Republic of the Philippines

COMMISSION ON AUDIT
Commonwealth Avenue, Quezon City

ANNUAL AUDIT REPORT

on the

MUNICIPAL GOVERNMENT OF
ALAMINOS
PROVINCE OF LAGUNA

For the Year Ended December 31, 2022

 REGIONAL OFFICE NO. IV-A
Commonwealth Avenue, Quezon City

May 25, 2023

Honorable GLENN P. FLORES

Municipal Mayor
Municipality of Alaminos
Province of Laguna

Dear Mayor Flores:

Pursuant to Section 2, Article IX-D of the Philippine Constitution and Section 43 of

Presidential Decree No. 1445, we are pleased to transmit herewith the Annual Audit Report
(AAR) on the accounts and operations of the Municipal Government of Alaminos, Laguna
for the year ended December 31, 2022.

The audit was aimed at verifying level of assurance that may be placed on Management’s
assertions on the financial statements, ascertaining the propriety of financial transactions
and extent of Management’s compliance with existing government laws, rules and
regulations, recommending agency improvement opportunities and determining the status
of implementation of prior years’ audit recommendations.

The audit report was prepared by the Audit Team composed of Mr. Timothy Wilson C.
Juliano, Audit Team Leader and Ms. Jean Arwina A. Mecija, Audit Team Member, under
the supervision of the undersigned. It consists of the Independent Auditor’s Report, the
Audited Financial Statements, the Observations and Recommendations, the Status of
Implementation of Prior Year’s Audit Recommendations, and the Appendices.

The Auditor rendered a Qualified Opinion on the fairness of the presentation of the
Municipality’s financial statements in view of the significance of the exceptions noted in the
audit as stated in the Independent Auditor’s Report.

The audit observations, together with the recommended courses of action, were discussed
by the Audit Team to the Honorable Mayor and other Management Officials and staff during
the exit conference conducted on May 15, 2023. Their comments were incorporated in the
Report, where appropriate.

We respectfully request that the recommendations contained in Part II and Part III of the
report be implemented, and that this Commission be informed of the actions taken thereon
by accomplishing the attached Agency Action Plan and Status of Implementation form and
returning the same within 60 days from the date of receipt hereof.
We express our appreciation for the valuable support and cooperation that Management
extended to the Audit Team, thus facilitating the completion of the Report.

Very truly yours,

COMMISSION ON AUDIT

By:

RODOLFO M. ASUNCION
OIC – Supervising Auditor

Copy furnished:

- The Regional Director

Commission on Audit, Region IV-A

- The Regional Director

Bureau of Local Government Finance, Region IV-A

- The Regional Director

Department of Budget and Management, Region IV-A

- The Regional Director

Department of the Interior and Local Government, Region IV-A

- The Secretary, Sangguniang Bayan

Municipality of Alaminos, Laguna

- The Audit Team Leader

LGAS-C Audit Team R4A-10, Municipality of Alaminos, Laguna

- University of the Philippines (UP) Law Center (soft copy)

- National Library (soft copy)

- Commission on Audit Central Library (soft copy)

 Republic of the Philippines
Province of Laguna
Municipality of Alaminos

AGENCY ACTION PLAN and STATUS of IMPLEMENTATION

Audit Observations and Recommendations
For the Calendar Year 2022
As of _________________

Agency Action Plan Reason for

Target Partial/ Delay/ Action
Audit Audit Person/Dept. Implementation Status of Non- Taken/
Ref Observations Recommendations Action Plan Responsible Date Implementation implementation, Action to
From To if applicable be Taken

Agency Sign-off:

______________________________ ______________
Name and Position of Agency Officer Date

Note: Status of Implementation may either be (a) Fully Implemented (FI), (b) Ongoing (O), (c) Not Implemented (NI), (d) Partially Implemented (PI),
or (e) Delayed (D)
EXECUTIVE SUMMARY

Introduction

The Municipality of Alaminos is a third-class Municipality, composed of 15 Barangays and

an agro-industrial town that lies within the third congressional district of the Province of
Laguna. It has a land area of 5,476 hectares and is situated 46 kilometers from Santa Cruz
and 73 kilometers southeast of Manila. The Municipalities of Calauan and Bay are located
north of Alaminos, the City of San Pablo on the south and east and the City of Santo Tomas
in Batangas Province on its west. The Maharlika Highway passes through the Municipality
and is connected directly to Manila through the South Luzon Expressway.

The Organizational Structure of the Municipality is as follows:

a. Key Officials

Municipal Mayor - Hon. Glenn P. Flores

Municipal Vice Mayor - Hon. Victor L. Mitra

Members of the Sanggunian:

1. Hon. Nicole A. Pampolina
2. Hon. Janis Angela J. Ilagan
3. Hon. Bernadeth V. Alvarez
4. Hon. Edgardo R. Briz
5. Hon. Jacklyn A. Villanueva
6. Hon. Juan D. Briz
7. Hon. Jeyson C. Abu
8. Hon. Gorgonio M. Abrigo
9. Hon. Lorenzo B. Zuñiga, Jr. - ABC President
10. Hon. Christian F. Averion - SK Federation President

Municipal Accountant - Mr. Christian Paul M. Malabuyoc

Municipal Treasurer - Ms. Rowena C. Landicho
Municipal Budget Officer - Ms. Irene O. Banawa

b. No. of Personnel Complement

Permanent 90
Temporary 42
Job Order 125
Elected Official 12
Co-Terminus 3
Total 272

Audit Objectives

The objectives of the audit are to: (a) determine the level of assurance that may be placed
on Management’s assertions on the financial statements; (b) verify the propriety of financial
transactions and on a limited extent, determine the level of compliance with applicable laws,
rules and regulations; (c) recommend agency improvement opportunities; and (d) determine
the extent of implementation of prior year’s audit recommendations.

i
Scope of Audit

The audit covered the accounts and operations of the Municipal Government of Alaminos,
Laguna for the period January 1 to December 31, 2022. The audit was made in accordance
with International Public Sector Accounting Standards (IPSASs) and we believe that it
provided a reasonable basis for the audit results.

Financial Highlights

For Calendar Year 2022, the Municipality of Alaminos, Laguna generated a total income of
P277,991,484.77 from local taxes, permits and licenses, service and business income and
internal revenue allotment. The total funds utilized for the year amounted to
P196,649,465.44 out of the total appropriation of P302,910,241.21.

The Municipality’s total assets, liabilities, government equity, revenue and expenses for CY
2022 as compared to CY 2021 are as follows:
Increase
Financial Position 2022 2021 (Decrease)
Assets P 635,409,622.57 P 541,364,334.73 P 94,045,287.84
Liabilities 83,307,587.31 73,982,466.05 9,325,121.26
Equity 552,102,035.26 467,381,868.68 84,720,166.58

Financial Performance
Revenue P 277,991,484.77 P 198,255,942.78 P 79,735,541.99
Expenses
Personnel Services 73,937,679.49 67,465,041.80 6,472,637.69
Maintenance and Other
Operating Expenses 96,857,336.12 64,627,165.41 32,230,170.71
Non-Cash Expenses 16,740,011.40 17,731,962.22 (991,950.82)
Net Financial Assistance
Subsidy and Transfers (3,996,735.38) (3,650,965.74) (345,769.64)
Surplus for the Period P 86,459,722.38 P 44,780,807.61 P 41,678,914.77

Independent Auditor’s Report on the Financial Statements

The Auditor rendered a qualified opinion on the fairness of the presentation of the financial
statements due to the following:

Physical Inventory Plan (PIP) was not immediately prepared and submitted before the
conduct of one-time cleansing of Property, Plant and Equipment (PPE) accounts, resulting
to unfinished physical count of all PPEs as of year-end and precluding the Audit Team to
witness the conduct of entire inventory taking, thus existence, condition and accountability
of all PPEs, excluding Construction in Progress, with a carrying amount of P244,107,157.92
could not be ascertained.

In addition, a discrepancy of P15,600,306.83 was noted between the reported Real

Property Tax (RPT) and Special Education Tax (SET) Receivables and the Certified
Statement of Delinquency as of December 31, 2022, thus casted doubt on the accuracy
and reliability of the reported balances of the Receivable accounts and the related Deferred
Income accounts.

ii
Moreover, adequate disclosures in the Notes to Financial Statements for various accounts
totaling P92,953,444.60 were not fully provided by the Municipal Accountant, thus limiting
the information intended for financial statement users.

For the exceptions cited above, we recommended that the Municipal Mayor:

1. direct the Inventory Committee to prepare the supplemental PIP that shall contain the
specific assignments/duties of the Committee members, the cut-off date and a schedule
specifying the dates and locations of the inventory taking activities in order to finish the
physical count of PPEs and submit the same before the conduct of one-time cleansing
in order for the Audit Team to witness the conduct of entire inventory taking, in
accordance with Commission on Audit (COA) Circular No. 2020-006, to ascertain the
existence, condition and accountability of all PPEs.

2. direct the Municipal Accountant and Municipal Treasurer to:

a. identify the causes of the noted discrepancies and immediately make necessary
adjustments between their records; and

b. in coordination with the Municipal Assessor, conduct regular reconciliation of

records to correct any discrepancies immediately and ensure that the year-end
balances of their records are reconciled and consistent with each other.

3. require the Municipal Accountant to disclose the required supporting information in the
Notes to Financial Statements in accordance with International Public Sector
Accounting Standards (IPSASs) for the ensuing year.

Other Significant Observations and Recommendations

Summarized below are the other significant audit observations and recommendations in the
audit of the Municipality of Alaminos for the year 2022:

1. The accuracy and reliability of Cash in Bank – Local Currency, Current Account are
doubtful since two bank accounts with a total balance of P33,950.00 were not recorded
by the Municipal Accountant and the Municipal Treasurer, contrary to IPSASs No. 1,
thus understatement of both Cash in Bank – Local Currency, Current Account and
Government Equity by P33,950.00. Moreover, there were delays in the preparation and
submission of Bank Reconciliation Statements (BRS), contrary to COA Circular No. 96-
011, thus affecting the timely review of the financial accounts of the Municipality and the
communication of deficiencies, if there is any.

We recommended that the Municipal Mayor direct the Municipal Accountant and the
Municipal Treasurer to secure the necessary documents, identify the purpose and
record the two bank accounts with a total balance of P33,950.00.

We also recommended that the Municipal Mayor instruct the Municipal Accountant to
prepare and submit BRS to the Office of the Auditor within 10 days from receipt of the
Bank Statements, in compliance with COA Circular No. 96-011.

iii
2. Balances of fund transfers from various National Government Agencies (NGAs) totaling
P208,966.26 were not immediately returned to concerned Source Agencies (SAs) after
completion/implementation of the pertinent programs, projects and activities (PPAs),
contrary to COA Circular No. 94-013. Moreover, fund transfers from various SAs
totaling P4,553,237.76 remained not fully utilized as of December 31, 2022, hence,
defeated the purposes of funds and deprived the Municipality and its constituents of the
expected benefits from the timely implementation of PPAs.

We recommended that the Municipal Mayor instruct the Municipal Treasurer to return
the unused balance of P208,966.26 to its respective NGAs which can be valuable
addition to the limited funds available for distribution to other government agencies.

We also recommended that the Municipal Mayor, in coordination with the assigned focal
persons to fast track the implementation of the PPAs incorporated in the fund transfers
received from NGAs so that the Municipality and its constituents will benefit from the
timely completion/implementation of those PPAs. Otherwise, we recommended the
return of the unutilized amount to the SAs so it can be distributed to other government
agencies with urgent need of fund.

3. Purchase Orders (POs) and Notices of Delivery with a total contract amount of
P13,192,267.66 for Calendar Year (CY) 2022 were not submitted to the Office of the
Auditor within the prescribed period, contrary to Item 3.2.1 of COA Circular No. 2009-
001 and Item A(2) of COA Circular No. 96-010, thus causing undue delay in the review
and evaluation process and hindered the communication of any defects/deficiencies
found thereon. Moreover, several POs were not sufficiently filled up and are lacking vital
information, contrary to Section 37 of the Manual on the New Government Accounting
System (MNGAS) for Local Government Units (LGUs), Volume II and Item B of COA
Circular No. 96-010, thus affected the determination of the suppliers’ compliance with
the terms and conditions of the contract.

We recommended that the Municipal Mayor direct the Municipal General Services
Officer (GSO) to:

a. furnish the Office of the Auditor with a copy of PO, irrespective of amount and each
of every supporting document, within five working days from the issuance thereof, in
compliance with Item 3.2.1 of COA Circular No. 2009-001;

b. notify the Office of the Auditor of the time and date of every scheduled delivery of
procured items within 24 hours from its acceptance, in compliance with Item A(2) of
COA Circular No. 96-010.

c. complete the lacking information from the noted POs to avoid the issuance of Notice
of Suspension; and

d. adhere with Item B of COA Circular No. 96-010 on the preparation of PO complete
with all the necessary information pertaining to the procurement to ensure that the
supplier will deliver the items in accordance with the terms and conditions of the
contract.

iv
4. Payment for fuel, oil and lubricants totaling P4,588,345.63 were not supported with
properly accomplished driver’s trip tickets, and monthly report of official travels to
substantiate the authenticity of the use of diesel/gasoline for official travels undertaken,
contrary to COA Circular No. 77-61 or the “Manual on Audit for Fuel Consumption of
Government Motor Vehicles”, thereby casting doubt as to reasonableness and propriety
of the total fuel expenses recorded in the books.

We recommended that the Municipal Mayor instruct the:

a. Municipal Accountant and the Municipal GSO to verify and ascertain that payments
for fuel, oil and lubricants are duly supported with completely filled up driver’s trip
tickets for proper evaluation on the propriety and reasonableness of fuel
consumption;

b. Vehicle drivers concerned to completely fill up or indicate the following data or

information on the Driver’s Trip Ticket:

1. Time of departure and arrival of the trip

2. Balance in tank at the beginning and end of the trip
3. Distance travelled
4. Odometer reading
5. Liters of gasoline purchased and consumed for the trip
6. Name of passengers and their respective signatures

c. Vehicle drivers concerned to prepare on a monthly basis, the Monthly Report of

Official Travels for proper analysis, verification and the necessary audit action on
fuel consumption.

5. Adequate detailed engineering activities were not conducted for four development
projects with a total budget of P5,900,000.00, contrary to Annex “A” of the 2016
Revised Implementing Rules and Regulations (IRR) of Republic Act (RA) No. 9184,
resulting in delay of the completion of the said projects.

We recommended that the Municipal Mayor instruct the Municipal Engineer to conduct
adequate detailed engineering activities in accordance with the provisions of Annex “A”
of the Revised IRR of RA No. 9184 to ensure that plans are well prepared to minimize
problems in the implementation of development projects.

6. The Municipality of Alaminos was not able to prepare contract of services,

memorandum of agreement (MOA) and job order between the Municipality and the
individual, contrary to Civil Service Commission (CSC) Resolution No. 02-0790 thus,
may result to the inclusion of prohibited stipulation and non-compliance with the
guidelines of the Resolution.

We recommended that the Municipal Mayor direct the Human Resource Management
Officer to:

a. prepare the contract of services, MOA and job order between the Municipality of
Alaminos and the individual; and

v
 b. strictly adhere with the provisions of CSC Resolution No. 02-0790 regarding policy
guidelines for contract of services, MOA and job order.

7. The Municipality was not able to optimally utilize its 20 percent Development Fund, as
only P27,383,057.40 or 40.55 percent of the total fund of P67,520,936.99 were utilized
for Calendar Year (CY) 2022, contrary to Items 3.2.1 to 3.2.3 of the Department of
Budget and Management (DBM), Department of Finance (DOF), Department of the
Interior and Local Government (DILG), Joint Memorandum Circular (JMC) No. 2020-1,
thus depriving the intended beneficiaries of the optimum benefits and services that can
be derived therefrom.

We recommended that the Municipal Mayor direct the Municipal Planning and
Development Coordinator and other concerned officials to:

a. effectively plan the priority development PPAs to be included in the Annual

Investment Plan by considering its feasibility and necessity and strictly follow the
implementation timeframe for monitoring purposes; and

b. optimize the utilization of the 20 percent Development Fund to help attain desirable
socio-economic development and environmental outcomes of the Municipality, in
accordance with Items 3.2.1 to 3.2.3 of the DBM-DOF-DILG JMC No. 2020-1.

8. The unutilized balance of the Local Disaster Risk Reduction and Management Fund
(LDRRMF) totaling P2,397,383.56 which have been outstanding for more than five
years was not reverted back to the Unappropriated Surplus of the General Fund,
contrary to Section 5.1.13 of COA Circular No. 2012-002, thus limiting the fund that
should have been available for current appropriation.

We recommended that the Municipal Mayor direct the Municipal Accountant to revert
the unexpended balance of P2,397,383.56 back to the Unappropriated Surplus of the
General Fund, in compliance with Section 5.1.13 of COA Circular No. 2012-002 dated
September 12, 2012.

9. The Gender and Development (GAD) Accomplishment Report (AR) submitted were not
supported with the required documents, contrary to Philippine Commission on Women
(PCW), Department of the Interior and Local Government (DILG), Department of
Budget and Management (DBM), National Economic and Development Authority
(NEDA), Joint Memorandum Circular (JMC) No. 2013-01, as amended by PCW-DILG-
DBM-NEDA JMC No. 2016-01, thus precluded the assessment and evaluation of the
reported accomplishments.

We recommended that the Municipal Mayor direct the GAD Focal Person to include in
the submission of the GAD AR the documents enumerated in Item 4.C.8(5) of PCW-
DILG-DBM-NEDA JMC No. 2013-01, as amended by PCW-DILG-DBM-NEDA JMC No.
2016-01, to facilitate the assessment and evaluation of reported accomplishments.

vi
Summary of Total Suspensions, Disallowances and Charges as of Year-End

The Statement of Audit Suspensions, Disallowances and Charges (SASDC) as of

December 31, 2022 showed no audit suspension, disallowance and charge.

There was no information available as to the Municipality’s suspensions, disallowances and

charges prior to the implementation of the Rules and Regulations on the Settlement of
Accounts (RRSA) prescribed under COA Circular No. 2009-006 dated September 15, 2009.

Status of Implementation of Prior Year’s Audit Recommendations

Of the 29 audit recommendations embodied in the Calendar Year (CY) 2021 Annual Audit
Report (AAR), 23 were fully implemented, two were partially implemented and four were not
implemented by the Municipality of Alaminos.

vii
 TABLE OF CONTENTS

PART SUBJECT PAGE

I AUDITED FINANCIAL STATEMENTS

• Independent Auditor’s Report 1
• Statement of Management’s Responsibility for Financial Statements 3
• Statement of Financial Position 4
• Statement of Financial Performance 5
• Statement of Changes in Net Assets/Equity 6
• Statement of Cash Flows 7
• Statement of Comparison of Budget and Actual Amount 8
• Notes to Financial Statements 10

II OBSERVATIONS AND RECOMMENDATIONS

• Financial and Compliance 25
• 20 Percent Development Fund 45
• Local Disaster Risk Reduction and Management Fund 48
• Gender and Development (GAD) 49
• Compliance with Tax Laws and Regulations 50
• Compliance with GSIS, Pag-IBIG, PHIC Rules and Regulations 50
• Official Development Assistance (ODA) Funded Projects 51
• Status of Suspensions, Disallowances and Charges 51

III STATUS OF IMPLEMENTATION OF PRIOR YEAR’S AUDIT

RECOMMENDATIONS 52

IV APPENDICES
A – Statement of Financial Position – By Fund 63
B – Statement of Financial Performance – By Fund 64
C – Statement of Changes in Net Assets/Equity – By Fund 65
D – Statement of Cash Flows – By Fund 66
E.1 – Statement of Comparison of Budget and Actual Amount – General Fund 67
E.2 – Statement of Comparison of Budget and Actual Amount – Special
Education Fund 69
F – Schedule of Deficiencies in the Purchase Orders 71
G – Schedule of Utilization of 20 Percent Development Fund 88
PART I – AUDITED FINANCIAL STATEMENTS
 REGIONAL OFFICE NO. IV-A
Commonwealth Avenue, Quezon City

INDEPENDENT AUDITOR’S REPORT

Honorable GLENN P. FLORES

Municipal Mayor
Municipality of Alaminos
Province of Laguna

Qualified Opinion

We have audited the financial statements of Municipal Government of Alaminos, which

comprise the Statement of Financial Position as at December 31, 2022, and the Statement
of Financial Performance, Statement of Changes in Net Assets/Equity, Statement of Cash
Flows and Statement of Comparison of Budget and Actual Amounts for the year then
ended, and Notes to Financial Statements, including a summary of significant accounting
policies.

In our opinion, except for the effects of the matters described in the Bases for Qualified
Opinion section of our report, the accompanying financial statements present fairly, in all
material respects, the financial position of the Municipal Government of Alaminos as at
December 31, 2022, and its financial performance, its cash flows, and its comparison of
budget and actual amounts for the year then ended in accordance with International Public
Sector Accounting Standards (IPSASs).

Bases for Qualified Opinion

Physical Inventory Plan (PIP) was not immediately prepared and submitted before the
conduct of one-time cleansing of Property, Plant and Equipment (PPE) accounts, resulting
to unfinished physical count of all PPEs as of year-end and precluding the Audit Team to
witness the conduct of entire inventory taking, thus existence, condition and accountability
of all PPEs, excluding Construction in Progress, with a carrying amount of P244,107,157.92
could not be ascertained.

In addition, a discrepancy of P15,600,306.83 was noted between the reported Real

Property Tax (RPT) and Special Education Tax (SET) Receivables and the Certified
Statement of Delinquency as of December 31, 2022, thus casted doubt on the accuracy
and reliability of the reported balances of the Receivable accounts and the related Deferred
Income accounts.

Moreover, adequate disclosures in the Notes to Financial Statements for various accounts
totaling P92,953,444.60 were not fully provided by the Municipal Accountant, thus limiting
the information intended for financial statement users.
We conducted our audit in accordance with International Standards of Supreme Audit
Institutions (ISSAIs). Our responsibilities under those standards are described in the
Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We
are independent of the agency in accordance with the ethical requirements that are relevant
to our audit of the financial statements, and we have fulfilled our other ethical
responsibilities in accordance with these requirements. We believe that the audit evidence
we have obtained is sufficient and appropriate to provide a basis for our qualified opinion.

Responsibilities of Management and Those Charged with Governance for the

Financial Statements

Management is responsible for the preparation and fair presentation of these financial
statements in accordance with IPSASs, and for such internal control as Management
determined is necessary to enable the preparation of financial statements that are free from
material misstatement, whether due to fraud or error.

Those charged with governance are responsible for overseeing Municipality’s financial
reporting process.

Auditor’s Responsibilities for the Audit of the Financial Statements

Our objectives are to obtain reasonable assurance about whether the financial statements
as a whole are free from material misstatement, whether due to fraud or error, and to issue
an auditor’s report that includes our opinion. Reasonable assurance is a high level of
assurance but is not a guarantee that an audit conducted in accordance with ISSAIs will
always detect a material misstatement when it exists. Misstatements can arise from fraud or
error and are considered material if, individually or in the aggregate, they could reasonably
be expected to influence the economic decisions of users taken on the basis of these
financial statements.

COMMISSION ON AUDIT

BY:

TIMOTHY WILSON C. JULIANO

Audit Team Leader

May 15, 2023

2
3
 Municipal Government of Alaminos
Statement of Financial Position
(All Funds)
As of December 31, 2022
(With Comparative Figures for CY 2021)

Note 2022 2021

ASSETS
Current Assets
Cash and Cash Equivalents 3 P 349,224,040.77 P 262,219,724.21
Receivables 4 33,946,370.02 30,513,894.71
Inventories 5 0.00 21,575.54
Prepayments and Deferred Charges 6 3,308,157.14 317546.68
Total Current Assets 386,478,567.93 293,072,741.14
Non-Current Assets
Property, Plant and Equipment 7 245,770,493.39 245,911,862.34
Biological Assets 8 2,865,580.00 2,205,600.00
Intangible Assets 9 294,981.25 174,131.25
Total Non-Current Assets 248,931,054.64 248,291,593.59
Total Assets P 635,409,622.57 P 541,364,334.73

LIABILITIES
Current Liabilities
Financial Liabilities 10 P 16,860,060.27 P 14,599,467.12
Inter-Agency Payables 11 11,308,602.36 11,450,132.45
Intra-Agency Payables 12 3,657,674.91 0.00
Trust Liabilities 13 16,884,811.83 13,691,802.12
Deferred Credits/Unearned Income 14 30,253,676.95 30,382,474.70
Other Payables 15 4,342,760.99 3,858,589.66
Total Current Liabilities 83,307,587.31 73,982,466.05
Total Liabilities 83,307,587.31 73,982,466.05
NET ASSETS/EQUITY
Net Assets/Equity 552,102,035.26 467,381,868.68
Total Liabilities and Net Assets/Equity P 635,409,622.57 P 541,364,334.73

(See accompanying Notes to Financial Statements)

4
 Municipal Government of Alaminos
Statement of Financial Performance
(All Funds)
For the Year Ended December 31, 2022
(With Comparative Figures for CY 2021)

Note 2022 2021

Revenue
Tax Revenue 16 P 59,885,851.97 P 39,118,450.25
Share from National Taxes 17 201,072,018.00 145,597,807.00
Service and Business Income 18 15,488,281.10 12,239,697.32
Shares, Grants and Donations 19 1,010,804.22 440,357.31
Other Non-Operating Income/(Losses)
Miscellaneous Income 20 534,529.48 859,630.90
Total Revenue 277,991,484.77 198,255,942.78

Less: Current Operating Expenses

Personnel Services 21 73,937,679.49 67,465,041.80
Maintenance and Other Operating Expenses 22 96,857,336.12 64,627,165.41
Non-Cash Expenses 23 16,740,011.40 17,731,962.22
Total Current Operating Expenses 187,535,027.01 149,824,169.43

Surplus (Deficit) from Current Operations 90,456,457.76 48,431,773.35

Add/(Deduct): Transfers, Assistance and Subsidy

Transfers, Assistance and Subsidy to 24 (3,996,735.38) (3,650,965.74)
Net Financial Assistance/Subsidy (3,996,735.38) (3,650,965.74)
Surplus (Deficit) for the Period P 86,459,722.38 P 44,780,807.61

(See accompanying Notes to Financial Statements)

5
 Municipal Government of Alaminos
Statement of Changes in Net Assets/Equity
(All Funds)
For the Year Ended December 31, 2022
(With Comparative Figures for CY 2021)

Note 2022 2021

Balance at January 1 P 467,381,868.68 P 423,810,118.02
Add/(Deduct):
Prior Period Errors 25 (1,739,555.80) (1,209,056.95)
Restated Balance 465,642,312.88 422,601,061.07
Add/(Deduct):
Changes in net assets/equity during the year
Surplus/(Deficit) for the period 86,459,722.38 44,780,807.61
Total recognized revenue and expenses for
the period 86,459,722.38 44,780,807.61
Balance at December 31 P 552,102,035.26 P 467,381,868.68

(See accompanying Notes to Financial Statements)

6
 Municipal Government of Alaminos
Statement of Cash Flows
For the Year Ended December 31, 2022
(With Comparative Figures for CY 2021)

Note 2022 2021

Cash Flows from Operating Activities:
Cash Inflows
Collection from taxpayers P 59,885,851.97 P 39,118,450.25
Share from Internal Revenue Allotment 201,072,018.00 145,597,807.00
Receipts from business/service income 15,150,330.65 11,879,920.99
Interest Income 337,950.45 359,776.33
Other Receipts 26 96,693,601.86 130,651,263.41
Total Cash Inflows 373,139,752.93 327,607,217.98
Cash Outflows
Payments to suppliers and creditors 158,597,333.34 203,807,319.79
Payments to employees 72,495,362.40 67,093,885.49
Other Expenses 27 35,147,891.51 6,731,294.97
Total Cash Outflows 266,240,587.25 277,632,500.25
Net Cash Flows from Operating Activities 28 106,899,165.68 49,974,717.73
Cash Flows from Investing Activities:
Cash Outflow
Purchase/Construction of Property, Plant and
Equipment 19,894,849.12 21,415,079.55
Total Cash Outflows 19,894,849.12 21,415,079.55
Net Cash Flows from Investing Activities (19,894,849.12) (21,415,079.55)
Total Cash Provided by (Used in) Operating and
Investing Activities 87,004,316.56 28,559,638.18
Add: Cash at the Beginning of the Year 262,219,724.21 233,660,086.03
Cash Balance at the End of the Year P 349,224,040.77 P 262,219,724.21

(See accompanying Notes to Financial Statements)

7
 Municipal Government of Alaminos
Statement of Comparison of Budget and Actual Amounts
(All Funds)
For the Year Ended December 31, 2022
(Amount in Pesos)

Municipal Government of Alaminos

Budgeted Amounts Difference Difference
Particulars Actual Amounts
Original Final Original and Final Budget Final Budget and Actual
2022 2021 2022 2021 2022 2021 2022 2021 2022 2021
Revenue
A. Local Sources
1. Tax Revenue
a. Tax Revenue - Property 16,860,300.00 15,050,000.00 16,860,300.00 14,950,000.00 0.00 100,000.00 34,878,355.22 18,193,760.88 (18,018,055.22) (3,243,760.88)
b. Tax Revenue - Goods and Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
c. Other Local Taxes 23,260,000.00 20,850,000.00 23,260,000.00 20,850,000.00 0.00 0.00 24,893,508.45 20,490,993.98 (1,633,508.45) 359,006.02
Total Tax Revenue 40,120,300.00 35,900,000.00 40,120,300.00 35,800,000.00 0.00 100,000.00 59,771,863.67 38,684,754.86 (19,651,563.67) (2,884,754.86)
2. Non-Tax Revenue
a. Service Income 9,000,000.00 9,350,000.00 9,000,000.00 8,350,000.00 0.00 1,000,000.00 12,583,244.59 9,877,377.54 (3,583,244.59) (1,527,377.54)
b. Business Income 1,470,000.00 1,500,000.00 1,470,000.00 1,500,000.00 0.00 0.00 2,680,273.98 2,432,302.46 (1,210,273.98) (932,302.46)
c. Other Income and Receipts 250,000.00 1,653,000.00 250,000.00 1,653,000.00 0.00 0.00 648,469.47 1,348,804.64 (398,469.47) 304,195.36
Total Non-Tax Revenue 10,720,000.00 12,503,000.00 10,720,000.00 11,503,000.00 0.00 1,000,000.00 15,911,988.04 13,658,484.64 (5,191,988.04) (2,155,484.64)
B. External Sources
1. Share from the National Internal Revenue Taxes (IRA) 200,770,322.00 145,597,807.00 201,072,018.00 145,597,807.00 (301,696.00) 0.00 201,072,018.00 145,597,807.00 0.00 0.00
2. Share from GOCCs 400,000.00 100,000.00 400,000.00 100,000.00 0.00 0.00 1,010,804.22 440,357.31 (610,804.22) (340,357.31)
3. Other Shares from National Tax Collections 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
a. Share from Ecozone 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
b. Share from EVAT 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
c. Share from National Wealth 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
d. Share from Tobacco Excise Tax 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
4. Other Receipts 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
a. Grants and Donations 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
b. Other Subsidy Income 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
5. Inter-local Transfer 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
6. Capital /Investment Receipts 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
a. Sale of Capital Assets 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
b. Sale of Investments 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
c. Proceeds from Collections of Loan Receivables 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
C. Receipts from Borrowings 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Total Revenue and Receipts 252,010,622.00 194,100,807.00 252,312,318.00 193,000,807.00 (301,696.00) 1,100,000.00 277,766,673.93 198,381,403.81 (25,454,355.93) (5,380,596.81)
Expenditures
Current Appropriations
General Public Services
Personal Services 61,752,517.58 53,406,311.03 62,730,358.27 54,876,858.03 (977,840.69) (1,470,547.00) 55,835,490.05 51,320,748.72 6,894,868.22 3,556,109.31
Maintenance and Other Operating Expenses 57,824,582.48 48,402,554.20 58,919,582.48 48,432,554.20 (1,095,000.00) (30,000.00) 51,408,912.88 37,235,699.52 7,510,669.60 11,196,854.68
Capital Outlay 2,773,521.00 1,025,000.00 4,083,521.00 1,225,000.00 (1,310,000.00) (200,000.00) 1,059,007.00 793,040.00 3,024,514.00 431960.00
Education
Personal Services 182,000.00 50,000.00 182,000.00 50,000.00 0.00 0.00 182,000.00 50,000.00 0.00 0.00
Maintenance and Other Operating Expenses 6,003,300.00 5,617,000.00 8,529,886.00 5,922,830.00 (2,526,586.00) (305,830.00) 6,939,161.26 3,668,603.07 1,590,724.74 2,254,226.93
Capital Outlay 2,375,000.00 2,383,000.00 5,217,890.00 4,548,000.00 (2,842,890.00) (2,165,000.00) 1,814,154.16 905,893.13 3,403,735.84 3,642,106.87
Health, Nutrition and Population Control
Personal Services 7,172,602.23 6,629,978.58 7,172,602.23 6,629,978.58 0.00 0.00 6,777,852.95 5,579,413.96 394,749.28 1,050,564.62
Maintenance and Other Operating Expenses 21,078,783.00 8,003,020.00 21,078,783.00 8,003,020.00 0.00 0.00 15,759,026.80 5,780,625.55 5,319,756.20 2,222,394.45
Capital Outlay 351,999.00 0.00 351,999.00 0.00 0.00 0.00 118,900.00 0.00 233,099.00 0.00
Labor and Employment
Personal Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Maintenance and Other Operating Expenses 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Capital Outlay 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Housing and Community Development
Personal Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Maintenance and Other Operating Expenses 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Capital Outlay 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

8
 Municipal Government of Alaminos
Budgeted Amounts Difference Difference
Particulars Actual Amounts
Original Final Original and Final Budget Final Budget and Actual
2022 2021 2022 2021 2022 2021 2022 2021 2022 2021
Social Services and Social Welfare
Personal Services 5,108,291.04 5,326,524.99 5,108,291.04 5,326,524.99 0.00 0.00 5,094,525.45 5,115,640.83 13,765.59 210,884.16
Maintenance and Other Operating Expenses 13,868,844.00 10,454,160.00 13,868,844.00 10,454,160.00 0.00 0.00 9,921,541.64 8,968,437.43 3,947,302.36 1,485,722.57
Capital Outlay 138,500.00 152,000.00 138,500.00 152,000.00 0.00 0.00 65,800.00 86,250.00 72,700.00 65,750.00
Economic Services
Personal Services 6,204,196.07 5,937,785.90 6,259,183.94 5,937,785.90 (54,987.87) 0.00 6,085,047.77 5,378,225.60 174,136.17 559,560.30
Maintenance and Other Operating Expenses 5,401,600.00 4,645,400.00 5,451,600.00 4,645,400.00 (50,000.00) 0.00 4,399,237.07 3,298,169.78 1,052,362.93 1,347,230.22
Capital Outlay 950,000.00 720,000.00 950,000.00 840,000.00 0.00 (120,000.00) 917,980.00 663,600.00 32,020.00 176,400.00
Other Purposes:
Debt Service
Financial Expense 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Amortization 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
LDRRMF
Maintenance and Other Operating Expenses 11,274,016.00 7,709,479.54 11,274,016.00 7,709,479.54 0.00 0.00 7,812,485.30 4,455,540.57 3,461,530.70 3,253,938.97
Capital Outlay 900,000.00 1,538,060.80 900,000.00 1,538,060.80 0.00 0.00 749,440.00 1,009,895.00 150,560.00 528,165.80
20% Development Fund
Maintenance and Other Operating Expenses 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Capital Outlay 45,650,000.00 29,120,000.00 46,150,000.00 30,620,000.00 (500,000.00) (1,500,000.00) 6,966,576.34 16,273,454.65 39,183,423.66 14,346,545.35
Share from National Wealth
Maintenance and Other Operating Expenses 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Capital Outlay 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Allocation for Senior Citizens and PWD
Maintenance and Other Operating Expenses 3,000,000.00 1,880,000.00 3,000,000.00 1,880,000.00 0.00 0.00 1,388,363.00 1,626,991.76 1,611,637.00 253,008.24
Capital Outlay 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Others
Personal Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Maintenance and Other Operating Expenses 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Capital Outlay 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Total Current Appropriations 252,009,752.40 193,000,275.04 261,367,056.96 198,791,652.04 (9,357,304.56) (5,791,377.00) 183,295,501.67 152,210,229.57 78,071,555.29 46,581,422.47
Continuing Appropriations
General Public Services
Capital Outlay 4,372,365.04 9,186,047.52 4,372,365.04 9,186,047.52 0.00 0.00 422,186.00 5,130,632.48 3,950,179.04 4,055,415.04
Education
Capital Outlay 5,094,005.00 2,966,420.00 3,705,000.00 2,966,420.00 1,389,005.00 0.00 3,176,615.57 1,419,604.06 528,384.43 1,546,815.94
Health, Nutrition and Population Control
Capital Outlay 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Labor and Employment
Capital Outlay 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Housing and Community Development
Capital Outlay 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Social Services and Social Welfare
Capital Outlay 1,846,758.46 1,290,242.66 1,846,758.46 1,290,242.66 0.00 0.00 0.00 25,000.00 1,846,758.46 1,265,242.66
Economic Services
Capital Outlay 31,619,060.75 21,874,788.50 31,619,060.75 19,274,788.50 0.00 2,600,000.00 9,755,162.20 3,065,727.75 21,863,898.55 16,209,060.75
Other Purposes:
Capital Outlay 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Total Continuing Appropriations 42,932,189.25 35,317,498.68 41,543,184.25 32,717,498.68 1,389,005.00 2,600,000.00 13,353,963.77 9,640,964.29 28,189,220.48 23,076,534.39
Total Appropriations 294,941,941.65 228,317,773.72 302,910,241.21 231,509,150.72 (7,968,299.56) (3,191,377.00) 196,649,465.44 161,851,193.86 106,260,775.77 69,657,956.86
Surplus (Deficit) for the period (42,931,319.65) (34,216,966.72) (50,597,923.21) (38,508,343.72) 7,666,603.56 4,291,377.00 81,117,208.49 36,530,209.95 (131,715,131.70) (75,038,553.67)

RECAPITULATION
Revenue and Receipts 252,010,622.00 194,100,807.00 252,312,318.00 193,000,807.00 (301,696.00) 1,100,000.00 277,766,673.93 198,381,403.81 (25,454,355.93) (5,380,596.81)
Expenditures:
Personnel Services 80,419,606.92 71,350,600.50 81,452,435.48 72,821,147.50 (1,032,828.56) (1,470,547.00) 73,974,916.22 67,444,029.11 7,477,519.26 5,377,118.39
Maintenance and Other Operating Expenses 118,451,125.48 86,711,613.74 122,122,711.48 87,047,443.74 (3,671,586.00) (335,830.00) 97,628,727.95 65,034,067.68 24,493,983.53 22,013,376.06
Capital Outlay 96,071,209.25 70,255,559.48 99,335,094.25 71,640,559.48 (3,263,885.00) (1,385,000.00) 25,045,821.27 29,373,097.07 74,289,272.98 42,267,462.41
Financial Expenses 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Surplus (Deficit) for the period (42,931,319.65) (34,216,966.72) (50,597,923.21) (38,508,343.72) 7,666,603.56 4,291,377.00 81,117,208.49 36,530,209.95 (131,715,131.70) (75,038,553.67)

9
Notes to Condensed Financial Statements
(All amounts in Philippine Peso unless otherwise stated)

Note 1 – Statement of Compliance and Basis of Preparation of Financial Statements

The Financial Statements of the Municipal Government of Alaminos have been prepared in
accordance with and comply with the International Public Sector Accounting Standards
(IPSASs). They are presented in Philippine Pesos (P), which is the functional and reporting
currency of the Municipality. The accounting policies have been applied starting the year
2015.

Note 2 – Summary of Significant Accounting Policies

2.1 Basis of Accounting

The consolidated financial statements are prepared on an accrual basis in accordance with
the IPSASs.

2.2 Consolidation

The controlled entities (funds) are all those over which the controlling entity has the power to
govern the financial and operating policies. Inter-group transaction, balances and unrealized
gains and losses on transactions between entities and funds are eliminated in full. The
Municipality maintains special account under the General Fund for its Market Operations.

2.3 Revenue Recognition

Revenue from non-exchange transactions

Taxes, fees, and fines

The Municipality recognizes revenues from taxes and fines when the event occurs and the
asset recognition criteria are met. To the extent that there is a related condition attached
that would give rise to a liability to repay the amount, liability is recognized instead of
revenue. Other non-exchange revenues are recognized when it is improbable that the future
economic benefit or service potential associated with the asset will flow to the entity and the
fair value of the asset can be measured reliably.

The Municipality availed of the five-year transitional provision for the recognition of Tax
Revenue – Real Property and Special Education Tax. For the first year, there will be no
change in policy for the recognition of the aforementioned tax revenue.

Transfers from other government entities

Revenues from non-exchange transactions with other government entities are measured at
fair value and recognized on obtaining control of the asset (cash, goods, services and
property) if the transfer is free from conditions and it is probable that the economic benefits
or service potential related to the asset will flow to the Municipality and can be measured
reliably.

10
Interest Income

Interest income is accrued using the effective yield method. The effective yield discounts
estimated future cash receipts through the expected life of the financial asset to that asset’s
net carrying amount. The method applies this yield to the principal outstanding to determine
interest income each period.

Revenue from exchange transactions

Rendering of services

The Municipality recognizes revenue from rendering of services by reference to the stage of
completion when the outcome of the transaction can be estimated reliably. The stage of
completion is measured by reference to labor hours incurred to date as a percentage of total
estimated labor hours.

Where the contract outcome cannot be measured reliably, revenue is recognized only to the
extent of the expenses incurred.

Sale of Goods

Revenue from the sale of goods is recognized when the significant risks and rewards of
ownership have been transferred to the buyer, usually on delivery of the goods and when
the amount of revenue can be measured reliably and it is probable that the economic
benefits or service potential associated with the transaction will flow to the Municipality.

2.4 Property, Plant, and Equipment

All Property, Plant and Equipment (PPE) are stated at cost less accumulated depreciation
and impairment losses. Cost includes expenditure that is directly attributable to the
acquisition of the items. When significant parts of PPE are required to be replaced at
intervals, the Municipality recognizes such parts as individual assets with specific useful
lives and depreciates them accordingly. Likewise, when a major inspection is performed, its
cost is recognized in the carrying amount of the plant and equipment as a replacement if the
recognition criteria are satisfied. All other repair and maintenance costs are recognized in
surplus or deficit as incurred. Where an asset is acquired in a non-exchange transaction for
nil or nominal consideration the asset is initially measured at its fair value.

Depreciation on assets is charged on a straight-line basis over the useful life of the asset.

Depreciation is charged at rates calculated to allocate cost or valuation of the asset less any
estimated residual value over its remaining useful life.

Public Infrastructures were not previously recognized in the books. The Municipality availed
of the five-year transitional provision for the recognition of the Public Infrastructure. For the
first year of implementation of the IPSASs, the Municipality will not recognize the Public
Infrastructure in the books of accounts.

11
2.5 Financial Instruments

Financial Assets

Initial recognition and measurement

Financial assets are classified as financial assets at fair value through surplus or deficit,
loans and receivables, held-to-maturity investments or available-for-sale financial assets, as
appropriate. The Municipality determines the classification of its financial assets at initial
recognition.

Purchases or sales of financial assets that require delivery of assets within a time frame
established by regulation or convention in the marketplace are recognized on the trade date.

Subsequent measurement

The subsequent measurement of financial asset depends on their classification.

Financial Liabilities

Initial recognition and measurement

Financial liabilities within the scope of IPSAS 29 are classified as financial liabilities at fair
value through surplus or deficit or loans and borrowings, as appropriate. The Municipality
determines the classification of its financial liabilities at initial recognition.

All financial liabilities are recognized initially at fair value and, in the case of loans and
borrowings.

Subsequent measurement

The measurement of financial liabilities depends on their classification.

Derecognition

A financial liability is derecognized when the obligation under the liability is discharged or
cancelled or expired.

When an existing financial liability is replaced by another from the same lender on
substantially different terms, or the terms of an existing liability are substantially modified,
such an exchange or modification is treated as a derecognition of the original liability and
the recognition of a new liability.

2.6 Cash and Cash Equivalents

Cash and cash equivalents comprise cash on hand and cash at bank, deposits on call and
highly liquid investments with an original maturity of three months or less, which are readily
convertible to known amounts of cash and are subject to insignificant risk of changes in
value. For the purpose of the consolidated statement of cash flows, cash and cash
equivalents consist of cash and short-term deposits as defined above, net of outstanding
bank overdrafts.

12
2.7 Inventories

Inventory is measured at cost upon initial recognition. To the extent that inventory was
received through non-exchange transactions (for no cost or for a nominal cost), the cost of
the inventory is its fair value at the date of acquisition.

After initial recognition, inventory is measured at the lower of cost and net realizable value.
However, to the extent that a class of inventory is distributed or deployed at no charge or for
a nominal charge, that class of inventory is measured at the lower of cost and current
replacement cost.

Net realizable value is the estimated selling price in the ordinary course of operations, less
the estimated costs of completion and the estimated costs necessary to make the sale,
exchange, or distribution. Inventories are recognized as an expense when deployed for
utilization or consumption in the ordinary course of operations of the Municipality.

2.8 Changes in Accounting Policies and Estimates

The Municipality recognizes the effects of changes in accounting policy retrospectively. The
effects of changes in accounting policy are applied prospectively if retrospective application
is impractical.

The Municipality recognizes the effects of changes in accounting estimates prospectively by

including in surplus or deficit.

2.9 Borrowing Costs

Borrowing costs are capitalized against qualifying assets as part of property, plant and
equipment. Such borrowing costs are capitalized over the period during which the asset is
being acquired or constructed and borrowings have been incurred. Capitalization ceases
when construction of the asset is complete. Further, borrowing costs are charged to the
Statement of Financial Performance.

2.10 Related Parties

The Municipality of Alaminos regards a related party as a person or an entity with the ability
to exert control individually or jointly, or to exercise significant influence over the
Municipality, or vice versa. Members of key management are regarded as related parties
and comprise the Mayors, Vice-Mayors, Sanggunian Members, Committee Officials and
Members, Accountants, Treasurers, Budget Officers, General Services and all Chiefs of
Departments/Divisions.

2.11 Budget Information

The annual budget is prepared on the modified cash basis, that is, all planned cost and
income are presented in a single statement to determine the needs of the Municipality. As a
result of the adoption of the modified cash basis for budgeting purposes, there are basis,
timing or entity difference that would require reconciliation between the actual comparable
amounts and the amounts presented as a separate additional financial statement in the
Statement of Comparison of Budget and Actual Amounts. Explanatory comments are

13
provided in the notes to the annual financial statements; first, the reasons for overall growth
or decline in the budget are stated, followed by details of overspending or under spending
on line items.

2.12 Significant Judgments and Sources of Estimation Uncertainty

Judgments

In the process of applying the Municipality’s accounting policies, management has made
judgments, which have the most significant effect on the amounts recognized in the
consolidated financial statements.

Estimates and assumptions

The key assumptions concerning the future and other key sources of estimation uncertainty
at the reporting date, that have a significant risk of causing a material adjustment to the
carrying amounts of assets and liabilities within the next financial year, are described below.

The Municipality based its assumptions and estimates on parameters available when the
consolidated financial statements were prepared. However, existing circumstances and
assumptions about future developments may change due to market changes or
circumstances arising beyond the control of the Municipality. Such changes are reflected in
the assumptions when they occur.

Useful Lives and Residual Values

The useful lives and residual values of assets are assessed using the following indicators to
inform potential future use and value from disposal:

a. The condition of the asset based on the assessment of experts employed by the
Municipality;

b. The nature of the asset, its susceptibility and adaptability to changes in technology and
processes;

c. The nature of the processes in which the asset is deployed; and

d. Changes in the market in relation to the asset.

Note 3 – Cash and Cash Equivalents

This consists of the balances of deposit accounts maintained with the Land Bank of the
Philippines (LBP), San Pablo Branch and Development Bank of the Philippines (DBP), Sta
Cruz Branch. Details are as follows:

Particulars 2022 2021

Cash in Bank – Local Currency, Current Account P 265,224,040.77 P 178,219,724.21
Cash in Bank – Local Currency, Time Deposits 84,000,000.00 84,000,000.00
Total P 349,224,040.77 P 262,219,724.21

14
Cash in Bank earn interest based on the prevailing bank deposit rates.

Short-term deposits are made for varying periods, depending on the immediate cash
requirements of the Municipality and earn interest at the respective short-term deposit rate.

Note 4 – Receivables

The details of the receivables account of the Municipality are shown below:

Particulars 2022 2021

Loans and Receivable Accounts
Real Property Tax Receivable P 15,078,637.40 P 15,191,237.35
Special Education Tax Receivable 15,078,637.71 15,191,237.36
Intra-Agency Receivable
Due from Other Funds 3,657,674.91 0.00
Other Receivables
Other Receivables 131,420.00 131,420.00
Total P 33,946,370.02 P 30,513,894.71

Note 5 – Inventories

This consists of Office Supplies Inventory Held for Consumption with balance of P21,575.54
for CY 2021.

Note 6 – Prepayments

The details of the prepayments account of the Municipality are shown below:

Particulars 2022 2021

Advances to Contractors P 2,054,644.98 P 317,546.68
Other Prepayments 1,253,512.16 0.00
Total P 3,308,157.14 P 317,546.68

Note 7 – Property, Plant, and Equipment

This account comprises the following assets:

Net Addition/
Particulars 2022 (Reduction) 2021
Land P 10,348,298.49 P 0.00 P 10,348,298.49
Land Improvements
Other Land Improvements 2,755,104.17 2,464,487.01 290,617.16
Infrastructure Assets
Road Networks 22,267,150.70 2,735,426.38 19,531,724.32
Flood Control Systems 24,825,327.73 3,903,821.66 20,921,506.07
Water Supply Systems 15,128,820.84 0.00 15,128,820.84
Parks, Plazas and Monuments 397,750.00 0.00 397,750.00
Other Infrastructure Assets 85,823,667.39 4,063,139.28 81,760,528.11
Buildings and Other Structures
Buildings 36,484,476.85 1,292,475.59 35,192,001.26
School Buildings 13,248,377.63 89,428.03 13,158,949.60

15
 Net Addition/
Particulars 2022 (Reduction) 2021
Hospitals and Health Centers 2,866,819.48 0.00 2,866,819.48
Markets 22,344,596.78 0.00 22,344,596.78
Other Structures 4,097,446.78 1,788,051.03 2,309,395.75
Machinery and Equipment
Office Equipment 5,562,431.25 (226,270.00) 5,788,701.25
Information and Communication
Technology Equipment 16,265,153.13 1,244,252.00 15,020,901.13
Agricultural and Forestry Equipment 6,152,445.00 96,000.00 6,056,445.00
Communication Equipment 1,779,491.00 328,096.00 1,451,395.00
Disaster Response and Rescue
Equipment 1,723,133.00 (21,000.00) 1,744,133.00
Military, Police and Security Equipment 2,346,587.00 (148,032.00) 2,494,619.00
Medical Equipment 408,500.00 (189,995.00) 598,495.00
Transportation Equipment
Motor Vehicles 55,827,713.00 (2,969,600.00) 58,797,313.00
Furniture, Fixtures and Books
Furniture and Fixtures 4,778,664.36 (522,351.00) 5,301,015.36
Books 4,630,616.28 0.00 4,630,616.28
Construction in Progress (CIP)
CIP – Infrastructure Assets 1,451,113.47 (713,964.66) 2,165,078.13
CIP – Buildings and Other Structures 212,222.00 (702,239.74) 914,461.74
Other Property, Plant and Equipment
Other Property, Plant and Equipment 3,235,299.18 (368,365.25) 3,603,664.43
Total Gross PPE 344,961,205.51 12,143,359.33 332,817,846.18
Less: Accumulated Depreciation 99,190,712.12 0.00 86,905,983.84
Total Carrying Amount P245,770,493.39 P12,143,359.33 P245,911,862.34

Note 8 – Biological Assets

This consists of Breeding Stocks with balances of P2,865,580.00 and P2,205,600.00 for
CYs 2022 and 2021, respectively.

Note 9 – Intangible Assets

This consists of the following:

Particulars 2022 2021

Computer Software P 387,250.00 P 231,250.00
Accumulated Amortization – Computer Software (92,268.75) (57,118.75)
Total P 294,981.25 P 174,131.25

Note 10 – Financial Liabilities

This consists of Accounts Payable with balances of P16,860,060.27 and P14,599,467.12 as

of December 31, 2022 and 2021, respectively.

Accounts payable is non-interest bearing and are normally settled on 60 days term. Loans
payable represents the portion of the outstanding loan balance which is due 12 months from
the current reporting date.

16
Note 11 – Inter-Agency Payables

This consists of the following:

Particulars 2022 2021

Due to the BIR P 931,565.31 P 692,344.25
Due to GSIS 47,579.61 35,840.52
Due to Pag-IBIG 14,407.55 12,339.14
Due to PhilHealth 524,684.47 526,287.35
Due to NGAs 6,355,981.81 6,696,238.47
Due to GOCCs 1,895.00 1,895.00
Due to LGUs 3,432,488.61 3,485,187.72
Total P 11,308,602.36 P 11,450,132.45

The first four accounts represent the amount deducted from the salaries of officials and
employees and is remitted to the respective government agencies immediately on the month
following the month for which these were deducted. While the remaining accounts
represents balances of funds received by the Municipality for specific purposes.

Note 12 – Intra-Agency Payables

This consists of Due to Other Funds with balance of P3,657,674.91 for CY 2022.

Note 13 – Trust Liabilities

This consists of the following:

Particulars 2022 2021

Trust Liabilities P 3,297,348.48 P 2,707,157.73
Trust Liabilities – Disaster Risk Reduction
and Management Fund (DRRMF) 11,822,653.05 9,449,100.95
Guaranty/Security Deposits Payable 1,764,810.30 1,535,543.44
Total P 16,884,811.83 P 13,691,802.12

Trust Liabilities – Local Disaster Risk Reduction and Management Fund (LDRRMF)

The LDRRMF represents the amount set aside by the Municipality to support its disaster risk
management activities pursuant to Republic Act (RA) No. 10121 otherwise known as the
“Philippine Disaster Risk Reduction and Management Act of 2010”. The amount available
and utilized during the year totaled P21,623,116.95 and P9,800,463.90, respectively.

Amount
Particular Available Utilized Balance
Current Year Appropriation
Quick Response Fund (QRF) P 3,652,204.80 P 2,053,325.00 P 1,598,879.80
Mitigation Fund (MF)
Maintenance and Other
Operating Expenses
(MOOE) 7,092,691.20 5,288,201.43 1,804,489.77
Capital Outlay 1,429,120.00 1,220,398.87 208,721.13

17
 Amount
Particular Available Utilized Balance
Sub-total 12,174,016.00 8,561,925.30 3,612,090.70

Continuing Appropriation 528,165.80 0.00 528,165.80

Special Trust Fund

CY 2015 1,210,310.65 3,296.67 1,207,013.98
CY 2016 12,906.86 12,906.86 0.00
CY 2017 1,235,953.79 45,584.21 1,190,369.58
CY 2018 741,360.00 410,604.03 330,755.97
CY 2019 1,646,863.21 653,194.35 993,668.86
CY 2020 National Disaster Risk
Reduction and Management
(NDRRM) 99,098.00 99,098.00 0.00
CY 2020 1,234,814.98 0.00 1,234,814.98
CY 2021 Local Government
Support Fund (LGSF) 13,854.48 13,854.48 0.00
CY 2021 3,253,938.98 0.00 3,253,938.98
Sub-total 9,449,100.95 1,238,538.60 8,210,562.35
Total P21,623,116.95 P 9,800,463.90 P 11,822,653.05

Note 14 – Deferred Credits/Unearned Income

This consists of the following:

Particulars 2022 2021

Deferred Real Property Tax P 15,078,637.39 P 15,191,237.34
Deferred Special Education Tax 15,078,637.71 15,191,237.36
Other Deferred Credits 96,401.85 0.00
Total P 30,253,676.95 P 30,382,474.70

Note 15 – Other Payables

This consists of Other Payables with balances of P4,342,760.99 and P3,858,589.66 as of

December 31, 2022 and 2021, respectively.

Note 16 – Tax Revenue

The tax revenues of the Municipality are presented below:

Particulars 2022 2021

Individual and Corporation
Community Tax P 1,309,092.99 P 1,151,353.64
Property
Real Property Tax – Basic 16,935,280.72 8,666,695.06
Discount on Real Property Tax – Basic (1,433,788.72) (580,579.14)
Special Education Tax 21,169,099.72 10,837,305.29
Discount on Special Education Tax (1,792,236.20) (725,723.94)
Goods and Services
Business Tax 23,470,026.22 19,176,116.63

18
 Particulars 2022 2021
Amusement Tax 39,500.00 63,445.00
Franchise Tax 113,988.00 429,759.00
Fines and Penalties
Other Taxes 74,889.24 100,078.71
Total P 59,885,851.97 P 39,118,450.25

Note 17 – Share from National Taxes

This consists of Share from Internal Revenue Allotment (IRA) amounting to

P201,072,018.00 and P145,597,807.00 for the period ended December 31, 2022 and 2021,
respectively.

Note 18 – Service and Business Income

Presented below are the details of the service and business income of the Municipality:

Particulars 2022 2021

Service Income
Permit Fees P 9,722,250.08 P 6,937,871.03
Registration Fees 642,192.00 499,920.00
Clearance and Certification Fees 1,353,033.60 1,289,362.50
Fess for Sealing and Licensing of Weights and
Measures 38,850.00 38,850.00
Business Income
Receipt from Market Operations 2,681,073.97 2,432,302.46
Garbage Fees 712,931.00 682,115.00
Interest Income 337,950.45 359,776.33
Total P 15,488,281.10 P 12,239,697.32

Note 19 – Shares, Grants and Donations

This consists of Share from PCSO amounting to P1,010,804.22 and P440,357.31 for the
period ended December 31, 2022 and 2021, respectively.

Note 20 – Other Income

This consists of Miscellaneous Income amounting to P534,529.48 and P859,630.90 for the
period ended December 31, 2022 and 2021, respectively.

Note 21 – Personnel Services

This consists of the following:

Particulars 2022 2021

Salaries and Wages
Salaries and Wages – Regular P 37,713,632.46 P 35,836,074.31
Salaries and Wages – Casual/Contractual 4,711,250.48 3,906,365.94
Other Compensation
Personnel Economic Relief Allowance (PERA) 2,964,680.47 2,738,407.91

19
 Particulars 2022 2021
Representation Allowance (RA) 1,737,000.00 1,730,000.00
Transportation Allowance (TA) 1,569,000.00 1,560,000.00
Clothing/Uniform Allowance 840,000.00 690,000.00
Subsistence Allowance 14,400.00 12,450.00
Laundry Allowance 135,000.00 117,000.00
Honoraria 182,000.00 61,000.00
Hazard Pay 961,571.59 712,154.92
Overtime and Night Pay 508,287.50 974,556.96
Year End Bonus 4,023,826.10 3,447,689.00
Cash Gift 798,000.00 702,750.00
Other Bonuses and Allowances 0.00 26,860.00
Personnel Benefits Contributions
Retirement and Life Insurance Premiums 5,059,444.28 4,612,873.51
Pag-IBIG Contributions 175,000.00 160,400.00
PhilHealth Contributions 849,556.48 543,770.04
Employees Compensation Insurance Premiums 174,992.54 158,751.32
Other Personnel Benefits
Terminal Leave Benefits 3,371,641.20 1,552,496.10
Other Personnel Benefits 8,148,396.39 7,921,441.79
Total P 73,937,679.49 P 67,465,041.80

Note 22 – Maintenance and Other Operating Expenses

This account consists of the following expenses:

Particulars 2022 2021

Traveling Expenses
Traveling Expenses – Local P 2,010,490.70 P 533,997.00
Training and Scholarship Expenses
Training Expenses 3,542,952.00 945,335.00
Scholarship Grants/Expenses 3,776,400.00 3,532,900.00
Supplies and Materials Expenses
Office Supplies Expenses 2,332,031.13 1,431,913.00
Accountable Forms Expenses 185,535.00 253,725.00
Food Supplies Expenses 372,213.00 782,180.00
Drugs and Medicines Expenses 9,750,776.00 3,173,207.08
Medical, Dental, and Laboratory Supplies Expenses 2,302,710.35 928,968.50
Fuel, Oil and Lubricants Expenses 4,588,345.63 3,361,199.86
Agricultural and Marine Supplies Expenses 1,435,290.00 1,433,235.00
Textbooks and Instructional Materials Expenses 5,050.00 0.00
Other Supplies and Materials Expenses 1,728,570.57 1,647,018.72
Utility Expenses
Water Expenses 25,207.70 33,984.94
Electricity Expenses 6,618,746.82 5,333,683.59
Communication Expenses
Postage and Courier Services 11,930.00 18,332.00
Telephone Expenses 1,166,345.12 1,200,949.27
Cable, Satellite, Telegraph and Radio Expenses 570,222.21 497,300.72
Awards/Rewards and Prizes
Prizes 257,500.00 0.00

20
 Particulars 2022 2021
Survey, Research, Exploration and Development
Expenses
Survey Expenses 0.00 608,550.00
Confidential, Intelligence and Extraordinary
Expenses
Extraordinary and Miscellaneous Expenses 107,608.00 127,795.00
Professional Services
Auditing Services 93,315.86 2,020.00
General Services
Environment/Sanitary Services 3,883,823.32 4,126,846.96
Other General Services 2,000.00 0.00
Repairs and Maintenance:
Infrastructure Assets 92,547.00 71,202.00
Buildings and Other Structures 3,283,354.22 1,308,057.37
Machinery and Equipment 471,442.56 611,686.68
Transportation Equipment 2,046,311.86 699,980.38
Other Property, Plant and Equipment 45,900.00 0.00
Taxes, Insurance Premiums and Other Fees
Fidelity Bond Premiums 46,278.75 50,182.50
Insurance Expenses 204,401.96 231,164.38
Other Maintenance and Operating Expenses
Advertising Expenses 750.00 5,815.00
Printing and Publication Expenses 384,567.00 89,560.00
Representation Expenses 2,827,129.90 1,591,682.00
Membership Dues and Contributions to Organizations 213,200.00 130,000.00
Donations 20,239,189.90 14,499,126.76
Other Maintenance and Operating Expenses 22,235,199.56 15,365,566.70
Total P 96,857,336.12 P 64,627,165.41

Note 23 – Non-Cash Expenses

The Municipality’s non-cash expenses consist of depreciation on the following PPEs:

Particulars 2022 2021

Depreciation
Land Improvements P 154,510.45 P 9,202.88
Infrastructure Assets 4,507,571.84 4,193,949.87
Buildings and Other Structures 2,564,363.17 2,485,223.18
Machinery and Equipment 2,993,435.88 4,420,187.58
Transportation Equipment 6,213,915.58 5,930,929.93
Furniture, Fixtures, and Books 101,112.46 357,164.76
Other Property, Plant and Equipment 129,952.02 291,366.52
Amortization
Intangible Assets 35,150.00 43,937.50
Losses
Loss on Initial Recognition of Biological Assets 40,000.00 0.00
Total P 16,740,011.40 P 17,731,962.22

21
Note 24 – Transfers, Assistance, and Subsidy

The details of this account are presented below:

Particulars 2022 2021

Financial Assistance/Subsidy to
Subsidy to Other Local Government Units (LGUs) 384,644.68 397,026.76
Transfers to
Transfers of Unspent Current Year DRRM Funds
to the Trust Fund 3,612,090.70 3,253,938.98
Total Transfers, Assistance and Subsidy to 3,996,735.38 3,650,965.74
Net Financial Assistance/Subsidy P(3,996,735.38) P(3,650,965.74)

Note 25 – Prior Period Errors

This consists of the following:

Particulars 2022 2021

Reclassification of Erroneous Entry P 6,028.93 P 0.00
Fund Transfer 16,203.53 (1,234,814.98)
Unrecorded Interest Earned 45,584.21 129,397.41
Interest Earned 93,593.79 0.00
Reversion of Accounts Payable 987,532.81 0.00
Adjusting Entries (344,801.74) 0.00
Adjustments of Accumulated Depreciation and
Depreciation Expenses (393,714.24) 0.00
Disposal of Unserviceable Properties 0.00 (75,050.00)
Funds Reverted to Business Tax Receipt (BTR)
(Bayanihan) 0.00 (18,116.06)
Donation of Motor Vehicle (1,579,157.74)
Loss of Motor Vehicle 0.00 (10,473.32)
Total P (1,168,730.45) P (1,209,056.95)

Note 26 – Other Receipts

This consists of the following:

Particulars 2022 2021

Share from Philippine Charity Sweepstakes Office
(PCSO) P 1,010,804.22 P 463,612.71
Miscellaneous Income 534,529.48 859,630.90
Real Property Tax Barangay Share 9,688,432.51 5,053,822.50
Real Property Tax Provincial Share 13,532,382.18 7,046,011.75
Professional Tax Receipt (PTR) 35,700.00 39,000.00
Transfer Tax 1,858,501.30 1,124,542.36
Community Tax Certificate Barangay 159,328.71 134,643.06
Business Clearance Barangay Share 647,650.00 631,610.00
Philippine Coconut Authority Barangay Share 6,860.00 13,240.00
PCA Municipal share 13,720.00 26,480.00
Five percent Building Permit Provincial Share 270,344.77 236,167.30

22
 Particulars 2022 2021
15 percent Building Share 700,576.45 724,307.99
Environmental Violation Fee 0.00 2,000.00
Refunds 246,119.89 212,855.14
Provincial Aid 0.00 45,000.00
Staled Checks 1,071,386.05 56,365.00
Cancelled Checks 429,643.90 93,300.72
Taxes Withheld 243,382.02 568,422.82
Unreleased Checks 369,843.22 212,293.49
Other Deferred Charges 96,401.85 0.00
Reconciling Items per Bank Reconciliation
Statement 0.00 138,320.44
Citation fee Provincial 2,000.00 0.00
Correcting Entries 402.39 0.00
Financial Assistance 1,215,000.00 84,395,346.00
Interest earned 19,589.65 0.00
Special Education Tax (SET) Provincial Share 19,331,973.00 10,065,731.06
Bid Documents 351,400.00 254,400.00
Republic Act (RA) No. 10172 17,500.00 24,000.00
Self-Employment Assistance – Kaunlaran (SEA-K) 35,500.00 24,100.00
Fund Transfer 28,203.53 9,095,152.53
Special Risk Allowance (SRA) and Active Hazard
Duty Pay (AHDP) for Health Workers 3,123,470.00 2,240,989.20
Collection from Solar Ace and Water Bills, builders 34,161,812.24 0.00
Social Pension Program 7,170,000.00 6,411,000.00
Repayments 318,000.00 458,918.44
Swine Upgrading Partial 3,144.50 0.00
Total P 96,693,601.86 P130,651,263.41

Note 27 – Other Expenses

This consists of the following:

Particulars 2022 2021

Fund Transfer P 34,314,081.20 P 6,718,392.96
Erroneous Checks 0.00 12,902.00
Others 120,993.81 0.00
Reversing Entry 347,669.02 0.01
Reversion of Unreleased Checks 95,241.07 0.00
Debit/Credit Memos in Bank Reconciliation 253,702.88 0.00
Disaster Risk Reduction and Management Fund
Reversal 16,203.53 0.00
Total P 35,147,891.51 P 6,731,294.97

23
 Note 28 – Reconciliation of Net Cash Flows from Operating Activities to Surplus
(Deficit) for the year ended December 31, 2022

Total GF SEF TF
Surplus/(Deficit) P 86,459,722.39 P 75,349,367.39 P 11,110,355.00 P 0.00
Non-cash transactions
Depreciation 16,664,861.40 15,686,400.13 978,461.27 0.00
Amortization of Intangible
Assets and losses 75,150.00 75,150.00 0.00 0.00
Increase/Decrease in
payables 9,325,121.25 7,943,884.75 (981,239.25) 2,362,475.76
Decrease/Increase in
receivables (3,432,475.31) 67,015.74 112,599.65 (3,612,090.70)
Decrease/Increase in
deferred credits (2,990,610.46) (1,563,928.70) (1,426,681.76) 0.00
Decrease/Increase in
current assets 21,575.54 21,575.54 0.00 0.00
Increase/Decrease in non-
current assets and
construction in progress (639,461.05) 1,711,212.30 (2,350,673.35) 0.00
Prior Period Adjustment (2,196,808.78) (3,996,217.58) 1,799,408.80 0.00
Unspent Current Year
DRRM Funds 3,612,090.70 3,612,090.69 0.00 0.00
Net Cash Flows from
Operating Activities P106,899,165.68 P 98,906,550.26 P 9,242,230.36 P (1,249,614.94)

Note 29 – Reconciliation between Statement of Comparison of Budget and Actual

Amounts and Statement of Financial Performance for the year ended December 31,
2022

Maintenance
and Other
Personnel Operating Financial Capital Outlay
Income Services Expenses Expenses
Statement of Comparison of
Budget and Actual Amounts P277,766,673.93 P73,974,916.22 P97,628,727.95 P 0.00 P25,045,821.27
Entity Differences
Basis Differences:
Income not considered
budgetary items 0.00 0.00 0.00 0.00 0.00
Non-cash income 0.00 0.00 0.00 0.00 0.00
Budgetary items not considered
as expenses
Interest Expenses capitalized 0.00 0.00 0.00 0.00 0.00
Capital Expenditures 0.00 0.00 0.00 0.00 (25,045,821.27)
Timing Differences:
Prepayments charged to
current appropriations 0.00 0.00 0.00 0.00 0.00
Unconsumed inventories
charged to current
appropriations 0.00 0.00 0.00 0.00 0.00
Other Adjustments 224,810.84 (37,236.73) (771,391.83) 0.00 0.00
Per Statement of Financial
Performance P277,991,484.77 P73,937,679.49 P96,857,336.12 P 0.00 P 0.00

24
PART II – OBSERVATIONS AND
RECOMMENDATIONS
OBSERVATIONS AND RECOMMENDATIONS

Financial and Compliance

1. PIP was not immediately prepared and submitted before the conduct of one-time
cleansing of PPE accounts, resulting to unfinished physical count of all PPEs as of
year-end and precluding the Audit Team to witness the conduct of entire inventory
taking, contrary to COA Circular No. 2020-006, thus existence, condition and
accountability of all PPEs, excluding Construction in Progress, with a carrying
amount of P244,107,157.92 could not be ascertained.

Commission on Audit (COA) Circular No. 2020-006 dated January 31, 2020 prescribes
the guidelines and procedures in the conduct of physical count of Property, Plant and
Equipment (PPE), recognition of PPE items found at station and disposition for non-
existing/missing PPE items for the one-time cleansing of PPE account balances of
government agencies to establish PPE balances that are verifiable as to existence,
condition and accountability. Section 5 of the Circular provides the general guidelines in
the conduct of one-time cleansing, to wit:

5.1 “Each government agency shall conduct physical count of all its
PPE, whether acquired through purchase or donation, including
those constructed by administration and found at station.

5.2 The Head of the Agency shall create an Inventory Committee

composed of adequate number of members to be able to
complete the physical inventory in three months or less. The
Inventory Committee shall have at least one member each from
the Accounting and Property Divisions/Units of the agency.

5.3 The members of the Inventory Committee shall be temporarily

relieved of all their regular duties to devote their full time in the
conduct of the physical inventory taking until the same is
completed.

5.4 The entire inventory taking shall be witnessed by the Commission

on Audit (COA) Auditor. The Audit Team Leader and/or any of
his/her audit team members may be assigned for the purpose.
(Emphasis provided)

5.5 The Head of the Agency may also require a representative from
the agency’s Audit Service/Unit to witness the inventory taking.

5.6 Each government agency shall adopt a uniform property

identification system for PPE wherein a unique Property Number
shall be assigned for each PPE item. The codes for the PPE sub-
major account group and General Ledger account correspond to
those provided in the Revised Chart of Accounts prescribed under
the Accounting Manuals of the respective Sectors (National, Local
and Corporate). Additional digits may be used for serial number
and location/office, as necessary.
25
 5.7 For easy identification, the Property Number shall be prominently
shown in the property sticker, in addition to the following vital
information on the PPE item:

a. Description of the property

b. Model Number
c. Serial Number
d. Acquisition Date/Cost
e. Person Accountable
f. Space for the validation/signature of the Inventory Committee

5.8 The Inventory Committee shall be responsible for the actual count
to ascertain the existence, completeness and condition of all
PPEs owned by the government agency.

5.9 In coordination with the Property Division/Unit, the Inventory

Committee shall plan/strategize on how to conduct and complete
the physical inventory within the prescribed period. It shall prepare
a Physical Inventory Plan (PIP) containing, at the least, the
specific assignments/duties of the Committee members, the cut-
off date and a schedule specifying the dates and locations of the
inventory taking activities from start up to the targeted completion
of the physical inventory.

5.10 The PIP shall be approved by the Head of the Agency.

5.11 The Inventory Committee shall submit the approved PIP to the
COA Audit Team at least ten calendar days before the scheduled
start of inventory activities. (Emphasis provided)

5.12 Property records shall be updated based on the results of the

physical inventory and reconciled with accounting records to come
up with the reconciled balances of PPE accounts to be considered
as the correct balance of the agency's PPEs.”

As of December 31, 2022, the Municipality has a total PPE, excluding Construction in
Progress, of P244,107,157.92, net of accumulated depreciation of P99,190,712.12 or
38.42 percent of the total assets of P635,409,622.57, broken down below:

Special
Account General Fund Education Fund Total
Land P 9,781,613.79 P 566,684.70 P 10,348,298.49
Land Improvements 0.00 2,755,104.17 2,755,104.17
Infrastructure Assets 148,442,716.66 0.00 148,442,716.66
Building and Other Structures 67,998,937.59 11,042,779.93 79,041,717.52
Machinery and Equipment 25,414,429.38 8,823,311.00 34,237,740.38
Transportation Equipment 489,595.00 55,338,118.00 55,827,713.00
Furniture, Fixture and Books 4,292,809.36 5,116,471.28 9,409,280.64
Other PPE 2,296,741.18 938,558.00 3,235,299.18
26
 Special
Account General Fund Education Fund Total
Total P258,716,842.96 P84,581,027.08 P343,297,870.04
Less: Accumulated Depreciation 84,889,841.00 14,300,871.12 99,190,712.12
Carrying Amount P173,827,001.96 P70,280,155.96 P244,107,157.92

The Inventory Committee of the Municipal Government of Alaminos was created through
Executive Order (EO) No. 005 Series of 2022 effective on September 5, 2022. The
Inventory Committee is composed of the Municipal Mayor as Chairman, Executive
Assistant as Vice-Chairman, and Municipal General Services Officer (GSO), Municipal
Accountant, Municipal Assessor, Municipal Engineer, Sangguniang Bayan Secretary as
members. Verification of the EO showed that the duties and functions relative to the
conduct of physical inventory particularly the implementation of the one-time cleansing of
PPEs was not included in the EO.

According to the Municipal GSO, the Inventory Committee held their inventory activities
on November 17, 2022 and still ongoing as of December 31, 2022. However, verification
of records revealed that their PIP was not immediately prepared and submitted before the
conduct of one-time cleansing of PPE accounts, resulting to an unfinished physical count
of all PPEs as of year-end and precluding the Audit Team to witness the conduct of entire
inventory taking. The PIP shall contain, at the least, the specific assignments/duties of
the Committee members, the cut-off date and a schedule specifying the dates and
locations of the inventory taking activities from start up to the targeted completion of the
physical inventory.

It was worth mentioning that the Municipal GSO was able to update property cards for the
PPE already counted during the physical inventory and submitted the Report on the
Physical Count of PPE as of December 31, 2022 to the Audit Team. Moreover, interview
with the Municipal GSO disclosed that they were unable to complete the inventory
tagging of new property stickers contrary to Paragraph 6.2.6 of the same Circular that
provides, “All PPE items counted shall be tagged with new property stickers containing
the information provided under Paragraph 5.7 of this Circular.”

Due to the foregoing deficiencies, existence, condition and accountability of all PPEs,
excluding Construction in Progress, with a carrying amount of P244,107,157.92 could not
be ascertained, contrary to COA Circular No. 2020-006.

We recommended that the Municipal Mayor direct the Inventory Committee to

prepare the supplemental PIP that shall contain the specific assignments/duties of
the Committee members, the cut-off date and a schedule specifying the dates and
locations of the inventory taking activities in order to finish the physical count of
PPEs and submit the same before the conduct of one-time cleansing in order for
the Audit Team to witness the conduct of entire inventory taking, in accordance
with COA Circular No. 2020-006, to ascertain the existence, condition and
accountability of all PPEs.

Management’s Comments:

The Municipal GSO commented that the Inventory Committee created via EO by
Municipal Mayor did not consistently commit themselves to the three-month inventory
27
 period due to workload. She encouraged other departments to provide manpower to
perform the physical inventory and to ensure that they will follow the schedule indicated
in the PIP. They will also make the necessary arrangements in case of postponed
physical inventory count.

In addition, she mentioned that they have adopted a uniform identification system for all
properties. However, they were not able to place property stickers on all items due to
incomplete physical inventory count.

Moreover, she reasoned that most of the PPEs funded by Special Education Fund were
already distributed to public schools, making it harder to monitor. Therefore, she requests
the commitment of each school for faster coordination and their presence during their
physical inventory count.

Lastly, she agreed to comply with the audit recommendations and committed to submit
the 2023 approved PIP.

Auditor’s Rejoinder:

The Audit Team reminded the Municipal GSO to conduct complete physical inventory
count to facilitate the maintenance and reconciliation of records as well as the
preparation of the required reports.

2. A discrepancy of P15,600,306.83 was noted between the reported RPT and SET
Receivables and the Certified Statement of Delinquency as of December 31, 2022,
contrary to Section 20 of the MNGAS for LGUs, Volume I and Sections 233 (a) and
235 of the Republic Act (RA) No. 7160, thus casted doubt on the accuracy and
reliability of the reported balances of the Receivable accounts and the related
Deferred Income accounts.

Accounting and recording of Real Property Tax (RPT) and Special Education Tax (SET)
are provided in Section 20 of the Manual on New Government Accounting System
(MNGAS) for Local Government Units (LGUs), Volume I which states, among others, the
following provisions:

“Real Property Tax Receivables/Special Education Tax Receivables shall

be established at the beginning of the year based on Real Property Tax
Account Register/Taxpayer’s index card. At the beginning of the year, the
Treasurer shall furnish the Chief Accountant of a duly certified list showing
the name of taxpayers and the amount due and collectible for the year.
Based on the list, the Chief Accountant shall draw a Journal Entry Voucher
(JEV) to record the debit to Real Property Tax Receivable/Special
Education Tax Receivable and crediting to Deferred Real Property Tax
Income/Deferred Special Education Tax Income.

Upon collection of Real Property Taxes from taxpayers, the account

Deferred Real Property Tax Income/Deferred Special Education Tax
Income shall be debited while the Real Property Tax Income due to the
municipality is recognized/credited. The share of the Province and
Barangay shall also be credited to Due to LGUs.”
28
In addition, Section 233 (a) and 235 of Republic Act (RA) No. 7160 also state the
following:

“Section 233. Rates of Levy. – A province or city or a municipality within

the Metropolitan Manila Area shall fix a uniform rate of basic real property
tax applicable to their respective localities as follows:

(a) In the case of a province, at the rate not exceeding one percent of the
assessed value of real property.

Section 235. Additional Levy on Real Property for the Special Education
Fund (SEF). – A province or city, or a municipality within the Metropolitan
Manila Area, may levy and collect an annual tax of one percent on the
assessed value of real property which shall be in addition to the basic real
property tax. The proceeds thereof shall exclusively accrue to the Special
Education Fund (SEF).”

Review of the Statement of Financial Position as of December 31, 2022 showed the
following balances relative to the RPT and SET Receivable accounts and related
Deferred Income accounts:

Fund RPT/SET Receivable Deferred RPT/SET

General Fund P15,078,637.40 P15,078,637.39
Special Education Fund 15,078,637.71 15,078,637.71
Total P30,157,275.11 P30,157,275.10

It is worth mentioning that on March 28, 2022, the Receivables were booked up by the
Municipal Accountant based on the certified list of taxpayers and the amount due from
them, furnished by the Municipal Treasurer based on the assessed values.

On the other hand, a comparison of the reported balances and the submitted Certified
Statement of Delinquency, excluding penalties, disclosed a discrepancy of
P15,600,306.83. Details are as follows:

Particulars Accounting Treasury Discrepancy

RPT Receivable/Delinquency P15,078,637.40 P22,878,790.97 P 7,800,153.57
SET Receivable/Delinquency 15,078,637.71 22,878,790.97 7,800,153.26
Total P30,157,275.11 P45,757,581.94 P15,600,306.83

Inquiry with the concerned officials disclosed that they were conducting regular
reconciliation since the assessment reports were regularly updated by the Municipal
Assessor, however, they overlooked the discrepancies at year-end.

The inability of the management to reconcile their records was contrary to Section 20 of
the MNGAS for LGUs, Volume I and Sections 233 (a) and 235 of RA No. 7160. Based on
the above provisions, the year-end balances of RPT and SET Receivables should be
equal to the Certified Statement of Delinquency.

29
 The discrepancy noted between the Accounting and Treasury offices’ records casted
doubt on the accuracy and reliability of the reported balances of the Receivable accounts
and the related Deferred Income accounts.

We recommended that the Municipal Mayor direct the Municipal Accountant and
Municipal Treasurer to:

a. identify the causes of the noted discrepancies and immediately make

necessary adjustments between their records; and

b. in coordination with the Municipal Assessor, conduct regular reconciliation of

records to correct any discrepancies immediately and ensure that the year-end
balances of their records are reconciled and consistent with each other.

Management’s Comments:

The Municipal Treasurer reasoned that they already started the adoption of the Electronic
Payment and Collection System in RPT and focused on encoding of Property Index
Numbers of various real property owners. Consequently, they submitted only the partial
amount of the Certified Statement of Delinquency.

Additionally, Municipal Accountant and the Municipal Treasurer committed to reconcile

their records.

Auditor’s Rejoinder:

The Audit Team will review whether the adoption of Electronic Payment and Collection
System will address the issue on the computation of RPT and SET Receivables.

3. Adequate disclosures in the Notes to Financial Statements for various accounts

totaling P92,953,444.60 were not fully provided by the Municipal Accountant,
contrary to Paragraphs 127 (c) and 129 of IPSASs 1, thus limiting the information
intended for financial statement users.

Paragraph 127 (c) of International Public Sector Accounting Standards (IPSASs) states
that:

“The notes shall provide additional information that is not presented on the
face of the statement of financial position, statement of financial
performance, statement of changes in net assets/equity, or cash flow
statement, but that is relevant to an understanding of any of them.”

Also, Paragraph 129 of the same IPSAS states that:

“Notes are normally presented in the following order, which assists users
in understanding the financial statements and comparing them with
financial statements of other entities:

a) Xxx
b) Xxx
30
 c) Supporting information for items presented on the face of the
statements of financial position, statement financial performance,
statement of changes in net assets/equity, or cash flow statement, in
order in which each statement and each line item is presented.”

Review of the Notes to Financial Statements disclosed that the following financial
information were included in the Notes to Financial Statements but details of the
accounts were inadequately disclosed thereon and did not meet the standard set forth
under Paragraph 129 of IPSAS 1:

Account Balance Required Disclosure

Receivables P 33,946,370.02 Aging and Analysis
Road Networks 22,267,150.70 Reporting Guidelines of the COA Circular No.
2015-008 dated November 23, 2015 requires
the following disclosure:

“The LGU has a total of ___ Kilometers of

roads with a total cost of Php ___. For the
year ended, the agency spent a total of Php
___ for local road additions, Php ___ for
major repairs and Php ___ were recorded
due to derecognition, Php ___ for impairment
of Php ___ impairment were reversed.”
Financial Liabilities 16,860,060.27 Aging and Analysis
Inter and Intra- 14,966,277.27 Aging and Analysis
Agency Payables
Other Payables 4,342,760.99 Nature of Account, Aging and Analysis
Prior Period Errors 570,825.35 Out of the total Prior Period Errors of
P1,739,555.80, only P1,168,730.45 was
disclosed in detail. Hence, an amount of
P570,825.35 was lacking information.

Paragraph 54 of IPSAS 3 states the following

required disclosure:

a. The nature of the prior period error;

b. For each prior period presented, to the
extent practicable the amount of the
correction for each financial statement
line item affected;
c. The amount of the correction at the
beginning of the earliest prior period
presented; and
d. If retrospective restatement is
impracticable for a particular prior period,
the circumstances that led to the
existence of that condition and a
description of how and from when the
0 error has been corrected.
Total P 92,953,444.60
31
 Moreover, the composition of Other Adjustments in the Income, Personnel Services and
Maintenance and Other Operating Expenses as part of the reconciliation between
Statement of Comparison of Budget and Actual Amounts and Statement of Financial
Performance was not provided.

The Notes to Financial Statements should contain supplemental information that will
support the balances presented in the financial statements. Although the breakdown of
the above-mentioned accounts was provided in the submitted Notes to Financial
Statements, adequate disclosure such as the aging, analysis, addition/reduction and
nature of the accounts are required to give users a clearer understanding and to provide
them further with additional information on the balances reported in the financial
statements of the Municipality.

We recommended that the Municipal Mayor require the Municipal Accountant to

disclose the required supporting information in the Notes to Financial Statements
in accordance with IPSAS for the ensuing year.

Management’s Comments:

The Municipal Accountant agreed to comply with the audit recommendation and
committed to disclose the required supporting information in the Notes to Financial
Statements.

4. The accuracy and reliability of Cash in Bank – Local Currency, Current Account are
doubtful since two bank accounts with a total balance of P33,950.00 were not
recorded by the Municipal Accountant and the Municipal Treasurer, contrary to
IPSASs No. 1, thus understatement of both Cash in Bank – Local Currency, Current
Account and Government Equity by P33,950.00. Moreover, there were delays in the
preparation and submission of BRS, contrary to Item 3.2 of COA Circular No. 96-
011, thus affecting the timely review of the financial accounts of the Municipality
and the communication of deficiencies, if there is any.

International Public Sector Accounting Standards (IPSASs) No. 1, Presentation of

Financial Statements, requires the fair presentation of financial statements.

Meanwhile, International Organization of Supreme Audit Institutions Guidelines for

Internal Control Standards for the Public Sector (INTOSAI GOV 9100) defines internal
control an integral process that is affected by an entity’s management and personnel and
is designed to address risks and to provide reasonable assurance that in pursuit of the
entity’s mission, the following general objectives are being achieved:

• executing orderly, ethical, economical, efficient and effective operations;

• fulfilling accountability obligations;
• complying with applicable laws and regulations; and
• safeguarding resources against loss, misuse and damage.

Internal control is a dynamic integral process that is continuously adapting to the changes
an organization is facing, Management and personnel at all levels have to be involved in

32
this process to address the risks and to provide reasonable assurance of the
achievement of the entity’s mission and general objectives.

One of the internal controls in safeguarding assets particularly Cash in Bank account is
the preparation of Bank Reconciliation Statement (BRS). The BRS is an indispensable
tool to determine whether the cash in bank balances recorded in the books of accounts
reconcile with the bank accounts’ balances maintained by the agency in the authorized
depository banks. BRS should be prepared monthly to determine the accuracy of the
general ledger balance and bank balance. Through the BRS, errors and other reconciling
items can be detected, fraud can be deterred and necessary adjusting entries and
communications with the bank can be done.

The head of agency shall see to it that reconciliation is made between the balance shown
in the reports and the balance found in the books of the agency. The accounts of an
agency shall be kept in such detail as is necessary to meet the needs of the agency and
at the same time be adequate to furnish the information needed by fiscal or control
agencies of the government.

Moreover, item 3.2 of Commission on Audit (COA) Circular No. 96-011 dated October 2,
1996 provide:

“The Local Accountants shall within ten days from receipt of the
Bank Statements (BS), reconcile the same with the General Ledgers (GL)
and prepare the BRS …”

The Municipal Government of Alaminos maintains three current checking accounts and
four time deposit accounts with the Land Bank of the Philippines (LBP), and one time
deposit account with the Development Bank of the Philippines (DBP), presented as
follows:

Authorized Government Account

No. Fund Depository Bank (AGDB) Account Type Number
1 General Fund Current 1312-1012-85
Checking
2 Special Education Current 1312-1025-91
Fund LBP, San Pablo, Laguna Checking
3 Trust Fund Branch Current 1312-1012-77
Checking
4 General Fund Time Deposit 1311-0978-29
5 General Fund Time Deposit 1311-1084-80
6 Special Education Time Deposit 1311-1227-69
Fund
7 Special Education Time Deposit 1311-1302-14
Fund
8 General Fund DBP, Sta. Cruz, Laguna Time Deposit 0661-036433-
Branch 160

Bank confirmation made by the Audit Team disclosed that the Municipality have five
current checking accounts and four time deposit High Yield Savings Account (HYSA) with
the LBP, and one time deposit account with the DBP. Details are summarized in the
succeeding table.
33
No. Fund Account Number Balance
1 General Fund LBP Checking Account No. 1312-1012-85 P231,612,836.97
2 Special Education Fund LBP Checking Account No. 1312-1025-91 23,383,104.72
3 Trust Fund LBP Checking Account No. 1312-1012-77 17,943,399.31
4 Not Recorded LBP Checking Account No. 1312-1048-96 23,849.00
5 Not Recorded LBP Checking Account No. 1312-1049-00 10,101.00
6 General Fund LBP HYSA No. 1311-0978-29 26,008,955.55
7 General Fund LBP HYSA No. 1311-1084-80 46,015,844.45
8 Special Education Fund LBP HYSA No. 1311-1227-69 3,000,000.00
9 Special Education Fund LBP HYSA No. 1311-1302-14 2,000,688.89
10 General Fund DBP Special Savings Account No. 0661- 7,000,000.00
036433-160

Audit showed that balances in the financial statements under General, Special Education
and Trust Funds reconciled with bank confirmed balances, except for the two LBP
Checking Account Numbered 1312-1048-96 and 1312-1049-00 with an amount of
P23,849.00 and P10,101.00, respectively, or a total of P33,950.00.

Inquiry with the Bank Manager of the LBP San Pablo City, Laguna Branch revealed that
the said bank accounts were opened on May 28, 2019. The Municipal Accountant and
the Municipal Treasurer was not aware of the two bank accounts totaling P33,950.00,
hence not recorded. The accuracy and reliability of Cash in Bank – Local Currency,
Current Account are doubtful because of the existence of unrecorded bank account
balances totaling P33,950.00.

In addition, BRS for the months of January to September 2022 were only submitted to
Office of the Auditor upon request letter by the Audit Team on February 3, 2023, while
BRS for the months of October to December 2022 were only submitted on March 16,
2023. The delayed in the preparation and submission of BRS is not in accordance with
COA Circular No. 96-011, thus affecting the timely review of the financial accounts of the
Municipality and the communication of deficiencies, if there is any.

We recommended that the Municipal Mayor direct the Municipal Accountant and
the Municipal Treasurer to secure the necessary documents, identify the purpose
and record the two bank accounts with a total balance of P33,950.00.

We also recommended that the Municipal Mayor instruct the Municipal Accountant
to prepare and submit BRS to the Office of the Auditor within 10 days from receipt
of the Bank Statements, in compliance with COA Circular No. 96-011.

Management’s Comments:

The Municipal Treasurer commented that no documents had been turned over to her
when she assumed office on March 4, 2022.

Also, the Municipal Health Officer detailed that the two unrecorded bank accounts with a
total balance of P33,950.00 pertains to Rural Health Unit of Alaminos, Laguna, Trust
Fund accounts which will be one of the requirements for the application for PhilHealth
accreditation.

34
 Likewise, the Municipal Accountant agreed to comply with the audit recommendations
and committed to record the two bank accounts. He also assured the preparation and
submission of BRS to the Office of the Auditor within 10 days from receipt of Bank
Statements.

5. Balances of fund transfers from various NGAs totaling P208,966.26 were not
immediately returned to concerned SAs after completion/implementation of the
pertinent PPAs, contrary to COA Circular No. 94-013. Moreover, fund transfers
from various SAs totaling P4,553,237.76 remained not fully utilized as of December
31, 2022, hence, defeated the purposes of funds and deprived the Municipality and
its constituents of the expected benefits from the timely implementation of PPAs.

Items 4.9 and 6.7 of Commission on Audit (COA) Circular No. 94-013 dated December
13, 1994 provides that the Implementing Agency (IA) shall return to the Source Agency
(SA) any unused balance of the funds received upon completion of projects.

During the previous years, the Municipal Government of Alaminos received fund transfers
from various National Government Agencies (NGAs), recorded in the “Due to NGAs”
account of the Trust Fund for the implementation of priority Programs, Projects and
Activities (PPAs).

Verification of records disclosed that a total of P208,966.26 were not immediately

returned to concerned SAs after completion/implementation of the pertinent PPAs.
Details are as follows:

Balance as of
Date Amount December 31,
Source Agency (SA) Received PPAs Received 2022
Department of the Jan. 12, 2016 Local Government
Interior and Local Support Fund (*with
Government (DILG) – Municipal Government P 4,725,000.00
Region IV-A of Alaminos
counterpart) *1,936,947.06 P174,108.67
Department of Trade Sept. 22, Yaman Pinoy
and Industry (DTI) 2017 (Livelihood Program) 1,000,000.00 2,000.00
DILG – Region IV-A Sept. 3, 2018 Assistance to
Municipalities (AM)
2018 9,168,580.00 22,932.29
Department of Social Jan. 12, 2022 Supplemental Feeding
Welfare and Program
Development
(DSWD) – Region IV-
A 1,260,000.00 9,925.30
Total P18,090,527.06 P208,966.26

According to the Accounting Office’s personnel responsible in recording fund transfers

under the account “Due to NGAs”, these amounts are balances of the fund transfers after
the pertinent PPAs have been completed/implemented by the Municipality.

Since the funds have already served their purposes and the remaining balances are no
longer needed by the Municipality, it should be returned to the SAs which can be valuable
addition to the limited funds available for distribution to other government agencies.
35
 Further audit disclosed that some of the funds received in Calendar Years (CYs) 2015 to
2018 remained not fully utilized totaling P4,553,237.76 as of December 31, 2022. Details
are as follows:

Balance as of
Date Amount December 31,
SA Received PPAs Received 2022
Philippine Coconut June 8, 2015 PCA Shares
Authority (PCA) –
Lucena City, Quezon P 624,085.00 P 370,585.00
Philippine Health Dec. 18, 2015 Per Family Payment
Insurance Corp. Rate (PFPR) 2nd and 3rd 315,960.77 313,760.77
(PHIC) Quarter (2015)
Rural Health Unit
(RHU) Share 93,940.00 93,940.00
Department of Feb. 17, 2016 Farm Implement
Agriculture (DA) – Tools/Organic
Region IV-A Fertilizers Production 4,500,000.00 1,967,955.00
Philippine Charity Sept. 19, Charity Fund Share
Sweepstakes Office 2016
(PCSO) – Biñan City,
Laguna 77,459.92 77,459.92
DA – Region IV-A Sept. 14, Tractors and Farming
2017 Tools 5,500,000.00 1,527,000.00
PHIC – Region IV-A Aug. 20, 2018 Primary Care Benefit
(PCB) 1 PFPR 465,897.07 202,537.07
Total P11,577,342.76 P 4,553,237.76

The above table showed funds that remained not fully utilized, while the other funds
demonstrated low percentage of implementation of the intended projects.

According to a letter of the Municipal Agriculturist, the implementation of the projects

“Farm Implement Tools/Organic Fertilizers Production” and “Tractors and Farming Tools”
with a remaining unutilized fund of P1,967,955.00 and P1,527,000.00, respectively, were
hold on due to the on-going negotiation on the site of the two projects.

While evaluation of the funds received from PCA – Lucena City, PHIC – Region IV-A and
PCSO – Biñan City could not be performed by the Audit Team due to non-availability of
Memorandum of Agreement (MOA) and other relevant documents as of to date.

The inability of the Municipality to promptly utilize the fund transfers from NGAs for the
implementation of the intended PPAs defeated the purposes of funds and deprived the
Municipality and its constituents of the expected benefits from the timely implementation
of PPAs.

We recommended that the Municipal Mayor instruct the Municipal Treasurer to

return the unused balance of P208,966.26 to its respective NGAs which can be
valuable addition to the limited funds available for distribution to other government
agencies.

36
 We also recommended that the Municipal Mayor, in coordination with the assigned
focal persons to fast track the implementation of the PPAs incorporated in the fund
transfers received from NGAs so that the Municipality and its constituents will
benefit from the timely completion/implementation of those PPAs. Otherwise, we
recommended the return of the unutilized amount to the SAs so it can be
distributed to other government agencies with urgent need of fund.

Management’s Comments:

The Municipal Treasurer agreed to comply with the audit recommendations and
committed to return the unexpended balance of P208,966.26 to the concerned SAs.

Furthermore, the Municipal Agriculturist informed the Audit Team that the request for
extended implementation of unutilized fund transfers from DA for PPAs “Trading Post”
and “Processing Center” in the amount of P2,000,000.00 and P1,500,000.00 were
granted. Moreover, she will coordinate with the PCA Provincial Office for the
capacity/capability trainings for the implementation of PPAs identified as per Republic Act
(RA) No. 7160 and Devolution Transition Plan for the remaining shares from the PCA
amounting P370,585.00.

Auditor’s Rejoinder:

The Audit Team requested a copy of the letter of extension grant from DA for further
verification and evaluation.

6. POs and NOD with a total contract amount of P13,192,267.66 for CY 2022 were not
submitted to the Office of the Auditor within the prescribed period, contrary to Item
3.2.1 of COA Circular No. 2009-001 and Item A(2) of COA Circular No. 96-010, thus
causing undue delay in the review and evaluation process and hindered the
communication of any defects/deficiencies found thereon. Moreover, several POs
were not sufficiently filled up and are lacking vital information, contrary to Section
37 of the MNGAS for LGUs, Volume II and Item B of COA Circular No. 96-010, thus
affected the determination of the suppliers’ compliance with the terms and
conditions of the contract.

a. Non-submission of Purchase Orders (POs) and Notices of Delivery (NOD) to the

Office of the Auditor within the prescribed period

Item 3.2 of Commission on Audit (COA) Circular No. 2009-001 dated February 12,
2009 requires the submission of PO to the Office of the Auditor, as follows:

“3.2.1 A copy of any purchase order irrespective of amount, and each

and every supporting document, shall, within five working days from
issuance thereof, be submitted to the Auditor concerned. Within the
same period, the Auditor shall review and point out to management
defects and/or deficiencies, if any, xxx”

In the same manner, Item A(2) of COA Circular No. 96-010 dated August 15, 1996
provides the requirement on the submission of NOD, as follows:

37
 “The agency official responsible for accepting deliveries of procured
items shall, within 24 hours from such acceptance, notify the Auditor of
the time and date of the scheduled deliveries (COA Circular No. 95-
006 dated May 18, 1995). In case of partial delivery of any item in the
PO, the copy to be submitted shall indicate which items have been
delivered, and which have not.”

The Municipality entered into a total of 317 contracts for the procurement of various
supplies and equipment totaling P13,192,267.66 which were supported by POs,
broken down as follows:

Fund No. of POs Amount

General Fund 300 P12,380,554.18
Special Education Fund 12 467,063.30
Trust Fund 5 344,650.18
Total 317 P13,192,267.66

Verification of records disclosed that all of the 317 POs entered into by the
Municipality were not submitted to the Office of the Auditor within five working days
from its perfection, contrary to Item 3.2.1 of COA Circular No. 2009-001. It was
observed that the Office of the Auditor were only being furnished with the same by
the time the items procured were already delivered, supported by Acceptance and
Inspection Report.

Likewise, the Municipality did not notify the Office of the Auditor, whether on writing or
verbally, of the scheduled deliveries of the procured items contrary to Item A(2) of
COA Circular No. 96-010 which requires the notification to the Auditor on the time
and date of scheduled deliveries within 24 hours from its acceptance.

The non-submission of POs and NOD within the prescribed period caused undue
delay in the review and evaluation process and hindered the communication of any
defects/deficiencies found thereon.

We recommended that the Municipal Mayor direct the Municipal General

Services Officer (GSO) to:

a. furnish the Office of the Auditor with a copy of PO, irrespective of amount
and each of every supporting document, within five working days from the
issuance thereof, in compliance with Item 3.2.1 of COA Circular No. 2009-
001; and

b. notify the Office of the Auditor of the time and date of every scheduled
delivery of procured items within 24 hours from its acceptance, in
compliance with Item A(2) of COA Circular No. 96-010.

Management’s Comments:

The Municipal GSO agreed to comply with the audit recommendations and committed
to submit the PO and notify the Office of the Auditor of the time and date of every
scheduled delivery of procured items within the prescribed period.
38
b. Insufficient vital information on the POs

Section 37 of Manual on the New Government Accounting System (MNGAS) for

Local Government Units (LGUs), Volume II defines PO as the form used to support
the purchase of equipment, supplies and materials, etc.

COA Circular No. 96-010 dated August 15, 1996 was issued to provide guidelines in
the preparation and submission of POs relative to the procurement of supplies and
equipment. Item B of the Circular states, among others, the basic data which should
invariably appear in the PO, are as follows:

a) PO Number
b) Date of PO
c) Complete name of supplier
d) Complete address of supplier
e) Information whether the supplier is a manufacturer or exclusive distributor;
registered with Securities and Exchange Commission (SEC), Department of
Trade and Industry (DTI) or both
f) Telephone and fax number of supplier, if any
g) Date of delivery
h) Complete item name
i) Complete detailed item specification, including accessories i.e., narrative
description, size/dimension/volume, model, use of item, color, capacity,
horsepower, voltage, watts, gauge, kind of equipment where spare part is to be
used whether replacement or original (for spare parts), part number of spare
parts, type and classification of material, brand new or second hand, etc.
j) Price (individual unit price; if lot price any document showing the detailed
breakdown of the cost should likewise be submitted)
k) Unit of measure when it is not universally accepted indicate numbers or weight, or
lineal measure, i.e., if stated as per “roll”, indicate the number of yards/meters per
roll; if per “box”, state number/pcs. contents; if per bag how many pounds or kilos
l) Quantity or number of units
m) Brand name. If no brand, state “none”
n) Country of manufacture or origin of item; i.e., local (or RP), or if foreign origin,
specify country.
o) Terms; i.e., Cash on Delivery (COD), n/30 days, etc.
p) Mode of procurement; i.e., public bidding, canvass, negotiated sale, and such
other authorized modes. If “repeat order” indicates previous PO and date which
was used as basis
q) Taxes paid by agency; i.e., Value Added Tax (VAT), etc. If taxes are paid by
supplier, do not indicate.

Audit of the related disbursement vouchers (DVs) disclosed that all of the several
POs were not sufficiently filled-up and are lacking as to vital information, contrary to
Item B of COA Circular No. 96-010. The detailed insufficiencies are presented in
Appendix F and summarized as follows:

a. Modes of procurement were not specified in five POs;

b. Dates of delivery were not specified in 78 POs;
39
 c. Brand names were not specified in 70 POs; and
d. Conforme dates were not specified in 41 POs.

It was also noted that most of the information specified in the POs were only limited to
the information presented in the Purchase Requests.

The aforementioned information in the PO are vital in determining the suppliers’

compliance with the terms and conditions of the contract. The lack or insufficiencies
of it gave the suppliers opportunity to deliver items with lesser qualities than what is
intended to purchase and liquidated damages in case of late deliveries cannot be
computed accordingly.

We recommended that the Municipal Mayor direct the Municipal General

Services Officer to:

a. complete the lacking information from the noted POs to avoid the issuance
of Notice of Suspension; and

b. adhere with Item B of COA Circular No. 96-010 on the preparation of PO

complete with all the necessary information pertaining to the procurement
to ensure that the supplier will deliver the items in accordance with the
terms and conditions of the contract.

Management’s Comments:

The Municipal General Services Officer agreed to comply with the audit
recommendations and committed to give high priority on the completion of lacking
vital information from the noted POs.

7. Payment for fuel, oil and lubricants totaling P4,588,345.63 were not supported with
properly accomplished driver’s trip tickets, and monthly report of official travels to
substantiate the authenticity of the use of diesel/gasoline for official travels
undertaken, contrary to COA Circular No. 77-61 or the “Manual on Audit for Fuel
Consumption of Government Motor Vehicles”, thereby casting doubt as to
reasonableness and propriety of the total fuel expenses recorded in the books.

Pertinent provisions of Commission on Audit (COA) Circular No. 77-61 dated September
26, 1977 state as follows:

1. “All government motor vehicles shall be used exclusively and strictly

for official business.

2. Use of government vehicles shall be properly controlled and regulated.

• The use of government motor vehicles should be controlled

through properly accomplished and duly approved Driver’s Trip
Tickets which should be serially numbered, a summary of which
shall be made at the end of the month in a Monthly Report of
Official Travels for audit purposes.

40
 3. Fuel consumption of government motor transportation shall be properly
controlled and accounted for through approved Requisition and Issue
Voucher or equivalent.

4. Monthly Report of Fuel Consumption of government motor

transportation shall be submitted to the Auditor for verification
purposes to determine the reasonableness of fuel consumed during
the period.

5. No official who has been granted transportation allowance by any

government office, shall be allowed to use government motor
transportation.

6. All expenses regarding any unauthorized use or misuse of government

motor transportation shall be disallowed in audit. Accordingly, the
officials and employees, including drivers responsible therefor, shall be
held personally liable for the expenditures arising therefrom, in addition
to administrative, criminal or civil prosecutions as may be warranted by
the circumstances, including the withdrawal of the privilege to use
government transportation.

7. In addition, no disbursement voucher for fuel consumption (gasoline

and oil) of government vehicles shall be allowed in audit unless duly
supported by properly accomplished and approved serially numbered
driver’s trip tickets …”

In the audit of purchases for fuel, oil and lubricants for Calendar Year (CY) 2022, the
Audit Team observed that driver’s trip tickets attached to the vouchers were not serially
numbered and not properly and completely accomplished as to:

1. Time of departure and arrival of the trip

2. Balance in tank at the beginning and end of the trip
3. Distance travelled
4. Odometer reading
5. Liters of gasoline purchased and consumed for the trip
6. Name of passengers and their respective signatures

Further, official travels undertaken during any particular month were not duly summarized
in the Monthly Report of Official Travels and was not prepared and submitted to the
Office of the Auditor for verification purposes.

As a consequence, the absence of pertinent and necessary information on the driver’s

trip tickets would cast doubt on the authenticity and propriety of the purchases for fuel
use in the Municipality’s operations. Moreover, the frequency of the requisition and
reasonableness of the quantity of fuel consumption for any particular vehicle at a given
month or period could not be readily determined since the required monthly report of
official travels were not prepared and submitted to the Office of the Auditor for analysis
and review.

41
 We recommended that the Municipal Mayor instruct the:

a. Municipal Accountant and the Municipal General Services Officer (GSO) to

verify and ascertain that payments for fuel, oil and lubricants are duly
supported with completely filled up driver’s trip tickets for proper evaluation on
the propriety and reasonableness of fuel consumption;

b. Vehicle drivers concerned to completely fill up or indicate the following data or

information on the Driver’s Trip Ticket:

1. Time of departure and arrival of the trip

2. Balance in tank at the beginning and end of the trip
3. Distance travelled
4. Odometer reading
5. Liters of gasoline purchased and consumed for the trip
6. Name of passengers and their respective signatures

c. Vehicle drivers concerned to prepare on a monthly basis, the Monthly Report of

Official Travels for proper analysis, verification and the necessary audit action
on fuel consumption.

Management’s Comments:

The Municipal GSO commented that they will conduct coordination meeting to all
department heads with their respective drivers for each government vehicles assigned
and remind the drivers to fill out completely the necessary information, prepare a monthly
report of official travels and log the vehicle’s odometer reading upon departure and
arrival.

Likewise, the Municipal Accountant together with the Municipal GSO will verify and
ascertain that payments for fuel, oil and lubricants are duly supported with completely
filled out driver’s trip ticket for proper evaluation on the propriety and reasonableness of
fuel consumption.

8. Adequate detailed engineering activities were not conducted for four development
projects with a total budget of P5,900,000.00, contrary to Annex “A” of the 2016
Revised IRR of RA No. 9184, resulting in delay of the completion of the said
projects.

Annex “A” of the 2016 Revised Implementing Rules and Regulations (IRR) of Republic
Act (RA) No. 9184 states the following detailed engineering for the procurement of
infrastructure projects, to wit:

1. “Detailed engineering shall proceed only on the basis of the feasibility

or preliminary engineering study made which establishes the technical
viability of the project and conformance to land use and zoning
guidelines prescribed by existing laws.

2. A schedule of detailed engineering activities shall include the following:

42
 Xxx

h) Preparation of Program of Work

Xxx

3. Work under detailed engineering shall include, but not necessarily be

limited to, the following:
Xxx

i) Program of Work – Before prosecuting any project, the necessary

program of work shall be prepared and submitted for approval. In no
case shall construction funds be remitted to field offices or construction
work on a project be started before the program of work is approved, in
accordance with existing laws.

No program of work for any project shall be approved without detailed

engineering. The program of work shall include, among other things,
estimates of the work, items, quantities and costs and a Project
Evaluation and Review Technique (PERT)/Critical Path Method (CPM)
network of the project activities. The program of work shall cover at
least a usable portion of the project and no construction shall be
started for portions of the project that are less than usable, except
projects requiring stage construction, in which case continuity of
construction up to the completion of a usable portion must be
assured.”

Review of the reports submitted revealed that there are four development projects with a
total budget of P5,900,000.00 remained unimplemented as of December 31, 2022.
Details of the projects are as follows:

Project Amount
1. Improvement of Water System (Spring Water) at Brgy. Sta. Rosa P1,200,000.00
2. Construction of Climate Resilient Drainage Canal at Brgy. San Gregorio 1,900,000.00
3. Construction of Climate Resilient Drainage Canal at Brgy. San Roque 2,600,000.00
4. Construction of Climate Resilient Drainage Canal at Brgy. Poblacion II 200,000.00
Total P5,900,000.00

The above projects remained not yet started due to the lack of Program of Works and
Detailed Engineering Design as a result of inadequate detailed engineering activities as
provided in Annex “A” of the Revised IRR of RA No. 9184. Hence, the completion of the
said projects was delayed.

We recommended that the Municipal Mayor instruct the Municipal Engineer to

conduct adequate detailed engineering activities in accordance with the provisions
of Annex “A” of the Revised IRR of RA No. 9184 to ensure that plans are well
prepared to minimize problems in the implementation of development projects.

43
 Management’s Comments:

The Municipal Engineer agreed to comply with the audit recommendation.

9. The Municipality of Alaminos was not able to prepare contract of services, MOA
and job order between the Municipality and the individual, contrary to CSC
Resolution No. 02-0790 thus, may result to the inclusion of prohibited stipulation
and non-compliance with the guidelines of the Resolution.

Section 1 of Civil Service Commission (CSC) Resolution No. 02-0790 dated June 5, 2002
states that:

a. “Individual Contract of Services/Job Orders refers to employment

described as follows:

1. The contract covers lump-sum work or services such as janitorial,

security, or consultancy wherein no employer-employee
relationship exists between the individual and the government;

2. The job order covers piece work or intermittent job of short duration
not exceeding six months and payment is on a daily basis.”

Section 2 of the same Resolution provides the execution of a contract of service or job
order as follows:

“The employment referred to in Section 1(a) requires the execution of

either contract of service or memorandum of agreement (MOA) or job
order between the government agency concerned and the individual, in
accordance with rules and regulations of COA.”

Review of documents in hiring of JOs showed that contract of services, MOA and job
order between the Municipality of Alaminos and the individual were not prepared.
Instead, a document in the form of Personal Data Sheet (PDS) was only made and
signed by all the hired JOs.

Non-preparation of the contract of services, MOA and job order may result to the
inclusion of prohibited stipulation and non-compliance with the guidelines of the
Resolution.

We recommended that the Municipal Mayor direct the Human Resource

Management Officer to:

a. prepare the contract of services, MOA and job order between the Municipality
of Alaminos and the individual; and

b. strictly adhere with the provisions of CSC Resolution No. 02-0790 regarding
policy guidelines for contract of services, MOA and job order.

44
 Management’s Comments:

The Municipal Human Resource Management Officer agreed to comply with the audit
recommendations.

20 Percent Development Fund

10. The Municipality was not able to optimally utilize its 20 percent Development Fund,
as only P27,383,057.40 or 32.70 percent of the total fund of P83,747,860.75 were
utilized for CY 2022, contrary to Items 3.2.1 to 3.2.3 of the DBM-DOF-DILG JMC No.
2020-1, thus depriving the intended beneficiaries of the optimum benefits and
services that can be derived therefrom.

Department of Budget and Management (DBM), Department of Finance (DOF),

Department of the Interior and Local Government (DILG) Joint Memorandum Circular
(JMC) No. 2020-1 dated November 4, 2020 provides the updated guidelines on the
appropriation and utilization of the 20 percent of the Internal Revenue Allotment (IRA) for
development projects:

“3.2 The Local Government Units (LGUs) are enjoined to observe the
following policies and guidelines in the appropriation and utilization of
the 20 percent DF:

3.2.1 The 20 percent DF shall be utilized to finance the LGUs’ priority

development projects, as embodied in their respective duly
approved local development plans, and medium-term and
annual investment programs, which should be harmonized
with the Regional Development Plan and the Philippine
Development Plan.

3.2.2 The development projects that may be included under the 20%
DF shall be those that are necessary, appropriate, or
incidental to efficient and effective local governance, and
those which are essential to the promotion of the general
welfare of the people.

3.2.3 The LGUs shall ensure that the development projects to be

funded out of the 20 percent DF are well-planned and
procurement-and-implementation-ready.”

Further, Item 4.0 of the said JMC states:

“The responsibility and accountability in ensuring that the development

projects funded under the 20 percent DF comply with the guidelines under
this JMC and optimally contribute to the attainment of desirable socio-
economic targets and outcomes of the LGU shall rest upon the local chief
executive and other officials concerned.”

45
 Records showed that the Municipality appropriated a total amount of P83,747,860.75 for
20 percent Development Fund:

Particulars Appropriation
Current Appropriation
20 percent of Internal Revenue Allotment P45,650,000.00
Supplemental Investment Program 27,575,860.75
Sub-Total 73,225,860.75
Continuing Appropriation 10,522,000.00
Total P83,747,860.75

While the details of the utilization and Programs, Projects and Activities (PPAs) per
appropriation as of December 31, 2022 are presented in Appendix G and summarized
as follows:

No. of Utilization
Particulars PPAs Appropriation Utilization Balance Percentage
Current Appropriation 12 P45,650,000.00 P17,628,267.42 P28,021,732.58 38.62
Supplemental Investment Program 4 27,575,860.75 0.00 27,575,860.75 0.00
Continuing Appropriation 8 10,522,000.00 9,754,789.98 767,210.02 92.71
Total 24 P83,747,860.75 P27,383,057.40 P56,364,803.35 32.70

Utilization as shown from the illustration above revealed that that out of the total
appropriation of P83,747,860.75 only P27,383,057.40 or 32.70 percent were utilized,
leaving an unexpended balance of P56,364,803.35.

Out of the 24 PPAs planned to be implemented in CY 2022, 16 were fully implemented,

leaving eight PPAs unimplemented by the Municipality as of December 31, 2022, due to
the following reasons:

Reason for Non-

PPA Appropriation Implementation
Current Appropriation
1. Construction of Climate Resilient For Detailed Engineering
Drainage Canal at Poblacion III Design (DED) Finalization
P 4,500,000.00 (Geo Survey of Lot)
2. Improvement of Water System (Spring For Preparation of Program of
Water) at Sta. Rosa 1,200,000.00 Works (POW) and DED
3. Purchase of Lot for Economic Fund from the reprogrammed
Development and Government Center unimplemented 20 percent
Development Fund waiting for
15,100,000.00 Assessment Report
Sub-Total 20,800,000.00
Supplemental Investment Program 2022
4. Construction of Climate Resilient
Drainage Canal 1,900,000.00
5. Construction of Climate Resilient For Preparation of POW and
Drainage Canal 2,600,000.00 DED
6. Construction of Climate Resilient
Drainage Canal 200,000.00
7. Purchase of Lot for Economic Waiting for Assessment
46
 Reason for Non-
PPA Appropriation Implementation
Current Appropriation
Development and Government Center 22,875,860.75 Report
Sub-Total 27,575,860.75
Continuing Appropriation
8. Improvement of Climate Resilient Multi- POW and DED Forwarded to
Purpose Building at Del Carmen BAC (For Negotiated
Procurement due to Failure of
500,000.00 Bidding
Sub-Total 500,000.00
Total P48,875,860.75

It was noted from the aforementioned illustrations that the low utilization rate of the 20 per
cent Development Fund was attributed to the delayed implementation of the planned
PPAs. All of the PPAs discussed were started and completed beyond the targeted
timeframes.

Inquiry with Management revealed that the reason for the delay was due to numerous
PPAs to be prepared with Program of Works by the Municipal Engineer, while some are
still in the detailed engineering stage. Another reason is the limitation in the procurement
activities, as some PPAs undergone failure of bidding.

The noted deficiencies hindered the Municipality to optimally utilized the 20 percent
Development Fund. This only shows that the PPAs included are not well-planned and not
procurement and implementation ready, contrary to item 3.2 of the DBM-DOF-DILG JMC
No. 2020-1, which delayed the delivery of services essential to the promotion of the
general welfare of the people. It is also disadvantageous as it may entail additional
project costs/expenses considering that the prices are continually increasing.

The inability to optimally utilize the 20 percent Development Fund deprived the intended
beneficiaries of the optimum benefits and services that can be derived therefrom.

We recommended that the Municipal Mayor direct the Municipal Planning and
Development Coordinator and other concerned officials to:

a. effectively plan the priority development PPAs to be included in the Annual

Investment Plan by considering its feasibility and necessity and strictly follow
the implementation timeframe for monitoring purposes; and

b. optimize the utilization of the 20 percent Development Fund to help attain

desirable socio-economic development and environmental outcomes of the
Municipality, in accordance with Items 3.2.1 to 3.2.3 of the DBM-DOF-DILG JMC
No. 2020-1.

Management’s Comments:

The Management assured compliance with the audit recommendations.

47
Local Disaster Risk Reduction and Management Fund (LDRRMF)

11. The unutilized balance of the LDRRMF totaling P2,397,383.56 which have been
outstanding for more than five years was not reverted back to the Unappropriated
Surplus of the General Fund, contrary to Section 5.1.13 of COA Circular No. 2012-
002, thus limiting the fund that should have been available for current
appropriation.

Section 5.1.13 of Commission on Audit (COA) Circular No. 2012-002 dated September
12, 2012 states that any unutilized balance of the Local Disaster Risk Reduction and
Management Fund (LDRRMF) after five years shall be reverted back to the
Unappropriated Surplus of the General Fund and shall be made available for other social
services after subsequent enactment by the Local Sanggunian.

Review of the Notes to Financial Statements disclosed that for Calendar Years (CYs)
2015 and 2017, there is an unutilized balance of P1,207,013.98 and P1,190,369.58,
respectively, or a total amount P2,397,383.56 which was recorded in the books for a
period of more than five years. Details presented below:

Special Trust Fund Available Utilized Balance

CY 2015 P1,210,310.65 P 3,296.67 P1,207,013.98
CY 2016 12,906.86 12,906.86 0.00
CY 2017 1,235,953.79 45,584.21 1,190,369.58
Total P2,459,171.30 P61,787.74 P2,397,383.56

The said amount was not reverted back to the Unappropriated Surplus of the General
Fund for possible consideration for other social services of the Municipal Government as
required under Section 5.1.13 of COA Circular No. 2012-002.

We recommended that the Municipal Mayor direct the Municipal Accountant to

revert the unexpended balance of P2,397,383.56 back to the Unappropriated
Surplus of the General Fund, in compliance with Section 5.1.13 of COA Circular
No. 2012-002 dated September 12, 2012.

Management’s Comments:

The Municipal Accountant informed the Audit Team that the amount P2,397,383.56 from
Special Trust Fund CY 2015 and 2017 was reprogrammed in year 2020 for the project
“Construction of Evacuation Facility Phase II – Barangay Palma, Alaminos, Laguna” and
awarded to Lake City Builder contractor. The first progress billing of P1,358,293.48 was
paid on September 25, 2020 while, the remaining balance of P1,039,090.08 is still unpaid
because the contractor did not submit final billing for unknown reason. The whole amount
of P2,397,383.56 remained unutilized because the amount paid was only recorded as
Construction In Progress and not as Property, Plant and Equipment account.

Auditor’s Rejoinder:

The Audit Team will monitor the Management’s compliance to audit recommendations.

48
Gender and Development (GAD)

12. The GAD Accomplishment Report submitted were not supported with the required
documents, contrary to PCW-DILG-DBM-NEDA JMC) No. 2013-01, as amended by
PCW-DILG-DBM-NEDA JMC No. 2016-01, thus precluded the assessment and
evaluation of the reported accomplishments.

Item 4.C.8(5) of Philippine Commission on Women (PCW), Department of the Interior

and Local Government (DILG), Department of Budget and Management (DBM) and
National Economic and Development Authority (NEDA) Joint Memorandum Circular JMC
No. 2013-01 as amended by PCW-DILG-DBM-NEDA JMC No. 2016-01 provides:

“The annual Gender and Development (GAD) Accomplishment Report

(AR) shall be accompanied by the following: (1) brief summary of the
reported program or projects; (2) copies of reported policy issuances; (3)
results of Harmonized Gender and Development Guidelines (HGDG)
tests; and (4) actions taken by the Local Government Unit (LGU) on the
COA audit findings and recommendations.”

For Calendar Year (CY) 2022, GAD AR showed that out of the total GAD fund of
P27,096,880.00, an amount of P20,628,955.00 were utilized, leaving an unexpended
balance of P6,467,925.00. It showed a favorable utilization rate of 76.13 percent.

However, review of the Municipality’s GAD AR disclosed that it was not supported with
the following attachments:

a. Brief summary of the reported program or project;

b. Copies of reported policy issuances;
c. Results of HGDG tests, if any; and
d. Actions taken by the LGU on the COA audit findings and recommendations.

Interview with the Management disclosed that they were not aware that they need to
attach the said documents to the GAD AR.

The inability of the management to prepare and attach the needed documents is contrary
to Item 4.C.8(5) of PCW-DILG-DBM-NEDA JMC No. 2013-01 as amended by PCW-
DILG-DBM-NEDA JMC No. 2016-01. These are necessary for a thorough assessment of
the implementation of the program, projects or policies.

The non-submission of the above-mentioned documents precluded the audit team to

assess and evaluate the reported accomplishments.

We recommended that the Municipal Mayor direct the GAD Focal Person to include
in the submission of the GAD Accomplishment Report the documents enumerated
in Item 4.C.8(5) of PCW-DILG-DBM-NEDA JMC No. 2013-01, as amended by PCW-
DILG-DBM-NEDA JMC No. 2016-01, to facilitate the assessment and evaluation of
reported accomplishments.

49
 Management’s Comments:

The GAD Focal Person will submit supporting documents to GAD Accomplishment
Report for CY 2022 for Audit Team’s verification and evaluation.

Compliance with Tax Laws and Regulations

The Municipality of Alaminos has consistently complied with the Revenue Regulations in the
withholding of taxes from the salaries and wages of personnel, payments of purchases,
business contracts for Calendar Year 2022 and in the remittances thereof to the Bureau of
Internal Revenue (BIR) through Electronic Filing Payment System (EFPS) within the
prescribed period. The details of taxes withheld and remitted during the year are summarized
as follows:

Cumulative
CY 2022 Taxes Withheld Taxes Remitted Balance
Beginning Balance P 692,344.25
January P 287,625.13 P 648,483.71 331,485.67
February 598,823.05 307,625.13 622,683.59
March 754,599.10 598,823.05 778,459.64
April 456,872.29 885,660.36 349,671.57
May 736,762.19 456,872.29 629,561.47
June 617,356.94 671,064.08 575,854.33
July 430,025.08 617,356.94 388,522.47
August 417,332.99 467,730.18 338,125.28
September 320,689.14 388,858.60 269,955.82
October 485,069.52 411,638.21 343,387.13
November 684,642.73 488,962.95 539,066.91
December 1,077,421.69 684,923.29 931,565.31
Total P 6,867,219.85 P 6,627,998.79

As of year-end, the balance of Due to BIR totaling P931,565.31 was remitted by the
Municipality to the BIR through EFPS on January 10, 2023.

Compliance with Government Service Insurance System (GSIS), Pagtutulungan sa

Kinabukasan: Ikaw, Bangko, Industriya at Gobyerno (Pag-IBIG), Philippine Health
Insurance Corporation (PhilHealth) Rules and Regulations

The Municipality of Alaminos has consistently complied with the existing rules and
regulations on proper deductions and remittances of GSIS, Pag-IBIG and PhilHealth
premiums. The details of premiums withheld and remitted during the year are summarized as
follows:

Amount Withheld Amount Cumulative

CY 2022 GSIS Pag-IBIG PhilHealth Remitted Balance
Beginning Balance P574,467.01
January P 917,143.22 P 54,915.00 P 93,649.98 P 1,068,341.98 571,833.23
February 916,964.68 53,669.23 93,649.98 1,062,751.57 573,365.55
March 989,150.42 51,459.81 95,760.27 1,137,024.89 572,711.16
April 950,014.99 64,400.96 95,765.46 1,110,586.06 572,306.51
50
 Amount Withheld Amount Cumulative
CY 2022 GSIS Pag-IBIG PhilHealth Remitted Balance
May 950,052.33 64,263.54 95,770.65 1,104,728.14 577,664.89
June 936,203.53 64,988.77 369,589.02 1,142,595.02 805,851.19
July 775,254.95 57,145.56 115,769.52 1,097,933.89 656,087.33
August 1,039,782.32 69,345.37 164,041.04 1,137,139.22 792,116.84
September 941,697.02 61,314.25 145,125.68 1,348,401.00 591,852.79
October 927,106.03 65,116.93 142,395.04 1,139,354.48 587,116.31
November 977,452.85 66,586.42 142,395.04 1,184,174.91 589,375.71
December 1,070,323.36 69,501.66 143,398.32 1,285,927.42 586,671.63
Total P11,391,145.70 P742,707.50 P1,697,310.00 P13,818,958.58

A total of P586,671.63 was remitted to these agencies in January of the succeeding year to
cover the amount payable for December 2022.

Official Development Assistance (ODA) Funded Projects

The Municipality had no ODA funded projects during the Calendar Year 2022.

Status of Suspensions, Disallowances and Charges

As of December 31, 2022, the Municipality of Alaminos had no unsettled audit suspensions,
disallowances and charges.

51
PART III – STATUS OF IMPLEMENTATION OF
PRIOR YEAR’S AUDIT RECOMMENDATIONS
 STATUS OF IMPLEMENTATION OF PRIOR YEAR’S AUDIT RECOMMENDATIONS
As of December 31, 2022

Out of 29 audit recommendations embodied in the Calendar Year (CY) 2021 Annual Audit Report (AAR), 23 were fully implemented, two
were partially implemented and four were not implemented by the Municipal Government of Alaminos. Details are presented as follows:

Reason for Non/

Reference Observation Recommendation Management’s Status of Partial
Action Implementation Implementation
CY 2021 Small tangible items with a We recommended that the
AAR, Audit total cost of P2,869,751.02 Municipal Mayor direct the:
Observation were erroneously recorded as
No. 1, Page Property, Plant and Equipment a. Municipal Accountant to:
Nos. 26-27. (PPE) and subjected to
depreciation, contrary to Item • draw Journal Entry The Municipal Fully Implemented
4.2(e) of Commission on Audit Voucher (JEV) to drop Accountant has drawn
(COA) Circular No. 2020-006 the noted small JEV to drop the small
and Item 2.3 of COA Circular tangible items from the tangible items from
No. 2005-002, thus resulting in books of accounts by the books of
the overstatement of affected debiting Prior Year’s accounts.
PPE and Government Equity Adjustment and the
accounts by the remaining affected Accumulated
carrying amount of Depreciation accounts,
P1,201,015.17. and by crediting the
affected PPE accounts
in the amounts of
P799,837.22,
P1,031,288.80 and
P1,831,126.02,
respectively for
General Fund books
and P401,177.94,
P637,447.06 and
P1,038,625.00,
respectively for Special
Education Fund books;

52
 Reason for Non/
Reference Observation Recommendation Management’s Status of Partial
Action Implementation Implementation
and

• record subsequent Management Fully Implemented

purchases of small complied with the
tangible items as recommendation.
Inventories and
recognize as outright
expense upon
issuance to end-users,
in accordance with
Section 4.2(e) of COA
Circular No. 2020-006.

b. Municipal General
Services Officer (GSO) to:

• exclude in the property The Municipal Fully Implemented

records the noted small General Services
tangible items with a Officer cancelled the
total cost of PAR on small tangible
P2,869,751.02 by items and replaced it
canceling the issued with ICS.
Property
Acknowledgement
Receipt (PAR) and
replacing it with
Inventory Custodian
Slip (ICS); and

• ensure that subsequent Management Fully Implemented

issuances of small complied with the
tangible items are recommendation.
supported with ICS for

53
 Reason for Non/
Reference Observation Recommendation Management’s Status of Partial
Action Implementation Implementation
monitoring and control
purposes, in
accordance with
Section 2.3 of COA
Circular No. 2005-002.
CY 2021 Accounts Payable without valid We recommended that the
AAR, Audit contracts and/or no actual Municipal Mayor direct the:
Observation claims totaling P1,241,011.23
No. 2, Page remained outstanding in the a. Municipal Accountant to:
Nos. 27-29. books of accounts and no
disposition has been made to • revert the 99 Accounts The Municipal Fully Implemented
date, contrary to Section 98 of Payable totaling Accountant has drawn
Presidential Decree (PD) No. P1,241,011.23 proven JEV to revert the
1445 and Section 4(s) of the to be without valid Accounts Payable
Manual on the New contracts and/no actual without valid contracts
Government Accounting claims to the and no actual claims
System (MNGAS) for Local unappropriated surplus to the unappropriated
Government Units (LGUs), of the General Fund; surplus of the General
Volume I, thus resulting in the Fund.
overstatement of Accounts
Payable account and • ensure that all past due Management Fully Implemented
understatement of and unpaid obligations complied with the
Government Equity account are covered by recommendation.
both by the same amount as of perfected contracts
year-end. duly supported with
complete
documentation, in
compliance with
Section 98 of PD No.
1445; and

• recognize liability only Management Fully Implemented

when the goods and complied with the

54
 Reason for Non/
Reference Observation Recommendation Management’s Status of Partial
Action Implementation Implementation
services are accepted recommendation.
or rendered and
supplier/creditor bills
are received, in
compliance with
Section 4(s) of the
MNGAS for LGUs,
Volume I.

b. Municipal Budget Officer to Management Fully Implemented

obligate only the actual complied with the
amount of obligation based recommendation.
on the approved Purchase
Order or contract and not
on the allotment.
CY 2021 Stale checks totaling We recommended that the
AAR, Audit P934,570.91 were not restored Municipal Mayor direct the:
Observation to Cash in Bank account and
No. 3, Page recognized an appropriate a. Municipal Accountant to:
Nos. 29-31. liability account, contrary to
Section 59 of the MNGAS for • draw JEV for the The Municipal Fully Implemented
LGUs, Volume I, thus resulting cancellation of the 32 Accountant has drawn
in the understatement of Cash stale checks by JEV to cancel the 32
in Bank – Local Currency, debiting Cash in Bank stale checks.
Current Account (LCCA) and – LCCA account and
affected liability accounts by crediting the affected
the same amount as of year- liability accounts by
end. P496,866.29,
P392,843,90 and
P44,860.72 for General
Fund books, Special
Education Fund books
and Trust Fund books,

55
 Reason for Non/
Reference Observation Recommendation Management’s Status of Partial
Action Implementation Implementation
respectively; and

• ensure that stale Management Fully Implemented

checks are immediately complied with the
adjusted in the books recommendation.
of accounts to reflect
the accurate balance of
Cash in Bank account
at any given period, in
compliance with
Section 59 of the
MNGAS for LGUs,
Volume I.

b. Municipal Treasurer to Written notices were Fully Implemented

send written notice to the already sent to the
concerned payee on the concerned payee at
existence of the check at least one month
least one month before it before it becomes
becomes stale. stale.
CY 2021 Mobilization fees/advance We recommended that the
AAR, Audit payments to contractors Municipal Mayor direct the
Observation totaling P317,546.68 were not Municipal Accountant to:
No. 4, Page properly recouped from the
Nos. 31-33. progress payments, contrary to a. draw necessary adjustment The Municipal Fully Implemented
Items 4.3 and 5.3 of the in the books of accounts to Accountant has drawn
Revised Implementing Rules correct the erroneous entry JEV to correct the
and Regulations (R-IRR) of made in the recoupment of erroneous entry
Republic Act (RA) No. 9184, the mobilization fee/ made.
thus resulting in the net advance payment
overpayment to contractors of amounting to P131,061.26;
P186,485.42 representing the
unrecouped mobilization b. pay Lake City Builders the No Management Not Implemented Refund of P9,000.00

56
 Reason for Non/
Reference Observation Recommendation Management’s Status of Partial
Action Implementation Implementation
fees/advance payments, and underpayment of action was taken. was still not taken by
overstatement of Advances to P9,000.00 due to the the Lake City Builder
Contractors and Due to erroneous computation of contractor.
Bureau of Internal Revenue the remaining mobilization
(BIR) accounts both by fees/advance payment to
P131,061.26 as of December be recouped from the final
31, 2021. progress payment; and

c. ensure that mobilization Management Fully Implemented

fees/advance payments to complied with the
contractors are properly recommendation.
recouped from the
progress payments to
avoid overpayment/
underpayment to
contractors and
misstatement of accounts,
in compliance with Items
4.3 and 5.3 of the R-IRR of
RA No. 9184.
CY 2021 Purchase Orders (POs) and We recommended that the
AAR, Audit Notices of Delivery with a total Municipal Mayor direct the
Observation contract amount of Municipal GSO to:
No. 5, Page P26,981,484.63 for Calendar
Nos. 34-36. Year (CY) 2021 were not a. furnish the Office of the No Management Not Implemented Reiterated in Audit
submitted to the Office of the Auditor with a copy of PO, action was taken. Observation No. 6,
Auditor within the prescribed irrespective of amount, and Page Nos. 38 to 41.
period, contrary to Item 3.2.1 each of every supporting
of COA Circular No. 2009-001 document, within five
and Item A(2) of COA Circular working days from the
No. 96-010, thus causing issuance thereof, in
undue delay in the review and compliance with Item 3.2.1
evaluation process and of COA Circular No. 2009-

57
 Reason for Non/
Reference Observation Recommendation Management’s Status of Partial
Action Implementation Implementation
hindered the communication of 001;
any defect/deficiencies found
thereon. Moreover, all of these b. notify the Office of the No Management Not Implemented Reiterated in Audit
POs were not sufficiently filled Auditor of the time and action was taken. Observation No. 6,
up and are lacking as to vital date of every scheduled Page Nos. 38 to 41.
information, contrary to delivery of procured items
Section 37 of the MNGAS for within 24 hours from its
LGUs, Volume II and Item B of acceptance, in compliance
COA Circular No. 96-010, thus with Item A(2) of COA
affected the determination of Circular No. 96-010;
the suppliers’ compliance with
the terms and conditions of the c. complete the lacking The Municipal GSO Fully Implemented
contract, giving them information from the noted completed the lacking
opportunity to deliver items 344 POs to avoid the information noted to
with lesser qualities than what issuance of Notice of 344 PO.
is intended to purchase and Suspension; and
liquidated damages in case of
late deliveries cannot be d. adhere with Item B of COA No Management Not Implemented Reiterated in Audit
computed accordingly. Circular No. 96-010 on the action was taken. Observation No. 6,
preparation of PO Page Nos. 38 to 41.
complete with all the
necessary information
pertaining to the
procurement to ensure that
the supplier will deliver the
items in accordance with
the terms and conditions of
the contract.

We also recommended that Management Fully Implemented

the Municipal Mayor direct all complied with the
the Offices concerned to stop recommendation.
the practice of preparing their

58
 Reason for Non/
Reference Observation Recommendation Management’s Status of Partial
Action Implementation Implementation
own POs instead of the
Municipal GSO, in accordance
with the provisions of MNGAS
for LGUs, Volume II.
CY 2021 Expenditures totaling We recommended that the The Municipal Fully Implemented
AAR, Audit P956,195.00 charged against Municipal Mayor direct the Disaster Risk
Observation the Financial Assistance to Municipal Disaster Risk Reduction and
No. 6, Page Local Government Units Reduction and Management Management Officer
Nos. 37-40. (LGUs) from National Disaster Officer to submit a written submitted written
Risk Reduction and justification as to the reason of justification.
Management (NDDRM) Fund using the noted financial
were not in response to the assistance for other purpose.
needs of the constituents
affected by typhoons, contrary We also recommended that Management Fully Implemented
to Section 4(3) of Presidential the Municipal Mayor ensure complied with the
Decree (PD) No. 1445 and that trust funds are to be spent recommendation.
Item 3.5 of Department of only for the purpose for which
Budget and Management it was created, in accordance
(DBM) Local Budget Circular with Section 4(3) of PD No.
(LBC) No. 130, thus defeating 1445.
the purpose of the financial
assistance. Moreover, the We recommended that the
unutilized balance totaling Municipal Mayor direct the:
P99,098.00 was not reverted
to the National Treasury, a. Municipal Treasurer to The Municipality Fully Implemented
contrary to Item 3.7 of DBM return the unutilized already returned to
LBC No. 130, thus depriving balance of financial the National Treasury
the national government of assistance totaling the unutilized balance
funds that could have been P99,098.00 to the National of financial assistance
used for other beneficial Treasury, in accordance totaling P99,098.00.
projects. with Item 3.7 of DBM LBC
No. 130; and

59
 Reason for Non/
Reference Observation Recommendation Management’s Status of Partial
Action Implementation Implementation
b. Municipal Accountant to The Municipal Fully Implemented
submit to the Office of the Accountant submitted
Auditor copy of the liquidation report with
updated liquidation report supporting
and other supporting documents.
documents relative to the
return of unutilized balance
to National Treasury.
CY 2021 Emergency procurement of We recommended that the
AAR, Audit sacks of rice and medical Municipal Mayor direct the
Observation supplies for Corona Virus Municipal Accountant to:
No. 7, Page Disease 2019 (COVID-19)
Nos. 40-42. pandemic response totaling a. submit the required lacking The Management Fully Implemented
P495,250.00 charged against documents complete or submitted the lacking
the 30 percent Quick supplied with necessary documents and
Response Fund (QRF) was information needed to supplied the
not supported with complete support the noted necessary
documentation, contrary to emergency procurement to information.
Section 4(6) of PD No. 1445 avoid the issuance of
and Item 4 of Government Notice of Suspension; and
Procurement Policy Board
(GPPB) Circular No. 01-2020, b. ensure that all Management Fully Implemented
thus casted doubt on the procurements undertaken complied with the
validity, propriety and through Negotiated recommendation.
regularity of the transaction. Procurement – Emergency
Cases are supported with
complete documentation,
in compliance with Section
4(6) of PD No. 1445 and
Item 4 of GPPB Circular
No. 01-2020.
CY 2021 The Municipality was not able We recommended that the
AAR, Audit to optimally utilize its 20 Municipal Mayor direct the

60
 Reason for Non/
Reference Observation Recommendation Management’s Status of Partial
Action Implementation Implementation
Observation percent Development Fund as Municipal Planning and
No. 8, Page only P17,080,239.31 or 55.78 Development Coordinator to:
Nos. 42-45. percent of the total fund of
P30,620,000.00 were utilized a. effectively plan the priority Some PPAs were not Partially Reiterated in Audit
for Calendar Year (CY) 2021, development PPAs to be implemented within Implemented Observation No. 10,
contrary to Items 2.2 and 5 of included in the AIP by the timeframe Page Nos. 46 to 48.
the Department of the Interior considering its feasibility indicated in the AIP.
and Local Government (DILG) and necessity and strictly
and Department of Budget and follow the implementation
Management (DBM) Joint timeframe for monitoring
Memorandum Circular (JMC) purposes; and
No. 2017-1, thus affecting the
intent of achieving the b. optimize the utilization of The Management was Partially Reiterated in Audit
desirable socio-economic the 20 per cent not able to optimally Implemented Observation No. 10,
development and Development Fund to help utilize its 20 percent Page Nos. 46 to 48.
environmental management achieve desirable socio- Development Fund.
outcomes of the Municipality. economic development
and environmental
outcomes of the
Municipality, in accordance
with Item 5 of DILG and
DBM JMC No. 2017-1.
CY 2021 A discrepancy of We recommended that the The concerned Fully Implemented
AAR, Audit P1,920,436.43 was noted on Municipal Mayor direct the officials took effect the
Observation the reported unexpended Municipal Accountant and the noted discrepancies
No. 9, Page balance of the Local Disaster Municipal Disaster Risk and made the
Nos. 45-47. Risk Reduction and Reduction and Management necessary
Management Fund (LDRRMF) Officer to address the adjustments.
between the Statement of discrepancies noted on the
Financial Position and Report reported unexpended balance
on Sources and Utilization of of LDRRMF between their
the LDRRMF as of December records and make the
31, 2021, contrary to Section necessary adjustments

61
 Reason for Non/
Reference Observation Recommendation Management’s Status of Partial
Action Implementation Implementation
111 of PD No. 1445, thus thereto.
casting doubt on the accuracy
and reliability of the reported We also recommended that The Municipal Fully Implemented
balance of Trust Liabilities - the Municipal Mayor direct the Accountant was able
DRRMF account in the Municipal Disaster Risk to prepare and submit
financial statements. Reduction and Management monthly Report on
Moreover, the Report on Officer to regularly prepare Sources and
Sources and Utilization of the and submit the monthly Report Utilization of LDRRMF
LDRRMF was not regularly on Sources and Utilization of to the Office of the
prepared and submitted to the LDRRMF, duly certified by the Auditor.
Office of the Auditor, contrary Municipal Accountant, to the
to Item 5.1.5 of COA Circular Office of the Auditor on or
No. 2012-002, thus affecting before the 15th day after the
the monitoring and evaluation end of each month, in
of the proper utilization of the compliance with Item 5.1.5 of
LDRRMF. COA Circular No. 2012-002.

62
PART IV - APPENDICES
 Appendix A
AAR Page No. 4
Municipal Government of Alaminos
Statement of Financial Position - By Fund
As of December 31, 2022

Special Education
Total General Fund (GF) Trust Fund (TF)
Fund (SEF)
ASSETS
Current Assets
Cash and Cash Equivalents P 349,224,040.77 P 305,009,878.34 P 26,277,076.10 P 17,937,086.33
Receivables 33,946,370.02 15,124,221.61 15,078,637.71 3,743,510.70
Prepayment and Deferred Charges 3,308,157.14 1,881,475.38 1,426,681.76 0.00
Total Current Assets 386,478,567.93 322,015,575.33 42,782,395.57 21,680,597.03
Non-Current Assets
Property, Plant and Equipment 245,770,493.39 228,675,524.96 15,736,674.96 1,358,293.47
Biological Assets 2,865,580.00 2,865,580.00 0.00 0.00
Intangible Assets 294,981.25 294,981.25 0.00 0.00
Total Non-Current Assets 248,931,054.64 231,836,086.21 15,736,674.96 1,358,293.47
Total Assets P 635,409,622.57 P 553,851,661.54 P 58,519,070.53 P 23,038,890.50
LIABILITIES
Current Liabilities
Financial Liabilities P 16,860,060.27 P 15,555,399.94 P 1,223,090.67 P 81,569.66
Inter-Agency Payables 11,308,602.36 5,083,867.94 878,756.50 5,345,977.92
Intra-Agency Payables 3,657,674.91 3,612,090.70 0.00 45,584.21
Trust Liabilities 16,884,811.83 1,493,759.46 291,047.43 15,100,004.94
Deferred Credits/Unearned Income 30,253,676.95 15,175,039.24 15,078,637.71 0.00
Other Payables 4,342,760.99 1,862,753.45 14,253.77 2,465,753.77
Total Current Liabilities 83,307,587.31 42,782,910.73 17,485,786.08 23,038,890.50
Total Liabilities 83,307,587.31 42,782,910.73 17,485,786.08 23,038,890.50
NET ASSETS/EQUITY
Government Equity 552,102,035.26 511,068,750.81 41,033,284.45 0.00
Total Liabilities and Net Assets/Equity P 635,409,622.57 P 553,851,661.54 P 58,519,070.53 P 23,038,890.50

63
 Appendix B
AAR Page No. 5
Municipal Government of Alaminos
Statement of Financial Performance - By Fund
For the Year Ended December 31, 2022

Total General Fund SEF

Revenue
Tax Revenue P 59,885,851.97 P 40,508,988.45 P 19,376,863.52
Share from Internal Revenue Collections 201,072,018.00 201,072,018.00 0.00
Service and Business Income 15,488,281.10 15,488,281.10 0.00
Shares, Grants and Donations 1,010,804.22 1,010,804.22 0.00
Other Non-Operating Income/(Losses)
Miscellaneous Income 534,529.48 534,529.48 0.00
Total Revenue 277,991,484.77 258,614,621.25 19,376,863.52

Less: Current Operating Expenses

Personnel Services 73,937,679.49 73,755,679.49 182,000.00
Maintenance and Other Operating Expenses 96,857,336.12 89,751,288.86 7,106,047.26
Non-Cash Expenses 16,740,011.40 15,761,550.13 978,461.27
Total Current Operating Expenses 187,535,027.01 179,268,518.48 8,266,508.53

Surplus (Deficit) from Current Operations 90,456,457.76 79,346,102.77 11,110,354.99

Add/(Deduct): Transfers, Assistance and Subsidy

Net Financial Transfers, Assistance and Subsidy (3,996,735.38) (3,996,735.38) 0.00
Net Financial Assistance/Subsidy (3,996,735.38) (3,996,735.38) 0.00
Surplus (Deficit) for the period P 86,459,722.38 P 75,349,367.39 P 11,110,354.99

64
 Appendix C
AAR Page No. 6
Municipal Government of Alaminos
Statement of Changes in Net Assets/Equity - By Fund
For the Year Ended December 31, 2022

Total General Fund SEF

Balance as of January 1 P 467,381,868.68 P 437,173,526.55 P 30,208,342.13
Add/(Deduct):
Prior Period Errors (1,739,555.80) (1,454,143.13) (285,412.67)
Restated Balance 465,642,312.88 435,719,383.42 29,922,929.46
Add/(Deduct):
Changes in net assets/equity during the year
Surplus/(Deficit) for the period 86,459,722.38 75,349,367.39 11,110,354.99
Total recognized revenue and expenses for the
period 86,459,722.38 75,349,367.39 11,110,354.99
Balance as of December 31 P 552,102,035.26 P 511,068,750.81 P 41,033,284.45

65
 Appendix D
AAR Page No. 7
Municipal Government of Alaminos
Statement of Cash Flows - By Fund
For the Year Ended December 31, 2022

Total General Fund SEF Trust Fund

Cash Flows from Operating Activities:
Cash Inflows
Collection from taxpayers P 59,885,851.97 P 40,508,988.45 P 19,376,863.52 P 0.00
Share from Internal Revenue Allotment 201,072,018.00 201,072,018.00 0.00 0.00
Receipts from business/service income 15,150,330.65 15,150,330.65 0.00 0.00
Interest Income 337,950.45 337,950.45 0.00 0.00
Other Receipts 96,693,601.86 29,458,427.16 20,077,096.64 47,158,078.06
Total Cash Inflows 373,139,752.93 286,527,714.71 39,453,960.16 47,158,078.06
Cash Outflows
Payment to suppliers and creditors 158,597,333.34 115,024,594.10 29,558,572.04 14,014,167.20
Payment to employees 72,495,362.40 72,313,362.40 182,000.00 0.00
Other Payments 35,147,891.51 283,207.95 471,157.76 34,393,525.80
Total Cash Outflows 266,240,587.25 187,621,164.45 30,211,729.80 48,407,693.00
Net Cash Flows from Operating Activities 106,899,165.68 98,906,550.26 9,242,230.36 (1,249,614.94)
Cash Flows from Investing Activities:
Cash Outflows
Purchase/Construction of Property, Plant
19,894,849.12 16,831,566.37 3,063,282.75 0.00
and Equipment
Total Cash Outflows 19,894,849.12 16,831,566.37 3,063,282.75 0.00
Net Cash Flows from Investing Activities (19,894,849.12) (16,831,566.37) (3,063,282.75) 0.00
Total Cash Provided by (Used in) Operating
87,004,316.56 82,074,983.89 6,178,947.61 (1,249,614.94)
and Investing Activities
Add: Cash at the Beginning of the Year 262,219,724.21 222,934,894.45 20,098,128.49 19,186,701.27
Cash at the End of the Year P 349,224,040.77 P 305,009,878.34 P 26,277,076.10 P 17,937,086.33

66
 Annex E.1
AAR Page No. 8
Municipal Government of Alaminos
Statement of Comparison of Budget and Actual Amounts - General Fund
For the Year Ended December 31, 2022
(Amount in Pesos)

Municipal Government of Alaminos

Budgeted Amounts Difference Difference
Particulars Actual Amounts
Original Final Original and Final Budget Final Budget and Actual
2022 2021 2022 2021 2022 2021 2022 2021 2022 2021
Revenue
A. Local Sources
1. Tax Revenue
a. Tax Revenue - Property 8,300,000.00 7,000,000.00 8,300,000.00 6,900,000.00 0.00 100,000.00 15,501,491.70 13,569,264.68 (7,201,491.70) (6,669,264.68)
b. Tax Revenue - Goods and Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
c. Other Local Taxes 23,260,000.00 20,850,000.00 23,260,000.00 20,850,000.00 0.00 0.00 24,893,508.45 20,490,993.98 -1,633,508.45 359006.02
Total Tax Revenue 31,560,000.00 27,850,000.00 31,560,000.00 27,750,000.00 0.00 100,000.00 40,395,000.15 34,060,258.66 (8,835,000.15) (6,310,258.66)
2. Non-Tax Revenue
a. Service Income 9,000,000.00 9,350,000.00 9,000,000.00 8,350,000.00 0.00 1,000,000.00 12,583,244.59 9,877,377.54 -3583244.59 -1527377.54
b. Business Income 1,470,000.00 1,500,000.00 1,470,000.00 1,500,000.00 0.00 0.00 2,680,273.98 2,432,302.46 (1,210,273.98) (932,302.46)
c. Other Income and Receipts 250,000.00 1,653,000.00 250,000.00 1,653,000.00 0.00 0.00 648,469.47 1,348,804.64 (398,469.47) 304,195.36
Total Non-Tax Revenue 10,720,000.00 12,503,000.00 10,720,000.00 11,503,000.00 0.00 1,000,000.00 15,911,988.04 13,658,484.64 (5,191,988.04) (2,155,484.64)
B. External Sources
1. Share from the National Internal Revenue Taxes (IRA) 200,770,322.00 145,597,807.00 201,072,018.00 145,597,807.00 (301,696.00) 0.00 201,072,018.00 145,597,807.00 - 0.00
2. Share from GOCCs 400,000.00 100,000.00 400,000.00 100,000.00 0.00 0.00 1,010,804.22 440,357.31 -610,804.22 -340,357.31
3. Other Shares from National Tax Collections 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 - -
a. Share from Ecozone 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
b. Share from EVAT 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
c. Share from National Wealth 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 - -
d. Share from Tobacco Excise Tax 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
4. Other Receipts 0.00 1,631,000.00 0.00 23,559,216.99 0.00 (21,928,216.99) 0.00 0.00 0.00 23,559,216.99
a. Grants and Donations 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
b. Other Subsidy Income 0.00 1,631,000.00 0.00 23,559,216.99 0.00 (21,928,216.99) 0.00 0.00 0.00 23,559,216.99
5. Inter-local Transfer 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
6. Capital /Investment Receipts 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
a. Sale of Capital Assets 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
b. Sale of Investments 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
c. Proceeds from Collections of Loan Receivables 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
C. Receipts from Borrowings 80,000.00 80,000.00 80,000.00 80,000.00 0.00 0.00 0.00 0.00 80,000.00 80,000.00
Total Revenue and Receipts 243,530,322.00 187,761,807.00 243,832,018.00 208,590,023.99 (301,696.00) (20,828,216.99) 258,389,810.41 193,756,907.61 (14,557,792.41) 14,833,116.38
Expenditures
Current Appropriations
General Public Services
Personal Services 61,752,517.58 53,406,311.03 62,730,358.27 54,876,858.03 (977,840.69) (1,470,547.00) 55,835,490.05 51,320,748.72 6,894,868.22 3,556,109.31
Maintenance and Other Operating Expenses 57,824,582.48 48,402,554.20 58,919,582.48 48,432,554.20 (1,095,000.00) (30,000.00) 51,408,912.88 37,235,699.52 7,510,669.60 11,196,854.68
Capital Outlay 2,773,521.00 1,025,000.00 4,083,521.00 1,225,000.00 (1,310,000.00) (200,000.00) 1,059,007.00 793,040.00 3,024,514.00 431960.00
Education
Personal Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Maintenance and Other Operating Expenses 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Capital Outlay 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Health, Nutrition and Population Control
Personal Services 7,172,602.23 6,629,978.58 7,172,602.23 6,629,978.58 0.00 0.00 6,777,852.95 5,579,413.96 394,749.28 1,050,564.62
Maintenance and Other Operating Expenses 21,078,783.00 8,003,020.00 21,078,783.00 8,003,020.00 0.00 0.00 15,759,026.80 5,780,625.55 5,319,756.20 2,222,394.45
Capital Outlay 351,999.00 0.00 351,999.00 0.00 0.00 0.00 118,900.00 0.00 233,099.00 0.00
Labor and Employment
Personal Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Maintenance and Other Operating Expenses 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Capital Outlay 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Housing and Community Development
Personal Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Maintenance and Other Operating Expenses 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Capital Outlay 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

67
 Municipal Government of Alaminos
Budgeted Amounts Difference Difference
Particulars Actual Amounts
Original Final Original and Final Budget Final Budget and Actual
2022 2021 2022 2021 2022 2021 2022 2021 2022 2021
Social Services and Social Welfare
Personal Services 5,108,291.04 5,326,524.99 5,108,291.04 5,326,524.99 0.00 0.00 5,094,525.45 5,115,640.83 13,765.59 210,884.16
Maintenance and Other Operating Expenses 13,868,844.00 10,454,160.00 13,868,844.00 10,454,160.00 0.00 0.00 9,921,541.64 8,968,437.43 3,947,302.36 1,485,722.57
Capital Outlay 138,500.00 152,000.00 138,500.00 152,000.00 0.00 0.00 65,800.00 86,250.00 72,700.00 65750.00
Economic Services
Personal Services 6,204,196.07 5,937,785.90 6,259,183.94 5,937,785.90 (54,987.87) 0.00 6,085,047.77 5,378,225.60 174,136.17 559,560.30
Maintenance and Other Operating Expenses 5,401,600.00 4,645,400.00 5,451,600.00 4,645,400.00 (50,000.00) 0.00 4,399,237.07 3,298,169.78 1,052,362.93 1,347,230.22
Capital Outlay 950,000.00 720,000.00 950,000.00 840,000.00 0.00 (120,000.00) 917,980.00 663,600.00 32020.00 176400.00
Other Purposes:
Debt Service
Financial Expense 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Amortization 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
LDRRMF
Maintenance and Other Operating Expenses 11,274,016.00 7,709,479.54 11,274,016.00 7,709,479.54 0.00 0.00 7,812,485.30 4,455,540.57 3461530.70 3253938.97
Capital Outlay 900,000.00 1,538,060.80 900,000.00 1,538,060.80 0.00 0.00 749,440.00 1,009,895.00 150560.00 528165.80
20% Development Fund
Maintenance and Other Operating Expenses 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 - 0.00
Capital Outlay 45,650,000.00 29,120,000.00 46,150,000.00 30,620,000.00 (500,000.00) (1,500,000.00) 6,966,576.34 16,273,454.65 39,183,423.66 14,346,545.35
Share from National Wealth
Maintenance and Other Operating Expenses 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Capital Outlay 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 - 0.00
Allocation for Senior Citizens and PWD
Maintenance and Other Operating Expenses 3,000,000.00 1,880,000.00 3,000,000.00 1,880,000.00 0.00 0.00 1,388,363.00 1,626,991.76 1611637.00 253,008.24
Capital Outlay 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Others
Personal Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Maintenance and Other Operating Expenses 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 - 0.00
Capital Outlay 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Total Current Appropriations 243,449,452.40 184,950,275.04 247,437,280.96 188,270,822.04 (3,987,828.56) (3,320,547.00) 174,360,186.25 147,585,733.37 73,077,094.71 40,685,088.67
Continuing Appropriations
General Public Services
Capital Outlay 4,372,365.04 9,186,047.52 4,372,365.04 9,186,047.52 0.00 0.00 422,186.00 5,130,632.48 3950179.04 4055415.04
Education
Capital Outlay 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Health, Nutrition and Population Control
Capital Outlay 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Labor and Employment
Capital Outlay 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Housing and Community Development
Capital Outlay 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Social Services and Social Welfare
Capital Outlay 1,846,758.46 1,290,242.66 1,846,758.46 1,290,242.66 0.00 0.00 0.00 25,000.00 1,846,758.46 1,265,242.66
Economic Services
Capital Outlay 31,619,060.75 21,874,788.50 31,619,060.75 19,274,788.50 0.00 2,600,000.00 9,755,162.20 3,065,727.75 21,863,898.55 16,209,060.75
Other Purposes:
Capital Outlay 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 - 0.00
Total Continuing Appropriations 37,838,184.25 32,351,078.68 37,838,184.25 29,751,078.68 0.00 2,600,000.00 10,177,348.20 8,221,360.23 27,660,836.05 21,529,718.45
Total Appropriations 281,287,636.65 217,301,353.72 285,275,465.21 218,021,900.72 (3,987,828.56) (720,547.00) 184,537,534.45 155,807,093.60 100,737,930.76 62,214,807.12
Surplus (Deficit) for the period (37,757,314.65) (29,539,546.72) (41,443,447.21) -9,431,876.73 3,686,132.56 (20,107,669.99) 73,852,275.96 37,949,814.01 (115,295,723.17) (47,381,690.74)

RECAPITULATION
Revenue and Receipts 243,530,322.00 187,761,807.00 243,832,018.00 208,590,023.99 -301,696.00 -20,828,216.99 258,389,810.41 193,756,907.61 (14,557,792.41) 14,833,116.38
Expenditures:
Personnel Services 80,237,606.92 71,300,600.50 81,270,435.48 72,771,147.50 -1,032,828.56 -1,470,547.00 73,792,916.22 67,394,029.11 7,477,519.26 5,377,118.39
Maintenance and Other Operating Expenses 112,447,825.48 81,094,613.74 113,592,825.48 81,124,613.74 -1,145,000.00 (30,000.00) 90,689,566.69 61,365,464.61 22,903,258.79 19,759,149.13
Capital Outlay 88,602,204.25 64,906,139.48 90,412,204.25 64,126,139.48 (1,810,000.00) 780,000.00 19,137,071.54 26,383,999.88 71,275,132.71 37,742,139.60
Financial Expenses 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Surplus (Deficit) for the period -37,757,314.65 (29,539,546.72) (41,443,447.21) -9,431,876.73 3,686,132.56 (20,107,669.99) 74,770,255.96 38,613,414.01 (116,213,703.17) (48,045,290.74)

68
 Appendix E.2
AAR Page No. 8
Municipal Government of Alaminos
Statement of Comparison of Budget and Actual Amounts - Special Education Fund
For the Year Ended December 31, 2022
(Amount in Pesos)

Municipal Government of Alaminos

Budgeted Amounts Difference Difference
Particulars Actual Amounts
Original Final Original and Final Budget Final Budget and Actual
2022 2021 2022 2021 2022 2021 2022 2021 2022 2021
Revenue
A. Local Sources
1. Tax Revenue
a. Tax Revenue - Property 8,560,300.00 8,050,000.00 8,560,300.00 8,050,000.00 0.00 0.00 19,376,863.52 4,624,496.20 (10,816,563.52) 3,425,503.80
b. Tax Revenue - Goods and Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
c. Other Local Taxes 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Total Tax Revenue 8,560,300.00 8,050,000.00 8,560,300.00 8,050,000.00 0.00 0.00 19,376,863.52 4,624,496.20 (10,816,563.52) 3,425,503.80
2. Non-Tax Revenue
a. Service Income 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
b. Business Income 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
c. Other Income and Receipts 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Total Non-Tax Revenue 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
B. External Sources
1. Share from the National Internal Revenue Taxes (IRA) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
2. Share from GOCCs 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
3. Other Shares from National Tax Collections 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
a. Share from Ecozone 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
b. Share from EVAT 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
c. Share from National Wealth 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
d. Share from Tobacco Excise Tax 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
4. Other Receipts 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
a. Grants and Donations 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
b. Other Subsidy Income 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
5. Inter-local Transfer 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
6. Capital /Investment Receipts 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
a. Sale of Capital Assets 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
b. Sale of Investments 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
c. Proceeds from Collections of Loan Receivables 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
C. Receipts from Borrowings 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Total Revenue and Receipts 8,560,300.00 8,050,000.00 8,560,300.00 8,050,000.00 0.00 0.00 19,376,863.52 4,624,496.20 (10,816,563.52) 3,425,503.80
Expenditures
Current Appropriations
General Public Services
Personal Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Maintenance and Other Operating Expenses 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Capital Outlay 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Education
Personal Services 182,000.00 50,000.00 182,000.00 50,000.00 0.00 0.00 182,000.00 50,000.00 0.00 0.00
Maintenance and Other Operating Expenses 6,003,300.00 5,617,000.00 8,529,886.00 5,922,830.00 (2,526,586.00) (305,830.00) 6,939,161.26 3,668,603.07 1,590,724.74 2,254,226.93
Capital Outlay 2,375,000.00 2,383,000.00 5,217,890.00 4,548,000.00 (2,842,890.00) (2,165,000.00) 1,814,154.16 905,893.13 3,403,735.84 3,642,106.87
Health, Nutrition and Population Control
Personal Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Maintenance and Other Operating Expenses 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Capital Outlay 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Labor and Employment
Personal Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Maintenance and Other Operating Expenses 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Capital Outlay 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Housing and Community Development
Personal Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Maintenance and Other Operating Expenses 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Capital Outlay 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

69
 Municipal Government of Alaminos
Budgeted Amounts Difference Difference
Particulars Actual Amounts
Original Final Original and Final Budget Final Budget and Actual
2022 2021 2022 2021 2022 2021 2022 2021 2022 2021
Social Services and Social Welfare
Personal Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Maintenance and Other Operating Expenses 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Capital Outlay 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Economic Services
Personal Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Maintenance and Other Operating Expenses 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Capital Outlay 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Other Purposes:
Debt Service
Financial Expense 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Amortization 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
LDRRMF
Maintenance and Other Operating Expenses 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Capital Outlay 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
20% Development Fund
Maintenance and Other Operating Expenses 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Capital Outlay 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Share from National Wealth
Maintenance and Other Operating Expenses 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Capital Outlay 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Allocation for Senior Citizens and PWD
Maintenance and Other Operating Expenses 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Capital Outlay 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Others
Personal Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Maintenance and Other Operating Expenses 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Capital Outlay 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Total Current Appropriations 8,560,300.00 8,050,000.00 13,929,776.00 10,520,830.00 (5,369,476.00) (2,470,830.00) 8,935,315.42 4,624,496.20 4,994,460.58 5,896,333.80
Continuing Appropriations
General Public Services
Capital Outlay 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Education
Capital Outlay 5,094,005.00 2,966,420.00 3,705,000.00 2,966,420.00 1,389,005.00 0.00 3,176,615.57 1,419,604.06 528,384.43 1,546,815.94
Health, Nutrition and Population Control
Capital Outlay 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Labor and Employment
Capital Outlay 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Housing and Community Development
Capital Outlay 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Social Services and Social Welfare
Capital Outlay 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Economic Services
Capital Outlay 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Other Purposes:
Capital Outlay 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Total Continuing Appropriations 5,094,005.00 2,966,420.00 3,705,000.00 2,966,420.00 1,389,005.00 0.00 3,176,615.57 1,419,604.06 528,384.43 1,546,815.94
Total Appropriations 13,654,305.00 11,016,420.00 17,634,776.00 13,487,250.00 (3,980,471.00) (2,470,830.00) 12,111,930.99 6,044,100.26 5,522,845.01 7,443,149.74
Surplus (Deficit) for the period (5,094,005.00) (2,966,420.00) (9,074,476.00) (5,437,250.00) 3,980,471.00 2,470,830.00 7,264,932.53 (1,419,604.06) (16,339,408.53) (4,017,645.94)

RECAPITULATION
Revenue and Receipts 8,560,300.00 8,050,000.00 8,560,300.00 8,050,000.00 0.00 0.00 19,376,863.52 4,624,496.20 (10,816,563.52) 3,425,503.80
Expenditures:
Personnel Services 182,000.00 50,000.00 182,000.00 50,000.00 0.00 0.00 182,000.00 50,000.00 0.00 0.00
Maintenance and Other Operating Expenses 6,003,300.00 5,617,000.00 8,529,886.00 5,922,830.00 (2,526,586.00) (305,830.00) 6,939,161.26 3,668,603.07 1,590,724.74 2,254,226.93
Capital Outlay 7,469,005.00 5,349,420.00 8,922,890.00 7,514,420.00 (1,453,885.00) (2,165,000.00) 4,990,769.73 2,325,497.19 3,932,120.27 5,188,922.81
Financial Expenses 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Surplus (Deficit) for the period (5,094,005.00) (2,966,420.00) (9,074,476.00) (5,437,250.00) 3980471.00 2,470,830.00 7,264,932.53 (1,419,604.06) (16,339,408.53) (4,017,645.94)

70
 Appendix F
AAR Page No. 39
Municipality of Alaminos, Laguna
Schedule of Deficiencies in the Purchase Orders
For Calendar Year 2022

Lacking Information
Purchase Order Check
Particulars Amount Mode of Date of Conforme
Brand Name
Date No. Date No. Procurement Delivery Date
General Fund
JANUARY
Meals Served During Brgy Biosecurity Officers
1 01/06/2022 100-022-001-001-A 01/24/2022 1295544 P 2,300.00
Meeting
Snack Served During Local Council For The
2 01/12/2022 100-022-001-007 02/07/2022 1295617 3,900.00
Protection Of Children Meeting
Purchase Of Garden Net And Garden Gloves
3 01/20/2022 100-022-001-011-A 02/10/2022 1295861 For The Beautification And Implentation Of Brgy 10,172.00 X
Taniman At Brgy IV

Purchase Of Materials For The Repair And

4 01/24/2022 100-022-001-014 02/17/2022 1295892 8,038.96
Maintenance Of Mio Sports Yamaha Motorcycle

5 01/27/2022 100-022-001-015 02/21/2022 1295903 Meals Served During Mass Vaccination 37,100.00
Repair And Maintenance Of Mux With Plate No.
6 01/27/2022 100-022-001-016 02/21/2022 1295907 6,324.98
D2K345
FEBRUARY
Repair And Maintenance Of Ambulance With
7 02/02/2022 100-022-002-001 02/17/2022 1295895 44,114.73
Plate No. Bid658
8 02/04/2022 100-022-002-002 02/21/2022 1295902 Meals Served During Mega Vaccination 42,900.00
Repair And Maintenance Of Toyota Innova With
9 02/04/2022 100-022-002-002-A 02/17/2022 1295893 34,633.48
Plate No. SKS 370
10 02/07/2022 100-022-002-003 02/21/2022 1295904 Meals Served During Blood Letting 5,600.00
Meals Served During Liga Ng Mga Brgy And
11 02/08/2022 100-022-002-004 02/24/2022 1295930 Municipal Planning Development Council 10,150.00
Meeting

12 02/09/2022 100-022-002-007 02/17/2022 1295894 Purchase Of Business And Tricycle Permit Plate 38,849.16

Meals Served During Payout Of Municipal

13 02/15/2022 100-022-002-009 02/23/2022 1295922 11,750.00 X
Scholar
Meals Served During Discussion Of Comelec
14 02/22/2022 100-022-002-029 04/11/2022 1296093 3,900.00
Resolution 10732
Meals Served During Hair Cutting And Nail Care
15 02/28/2022 100-022-002-038 06/22/2022 1296733 63,500.00 X
Training
MARCH
Snacks Served During Meeting With The
16 03/02/2022 100-022-003-006 04/11/2022 1296091 Barangay Environmental Committee And Joint 11,200.00
Quarterly Meeting

71
 Lacking Information
Purchase Order Check
Particulars Amount Mode of Date of Conforme
Brand Name
Date No. Date No. Procurement Delivery Date
Meals Served During Covid 19 Vaccination For
17 03/04/2022 100-022-003-001 05/13/2022 1296196 66,930.00 X X
5-11Yrs Old

Meals Served During Local Council For The

18 03/07/2022 100-022-003-005 04/11/2022 1296096 8,125.00 X
Protection Of Children And Spes Payouts

19 03/07/2022 100-022-003-008 04/11/2022 1296092 Snacks Served During Fire Prevention Month 16,250.00

Purchase Of Materials For Women'S Month

20 03/08/2022 100-022-003-008 03/09/2022 1295981 46,479.11 X
Celebration

Venue And Accommodation For Peace And

21 03/09/2022 100-022-003-010 03/18/2022 1296000 155,756.25 X
Order Public Safety Planning Workshop

Meals Served During Osca Fasca Budget

22 03/09/2022 100-022-003-010-A 06/22/2022 1296732 3,000.00
Meeting
Meals Served During Covid 19 Immunization
23 03/09/2022 100-022-003-011 04/21/2022 1296137 80,500.00
Program
Repair And Maintenance Of Hi Ace Van With
24 03/10/2022 100-022-003-012 03/21/2022 1296011 24,985.72 X
Plate No. Poc510
25 03/10/2022 100-022-003-012-A 06/22/2022 1296728 Snacks Served During Mac Meeting 4Ps 3,600.00

Meals Served During The Visitation Of Pag Ibig

26 03/14/2022 100-022-003-021-A 03/31/2022 1296043 Personnel For The Picture Taking And 3,720.00
Releasing Of Pag Ibig Loyalty Card Plus

Tarpaulin For Rabies Awareness Month

27 03/14/2022 100-022-003-024 03/31/2022 1296044 1,350.00 X
Campaign
Not Purchase Of Materials For Updating Of
28 100-022-003-023 03/21/2022 1296009 14,562.00 X X X
Indicated Contigency Plan Ldip And Aip
Meals Served During Womens Month
29 03/16/2022 100-022-003-031 04/12/2022 1296106 19,350.00 X
Celebration
Meals Served During Tourism Meeting And
30 03/18/2022 100-022-003-028 04/11/2022 1296095 Mountain Bikers Group Downhill Race Event In 38,850.00 X
Mt. Patagin
Meals Served During Nail And Hair Care
31 03/18/2022 100-022-003-028-A 06/23/2022 1296750 10,400.00 X X X
Training
Snack Served During Committee Hearing On
32 03/18/2022 100-022-03-029 04/12/2022 1296105 3,600.00 X
Health And Sanitation
Meals Served During Covid 19 Immunization
33 03/18/2022 100-022-003-030 06/07/2022 1296499 34,500.00 X
Program
Maintenance Of Garbage Truck With
34 03/21/2022 100-022-003-034 03/31/2022 1296046 6,572.32 X
Conduction Sticker B3F656
Purchase Of Materials For Buntis Mama
35 03/22/2022 100-022-003-024-A 06/07/2022 1296498 11,320.00 X
Pageant
Tarpaulin For Fire Prevention Month And
36 03/22/2022 100-022-003-031-A 06/22/2022 1296727 11,485.00
Resbakuna Kids

72
 Lacking Information
Purchase Order Check
Particulars Amount Mode of Date of Conforme
Brand Name
Date No. Date No. Procurement Delivery Date

37 03/22/2022 100-022-003-035-A 06/07/2022 1296497 Meals Served During Buntis Mama Pageant 39,310.00

Snacks Served During Gender And

38 03/24/2022 100-022-003-028 03/31/2022 1296042 8,400.00 X
Development Meeting And Mpoc Meeting

39 03/24/2022 100-022-003-038-A 06/10/2022 1296544 Meals Served During Mswdo Monthly Meeting 31,500.00

Meals Served During Orientation On

40 03/25/2022 100-022-003-044-A 06/10/2022 1296545 Comprehensive Local Juvenile Intervention 9,000.00
Program
Purchase Of Electrical, Carpentry And Plumbing
41 03/28/2022 100-022-003-047 05/19/2022 1296238 23,119.35 X X
Supplies
Snacks Served During Meeting On The On-Site
42 03/30/2022 100-022-003-051 04/11/2022 1296097 1,600.00
Experiment On Lanzones
APRIL

43 04/04/2022 100-022-004-002 04/06/2022 1296079 Refill Oxygen Tank 9,564.80

Balloon Decoration Set Up For Vaccination Site

44 04/04/2022 100-022-004-005 04/12/2022 1296090 5,900.00 X
For Kids Bakuna

45 04/05/2022 100-022-004-005 04/12/2022 1296107 Meals Served During Regular Session Of Sb 3,500.00

Meals Served During Public Hearing Conducted

46 04/05/2022 100-022-004-006 04/12/2022 1296108 5,600.00
By The Sb
Purchase Of Equipment And Supplies For
47 04/05/2022 100-022-004-007 04/28/2022 1296157 32,770.00 X
Emergency Operation Center
Purchase Of Supplies For Emergency
48 04/05/2022 100-022-004-008 04/20/2022 1296130 14,600.00 X X
Response

Snacks Served During Local Public Transport

49 04/07/2022 100-022-004-010 04/20/2022 1296131 And Route Plan Meeting And Water And 4,125.00
Sanitation Hygiene Mwsh Team Meeting

Meals Served During Team Building Activity

50 04/08/2022 100-022-004-011-A 06/22/2022 1296731 7,400.00
2022
Snacks Served During Taniman Sa Brgy
51 04/08/2022 100-022-004-012 04/21/2022 1296138 2,400.00 X
Committee Meeting
Purchase Of Spare Parts Of Toyota Innova With
52 04/11/2022 100-022-005-013 04/13/2022 1296116 46,848.22 X
Plate No.Shs200

53 04/11/2022 100-022-004-013-A 06/12/2022 1296627 Purchase Of Health Card For Sanitary Permit 5,520.00

54 04/11/2022 100-022-004-014-A 04/21/2022 1296136 Meals Served During Sumvac 2022 43,400.00

Meals Served During Parent Leader Meeting

55 04/19/2022 100-022-004-021 05/13/2022 1296200 11,700.00
And Provincial Nutrition Action Office Visiti

Meals Served During Cities/Municipalities

56 04/19/2022 100-022-004-021-A 05/05/2022 1296177 3,500.00
Competitiveness Indfex Meeting

73
 Lacking Information
Purchase Order Check
Particulars Amount Mode of Date of Conforme
Brand Name
Date No. Date No. Procurement Delivery Date
Meals Served During Covid 19 Immunization
57 04/21/2022 100-022-004-027 05/13/2022 1296197 24,400.00
Program
Snacks Served During Local School Board
58 04/22/2022 100-022-004-029-A 06/22/2022 1296730 2,800.00 X
Monthly Meeting

59 04/25/2022 100-022-004-031 05/13/2022 1296198 Purchase Of Laptop Brand New And Branded 48,200.00 X X

Snacks Served During National And Local

60 04/27/2022 100-020-004-034 05/13/2022 1296199 24,160.00
Elections One Day Training
MAY
61 05/04/2022 100-022-005-004 05/18/2022 1296229 Meals Served During Blood Letting 4,625.00
62 05/05/2022 100-022-005-006 05/16/2022 1296217 Meals Served During Election Day 37,205.00
Meals Served During Ayuda From Dswd
63 05/05/2022 100-022-005-007 05/16/2022 1296218 6,800.00
Regional Office
Meals Served During Covid 19 Immunization
64 05/05/2022 100-022-005-008 05/19/2022 1296236 24,400.00
Program
Purchase Of Supplies For Buntis Congress
65 05/11/2022 100-022-005-013 05/26/2022 1296342 8,259.48 X
2022
Meals Served During Exit Conference For Audit
66 05/13/2022 100-022-005-016 06/21/2022 1296679 17,325.00
And Payouts For Senior Citizen
Snacks Served During Balitaan Sa Turismo,
67 05/18/2022 100-022-005-022 06/22/2022 1296735 4,200.00
Kultura At Kalakalan

68 05/18/2022 100-022-005-023 05/26/2022 1296335 Purchase Of Computer Parts 42,116.07 X X X

Purchase Of Parts For The Repair And

69 05/19/2022 100-022-005-029 05/27/2022 1296356 Maintenance Of Garbage Truck With Plate 21,223.89
Number Cp3125
Purchase Of Materials For The Repair And
70 05/19/2022 100-022-005-030 05/26/2022 1296337 64,851.25
Maintenance Of Pnp Vehicles
Repair And Maintenance Of Ambulance With
71 05/19/2022 100-022-005-031 05/26/2022 1296336 8,800.00
Plate Number B1D658
Meals Served During Lcpc Meeting And Blood
72 05/20/2022 100-022-005-033 06/22/2022 1296736 14,450.00 X
Letting
Snacks Served During Local School Board
73 05/26/2022 100-022-006-042-A 06/22/2022 1296737 1,870.00 X
Meeting
Snacks Served During Local Tourism On
74 05/26/2022 100-022-005-049 06/23/2022 1296748 1,500.00 X
Promoting Tourist Spots

75 05/27/2022 100-022-005-017 08/09/2022 1297168 Printing Of Tarpaulin For Evacuation Guide 20,655.33 X

Printing Of Tarpaulin For Onsite Research On

76 05/31/2022 100-022-005-054 06/09/2022 1296534 4,680.00
Lanzones Production And Evaluation Of Dilg

JUNE

74
 Lacking Information
Purchase Order Check
Particulars Amount Mode of Date of Conforme
Brand Name
Date No. Date No. Procurement Delivery Date

Purchase Of Materials For The Maintenance Of

77 06/01/2022 100-022-006-002 06/10/2022 1296541 7,713.39
Pnp Vehicle With Plate Number VU2712

78 06/01/2022 100-022-006-014 06/15/2022 1296625 Purchase Of Computer Parts 38,300.00 X

Meals Served During Mdrrmc Meeting And 2nd
79 06/02/2022 100-022-006-004-A 06/15/2022 1296631 14,400.00
Quarter Nsed
80 06/02/2022 100-022-006-005 06/15/2022 1296623 Purchase Of Desktop 48,200.00 X

Meals Served During Joint Quarterly Meeting Of

Mswmb Manila Bay Team, Water And
81 06/02/2022 100-022-006-006 06/15/2022 1296628 8,700.00 X
Sanitation Council And Alaminos Local Housing
Board And Environment Management

Purchase Of Rubber Matting For Municipal Old

82 06/03/2022 100-022-006-008 06/15/2022 1296633 25,200.00
And New Building

Meals Served During Seminar On Stingless

83 06/03/2022 100-022-006-008-A 06/15/2022 1296632 15,900.00
Bees Management And Honey Bee Production

84 06/03/2022 100-022-006-009 06/15/2022 1296626 Purchase Of Computer Parts 42,040.00 X

Snacks Served During 2Nd Quarterly Gad
85 06/07/2022 100-022-006-012-A 06/23/2022 1296756 4,400.00 X
Meeting And Mpdc Monthly Meeting
86 06/07/2022 100-022-006-013 06/15/2022 1296630 Printing Of Tarpaulin 10,800.00
Purchase Of Industrial Wall Fan And Orbit Fan
87 06/07/2022 100-022-006-015 06/15/2022 1296624 Wind Mill For The Office Of The Pnp And New 9,670.00 X
Municipal Building
88 06/07/2022 100-02-006-016 06/16/2022 1296649 Purchase Of Tshirts For Brgy Treasurers 6,225.00 X

89 06/07/2022 100-022-006-017 06/15/2022 1296629 Purchase Of Materials For Tree Planting Activity 10,500.00 X

90 06/11/2022 100-022-006-029 06/22/2022 1296714 Purchase Of Laboratory Supplies 27,440.00 X X

91 06/12/2022 100-022-06-033 07/08/2022 1296809 Water Analysis Fee 5,610.93

Purchase Of Materials For The Replacement Of
92 06/16/2022 100-022-006-026 06/22/2022 1296707 123,690.60 X
Parts Of Bfp Fire Truck
Purchase Of Parts For The Maintenance Of
93 06/16/2022 100-022-006-026 06/22/2022 1296706 Transport Ambulance With Plate Nos. F4H449 40,713.00 X
And Saa2976
94 06/16/2022 100-022-006-027 06/22/2022 1296734 Meals Served During Lalga Meeting 26,250.00 X
Replacement Of Unserviceable Parts And
95 06/16/2022 100-022-006-028 06/22/2022 1296710 Maintenance Of Airconditioning Unit Of Lydo 17,737.50 X X
And Rhu Office

96 06/16/2022 100-022-006-030 06/22/2022 1296711 Supply And Delivery Of Office Supplies 110,580.00 X

97 06/17/2022 100-022-006-034 06/23/2022 1296746 Purchase Of Desktop And Laptop Parts 34,250.00 X X

75
 Lacking Information
Purchase Order Check
Particulars Amount Mode of Date of Conforme
Brand Name
Date No. Date No. Procurement Delivery Date

98 06/20/2022 100-022-006-035 06/23/2022 1296755 Meals Served During Tree Planting Activity 18,500.00 X

Repair And Maintenance Of Dump Truck With

99 06/20/2022 100-022-006-036-A 07/08/2022 1296815 4,531.24
Plate No. Cp3125
Purchase Of Materials For Tree Planting
100 06/20/2022 100-022-006-037 06/23/2022 1296754 14,196.43 X
Activities
Water Closet Replacement For The
101 06/20/2022 100-022-006-040 06/23/2022 1296742 24,952.59 X X
Maintenance Of Municipal Building
Repair And Maintenance Of Ambulance With
102 06/28/2022 100-022-006-045 06/28/2022 1296794 28,815.62
Plate Nos. Gb6881 And B1D658

103 06/29/2022 100-022-006-042 07/18/2022 1296860 Motor Pump Repair At The Municipal Building 5,079.00 X X

JULY

Purchase Of Basketball Jersey Set For Inter

104 07/19/2022 100-022-007-008-A 09/05/2022 1297471 17,982.15 X
Brgy Basketball League Exhibition Game

Supply And Installation Of Gooseneck

105 07/25/2022 100-022-007-019 08/22/2022 1297346 Microphone With Accessories To Be Used In 144,408.57 X X
The Sb Office

106 07/27/2022 100-022-007-023 08/03/2022 1297064 Purchase Of Macbook Laptop 136,718.57 X

Snacks Served During Development Heads

107 07/28/2022 100-022-007-006 08/16/2022 1297274 4,625.00 X
Meeting
Repair And Maintenance Of Mdrrmo Rescue
108 07/29/2022 100-022-007-028 08/09/2022 1297178 19,299.97
Vehicle With Plate No. 131202
AUGUST
Snacks Served During The Meeting Of The
109 08/02/2022 100-022-008-001 08/11/2022 1297201 Brgy Chairmen, Re: 2Nd Evaluation Result And 2,625.00
Updating Of Activities
Meals To Be Served For Ccam-Tree Planting
110 08/04/2022 100-022-008-002 08/18/2022 1297297 6,600.00 X
Activity
Food And Venue For The Safe And Unsafe
111 08/05/2022 100-022-008-003 08/17/2022 1297278 Touch Awareness Seminar And Adolescent 56,156.25
Youth Program
Purchase Of Vellum Paper And Certificate
Holder For The Advertisement Of Safe And
112 08/05/2022 100-022-008-003-A 08/16/2022 1297271 1,680.00
Unsafe And Touch Awareness Seminar And
Adolescent Youth Program
Purchase Of Dual Band Wifi Router, Wifi
113 08/05/2022 100-022-008-004 08/11/2022 1297200 Receiver And Utp Cable At The Office F Senior 4,740.00 X X
Citizen
Purchase Of Goods To Be Used At The Office
114 08/05/2022 100-022-008-004-A 08/16/2022 1297272 7,580.00
Of The Mayor

76
 Lacking Information
Purchase Order Check
Particulars Amount Mode of Date of Conforme
Brand Name
Date No. Date No. Procurement Delivery Date
Meals Served During Gender Awareness
115 08/05/2022 100-022-008-005 08/16/2022 1297273 11,435.00 X
Seminar
116 08/05/2022 100-022-008-006 08/11/2022 1297199 Purchase Of Desktop For Gso 42,800.00 X X

Purchase Of Janitorial Supplies For The Street

117 08/05/2022 100-022-008-008 08/16/2022 1297270 45,409.65 X X
Sweepers, Public Market And Public Cemetery

Purchase Of Electric Fan And Rice Cooker As

118 08/08/2022 100-022-008-009-A 08/16/2022 1297275 Wedding Tokens And Raffle Prizes For The 17,043.28 X X
Phil. Red Cross Laguna Chapter

Purchase Of Supplies For Cancer Prevention

119 08/10/2022 100-022-008-011 08/23/2022 1297353 11,222.74 X
Program 2022
Repair And Maintenance Of Airconditioning Unit
120 08/10/2022 100-022-008-011-A 08/17/2022 1297286 28,134.80 X
Of Various Offices
Pelvic Ultrasound For Indigent Pregnant
121 08/10/2022 100-022-008-012 12/19/2022 1298616 11,812.50
Women In Our Locality
122 08/12/2022 100-022-008-025 09/19/2022 1297587 Purchase Of Tarpaulin 423.36

123 08/12/2022 100-022-008-029 09/01/2022 1297460 Purchase Of Business And Tricycle Permit Plate 37,632.00

124 08/12/2022 100-022-008-030 08/22/2022 1297347 Purchase Of Anti Tb Medicines 28,391.91 X

125 08/12/2022 100-022-008-031 09/01/2022 1297419 Supply And Delivery Of Vegetable Seeds 112,113.91

Snacks To Be Served For The Vip, Guest, Sila

126 08/15/2022 100-022-008-036 08/26/2022 1297366 Officers And Delegates Attending The Laguna 29,213.80 X
Pride And Mardigras Parade

Purchase Of Materials For The Implementation

127 08/16/2022 100-022-008-036 08/26/2022 1297374 6,126.00 X X
Of Sk Capacity Enhancement Training

128 08/16/2022 100-022-008-038 08/26/2022 1297375 Food And Venue For Cso Orientation 23,625.00

Purchase Of Voice Recorder And Self Inking

129 08/19/2022 100-022-008-049 09/19/2022 1297584 4,800.00 X
Stamp
130 08/19/2022 100-022-008-049-A 09/07/2022 1297509 Token And Snacks For Smera Seminar 5,220.00
131 08/19/2022 100-022-008-052 09/08/2022 1297547 Purchase Of Computer And Printer Set 79,000.00 X X
Snacks Served During Department Heads
132 08/22/2022 100-022-008-055-A 09/21/2022 1297638 5,400.00 X
Meeting

Purchase Of Token And Certificate For The

Seminar On Information Management Of 1St
133 08/22/2022 100-022-008-055-A 09/05/2022 1297466 4,712.00 X
1000 Days Iycf And Importance Of Breast
Feeding To Pregnant And Lactating Mother

Meals To Be Served On Committee Hearing

134 08/23/2022 100-022-008-056-A 09/05/2022 1297467 6,650.00 X X
With The City Bank And Evaluation Of Cso

77
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Purchase Order Check
Particulars Amount Mode of Date of Conforme
Brand Name
Date No. Date No. Procurement Delivery Date

135 08/26/2022 100-022-008-057 09/05/2022 1297472 Refill Of Medical Oxygen Tank 9,800.00 X

Snacks To Be Served For Meet And Greet Of

136 08/26/2022 100-022-008-064 09/05/2022 1297468 4,000.00 X
Ginoong Tanod 2022

Purchase Of Parts For The Maintenance Of

137 08/31/2022 100-022-008-066 09/07/2022 1297502 43,461.97
Mdrrm Ambulance W/ Plate No. Saa2976

Purchase Of Materials For The Electrical

138 08/31/2022 100-022-008-068 09/19/2022 1297589 Maintenance Of Pnp Alaminos Building - 30,370.89 X X
Electrical Rewiring
SEPTEMBER
Meals To Be Served During The Photoshoot Of
139 09/01/2022 100-022-009-001 10/04/2022 1297725 Mutya Ng Alaminos 2022 And Ginoong Tanod 9,350.00
2022
Food To Be Served During 3Rd Quarter
140 09/01/2022 100-022-009-001-B 10/04/2022 1297724 23,600.00
Mdrrmc Meeting And 3Rd Quarter Nsed

Purchase Training Materials For The Basic Life

141 09/05/2022 100-022-009-002-A 10/04/2022 1297722 5,945.00
Support And Standard First Aid Training

142 09/06/2022 100-022-009-004 09/08/2022 1297546 Food And Venue For Municipal Budget Hearing 56,250.00

Purchase Of Token For The Resource Speaker

143 09/06/2022 100-022-009-004-A 10/04/2022 1297721 4,400.00
In The 2 Days Bls/Sfa Training
Reimbursement Of Meals Served During
144 09/06/2022 100-022-009-004-B 10/07/2022 1297793 7,210.00
Provincial Appraisal Commiittee Meeting
Food To Be Served During Bls/Sfa Training Of
145 09/07/2022 100-022-009-007-A 10/04/2022 1297723 25,905.00
Mdrrmo Personnel And Ngos
Purchase Of Training Shirts For Basic Life
146 09/08/2022 100-022-009-008-A 09/21/2022 1297636 Support And Standard First Aid Training Of 17,948.70 X
Mdrrmo
147 09/08/2022 100-022-009-008-A 09/29/2022 1297684 Meals Served During Mafc Meeting 2,500.00
148 09/15/2022 100-022-009-022 09/30/2022 1297703 Snacks To Be Served For Mpdc Meeting 1,570.00 X
Meals Served During The Organization Of Local
149 09/15/2022 100-022-009-021 10/07/2022 1297786 26,500.00 X
Special Bodies
150 09/15/2022 100-022-009-021-A 10/07/2022 1297783 Purchase Of Flower Wreath 6,000.00 X X
Meals Served During The Nomination And
151 09/15/2022 100-022-009-024 10/07/2022 1297782 Selection Of Cso Representative To The Local 3,500.00
Bodies
Meals Served During Blood Letting Activities
152 09/21/2022 100-022-009-029-A 10/10/2022 1297810 9,800.00
And Coa Entrance Conference
Supply And Delivery Of Laboratory Supplies Of
153 09/21/2022 100-022-009-030 10/07/2022 1297787 98,699.57 X
Rhu

78
 Lacking Information
Purchase Order Check
Particulars Amount Mode of Date of Conforme
Brand Name
Date No. Date No. Procurement Delivery Date
Repair And Maintenance Of Ambulance With
154 09/21/2022 100-022-009-032 10/10/2022 1297803 32,531.97 X
Plate No. Bid658

Purchase Of Materials For The Maintenance Of

155 09/21/2022 100-002-009-033 10/10/2022 1297802 8,743.74
Pnp Vehicle With Plate Number A5E892

Repair, Replacement Of Parts, And

156 09/21/2022 100-022-009-034 10/07/2022 1297784 8,896.43
Maintenance Of Generator And Chainsaw
Meals Served During Seminar On 4Rs For Lcat
157 09/21/2022 100-022-009-036 10/05/2022 1297764 23,275.00
And Bcat-Vawc
Meals To Be Served For Dog/Cat Spray And
158 09/22/2022 100-022-009-037-A 10-10-2022 1297807 5,500.00
Neuter Activities
Snacks To Be Served For Expanded Local
159 09/22/2022 100-022-009-038 10/19/2022 1297857 3,750.00
Health Board Meeting

Venue And Food For Training On Revenue

160 09/27/2022 100-022-009-040 09/27/2022 1297668 98,437.50 X X
Generation Of Lgu Alaminos, Laguna

Snacks Served During Mbcrpp Meeting Manila

161 09/27/2022 100-022-009-040-A 10/07/2022 1297796 Bay Clean Up Rehabilitation And Preservation 4,200.00 X X
Program
Snacks Served During Department Heads
162 09/28/2022 100-022-009-041 10/07/2022 1297795 3,600.00 X
Meeting
Snacks To Be Served On Training For
163 09/28/2022 100-022-010-041-A 10/19/2022 1297854 Childrens Growth And Devt Of State Of The 7,811.00
Childrens Address
164 09/28/2022 100-022-009-048 10/07/2022 1297794 Meals To Be Served For L3 Validation 7,375.00
Purchase Of Materials For The Clean And
165 09/30/2022 100-022-009-008 10/07/2022 1297790 14,196.43 X
Green Activity
Repair And Maintenance Of Ambulance W/
166 09/30/2022 100-022-009-045 10/17/2022 1297837 3,969.65
Plate No. Bid658

Purchase Of Materials For The Replacement Of

167 09/30/2022 100-022-009-046 10/07/2022 1297788 11,972.32 X
Panel Board Of Operation Center

Supply And Delivery Of Vertical Filing Cabinets

168 09/30/2022 100-022-009-047 10/05/2022 1297765 21,800.00 X
W/ Lock And Key
Purchase Of Materials For The Repainting Of
169 09/30/2022 100-022-009-049 10/18/2022 1297848 4,079.11 X
Wall At Multi Purpose And Old Building
170 09/30/2022 100-022-010-051 10/25/2022 1297914 Purchase Of Flower Wreath 3,400.00

Meals Served During Final Evaluation Of

171 09/30/2022 100-022-009-058 10/19/2022 1297851 20,536.00
Taniman Sa Brgy And Awarding Night

OCTOBER

79
 Lacking Information
Purchase Order Check
Particulars Amount Mode of Date of Conforme
Brand Name
Date No. Date No. Procurement Delivery Date

Purchase Of Materials For The Repair And

172 10/03/2022 100-022-010-001 10/05/2022 1297774 4,098.04
Maintenance Of Mio Sports Yamaha Motorcycle

Snacks Served During Municipal Development

173 10/03/2022 100-022-010-001-A 10/25/2022 1297876 4,900.00
Council Meeting
Meals Served During Department Heads
174 10/04/2022 100-022-010-005-A 11/04/2022 1298050 4,700.00
Meeting
Materials For Distribution During Iec Campaign
175 10/04/2022 100-022-010-009 10/18/2022 1297845 14,150.00 X
On Solid Waste Management
Purchase Of Training Materials And Training
176 10/04/2022 100-022-010-011 10/19/2022 1297856 Kits For The Conduct Of 2022 State Of The 14,626.00
Children Address
Purchase Of Materials To Be Used For
177 10/04/2022 100-022-010-012 10/10/2022 1297809 Coramblan Festival Plaza And Roadside 16,110.00 X
Decoration

178 10/04/2022 100-022-010-013 11/04/2022 1298047 Purchase Of Rubber Boots For Mrf Personnel 3,870.00 X

179 10/05/2022 100-022-010-014 10/27/2022 1297951 Food For Coramblan Festival Activities/ Events 146,650.00

Purchase Of Supplies For Non Cash Awards Of

180 10/05/2022 100-022-010-015 10/25/2022 1297913 The Mutya Ng Alaminos And Ginoong Tanod 30,000.00
2022
Purchase Of Tarpaulin For The 2022 State Of
181 10/05/2022 100-022-010-015-A 10/19/2022 1297853 9,810.00
The Children Address
182 10/05/2022 100-022-010-071 11/07/2022 1298092 Tarpaulin For Taniman Sa Brgy Awarding 3,150.00
Purchase Of Materials For The Repair Of
183 10/06/2022 100-022-010-016 10/18/2022 1297847 17,920.63
Streetlights At J P Rizal Plaza
Snacks And Tokens For The 2022 State Of The
184 10/06/2022 100-022-010-016-A 10/19/2022 1297855 13,750.00
Childrens Address
Purchase Of Janitorial Supplies For Public
185 10/06/2022 100-022-010-017 10/25/2022 1297893 28,392.85 X X
Cemetery Personnel
Purchase Materials For The Maintenance Of
186 10/07/2022 100-022-010-020 10/25/2022 1297890 17,371.34
Dumptruck W/ Plate No. B3F656
Purchase Of Additional Materials And Printing
187 10/07/2022 100-022-010-020-A 10/25/2022 1297917 Of Tarpaulin For Coramblan Festival And 17,050.00
Roadside Decoration
188 10/07/2022 100-022-010-021 10/17/2022 1297843 Refill Of Fire Extinguisher 24,275.89
Food For Vice Mayor And Sb Nights In
189 10/07/2022 100-022-010-021-A 11/02/2022 1297967 Celebration Of Coramblan Festival And Sb 41,500.00
Committee Hearing
Supply And Delivery Of Grocery Items For
190 10/07/2022 100-022-010-022 10/19/2022 1297852 89,069.81 X X
Complementary Feeding For Underweight

80
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Purchase Order Check
Particulars Amount Mode of Date of Conforme
Brand Name
Date No. Date No. Procurement Delivery Date

Foods And Tokens For Smera Seminar Go

191 10/07/2022 100-022-010-022-A 11/04/2022 1298048 Digital: Essential Digital Marketing Tips For 4,100.00
Msme'S Featuring Facebook Page And Canva

Repair And Maintenance Of Ambulance With

192 10/07/2022 100-022-010-023 10/25/2022 1297920 42,792.50
Plate No. Bie 604
Repair And Maintenance Of Ambulance W/
193 10/07/2022 100-022-010-023-A 11/17/2022 1298274 7,950.00
Plate No. B1E 604
Repair And Maintenance Of L300 W/ Plate No.
194 10/07/2022 100-022-010-024 10/25/2022 1297877 25,820.97
Bil 893
Purchase Of Trapal/Tolda For Transporting Of
195 10/07/2022 100-022-010-025 10/25/2022 1297878 20,253.57
Residual Waste
Purchase Materials For The Repair And
196 10/07/2022 100-022-010-027 10/18/2022 1297846 Improvement Of All Toilets At The Ground Floor 29,599.55 X
Of Pnp Building
Purchase Of Korean Window Blinds For
197 10/07/2022 100-022-010-028 10/14/2022 1297829 10,902.85 X
Executive Assistants Office
Supply And Delivery Of Grocery Items For
198 10/10/2022 100-022-010-029-A 11/04/2022 1298036 21,726.69
Complementary Feeding For Underweight
Meals Served During Skills Training For Ofw
199 10/11/2022 100-022-010-031 10/26/2022 1297934 8,000.00
And Their Families
Snacks Served During Local Road
200 10/12/2022 100-022-010-032 10/25/2022 1297874 Management Performance Assessment 4,200.00
Validation
Purchase Of Starter Kits For Skills Training For
201 10/12/2022 100-022-010-033 11/02/2022 1298006 30,686.00 X
Ofw And Their Families

202 10/13/2022 100-022-010-034-A 11/10/2022 1298163 Snacks To Be Served For Drrm H Plan Meeting 3,000.00

Supply And Delivery Of Grocery Items For

203 10/13/2022 100-022-010-035 11/15/2022 1298232 22,180.98
Complementary Feeding For Underweight
Purchase Of Goods For The Affected Families
204 10/13/2022 100-022-010-036 10/25/2022 1297918 10,250.00
Of Super Typhoon Karding

Purchase Of Goods For The Affected Families

205 10/13/2022 100-022-010-037 10/25/2022 1297921 32,656.00
Of Super Typhoon Karding

Purchase Of Replacement Of Battery Of

206 10/13/2022 100-022-010-038 11/04/2022 1298057 8,754.46 X
Mitsubishi L300 Ambulance
Purchase Of Token For The Speaker Of
207 10/13/2022 100-022-009-039 10/25/2022 1297919 900.00
Planners Forum
Purchase Of Uniforms For Traffic Enforcers,
208 10/13/2022 100-022-010-040 12/06/2022 1298463 Street Sweepers, Public Cemetery And Public 21,005.07 X
Market Personnel
Purchase Of Brake Pads For Replacement Hi
209 10/13/2022 100-022-010-041 11/02/2022 1298005 4,896.43 X
Ace Van W/ Plate No. 40103

81
 Lacking Information
Purchase Order Check
Particulars Amount Mode of Date of Conforme
Brand Name
Date No. Date No. Procurement Delivery Date

Supply And Delivery Of Materials For Christmas

210 10/13/2022 100-022-010-043 10/18/2022 1297849 113,287.50
Decorations Of Alaminos Laguna Plaza

Repair And Maintenance Of Toyota Innova

211 10/13/2022 100-022-010-046 10/25/2022 1297915 44,357.85 X
Plate No. Shs 200
Repair And Maintenenance Of Pnp Vehicle W/
212 10/13/2022 100-022-010-047 10/25/2022 1297916 40,955.35
Plate No. Vu 2712 And Sjx 537
Purchase Of Refrigerator For Executive
213 10/13/2022 100-022-010-048 10/26/2022 1297933 17,400.00 X
Assistant Office

214 10/14/2022 100-022-010-051-A 11/04/2022 1298051 Meals Served During Mpoc And Madac Meeting 8,850.00

Snacks To Be Served For Gender And Devt

215 10/17/2022 100-022-010-054 11/04/2022 1298035 4,400.00
Meeting
Rental Of Chairs For The Distribution Of Gift
216 10/17/2022 100-022-010-055 11/07/2022 1298081 3,600.00
Packs For Solo Parents
Rental Of Chairs For Municipal Mayor 100 Days
217 10/19/2022 100-022-010-058 11/15/2022 1298247 3,855.00
Accomplishment Report

Purchase Of Materials For The Repair And

218 10/19/2022 100-022-010-059 11/10/2022 1298170 Replacement Of Spare Parts For The Maint. Of 19,438.49 X
Bfp Fire Truck W/ Plate No. Sgy 706

Purchase Of Materials For The Maintenance Of

219 10/19/2022 100-022-010-061 11/07/2022 1298083 1,701.68
Water Line Fittings At Public Cemetery

220 10/20/2022 100-022-010-062 11/10/2022 1298164 Purchase Of Printer 44,800.00 X

221 10/20/2022 100-022-010-062-A 11/04/2022 1298054 Snacks To Be Served For Lydc Meeting 4,500.00
222 10/20/2022 100-022-010-065 11/07/2022 1298084 Alaminos Website Activation 89,062.50 X

Purchase Of Materials For The Municipal

223 10/21/2022 100-022-010-069 11/04/2022 1298049 3,552.00
Mayors 100 Days Accomplpishment Report

Purchase Of Supplies For Skills Training On

224 10/21/2022 100-022-010-074 11/07/2022 1298079 9,310.00
Rabbitry Farming
Purchase Of Electrical Supplies For The
225 10/21/2022 100-022-010-076 11/04/2022 1298056 40,081.24
Preparation On All Saints Day

226 10/21/2022 100-022-010-077 11/04/2022 1298052 Snacks To Be Served On Stakeholders Meeting 10,800.00

Purchase Of Materials For Slogan Contest Of

227 10/22/2022 100-022-010-079 11/10/2022 1298184 12,980.00
Day Care Child And Mother
Snacks To Be Served On Slogan Contest Of
228 10/24/2022 100-022-010-079 11/03/2022 1298029 4,500.00 X X
Day Care Child And Mother
Meals To Be Served On Skills Training For
229 10/24/2022 100-022-010-080 11/07/2022 1298086 5,625.00
Rabbitry Farming
Purchase Of Materials To Be Used For Skills
230 10/25/2022 100-022-010-083-A 11/17/2022 1298258 41,642.85 X
Training On Rabbitry Farming

82
 Lacking Information
Purchase Order Check
Particulars Amount Mode of Date of Conforme
Brand Name
Date No. Date No. Procurement Delivery Date
Purchase Of Relief Packs For Covid 19 Affected
231 10/25/2022 100-022-010-085 11/11/2022 1298188 79,525.00
Families
Repair And Maintenance Of Toyota Revo W/
232 10/25/2022 100-022-010-087 11/07/2022 1298087 35,531.25 X
Plate No. Sfz 771
Snacks To Be Served For Visitors And Guest At
233 10/27/2022 100-022-010-070 11/11/2022 12981941 49,198.00
The Office Of The Mayor

Food And Tokens For 4Th Quarter Mdrrmc

234 10/27/2022 100-022-010-089 11/15/2022 1298248 32,600.00
Meeting Together With Ocd Calabarzon

235 10/27/2022 100-022-010-091 11/17/2022 1298259 Supply And Delivery Of Farm Tools 176,657.24 X

Purchase Of Relief Goods For The Affected

236 10/29/2022 100-022-010-092 12/23/2022 1298715 82,255.00 X
Families Of Tropical Storm Paeng

Purchase Of Supplies For The Provisions Of

237 10/29/2022 100-022-010-093 12/23/2022 1298714 Hot Meals For The Affected Families Of 54,667.00 X X
Tropical Storm Paeng
NOVEMBER
Purchase Of Materials For Seminar And
238 11/04/2022 100-022-011-007-A 11/29/2022 1298336 22,475.00 X
Activities On Nutrition Program
Supply And Delivery Of Painting Materials For
239 11/04/2022 100-022-011-008 11/17/2022 1298273 Re Painting Of Multi Purpose Building And 58,963.45 X
Cemetery

240 11/04/2022 100-022-011-008-A 12/20/2022 1298657 Assembly Coupler For Kuborta M9540 5,962.50

Supply Nad Delivery Of 1 Unit All In Desktop

241 11/04/2022 100-022-011-009 11/29/2022 1298330 75,400.00 X
Computer

Purchase Of Grocery Package And Token To

242 11/07/2022 100-022-011-010 11/29/2022 1298331 Resource Speaker On Seminar On Nutrition In 28,630.00
Emergencies And Cccm And Ppan Seminar

243 11/07/2022 100-022-011-012 12/02/2022 1298382 Snacks To Be Served For Committee Hearing 14,000.00 X

Purchase Of Rice For Solo Parent General

244 11/08/2022 100-022-011-013 11/21/2022 1298310 47,610.00 X X
Assembly Meeting
Purchase Of Supplies To Be Used At Mdrrmo
245 11/08/2022 100-022-011-014 12/12/2022 1298547 27,515.03 X
Operation Center
246 11/09/2022 100-022-011-016-A 12/19/2022 1298594 Van Hired 10,000.00
Snacks To Be Served For Mafc And Bafc
247 11/09/2022 100-022-011-016-A 11/29/2022 1298333 4,000.00
Meeting
Meals Served During River Clean Up And Tree
248 11/09/2022 100-022-011-017-A 12/12/2022 1298548 41,200.00
Planting Activities
Snacks To Be Served For One Stopshop For
249 11/09/2022 100-022-011-077 12/12/2022 1298546 Construction Permit Technical Working Group 2,625.00
Meeting

83
 Lacking Information
Purchase Order Check
Particulars Amount Mode of Date of Conforme
Brand Name
Date No. Date No. Procurement Delivery Date

Food For Nutrition In Emergencies And Camp

250 11/10/2022 100-022-011-027-B 12-29-2022 1298808 90,000.00
Coordination And Camp Management

251 11/10/2022 100-022-011-018 12/02/2022 1298383 Snacks To Be Served For Mwash Meeting 3,000.00
Printing Of Tarpaulin For The Drug Abuse
252 11/10/2022 100-022-011-018-A 12/06/2022 1298464 Prevention And Control Week And Iec 11,520.00
Dissemination
Snacks Served Duirng The Meeting On
253 11/10/2022 100-022-011-019-A 12/06/2022 1298465 Christmas Event And Environment 9,500.00
Converns/Joint 4Th Quarterly Meeting

Purchase Of Delicacies As Token For The

254 11/10/2022 100-022-011-020-A 11/29/2022 1298337 2,920.00
Speakers Of Mswdo Training Ako Para Sa Bata

Snacks And Meals Served During Lgu Mswdo

255 11/10/2022 100-022-011-021-A 11/29/2022 1298335 12,475.00
Training Ako Para Sa Bata
Purchase Of Tshirts For The Participants Of
256 11/10/2022 100-022-011-022-A 11/29/2022 1298334 6,210.00 X
Lgu Mswdo Training Ako Para Sa Bata

Purchase Of Materials For Thr Maintenance Of

257 11/14/2022 100-022-011-026 12/19/2022 1298624 15,969.91
Isuzu Mux W/ Plate No. D2K345

Supply And Delivery Of Mosquito Net And Toilet

258 11/16/2022 100-022-011-031 11/21/2022 1298303 142,676.12 X
Bowl
Puchase Of Special Paper For Health Cards
259 11/16/2022 100-022-011-032 11/21/2022 1298311 And Sanitary Permits On Business 1,288.00 X
Establishments
Snacks Served During Local Health Board
260 11/16/2022 100-022-011-033 11/21/2022 1298306 2,250.00 X
Meeting
Purchase Of Materials For The Maint Of Toyota
261 11/16/2022 100-022-011-035 12/12/2022 1298523 9,361.33 X
Innova W/ Plate No. Shs200
Supply And Delivery Of Tires Of Garbage Truck
262 11/17/2022 100-022-011-039 12/12/2022 1298524 73,821.43 X X
With Plate No. Cp3125
Puchase Of Vermi Worm African Night Crawler
263 11/17/2022 100-022-011-040 11/29/2022 1298339 4,500.00
For Vermi Composting Project
Purchase Of Molasses, Empty Sacks And
264 11/17/2022 100-022-011-041 11/29/2022 1298338 Plastic Gallon For Organic Concoction/Fertilizer 17,420.00 X
Production
Supply And Delivery Of Grocery Items For
265 11/18/2022 100-022-011-044 11/29/2022 1298332 21,878.11
Complementary Feeding For Underweight

266 11/21/2022 100-022-011-045 12/12/2022 1298539 Snacks To Be Served For Senior Citizen Payout 5,520.00

Purchase Of Materials For The Maintenance Of

267 11/21/2022 100-022-011-046 12/19/2022 1298647 31,028.14
L300
Fireworks Display For The Christmas Light
268 11/21/2022 100-022-011-047 12/29/2022 1298810 28,000.00 X X X
Opening At Alaminos Town Plaza

84
 Lacking Information
Purchase Order Check
Particulars Amount Mode of Date of Conforme
Brand Name
Date No. Date No. Procurement Delivery Date
Purchase Of Christmas Decorations Of
269 11/21/2022 100-022-011-048 12/29/2022 1298797 39,700.00 X X
Municipal Town Plaza Of Alaminos

Food, Accommodation And Venue For Gender

270 11/22/2022 100-022-011-050 11/23/2022 1298313 204,750.00 X
Sensitivity Training Of Lgu Alaminos Laguna

271 11/23/2022 100-022-011-053 12/07/2022 1298522 Purchase Of Office Table Top Glass 4,420.00
Meals To Be Served For First Aid Training
272 11/23/2022 100-022-011-054 12/12/2022 1298534 8,700.00
Course

Purchase Of Materials For The Maintenance Of

273 11/23/2022 100-022-011-056 12/12/2022 1298528 13,316.24
Roof Of Municipal Trial Court

Purchase Of Materials For The Maintenance Of

274 11/23/2022 100-022-011-057 12/12/2022 1298527 11,058.00
3 Unit Of Aircondition In Various Offices

Purchase Of Materials For The Maintenance Of

Pnp Vehicle Toyota Innova W/ Plate No. Sjx
275 11/24/2022 100-022-011-060 12/19/2022 1298648 25,922.68
537, Toyota Hilux W/ Plate No. Vu 3712 A5 E
892 And S2 R 768

Repair And Maintenance Of Ambulance W/

276 11/24/2022 100-022-011-061 12/12/2022 1298540 41,961.79
Plate No. Gb6881
Supply And Delivery Of Grocery Items For
277 11/24/2022 100-022-011-062 12/06/2022 1298429 25,640.17
Complementary Feeding For Underweight
Purchase Of Water Pump For Hyundai Fire
278 11/25/2022 100-022-011-065-A 12/06/2022 1298428 28,710.86 X
Truck
Food And Venue For Gender Sensitivity
279 11/25/2022 100-022-011-066 12/19/2022 1298650 Training For Female Spouses Cum Team 56,245.31 X
Building
Supply And Delivery Of Grocery Items For
280 11/28/2022 100-022-011-062 12/15/2022 1298577 22,621.06
Complementary Feeding For Underweight
DECEMBER
Rental Of Venue For Year End Assessment Of
281 12/02/2022 100-022-012-003-A 12/23/2022 1298732 9,937.50 X
The Office Of The Mayor
Purchase Of 3Smf Battery For The Maint. Of
282 12/02/2022 100-022-012-005 12-29-20220 1298805 7,950.00 X X
Service Vehicle W/ Plate No. B1L983
Food And Venue For The Leadership Training
283 12/02/2022 100-022-012-005-A 12/29/2022 1298796 34,687.50 X X
Of Female Leaders And Coaches
Mpdc And Engineering Office Year End
284 12/05/2022 100-022-012-006 12/12/2022 1298536 34,031.25 X X
Assessment
Snacks To Be Served For Senior Citizen Grand
285 12/06/2022 100-022-012-013 12/29/2022 1298809 11,960.00 X X
Parents Day
Purchase Of Tshirts For Mushroom Culture
286 12/07/2022 100-022-012-004-A 12/29/2022 1298762 13,200.00 X
Seminar

85
 Lacking Information
Purchase Order Check
Particulars Amount Mode of Date of Conforme
Brand Name
Date No. Date No. Procurement Delivery Date
Purchase Of Grocery Items For The Participants
287 12/07/2022 100-022-012-018-A 12/29/2022 1298750 8,000.00
Of Activity Planning For Bca

Purchase Of Raffle Prizes For Year End

288 12/09/2022 100-022-012-038 12/16/2022 1298583 Assessment And General Assembly Of Staffs Of 44,064.75 X
The Vice Mayor, Sb And Sb Secretary

Purchase Of Grocery Gift Basket As Token Of

289 12/09/2022 100-022-012-038-A 12/29/2022 1298801 2,640.00 X
Appreciation For Resource Speaker

290 12/09/2022 100-022-012-039 12/29/2022 1298787 Supply And Delivery Of Office Supplies 89,759.28 X X X
Year End Assessment Of Accounting And
291 12/12/2022 100-022-012-041 12/12/2022 1298535 9,703.13
Budget Office
Not Not Supply And Delivery Of Sinandomeng Rice For
292 12/13/2022 100-022-012-048 2,764,337.15 X X
Indicated Indicated Pamaskong Handog
Not Not Supply And Delivery Of Groceries For The
293 12/13/2022 100-022-012-049 1,877,735.37 X X
Indicated Indicated Pamaskong Handog

294 12/13/2022 100-022-012-050 12/29/2022 1298804 Purchase Of Supplies For Mrf Operation 41,160.00 X

Purchase Of Materials For Tree Planting Ac

295 12/13/2022 100-022-012-068 12/29/2022 1298815 9,738.75
Tivities
Meals To Be Served For Visitors And Guest Of
296 12/14/2022 100-022-012-060 12/29/2022 1298767 27,280.00 X
The Mayor Office
297 12/15/2022 100-022-012-065 12/23/2022 1298717 Microbiological Laboratory Test Of Rhu 4,687.50
Supply And Delivery Of Chemicals For Dengue
298 12/19/2022 100-022-012-077 12/29/2022 1298822 113,495.15
Prevention And Control Program
Purchase Of Printer For Scanning And Printing
299 12/22/2022 100-022-012-096 12/29/2022 1298789 38,010.00 X
Purpose

300 12/22/2022 100-022-012-097 12/29/2022 1298812 Purchase Of Business Plate And Tricycle Plate 184,300.00 X

Total for General Fund 12,380,554.18 3 76 68 39

Special Education Fund

Retention Money Under The Project Supply

And Delivery Of 2 Sets Laptop, 34 Units Printer,
1 01/17/2022 100-022-001-009-A 04/06/2022 968720 7,700.00
4 Sets Of Desktop Computer And 1 Unit Tablet
S Pen At Alaminos District Office

Snack Served During Ci Research Planning

2 03/02/2022 200-022-003-007 04/19/2022 968727 10,810.00 X
Meeting

Meals Served During Conduct Of The District

3 03/18/2022 200-022-003-022-A 06/23/2022 968778 Training Cum Coaching Of Non Teaching 20,700.00 X X X
School Personnel On Conducting Cip

86
 Lacking Information
Purchase Order Check
Particulars Amount Mode of Date of Conforme
Brand Name
Date No. Date No. Procurement Delivery Date

Purchase Of Materials For The Repair And

4 03/29/2022 200-022-003-005 05/31/2022 968752 Improvement Of 3 Classrooms Marcos Type 41,796.18 X
Building At San Agustin Elementary School

Meals Served During Deped National

5 04/06/2022 100-022-004-002 06/28/2022 968784 3,760.00
Calisthenics Exercise Program

6 04/18/2022 200-022-004-004 05/13/2022 968744 Purchase Of Master Roll For Printing Modules 7,893.22

Meals Served During 12Th Asean School

7 04/19/2022 200-022-004-005 06/22/2022 968772 1,435.00
Games
Snacks Served Duirng Ci Research Project
8 05/27/2022 200-022-005-004 06/23/2022 968781 5,040.00 X
Training
Purchase Of Bond Paper And Long Expanded
9 08/31/2022 200-022-008-008 09/21/2022 968825 39,250.00
Envelope With Handle

Supply And Delivery Of Meals For Leadership

10 12/15/2022 200-022-012-006 12/29/2022 968868 And Values Formation Training On Teachers 170,200.00
On December 17, 2022

Purchase Of External Hard Drive And Usb Flash

11 12/15/2022 200-022-012-007-A 12/29/2022 968867 15,100.00 X
Drive

Supply And Delivery Of Construction Materials

12 12/12/2022 100-022-012-012 12/29/2022 968866 For The Repair And Improvement Of 2 Storey 143,378.90
Joey Lina Bldg At Ibayiw Inhs

Total for Special Education Fund 467,063.30 2 2 1 2

Trust Fund
Meals Served During Covid 19 Immunization
1 01/13/2022 300-022-001-001 02/16/2022 1063802 53,595.00
Program
Meals Served During Covid 19 Immunization
2 01/18/2022 300-022-001-002 02/16/2022 1063801 126,760.00
Program
Meals Served During Covid 19 Immunization
3 01/27/2022 300-022-001-003 02/16/2022 1063803 54,750.00
Program
Meals Served During Covid 19 Immunization
4 02/03/2022 300-022-002-101 02/21/2022 1063805 79,250.00
Program
Purchase Of Additional Electrical Supplies For
5 10/11/2022 100-022-010-005 11/07/2022 1063836 30,295.18 X
Coramblan Festival
Total for Trust Fund 344,650.18 0 0 1 0

Grand Total P 13,192,267.66 5 78 70 41

87
 Appendix G
AAR Page No. 46
Municipality of Alaminos, Laguna
Schedule of Utilization of 20 Percent Development Fund
As of December 31, 2022

Project, Program and Activity Appropriation Utilization Balance Remarks

Current Appropriation
Supply and Installation of Renewable, Clean Solar Powered
1 P 8,150,000.00 P 5,302,406.23 P 2,847,593.77 Completed
Streetlights along Maharlika Hwy. (including M.H. Del Pilar St.)
Supply and Installation of Renewable, Clean Solar Powered
2 2,700,000.00 2,638,780.33 61,219.67 Completed
Streetlights along Sto. Tomas - Alaminos Road
Supply and Installation of Renewable, Clean Solar Powered
3 1,600,000.00 1,544,217.07 55,782.93 Completed
Streetlights along Palma Brgy. Road
Supply and Installation of Renewable, Clean Solar Powered
4 2,400,000.00 1,593,638.74 806,361.26 Completed
Streetlights along Sta. Rosa Brgy. Road
Supply and Installation of Renewable, Clean Solar Powered
5 2,550,000.00 1,673,217.39 876,782.61 Completed
Streetlights along San Roque Brgy. Road
Supply and Installation of Renewable, Clean Solar Powered
6 2,000,000.00 1,335,123.77 664,876.23 Completed
Streetlights along San Miguel Brgy. Road
7 Construction of Climate Resilient Drainage Canal at San Juan 700,000.00 557,777.89 142,222.11 Completed
For Detailed Engineering
8 Construction of Climate Resilient Drainage Canal at Poblacion III 4,500,000.00 0.00 4,500,000.00 Design (DED) Finalization
(Geo Survey of Lot)
For Preparation of Program
9 Improvement of Water System (Spring Water) at Sta. Rosa 1,200,000.00 0.00 1,200,000.00
of Works (POW) and DED
10 Road Widening along Del Carmen Road 3,500,000.00 1,838,106.00 1,661,894.00 Completed
Purchase of Ecologically Sound Garbage Collection Vehicle at San
11 1,250,000.00 1,145,000.00 105,000.00 Completed
Miguel
Fund from the reprogrammed
unimplemented 20 percent
12 Purchase of Lot for Economic Development and Government Center 15,100,000.00 0.00 15,100,000.00
Development Fund waiting
for Assessment Report
Sub-Total 45,650,000.00 17,628,267.42 28,021,732.58
Supplemental Investment Program 2022
For Preparation of POW and
1 Construction of Climate Resilient Drainage Canal 1,900,000.00 0.00 1,900,000.00
DED
For Preparation of POW and
2 Construction of Climate Resilient Drainage Canal 2,600,000.00 0.00 2,600,000.00
DED
Waiting for Assessment
3 Purchase of Lot for Economic Development and Government Center 22,875,860.75 0.00 22,875,860.75
Report
For Preparation of POW and
4 Construction of Climate Resilient Drainage Canal 200,000.00 0.00 200,000.00
DED

88
 Project, Program and Activity Appropriation Utilization Balance Remarks
Sub-Total 27,575,860.75 0.00 27,575,860.75
Continuing Appropriation
1 Construction of Climate Resilient Drainage Canal at San Agustin 2,340,000.00 2,338,199.38 1,800.62 Completed
2 Construction of Climate Resilient Drainage Canal at Poblacion II 800,000.00 709,785.17 90,214.83 Completed
Found Variation from the
Rehabilitation of Climate Resilient Drainage Canal (Cover) at San
3 2,500,000.00 2,489,629.30 10,370.70 Approved Engineering
Benito
Design
4 Construction of Climate Resilient Drainage Canal at Sta. Rosa 700,000.00 696,039.22 3,960.78 Completed
5 Construction of Climate Resilient Local Access Road at San Agustin 1,000,000.00 897,320.30 102,679.70 Completed
POW and DED Forwarded to
Improvement of Climate Resilient Multi-Purpose Building at Del BAC (For Negotiated
6 500,000.00 0.00 500,000.00
Carmen Procurement due to Failure of
Bidding
Supply and Installation of Renewable, Clean Solar Powered
7 1,500,000.00 1,449,998.70 50,001.30 Completed
Streetlights along Del Carmen Road
Supply and Installation of Renewable, Clean Solar Powered
8 1,182,000.00 1,173,817.91 8,182.09 Completed
Streetlights along Alaminos - San Pablo By Pass Road
Sub-Total 10,522,000.00 9,754,789.98 767,210.02
Grand Total P 83,747,860.75 P 27,383,057.40 P 56,364,803.35

89