
1,593
7,864
2,152
7,620
72,959
444,997
29
6
5
4
4
6
4
29
8,283
4,270
9,002
4,845
3,488
3,499
33,387
3,887
1,122
4,728
902
1,739
1,378
13,756
4,396
3,148
4,274
3,943
1,749
2,121
19,631
7,075
4,624
3,278
3,231
4,677
2,314
25,199
6,675
4,284
2,694
3,141
4,726
2,510
24,031
400
341
584
89
(49)
(196)
1,168
49
20
25
27
47
42
48
19
30
12
28
41
22
50
25
23
49
20
25
27
47
42
48
19
30
12
28
41
22
50
25
23
228,751
26,899
27,781
59,334
45,817
94,383
71,758
64,939
3,856
13,589
35,117
94,583
26,942
62,559
99,624
18,716
5,917
1,043
1,028
4,005
3,921
7,799
3,715
496
88
684
731
5,657
3,506
1,091
-
222,834
25,856
26,753
55,329
41,896
86,584
68,043
64,443
3,767
12,905
34,386
88,926
26,942
59,053
98,532
18,716
87,714
25,157
26,830
26,766
24,172
56,238
40,091
24,707
1,434
13,838
27,056
38,110
14,541
52,815
111,791
34,280
67,391
22,046
25,721
21,615
17,707
49,320
32,306
22,597
973
12,622
28,838
32,499
12,184
54,431
46,015
24,168
20,323
3,110
1,109
5,152
6,465
6,918
7,785
2,110
460
1,216
(1,782)
5,611
2,357
(1,616)
65,776
10,113
557
3,265
Region II
Batanes
1 Basco
2 Itbayat
3 Ivana
4 Mahatao
5 Sabtang
6 Uyugan
6
5
4
4
6
4
858
Sub-Total
Cagayan
Tuguegarao City
1 Abulug
2 Alcala
3 Allacapan
4 Amulung
5 Aparri
6 Baggao
7 Ballesteros
8 Buguey
9 Calayan
10 Camalaniugan
11 Claveria
12 Enrile
13 Gattaran
14 Gonzaga
15 Iguig

Calendar Year 2013
(In Thousand Pesos)
Region
Financial Condition
Municipalities
16
17
18
19
20
21
22
23
24
25
26
27
28
Lallo
Lasam
Pamplona
Peablanca
Piat
Rizal
Sanchez Mira
Solana
Sta. Ana
Sta. Praxedes
Sta. Teresita
Sto. Nio
Tuao
35
30
18
24
18
29
18
38
16
10
13
31
32
859
Sub-Total
Isabela
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
Cauayan City
Santiago City
Ilagan City
Alicia
Angadanana
Aurora
Benito Soliven
Burgos
Cabagan
Cabatuan
Cordon
Delfin Albano
Dinapigue
Divilacan
Echague
Gamu
Jones
Luna
Maconacon
Mallig
Total No. of
Barangays
No. of Barangays
with FS
Assets
Liabilities
Financial Position
Equity
Income
Expenses
Net Income (Loss)
820
35
30
18
24
18
29
18
38
16
10
13
31
32
820
45,177
70,291
40,525
79,030
38,389
14,034
19,056
79,439
55,804
8,203
22,004
41,014
18,768
1,506,380
4,681
9,399
1,515
8,444
435
1,149
3,663
3,925
2,433
1,242
644
309
62
77,583
40,496
60,891
39,010
70,587
37,954
12,884
15,392
75,514
53,371
6,961
21,361
40,704
18,706
1,428,797
39,751
30,760
20,393
29,460
19,951
29,033
21,299
53,555
19,158
7,174
14,962
34,511
14,271
939,819
35,868
29,268
17,877
26,435
19,880
28,608
17,185
41,799
14,429
6,114
12,626
20,751
10,573
751,844
3,883
1,491
2,516
3,025
71
425
4,114
11,756
4,730
1,059
2,336
13,761
3,698
187,975
65
37
91
34
59
33
29
14
26
22
26
29
6
12
64
16
42
19
10
18
65
37
91
34
59
33
29
8
26
22
26
29
6
12
64
16
42
19
10
6
264,212
63,561
366,484
42,706
130,414
60,325
12,343
9,881
20,440
28,144
93,226
37,030
39,663
18,753
49,334
32,558
63,741
33,151
14,858
8,383
4,797
1,504
728
959
2,381
113
29
1,030
1,500
4,707
33
543
1,073
161
400
824
19
259,415
62,056
365,756
41,747
130,414
57,944
12,230
9,853
19,410
26,644
88,519
36,997
39,663
18,210
48,261
32,398
63,741
32,751
14,034
8,364
105,324
48,948
109,281
52,186
52,257
33,701
17,238
4,179
31,201
30,766
36,800
28,879
6,308
9,357
74,797
22,008
45,718
19,179
9,226
7,929
83,841
45,111
76,408
43,573
39,761
26,265
12,947
3,476
27,886
27,966
28,146
24,766
5,991
7,631
61,368
22,174
40,667
12,796
7,101
6,905
21,483
3,836
32,873
8,613
12,496
7,436
4,291
703
3,316
2,800
8,654
4,113
317
1,725
13,429
(166)
5,051
6,383
2,126
1,024

Calendar Year 2013
(In Thousand Pesos)
Region
Financial Condition
Municipalities
860
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
Naguilian
Palanan
Quezon
Quirino
Ramon
Reina Mercedes
Roxas
San Agustin
San Guillermo
San Isidro
San Manuel
San Mariano
San Mateo
San Pablo
Total No. of
Barangays
25
17
15
21
19
20
26
23
26
13
19
36
33
17
20
27
46
Sta. Maria
Sto. Tomas
Tumauini
Sub-Total
Nueva Viscaya
1 A. Castaneda
2 Ambaguio
3 Aritao
4 Bagabag
5 Bambang
6 Bayombong
7 Diadi
8 Dupax del Norte
9 Dupax del Sur
10 Kasibu
11 Kayapa
12 Quezon
13 Solano
14 Sta. Fe
15 Villaverde
1,055
6
8
22
17
25
25
19
15
19
30
30
12
22
16
9
Sub-Total
275
No. of Barangays
with FS
Assets
Liabilities
Financial Position
Equity
Income
Expenses
Net Income (Loss)
25
17
15
21
19
20
7
23
2
5
15
36
33
17
20
27
46
982
21,176
23,166
20,742
14,160
80,982
51,657
16,655
9,081
3,824
13,755
33,977
91,733
90,587
20,904
29,084
12,850
72,500
1,996,038
179
602
460
659
195
79
4
158
644
3,229
4,512
482
34
32,037
20,997
22,564
20,742
13,701
80,323
51,462
16,577
9,081
3,820
13,597
33,333
88,503
86,075
20,422
29,049
12,850
72,500
1,964,001
19,528
18,961
21,447
21,972
51,130
21,853
9,308
14,117
3,135
6,932
19,155
42,293
46,425
19,566
21,815
8,762
52,425
1,144,105
14,762
14,897
16,830
20,193
36,790
18,241
9,027
13,962
2,320
5,093
17,717
30,305
42,300
16,407
21,504
8,775
41,705
935,608
4,766
4,064
4,617
1,779
14,340
3,612
281
155
815
1,839
1,438
11,989
4,125
3,158
311
(13)
10,720
208,497
7
22
6
15,490
39,876
20,635
80,074
28,310
26,402
16,957
54,148
51,540
49,432
4,355
17,971
405,189
185
830
750
5,590
345
557
1,425
422
187
465
88
318
11,162
15,304
39,046
19,885
74,483
27,965
25,845
15,532
53,727
51,352
48,967
4,267
17,653
394,027
11,744
30,053
9,135
42,567
24,241
18,757
12,993
26,462
18,604
35,342
7,241
13,062
250,200
10,984
25,448
6,518
38,780
17,593
16,678
10,356
17,895
12,623
27,755
6,524
11,621
202,775
760
4,605
2,617
3,787
6,649
2,079
2,637
8,567
5,981
7,587
717
1,441
47,425
25
19
13
13
30
12
19
6
8
180

Calendar Year 2013
(In Thousand Pesos)
Region
Financial Condition
Municipalities
Quirino
1 Aglipay
2 Cabarroguis
3 Diffun
4 Maddela
5 Nagtipunan
6 Saguday
Total No. of
Barangays
25
17
33
32
16
9
Sub-Total
Regional Total
No. of Barangays
with FS
Assets
Liabilities
Financial Position
Equity
Income
Expenses
Net Income (Loss)
25
17
33
32
16
9
132
2,143
46,572
37,031
127,029
60,431
27,970
13,595
312,628
4,253,622
5,226
1,676
48,500
768
1,352
591
58,113
192,651
41,346
35,355
78,529
59,663
26,618
13,004
254,515
4,060,971
28,477
26,029
41,662
38,651
25,485
14,769
175,073
2,534,396
24,514
18,122
34,398
35,082
18,851
15,228
146,195
2,060,454
3,963
7,907
7,264
3,569
6,634
(459)
28,878
473,942
151
13
24
11
9
11
25
40
18
151
6,384
24,880
15,150
14,768
61,182
51,090
29,187
15,402
218,044
686
757
54
1,498
1,975
991
2,687
8,649
5,698
24,123
15,150
14,714
59,684
49,115
28,196
12,716
209,395
23,753
24,379
13,847
9,706
71,685
27,381
41,888
21,879
234,518
23,267
24,324
13,299
6,710
67,599
22,824
34,802
18,718
211,542
487
55
549
2,996
4,086
4,556
7,085
3,161
22,976
25
9
14
46
23
12
18
5
29
23
19
25
9
14
46
23
12
18
5
29
23
19
33,209
10,069
4,898
44,109
35,571
215,897
98,890
8,532
25,382
17,760
11,293
4,722
1,098
273
4,015
1,379
35,334
8,149
994
1,613
2,670
1,363
28,487
8,971
4,625
40,094
34,192
180,563
90,742
7,538
23,769
15,091
9,930
82,310
22,422
19,564
70,795
38,726
173,100
82,617
16,044
43,988
36,734
29,222
75,362
22,088
17,412
68,121
36,085
77,851
74,261
14,069
37,928
32,136
28,020
6,947
334
2,152
2,674
2,641
95,250
8,356
1,976
6,061
4,598
1,202
132
2,311
Region III
861
Aurora
1 Baler
2 Casiguran
3 Dilasag
4 Dinalungan
5 Dingalan
6 Dipaculao
7 Maria Aurora
8 San Luis
13
24
11
9
11
25
40
18
Sub-Total
Bataan
1
2
3
4
5
6
7
8
9
10
City of Balanga
Abucay
Bagac
Dinalupihan
Hermosa
Limay
Mariveles
Morong
Orani
Orion
Pilar

Calendar Year 2013
(In Thousand Pesos)
Region
Financial Condition
Municipalities
11 Samal
Total No. of
Barangays
14
Assets
Liabilities
Equity
Income
Expenses
Net Income (Loss)
862
14
237
12,093
517,703
1,929
63,539
10,164
454,165
24,445
639,967
21,385
504,717
3,060
135,250
569
51
59
26
16
9
27
19
14
14
29
8
14
26
16
13
11
22
14
19
19
36
49
34
24
569
36,005
202,156
65,465
33,177
9,025
25,957
40,403
13,888
19,797
30,171
43,184
54,251
20,243
55,994
107,154
5,901
17,870
6,870
26,826
17,672
33,149
65,817
52,177
139,607
1,122,759
1,247
12,849
2,675
1,313
1,750
3,276
698
669
1,143
747
500
4,965
2,834
3,297
5,394
174
1,328
188
3,637
429
1,879
36,816
4,686
840
93,334
34,759
189,308
62,790
31,863
7,275
22,681
39,705
13,220
18,655
29,423
42,684
49,286
17,408
52,697
101,760
5,727
16,542
6,682
23,189
17,243
31,270
29,001
47,491
138,767
1,029,426
132,540
198,438
121,111
33,602
35,393
77,264
58,178
34,722
33,780
60,993
22,580
53,876
66,389
96,770
73,337
30,251
42,432
26,003
56,098
50,348
70,461
91,801
56,734
118,095
1,641,198
129,596
135,712
115,932
28,549
34,345
76,760
57,536
33,254
32,650
60,334
15,735
47,272
56,389
93,137
71,777
30,570
40,754
25,365
54,701
49,097
61,510
90,991
51,547
101,996
1,495,511
2,944
62,726
5,179
5,053
1,048
504
642
1,467
1,130
659
6,845
6,603
10,001
3,633
1,560
(319)
1,678
638
1,397
1,252
8,951
809
5,187
16,099
145,687
89
23
20
38
37
89
23
19
38
37
132,420
34,891
22,508
89,160
63,469
10,845
1,999
2,124
5,369
702
121,575
32,892
20,384
83,791
62,768
186,610
54,985
26,766
82,052
53,336
165,003
52,467
24,999
67,485
39,812
21,607
2,518
1,767
14,566
13,525
Sub-Total
237
Bulacan
Malolos City
San Jose Del Monte City
Meycauyan City
1 Angat
2 Balagtas
3 Baliuag
4 Bocaue
5 Bulacan
6 Bustos
7 Calumpit
8 D.R. Trinidad
9 Guiguinto
10 Hagonoy
11 Marilao
12 Norzagaray
13 Obando
14 Pandi
15 Paombong
16 Plaridel
17 Pulilan
18 San Ildefonso
19 San Miguel
20 San Rafael
21 Sta. Maria
Sub-Total
51
59
26
16
9
27
19
14
14
29
8
14
26
16
13
11
22
14
19
19
36
49
34
24
Nueva Ecija
Cabanatuan City
Gapan City
Palayan City
San Jose City
Science City of Muoz
No. of Barangays
with FS
Financial Position

Calendar Year 2013
(In Thousand Pesos)
Region
Financial Condition
Municipalities
863
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
Aliaga
Bongabon
Cabiao
Carrangalan
Cuyapo
Gabaldon
General Mamerto Natividad
General Tinio
Guimba
Jaen
Laur
Licab
Llanera
Lupao
Nampicuan
Pantabangan
Pearanda
Quezon
Rizal
San Antonio
San Isidro
San Leonardo
Sta. Rosa
Sto. Domingo
Talavera
Talugtog
Zaragosa
Sub-Total
Pampanga
Angeles City
San Fernando City
Mabalacat City
1 Apalit
2 Arayat
3 Bacolor
Total No. of
Barangays
26
28
23
17
51
16
20
12
64
27
17
11
22
24
21
14
10
16
26
16
9
15
33
24
53
28
19
No. of Barangays
with FS
13
28
23
17
6
16
20
13
64
12
17
5
22
24
21
14
10
16
13
8
Assets
Liabilities
Financial Position
Equity
Income
Expenses
Net Income (Loss)
849
7
33
24
53
28
10
723
35,610
40,340
21,740
24,440
609
29,056
44,048
28,401
148,488
12,883
21,266
7,752
27,071
22,304
40,958
78,066
11,454
14,448
21,935
10,298
7,576
14,461
51,788
73,135
60,982
3,168
1,194,725
3,239
1,140
2,070
484
44
723
1,778
108
3,451
32
136
387
2,331
1,556
357
26,585
496
96
72
518
435
2,270
2,465
362
4,578
362
77,109
32,372
39,200
19,670
23,956
566
28,333
42,271
28,293
145,038
12,851
21,130
7,365
24,740
20,747
40,601
51,481
10,959
14,352
21,863
9,780
7,141
12,191
49,324
72,773
56,404
2,806
1,117,616
21,393
40,534
40,055
25,387
3,215
22,804
27,557
23,498
81,612
13,055
23,451
8,131
28,664
29,851
18,251
56,161
16,367
23,597
18,271
12,012
13,999
46,485
35,530
49,346
26,635
11,417
1,121,027
19,192
39,090
40,673
23,626
2,747
18,981
21,724
22,672
66,123
10,849
22,379
7,091
28,346
31,180
14,068
53,912
16,452
24,165
15,102
10,843
12,718
44,124
30,565
42,545
21,331
11,020
1,001,282
2,202
1,444
(617)
1,761
468
3,823
5,833
826
15,489
2,206
1,072
1,039
318
(1,329)
4,183
2,250
(85)
(569)
3,169
1,169
1,281
2,362
4,965
6,802
5,304
398
119,745
33
35
27
12
30
21
33
26
27
12
30
13
198,582
69,970
63,564
14,503
4,444
11,814
20,305
11,241
154
872
789
178,276
58,729
63,410
13,631
4,444
11,025
191,593
112,440
117,015
48,183
67,579
20,755
173,401
109,237
112,209
47,193
67,947
22,761
18,191
3,203
4,805
990
(368)
(2,006)

Calendar Year 2013
(In Thousand Pesos)
Region
Financial Condition
Municipalities
864
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
Candaba
Florida Blanca
Guagua
Lubao
Macabebe
Magalang
Masantol
Mexico
Minalin
Porac
San Luis
San Simon
Sasmuan
Sta. Ana
Sta. Rita
Sto. Tomas
33
33
31
44
25
27
26
43
15
29
17
14
12
14
10
7
Sub-Total
Tarlac
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
Tarlac City
Anao
Bamban
Camiling
Capaz
Concepcion
Gerona
La Paz
Mayantoc
Moncada
Paniqui
Pura
Ramos
San Clemente
San Jose
San Manuel
Sta. Ignacia
Total No. of
Barangays
No. of Barangays
with FS
Assets
Liabilities
Financial Position
Equity
Income
Expenses
Net Income (Loss)
538
33
33
31
31
25
27
26
43
15
29
17
14
12
14
10
7
508
1,177
25,478
16,229
17,978
10,170
21,087
16,420
41,125
3,007
65,256
18,674
3,460
7,196
5,979
7,283
2,120
625,515
2,142
4,437
1,413
1,523
73
2,811
130
54
813
535
34
47,327
1,177
23,336
11,792
16,565
10,170
19,564
16,347
38,314
3,007
65,126
18,620
3,460
7,196
5,166
6,748
2,086
578,188
59,212
71,455
64,044
47,994
41,344
59,221
35,641
84,906
26,694
84,569
29,384
28,107
19,430
27,840
19,725
19,340
1,276,471
59,631
53,053
62,215
46,633
41,210
57,396
35,485
84,628
26,792
74,038
26,176
28,074
20,455
25,744
16,998
18,851
1,210,128
(419)
18,402
1,829
1,361
135
1,825
156
278
(98)
10,531
3,208
34
(1,025)
2,096
2,727
489
66,343
76
18
15
61
20
45
44
21
24
37
35
16
9
12
13
15
24
41
18
15
61
20
45
44
21
24
20
35
16
9
12
13
15
24
92,714
27,009
14,361
161,602
43,348
54,030
29,219
22,514
20,300
24,781
62,916
16,077
12,090
18,884
14,409
16,553
21,873
4,340
709
998
4,839
3,907
100
2,933
147
341
5,013
191
91
2,412
347
317
149
943
88,374
26,300
13,363
156,763
39,441
53,930
26,285
22,367
19,959
19,768
62,725
15,986
9,678
18,537
14,093
16,404
20,930
75,607
15,480
19,043
81,081
55,551
83,247
59,936
15,713
32,946
21,459
60,784
21,240
13,163
12,493
21,130
18,866
33,568
52,500
13,366
19,810
48,697
51,153
69,321
60,529
13,021
23,841
21,798
49,021
17,226
10,170
8,616
19,576
18,256
32,567
23,107
2,114
(767)
32,384
4,398
13,927
(593)
2,692
9,105
(340)
11,764
4,014
2,993
3,878
1,554
610
1,001

Calendar Year 2013
(In Thousand Pesos)
Region
Financial Condition
Municipalities
17 Victoria
Total No. of
Barangays
26
Sub-Total
865
Zambales
Olongapo City
1 Botolan
2 Cabangan
3 Candelaria
4 Castillejos
5 Iba
6 Masinloc
7 Palauig
8 San Antonio
9 San Felipe
10 San Marcelino
11 San Narciso
12 Sta. Cruz
13 Subic
Assets
Liabilities
Equity
Income
Expenses
Net Income (Loss)
26
459
38,615
691,294
3,179
30,957
35,435
660,337
38,436
679,744
37,991
567,459
444
112,285
247
3,102
17
31
22
16
14
14
13
19
14
11
18
17
25
16
247
2,894
101,167
25,773
17,731
9,140
19,233
5,598
103,852
20,627
15,139
4,496
30,212
27,566
82,064
24,041
486,639
4,856,680
22,936
633
477
125
12
459
957
1,797
377
763
741
746
5,267
2,583
37,873
358,789
78,231
25,140
17,254
9,015
19,221
5,140
102,895
18,830
14,762
3,733
29,471
26,820
76,796
21,458
448,766
4,497,892
114,642
33,200
26,632
11,718
32,944
29,984
67,360
24,875
24,977
16,397
26,160
24,546
48,426
48,763
530,623
6,123,549
107,276
32,118
19,658
10,756
29,195
29,895
31,815
25,731
22,604
16,531
26,990
20,267
33,245
46,024
452,105
5,442,744
7,365
1,082
6,974
962
3,749
88
35,545
(856)
2,374
(134)
(829)
4,279
15,181
2,740
78,519
680,805
105
72
48
21
19
48
13
40
40
25
21
105
72
48
21
19
44
13
40
40
25
21
342,923
244,119
192,198
54,832
19,185
42,042
21,052
60,913
25,850
33,089
52,142
9,235
50
13,626
306
65
2,153
64
1,712
4,870
1,202
3,674
333,688
244,069
178,572
54,526
19,120
39,889
20,988
59,201
20,980
31,887
48,468
285,605
198,245
148,549
27,465
22,463
61,545
17,398
69,635
60,448
39,099
25,650
242,640
164,798
129,591
21,767
18,637
52,143
15,317
63,059
51,172
37,609
20,251
42,965
33,447
18,958
5,698
3,826
9,402
2,081
6,576
9,276
1,490
5,399
511
17
31
22
16
14
14
13
19
14
11
18
17
25
16
Sub-Total
Regional Total
No. of Barangays
with FS
Financial Position
Region IV - A
Batangas
1
2
3
4
5
6
7
8
Batangas City
Lipa City
Tanauan City
Agoncillo
Alitagtag
Balayan
Balete
Bauan
Calaca
Calatagan
Cuenca

Calendar Year 2013
(In Thousand Pesos)
Region
Financial Condition
Municipalities
866
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
Ibaan
Laurel
Lemery
Lian
Lobo
Mabini
Malvar
Mataas Na Kahoy
Nasugbu
Padre Garcia
Rosario
San Jose
San Juan
San Luis
San Nicolas
San Pascual
Sta. Teresita
Sto. Tomas
Taal
Talisay
Taysan
Tingloy
Tuy
26
21
46
19
26
34
15
16
42
18
48
33
42
26
18
29
17
30
42
21
20
15
22
Sub-Total
Cavite
1
2
3
4
Bacoor City
Cavite City
Dasmarias City
Imus City
Trece Martirez City
Tagaytay City
Alfonso
Amadeo
Carmona
Gen. E Aguinaldo
Total No. of
Barangays
1,078
73
84
75
97
13
34
32
26
14
14
No. of Barangays
with FS
Assets
Liabilities
Financial Position
Equity
Income
Expenses
Net Income (Loss)
26
21
46
19
26
34
15
16
42
18
48
33
42
26
18
29
17
30
42
17
20
15
22
1,070
48,969
38,230
80,321
17,229
24,471
49,308
60,195
28,035
78,404
65,880
70,477
125,244
81,377
34,516
27,171
73,397
18,864
155,456
53,802
10,928
34,471
21,960
27,838
2,314,890
2,863
1,850
4,763
1,861
1,280
1,096
903
168
2,365
144
2,713
3,787
2,692
123
3,130
1,790
10,115
2,862
1,009
683
140
1,657
84,951
46,106
36,381
75,558
15,369
23,191
48,213
59,291
27,867
76,039
65,880
70,332
122,531
77,590
31,824
27,048
70,268
17,074
145,341
50,940
9,919
33,788
21,821
26,181
2,229,939
35,789
29,594
61,522
31,615
31,212
44,777
42,087
22,884
96,206
30,130
76,729
65,864
65,095
30,647
19,560
32,889
17,705
105,786
49,062
26,704
31,873
15,842
31,562
1,951,234
28,707
22,335
50,803
27,921
24,997
37,971
33,487
18,216
78,404
29,535
60,414
34,263
54,054
23,676
13,651
23,535
16,396
83,952
43,299
26,464
28,692
13,150
30,464
1,621,370
7,081
7,260
10,719
3,695
6,214
6,806
8,600
4,669
17,801
595
16,315
31,600
11,041
6,970
5,909
9,354
1,309
21,834
5,763
240
3,181
2,692
1,098
329,864
73
84
75
97
265,092
158,493
711,982
90,263
150,871
43,229
31,996
64,674
10,662
7,276
4,498
27,450
14,450
979
481
593
636
16
257,816
153,995
684,532
75,813
149,892
42,748
31,403
64,038
10,646
276,304
104,202
295,747
205,514
115,290
44,278
30,518
60,273
16,749
248,893
90,592
225,856
201,060
116,841
42,203
26,932
49,680
15,975
27,411
13,611
69,891
4,454
(1,552)
2,075
3,586
10,593
774
34
32
26
14
14

Calendar Year 2013
(In Thousand Pesos)
Region
Financial Condition
Municipalities
5
6
7
8
9
10
11
12
13
14
15
16
17
Gen. Alvarez
Gen. Trias
Indang
Kawit
Magallanes
Maragondon
Mendez-Nunez
Naic
Noveleta
Rosario
Silang
Tanza
Ternate
27
33
36
23
16
27
24
30
16
20
64
41
10
Sub-Total
867
Laguna
Bian City
Cabuyao City
Calamba City
San Pablo City
Santa Rosa City
1 Alaminos
2 Bay
3 Calauan
4 Cavinti
5 Famy
6 Kalayaan
7 Liliw
8 Los Baos
9 Luisiana
10 Lumban
11 Mabitac
12 Magdalena
13 Majayjay
14 Nagcarlan
15 Paete
Total No. of
Barangays
829
24
18
54
80
18
15
15
17
19
20
3
33
14
23
16
15
24
40
52
9
No. of Barangays
with FS
Assets
Liabilities
Financial Position
Equity
Income
Expenses
Net Income (Loss)
27
33
36
23
16
27
24
30
16
20
64
41
10
816
83,916
90,073
28,311
43,966
14,486
37,272
23,613
74,504
20,320
77,550
126,850
72,279
14,330
2,234,733
578
1,105
1,237
930
795
3,165
554
1,772
558
917
17,067
1,498
256
86,813
83,338
88,968
27,073
43,036
13,691
34,107
23,060
72,732
19,762
76,633
109,783
70,780
14,073
2,147,920
75,280
131,363
47,950
48,993
18,762
31,685
27,432
62,172
27,435
49,206
143,141
105,796
16,812
1,934,901
68,820
124,984
43,865
44,463
17,300
28,488
26,649
51,276
26,165
38,933
142,253
98,049
14,936
1,744,214
6,460
6,379
4,085
4,529
1,462
3,197
783
10,895
1,270
10,273
888
7,747
1,877
190,687
15
36,065
210,428
123,589
36,065
55,571
-
1,481
17,618
6,928
1,481
4,712
-
34,584
192,810
116,661
34,584
50,859
-
35,714
338,565
244,575
35,714
57,383
-
37,970
325,683
211,216
37,970
51,174
-
(2,257)
12,882
33,360
(2,257)
6,209
-
54
18
15
52

Calendar Year 2013
(In Thousand Pesos)
Region
Financial Condition
Municipalities
16
17
18
19
20
21
22
23
24
25
Pagsanjan
Pakil
Pangil
Pila
Rizal
San Pedro
Sta. Cruz
Sta. Maria
Siniloan
Victoria
No. of Barangays
with FS
16
13
8
17
11
20
26
25
20
9
Sub-Total
868
Quezon
Lucena City
Tayabas City
1 Agdanganan
2 Alabat
3 Atimonan
4 Buenavista
5 Burdeous
6 Calauag
7 Candelaria
8 Catanauan
9 Dolores
10 Gen. Luna
11 Gen. Nakar
12 Guinayangan
13 Gumaca
14 Infanta
15 Jomalig
16 Lopez
17 Lucban
18 Macaleleon
19 Mauban
20 Mulanay
21 Padre Burgos
Total No. of
Barangays
674
33
66
12
19
42
37
14
81
25
46
16
27
19
54
59
36
5
95
32
30
40
28
22
154
Assets
Liabilities
461,718
Financial Position
Equity
32,220
Income
429,498
Expenses
711,952
Net Income (Loss)
664,014
47,938

Calendar Year 2013
(In Thousand Pesos)
Region
Financial Condition
Municipalities
869
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
Pagbilao
Panulukan
Patnanungan
Perez
Pitogo
Plaridel
Polilio
Quezon
Real
Sampaloc
San Andres
San Antonio
San Francisco
San Narciso
Sariaya
Tagkawayan
Tiaong
Unisan
1
2
3
4
5
6
7
8
9
10
11
12
13
No. of Barangays
with FS
27
12
6
14
39
9
20
24
17
14
7
20
16
24
43
45
31
36
Sub-Total
Rizal
Total No. of
Barangays
Antipolo City
Angono
Baras
Binangonan
Cainta
Cardona
Jala-Jala
Morong
Pililia
Rodriguez
San Mateo
Tanay
Taytay
Teresa
16
10
10
40
7
18
11
8
9
11
15
19
5
9
Sub-Total
1,242
188
16
10
7
18
8
1
9
69
Assets
Liabilities
-
143,485
70,900
8,224
13,175
15,194
9,882
18,715
279,576
Financial Position
Equity
29,631
10,548
256
515
1,087
74
6,011
48,123
Income
-
113,854
60,351
7,969
12,660
14,107
9,808
12,704
231,453
Expenses
-
349,370
63,869
20,873
31,919
26,738
13,345
31,435
537,550
Net Income (Loss)

-
343,603
47,669
18,697
30,924
25,985
12,812
32,701
512,392
5,768
16,200
2,176
994
753
533
(1,266)
25,158

Calendar Year 2013
(In Thousand Pesos)
Region
Financial Condition
Municipalities
Regional Total
Financial Position
Total No. of
Barangays
No. of Barangays
with FS
4,011
2,109
5,290,916
252,106
5,038,810
5,135,636
4,541,990
593,646
61
15
25
37
55
25
61
15
25
37
55
25
218
107,667
38,115
38,066
85,335
135,103
36,528
440,815
9,497
1,797
1,625
3,974
3,195
449
20,536
98,170
36,318
36,441
81,361
131,909
36,080
420,278
58,660
18,326
29,073
36,624
58,077
27,899
228,659
47,117
12,573
25,086
25,583
41,692
21,008
173,059
11,543
5,753
3,987
11,041
16,385
6,891
55,600
4
7
9
8
12
2,237
9,740
9,111
6,644
21,631
38,797
33,925
54,325
18,280
14,873
209,564
456
10
970
717
960
2
117
3,067
493
681
7,472
1,781
9,730
8,141
5,928
20,671
38,795
33,808
51,258
17,787
14,192
202,092
8,151
15,861
10,922
8,603
20,473
13,686
19,444
45,501
44,172
26,385
213,196
7,547
15,210
10,083
7,490
19,381
10,748
16,598
40,214
44,930
19,850
192,051
604
650
838
1,113
1,091
2,938
2,846
5,288
(758)
6,535
21,145
241,364
60,569
224,529
5,764
0
5,410
235,600
60,569
219,119
87,921
30,293
68,973
66,323
22,248
50,894
21,598
8,045
18,079
Assets
Liabilities
Equity
Income
Expenses
Net Income (Loss)
Region IV - B
Marinduque
1 Boac
2 Buenavista
3 Gasan
4 Mogpog
5 Santa Cruz
6 Torrijos
Sub-Total
870
Occidental Mindoro
1 Abra de Ilog
2 Calintaan
3 Looc
4 Lubang
5 Magsaysay
6 Mamburao
7 Paluan
8 Rizal
9 Sablayan
10 San Jose
11 Sta. Cruz
9
7
9
16
12
15
12
11
22
38
11
Sub-Total
Oriental Mindoro
Calapan City
1 Baco
2 Bansud
3 Bongabong
4 Bulalacao
5 Gloria
6 Mansalay
7 Naujan
218
162
62
27
13
36
15
27
17
70
12
10
22
22
11
117
56
26
70

Calendar Year 2013
(In Thousand Pesos)
Region
Financial Condition
Municipalities
8
9
10
11
12
13
14
Pinamalayan
Pola
Puerto Galera
Roxas
San Teodoro
Socorro
Victoria
Total No. of
Barangays
37
23
13
20
8
26
32
Sub-Total
871
Palawan
Puerto Princesa City
1 Aborlan
2 Agutaya
3 Araceli
4 Balabac
5 Bataraza
6 Brookespoint
7 Busuanga
8 Cagayancillo
9 Coron
10 Culion
11 Cuyo
12 Dumaran
13 El Nido
14 Espaola
15 Kalayaan
16 Linapacan
17 Magsaysay
18 Narra
19 Quezon
20 Rizal
21 Roxas
22 San Vicente
23 Taytay
426
66
19
10
13
20
22
18
14
12
23
14
17
16
18
9
1
10
11
23
14
11
31
10
31
Sub-Total
433
No. of Barangays
with FS
37
11
8
26
32
266
39
17
2
7
19
18
23
13
5
6
1
10
12
9
4
12
197
Assets
Liabilities
Financial Position
Equity
Income
Expenses
Net Income (Loss)
156,387
55,623
18,110
40,753
41,312
838,647
717
2,171
1,330
1,911
2,099
19,401
155,670
53,452
16,780
38,843
39,213
819,246
55,333
20,927
11,201
32,907
38,814
346,368
46,398
18,132
8,811
25,099
31,276
269,180
8,935
2,795
2,390
7,808
7,537
77,188
83,225
34,501
8,811
4,822
34,707
24,288
53,421
17,581
3,066
7,409
1,278
15,911
24,529
5,599
5,779
25,491
350,417
14,342
3,114
550
351
1,843
1,879
4,068
920
2
87
43
1,162
1,200
34
(15)
0
29,580
68,883
31,387
8,261
4,472
32,863
22,409
49,353
16,661
3,064
7,322
1,235
14,749
23,329
5,565
5,793
25,490
320,837
73,832
23,908
3,578
7,635
27,326
36,587
35,635
15,893
1,831
8,457
1,179
13,635
23,802
10,660
8,990
22,477
315,426
64,923
21,087
2,746
7,476
22,520
29,978
31,637
16,508
1,278
6,036
945
12,679
20,991
10,442
8,192
13,420
270,860
8,909
2,821
832
159
4,806
6,609
3,998
(615)
552
2,422
233
956
2,810
218
798
9,057
44,566

Calendar Year 2013
(In Thousand Pesos)
Region
Financial Condition
Municipalities
872
Romblon
1 Alcantara
2 Banton
3 Cajidiocan
4 Calatrava
5 Concepcion
6 Corcuera
7 Ferrol
8 Looc
9 Magdiwang
10 Odiongan
11 Romblon
12 San Agustin
13 San Andres
14 San Fernando
15 San Jose
16 Sta. Fe
17 Sta. Maria
Total No. of
Barangays
12
17
14
7
9
15
6
12
9
25
31
15
13
12
5
11
6
Sub-Total
Regional Total
219
1,458
No. of Barangays
with FS
12
17
14
7
6
6
9
5
29
15
6
126
924
Assets
Liabilities
Financial Position
Equity
Income
Expenses
Net Income (Loss)
15,371
16,004
26,138
11,657
7,708
61,507
15,522
9,695
65,557
12,398
10,356
251,913
2,091,357
67
22
399
124
935
1,479
92
110
877
980
648
5,731
82,721
15,305
15,982
25,739
11,533
6,773
60,028
15,431
9,584
64,680
11,418
9,708
246,182
2,008,636
13,601
12,685
16,821
8,341
6,447
44,294
10,819
7,367
31,220
17,998
6,795
176,387
1,280,036
13,089
9,738
15,171
7,148
6,173
38,231
9,006
6,850
27,254
16,139
5,793
154,592
1,059,742
512
2,947
1,650
1,193
274
6,063
1,813
517
3,967
1,859
1,002
21,795
220,294
317,647
17,560
3,901
28,480
627
3,487
-
28,246
1,591
433
1,398
184
93
-
289,401
15,969
3,468
27,082
443
3,394
-
124,497
11,077
3,837
14,199
3,490
5,158
-
95,389
8,786
3,475
10,030
3,530
4,902
-
29,107
2,292
361
4,169
(40)
257
-
Region V
Albay
1
2
3
4
5
6
7
8
Legazpi City
Ligao City
Tabaco City
Bacacay
Camalig
Daraga
Guinobatan
Jovellar
Libon
Malilipot
Malinao
70
55
47
56
50
54
44
23
47
18
29
70
8
4
10
4
4

Calendar Year 2013
(In Thousand Pesos)
Region
Financial Condition
Municipalities
9
10
11
12
13
14
15
Manito
Oas
Pio Duran
Polangui
Rapu-Rapu
Sto. Domingo
Tiwi
15
53
33
44
34
23
25
Sub-Total
873
Camarines Norte
1 Basud
2 Capalonga
3 Daet
4 Jose Panganiban
5 Labo
6 Mercedes
7 Paracale
8 San Lorenzo Ruiz
9 San Vicente
10 Santa Elena
11 Talisay
12 Vinzons
720
29
22
25
27
52
26
27
12
9
19
15
19
Sub-Total
Camarines Sur
Iriga City
Naga City
1 Baao
2 Balatan
3 Bato
4 Bombon
5 Buhi
6 Bula
7 Cabusao
8 Calabanga
9 Camaligan
Total No. of
Barangays
No. of Barangays
with FS
53
34
21
208
Assets
Liabilities
Income
Expenses
Net Income (Loss)
1,164
1,249
5,975
40,334
33,747
92,518
58,278
524,300
57,416
55,837
25,388
300,899
50,083
28,075
19,214
223,484
7,333
27,762
6,174
77,415
1,073
3,814
7
817
5,711
18,105
46,234
1,990
13,366
79,696
17,635
25,533
2,937
7,529
53,634
14,756
17,711
2,602
5,682
40,750
2,879
7,822
336
1,847
12,884
2,154
24,855
2,617
1,987
866
2,632
2,784
829
1,909
663
253
105,332
111,745
52,569
18,518
32,228
12,431
27,809
70,174
6,503
28,378
12,306
68,517
112,712
40,194
21,267
38,430
10,923
50,487
48,509
12,402
61,777
18,733
61,810
96,437
32,134
18,964
37,981
9,194
49,928
41,074
11,570
60,014
16,782
6,706
16,275
8,060
2,303
450
1,730
559
7,435
831
1,763
1,951
282
36
36
27
30
17
33
8
38
33
9
48
13
36
27
30
17
33
8
38
32
9
48
13
107,486
136,601
55,186
20,505
33,095
15,064
30,592
71,003
8,412
29,041
12,559
3
6
Equity
34,911
93,767
64,252
564,633
19,178
50,048
1,997
14,184
85,407
9
18
Financial Position

Calendar Year 2013
(In Thousand Pesos)
Region
Financial Condition
Municipalities
874
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
Canaman
Caramoan
Del Gallego
Gainza
Garchitorena
Goa
Lagonoy
Libmanan
Lupi
Magarao
Milaor
Minalabac
Nabua
Ocampo
Pamplona
Pasacao
Pili
Presentacion
Ragay
Sagnay
San Fernando
San Jose
Sipocot
Siruma
Tigaon
Tinambac
24
49
32
8
23
34
38
75
38
15
20
25
42
25
17
19
26
18
38
19
22
29
46
22
23
44
Sub-Total
Catanduanes
1 Bagamanoc
2 Baras
3 Bato
4 Caramoan
5 Gigmoto
6 Pandan
7 Panganiban
Total No. of
Barangays
1,063
18
29
27
27
9
26
23
No. of Barangays
with FS
49
14
8
23
32
33
75
38
14
20
25
42
17
19
26
18
38
19
22
17
46
23
44
953
Assets
Liabilities
74,511
14,597
5,101
21,142
29,744
44,185
133,884
101,950
6,787
38,736
33,497
30,061
16,923
27,161
700,868
20,275
57,765
20,536
33,749
20,140
66,872
41,476
129,310
2,188,815
Financial Position
Equity
2,245
1,127
304
5,155
1,927
1,352
13,387
3,986
1,183
407
1,872
6,938
2,091
1,403
48,954
9,931
11,231
971
3,370
2,749
9,291
5,579
6,489
183,491
Income
72,265
13,470
4,798
15,987
27,817
42,833
120,496
97,965
5,604
38,329
31,625
23,123
14,833
25,758
651,914
10,343
46,535
19,566
30,379
17,391
57,581
35,897
122,821
2,005,324
Expenses
46,781
6,229
9,007
23,535
40,934
38,341
149,002
35,219
18,683
23,567
33,736
56,575
24,237
29,424
50,341
8,254
44,532
23,370
27,863
19,078
57,448
32,465
105,607
1,388,179
Net Income (Loss)
42,583
4,582
7,668
20,357
31,594
31,791
124,357
36,609
18,459
20,314
32,227
50,750
23,836
23,610
35,870
8,430
44,375
19,304
19,637
16,415
48,427
25,382
79,035
1,201,498
4,198
1,647
1,340
3,178
9,340
6,550
24,645
(1,390)
224
3,253
1,510
5,825
401
5,815
14,470
(176)
156
4,066
8,227
2,662
9,021
7,084
26,572
186,681

Calendar Year 2013
(In Thousand Pesos)
Region
Financial Condition
Municipalities
8
9
10
11
San Andres
San Miguel
Viga
Virac
38
24
31
63
Sub-Total
875
Masbate
Masbate City
1 Aroroy
2 Baleno
3 Balud
4 Batuan
5 Cataingan
6 Cawayan
7 Claveria
8 Dimasalang
9 Esperanza
10 Mandaon
11 Milagros
12 Mobo
13 Monreal
14 Palanas
15 Pio V. Corpuz
16 Placer
17 San Fernando
18 San Jacinto
19 San Pascual
20 Uson
Sub-Total
Sorsogon
Sorsogon City
1 Barcelona
2 Bulan
3 Bulusan
4 Casiguran
Total No. of
Barangays
No. of Barangays
with FS
Assets
Liabilities
Financial Position
Equity
Income
Expenses
Net Income (Loss)
30,105
30,105
559
559
29,546
29,546
26,983
26,983
26,081
26,081
902
902
550
9
22
15
344
19,272
224,705
69,513
102,315
138,468
38,208
17,451
67,388
84,194
71,019
30,744
10,011
57,237
28,384
45,831
29,740
1,034,478
3,685
3,120
2,153
3,779
434
92
2,005
449
921
220
81
9,947
1,833
1,175
420
30,314
15,586
221,585
69,513
100,163
134,690
37,773
17,358
65,382
83,745
70,098
30,523
9,930
47,290
26,551
44,656
29,320
1,004,164
5,290
80,438
23,855
41,042
42,668
22,504
18,780
26,509
36,819
35,985
12,018
5,821
33,048
10,035
30,481
17,783
443,076
4,012
51,576
16,042
30,530
34,991
16,715
18,333
19,198
29,532
28,620
9,689
4,514
28,576
6,172
26,827
15,070
340,396
1,278
28,862
7,813
10,512
7,677
5,789
447
7,311
7,287
7,366
2,329
1,308
4,472
3,863
3,654
2,713
102,680
64
25
63
24
25
55
25
43
24
25
123,569
26,604
48,344
25,598
31,298
2,936
1,199
1,484
853
3,424
120,634
25,404
46,860
24,745
27,874
86,375
23,394
48,288
22,861
26,117
72,735
19,214
41,084
21,713
20,532
13,640
4,180
7,204
1,148
5,585
31
315
31
30
41
24
32
14
36
37
22
20
20
26
27
29
11
24
18
35
26
21
22
35
3
41
24
36
34
20
19
23
27
29
11
5
26

Calendar Year 2013
(In Thousand Pesos)
Region
Financial Condition
Municipalities
5
6
7
8
9
10
11
12
13
14
Castila
Donsol
Gubat
Irosin
Juban
Magallanes
Matnog
Pilar
Prieto Diaz
Santa Magdalena
Total No. of
Barangays
34
51
42
28
25
34
40
49
23
14
Sub-Total
Regional Total
541
3,471
No. of Barangays
with FS
Assets
Liabilities
Financial Position
Equity
Income
Expenses
Net Income (Loss)
876
24
51
41
28
25
34
40
49
23
14
501
2,073
4,988
45,409
46,913
49,580
19,454
53,237
24,479
42,567
34,145
21,943
598,127
4,501,565
207
3,482
2,855
3,958
695
1,324
2,368
5,475
958
560
31,779
292,188
4,781
41,927
44,058
45,621
18,758
51,913
22,111
37,092
33,187
21,383
566,348
4,209,377
28,663
51,217
55,131
33,496
27,524
34,220
38,090
56,961
23,096
16,170
571,605
2,784,375
24,243
40,927
43,149
29,633
24,300
30,469
35,141
53,174
18,341
14,344
488,999
2,321,208
4,420
10,290
11,982
3,863
3,224
3,752
2,948
3,787
4,756
1,826
82,606
463,168
13
10
30
20
15
35
16
12
24
25
18
17
23
20
26,343
28,352
64,120
12,581
15,908
112,678
88,722
14,736
40,713
30,966
24,709
98,659
58,749
40,446
42,314
27,515
727,510
437
1,281
5,404
(61)
1,497
1,816
6,686
61
1,789
728
12,463
732
106
3,222
154
36,315
25,906
27,071
58,715
12,642
14,412
110,862
82,036
14,674
38,924
30,239
24,709
86,196
58,017
40,340
39,091
27,361
691,195
17,949
20,442
31,111
6,265
9,153
39,895
43,463
13,470
25,567
22,571
22,712
59,667
23,564
25,335
22,239
17,833
401,236
18,814
15,352
28,967
5,365
7,066
32,774
33,030
12,765
21,916
21,839
21,543
36,054
20,508
22,255
20,532
15,911
334,690
(865)
5,090
2,144
901
2,088
7,121
10,433
705
3,651
732
1,169
23,612
3,056
3,080
1,707
1,923
66,546
Region VI
Aklan
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
Altavas
Balete
Banga
Batan
Buruanga
Ibajay
Kalibo
Lezo
Libacao
Madalag
Makato
Malay
Malinao
Nabas
New Washington
Numancia
Tangalan
14
10
30
20
15
35
16
12
24
25
18
17
23
20
16
17
15
Sub-Total
327
17
15
310

Calendar Year 2013
(In Thousand Pesos)
Region
Financial Condition
Municipalities
877
Antique
1 Anini-y
2 Barbaza
3 Belison
4 Bugasong
5 Caluya
6 Culasi
7 Hamtic
8 Laua-an
9 Libertad
10 Pandan
11 Patnanongan
12 San Jose de Bautista
13 San Remegio
14 Sebaste
15 Sibalom
16 Tibiao
17 Tobias Fornier
18 Valderrama
Sub-Total
Capiz
1
2
3
4
5
6
7
8
9
10
11
12
13
Roxas City
Cuartero
Dao
Dumalag
Dumarao
Ivisan
Jamindan
Maayon
Mambusao
Panay
Panitan
Pilar
Pontevedra
Pres. Roxas
Total No. of
Barangays
No. of Barangays
with FS
23
39
11
27
18
44
47
40
19
34
36
28
45
10
76
21
50
22
23
39
11
27
18
44
47
40
19
34
36
590
47
22
20
19
33
15
30
32
26
42
26
24
26
22
Assets
Liabilities
Financial Position
Equity
Income
Expenses
Net Income (Loss)
519
14,162
20,677
20,432
29,095
20,720
26,802
48,929
30,834
9,901
37,263
67,751
39,694
6,182
149,971
40,202
562,615
595
2,421
331
2,273
203
1,646
2,472
516
220
4,131
4,873
1,742
681
3,709
20,101
45,914
13,567
18,256
20,101
26,822
20,517
25,155
46,457
30,318
9,681
33,133
62,878
37,953
5,502
146,262
20,101
516,701
20,888
23,550
12,346
19,460
10,077
13,235
47,068
35,136
17,989
31,941
36,088
39,595
7,274
70,507
43,461
428,615
19,382
23,137
9,051
17,982
6,855
9,924
42,921
36,537
17,786
32,113
32,780
38,686
5,834
62,641
28,621
384,250
1,506
413
3,294
1,478
3,222
3,311
4,147
(1,401)
203
(172)
3,308
909
1,441
7,866
14,840
44,365
42
19
20
19
21
15
30
29
26
30
23
24
26
22
179,355
19,296
7,709
23,041
16,509
13,474
7,727
28,939
35,613
39,962
33,120
31,740
59,853
36,627
5,080
518
84
1,712
395
47
66
394
2,223
397
942
9
882
691
174,275
18,778
7,626
21,329
16,114
13,427
7,661
28,545
33,391
39,565
32,178
31,731
58,971
35,936
88,679
20,443
24,580
22,768
23,542
19,462
31,971
31,525
30,589
29,742
28,025
31,003
35,136
25,547
76,955
18,892
22,757
20,005
21,397
19,067
31,216
31,567
25,115
26,266
25,960
25,744
32,340
21,050
11,724
1,551
1,823
2,763
2,145
395
755
(42)
5,474
3,476
2,065
5,259
2,795
4,497
45
10
76
50

Calendar Year 2013
(In Thousand Pesos)
Region
Financial Condition
Municipalities
14 Sapian
15 Sigma
16 Tapaz
10
21
58
Sub-Total
Guimaras
1 Buenavista
2 Jordan
3 Nueva Valencia
4 San Lorenzo
5 Sibunag
Sub-Total
878
Iloilo
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
Iloilo City
Passi City
Ajuy
Alimodian
Anilao
Badiangan
Balasan
Banate
Barotac Nuevo
Barotac Viejo
Batad
Bingawan
Cabatuan
Calinog
Carles
Concepcion
Dingle
Dueas
Dumangas
Estancia
Guimbal
Igbaras
Total No. of
Barangays
No. of Barangays
with FS
Assets
Liabilities
Financial Position
Equity
Income
Expenses
Net Income (Loss)
10
21
14
391
6,945
28,228
8,277
576,415
36
123
227
13,826
6,908
28,105
8,049
562,589
15,416
24,744
13,086
496,259
14,912
25,284
11,646
450,175
504
(540)
1,441
46,084
36
14
22
12
14
17
14
22
12
98
65
32,862
21,111
67,948
14,921
136,843
2,305
208
2,027
4,581
9,121
30,557
20,903
65,922
10,340
127,722
19,415
24,096
26,897
14,878
85,287
17,088
21,677
20,875
14,156
73,797
2,327
2,419
6,022
722
11,490
180
51
34
51
21
31
23
18
29
26
24
14
68
59
33
25
33
47
45
25
33
46
46
51
247,741
50,351
34,805
3,504
20,156
41,574
10,906
9,684
110,876
40,095
2,017
45,243
29,299
122,955
12,248
52,940
32,538
12,196
1,979
1,668
15
1,646
1,715
183
(1)
1,036
868
38
466
1,810
4,942
6
471
541
235,545
48,372
33,136
3,489
18,510
39,859
10,724
9,685
109,840
39,228
1,980
44,777
27,488
118,013
12,241
52,469
31,996
87,205
20,609
22,816
5,708
22,449
32,189
8,845
9,576
58,847
37,123
2,099
35,817
17,356
53,729
10,757
34,675
12,281
83,472
17,280
21,076
5,239
22,390
30,958
7,343
8,708
52,602
38,991
2,112
27,855
15,830
47,871
9,956
30,620
7,442
3,732
3,328
1,740
469
59
1,230
1,501
868
6,245
(1,868)
(13)
7,962
1,526
5,857
801
4,055
4,839
473
24
5
18
26
9
11
66
36
2
25
16
45
9
33
13

Calendar Year 2013
(In Thousand Pesos)
Region
Financial Condition
Municipalities
879
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
Janiuay
Lambunao
Leganes
Lemery
Leon
Maasin
Miag-ao
Mina
New Lucena
Oton
Pavia
Pototan
San Dionisio
San Enrique
San Joaquin
San Miguel
San Rafael
Sara
Sta. Barbara
Tigbauan
Tubungan
Zarraga
60
73
18
31
85
50
119
22
21
37
18
50
29
28
85
24
9
60
60
52
48
24
Sub-Total
Negros Occidental
Bacolod City
Bago City
Cadiz City
Escalante City
Himamaylan City
Kabankalan City
La Carlota City
Sagay City
San Carlos City
Silay City
Sipalay City
Total No. of
Barangays
No. of Barangays
with FS
60
47
Assets
Liabilities
Financial Position
Equity
Income
Expenses
Net Income (Loss)
1,919
60
16
48
12
1,021
93,933
130,340
12,480
206,239
82,816
35,511
48,021
31,603
72,246
52,822
50,101
68,801
6,172
119,759
45,287
64,651
15,383
2,003,096
3,951
452
1,118
4,036
94
714
4,075
550
1,868
1,202
451
450
79
6,925
1,242
1,065
511
58,363
89,982
129,887
11,362
202,202
82,722
34,797
43,946
31,053
70,378
51,620
49,649
68,351
6,093
112,834
44,045
63,586
14,872
1,944,733
60,993
49,317
9,027
74,932
40,092
20,623
21,454
23,693
50,577
32,956
35,769
31,826
9,243
60,033
19,846
34,669
12,878
1,060,008
49,995
37,105
8,051
55,006
35,601
17,713
20,691
20,975
46,285
27,857
29,700
27,164
8,678
46,045
18,689
27,180
11,967
918,447
10,999
12,212
977
19,925
4,491
2,910
763
2,718
4,292
5,099
6,069
4,662
566
13,988
1,157
7,489
912
141,561
61
24
22
21
19
32
14
25
18
16
17
61
24
22
7
13
18
14
25
18
5
14
246,933
32,177
102,550
27,271
7,985
54,926
61,358
151,983
104,941
36,298
38,916
23,595
8,515
4,234
1,546
1,086
715
6,098
6,079
12,357
4,273
3,644
223,338
23,663
98,316
25,725
6,900
54,211
55,261
145,904
92,584
32,025
35,272
310,616
91,180
87,640
23,742
12,496
43,820
51,338
74,423
71,817
25,518
31,213
297,582
89,539
81,958
19,824
13,934
39,512
43,858
77,624
59,409
23,101
34,064
13,033
1,641
5,681
3,919
(1,437)
4,308
7,480
(3,201)
12,408
2,418
(2,851)
9
85
50
28
22
21
37
18
29
37
7

Calendar Year 2013
(In Thousand Pesos)
Region
Financial Condition
Municipalities
880
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
Talisay City
Victorias City
Binalbagan
Caltrava
Candoni
Cauayan
D.S. Bendicto
E.B. Magalona
Hinigaran
Hinobaan
Ilog
Isabela
La Castellana
Manapla
Moises Padilla
Murcia
Pontevedra
Palupandan
San Enrique
Toboso
Valladolid
Total No. of
Barangays
27
26
16
40
9
25
23
23
24
12
15
30
13
12
15
23
20
20
10
9
16
Sub-Total
Regional Total
677
4,084
No. of Barangays
with FS
7
24
16
11
16
23
9
15
10
5
5
23
10
20
2
9
16
442
2,748
Assets
Liabilities
Financial Position
Equity
Income
Expenses
Net Income (Loss)
9,479
31,700
32,378
41,826
32,947
38,117
17,428
13,378
10,429
4,685
21,363
45,864
27,580
16,465
782
24,786
19,063
1,253,610
5,260,088
578
3,169
1,401
1,653
1,509
5,661
681
1,857
75
2,570
4,506
7,987
1,053
315
1,155
2,188
108,498
272,036
8,901
28,532
30,977
40,173
31,439
32,456
16,747
11,522
10,354
4,685
18,793
41,358
19,593
15,411
467
23,630
16,875
1,145,112
4,988,051
15,054
67,253
39,151
14,366
31,238
54,275
18,273
30,580
13,308
16,773
9,007
46,148
18,416
23,252
2,158
21,252
26,158
1,270,465
3,741,870
14,066
60,515
39,485
11,762
28,234
44,192
15,285
30,454
14,027
16,941
8,210
44,414
15,790
22,819
2,137
19,136
22,431
1,190,303
3,351,662
988
6,739
(334)
2,604
3,004
10,083
2,988
125
(719)
(168)
797
1,734
2,626
434
21
2,116
3,726
80,162
390,208
174,891
13,646
10,203
31,117
41,507
41,846
16,810
8,061
1,721
384
2,851
2,080
5,561
730
166,830
11,926
9,819
28,266
39,427
36,284
16,080
57,929
11,171
18,557
19,424
19,505
13,658
19,397
43,156
9,557
18,134
16,739
16,669
3,201
18,799
14,773
1,614
423
2,685
2,836
10,457
599
Region VII
Bohol
1
2
3
4
5
6
7
8
Tagbilaran City
Albuquerque
Alicia
Anda
Antequera
Baclayon
Balilihan
Batuan
Bien Unido
15
11
15
16
21
17
31
15
15
15
11
16
21
17
15
15

Calendar Year 2013
(In Thousand Pesos)
Region
Financial Condition
Municipalities
881
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
Bilar
Buenavista
Calape
Candijay
Carmen
Catigbian
Clarin
Corella
Cortes
Dagohoy
Danao
Dauis
Dimiao
Duero
Garcia-Hernandez
Getafe
Guindulman
Inabanga
Jagna
Lila
Loay
Loboc
Loon
Mabini
Maribojoc
Panglao
Pilar
Pres. Garcia
Sagbayan
San Isidro
San Miguel
Sevilla
Sierra-Bullones
Sikatuna
Talibon
Trinidad
Total No. of
Barangays
19
35
33
21
29
22
24
8
14
15
17
12
35
21
30
24
19
50
33
18
24
28
67
22
22
10
21
23
24
12
18
13
22
10
25
20
No. of Barangays
with FS
35
33
29
22
24
8
14
15
17
12
30
24
19
50
33
24
28
22
10
21
23
24
12
18
22
10
25
20
Assets
Liabilities
46,332
67,224
61,365
43,903
40,230
9,802
18,108
46,120
23,274
32,230
77,962
43,480
50,294
74,301
65,113
26,903
27,276
19,084
31,062
46,688
32,729
25,469
22,586
27,157
35,885
15,362
74,029
22,359
Financial Position
Equity
2,726
6,352
7,726
441
627
1,381
7
1,885
1,043
3,685
2,990
2,807
1,832
6,502
2,389
5,314
3,611
266
112
4,292
4,072
4,947
2,176
3,890
107
1,288
4,231
5,930
Income
43,606
60,872
53,640
43,462
39,603
8,421
18,101
44,235
22,231
28,545
74,971
40,673
48,462
67,799
62,724
21,590
23,665
18,819
30,950
42,396
28,657
20,521
20,410
23,266
35,779
14,074
69,798
16,429
Expenses
32,582
32,772
37,594
24,084
24,760
8,493
15,784
16,962
17,774
28,227
29,688
25,636
25,031
49,422
34,583
21,594
25,812
9,961
20,364
25,367
23,449
22,388
11,325
21,281
23,779
9,109
42,042
24,326
31,340
27,947
29,614
20,159
23,356
7,889
13,006
12,738
13,659
23,239
24,760
23,167
18,730
37,574
28,475
20,684
24,614
11,027
17,618
7,974
19,603
23,187
10,032
19,425
18,860
7,827
38,096
24,321
Net Income (Loss)

1,242
4,825
7,980
3,925
1,404
604
2,778
4,224
4,115
4,988
4,928
2,469
6,301
11,848
6,108
910
1,199
(1,066)
2,746
17,393
3,845
(799)
1,293
1,855
4,920
1,282
3,947
5

Calendar Year 2013
(In Thousand Pesos)
Region
Financial Condition
Municipalities
45 Tubigon
46 Ubay
47 Valencia
Sub-Total
Cebu
882
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
Bogo City
Carcar City
Cebu City
Danao City
Lapu Lapu City
Mandaue City
Naga City
Talisay City
Toledo City
Alcantara
Alcoy
Alegria
Aloquinsan
Argao
Asturias
Badian
Balamban
Bantayan
Barili
Bolj0-on
Borbon
Carmen
Catmon
Compostela
Consolacion
Cordova
Daan Bantayan
Dalaguete
Dumanjug
Ginatilan
Total No. of
Barangays
No. of Barangays
with FS
34
44
35
34
44
1,109
812
29
15
80
42
30
27
28
22
38
9
8
9
15
45
27
29
28
25
42
11
19
21
20
17
21
13
20
33
37
14
29
14
42
13
27
8
22
10
8
17
27
28
25
21
11
19
18
6
20
13
16
30
14
Assets
Liabilities
Financial Position
Equity
Income
Expenses
Net Income (Loss)
91,143
82,505
1,609,994
4,410
3,738
112,162
86,734
78,767
1,497,832
40,437
55,642
939,911
34,753
48,970
788,898
5,684
6,672
151,013
79,864
108,090
70,871
161,645
335,457
45,746
111,785
55,225
25,130
42,742
91,042
130,350
69,420
74,223
44,261
29,789
47,416
15,319
68,247
37,636
46,906
77,437
44,112
6,319
12,102
8,106
17,498
37,632
10,568
1,537
7,455
263
13,576
12,818
63
3,447
4,021
2,725
120
531
1,314
13,472
3,591
874
5,395
1,948
73,545
95,988
62,764
144,146
297,825
35,178
110,248
47,770
24,867
29,166
78,223
130,287
65,973
70,202
41,535
29,670
46,885
14,005
54,775
34,045
46,033
72,042
42,163
58,860
51,545
80,141
90,309
189,770
19,710
112,434
34,627
14,766
19,133
37,188
69,911
49,375
25,222
12,235
29,460
20,991
12,369
55,853
29,242
40,223
42,270
15,364
47,065
39,075
62,537
70,503
163,888
19,523
103,164
27,614
11,955
17,726
31,757
48,141
46,424
23,457
10,272
24,050
14,929
11,079
54,442
26,792
39,440
33,622
10,749
11,794
12,470
17,604
19,805
25,882
187
9,270
7,013
2,811
1,407
5,432
21,770
2,951
1,765
1,962
5,410
6,062
1,289
1,411
2,449
783
8,648
4,615

Calendar Year 2013
(In Thousand Pesos)
Region
Financial Condition
Municipalities
883
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
Liloan
Madridejos
Malabuyoc
Medellin
Minglanilla
Moalboal
Oslob
Pilar
Pinamungahan
Poro
Ronda
Samboan
San Fernando
San Francisco
San Remegio
Santa Fe
Santander
Sibonga
Sogod
Tabogon
Tabuelan
Tuburan
Tudela
Sub-Total
Negros Oriental
Bais City
Bayawan City
Canlaon City
Dumaguete City
Guihulngan City
Tanjay City
1 Amlan
2 Ayungon
3 Bacong
4 Basay
Total No. of
Barangays
14
14
14
19
19
15
21
13
26
17
14
15
21
15
27
10
10
25
18
25
12
54
11
1,203
35
28
12
30
33
24
8
24
22
10
No. of Barangays
with FS
14
12
19
15
21
6
15
14
15
15
25
10
4
24
12
54
8
721
32
26
12
22
24
8
24
22
7
Assets
Liabilities
Financial Position
Equity
Income
Expenses
Net Income (Loss)
121,991
23,268
120,832
23,889
51,616
12,738
34,952
36,777
28,659
38,308
57,540
13,388
8,477
57,908
18,772
49,881
10,503
2,522,211
1,823
2,994
8,147
2,348
4,753
334
2,444
1,545
4,577
3,229
3,428
2,369
866
3,722
41
4,197
1,127
213,321
120,169
20,274
112,685
21,541
46,863
12,404
32,509
35,232
24,082
35,079
54,112
11,018
7,611
54,186
18,730
45,684
9,376
2,308,890
63,689
20,569
57,970
22,369
33,147
6,631
21,735
15,944
16,564
34,587
39,914
17,330
5,482
28,869
18,047
57,131
9,798
1,580,772
50,903
19,121
45,079
16,615
21,394
6,245
16,890
12,917
13,967
27,679
35,618
16,296
4,577
25,149
15,392
52,157
8,673
1,326,878
12,786
1,449
12,891
5,754
11,753
386
4,845
3,027
2,596
6,908
4,296
1,034
905
3,719
2,655
4,975
1,126
253,894
116,996
179,016
52,694
107,723
43,616
15,685
34,299
61,899
15,824
5,086
11,185
847
12,494
1,271
708
438
7,056
1,311
111,910
167,831
51,847
95,229
42,345
14,978
33,861
54,843
14,512
46,256
97,305
29,171
53,143
45,608
14,886
32,664
27,317
10,801
35,951
76,062
22,541
37,620
38,336
12,297
25,751
21,920
10,660
10,305
21,243
6,630
15,523
7,272
2,589
6,913
5,397
141

Calendar Year 2013
(In Thousand Pesos)
Region
Financial Condition
Municipalities
884
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
Bindoy
Dauin
Jimalalud
La Libertad
Mabinay
Manjuyod
Pamplona
San Jose
Siaton
Sibulan
Sta. Catalina
Tayasan
Valencia
Vallehermoso
Zamboanguita
Total No. of
Barangays
22
23
28
29
32
27
16
14
26
15
22
28
24
15
10
Sub-Total
Siquijor
1 Larena
2 Lazi
3 Maria
4 San Juan
5 Siquijor
6 E. Villanueva
Assets
Liabilities
Equity
Income
Expenses
Net Income (Loss)
8
23
28
10
32
27
16
14
4
8
22
28
24
15
9
445
11,134
24,983
30,584
20,112
111,754
85,554
79,314
34,322
18,255
37,426
109,911
65,877
576,595
25,670
22,403
1,881,645
190
597
3,515
2,945
1,186
2,188
5,809
4,972
430
2,482
4,091
3,626
6,331
4,120
406
83,287
10,944
24,385
27,069
17,166
110,569
83,365
73,505
29,350
17,826
34,945
105,820
62,251
570,264
21,550
21,997
1,798,358
9,924
25,430
27,916
11,094
47,728
33,509
23,661
16,478
5,433
14,954
41,684
30,198
45,475
23,007
8,534
722,176
8,723
19,913
23,696
9,741
38,890
23,438
16,901
11,954
3,639
11,798
31,168
22,186
46,588
20,634
6,223
576,630
1,201
5,517
4,220
1,353
8,839
10,071
6,760
4,525
1,794
3,156
10,516
8,012
(1,113)
2,372
2,311
145,545
134
3,003
23
10
22
15
42
5
117
2,095
31,637
15,991
40,895
45,912
62,014
7,673
204,122
6,217,972
1,279
2,475
1,715
3,818
4,907
423
14,617
423,388
30,358
13,516
39,180
42,094
57,107
7,250
189,505
5,794,585
20,145
9,659
18,958
14,823
35,884
4,396
103,863
3,346,722
16,343
8,462
16,787
10,566
31,940
2,816
86,914
2,779,321
3,801
1,197
2,171
4,257
3,944
1,580
16,949
567,401
13
11
13
17
17
20
13
11
13
17
17
20
11,436
11,355
22,803
18,922
8,214
11,804
257
289
125
137
1,977
11,179
11,067
22,803
18,797
8,076
9,827
10,843
12,974
15,824
19,603
15,154
19,796
9,585
11,104
14,817
20,118
2,427
18,290
1,259
1,870
1,007
(515)
12,727
1,506
557
23
18
22
15
42
14
Sub-Total
Regional Total
No. of Barangays
with FS
Financial Position
Region VIII
Biliran
1
2
3
4
5
6
Almeria
Biliran
Cabucgayan
Caibiran
Culaba
Kawayan

Calendar Year 2013
(In Thousand Pesos)
Region
Financial Condition
Municipalities
7 Maripipi
8 Naval
Total No. of
Barangays
15
26
Sub-Total
885
Eastern Samar
Borongan City
1 Arteche
2 Balangiga
3 Balangkayan
4 Can-avid
5 Dolores
6 Gen. Mcarthur
7 Giporlos
8 Guiuan
9 Hernani
10 Jipapad
11 Lawa-an
12 Llorente
13 Maslog
14 Maydolong
15 Mercedes
16 Oras
17 Quinapondan
18 Salcedo
19 San Julian
20 San Policarpio
21 Sulat
22 Taft
Sub-Total
No. of Barangays
with FS
Assets
Liabilities
Financial Position
Equity
Income
Expenses
Net Income (Loss)
15
26
132
21,521
68,164
174,219
886
2,040
5,712
20,635
66,123
168,507
11,699
35,615
141,508
9,268
28,395
114,003
2,431
7,220
27,505
61
20
13
15
28
46
30
18
60
13
13
16
33
12
20
16
42
25
41
16
17
18
24
10
5,931
14,167
166,905
11,991
163,134
12,906
6,425
26,147
1,586
8,646
37,054
11,711
16,981
851
2,339
4,519
12,290
2,607
122
648
35
119
109
128
5,080
11,828
166,905
7,472
150,844
10,298
6,303
25,499
1,551
8,646
36,935
11,602
16,853
12,055
12,817
45,060
22,331
54,556
5,314
8,031
18,103
4,220
24,819
22,357
16,328
6,838
9,796
11,548
43,544
20,947
48,391
5,013
6,538
20,032
3,570
23,235
17,889
14,310
6,529
2,259
1,269
1,517
1,385
6,165
301
1,493
(1,929)
650
1,584
4,468
2,018
309
597
267
483,586
23,769
459,817
252,829
231,341
21,488
92
110
138
63
54
92
148,445
-
7,338
-
141,107
-
96,719
-
83,737
-
12,982
-
132
13
46
30
60
6
8
19
5
24
26
13
Leyte
Baybay City
Ormoc City
Tacloban City
1 Abuyog
2 Alang-alang

Calendar Year 2013
(In Thousand Pesos)
Region
Financial Condition
Municipalities
886
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
Albuera
Babatngon
Barugo
Bato
Burauen
Calubian
Capoocan
Carigara
Dagami
Dulag
Hilongos
Hindang
Inopacan
Isabel
Jaro
Javier
Julita
Kananga
La Paz
Leyte
McArthur
Mahaplag
Matag-ob
Matalom
Mayorga
Merida
Palo
Palompon
Pastrana
San Isidro
San Miguel
Sta. Fe
Tabango
Tabon-Tabon
Tanauan
Tolosa
Total No. of
Barangays
16
25
37
32
77
53
21
49
65
45
51
20
20
24
46
28
26
23
35
30
31
28
21
30
16
22
33
50
29
19
21
20
13
16
54
15
No. of Barangays
with FS
5
32
72
53
51
20
20
24
30
30
50
19
2
13
Assets
5,402
44,944
143,976
7,833
204,761
59,559
36,313
10,727
15,339
42,582
74,063
16,594
760
5,469
-
Liabilities
Financial Position
Equity
374
1,134
4,970
45
3,765
4,361
396
567
387
1,624
2,574
258
114
383
-
5,028
43,810
139,006
7,788
200,995
55,199
35,917
10,160
14,952
40,958
71,490
16,336
645
5,086
-
Income
Expenses
4,846
33,468
63,133
24,042
52,016
21,318
20,267
5,919
6,747
28,292
44,590
16,405
1,532
2,178
-
4,126
45,022
47,927
20,434
39,398
15,910
17,012
6,527
5,508
23,278
38,844
18,752
1,459
1,998
-
Net Income (Loss)

720
(11,554)
15,206
3,608
12,617
5,408
3,255
(608)
1,240
5,014
5,746
(2,347)
72
181
-

Calendar Year 2013
(In Thousand Pesos)
Region
Financial Condition
Municipalities
39 Tunga
40 Vilaba
Total No. of
Barangays
No. of Barangays
with FS
8
35
Sub-Total
887
Northern Samar
1 Allen
2 Biri
3 Bobon
4 Capul
5 Catarman
6 Catubig
7 Gamay
8 Laoang
9 Lapinig
10 Las Navas
11 Lavezares
12 Lope de Vega
13 Mapanas
14 Mondragon
15 Palapag
16 Pambujan
17 Rosario
18 San Antonio
19 San Isidro
20 San Jose
21 San Roque
22 San Vicente
23 Silvino Lubos
24 Victoria
1,641
20
8
18
12
55
47
26
56
15
53
26
22
13
24
32
26
11
10
14
16
16
7
26
16
Sub-Total
513
18
42
21
16
4
6
3
5
7
3
569
125
57
157
23
51
57
13
Assets
Liabilities
Financial Position
Equity
Income
Expenses
Net Income (Loss)
816,766
28,290
788,476
421,473
369,932
51,540
35,081
85,337
47,034
4,869
2,654
10,980
4,617
12,359
9,529
2,124
214,584
255
749
62
77
503
24
151
597
2,418
34,826
85,337
46,285
4,807
2,577
10,477
4,593
12,208
8,932
2,124
212,166
19,210
53,335
22,842
13,630
5,634
6,957
2,860
6,922
7,573
3,267
142,231
14,910
52,950
19,084
11,332
4,047
5,123
2,123
6,460
6,321
3,085
125,436
4,300
385
3,758
2,298
1,586
1,834
737
462
1,252
182
16,794
45,367
45,549
-
1,873
5,890
-
43,495
39,659
-
72,614
12,481
-
64,668
11,065
-
7,946
1,416
-
Samar
Catbalogan City
Calbayog City
1 Almagro
2 Basey

Calendar Year 2013
(In Thousand Pesos)
Region
Financial Condition
Municipalities
888
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
Calbiga
Daram
Gandara
Hinabangan
Jiabong
Marabut
Matuguinao
Motiong
Pagsanghan
Paranas
Pinabacdao
San Jorge
San Jose de Bauan
San Sebastian
Sta. Margarita
Sta. Rita
Sto. Nio
Talalora
Tarangnan
Tagapul-an
Villareal
Zumarraga
41
58
69
21
34
24
20
30
13
44
24
41
14
14
36
38
13
11
41
14
38
25
Sub-Total
Southern Leyte
Maasin City
1 Anahawan
2 Bontoc
3 Hinunangan
4 Hinundayan
5 Libagon
6 Liloan
7 Limasawa
8 Macrohon
9 Malitbog
10 Padre Burgos
Total No. of
Barangays
951
70
14
40
40
17
14
24
6
30
37
11
No. of Barangays
with FS
13
10
93
Assets
Liabilities
7,722
6,459
105,098
Financial Position
Equity
Income
1,029
5
8,797
6,693
6,455
96,301
Expenses
10,507
10,078
105,680
Net Income (Loss)
9,915
9,486
95,134
592
591
10,546

Calendar Year 2013
(In Thousand Pesos)
Region
Financial Condition
Municipalities
11
12
13
14
15
16
17
18
Pintuyan
St. Bernard
San Francisco
San Juan
San Ricardo
Silago
Sogod
Tomas Uppos
Total No. of
Barangays
No. of Barangays
with FS
23
30
22
18
15
15
45
29
Sub-Total
Regional Total
Assets
500
4,390
1,130
1,794,253
50
21
17
17
33
18
14
30
13
20
18
37
22
16
22
30
31
22
23
39
22
28
50
21
17
17
33
18
14
30
13
20
18
37
22
16
22
30
31
22
23
22
22
9
98,422
135,091
15,595
40,317
22,749
29,648
24,487
74,210
18,688
35,762
23,763
65,426
30,029
19,317
38,574
66,869
32,646
19,129
35,020
48,508
71,215
7,576
Liabilities
Financial Position
Equity
Income
Expenses
Net Income (Loss)
68,986
1,725,268
1,063,720
935,846
127,874
5,996
10,751
228
776
397
539
175
1,386
622
460
265
1,384
4,272
1,769
973
12,528
4,107
2,218
2,755
1,933
6,929
110
92,426
124,340
15,367
39,541
22,353
29,110
24,312
72,824
18,066
35,302
23,498
64,043
25,757
17,548
37,601
54,340
28,539
16,912
32,265
46,575
64,286
7,466
72,140
71,700
14,813
20,215
32,485
22,476
17,696
37,005
11,521
28,402
20,382
41,308
26,857
14,649
22,012
34,366
33,267
19,388
25,920
22,430
26,912
9,804
55,046
56,759
12,280
17,254
27,608
19,325
17,932
34,348
10,189
24,678
19,047
32,669
24,294
12,803
18,219
24,695
33,080
17,288
23,563
15,215
23,607
9,269
17,094
14,940
2,533
2,961
4,877
3,151
(237)
2,658
1,331
3,725
1,336
8,640
2,563
1,845
3,793
9,670
187
2,101
2,357
7,215
3,304
535
Region IX
889
Zamboanga del Norte

Dapitan City
Dipolog City
1 Baliguian
2 Godod
3 Gutalac
4 Jose Dalman
5 Kalawit
6 Katipunan
7 La Libertad
8 Labason
9 Leon Postigo
10 Liloy
11 Manukan
12 Mutia
13 Pian
14 Polanco
15 Pres. Manuel A. Roxas
16 Rizal
17 Salug
18 Sergio Osmea
19 Siayan
20 Sibuco

Calendar Year 2013
(In Thousand Pesos)
Region
Financial Condition
Municipalities
21
22
23
24
25
Sibutad
Sindangan
Siocon
Sirawai
Tampilisan
16
52
26
34
20
Sub-Total
890
Zamboanga del Sur

Pagadian City
Zamboanga City
1 Aurora
2 Bayog
3 Dimataling
4 Dinas
5 Dumalinao
6 Dumingag
7 Guipos
8 Josefina
9 Kumalarang
10 Labangan
11 Lakewood
12 Lapuyan
13 Mahayag
14 Margosatubig
15 Midsalip
16 Molave
17 Pitogo
18 Ramon Magsaysay
19 San Miguel
20 San Pablo
21 Sominot
22 Tabina
23 Tambulig
24 Tigbao
25 Tukuran
26 Vincenzo Sagun
Total No. of
Barangays
No. of Barangays
with FS
16
52
26
Assets
691
20
621
31,068
91,122
35,828
14,482
1,125,542
54
98
44
28
24
30
30
44
17
14
18
25
14
26
29
17
33
25
15
27
18
28
18
15
31
18
25
14
54
98
44
28
24
30
29
44
17
14
18
25
11
26
29
17
1
25
15
27
18
28
18
15
31
18
25
14
118,180
573,528
127,305
40,938
14,118
63,339
54,926
87,963
8,743
18,757
31,826
66,053
21,971
48,786
83,274
38,527
1,081
36,817
14,352
71,511
7,008
39,428
25,350
36,198
30,428
44,641
62,168
15,649
Liabilities
Financial Position
Equity
Income
Expenses
Net Income (Loss)
3,938
1,767
1,905
3,397
71,579
27,130
89,355
33,923
11,085
1,053,963
17,579
70,536
48,293
22,038
784,193
15,416
56,194
31,090
22,202
654,069
2,162
14,341
17,203
(163)
130,124
3,104
31,065
8,524
800
121
1,949
1,452
1,574
236
3,024
1,876
3,069
1,167
2,320
8,474
116
13
817
473
1,021
495
770
292
1,626
1,101
1,583
4,997
1,528
115,076
542,462
118,781
40,138
13,997
61,391
53,474
86,390
8,507
15,733
29,950
62,984
20,804
46,466
74,800
38,411
1,069
36,000
13,878
70,490
6,513
38,658
25,058
34,572
29,327
43,058
57,172
14,121
118,029
425,464
50,247
29,128
25,165
31,996
30,065
44,729
15,445
12,821
22,082
30,658
13,512
27,508
36,419
24,858
836
35,753
19,127
27,814
17,892
27,955
17,541
19,298
34,261
18,608
30,060
16,540
104,142
302,507
36,184
26,499
21,649
28,068
25,648
36,392
13,169
13,240
20,881
25,566
11,463
28,041
32,056
22,684
680
34,180
16,730
21,862
17,651
25,741
16,075
14,195
33,736
16,448
24,169
16,061
13,887
122,957
14,063
2,629
3,515
3,928
4,417
8,337
2,276
(419)
1,201
5,092
2,049
(533)
4,363
2,174
156
1,574
2,397
5,952
241
2,214
1,467
5,104
525
2,160
5,890
479

Calendar Year 2013
(In Thousand Pesos)
Region
Financial Condition
Municipalities
Sub-Total
891
Zamboanga Sibugay
Isabela City
1 Alicia
2 Buug
3 Diplahan
4 Imelda
5 Ipil
6 Kabasalan
7 Mabuhay
8 Malangas
9 Naga
10 Olutanga
11 Payao
12 R.T. Lim
13 Siay
14 Talusan
15 Titay
16 Tungawan
Sub-Total
Regional Total
Financial Position
Total No. of
Barangays
No. of Barangays
with FS
779
743
1,782,865
83,588
1,699,277
1,203,814
985,716
218,098
45
27
27
22
18
28
29
18
25
23
19
29
26
29
14
30
25
45
16
27
22
18
26
29
18
25
23
19
29
26
29
14
30
23
419
1,783
46,220
51,948
75,326
59,749
37,279
74,416
53,075
16,180
27,916
19,182
15,815
97,519
37,569
24,149
16,236
34,208
31,967
718,754
3,627,161
8,621
274
4,586
1,313
4,464
1,313
5,478
483
1,026
951
1,375
2,291
3,145
808
2,180
2,278
2,678
43,263
198,430
37,600
51,673
70,741
58,437
32,815
73,103
47,597
15,697
26,890
18,231
14,440
95,228
34,425
23,341
14,055
31,930
29,289
675,491
3,428,731
64,388
18,341
30,733
26,851
22,856
41,338
34,679
23,827
27,240
28,933
18,812
30,577
30,349
32,929
18,230
37,271
27,240
514,593
2,502,600
63,687
13,035
24,699
19,485
20,964
33,190
29,352
21,948
26,696
28,280
18,236
21,075
25,352
30,115
17,088
34,565
26,815
454,583
2,094,368
701
5,306
6,034
7,365
1,893
8,147
5,327
1,878
544
653
575
9,502
4,997
2,814
1,142
2,706
426
60,010
408,232
46
31
16
15
11
7
29
147,882
294,782
43,416
19,148
18,354
7,912
99,438
44,455
77,560
10,203
22,774
1,717
910
278
11,693
4,633
5,126
137,680
272,008
41,699
18,239
18,354
7,634
87,746
39,821
72,434
142,033
137,134
23,444
22,865
15,477
9,239
44,663
24,567
25,365
120,284
108,531
21,924
22,067
17,036
9,095
38,292
21,841
22,115
21,749
28,603
1,520
798
(1,559)
143
6,371
2,726
3,250
434
1,904
Assets
Liabilities
Equity
Income
Expenses
Net Income (Loss)
Region X
Bukidnon
Malaybalay City
Valencia City
1 Baungon
2 Cabanglasan
3 Damulog
4 Dangcagan
5 Don Carlos
6 Impasug-0n
7 Kadingilan
8 Kalilangan
46
31
16
15
17
14
29
13
17
14
17
14

Calendar Year 2013
(In Thousand Pesos)
Region
Financial Condition
Municipalities
9
10
11
12
13
14
15
16
17
18
19
20
Kibawe
Kitaokitao
Lantapan
Libona
Malitbog
Manolo Fortich
Maramag
Pangantucan
Quezon
San Fernando
Sumilao
Talakag
23
35
14
14
11
22
20
19
31
24
10
29
Sub-Total
892
Camiguin
1 Catarman
2 Guinsiliban
3 Mahinog
4 Mambajao
5 Sagay
No. of Barangays
with FS
Assets
Liabilities
Equity
Income
Expenses
Net Income (Loss)
22
35
14
14
7
22
3
19
31
6
10
29
398
46,142
91,024
60,547
48,856
18,537
35,363
4,918
89,220
63,389
9,644
15,291
114,520
1,350,399
10,249
7,480
777
2,552
3,618
4,537
708
9,266
7,935
970
186
21,914
127,524
35,893
83,544
59,770
46,304
14,919
30,827
4,210
79,954
55,453
8,674
15,105
92,607
1,222,875
28,172
43,939
40,145
25,318
10,875
54,446
7,017
31,560
64,195
6,277
16,954
47,348
821,030
27,160
40,044
30,763
23,370
10,365
50,340
7,089
24,389
58,163
6,014
15,479
43,184
717,546
1,011
3,895
9,381
1,948
510
4,106
(72)
7,171
6,032
263
1,476
4,164
103,485
58
14
7
13
15
9
58
9,387
1,620
5,620
10,073
2,388
29,088
1,847
153
1,106
2,880
850
6,836
7,540
1,467
4,514
7,193
1,537
22,252
17,179
6,466
13,585
16,986
10,131
64,346
16,005
6,430
13,049
26,406
10,029
71,920
1,173
36
535
(9,421)
102
(7,574)
44
16
21
23
33
13
26
27
8
13
12
26
25
44
16
21
23
32
10
19
27
8
13
12
26
25
464,253
7,855
10,955
28,585
16,991
7,133
7,290
45,208
7,172
3,188
2,248
1,073
1,874
76,165
146
2,134
1,154
1,133
173
142
63
-
388,088
7,855
10,955
28,439
14,857
5,979
6,157
45,035
7,030
3,126
2,248
1,073
1,874
177,119
19,201
37,378
22,626
36,822
12,587
19,589
42,682
11,734
7,185
15,109
26,518
21,512
160,393
18,555
37,735
21,188
37,000
12,565
18,905
37,846
11,189
6,686
14,220
25,853
20,062
16,726
646
(356)
1,438
(178)
22
684
4,836
545
500
888
665
1,450
464
14
7
13
15
9
Sub-Total
Lanao del Norte

Iligan City
1 Bacolod
2 Baloi
3 Baroy
4 Kapatagan
5 Kauswagan
6 Kolambugan
7 Lala
8 Linamon
9 Maigo
10 Matungao
11 Munai
12 Nunumgan
Total No. of
Barangays
Financial Position

Calendar Year 2013
(In Thousand Pesos)
Region
Financial Condition
Municipalities
13
14
15
16
17
18
19
20
21
22
Pantao-Ragat
Pantar
Poona Piagao
R. Magsaysay
Salvador
Sapad
S.N. Dimaporo
Tagoloan
Tangkal
Tubod
20
21
26
24
25
17
37
7
18
24
Sub-Total
893
Misamis Occidental
Oroquieta City
Ozamis City
Tangub City
1 Aloran
2 Baliangao
3 Bonifacio
4 Calamba
5 Clarin
6 Concepcion
7 Don Victorino
8 Jimenez
9 Lopez Jaena
10 Panaon
11 Plaridel
12 Sapang Dalaga
13 Sinacaban
14 Tudela
No. of Barangays
with FS
Assets
Liabilities
Equity
Income
Expenses
Net Income (Loss)
20
21
26
24
25
17
37
7
18
24
495
316
1,428
2,293
9,446
23,617
13,288
22,248
750
983
44,728
722,923
915
169
1,813
84,008
316
1,428
2,293
9,446
22,702
13,119
22,248
750
983
42,914
638,915
20,716
19,690
25,025
20,888
26,715
18,150
41,992
8,817
16,338
34,730
683,125
20,686
19,438
23,301
20,285
24,300
16,993
40,132
8,669
15,954
26,630
638,585
31
251
1,723
603
2,415
1,157
1,860
148
384
8,100
44,540
490
47
51
55
38
12
18
18
29
18
11
24
25
16
33
28
17
32
472
127,292
141,053
57,440
28,737
20,736
9,115
13,703
38,254
12,348
26,793
44,159
38,256
3,828
97,300
38,223
16,595
122,786
836,618
1,935
10,481
2,139
3,936
10,487
97
659
1,101
440
1,120
2,880
302
46
35,707
24,612
1,469
32,651
130,062
125,358
130,572
55,301
24,801
10,249
9,018
13,045
37,152
11,908
25,672
41,280
37,954
3,781
61,594
13,611
15,126
90,134
706,556
60,525
90,729
58,934
36,812
12,420
20,925
19,196
35,047
11,908
11,040
25,082
24,838
14,680
35,747
26,056
18,268
30,945
533,154
50,866
77,377
58,554
34,832
11,772
20,791
18,552
31,473
15,102
9,064
23,529
18,922
13,518
27,858
26,104
14,734
24,869
477,916
9,659
13,352
380
1,980
649
134
644
3,574
(3,194)
1,976
1,553
5,916
1,162
7,889
(48)
3,534
6,076
55,238
80
15
79
15
39
23,544
43,961
2,688
952
20,855
43,009
35,820
32,803
33,958
25,387
1,862
7,416
506
47
51
55
38
15
28
19
29
18
11
24
28
16
33
28
17
33
Sub-Total
Misamis Oriental
Cagayan De Oro City
El Salvador City
Gingoog City
Total No. of
Barangays
Financial Position

Calendar Year 2013
(In Thousand Pesos)
Region
Financial Condition
Municipalities
894
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
Alubijid
Balingasag
Balingoan
Binuangan
Claveria
Gitagum
Initao
Jasaan
Kinoguitan
Lagonglong
Laguindingan
Libertad
Lugait
Magsaysay
Manticao
Medina
Naawan
Opol
Salay
Sugbong Cogon
Tagoloan
Talisayan
Villanueva
Total No. of
Barangays
16
30
9
8
24
11
16
15
15
10
11
9
8
25
13
19
10
14
18
10
10
18
11
Sub-Total
Regional Total
No. of Barangays
with FS
Assets
Liabilities
Financial Position
Equity
Income
Expenses
Net Income (Loss)
504
2,022
16
30
9
8
24
11
16
15
15
10
11
9
8
25
13
19
10
14
18
10
10
18
11
384
1,807
16,247
44,812
17,457
5,845
12,582
5,499
19,995
16,916
8,989
9,811
4,661
10,897
37,568
45,590
45,076
11,800
10,937
34,491
11,576
9,384
17,197
16,338
5,985
487,158
3,426,186
687
774
37
798
335
624
764
339
235
445
354
77
3,843
466
53
885
287
2,111
1,666
79
901
278
200
19,878
368,309
15,560
44,038
17,420
5,046
12,247
4,875
19,231
16,577
8,754
9,366
4,307
10,820
33,725
45,125
45,023
10,915
10,650
32,380
9,911
9,305
16,295
16,060
5,785
467,280
3,057,877
22,520
44,713
10,336
7,779
33,799
13,199
22,373
38,684
14,548
15,078
16,431
10,038
38,132
28,775
18,792
21,614
14,059
30,540
16,753
9,707
36,588
20,864
17,992
571,938
2,673,593
21,797
42,856
13,313
7,541
32,826
12,142
20,318
35,871
12,531
14,231
16,008
8,482
37,627
23,854
14,377
17,871
13,434
28,088
15,435
9,509
35,665
20,530
17,542
531,196
2,437,162
723
1,856
(2,977)
238
974
1,057
2,055
2,813
2,017
846
422
1,556
505
4,921
4,415
3,742
626
2,451
1,318
198
923
334
450
40,742
236,431
16
40
11
37
24
11
21
16
40
11
37
24
11
21
66,053
59,126
50,983
84,218
24,300
32,592
53,933
2,819
3,330
3,621
9,023
1,139
1,672
4,818
63,233
55,796
47,363
75,195
23,161
30,919
49,115
42,102
53,481
78,048
56,061
39,347
22,152
51,761
36,055
48,851
78,926
50,115
38,376
18,621
49,032
6,047
4,630
(878)
5,946
971
3,531
2,728
Region XI
Compostela Valley
1 Compostela
2 Laak
3 Mabini
4 Maco
5 Maragusan
6 Mawab
7 Monkayo

Calendar Year 2013
(In Thousand Pesos)
Region
Financial Condition
Municipalities
8
9
10
11
Montevista
Nabunturan
New Bataan
Pantukan
Total No. of
Barangays
20
28
16
13
Equity
Income
Expenses
Net Income (Loss)
895
747
3,989
1,239
4,620
37,017
16,618
50,011
22,166
46,234
479,813
27,698
47,898
28,740
40,189
487,477
25,320
43,690
27,503
37,064
453,553
2,378
4,208
1,237
3,125
33,924
24
20
23
10
20
5
8
20
13
19
2
164
48,380
76,308
116,056
24,929
46,840
9,299
12,991
20,954
28,941
70,338
10,736
465,771
701
1,351
7,939
545
2,911
1,167
242
1,713
849
2,408
456
20,283
47,679
74,957
108,117
24,383
43,929
8,132
12,749
19,240
28,092
67,930
10,280
445,488
45,232
78,817
128,931
19,793
42,155
15,655
25,481
34,538
17,856
55,666
6,027
470,150
40,626
65,735
110,934
16,862
37,859
14,172
23,284
32,229
16,243
44,670
5,350
407,965
4,606
13,082
17,997
2,931
4,297
1,483
2,197
2,309
1,613
10,995
677
62,186
12
183
10
10
73
51,807
7,647
36,356
25,399
18,004
12,235
19,817
14,346
185,611
6,401
36
2,075
617
77
1,340
1,800
120
12,467
45,406
7,611
34,281
24,782
17,926
10,895
18,017
14,226
173,144
50,896
14,762
9,744
24,317
19,638
22,112
15,624
18,070
175,163
44,659
14,034
8,096
23,817
18,352
22,407
15,304
19,070
165,739
6,237
728
1,649
500
1,286
(295)
320
(1,000)
9,424
182
168
793,762
98,687
695,075
693,706
522,769
170,937
Davao del Norte

Island Garden City of Samal
Panabo City
Tagum City
1 Asuncion
2 Carmen
3 Dujali
4 Kapalong
5 New Corella
6 San Isidro
7 Sto. Tomas
8 Talaingod
Sub-Total
46
40
23
20
20
5
14
20
13
19
3
Davao del Sur

Davao City
Liabilities
17,365
54,000
23,405
50,854
516,830
237
223
26
18
14
8
17
16
20
21
17
16
10
Sub-Total
Assets
19
28
16
13
236
Sub-Total
Davao Oriental
Mati City
1 Baganga
2 Banay-Banay
3 Boston
4 Caraga
5 Cateel
6 Gov. Generoso
7 Lupon
8 Manay
9 San Isidro
10 Tarragona
No. of Barangays
with FS
Financial Position
8
16
10
7

Calendar Year 2013
(In Thousand Pesos)
Region
Financial Condition
Municipalities
896
1
2
3
4
5
6
7
8
9
10
11
12
13
14
Digos City
Bansalan
Jose Abad Santos
Malita
Santa Maria
Saranggani
Don Marcelino
Hagonoy
Kiblawan
Magsaysay
Malalag
Matanao
Padada
Santa Cruz
Sulop
Sub-Total
Regional Total
Total No. of
Barangays
26
25
26
30
22
12
15
21
30
22
15
33
17
18
25
No. of Barangays
with FS
Assets
Liabilities
5,784
6,119
3,109
1,148
1,291
645
191
5,580
7,670
2,851
2,850
5,123
1,501
15,871
4,378
162,798
Financial Position
Equity
136,165
35,052
20,556
55,713
24,953
19,053
10,226
26,442
40,183
12,590
11,171
32,776
10,393
50,673
26,061
1,207,080
Income
Expenses
71,279
34,969
42,392
58,832
32,414
16,889
26,425
33,626
35,975
32,817
23,157
41,431
20,788
56,719
27,914
1,249,332
70,328
32,296
40,373
54,760
30,304
14,162
25,517
31,513
32,633
32,928
21,954
39,777
19,527
47,790
25,349
1,041,979
Net Income (Loss)
519
1,162
26
25
26
30
22
12
15
21
30
22
15
33
17
18
25
505
978
141,949
41,170
23,664
56,861
26,244
19,698
10,417
32,021
47,854
15,440
14,021
37,900
11,894
66,543
30,439
1,369,878
951
2,673
2,019
4,072
2,110
2,727
908
2,113
3,342
(111)
1,202
1,654
1,261
8,929
2,565
207,353
2,538,090
232,565
2,305,525
2,382,123
2,069,236
312,887
40
17
19
13
28
20
28
24
20
32
38
34
57
37
40
40
17
19
13
28
7
28
20
20
32
38
34
57
19
40
232,777
24,155
24,241
10,736
30,703
8,832
32,497
15,132
20,417
31,041
63,339
46,267
33,417
19,827
28,611
32,923
905
138
328
1,170
10,170
346
1,327
1,273
10,427
137
196
3,335
946
199,854
23,250
24,103
10,736
30,375
7,662
22,328
14,786
19,090
29,768
52,912
46,130
33,221
16,492
27,666
80,677
32,406
36,135
20,784
35,255
11,986
49,126
39,230
31,156
38,008
56,068
51,019
87,226
24,214
48,710
70,315
30,971
24,943
19,817
28,075
11,346
49,004
39,023
31,268
33,649
51,634
42,472
79,804
22,802
48,399
10,361
1,435
11,191
967
7,180
640
121
207
(112)
4,360
4,434
8,547
7,422
1,412
311
Region XII
North Cotabato
Kidapawan City
1 Alamada
2 Aleosan
3 Antipas
4 Arakan
5 Banisilan
6 Carmen
7 Kabacan
8 Libungan
9 Magpet
10 Makilala
11 Matalam
12 Midsayap
13 M'lang
14 Pigcawayan

Calendar Year 2013
(In Thousand Pesos)
Region
Financial Condition
Municipalities
15 Pikit
16 President Roxas
17 Tulunan
42
25
29
Sub-Total
Sarangani
1 Alabael
2 Glan
3 Kiamba
4 Maasim
5 Maitum
6 Malapatan
7 Malungon
897
South Cotabato
General Santos City
Koronadal City
1 Banga
2 Lake Sebu
3 Norala
4 Polomolok
5 Santo Nio
6 Surallah
7 Tampakan
8 Tantangan
9 T'boli
10 Tupi
Assets
Liabilities
Equity
Income
Expenses
Net Income (Loss)
30,241
45,752
39,722
737,708
6,430
414
293
70,758
23,811
45,338
39,429
666,950
67,528
32,273
40,793
782,596
68,091
25,050
40,149
716,813
(563)
7,224
644
65,782
13
31
19
16
19
12
31
141
37,066
146,516
36,595
23,396
57,414
51,058
42,739
394,785
3,530
2,456
4,008
2,217
3,730
7,635
8,247
31,822
33,537
144,059
32,587
21,180
53,684
43,424
34,492
362,963
39,398
70,230
32,661
30,519
30,426
29,963
57,723
290,919
34,134
60,390
29,337
27,369
23,170
29,154
55,588
259,142
5,264
9,840
3,324
3,150
7,256
808
2,135
31,777
225
26
27
22
19
14
23
10
17
14
13
25
15
225
591,460
57,055
32,657
22,748
20,658
67,409
26,071
78,928
9,116
11,795
44,587
32,104
994,588
86,433
3,439
28
3,253
168
436
992
283
9
1,744
1,387
110
98,282
505,027
53,616
32,629
19,495
20,490
66,973
25,079
78,645
9,106
10,051
43,200
31,995
896,306
256,481
86,975
45,730
40,205
27,802
82,924
22,925
43,962
14,870
25,424
48,216
38,974
734,487
199,658
84,376
43,715
37,985
26,032
78,145
20,271
35,820
13,024
22,167
41,425
32,950
635,568
56,823
2,599
2,015
2,220
1,770
4,779
2,654
8,142
1,846
3,257
6,790
6,024
98,920
37
20
19
16
20
37
20
19
16
20
51,758
74,575
25,640
10,822
15,892
1,767
2,024
768
221
-
49,991
72,551
24,872
10,601
15,892
124,836
55,701
35,999
25,445
20,450
130,966
38,486
34,761
24,924
20,092
(6,130)
17,215
1,238
522
358
543
141
26
27
22
19
14
23
10
17
14
13
25
15
Sub-Total
No. of Barangays
with FS
42
25
29
508
13
31
19
16
19
12
31
Sub-Total
Sultan Kudarat
Cotabato City
Tacurong City
1 Bagumbayan
2 Columbio
3 Esperanza
Total No. of
Barangays
Financial Position

Calendar Year 2013
(In Thousand Pesos)
Region
Financial Condition
Municipalities
4
5
6
7
8
9
10
11
Isulan
Kalamansig
Lambayong
Lebak
Lutayan
Ninoy Aquino
Palimbang
Pres. Quirino
Total No. of
Barangays
17
15
26
27
11
20
40
19
Sub-Total
Regional Total
No. of Barangays
with FS
Assets
Liabilities
Financial Position
Equity
Income
Expenses
Net Income (Loss)
17
15
26
27
11
20
41
18
287
1,161
49,086
44,880
4,926
80,075
21,148
38,604
72,254
16,504
506,164
2,633,244
1,558
3,101
385
770
2,734
490
13,819
214,680
47,529
41,779
4,926
79,689
20,379
35,870
72,254
16,014
492,345
2,418,564
37,269
20,363
27,540
46,718
41,209
36,296
43,917
17,837
533,580
2,341,581
34,963
17,072
26,372
42,101
37,732
33,835
44,156
15,881
501,339
2,112,862
2,306
3,291
1,168
4,617
3,477
2,460
(239)
1,956
32,241
228,720
253
86
31
25
8
15
11
20
8
7
8
9
13
241
307,202
98,446
8,402
2,118
10,074
17,831
50,204
14,104
17,749
13,729
11,858
8,395
560,112
15,138
23,805
28
10
688
1,037
6,381
359
697
307
512
48,961
292,065
74,642
8,374
2,108
9,386
16,794
43,823
13,745
17,052
13,421
11,858
7,883
511,151
199,796
54,046
32,256
10,017
18,549
11,438
22,526
13,164
9,171
12,251
11,446
6,872
401,533
177,878
50,462
28,265
9,556
17,581
12,401
18,663
11,335
9,023
10,471
10,182
7,244
363,061
21,917
3,584
3,991
462
969
(963)
3,863
1,829
147
1,780
1,264
(372)
38,472
43
10
47
15
21
32
11
43
10
47
15
21
32
11
167,644
37,088
129,864
2,427
29,408
94,029
22,033
20,148
2,582
1,310
190
3,518
4,870
208
147,496
34,506
128,554
2,237
25,890
89,159
21,825
72,168
39,519
50,680
22,037
26,525
55,566
25,163
62,665
31,930
41,586
23,734
24,054
53,662
24,170
9,504
7,589
9,094
(1,697)
2,472
1,904
993
287
1,196
Region XIII
898
Agusan del Norte

Butuan City
Cabadbaran City
1 Buenavista
2 Carmen
3 Jobonga
4 Kitcharao
5 Las Nieves
6 Magallanes
7 Nasipit
8 R. T. Romualdes
9 Santiago
10 Tubay
86
31
25
8
15
11
20
8
19
8
9
13
Sub-Total
Agusan del Sur

Bayugan City
1 Bunawan
2 Esperanza
3 La Paz
4 Loreto
5 Prosperidad
6 Rosario

Calendar Year 2013
(In Thousand Pesos)
Region
Financial Condition
Municipalities
7
8
9
10
11
12
13
San Francisco
San Luis
Santa Josefa
Sibagat
Talacogon
Trento
Veruela
27
25
11
24
16
16
20
Sub-Total
899
Dinagat Islands
1 Basilisa
2 Cagdianao
3 Dinagat
4 Libjo
5 Loreto
6 San Jose
7 Tubajon
No. of Barangays
with FS
Assets
Liabilities
Equity
Income
Expenses
Net Income (Loss)
27
25
11
24
16
16
20
318
57,149
33,003
3,711
44,645
34,205
89,661
38,272
783,138
4,293
407
1,164
6,885
483
5,096
3,923
55,078
52,855
32,596
2,547
37,759
33,722
84,565
34,349
728,060
48,397
27,889
17,817
27,749
28,566
30,098
28,969
501,146
39,265
23,271
17,548
25,680
24,100
27,152
25,844
444,660
9,132
4,618
270
2,069
4,466
2,946
3,125
56,486
100
27
14
12
16
10
12
9
100
51,620
18,863
16,464
22,718
18,940
41,926
16,519
187,050
82
148
895
346
119
2,078
135
3,802
51,538
18,714
15,569
22,372
18,821
39,849
16,385
183,249
34,592
32,496
12,596
18,257
21,629
19,504
17,444
156,519
27,022
29,937
10,157
16,781
14,396
15,613
10,515
124,422
7,570
2,560
2,438
1,476
7,233
3,891
6,930
32,097
54
12
9
6
14
29
20
19
13
21
14
15
20
6
11
12
54
2
9
6
14
29
17
19
13
21
5
15
20
6
4
12
27,321
3,066
42,091
8,493
148,812
40,852
33,493
2,640
12,332
6,033
4,950
13,041
56,106
4,665
3,372
2,405
2,205
29
4,325
34
2,205
499
6
55
57
356
64
2,485
132
5
25,116
3,037
37,767
8,458
146,607
40,353
33,487
2,640
12,277
5,976
4,595
12,977
53,621
4,665
3,240
2,401
25,999
2,810
9,560
5,832
96,818
18,959
21,391
12,260
16,511
6,461
6,281
15,211
22,357
4,344
4,295
3,625
26,181
2,552
8,149
5,411
38,633
14,512
31,188
13,111
16,125
6,141
5,818
13,194
17,716
4,074
4,258
3,157
(182)
258
1,412
421
58,185
4,447
(9,797)
(851)
386
320
463
2,018
4,642
270
38
468
318
27
14
12
16
10
12
9
Sub-Total
Surigao del Norte

Surigao City
1 Alegria
2 Bacuag
3 Burgos
4 Claver
5 Dapa
6 Del Carmen
7 Gen. Luna
8 Gigaquit
9 Mainit
10 Malimono
11 Pilar
12 Placer
13 San Benito
14 San Francisco
15 San Isidro
Total No. of
Barangays
Financial Position

Calendar Year 2013
(In Thousand Pesos)
Region
Financial Condition
Municipalities
16
17
18
19
20
Santa Monica
Sison
Socorro
Taganaan
Tubod
Total No. of
Barangays
11
12
14
14
9
Sub-Total
900
Surigao del Sur

Bislig City
Tandag City
1 Barobo
2 Bayabas
3 Cagwait
4 Cantilan
5 Carmen
6 Carrascal
7 Cortes
8 Hinatuan
9 Lanuza
10 Lianga
11 Lingig
12 Madrid
13 Marihatag
14 San Agustin
15 San Miguel
16 Tagbina
17 Tago
335
24
21
22
7
11
17
8
14
12
24
13
13
18
14
12
13
18
25
24
Sub-Total
Regional Total
310
1,316
No. of Barangays
with FS
Assets
Liabilities
Financial Position
Equity
Income
Expenses
Net Income (Loss)
11
4
14
14
9
298
11,796
3,892
21,405
3,488
8,330
458,583
200
2,027
795
117
632
16,228
11,596
1,865
20,609
3,371
7,698
442,355
9,692
4,215
15,501
6,249
7,698
316,069
9,259
3,307
14,536
5,824
6,552
249,696
433
909
965
424
1,146
66,373
24
21
22
7
11
17
8
14
12
24
13
13
18
14
12
13
18
25
24
310
1,267
145,351
55,347
36,270
4,285
24,153
28,440
18,217
120,446
17,679
32,637
27,636
7,711
13,171
9,897
15,323
39,386
42,995
66,413
24,735
730,093
2,718,976
16,934
2,422
164
142
1,402
47
1,170
6,006
563
2,422
496
1,102
50
1,389
7,633
295
472
2,121
44,830
168,899
128,417
52,926
36,106
4,143
22,750
28,393
17,047
114,440
17,116
30,216
27,636
7,215
12,069
9,847
13,935
31,753
42,700
65,941
22,615
685,263
2,550,077
65,261
47,353
39,883
7,160
16,166
23,105
9,526
63,081
13,900
34,676
14,201
21,274
21,339
16,219
15,472
18,222
24,322
34,550
28,383
514,094
1,889,361
65,315
40,286
34,785
7,217
16,109
22,658
9,656
21,829
14,187
32,599
14,705
17,081
13,977
15,975
13,854
17,356
23,364
29,850
26,217
437,020
1,618,859
(54)
7,066
5,098
(57)
57
447
(129)
41,252
(287)
2,077
(503)
4,193
7,362
244
1,618
866
958
4,700
2,165
77,074
270,502
ARMM
Lanao del Sur
Marawi City
1. Bacolod-Kalawi
2. Balabagan
96
26
27

Calendar Year 2013
(In Thousand Pesos)
Region
Financial Condition
Municipalities
901
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
25.
26.
27.
28.
29.
30.
31.
32.
33.
34.
35.
36.
37.
38.
Balindong
Bayang
Binidayan
Buadipuso Buntong
Bubong
Bumbaran
Butig
Calanugas
Ditsaan-Ramain
Ganassi
Kapai
Kapitagan
Lumba-Bayabao
Lumbaca Unayan
Lumbatan
Lumbayanague
Madalum
Madamba
Maguing
Malabang
Marantao
Marogong
Masiu
Mulondo
Pagayawan
Piagapo
Picong
Poona Bayabao
Pualas
Saguiaran
Sultan Dumalondong
Tagoloan
Tamparan
Taraka
Tubaran
Tugaya
Total No. of
Barangays
38
49
26
33
36
17
16
17
35
32
20
15
38
9
21
22
37
24
34
37
34
24
35
26
18
37
19
25
23
30
7
19
44
43
21
23
No. of Barangays
with FS
26
33
36
16
12
17
31
9
27
23
33
15
12
25
20
7
44
40
15
Assets
Liabilities
390
17,639
19,041
1,369
505
1,647
22,043
794
245
575
10,014
9,135
619
12,598
591
1,376
1,890
13,536
8,029
-
Financial Position
Equity
241
174
125
-
Income
390
17,398
18,867
1,369
505
1,647
22,043
794
245
575
10,014
9,010
619
12,598
591
1,376
1,890
13,536
8,029
-
Expenses
10,750
25,757
30,091
17,964
10,414
19,248
28,738
7,988
22,884
12,060
27,954
12,336
10,876
23,416
15,855
8,272
16,511
31,594
13,656
-
10,689
25,720
30,067
17,973
10,309
18,609
28,552
8,009
22,863
11,977
27,954
12,322
10,825
23,901
15,755
8,112
15,841
31,320
13,524
-
Net Income (Loss)

61
37
24
(10)
105
638
186
(21)
21
83
15
51
(485)
100
160
670
275
133
-

Calendar Year 2013
(In Thousand Pesos)
Region
Financial Condition
Municipalities
39. Wao
Total No. of
Barangays
26
Sub-Total
1,159
No. of Barangays
with FS
Assets
Liabilities
26
467
14,806
136,842
2
11
3
9
17
9
27
8
468
1,994
1,124
679
2,474
570
5,070
1,873
2,092
1,266
3,526
2,932
2,288
6,316
2,167
11,427
2,345
48,611
Financial Position
Equity
540
Income
Expenses
Net Income (Loss)
14,806
136,302
32,390
378,754
31,006
375,328
1,385
3,427
468
1,994
1,124
679
2,474
570
5,070
1,873
2,092
1,266
3,484
2,932
2,288
5,406
2,167
7,854
2,345
44,087
1,718
14,744
16,474
15,593
18,096
11,160
27,252
11,549
17,255
17,493
20,353
22,439
14,037
36,362
23,677
59,662
15,145
343,008
1,747
14,756
16,783
15,558
17,908
11,665
27,116
12,522
16,543
17,181
19,994
22,258
13,931
35,755
23,629
59,272
15,083
341,701
(29)
(12)
(310)
35
188
(504)
136
(973)
712
312
359
182
106
607
48
390
62
1,307
110,100
903
1,189
2,559
895
4,012
734
2,717
1,277
58,623
6,295
17,849
10,377
6,862
12,351
9,658
11,235
7,549
43,881
6,288
17,634
10,107
6,861
12,372
9,992
10,891
7,520
14,742
7
215
270
1
(21)
(334)
345
29
Sulu
902
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
Hadji Panglima Tahil

Indanan
Jolo
Kalingalan Caluang
Lugus
Luuk
Maimbung
Omar
Panamao
Pandami
Panglima Estino
Pangutaran
Parang
Pata
Patikul
Siasi
Talipao
Tapul
Tongkil
5
34
8
9
17
12
27
8
31
16
12
16
40
14
30
50
52
15
14
Sub-Total
Tawi-Tawi
1 Bongao
2 Languyan
3 Mapun
4 Panglima Sugala
5 Sapa-Sapa
6 Sibutu
7 Simunul
8 Sitangkai
9 South Ubian
10 Tandubas
410
35
20
15
17
23
16
15
9
31
20
15
12
16
40
14
30
21
52
14
300
35
4
13
9
5
7
4
9
6
110,100
914
1,189
2,559
895
4,012
734
2,717
1,277
42
910
3,572
4,524
11
-

Calendar Year 2013
(In Thousand Pesos)
Region
Financial Condition
Municipalities
11
Total No. of
Barangays
No. of Barangays
with FS
Turtle Island
Sub-Total
903
Basilan
Lamitan City
1 Akbar
2 Al-Barka
3 Hadji Mohammad
4 Hadji Muhtamad Ajul
5 Lantawan
6 Maluso
7 Sumisip
8 Tabuanlasa
9 Tipo-Tipo
10 Tuburan
11 Ungkaya Pukan
Sub-Total
Maguindanao
1 Ampatuan
2 Barira
3 Buldon
4 Buluan
5 Datu Abdullah Sangki
6 Datu Anggal Midtimbang
7 Datu Blah Sinsuat
8 Datu Hoffer
9 Datu Montawal
10 Datu Odin Sinsuat
11 Datu Paglas
12 Datu Piang
13 Datu Salibo
14 Datu Saudi Ampatuan
15 Datu Unsay
16 Guindulungan
17 Kabuntalan
Assets
Liabilities
Equity
92
124,398
203
45
9
16
10
11
25
20
29
12
11
10
12
45
9
16
10
11
25
20
29
12
11
8
12
208
10,637
635
2,699
1,040
2,023
2,023
2,109
8,249
201
2,413
5,848
307
38,184
11
11
15
7
10
19,132
240
3,050
28,885
16,227
10,046
3,364
906
-
210
11
14
15
7
10
7
13
11
11
34
23
16
17
8
8
11
17
32
Financial Position
Income
Expenses
Net Income (Loss)
124,387
140,800
125,545
15,255
10,637
635
2,699
1,040
2,023
2,023
2,109
8,249
201
2,413
5,848
307
38,184
52,087
11,767
15,980
10,852
22,688
22,688
24,619
32,934
14,170
12,783
9,988
13,828
244,384
34,915
11,749
15,415
10,874
23,346
23,346
24,286
31,511
13,968
12,724
7,300
13,690
223,125
17,172
18
565
(22)
(658)
(658)
334
1,423
201
60
2,688
138
21,260
19,132
240
3,050
28,885
16,227
10,046
3,364
906
-
17,632
13,352
21,977
19,099
13,620
6,729
57,268
9,696
-
17,103
13,454
21,939
13,620
13,043
6,813
57,211
10,672
-
530
(102)
37
5,480
577
(84)
57
(975)
-
11

Calendar Year 2013
(In Thousand Pesos)
Region
Financial Condition
Municipalities
904
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
Total No. of
Barangays
Mamasapano
Mangudadatu
Matanog
Northern Kabuntalan
Pagalungan
Paglat
Pandag
Parang
Rajah Buayan
S.K. Pendatun
Shariff Aguak
Shariff Saydona Mustapha
South Upi
Sultan Kudarat
Sultan Mastura
Sultan Sa Barongis
Talayan
Talitay
Upi
Sub-Total
Regional Total
14
8
8
11
12
8
8
25
11
19
13
16
11
39
13
12
15
9
23
508
2,490
Grand Total
42,067
No. of Barangays
with FS
Assets
3
187
1,254
937
16,304
8,959
9,657
11,589
5,431
5,964
9,353
150,045
498,080
29,947
69,958,772
14
8
8
20
10
13
11
Liabilities
Financial Position
Equity
Income
Expenses
Net Income (Loss)
20
5,096
937
16,304
8,959
9,637
11,589
5,431
5,964
9,353
150,025
492,985
16,952
10,584
8,848
42,682
11,894
22,780
20,342
5,957
299,414
1,406,361
16,942
10,012
7,519
43,126
11,894
22,849
20,436
5,290
291,922
1,357,621
11
572
1,329
(444)
(69)
(95)
667
7,492
48,740
4,773,776
65,184,996
52,384,706
45,818,953
6,565,753
20
-
PART X
COMMON AUDIT FINDINGS
AND RECOMMENDATIONS
ON BARANGAYS
Summary of Audit Findings and Recommendations on Barangays

The following is the summary of audit findings and recommendations culled from the submitted CY 2013 Annual
Audit Reports on barangays:
Findings
A. Submission of Accounts
1. Delayed/Non-Submission
of
Disbursement
Vouchers (DVs), Supporting Documents (SDs)
and other Reports requested by the Auditors from
the Barangays.
Region
NCR
CAR
Region 1
Region 2
Region 3
Region IV-A
Region IV-B
Region 6
Region 7
Region 8
Region 9
Region 10
Region 11
Region 12
Region 13
ARMM
2.
Disbursements unsupported by Vouchers.

Region
Region 3
Region IV-B
Region 13
3.
No. of Barangays
299
126
746
34
682
1
57
930
13
410
155
568
209
43
248
603
Punong Barangays should enjoin the Barangay Treasurers

to adhere strictly to the provisions of Sec. 4(6) of PD 1445
and Section 168 of the GAAM, Volume I, regarding the
timely submission of disbursement vouchers and their
supporting documents, to ensure the validity and propriety
of the transactions of the Barangays.
No payment should be made without duly approved

No. of Barangays
56
41
2
Incomplete documentation/Unsupported
disbursements made.
Region
NCR
CAR
Region 1
Region 2
Region 3
Region IV-A
Region IV-B
Region 6
Region 7
Region 8
Region 9
Region 10
Region 11
Region 12
Region 13
ARMM
Recommendations
The Punong Barangay should ensure the legality, propriety

and validity of transactions by way of complete supporting
documentation.
No. of Barangays
351
172
792
53
1,123
289
60
713
13
460
255
324
56
33
337
374
907
Findings
B. Cash
1. Barangay collections were not deposited promptly
and intact with the authorized depository banks.
Region
NCR
CAR
Region 1
Region 2
Region 3
Region IV-A
Region IV-B
Region 6
Region 8
Region 9
Region 10
Region 11
Region 12
Region 13
2.
No. of Barangays
21
31
395
48
727
289
28
1,014
343
265
350
115
188
268
Bank Reconciliation Statements were not made

available at the time of audit.
The accuracy and reliability of the balances of the
Cash in Bank accounts cannot be ascertained due
to the inability of the Offices of the City
Accountants to prepare bank reconciliation
statements regularly and to submit the same
together with the supporting documents to the
Auditors Offices in accordance with Section 04.04
of the Barangay Accounting Manual.
Region
NCR
CAR
Region 1
Region 2
Region 3
Region 6
Region 8
Region 9
Region 10
Region 11
Region 12
Region 13
ARMM
3.
Recommendations
Barangay Treasurers should be compelled to strictly
comply with the policies and procedures provided in the
Systems and Procedures Manual on the Management of
Barangay Funds and Property on the deposit of barangay
collections.
Punong Barangays and Accountants should ensure that

Bank Reconciliation Statements are prepared to ensure
timely detection of errors requiring adjustments.
No. of Barangays
16
3
320
66
326
835
102
181
111
37
50
183
376
Lack of monthly Report of Accountability for

Accountable Forms (RAAF) as required in
Volume I and III of the Systems and Procedures
Manual on the Management of Barangay Funds
and Property; thus, actual accountability could not
be immediately ascertained as of a given period,
and lack of updated barangay Cashbooks/Cash
Registries.
908
Barangay Treasurers should regularly prepare and submit

RAAF and update their Cashbooks/Cash Registries
regularly.
Region
NCR
CAR
Region 1
Region 2
Region 3
Region IV-B
Region 6
Region 7
Region 8
Region 9
Region 10
Region 11
Region 12
Region 13
ARMM
4.
Exert all efforts to locate the records/documents for

analysis/review of accounts and secure the required
authority from COA for condonation or write-off as the case
may be, in accordance with Section 36 of PD 1445 and as
prescribed under COA Circular No. 97-001 dated
February 5, 1997.
No. of Barangays
72
34
49
1
Paid Vouchers, payrolls and

documents not stamped "PAID".
Region
Region 1
Region 3
Region 6
Region 8
Region 9
Region 10
Region 11
Region 13
supporting
No. of Barangays
63
101
276
12
45
140
41
7
C. Cash Advances
1. Cash Advances remained unliquidated as of
year-end.
Region
NCR
Direct the Accountant to effect the necessary adjustments

in the books of accounts to present fairly the balances of
the cash accounts in the financial statements.
No. of Barangays
5
44
1
1
88
56
47
6
9
Long outstanding Dormant Accounts.

Region
NCR
Region 1
Region 3
Region 11
6.
Recommendations
No. of Barangays
87
3
546
22
578
7
871
7
127
114
310
11
34
98
309
Unbooked items for adjustments as shown in the

Bank Reconciliation Statements resulted in
unreliable balance of the Cash in Banks accounts.
Region
CAR
Region 3
Region IV-A
Region IV-B
Region 6
Region 9
Region 10
Region 11
Region 13
5.
Findings
No. of Barangays
158
909
All paid vouchers and their supporting documents must be

stamped/marked PAID after payment or upon release of
the check to avoid risk of double payment of the same
transaction.
Punong Barangays should direct the immediate and full

settlement of existing cash advances.
Concerned
barangay officials should strictly observe the guidelines on
the granting and liquidation of cash advances as provided
for under COA Circular No. 97-002 dated
CAR
Region 1
Region 2
Region 3
Region IV-A
Region IV-B
Region 6
Region 8
Region 9
Region 10
Region 11
Region 12
Region 13
ARMM
2.
Findings
19
237
82
419
3
46
327
13
228
292
273
142
130
23
February 10, 1997.
Accountable officers were not covered by or have

inadequate fidelity bond coverage.
Region
Region 1
Region 3
Region 6
Region 10
ARMM
No. of Barangays
44
3
178
26
23
D. Receivables
1. No subsidiary ledgers to validate balances of
receivables.
Region
NCR
Region 1
Region 3
Region 10
2.
Prior years audit disallowances remained

unsettled and unrecorded in the books of
accounts.
Region
NCR
Region 3
Region 6
Region 9
Region 10
E.
No. of Barangays
33
28
14
15
Management should secure adequate fidelity bond

equivalent to the maximum accountability of accountable
officers in order to safeguard the barangays assets in case
of loss through theft, misappropriation and other loss due to
fortuitous events. Appropriate a yearly budget to cover the
payment of premiums on the renewal of the fidelity bonds.
The accounting personnel in charge of barangays should

reconstruct the accounting records as basis for maintaining
subsidiary ledgers that reconcile with the receivables
control account.
Direct the Barangay Bookkeeper to record in the books the

total disallowed amount.
Enforce settlement of the audit disallowances of which
payees or persons identified to be liable are still in service
with the barangay.
No. of Barangays
4
50
11
33
55
Procurement
1. Procurements were made without the approved
Annual Procurement Plan (APP) contrary to
Article 431, Rule XXXV of the Implementing Rules
and Regulations (IRR) of Republic Act (RA) 7160
and Section 7 of RA 9184.
Region
NCR
Region 1
Region 2
Recommendations
No. of Barangays
119
251
7
910
Every barangay should prepare and use the Annual

Procurement Plan for the effective management of its
procurement requirement to avoid unnecessary purchases.
Region 3
Region IV-A
Region 6
Region 7
Region 8
Region 9
Region 10
Region 11
Region 12
Region 13
2.
5.
No. of Barangays
195
233
54
13
71
14
18
286
Absence of Bids and Awards Committee (BAC)

responsible for the procurement activities of the
Barangays in violation of Section 11 of RA 9184.
Region
NCR
Region 3
Region IV-B
Region 8
The Punong Barangay should enforce DBM Circular and

Administrative Order on the procurement of commonly used
supplies and equipment from the PS-DBM.
No. of Barangays
72
92
31
8
27
175
Non-registration with the Philippine Government

Electronic Procurement System (PhilGEPS)
caused the non-posting of their invitations to bid
for all their procurement activities, contravening
Section 8.3.1 and 8.2.1 of the IRR of RA 9184.
Region
NCR
Region 3
Region 6
Region 7
Region 8
Region 9
Region 11
ARMM
4.
Recommendations
218
283
276
13
6
8
213
12
61
108
Supplies requirements of the barangays were not

purchased from the Procurement Service (PS),
Department of Budget and Management (DBM),
contravening Section 53 (e) of the IRR of RA 9184
and Administrative Order No. 17 dated
July 28, 2011.
Region
Region 1
Region 3
Region 8
Region 10
Region 12
Region 13
3.
Findings
No. of Barangays
3
22
51
119
Procurement of goods/services were made thru

selective/shopping/canvass instead of public
bidding in violation of Section 10, Rule V of the
IRR of RA 9184; purchases were paid thru
reimbursements.
911
Barangays should register with the PhilGEPS to ensure

their access to an on-line network to facilitate the open,
speedy and efficient on-line transmission, conveyance and
use of electronic bid evaluations.
Moreover, all
procurement invitations shall be posted in the PhilGEPS
bulletin board to guarantee the transparency and
competitiveness in the procurement process.
The
Invitations to Bid should include necessary information as
to posting dates in the PhilGEPS.
Punong Barangays should create Bids and Awards

Committees (BAC) pursuant to Republic Act 9184 and its
Implementing Rules and Regulations and GPPB Circular
No. 03-2013 dated April 26, 2013.
Adhere strictly to the provisions of RA 9184 in the

procurement of goods and services. Procure supplies in
bulk through competitive public bidding. Procurement
through alternative methods of procurement may be
resorted to only upon recommendation of the BAC and
approved by the LCE and the required conditions set under
Sections 48-54 of the Revised Implementing Rules and
Region
NCR
CAR
Region 1
Region 3
Region IV-A
Region 6
Region 7
Region 8
Region 9
Region 10
Region 11
Region 13
6.
Recommendations
Regulations of RA 9184 have been complied with.
No. of Barangays
8
10
73
35
1
172
7
13
18
42
31
39
Unrecorded purchases resulted in understatement

of assets and overstatement of expenses.
Region
Region 3
Region IV-B
Region 6
Region 9
Region 10
Region 11
Region 13
F.
Findings
No. of Barangays
7
8
73
10
2
1
6
Inventories, and Property, Plant and Equipment

1. Lack of physical count of Inventories, and
Property, Plant and Equipment (PPE) at year-end.
Region
NCR
CAR
Region 1
Region 2
Region 3
Region IV-A
Region IV-B
Region 6
Region 7
Region 8
Region 9
Region 10
Region 11
Region 12
Region 13
ARMM
2.
No. of Barangays
169
91
1,262
105
1,232
293
89
1,447
13
365
189
619
303
195
390
317
Unreconciled balances of PPE accounts with the

and Equipment (RPCPPE).
Region
NCR
Region 1
Region 2
Region 3
Region IV-B
No. of Barangays
248
149
6
538
6
912
Direct the barangay bookkeeper to record the purchases as

inventory regardless of whether or not these are consumed
within the accounting period in compliance with
Sections 114 and 121 of the Manual on New Government
Accounting System (NGAS).
Conduct physical count of all barangay property to establish

their existence and condition for proper financial statement
classification.
Barangay Bookkeepers should maintain subsidiary ledgers

and reconcile property, plant and equipment balance with
the physical inventory reports submitted, and identify the
causes of the discrepancies so that the necessary
adjustments in the books could be made.
Region 6
Region 8
Region 9
Region 10
Region 11
Region 12
Region 13
3.
No. of Barangays
40
187
27
554
283
8
849
21
127
194
157
66
121
Absence of Property Acknowledgement Receipt

(PAR) and PPE Registers.
Region
NCR
CAR
Region 1
Region 2
Region 3
Region IV-A
Region IV-B
Region 6
Region 8
Region 9
Region 10
Region 13
5.
Recommendations
229
6
104
11
26
76
7
Depreciation Expenses were not provided for the

PPE accounts.
Region
NCR
Region 1
Region 2
Region 3
Region IV-A
Region IV-B
Region 6
Region 8
Region 9
Region 10
Region 11
Region 12
Region 13
4.
Findings
No. of Barangays
277
97
19
6
506
283
25
410
121
14
130
48
Absence of Transfer Certificate of Title in the

name of the Barangay.
Region
NCR
Region 1
Region 2
Region 3
Region IV-A
Region 6
Region 8
Region 9
Region 10
Region 11
Region 12
Region 13
No. of Barangays
1
43
40
133
290
595
12
70
136
61
24
11
913
Accountants should provide depreciation for all the PPE

accounts of the barangays for the proper recognition of the
depreciation expense and a fair presentation of the book
values of PPEs.
Require the property officer to issue PAR to all officers and

employees who were issued government properties for
control purposes.
Management should exhaust all possible means to

document the legality of ownership of the lots through
Transfer Certificate of Title in the name of the Barangay in
coordination with the Municipal Assessor.
6.
Findings
Completed public infrastructures carried in the
books under the Property, Plant and Equipment
were not transferred to Registry of Public
Infrastructures.
Region
CAR
Region 3
Region IV-A
Region 9
Region 10
Region 11
Region 12
Region 13
7.
8.
No. of Barangays
16
34
4
37
Obsolete and unserviceable properties were not

reclassified to Other Asset account.
Region
NCR
CAR
Region 1
Region 3
Region IV-A
Region IV-B
Region 6
Region 9
Region 10
Region 11
Region 12
Region 13
9.
No. of Barangays
24
74
283
9
39
30
22
23
Lack of insurance covering government properties.

Region
NCR
Region 1
Region 10
Region 13
No. of Barangays
165
1
9
6
G. Payables
1. Long outstanding payables not yet reverted to
Region
NCR
CAR
Region 1
Take immediate steps to insure the Property, Plant and

Equipment with the Government Service Insurance System.
The Accountant should reclassify the cost of unserviceable

asset to the Other Asset account in accordance with NGAS.
No. of Barangays
11
11
85
199
2
6
151
41
26
75
37
3
Barangays did not adopt the perpetual inventory

method in the inventory valuation of Other
Supplies Inventory.
Region
Region 3
Region 8
Region 9
Region 13
Recommendations
Require the Accounting Office to prepare adjusting entries
to reclassify/transfer the cost of completed projects to the
Registry of Public Infrastructures at the end of accounting
period.
No. of Barangays
32
44
15
914
The Barangays should adopt a perpetual inventory system

in the inventory valuation and effect the necessary
adjustments in order to present fairly and accurately the
Other Supplies Inventory account in the financial
statements.
Management should effect adjustments of the accounts

pursuant to the guidelines on the handling of accounts
payable and require the Accountant to revert certain
accounts payable with no actual claim filed, administrative
or judicial, which are not covered by perfected contracts on
record.
Region 2
Region 3
Region 9
Region 10
Region 11
Region 12
Findings
Recommendations
16
3
8
32
5
23
H. Remittance to the Bureau of Internal Revenue (BIR)

1. Unremitted and/or delayed remittance of taxes
withheld to the BIR and failure to withhold VAT.
Region
NCR
CAR
Region 1
Region 2
Region 3
Region IV-A
Region 6
Region 8
Region 9
Region 10
Region 11
Region 12
Region 13
I.
Barangay Treasurers should remit, in full, taxes withheld

within the prescribed period to BIR to avoid incurrence of
penalty charges.
No. of Barangays
88
82
588
61
1,010
287
945
60
248
167
73
101
112
Development Funds
1. The 20% Development Fund was not utilized in
accordance with Section 287 of the Local
Government Code (RA 7160) and DILG-DBM
Joint Memorandum Circular No. 2011-1, dated
April 13, 2011.
Region
NCR
CAR
Region 1
Region 2
Region 3
Region IV-A
Region IV-B
Region 6
Region 7
Region 8
Region 9
Region 10
Region 11
Region 12
Region 13
ARMM
2.
Barangays should utilize the 20% Development Fund

strictly in accordance with the purpose as mandated by the
DILG-DBM Joint Memorandum Circular No. 2011-1 dated
April 13, 2011.
No. of Barangays
11
160
255
25
698
290
46
495
6
94
120
171
198
60
78
139
The Barangay and Sangguniang Kabataan (SK)

officials did not implement some projects
programmed under their Annual Development
Plan.
The 10% SK Fund was not fully
utilized/expended, thus, depriving the SK
members of the benefits that could have been
derived therefrom.
Implement fully projects and activities funded out of the SK

fund to attain the goals and objectives beneficial to the
young constituents.
915
Region
NCR
CAR
Region 1
Region 2
Region 3
Region IV-A
Region IV-B
Region 8
Region 9
Region 10
J.
Findings
Recommendations
No. of Barangays
10
67
41
18
262
283
46
6
70
12
Gender and Development (GAD)

1. The barangays failed to appropriate five percent
(5%) of their local annual appropriations and/or
create a GAD Focal Point which resulted in nonimplementation of programs designed to address
the gender issues for women empowerment and
gender equality.
Region
NCR
CAR
Region 1
Region 3
Region IV-A
Region IV-B
Region 6
Region 8
Region 9
Region 10
Region 11
Region 12
Region 13
ARMM
No. of Barangays
3
97
315
1,017
285
6
183
4
195
210
205
78
97
139
K. LDRRMF Investment Plan

1. Non preparation of the annual Local Disaster Risk
Reduction Management Fund (LDRRMF)
Investment Plan for CY 2013 and low percentage
of utilization of the fund.
Region
NCR
CAR
Region 1
Region 2
Region 3
Region IV-A
Region IV-B
Region 6
Region 8
Region 9
Region 10
Region 11
Region 12
Region 13
ARMM
The Punong Barangays should formulate GAD Plan which

contain projects and activities on gender issues that may be
embedded in regular projects of the LGUs.
No. of Barangays
75
168
451
8
567
2
52
313
191
146
231
240
38
96
286
916
The Barangays were required to comply with COA Circular

No. 2012-002 and prepare the annual LDRRMF Investment
Plan, submit quarterly report on the utilization of LDRRMF
and follow the accounting and reporting guidelines
prescribed under COA Circular No. 2012-002 to properly
account for the usage of LDRRMF.
L.
Findings
Fund for Senior Citizens and Differently-Abled
1. Inability of barangays to appropriate 1% of its
budget for programs and projects related to Senior
Citizens and Differently-Abled, and prepare a work
and financial plan that will be used as guide in the
utilization of the fund.
Region
Region 3
Region 9
Region 10
2.
Barangay officials should exercise their revenue raising

powers as provided for under the Local Government Code
of 1991 to generate additional income.
No. of Barangays
31
191
9
345
4
387
12
1
179
29
24
37
111
The inefficient and ineffective management of

Barangay funds and failure to monitor
expenditures against Appropriations led to excess
expenditures over appropriations.
Region
NCR
CAR
Region 1
Region 2
Region 3
Region IV-A
Region IV-B
Region 6
Region 9
Region 10
Region 11
Region 12
Region 13
ARMM
The management should comply with the existing laws,

rules and regulations on affairs of senior citizens and
differently-abled persons to ensure that the plans,
programs, projects and activities are aligned to address
their intended purpose.
No. of Barangays
61
19
6
M. Revenues
1. Revenue powers as provided under the Local
Government Code of 1991 to generate additional
income not fully exercised.
Region
CAR
Region 1
Region 2
Region 3
Region IV-B
Region 6
Region 8
Region 9
Region 10
Region 11
Region 12
Region 13
ARMM
Recommendations
Barangays should effect sound management practices on

Barangay funds and resources in order not to incur
expenditures more than the appropriations.
No. of Barangays
32
15
234
9
390
283
11
475
161
144
79
107
23
23
N. Expenditures
1. Non adherence to the guidelines of Productivity
Enhancement Incentive (PEI) resulted in
excessive disbursement of funds.
917
Direct the persons responsible to restitute, restore and

settle immediately the excess amount granted as PEI.
Region
CAR
Region 1
Region 3
Region 6
Region 9
Region 10
Region 11
Region 13
2.
Recommendations
No. of Barangays
2
17
162
264
10
3
1
7
Unauthorized/illegal/excessive
expenditures.
Region
NCR
CAR
Region 1
Region 2
Region 3
Region IV-A
Region 6
Region 8
Region 9
Region 10
Region 11
Region 13
3.
Findings
and
irregular
No. of Barangays
10
22
86
32
166
8
698
6
100
41
348
59
Prior years expenditures were charged against

current years appropriation.
Region
Region 1
Region 3
Region 6
Region 10
Region 11
Region 13
Punong barangays should enforce the Notices of

Disallowance issued.
No. of Barangays
12
45
54
38
2
10
918
Management should ensure that expenditures in a given

year are obligated and funded in that particular year.

2013 AFR LGUs Vol3

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2013 AFR LGUs Vol3

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Republic of the Philippines

His Excellency BENIGNO SIMEON C. AQUINO III

Dear President Aquino:

Very truly yours,

Phone: (632) 952-5700 local 1002/931-75-93 Fax: (632) 931-78-73

Republic of the Philippines

Honorable FRANKLIN M. DRILON

Dear Mr. Senate President:

Very truly yours,

Phone: (632) 952-5700 local 1002/931-75-93 Fax: (632) 931-78-73

Republic of the Philippines

Honorable FELICIANO R. BELMONTE, JR.

Dear Mr. Speaker:

Very truly yours,

Phone: (632) 952-5700 local 1002/931-75-93 Fax: (632) 931-78-73

Individual Financial Profile of Local Government Units

Excerpts from 2013 Annual Audit Reports on Provinces

Summary of Audit Opinions by Municipality

Common Audit Findings and Recommendations

Financial Profile of Barangays by City/Municipality

Common Audit Findings and Recommendations on

CONSTITUTIONAL MANDATE ON REPORTING

AUDIT THRUSTS FOR CY 2013

Table 2.0 - Comparative Balance Sheet Accounts by Fund

Special Education Fund

Figure 3.0 Asset Account Classification Breakdown

Prepayment and Other

Figure 4.0 Comparative Total Assets by LGU Classification

Figure 5.0 Comparative Total Assets by Fund

Liabilities and Deferred Credits

Figure 6.0 - Liabilities and Deferred Credits Breakdown

Figure 8.0 Comparative Balances of Liabilities and Deferred Credits by Fund

Prior Year's Adjustments

Transfers to/from Other Funds

Figure 10.0 Comparative Equity Account Balances by LGU Classification

Figure 11.0 Comparative Equity Account Balances by Fund

Figure 12.0 Results of Operations by LGU Classification

Table 7.0 Summary of Results of Operations by Fund

Figure 13.0 Results of Operations by Fund

Revenues and General Income

Business Income - 4.29%

Permits and Lincenses - 1.66%

Internal Revenue Allotment (IRA)

Figure 17.0 CY 2013 Expenditures by LGU Classification

Figure 20.0 Comparative Cash Inflows CY 2013-2012

Figure 21.0 Comparative Cash Outflows CY 2013-2012

Cash flows from Operating Activities

Figure 22.0 - Composition of Cash Inflows from Operating Activities

Figure 24.0 Operating Activities Cash Inflow/Outflow Proportion

Cash Flows from Investing Activities

Cash Flows from Financing Activities

Cash Flows by LGU Classification and by Fund

Figure 27.0 Total Cash Inflows/Outflows by LGU Classification

Figure 28.0 Total Cash Inflows/Outflows by Fund

Total Cash Outflows

Philippine Local Government Units

LIABILITIES AND EQUITY

Note: Differences in figures are due to rounding off

Philippine Local Government Units

LIABILITIES AND EQUITY

Note: Differences in figures are due to rounding off

Philippine Local Government Units

LIABILITIES AND EQUITY