7/25/2019 AOM Sample (Brgy.)

1/4

AUDIT OBSERVATION MEMORANDUM

AOM No.:2013-001 (2010-2012)

June 21, 2013

For :Hon. JERRY R. LAGAS

Punong Barangay

Barangay Poblacion

Buug, Zaboanga !ibugay

A""en"ion: #olore$ #. Mon"ero Barangay %rea$urer

&e 'ae aui"e "'e *alenar +ear 2010-2012 accoun"$ an oera"ion$ o "'e BarangayPoblacion, Buug, Zaboanga !ibugay an ob$ere "'e olloing eiciencie$/error$:

Observaton No. !

Non"#rovson o$ De#re%aton o$ &ro#ert' &(ant an) E*+#,ent a,o+ntn- &/012/010.34

as o$ De%e,ber 0!/ 34!3.

Ne oernen" Accoun"ing !y$"e (NA!) roie aong o"'er$ Accuula"e

#erecia"ion - Accuula"ion o $y$"ea"ic an ra"ional alloca"ion o "'e co$"/alue o roer"y,

lan" an euien" ue "o ear, "ear an u$age (accoun"$ 302-324) an #erecia"ion e5en$e- "'e erioic alloca"ion o co$" or "'e ear an "ear o roer"y, lan" an euien" (PP6)

u$e in oera"ion$ (accoun"$ 702-724).

*OA *ircular No. 2003-008 a"e #eceber 11, 2003 roie$ "'a" %'e $"raig'" line e"'oo cou"ing "'e erecia"ion or goernen" roer"y, lan" an euien" $'all be ao"e9

0.4or uniori"y in "'e alica"ion o u$eul lie an $iliica"ion in i"$ cou"a"ion, "'e

6$"ia"e ;$eul .0 Any a?u$"en" ari$ing ro

"'e reer$ion o u$eul lie $'all be c'arge again$" Prior +ear@$ A?u$"en"$ ...55

65aina"ion an aui" o accoun"$ i$clo$e "'a" anageen" aile "o roie or "'e erioic

erecia"ion an "'e corre$oning accuula"e erecia"ion o i"$ PP6 accoun"$, "'ereby

oer$"a"ing "'e ne" oera"ing incoe, "o"al a$$e"$ an goernen" eui"y accoun"$.

ur"'er eriica"ion reeale "'a" "'e Municial Accoun"an" coul no" cou"e "'e erecia"ion

e5en$e an accuula"e erecia"ion ue "o "'e ailure o "'e barangay oicial$ "o $ubi" "'e*+ 2012 PP6 inen"ory 'ic' ill $ere a$ "'e ba$i$ in rearing

7/25/2019 AOM Sample (Brgy.)

2/4

Observaton No.3

Varo+s +nserv%eab(e assets an) be'on) e%ono,%a( re#ar &ro#ert' &(ant an) E*+#,ent

9&&E ;ere not re%(ass$e) to Ot

7/25/2019 AOM Sample (Brgy.)

3/4

n our aui" o "'e Barangay Poblacion, Buug Municiali"y accoun"$, ar"icularly PP6- $"a"e "'a" clai$ again$" "'e goernrn" un$ $'all be $uo"e i"'

cole"e ocuen"a"ion.

7/25/2019 AOM Sample (Brgy.)

4/4

Aui" o i$bur$een" ouc'er$ an liuia"ion ocuen"$ o ca$' aance$ ro Janaury 2011

"o #eceber 2012 reeale "'a":

*lai$ or "aeling e5en$e$ are no" $uor"e i"' u$e Bu$/Han %ice"$. Bu$ %ice"$ i$ "'e

roo "'a" claian"$ "aing a ublic u"ili"y e'icle (P;H) uring "'e "rael, 'oeer i" a$

ob$ere "'a" o$" o "'e "rael clai$ i"'in Zaboanga Penin$ula ere no" $uor"e P;H"ice"$, allegely claian"$ are "aing a$$enger an$ 'ic' o$"ly o n " i$$ue "ice"$, "'ereby ,

no roo$ "'a" claian" 'ae ac"ually "aen a P;B.

Purc'a$e$ o euien"$, $ulie$ an a"erial$ an !ei-e5enable $ulie$/euien"$ are

no" $uor"e i"' Acnolege Cecei" o 6uien" (AC6), Ceui$i"ion an $$uance !li

(C!) an nen"ory *u$"oian !li (*!), a$ "'e ca$e aybe, "o roe "'e recei" o "'e "'ereo

by "'e re$ec"ie en-u$er$.

Payen"$ o con"rac" o $erice$ or cul"ural an $or"$ ac"ii"ie$ are no" $uor"e i"'

accoli$'en" reor", 'o"o$ an $uc' o"'er roo$ "'a" "'e ac"iie$ are al"ually uner"aen anone.

%'e alii"y an legali"y o clai$ or #i$bur$een" Houc'er$ (#H) are oub"ul i "'e$e #H$ o

no" 'ae "'e reuire $uor"ing ocuen"$.

Re%o,,en)aton

a. Aroria"e $uor"ing ocuen"$ $'oul be a""ac'e "o "'e re$ec"ie #H$ $uc' a$:

Oicial Cecei" (OC)/ Acnolegeen" Cecei"/C6C I "o acnolege recei" o

ayen"$

Ceui$i"ion an $$uance !li (C!), nen"ory *u$"oian !li (*!)

Acnolegeen" Cecei" o 6uien" (AC6) - "o acnolege recei" oeuien", $ulie$ an a"erial$ by "'e en u$er "'ereo.

A""enance !'ee"$, 'o"o$ -Proo$ "'a" "'e ac"ii"y 'a$ been uner"aen, (a$$ebly,

cul"ural an $or"$ ac"ii"ie$, e"c.

P;B %ice"$ -roo$ "'a" "'e claian" 'a$ ac"ually "aing Public ;"ili"y bu$ or an a$ a

oe o inlan "ran$or"a"ion.

an $uc' o"'er ocuen"$ "o roe "'e alii"y,e5i$"ence an occurence o a

"ran$ac"ion$ or een"$.

b. %'e reuire ocuen"$ o "'e$e ai clai$ $'oul be $ubi""e eia"ely "o "'e aui""ea.

May e 'ae your coen"$/rely on "'e oregoing aui" ob$era"ion$ i"'in ie (>) calenar

ay$ ro recei" 'ereo.

RENE J. MANGONA

!"a"e Aui"or

Aui" %ea