Republic of the Philippines 6OMMISSION ON AUDIT OFFI6E OF O F THE AUDITOR Tea, No. 37 8 A+)t Gro+# D
AUDIT OBSERVATION MEMORANDUM AOM No.:2013-001 (2010-2012)
June 21, 2013 For
:Hon. JERRY R. LAGAS Punong Barangay Barangay Poblacion Buug, Zaboanga !ibugay
A""en"ion: #olore$ #. Mon"ero Barangay %rea$urer
&e 'ae aui"e "'e *alenar +ear +ear 2010-2012 accoun"$ an oera"ion$ o "'e Barangay Poblacion, Buug, Zaboanga !ibugay an ob$ere "'e olloing eiciencie$/error$: Observaton No. !
Non"#rovson o$ De#re%aton o$ &ro#ert' &(ant an) E*+#,ent a,o+ntn- &/012/010.34 as o$ De%e,ber 0!/ 34!3.
Ne oernen" Accoun"ing !y$"e (NA!) roie aong o"'er$ Accuula"e #erecia"ion - Accuula"ion o $y$"ea"ic an ra"ional alloca"ion o "'e co$"/alue o roer"y, lan" an euien" ue "o ear, "ear an u$age (accoun"$ 302-324) an #erecia"ion e5en$e - "'e erioic alloca"ion o co$" or "'e ear an "ear o roer"y, lan" an euien" (PP6) u$e in oera"ion$ (accoun"$ 702-724). *OA *ircular No. 2003-008 a"e #eceber 11, 11, 2003 roie$ "'a" %'e $"raig'" line line e"'o o cou"ing "'e erecia"ion or goernen" roer"y, lan" an euien" $'all be ao"e9 0.4 or uniori"y in "'e alica"ion o u$eul lie an $iliica"ion in i"$ cou"a"ion, "'e 6$"ia"e ;$eul
.0 Any a?u$"en" ari$ing ro "'e reer$ion o u$eul lie $'all be c'arge again$" Prior +ear@$ +ear@$ A?u$"en"$ A?u$"en"$ ...55 65aina"ion an aui" o accoun"$ i$clo$e "'a" anageen" aile "o roie or "'e erioic erec erecia" ia"ion ion an "'e corre$ corre$on onin ing g accuu accuula" la"e e ereci erecia"i a"ion on o i"$ PP6 accoun" accoun"$, $, "'ereby "'ereby oer$"a"ing "'e ne" oera"ing incoe, "o"al a$$e"$ an g oernen" eui"y accoun"$. ur"'er eriica"ion reeale "'a" "'e Municial Accoun"an" coul no" cou"e "'e erecia"ion e5en$e e5en$e an accuula"e accuula"e erecia"io erecia"ion n ue "o "'e ailure o "'e barangay oicial$ oicial$ "o $ubi" $ubi" "'e *+ 2012 2012 PP6 ine inen" n"or ory y 'ic 'ic' ' ill ill $er $eree a$ "'e "'e ba$i ba$i$$ in re rear arin ing g
%'e Punong barangay an o"'er concerne barangay oicial$ $'oul $ubi" "o "'e Municial Accoun"an" Oice "'e reor" 'y$ical inen"ory a$ o #eceber 31, 2012 an eery en o "'e year "'erea"er in orer or "'e la""er "o reare "'e la$ing $c'eule o erecia"ion o PP6 an a?u$" "'e boo$ a$ ell.
Observaton No.3 Varo+s +nserv%eab(e assets an) be'on) e%ono,%a( re#ar &ro#ert' &(ant an) E*+#,ent 9&&E ;ere not re%(ass$e) to Ot
Ne oernen" Accoun"ing !y$"e (NA!) *'a"er roie$ "'a" 'en goernen" roer"y 'a$ becoe un$ericeable or any cau$e, or i$ no longer neee, i" $'all, uon alica"ion o "'e oicer accoun"able "'ereor, be in$ec"e by "'e 'ea o agency or 'i$ uly au"'oriEe rere$en"a"ie in "'e re$ence o "'e aui"or concerne an i oun "o be aluele$$ or unu$able, i" ay be e$"roye in "'eir re$ence an i oun "o be aluable, i" ay be $ol a" a ublic auc"ion "o "'e 'ig'e$" bier uner "'e $ueri$ion o "'e roer coi""ee on aar or $iilar boy in "'e re$ence o "'e aui"or concerne or o"'er uly au"'oriEe rere$en"a"ie o "'e *oi$$ion, 555 n "'e een" o ublic ac"ion ail$, "'e roer"y ay be $ol a" a ria"e $ale a" $uc' a$ ay be i5e by "'e $ae coi""ee or boy concerne 555. Paragra' 48 o PA! 14 roie$ "'a" 555 "'e carrying aoun" o an i"e o roer"y lan" an euien" $'all be erecogniEe: a) on i$o$al or b) 'en no u"ure econoic benei"$ are e5ec"e ro i"$ u$e or i$o$al 555. n ai"ion, accuula"ion o un$ericeable, no longer neee or ob$ole"e roer"ie$ unnece$$ary increa$e$ co$"$ o ain"aining "'e an/or u$e u neee $"orage $ace/$. n our in$ec"ion o PP6 an inen"ory reor", e no"e "'a" ariou$ roer"y an euien"$ aoun"ing P 1,401,140F> are ien"iie a$ un$ericeable an beyon econoical reair ere $"ill in "'eir recor$. %'e$e PP6$ are loca"e in "'e rei$e$ o "'e barangay 'all builing an el$e'ere in barangay Poblacion, Buug, Zaboanga !ibugay ai"ing or roer i$o$al roceeing$. %'e ailure o "'e anageen" "o recla$$iy "'e $ai euien" "o o"'er a$$e"$ ill oer$"a"e "'e ar"icular PP6 accoun" an uner$"a"e "'e o"'er a$$e" accoun". %'e un$ericeable a$$e" i $ol ill genera"e incoe or i"$ oera"ion an "'e $ace 'ic' i$ re$en"ly u$e can be u"iliEe or o"'er PP6. Re%o,,en)aton
Cecla$$iy "'e un$ericeable PP6 "o o"'er A$$e"$ Accoun" "o coly i"' regula"ion, by $o oing anageen" ill be able "o oni"or a$$e"$ 'ic' are "o be i$o$e or aai"ing i$o$al. %'e Punong Barangay "'ru "'e !angunian $'oul con$"i"u"e a coi""ee, ur$uan" "o !ec"ion 87 o P# 1DD> "o uner"ae re$cribe i$o$al roceeing$ or "'e aboe en"ione un$ericeable roer"ie$ an o"'er roer"ie$ o "'e barangay "'a" nee "o be i$o$e "o iniiEe ain"enance e5en$e an $o "'a" "'e carrying co$"$ o "'e$e a$$e"$ can alreay be erecogniEe/roe ro "'e boo$ $o "'a" corre$oning a$$e" accoun"$ ill be airly re$en"e. Observaton No. 0 &ro#ert' &(ant an) E*+#,ent"Lan) a,o+ntn- & =4/444.44 ;ere not tt(e) to #rove ev)en%e o$ o;ners<#.
Manageen" A$$er"ion oer a$$e"$ inclue$ R-
n our aui" o "'e Barangay Poblacion, Buug Municiali"y accoun"$, ar"icularly PP6-
%'e Barangay Oicial$ $'oul $ecure "'e er"inen" ocuen"$ an roce$$ "'e "i"ling o "'e lan "o roe clai$ o oner$'i on "'e real roer"y-#en)e)?+nob(-ate) ba(an%e o$ @+% Res#onse F+n) 9@RF an) Lo%a( Dsaster Rs Re)+%ton Mana-e,ent F+n) 9LDRRMF a,o+ntn- & 370/210.0= are not trans$ere) to t
*OA *ircular No.2012-002 a"e !e"eber 12, 2012 roie aong o"'er$ "'a" all une5ene/unobliga"e balance o "'e Guic Ce$on$e un (GC) an
65aina"ion an eriica"ion "'ereo reeale "'a" "'e $ub?ec" une5ene/unobliga"e balance o <#CCM are no" $eara"e ro "'e eneral un "'ereby iola"ing "'e aboe-ci"e regula"ion. Re%o,,en)aton
Ceuire "'e Punong Barangay an "'e Barangay %rea$urer "o oen a $eara"e ban accoun" uro$ely or <#CCM only. Observaton No.= So,e )sb+rse,ents ;ere not #ro#er(' s+##orte) ;t< t
!ec.14F, Holue o "'e oernen" Accoun"ing an Aui"ing Manual (AAM) reuire$, aong o"'er$ "'a" i$bur$een"$/e5eni"ure$ $'all be (a) uly aroe by "'e 'ea o oice or 'i$ uly au"'oriEe rere$en"a"ie9 an (b) $uor"e i"' ocuen"$ an o"'er eience$ "o e$"abli$' "'e alii"y an correc"ne$$ o "'e clai or ayen"$. !ec. D(4) P# 1DD> $"a"e "'a" clai$ again$" "'e goernrn" un$ $'all be $uo"e i"' cole"e ocuen"a"ion.
Aui" o i$bur$een" ouc'er$ an liuia"ion ocuen"$ o ca$' aance$ ro Janaury 2011 "o #eceber 2012 reeale "'a": *lai$ or "aeling e5en$e$ are no" $uor"e i"' u$e Bu$/Han %ice"$. Bu$ %ice"$ i$ "'e roo "'a" claian"$ "aing a ublic u"ili"y e'icle (P;H) uring "'e "rael, 'oeer i" a$ ob$ere "'a" o$" o "'e "rael clai$ i"'in Zaboanga Penin$ula ere no" $uor"e P;H "ice"$, allegely claian"$ are "aing a$$enger an$ 'ic' o$"ly o n " i$$ue "ice"$, "'ereby , no roo$ "'a" claian" 'ae ac"ually "aen a P;B. Purc'a$e$ o euien"$, $ulie$ an a"erial$ an !ei-e5enable $ulie$/euien"$ are no" $uor"e i"' Acnolege Cecei" o 6uien" (AC6), Ceui$i"ion an $$uance !li (C!) an nen"ory *u$"oian !li (*!), a$ "'e ca$e aybe, "o roe "'e recei" o "'e "'ereo by "'e re$ec"ie en-u$er$. Payen"$ o con"rac" o $erice$ or cul"ural an $or"$ ac"ii"ie$ are no" $uor"e i"' accoli$'en" reor", 'o"o$ an $uc' o"'er roo$ "'a" "'e ac"iie$ are al"ually uner"aen an one. %'e alii"y an legali"y o clai$ or #i$bur$een" Houc'er$ (#H) are oub"ul i "'e$e #H$ o no" 'ae "'e reuire $uor"ing ocuen"$. Re%o,,en)aton
a. Aroria"e $uor"ing ocuen"$ $'oul be a""ac'e "o "'e re$ec"ie #H$ $uc' a$: Oicial Cecei" (OC)/ Acnolegeen" Cecei"/C6C I "o acnolege recei" o • ayen"$ Ceui$i"ion an $$uance !li (C!), nen"ory *u$"oian !li (*!) • Acnolegeen" Cecei" o 6uien" (AC6) - "o acnolege recei" o euien", $ulie$ an a"erial$ by "'e en u$er "'ereo. A""enance !'ee"$, 'o"o$ -Proo$ "'a" "'e ac"ii"y 'a$ been uner"aen, (a$$ebly, • cul"ural an $or"$ ac"ii"ie$, e"c. P;B %ice"$ -roo$ "'a" "'e claian" 'a$ ac"ually "aing Public ;"ili"y bu$ or an a$ a • oe o inlan "ran$or"a"ion. an $uc' o"'er ocuen"$ "o roe "'e alii"y,e5i$"ence an occurence o a • "ran$ac"ion$ or een"$. b. %'e reuire ocuen"$ o "'e$e ai clai$ $'oul be $ubi""e eia"ely "o "'e aui" "ea. May e 'ae your coen"$/rely on "'e oregoing aui" ob$era"ion$ i"'in ie (>) calenar ay$ ro recei" 'ereo.
RENE J. MANGONA !"a"e Aui"or Aui" %ea
Proo o Cecei" o AOM: Hon. JERRY R. LAGAS #a"e:
HELEN T. BUGAHOD
!"a"e Aui"or H !ueri$ing Aui"or
