Republic of the Philippines

COMMISSION ON AUDIT
OFFICE OF THE REGIONAL DIRECTOR
Regional Office No. 10
J.V. Seriña Street, Carmen, Cagayan de Oro City

February 22, 2019

HON. CELSO G. REGENCIA

City Mayor
Iligan City

Sir:

We are pleased to transmit the Annual Audit Report (AAR) on the audit of the
accounts and operations of the City Government of Iligan for the calendar year ended
December 31, 2018, in compliance with Section 2, Article IX-D of the Philippine
Constitution and pertinent provisions of Section 43 of Presidential Decree No.1445, and
in line with the Commission’s effort towards informing management on how fiscal
responsibility has been discharged.

The audit was conducted in accordance with the Philippine Public Sector
Standards of Auditing and we believe that these standards provide reasonable basis for
the results of the audit.

We rendered a modified-qualified opinion on the fairness of presentation of the

financial statements owing to material scope limitation resulting from doubtful validity
and reliability of some accounts in the financial statements, as discussed in the
Independent Auditor’s Report in Part I hereof.

The most significant observations, bases of modified opinion, are summarized

below:

1. The balances of the Property, Plant and Equipment accounts totaling Php
2,762,497,560.16 at gross amount as of December 31, 2018 were unreliable
due to the non-reconciliation of difference amounting to Php 324,350,767.26
between the books and inventory reports, the failure to regularly renew
Acknowledgement Receipt for Equipment, and the nonobservance of the
procedures for disposal of unserviceable, lost and demolished properties
contrary Sec. 490 of the GAAM, Manual for NGAS, and COA Handbook on
Property and Supply Management System.

We recommended that the City Accounting Office and City General Services
Office should exert extra effort in reconciling their records to ascertain the
reliability and validity of the balances reflected in the financial statements and
take into consideration the proper treatment for the significant amount of
 unserviceable, lost and demolished properties noted. The City Accounting
Office should maintain updated PPE ledger cards including updated
responsible centers to ascertain total accountability of every department,
reclassify the total cost of the completed CIPs to the appropriate asset account
and recognize the corresponding depreciation, review the charges made to the
CIP accounts and effect the necessary adjustments. In connection with this,
CEO, CPDO, project implementers and CAO should have improved
coordination to ensure timely recording of completed projects. Lastly, the
CGSO should maintain accurate and updated property records, prepare ARE
evidencing the receipt of the person in custody of the property and make
regular renewal of the same for all the properties of the City.

2. Cash advances advances granted to officers and employees and to special

disbursing officers amounting to P120,630,855.82, out of which,
P115,429,090.43 or 95.69% are aged one year and above, remained
unliquidated as of December 31, 2018 contrary to COA Circular 97-002 dated
February 10, 1997, COA Circular No. 2012-004 dated November 28, 2012
and COA Circular 2016-005 dated December 19, 2016.

We recommended the City Accounting Office the following: Closely monitor

cash advances and compel all accountable officers to produce without delay
their liquidation reports together with the supporting documents, and to
further require the immediate refund of all unused cash advances pursuant to
COA Circular 97-002; Require the liquidation of long outstanding cash
advances thru mandatory payroll deduction of accountable officers who are
still active and connected with the City Government; Require officials and
employees who are retiring from the government service to settle their cash
advances prior to the issuance of clearance from money and property
accountabilities; Conduct thorough review and evaluation of the affected
dormant accounts and comply with all the documentary requirements and
procedures under COA Circular 2016-005 for the request for write-off of
dormant accounts and the disclosure thereof; Conduct regular and periodic
verification, analysis, and validation of the existence of the unliquidated cash
advances and determine the concerned accountable officers; Prepare the
quarterly aging of dormant unliquidated cash advances on a quarterly basis to
support the request for write-off as required under Item 7.4 of COA Circular
2016-005; and Ensure that all applicable laws, rules and regulations affecting
cash advances are strictly adhered to.

3. Due from Non-Government Organizations/People’s Organizations

(NGOs/POs) of P 9,356,109.58 remained unliquidated as of December 31,
2018 contrary to COA Circular No. 2007-001, dated October 25, 2007. Of the
stated amount, P1,485,000.00 remained non-moving for more than 10 (ten)
 years. While transfer of funds to other group associations/organizations
totaling P3,373,000.00 were improperly booked as Due from NGO/POs
instead of fund transfer to other government agency or associations contrary
to the provisions of COA Circular 2007-001 and Department of Justice (DOJ)
Opinion No. 41, s. of 1995.

We recommended to Management to exert maximum effort for the liquidation

of dormant and outstanding fund transfers through sending demand letters to
the NGOs/POs concerned. For those funds which remained non-moving for
ten (10) years or more and where settlement could no longer be ascertained ,
consider filing for a request for authority to write-off the accounts from the
Commission on Audit in accordance with COA Circular 2016-005; Assign
personnel to closely monitor and regularly check the implementation of the
projects by the Non-Government Organization/People’s Organization
(NGOs/POs) and other Government Agencies or Organizations that were
granted public funds; Classify to proper account the amount to funds granted
to Non-NGOs/POs.

The other audit observations together with the recommended courses of action
which were discussed by the Audit Group with concerned Management officials and staff
during the exit conference conducted on March 7, 2019 are discussed in detail in Part II
of the report.

We request that the recommended remedial measures be immediately

implemented and we will appreciate being informed of the action(s) taken thereon by
submitting the duly accomplished Agency Action Plan and Status of Implementation
(AAPSI) form, which is hereto attached within 60 days upon receipt hereof.

We appreciate the invaluable support and cooperation extended by the officials

and staff of that Agency to the Audit Team, thus facilitating submission of the report.

Very truly yours,

By Authority of the Chairman:

CELSO L. VOCAL
Director IV
Regional Director
Copy Furnished:

The Honorable Members of the Sangguniang Panlungsod

City Government of Iligan
Iligan City

The Regional Director

Bureau of Local Government Finance
Regional Office No. X
Cagayan de Oro City

The Regional Director

Department of Interior and Local Government
Regional Office No. X
Cagayan de Oro City

The National Library, T.M. Kalaw St., Ermita, Manila (soft copy)

University of the Philippines (UP) Law Center, Bacobo Hall, UP Law

Complex, Diliman, Quezon City (soft copy)

COA Commission Central Library (soft copy)

 Republic of the Philippines
COMMISSION ON AUDIT
Regional Office No. 10
Audit Group LGS-F-Province of Lanao del Norte and Iligan City

OFFICE OF THE SUPERVISING AUDITOR

February 22, 2019

CELSO L. VOCAL
Director IV
Regional Director
COA Regional Office No. 10
Cagayan de Oro City

Sir:

In compliance with Section 2, Article IX-D of the Philippine Constitution and

Section 43 of the Government Auditing Code of the Philippines (PD) 1445, we have
audited the accounts and operations of the City Government of Iligan for the year ended
December 31, 2018.

The audit was conducted to ascertain the propriety of financial transactions and
the extent of compliance by the city with laws and regulations. It was also made to
ascertain the accuracy of financial records and reports, as well as the fairness in the
presentation of accounts in the financial statements.

The audit report is consist of four parts, Part I contains Audited Financial
Statements, Part II - Detailed Findings and Recommendations, Part III - the Status of
Prior Year’s Audit Recommendations, and Part IV – Appendixes. The audit findings and
recommendations were discussed with concerned management officials and staffs in an
exit conference held on March 7, 2019.

We rendered a modified-qualified opinion on the fairness of the presentation of

the financial statements as of December 31, 2018, for reasons discussed in the report.

Our audit was conducted in accordance with the Philippine Public Sector
Standards on Auditing and we believe that these standards provides reasonable basis for
the results of the audit.

Very truly yours,

MARILOU C. MAMPAO
State Auditor V
Supervising Auditor
 Republic of the Philippines
COMMISSION ON AUDIT
Commonwealth Avenue, Quezon City

ANNUAL AUDIT REPORT

ON THE

CITY GOVERNMENT
OF ILIGAN

For the Year Ended December 31, 2018

 EXECUTIVE SUMMARY

A. Introduction

Iligan was created on June 16, 1950 under Republic Act 525. In November 22,
1983, it was declared Highly Urbanized City, in compliance with Memorandum Circular
No. 83-49 and Sections 166 and 168 of the Local Government Code. It is a gateway to
Christian and Muslim Mindanao, and site of Mindanao’s electric power source. The city
is composed of 44 barangays with a total land area of 81,337 hectares.

The City is considered stable and low-risk compared to many surrounding areas
of Mindanao and its geographic positioning is advantageous as a commercial center. It
has high hopes for the development of its tourism and business related to its role as a
commercial center for Central Mindanao. Natural resources, such as waterfalls, coastline
and forest create favorable conditions for the development of tourism.

The administration in Iligan has staked on its ability to deliver law and order,
improving the accessibility and quality of the public water supply, house building
programs, improving garbage collection and public healthcare.

The City Government of Iligan is headed by Mayor Celso G. Regencia. As of

December 31, 2018, the City Government has 1,118 regular employees, 2,320 job orders
workers, and 453 workers under contract of service.

For the year under review, the City Government appropriated a total amount of
₱2,550,144,746.18, as shown below:

Particulars General Fund Special Account Total

Personal Services 532,892,844.00 113,774,601.00 646,667,445.00

Maintenance and
Other Operating 424,551,832.00 60,426,080.00 484,977,912.00
Expenses
Annual Capital Outlay 47,342,700.00 1,210,000.00 48,552,700.00
Budget
5% LDRRM Fund 83,823,435.00 - 83,823,435.00
20% Development
265,533,740.00 - 265,533,740.00
Fund
Sub-total 1,354,144,551.00 175,410,681.00 1,529,555,232.00
Personal Services - - -
Maintenance and
Other Operating 322,324,148.00 81,706,319.00 404,030,467.00
Expenses
Supplemental Capital Outlay - - -
Budget No. 1
5% LDRRM Fund - - -
20% Development
- - -
Fund
Sub-total 322,324,148.00 81,706,319.00 404,030,467.00
 Personal Services 2,000,000.00 - 2,000,000.00
Maintenance and
Other Operating 95,994,035.61 36,416,900.00 132,410,935.61
Expenses
Supplemental Capital Outlay 62,800,798.57 6,484,700.00 69,285,498.57
Budget No. 2
5% LDRRM Fund 5,051,013.00 - 5,051,013.00
20% Development
- - -
Fund
Sub-total 165,845,847.18 42,901,600.00 208,747,447.18
Personal Services - - -
Maintenance and
Other Operating - - -
Supplemental Expenses
Budget No. 3 Capital Outlay 407,811,600.00 - 407,811,600.00
5% LDRRM Fund - - -
20% Development
- - -
Fund
Sub-total 407,811,600.00 - 407,811,600.00
TOTAL ₱2,250,126,146.18 ₱300,018,600.00 ₱2,550,144,746.18

B. Financial Highlights

a. Financial Condition

As of December 31, 2018, the comparative consolidated financial condition of

the City Government of Iligan showed a total asset of ₱9,945,319,518, total liabilities of
₱5,981,772,276 and equity of ₱3,963,547,241.

Particulars C.Y. 2018 C.Y. 2017

Assets ₱9,945,319,518 ₱10,269,454,497
Liabilities ₱5,981,772,276 ₱6,248,699,969
Government Equity ₱3,963,547,241 ₱4,020,754,528

b. Results of Operations

Total revenue derived from all sources amounted to ₱1,982,971,779 while

expenses incurred amounted to 1,422,878,402, resulting to a Surplus from Current
Operation of ₱560,093,376. On the other hand, transfers, assistance and subsidy from
NGAs, LGUs and other funds amounted to ₱45,602,572; transfers, assistance and subsidy
to NGAs, LGUs and other funds amounted to ₱67,432,172; while other non-operating
income amounted to ₱80,889,738, thereby resulting to a net income of ₱619,153,514.

Particulars CY 2018 CY 2017

Total Revenue ₱1,982,971,779 ₱1,811,899,175
Less: Total Expenses 1,422,878,402 1,380,638,700
Surplus (Deficit) from Current Operation 560,093,376 431,260,475
 Add: Transfers, Assistance and Subsidy from 45,602,572 -
Less: Transfers, Assistance and Subsidy to 67,432,172 26,509,889
Add: Other Non-Operating Income/Losses 80,889,738 57,719
Net Income ₱619,153,514 ₱404,808,305

c. Cash Flows

The Comparative Consolidated Statement of Cash Flow indicated total cash

available of ₱4,185,626,936 and total cash outflows of ₱1,832,065,893 leaving a cash
balance of ₱2,353,561,043.

Particulars CY 2018 CY 2017

Beginning Balance ₱2,353,561,043 ₱2,040,866,531
Cash Inflows 2,189,656,720 2,144,760,405
Total Available 4,543,217,763 4,185,626,936
Cash Outflows 1,868,235,967 1,832,065,893
Cash balance, end of year ₱2,674,981,796 ₱2,353,561,043

C. Operational Highlights

For calendar year 2018, the following are the significant plans and programs with
the corresponding accomplishments of the City:

Percentage of
Name of Projects Project Cost
Completion
Site Development at Mirador Ecoland Residence 24,876,856.32 30.59%
Construction of Stalls Building for the Relocation
of Pala-o Public Market (Phase I) at Northbound 24,521,795.76 86.72%
Terminal
Construction of Row House at Blissville 20,999,002.93 77.18%
P7 HFEP 2016 LU Hospital Upgrading of
19,000,000.00 52.30%
GTLMH Hospital
Asphalting of Secondary Road within the City-
Quezon Ave., Don GTLluch and Gen. Aguinaldo 12,385,057.08 100.00%
Streets
Concreting of Road (Farm to Market Road) 8,888,888.89 48.87%
Rehabilitation of Steel Bridge at Barangay Pala-o,
5,296,596.42 100.00%
Iligan City
Completion of Two (2) Storey Five (5)
Classroom Building (Phase 1) at ICNHS 4,158,583.93 90.98%
Compound
Construction of City Hall Canteen, Buhanginan
3,573,265.08 100.00%
Hills
 Improvement of Cultural Heritage Amphi Theater
2,829,045.19 100.00%
Multi-Purpose Building Phase IV

D. Scope of Audit

The audit covered the accounts and operations of the City Government of Iligan
for the period January 1 to December 31, 2018. The audit was undertaken to ascertain the
fairness in the presentation of the financial statements and adherence to prescribe laws,
rules and regulations, and whether programs, activities and projects were carried out in an
economical, effective and efficient manner.

E. Independent Auditor’s Report

The Auditor rendered a modified-qualified opinion on the fairness of presentation

of the financial statements due to the effects of the noted deficiencies on the unreconciled
balances of Property, Plant and Equipment with a difference amounting to
₱324,350,767.26 between the books and inventory reports, unliquidated cash advances
and Due from NGOs/POs amounting to ₱120,630,855.82 and ₱9,356,109.58, respectively,
uncollected outstanding loans receivables amounting to ₱7,051,085.91 as discussed in
detail in Part II of this report.

F. Significant Observations and Recommendations

Other than the bases for the modified opinion, the following are the other
significant observations with the corresponding recommendations, which need immediate
action:

1. Unserviceable items amounting to P153,525,267.93 were not disposed

contrary to Section 79 of Presidential Decree No. 1445 and Section 167, Rule
22, Title V on Rules and Regulations on Supply and Property Management in
the Local Government of COA Circular No. 92-386 dated October 20, 1992,
thereby depriving the City of the additional income that could be realized
from the sale thereof.

We recommended to the Local Chief Executive to require personnel of the

CGSO and other offices concerned to conduct disposal activities twice a year
or when the need arises, and to be well-informed on the determination of
disposable property, proper procedures in the disposition of unserviceable
properties, and effect the prompt and proper disposal of the same to prevent
further deterioration, decline in value and waste of storage spaces, in
accordance with applicable rules and regulations on supply and property
management in local government units. Also, require the personnel of the
CGSO to furnish the City Accountant with the properly accomplished
Inventory, Inspection and Appraisal Form or the Report of Waste Materials
 duly acted upon together with a copy of the Official Receipt and inform her
that the listed property may now be dropped from the book of account.

2. Due from Non-Government Organizations/People’s Organizations

(NGOs/POs) of P 9,356,109.58 remained unliquidated as of December 31,
2018 contrary to COA Circular No. 2007-001, dated October 25, 2007. Of the
stated amount, P1,485,000.00 remained non-moving for more than 10 (ten)
years. While transfer of funds to other group associations/organizations
totaling P3,373,000.00 were improperly booked as Due from NGO/POs
instead of fund transfer to other government agency or associations contrary
to the provisions of COA Circular 2007-001 and Department of Justice (DOJ)
Opinion No. 41, s. of 1995.

We recommended to the Local Chie Executive to exert maximum effort for

the liquidation of dormant and outstanding fund transfers through sending
demand letters to the NGOs/POs concerned. For those funds which remained
non-moving for ten (10) years or more and where settlement could no longer
be ascertained , consider filing for a request for authority to write-off the
accounts from the Commission on Audit in accordance with COA Circular
2016-005; Assign personnel to closely monitor and regularly check the
implementation of the projects by the Non-Government Organization/People’s
Organization (NGOs/POs) and other Government Agencies or Organizations
that were granted public funds; Classify to proper account the amount to funds
granted to Non-NGOs/POs.

3. Thirty-two (32) out of thirty-seven (37) projects under the Bottom-up

Budgeting (BUB) program proposed for calendar years 2014-2016 were either
on-going or unimplemented as of December 31, 2018 despite downloaded
funds from various National Government Agencies totaling P56,723,066
contrary to DBM-DILG-DSWD-NAPC Joint Memorandum Circular No. 7
dated November 3, 2015 thus depriving the intended beneficiaries of the
immediate and maximum use of the programs/projects and thereby defeating
the purpose for which these funds had been set up.

We recommended to Local Chief Executive to: Prioritize and expedite the

implementation of BuB projects so that intended beneficiaries could benefit
from the immediate and maximum use of the programs/projects; Require the
BuB focal person to follow up and obtain signed MOAs for all BuB transfers
and submit copies of the MOA and other pertinent documents to the Auditor
to properly evaluate the implementation of the projects. Henceforth, the
MOAs that are to be prepared for future BuB projects should specify the
details relative to projects to be undertaken timelines and/or schedules of
implementation of the projects for proper monitoring of the progress and
evaluating the implementation of the projects and the utilization of funds for
the purpose intended; Require the LPRAT and other government officials
involved in the monitoring of BUB Projects to strengthen the monitoring
 control by conducting a timely evaluation and inspection of projects in order
to address immediately the identified problem for its timely completion; and
Advise the BAC and personnel in-charge of procurement to revisit the
procurement process, identify points of delay and establish measures to
address the flaw to avoid recurrence of delay in future similar projects.

4. Executive Order No. 17, Series of 2013 Re: Implementation of “No

Segregation and No Collection of Waste Policy” per City Ordinance No. 09-
5488 dated January 22, 2009 is not serving its purpose for waste collected
from households and other establishments are dumped together in an open site
located at Barangay Bonbonon, thus accumulation of tons of unrecycled and
potential hazardous wastes, contrary to Republic Act No. 9003 series of 2000.
We recommend that the management:

We recommended that the Local Chief Executive should: Strengthen the

implementation of Executive Order No. 17 on the “No segregation, no
collection of waste policy”, and City Ordinances No. 11-5763 and 09-5488
among all the residents and commercial establishments of the City; Fully
utilize the capacity of the City Central Materials Recovery and Composing
Facility and provide additional processes and manpower (through sufficient
budget) to cater all other types of waste materials collected from all sectors;
Construct a facility that will contain the produced leachate and install
necessary treatment to reduce, if not eliminate, any potential risk to the
surrounding ecosystem and community; Strictly implement the provisions of
Sections 21 and 22 of RA 9003 by carrying out effective information and
education campaign on solid waste management, establishing proper
coordination with the barangay officials, and imposing the necessary penalties
and fines for violators; Implement the closure of open dump and operate a
sanitary landfill as the final disposal site for the solid wastes ensuring the
protection of public health as well as that of the environment.

5. Validation of the infrastructure projects for CY 2017 and 2018 disclosed that
8 infrastructure projects amounting to P91,203,407.80 were not completed
within the contract period thus, disadvantage of the using
public/beneficiaries.

We recommended to the Local Chief Executive the following: Strictly require

the concern personnel, particularly the Planning Division of the City
Engineer’s Office, who prepared the Program of Work to thoroughly review
and evaluate the POW to ensure that project design and estimates are realistic
and covers all phases of the projects to minimize variation orders and time
extensions which often entail increase in project cost and cause delay in the
project completion; Issue Rescind/Termination order to the Contractors who
abandon their projects and report the unsatisfactory/poor performance of the
contractors to concerned authorities; Submit the other supporting documents
that will justify the request for time suspension and time extension for
 verification and validation as basis to imposed liquidated damages; and
Require the concern contractor to facilitate the construction of the 8
infrastructure projects on its specific revised expiration to enable the concern
beneficiaries to maximize the benefits to be derived there from as well as to
attain to the Agency targets set for the year.

6. The City Government of Iligan was non-compliant to some provisions of 2016

Revised Implementing Rules and Regulations of RA 9184 due to disarrayed
structure of Bids and Awards Committee thereby the City did not met the
principles of transparency, accountability, equity, efficiency and economy in
its procurement processes.

We recommended to the Local Chief Executive the following : Direct The

Department Heads, in coordination with the BAC, to meticulously and
judiciously plan the City’s Annual Procurement to avoid inconvenience and
significant delays of the implementation of the City’s Project, Program and
Activities thereby improving the City government’s delivery of public service;
Direct the BAC Secretariat to fully utilize the PhilGEPS via posting the
necessary Invitation to Bid, Notice of Award, Perfected Contract and Notice
to Proceed for each of the City’s procurement to promote transparency and
efficiency; Direct the BAC Secretariat to meet its function and responsibility
as the main support unit of the BAC for efficient processing of the City’s
procurement; Direct the City Engineering Office and the BAC to determine
sound/precise Approved Budget for the Contract for each procurement to
conserve the City Government’s fund; Direct the City Engineering Officer, in
coordination with the BAC and project end-user, to judiciously make each
infrastructure project’s Program of Work with its Detailed Engineering to
save City’s fund and time; Direct the BAC and end-user to avoid providing in
their procurement a technical specifications tailored fit to a particular brand,
unless necessary, to comply with the requirements of IRR; Direct the
Technical Working Group to properly evaluate the financial, technical and
legal capability of the bidders to provide the HOPE with an appropriate
recommendation of determining a qualified supplier, contractor or consultant;
Direct the BAC to methodically process the notice and execution of award of
every procurement as specified in the IRR to prevent irregularities of the
transactions; and direct the BAC and all Department Heads to strictly adhere
to the provisions of RA 9184 and its 2016 IRR for the City to meet the
principles of transparency, accountability, equity, efficiency and economy in
its procurement process.

7. The City Government of Iligan purchased goods and services in the total
amount of P140,491,793.99 to middleman suppliers without known
qualifications nor qualified to transact business contrary to Republic Act 9184
and COA Circular 2012-003, thus the principles of transparency and
competitiveness in government procurement was not observed and further
renders the transactions irregular and illegal.
 We recommended to the Local Chief Executive the following: Require the
Bids and Awards Committee (BAC) and the Head of the Procuring Entity
(HOPE) to submit a written explanation on allowing its purchases to a
suppliers without a physical business establishment and without appropriate
qualifications to provide such goods and services; Stop the transaction
involving middleman suppliers in compliance with RA 9184; Require the
BAC’s Technical Working Group to conduct post-qualification to validate the
technical, legal and financial capability of the supplier; and adhere to existing
rules and regulations pertaining to disbursement of government fund pursuant
to PD No. 1445, COA Circular No. 2013-003 and RA 9184.

F. Compliance with Laws, Rules and Regulations

Our evaluation of the agency’s compliance with laws, rules and regulations
showed that the City Government has been consistent in complying with laws, rules and
regulations particularly on the withholding of taxes, statutory premiums from the salaries
of its employees, tax claims of suppliers/contractors as well as the remittances of the
amounts due to BIR, GSIS and Philhealth.

G. Summary of Total Suspensions, Disallowances and Charges

The City Government of Iligan has unsettled suspensions of ₱71,269,604.63,

disallowances of ₱77,948,610.41 and Notice of Charges of ₱263.

H. Status of Implementation of Prior Year’s Audit Recommendations

Of the sixty nine (69) prior years’ (CY 2015 to CY 2017) audit recommendations, twenty
one (21) were fully implemented, twenty eight (28) were partially implemented and
twenty (20) were not implemented.
 TABLE OF CONTENTS
PAR
PARTICULAR PAGES
T
         
       
I AUDITED FINANCIAL STATEMENTS  
  Independent Auditor’s Report 1-2
  Statement of Management’s Responsibility for Financial Statements 3
  Financial Statements
    Combined Statement of Financial Position 4
    Combined Statement of Financial Performance 5-6
    Statement of Condensed Cash Flows 7-8
    Statement of Changes in Net Assets/Equity 9
Statement of Comparison of budget and Actual Amounts 10-11
Notes to Combined Financial Statements 12-37
     
II DETAILED OBSERVATIONS & RECOMMENDATIONS 38-120
     
III STATUS OF IMPLEMENTATION OF PRIOR YEAR’S 121-177
AUDIT RECOMMENDATIONS
   
IV APPENDICES
Appendix A – Property Plant and Equipment: RPCPPE vs. FS 178
Appendix B - Detailed Summary of Unserviceable Items 179-185
Appendix C - Schedule of Outstanding Cash Advances 186-239
Appendix D – Schedule of Outstanding Loans Receivable- Others 240-262
Appendix E – Schedule of BUB Projects 263-266
Appendix F – Identified Middleman Suppliers 267-340
Appendix G – Schedule of Unliquidated Due from NGOs/POs 341-342
Appendix H – City Central Materials Recovery and Composing Facility 343-345
Appendix I - Various Barangay Materials Recovery Facilities 346-352
Appendix J – Purchases of the City of Iligan charged to SEF 353
Appendix K – GTLMH Storage Facilities on January 15, 2019 354-355

       
Part I – Financial Statements
 Republic of the Philippines
COMMISSION ON AUDIT
OFFICE OF THE REGIONAL DIRECTOR
Regional Office No. 10
J.V. Seriña Street, Carmen, Cagayan de Oro City

INDEPENDENT AUDITOR’S REPORT

HON. CELSO G. REGENCIA

City Mayor
Iligan City

Modified Opinion

We have audited the financial statements of the City Government of Iligan, which
comprise the statement of financial position as of December 31, 2018, 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 the financial statements, including a summary of significant accounting
policies.

In our opinion, except for the effects of the matter described in the Basis of Modified
Opinion section of our report, the accompanying financial statements present fairly, in all
material respects, the financial position of the City Government of Iligan as of December
31, 2018, and its financial performance, its cash flows, and its comparison of budget and
actual amounts for the year then ended in accordance with Philippine Public Sector
Accounting Standards (PPSASs).

Basis for Modified Opinion

We rendered a modified-qualified opinion on the fairness of presentation of the financial

statements due to the effects of the noted deficiencies on the unreconciled balances of
Property, Plant and Equipment with a difference amounting to ₱324,350,767.26 between
the books and inventory reports, unliquidated cash advances and Due from NGOs/POs
amounting to ₱120,630,855.82 and ₱9,356,109.58, respectively, and uncollected
outstanding loans receivables amounting to ₱7,051,085.91 as discussed in detail in Part II
of this report.

1
We conducted our audit in accordance with Philippine Public Sector Standards on
Auditing (PPSSA). Our responsibilities under those standards are further 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 requirement 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 modified
opinion.

Key Audit Matters

Except for the matter described in the Basis for Modified Opinion section, we have
determined that there are no other key audit matters to communicate in our report.

Responsibilities of Management and those Charged with Governance for the

Financial Statements

Management is responsible for the preparation and fair presentation of the financial
statements in accordance with PPSASs, and for such internal control as management
determines 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 the City Government of
Iligan’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 opinions. Reasonable assurance is a high level
of assurance, but is not guarantee that an audit conducted in accordance with PPSSA 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.

2
COMMISSION ON AUDIT

MARILOU C. MAMPAO
State Auditor V
Supervising Auditor

February 22, 2019

3
 Republic of the Philippines
CITY OF ILIGAN

OFFICE OF THE CITY MAYOR

STATEMENT OF MANAGEMENT’S RESPONSIBILITY

FOR FINANCIAL STATEMENTS

The Management of the City Government of Iligan is responsible for all

information and representation contained in the Combined Statement of Financial
Position as of December 31, 2018 and the related Combined Statement of Financial
Performance, Statement of Condensed Cash Flows and Statement of Changes in Net
Assets/Equity for the year ended. The financial statements have been prepared in
conformity with the Philippine Public Sector Accounting Standards and generally
accepted state accounting principles, and reflect amounts that are based on best estimates
and informed judgment of management with an appropriate consideration of materiality.

In this regard, management maintains a system of accounting and reporting which

provides for the necessary internal controls to ensure that transactions are properly
authorized and recorded, assets are safeguarded against unauthorized use or disposition
and liabilities recognized.

CARLA O. BAÑO CELSO G. REGENCIA

City Accountant City Mayor

February 14, 2019

4
City Government of Iligan
Region X
Combined Statement of Financial Position
As at December 31, 2018

Note 2018 2017

ASSETS
Current Assets
Cash and Cash Equivalents (4) ₱2,674,981,796 ₱2,353,561,043
Receivables (6) 5,108,641,465 2,626,057,509
Inventories (7) 222,486,180 124,237,496
Prepayments and Deferred Charges (8) 24,907,948 17,085,960
Total Current Assets ₱8,031,017,389 ₱5,120,942,009

Non-Current Assets
Investments (5) ₱6,080,000 ₱6,080,000
Receivables (6) 3,309,881 2,780,478,078
Investment Property (10) 33,505,817 96,984,971
Property, Plant and Equipment (9) 1,842,052,960 2,236,469,258
Biological Assets (11) 29,353,471 28,500,181
Total Non-Current Assets ₱1,914,302,129 ₱5,148,512,489
TOTAL ASSETS ₱9,945,319,518 ₱10,269,454,497

LIABILITIES
Current Liabilities
Financial Liabilities (12) ₱231,597,513 ₱240,162,592
Inter-Agency Payables (12) 347,015,268 315,567,110
Intra-Agency Payables (12) 4,041,611 5,766,194
Trust Liabilities (12) 29,565,189 26,512,008
Deferred Credits/Unearned Income (12) 133,558,297 2,539,508,887
Total Current Liabilities ₱745,777,878 ₱3,127,516,791

Non-Current Liabilities
Financial Liabilities (12) ₱199,597,527 ₱243,597,715
Deferred Credits/Unearned Income (12) 4,723,241,804 2,559,865,383
Other Payables (13) 312,927,425 317,720,080
Total Non-Current Liabilities ₱5,235,766,757 ₱3,121,183,179
TOTAL LIABILITIES ₱5,981,772,276 ₱6,248,699,969

NET ASSETS/EQUITY
Government Equity ₱3,963,547,241 ₱4,020,754,528
Total Liabilities and Net Assets/Equity ₱9,945,319,518 ₱10,269,454,497

See accompanying Notes to Financial Statements.

5
City Government of Iligan
Region X
Combined Statement of Financial Performance
For the Year Ended December 31, 2018

Not
2018 2017
e
Revenue
Tax Revenue (14) ₱429,921,645 ₱379,839,499
Share from Internal Revenue Collections
(14) 1,327,668,699 1,236,058,361
(IRA)
Share from National Wealth (14) 13,008,812 13,438,601
Share from Economic Zones (14) 3,599,960 2,515,640
Service and Business Income (15) 191,607,118 175,206,798
Share from PCSO (16) 3,500,617 890,276
Grants and Donations in Kind (16) 13,664,928 3,950,000
₱1,982,971,77 ₱1,811,899,17
Total Revenue
9 5
Less: Current Operating Expenses
Personnel Services (18) ₱564,195,551 ₱607,528,779
Maintenance and Other Operating
(19) 766,109,580 717,030,527
Expenses
Financial Expenses (20) 12,697,499 15,993,670
Non-Cash Expenses (21) 79,875,772 40,085,723
Total Current Operating Expenses 1,422,878,402 1,380,638,700
Surplus (Deficit) from Current
Operation 560,093,376 431,260,475
ADD (DEDUCT): TRANSFERS,
ASSISTANCE AND SUBSIDY
Assistance/Subsidy from
Subsidy from Other Funds (22) ₱45,602,572 -
Transfer from
Transfers from General Fund of
Unspent DRRMF -
Total Transfers, Assistance and
Subsidy from ₱45,602,572 -
Financial Assistance/Subsidy to
Subsidy to NGAs (22) - (3,900,000)
Subsidy to Other Local Government
(22) (21,829,600) (21,221,000)
Units
Subsidy to Other Funds (22) (45,602,572) (1,388,889)
Total Transfers, Assistance and
Subsidy to (67,432,172) (26,509,889)
NET FINANCIAL
ASSISTANCE/SUBSIDY (21,829,600) (26,509,889)

6
 Other Non-Operating Income/Losses
Miscellaneous Income
Miscellaneous Income (17) 80,889,738 57,719
Net Other Non-Operating
Income/(Losses) 80,889,738 57,719
Surplus (Deficit for the period) ₱619,153,514 ₱404,808,305

See accompanying Notes to Financial Statements.

7
City Government of Iligan
Region X
Combined Statement of Cash Flows
For the Year Ended December 31, 2018

Note 2018 2017

Cash Flows from Operating Activities
Cash Inflows
Collection from Taxpayers ₱630,450,204 ₱588,839,482
Share from Internal Revenue
1,327,668,699 1,236,058,361
Allotment
Receipts from Business/Service
76,702,576 16,868,364
Income
Interest Income 3,471,985 4,530,351
Other Receipts 136,948,891 330,776,629
Total Cash Inflows ₱2,175,326,752 2,177,073,186
Cash Outflows
Payment of Expenses (₱234,294,709) (₱406,242,464)
Payment to Suppliers and Creditors (241,985,376) (268,094,401)
Payment to Employees (764,129,206) (945,427,674)
Interest Expense (13,203,693) (15,992,612)
Other Expenses (483,990,878) (63,551,475)
Total Cash Outflows (₱1,737,618,350) (1,699,308,625)
Net Cash Flows from Operating
Activities (21) ₱437,708,402 ₱477,764,560
Cash Flows from Investing Activities
Cash Inflows
Proceeds from Sale/Disposal of
Property, Plant and Equipment - 53,244
Total Cash Inflows - 53,244
Cash Outflows
Accounts Payable - (2,411,923)
Adjustment to take-up Purchases of
various equipment through Letter of - (45,000,000)
Credit
Purchase/Construction of Property,
(₱73,896,131) (₱50,478,319)
Plant and Equipment
Liquidation of Cash Advances by the
- (465,925)
Disbursing Officer
Payment for Other Maintenance and
- (16,115,433)
Other Operating Expenses
Payment for Purchase of Inventories,
- (1,330,942)
Supplies and Materials for Stock
Payment of Salaries and Wages thru
- (9,910)
Bank
Payment for Construction of School (12,721,298) -

8
 Buildings
Total Cash Outflows (₱86,617,429) (115,812,450)
Net Cash Flows from Investing
Activities (₱86,617,429) (115,759,206)
Cash Flows from Financing Activities
Cash Inflows
Adjustment to take-up Credit/Debit
₱14,329,968 2,112,555
Memo
Total Cash Inflows ₱14,329,968 2,112,555
Cash Outflows
Payment of Long-Term Liabilities (₱44,000,188) (₱51,478,031)
Total Cash Outflows (₱44,000,188) (₱51,478,031)
Net Cash Flows from Financing
Activities (₱29,670,220) (49,365,477)
Total Cash Provided by Operating,
Investing and Financing Activities ₱321,420,753 312,639,877
Add: Cash Balance Beginning January 1,
2018 2,353,561,043 2,040,866,531
Cash Balance Ending December 31,
2018 ₱2,674,981,796 ₱2,353,561,043

See accompanying Notes to Financial Statements

9
City Government of Iligan
REGION X
Combined Statement of Changes in Net Assets/Equity
For the Year Ended December 31, 2018

2018 2017
Accumulated Accumulated
Surpluses/ Surpluses/
(Deficits) (Deficits)
Balance at January 1, 2018 ₱4,020,754,528 ₱3,606,938,833
Add(Deduct):
Change in Accounting Policy -
Retained Operating Surplus for the Current Year
Prior Period Errors (697,921,761) 7,291,024
Restated Balance ₱3,322,832,767 3,614,229,857
Add(Deduct): Changes in net assets/equity during
the period
Adjustment of Net Revenue recognized directly in
Net Assets/Equity 21,560,960 1,716,366
Surplus (Deficit) for the period 619,153,514 404,808,305
Total recognized Revenue and Expenses for the
period 640,714,474 406,524,671
Balance as of December 31, 2018 ₱3,963,547,241 ₱4,020,754,528

See accompanying Notes to Financial Statements.

10
City Government of Iligan
REGION X
Statement of Comparison of Budget and Actual Amounts
For the Year Ended December 31,2018
(in thousands of Pesos)
   
Budgeted Amounts Difference Difference
Actual
Particulars Original and Final Budget
Original Final Amounts
Final Budget and Actual
REVENUE
A. Local Sources
1. Tax Revenue
a. Tax Revenue-
107,500,000 107,500,000 - 212,422,134 (104,922,134
Property
b. Tax Revenue- Goods
171,500,000 171,500,000 - 198,900,539 (27,400,539)
and Services
c. Other Local Taxes 10,700,000 10,700,000 - 18,318,772 (7,618,772)
2. Non-Tax Revenue
a. Service Income - - - 48,317,328 (48,317,328)
b. Business Income 247,500,000 247,500,000 - 139,817,805 107,682,195
c. Other Income and
31,900,000 31,900,000 - 84,641,923 (52,741,923)
Receipts
B. External Sources
1. Share from the
National Internal 1,327,668,699 1,327,668,699 - 1,327,668,699 -
Revenue Taxes (IRA)
2. Share from GOCCs
2,000,000 2,000,000 - 3,500,617 (1,500,617)
(PAGCOR/PCSO)
3. Other Shares from National Tax Collections
a. Share from Ecozone 5,000,000 5,000,000 - 3,599,960 1,400,040
b. Share from EVAT - - - - -
c. Share from National
19,000,000 19,000,000 - 13,008,812 5,991,188
Wealth
4. Other Receipts
a. Grants and Donations - - - 13,664,928 (13,664,928)
b. Other Subsidy
- - - - -
Income
5. Inter-local Transfer 10,817,000 10,817,000 - - 10,817,000
6. Capital/ Investment Receipts
a. Sale of Capital
- - - - -
Assets
b. Sale of Investments - - - - -
c. Proceeds from
Collections of Loans - - - - -
Receivables
C. Receipts from
- - - - -
Borrowings
Total Revenue 1,933,585,699 1,933,585,699 - 2,063,861,517 (130,275,818)
EXPENDITURES
General Public Services
Personnel Services 289,978,157 244,291.632 (45,686,525) 208,619,515 35,672,117
Maintenance and Other 437,585,533 514,786,219 77,200,686 433,045,605 81,740,613

11
Operating Expenses
Capital Outlay 25,094,400 37,974,505 12,880,105 4,832,445 33,142,060
Education
Personnel Services 42,040,173 42,471,963 431,790 37,253,373 5,218,590
Maintenance and Other
43,063,564 44,073,564 1,010,000 37,430,107 6,643,457
Operating Expenses
Capital Outlay 65,894,694 92,920,694 27,026,000 2,684,151 90,236,543
Health, Nutrition and Population Control
Personnel Services 118,069,724 104,233,148 (13,836,576) 89,377,501 14,855,647
Maintenance and Other
116,662,080 134,377,080 17,715,000 101,795,223 32,581,857
Operating Expenses
Capital Outlay 180,000 630,000 450,000 - 630,000
Housing and Community Development
Personnel Services 5,032,338 3,841,402 (1,190,936) 2,995,983 845,419
Maintenance and Other
4,119,500 3,929,500 (190,000) 2,954,694 974,806
Operating Expenses
Capital Outlay 260,000 260,000 - 260,000 -
Social Services and Social Welfare
Personnel Services 30,155,534 25,474,203 (4,681,331) 21,145,834 4,328,369
Maintenance and Other
25,339,232 24,834,232 (505,000) 22,908,106 1,926,126
Operating Expenses
Capital Outlay 475,000 475,000 - 475,000 -
Economic Services
Personnel Services 162,200,141 150,035,604 (12,164,537) 120,950,644 29,084,960
Maintenance and Other
226,299,930 276,228,830 49,928,900 243,555,207 32,673,623
Operating Expenses
Capital Outlay 21,293,300 485,958,294 464,664,994 2,326,672 483,631,622
Other Purposes:
Debt Service
Financial Expense 17,070,752 20,007,052 2,936,300 12,523,514 7,483,538
Amortization 52,929,248 49,992,948 (2,936,300) 44,000,188 5,992,760
LDRRMF
Maintenance and Other
42,223,435 47,223,435 5,000,000 1,745,406 45,478,029
Operating Expenses
Capital Outlay 41,600,000 36,600,000 (5,000,000) 9,950,000 26,650,000
20% Development Fund
Capital Outlay 195,533,740 200,584,753 5,051,013 20,282,721 180,302,032
Share from National Walth
Maintenance and Other
15,200,000 15,200,000 - 15,166,623 33,377
Operating Expenses
Allocation for Senior Citizens and PWD
Maintenance and Other
11,500,000 11,920,000 420,000 9,158,036 2,761,964
Operating Expenses
Others
Personnel Services 39,000,000 73,740,000 34,740,000 62,724,407 11,015,593
Maintenance and Other
42,655,800 28,289,150 (14,366,650) 26,497,369 1,791,781
Operating Expenses
Total Expenditures 2,071,456,275 2,670,353,207 598,896,932 1,534,658,322 1,135,694,885
Surplus (Deficit) for
(137,870,576) (736,767,508) (598,896,932) 529,203,194 (1,265,970,703)
the period

12
City Government of Iligan
Notes to Condensed Financial Statements
(All amounts in Philippine Peso unless otherwise stated)

Note 1 - Profile

The City Government of Iligan is located in the Northern cost of Mindanao

facing Iligan Bay, bounded in the north by the province of Misamis Oriental,
in the east by the provinces of Bukidnon and Lanao del Sur and in the south
by the province of Lanao del Norte. It is approximately 795 kilometers
southeast from Metro Manila.

By virtue of House Bill 4054 filed by Representative Vicente F. Belmonte Jr.,

President Gloria Arroyo signed into law Republic Act 9724 on October 20,
2009 separating the city of Iligan from the 1st District of Lanao del Norte to
constitute the Lone District of the City of Iligan.

Iligan City encompasses 44 barangays with a land area of 81,337 hectares,

which is about 25% of the total land area of Lanao del Norte and is 3.13
percent of the land area of Northern Mindanao.

Iligan became a chartered city through R.A. 525 on June 16, 1950 and on 19
September 2001; the city was transferred from Region 12 to Region 10 by
virtue of E.O. 36. Based on national and regional development plans, Iligan
City is envisioned to be the industrial center in the Northern Mindanao
Growth Area and a sub-regional growth center for education, service and
recreation, among others. The city plays a key role in the development of the
region as it supplies most of the area’s electric power. In addition, it has great
eco-tourism potential with the presence of a number of waterfalls and water
features. The influx of immigrants due to the city’s industrial boom in the
1950s through the 1980s, coupled with its natural population growth, created
strain, not only in urban space, but also on the capacity of the local
government to deliver and provide employment and livelihood opportunities.
To address urban social ills, the city aims to implement as comprehensive
human resource development approach that focuses on education and training;
health, nutrition and socialized housing; poverty alleviation.

Iligan City has a land use plan and an area development framework, which
aim to locate public and community services strategically, to property allocate
land towards sustainable development, and to rezone excess lands to allow
new developments for socioeconomic ends. Iligan has a relatively adequate
transport system and is accessible from major Philippine cities through air,
water, and land.

Note 2 - The consolidated financial statements of the city have been prepared in
accordance with and comply with the Philippine Public Sector Accounting

13
 Standards (PPSAS). The consolidated financial statements are presented in
pesos, which is the functional and reporting currency of the city and all
values are rounded to nearest thousand (P000). The accounting policies have
been applied starting the year 2015.

Note 3 - Summary of significant accounting policies

3.1 Basis of accounting

The financial statements are prepared on an accrual basis in accordance

with the Philippine Public Sector Accounting Standards (PPSAS).

3.2 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 city
maintains special accounts under the General Fund for the following
economic enterprises it operates:

 Gregorio T. Lluch Memorial Hospital

 Waterworks System
 Public Markets
 Slaughterhouse
 Integrated Bus Terminals
 Operation of Cemetery

3.3 Revenue recognition

Revenue from non-exchange transactions

Taxes, fees and fines

The LGU 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.

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

14
 conditions and it is probable that the economic benefits or service
potential related to the asset will flow to the LGU and can be measured
reliably.

The LGU availed of the 5 – 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.

Revenue from exchange transactions

Rendering of services

The LGU 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 that 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 LGU.

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.

Rental income

Rental income payments from the market stalls are included in revenue.

3.4 Investment Property

Investment properties are measured initially at cost, including

transaction costs. The carrying amount includes the replacement cost of
components of an existing investment property at the time that cost is
incurred if the recognition criteria are met and excludes the costs of day-
to-day maintenance of an investment property.

15
 Investment property acquired through a non-exchange transaction is
measured at its fair value at the date of acquisition. Subsequent to initial
recognition, investment properties are measured using the cost model
and are depreciated over a 30-year period.

Investment properties are derecognized either when they have been

disposed of or when the investment property is permanently withdrawn
from use and no future economic benefit or service potential is expected
from its disposal. The difference between the net disposal proceeds and
the carrying amount of the asset is recognized in the surplus or deficit in
the period of derecognition. Transfers are made to or from investment
property only when there is a change in use.

3.5 Property, plant and equipment

All property, plant and equipment 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 property, plant and equipment are required to be replaced at
intervals, the city 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:

Leased assets may consist of vehicles and machinery. The assets’

residual values and useful lives are reviewed, and adjusted
prospectively, if appropriate, at the end of each reporting period. An
asset’s carrying amount is written down immediately to its recoverable
amount, or recoverable service amount, if the asset’s carrying amount is
greater than its estimated recoverable amount or recoverable service
amount. The city derecognizes items of property, plant and equipment
and/or any significant part of an asset upon disposal or when no future
economic benefits or service potential is expected from its continuing
use. Any gain or loss arising on derecognition of the asset (calculated as
the difference between the net disposal proceeds and the carrying

16
 amount of the asset) is included in the surplus or deficit when the asset is
derecognized.

Public Infrastructures were not previously recognized in the books. The

city availed of the 5-year transitional provision for the recognition of the
Public Infrastructure. For the first year of implementation of the PPSAS,
the LGU will not recognize the Public Infrastructure in the books of
accounts.

3.6 Investment Property

Investment properties are measured initially at cost, including

transaction costs. The carrying amount includes the replacement cost of
components of an existing investment property at the time that cost is
incurred if the recognition criteria are met and excludes the costs of day-
to-day maintenance of an investment property.

Investment property acquired through a non-exchange transaction is

measured at its fair value at the date of acquisition. Subsequent to initial
recognition, investment properties are measured using the cost model
and are depreciated over a 30-year period.

Investment properties are derecognized either when they have been

disposed of or when the investment property is permanently withdrawn
from use and no future economic benefit or service potential is expected
from its disposal. The difference between the net disposal proceeds and
the carrying amount of the asset is recognized in the surplus or deficit in
the period of de-recognition. Transfers are made to or from investment
property only when there is a change in use.

3.7 Leases

LGU as a lessee

Finance leases are leases that transfer substantially all of the risks and
benefits incidental to ownership of the leased item to the LGU. Assets
held under a finance lease are capitalized at the commencement of the
lease at the fair value of the leased property or, if lower, at the present
value of the future minimum lease payments. The LGU also recognizes
the associated lease liability at the inception of the lease. The liability
recognized is measured as the present value of the future minimum lease
payments at initial recognition. Subsequent to initial recognition, lease
payments are apportioned between finance charges and reduction of the
lease liability so as to achieve a constant rate of interest on the remaining
balance of the liability. Finance charges are recognized as finance costs
in surplus or deficit.

17
 An asset held under a finance lease is depreciated over the useful life of
the asset. However, if there is no reasonable certainty that the LGU will
obtain ownership of the asset by the end of the lease term, the asset is
depreciated over the shorter of the estimated useful life of the asset and
the lease term.

Operating leases are leases that do not transfer substantially all the risks
and benefits incidental to ownership of the leased item to the LGU.
Operating lease payments are recognized as an operating expense in
surplus or deficit on a straight-line basis over the lease term.

The City of Iligan has entered into a renewal of contract of lease for two
(2) parcels of land to be utilized for BAGSAKAN area of the Pala-o
Public Market. The total land area is 4,005 sq. meters all located
adjacent to existing Pala-o- Public Market. Total monthly lease rental is
P 176,019.75 per month or P2.112 million annually. The contract is
renewed in an annual basis.

LGU as a lessor

Leases in which the LGU does not transfer substantially all the risks and
benefits of ownership of an asset are classified as operating leases.
Initial direct costs incurred in negotiating an operating lease are added to
the carrying amount of the leased asset and recognized over the lease
term.

Rent received from an operating lease is recognized as income on a

straight-line basis over the lease term. Contingent rents are recognized as
revenue in the period in which they are earned.

Leases in which the city government has engaged in are the Bus
Terminals and Markets. This is being managed Economic Enterprise
Development Management Office a department of the city. The land and
structures are owned by the city and classified under Investment in
Property.

Monthly rentals are recognized as revenue in the period in which they

are earned.

3.8 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.

18
3.9 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.

Costs incurred in bringing each product to its present location and

condition are accounted for, as follows:

a) Raw materials: purchase cost using the weighted average cost

method;

b) Finished goods and work in progress: cost of direct materials

and labor and a proportion of manufacturing overheads based on
the normal operating capacity, but excluding borrowing costs.

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 LGU.

3.10 Provisions

Provisions are recognized when the LGU has a present obligation (legal
or constructive) as a result of a past event, it is probable that an outflow
of resources embodying economic benefits or service potential will be
required to settle the obligation and a reliable estimate can be made of
the amount of the obligation.

Where the LGU expects some or all of a provision to be reimbursed, for

example, under an insurance contract, the reimbursement is recognized
as a separate asset only when the reimbursement is virtually certain.

The expense relating to any provision is presented in the statement of

financial performance net of any reimbursement.

Rehabilitation liability

Rehabilitation costs are provided at the present value of expected costs

to settle the obligation using estimated cash flows and are recognized as
19
 part of the cost of that particular asset. The cash flows are discounted at
a current rate that reflects the risks specific to the rehabilitation liability.
The unwinding of the discount is expensed as incurred and recognized in
the statement of financial performance as a finance cost. The estimated
future costs of decommissioning are reviewed annually and adjusted as
appropriate. Changes in the estimated future costs or in the discount rate
applied are added to or deducted from the cost of the asset.

Contingent liabilities

The city does not recognize a contingent liability, but discloses details of
any contingencies in the notes to the financial statements, unless the
possibility of an outflow of resources embodying economic benefits or
service potential is remote.

Contingent assets

The Group does not recognize a contingent asset, but discloses details of
a possible asset whose existence is contingent on the occurrence or non-
occurrence of one or more uncertain future events not wholly within the
control of the city in the notes to the financial statements. Contingent
assets are assessed continually to ensure that developments are
appropriately reflected in the financial statements. If it has become
virtually certain that an inflow of economic benefits or service potential
will arise and the asset’s value can be measured reliably, the asset and
the related revenue are recognized in the financial statements of the
period in which the change occurs.

3.11 Changes in accounting policies and estimates

The city 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 city recognizes the effects of changes in accounting estimates

prospectively by including in surplus or deficit.

3.12 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.

20
3.13 Related parties

The city 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 city, or vice versa. Members of key management are
regarded as related parties and comprise the Mayor, and Vice-Mayor,
Sanggunian Members, Committee Officials and Members, Accountants,
Treasurers, Budget Officers, General Services and all Chiefs of
Departments/Divisions.

3.14 Budget information

The annual budget is prepared on the modified cash basis, that is, all
planned costs and income are presented in a single statement to
determine the needs of the city. As a result of the adoption of the
Modified cash basis for budgeting purposes, there are basis, timing or
entity differences 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 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
underspending on line items.

3.15 Significant judgments and sources of estimation uncertainty

Judgments

In the process of applying the LGU’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 LGU
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
LGU. Such changes are reflected in the assumptions when they occur.

21
 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 LGU;

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

Fair value estimation – financial instruments

Where the fair value of financial assets and financial liabilities recorded
in the statement of financial position cannot be derived from active
markets, their fair value is determined using valuation techniques
including the discounted cash flow model. The inputs to these models
are taken from observable markets where possible, but where this is not
feasible, judgment is required in establishing fair values. Judgment
includes the consideration of inputs such as liquidity risk, credit risk and
volatility. Changes in assumptions about these factors could affect the
reported fair value of financial instruments.

3.16 Financial instruments - financial risk management

Exposure to currency, commodity, interest rate, liquidity and credit risks

arises in the normal course of the LGU’s operations. This note presents
information about the LGU’s exposure to each of the mentioned risks,
policies and processes for measuring and managing risk, and the LGU’s
management of capital. Further quantitative disclosures are included
throughout these financial statements. Fair values set out below, is a
comparison by class of the carrying amounts and fair value of the LGU’s
financial instruments.

The fair value of the financial assets and liabilities are included at the
amount at which the instrument could be exchanged in a current
transaction between willing parties, other than in a forced sale or
liquidation.

The following methods and assumptions were used to estimate the fair
values:

22
 a) Cash and short-term deposits, trade receivables, trade payables
and other current liabilities approximate their carrying amounts
largely due to the short-term maturities of these instruments;

b) Long-term fixed-rate and variable-rate receivables / borrowings

are evaluated by the LGU based on parameters such as interest
rates, individual creditworthiness of the customer and the risk
characteristics of the financed project. Based on this evaluation,
allowances are taken to account for the incurred losses of these
receivables and market related interest rates. As at 31 December
2015 the carrying amounts of such receivables, net of
allowances, are not materially different from their calculated
fair values;

c) Fair value of quoted notes and bonds is based on price

quotations at the reporting date. The fair value of unquoted
instruments, loans from banks and other financial liabilities,
obligations under finance leases, as well as other non-current
financial liabilities is estimated by discounting future cash flows
using rates currently available for debt on similar terms, credit
risk and remaining maturities;

d) Fair value of financial assets is derived from quoted market

prices in active markets, if available;

e) Fair value of unquoted available-for-sale financial assets is

estimated using appropriate valuation techniques

Credit risk

Credit risk is the risk of financial loss to the LGU if customers or

counterparties to financial instruments fail to meet their contractual
obligations, and it arises principally from the LGU’s investments, loans,
receivables, and cash and cash equivalents. The carrying amount of
financial assets represents the maximum credit exposure.

Credit quality

Credit quality is assessed risk of default attached to counterparties to

which the LGU extends credit and also those parties with whom the
LGU invests. As such, the credit quality assessed extends to the
customers, investments and banks servicing the LGU.

For financial statement purposes, the investments and balances with

banks are limited to the investments, loans receivable and cash and cash
equivalents line items in the statement of financial position. The LGU
follows Department Order No. 27-05 of the Department of Finance

23
(DOF) in the maintenance of depository accounts. It also determines
credit quality of the investments and banks using information obtained
from external rating agencies.

The customer base of the Group is diverse and consists of individuals,

companies, non-profit organizations and government entities. Credit
ratings, from external rating agencies, are not readily available for all
customers. Also, it is not financially viable to obtain external credit
ratings for all customers due to the nature of the customer base.
Furthermore, the LGU, as a local government authority, is mandated
under Republic Act No. 7160 or the local Government Code to provide
basic services to all its constituents irrespective of their financial
standing. As such, the LGU is required, by legislation, to extend services
and extended payment terms to all customers irrespective of their
financial standing. For the purpose of determining the credit quality of
customers, the LGU applies its past experience with customers in
determining the risk of default posed by customers. In line with the
methodology applied, customers are classified into the following credit
quality groups:
a) High - Those customers who have no history of defaulting on
payments to the Group and only includes customers who settle
their accounts in full and within the prescribed minimum period;

b) Medium - Those customers with a history of late payments only.

These customers usually arrange ahead of time with the Group
in settling balances in arrears and when payments are made, the
outstanding amounts (including interest) are settled in full; and
c) Low - Those customers with a significant history of defaults.
The balances of these customers are rarely settled in full. The
recovery of outstanding balances from these customers is
problematic.

Investments

The LGU limits its exposure to credit risk by investing with only
reputable financial institutions that have a sound credit rating (rated BB
and above), which are within the specific guidelines set in accordance
with the LGU Finance Committee and the Sanggunian approved
investment policy. Consequently, the LGU does not consider there to be
any significant exposure to credit risk.

Receivables

Receivables are amounts owed by consumers, and are presented net of

impairment losses. The LGU has a credit risk policy in place, and the
exposure to credit risk is monitored on an on-going basis. The LGU is
compelled, by its constitutional mandate, to provide all of its residents

24
with basic minimum services, without recourse to an assessment of
creditworthiness. There were no material changes in the exposure to
credit risk and its objectives, policies and processes for managing and
measuring the risk during the year under review.

The LGU’s maximum exposure to credit risk is represented by the

carrying value of each financial asset in the statement of financial
performance. The Group has no significant concentration of credit risk,
with exposure spread over a large number of consumers, and is not
concentrated in any particular sector or geographic area.

The LGU establishes an allowance for impairment that represents its

estimate of anticipated losses in respect of receivables.

The outstanding amounts of the 10 largest debtors represent 0.8% (2012:

1.2%) of the total outstanding balance. The average credit period on
services rendered is 30 days from date of invoice. Interest is raised at the
three-month government bond rate plus 1% on any unpaid accounts after
the due date. The LGU provided fully for all receivables outstanding
over 365 days where there was no evidence of expected recovery.
Receivables up to 365 days are provided for based on estimated
irrecoverable amounts, determined by reference to past default
experience.

Cash and cash equivalents

The LGU limits its exposure to credit risk by investing cash and cash
equivalents with only reputable financial institutions that have a sound
credit rating, and within specific guidelines set in accordance with the
Sanggunian’s approved investment policy. Consequently, the LGU does
not consider there to be any significant exposure to credit risk.

Liquidity risk

Liquidity risk is the risk of the LGU not being able to meet its
obligations as they fall due. The LGU’s approach to managing liquidity
risk is to ensure that sufficient liquidity is available to meet its liabilities
when due, without incurring unacceptable losses or risking damage to
the LGU’s reputation.

The LGU ensures that it has sufficient cash on demand to meet expected
operating expenses through the use of cash flow forecasts. On average,
94.93% (2015: 93.88%) of receivables are settled within 30 days after
the due date, and payables are settled within 30 days of invoice date.

25
 Capital management

The primary objective of managing the LGU’s capital is to ensure that

there is sufficient cash available to support the LGU’s funding
requirements, including capital expenditure, to ensure that the LGU
remains financially sound. The LGU monitors capital using a gearing
ratio, which is net debt, divided by total capital, plus net debt. In a
capital intensive industry, a gearing ratio of 54.5% or less can be
considered reasonable. Included in net debt are interest-bearing loans
and borrowings, payables, less investments.

Note 4 – Cash and Cash Equivalents

General Fund
2018 2017
Cash on Hand
Petty Cash 178,335 189,264
Cash in Bank – Local Currency
Cash in Bank-Local Currency-Current Account 1,704,142,482 1,431,141,990
Cash in Bank-Local Currency-Savings Account 197,525,313 195,897,303
Sub – Total 1,901,846,130 1,627,228,557

Special Education Fund

Cash in Bank – Local Currency
Cash in Bank-Local Currency-Current Account 193,277,161 155,658,441
Cash in Bank-Local Currency-Savings Account 24,501,984 24,319,779
Sub – Total 217,779,145 154,693,500

Trust Fund
Cash on Hand
Petty Cash Fund - -
Cash in Bank – Local Currency
Cash in Bank-Local Currency-Current Account 538,686,901 529,821,467
Cash in Bank-Local Currency-Savings Account 16,669,619 16,532,799
Sub – Total 555,356,520 546,354,266

Total Cash and Cash Equivalent 2,674,981,796 2,353,561,043

Cash in banks earns interest based on the prevailing bank deposit rates. Short-
term deposits are made for varying periods, depending on the immediate cash
requirements of the city and earn interest at the respective short-term deposit rate. The
city bank balances amounting to ₱ 2,674,981,796

26
Note 5 - Investment

General Fund
2018 2017
Guaranty Deposits 80,000 80,000
Other Investment 6,000,000 6,000,000
Sub - Total 6,080,000 6,080,000

Special Education Fund

Other Investment - -
Sub - Total - -
Total 6,080,000 6,080,000

The above ₱ 6.080 million investments represent city’s equity in the joint
program of Land Bank and Iligan City Government known as “Share Financing Program
for Cooperatives in Iligan City” under the General Fund.

Name of Coop LBP Share LGU-Iligan Share Total

Panoroganan P 1,596 P 588 P 2,184
Lanipao Farmers MPC 1,898 1,055 2,952
Lumad Farmers MPC 3.365 1,519 4,884
Kalilangan Farmers MPC 2,263 1,019 3,282
Total P 9,122 P 4,181 P 13,303

Of the above cooperatives only Kalilangan Farmers MPC made a partial payment
of ₱79 thousand as of December 31, 2015. All other cooperatives above did not pay. Aging
of accounts has an average of over ten (10) years.
Outstanding LGU Fund is ₱1.841 million as of December 31, 2015.

Note 6 - Receivables

Loans and Receivable Accounts

2018 2017
Real Property Tax Receivable 2,681,198,691 2,821,974,069
Allowances for Impairment (0.00) (0.00)
Special Education Tax Receivable 2,158,550,221 2,265,175,212
Allowances for Impairment (0.00) (0.00)
Loans Receivable – Others 10,810,967 8,982,281
Allowances for Impairment (0.00) (0.00)
Total 4,850,559,879 5,096,131,562

Of the total Real Property Tax Receivable of ₱4.8 billion, National Steel
Corporation (NSC) share is ₱2.371 billion and Refractories Corporation of the

27
Philippines share is ₱147.958 million which is subject for court litigation (Data
presented as of 2015 for NSC and RCP).

Advances
2018 2017
Advances for Payroll 453,237 219,856
Advances to Special Disbursing Officers 114,762,060 125,769,133
Advances for Officers and Employees 5,276,150.22 7,166,191
Total 120,491,447 133,155,180

Inter-Agency Receivables
2018 2017
Due from National Government Agencies 1,014,900 534,900
Allowances for Impairment (0.00) (0.00)
Due from Government Owned and Controlled
1,285,000 1,285,000
Corporation
Allowances for Impairment (0.00) (0.00)
Due from Local Government Units 109,779,361 139,076,035
Allowances for Impairment (0.00) (0.00)
Total 112,079,261 140,895,935

Transfers from other government agencies represent those funds received for
specific projects undertaken by the city for specific purpose. These funds were received
on the basis of the project budgets submitted. Accordingly, the city is contractually bound
to spend these funds only in connection with the projects. Furthermore, the contracts
stipulate that the funds received for the project may only be applied to the costs incurred
for the project, as and when the phases of the project are certified as complete. The
conditions remaining therefore represent phases of the projects that are yet to be certified
as complete. Returned of the unspent portion of the fund is subject to the conditions
stated in the respective Memorandum of Agreements executed between the LGU and the
proponent government agencies.

Intra-Agency Receivables
2018 2017
Due from Other Funds 17,255,405 18,262,188
Total 17,255.405 18,262,188

Other Receivables
2018 2017
Receivables – Disallowances and Charges 1,816,077 4,260,466
Allowances for Impairment (0.00) (0.00)
Due from Officers and Employees (0.00) 455,157
Allowances for Impairment (0.00) (0.00)
Due from Non-Government Organizations/Peoples
Organizations 9,356,110 12,976.910

28
 Allowances for Impairment (0.00) (0.00)
Other Receivables 388,668 398,189
Allowances for Impairment (0.00) (0.00)
Total 11,560,855 18,090,721

At December 31, 2018 - (In Billions)

Neither past Past due but not impaired

Total due or impaired <30 days 30-60 days >60 days
Accounts Receivable 0 0 0 0 0
Real Property Tax Receivable 2,681,198,691 0 0 0 2,681,198,691
Special Education Tax Receivable 2,158,550,221 0 0 0 2,158,550,221
Loans Receivables – Others 10,810,967 0 0 0 10,810,967
Due from NGAs 1,014,900 0 0 0 1,014,900
Due from GOCCs 1,285,000 0 0 0 1,285,000
Due from LGUs 109,779,361 0 0 0 109,779,361
Due from Other Funds 17,255,405 0 0 0 17,255,405
Receivables –
1,816,077 0 0 0 1,816,077
Disallowances/Charges
Due from Officers and Employees 0 0 0 0 0
Due from NGOs / POs 9,356,110 0 0 0 9,356,110
Other Receivables 388,668 0 0 0 388,668

Total 4,991,455,400 0 0 0 4,991,455,400

Note 7 – Inventories

Inventory Held for Consumption

2018 2017
Office Supplies Inventory 26,678,493 17,619,236
Accountable Forms, Plates and Stickers 2,990,305 1,382,698
Animal/Zoological Supplies Inventory 1,428,553 536,401
Drugs and Medicines Inventory 59,953,545 30,239,740
Medical, Dental and Laboratory Supplies Inventory 25,550,967 15,454,656
Agricultural and Marine Supplies Inventory 3,914,749 2,300,651
Construction Materials Inventory 19,573,026 13,559,736
Other Supplies and Materials Inventory 82,396,540 43,144,380
Total 222,486,180 124,237,497

At December 31, 2018, ₱222,486,180 of total inventory was carried at fair value.
No inventory items were pledge as security during the current or prior financial year.

Note 8 – Prepayments and Deferred Charges

29
 2018 2017
Advances to Contractors 24,907,947.77 17,085,960
Total 24,907,947.77 17,085,960

Note 9 - Property, Plant and Equipment (Net) ₱ 1,842,052,960

Total
ACCOUNT TITLE GF-Proper SEF Trust Fund GF+SEF+TF
Balance as of Balance as of Balance as of Balance as of
December 2017 December 2017 December 2017 December 2017
Land 425,299,581 10,130,079 3,608,600 439,038,261
Other Land Improvements 11,883,723 354,854 - 12,238,577
Road Networks - - 3,462,119 3,462,119
Flood Control System 902,893 - - 902,893
Water Supply Systems 31,714,135 569,532 2,659,919 34,943,586
Power Supply Systems 461,232 992,728 - 1,453,960
Other Infrastructure Assets - 573,044 1,114,545 1,687,589
Buildings 103,925,358 94,977,343 12,579,772 211,482,473
School Buildings 15,792,900 28,053,821 2,107,707 45,954,428
Hospitals and Health Centers 17,384,111 - 167,527 17,551,638
Other Structures 24,176,453 5,422,515 18,154,871 47,753,838
Machineries 25,433 189,209 - 214,642
Office Equipment 14,519,036 3,404,089 4,527,297 22,450,421
IT Equipment and Software 34,512,620 2,316,527 4,920,158 41,749,305
Leased Assets Improvements, Land 248,648 - - 248,648
Agricultural, Fishery and Forestry Equipment 1,240,369 477,600 9,562,882 11,280,851
Communication Equipment 4,183,863 29,677 8,236 4,221,776
Construction and Heavy Equipment 80,513,148 - - 80,513,148
Disaster Response and Rescue Equipment 25,584,339 10,318 114,000 25,708,657
Military and Police Equipment 538,198 - - 538,198
Medical Equipment 29,417,829 - 5,548,543 34,966,372
Sports Equipment 390,443 2,007,807 - 2,398,250
Technical and Scientific Equipment 1,322,103 475,771 - 1,797,874
Other Machineries and Equipment 1,683,752 4,409,360 433,938 6,527,050
Motor Vehicles 107,602,391 1,172,764 4,233,502 113,008,657
Watercrafts 270,906 - 232,656 503,562
Other Transportation Equipment 137,075 - - 137,075
Furniture and Fixtures 16,446,661 10,768,328 772,655 27,987,645
Books 1,109,510 10,536,087 38,544 11,684,140
Construction in Progress – Infrastructure 517,360,355 1,007,775 2,868,070 521,236,200
Assets
Construction in Progress – Buildings and Other 65,515,258 22,959,780 - 88,475,038
Structures
Work / Zoo Animals 1,322,924 - - 1,322,924
Other Property, Plant and Equipment 20,474,970 2,705,545 5,432,650 28,613,164

1,555,960,215 203,544,554 82,548,190 1,842,052,960

Total

Note 10 – Investment Property

30
 2018 2017
Investment Property, Land and Buildings 33,505,817 96,984,971
Total 33,505,817 96,984,971

Note 11 – Biological Assets

2018 2017
Breeding Stocks 29,303,971 28,450,681
Plants and Trees 49,500 49,500
Total 29,353,471 28,500,181

The above balances are stated in net recoverable value. Write downs were treated
as expense in the current year.

Note 12 – Liabilities

Financial Liabilities
2018 2017
Accounts Payable 213,197,264 214,224,713
Due to Officers and Employees 18,400,249 25,937,879
Loans Payable - Domestic 199,597,527 243,597,715
Total 431,195,040 483,760,307

Inter – Agency Payables

2018 2017
Due to BIR 8,971,941 4,110,630
Due to GSIS 4,117,474 4,064,995
Due to PAG-IBIG 9,257,731 5,831,549
Due to PHILHEALTH 1,557,840 1,421,614
Due to NGAs 127,556,580 104,302,795
Due to GOCCs 185,328,761 190,745,735
Due to LGUs 10,224,940 5,089,792
Total 347,015,268 315,567,110

The first four accounts represents 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 city for specific
purposes.

Intra – Agency Payables

31
 2018 2017
Due to Other Funds 4,041,611 5,766,194
Total 4,041,611 5,766,194

Trust Liabilities
2018 2017
Bail Bonds Payable 4,951,979 4,786,018
Guaranty Deposits Payable 24,613,210 21,725,989
Total 29,565,189 26,512,008

Deferred Credits/Unearned Income

2018 2017
Deferred Credits
Deferred Real Property Tax 2,689,438,265 2,830,213,644
Deferred Special Education Tax 2,158,777,862 2,265,175,211
Other Deferred Credits 9,039,256 3,985,415
Total 4,857,255,383 5,099,374,270

Note 13 – Other Payables

2018 2017
Other Payables 312,927,425 317,720,080
Total 312,927,425 317,720,080

Note 14 – Tax Revenue

2018 2017
Tax Revenue – Individual and Corporation
Professional Tax 280,200 281,400
Community Tax 6,378,869 6,159,816
Tax Revenue – Property
Real Property Tax 86,809,197 79,996,172
Special Education Tax 116,433,936 89,887,185
Property Transfer Tax 9,179,001 9,422,844
Tax Revenue – Goods and Services
Business Tax 163,276,211 163,526,670
Tax on Sand, Gravel and Other Quarry Products 9,516,893 10,594,249
Tax on Delivery, Trucks and Vans 1,804,100 1,667,380
Amusement Tax 7,924,082 6,561,339
Franchise Tax 16,379,253 63,690
Tax Revenue – Others
Other Taxes 1,802,703 2,101,306
Tax Revenue – Fines and Penalties
Tax Revenue – Fines and Penalties – Taxes on
Individual and Corporation 10,137,201 9,577,448
Total 429,921,645 379,839,499

32
 Share from National Taxes 2018 2017
Share from Internal Revenue Collection 1,327,668,699 1,236,058,361
Share from National Wealth 13,008,812 13,438,601
Share from Economic Zones 3,599,960 2,515,640
Total 1,344,277,471 1,252,012,602

Note 15 – Service and Business Income

2018 2017
Service Income
Permit Fees 10,384,778 11,787,228
Registration Fees 3,209,036 2,952,950
Clearance and Certification Fees 9,718,658 9,042,328
Inspection Fees 8,919,949 8,827,592
Processing Fees 24,582 26,816
Occupation Tax 2,022,560 1,960,110
Other Service Income 14,037,765 12,632,133

2018 2017
Business Income
Rent Income 12,920,621 12,483,515
Transportation System Fees 13,672,738 9,845,815
Waterworks System Fees 78,070,702 76,686,242
Parking Fees 420 117,380
Receipt from Market Operations 5,893,401 4,921,976
Receipt from Slaughterhouse Operation 12,927,256 7,044,681
Receipt from Cemetery Operations 510,023 517,993
Sales Revenue 2,770,943 301,822
Garbage Fees 3,646,923 3,302,704
Hospital Fees 5,335,677 4,174,483
Interest Income 3,471,985 4,530,350
Fines and Penalties – Business Income 4,069,101 4,050,680
Total 191,607,118 175,206,798

33
Note 16 – Shares, Grants and Donations

2018 2017
Other Share from PAGCOR/PCSO 3,500,617 890,276
Grants and Donations in Kinds 13,664,928 3,950,000
Total 17,165,545 4,840,276

Note 17 – Miscellaneous Income

2018 2017
Miscellaneous Income 80,889,738 57,719
Total 80,889,738 57,719

Note 18 – Personnel Services

2018 2017
Salaries and Wages
Salaries and Wages – Regular 317,456,361 302,501,693
Salaries and Wages – Casual/Contractual 1,847,524 79,042,325
Other Compensation
Personnel Economic Relief Allowance (PERA) 26,633,878 27,238,625
Representation Allowance (RA) 4,192,939 4,613,318
Transportation Allowance (TA) 3,714,660 3,854,536
Clothing/Uniform Allowance 5,640,200 6,538,091
Subsistence Allowance 3,355,881 3,310,325
Laundry Allowance 316,671 318,677
Honoraria 3,331,200 5,540,739
Longevity Pay 860,000 4,040,343
Overtime and Night Pay 4,725,478 3,635,212
Year End Bonus 52,977,886 49,750,226
Cash Gift 5,548,739 5,671,500
Other Bonuses and Allowances 134,050 161,059

Personnel Benefits Contributions

Retirement and Life Insurance Premiums 37,368,078 36,056,735
PAG-IBIG Contributions 1,331,409 1,369,025
Phil-Health Contributions 3,679,964 3,031,600
Employees Compensation Insurance Premiums 1,331,008 1,368,661

Other Personnel Benefits

Terminal Leave Benefits 13,899,094 9,630,462
Other Personnel Benefits 75,850,533 59,855,627
Total 564,195,551 607,528,779
Note 19 – Maintenance and Other Operating expenses

34
 2018 2017
Traveling Expenses
Traveling Expenses – Local 10,657,444 8,396,427
Training and Scholarship Expenses
Training Expenses 1,026,579 1,097,582
Scholarship Grants/Expenses 3,289,600 1,005,000
Supplies and Material Expenses
Office Supplies Expenses 14,877,112 5,536,275
Accountable Forms Expenses 861,019 260,147
Animal/Zoological Supplies Expenses 79,205 537,777
Food Supplies Expenses 3,115,861 6,993,215
Drugs and Medicines Expenses 10,529,077 12,619,295
Medical, Dental and Laboratory Supplies Expenses 2,864,270 4,069,095
Fuel, Oil and Lubricants Expenses 37,817,559 32,331,807
Agricultural and Marine Supplies Expenses 118,369 184,825
Textbooks and Instructional Materials Expense 2,657,470 -
Other Supplies and Materials Expenses 14,604,297 39,487,885
Utility Expenses
Water Expenses 392,362 214,040
Electricity Expenses 77,959,849 80,576,175
Communication Expenses
Postage and Courier Services 91,825 85,525
Telephone Expenses 3,038,929 3,095,037
Internet Subscription Expenses 1,389,561 1,238,002
Cable, Satellite, Telegraph and Radio Expense - 68,115
Awards/ Rewards Expense 72,910 -
Survey, Research, Exploration and Misc. Expenses
Survey Expenses 1,253,370 1,370,339
Confidential, Intelligence, Extraordinary and Misc.
Expenses
Confidential Expenses 21,000,000 41,325,000
Intelligence Expenses - 6,000,000
Extraordinary Expenses 1,675,777 1,889,959
Professional Services
Legal Services - 22,260
Auditing Services 243,401 267,218
Consultancy Service 1,584,037 1,890,000
Other Professional Expense 1,640,136 562,500
General Services
Environment/Sanitary Services 32,817,952 28,102,464
Other General Services - 45,163
Repair and Maintenance
Repairs and Maintenance – Infrastructure Assets 4,044,707 3,520,809
Repairs and Maintenance – Buildings and Other Structures 9,443,976 5,493,227
Repairs and Maintenance – Machinery and Equipment 409,284 6,385,377
Repairs and Maintenance – Transportation Equipment 2,465,157 1,983,180
Repairs and Maintenance – Other Property, Plant and Equipment - -
Taxes, Insurance Premiums and Other Fees

35
 Taxes, Duties and Licenses 625,960 623,310
Fidelity Bond Premiums 251,663 124,298
Insurance Expenses 3,053,067 2,429,035
Other Maintenance and Operating Expenses
Advertising Expenses 144,372 1,372,083
Representation Expenses 3,798,070 3,474,374
Rent Expenses 4,352,780 3,764,388
Membership Dues and Contributions to Organizations 304,695 370,335
Subscriptions Expenses 103,890 145,465
Donations 32,800,262 33,010,427
Other Maintenance and Other Operating Expenses 458,653,726 375,063,092
Total 766,109,580 717,030,527

Note 20 – Financial Expenses

2018 2017
Interest Expenses 12,679,999 15,989,610
Bank Charges 17,500 4,060
Total 12,697,499 15,993,670

36
Note 21 – Non-Cash Expenses

2018 2017
Depreciation – Infrastructure Assets 118,299 35,619
Depreciation – Buildings and Other Structures 33,105,342 7,246,655
Depreciation – Machinery and Equipment 16,397,842 17,945,927
Depreciation – Transportation Equipment 20,525,629 9,623,005
Depreciation – Furniture, Fixtures and Books 2,226,127 1,246,472
Depreciation – Other Property, Plant and Equipment 7,502,533 3,988,045
Total 79,875,772 40,085,723

Note 22 – Financial Assistance/Subsidy to

2018 2017
Subsidy to Other Local Government Units 21,829,600 21,221,000
Subsidy to NGOs / POs - 3,900,000
Subsidy to General Fund Proper/Special Accounts 45,602,572 1,388,889
Total 67,432,172 26,509,889

Note 23 – Transfers

2 0 18
A m o u n t
Particulars
Available Utilized Balance
Current Year Appropriation:
Quick Response Fund (QRF) – 30% 25,147,031 - 25,147,031
Mitigation Fund (MR) - 70% 58,676,405 11,695,406 46,980,999
Sub-Total 83,823,436 11,695,406 72,128,030
Continuing Appropriations:
ICDRRMF (2017) -
MOOE 22,732,919 - 22,732,919
5% - Calamity Fund (2011) 10,782,548 - 10,782,548
5% - Budgetary Reserve (2012) 12,156,253 - 12,156,253
Quick Response Fund (QRF) – 30% 21,202,875 - 21,202,875
134,235,38
Mitigation Fund (MF) – 70% - 134,235,381
1
201,109,97
Sub – Total - 201,109,976
6
284,933,41
TOTAL 11,695,406 273,238,006
2
Less: Transfer to Special Trust Fund (2017)
CY – 2018 - - -
284,933,41
Balance (Current and Continuing Appropriation) 11,695,406 273,238,006
2

37
 Note 24 – Reconciliation of Net Cash Flows from Operating Activities to Surplus
(Deficit)

GENERAL
PARTICULARS TOTAL SEF TRUST FUND
FUND
Surplus (Deficit) or Net Income (Loss) 664,631,543 598,760,009 53,841,447 12,030,088
Non – cash transactions
Depreciation (Non-Cash Expenses) 79,875,772 57,785,438 364,552 21,725,782
Amortization 12,697,499 12,697,499 - -
Increase in Payables 25,239,127 5,217,602 422,557 19,598,968
Increase in provisions relating to employee cost 12,055,769 7,727,807 (304,488) 4,632,451
Increase in investments due to revaluation (98,248,683) (3,279,262) (420) (449,248)
Increase in receivables (89,550,268) (8,880,635) (12,644,361) (68,025,272
Net Cash from Operating Activities (Cash Flows) 598,878,772 572,229,441 41,667,382 (15,018,051)

Note 25 - Reconciliation between actual amounts on a comparable basis as presented

in the Statement of Comparison of Budget and Actual Amounts and in the
Statement of Financial Performance for the year ended December 31,
2018.

CITY OF ILIGAN
Reconciliation between actual amounts on a
comparable basis as presented in this statement Maintenanc
and in the Statement of Financial Performance Personal e and Other Financial Capital
for the Year Ended December 31, 2018 Income
Services Operating Expenses Outlay
Expenses
2,063,861,51 543,067,25 12,523,51 40,810,98
Comparison Statement of Budget and Actual 894,256,375
7 6 4 9
Entity Differences - - - -
Basis Differences:
  Income not considered budgetary items
  Non-cash income 80,889,738 - - - -
  Gain on Sale of Assets 2,770,943 - - - -
  Receipts not considered as income - - - -
  Sale of capital assets (8,492,920) - - - -
  Borrowings (29,565,189) - - - -
  Budgetary items not considered as expenses
Debt Service (Loan Amortization,
  - - - 161,814 -
Retirement of Debt Instruments)
  Interest Expenses capitalized - - - 12,171 -
  Capital Expenditures - - - - -
Timing Differences:
Prepayments charged to current
  - - (7,821,988) - -
appropriations
Unconsumed Inventories charged to current (98,248,683
  - - - -
appropriations )
Consumed Inventories and deferred charges (22,076,125
  - 21,128,295 - -
charged to prior period appropriations )

38
 2,109,464,08 564,195,55 12,697,49 40,810,98
Per Statement of Financial Performance 9 1 766,109,580 9 9

39
Part II – Observations and Recommendations
 Part II – Observations and Recommendations
1. FINANCIAL AND COMPLIANCE

Property, Plant and Equipment

1.1 The balances of the Property, Plant and Equipment accounts totaling ₱
2,762,497,560.16 at gross amount as of December 31, 2018 were unreliable due to
the non-reconciliation of difference amounting to Php 324,350,767.26 between the
books and inventory reports, the failure to regularly renew Acknowledgement
Receipt for Equipment, and the nonobservance of the procedures for disposal of
unserviceable, lost and demolished properties contrary Sec. 490 of the GAAM,
Manual for NGAS, and COA Handbook on Property and Supply Management
System.

Section 490, Volume I of the GAAM requires the agency to conduct physical
inventory taking at least once a year to ascertain the existence of reported assets. The
inventory report shall be reconciled with the accounting office’s inventory accounts and
subsidiary ledgers and the Property Office’s stock cards.

Furthermore, Section 43 of the Manual on the NGAS, Vol. I also states that:

“The Accounting Unit shall maintain perpetual inventory records such as Supplies
Ledger Cards for each inventory stock… The Subsidiary Ledger Cards shall contain the
details of the General Ledger accounts. For check and balance, the Property and Supply
Office/Unit shall maintain Property Cards (PC) for property, plant and equipment, and
Stock Card (SC) for inventories. The balance in quantity per PC and SC should always
reconcile with the ledger cards of the Accounting Unit.”

Section 491 of the GAAM Vol. I provides, among others, that:

"All discrepancies between physical and book inventories must be investigated and
cleared immediately. If necessary, written explanations shall be required from persons
responsible.”

Upon examination of the Report on Physical Count on Property, Plant and Equipment
submitted by the City General Services Office and Financial Statements from the Accounting
Department for the period ended December 31, 2018, the following were noted:

1. The total unreconciled difference between the inventory reports and the accounting
records amounted to Php 324,350,767.26 (details shown in the table below). This
finding is a reiteration from previous year and in which the two concerned departments
have already agreed to resolve as soon as possible. On-going reconciliation has been
initiated for some accounts, yet year end unreconciled amount is still quite material.
Also, for the year 2018, discrepancies between the two records for properties procured
during the year continued to exist because of some lapses, for example in the delivery

38
 process when items are directly delivered to end-user without passing through the
CGSO or immediately informing the same, resulting to incomplete property cards of
the office.

Account Title RPCPPE 12/31/2018 FS 12/31/2018 Difference

Land and Land (23,758,081.8
Improvements 427,518,755.63 451,276,837.43 0)
Road Network 586,676,081.93 3,462,119.00 583,213,962.93
Flood Control System - 902,893.01 (902,893.01)
Water Supply System 222,346,871.60 186,960,570.72 35,386,300.88
Power Supply Systems - 3,032,112.50 (3,032,112.50)
Other Infrastructure (1,687,589.0
Assets - 1,687,589.00 0)
Buildings 319,833,445.71 305,019,018.10 14,814,427.61
School Buildings 115,904,654.11 57,699,509.54 58,205,144.57
Hospital and Health 84,604,203.4
Centers 106,210,476.13 21,606,272.67 6
Other Structures 358,276,398.20 90,869,817.66 267,406,580.54
Machineries - 598,337.09 (598,337.09)
Office Equipment 6,433,803.45 62,341,117.62 (55,907,314.17)
IT Equipment and
Software 94,607,306.25 117,014,652.98 (22,407,346.73)
Agricultural, Fishery and 420,934.1
Forestry Equipment 13,159,339.14 12,738,405.00 4
Communication 8,306,586.9
Equipment 24,023,705.61 15,717,118.69 2
Construction and Heavy 40,426,469.9
Equipment 250,472,571.41 210,046,101.47 4
Firefighting Equipment (34,480,283.6
& Accessories 2,980,913.99 37,461,197.60 1)
Military and Police (269,401.0
Equipment 1,984,700.00 2,254,101.03 3)
Hospital Equipment 88,463,670.26 63,526,659.10 24,937,011.16
Sports Equipment 1,363,915.00 4,353,722.00 (2,989,807.00)
Technical and Scientific
Equipment 5,384,944.13 12,822,959.04 (7,438,014.91)
Other Machineries and (9,008,037.5
Equipment - 9,008,037.55 5)
Motor Vehicles 284,886,131.25 227,364,743.07 57,521,388.18
Water Craft Equipment 4,160,711.00 820,156.00 3,340,555.00
Other Transportation
Equipment and 2,624,071.0
Accessories 2,998,071.03 374,000.00 3
Furniture and Fixtures 30,574,454.17 57,126,774.04 (26,552,319.87)
Library Books 6,769,508.58 31,931,676.81 (25,162,168.23)
Leased Assets
Improvements - 2,486,484.71 (2,486,484.71)
Construction in Progress (521,236,200.3
- Infrastructure Assets - 521,236,200.30 0)

39
Construction in Progress
- Building and Other (88,475,038.3
Assets - 88,475,038.38 8)
Working Animals 1,411,126.00 1,322,924.00 88,202.00
Breeding Animal 1,658,810.01 29,303,971.28 (27,645,161.27)
Other Property Plant and
Equipment 128,747,962.83 131,656,442.77 (2,908,479.94)
Total 3,086,848,327.42 2,762,497,560.16 324,350,767.26
*See detailed breakdown in Appendix A

From the table above, the total count overstatement for 2018 is Php
1,181,295,838.36 of which 72% is attributable to road network and other structures
accounts. On the other hand, count understatement totalled Php 856,945,071.10
wherein 71% is due to construction in progress accounts. The balance per books of the
CIP accounts amounted to Php 609,711,238.68 which upon review of the General
Ledger still contains projects that had already been completed. Report from the City
Engineering Office for the Status of On-going Infrastructure Projects as of December
31, 2018 showed only 23 on-going projects with an estimated accumulated cost of
Php 78,116,700.32. Thus, CIP account is overstated and the failure to transfer cost of
the completed CIP to the appropriate asset account excludes them from the necessary
depreciation. Details are shown in

2. Renewal of Acknowledgement Receipt for Equipment is not regularly done which per
observation resulted to difficulty of the CGSO in locating the properties already
issued, in determining their respective status and in ascertaining the proper persons
accountable thereof. Additionally, data from the accounting records as to the
appropriate accountable persons or offices is outdated, resulting to inconsistency of
records of the agency. Moreover, items amounting to Php 23,460,359.81 were not
located nor presented during the inventory taking, which also included items issued to
employees who already retired without applying for suitable clearance.

3. Records of both offices still contain properties which were unserviceable, lost or
demolished resulting to asset overstatement. The total value of items which should
already been disposed and removed from the books as obtained from the CGSO report
totaled Php 178,913,640.44.

4. Review of the Accounting PPE Schedules as of December 31, 2018 showed some
items amounting to Php 81,236,148.66, mostly properties procured 2018, were not
provided with the corresponding depreciation, rendering the Asset and Expense
Accounts overstated and understated, respectively.

Account Title Amount

Agricultural, Fishery and Forestry Equipment 6,825.00
Communication Equipment 126,345.00
23,448,500.0
Construction and Heavy Equipment
0

40
 17,448,999.0
Firefighting Equipment and Accessories
0
1,453,675.5
Furniture and Fixtures
0
370,000.0
Hospital Equipment
0
13,664,927.9
Hospitals and Health Centers
6
5,018,533.9
IT Equipment and Software
0
69,294.2
Medical, Dental and Laboratory Equipment
5
15,073,078.0
Motor Vehicles
0
Office Buildings 260,000.00
1,935,958.2
Office Equipment
5
Other Property, Plant and Equipment 2,360,011.80
81,236,148.6
Total
6

In effect, the balances of the PPE accounts as of December 31, 2018 remained
unreliable because the properties’ existence, serviceability, custodianship as well as
presentation and valuation cannot be validated nor determined. The management is also
negligently placing the government properties to possible loss.

Recommendation:

We have recommended that the City Accounting Office and City General
Services Office should exert extra effort in reconciling their records to ascertain the
reliability and validity of the balances reflected in the financial statements and take into
consideration the proper treatment for the significant amount of unserviceable, lost and
demolished properties noted.

The City Accounting Office should maintain updated PPE ledger cards including
updated responsible centers to ascertain total accountability of every department,
reclassify the total cost of the completed CIPs to the appropriate asset account and
recognize the corresponding depreciation, review the charges made to the CIP accounts
and effect the necessary adjustments. In connection with this, CEO, CPDO, project
implementers and CAO should have improved coordination to ensure timely recording
of completed projects.

Lastly, the CGSO should maintain accurate and updated property records,
prepare ARE evidencing the receipt of the person in custody of the property and make
regular renewal of the same for all the properties of the City.

41
Management Comment:

The management already made adjustment for unrecorded depreciation in the amount
of approximately ₱607 million in 2018 which is lodged under the Prior Year’s Adjustment
account. The Accounting Department also replied that the report on unserviceable, lost,
demolished, sold or otherwise disposed property from the CGSO was received behindhand
resulting to the untimely recording of the same in the books. Moreover, the submission of the
other departments’ reports on completion of projects is the only phase in which the
Accounting Office could update the CIP accounts. Lastly, the management through the
Accounting Office and CGSO would continually coordinate towards achieving a reconciled
report.

1.2 Unserviceable items amounting to ₱153,525,267.93 were not disposed contrary to

Section 79 of Presidential Decree No. 1445 and Section 167, Rule 22, Title V on
Rules and Regulations on Supply and Property Management in the Local
Government of COA Circular No. 92-386 dated October 20, 1992, thereby
depriving the City of the additional income that could be realized from the sale
thereof.

Section 79 of Presidential Decree No. 1445, commonly known as the State Audit Code
of the Philippines provides that:

“When government property has become unserviceable for any cause, or is no

longer needed, it shall, upon application of the officer accountable therefore, be
inspected by the head of the agency or his duly authorized representative in the
presence of the auditor concerned and, if found to be valueless or unsalable, it may be
destroyed in their presence. If found to be valuable, it may be sold at public auction to
the highest bidder under the supervision of the proper committee on award or similar
body in the presence of the auditor concerned or other duly authorized representative
of the Commission, after advertising by printed notice in the Official Gazette, or for not
less than three consecutive days in any newspaper of general circulation, or where the
value of the property does not warrant the expense of publication, by notices posted
for a like period in at least three public places in the locality where the property is to
be sold. In the event that the public auction fails, the property may be sold at a private
sale at such price as may be fixed by the same committee or body concerned and
approved by the Commission. ”

More so, Section 167, Rule 22, Title V on Rules and Regulations on Supply and
Property Management in Local Government of COA Circular No. 92-386 provides that the
general services officer shall, through the local chief executive, file an application for disposal
with the provincial, city or municipal auditor xxx.

Upon examination on the Report on Physical Count on Property, Plant and Equipment
submitted by the City General Services Office for the period ended December 31, 2018, the
total amount of unserviceable items which are not disposed are as follows:

42
 Account Title Amount
Agriculture, Fishery & Forestry ₱ 153,100.00
Equipment
Artesian Wells, Reservoirs, Pumping 2,669,338.38
Station
Breeding Animals 10,000.00
Communication Equipment 2,754,016.05
Construction & Heavy Equipment 74,785,822.45
Fire Fighting Equipment & Accessories 101,279.99
Furniture & Fixtures 2,573,605.71
Hospital Equipment 9,627,419.14
IT/Software Equipment 19,397,274.72
Library Books 17,914.30
Medical, Dental & Laboratory Equipment 207,068.00
Military & Police Equipment 225,350.00
Motor Vehicle Equipment 27,000,807.91
Office Equipment 2,051,278.61
Other Property Plant & Equipment 9,581,621.67
Other Transportation Equipment 220,602.00
Sports Equipment 95,430.00
Technical & Scientific Equipment 1,260,229.00
Water Supply System 369,110.00
Work Animals 424,000.00
Total ₱ 153,525,267.93

The total amount reflected in the table above showed an increase of Php 3,367,158.81
or 2.24% from previous years’ balance of ₱150,158,109.12. Almost half or 49% of
unserviceable items is represented by Construction and Heavy Equipment. A substantial
increase of P12 million is also noted for the Motor Vehicle account. Reported items under the
account of Breeding Animals and Work Animals represented those which were washed-out by
Typhoon Sendong back in 2011. Relief for accountability has been reportedly applied for
these animals (carabaos, cattle, etc.) which were valued at P434, 000.00 that is yet to be
confirmed. A schedule showing the detailed summary of unserviceable items is shown
Appendix B.

For the year 2018, two major actions were made by the management with regard to the
disposal of unserviceable items. First, there was one successful disposal through public
auction realized in November 08, 2018 for 227 items sold for P2.8 million. Second, total
application for disposal forwarded to the Commission amounted to P9,914,069.22 or 5.58%
only of the total items considered unserviceable as of December 31, 2018. No further notable
actions by the management were made to immediately dispose items with unserviceable
status.

43
 Interview with Mr. Tuazon, Supply Officer I, revealed that the accumulation of items
with unserviceable status is due to the lack of manpower in the Disposal Committee of the
City, with only one person designated to provide appraisal for all items in their custody. More
so, the disposable committee of the City is composed only of four personnel. It has also been
observed that the absence of proper coordination between the City personnel and the City
Auditor’s office led to some of the application documents to be missing.

The non-disposal of unserviceable items deprived the City from generating income
which could have been realized from the sale of items with remaining value and which
income could have been used for other useful projects for the improvement of the City. Also,
the non-disposal of these items led to their further deterioration and decline in value and also
prevents the City from having an effective utilization of its limited space.

Recommendation:

We have recommended that the management require personnel of the CGSO and
other offices concerned to conduct disposal activities twice a year or when the need
arises, and to be well-informed on the determination of disposable property, proper
procedures in the disposition of unserviceable properties, and effect the prompt and
proper disposal of the same to prevent further deterioration, decline in value and waste
of storage spaces, in accordance with applicable rules and regulations on supply and
property management in local government units. Also, require the personnel of the
CGSO to furnish the City Accountant with the properly accomplished Inventory,
Inspection and Appraisal Form or the Report of Waste Materials duly acted upon
together with a copy of the Official Receipt and inform her that the listed property may
now be dropped from the book of account.

Management Comment:

The Management replied in its letter that two reports were already forwarded to the
COA Regional Office X which were then considered lost or untraceable and hereby advised to
re appraise and evaluate those items and submit the same. Furthermore, the report on the
Physical Count of Property, Plant, and Equipment Summary of Unserviceable items as of
December 31, 2018 needs to be updated since certain construction and heavy equipment were
still in the records though already included in the auction sale last November 2018. Equipment
which were already repaired and transferred to different accountable persons were not
reflected in the report which resulted to the overstatement of the report totaling ₱52, 293,
273.43. An updated report on the PPE will be submitted accordingly. Lastly, the CGSO will
abide to the recommendations of the Commission in improving the invenrtory system of the
City.

44
Cash Advances

1.3 Cash advances granted to officers and employees and to special disbursing
officers amounting to ₱120,630,855.82, out of which, P115,429,090.43 or 95.69%
are aged one year and above, remained unliquidated as of December 31, 2018
contrary to COA Circular 97-002 dated February 10, 1997, COA Circular No.
2012-004 dated November 28, 2012 and COA Circular 2016-005 dated December
19, 2016.

COA Circular No. 97-002 dated February 10, 1997 prescribing the rules and
regulations on the grant, utilization and liquidation of cash advances provides, among others,
as follows:

Sec. 4.1.3 –“A cash advance shall be reported on as soon as the purpose for which it
was given has been served.”

Sec. 4.1.5 –“Only duly appointed or designated disbursing officers may perform
disbursing functions. Officers and employees who are given cash advances for
official travel need not be designated as Disbursing Officers.”

Sec. 5.1.3 –“The AO shall liquidate his cash advances as follows”

Official travel – within sixty (60) days after return to the Philippines in the case of
foreign travel or within thirty (30) days after return to his permanent official station
in the case of local travel x xx”

Sec. 5.7 – “When a cash advance is no longer needed or has not been used for a
period of two (2) months, it must be returned to o refunded immediately to the
collecting officer.”

Sec. 5.8 – “All cash advances shall be fully liquidated at the end of each year. Except
for the petty cash fund, the accountable officer (AO) shall refund any unexpended
balance to the Cashier/Collecting Officer who shall issue the necessary official
receipt.” Underscoring supplied for emphasis

COA Circular No. 2012-004 dated November 28, 2012 was issued as a final notice
and demand to all concerned accountable officers to settle and liquidate all cash advances
outstanding as of December 31, 2011, on or before January 31, 2013.

45
 Anent the material amounts of cash advances still outstanding despite the issuances
of the aforementioned Circulars, COA Circular No. 2016-005 dated December 19, 2016 was
issued prescribing the guidelines and procedures on the write-off of dormant unliquidated
cash advances among other accounts.

Cursory analysis of the Subsidiary Ledgers for cash advances for payroll, travel and
special purpose and time bounded undertakings as of December 31, 2018 disclosed that
unliquidated cash advances amounted to P13,518,234.21 under General Fund; P18,388,223.69
under Trust Fund and P374,397.92 under Special Education Fund. While the amount
P88,350,000.00 represented cash advances for confidential and intelligence funds (CIF) for
the years 2005 to 2013 for a total amount of P120,630,855.82 for all funds, as shown in the
matrix below. Of this amount, P115,421,391.93 or 95.68% pertains to prior years’ cash
advances and remained unsettled for more than one year to several years outstanding.

Description (A) (B) (C) (D) (E) (F) C+F

Beginning Liquidated =(A-B) Cash Liquidations = (D-E) Unqliquidated
balance of Cash Unliquidated Advances made on CAs Balance of Balance
Prior Advances of Balances of Granted granted in CAs As of 12/31/18
Years Prior Years Prior Years From Jan. 1, 2018 granted
As of Jan 1, from Jan. 1, CA 2018 to Dec. from 1/1/18
2018 2018 to Dec. As of Dec. 31, 31, 2018 to 12/31/18
31 2018 2018
General Fund 12,704,323.0 114,428,088.1 110,067,605.5
21,862,074.67 9,157,751.58 4,360,482.63 13,518,234.21
9 5 2
Trust Fund 23,178,558.54 5,623,976.11 17,553,730.43 60,092,005.81 59,265,637.05 826,368.76 18,388,223.69
Special Education 359,909.92 - 359,909.92 7,052,489.06 7,038,001.06 14,488.00 374,397.92
Sub-total 18,328,299.2 181,572,583.0 176,371,243.6
45,400,543.13 27,071,391.93 5,201,765.39 32,280,855.82
0 2 3
Confidential and
93,350,000.00 5,000,000.00 88,350,000.00 21,000,000.00 21,000,000.00 - 88,350,000.00
Intelligence Fund
TOTAL 138,750,543.1 23,328,299.2 115,421,391.9 202,572,583.0 197,371,243.6
5,201,765.39 120,630,855.82
3 0 3 2 3

Although the City Accounting Office has been continuously requiring the accountable
officers to liquidate immediately their cash advances, still, a substantial amount of cash
advances remained unliquidated after the purpose for which they were granted have already
been completed. Management failed to monitor closely and observe the reglementary period
within which to liquidate cash advances. However, on a positive note, for CY 2018 the
Accounting Office was able to strictly implement the previous year’s audit recommendation
on the non-granting of additional cash advances if previous cash advances were not yet
liquidated or settled. It was also observed that significant liquidations were made for cash
advances granted in CY 2018, as shown in the matrix below.

CA Granted in
Particulars Liquidation % Balance %
CY 2018
96.18
General Fund 114,428,088.15 110,067,605.52 % 4,360,482.63 3.82%
98.62
Trust Fund 60,092,005.81 59,265,637.05 % 826,368.76 1.38%
99.79
SEF 7,052,489.06 7,038,001.06 % 14,488.00 0.21%
Confidential and Intelligence
Fund 21,000,000.00 21,000,000.00 100% - -

46
 Further review of the SL disclosed that P66,423,579.82 or 55.06% (Appendix C)
pertains to cash advances which are already outstanding for ten years or more, however, it was
observed that no substantial action has been taken by Management to address the unliquidated
cash advances which may have reached dormancy despite COA Circular No. 2016-005 which
prescribes the guidelines and procedures in reconciling and cleaning the books of accounts of
LGUs of dormant unliquidated cash advances among other accounts for fair presentation of
accounts in the financial statements. As defined in the said Circular, dormant unliquidated
cash advances are advances granted to disbursing officers, agency officers and employees,
which remained non-moving for ten (10) years or more and where settlement/collectability
could no longer be ascertained. Section 7 of the same Circular enumerates the responsibilities
of the Accountant, one of which is to prepare aging of dormant fund transfers on a quarterly
basis to support any request for write-off. To write-off the dormant fund transfers, the Head of
the government entity shall file the request for authority to write-off to the concerned Audit
Team Leader and/or Supervising Auditor.

It shall be emphasized, however, that for dormant accounts that were granted to
accountable officers who are still connected with the City Government should not be
requested for write-off since liquidation of the same could be made by compelling the
concerned accountable officer to immediately liquidate their cash advances. Under Item 8.3 of
COA Circular No 2016-005 the request for write-off shall be duly supported with the
following:

a. Schedule of dormant accounts by accountable officer, certified by the accountant

and approved by the Head of the government entity;
b. Certified relevant documents validating the existence of the conditions for
dormancy, as applicable, such as:
 Death Certificate issued by the Philippine Statistics Authority (formerly
National Statistics Office)
 Proof of Insolvency
 Certification from the Department of Trade and Industry that the debtor has
no registered business
 Certificate of no residence in the barangay of the municipality/city of last
known address
 Proof of exhaustion of all remedies to collect the receivables and demand
to liquidate the cash advances and fund transfers, such as but not limited to
copies of served or returned demand letters
 Certification by the Legal Officer of the entity of no pending case relative
to the account
 Certification by the responsible officials of the entity to the effect that there
are no records/documents available to validate the claim
 Other justifications, like in the case of request for write-off due to loss of
documents, the circumstances of the loss should be stated in the letter-
request.

47
 Moreover, it shall be noted that COA Circular No. 2016-005 shall not be interpreted to
either condone the written off accounts or to extinguish the obligations of the officers to
liquidate their cash advances. The Management shall continue to exert effort to collect the
accounts appearing in the RAWO when circumstances would warrant. Further, this shall not
be construed as a ground to exonerate the liability of the officers/employees for infidelity in
the custody of documents.

The City Government should likewise not let unliquidated cash advances reach
dormancy. Regular monitoring should be done and constant demand of full liquidation must
be made pursuant to the abovementioned Circulars. It should be the prime objective of the
City Government to fully account and cautiously protect government funds.

Furthermore, we noted several accounts with negative balances which could be mean
expenses incurred by the employees in excess of their cash advances or errors in recording.
Even then, the Accounting Office should look into the details of these balances and have them
corrected to present the books at its correct balance at year end.

As pointed out in our prior years’ Annual Audit Reports, the aforementioned practice
only showed that the existing controls established by the City Government did not provide
adequate safeguard against the resources of the City Government which may result to possible
loss and/or misuse of government funds. These unliquidated cash advances at year-end, in
effect, overstated the pertinent asset accounts and understated the related current and prior
year’s expense accounts. Further, the existence of dormant unliquidated cash advances for
years affected the fair presentation thereof in the financial statements.

This is a reiteration of the previous year’s audit findings.

Recommendation:

In view of the foregoing observation, we have recommended to the City

Accounting Office the following:

 Closely monitor cash advances and compel all accountable officers to produce
without delay their liquidation reports together with the supporting documents,
and to further require the immediate refund of all unused cash advances
pursuant to COA Circular 97-002;

 Require the liquidation of long outstanding cash advances thru mandatory

payroll deduction of accountable officers who are still active and connected with
the City Government;

 Require officials and employees who are retiring from the government service to
settle their cash advances prior to the issuance of clearance from money and
property accountabilities;

48
  Conduct thorough review and evaluation of the affected dormant accounts and
comply with all the documentary requirements and procedures under COA
Circular 2016-005 for the request for write-off of dormant accounts and the
disclosure thereof;

 Conduct regular and periodic verification, analysis, and validation of the

existence of the unliquidated cash advances and determine the concerned
accountable officers;

 Prepare the quarterly aging of dormant unliquidated cash advances on a

quarterly basis to support the request for write-off as required under Item 7.4 of
COA Circular 2016-005;
 Ensure that all applicable laws, rules and regulations affecting cash advances are
strictly adhered to.

Management Comment:

Management in its written reply pointed out that demand letters were sent to all
accountable officers/employees including those who already severed their ties with the
government. Despite furthest efforts, some accounts remained outstanding due to some
uncertainties in their identity, as some were tagged AWOL, addresses were no longer
ascertainable, and some were already deceased.

The Accounting Office also imposed consented payroll deduction on

officers/employees still connected with the LGU. As to the noted negative balances, the
Accounting Office is on the process of conductiong an in-depth examination and shall do the
necessary corrections/adjustments. Further, Management is contemplating the write-off of
dormant accounts pursuant to COA Circular 2016-005.

Loans and other Receivables

1.4 The loans extended to various cooperatives and associations for the City
Livelihood Assistance Program (CLAP) totaling ₱7,051,085.91 or
66.36%remained uncollected as of December 31, 2018 and has been outstanding
for years, thereby, affecting the continuity of livelihood programs and depriving
other beneficiaries from availing capital assistance from the City Government.
Moreover, unavailability of complete records made the possibility of collection
even more remote.

In its effort to boost livelihood projects of associations and cooperative, the City
Government of Iligan, through Executive Order No. 087, series of 1995, created the City
Livelihood Assistance Committee (CLAC), and believe that the program is beneficial to the
city constituents, the City Council on October 19, 1995 adopted City Ordinance No. 2645,
series of 1995, entitled “An Ordinance Providing for the Implementation, Policies and
Guidelines of Iligan City Livelihood Assistance Program in Line with Provisions of Section
34, 35 and 36 of the Local Government Code of 1991”.

49
 The CLAC is responsible in implementing the City Livelihood Assistance Program
(CLAP) by assisting Non-Government Organizations and Cooperatives by providing them
with financial and technical assistance.

The LGU, through its City Livelihood Assistance Program (CLAP), grants loans to
various eligible borrowers such as cooperatives and associations to boost their livelihood
projects and augment their income. The loan is interest free and shall be paid within a period
of two (2) years as reflected in their respective amortization schedule (payment will be done
annually). The two (2) years will commence on the date after the release of the said assistance,
or a six (6) months grace period is applied or maybe allowed from the date of release
depending on the type of project undertaken. Prior to the release of the loaned amount, the
cooperative or association shall issue post-dated check to ensure payments of the loan.

The City Government of Iligan released a total of ₱13,724,733.60 from CY 2005-2018

under the General Fund to various cooperatives and associations as shown below:

Year
Cooperative/ Associations Loan Amount
Granted
1 ACMAC COASTAL RESOURCES MULTI- 175,000.00 2006
PURPOSE COOP.-(ACMAC)
2 AJAH MIGHTY UNIT - (DALIPUGA) 30,000.00 2006
3 ANTHORIUM WOMEN GROUP (Zenaida A. 12,000.00 2011
Baloria)
4 ASSOSAYON SA MALAHUTAYONG 12,000.00 2011
MAKUGIHON KABABAYE-AN SA DIGKILA-
AN (Perlinda H. Anor)
5 BABAE YAYAMANIN ANG KANILANG 250,000.00 2006
HANAPBUHAY (BAYANIHAN)
6 BARANGAY LUINAB COOPERATIVE 171,000.00 2005
7 BRGY. TUBOD BRGY-GMP LIVELIHOOD 3,000.00 2005
ASSOCIATION (Villaruz, Rogelio)
9 CABAKAS Multi-Purpose Cooperative, Rep. by: 150,000.00 2009
Irenita E, Emborong & Victoria D. Paclar - (Sta.
Filomena)
10 CITY LIVELIHOOD ASSISTANCE PROGRAM 780,000.00 2005
(CLAP-SELF HELP GROUPS)
11 KATIPUNAN FARMERS MULTI-PURPOSE 1,540,000.00 2005
COOPERATIVE
12 CO-OPS FOR CHRIST MULTI PURPOSE 300,000.00 2017
COOP - (POBLACION)
13 COREHOUSE SEA-KAUNLARAN 16,360.00 2005
ASSOCIATION
14 (CUIC) COOPERATIVE UNION OF ILIGAN 200,000.00 2018
CITY, (RCTMC) Building IISHAI, Suarez, Iligan
City represented by Chairman Edwin P. Quisido

50
15 EDEN MULTI-PURPOSE COOPERATIVE 150,000.00 2009

16 Fil-Vinyl Multi-Purpose Cooperative, Assumption 200,000.00 2018

Heights Buru-un, ZIligan City, represented by its
Chairman Wilfredo R. Baban
17 FIRST ILIGAN UNITED VENDORS (FICUVA) 300,000.00 2018
MPC
18 FOREVER HIGHLIGHT-SEA KAUNLARAN 100,000.00 2011
(Emma Reambonanza)
19 GAMMA EPSILON INTERNATIONAL 1963 300,000.00 2018
MARKETING INC.,Purok I La Salle Road, Pala-
o, Iligan City, represented by : its President,
Rolando N. Buenaventura
20 GAWAD KALINGA COMMUNITY 953,634.00 2005
DEVELOPMENT FOUNDATION
21 GENERAL FUND - ANDRES BUENDIA 83,008.01 2005
22 GK MISSION VILLE KALIPI WOMEN (Jennifer 12,000.00 2011
H. Hora)
23 GREENFIELD SEAK ASSOCIATION 75,000.00 2010
(Represented by GUALBERTA CAHILOG-Pres.)
25 HOG GROWER ASSOCIATION, (TUBOD) 50,000.00 2006
26 HONEY BABES ASS. INC. -(UBALDO LAYA) 250,000.00 2006
27 ICNHS MULTI-PURPOSE COOPERATIVE 650,000.00 2017
28 ILIFFODS MULTI-PURPOSE COOPERATIVE 100,000.00 2005
29 ILIGAN ABACA PRODUCER'S 800,000.00 2012
COOPERATIVE
31 ILIGAN CITY EAST NATIONAL HIGH 250,000.00 2017
SCHOOL MPC
32 ILIGAN FOOD TERMINAL SERVICE 500,000.00 2017
COOPERATIVE (Bgy. San Miguel, Tibanga,
Iligan City)
33 ILIGAN LIGHT EMPLOYEES MULTI- 400,000.00 2017
PURPOSE COOPERATIVE (Poblacion, Iligan
City)
34 ILIGAN QUAIL RAISER ASSOCIATION 150,000.00 2010
35 ISLA VERDE BARANGAY ABUNO COOP, c/o 710,920.00 2005
Bonifacio Abayan
36 KABACSANAN FARMERS ASSOCIATION 278,616.00 2005
37 KALUBIHON LIVELIHOOD ASS. OF 125,000.00 2008
DALIPUGA, INC - (DALIPUGA) (Mediana,
Robert)
38 LESS FATS HOG AND DELICIOUS MEAT 60,000.00 2006
PROJECT GROUPS- (SANTIAGO)
39 LOWER MANDULOG FARMERS COOP 349,000.00 2005
40 MAYKAPANSANAN LINGAP ASSOCIATION 12,000.00 2011
(Ma. Leonora T. Jariol)
51
 41 METRO ILIGAN TRANSPORT SERVICES 592,500.00 2005
42 MHRG-(MANUANG HOG RAISING GROUP)- 90,000.00 2006
Tubod
43 NAPOCOR ELEM. SCHOOL TEACHERS 503,229.14 2008
COOP
44 NWM-ILIGAN POLICE RETIREES 100,000.00 2005
ASSOCIATION MULTI-PURPOSE
COOPERATIVE
45 PUNDOK GLORY 70,000.00 2006
46 PUROK 1 BRY. SARAY FIRE VICTIMS 35,000.00 2012
ASSOCIATION
47 PUROK LOURDES TUBOD CHAPTER 60,000.00 2006
(TUBOD)
48 RISING STAR MULTI-PURPOSE COOP 175,000.00 2005
49 RJSPR GROUP - (BRGY BURU-UN) 54,000.00 2006
50 ROMA-ROOSEVELT MOTHERHOOD ASS. 58,000.00 2006
(SARAY-TIBANGA)
51 SELF EMPLOYMENT ASSISTANCE (SEA) 271,000.00 2005
COMMITTEE OF ILIGAN
52 SUSTAINABLE AGRI-BUSINESS GROUP - 50,000.00 2006
(DIGKILA-AN)
53 TAMBACAN MULTI-PURPOSE 184,000.00 2005
COOPERATIVE
54 TIPANOY LIVELIHOOD MULTI-PURPOSE 250,000.00 2006
COOP. Rep By: C. Tamrgo & R. Miclat - (DOÑA
MARIA)
55 TRIPLE MULTI-PURPOSE COOPERATIVE 120,500.00 2005
56 UNKNOWN 312,966.45 2011
57 WAGO FAMILY SEA K ASSOCIATON 250,000.00 2007
(Bracero Carmelita)
58 ZONE HILLTOP LIVELIHOOD ASS. - (BRGY 50,000.00 2006
SUAREZ)
     TOTAL 13,724,733.60  

Review of the schedule of Loan Receivables- Others account as of December 31,

2018, revealed that the City has an outstanding loans receivable balance of ₱9,226,085.91
(67.22%) under the General Fund, aging less than a year to 12 years, details are shown in
Appendix D. Of the total amount, P7,051,085.91 pertains to loans granted from 2005-2012 as
can be gleaned from the matrix below.

Particulars Total Balance as of Percentage

Amount December 31,
Granted 2018
Total Amount 13,724,733.60 9,226,085.91 67.22%
Loans granted in 2017-2018 3,100,000.00 2,175,000.00 70.16%
Loans granted in prior years ( 2005- 10,624,733.60 7,051,085.91 66.36%
52
 2012)

It was noted that there was minimal collection of loans receivable granted in the years
2005-2012 while there were accounts with no collection made in the total amount
₱1,095,976.00 coming from 42 accounts since the loans were granted. The inability of the
Management to provide complete information of the borrowers due to incomplete and
inexistent records made the possibility of collections even more remote. Related records and
documents for most of the loans were not available.

The City Accounting’s Office have been sending quarterly demand letters to CLAP
proponents, unfortunately, the whereabouts of some could no longer be traced. It was also
noted that some of the cooperatives already declared dissolution.

Hence, the failure to collect these loans receivables affected the availability of cash for
the operation and the continuity of the program and deprived other beneficiaries from availing
capital assistance for their livelihood projects.

We have recommended to Local Chief Executive to direct the head of the CLAC
to exert maximum effort to intensify collection of overdue loan receivables by sending
notices/bills to the last known addresses of the different beneficiaries so that more
cooperatives and associations will be benefited by the said program. For those found no
longer collectible, initiate the preparation of the request for authority from the
Commission on Audit to write-off the accounts; and maintain Subsidiary Ledgers and
complete information for loan receivables to monitor collections of loan amortizations
from concerned borrowers.

Management comment:

During the exit conference, Management concurred with the audit recommendations,
and pointed out that they have been constantly sending written demands and follow-ups to
CLAP proponents in its judicious efforts to collect from the latter’s outstanding loans,
however, there are those proponents the records of which could no longer be traced because
the files were washed out by Typhon Sendong. As such, Management is contemplating the
write-off of these accounts along with the dormant accounts pursuant to COA Circular 2016-
005.

Bottom-Up Budgeting

1.5 Thirty-two (32) out of thirty-seven (37) projects under the Bottom-up Budgeting
(BUB) program proposed for calendar years 2014-2016 were either on-going or
unimplemented as of December 31, 2018 despite downloaded funds from various
National Government Agencies totaling P56,723,066 contrary to DBM-DILG-
DSWD-NAPC Joint Memorandum Circular No. 7 dated November 3, 2015 thus
depriving the intended beneficiaries of the immediate and maximum use of the
programs/projects and thereby defeating the purpose for which these funds had
been set up.

53
 A strategy to reduce poverty incidence in the country is the implementation of Bottom-
Up Budgeting (BUB) that aims to ensure the inclusion of the funding requirements for the
development needs of the poorest municipalities and cities in the programs and budgets of
National Government Agencies.

The initiative will also make the planning and budgeting process of both the local and
national governments more participatory and empowering through genuine involvement of
grassroots organizations and communities and the strengthening of the convergence
mechanism of the delivery of national services in the community.

DBM-DILG-DSWD-NAPC JMC No. 7 dated November 3, 2015 provides for the

Policy Guidelines and Procedures in the Implementation of the BuB Program for FY 2016 and
thereafter. The programs/projects to be funded herein shall contribute to an increased citizen’s
access to local service delivery through a demand-driven budget planning process and to
strengthen government accountability in local public service provision.

In line with the aforementioned regulation, verification of the status of BuB projects
proposed for Calendar Years 2014-2016 in the Trust Fund books vis-à-vis the Reports of
Disbursements for CY 2018 from various government agencies such as the Department of
Agriculture (DA), Department of Social Welfare and Development (DSWD) , Department of
the Interior and Local Government (DILG), Department of Trade and Industry (DTI)
disclosed that thirty-two (32) BuB projects with funds received from the funding agencies
were either on-going or not yet implemented as detailed in Appendix E and summarized
below. Of the 37 projects for implementation, only the 5 projects were implemented which
were intended for bio-organic processing, tissue culture laboratory rehabilitation and fishing
facility for sending affected fishermen. On the other hand, 21 projects were on-going as of
year-end while 11 remained unimplemented or funds remained intact and that no
disbursements were charged for most of the projects despite passage of utmost 28 months
from the receipt thereof.

No. of Implemented No. of Unimplemented and

No. of Projects On-going Projects
Year Total Cost
Projects No. of Cost No. of Cost
Projects Projects
BUB CY 2014 17 17,797,066 3 1,454,933 14 16,342,133
BUB CY 2015 12 27,540,000 0 0 12 27,540,000
BUB CY 2016 8 11,386,000 2 1,996,787 6 9,389,213
TOTAL 37 56,723,066 5 3,451,720 32 53,271,346

For BUB projects proposed for CY 2014, implementation rate in CY 2018 was at 21.75%
only while for BUB projects proposed for CY 2015 and CY 2016, implementation rate was at
53.72% and 40.05%, respectively, for a total disbursement of P23,225,453.82 as shown in the
matrix hereunder. Although it was noted that there was a significant improvement in the
implementation of BUB projects in CY 2018, still implementation was minimal for BUB
projects of CY 2014 and delayed for several months depriving the beneficiaries of the timely
and immediate use of the benefits that could have been derived therefrom.

54
 Year Disbursements
2016 2017 2018
Amount % Amount % Amount %
BUB CY 2014 - 0 3,419,366.75 19.21% 3,870,137.38 21.75%
BUB CY 2015 86,570.24 0.31% 718,321.39 2.61% 14,795,761.98 53.72%
BUB CY 2016 830,322.00 7.29% 45,631.01 0.49% 4,559,554.46 40.05%
TOTAL 916,892.24 4,183,319.15 23,225,453.82

Scrutiny of the transactions on individual SL accounts showed that the ending

balances include some BUB funds that were received by the City Government only in CY
2016, hence, the low utilization rate on those accounts. Analysis revealed various reasons for
the non-utilization of the funds received and delayed or non-implementation of the related
programs/ projects, as follows:

a. Delayed release of funds from Source Agency

It was noted that delays in the downloading/receiving of funds from the NGA Source
Agencies (SA) for BuB projects hampered the timely implementation of the projects. As can
be gleaned from Appendix E, BuB projects proposed for Calendar Years 2014-2016 was
downloaded only in 2016 to as late as 2017, an average delay of 1 year and 6 months.

Management explained that one of the major reasons for the delays was the
preparation of numerous supporting documents required by the Source Agencies which
resulted to the delay in the release of the funds such as preparation of technical documents.
However, the delays could have been avoided by proper planning and coordination among the
officials and employees of the City Government with the SAs for the timely release of the
funds.

b. Absence of a specific date of completion in the Memorandum of Agreement (MOA)

COA Circular No. 2012-001 dated June 14, 2012 prescribes the revised guidelines and
documentary requirements for common government transactions. One of the requirements for
fund transfers is copy of the Memorandum of Agreement/Trust Agreement entered into by
and between the Source Agency (SA) and Implementing Agency (IA).

The MOA sets the objectives/rationale of the transfer, the purpose of funds, the project
to be implemented, the obligation of the parties, the terms and conditions and other necessary
provisions for its effective and efficient implementation.

Examination of available Memorandum of Agreement (MOAs) for the various BuB

projects downloaded from the Department of Agriculture showed that there was no specific
timeline for the completion/and or schedules of each of the BuB projects, hence, there is no
basis in the evaluation and monitoring of the timeliness of the projects’ implementation
because the actual implementation is left at the discretion of the City Government. While for
the other BuB projects, no copies of the MOAs were obtained by the Auditors, hence, it
hindered the Auditors from evaluating the compliance by the City Government of the

55
provisions of the project, proper monitoring of the utilization, accounting and reporting
thereof.

c. Inadequate monitoring by the City Government and Local Poverty Reduction

Action Team (LPRAT)

Item 5.14 of DBM-DILG-DSWD-NAPC JMC No. 7 states, among others, that:

“5.14.1 The LCE shall assign a BUB Focal Person from among LGU Personnel. The
C/MLGOO cannot be assigned as the BUB Focal Person.

5.14.2 The LPRAT shall meet quarterly to discuss the progress of BuB projects.

 The meeting shall be presided by the chair (LCE) or by his/her

representative. In case an LCE has not designated a representative, the
CSO vice-chair shall preside such meetings.
 If an LPRAT was not conducted in the previous quarter and no meeting is
scheduled for the current quarter, the CSO CO-chair may call for an
LPRAT meeting by sending a notice of meeting to all LPRAT members two
(2) weeks in advance.

5.14.3 The LPRAT shall constitute a sub-committee that shall serve as the Project
Monitoring Committee of all BuB Projects.

 It shall be composed of an equal number of government and non-

government representatives and shall include the CSO-chair.
 It shall conduct project monitoring field visits to inspect the progress of
BuB projects at least twice a year.
 The LGU shall provide resources necessary for the functions of the project
monitoring committee.

5.14.4 LPRATS shall review and validate the status of their BuB projects as
presented in the OpenBuB portal (www.openhub.gov.ph).

5.14.5 The LPRAT, through the BuB Focal Person, shall submit the following reports
every quarter to the RPRAT:
 Validation report on the status of BuB projects
 Status of BuB-LGSF Projects
 These quarterly reports should be noted/signed by the CSO co-chairperson
of the LPRAT

5.14.7 LGU shall also submit progress reports and other documents as may be
required for projects funded by participating agencies but implemented by the local
government.”

56
 It was also noted that lack of strict monitoring by the City Government and the
LPRAT contributed to the delay of the implementation of the program. As shown in the
Appendix attached, projects of which funds were already downloaded only in 2016 and to as
late as 2017 remained unimplemented at the end of the year. Upon verification, it was
disclosed that there was still no consolidated quarterly status reports of all BuB projects
submitted to the RPRAT as required under 5.14.5 DBM-DILG-DSWD-NAPC JMC No. 7.

d. Procurement Process

It was also observed that delayed implementation of BUB projects can also be
attributed to the perennial problem of the City Government on the significant delays in its
procurement process.
Given the wide latitude and complexities of the BuB projects/ programs, the activities
involved from the processing of documentary requirements, all the way to its realization must
not be overlooked to attain the objective of alleviating poverty in the marginalized sector of
the society. Had there been a strict monitoring in all stages of operation from the release of
funds to actual project execution and reporting, the issues and concerns regarding the
implementation could have been addressed immediately.

Hence, the undue delay in the implementation of BuB projects is an apparent

contradiction to the desire/thrust of national government to expedite the implementation of
projects/programs of the government so that results could be enjoyed immediately by the
intended beneficiaries.

The foregoing deficiency is a reiteration of a previous year’s audit observation.

Recommendations:

In view of the foregoing observations, we have recommended to the Local Chief

Executive the following:

 Prioritize and expedite the implementation of BuB projects so that intended

beneficiaries could benefit from the immediate and maximum use of the
programs/projects.

 Require the BuB focal person to follow up and obtain signed MOAs for all BuB
transfers and submit copies of the MOA and other pertinent documents to the
Auditor to properly evaluate the implementation of the projects. Henceforth, the
MOAs that are to be prepared for future BuB projects should specify the details
relative to projects to be undertaken timelines and/or schedules of
implementation of the projects for proper monitoring of the progress and
evaluating the implementation of the projects and the utilization of funds for the
purpose intended;

 Require the LPRAT and other government officials involved in the monitoring of
BUB Projects to strengthen the monitoring control by conducting a timely

57
 evaluation and inspection of projects in order to address immediately the
identified problem for its timely completion; and

 Advise the BAC and personnel in-charge of procurement to revisit the

procurement process, identify points of delay and establish measures to address
the flaw to avoid recurrence of delay in future similar projects.
Management comment:

During the exit conference, Management assured to comply with the audit
recommendations and will expedite the implementation of BUB projects.

Contract of Service

1.6 Elective barangay officials were hired as Barangay Health Workers (BHW)
under contract of service in violation of Section 95, Title III, Book I of Republic
Act No. 7160 and Section 4(a)(b) of Republic Act No. 6713, thereby resulting to
double compensation.
Section 95, Title III, Book I of Republic Act No. 7160, otherwise known as the Local
Government Code of 1991, provides that:

“Section 95. Additional or Double Compensation. - No elective or appointive local

official or employee shall receive additional, double, or indirect compensation, unless
specifically authorized by law, nor accept without the consent of Congress, any
present, emoluments, office, or title of any kind from any foreign government.
Pensions or gratuities shall not be considered as additional, double, or indirect
compensation.”

Section 4(a) and 4(b) of Republic Act No. 6713 dated February 20, 1989, otherwise
known as the Code of Conduct and Ethical Standards for Public Officials and Employees,
states that:

“Section 4. Norms of Conduct of Public Officials and Employees. - (A) Every public
official and employee shall observe the following as standards of personal conduct in
the discharge and execution of official duties:

(a) Commitment to public interest. - Public officials and employees shall always
uphold the public interest over and above personal interest. All government resources
and powers of their respective offices must be employed and used efficiently,
effectively, honestly and economically, particularly to avoid wastage in public funds
and revenues.

(b) Professionalism. - Public officials and employees shall perform and discharge
their duties with the highest degree of excellence, professionalism, intelligence and
skill. They shall enter public service with utmost devotion and dedication to duty. They

58
 shall endeavor to discourage wrong perceptions of their roles as dispensers or
peddlers of undue patronage.” (Underscoring supplied)

The City Government of Iligan, represented by the City Mayor, engaged the services
of Barangay Health Workers (BHWs) under a Contract of Service in consideration of an
honorarium of P4,000.00 paid on a monthly basis. The BHWs will work under the supervision
of the City Health Officer and under the guidance of and close coordination with the Public
Health Nurse and Midwife designated by the City Health Officer to perform such functions,
including but not limited to:

 Provide linkage between the community and local health agencies by conducting
household study group (20) households twice a year under the guidance of and in
coordination with the Public Health Nurse and Public Health Midwife;
 Conduct house-to-house surveys of households within their area of responsibility;
 Assist the community to develop a health plan and to take action to promote their
health and well-being;
 Follow-up targeted families;
 Give information and education materials to targeted families;
 Submit weekly report of notifiable diseases;
 Assist in weight children during immunization days;
 Assist the Public Health Midwife in different health program such as prenatal,
post-partum, family planning, nutrition and control of communicable disease like
TB, leprosy and malaria;
 Refer patients with complication and those suspected to have communicable
diseases to the appropriate health center or hospital;
 Attend meetings, seminars, lectures, etc. organized by the Local Government
Unit, City Health Office, Department of Health and other recognized non-
government organizations, and
 Members of the BHW Technical Working Group shall attend when necessary,
meetings of the Integrated Barangay Health Workers Association.

Post-audit of payroll documents revealed that among the 91 BHWs hired by the City
Government of Iligan, 4 of them are incumbent barangay officials of their respective
barangay. Below are the names of the aforementioned BHWs who were elected officials of
their localities and their honoraria in CY 2016:

1. Ms. Norma A. Garcia – Sangguniang Barangay Member (Barangay

Poblacion, Iligan City)
2. Ms. Helen Q. Lacar – Sangguniang Barangay Member (Barangay Sta. Elena,
Iligan City)
3. Ms. Elizabeth B. Sagrado – Sangguniang Barangay Member (Barangay
Puga-an, Iligan City)
4. Ms. Vivian E. Sumile – Sangguniang Barangay Member (Barangay
Mahayahay, Iligan City)

Name of Barangay Kagawad/BHW: Ms. Helen Ms. Ms. Vivian Ms. Elizabeth

59
 Norma A.
Q. Lacar Garcia E. Sumile B. Sagrado
Mahayaha
Barangay: Sta. Elena Poblacion y Puga-an
Check No.: 56962922 20,000.00 20,000.00 20,000.00 19,272.74
DV No.: 408
Liquidation Report No.: LLF-101-17-04-01
Date: 4/10/17
Amount: P1,658,444.76
Period Covered: August 1, 2016 - December 31, 2016
Check No.: 53797681 20,545.46 20,000.08 21,454.48 21,454.48
DV No.: 2488
Liquidation Report No.: LLF-101-16-12-35
Date: 12/29/16
Amount: P1,722,068.89
Period Covered: January 1, 2016 - June 10, 2016

As Barangay Kagawad of their respective barangay, they are receiving honorarium on

a monthly basis charged from the barangay funds. Another compensation is received by them
in the form of honorarium for their services as BHW charged against the MOOE of the City
Government of Iligan.

Apparent from the situation and circumstances is the unavoidable conflict of interest
brought about by their duty as barangay official and delivery of service as BHW in the same
barangay. They are putting themselves in a situation wherein the two duties may come in
conflict or used as an advantage by her in either way.

The seeming conflict of interest may not be as glaring and palpable, but nonetheless,
the proscription under RA 6713 was put in place to avoid the public’s negative perception in
the discharge of office and erode the trust placed by the electorate to its elected officers. After
all, public office is public trust, hence, they should avoid any and all circumstances wherein
their public office may be tainted by public distrust and charges of conduct prejudicial to the
service.

Therefore, the payment of honorarium for their services as member of the

Sangguniang Barangay and as BHW resulted to double compensation, resulting to depletion
of government resources instead of utilizing it for other priority projects.

Recommendation:

We have recommended that the Local Chief Executive shall:

 Provide a written explanation on the occurrence of double compensation;

 Require the claimants to refund the whole amount paid for their services as
BHW, if in case the justification provided do not satisfactorily warrant the
legality and the reasonableness of the transaction.

60
  Adhere to existing code of conduct for public officials embodied in Republic
Act No. 6713 and observe the rules set forth under Republic Act No. 7160.

Compliance with RA 9184

1.7 The City Government of Iligan was non-compliant to some provisions of 2016
Revised Implementing Rules and Regulations of RA 9184 due to disarrayed
structure of Bids and Awards Committee thereby the City did not meet the
principles of transparency, accountability, equity, efficiency and economy in its
procurement processes.

The 2016 Revised Implementing Rules and Regulations, hereinafter called the IRR, is
promulgated pursuant to Section 75 of Republic Act No. (R.A.) 9184, otherwise known as the
“Government Procurement Reform Act,” for the purpose of prescribing the necessary rules
and regulations for the modernization, standardization, and regulation of the procurement
activities of the Government of the Philippines.

This IRR shall apply to all procurement of any branch, agency, department, bureau,
office, or instrumentality of the GoP, including government-owned and/or -controlled
corporations (GOCCs), government financial institutions (GFIs), state universities and
colleges (SUCs), and local government units (LGUs).

In the conduct of walkthrough of the procurement processes of the City and the post-
audit of its disbursements, we observed the following deficiencies:

1. The City Government failed to meticulously and judiciously plan its procurement
for the year contrary to Section 7 of the above-mentioned IRR.

1.1 Improperly filled Project Procurement Management Plans

Section 7.2 of the IRR provides that no procurement shall be undertaken unless it is in
accordance with the approved APP, including approved changes thereto. The APP must be
consistent with the duly approved yearly budget of the Procuring Entity and shall bear the
approval of the HoPE or second-ranking official designated by the HoPE to act on his behalf

In the preparation of the APP, the end-user of the procuring entity shall prepare their
respective PPMP for their programs, activities, and projects. The PPMP shall include:

a. Information on whether PAPs will be contracted out, implemented by

administration in accordance with the guidelines issued by the GPPB, or
consigned;
b. The type and objective of contract to be employed;
c. The extent/size of contract scopes/packages;
d. The procurement methods to be adopted, and indicating if the procurement
tasks are to be outsourced as provided in Section 7.3.3 of this IRR;

61
 e. The time schedule for each procurement activity and for the contract
implementation; and
f. The estimated budget for the general components of the contracts.

Based on the foregoing provisions of the law, the APP is a document that consolidates
the various PPMPs submitted by the end-user units of the Procuring Entity. It reflects the
totality of the procurement activities that will be undertaken by the Procuring Entity within
the calendar year. It is prepared by the BAC Secretariat after the respective PPMPs from end-
user units has been evaluated by the Budget Office. The BAC shall thereafter make the final
recommendation of the appropriate procurement modality and shall simultaneously submitted
to the Head of the Procuring Entity and/or oversight bodies for approval.

However, we noted that the PPMPs of different end-user units lack vital information
for the evaluation of procurement of their various Projects, Activities, and Programs (PAPs).
PAPs were not detailed, instead disclosed as identical line items from the Annual Budget (i.e.
Office Supplies Expense, Fuel and Oil Expense, etc.). A separate lists were provided to show
the breakdown of line items presented in the PPMP.

The PPMP serves as a guide document in the procurement and contract

implementation process, as well as a vital reference in procurement monitoring. Moreover, it
serves as an important tool in resource and financial management, allowing the Procuring
Entity the flexibility to optimize the utilization of scarce resources. PPMP should therefore
contain not only the line items from the Annual Budget but also the breakdown of each line
item (i.e. Office Supplies Expense with bond papers, pens, inks, e.t.c. as breakdown).

Due to insufficiency of vital information of the end-user’s PPMP, modality of

Procurement is decided during every regular meeting on Wednesdays and special meetings of
the BAC.

The IRR expressly states that end-users will include in their respective PPMPs the
procurement methods to be adopted in their procurements and the final recommendation of
the appropriate shall be made by the BAC. We noted, however, that it has been the practice of
the BAC to identify the mode of procurement only upon receipt of individual purchase
requests from various end-user units at intermittent periods during the year. This procedure is
made part in the agenda during regular and special meetings of the BAC, incorporated in the
minutes of meeting.

Furthermore, due to improperly filled PPMPs and non-consolidations of it, various

purchases of the City, such as tools and equipment; fuel, oil and gasoline; supplies and
materials; meals and snacks; rice and medicines, could be considered splitting of contracts
which is not allowed as vehemently provided by the law.

We noted that individual purchase requests are issued by end-user units at intermittent
periods during the year based on their needs. Procurement is being made per request on a
“piecemeal” basis of each Department/Office according to their needs, instead of bulk
purchases for the requirements of all Departments of the City as a whole based on the

62
approved APP, thus, the City is deprived of purchase discounts that could have been availed
of from the suppliers. Aside from the foregoing, the decentralization on the preparation of PRs
results to voluminous and tedious paperwork for the BAC Secretariat in giving assistance in
managing procurement process, which later on leads to delays in procurement process and
delivery of expected outputs. Since the amount of individual Purchase Requests of each end-
user unit mostly does not exceed P1,000,000.00 due to decentralization in in the preparation
of PRs, the BAC most of time resorted to Shopping and Small Value Procurement mode of
procurement. The breaking up of PRs into smaller quantities and amounts which eventually
ends in Purchase Orders/Contracts is tantamount to splitting of contracts, whether the evasion
or circumvention of competitive bidding is intentional or not.

Audit of the transactions revealed that the City purchased the above-mentioned in
piecemeal approach as shown below:

Approximate No.
Expenses Total Amount paid
of PR/PO
Fuel, Oil and Gasoline 531 ₱ 26,710,061.24
Meals and Snacks 472 ₱ 21,821,135.50
Office Supplies 312 ₱ 16,127,194.22
Rice 131 ₱ 33,270,785.29
Medicines 33 ₱ 12,999,365.82
Medical Equipment 8 ₱ 2,283,460.22

Had the PPMP of each end-user units properly filled and then subsequently
consolidated for the City’s APP for the year, these items could be procured in bulk at the
beginning of the year, with a condition that payment and withdrawal of the goods would be
staggered throughout the year. With these, the BAC and the City itself could significantly
save procurement processing time and money.

1.2 Significant delay of Implementation of Infrastructure Projects

We further observed the significant delay of implementation of the 20% Development

Fund Infrastructure projects. Per our inquiry with the City Engineering Office (CEO), one of
the main cause of its significant delays were due to late submission of City Budget Office of
the list of projects to be implemented for the year that led to late formulation of the CEO of
the Program of Works of every project that ultimately resulted to delayed conduct of
Competitive Bidding by the BAC.

Section 7.6 of the IRR provides that to facilitate the immediate implementation of
procurement of Goods, Infrastructure Projects or Consulting Services, even pending approval
of the GAA, corporate budget or appropriations ordinance, as the case may be, and
notwithstanding Section 7.2 hereof, the Procuring Entity may undertake the procurement
activities short of award.

63
 The CEO’s more important duties include advising the City Mayor and the sanggunian
concerned on infrastructure public works and other engineering matters; administering;
coordinating; supervising; and controlling the construction, maintenance, improvement and
repair of roads bridges and other engineering and public works projects of the City. With that,
the CEO, after identifying the projects for 20% Development Fund, should have immediately
prepared the necessary Detailed Engineering of the projects so that the BAC may start its
procurement activities even before the approval of appropriation ordinance.

Well-planned procurement will significantly minimize the practice of doing short-cuts to

ensure that the Procuring Entity is able to purchase its requirements for the delivery of public
services

2. The BAC Secretariat failed to fully utilize the PhilGEPS contrary to Section 8.3
of the aforementioned IRR.

To promote transparency and efficiency, information and communications technology

shall be utilized in the conduct of procurement procedures. Accordingly, there shall be a
single portal that shall serve as the primary source of information on all government
procurement. The PhilGEPS shall serve as the primary and definitive source of information on
government procurement.

8.3.1. of the IRR states that “all Procuring Entities are mandated to fully use the
PhilGEPS in accordance with the policies, rules, regulations, and procedures adopted by the
GPPB and embodied in this IRR.”

In relation to the above provision, the City is required by law to post Invitation to
Bid/Request for Expression of Interest (in the case of Competitive Bidding); Invitation or
Request for Submission of Price Quotations/proposals (in the case of Limited Source Bidding,
Shopping above ABC of P50,000.00, Two Failed Biddings, Small Value Procurement above
ABC of P50,000.00 and NGO Participation); Notice of Award; Contract or Purchase Order;
including Notice to Proceed if necessary, to PhilGEPS.

However, we noted that most of the postings of the BAC, through its Secretariat, were
that of postings related to procurement via Competitive Bidding. Postings related to
procurements via Alternative Method were seldom made.

Not religiously posting of the procurement activities, as required by the IRR, is a

defect in the procurement processes.

3. The BAC Secretariat came up short of carrying out their functions and
responsibilities contrary to Section 14 of the aforementioned IRR.

64
 BAC Secretariat was created to serve as the main support unit of the BAC. The
Secretariat shall have, among others, the following functions and responsibilities:

 Provide administrative support to the BAC and the TWG;

 Take custody of procurement documents and other records and ensure
that all procurements undertaken by the Procuring Entity are properly
documented;
 Consolidate PPMPs from various units of the Procuring Entity to make them
available for review as indicated in Section 7 of this IRR and prepare the
APP; and
 Act as the central channel of communications for the BAC with end-user
or implementing units, PMOs, other units of the line agency, other
government agencies, providers of goods, infrastructure projects, and
consulting services, observers, and the general public.

3.1 Late to non-submission of Perfected Contracts

In the conduct of our auditorial, legal and technical review, we have observed that
BAC Secretariat’s submission of copies of perfected contracts and supporting documents
within the prescribed period had not been complied with and is, at times, lacking in basic
supporting documents. There were even times that copies of perfected contracts and its
supporting documents were not submitted to this Office not until we requested for it. We
would like to emphasize that within five (5) working days from the execution of a contract by
the City, a copy of said contract and each of all the documents forming part thereof by
reference or incorporation shall be furnished to this office. Any unjustified failure of the
officials and employees concerned to comply with the requirements herein imposed shall be
subject to the administrative disciplinary action provided in (a) Section 127 of Presidential
Decree No. 1445; (b) Section 55, Title I-B, Book V of the Revised Administrative Code of
1987; and (c) Section 11 of Republic Act No. 6713.

3.2 Detached bid of the winning bidders

We further observed that the submitted technical and financial information/documents

of the winning bidders, as part of the contract, were detached and supposedly rearranged by
the BAC Secretariat. Detaching the submitted technical and financial documents of the bidder
is not allowed under the law for transparency of the procurement activities. Skeptic as we
may, it gives presumption that documents were inserted to the detached bid to cater the
winning bidder.

3.3 Non-keeping of the Committees’ File Copy of the Procurement Documents

It was also observed that various suppliers and contractors were requesting in this
office a copy of procurement documents supposedly submitted to this office. Upon inquiry as
to the reason of securing a copy from our office when both the supplier/contractors and BAC
Secretariat should have their own file copy, they informed this office that neither copy was
retained by them nor their respective file copy could be found.

65
 These deficiencies led to inconvenience both on the part of the audit team and that of
the BAC Secretariat.

4. Erroneous determination of the Approved Budget for the Contract (ABC)

Approved Budget for the Contract (ABC) to be bid shall be prepared by official(s)
duly designated by the Head of the Procuring Entity concerned or by his duly authorized
official. It shall be approved by the Head of the Procuring Entity or his duly designated
official. Since the contracts are fixed price contracts, the ABC to be bid shall provide for the
projected movements of construction costs over the construction period considering the
projected inflation and foreign exchange rates as issued by the Development Budget
Coordination Committee (DBCC). It shall also show the local and foreign currency
requirements, as the case may be. It shall specify for each major work item, such as
earthwork, roadwork, and massive concreting, the components for equipment rentals, fuel,
labor, materials and overhead, including the cost of the approved construction safety and
health program and warranty premium.

During the review of the infrastructure project, it was observed that an OCM rate of
15% of EDC and VAT rate of 12% of EDC were used throughout the entire computation in
the detailed estimate of the contractor. These rates are contrary to the existing rates prescribed
by DPWH DO No. 22, s.2015, which limits the OCM rate and VAT rate for contracts with
Estimated Direct Cost (EDC) not exceeding P5Million, up to 12% and 5%, respectively. Also,
the 5% VAT should also be applied to OCM and Profit as well, not only to EDC. On the other
hand, Construction Safety and Health Program was erroneously subjected to OCM. Moreover,
the Mobilization and Demobilization was erroneously subjected to OCM and Profit.

Meanwhile, auditorial and technical review of the procurement of goods, both in

Competitive Bidding and Alternative Method of Procurement, revealed that the determined
ABC’s of most of the goods were significantly high. The doubtfulness of the price of the
items purchased by the City ushered the audit team to conduct a canvass thereof making use
of the price references provided, among others, by legitimate suppliers, the Procurement
Service and those posted in the internet. Based on our canvass, the determined ABCs of the
procured goods were higher by 20% to 40% after considering inflation rate and incidental
expenses.

With high ABCs, suppliers tend to quote much higher compared to their usual price to
the disadvantage of the City.

5. The Program of Work which includes Detailed Engineering for the Procurement
of Infrastructure Projects were not judiciously made as required by the IRR.

Before instituting any project, the necessary program of work shall be prepared and
submitted for approval. 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 PERT/CPM network of the project activities.

66
 17.6. of the IRR provides that no bidding and award of contract for Infrastructure
Projects shall be made unless the detailed engineering investigations, surveys and designs,
for the project have been sufficiently carried out and duly approved in accordance with
the standards and specifications prescribed by the HoPE concerned or his duly authorized
representative, pursuant to the recommendation of the end-user or implementing unit and in
accordance with the provisions of Annex “A” of this IRR. In case of projects with pending
acquisition of right-of-way site or location, the procurement process may commence, but no
award of contract shall be made until an authority or permit to enter is issued by the
property owner; or a notarized deed of sale or deed of donation is executed in favor of the
government; or a writ of possession is issued by a court of competent jurisdiction, as the case
may be.

We have observed the notable request for variation order, contiguous project,
suspension of construction works due to Road-Right-of-Way and time extensions of
infrastructure projects of the City. Though the IRR expressly allowed these requests, provided
that requirements for each conditions were met, it was noted that these requests could have
been avoided had the mandatory detailed engineering investigations, surveys and designs for
the project have been sufficiently carried out.

One noteworthy project of the City with these request is the Construction of Stalls
Building for the Relocation of Pala-o Public Market as illustrated below:

Name of Project Construction of Stalls Building for the

Relocation of Pala-o Public Market (Phase
I) at Northbound Terminal Compound
Location Brgy. Hinaplanon
Contractor 8 Pillars Construction
Contract Price P24,521,795.76
Duration Period 130 Calendar Days (C.D.)
Date Started August 04, 2017
Variation Order P2,452,179.57
30 Calendar Days
Time Extension Time Extension I= 124 Calendar Days
Time Extension II= 124 Calendar Days
Contiguous P15,998,793.11
Contract 100 Calendar Days

5.1 Variation Order

Based on the illustration above, a variation order in the form of change order was
requested by the end-user after considering the recommendation of the Building Permit
section under the City Engineering Office to change the materials for the steel reinforcement
and steel works of the project because of the inadequacy of said materials. This circumstances
shows how some of the Program of Works of the City projects were not well thought out.

5.2 Time Extensions

67
 Under normal condition, the project should have been completed after 130 C.D. from
the date it started, which would fall on January 11, 2018. However, the contractor had
requested time extensions, twice, totaling 248 C.D.. After consideration of the time extensions
approved by the HOPE and the variation order, the project should have been completed last
October 16, 2018 which was not met by the contractor.

Perusal of the letter requests for time extension of the contractor revealed that the
reason for time extensions of the contractor were the following:

 Time Extension I (124 C.D.)

 Delayed delivery of Construction Plans/Drawings – 17 C.D.
 Delay due to obstruction caused by existing trees
and vegetation/delay cutting trees – 54 C.D.
 Delay due to unfavorable weather conditions – 53 C.D.

 Time Extension II (124 C.D.)

 Pending transfer of obstruction due to existing mechanical/maintenance
facilities for garbage truck; and
 Pending transfer of obstruction due to standby heavy equipment/vehicle units
temporarily hold by taskforce Kalikasan

Based on the contractor’s reasoning, one could discern that such time extensions could
be avoided with proper planning and well-made Program of Works. In the preparation of the
Bidding Documents, the City should have estimated the actual number of working days
required to complete the project through PERT/CPM analysis of the project activities after
considering the holidays and weekend, estimate number of rainy/unworkable days considered
unfavorable for the prosecution of the works at the site and such other possible delays which
the City and contractor could have expected had they conducted survey and site investigation.

It could be gleaned that the time extensions granted for the project were much longer
than that of original duration period by 118 days.

1.3 Contiguous Contract

Our random site inspection, revealed that the contractor had introduced an extra work
to the project. However, upon interview, the contractor divulged that it was not an extra work
but that of contiguous contract. With that, we requested for the copy of the said Contiguous
Contract which the City Engineering Office and the BAC could not provide because of its
inexistence. It was discerned then that the supposed contiguous project had started last
January 2018 without the approved Contiguous Contract which was contrary to RA 9184.
With poor planning and execution of Program of Works and Detailed Engineering,
implementations of infrastructure projects were significantly delayed to the detriment of the
public.

68
 6. Technical specifications of the City’s Bid Documents were tailored fit to a
particular brand defeating the very essence and purpose of competitive bidding.

Section 18 of Republic Act (RA) No. 9184, the Government Procurement Reform Act,
and its 2016 revised Implementing Rules and Regulations (IRR), mandate that reference to
brand names shall not be allowed and thus, specifications for the procurement of goods shall
be based on relevant characteristics and/or performance requirements. This mandate cannot be
circumvented by setting specifications that point out to only one brand of goods or items,
though without mentioning the name of the brand. What is prohibited directly is prohibited
indirectly.

In spite of that, we noticed that the technical specification provided in the Bid
Documents of the City were tailored fit to a particular brand. Inclusion in the bidding
documents of such tailored-fit design and technical descriptions leave the City no other option
but to procure from a particular brand or supplier, defeating the very essence and purpose of
competitive bidding.
7. The BAC, in reference to the report made by the Technical Working Group,
recommended award to bidders that were not financially, technically and legally
capable to successfully implement the projects to completion.

In the post-qualification stage, the technical working groups were assigned to verify,
validate, and ascertain licenses, certificates, permits, and agreements submitted by the bidder;
to verify and validate the bidder’s stated competence and experience; and to verify and/or
inspect and test the goods/product.

Anyhow, upon random site inspection and interview with the foremen’s contractor and
suppliers, we have detected that some winning bidders were not financially, technically and
legally capable to implement projects and deliver goods.

We have discovered, among others, that projects were sub-contracted, which is illegal
under the law. One known project that was sub-contracted, as fully discussed in AOM No. 18-
002, dated August 15, 2018, is the Construction of Row House at Blissville, Upper
Hinaplanon, Iligan City that was awarded to 8 Pillars Construction and General Merchandise
and was sub-contracted by Eighteen Builders and Enterprises. Interview with the City
Engineer revealed that she was aware of the possibility of sub-contracting of 8 Pillars
Construction and General Merchandise to Eighteen Builders and Enterprises during their pre-
construction conference but no actions were made. More projects were detected by the team
that were sub-contracted which gives doubt to the BAC and Engineering’s sincerity to their
duties and responsibilities.

Another thing that we discovered were that of delivery of procured goods through
Negotiated Procurement where the winning suppliers were not technically and legally capable
to deliver. Examples would be the delivery of medicines by suppliers that were not duly
licensed by the Food and Drug Administration, and delivery of rice by suppliers that were not
duly licensed/registered with the National Food and Authority.

69
 These irregularities could have been avoided had the TWG and the BAC prudently
done their duties.

8. The Notice and Execution of Award of Contract were irregularly processed

contrary to RA 9184;

The IRR provides that after the post-qualification process has been completed, the
BAC shall recommend to the HoPE the award of contract to the winning bidder. In case of
approval, the HoPE shall immediately issue the Notice of Award (NOA) to the winning
bidder. Upon receipt of the NOA, the Supplier, Contractor or Consultant shall immediately
enter into contract with the Procuring Entity. Upon transmission of the signed contract/PO, the
HOPE or his duly authorized representative shall immediately sign the contract/PO provided
that all the relevant documentary requirements are submitted. The Procuring Entity shall then
issue the Notice to Proceed together with a copy or copies of the approved contract/PO to the
successful bidder. All notices called for by the terms of the contract shall be effective only at
the time of receipt thereof by the successful bidder.

Taking into consideration the said IRR, we have observed that some of the contracts
the City government entered into were signed by the HOPE before Notice of Awards were
issued to the winning bidder. There was also a case that contract was signed before the
approval of the Sangguniang Panglungsod for the City Mayor to enter into and sign that
specific contract. And in most cases, Notice to Proceed came first before signing of contract.
These cases were clear violation of RA 9184.

Verbal inquiry with the member of BAC Secretariat revealed that the Bids and
Awards Committee was used to process the procurement of the City that way and promise to
strictly abide with the provisions of RA 9184.

It is our considered view that non-compliance with the mandatory provisions of the
Procurement Law and its associated 2016 IRR is a material defect that will affect the validity
of the procurement process.

Recommendation:

We have recommended to the Local Chief Executive to:

 Direct the Department Heads, in coordination with the BAC, to meticulously and
judiciously plan the City’s Annual Procurement to avoid inconvenience and
significant delays of the implementation of the City’s Project, Program and
Activities thereby improving the City government’s delivery of public service;

 Direct the BAC Secretariat to fully utilize the PhilGEPS via posting the necessary
Invitation to Bid, Notice of Award, Perfected Contract and Notice to Proceed for
each of the City’s procurement to promote transparency and efficiency;

 Direct the BAC Secretariat to meet its function and responsibility as the main

70
 support unit of the BAC for efficient processing of the City’s procurement;

 Direct the City Engineering Office and the BAC to determine sound/precise
Approved Budget for the Contract for each procurement to conserve the City
Government’s fund;

 Direct the City Engineering Officer, in coordination with the BAC and project
end-user, to judiciously make each infrastructure project’s Program of Work
with its Detailed Engineering to save City’s fund and time;

 Direct the BAC and end-user to avoid providing in their procurement a technical
specifications tailored fit to a particular brand, unless necessary, to comply with
the requirements of IRR;

 Direct the Technical Working Group to properly evaluate the financial, technical
and legal capability of the bidders to provide the HOPE with an appropriate
recommendation of determining a qualified supplier, contractor or consultant;

 Direct the BAC to methodically process the notice and execution of award of
every procurement as specified in the IRR to prevent irregularities of the
transactions; and

 Direct the BAC and all Department Heads to strictly adhere to the provisions of
RA 9184 and its 2016 IRR for the City to meet the principles of transparency,
accountability, equity, efficiency and economy in its procurement process.

Management Comment:

During the exit conference, the management acknowledged that they have lapses when
it comes to the procurement processes of the City, pointing out that these lapses were not
deliberately made but an honest mistakes on their part. They promised to rectify the current
status of the procurement processes of the City and concurred to team’s audit
recommendations.

Middleman Suppliers

1.8 The City Government of Iligan purchased goods and services in the total amount
of P140,491,793.99 to middleman suppliers without known qualifications nor
qualified to transact business contrary to Republic Act 9184 and COA Circular
2012-003, thus the principles of transparency and competitiveness in government
procurement was not observed and further renders the transactions irregular
and illegal.

Section 48.1 of the Revised Implementing Rules and Regulations (RIRR) of RA 9184
states that subject to the prior approval of the Head of the Procuring Entity, and whenever

71
justified by the conditions provided in this Act, the procuring entity may, in order to promote
economy and efficiency, resort to any of the alternative methods of procurement provided in
this Rule. In all instances, the procuring entity shall ensure that the most advantageous price
for the Government is obtained.

Section 52 thereof define shopping as the method of procurement of goods whereby

the procuring entity simply requests for a submission of price quotations for readily available
off-the-shelf goods or ordinary/regular equipment to be procured directly from suppliers of
known qualifications.

Also, section 53 of the same law define Negotiated Procurement as the method of
procurement of Goods, Infrastructure Projects and Consulting services, whereby the Procuring
Entity directly negotiated a contract with technically, legally and financially capable
supplier, contractor or consultant.

COA Circular No. 2013-003 dated October 29, 2012 provides the updated guidelines
for the prevention and disallowance of Irregular, Unnecessary, Excessive Extravagant and
Unconscionable Expenditures, in view of the authority of the Commission to promulgate such
auditing and accounting rules to prevent to misuse of government funds or property.

Item 3.0 of the circular defined Irregular Expenditures as:

“The term “irregular expenditure” signifies an expenditure incurred without

adhering to established rules, regulations, procedural guidelines, policies,
principles or practices that have gained recognition in laws. Irregular expenditures
are incurred if funds are disbursed without conforming with prescribed usages and
rules of discipline. There is no observance of an established pattern, course, mode
of action, behavior, or conduct in the incurrence of an irregular expenditure. A
transaction conducted in a manner that deviates or departs from, or which does not
comply with standards set is deemed irregular. A transaction which fails to follow
or violates appropriate rules or procedure is, likewise, irregular.”

Annex B thereof further enumerates the cases that are considered illegal expenditures
or uses of government and property , one of which is applicable to the case at hand, to wit:
“1. Payment of claims under a contract awarded not strictly in accordance with the
procedures prescribed under Republic Act (R.A) No. 9184 and its Revised Implementing
Rules and Regulations (IRR).

In the conduct of our post-audit, we have observed that the City paid most of its
purchases in favor of suppliers without known qualifications as summarized below:

Total Amount of
Remarks (Submission of
Line of Business per Letter purchases by the
Supplier BIR COR and PhilGEPS
Confirmation with the BIR City as of CY
Registration Number)
2018
NICE33 HAR Retail of Agricultural ₱28,145,826.7 No BIR COR and

72
AGRIVET SUPPLY Farm Supplies, PhilGEPS registration
& GENERAL Equipment; Wholesale of 0 number attached to
MERCHANDISE Other Household Goods DVs
Retail in Non-specialized No BIR COR and
KRIZJEN GENERAL Stores: Food, Beverages, ₱28,134,255.2 PhilGEPS registration
MERCHANDISE Tobacco; Other Service 6 number attached to
Activities, N.E.C. DVs
No BIR COR and
Retail in Non-specialized
GEM GENERAL ₱25,071,773.6 PhilGEPS registration
Stores; Food, Beverages,
MERCHANDISE 9 number attached to
Tobacco
DVs
No BIR COR and
JH2 GENERAL Other Retail Sale in ₱16,330,709.5 PhilGEPS registration
MERCHANDISE Specialized Store  4 number attached to
DVs
No BIR COR and
KARNEHAN NI
Other Retail Sale in ₱13,740,179.6 PhilGEPS registration
ESTRELLA &
Specialized Store 1 number attached to
GENERAL MDSE.
DVs

Sale of Motor Vehicle

Parts and Accessories;
Retail in Non-specialized
Stores: Food, beverages,
Tobacco/Retail Sale of
No BIR COR and
Hardware, Paints and
PhilGEPS registration
WE MARKETING Glass; Retail Sale of ₱8,771,645.32
number attached to
Hardware, Paints and
DVs
Glass; Retail of Books,
Office/School Supplies,
Newspaper, Magazines;
Other Service Activities,
N.E.C.

Retail of Books,
Office/School Supplies, No BIR COR and
Newspaper and PhilGEPS registration
TG VENTURES ₱8,422,764.00
Magazines; Retail of number attached to
Office Machines, DVs
Equipment, Computers
No BIR COR and
CAFE ALBENA
Other Retail Sale in PhilGEPS registration
AND GENERAL ₱3,640,716.19
Specialized Store number attached to
MERCHANDISE
DVs

73
 No BIR COR and
Retail of Books,
CHELLAI GENERAL PhilGEPS registration
Office/School Supplies, ₱2,039,029.97
MERCHANDISE number attached to
Newspaper and Magazines
DVs
GEONMOR No BIR COR and
PRINTING AND PhilGEPS registration
Printing ₱1,817,149.41
GENERAL number attached to
MERCHANDISE DVs
Other Retail Sale in
Specialized Store; Retail No BIR COR and
PEPSTAR FROZEN
of Office Machines, PhilGEPS registration
PRODUCTS & ₱1,473,535.23
Equipment, Computers; number attached to
GENERAL MDSE.
Retail Sale of Hardware, DVs
Paints and Glass
No BIR COR and
D' TRADE WORKZ Other Retail Sale in PhilGEPS registration
₱1,270,492.84
ENTERPRISES Specialized Store number attached to
DVs
No BIR COR and
SHOWER Retail of Office Machines, PhilGEPS registration
₱1,080,327.13
ENTERPRISES Equipment, Computers number attached to
DVs
No BIR COR and
JWONG GENERAL Other Business Activities, PhilGEPS registration
₱470,495.34
MERCHANDISE N.E.C. number attached to
DVs
TOTAL 140,491,793.99

Based on our examinations, the occurrences of said transactions were not fully
established given the doubtful authenticity of the supporting documents. It was noted that, in
almost all instances, there were only three suppliers who participated or offered quotation of
prices for the purchases of goods by the City. These three supposedly competing suppliers all
belonged to the above list of suppliers without known qualifications.

Although City did resort to Alternative Mode of Procurement by employing Shopping

or Small Value Procurement as mode of procurement, it appeared that the three suppliers were
just competing to comply with the requirements of three suppliers participating in the
quotation of prices and that the other two suppliers were made to appear in the records as the
competing bidders with higher quoted prices than those offered by the winning bidder. This
practice had paved the way for these suppliers to always win the canvass. Moreover, no
notices of deliveries to COA were received for the necessary inspection of the goods procured
at delivery dates.

74
 Indicated in the Request for Proposal supposedly sent by BAC to suppliers was a
statement that documents such as Business Permit issued in Iligan City, DTI or SEC
Registration, PhilGEPS Certificate of Registration (COR), BIR Tax Clearance, License to
Operate from BFAD and Bid Security shall be attached upon submission of proposal.
However, perusal of supporting documents revealed that these documents were not attached to
the DVs. Upon request to BAC Secretariat of their file copy of the said documents, they
admitted that they do not maintain an updated files of the required documents of any of the
bidders. These circumstances led the audit team to conclude the possibility of the absence of
post-qualification by the Technical Working Group (TWG).

The IRR expressly stated the need for the BAC, specifically the TWG, to immediately
validate the technical, legal and financial capability of the supplier to supply and deliver the
goods by requiring the submission of relevant documents or through other verifiable means to
prove the capability of the Supplier.

With that, the audit team conducted post-qualification for audit purposes. Actual site
visit of the establishments’ addresses, as indicated in their Business Permit and Official
Receipt, revealed that some of the establishments raised in the said addresses were residential
houses owned by the respective proprietors and the other suppliers with an actual store
establishment do not have any display of the sample items which they supposedly delivered to
the City. These findings put to question the technical, legal and financial capability of the
supplier.

Interview with some of these suppliers disclosed that they carry out their businesses
exclusively with the government/public sector like the City of Iligan including its 44
Barangays. According to them, they could provide anything from meals and snack, to
construction materials including labor services through “Pakyaw System”. However, based on
the letter confirmation to the BIR of the CORs of these suppliers, we have uncovered that
some of the items that were supposedly delivered by these suppliers did not fall under their
mentioned line of business/industry provided in the CORs (Appendix F). Moreover, we
discovered that few of these suppliers supposedly delivered medicines without license to
distribute pharmaceutical drugs from Food and Drug Administration, a clear violation of
existing laws that might hurt the public.

When asked as to the flow of transactions, one supplier mentioned that the agency
would gave them a copy of purchase order then the supplier themselves will purchase the
goods/items to other suppliers that may either be within or outside City of Iligan. Meanwhile,
others revealed that delivery of goods came first before the processing of necessary
documents to support the transactions and that the suppliers themselves would exert efforts to
process the DVs with its supporting documents for payment of goods previously delivered.
These were confirmed by the frequent visits of other suppliers with the team submitting copy
of contracts/POs with its supporting documents as required by the Commission for auditorial,
legal and technical review.

As the audit team further inquired as to the authenticity of some of the transactions,
one of the suppliers hesitantly admitted that there were few instances that Official Reciepts

75
were issued to support the purchases without delivery of goods in exchange for a royalty fee
of 3% to 10% from the total amount. On the other hand, one supplier revealed that they
religiously delivered everything that were indicated in the Purchase Order at a mark-up
ranging from 20% to 40% to offset the delayed payment of the City. Moreover, these
documents to support these irregular disbursements were provided by the suppliers
themselves. The audit team pointed out that these transactions were irregular and that it
contravened existing laws and regulations.

With the above revelation, the audit team could deduced that these suppliers are
middleman posing as legitimate suppliers and that they got their stocks from reputable
business establishment. Hence it is more practical and economical if the City procured goods
and services directly from these reputable establishment instead from middlemen to obtain a
fair and most advantageous price to the government.

The audit team would like to point out that official and employees of the government
are expected to observe the highest degree of responsibility and diligence in the discharge of
their duties as prescribed by Section 4 of PD 1445 which states the following:

Item no. 4- Fiscal responsibility shall, to the greatest extent, be shared by all those
exercising authority over the financial affairs, transactions, and operations of the
government agency.

Item no. 8- Generally accepted principles and practices of accounting as well as of

sound management and fiscal administration shall be observed, provided that they
do not contravene with existing laws and regulations

Thus, in its entirety, the procurement of goods from the middleman suppliers without a
physical business establishment or appropriate qualifications, and not directly from qualified
suppliers defiled the principles of transparency and competitiveness in government
procurement aside from acquiring these goods at prices which may not be very advantageous
to the City, thereby rendering the transactions irregular and illegal.

Recommendation:

We have recommended to the Local Chief Executive to:

 Require the Bids and Awards Committee (BAC) and the Head of the Procuring
Entity (HOPE) to submit a written explanation on allowing its purchases to a
suppliers without a physical business establishment and without appropriate
qualifications to provide such goods and services;

 Stop the transaction involving middleman suppliers in compliance with RA 9184;

 Require the BAC’s Technical Working Group to conduct post-qualification to

validate the technical, legal and financial capability of the supplier; and

76
  Adhere to existing rules and regulations pertaining to disbursement of
government fund pursuant to PD No. 1445, COA Circular No. 2013-003 and RA
9184.

Management Comment:

During the exit conference, the management commented that they were not aware that
these suppliers were middleman and that some were not technically and legally capable to
supply goods and services. They concede, however, that they were aware of the high mark-up
of the prices of goods of these suppliers, justifying that these high mark-up were done by the
suppliers to compensate to the delayed payments of the City. The management informed the
team that they will further look into this and that they will correct any irregularities pertaining
to the City’s transactions involving these middleman suppliers.

Payment of meals and snack during the Vice Mayor’s League Convention

1.9 Payment made to Karnehan ni Estrella and General Mechandise in the amount
of P352,500.00 for payment of meals and snacks during the Vice Mayor’s League
Convention procured thru Negotiated Procurement – Small Value Amount were
not in accordance with No. 8 - b of Annex H of 2016 RIRR of RA 9184, thus
legality of said payments cannot be determined.

No. 8 of Annex H of 2016 RIRR of RA 9184 provides the following:

a. Definition:

b. Procedure:

a. The end-user shall submit a request for SVP to the BAC, which indicates the
technical specifications, scope or work, terms of reference, ABC and other
terms and conditions.

b. The BAC shall prepare and send the RFQs/RFPs to at least three (3) suppliers,
contractors or consultants of known qualifications. This, notwithstanding,
those who responded through any of the required postings shall be allowed to
participate. Receipt of at least one (1) quotation is sufficient to proceed with
the evaluation thereof.

c. Except for those with ABCs equal to Fifty Thousand Pesos (P50,000.00) and
below, RFQs shall be posted for a period of three (3) calendar days in the
PhilGEPs website, website of the Procuring Entity, if available, and at any
conspicuous place reserved for the purpose in the premises of the Procuring
Entity.

77
 d. Pre-bid conference may be conducted at the discretion of the BAC, in order to
clarify and/or explain any of the requirements, terms, conditions, and
specifications stipulated in the RFQ/RFP.

e. After the deadline for submission of quotations/proposals, an Abstract of

Quotations/Ratings shall be prepared setting forth the names of those who
responded to the RFQ/RFP, their corresponding price quotations/ ratings.

f. The BAC shall recommend to the HOPE the award of contract in favour of the
supplier or contractor with the Single or Lowest Calculated ad Responsive
Quotation (for goods or infrastructure projects), or consultant with the Single
or Highest Rated and Responsive Proposal (for consulting services). In case of
approval, the HOPE shall immediately enter into contract with the said
supplier, contractor or consultant.

Appendix A of Annex H – Documentary Requirement of Alternative Methods of

Procurement provides that for Small Value Procurement, the followings requirements are:

a. Mayor’s Business Permit

b. Professional License/Curriculum Vitae (Consulting Services)
c. PhilGEPs Registration Number
d. PCAB License (Infra)
e. Income/Business Tax Return
f. Omnibus Sworn Statement

In the post audit for the payment made to Karnehan ni Estrella and General
Merchandise for the payment of meals and snacks during the Vice Mayor’s League
Convention on September 14 to 15, 2017 in the amount of P352,500.00, we observe some
deficiencies. The Audit Team issued Audit Query No. 2018-001(2018) dated December 27,
2018 requiring the Management to comply with the deficiencies observed but management
did not complied all the deficiencies to wit:

Deficiencies Management Comment Auditor’s Comment

1.Letter Request from end-user for Form the Accountant opinion: -Attach to the Disbursement
Negotiated Procurement – Small Voucher is Supplemental Project
Value Procurement to the BAC It bears to note that in the Procurement Management Plan
preparation of the indicative APP, for CY 2017 of the Sangguniang
the end-user or implementing units Panlunsod and it did not indicate
of the Procuring Entity is what procurement method to be
responsible for the formulation of adopted. This Supplemental
their respective Project PPMP was prepared by Rolando
Procurement Management Plan C. Cuizon/Chief of Staff and
(PPMP), which shall contain the Approved by Msgr. Jemar L. Vera
procurement methods to be Cruz
adopted.
- Submit said requirements.

2. Copy of the posting of Request Management submitted copy of -Posting to PhilGEPs was created

78
for Quotation (RFQs) to PhilGEPS the posting of Request for December 10, 2017, that is after
website, website of the Procuring Quotation to PhilGEPs bearing the said event.
Entity and any conspicuous place date that said posting was created
reserved for the purpose in the December 10, 2017. - No copy of posting from the web
premises of the Procuring Entity. site of the procuring Entity and to
any conspicuous place reserved
for the purpose in the premises of
the Procuring Entity. Submit said
copy of posting.

-Justification for the late posting

to PhilGEPs.

3 .Mayor’s Business Permit Mayor’s Permit submitted is for Submit Mayor’s Permit for CY
CY 2018 2017

4. PhilGEPs Registration PhilGEPs Registration submitted Submit PhilGEPS Registration for

is for CY 2018 CY 2017

5. Income/Business Tax Return CY 2017 submitted ok

6. Omnibus Sworn Statement None Submit

7. BIR Certificate of Registration As indicated in the COR, the Line Based on the copy of the posting
of Business is 5239 – Other Retail to the PhilGEPs, CATERING
Sale in Specialized Stores SERVICE should be the line of
Business of the supplier.

8. Attendance Sheet attached are The accounting Office justify that Submit Attendance Sheet for
not member of the Vice mayor’s their Office holds no records to September 14 -15, 2017
League of the Philippines ascertain the veracity of the
attendance. We rely on the end-
user’s representation on the
legitimacy of this document and
that the official duty has been
regularly performed

9. Submit copy of the none Submit

Program/Activities during the 2
days Vice Mayor’s League
Convention

10. Justification/Explanation: According to Vice Mayor Vera Submit copy of the Notice
a. Processing of the documents Cruz; informing the LGU Iligan will
were done after the convention - The convention for the Vice host the said convention.
- JOR is dated Oct. 3, 2017 Mayors of Region X was
- Purchase Order is dated Sept. hosted by LGU Iligan in a
15, 2017 very short notice.
- Delivery Receipt – September - With very little time to
15, 2017 prepare for said VMLP
-Request for Proposal – Oct. 13, Region X Convention, the
2017 processing of papers for the
- Abstract of Proposal – Job Order Request was done
November 3, 2017 after the said activity. While
busy with the preparations for

79
 the hosting of the convention,
the processing of the
documents was inadvently
missed. But since there was
a budget for the said activity,
the convention was realized
even without the necessary
documents.
- With regards to the date of
the Purchase Order which
was earlier than the date of
the Job Order Request, the
PO must have been dated by
the supplier on an earlier date
because, to their thinking,
they have already delivered
the goods in September 14-
16, 2017, hence the
September 15, 2017 date was
written.

b.Why payment for the meal and

snacks were charge to the City From the Chief Accountant:
Government of Iligan and it is paid -Submit BAC justification /
separate to the payment of the -Our Office cannot supplant nor resolution re: payment of meals
venue. place the sound judgement of the and snacks are separate from the
BAC. For one reason or the other, payment of the Venue. Based on
the BAC has the latitude of the Purchase Order price of
discretion to adopt such, over the snacks @ P120.00 X 2 = 240.00
matter. To our mind, it was made Lunch – 350.00 /pax; Dinner –
purportedly to save cost as P350.00 / pax
presumably the catering services
held by hotels or the like Snacks – P120.00 X 2 = 240.00
establishments bid higher prices. Lunch - 350.00
Dinner - 350.00
Total P940.00

P940.00 X 2 days X 200 person =

P376,000.00
==========

Notwithstanding the above comments given by Management, still they did not
comply said requirements, thus legality of the transaction cannot be determined.

Recommendation:

We have recommended to the Local Chief Executive to submit the above-

mentioned lacking documents for further verification of the legality of the transactions.

80
Management Comment:
During the exit conference, the management concurred that they will submit the
lacking documents required by the team for further verification.

2. VALUE FOR MONEY

Row House Contruction

2.1 The eligibility and qualification of the Contractor, readiness of the procurement
process, value for money, and transparency were overlooked in the Construction
of Row House at Blissville, Upper Hinaplanon, Iligan City in violation of PCAB
Board Resolution No. 201, s. 2017, Republic Act No. 9184, DPWH Department
Order No. 197, and the bidding documents of the LGU, thereby considered
disadvantageous to the beneficiaries.

The Department of Social Welfare and Development (DSWD) and the City
Government of Iligan entered into a Memorandum of Agreement on February 22, 2018 for the
construction of 125 core shelter units family beneficiaries of the Typhoon Sendong Internally
Displaced Persons. This is part of the P242,130,000.00 fund transfer of DSWD to the City
Government of Iligan covered in the Memorandum of Agreement dated December 30, 2011
for the construction 3,459 core shelter units for sending survivors.

We have noted the following in the conduct of auditorial contract review of the
Construction of Row House at Blissville, Upper Himaplanon, Iligan City:

Eligibility and Qualification

1. The contract price is more than the Allowable Range of Contract Cost (ARCC) for
the PCAB license category of the Contractor

PCAB Board Resolution No. 201, series of 2017 dated November 22, 2017 Re:
Revisiting the Financial Requirements for License Categorization; Single Largest Project
Completed; and Allowable Ranges of Contract Costs for Registration of Contractors for
Government Projects, provides the Allowable Range of Contract Costs (ARCC) for various
license category:

Size Range License ARCC for CFYs 2006-2007 & ARCC for CFY
Category 2007-2008 to present 2018-2019 and
onwards
Large B AAA < or above P300M < or above P450M
Large A AA Up to P300M Up to P450M
Medium B A Up to P200M Up to P300M
Medium A B Up to P100M Up to P150M
Small B C&D Up to P15M Up to P30M
81
 Small A E ≤ P500T Up to P1M

Review of the PCAB license of 8 Pillar Construction and General Merchandise for
Contracting Fiscal Year (CFY) 2017-2018 dated July 1, 2017 showed that it is under Small B
- License Category D, which means that the contractor can only enter into individual contracts
not exceeding P15M, as mentioned in PCAB Board Resolution No. 201, series of 2017. The
contract price of the project is P20,999,002.93, thereby exceed the allowable contract cost
permitted for their PCAB license.

Similarly, of Section 23.4.2.4 of the 2016 Revised IRR of Republic Act No. 9184
provides that:

The prospective bidder must have completed an SLCC that is similar to the contract to
be bid, and whose value, adjusted to current prices using the PSA consumer price indices,
must be at least fifty percent (50%) of the ABC to be bid: Provided, however, That contractors
under Small A and Small B categories without similar experience on the contract to be bid
may be allowed to bid if the cost of such contract is not more than the Allowable Range of
Contract Cost (ARCC) of their registration based on the guidelines as prescribed by the
PCAB. Xxx (Emphasis supplied)

Thus, 8 Pillars Construction and General Merchandise is not eligible to participate in

Competitive Bidding.

2. The infrastructure project was sub-contracted to Eighteen Builders and Enterprises.

Per interview with the Foreman during our surprise site visit dated August 14, 2018,
we noted that it is not anymore 8 Pillars Construction and General Merchandise who is
working on the infrastructure project, but a certain Eighteen Builders and Enterprises.
Interview with the City Engineer revealed that she was aware of the possibility of sub-
contracting of 8 Pillars Construction and General Merchandise to Eighteen Builders and
Enterprises during their pre-construction conference but no actions were made.

This a clear violation of Bid Document Sheet Clause 8.1 of the Bidding Documents
issued by the LGU.

3. Direct Material and Labor Cost amounting to P4,131,414.16 and P3,293,897.16,

respectively, were not itemized in the Detailed Estimate of the Contractor.

Annex A (Detailed Engineering for the Procurement of Infrastructure Projects) of the 2016
Revised IRR of Republic Act No. 9184 states that:

Approved Budget of the Contract – [T]he ABC to be bid shall specify for
each major work item, such as earthwork, roadwork, and massive
concreting, the components for equipment rentals, fuel, labor, materials and

82
 overhead, including the cost of the approved construction safety and health
program and warranty premium. (Emphasis supplied)

Program of Work – [T]he program of work shall include, among other

things, estimates of the work, items, quantities and costs and a
PERT/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. (Emphasis supplied)

Eligible bids must also clearly specify each major work item as to specific materials,
required key personnel, individual labor hour requirement, quantities and unit costs to enable
proper comparison of all eligible bids. Review of the detailed estimates submitted by 8 Pillars
Construction and General Merchandise revealed that it provided a lump sum quotation for the
following items:

8 Pillars Construction and General

LGU
Merchandise
Material Cost Labor Cost (Lump
Pay Items Material Cost Labor Cost
(Lump Sum) Sum)
Item 2: Concrete Works
Construction Foreman 11,250.00
Mason 580,369.65 175,000.00
Laborer 159,000.00
Item 3: Masonry Works
Construction Foreman 11,250.00
Mason 802,657.71 175,000.00
Laborer 159,000.00
Item 4: Steel Reinforcement
Construction Foreman 11,250.00
Steelmen 659,015.76 175,000.00
Laborer 159,000.00
Item 5: Steel Works
50mm x 100mm x 1.2mm thk x 6m C-
Channel 309,375.00
854,565.12
50mm x 75mm x 0.8mm thk C-Purlins 427,500.00
Welding Rod 8,750.00
Item 6: Carpentry Works and Woodworks
1/4" thk x 4' x 8' Ordinary Plywood 145,000.00
2" x 6" x 8' Gmelina Lumber 320,000.00
2" x 6" x 10' Gmelina Lumber 160,000.00
2" x 2" x 8' Coco Lumber 289,995.00
Panel Door ( 0.8m x 2.1m) 562,500.00
785,435.00 314,174.00
Flush Door (0.6m x 2.1m) 625,000.00
Poly Door ( 0.6m x 2.1m) 287,500.00
Construction Foreman 11,250.00
Carpenters 175,000.00
Laborers 159,000.00
Item 7: Hardwares and Tinsminthry Works
GA #26 x 10' Corr. G.I. Sheet 550,000.00
GA #26 x 8' Corr. G.I. Sheet 220,000.00
588,780.00 235,512.00
GA #26 x 8' Plain GI Sheet 142,500.00
Tex Screw with gasket, 3" 142,500.00

83
Vulca Seal 33,750.00
Door Knob 200,000.00
Door Hinge (Loose Pin, 1/2" x 3") 100,000.00
Assorted C.W. Nails 26,250.00
Construction Foreman 9,000.00
Carpenters 105,000.00
Laborers 91,800.00
Items 8: Glassworks
Glass Jalousie w/ frame (0.70m x 1.20m) 625,000.00
Glass Jalousie w/ frame (0.70m x 0.70m) 93,750.00
Construction Foreman 548,789.65 219,515.86 6,750.00
Carpenters 52,500.00
Laborers 45,900.00
Item 9: Plumbing Works
Water Closet (buhos type) 100,000.00
4"x4" Floor drain cover 22,500.00
4" dia X 10'L PVC pipe, sch.900 27,500.00
3" dia X 10'L PVC pipe, sch.900 13,750.00
2" dia X 10'L PVC pipe, sch.900 13,750.00
4" dia PVC cleanout plug 25,000.00
4"x4" PVC Tee 22,500.00
4"x2" PVC Tee 7,500.00
4" dia x 4" PVC Wye 37,875.00
4" dia x 3" PVC Wye 11,875.00
4" dia. PVC Elbow, 1/4 bend 2,625.00
588,855.75 176,656.73
3" PVC P-trap 23,750.00
PVC Cement 2,500.00
1/2" dia x 20'L G.I. Pipe, sch 40 80,000.00
1/2" dia G.I. elbow, 90" bend 8,000.00
1/2" dia. G.I. Tee 2,000.00
1/2" dia. G.I. Nipple 3,750.00
1/2" dia. Faucet (Ball Type) 70,000.00
Teflon tape, 1/2" W 6,250.00
Const. Foreman 6,750.00
Plumber 52,500.00
Laborer 47,700.00
Item 10: Electrical Works
Circuit Breaker, 15 A 764,988.64 305,995.45 35,000.00
Circuit Breaker, 20 A 35,000.00
Circuit Breaker, 60 A 36,250.00
Electric Kilowatt-hour meter, 10-10A 262,500.00
Clamp 6,250.00
1" Ø x 10' RSC/EMT Pipe 75,000.00
1" Ø x Weather head cap 10,000.00
1" Ø Adaptor 15,000.00
40W Flourescent lamp w/ ballast 37,500.00
18W Pin light 100,000.00
2" x 4" Utility Boxes, depth type, plyflex 15,000.00
4" x 4" Junction boxes, depth type, polyflex 22,500.00
1/2" Ø Flexible pipe, polyflex 50,000.00
Single-gang switch, flush-type 26,250.00
Double-gang switch, flush-type 12,500.00
Double Convenience Outlet, Flushed Type 27,500.00
8mm² THW, stranded Electrical Wire 195,000.00
3.5mm² THW, stranded Electrical Wire 84,375.00
2.0mm² THW, stranded Electrical Wire 71,250.00
1/2" Ø x 10' conduit pipe 100,625.00
Electrical Tape, 20 Yard Black 4,375.00
#16 G.I. Tie wire 6,500.00

84
 Const. Foreman 6,750.00
Electrician 52,500.00
Laborer 47,700.00
TOTAL P4,131,414.16 P3,293,897.16

Above is a clear depiction that the Contractor is not transparent as to their bid, and it
also creates doubt as to efficiency of bid evaluation conducted by the BAC through the TWG.

Readiness of the Procurement Process

4. The submission of bids was extended and the opening of bids was postponed for 85
calendar days without prior Notice of Postponement posted in PhilGEPS and
website of the LGU.

Section 29 of the 2016 Revised IRR of Republic Act No. 9184 provides that:
Section 29. Bid Opening

The BAC shall open the bids immediately after the deadline for the
submission and receipt of bids. The time, date, and place of the opening of bids
shall be specified in the Bidding Documents.

In case the bids cannot be opened as scheduled due to justifiable reasons,

the BAC shall take custody of the bids submitted and reschedule the opening of
bids on the next working day or at the soonest possible time through the issuance
of a Notice of Postponement to be posted in the PhilGEPS website and the
website of the Procuring Entity concerned. xxx (Emphasis supplied)

The bid documents issued by the LGU, as well as their Invitation to Bid advertised in
the newspaper of general nationwide circulation, PhilGEPS, LGU bulletin board, and website,
altogether disclosed that the deadline for the submission of and opening of bids is December
19, 2017. However, we noted in our review that the actual date of the submission of bids and
the opening thereof was moved to March 14, 2018, that is 85 calendar days from the original
schedule. Supporting documents submitted by the BAC shows no evidence that the undated
Notice of Postponement was posted in PhilGEPS and website of the LGU. Interview of the
BAC Secretariat revealed that the postponement was due to the revisions in the Memorandum
of Agreement (MOA) between the DSWD and the LGU initiated by the latter’s revised
project proposal. The amendments in the MOA involves an increase of the unit cost of core
shelters from P70,000.00 to P120,000.00 due to high cost of the prevailing construction
materials. The revised project proposal was approved on February 7, 2018 and they
subsequently amended the Memorandum of Agreement on February 22, 2018.

The pre-procurement conference conducted by the LGU on November 22, 2017 did
not serve its purpose due to its failure to determine the readiness of the procuring entity to
commence the procurement process. The LGU should be reminded of the essence the pre-
procurement by recalling the stipulations mentioned in Section 20 of the 2016 Revised IRR of
Republic Act No. 9184, as follows:

85
Section 20. Pre-procurement Conference

20.1. Prior to the advertisement or the issuance of the Invitation to

Bid/Request for Expression of Interest for each procurement undertaken through a
competitive bidding, the BAC, through its Secretariat, shall call for a pre-
procurement conference. The pre-procurement conference shall be attended by the
BAC, the Secretariat, the unit or officials, including consultants hired by the
Procuring Entity, who prepared the Bidding Documents and the draft Invitation to
Bid/Request for Expression of Interest for each procurement. During this
conference, the participants, led by the BAC, shall:

a) Confirm the description and scope of the contract, the ABC, and contract
duration;

b) Ensure that the procurement is in accordance with the PPMP and APP;

c) Determine the readiness of the procurement at hand, including, among other

aspects, the following:

i) availability of appropriations and programmed budget for contract.

For the purpose of pre-procurement conference, pending the approval
or enactment of the GAA, corporate budget or appropriations
ordinances, as the case may be, the certification of availability of
funds refers to the amount in the indicative APP consistent with the
NEP, or MYOA or its equivalent document, the proposed corporate
budget or executive budget, in accordance with Section 7.6 of this IRR
on procurement activities short of award;
ii) completeness of the Bidding Documents and their adherence to
relevant general procurement guidelines;
ii) completion of the detailed engineering according to the prescribed
standards in the case of Infrastructure Projects; and
iii) confirmation of the availability of right-of-way site or location, and
the possession of affected properties, subject to Section 17.6 of this
IRR.

d) Review, modify and agree on the criteria for eligibility screening, evaluation,
and post-qualification;

e) Review and adopt the procurement schedule, including deadlines and

timeframes, for the different activities; and

f) Reiterate and emphasize the importance of confidentiality, in accordance

with Section 19 of this IRR, and the applicable sanctions and penalties, as
well as agree on measures to ensure compliance with the foregoing.

86
5. Construction Safety and Health Program and Project Billboard were not provided
in the ABC and Program of Works of the LGU and Detailed Estimates of the
Contractor.

DPWH Department Order No. 197, series 2016 Re: Revised Guidelines in the
Preparation of Approved Budget for the Contract (ABC) provides that Construction Safety
and Health Program and Project Billboard are few of the pay items required in drafting the
ABC.

Annex A (Detailed Engineering for the Procurement of Infrastructure Projects) of the

2016 Revised IRR of Republic Act No. 9184 states that:
The ABC to be bid shall specify for each major work item, such as
earthwork, roadwork, and massive concreting, the components for equipment
rentals, fuel, labor, materials and overhead, including the cost of the approved
construction safety and health program and warranty premium. (Emphasis
supplied)

Examination of records revealed the absence of Construction Safety and Health

Program and Project Billboard as mandatory pay item in the Detailed Estimates of the LGU
and 8 Pillars Construction and General Merchandise. This deficiency should have been found
as early as during the preparation of the ABC by the City Engineer’s Office, and during the
conduct of Pre-procurement Conference by the BAC and End-user. Furthermore, the same
should have been noticed during the Bid Evaluation of the Technical Working Group (TWG).

Thus, this deficiency signifies weakness in the planning stage of procurement and in
the bid evaluation by the TWG.

Value for Money

6. The approval and award of the contract was delayed by 38 calendar days

Section 37.1.2 of the 2016 Revised IRR of Republic Act No. 9184 provides that:

Within a period not exceeding fifteen (15) calendar days from the
determination by the BAC of the bidder with the LCRB, HRRB, SCRB, or
SRRB, and the recommendation to award the contract, the HoPE or his duly
authorized representative shall approve or disapprove the said
recommendation (Emphasis supplied)

On April 6, 2018, BAC Resolution No. 012, s. 2018 was issued declaring 8 Pillars
Construction and General Merchandise as the Single Calculated Responsive Bidder and
recommending approval thereof by the City Mayor. It was only in May 29, 2018 when the
LGU and the Contractor entered into a contract, which is 38 calendar days behind the
operational timeline allowed by RA No. 9184.

87
 Any delay of implementation will also result in the delay of project completion,
thereby depriving the intended users of the immediate benefits that will be derived therefrom.

Transparency

7. Notice of Award, Contract and the Notice to Proceed were not posted in the
PhilGEPS

Section 37.1.6 of the 2016 Revised IRR of Republic Act No. 9184 provides that:

The BAC, through the Secretariat, shall post, within three (3) calendar days from
its issuance, the Notice of Award in the PhilGEPS, the website of the Procuring
Entity, if any, and any conspicuous place in the premises of the Procuring Entity.

Section 37.4.2 of the same IRR also provides that:

The Procuring Entity, through the BAC Secretariat, shall post a copy the Notice to
Proceed and approved contract in the PhilGEPS and the website of the Procuring
Entity, if any, within fifteen (15) calendar days from the issuance of the Notice to
Proceed.

Our review of the Philippine Government Electronic Procurement System portal

(www.philgeps.gov.ph) revealed that the LGU did not comply with the mandatory posting of
the Notice of Award, Notice to Proceed, and the approved contract in the PhilGEPS website.
This is a reiteration of an audit observation in C.Y. 2017.

Failure to post a Notice of Award, Notice to Proceed, and the approved contract shall
render the erring government official/s administratively liable in accordance with R.A. 6713
and other pertinent laws, rules and regulations, and appropriate sanctions shall be imposed.

Recommendation:

We have recommended to the Local Chief Executive to:

 Direct the BAC, through the TWG, to thoroughly evaluate the capability of the
contractor to enter into contract with the LGU, specifically by considering the
Allowable Range of Contract Cost (ARCC) in the PCAB license of the
contractor;

 Apply the appropriate measures for the illegal sub-contracting of the

infrastructure contract to Eighteen Builders and Enterprises.

 Direct the City Engineer to carefully examine and review the completeness of pay
items in the Approved Budget of the Contract (ABC), Program of Works (POW),
and Detailed Estimates during the planning stage of procurement;

88
  Direct the BAC, through the TWG, to conduct a proper evaluation of bids and
disqualify those bids that does not clearly itemized major pay items in the
Detailed Estimates;

 Direct the BAC to ascertain the readiness of the procurement in view of Section
20 of the 2016 Revised IRR of RA No. 9184 before posting the invitation to bid,
by scrutinizing the requirements during the pre-procurement conference;

 Direct the BAC, through the BAC Secretariat, to post in the PhilGEPS and
website of the LGU any Notice of Postponement for any valid delay in the
opening of bids;

 Direct the BAC, through the BAC Secretariat, to post the NOA, NTP and
contract in the PhilGEPS website;

 Hasten the approval and award of contracts (i.e. not exceeding fifteen (15)
calendar days from date of recommendation of the BAC) in order to avoid delay
in the implementation of infrastructure projects.
Management Comment:

With regard to absence of the pay items Construction Safety and Health Program and
Project Billboard, the City Engineering Office in its written reply mentioned that both items
were not included in the preparation of Program of Works for the said project due to financial
constraints of the projects. Meanwhile, with regard to the alleged sub-contracting, they replied
that their office never allowed contractors to practice sub-contracting, infoming the team that
they were more focused on how the works are executed by the contractor and not by the
people they hired to do the works.

Lastly, they gave their assurance that the City Engineering Office will copntinuer to
carefully examine and review the pay items used in every Program of Works, Detailed
Estimates and Approved Budget of the Contracts of futire projects.

3. FUND TRANSFERS

Fund Transfers to Non-Government Organizations/People’s Organizations

3.1 Due from Non-Government Organizations/People’s Organizations (NGOs/POs)

of P 9,356,109.58 remained unliquidated as of December 31, 2018 contrary to
COA Circular No. 2007-001, dated October 25, 2007. Of the stated amount,
P1,485,000.00 remained non-moving for more than 10 (ten) years. While
transfer of funds to other group associations/organizations totaling P3,373,000.00
were improperly booked as Due from NGO/POs instead of fund transfer to other
government agency or associations contrary to the provisions of COA Circular
2007-001 and Department of Justice (DOJ) Opinion No. 41, s. of 1995.

89
 Section 34 of the Local Government Code recognizes the role of people's and non-
governmental organizations and mandates local government units (LGUs) to promote the
establishment and operation of people's and non-governmental organizations to become active
partners in the pursuit of local autonomy.

Fund transfers granted by the City Government of Iligan to Non-Government

Organizations/People's Organizations (NGOs/POs) were mostly financial assistance to the
activities and operations of the beneficiary NGOs/POs. These activities include blood
processing for indigent patients, livelihood projects, training programs, sports development,
and other socio and economic advocacies, among others.

Section 5.4 of COA Circular No. 2007-001 which prescribes for the revised guidelines
in the granting, utilization, accounting and auditing of the funds released to NGOs/POs,
provides that “Within sixty (60) days after the completion of the project, the NGO/PO shall
submit the final Fund Utilization Report certified by its Accountant and approved by its
President/Chairman to the GO, together with the inspection report and certificate of project
completion rendered/issued by the GO authorized representative, list of beneficiaries with
their acceptance/acknowledgment of the project/funds/goods/services received. The validity of
these documents shall be verified by the internal auditor or equivalent official of the GO and
shall be the basis of the GO in recording the fund utilization in its books of accounts. These
documents shall support the liquidation of funds granted to the NGO/PO.”

Review of the financial statements disclosed that funds released under the General and
Special Education Fund to Non-Government Organizations (NGOs) or People’s Organization
(POs) amounting to P9,356,109.58 remained unliquidated at year-end, as shown below:

SPECIAL EDUCATION
GENERAL FUND TOTAL
FUND
Beginning Balance 1/1/18 10,076,909.58 2,900,000.00 12,976,909.58
Add: Fund Releases 12,572,000.00 1,950,000.00 14,522,000.00
Total 22,648,909.58 4,850,000.00 27,498,909.58
Less: Liquidations 17,542,800.00 600,000.00 18,142,800.00
Balance, 12/31/18 5,106,109.58 4,250,000.00 9,356,109.58

Analysis of the account disclosed that out of the amount of P5,106,109.58 for General
Fund, P1,485,000.00 or 29.08% represents accounts of NGOs/POs not liquidated or non-
moving for more than ten (10) years, while P2,300,000.00 or 54.11% of the Special Education
Fund balance were also not liquidated within the prescribed period as shown in Appendix G.

Further examination of the balances of the Due from NGO/POs account disclosed that
financial assistance to other groups/associations amounting to P3,373,000.00 were improperly
booked up in this account as detailed in Appendix G. The accounts consisted of the ABC or
“Liga ng mga Barangay”, Iligan City League of Barangay Councilmen, Inc., GSP and BSP
may not qualify as NGO/PO because of the nature of their incorporation. The Association of
Barangay Council (Liga ng mga Barangay), and Iligan City League of Brgy. Councilmen Inc.
are undoubtedly not NGOs/POs because their creation and existence are governed by R.A.

90
7160 or the Local Government Code, whereas, NGOs/POs are created under the Corporation
or Cooperative Law. Section 508 of R.A. 7160 describes the organization of the Leagues and
Federations of Local Elective Officials as leagues or federations which may be formed by
“vice governors, vice-mayors, Sanggunian members of barangays, municipalities, component
cities, highly-urbanized cities and provinces, and other elective officials of local government
units.” NGOs/POs, on the other hand, are formed by private citizens, not government officials
or employees.

In the same manner, Department of Justice (DOJ) Opinion No. 41, series of 1995,
dated May 5, 1995 ruled that the Liga ng Mga Barangay is a government organization, being
an association, federation, league or union created by law or by authority of law, whose
members are either elected or appointed government officials. Following this DOJ Opinion,
the transfer of funds made to the Liga ng Mga Barangay and Iligan City League of Brgy.
Councilmen should not be considered as Due from NGOs/POs, but rather as transfer to other
government agency under the Other Receivable account which should be debited and credited
on the following specified instances:

Account Debit Credit

Other Receivables Release of funds from debtor Payment / Liquidation of
and other agencies not falling Receivable
under any of the specific
receivable account.

In the case of Boy Scout of the Philippines v. NLRC (G.R. No. 80767) and Boys Scout
of the Philippines v. COA (G.R. No. 177131), the Supreme Court (SC) held on April 22, 1991
and June 7, 2011, respectively, that the BSP is a public corporation or a government
controlled corporation. Corollary thereto, as stipulated in Memorandum Order No. 2013-42 of
the Governance Commission for Government Owned or Controlled Corporations GOCCs
(GCG), the Boy Scout of the Philippines and Girl Scout of the Philippines were already
classified as sui generis GOCCs, as such, the financial assistance granted these organizations
should not have been recorded in the Due from NGO account, but rather, it should have been
recorded under the Due from GOCCs account.

The City Government has the responsibility to monitor the implementation of the
project pursuant to COA Circular No. 2007-001 to fully account and cautiously protect
government funds. However, it can be inferred that the City Government of Iligan showed
laxity in the monitoring of the projects implemented and enforcement of the required
submission of Fund Utilization Reports since some of the funds granted to NGOs/POs have
remained unliquidated for more than 10 years.

Hence, the failure to monitor and demand utilization report to liquidate the fund
transfer resulted to non-determination of proper fund and asset utilization. While the
misclassification of accounts granted to the leagues of local elected officials and receivables
from non-NGOs/POs resulted to the Due from NGOs/POs account being overstated and not
fairly presented in the financial statements.

91
We have recommended to Management to:

 Exert maximum effort for the liquidation of dormant and outstanding fund
transfers through sending demand letters to the NGOs/POs concerned. For
those funds which remained non-moving for ten (10) years or more and where
settlement could no longer be ascertained , consider filing for a request for
authority to write-off the accounts from the Commission on Audit in
accordance with COA Circular 2016-005;

 Assign personnel to closely monitor and regularly check the implementation

of the projects by the Non-Government Organization/People’s Organization
(NGOs/POs) and other Government Agencies or Organizations that were
granted public funds;

 Classify to proper account the amount to funds granted to Non-NGOs/POs by

effecting the following reclassification entries:

Due from Government-Owned

and/or Controlled Corporations (1-03-03-020) xx

Due from Non-Government

Organizations/People's Organizations (1-03-06-030) xx
To reclassify to proper account for funds transfers to GOCCs
improperly booked under the Due from NGOs/POs account

Other Receivables (1-03-06-990) xx

Due from Non-Government

Organizations/People's Organizations (1-03-06-030) xx
To reclassify to proper account for funds transfers to other agencies not falling under NGOs/PO
classification

Management comment:

Management in its written reply pointed out that the Accounting Office has been
regularly conducting its quarterly verification, analysis and validation of the existence of
receivables, however, the submission of the Fund Utilizaton Report is incumbent upon the
grantee and not the City Government. Nevertheless, Management stands by the audit
recommendation in considering the write-off of dormant accounts pursuant to COA Circular
2016-005 which presctibes the guidelines on write-off of accounts.

4. 20% DEVELOPMENT FUND

92
Uncompleted Infrastructure Projects

4.1 Validation of the infrastructure projects for CY 2017 and 2018 disclosed that 8
infrastructure projects amounting to P91,203,407.80 were not completed within
the contract period thus, disadvantage of the using public/beneficiaries.

The primary consideration of the government for entering into a contract is the timely
completion of the infrastructure projects within a stipulated time so that the intended benefits
may be achieved and enjoyed on time by the public. Consequently, the contracting parties are
bound to adhere faithfully to the agreed terms and conditions of the contract.

Section 4.4 of Presidential Decree (PD) No. 1445 provides that fiscal responsibility
shall, to the greatest extent, be shared by all those exercising authority over the financial
affairs, transactions, and operations of the government agency.

Annex A. 1 of the Revised IRR of RA 9184 states that “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. The findings contained in the feasibility study, if
undertaken for the project shall be examined. If, in the course of this exercised, it is found
that changes would be desirable in the design standards of principal features, as proposed,
specific recommendations for such changes shall be supported by detailed justifications,
including their effects on the cost, and (if necessary) the economic justification.

Section 8.4 of Annex “E” of the same RA and its Implementing Rules and
Regulations, provides among others, that in case that the delay in the completion of the work
exceeds a time duration equivalent to ten percent (10%) of the specified contract time plus any
time extension duly granted to the contractor, the procuring entity concerned may rescind the
contract, forfeit the contractor’s performance security and takeover the prosecution of the
project or award the same to a qualified contractor through a negotiated contact

In the evaluation of the status of the infrastructure projects undertaken for CY 2017
and 2018, we noted that 8 infrastructure projects were not finished within the specific contract
time or target completion dates. The reasons for the delayed were due to deficient engineering
that resulted in modification of plans, abandonment of the projects, weather conditions, Road
Right of Way problem, obstruction to job site and delay in the payment of Contractor’s claim
for progress billing. The reasons for the delayed completion cannot be validated as the City
Engineer’s Office did not submit the other supporting documents that will justify the said
reasons as of this date.

The following infrastructure projects are as follows:

Name of Project Contractor Contract Date Expiration No. of Days Reasons for the
Amount Started Date Extension delay
CY 2017
1.Const. of Stalls 8 Pillars 24,521,795.70 8/24/17 12/21/17 1. 124 CD / 1.Change Order
Building for the Const. & + Change Order 2. 124 CD/ 2. Weather

93
Relocation of Palao Gen.Mdse P2,452,179.57 3. Change condition
Public Market (Phase Order – 30 3. Delayed delivery
1) at Northbound CD / 3. of Construction
Terminal Compound, Contiguous Plans/drawing
Brgy. Hinaplanon, Contract – 4.Delay due to
Iligan City 100 CD = obstruction
378 CD 5. Pending transfer
of obstruction –
existing
mechanical/mainten
ance facilities for
garbage trucks and
standby heavy
equipment/vehicles
temporarily hold by
Task Force
Kalikasan
6. Contiguous
Contract – not
submitted to our
Office as of this
date.

2. Completion of two N-Asiacom 4,158,583.93 3/1/17 6/28/17 Time The project is being
storey 5 Classroom Builders Extension – abandon by the
Building (Phase1) at 40 CD (June Contractor
ICNHS 29 to Aug.
Compound,Brgy. 8, 2017)
Mahayahay, Iligan
City

3. Const. of two JTA 1,332,552.06 5/16/17 7/26/17 With time The project is being
Classroom Building Builders suspension abandon by the
at Panoroganan – June 1, Contractor
Elem. School, Brgy. 2017 / Time
Panoroganan, Iligan Resumed –
City Dec. 11,
2017

CY 2018
4.Site Development Rhio Const. 24,876,856.32 3/22/18 10/10/18 2 Delayed due to
at Mirador Ecoland & Ent. Suspension inclement weather
Residence, Brgy. Order / conditions.
Tipanoy, Iligan City Time
Extension –
105 CD
(Nov. 6,
2018 to
March 4,
2019)
5. Concreting of 8 Pillars 8,763,436.70 4/1/18 7/24/18 With Delayed due to
Road (FMR), Purok Const. & suspension Road Right of Way
21, Mandulog to Gen.Mdse Oder – problem.
Lanipao, Iligan City March 9,
2018 /
Resume
Order –Aug.
3, 2018 /
Time
Extension –
75 CD
(Nov. 17,

94
 2018 to Jan.
25, 2019)

6. Const. of Row 8 Pillars 20,999,002.93 6/1/18 10/18/18 98 CD Delayed due to: 1.

House at Blissville, Const. & ( Oct. 27, Site grading,
Brgy. Upper Gen.Mdse 2018 to Feb. Demolition and
Hinaplanon, Iligan 1, 2019) Removal of
City Existing Structure,
Backfilling which is
not included in the
Contract; 2.
Weather condition
.
7. Const. of JC Chin 3,000,000.00 7/16/18 11/25/18 With Delayed due to: 1,
Swimming Pool at Ent. suspension Delay in the
Iligan City National Order & payment of
High School, Brgy. Resume Contractor’s claim
Mahayahay, Iligan Order for progress billing
City beyond 45 calendar
days; 2. Change
Order
.
8. Const. of Markbuilt 1,099,000.59 8/22/18 11/20/18 No time No suspension and
Evacuation Center Const. Extension. Time Extension
(a. Kitchen, b. Order submitted.
Overhaead & Ground (Based on their
Tank, c. Feeding Monthly Status of
Room, d. Shower Infrastructure
Room) Projects as of
December 31, 2018,
the said project is
still on-going.

91,203,407.80

Notwithstanding the above reasons given by Management, the intended beneficiaries

of these on-going projects were deprived of their immediate use.

Recommendation:

We have recommended to the Local Chief Executive to:

 Strictly require the concern personnel, particularly the Planning Division of the
City Engineer’s Office, who prepared the Program of Work to thoroughly
review and evaluate the POW to ensure that project design and estimates are
realistic and covers all phases of the projects to minimize variation orders and
time extensions which often entail increase in project cost and cause delay in the
project completion.

 Issue Rescind/Termination order to the Contractors who abandon their projects

and report the unsatisfactory/poor performance of the contractors to concerned
authorities.

95
  Submit the other supporting documents that will justify the request for time
suspension and time extension for verification and validation as basis to imposed
liquidated damages.

 The concern contractor to facilitate the construction of the 8 infrastructure

projects on its specific revised expiration to enable the concern beneficiaries to
maximize the benefits to be derived there from as well as to attain to the Agency
targets set for the year.

Management comment:

The City Engineer’s Office gave its assurance that the office will be more cautious and
extra careful in the preparation of Plans, Program of Works and Estimates of projects to
minimize variation orders and time extensions. The CEO has already recommended to the
BAC two projects such as school buildings at ICNHS and Panoroganan Elementary School
for construction by administration to be started. The CEO also has already called the attention
of Markbuilt Construction on the rescindment of the contract for the Construction of
Evacuation Center at Barangay Hinaplanon in which they responded with a commitment to
complete the project the soonest possible time. Finally, the contractors of the eight
infrastructure projects were laredy advised to fast tract their respective projects and to
complete the same as soon as possible.
5. SOLID WASTE MANAGEMENT

Solid Waste Management

5.1 Executive Order No. 17, Series of 2013 Re: Implementation of “No Segregation
and No Collection of Waste Policy” per City Ordinance No. 09-5488 dated
January 22, 2009 is not serving its purpose for waste collected from households
and other establishments are dumped together in an open site located at
Barangay Bonbonon, thus accumulation of tons of unrecycled and potential
hazardous wastes, contrary to Republic Act No. 9003 series of 2000.

Section 12 of Republic Act 9003 otherwise known as the “Ecological Solid Waste
Management Act of 2000” provides the duties and responsibilities of the City Solid Waste
Management Board such as to:

“Adopt measures to promote and ensure the viability and effective implementation
of solid waste management programs in its component barangays;

Monitor the implementation of the City or Municipal Solid Waste Management

Plan through its various political subdivisions and in cooperation with the private
sector and the NGOs;
Oversee the implementation of the City or Municipal Solid Waste Management
Plan”

Moreover, Section 37 of the same law states that:

96
 “No open dumps shall be established and operated, nor any practice or disposal of
solid waste by any person, including LGUs, which constitutes the use of open
dumps for solid waste, be allowed after the effectivity of this Act: Provided, That
within three (3) years after the effectivity of this Act, every LGU shall convert its
open dumps into controlled dumps, in accordance with the guidelines set in Section
41 of this Act: Provided, further, That no controlled dumps shall be allowed five (5)
years following effectivity of this Act.”

During the team’s ocular visit in the City Central Materials Recovery and Composing
Facility (CMRCF) last January 18, 2019 at Barangay Bonbonon, we have observed the huge
volume of waste material waiting to be processed, and the noticeable absence of facility
personnel in the area leaving all available equipment idle. In addition, wastes that are being
dried up were producing some visible dark liquid called leachate, which flowed freely unto
the ground with no facility seen in the area that would contain and treat this strongly odored
fluid.

Interview with the sole personnel present revealed that the wastes inside the facility
(CMRCF) are only those wastes collected from the major markets located within the City
such as the Pala-o Market and Iligan Central Market. These wastes, however, are only those
which are considered biodegradable, remarkably no non-biodegradable was seen within the
area nor was being processed inside the facility. He further added that all the other types of
waste including those that are collected from the households were just being thrown directly
in the temporary dumping site beside the facility. Accordingly, this practice is caused by the
non-segregation at source despite the implementation of City Ordinances No. 09-5488 and 11-
5763, and the Executive Order No. 17 series of 2013. No further process to segregate and
recover reusable items was done in the City Central Materials Recovery and Composing
Facility to reduce the amount of trash thrown directly to the open site.

To confirm his statement, we visited the area designated as the temporary dumping
site located near the CMRCF. The team was faced with a range of mountain-like wastes
composed of all types of garbage as shown in the attached pictures (Appendix H). Single-use
plastics and disposable items were predominantly the most visible trash composing the
undesirable mountains of wastes. The situation strongly suggests the presence of an open
dump site which is strictly prohibited under RA 9003. Furthermore, the Environmental
Management Bureau of the Department of Environment and Natural Resources Region X
already issued a cease and desist order on January 16, 2017 for dumping mixed or
unsegregated waste in any area of the CMRCF. Per minutes of meeting of the Iligan City
Solid Waste Management Board held last May 16, 2018, various programs and action plans
were already presented to mitigate the on-going situation such as transferring the old waste
from the open dump to a sanitary landfill, prohibiting acceptance of mixed waste at the
CMRCF, collecting of compostables and recyclables by each barangay, and collecting
residuals and special waste by the City. Nevertheless, situation at the dumping site near the
CMRCF still showed increasing volume of unsegregated wastes. No personnel from the City
were spotted in the site to neither facilitate nor control the entry of various garbage trucks
dumping considerable amount of wastes.

97
 This practice of the City, if continued, could result to unmanageable amount of trash
that could eventually result to the degradation of the environment including the contamination
of groundwater and other bodies of surface water, that is actually already manifested in one of
the City’s tourist spots, the Dodiongan Falls, and the release of detrimentally offensive and
acidic odor. Additionally, this situation if not controlled or addressed immediately could led to
a possible outbreak of disease and epidemic especially in the nearby communities.

Recommendation:

We have recommended that the Local Chief Executive should:

 Strengthen the implementation of Executive Order No. 17 on the “No segregation,

no collection of waste policy”, and City Ordinances No. 11-5763 and 09-5488 among
all the residents and commercial establishments of the City;

 Fully utilize the capacity of the City Central Materials Recovery and Composing
Facility and provide additional processes and manpower (through sufficient
budget) to cater all other types of waste materials collected from all sectors;

 Construct a facility that will contain the produced leachate and install necessary
treatment to reduce, if not eliminate, any potential risk to the surrounding
ecosystem and community;

 Strictly implement the provisions of Sections 21 and 22 of RA 9003 by carrying out

effective information and education campaign on solid waste management,
establishing proper coordination with the barangay officials, and imposing the
necessary penalties and fines for violators;

 Implement the closure of open dump and operate a sanitary landfill as the final
disposal site for the solid wastes ensuring the protection of public health as well as
that of the environment.

Management Comment:

The City Environment Management Office in its written reply mentioned that their
office is not directly handling the garbage collection from the markets, barangays and/or
households but instead it is handled by Mr. Bacus who reports directly from the Office of the
City Mayor. However, at their end, they are trying to strictly implement the no-segregation
no-collection policy by not accepting dump trucks loaded with mixed waste. The CMRCF had
even sent some of its personnel to Barangay Tubod to assist in the segregation of the garbage
thereat as only segregated garbage would be accepted at the facility. In addition, it was
pointed out that the CMRCF is fully fenced as required by DENR-EMB 10. The mountain of
waste being described in the finding is actually the sanitary landfill of the City which have
been operating accordingly since May 2017. The sanitary landfill receives only non-
biodegrable, thus no bad odor has been emitted according to the CEMO. The management

98
emphasized that the City’s Sanitary Landfill is fully in lined with 1.5mm HDPE and which
design was duly approved by the DENR-EMB 10. The guards stationed at the Final
Segregation Area are doing ocular inspection to make sure that only non-biodegrable are
delivered and dumped. Moreover, the processing plant is composed of different conveyors
and hammer mills with rotary machines that are not being used to lower electric consumption.
The management also emphasized that DENR-EMB 10 had visisted the facilities twice and
have not found any problem with the handling of the CMRF and the segregation policy.
Finally, procurement of organic chemical for leachate treatment is now being processed and
the open dump site at the CMRCF is now on its on-going closure which will end up this June
2019.

Auditor’s Rejoinder:

The ocular inspection conducted by the team was aimed at familiarizing the site
conditions at the Cental Materials Recovery and Composing Facilities of the City. The team is
firm on the observations noted which actually require immediate action from the management.
First, a number of biodegrable items were actually present in the open dumpsite which the
management claimed to have been purely non-biodegrable. The processing required for
biodegrable should also include those that are collected from households and other
establishments. Segregation at source is essentially vital thus awareness campaign must be
seriously implemented by the management. Second, the presence of a very offensive odor
from the facility and the dump site could never be left unnoticed. Third, the final segregation
area which the management emphasized to have been an area of recovering recyclables and
reusable items, upon the team’s visit, could not be distinguished from the open dumpsite
(which the management aimed to totally close June of 2019) as well as from the alleged
sanitary land fill for all these locations were seen to be fused. Lastly, the produced leachate
both from the facility and the dump-site needed to be immediately addressed through
appropriate treatment.

Barangay Material Recovery Facilities

5.2 The City of Iligan has eleven barangays with Material Recovery Facilities worth
P3.4 million that are not operating, and seven barangays with no constructed
BMRF, in violation of Section 32 of RA 9003 or the Ecological Solid Waste
Management Act of 2000, thereby preventing the City from minimizing the volume
of wastes thrown directly into the open dumping site at Barangay Bonbonon.

Section 32 of RA 9003 or the Ecological Solid Waste Management Act of 2000

provides that:

“There shall be established a Materials Recovery Facility (MRF) in every barangay

or cluster of barangays. The facility shall be established in a barangay-owned or
leased land or any suitable open space to be determined by the barangay through its
Sanggunian. For this purpose, the barangay or cluster of barangays shall allocate a
certain parcel of land for the MRF. The determination of site and actual establishment
of the facility shall likewise be subject to the guidelines and criteria set pursuant to
this Act. The MRF shall receive mixed waste for final sorting, segregation,
99
 composting, and recycling. The resulting residual wastes shall be transferred to a
long-term storage or disposal facility or sanitary landfill.”

The role of the barangays in the effectiveness of the solid waste management of the
City is very crucial. First, the barangays, being the basic political units, are directly connected
with the households composing the community than the City government, thus disseminating
information and collecting views are much effective. Second, they have a considerable
understanding with regard to their constituents’ waste disposal habit. And lastly, these
barangays are directed to manage, implement and impose regulations that are directed towards
the improvement of the society.

Data obtained from the accounting department and from the respective Subsidiary
Ledgers of the Barangays revealed that a total of P7,800,000.00 was already released by the
City Government of Iligan starting 2009 under the 20% Development Fund for the
construction of the Barangay Material Recovery Facilities to the 24 barangays as follows:

Barangay Date Amount Status Remarks

1. Abuno 4/7/2010 Php150,000.00 Operating Liquidated
12/15/2016 300,000.00 Not
Liquidated
2. Acmac 5/17/2017 300,000.00 Not Operating Liquidated
3. Bonbonon 11/7/2016 100,000.00 Not Operating Not
Liquidated
4. Buru-un 2/9/2016 150,000.00 Operating Not
Liquidated
5/6/2016 300,000.00 Not
Liquidated
5. Dalipuga 12/15/2016 150,000.00 Not Operating Liquidated
12/15/2016 300,000.00 Liquidated
6. Ditucalan 12/29/2009 150,000.00 Operating Liquidated
7. Hinaplanon 5/5/2017 150,000.00 Not Operating Not
Liquidated
8. Kiwalan 12/29/2009 150,000.00 Not Operating Liquidated
7/6/2017 300,000.00 Liquidated
9. Luinab 5/7/2013 150,000.00 - Returned
10. Mahayahay 10/5/2017 300,000.00 Operating Not
Liquidated
10/30/2017 150,000.00 Not
Liquidated
11. Mandulog 5/5/2017 300,000.00 Liquidated
12. Maria 8/13/2010 150,000.00 Operating Liquidated
Cristina
3/11/2016 300,000.00 Not
Liquidated
13. Pala-o 12/15/2016 150,000.00 Not Operating Not
Liquidated

100
 12/15/2016 300,000.00 Liquidated
14. San Miguel 10/11/2011 150,000.00 Operating Liquidated
15. Santiago 12/15/2016 150,000.00 Not Operating Not
Liquidated
16. Sta. Elena 4/11/2017 300,000.00 Operating Liquidated
4/11/2017 150,000.00 Liquidated
17. Sto. Rosario 3/11/2016 300,000.00 Not Operating Liquidated
18. Saray 12/15/2016 300,000.00 Not Operating Liquidated
12/15/2016 150,000.00 Liquidated
19. Suarez 11/7/2016 150,000.00 Not Operating Not
Liquidated
11/7/2016 300,000.00 Not
Liquidated
20. Tipanoy 4/11/2017 150,000.00 Not Operating Liquidated
21. Tubod 5/17/2017 500,000.00 No Not
Construction Liquidated
22. Upper 11/7/2017 300,000.00 Operating Not
Tominobo Liquidated
11/7/2017 150,000.00 Not
Liquidated
23. Bagong 12/16/2009 150,000.00 Operating Liquidated
Silang
24. Tibanga 7/10/2013 300,000.00 - Returned
Total Php7,800,000.00

These 24 barangys (out of the 44 barangays of the City) provided with financial
assistance in constructing their own Material Recovery Facility are expected to be operational
in support of the Solid Waste Management goals of the City. However, ocular inspection and
interview with various Barangay officials disclosed several problems and inefficiencies in the
operations, and even the closure of some of the facilities.

With the ocular inspection conducted by the team, ten barangay facilities were found
to be not in operation, though considered to be functional. Five of these barangays namely,
Bonbonon, Kiwalan, Dalipuga, Sto. Rosario and Suarez were totally locked down. While the
facilities of Barangays Acmac, Hinaplanon, Pala-o, Santiago and Saray were observed to be
only serving as depository area for final collection by the City. No processes of sorting,
segregation, composting or recycling were seen in these BRMFs. One barangay official raised
his concern that the funds of his barangay could not support the daily operations of their
facility, thus closure or non-operation became their remedy. Moreover, some barangays were
faced with petitions from residents near the facilities with regard to the inconvenience they
suffered with the existing operation, resulting also to temporary closure.

Seven barangays which are considered to have significant waste contribution due to its
size, location and existing population, were noted to have no constructed BMRF nor have
clustered with other barangays with existing facilities. These barangays are Poblacion, Luinab,
Tibanga, Sta. Felomina, Ubaldo Laya, Tambacan and Tubod. Common reason for the non-

101
construction is the lack of available space within their barangay. Thus, no waste minimization
measures were imposed nor implemented in these mentioned areas. On the other hand,
Barangays Del Carmen and Tomas Cabili had initiated their own BRMF (serving only as
depository area) without the financial aid from the City.

Furthermore, interview conducted with the barangay officials revealed how their
respective barangay individually addressed the issue on solid waste. Some barangays imposed
no collection on biodegradable while others are continually reminding their constituents to
strictly follow the segregation policy imposed by the City. The situations manifested by these
BMRFs (see Appendix I) displayed a serious issue on reducing solid wastes that presently are
directly being dumped in to the site located at Barangay Bonbonon. Additionally, these
practices of the barangays resulted from the poor monitoring of and coordination with the City
Government.

Given the above mentioned observations, the purposes set forth in City Ordinance 11-
5763 or the Iligan City Environment Code of 2011 particularly on preventing, reducing,
minimizing, and eliminating harm to the environment and the people will never be met. This
non-compliance of several barangays already defeats the purpose of reducing the volume of
generated solid waste requiring final disposal, and shows wastage of government funds used
for the construction of the facilities that are left unutilized.

Recommendation:

We have recommended that the Local Chief Executive should:

 Monitor and supervise the operations of the constructed Barangay

Material Recovery Facilities through regular evaluation and effective
support strategies;

 Accelerate the construction and proper utilization of those Barangays

without MRF and hasten the implementation of the existing city solid
waste management projects or programs; and


Coordinate the efforts of public and private sectors to ensure the full
implementation of the national and local laws on preserving and
protecting the environment as required under RA. 9003.
6. SPECIAL EDUCATION FUND

Special Savings/Time Deposits

6.1 The City Government of Iligan has P24,501,984.38 under the Special Education
Fund in special savings/time deposits in violation of Sections 21 and 22 of COA
Circular No. 92- 382 instead of using such funds for the specific purpose/s of the
SEF under Section 272 of the Local Government Code, thus, depriving the
intended SEF beneficiaries of the immediate benefits that would have been
derived therefrom.

102
 Our analysis of Special Education Fund revealed that the City Government has time
deposit with P24,501,984.38 balance as of December 31, 2018.This investment could be
traced from a SEF-Time Deposit account at Philippine Veterans Bank which was opened by
the City Government way back 1998 and was made possible because of the SP Resolution No.
110. Series of 1998 dated February 2, 1998. The investment was initially made for the City
Government to earn additional income, through interest, to meet the City’ basic services and
projects.

COA Circular No. 92-382 dated July 3, 1992 provides that:

“Sec. 21. Time deposit accounts. - Provinces, cities and municipalities may deposit
with duly authorized depository banks idle funds in the General Fund under time
deposit accounts, upon prior authority of the sanggunian and the approval of the
chief executive.

Section 22. - Definition of the idle funds. - Idle funds shall mean cash which the local
government unit can freely invest in government securities and/or fixed term deposits
with authorized government depository banks, after considering provisions for the
coverage of regular and recurring operating expenses like salaries, wages, repairs and
maintenance, inventories and supplies, debt servicing, etc., as well as programmed
disbursements for capital outlays and other non-recurring expenses, within the context
of the cash operating cycle of the local government unit. Unremitted collections for,
and funds set aside for the payment of obligations to, other entities, government, and
private, shall not form part of the idle funds. (As amended by COA Circular No. 93-
382A dated March 17, 1993)”

With the above provision, we noted that the investment of Special Education Fund
through time deposit is contrary to Sections 21 and 22 of COA Circular No. 92-382, which
allow idle funds in General Fund to be placed in time deposit. Aside from such fund not a
General Fund, guidelines on the use of Special Education Fund did not allow any portion of
the fund be invested. For section 272 of RA No. 7160 provides that the SEF shall be allocated
to the following:

3.1.1 Operation and maintenance of public schools;

3.1.2 Construction and repair of school buildings;
3.1.3 Facilities3and equipment;
3.1.4 Educational research;
3.1.5 Purchase of books and periodicals; and
3.1.6 Sports development.

Further, Section 100 (c) of the same law provides that the annual school board budget
shall give priority to the following:

3.3.1Construction, repair, and maintenance of school buildings and other

facilities of public elementary and secondary schools;
3.3.2 Establishment and maintenance of extension classes where necessary;
and

103
 3.3.3 Sports activities at the division, district, municipal, and barangay
levels.

Per the City Treasurer’s letter response to our letter of inquiry dated January 03, 2019,
the basis for depositing the Special Education Fund under time deposit account was
Resolution No. 110 Series of 1998 which authorizes the Assistant City Treasurer or any of
their authorized representatives among others, to negotiate for and initiate funds placement
with the City’s depositary banks for optimum interest earnings. This fund was initially opened
at Philippine Veterans Bank and was then transferred to another time deposit at Landbank.

We commend the City Treasurer’s Office in securing and transferring the fund to
Landbank, for were it not for their immediate action, the hard-earned money of the City may
have lost together with the closure of Philippine Veterans Bank.

The Special Education Fund provides the source of funds for the supplementary
annual budgetary needs for the operation and maintenance of public schools within the
province, city, or municipality. With the irregular investment in time deposit of Special
Education Fund, the purpose of such fund was not met, thereby the intended beneficiaries
were deprived of its immediate benefits.

Recommendation:

We have recommended to the Local Chief Executive to:

 Direct the Sangguniang Panglungsod to approve a resolution granting the

closure of SEF LBP Time Deposit Account No. 0322-1048-61 and to
transfer its corresponding balance to SEF LBP Current Account No. 0322-
1048-63; and

 Direct the Local School Board to facilitate the formulation of definite

plans for the use of P24,501,984.38 in accordance with the guidelines of
SEF and to immediately implement the same.

Management Comment:
The management in its written reply agreed to abide with the audit recommendations.

SEF Charging of Non-priority Expenditures

6.2 The City Government of Iligan charged non-priority expenditures with an

aggregate amount of P5,305,708.00 against the Special Education Fund in
violation of DepEd-DBM-DILG Joint Circular No. 1, s. 2017 to the disadvantage

104
 of the public school students which could have benefited from the intended
projects/programs/activities therefrom.

Section 4 of DepEd-DBM-DILG Joint Circular No. 1, s. 2017 enumerated the

allowable expenses chargeable against the Special Education Fund as follows:

“4.1 In all instances, the allocation for the following expenditure items chargeable
against the SEF shall be net of the budgetary provision for the same or
related item(s) in the budget for the DepEd and the ECCD Council, and that
which may be funded out of the Special Purpose Funds:

4.1.1 Operation and maintenance of public schools:

4.1.1.1 Payment of compensation/allowances of teachers locally hired in

elementary and secondary schools identified to have shortages per the
teacher deployment analysis of DepEd; the rates of
compensation/allowances shall be determined by the LSB based on funds
available, but not to exceed the salary schedule being implemented by the
local government unit (LGU) concerned: Provided, that for the purpose
of hiring teachers chargeable against the SEF, the LSB in each province,
city or municipality shall utilize the list found in the Registry of Qualified
Applicants (RQA);

4.1.1.2 Payment of salaries/wages of utility workers and security guards hired in

public elementary and secondary schools which have not been provided
such position in the DepEd budget; and

4.1.1.3 Payment of expenses pertaining to the operation of schools, which may

include utilities and communication expenses.

4.1.2 Construction and repair of school buildings:

4.1.2.1 Construction, repair and maintenance of school buildings and other

facilities for public elementary and secondary schools, which are
deemed to have shortage of classrooms or of other facilities, as the case
may be, per DepEd classroom deployment analysis, subject to existing
standards/specifications set by DepEd and/or Department of Public
Works and Highways; furthermore, this item shall be given priority in
the SEE Budget; and

4.1.2.2 Acquisition and titling of school sites.

4.1.3 Facilities and equipment:

4.1.3.1Acquisition of laboratory, technical and similar apparatus, and

information technology equipment and corollary supporting services

105
 (e.g. internet connection, maintenance, etc.), subject to the prevailing
requirements and specifications set by the DepEd.

4.1.4 Educational research:

4.1.4.1 Educational research other than the research subject areas funded in
the DepEd budget, subject to the prevailing policies and guidelines of
the DepEd.

4.1.5 Purchase of books and periodicals:

4.1.5.1 Purchase of library books and periodicals for the libraries of the
different elementary and secondary schools in the province, city, and
municipality, and purchase of instructional materials, workbooks and
textbooks needed by public elementary and secondary schools, subject
to the prevailing policies and guidelines of the DepEd.

4.1.6 Sports development:

4.1.6.1 Expenses for school sports activities at the national, regional, division,
district, municipal and barangay levels, as well as for other DepEd
related activities, subject to the prevailing requirements and
specifications set by the DepEd.

4.1.7 Funding for the ECCD Program, particularly for the following purposes:

1.1.7.1 Direct services related to the implementation of the ECCD program,

such as salaries/allowances of locally hired Child Development Teachers
and/or Day Care Workers, etc.;

1.1.7.2 Organization and support of parent cooperatives to establish community-

based ECCD programs;

1.1.7.3 Provision of counterpart funds for the continuing professional

development of ECCD public service providers;\

1.1.7.4 Provision of facilities for the conduct of the ECCD Program; and

1.1.7.5 4.1.7.5 Payment of expenses pertaining to the operations of National

Child Development Centers, including, but not limited to, utilities (i.e.
electricity and water expenses) and communication (i.e. telephone
expenses).”

In connection with the above provision, we have observed that for the CY 2018, the Local
School Board included non-priority expenditures as follows:

106
 Non-Priority Expenditures for SEF Budget Year CY 2018
Personal Services
No. of
Salaries and Wages - Regular Amount
Personnel
Cashier II 1 ₱ 345,108.00
Clerk III 8 1,458,240.00
Dentist II 1 453,852.00
Nurse III 4 1,810,008.00
Honorarium of non-government employee member of LSB 120,000.00
Honorarium for Kitchen Personnel under Busog, Lusog at
218,500.00
Talino Program
Total ₱ 4,405,708.00

Maintenance and Other Operating Expenses

Travelling Expenses - Locally paid employees ₱ 100,000.00
Other Maintenance & Operating Expenses - Search for
100,000.00
Outstanding Teacher and Non-Teaching Personnel
Other Maintenance & Operating Expenses - Financial
300,000.00
Assistance to FPTA School Activities
Other Maintenance and Operating Expenses - Search for
200,000.00
Gulayan sa Paaralan at Tahanan
Other Maintenance and Operating Expenses - LSB Meetings
200,000.00
& Related Activities
Total ₱ 900,000.00
Grand Total ₱ 5,305,708.00

We further observed, among others, the following deficiencies:

 Materials for Repair and Maintenance of School Buildings (Brigada Eskwela)

were procured through Negotiated Procurement by splitting it into several
purchase requests and orders (Appendix J) and were procured to middlemen
suppliers contrary to RA 9184;
 A certain Henry L. Dabatos, Federated Parent-Teacher Association (PTA)
President and a City Local School Board Member, were granted a monthly
honorarium of P10,000.00 contrary to DepEd-DBM-DILG Joint Circular No.
1, s. 2017;
 Payment of wages of various Administrative Assistants 1 (Job Order workers)
and consumed fuel and oil charged to various projects under Special Education
Fund were not supported with Accomplishment Reports, Approved Plans and
Specifications; and, if completed, pictures of completed projects and
Inspection and Acceptance Report; and
 Payment of Loyalty Award for 2018 of Iligan City Government Employees
charged to LSB DepEd were inappropriately debited to Longevity Pay.

107
 It should be noted that salaries and honorarium of non-teaching personnel, meals and
snacks during the Local School Board (LSB) meetings; meals and snacks during trainings
conducted for teachers; honoraria for resource speaker; registration fees, transportation and
food allowances for school press conference, festivals & fairs are not among the priority
expenditures as enumerated. These activities and programs are actually regular functions of
the DepEd. Thus, the above-mentioned expenditures should have been charged against the
available funds of the concerned office.

With the above deficiencies, the benefits that are intended to be derived out of
utilization of Special Education Fund were not fully attained by its direct beneficiary.

Recommendation:

We have recommended to the Local School Board (LSB) to:

 Refrain from charging non-priority expenditure against Special Education

Fund; and

 Evaluate the programs/projects/activities to be included in the SEF budget,

taking into consideration the objectives set forth by the provisions of
DepEd-DBM-DILG Joint Circular No. 1, s. 2017.

Management Comment:

The management explained that the above-named personnel are employees of the City
Government of Iligan holding permanent appointment approved by the City Mayor and duly
attested by the Civil Service Commission, Iligan City Field Office. These approved item
respectively bear the non-teaching item under the plantilla of Local School Board (LSB)
which budget allocations were duly approved by the Local School Board of Iligan City
chargeable aginst the Special Education Funds (SEF). They further explained that the above-
named LSB non-teaching personnel are necessary for the public school’s operation and
maintenance for they were performing key functions for the operation of public schools as
provider of school health and nutrition and of administrative service. Thus, for them. There is
no legal infirmities of charging their salaries against the SEF.

7. CASH EXAMINATION

Cashbook Preparation

7.1 The Collecting Officers failed to prepare their Cashbook – Cash in Treasury in
accordance with the instructions set forth in Sec. 29 of COA Circular No. 92-382
and Sec. 26 Chapter 1 of the New Government Accounting System Volume II,
thus, accurate balances could not be immediately established.

Section 29 of COA Circular No. 92-382 dated July 3, 1992 provides that:

108
 “The treasurer/cashier shall record in his cashbook all collections received by him.
He shall provide in his cashbook columns for the accounts Cash-in-Treasury and
Cash-Other Banks. The Cash-in-Treasury account shall be debited with the
collections received, and credited with the collections deposited with the authorized
depository bank.”

More so, Section 26 Chapter 1 of the New Government Accounting System Volume II
provides that Cashbook for Cash in Treasury shall be used to record collections (Debit
column) and deposits to the bank (Credit column) based on the RCD. The cashbook shall be
maintained by the Treasurer by fund and shall be updated and balanced daily. The
Accountable Officer shall, at the end of the month or when required to do so by proper
competent authority, rule and foot the cashbook. He shall likewise accomplish the following
certification in the cashbook:

I HEREBY CERTIFY that the foregoing is a correct and complete record of the cash
transactions had by me in my capacity as Treasurer/Cashier of ___________ during the
period from ____________, 20___ to ___________, 20__, inclusive, as indicated in the
corresponding columns.

Signature Over Printed Name

________________, 20___

Upon reviewing the Cash Book held by the collecting officers, these were found to
have not been prepared according to the standard format as prescribe in the NGAS Volume II.
Their cashbooks record daily collections per accountable forms issued and not per specific
fund these collections pertain. Summary of collections per accountable forms can still be
useful as additional data for reconciliation purposes. Moreover, no debit nor credit column
that would indicate collection and deposit transactions, was reflected.

Interview with the collecting officers revealed that the standard form for the cash book
preparation was not introduced to them. Thus, what they reported in the cashbook is the total
daily collections per accountable form which is more convenient. With this, the total
accountability for any specified date could not be immediately established.

Recommendation:

We have recommended to the City Treasurer to issue all Collecting Officers with
the official Cashbook and to require them to prepare and accomplish the same in
accordance with the format prescribed in the New Government Accounting System
Volume II.

Management Comment:

The Management, through the City Treasurer’s Office, had initiated the purchase of
official Cashbooks for all Collectors and Accountable Officers, had distributed a copy of the

109
official entry for the cashbook including its instructions, and will be issuing memorandum to
all Collectors and Accountable Officers for the strict compliance of Section 29 of COA
Circular No. 92-382 dated July 03, 1992.

Fidelity Bond

7.2 The fidelity bond of the Collecting Officers is insufficient to cover the maximum
amount of accountability handled, in violation of the provisions of Presidential
Decree (PD) No. 1445, COA Circular Nos. 97-002 and Bureau of Treasury
Circular No. 02-2009. As such, there is a risk that the City will not be adequately
indemnified in the event of embezzlement or other kinds of losses of the
accountable officer’s cash accountabilities.

Bureau of Treasury Circular No. 02-2009 dated August 9, 2009 or the Revised
Omnibus Regulations Governing the Fidelity Bonding of Accountable Public Officers
provides:

5.0 Amount of Bond and Determination of Premium

5.1  Amount of Bond - The amount of bond shall be based on the total accountability
(cash. property and accountable forms) of the accountable public officer as
determined by the Head of Agency. Provided, the individual maximum accountability
of each accountable public officer shall not exceed One Hundred Million Pesos
(P100M). Xxx

The Revised Schedule of Premium Rates (Annex A) shows the minimum and
maximum cash accountability, amount of bond and corresponding bond premium.

Section 7.3 of the said Circular also provides:

7.3 Increase in Accountability - Any increase in the amount of accountability,

resulting to an increase in the amount of bond shall be subject to increase in premium.

Bonding is insuring the fidelity of a public officer, in the Fidelity Fund, for the faithful
performance of all duties imposed upon him by law or for the faithful accounting of all funds
and public properties coming into his possession, custody or control and the Fidelity Fund
shall be available for replacing defalcations, shortages, unrelieved losses in the accounts of
bonded public officers.

Our verification of the cash accountability of the Collecting Officers revealed that the
approved amount of bond issued by the Bureau of the Treasury to them totaled P10,000.00 for
an equivalent maximum money accountability of P12,000.00. However, examination of
supporting documents disclosed that the amount of the bond was insufficient to secure their
collections for 2017 to 2018 as shown in the table below:

Maximum Maximum
Accountable Officers Designation Date
Allowed Cash Cash

110
 Accountability
Accountability
as of date
Ana P. Billones Liquidating Officer 1,000,000.00 23/01/2017 34,976,403.44
Milagros S. Opema Collecting Officer 12,000.00 27/01/2017 42,762.00
12,000.0
Jocelyn M. Burda 25/01/2017 31,216,780.15
Collecting Officer 0
Gladys A. Impang Collecting Officer 12,000.00 26/06/2018 110,880.00
Raul J. Janulge Collecting Officer 12,000.00 26/09/2018 324,979.20
Kris Mikko L. Honcada Collecting Officer 12,000.00 22/10/2018 1,219,760.79
Jocelyn C. Aguilar Collecting Officer 12,000.00 16/01/2018 2,875,063.06
Judith S. Surmion Collecting Officer 12,000.00 31/08/2017 40,918.75
Given V. Puyos Collecting Officer 12,000.00 07/02/2018 15,550,000.00
Estelita S. Palisbo Collecting Officer 12,000.00 20/01/2017 3,047,303.01
George E. Ricaplaza Collecting Officer 12,000.00 19/05/2017 486,878.62
Diosdado Cabatana Collecting Officer 12,000.00 07/03/2017 207,901.23
Farrah Angela Badelles Collecting Officer 12,000.00 02/11/2017 113,505.68
Danton N. Cabataña Collecting Officer 12,000.00 05/09/2017 26,042,433.18
Aida C. Cabagui Collecting Officer 12,000.00 11/04/2017 20,268,341.00
24/01/2018 4,018,859.56
Phoebe Jane T. Jjimenez Collecting Officer 12,000.00
PotencianaR.Jusay Collecting Officer 12,000.00 17/05/2017 619,291.10
Prima C. Talingting Collecting Officer 12,000.00 01/03/2018 13,000.00
Marites Y. dandasan Collecting Officer 12,000.00 19/04/2018 3,578,936.70
Evangeline A. Tabiliran Collecting Officer 100,000.00 12/01/2018 15,471,323.03
Melody R. Paran Collecting Officer 12,000.00 21/11/2017 186,039.42
Bill Ruzzel S. Alejo Collecting Officer 12,000.00 18/10/2018 85,482.51
Nerrisa O. Paterno Collecting Officer 12,000.00 20/01/2017 20,178,037.00

The lack of or insufficient bond of the agency’s Accountable Officer put the agency
fund at risk, and in violation of Section 101(2) of PD No. 1445 and reiterated in Section 7.1 of
COA Circular No. 97-002, which require that “Every accountable officer shall be properly
bonded in accordance with law”.

Recommendation:

We have recommended that the City Treasurer ensure that the fidelity bond of
the Accountable Officers is sufficient to secure the amount of their money accountability
to avoid loss of government funds in case of unexpected defalcations, shortages, and
unrelieved losses.

Management Comment:

111
 According to the City Treasurer’s Office they will increase the fidelity bond of all
Collectors and Accountable Officers sufficient to secure the amount of their money
accountability starting 2019.

Subsidiary Ledger

7.3 Subsidiary ledger for each collecting officer has not been set-up and maintained
by the City Accounting Office contrary to Section 10 of the New Government
Accounting System (NGAS), Volume II (For Local Government Units) and
Section 111 (1) of Presidential Decree (PD) 1445. Thus, the Reconciliation
Statement of Accountability Schedule for each accountable officer cannot be
made (AO’s cashbook vs. SL balance).

Section 111(1) of PD 1445, otherwise known as the State Audit Code, sets the a basic
guideline for the keeping of accounts by government agencies: “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 information needed by fiscal or control agencies of the
government.”

Moreover, Section 10, New Government Accounting System (NGAS), Volume II (For
Local Government Units) provides that:

“Section 10. Subsidiary Ledger (SL). – The Subsidiary Ledger (Annex 6) is a book of
original entry containing the details or breakdown of the balances of the controlling
account appearing in the General ledger. Postings to the subsidiary ledgers generally
come from the source documents. Examples of general ledger accounts which has
subsidiary ledgers are Cash – Disbursing Officers, Cash in Bank – Local Currency
Current Accounts, Accounts Receivable, Accounts Payable, Special Accounts in the
General Fund, etc. The totals of the subsidiary ledger balances shall be reconciled to
their respective control account at the end of every month.”

The annotations cited in the State Audit Code assert that subsidiary ledgers “provide
substantial audit support for the general ledger and also provide further breakdowns of the
ledger totals.” Likewise, sound internal control requires that control accounts and subsidiary
ledgers should be used as much as possible.

In the course of our cash examination, it was noted that the accounting office did not
set-up individual subsidiary ledgers for the collections of every collector. All collections are
recorded only in the general ledger account, Cash in Vault (Account 101) (or Cash – Local
Treasury under the Revised Chart of Accounts for LGUs Accounts under the Philippine
Public Sector Accounting Standards (PPSAS) which showed the overall total collections of all
accountable officers for a given period.

The non-preparation of the individual subsidiary ledgers for collecting officers had
long been practiced by the City Accounting Office attributable to manpower constraint or lack
of qualified personnel.

112
 With this system of recording, the controlling accounts of the Cash-in-Vault account
are inadequate rendering the reconciliation process not feasible. Likewise, responsibility and
accountability makes it difficult to pinpoint since there is no basis to reconcile the cashbook
balances with the accounting records every end of the month to prove the accuracy of the cash
balances appearing in the cashbook. Subsequently, the absence of individual subsidiary
ledgers precluded the Audit Team to reconcile the balances of the Accountable Officer’s
cashbook vis-à-vis the subsidiary ledger in the Reconciliation Statement of Accountability
Schedule.

Recommendation:

We have recommended to the Local Chief Executive to direct the City

Accounting Office to set-up and maintain subsidiary ledgers by collector of all
collections to ascertain the collections made by an individual collector and to determine
his/her correct accountability in a given period.

Management comment:

Management in its written reply assured compliance with the audit recommendation of
setting-up and maintaining an individual subsidiary ledger for every collector.

8. OTHERS

Timely Submission

8.1 Submission of financial reports and transactions for CY 2018 to COA was made
on a timely manner in accordance with relevant laws and rules and regulations
thus, attaining the primordial purpose of providing important financial
information to the users of the financial statements.

On rendition of accounts, Section 347, Chapter 4, Title V, Book 2 of Republic Act

(RA) 7160 provides that local treasurers, accountants and other local accountable officers
shall render their accounts within, in such form, style and content and under such regulations
as the Commission on Audit may prescribe.
Section 41, paragraph 2 of Presidential Decree (PD) 1445 states that: “To carry the
purposes of this section, the chief accountant or the official in charge of keeping the accounts
of a government agency shall submit to the Commission the year-end trial balances and such
other supporting or subsidiary statements as may be required by the Commission not later
than the fourteen day of February. Trial balances returned by the Commission for revision
due to non-compliance with the accounting rules and regulations shall be resubmitted within
three days after the date of receipt by the official concerned”.
Section 100 of Presidential Decree No. 1445 requires disbursing officers of
government agencies to render monthly reports of their transactions pursuant to existing
auditing regulations not later than the fifth day of the ensuing month to the auditor concerned.

113
Moreover, Section 6.05 of COA Circular No. 95-006 dated May 18, 1995 requires that the
official involved in the daily recording of transactions in the books of accounts shall turn over
the receipts and the disbursement records with all paid vouchers and documents evidencing
the transaction to the Auditor within ten (10) days from date of receipt of said documents.
Section 122 of PD 1445 provides, “Submission of reports whenever deemed necessary
in the exigencies of the service, the Commission may under regulations issued by it require
the agency heads, chief accountants, budget officers, cashiers, disbursing officers,
administrative personnel officers and other responsible officials of the various agencies to
submit trial balances, physical inventory report, current plantilla of personnel, and such other
reports as may be necessary for the exercise of its functions.”
Analysis of the submission of submission of accounts by the City Government of
Iligan CY 2018 disclosed the following:
GENERAL FUND

  DVs OR's BRS

No. of No. of No. of
Date Date Date
CY days/month days/month days/month
Submitted Submitted Submitted
s delayed s delayed s delayed
2018
January 04/11/2018 0 04/11/2018 0 04/30/2018 2 months
February 04/11/2018 0 04/11/2018 0 04/30/2018 1 month
March 04/11/2018 0 04/17/2018 0 04/30/2018 10 days
April 05/17/2018 0 05/17/2018 0 06/14/2018 0
May 06/19/2018 0 06/19/2018 0 06/14/2018 0
June 07/10/2018 0 07/10/2018 0 08/10/2018 0
July 08/16/2018 0 08/16/2018 0 09/06/2018 0
August 09/18/2018 0 09/18/2018 0 10/16/2018 0
Septembe
10/10/2018 0 10/16/2018 0 10/26/2018 5 days
r
October 11/16/2018 0 11/16/2018 0 11/16/2018 0
November 12/17/2018 0 12/17/2018 0 01/09/2019 0
December 02/11/2019 0 02/11/2019 0 01/14/2019 0
TRUST FUND

  DVs ORs BRS

No. of No. of No. of
Date Date Date
CY days/month days/month days/month
Submitted Submitted Submitted
s delayed s delayed s delayed
2018
January 04/10/2018 0 04/11/2018 0 04/30/2018 2 months
February 04/10/2018 0 04/11/2018 0 04/30/2018 1 month
March 04/10/2018 0 04/17/2018 0 04/30/2018 10 days

114
 April 06/22/2018 1 month 05/17/2018 0 08/10/2018 0
May 06/22/2018 2 06/19/2018 0 08/10/2018 0
June 07/12/2018 0 07/10/2018 0 08/10/2018 0
July 08/13/2018 0 08/16/2018 0 10/16/2018 0
August 09/17/2018 0 09/18/2018 0 10/16/2018 0
Septembe
10/11/2018 0 10/16/2018 0 11/19/2018 0
r
October 11/14/2018 0 11/16/2018 0 01/09/2019 0
Novembe
12/13/2018 0 12/17/2018 0 01/09/2019 0
r
December 02/12/2019 0 02/11/2019 0 01/14/2019 0

SPECIAL EDUCATION FUND

  DVs ORs BRS

No. of No. of No. of
Date Date Date
CY days/month days/month days/months
Submitted Submitted Submitted
s delayed s delayed delayed
2018
January 04/16/2018 0 04/11/2018 0 04/19/2018 0
February 04/16/2018 0 04/11/2018 0 04/19/2018 0
March 04/16/2018 0 04/17/2018 0 05/16/2018 0
April 06/19/2018 0 05/17/2018 0 08/10/2018 0
May 06/19/2018 0 06/19/2018 0 08/10/2018 0
June 07/19/2018 0 07/10/2018 0 08/10/2018 0
July 09/21/2018 1 month 08/16/2018 0 08/10/2018 0
August 09/21/2018 1 day 09/18/2018 0 10/17/2018 0
September 10/18/2018 0 10/16/2018 0 10/31/2018 10 days
October 02/14/2019 0 11/16/2018 0 10/31/2018 0
November 02/14/2019 0 12/17/2018 0 01/14/2019 0
December 02/14/2019 0 02/11/2019 0 01/14/2019 0

As can be inferred in the matrix above, there is a significant improvement in the

submission of accounting reports and transaction documents according to the timeline set by
pertinent laws, rules and regulations. Delayed submission of accounts and reports had been a
recurring observation in the past but quite notably, with the efforts of the incumbent City
Accountant and staff, the City Accounting Office has substantially improved in the
submission of accounts and reports for CY 2018. Also, it was noted that the year-end financial
statement for all funds were all submitted on time. Hence, it provided users/stakeholders with
important information, such as, the result of LGU operation, its assets, liabilities, equity, its
cash flows and the like. Moreover, the early submission of reports allowed the users of the
Financial Statements to make timely decisions.

115
Inventory Management

8.2 Inventory record keeping and management practices are not in place, thus such
practices will not ensure that inventory is properly controlled and costed and that
losses or shortages are prevented, contrary to sound internal control in Section
123 and 124 of PD No. 1445.

Section 123 and 124 of Presidential Decree No. 1445, commonly known as the State
Audit Code of the Philippines provides the definition of Internal Control and who shall be
directly responsible for such, respectively:

“Internal control is the plan of organization and all the coordinate methods and
measures adopted within an organization or agency to safeguard its assets, check the
accuracy and reliability of its accounting data, and encourage adherence to prescribed
managerial policies.
It shall be the direct responsibility of the agency head to install, implement, and
monitor a sound system of internal control.”

Drugs, medicines, and medical and office supplies require an important inventory
management as part of the agency’s internal control to protect these assets from theft and
waste. These supplies costing millions require effective control to safeguard both its quality
and quantity.

Upon our visit last January 15, 2019 to conduct a surprise inventory count for
GTLMH, the following are some of the undesirable inventory handling and practices
observed:

1. Medical and office supplies are stored in disorganized and unclean stockroom.

The stockroom which houses the medical and office supplies is poorly maintained (see
actual pictures attached). Large pile of boxes is present containing various different supplies.
Also, similar items are located separately in various areas, dry and liquid goods are not
properly segregated, and other items no longer usable are still present. All these factors might
affect the quality of the items stored. This observation has been issued with a separate AOM
last 2017, however no favorable action were done by the management.

2. Dextrose and PNSS of large volume are stored in an unsecured area.

A total of 5,016 bottles of Dextrose and 2,016 bottles of PNSS are stored in an open
room without any hospital personnel and located near the ward area of the hospital, thereby
indicating no safeguard against any theft or losses. Per interview with Ms. Juevesano, it is
only temporary for the construction of a new stockroom is ongoing.

116
 3. No stock cards were present nor were items tagged in stockroom no.1, Central
Supply Room and Dextrose Area.

Aside from being disorganized, it has also been observed that no single stock card was
used in stock room no. 1, Central Supply Room and Dextrose Area. The personnel assigned in
the first area does not even keep a record of the items present nor their corresponding
balances. During the inventory count conducted, the auditors have no record to match the
items on hand. No complete list of inventory was also provided making the conduct of count
more unsystematic.

4. No written and systematically applied inventory policy.

The management does not maintain an inventory policy that will provide guidelines in
ensuring proper control of inventory. The current set-up only includes procurement, delivery
to Supply Section, and distribution to Pharmacy, Central Supply Unit and Emergency Unit.
Per interview with Mr. Talingting, Acting Supervising Officer, FIFO method is used,
however, it cannot be verified for no record shows the flow nor the movement of the
inventory. Moreover, no aging of inventory is available which could have been useful in
determining the items that are fast-moving and avoiding stocking non-moving inventory.

5. Some items have reached zero quantity during the surprise count conducted.

As a hospital, where situations concern the life of every patient, availability of all the
needed drugs, medicines, and medical supplies are of the highest importance. However,
during the inventory conducted, various items have reached zero stock on hand. In the
Pharmacy, where drugs and medicines are released to the end-user, a couple of requisitions
were denied. This is a result of poor inventory management especially in the procurement
planning. Per interview with the pharmacist, she emphasized that they are fully dependent
with what the Supply Section issues or suppliesto them. This shows that there is non-
coordination between the Supply Section and the Pharmacy in terms of proper inventory
procurement planning which should be corrected.

Given the above mentioned observations, the hospital’s vision of becoming an

excellent government medical center by giving full satisfaction to patients and other
stakeholders would never be realized. With these practices in place, losses, shortages and
ineffective controls can never be prevented. Furthermore, with the growing number of
patients, an effective inventory policy and practices must be in place to support the increasing
demand of drugs, medicines and medical supply.

Recommendation:

We have recommended that the Local Chief Executive should:

 Create a systematic inventory policy that will provide guidelines in

ensuring that inventory are controlled and that any possible losses or
shortages are prevented, for example, utilizing inventory tagging, sorting

117
 and classifying method, applying bulk and pallet rack system and
recording through lot/batch numbers on paper and Excel spreadsheets,
using color coding for management of bulk storage, installing automatic
system, etc., which are all elaborated in a single manual;

 Information technology system must be considered and installed to

facilitate an effective planning and inventory management where data on
quantities on hand, inventory aging and valuation could be generated;

 Immediately conduct general cleaning on Stockroom No. 1 to avoid

further deterioration of supplies stored in the area and designate
personnel that would maintain the cleanliness of the area.

 Provide safeguard for the large number of Dextrose and PNSS that are
located near the ward, if transfer to a more secured location is impossible.

 Require the hospital personnel assigned to update the inventory recording

regularly to provide the management with the useful information for an
effective inventory handing and procurement planning.

Management Comment:

During the Exit Conference, the Management had assured compliance with the audit
recommendations and had already conducted general cleaning on Stockroom No. 1 and had
transferred the large volume of Dextrose and PNSS to a more secured location. Since the
Hospital currently has no Supply Officer, they are now processing the hiring so as to address
their inventory management issues. Moreover, installation of inventory management system
had been initiated.

Weakness of the record management

8.3 The officials and employees of the City resorted to the documents which were
already submitted to the Office of the Audit Team for custody/safekeeping instead
of their respective files indicating weakness in record management and causing
delay on disbursement process contrary to Section 124 of Presidential Decree No.
1445.

The Government Auditing Code of the Philippines (PD1445) mandates the installation
of internal control system in government, particularly Section 124 thereof, which provides
that “It shall be the direct responsibility of the agency head to install, implement and monitor
a sound system of internal control.”

This provision was further amplified in COA Circular N0. 76-26 which stipulated that:

“It shall be the direct responsibility of the chief or head of each department, bureau or
office including local governments, government-owned or controlled corporations and

118
 self governing board agencies and commissions, to install, implement and monitor a
sound system of internal control. It is therefore, incumbent upon management to
institute internal safeguards of procedures particularly those in connection with
disbursements of all forms, adopt systematic voucher processing techniques, install
sound procedures for receiving and accepting deliveries of supplies, materials and
equipment, and introduce other measures as may be necessary to prevent irregularities
and strengthen existing internal control.”

The afore-quoted COA regulations require the institution of control measures to

safeguard government funds and property. Government agency must seek measures to ensure
that quality internal controls are installed in order to continuously improve the delivery of its
services.

As we audited the accounts of the City, we have observed that the City’s record
management is weak for we frequently receives numerous requests for documents, records,
decisions and other information from various parties. Such requested documents were
prepared by the agency and submitted to this office, however no copy thereof has been
retained by or remains in the agency. Also, some of these documents were requested by
interested parties to support their claims from the City.

The Constitution entrusts this Commission with the keeping of the general accounts of
the Government and the preservation of the vouchers and other supporting papers pertaining
thereto as provided by Presidential Decree (P.D.) No. 1445. Likewise, in the exercise of its
power and authority; the Commission acquires custody or possession of documents, records,
reports, decisions and other information which this Commission is mandated to keep and
preserve.

The Audit Team recognizes the right of the people to: a) information on matters of
public concern; b) access to official records and documents and papers pertaining to official
acts, transactions, or decisions, as well as to government research data used as basis for policy
development; and c) full public disclosure of all its transactions involving public interest.

However, with the weakness of the record management of the City, the requesting and
retrieving of the documents causes undue delays of the disbursement processes. Delays in
substance entail costs, not only to the parties concerned but also to the government.

Recommendation:

We have recommended to the Chief Executive to direct the officials and

employees of the City to adopt a system of filing, safekeeping and preservation of
government records to prevent undue delays in the processing of disbursements.

Management Comment:
The management in its written reply promise to abide the team’s audit
recommendation.

119
Compliance with Laws, Rules and Regulations

Our evaluation of the agency’s compliance with laws, rules and regulations showed
that the City Government has been consistent in complying with laws, rules and regulations
particularly on the withholding of taxes, statutory premiums such as GSIS, PAG-IBIG and
Philhealth from the salaries of its employees, tax claims of suppliers/contractors as well as the
remittances of the withheld amounts to BIR, GSIS, PAG-IBIG and Philhealth.

Analysis showed that the balances of the Due to BIR, Due to GSIS, Due to PAG-IBIG
and Due to Philhealth showed a balance of ₱8,971,941.45, ₱4,117,473.84, ₱9,257,730.58 and
₱1,557,840.48, respectively, arrived as shown in the tables below:

Due to BIR Total GF TF SEF

Balance Beg.
₱4,110,630.13 ₱3,328,650.62 ₱480,290.67 ₱301,688.84
January 1, 2018
Add: Total withheld during the
₱68,380,031.55 ₱56,760,093.61 ₱10,009,369.26 ₱1,610,568.68
year
Sub-totals ₱72,490,661.68 ₱60,088,744.23 ₱10,489,659.93 ₱1,912,257.52
Less: Total remitted during the
₱63,518,720.23 ₱54,019,094.59 ₱7,934,839.31 ₱1,564,786.33
year
Balance End.
₱8,971,941.45 ₱6,069,649.64 ₱2,554,820.62 ₱347,471.19
December 31, 2018

Due to GSIS Total GF TF SEF

Balance Beg.
₱4,064,994.50 ₱3,944,620.53 ₱0.00 ₱120,373.97
January 1, 2018
Add: Total contributions
₱110,678,673.14 ₱101,533,883.88 ₱0.00 ₱9,144,789.26
during the year
Sub-totals ₱114,743,667.64 ₱105,478,504.41 ₱0.00 ₱9,265,163.23
Less: Total remitted during the
₱110,626,193.80 ₱101,364,424.19 ₱0.00   ₱9,261,769.61
year
Balance End.
₱4,117,473.84 ₱4,114,080.22 ₱0.00 ₱3,393.62
December 31, 2018

Due to PAG-IBIG Total GF TF SEF

Balance Beg.
₱5,831,548.94 ₱5,664,431.97 ₱6,600.00 ₱160,516.97
January 1, 2018
Add: Total contributions
₱18,775,545.02 ₱17,684,232.44 ₱33,340.00 ₱1,057,972.58
during the year
Sub-totals ₱24,607,093.96 ₱23,348,664.41 ₱39,940.00 ₱1,218,489.55
Less: Total remitted during the
₱15,349,363.38 ₱14,458,268.45 ₱0.00 ₱891,094.93
year
Balance End. ₱9,257,730.58 ₱8,890,395.96 ₱39,940.00 ₱327,394.62

120
 December 31, 2018

Due to PhilHealth Total GF TF SEF

Balance Beg.
₱1,421,614.04 ₱1,366,039.04 ₱0.00 ₱55,575.00
January 1, 2018
Add: Total contributions during
₱7,358,663.87 ₱6,792,478.29 ₱0.00 ₱566,185.58
the year
Sub-totals ₱8,780,277.91 ₱8,158,517.33 ₱0.00 ₱621,760.58
Less: Total remitted during the
₱7,222,437.43 ₱6,665,070.24 ₱0.00 ₱557,367.19
year
Balance End.
₱1,557,840.48 ₱1,493,447.09 ₱0.00 ₱64,393.39
December 31, 2018

Unsettled Suspensions, Disallwoances and Charges

Audit suspensions of ₱71,269,605, audit disallowances of ₱77,948,610 and Notice of

Charge ₱263 remained unsettled as of year-end, details are shown below:

Particulars Beginning C.Y. 2018 Ending

Balance, NS/ND/NC NSSDC/ Balance,
January 1, 2018 Issued Settlement December 1, 2018
Notice of Suspension ₱21,543,450 49,726,155 - ₱71,269,605
Notice of Disallowance 76,443,533 1,505,077 - ₱77,948,610
Notice of Charge 263 - - ₱263
Total ₱97,987,246 ₱51,231,232 - ₱149,218,478

121
Part III – Status of Implementation of Prior Years’ Audit
Recommendations
 Part III – Status of Implementation of Prior Years’ Audit
Recommendations

Of the sixty nine (69) prior years’ (CY 2015 to CY 2017) audit recommendations,
twenty one (21) were fully implemented, twenty eight (28) were partially implemented
and twenty (20) were not implemented. The details of the status of implementation are
presented in the succeeding pages.

Auditor’s Validation
Observations and Status of Reason for
Ref. Management Action
Recommendations Implementatio Partial/ Non-
n Implementation
CY 2017 – Financial and Compliance Audit

1. The balances of the PPE Page The City Accounting Partially The two major
accounts totaling 41 Office and the City Implemented offices concerned
₱1,022,722,704.08 AA General Services Office have limited
(excluding Land, Land R have started the manpower, thus
Improvements, Office 2017 reconciliation of their actions for
Buildings, Other Structures records. For 2018 , a total reconciliation are
and Construction in of Php 428,359.50 had not religiously
Progress) as of December been reconciled for adhered to. Daily
31, 2018 cannot be Account Code 221- Office routines and
ascertained as to its Equipment under General transactions were
reliability and validity for it Fund Proper, Market prioritized which
remained unreconciled with Operation, Waterworks resulted to a
the physical count of System, 20% Development further
₱1,009,958,341.22 for a net and 80% Share from accumulation of
count understatement of National Wealth. unreconciled
₱12,764,362.86. amounts.

Recommendation:

We recommended to the
Local Chief Executive to:

 Direct the City Accounting

Office and City General
Services Office to
immediately reconcile their
records to ascertain the
reliability and validity of the
balances reflected in the
financial statements and
take into consideration the
proper treatment for the
significant amount of
unserviceable items noted.
Moreover, both offices
should have a proper
unified system of item
identification (description)
to facilitate easy and

121
 effective matching
procedure.

 Direct the responsible

center per accounting
records to be updated to
ascertain the total
accountability of every
center or office and to
reconcile it with the Report
on Physical Count of
Property, Plant and
Equipment submitted by the
General Services Office.

122
2. Some items in the PPE Page Depreciation have been Partially Property, plant
totaling ₱402,361,409.43 43 computed manually and Implemented and equipment
were not provided with its AA recognized by the City purchased in
corresponding depreciation R Accounting Office for 2018 were not
contrary to the provisions of 2017 PPE’s purchased in 2017 provided with the
the Philippine Public Sector and earlier years lodged corresponding
Accounting Standards under the Prior Year’s depreciation due
(PPSAS) thereby, rendering Adjustment account to lack of time
the Asset and Expense amounting to 607 million. and limited
Accounts overstated and accounting
understated respectively. manpower.

Recommendation:

We recommended to the
Local Chief Executive to:

 Direct the City Accounting

Office to immediately
compute and record the
corresponding depreciation
expenses to correct the
balances reflected in the
Financial Statements.
Irregular balances in the
schedule must also be
revisited for the proper
treatment of the amounts
reflected. Furthermore, we
recommended that the City
Accounting Office must
designate personnel who
will be tasked to regularly
check and update the data in
the schedule to avoid missed
postings of the necessary
depreciation and incorrect
data entry; and

 Direct the City Accounting

Office to compute the
depreciation expense in
accordance with COA
Circular Letter No. 2004-
003 dated October 4, 2004
taking into consideration the
Appendix A of COA
Circular No. 2003-007
presenting the Estimated
Useful Life of PPE by
classification.

3. Cash advances granted to Page The City Accounting Partially City

123
 officers and employees and 47 Office strictly followed the Implemented Accountant’s
to special disbursing officers AA no cash advance policy Office has
amounting to R unless previous cash extended all the
₱132,942,426.40, out of 2017 advance is settled necessary efforts
which, ₱104,924,684.51 or according to Section 89 of to address the the
79.92% are aged one year PD 1145; concern, closely
and above, remained monitoring these
unliquidated as of December Every end of quarter, accounts and
31, 2018 contrary to COA demand letters are sent to frequently
Circular No. 97-002 dated all those who have sending demands
February 10, 1997, COA unsettled balances than the normal
Circular No. 2012-004 dated including those who are course, however,
November 28, 2012 and already out of service (ie. some accounts
COA Circular No. 2017-005 AWOL, retires, deceased remained
dated December 19, 2017. through their family outstanding due
member, and separated. All to some
Recommendation: measures were made by the uncertainties in
In view of the foregoing CAO to contact them; their identity, as
observation, we recommended to some were
the Local Chief Executive to The CAO strictly tagged AWOL,
require the City Accounting implement the payroll addresses were
Office the following: deduction system on all no longer
accountable officers who ascertainable,
 Closely monitor cash are still active and and some were
advances and compel all connected to the City deceased.
accountable officers to Government; and
produce without delay their
liquidation reports together The CAO Head would only
with the supporting sign agency clearance after
documents, and to further the money and property
require the immediate accountabilities of an
refund of all unused cash individual are settled.
advances pursuant to COA
Circular No. 97-002;

 Require the liquidation of

long outstanding cash
advances thru mandatory
payroll deduction of
accountable officers who
are still active and
connected with the City
Government;

 Require officials and

employees who are retiring
from the government service
to settle their cash advances
prior to the issuance of
clearance from money and
property accountabilities;

 Ensure that no cash

advances are granted to an

124
 officer/employee unless
his/her previous cash
advances are duly settled or
liquidated and that such
evidence of liquidation and
or accounting should
accompany the succeeding
granting of cash advance;

 Conduct thorough review

and evaluation of the
affected dormant accounts
and comply with all the
documentary requirements
and procedures under COA
Circular 2017-005 for the
request for write-off of
dormant accounts and the
disclosure thereof;

 Conduct regular and

periodic verification,
analysis, and validation of
the existence of the
unliquidated cash advances
and determine the
concerned accountable
officers;

 Prepare the quarterly aging

of dormant unliquidated
cash advances on a
quarterly basis to support
the request for write-off as
required under Item 7.4 of
COA Circular 2017-005;

 Ensure that all applicable

laws, rules and regulations
affecting cash advances are
strictly adhered to.

4. Prior years’ reconciling Page The City Accounting Fully

items reflected in the 51 Office prioritized the Implemented
Monthly Bank AA timely preparation of the
Reconciliation Statements R required monthly bank
remained unadjusted for 2017 reconciliation statements;
several years resulting to a
total debit and credit The City Accounting
misstatement of Office adjusted reconciling

125
 ₱11,676,746.11 and items determined during
₱51,877,323.92 the preparation of the
respectively, thus rendering required Monthly Bank
the accuracy and propriety Reconciliation Statements
of the Cash in Bank account on a timely basis; and
doubtful in violation of
Section 74 of Presidential The City Accounting
Decree (PD) 1445 and COA Office exerted efforts to
Circular 96-011 dated locate records pertaining to
October 2, 1996. Likewise, prior year’s difference of
Sound Accounting practice cash balances arising from
dictates that the non- unreconciled items and
adjustment of reconciling prepare the appropriate
items in a bank adjusting entries thereto.
reconciliation statement in
the books of the LGU
defeats the purpose of its
preparation.

Recommendation:

In view of the foregoing, we

recommended the following
measures:

 The City Accounting Office

shall prioritize the timely
preparation of the required
monthly bank reconciliation
statements to establish the
actual and correct cash-in-
bank balance of the City
Government;

 The City Accounting Office

shall adjust all reconciling
items determined during the
preparation of the required
Monthly Bank
Reconciliation Statements
on a timely basis for an
accurate and correct Cash
In Bank balance reflected in
the books of accounts.
Likewise, timely adjustments
of said reconciling items
will ensure the timely
detection of discrepancies,
the parties at fault,
information for its existence
and its ultimate adjustments
in the books who committed
such error/discrepancy; and

 The City Accounting Office

126
 shall exert efforts to locate
records pertaining to prior
year’s difference of cash
balances arising from
unreconciled items and
prepare the appropriate
adjusting entries thereto.

5. The loans extended to Page Several Demand Letters Partially The agency had
various cooperatives and 55 were already served, Implemented difficulty in
associations for the City AA signed by the City Legal locating the
Livelihood Assistance R Officer; beneficiaries.
Program (CLAP) totaling 2017 Demand letters
₱9,985,613.57 or 87.15% The committee exerted were prepared by
remained uncollected as of extra effort to locate the City Legal
December 31, 2018 and had beneficiaries. The Office and were
been outstanding for years, Cooperative Development served
thus, cast doubts as to the Authority, the Barangay accordingly.
collectability of the Captains through Purok Actions to write-
accounts. Leaders as well as the off some
CSWD coordinated to accounts were
Recommendation: review the missing persons also initiated.
during the wrath of
We recommended that the Sendong in 2011;
Local Chief Executive should to
exert all-out effort to intensify The Executive Committeee
collection of overdue loan and the CLAP Techical
receivables by sending Working Group were
notices/bills to the last known designated through an
addresses of the different Executive Order to monitor
beneficiaries so that more the implementation of the
cooperatives and associations projects. Regular meeting
will be benefited by the said and monitoring was set
program. with the borrowers and
project proponent together
with CDA, Brgy. Council
among others;

The issues were already

brought to the City Legal
Office by the CLAP
Secretariat;

Demand Letters were sent

to delinquent borrowers;
and

Issuance of Post Dated

Checks (PDCs) is adopted.

6. Fund transfers for barangay Page The City Accountant held Fully

127
 development projects in the 58 in abeyance the processing Implemented
amount of ₱81,568,382 was AA of additional fund releases
released to Barangays R to Barangays until such
despite having an 2017 liquidations of previous
outstanding balance of years fund transfers have
₱56,658,445 and despite the been submitted; and
absence of Certification
from the City Accountant The City Accountant
that the previous funds issued demand letters to
transferred to these the Punong Barangay and
barangays have already been Barangay Treasurer for the
liquidated, contrary to COA submission of the required
Circular No. 94-013, COA report to liquidate the fund
Circular 2012-001 and transfer.
Presidential Decree (PD)
1445.

Recommendation:

We recommended to the
Local Chief Executive the
following remedial measures to
ensure the full liquidations of
fund transfer to the City
Barangays and the utilization
thereof is in accordance with the
purpose of the fund:

 Direct the City Accountant

to hold in abeyance the
processing of additional
fund releases to Barangays
until such liquidations of
previous years fund
transfers have been
submitted in pursuant to the
provisions of COA Circular
N0. 94-013 and the MOA.

 The City Accountant should

issue demand letters to the
Punong Barangay/Barangay
Treasurer for the
submission of the required
report to liquidate the fund
transfer.

 The City Accountant’s

representative and the
barangay record keepers
should sit together quarterly
for the reconciliation of
their accounts to identify the
reconciling items and to
record immediately the

128
 adjustments concluded.

 The Office of the ABC

President shall provide the
SA the status of the project’s
implementation for the latter
to validate the completion of
the projects and determine
whether the IA implements
the projects in accordance
with the MOA.

7. Fund transfer to NGOs/POs Page No fund transfer is Partially Proper

and to other government 60 processed by the City Implemented reclassification
agencies or organizations AA Accounting Office unless were done,
totaling ₱12,289,000.00 R complete documents are however
disbursed by the City 2017 attached to the substantial
Government were not Disbursement Voucher; liquidation and
substantially documented documentation is
and liquidated contrary to Out of the P10,289,000.00 still on process.
COA Circular No. 2012-001 as of 2017 only
dated June 14, 2012, COA P5,259,800.00 or 52% is
Circular No. 2007-001, liquidated as of September
dated October 25, 2007 and 30, 2018;
Section 4 of Presidential
Decree No. 1445, thereby No additional fund
casting doubt as to the transfers were made for
proper utilization of the NGOs/POs unless previous
funds transferred. Moreover, transfers are fully
the transfer of funds to the liquidated.
other government
agencies/organizations
totaling ₱10,289,000.00
were erroneously booked as
Due from NGOs/POs
instead of fund transfer to
other government agency
contrary to the provisions of
COA Circular No. 2007-001
and Department of Justice
(DOJ) Opinion No. 41, s. of
1995.

Recommendation:

We recommended to the
Local Chief Executive to:

 Assign personnel to closely

monitor and regularly check
the implementation of the
projects by the Non-
Government

129
 Organization/People’s
Organization (NGOs/POs)
and other Government
Agencies or Organizations
that were granted public
funds;

 Require the submission of

complete documents from
the recipient before the
release of funds;

 Ensure that Memorandum of

Agreements (MOA) entered
by the City Government of
Iligan with the recipient of
funds are in accordance
with the provisions of COA
-Circular No. 2012-001 and
COA Circular No. 2007-
001;

 Cease granting of additional

funds to NGOs/POs or
Government Agencies or
Organizations with previous
unliquidated fund transfers;
and

 Classify to proper account

the amount to funds granted
to Non-NGOs/POs by
effecting the following
reclassification entries:

Due from Government-

Owned and/or Controlled
Corporations (1-03-03-
020)
xx

Due from Non-

Government
Organizations/
People's
Organizations (1-03-
06-030)
xx
To reclassify to proper
account for funds
transfers to GOCCs
improperly booked
under the Due from
NGOs/POs account

130
 Other Receivables (1-03-
06-990)
xx
Due from Non-
Government
Organizations/People'
s Organizations (1-03-
06-030)
xx
To reclassify to proper
account for funds
transfers to other
.agencies not falling
under NGOs/PO
classification

8. Significant delays in the Page The management had Partially Management

procurement process 64 required every Implemented continues to
attributable to deviation AA department/office of the exercise
from the provisions of R City to conscientiously and decentralization
Republic Act No. 9184 and 2017 meticulously plan the in the preparation
the Manual on the New PPMP and the BAC of PRs and failed
Government Accounting identified the mode of to designate it to
System for Local procurement during the the CGSO to
Government Units affected preparation of the APP; promote smooth
the efficiency of the delivery processing of
of goods and services and The BAC identified the procurement.
operational performance of mode of procurement
the City Government. during the preparation of Management was
the APP; and used to their
Recommendation: usual way of
The BAC Secretariat processing their
We recommended to the prepared the Consolidated procurements
Local Chief Executive to: APP on the prescribed that led to harder
format from the GPPB. implementation
 Require every of the auditor’s
Department/Office of the recommendation.
City to conscientiously and
meticulously plan the PPMP
containing all the
information outlined in
Section 7.3.2 of the 2017
RIRR of RA No. 9184, and
submit the same to the City
Budget Office for evaluation
and inclusion in the budget
proposal to be approved by
the City Mayor.

 Require the BAC to identify

the mode of procurement
during the preparation of

131
 the APP.

 Require the BAC Secretariat

to prepare the Consolidated
APP on the prescribed
format from the GPPB to
facilitate Competitive
Bidding and promote
systematic process of
procurement. As a general
rule, all procurement shall
be through Competitive
Bidding. However,
whenever justified by
conditions provided in RA
No. 9184 and its RIRR, the
Procuring Entity may resort
to any of the alternative
methods of procurement.

 Submit the complete

compilation of the PPMPs
and the approved APP to
the Office of the Auditor on
or before the end of January
of the budget year, the same
time as the APP is to be
submitted to the GPPB.

 Also, provide the City

General Services Office the
approved APP which shall
serve as their basis in
preparing the consolidated
Quarterly Purchase
Requests in behalf of the
end-user units at the
beginning of the quarter.

 Advice the End-User units

that any proposed changes
(subject to approval) in the
PPMP shall be addressed
immediately to the BAC
Secretariat and the latter
shall communicate the
amendment to the City
General Services Office.
The City shall set a cut-off
period (prior to the opening
of the incoming quarter) in
which end-user units shall
submit their proposed
amendments to the PPMP,
subject to approval, to give

132
 ample time for the CGSO to
prepare the Quarterly
Purchase Requests.

 Decentralization in the
preparation of PRs shall be
discontinued and designated
to the CGSO to promote
smooth processing of
procurement. The CGSO
shall ensure that quarterly
procurement shall be strictly
based on the approved APP.

 Refrain from splitting

requisitions and contracts
and strictly adhere to the
provisions of the 2017 RIRR
of RA No. 9184.

9. The BAC failed to post the Page The BAC through the BAC Partially Due to lack of
Notices of Award (NOA), 72 Secretariat religiously Implemented manpower in the
Notices to Proceed (NTP) AA posted the Notice of BAC Secretariat,
and approved contract in the R Award, Notice to Proceed, the necessary
PhilGEPS and in the ligan 2017 and the approved contract postings for those
City Government website in the PhilGEPS and Iligan procurement
for all procurements made City Government website through
during the year in violation within the period mandated alternative mode
of Section 37.1.6 and by law for those were not
Section 37.4.2 of the 2017 procurement through religiously made.
Revised IRR of RA No. competitive bidding.
9184, thus transparency in
the procurement process is
compromised and such
failure holds the BAC
Secretariat liable for
dereliction of duty.

Recommendation:

We recommended to the
Local Chief Executive to:

 Direct the BAC, through the

BAC Secretariat, to strictly
implement the posting of the
Notice of Award, Notice to
Proceed, and the approved
contract in the PhilGEPS
and Iligan City Government
website within the period
mandated by law.

 Direct the Chairman of BAC

133
 to apply administrative
sanctions to government
official/s directly or
indirectly involve in the
delay and/or non-posting of
the NOA, NTP and
approved contracts.

10. The Contract Price of fifteen Page The BAC and TWG had Partially Due to their
(15) Infrastructure Projects 74 evaluated and reviewed the Implemented workloads, the
were excessive in the total AA rates and prices for each City Engineerin
amount of ₱2,786,722.62 R work item offered by a Office missed out
due to deviations on the 2017 prospective bidder in on some of the
rules and prescribed rates in relation to its compliance aspect of the
DPWH Department Order with the rules set forth in procurement of
No. 197, s. 2017, thus DPWH DO No. 197, the City; and
deemed detrimental to the s.2017;
City Government. Management was
All incoming projects for used to their
Recommendation: bid evaluation were based usual way of
on the quantity and quality processing their
We recommended to the in accordance to the bid procurements
Local Chief Executive to: docs; that led to harder
implementation
 Direct the BAC and TWG to All incoming projects for of the auditor’s
evaluate and review the evaluation exclude OCM recommendation.
rates and prices for each and profit for mobilization,
work item offered by a demobilization and in
prospective bidder in Construction Safety and
relation to its compliance Health Program as
with the rules set forth in mandated by DPWH DO.
DPWH DO No. 197, s.2017 No. 197; and
(this Department Order
supersedes DPWH DO No. In cases of discripancies
22, s.2015 effective October during the Bid Evaluation,
7, 2017); the management adhered to
section 32, 32.2.3 of the
 Direct the BAC and TWG to IRR of RA 9184.
strictly implement the
appropriate procedures in
the conduct of bid
evaluation by reviewing the
completeness of the bid as to
quantity and quality as
mentioned in the Bidding
Documents;

 In relation to DPWH DO
No. 197, s.2017,
Construction Safety and
Health Program shall not be
subjected to OCM. On the
other hand, Mobilization
and Demobilization shall

134
 not be subjected to OCM
and Profit;

 Discrepancies between: (a)

bid prices in figures and in
words, the latter shall
prevail; (b) total price per
item and unit price for the
item as extended or
multiplied by the quantity of
that item, the latter shall
prevail; (c) stated total
price and the actual sum of
prices of component items,
the latter shall prevail; (d)
unit cost in the detailed
estimate and unit cost in the
bill of quantities, the latter
shall prevail, pursuant to
the Revised IRR of RA No.
9184.

11. The Approved Budget for Page The OIC- City Engineer Partially Due to their
the Contract (ABC) of 100 conducted factual review Implemented workloads, the
eleven (11) Infrastructure AA on the computation of the City Engineerin
Projects were excessive in R Approved Budget for the Office missed out
the total amount of 2017 Contract (ABC) and on some of the
P1,358,813.53 due to Detailed Estimates, and aspect of the
deviations on the rules and ascertained that these two procurement of
prescribed rates in DPWH (2) are reconciled; and the City; and
Department Order No. 197,
s. 2017, thus deemed The preparation of the Management was
detrimental to the City ABC of the City’s used to their
Government. procurement is in usual way of
compliance with DPWH processing their
Recommendation: DO No. 197, s.2016 (this procurements
Department Order that led to harder
We recommended to the supersedes DPWH DO. implementation
Local Chief Executive to: No. 22, s. 2015 effective of the auditor’s
October 7, 2016). recommendation.
 Direct the OIC- City
Engineer to conduct factual
(in contrast to ministerial
function only) review on the
computation (i.e. footing,
cross-footing and other
relevant operations) of the
Approved Budget for the
Contract (ABC) and
Detailed Estimates, and
ascertain that these two (2)
are reconciled, to identify
errors of possible
overstatement.

135
 The OIC-City Engineer
shall determine that the
preparation of ABC is in
compliance with DPWH DO
No. 197, s.2017 (this
Department Order
supersedes DPWH DO No.
22, s.2015 effective October
7, 2017).

12. Plantilla Items for Internal Page The Local Chief Executive Fully
Audit Service (IAS) 114 filled up the vacant Implemented
required under AO No. 70, AA plantilla items for the IAS
s.2003 and AO No. 278, R in accordance with AO No.
s.1992 remained vacant 2017 70, s.2003 and AO No.
since CY 2017, thereby 278, s.1992.
defeating the purpose of
funds appropriated for the
said service unit.

Recommendation:

We recommended to the
Local Chief Executive to
prioritize the filling up vacant
plantilla items for the IAS in
accordance with AO No. 70,
s.2003 and AO No. 278, s.1992,
as a first step of strengthening
the internal control system of the
City.

13. The Journal Entry Vouchers Page The City Accountanting Fully
(JEVs) for Trust fund for 116 Office submitted the JEVs Implemented
January – December 2018 AA covering January to
was not submitted thus R December 2018 and
precluding the Audit team 2017 attached properly to its
from performing timely corresponding vouchers.
review and evaluation of the
agency’s transactions.

Recommendation:

We recommended to submit
the JEVs covering January to
December 2018 and to attach
them properly to its
corresponding vouchers.

136
14. The Agency did not submit Page Not The LDRRM
the monthly Report on 117 Implemented Office submitted
Sources and Utilization of AA the required
Local Disaster Risk and R reports to the
Reduction Management 2017 budget office, but
(LDRRM) Fund by the not to COA
LDRRM Officer as required Office.
under COA Circular No.
2012-002.

Recommendation:

We recommended to the
Local Chief Executive to:

 To augment modified
personnel from the LDRRM
Office that can assist in the
monthly preparation of
Report on Sources and
Utilization of LDRRM Fund
thus a monthly report may
be submitted by the LDRRM
Officer through the LDRRM
Council to the COA.

 To give more priority and

importance in the reporting
and monitoring of LDRRM
Fund taking into
consideration that the
transparency and
accountability in the use of
such fund have become an
issue of considerable
importance for donors,
stakeholders, and the public.

15. The Plantilla for the Iligan Page Not The Agency is
City DRRM Officer, and the 118 Implemented yet awaiting
three (3) staff responsible AA approval from
for the administration and R CSC of their
training, research and 2017 2018 Merit
planning, and operations and Selection Plan
warning remained vacant (MSP) which is a
despite the allocation of necessary
budget for the said positions document before
in CY 2018. they can proceed
Recommendation: with PSB of the
above-mentioned
We recommended to the positions.
Local Chief Executive to fill up
the vacant items as soon as
possible and in accordance with

137
NDRRMC, DILG, DBM, and
CSC Joint Memorandum
Circular No.2014-1 dated April
4, 2014 which sets the minimum
qualifications for education,
experience, training and
eligibility required in every
position in LDRRM Office.

16. The Local Disaster Risk Page Fully

Reduction Management 119 Implemented
Fund Investment Plan AA
(LDRRMFIP) for CY 2018 R
did not include the 30 2017
percent allocation for Quick
Response Fund (QRF) and
the projects/activities
charged to the unexpended
Local Disaster Risk
Reduction Management
Fund (LDRRMF) of
previous years, as provided
in Section 5.1.2 of COA
Circular No. 2012-002 dated
September 12, 2012.

Recommendation:

We recommended to the
Local Chief Executive to require
the LDRRM Officer to
incorporate in the LDRRMFIP
the 30% Quick Response Fund
(QRF) as lump sum amount and
the detailed planned
projects/program/activities
chargeable to the unexpended
LDRRMF of previous years in
compliance with COA Circular
No. 2012-002 dated September
12, 2012.

17. Non-accrual to a special Page The City Accounting Partially The e-NGAS
trust fund depository 120 Office temporarily used Implemented installation from
account for the unexpended AA Account Code 439 or COA Central
amount of Local Disaster R “other payables’ in lieu of Office did not
Risk Reduction 2017 the un-installed account include account
Management Fund of the code 438 or account title code 438 or
City in the amount of “Trust Liability-DRMM”; account title
₱64,448,719.13 may and “Trust Liability-
endanger or jeopardize the DRMM”.
purpose for which the fund The management started
was appropriated. the processing of the
creation of a separate
Recommendation: special trust fund bank

138
 account.
We recommended the City
Mayor to supervise the creation
of a separate special trust fund
bank account for the LDRRMF
unexpended savings balance of
the preceding years in
accordance with Republic Act
10121 and to set up the account
title “Trust Liability-DRRM”
(Code 438) in the Trust Fund
Books to record all the
expenditures and transfer of
prior years unexpended of the
DRRM Fund.

18. Despite the availability of Page The City Agriculture Partially Several projects
funds received from various 123 Office had implemented Implemented remained
National Government AA some of these BUB unimplemented
Agencies totaling R projects. The Community- due to lack of
P35,973,066.00, several 2017 Based Monitoring System, proper
projects of the Bottom-Up- one of the 2016 BuB coordination and
Budgeting (BuB) remained Projects commenced its inadequate
unimplemented as at year implementation on April monitoring,
end, thus depriving the 16, 2018 only. while some
intended beneficiaries of the projects are
immediate and maximum going on a very
use of the programs/projects slow pace.
and thereby defeating the
purpose for which these
funds had been set up.

Recommendation:

In view of the foregoing

observations, we recommended
to to the Local Chief Executive
to the following:

 Require the proponents of

proposed BuB projects to
conduct thorough planning
in coming up with project
proposals and other
pertinent documents and to
further coordinate with the
Source Agencies for the
timely release of funds;

 Require the BuB focal

person to follow up and
obtain signed MOAs for all
BuB transfers and submit

139
 copies of the MOA and
other pertinent documents to
the Auditor to properly
evaluate the implementation
of the projects. Henceforth,
the MOAs that are to be
prepared for future BuB
projects should specify the
details relative to projects to
be undertaken timelines
and/or schedules of
implementation of the
projects for proper
monitoring of the progress
and evaluating the
implementation of the
projects and the utilization
of funds for the purpose
intended;

 Require the BuB focal

person to prepare and
submit the required reports
to the RPRAT/s concerned
for the monitoring of BuB
projects; and

 Prioritize and expedite the

implementation of BuB
projects so that intended
beneficiaries could benefit
from the immediate and
maximum use of the
programs/projects.

19. Procurement of goods Page The Supplementary Partially The management

amounting to 128 Feeding Program was fully Implemented failed to fully
₱20,501,999.96 for the AA implemented within the liquidate the cash
implementation of the R required 120 days as advance
Supplementary Feeding 2017 certified by the Focal pertaining to the
Program (SFP) initially Persons for the said said program,
intended for C.Y. 2017 was program and the Regional which as of
made through the grant of Accountant of the DSWD; December 31,
cash advance to the City and 2018, the City
Treasurer and indicated Tresurer has
splitting of contracts As of December 31, 2018, remaining
contrary to Section 54.1 of the Accountable Officer, unliquidated cash
the 2017 Revised City Treasurer, submitted advance
Implementing Rules and necessary liquidation amounting to
Regulations (RIRR) of RA report and its supporting P16,005,361.98.
No. 9184, thus avoiding documents for partial
competitive bidding to the liquidations of the cash
prejudice of the interest of advance amounting to
the government. P4,496,637.98 and returned
the unexpended balance

140
Recommendation: amounting to 0.04 with an
O.R. No. 7853054.
We recommended the
following:

 Submit an explanation or
justification why public
bidding was not pursued in
effecting procurement;

 Draw appropriate plans by

identifying and
consolidating the items
needed in the future
implementation of the
Supplementary Feeding
Program and consider
procurement through public
bidding, except in highly
exceptional cases and
justified by the conditions
set forth RA No. 9184;

 Refrain from procuring

goods through the grant of
cash advance pursuant to
COA Circular No. 97-002
dated February 10, 1997;

 Require the submission of

the required liquidation
reports and supporting
documents of the cash
advance for the
supplementary feeding
program, for review; and

 Refrain from depositing

cash advances to the
checking account of the
accountable officer.

20. The City of Iligan did not Page Not

effectively utilize its Local 133 Implemented
Disaster Risk Reduction and AA
Management Fund R
(LDRRMF) during the year 2017
due to delayed project
implementation as indicated
by the low percentages of
fund utilization because
P895,698.87 or 2% for
current year appropriation
was utilized for the 70%
allocation for disaster

141
 preparedness and mitigation,
hence it may not have
optimally developed its
capability for preparedness
and mitigation in case of
disasters.

Recommendation:

We recommended to the
Local Chief Executive the full
utilization of the LDRRMF
through the implementation of
projects, programs, and
activities that will address the
disaster prevention and
mitigation to strengthen and
develop the LGUs preparedness
to natural and man-made
hazards and disasters in
accordance with the cited laws,
rules, and regulations.

21. Appropriation for Salaries Page Starting January 2018, all Partially The management
and Wages - 138 chargers for Job Order Implemented failed to:
Casual/Contractual (5-01- AA workers were charged by
01-020) under Personnel R the City Accounting Office Fill up all the
Services was utilized for the 2017 to Maintenance and Other vacant plantilla
payment of Job Order Operating Expenses in positions in the
Workers amounting to coordination with the city government;
P77,780,311.07 contrary to Budget Office.
Section 17 of Republic Act Formulate a
No. 10924, COA Circular policy and
No. 2015-009, Section internal control
306(k) of Republic Act No. in the hiring of
7160, Sec 9, Rule IV of CSC job order workers
Resolution No. 1701009 such as but not
dated June 16, 2018, and limited to
CSC Resolution No. 062254 requiring specific
dated December 20, 2006, and detailed
thereby resulting to description of
misappropriation of funds. duties and
responsibilities to
Recommendation: eliminate
workers having
We recommended to the no definite
Local Chief Executive the purpose; and
following:
Limit payment to
 Limit payment to Job Order Job Order
workers to applicable workers to
Projects, Programs and applicable
Activities under the Projects,
Maintenance and other Programs and
Operating Expenses, not in Activities under

142
 Personnel Services since the Maintenance
they are not government and other
employees; Operating
Expenses.
 Fill up all the vacant
plantilla positions in the city
government in order to
utilize available funds in
Personnel Services for
payment of regular
employees working regular
government functions;

 Formulate a policy and

internal control in the hiring
of job order workers such as
but not limited to requiring
specific and detailed
description of duties and
responsibilities to eliminate
workers having no definite
purpose, if any;

 The City Mayor’s Office and

the City Human Resource
Management Office shall
coordinate with the City
Budget Office as to the
availability of appropriate
funds in order to avoid
misapplication of
government funds.

22. Payment of services to Job Page The LGU implemented Fully

Order Workers is below the 146 Wage Order No. RX-19 for Implemented
minimum wage rate AA setting the minimum
prescribed in Wage Order R payment for services
No. RX-19 issued by the 2017 rendered by Job Order
Regional Tripartite Wages Workers
and Productivity Board,
thereby workers were
deprived of the additional
pay supposedly due to them.

Recommendation:

We recommended that the

LGU shall implement Wage
Order No. RX-19 for setting the
minimum payment for services
rendered by Job Order Workers.

23. Rice subsidy worth Page The provision of Rice Fully

₱10,355,706.24 were 148 Subsidy to City Implemented
received by City AA Government officials and

143
 Government of Iligan R employees was
officials and employees 2017 discontinued immediately
during the year under the in compliance with Section
guise of PRAISE in 8 Article IX(b) of the 1987
violation of Section 8, Constitution, Section 4(1)
Article IX(b) of the 1987 of PD 1445 and COA
Constitution, Section 4(1) of Circular No. 2012-003.
PD 1445 and COA Circular
No. 2012-003, thus
tantamount to double
compensation and
occurrence of irregular
expenditure.

Recommendation:

We recommended that:

 The provision of Rice

Subsidy to City Government
officials and employees be
discontinued immediately in
compliance with Section 8
Article IX(b) of the 1987
Constitution, Section 4(1) of
PD 1445 and COA Circular
No. 2012-003.

 For other incentives and

awards scheme by virtue of
the agency’s PRAISE, we
also recommended that it
shall submitted to the Civil
Service Commission (CSC)
for approval before its
implementation. These
incentives and awards shall
still be subject to post-audit
though it has been approved
by CSC. Likewise, the
submission of their Annual
PRAISE Report to the CSC
is hereby recommended.

24. Grocery Allowances worth Page The provision of Grocery Fully

₱8,715,000.00 were 155 Allowances to City Implemented
received by City AA Government officials and
Government of Iligan R employees was
officials and employees 2017 discontinued immediately
during the year under the in compliance with Section
guise of PRAISE in 8 Article IX(b) of the 1987
violation of Section 8, Constitution, Section 4(1)
Article IX(b) of the 1987 of PD 1445 and COA
Constitution, Section 4(1) of Circular No. 2012-003.
PD 1445 and COA Circular

144
 No. 2012-003, thus
tantamount to double
compensation and
occurrence of irregular
expenditure.

Recommendation:

We recommended that:

 The provision of Grocery

Allowances to City
Government officials and
employees be discontinued
immediately in compliance
with Section 8 Article IX(b)
of the 1987 Constitution,
Section 4(1) of PD 1445 and
COA Circular No. 2012-
003.

 For other incentives and

awards scheme by virtue of
the agency’s PRAISE, we
also recommended that it
shall submitted to the Civil
Service Commission (CSC)
for approval before its
implementation. These
incentives and awards shall
still be subject to post-audit
though it has been approved
by CSC. Likewise, the
submission of their Annual
PRAISE Report to the CSC
is hereby recommended.

25. GAD activities identified Page Not During the exit

and implemented by the 160 implemented conference last
agency amounting to AA March 2018, the
P134,593,276.00 were not R Management
in conformity with the 2017 assured
provisions of Republic Act compliance with
No. 10352 and PCW-DILG- the audit
DBM-NEDA Joint Circular recommendations
No. 2013-01, thereby for the ensuing
resulting to minimal year because they
attainment of the purpose for have already
which the fund was submitted their
established and depriving Annual Budget
the intended beneficiaries on for CY 2018.
the benefit of the program.

Recommendation:

145
 We recommended to the
Local Chief Executive the
following:

 Ensure that activities

identified as GAD are in
conformity with the
provisions under Philippine
Commission on Women
(PCW), NEDA and DBM
Joint Circular No. 12-01
that is to respect, protect,
and fulfill the rights of
woman at the socio-cultural,
economic and political
spheres;

 Submit the GAD

Accomplishment Report for
CY 2018 within the deadline
set by the PCW
Memorandum Circular No.
2018-03 dated September
29, 2018;

 On the portion of
“Performance Indicator and
Target” in their GPB,
incorporate therein the
desired output or the actual
number of target, and

 Regularly monitor the

implementation of GAD
PPAs and their related
budget to ensure that they
are expended for the
purpose it has been
intended.

26. The City of Iligan has not Page Not The management
established or set up a GAD 165 Implemented are still
database to serve as basis for AA processing to set
gender-responsive planning, R up their GAD
programming, and policy 2017 database.
formulation thus the
identified programs and
projects in the GAD Plan
and Budget (GPB) may not
address the actual gender
issues and concerns faced by
its constituents and
employees and also they
failed to create GAD
monitoring and evaluation

146
 (M&E) system was that may
jeopardize the effective and
efficient implementation of
GAD plans and programs.

Recommendation:

We recommended to the
Local Chief Executive the
following:

 Require the focal point

person to spearhead the
establishment of a GAD
database to serve as basis
for gender-responsive
planning, programming,
and policy formulation
which will form part of the
overall management
information system of the
City.

 Establish a GAD monitoring

and evaluation (M&E)
system a required under
Section 5.1 of Joint
Memorandum Circular No.
2013-01.

CY 2016 – Financial and Compliance Audit

27. The bank reconciliation Page The Accountant obtained Fully
statements of 38 bank 39 documents to support the Implemented
accounts were not updated AA identified reconciling items
as of December 31, 2017 in R and made the necessary
violation of existing 2016 adjustments accordingly
regulations, thus, the and prepared BRS for all
difference of P172,289,582 the 38 depository accounts.
between the book and bank
balances was not accounted
for.

Recommendation:

We recommended that the

Accountant exert effort to obtain
documents to support the
identified reconciling items and
make the necessary adjustments
accordingly and regularly
prepare an updated BRS for all
the 38 depository accounts.

28. Cash advances for travels Page The City Accounting Partially City
granted to officers and 40 Office strictly followed the Implemented Accountant’s

147
 employees amounting to AA no cash advance policy Office has
P5,294,811 remained R unless previous cash extended all the
unliquidated although the 2016 advance is settled necessary efforts
purpose for the grant thereof according to Section 89 of to address the the
have long been completed, PD 1145; concern, closely
contrary to Section 89 of monitoring these
PD 1445, COA Circular 97- Every end of quarter, accounts and
002 dated February 10,1997 demand letters are sent to frequently
and COA Circular No. all those who have sending demands
2012-004 dated November unsettled balances than the normal
28, 2012, thereby resulting including those who are course, however,
to an overstatement of assets already out of service (ie. some accounts
and government accounts. AWOL, retires, deceased remained
through their family outstanding due
Recommendation: member, and separated. All to some
 Closely monitor the cash measures were made by the uncertainties in
advances and compel all CAO to contact them; their identity, as
accountable officials to some were
produce without delay their The CAO strictly tagged AWOL,
reports of disbursements implement the payroll addresses were
together with supporting deduction system on all no longer
documents and prepare the accountable officers who ascertainable,
required Liquidation are still active and and some were
Reports for submission to connected to the City deceased.
the CAO for its appropriate Government; and
action; Require the
immediate refund of all The CAO Head would only
unused cash advances; sign agency clearance after
the money and property
 Require officials and accountabilities of an
employees who are retiring individual are settled
from the government service
to settle their cash advances
prior to the issuance of
clearance from money and
property accountabilities;
Enforce the penal sanctions
to those who cannot comply;

 Enforce strictly and

consistently the provisions of
Sec. 89 of PD 1445, COA
Circular No. 97-002 and
COA Circular 2012-004 and
limit the granting of cash
advances to avoid the
recurrence of this kind of
infirmity; and

 Require the coordination

between the HRMO and
Accounting to determine
whether the accountable
officers are still connected
or separated from the LGU

148
 and to further exhaust all
measures to compel the
settlement of long
outstanding cash advances
and for those who are
already out of the service,
exhaust all measures to
collect from the estate of the
accountable person for the
return of the cash advances.

29. The cash advances accounts Page Consistent formal Partially No permanent
of the LGU showed a total 42 notifications were sent by Implemented accounting
balance in the amount of AA the Cit Accounting Office personnel
P138,772,098 as of R to all accountable officials assigned to
December 31, 2017. Of this 2016 inorder for them to submit monitor and
amount, P16,097,098 were the necessaru documents control cash
cash advances from all needed for the liquidation advances due to
funds, while the amount at the end of each quarter; lack of modified
P122,675,000 represented and manpower.
cash advances for
confidential and Out of the total
intelligence funds (CIF) for P122,675,000.00 for the
the years 2009 to 2017, represented cash advamce
which were drawn and for intelligence funds, a
granted for specific purpose balance of P88,350,000.00
and time bounded activity remained unsettled.
and were not liquidated on
time, some were over a year
or years outstanding and
some are dormant in
violation of Sec. 89 of PD
1445 and COA Circular No.
97-002, thus resulting to an
overstatement of assets and
government equity accounts.

Recommendation:

 Compel all accountable

officials to produce without
delay their reports of
disbursements together with
supporting documents and
prepare the required
Liquidation Reports for
submission to the CAO for
its appropriate action;

 Require the immediate

refund of all unused cash
advances;

 Enforce the penal sanctions

to those who cannot comply;

149
 enforce strictly and
consistently the provisions
of Sec. 89 of PD 1445, COA
Circular No. 97-002 and
COA Circular 2012-004 and
limit the granting of cash
advances to avoid the
recurrence of this kind of
infirmity; and

 For those who are already

out of the service, exhaust
all measures to collect from
the estate of the accountable
person for the return of the
cash advances.

 Require the production of

the credit advices to justify
subsequent releases for
confidential and intelligence
funds, absence of which
should be the basis of the
Accounting Department to
restore back the receivable
account and issue demand
letter for liquidation of the
cash advances.

30. Additional fund transfer for Page The City Accountant to Fully
barangay development 45 held in abeyance the Implemented
projects in the amount of AA processing of additional
P19,271,302 was released to R fund releases to barangays
Implementing agencies 2016 until such liquidations of
(IAs) despite having an previous years fund
outstanding balance of transfers have been
P71,974,757, out of the prior submitted; and
year’s balance of
P100,633,511 the amount of The City Accountant issued
P28,658,754 or 28% was demand letters to the
liquidated, leaving an Punong Barangay and
accumulated balance of Barangay Treasurer for the
P91,246,058 as of December submission of the required
30, 2017, runs contrary to report to liquidate the fund
COA Circular No. 94-013 transfer.
and the covering
Memorandum of Agreement
(MOA). The project’s
implementation could not be
validated due to absence of
monitoring report.

Recommendation:

150
 Direct the City Accountant
to hold in abeyance the
processing of additional
fund releases to barangays
until such liquidations of
previous years fund
transfers have been
submitted in pursuant to the
provisions of COA Circular
N0. 94-013 and the MOA

 The City Accountant should

issue demand letters to the
Punong Barangay/Barangay
Treasurer for the
submission of the required
report to liquidate the fund
transfer.

 The City Accountant’s

representative and the
barangay record keepers
should sit together quarterly
for the reconciliation of
their accounts to identify the
reconciling items and to
record immediately the
adjustments concluded.

 The Office of the ABC

President shall provide the
SA the status of the project’s
implementation for the latter
to validate the completion of
the projects and determine
whether the IA implements
the projects in accordance
with the MOA.

31. The amount of P20,502,000 Page Not The program was

fund transferred from 47 Implemented implemented in
DSWD to the City AA CY 2018.
Government of Iligan for the R However, the
Supplemental Feeding 2016 mode of
Program for CY 2017 was procurement for
not implemented as of its
December 31, 2017 thus, the implementation
expected output to improve is the subject of a
the nutritional status of the 2017 audit
targeted children was not findings.
sustained.

Recommendation:

We recommended that the

151
City Government of Iligan shall
strictly abide with the DBM
Circular and the Administrative
Order No.08, series of 2012,
entitled Omnibus Guidelines in
the implementation of the
supplementary feeding program
particularly in the procurement
of goods so as to fast track the
implementation of the program.

32. Fifty-six (56) programs/ Page The CPDO requested Partially Thr CPDO
activities/ projects (PAPs) 48 copies of PPA’s under the Implemented awaits for the
under the Trust Fund AA trust fund to the City listing of PPAs’
totaling P21,701,472 or R Accountant’s Office dated and some
62.30% of the total balance 2016 October 3, 2018. projects are still
of Due to Other National on process.
Government Agencies
(NGAs) account of
P34,834,128 were not
implemented by the City,
thus, depriving its
constituents the beneficial
effects of these PAPs.
Further, unexpended funds
for completed projects /
programs / and activities
totaling P122,656 were not
returned to source agency as
required under COA
Circular No. 94-013.

Recommendations:

 We recommended that City

implement the
projects/programs/activities
funded from trust funds as
required in the
Memorandum of Agreement
or Special Allotment
Advices so that the purpose
for which these funds were
granted are achieved thus
benefitting its constituents.

 Further, we recommend that

any unused/unexpended
balance of completed
projects/programs/activities
be returned to the Source
Agency in compliance with
the requirement under COA
Circular No. 94-013.

152
33. Financial Assistance granted Page No fund transfer is Partially Proper
to Non-Governmental 50 processed by the City Implemented reclassification
Organizations AA Accounting Office unless were done,
(NGOs)/People’s R complete documents are however
Organizations (PO’s) 2016 attached to the substantial
resulted to an unliquidated Disbursement Voucher; liquidation and
amount of P8,770,910 as of documentation is
December 31, 2017 contrary Out of the P8,770,910.00 still on process.
to the provisions of COA only P4,333,109.58 or 50%
Circular No. 2007-001 in the is liquidated as of
granting and subsequent September 30, 2018;
liquidation of funds, thus
transparency was not No additional fund
promoted, monitoring of transfers were made for
accountability and NGOs/POs unless previous
utilization of this fund was transfers are fully
not undertaken, further liquidated.
exposing it to misuse.

Recommendation:

 We recommended to
Management to strictly
adhere to the provisions and
guidelines set under COA
Circular No. 2007-001 to
promote transparency,
proper monitoring of
accountability and the
utilization of the financial
assistance granted.
Designate a particular
employee/person
responsible in monitoring
the implementation of the
project and liquidation of
the funds released. Require
the submission of complete
documents from the
recipient before the release
of funds. Carefully review
each project proposal to
ensure that the funds would
be used solely for its
intended purpose pursuant
to the requirements under
the above-mentioned COA
Circular.

 Likewise, release financial

assistance only to the
registered name of the
NGOs/PO’s, associations or
cooperatives for proper
control in the utilization of

153
 the fund.

34. Some deficiencies were Page The management had Partially It has been the
noted in the preparation of 53 prepared an AIP of the City Implemented practice for the
the Annual Investment AA in accordance with some of several years and
Program of the City R the provisions of the said remained
Government of Iligan for 2016 Joint Memorandum uncorrected.
CY 2017, inconsistent with Circular. Management
DILG-NEDA-DBM-DOF assured that
Joint Memorandum Circular projects and
No. 1, s.2007 dated March programs shall be
8, 2007. identified thru
their inclusion in
Recommendation: the AIP.

We recommended that
Management prepare the AIP in
accordance with the provisions
of DILG-NEDA-DBM-DOF
Joint Memorandum Circular No.
1, s.2007 dated March 8, 2007.
It is also emphasized that
expected outputs or results for
all PPAs must be in quantified
terms in order to set criteria for
reconciling actual outputs, duly
prepared and signed by the
Local Development and
Planning Officer and Budget
Officer and attested by the Local
Chief Executive or his duly
authorized representative.

35. The 5 % Local Disaster Risk Page The ICDRRMO has Fully
Reduction and Management 54 already formulated a well- Implemented
(LDRRM) Fund for the year AA defined, comprehensive
2017 amounting to R and integrated ICDRRM
P64,750,004 was unutilized 2016 Plan (2013-2020) in
due to lack of an ordinance accordance with the
approving the 2017 LDRRM national, regional, and
Fund provincial framework duly
Breakdown/Allocation, thus approved by the
depriving the City of the use Sangguninag Panlunsod,
of such fund for disaster risk this City.
management activities.
There was already an
Recommendation: existing appropriation
ordinance for CY 2015
 The ICDRRM Office to with AO No. 15-6433-100.
formulate a well-defined, Likewise, there was
comprehensive, and already an appropriation
integrated ICDRRM Plan in budget ordinance AO No.
accordance with the 16-6533-56 for CY 2017.
national, regional and For CY 2018, an
provincial framework. appropriation ordinance for

154
 CY 2018 (5%) DRRM
 An annual LDRRM Office fund was also approved in
Plan and budget in the amount of
accordance with laws rules P77,342,918.00.
and regulations be timely
prepared and submitted to
the Sanggunian so as not to
hamper the issuance of the
budget ordinance and
subsequent implementation
of disaster risk and
reduction projects,
programs, and activities.

 The City of Iligan should

prioritize Local Disaster
Risk Reduction Management
Activities, Projects, and
Programs in order to
forestall or mitigate the
adverse effect of Disasters.

36. The Plantilla for the Iligan Page Not Other vacant
City DRRM Officer, and the 56 Implemented position were
three (3) staff responsible for AA prioritized for
the administration and R filling.
training, research and 2016
planning, and operations and
warning remained vacant
despite the allocation of
budget for the said positions
in CY 2017.

Recommendation:

We recommended that the

vacant items be filled as soon as
possible and in accordance with
NDRRMC, DILG, DBM, and
CSC Joint Memorandum
Circular No.2014-1 dated April
4, 2014 which sets the minimum
qualifications for education,
experience, training and
eligibility required in every
position in LDRRM Office.

37. The amount of P16,774,846 Page The management Fully

of Iligan City Disaster Risk 57 submitted Annual Implemented
Reduction and Management AA Investement Plan for the
(ICDRRM) Fund from R expenses incurred.
previous years unexpended 2016
balance were utilized
without an approved Annual
ICDRRM Fund Investment

155
 Plan contrary to COA
Circular No. 2012-002 dated
September 12, 2012.

Recommendation:

We recommended the
submission of the Annual
Investment Plan for the expenses
incurred so as not to result in
Audit suspension or
disallowance. We further
recommend that an expenditure
of ICDRRM Fund must be duly
covered by an Annual
Investment Plan.

38. The City Central Materials Page Not Reiterated in

Recovery and Composting 58 Implemented AAR CY 2018
Facility (CMRCF) was not AA
operated in its full capacity R
causing the accumulation of 2016
mountain of waste in the
area thereby converting the
site in to an open dump site.

Recommendation:

 The City of Iligan should

strictly implement the
Segregation-at-Source
scheme. In this regard,
various information
campaigns should be
conducted to educate the
residents regarding the
segregation of waste.

 The City of Iligan should

provide assistance to
barangays for the
construction and operation
of Barangay Materials
Recovery Facility (BMRF)
and other SWM programs
and activities. We also
recommend that the City of
Iligan coordinate with the
barangays for the
implementation of the Solid
Waste Management Plan.

 The Sanngunian Panlungsod

156
 should allocate sufficient
budget which would allow
for the full operation of
CMRCF and implementation
of an Ecological Waste
Management System. If
resources are not sufficient,
consider the possibility of
asking financial assistance
from National Solid Waste
Management Commission.

 The City of Iligan should

strictly enforce R.A. 9003,
City Ordinance No. 09-5488
known as The Iligan City
Solid Waste Code and City
Ordinance 11-5763 known
as The Iligan City
Environment Code of
2011.

39. The objectives for the Page Not Reiterated in

creation of Special 60 Implemented AAR CY 2017
Education Fund (SEF) were AA
not fully attained because the R
programs, projects and 2016
activities funded through
SEF by the Local School
Board were not clearly
defined, prioritized and
implemented in accordance
with the provisions of
DECS, DBM and DILG
Joint Circular Nos. 01 s.
1998, 01-A s. 2000, RA No.
5447, otherwise known as
the Special Education Fund
(SEF) Act dated April 14,
1998, March 14, 2000 and
September 25, 1968,
respectively and Section 99
(a) and 100 (c) of RA 7160
which prescribed the rules
and regulations to be
observed in the utilization of
the SEF by the Local School
Boards for the operation and
maintenance of elementary
and secondary public
schools.

Recommendation:

 Strictly prioritize the

157
 programs, projects and
activities of the whole
division of Iligan City, as
stipulated in DECS-DBM-
DILG Joint Circular Nos. 01
s. 1998, 01-A s 2000, 100 (c)
of RA 7160 and RA 5447 to
address the problems of the
students and teachers and
for the operation and
maintenance of public
schools not for the operation
and maintenance of Division
and District offices.

 Use the Special Education

Fund-Budget Preparation
No. 1. form provided in
Section 99 (a) of LGC in the
preparation of SEF budget
and prepare Budget
Authorization No.1 form and
SEF Budget Utilization
provided in DECS-DBM-
DILG Joint Circular No. 01-
A s. 2000 in authorization
and accountability of SEF
budget.

 Refrain from charging

personal services of non-
teaching personnel,
maintenance and other
operating expenses and
capital outlays of the
Division and District offices
to the SEF so that the SEF
can be utilized fully and
properly.

40. Additional allowances – Page The payments of additional Fully

Instructional Material 65 allowances to the City’s Implemented
Allowances given to AA public elementary, high
elementary and secondary R school teachers, district
teachers employed by 2016 supervisors and
national government and superintendent were
local government assigned in stopped pursuant to the
the City of Iligan totaling provisions of Section 272
P7.194 million was charged of RA 7160 and Joint
to the Special Education Circular No. 01, s. of 1998
Fund, contrary to Section of DECS, DBM and DILG.
272 of RA 7160 and Joint
Circular No. 01, s. of 1998
of DECS, DBM and DILG.

158
Recommendation:

We recommended that
payments of additional
allowances to the City’s public
elementary, high school
teachers, district supervisors
and superintendent be stopped
pursuant to the provisions of the
aforestated law and regulations
so as not to further decrease the
SEF for the operation and
maintenance of public schools in
the City.

41. Construction materials Page Not Reiterated in

purchased out of Special 66 Implemented AAR CY 2018
Education Fund (SEF) and AA
delivered to the different R
schools of the City for 2016
repairs of school
classrooms/buildings
totaling P4,116,989 were not
properly monitored and
evaluated by the City Project
Monitoring Task Force as
evidence of non-submission
of monitoring report, thus,
existence and status of
projects implemented could
not be ascertained.

Recommendation:

We recommended that the

City Project Monitoring Task
Force must prepare periodic
project monitoring reports of all
development projects in order to
provide basis in ascertaining
that all projects funded were
properly implemented and
furnish the COA a copy of the
said report.

42. Delayed submission of paid Page The City Accountant Fully

159
 disbursement vouchers and 67 promptly submitted reports Implemented
the supporting documents on AA of disbursements and other
disbursements covering the R required reports to the
period from January to 2016 concerned local auditor.
October 2017 in contrary to
Sec. 100 of P.D, 1445, COA
Circular No. 95-006, and 92-
125A, affected the timely
verification of reports, as
well as the communication
of results to management.

Recommendation:

We recommended
Management that Management
direct the City Accountant to
submit promptly reports of
disbursements and other
required reports to the
concerned local auditor so that
timely post-audit of transactions
could be made and verification
of the same could be facilitated.
In so doing, management could
also be informed immediately of
any deficiencies/errors detected
and corrections /adjustments
thereof could be effected to their
advantage.

43. Absence of Price Quotations Page Fully

from at least three bonafide 69 Implemented
suppliers for Shopping mode AA
of procurement for totaling R
P4,711,386 did not provide 2016
assurance that the procured
items were at reasonable and
most advantageous prices,
inconsistent with Section
52.3 of the Revised IRR of
Republic Act No. 9184.

Recommendation:

 We recommended that
Management obtain
quotations from at least
three bonafide suppliers for
Procurement through
Shopping mode as required
in the Revised IRR of RA No.
9184 to assure that prices
are reasonable and

160
 advantageous to the
government. As necessary,
we have also recommended
the conduct of public
bidding for items regularly
needed throughout the year
in order to avoid piecemeal
purchases that also
contributes to high prices,
not to mention the incidental
costs in terms of paper
works, transportation and
manpower requirement
spent on these activities.

 Furthermore, Purchase
Requests shall be prepared
prior to preparation of
RFQs and based on the
amount (ABC) in the
approved PPMPs of every
department/offices.

44. Advertisement and posting Page Invitation to Bids of the Partially Due to lack of
of Invitation to Bid in the 71 City Government were Implemented manpower in the
website of the Procuring AA advertised and posted in BAC Secretariat,
Entity was not made and R the website except when Invitation for
Invitation for BAC Meeting 2016 there is problem on the BAC Meeting
was given to COA less than internet. was given to
five (5) calendar days before COA less than
the date of procurement five (5) calendar
stage/activity and without days before the
the Agenda and other date of
important documents such as procurement
but not limited to the stage/activity.
Invitation to Bid (ITB), and
other observations were
noted in the procurement
activity contrary to the 2017
Revised IRR of RA No.
9184.

Recommendation:
 Advertise and post all
Invitation to Bid for a period
of seven (7) calendar days
starting on date of
advertisement in the website
of the Procuring Entity

 Invite the observers, which

include the COA, at least

161
 five (5) calendar days before
the date of the procurement
stage/activity

 Provide the Agenda and

other important documents
needed to initially review the
procurement activity to the
COA along with the Notice
of Meeting

 Opening of Bids should

commence on the specified
time in the Invitation to Bid
and Bid Documents for
fairness of the proceedings
and close the logbook
immediately for any possible
bid submission beyond the
time indicated.

45. No physical count was Page A task force or inventory Partially Physical count
undertaken on the Local 74 committee was already Implemented was conducted
Road Network of the LGU. AA created for the inventory of but Local Road
Further, the Local Road R roads. For CY 2018, the Network is not
Network was not fully set up 2016 City Government was able fully set up in the
in the books of the City to reach the the required books.
Government to account for percentage recognition of
the required 25% recognition the transitory provision of
of the Local Road Network COA Circular 2015-008.
System pursuant to the
transitory provision of COA
Circular 2015-008 dated
November 23, 2015, thereby
resulting to an overstatement
of assets and government
equity accounts.

Recommendation:

 Require the Accounting Unit

to account for the Load
Road Network in the books
at least at the target rates
required and to further
maintain the required
lapsing schedule and
subsidiary records for the
roads and its components as
provided under COA
Circular 2015-008;

 Require the CGSO to

conduct a physical count of

162
 the Road Network System
and prepare the
corresponding Local Road
Network Property Cards;

 Require both departments to

reconcile their records as
regards the Local Road
Network of the LGU.

46. Drugs, medicines, and Page The Management of Partially Temporary

medical and office supplies 76 GTLMH cannot Implemented stockrooms were
are stored in temporary, AA immediately implement the maintained while
disorganized, and unclean R recommendation on the waiting for the
stockrooms, hence affecting 2016 improvement of stock construction of
the Hospital’s operational room pending the the hospital
efficiency. construction of the P16M warehouse.
HFEP project for the
Recommendation: renovation of GTLMH.
However, the Management
 Construct or designate a assured that the supplies
permanent stockroom will be arranged
enough to house all accordingly by observing
inventories of the Hospital. the FIFO System and will
be maintained on a clean
 Organize inventory items by and orderly area.
properly sorting supplies in
a systematic manner.
Segregate inventory per
classification. All
inventories should be
identified with a tag, which
states the part number,
description, unit of measure,
and quantity. This can be
done if enough shelves are
built within the facility.

 Maintain cleanliness and

orderliness inside the
premises. Remove all non-
inventoriable items as these
items should not be mixed
with stocks

 Physical count of inventories

should be strictly imposed to
immediately identify lost
items and/or adjustments.
Physical counts of supplies
are to be matched with
various Stock Cards and
Stock Ledger Cards

163
 Call together all concerned
personnel for the immediate
implementation of an
effective internal control of
inventories. Create a
timetable for the immediate
accomplishment of desired
modifications in the internal
control and evaluate the
results and performance of
personnel involved to assess
efficiency of the new internal
control system.

47. Updating and review of Page Not The management

Stock Cards and Stock 78 Implemented has made no
Ledger Cards is not AA actions to
conscientiously practiced R implement the
contrary to sound internal 2016 recommendations
control in Section 123 and provided
124 of PD No. 1445, thus
could result in errors or
material misstatements in
financial statements.

Recommendation:

 Exert effort to prepare,

maintain, and
conscientiously update stock
cards and stock ledger cards
to monitor movements of
drugs, medicines, and
medical and office

 Call together all concerned

personnel for the immediate
implementation of an
effective internal control of
inventories. Create a
timetable for the immediate
accomplishment of desired
modifications in the internal
control and evaluate the
results and performance of
personnel involved to assess
efficiency of the new internal
control system

48. Non-submission of Page Supply Officers were Partially Not all

Summary of Supplies and 82 already reminded of their Implemented departments are
Materials Issued (SSMI) AA duties and responsibilities submitting their

164
 containing the utilization of R in updating the Stock respective
supplies and materials each 2016 Cards in order to monitor monthly SSMIs.
month resulting to the movements of drugs
overstatement of assets and and other inventory items
understatement of expense against actual stock on
accounts, contrary to Section hand.
121 of the MNGAS for
LGUs Volume I, hence
financial records are not
fairly stated.

Recommendation:

We recommended to the
management to require the
submission of SSMI and RIS to
the CGSO and eventually to the
Accounting Office to encourage
factual and reliable declaration
of actual utilization of supplies
and materials. Complete all
details required in the forms for
tracing and reporting purposes.

49. Fidelity bond for supplies Page Accountable Officers from Not The management
and materials of 83 CSR, Pharmacy Laboratory Implemented has made no
Accountable Officers of AA and Supply Office and actions to
Gregorio T. Lluch Memorial R CSR section were already implement the
Hospital is inadequate and 2016 directed to secure fidelity recommendations
was not renewed after its bond. provided
expiration as provided for
under BTr Treasury Circular
No. 02-2009, hence there is
a risk that the Hospital will
not be adequately
indemnified in the event of
embezzlement or other kinds
of losses of the accountable
officers’ property
accountability.

Recommendation:

We recommended that
management makes sure that
officers/employees whose duties
permit or require the possession
or custody of government
property shall be adequately
bonded. Analyze the maximum
accountability for supplies and
materials of those accountable
officers based on records and
compute for the amount of bond
which is 50% of their total value.

165
Accordingly, annual renewal
before the expiration of the
present bond coverage shall be
well monitored.

50. The City of Iligan has not Page Not Reiterated in

established or set up a GAD 92 Implemented AAR CY 2017.
database to serve as basis for AA
gender-responsive planning, R
programming, and policy 2016
formulation and GAD
monitoring and evaluation
(M&E) system was not
created contrary to PCW-
DILG-DBM-NEDA Joint
Circular No. 2013-01 dated
July 18, 2013.

Recommendation:

 Require the focal point

person to spearhead the
establishment of a GAD
database to serve as basis
for gender-responsive
planning, programming, and
policy formulation which
will form part of the overall
management information
system of the City.

 Establish a GAD monitoring

and evaluation (M&E)
system as required under
Section 5.1 of Joint
Memorandum Circular No.
2013-01.

51. GAD activities identified Page Not Reiterated in

and implemented by the 93 Implemented AAR CY 2017.
agency amounting to AA
P183,552,014 were not in R
conformity with the 2016
provisions of Republic Act
No. 10352 and PCW-DILG-
DBM-NEDA Joint Circular
No. 2013-01, thereby
resulting to minimal
attainment of the purpose for
which the fund was
established and depriving the
intended beneficiaries on the
benefit of the program.

166
Recommendation:

We recommended to
Management to ensure that
activities identified as GAD are
in conformity with the provisions
under Philippine Commission on
Women (PCW), DILG, DBM
and NEDA Joint Circular No.
2013-01 that is to respect,
protect, and fulfill the rights of
women at the socio-cultural,
economic, and political spheres.
And also, submit the GAD Plan
and Budget to DILG for its
review and approval for
incorporation in their annual
budgets to be enacted by their
Local Sanggunian.

52. The implementation of the Page Not Reiterated in

City's GAD 96 Implemented AAR CY 2017.
program/projects/activities AA
during the year was R
restricted due to low 2016
utilization of GAD Fund and
Budget, as only 28.84% or
P2,634,725 of the GAD Plan
and Budget (GPB) prepared
by City's GAD Focal Person
of P76 Million was actually
expended.

Recommendation:

 Strictly monitoring the

implementation of the
planned GAD program,
projects, and activities;

 Indicate clearly the defined

target in the “Performance
Target” column of the
AGPB to ensure the smooth
implementation of the
projects;

 Indicate in the “Actual

Results” column of the
AGAR the actual
accomplishment for a
truthful evaluation and
assessment of the activities
implemented;

167
 See to it that the amount
obligated and actual amount
utilized are closely
monitored and reconciled to
ensure the reliability of the
GAD reports;

 Prepare the GAD

Accomplishment Report
rigidly, incorporate therein
concrete and comprehensive
output/outcome in the actual
result column.

CY 2015 – Value for Money Audit

53. Only 33.58% or P74,033,885 Page Not
out of the P220,490,211 total 85 Implemented
appropriations for AA
development projects for CY R
2017 was utilized contrary to 2016
Section 5.0 of DILG-DBM
Joint Memorandum Circular
No. 2011-1 dated April 13,
2011, resulting to delayed
attainment of desirable
socio-economic
development and
environmental outcomes.

Recommendation:

We recommended that the

Management optimally utilize the
funds appropriated to various
priority projects under the 20%
Development Fund of the City to
help realize its socio-economic
and environmental development
pursuant to DILG-DBM Joint
Memorandum Circular No.
2011-1. This can be accordingly
done through regular monitoring
and evaluation of such project
and promptly responding to
causes of delays on
implementation. Also, compel all
implementing units to submit
monthly to the CPDO the status
of their implementation of
projects assigned to them as
indicated in the Annual
Investment Program, specifically

168
identifying the causes for delay
or non-implementation, if any.
Consequently, the Management
shall take action in order that
constituents may immediately
benefit from the project.

54. Monitor and evaluation on Page City Development Council Partially The preparations
the implementation of 89 required the City Planning Implemented of the quarterly
projects funded by the AA and Development Office to monitoring and
Continuing appropriations R submit quarterly evaluations
from the 20% component of 2016 monitoring and evaluation report were
the Annual Internal Revenue report on the delayed hence
Allotment from 2006 to implementation of contributing to
2015 with an accumulated development projects; non-completion
amount P134,802,441 was of these projects.
not carried out by the City
Planning and Development The management
Office (CPDO), inconsistent had made no
with Section 476 of RA No. further actions to
7160, contributing to the implement the
delay in addressing and recommendations
responding to causes of non- provided.
completion of these projects.

Recommendation:

We recommended that the

City Development Council,
headed by the City Mayor,
require the City Planning and
Development Office to submit
quarterly monitoring and
evaluation report on the
implementation of development
projects to promptly address and
respond to causes of delayed
completion of such projects.

55. Only 645 units or 18.63% Page The City Government has Partially The management
out of 3,459 shelters 90 an on-going construction Implemented had made no
construction projects funded AA for new shelters at further actions to
by DSWD were R Barangay Upper implement the
implemented since CY 2011 2016 Hinaplanon. recommendations
with a total disbursements of provided.
P45.12M. While 2,814
shelter units or 81.37%
equivalent to P197.01
million remained
unimplemented, thus,
remaining idle in the bank
which is not in consonance
with MOA and ultimately
depriving the Sendong
victims the immediate

169
 benefits that could have been
derived therefrom.

Recommendation:

 Instruct the Accounting

Office to return the money to
the Bureau of Treasury so
that these resources could
be used for other programs
of the government; and

 Request for authority to

make use of funds to use for
CORE shelters and will be
built or the projects be
awarded to contractors to
who can expedite project
completion if requirements
are available and the city is
ready for the said purpose

CY 2015 – Financial and Compliance Audit

56. The account Cash- Page Mayor Celso Regencia's Partially Lack of
Disbursing Officers totaling 37 Cash advance of P38.6 Implemented manpower to
P 14,068,778.28 of the AA million was fully liquidated handle specific
P120,668,778.28 outstanding R in July 2018. tasks.
balance from all funds, 2015
which were drawn and Demand Letters were
granted for specific purpose already sent to
and time bounded activity Accountable Officers by
were not liquidated on time, the City Legal Office.
some were over a year or Some accounts were
years outstanding and some already settled
are dormant in violation of
Sec. 89 of PD 1445 and
COA Circular No. 97-002.
Thereby resulting to an
overstatement of an asset
account and understatement
of expenses amounting to P
14,068,778.28.

Recommendation:

We recommended that the

Management compel all
accountable officials to produce
without delay their reports of
disbursements together with
supporting documents and
prepare the required
Liquidation Reports for
submission to the CAO for its
appropriate action; require the

170
immediate refund of all unused
cash advances; enforce the
penal sanctions to those who
cannot comply; enforce strictly
and consistently the provisions
of Sec. 89 of PD 1445 and COA
Circular No. 97-002 and limit
the granting of cash advances to
avoid the recurrence of this kind
of infirmity; and for those who
are already out of the service,
exhaust all measures to collect
from the estate of the
accountable person for the
return of the cash advances.

57. Additional fund transfers for Page The City Accountant held Fully Despite
barangay development 41 in abeyance the processing Implemented notices/demand
projects in the amount of AA of additional fund releases letters to
P90,008,134.21 were R to barangays until such barangays, still
released to Implementing 2015 liquidations of previous they do not
agencies (IAs) despite years fund transfers have submit their
having an outstanding been submitted; and liquidation
balance of P18,152,492.30, reports, some
out of the prior year’s The City Accountant transfers still way
balance of P32,236,864.57, issued demand letters to back in year
the amount of the Punong Barangay and 2013 remained
P14,084,372.27 or 43.69% Barangay Treasurer for the unliquidated.
was liquidated, leaving an submission of the required
accumulated balance of report to liquidate the fund Lack of
P108,160,626.51 as of transfer; manpower; only
September 30, 2015, runs three personnel
contrary to COA Circular were handling
No. 94-013 and the covering the 44 barangay
Memorandum of Agreement transactions
(MOA) and resulted to the
overstatement of receivable Submission of
account and understatement transaction
of account. The project’s documents from
implementation could not be the City
validated due to absence of Treasurer to City
monitoring report. Notice of Accounting were
Suspension / Notice of delayed
Disallowance could be
issued on this.

Recommendation:
Direct the City Accountant
to hold in abeyance the
processing of additional fund
releases to barangays until such
liquidations of previous years
fund transfers have been
submitted in pursuant to the
provisions of COA Circular N0.

171
94-013 and the MOA; the City
Accountant should issue demand
letters to the Punong Barangay
and Barangay Treasurer for the
submission of the required
report to liquidate the fund
transfer; the City Accountant’s
representative and the barangay
record keepers should sit
together quarterly for the
reconciliation of their accounts
to identify the reconciling items
and to record immediately the
adjustments concluded and the
Office of the ABC President
shall provide the SA the status of
the project’s implementation for
the latter to validate the
completion of the projects and
determine whether the IA
implements the projects in
accordance with the MOA.

58. Funds transferred to Page Demand letters were Partially The management
NGOs/POs amounting to 44 already sent to the Implemented has made no
P8,221,109.58 remained AA organizations for the further actions to
unliquidated as of the year- R liquidation of the financial implement the
end of which P3,721,126.33 2015 assistance. recommendations
or 45.26% is already more provided.
than seven years, contrary to
Section 5.4 of COA Circular
No. 2007-001. Also, part of
the amount equivalent to
P3,219,137.45 or 54.74%
were misclassified as such
and likewise failed to
liquidate the financial
assistance given.

Recommendation:

Direct the City Accountant

to demand immediate
liquidation of fund transferred to
NGOs/POs. Render report for
those who cannot submit
liquidation to the City Mayor
and the appropriate committee
in the Sangguniang Panlungsod
for the adoption of appropriate
measures to protect the interest
of the city government;
safeguard fund transferred to
NGOs/POs. The accountant and
the focal person in the

172
implementation of the project
should conduct pre-briefing
seminar on the reporting of the
utilization of the fund and in the
implementation project before
fund releases; strictly follow the
guidelines stated under COA
Circular NO. 2007-001 dated
October 25, 2007 on the grant of
government funds to NGOs/POs
and reclassify the accounts of
the other groups/associations
and transfer/reclassify Dues
from national governments into
Due from NGAs account.

59. Payment for BAC Honoraria Page The City of Iligan complied Fully
for CY 2015 amounting to 47 with existing laws in the Implemented
P1,688,623.50 was sourced AA grant and payment of BAC
from 2015 annual budget for R Honorarium.
honoraria contrary to DBM 2015
Budget Circular 2004-5A
dated October 7, 2004 as
amended by DBM Budget
Circular 2007-3 dated
November 29, 2007, to the
damage and prejudice of the
City of Iligan.

Recommendation:

We recommended that the

City of Iligan comply with
Department of Budget and
Management Budget Circular
No. 2004-5A dated October 7,
2005 as amended by Budget
Circular No 2007-3 dated
November 29, 2007 in the grant
and payment of BAC
Honorarium.

60. The 5 % Local Disaster Risk Page Fully

Reduction and Management 48 Implemented
(LDRRM) Fund for the year AA
2015 amounting to R
P62,894,004.00 was 2015
unutilized due to lack of an
ordinance approving the
2015 LDRRM Fund
Breakdown/Allocation, thus
depriving the City of the use
of such fund for disaster risk
management activities.

173
Recommendation:

We recommended the
LDRRM Office to formulate a
well-defined, comprehensive,
and integrated LDRRM Plan in
accordance with the national,
regional and provincial
framework. We further
recommended that an annual
LDRRM Office Plan and budget
in accordance with laws rules
and regulations be timely
prepared and submitted to the
sanggunian in order not to delay
and hamper the issuance of the
budget ordinance and
implementation of disaster risk
and reduction projects,
programs, and activities.

61. The amount of Page Not Reiterated in

P15,943,141.81 of Local 49 Implemented AAR CY 2016.
Disaster Risk Reduction and AA
Management (LDRRM) R
Fund from previous years 2015
unexpended balance were
utilized without an approved
LDRRM Fund Investment
Plan in the prescribed
format, contrary to COA
Circular No. 2012-002 dated
September 12, 2012.

Recommendation:

We recommended the
formulation of an annual
LDRRM Investment Plan in the
prescribed format provided
under Appendix A of COA
Circular 2012-002 and to
disburse funds in accordance
with said Investment Plan.

62. Unutilized balance of Local Page Not The accounting

Disaster Risk Reduction and 51 Implemented office has yet to
Management (LDRRM) AA set up the proper
Fund for CY 2015 R account.
amounting to 2015
P85,383,126.45 were not
transferred to special
liability account “Trust
Liability-DRRM(438)”
contrary to COA Circular

174
 2012-002, thereby resulting
to understatement of
expenses and trust liability
account of the same amount.

Recommendation:

We recommended to the
City Accounting Office that the
unutilized balanced be
transferred to its proper account
upon conversion of eNGAS to
PPSAS. We further recommend
that the City Treasurer Office
open a separate bank account
purposely for LDRRMF only to
be able to closely monitor the
utilization thereof.

63. The existence validity and Page The City Accounting Partially Reconcilitaion
correctness of the year-end 53 Office and the City Implemented between the
balances of Property, Plant AA General Services Office CGSO and CAO
and Equipment totaling to R have started the is still on going.
P865,775,995.53 remained 2015 reconciliation of their
unreliable due to inability to records.
conduct the complete
physical inventory of all
properties and failure to
reconcile a huge discrepancy
of P294,422,331.55 between
the Accounting and City
General Services records,
contrary to Section 124,
paragraph 2 and Section 114,
paragraph 4 of the New
Government Accounting
System (NGAS) Manual for
LGUs, Volume I,
respectively.
Recommendation:

We recommended that the

concern officials of the City
General Services Office and
Accounting Office should
prioritize the reconciliation of
inventory records while it is still
available pursuant to Manual on
the New Government
Accounting System for LGUs
and the Manual on Property
Custodianship. Secondly,
conduct the complete physical
inventory of all property, plant
and equipment and prepare a

175
report on the physical count of
PPE as of December 31, as
required under Section 124,
paragraph 2, of the NGAS
Manual for LGUs, Volume I.

64. The General Services Page The City General Services Fully
Officer is not covered with a 58 Officer is now covered Implemented
fidelity bond contrary to AA with a fidelity bond.
Section 101 of PD 1445 and R
Treasury Order No. 01-95, 2015
thus, government interest is
not protected in case of loss
or theft.

Recommendation:

We recommended that the

City Budget Officer to include in
the budget an allocation for
fidelity bond of the General
Services Officer for her to apply
for a bond.

65. Fund transfer from City’s Page The accounting office Fully
Local School Board (LSB) 59 preparde an adjusting entry Implemented
Special Education Fund AA to correct the erroneous
(SEF) amounting to R posting of account.
P500,000.00 was made to 2015
the Department of
Education, Regional Office
X, contrary Section 99 of R.
A. 7160, thus defeating the
intention of the law. This
transfer of fund was
incorrectly recorded as Due
from NGOs/Pos (139) and
remained unliquidated as of
this date contrary to COA
Circular No. 94-013 dated
December 13, 1994.

Recommendation:

Require the accounting

office to prepare an adjusting
entry to correct the erroneous
posting of account. Observe the
procedures and requirements of
COA Circular No. 94-013 and
Section 3 of COA Circular No.
No. 2012-001 which include
among others, the requirement
for the DepEd, Region X to
submit the prompt liquidation of

176
the fund transfers in accordance
with the corresponding
approved specific budget items
indicated in the LSB budget.
Require the LSB to stop any
subsequent fund transfer in
order to avoid defeating the
intention of Section 99 of R. A.
7160.

66. The agency failed to Page Not Reiterated in

appropriate at least 66 Implemented AAR CY 2017.
P62,894,004.00 for Gender AA
and Development (GAD) R
which is five percent (5%) of 2015
its total annual budget
appropriations for CY 2015
of P1,257,880,062.00
contrary to Joint Circular
No. 2004-1 dated April 5,
2004 of the Department of
Budget and Management
(DBM), National Economic
and Development Authority
(NEDA) and National
Commission on the Role of
Filipino Women (NCRFW)
and Section 34 of the
General Provisions of R.A.
10651, thereby depriving the
intended beneficiaries of the
programs, projects and
activities that promote
gender-responsive
governance, protect and
fulfill women’s human rights
and promote women’s
economic empowerment.

Recommendation:

We recommended that the

Management comply with the
provisions of
DBM/NEDA/NCRFW Joint
Circular No. 2004-1 and Section
34 of the General Provisions of
R.A. 10651 in the formulation of
a GAD Plans and budget and to
implement the same by
appropriating at least five per
cent (5%) of their total budget
appropriations. A separate GAD
Budget should be prepared for

177
easy monitoring of expenses
charged to said budget and
GAD Plan should reflect the
actual gender issues and
concerns prevailing in the
locality in order to ensure and
promote better performance in
envisioning a gender-responsive
society where men and women
equally contribute to and benefit
from development.

CY 2015 – Value for Money Audit

67. Unutilized PDAF from Page The Accounting Office Fully
various 61 discontinued charging Implemented
proponents/legislators AA claim/s against the PDAF;
amounting to P6,243,856.95 R and remittanced the
were not reverted to the 2015 unutilized amount to the
National Treasury. National Treasury in
compliance with the
Recommendation: Supreme Court Decision.
We recommended that (a)
the Accounting Office
discontinue charging claim/s
against the PDAF; and (b)
facilitate the remittance of
unutilized amount to the
National Treasury in
compliance with the Supreme
Court Decision.

68. Only 645 units or 18.63% Page The City Government has Partially The lack of
out of 3,459 shelters 62 an on-going construction Implemented relocation sites
construction projects funded AA for new shelters at for the
by DSWD were R Barangay Upper construction of
implemented since CY 2011 2015 Hinaplanon. shelters have
with a total disbursements of remained the
P45.12M. While 2,814 major cause for
shelter units or 81.37% the program’s
equivalent to P197.01 partial
million remained implantation.
unimplemented, thus,
remaining idle in the bank
which is not in consonance
with MOA and ultimately
depriving the Sendong
victims the immediate
benefits that could have been
derived therefrom.

Recommendation:

Instruct the Accounting

office to return the money to
DSWD, Region 10, Cagayan de

178
Oro City and this in turn will be
deposited to the Bureau of
Treasury so that these resources
could be used for other
programs of the government;
and/or request for authority to
make use of the funds to use for
CORE shelters and will be built
or the projects be awarded to
contractors who can expedite
project completion if
requirements are available and
the city is ready for the said
purpose.
69. The 20% Development Fund Page Not
in the amount of 64 Implemented
P256,257,940.00 as of AA
December 31, 2015 wherein R
the prioritized projects by 2015
the City Government were
partially implemented and
not implemented contrary to
Section 5 of the DILG and
DBM Joint Memorandum
Circular No. 2011-1 dated
April 13, 2011. The delay in
project implementation and
non-maximization of its
utilization deprived
constituents of timely, basic
and value-added services
that could have been derived
from the projects.

179
Part IV – Appendices
 Appendix A
City of Iligan
Property, Plant and Equipment: RPCPPE Vs FS
As of December 31, 2018

Per RPCPPE dated 12/31/2018 Per FS dated 12/31/2018

S erviceable Unserviceable
Account Title No Applied Special Education Difference
Special Education Special Education TOTAL General Fund (Gross) Trust Fund (Gross) Total
General Fund Trust Fund General Fund Trust Fund Clearance Fund (Gross)
Fund Fund
Land and Land Improvements 414,913,532.96 3,658,339.62 8,946,883.05 - - - - 427,518,755.63 437,183,304.23 3,608,600.00 10,484,933.20 451,276,837.43 (23,758,081.80)
Road Network 586,676,081.93 - - - - - - 586,676,081.93 - 3,462,119.00 - 3,462,119.00 583,213,962.93
Flood Control S ystem - - - - - - - - 902,893.01 - - 902,893.01 (902,893.01)
Artesian Wells, Reservoirs, Pumping S tation (Water S upply System)218,049,707.22 78,000.00 - 2,669,338.38 - - 1,549,826.00 222,346,871.60 183,731,120.48 2,659,918.68 569,531.56 186,960,570.72 35,386,300.88
Power S upply S ystems - - - - - - - 1,672,985.35 1,359,127.15 3,032,112.50 (3,032,112.50)
Other Infrastructure Assets - - - - - - - - 1,114,545.00 573,044.00 1,687,589.00 (1,687,589.00)
Buildings (Office and Markets) 303,116,140.18 16,717,305.53 - - - - - 319,833,445.71 176,757,179.64 16,717,305.53 111,544,532.93 305,019,018.10 14,814,427.61
School Buildings - 7,478,598.32 108,426,055.79 - - - - 115,904,654.11 26,102,815.93 2,462,496.56 29,134,197.05 57,699,509.54 58,205,144.57
Hospital and Health Centers 76,276,796.66 29,933,679.47 - - - - - 106,210,476.13 19,931,005.45 1,675,267.22 - 21,606,272.67 84,604,203.46
Other S tructures 346,420,932.13 4,296,021.98 7,559,444.09 - - - - 358,276,398.20 62,312,613.59 23,004,159.89 5,553,044.18 90,869,817.66 267,406,580.54
Machineries - - - - - - - - 254,321.00 - 344,016.09 598,337.09 (598,337.09)
Office Equipment 2,188,651.79 - 1,041,496.00 2,051,278.61 3,000.00 646,854.75 502,522.30 6,433,803.45 50,889,233.22 6,436,677.10 5,015,207.30 62,341,117.62 (55,907,314.17)
IT Equipment and Software 66,163,440.48 2,308,217.60 3,822,113.00 19,397,274.72 43,250.00 - 2,873,010.45 94,607,306.25 107,930,290.18 6,267,386.80 2,816,976.00 117,014,652.98 (22,407,346.73)
Agricultural, Fishery and Forestry Equipment 10,127,226.00 1,622,035.00 1,159,888.14 153,100.00 - - 97,090.00 13,159,339.14 2,609,005.00 9,649,400.00 480,000.00 12,738,405.00 420,934.14
Communication Equipment 16,926,127.42 2,869,940.42 295,116.50 2,754,016.05 39,358.00 60,200.00 1,078,947.22 24,023,705.61 15,654,139.40 11,966.00 51,013.29 15,717,118.69 8,306,586.92
Construction and Heavy Equipment 175,686,748.96 - - 74,785,822.45 - - - 250,472,571.41 210,046,101.47 - - 210,046,101.47 40,426,469.94
Firefighting Equipment & Accessories 2,392,849.00 124,100.00 - 101,279.99 - 4,290.00 358,395.00 2,980,913.99 37,318,307.60 114,000.00 28,890.00 37,461,197.60 (34,480,283.61)
Military and Police Equipment 1,539,016.00 - - 225,350.00 - - 220,334.00 1,984,700.00 2,254,101.03 - - 2,254,101.03 (269,401.03)
Hospital Equipment 59,567,841.32 17,514,341.00 1,257,000.80 9,834,487.14 - - 290,000.00 88,463,670.26 57,065,674.10 6,460,985.00 - 63,526,659.10 24,937,011.16
Sports Equipment 402,735.00 - 865,750.00 95,430.00 - - - 1,363,915.00 2,165,052.00 - 2,188,670.00 4,353,722.00 (2,989,807.00)
Technical and Scientific Equipment 4,045,155.13 - - 1,260,229.00 - - 79,560.00 5,384,944.13 12,096,062.47 - 726,896.57 12,822,959.04 (7,438,014.91)
Other Machineries and Equipment - - - - - - - 4,043,596.00 472,920.00 4,491,521.55 9,008,037.55 (9,008,037.55)
Motor Vehicles 250,483,499.34 - 1,833,200.00 27,000,807.91 - 1,066,100.00 4,502,524.00 284,886,131.25 214,011,793.07 10,177,000.00 3,175,950.00 227,364,743.07 57,521,388.18
Water Craft Equipment 3,842,200.00 318,511.00 - - - - - 4,160,711.00 587,500.00 232,656.00 - 820,156.00 3,340,555.00
Other Transportation Equipment and Accessories 2,535,067.03 10,800.00 220,602.00 - - 231,602.00 2,998,071.03 374,000.00 - - 374,000.00 2,624,071.03
Furniture and Fixtures 22,456,010.09 1,114,453.00 2,348,910.26 2,573,605.71 5,900.00 91,467.50 1,984,107.61 30,574,454.17 37,993,454.00 1,097,705.80 18,035,614.24 57,126,774.04 (26,552,319.87)
Library Books 6,688,950.81 8,063.54 17,914.30 54,579.93 6,769,508.58 11,095,097.92 385,440.79 20,451,138.10 31,931,676.81 (25,162,168.23)
Leased Assets Improvements - - - - - - - - 2,486,484.71 - 2,486,484.71 (2,486,484.71)
Construction in Progress - Infrastructure Assets - - - - - - - 517,360,355.39 2,868,070.00 1,007,774.91 521,236,200.30 (521,236,200.30)
Construction in Progress - Building and Other Assets - - - - - - - 65,515,258.05 - 22,959,780.33 88,475,038.38 (88,475,038.38)
Working Animals 702,626.00 - - 424,000.00 - - 284,500.00 1,411,126.00 1,322,924.00 - - 1,322,924.00 88,202.00
Breeding Animal 1,292,160.01 187,500.00 - 10,000.00 - - 169,150.00 1,658,810.01 29,070,971.28 233,000.00 29,303,971.28 (27,645,161.27)
Other Property Plant and Equipment 90,881,890.31 2,121,516.30 16,642,020.80 9,581,621.67 65,350.00 271,352.45 9,184,211.30 128,747,962.83 119,145,625.49 6,734,261.54 5,776,555.74 131,656,442.77 (2,908,479.94)
Total 2,663,375,385.77 90,342,559.24 154,216,741.97 153,156,157.93 156,858.00 2,140,264.70 23,460,359.81 3,086,848,327.42 2,409,883,265.06 105,845,880.91 246,768,414.19 2,762,497,560.16 324,350,767.26

Prepared by: Reviewed By:

Van Anthony G. Dagapioso Anida A. Mitmug

Audit Team Member Audit Team Leader

178
 Appendix B

Appendix B

City of Iligan
Schedule of Unserviceable Properties per RPCPPE
As of December 31, 2018

Responsible Center Account Title Amount

13,197.
BRGY. Maria Cristina Hospital Equipment 00
5,800.
BRGY. Maria Cristina Other Transportation Equipment 00
65,499.
BRGY. Maria Cristina Other Property Plant & Equipment 00
18,600.
BRGY. Pala-o Communication Equipment 00
330,000.
BRGY. Pala-o Motor Vehicle Equipment 00
82,105.
BRGY. Pala-o Other Property Plant & Equipment 00
5,000.
BRGY. Sta. Elena Hospital Equipment 00
213,000.
BRGY. Sta. Elena Motor Vehicle Equipment 00
10,000.
BRGY. Sta. Elena Other Transportation Equipment 00
5,700.
BRGY. San Miguel IT/Software Equipment 00
800.
BRGY. Tambacan Furniture & Fixtures 00
10,480.
BRGY. Tipanoy Furniture & Fixtures 00
10,396.
BRGY. Tipanoy Communication Equipment 00
22,000.
BRGY. Tipanoy Sports Equipment 00
Artesian Wells, Reservoirs, Pumping 10,215.
BRGY. Tipanoy Station 00
12,000.
BRGY. Tomas Cabili Communication Equipment 00
8,275.
BRGY. Tomas Cabili Other Property Plant & Equipment 00
24,000.
BRGY. Ubaldo Laya Furniture & Fixtures 00
54,500.
BRGY. Upper Tominobo IT/Software Equipment 00
54,500.
BRGY. Upper Tominobo Motor Vehicle Equipment 00
28,534.
BRGY. Upper Tominobo Other Property Plant & Equipment 00
180,000.
BRGY. Villaverde Motor Vehicle Equipment 00
640.
BRGY. Abuno Furniture & Fixtures 00
22,194.
BRGY. Abuno Communication Equipment 55
6,880.
BRGY. Abuno Other Property Plant & Equipment 00
Artesian Wells, Reservoirs, Pumping 9,650.
BRGY. Abuno Station 00
5,220.
BRGY. Acmac Furniture & Fixtures 00
32,200.
BRGY. Acmac IT/Software Equipment 00
Agriculture, Fishery & Forestry 14,000.
BRGY. Acmac Equipment 00

179
 308,000.
BRGY. Acmac Motor Vehicle Equipment 00
9,400.
BRGY. Acmac Other Property Plant & Equipment 00
10,000.
BRGY. Acmac Breeding Animals 00
12,900.
BRGY. Bunawan Other Property Plant & Equipment 00
9,434.
BRGY. Dalipuga Other Property Plant & Equipment 00
8,700.
BRGY. Ditucalan Other Property Plant & Equipment 00
5,800.
BRGY. Hinaplanon Other Transportation Equipment 00
Responsible Center Account Title Amount
8,500.
BRGY. Hinaplanon Other Property Plant & Equipment 00
190,000.
BRGY. Kiwalan Motor Vehicle Equipment 00
5,800.
BRGY. Kiwalan Other Transportation Equipment 00
6,750.
BRGY. Mahayahay Furniture & Fixtures 00
233,500.
BRGY. Mahayahay Motor Vehicle Equipment 00
22,100.
BRGY. Mainit Office Equipment 00
9,100.
BRGY. Mainit Furniture & Fixtures 00
Agriculture, Fishery & Forestry 1,600.
BRGY. Mainit Equipment 00
18,064.
BRGY. Mainit Communication Equipment 00
58,900.
BRGY. Mainit Other Property Plant & Equipment 00
5,900.
BRGY. Mandulog Furniture & Fixtures 00
180,000.
BRGY. Mandulog Motor Vehicle Equipment 00
1,580.
BRGY. Dulag Other Transportation Equipment 00
8,000.
BRGY. Digkilaan Office Equipment 00
1,000.
BRGY. Digkilaan Furniture & Fixtures 00
Agriculture, Fishery & Forestry 57,500.
BRGY. Digkilaan Equipment 00
21,500.
BRGY. Digkilaan Military & Police Equipment 00
Artesian Wells, Reservoirs, Pumping 60,250.
BRGY. Digkilaan Station 00
416,000.
BRGY. Digkilaan Work Animals 00
10,420.
BRGY. San Roque Furniture & Fixtures 00
31,790.
BRGY. San Roque IT/Software Equipment 00
19,398.
BRGY. San Roque Other Property Plant & Equipment 00
Artesian Wells, Reservoirs, Pumping 7,272.
BRGY. San Roque Station 00
20,000.
BRGY. Santiago Communication Equipment 00
4,485.
BRGY. Upper Hinaplanon Office Equipment 00
105,860.
BRGY. Upper Hinaplanon Furniture & Fixtures 00

180
 58,551.
BRGY. Upper Hinaplanon IT/Software Equipment 50
449,895.
BRGY. Upper Hinaplanon Communication Equipment 00
226,400.
BRGY. Upper Hinaplanon Hospital Equipment 00
102,000.
BRGY. Upper Hinaplanon Military & Police Equipment 00
160,000.
BRGY. Upper Hinaplanon Motor Vehicle Equipment 00
41,580.
BRGY. Upper Hinaplanon Other Transportation Equipment 00
94,263.
BRGY. Upper Hinaplanon Other Property Plant & Equipment 00
Artesian Wells, Reservoirs, Pumping 14,544.
BRGY. Upper Hinaplanon Station 00
2,000.
Office of the City Administrator Office Equipment 00
43,175.
Office of the City Administrator Furniture & Fixtures 00
2,740,828.6
Office of the City Administrator IT/Software Equipment 4
38,200.
Office of the City Administrator Communication Equipment 00
97,000.
Office of the City Administrator Military & Police Equipment 00
1,045,600.0
Office of the City Administrator Motor Vehicle Equipment 0
Responsible Center Account Title Amount
187,950.
Office of the City Administrator Other Property Plant & Equipment 00
56,262.
City Planning & Development Office Office Equipment 00
165,523.
City Planning & Development Office Furniture & Fixtures 00
2,032,040.0
City Planning & Development Office IT/Software Equipment 0
111,475.
City Planning & Development Office Communication Equipment 00
56,400.
City Planning & Development Office Motor Vehicle Equipment 00
3,000.
City Planning & Development Office Other Transportation Equipment 00
1,244,219.0
City Planning & Development Office Other Property Plant & Equipment 0
38,700.
City Human Resource Management Office Office Equipment 00
65,560.
City Human Resource Management Office Furniture & Fixtures 00
902,700.
City Human Resource Management Office IT/Software Equipment 00
14,150.
City Human Resource Management Office Communication Equipment 00
167,800.
City Human Resource Management Office Motor Vehicle Equipment 00
3,800.
City Human Resource Management Office Other Transportation Equipment 00
177,640.
City Human Resource Management Office Other Property Plant & Equipment 00
190,208.
Sangguniang Panlungsod Office Office Equipment 50
352,220.
Sangguniang Panlungsod Office Furniture & Fixtures 00
1,566,659.8
Sangguniang Panlungsod Office IT/Software Equipment 2
3,325.
Sangguniang Panlungsod Office Library Books 00

181
 631,209.
Sangguniang Panlungsod Office Communication Equipment 00
61,309.
Sangguniang Panlungsod Office Fire Fighting Equipment & Accessories 99
2,127,073.5
Sangguniang Panlungsod Office Motor Vehicle Equipment 0
6,272.
Sangguniang Panlungsod Office Other Transportation Equipment 00
241,670.
Sangguniang Panlungsod Office Other Property Plant & Equipment 00
165,501.
City Treasurer Office Office Equipment 00
169,787.
City Treasurer Office Furniture & Fixtures 00
2,127,791.0
City Treasurer Office IT/Software Equipment 0
57,000.
City Treasurer Office Communication Equipment 00
7,000.
City Treasurer Office Fire Fighting Equipment & Accessories 00
337,420.
City Treasurer Office Motor Vehicle Equipment 00
780.
City Treasurer Office Other Transportation Equipment 00
247,803.
City Treasurer Office Other Property Plant & Equipment 50
108,285.
City General Services Office Office Equipment 00
191,591.
City General Services Office Furniture & Fixtures 63
568,801.
City General Services Office IT/Software Equipment 92
1,800.
City General Services Office Library Books 00
52,226.
City General Services Office Communication Equipment 50
2,112,950.0
City General Services Office Motor Vehicle Equipment 0
508,762.
City General Services Office Other Property Plant & Equipment 00
49,570.
City Assessor's Office Office Equipment 61
Responsible Center Account Title Amount
41,985.
City Assessor's Office Furniture & Fixtures 00
658,790.
City Assessor's Office IT/Software Equipment 00
55,300.
City Assessor's Office Communication Equipment 00
11,000.
City Assessor's Office Fire Fighting Equipment & Accessories 00
214,493.
City Assessor's Office Motor Vehicle Equipment 00
7,500.
City Assessor's Office Other Transportation Equipment 00
505,800.
City Assessor's Office Other Property Plant & Equipment 00
284,822.
City Accountant Office Office Equipment 50
114,320.
City Accountant Office Furniture & Fixtures 00
1,116,851.5
City Accountant Office IT/Software Equipment 6
40,840.
City Accountant Office Communication Equipment 00
628,858.
City Accountant Office Motor Vehicle Equipment 00

182
 150,000.
City Accountant Office Other Property Plant & Equipment 00
54,380.
City Budget Office Office Equipment 00
90,410.
City Budget Office Furniture & Fixtures 10
1,008,975.0
City Budget Office IT/Software Equipment 0
73,390.
City Budget Office Communication Equipment 00
144,045.
City Budget Office Other Property Plant & Equipment 00
52,070.
City Agriculture Office Office Equipment 00
50,140.
City Agriculture Office Furniture & Fixtures 00
580,253.
City Agriculture Office IT/Software Equipment 00
Agriculture, Fishery & Forestry 80,000.
City Agriculture Office Equipment 00
13,050.
City Agriculture Office Communication Equipment 00
Medical, Dental & Laboratory 110,000.
City Agriculture Office Equipment 00
90,750.
City Agriculture Office Technical & Scientific Equipment 00
222,200.
City Agriculture Office Motor Vehicle Equipment 00
560,242.
City Agriculture Office Other Property Plant & Equipment 00
104,677.
City Civil Registrar's Office Office Equipment 00
41,862.
City Civil Registrar's Office Furniture & Fixtures 80
160,059.
City Civil Registrar's Office IT/Software Equipment 00
288,992.
City Civil Registrar's Office Other Property Plant & Equipment 00
35,900.
City Veterinarian Office Office Equipment 00
12,080.
City Veterinarian Office Furniture & Fixtures 00
9,800.
City Veterinarian Office IT/Software Equipment 00
112,330.
City Veterinarian Office Communication Equipment 00
168,317.
City Veterinarian Office Motor Vehicle Equipment 00
1,500.
City Veterinarian Office Other Transportation Equipment 00
278,142.
City Veterinarian Office Other Property Plant & Equipment 20
20,260.
City Development & Livelihood Office Furniture & Fixtures 00
413,880.
City Development & Livelihood Office IT/Software Equipment 00
Responsible Center Account Title Amount
2,625.
City Development & Livelihood Office Communication Equipment 00
160,000.
City Development & Livelihood Office Motor Vehicle Equipment 00
52,738.
City Development & Livelihood Office Other Property Plant & Equipment 60
82,340.
City Engineer's Office Office Equipment 00
105,160.
City Engineer's Office Furniture & Fixtures 00

183
 931,235.
City Engineer's Office IT/Software Equipment 00
187,845.
City Engineer's Office Communication Equipment 00
74,730,822.4
City Engineer's Office Construction & Heavy Equipment 5
422,138.
City Engineer's Office Technical & Scientific Equipment 00
617,286.
City Engineer's Office Motor Vehicle Equipment 00
37,150.
City Engineer's Office Other Transportation Equipment 00
1,139,932.6
City Engineer's Office Other Property Plant & Equipment 5
22,000.
City Environment & Management Office Office Equipment 00
3,740.
City Environment & Management Office Furniture & Fixtures 00
270,080.
City Environment & Management Office IT/Software Equipment 00
14,000.
City Environment & Management Office Communication Equipment 00
55,000.
City Environment & Management Office Construction & Heavy Equipment 00
3,370.
City Environment & Management Office Fire Fighting Equipment & Accessories 00
4,850.
City Environment & Management Office Military & Police Equipment 00
199,500.
City Environment & Management Office Technical & Scientific Equipment 00
1,449,400.0
City Environment & Management Office Motor Vehicle Equipment 0
2,968.
City Environment & Management Office Other Transportation Equipment 00
110,458.
City Environment & Management Office Other Property Plant & Equipment 14
58,890.
City Health Office Office Equipment 00
313,866.
City Health Office Furniture & Fixtures 80
528,099.
City Health Office IT/Software Equipment 28
3,325.
City Health Office Library Books 00
50,350.
City Health Office Communication Equipment 00
493,232.
City Health Office Hospital Equipment 78
935,951.
City Health Office Motor Vehicle Equipment 81
1,950.
City Health Office Other Transportation Equipment 00
788,965.
City Health Office Other Property Plant & Equipment 99
8,000.
City Health Office Work Animals 00
222,545.
City Social Welfare & Development Office Office Equipment 00
222,859.
City Social Welfare & Development Office Furniture & Fixtures 00
440,833.
City Social Welfare & Development Office IT/Software Equipment 00
95,463.
City Social Welfare & Development Office Communication Equipment 00
68,550.
City Social Welfare & Development Office Sports Equipment 00
64,000.
City Social Welfare & Development Office Motor Vehicle Equipment 00

184
 433,453.
City Social Welfare & Development Office Other Property Plant & Equipment 00
Responsible Center Account Title Amount
Economic Enterprise Development & 55,900.
Management Office Equipment 00
Economic Enterprise Development & 25,032.
Management Furniture & Fixtures 50
Economic Enterprise Development & 77,930.
Management IT/Software Equipment 00
Economic Enterprise Development & 62,725.
Management Communication Equipment 00
Economic Enterprise Development & 3,545,000.0
Management Motor Vehicle Equipment 0
Economic Enterprise Development & 17,080.
Management Other Transportation Equipment 00
Economic Enterprise Development & 79,117.
Management Other Property Plant & Equipment 00
Economic Enterprise Development & 369,110.
Management Water Supply System 00
226,520.
lligan City WaterWorks System Office Equipment 00
32,490.
lligan City WaterWorks System Furniture & Fixtures 00
1,732,446.0
lligan City WaterWorks System IT/Software Equipment 0
57,892.
lligan City WaterWorks System Communication Equipment 00
3,200.
lligan City WaterWorks System Fire Fighting Equipment & Accessories 00
4,880.
lligan City WaterWorks System Sports Equipment 00
547,841.
lligan City WaterWorks System Technical & Scientific Equipment 00
3,864,351.0
lligan City WaterWorks System Motor Vehicle Equipment 5
53,882.
lligan City WaterWorks System Other Transportation Equipment 00
705,915.
lligan City WaterWorks System Other Property Plant & Equipment 00
Artesian Wells, Reservoirs, Pumping 2,567,407.3
lligan City WaterWorks System Station 8
159,902.
Gregorio T. Lluch Memorial Hospital Furniture & Fixtures 00
243,780.
Gregorio T. Lluch Memorial Hospital IT/Software Equipment 00
7,810.
Gregorio T. Lluch Memorial Hospital Communication Equipment 00
8,887,864.3
Gregorio T. Lluch Memorial Hospital Hospital Equipment 6
Medical, Dental & Laboratory 97,068.
Gregorio T. Lluch Memorial Hospital Equipment 00
672,000.
Gregorio T. Lluch Memorial Hospital Motor Vehicle Equipment 00
613,688.
Gregorio T. Lluch Memorial Hospital Other Property Plant & Equipment 00
30,000.
Municipal Trial Court of Cities (Branch 2) Office Equipment 00
3,340.
Municipal Trial Court of Cities (Branch 2) Communication Equipment 00
9,500.
Municipal Trial Court of Cities (Branch 2) Other Property Plant & Equipment 00
33,378.
Municipal Trial Court of Cities (Branch 1) Office Equipment 00
2,553.
Municipal Trial Court of Cities (Branch 1) Furniture & Fixtures 50
43,800.
Municipal Trial Court of Cities (Branch 1) IT/Software Equipment 00

185
 66,341.
Municipal Trial Court of Cities (Branch 1) Other Property Plant & Equipment 00
5,310.
Philippine National Police Office Equipment 00
4,644,692.5
Philippine National Police Motor Vehicle Equipment 5
6,454.
City Auditor's Office (LGU-ILIGAN) Office Equipment 00
3,671.
City Auditor's Office (LGU-ILIGAN) Furniture & Fixtures 74
50,300.
City Auditor's Office (LGU-ILIGAN) IT/Software Equipment 00
59,800.
City Auditor's Office (LGU-ILIGAN) Motor Vehicle Equipment 00
61,979.
City Auditor's Office (LGU-ILIGAN) Other Property Plant & Equipment 99
Responsible Center Account Title Amount
6,275.
City Parole & Probation Office Furniture & Fixtures 00
1,800.
City Parole & Probation Office Other Property Plant & Equipment 00
2,245.
City Parole & Probation Office Furniture & Fixtures 00
21,750.
City Parole & Probation Office Other Property Plant & Equipment 00
13,500.
City Parole & Probation Office Office Equipment 00
37,850.
City Parole & Probation Office Other Property Plant & Equipment 00
5,000.
City Parole & Probation Office Office Equipment 00
7,200.
City Parole & Probation Office Furniture & Fixtures 00
34,120.
City Parole & Probation Office Other Property Plant & Equipment 00
3,950.
Bureau of Fire Protection Office Equipment 00
43,850.
Bureau of Fire Protection IT/Software Equipment 00
15,400.
Bureau of Fire Protection Fire Fighting Equipment & Accessories 00
502,630.
Bureau of Fire Protection Motor Vehicle Equipment 00
41,611.
City Prosecutor's Office Furniture & Fixtures 64
20,400.
City Prosecutor's Office IT/Software Equipment 00
104,620.
City Prosecutor's Office Communication Equipment 00
67,340.
City Prosecutor's Office Other Property Plant & Equipment 00
12,975.
Regional Trial Court I-VI Office Equipment 00
16,779.
Regional Trial Court I-VI Furniture & Fixtures 00
93,270.
Regional Trial Court I-VI IT/Software Equipment 00
2,530.
Regional Trial Court I-VI Communication Equipment 00
7,500.
Regional Trial Court I-VI Other Transportation Equipment 00
71,802.
Regional Trial Court I-VI Other Property Plant & Equipment 00
164,895.
Department of Education IT/Software Equipment 00
9,464.
Department of Education Library Books 30

186
 10,735.
Department of Education Communication Equipment 00
39,622.
Department of Education Other Property Plant & Equipment 60
95,555.
City Mayor's Office Office Equipment 00
91,135.
City Mayor's Office Furniture & Fixtures 00
686,185.
City Mayor's Office IT/Software Equipment 00
403,761.
City Mayor's Office Communication Equipment 00
1,725.
City Mayor's Office Hospital Equipment 00
1,555,585.0
City Mayor's Office Motor Vehicle Equipment 0
6,660.
City Mayor's Office Other Transportation Equipment 00
297,194.
City Mayor's Office Other Property Plant & Equipment 00
Total 153,525,267.93

Prepared by: Reviewed by:

Van Anthony G. Dagapioso Anida A. Mitmug

Audit Team Member Audit Team Leader

187
 Appendix C

Schedule of Outstanding Cash Advances

As of December 31, 2018
City of Iligan

UNLIQUIDATED CASH ADVANCES FROM PREVIOUS YEARS (12/31/18) UNLIQUIDATED CASH ADVANCES CY 2018 (12/31/18)

Name of Employees BALANCE CA Granted

CA CA CA CA Granted CA Granted CA Granted CA Granted
(Accountable Officers) As of 12/31/2018 before Dec. CA Granted
Granted Granted Granted 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter
31, 2011 and 2012-2014
2015 2016 2017 2018 2018 2018 2018
beyond

GENERAL FUND
TRAVEL
Abapo, Geno Mangao (400.00) - (400.00) - - - - - - -
Abarquez, Josephine T. - - - - - - - - - -
Abecia, Clemente 5,000.00 5,000.00 - - - - - - - -
Abedin, Leah - - - - - - - - - -
Abejo , Baltazar - - - - - - - - - -
Abejo, Juliet - - - - - - - - - -

Abella, Jive A. 6,465.00 - 1,517.00 2,398.00 - 2,550.00 - - - -

Abijay, Necitas Gallardo - - - - - - - - - -

Abines, Gisela Veah L. - - - - - - - - - -
Ablaña, Mae Grace G. - - - - - - - - - -
Abonales, Clarissa Mae Padilla - - - - - - - - - -
Aboyme, Rosenia Galorio 0.00 0.00 - - - - - - - -
Abragan, Albert - - - - - - - - - -
Abragan, Angelito - - - - - - - - - -
Abragan, Jr., Providencio A. - - - - - - - - - -
Abragan, Marito 7,677.70 7,677.70 - - - - - - - -
Abragan, Pablito 5,390.00 5,390.00 - - - - - - - -
Abrazado, Jeffrey Job 1,400.00 - 1,400.00 - - - - - - -
Abugatal, Gualberto Somo 550.00 - - - - 550.00 - - - -
Acain, Nianh Lyn Marie 2,561.50 2,561.50 - - - - - - - -
Acapulco, Ilpa 7,058.70 7,058.70 - - - - - - - -
Aceberos, Novelyn 2,366.00 2,366.00 - - - - - - - -

188
 UNLIQUIDATED CASH ADVANCES FROM PREVIOUS YEARS (12/31/18) UNLIQUIDATED CASH ADVANCES CY 2018 (12/31/18)
Name of Employees BALANCE CA Granted
CA CA CA CA Granted CA Granted CA Granted CA Granted
(Accountable Officers) As of 12/31/2018 before Dec. CA Granted
Granted Granted Granted 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter
31, 2011 and 2012-2014
Acedillo, Adolph - - - 2015
- 2016
- 2017
- 2018
- 2018
- 2018
- 2018
-
beyond
Acierto, Paulino Campomayor Jr. 8,738.80 - - - - - - - 8,738.80 -
Acompanado, Adela - - - - - - - - - -
Actub, Carlos M. - - - - - - - - - -
Actub, Editha Yongco 7,637.56 - - 4,430.00 - 3,207.56 - - - -
Actub, Leonor T. - - - - - - - - - -
Actub, Linabeth D. - - - - - - - - - -
Actub, Nestor Voltaire S. - - - - - - - - - -
Actub, Rubyleah Yañez - - - - - - - - - -
Adeva, Josefina Y. 160.00 160.00
Adeva, Narciso Jr. 68,569.00 68,569.00 - - - - - - - -
Adlawan, Rey S. - - - - - - - - - -
Aguado, Christian - - - - - - - - - -
Aguila, Genafe Bastastas (256.00) - (256.00) - - - - - - -
Aguilar, Jose Lloyd C. - - - - - - - - - -
Aisa, Alfon M. 7,845.00 7,845.00 - - - - - - - -
Alagar, Ana Felicia S. 4,474.32 - - - - - - - 4,474.32 -
Alaura, Andre - - - - - - - - - -
Alaya-Ay, Ronnie Panoy 32,921.00 32,921.00 - - - - - - - -
Albao, Camila Cabili 12,320.00 - - - - - - - - 12,320.00
Albao, Josephus Monroyo 2,754.92 (0.00) - - - - - - 2,754.92 -
Alcesto, Raquel Erat - - - - - - - - - -
Alcesto, Jr, Lope Duroy - - - - - - - - - -
Alcubar, Agrifina - - - - - - - - - -
Alcudia, Ma. Lilibeth S. - - - - - - - - - -
Alcuizar, Artagnan R. - - - - - - - - - -
Alcuizar, Jocelyn A. 8,381.72 - - 8,381.72 - - - - - -
Alejo, Gino Lluch (1,194.50) - - (1,394.50) - - - 200.00 - -
Aleta, Aileen 1,260.00 1,260.00 - - - - - - - -
Alfanta, Calvin V. - - - - - - - - - -

189
 UNLIQUIDATED CASH ADVANCES FROM PREVIOUS YEARS (12/31/18) UNLIQUIDATED CASH ADVANCES CY 2018 (12/31/18)
Name of Employees BALANCE CA Granted
CA CA CA CA Granted CA Granted CA Granted CA Granted
(Accountable Officers) As of 12/31/2018 before Dec. CA Granted
Granted Granted Granted 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter
31, 2011 and 2012-2014
Alfaro, Julieta Macapil - - - 2015
- 2016
- 2017
- 2018
- 2018
- 2018
- 2018
-
beyond
Ali, Joel M. - - - - - - - - - -
Ali, Moks G. 15,830.00 15,830.00 - - - - - - - -
Ali, Osop M. 15,000.00 - 15,000.00 - - - - - - -
Ali, Panganting 13,130.00 13,130.00 - - - - - - - -
Alicaway, Ruperto - - - - - - - - - -
Aligno, Laureano 515.00 515.00 - - - - - - - -
Alimoren,Lucy Cuyno - - - - - - - - - -
Alinggas, Emil James 2,643.00 - 2,643.00 - - - - - - -
Aliño, Marissa C. - - - - - - - - - -
Alivio, Roland Saren - - - - - - - - - -
Almanzor, Francisco Batin 18,220.00 15,725.00 2,495.00 - - - - - - -
Almanzor, Merci AA. 291.44 291.44 - - - - - - - -
Alon, Antonio P. - - - - - - - - - -
Alongay, Albritch 286.25 286.25 - - - - - - - -
Alonto, Abdul Gaffur Madki - - - - - - - - - -
Alonto, Faisal - - - - - - - - - -
Alorro, Armien P. - - - - - - - - - -
Alorro, Arthur Permites - - - - - - - - - -
Alorro, Eladita Gersale - - - - - - - - - -
Alquizia, Odranoel P. - - - - - - - - - -
Alvarez, Erwin James - - - - - - - - - -
Alvarez, Prospero Iglupas (280.00) (280.00) - - - - - - - -
Alvarez, Reynante T. 11,400.00 - - - - - - - - 11,400.00
Alviola, Juanita - - - - - - - - - -
Amancio, Allan 211.00 211.00 - - - - - - - -
Ambalong, Melchora - - - - - - - - - -
Amer, Basher - - - - - - - - - -
Amit, Mares Sagrado - - - - - - - - - -
Amores, Bessie 394.00 394.00 - - - - - - - -

190
 UNLIQUIDATED CASH ADVANCES FROM PREVIOUS YEARS (12/31/18) UNLIQUIDATED CASH ADVANCES CY 2018 (12/31/18)
Name of Employees BALANCE CA Granted
CA CA CA CA Granted CA Granted CA Granted CA Granted
(Accountable Officers) As of 12/31/2018 before Dec. CA Granted
Granted Granted Granted 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter
31, 2011 and 2012-2014
Ampaso, Maimona Mustapha 3,650.00 3,650.00 - 2015
- 2016
- 2017
- 2018
- 2018
- 2018
- 2018
-
beyond
Ampaso, Rakima L. 11,400.00 11,400.00
Amper, Ramil 8,263.68 8,263.68 - - - - - - - -
Amporias, Mylene Mae - - - - - - - - - -
Ananggo, Abdulla 62,330.00 62,330.00 - - - - - - - -
Ancis, Renato L. 26,820.14 - - 200.00 600.00 26,020.14 - - - -
Andig, Ayman L. 7,845.00 7,845.00 - - - - - - - -
Andig, Condawan P. 15,830.00 15,830.00 - - - - - - - -
Andilab, Emma L. - - - - - - - - - -
Andilab, Ramil B. - - - - - - - - - -
Andres Lluch 9,520.00 9,520.00 - - - - - - - -
Anduyan, Camilo B. - - - - - - - - - -
Anduyan, Shiela Marie S. 2,142.64 - - - - - - - 2,142.64 -
Anggot, Melvin T. - - - - - - - - - -
Anghay, Ariel 55,735.22 (0.00) 7,655.67 37,302.67 10,776.88 - - - - -
Aniñon, Francisco 314.00 314.00 - - - - - - - -
Anticamara, Ray - - - - - - - - - -
Antonio, Ammiel J. - - - - - - - - - -
Antonio, Emma - - - - - - - - - -
Antonio, Nathaniel 360.00 360.00 - - - - - - - -
Apag, Rosa Lariosa 0.00 - - - - - - 0.00 - -
Apas, Editha - - - - - - - - - -
Aquillo, Edmond B. - - - - - - - - - -
Aquillo, Edna Beldad - - - - - - - - - -
Aquino, Odilio - - - - - - - - - -
Aquino, Divina Leonor - - - - - - - - - -
Aquino, Roger S - - - - - - - - - -
Arado, Ruby R. - - - - - - - - - -
Arana, Tifanny P. 6,025.00 (500.00) 500.00 - - 6,025.00 - - - -
Arañador, Resyl - - - - - - - - - -

191
 UNLIQUIDATED CASH ADVANCES FROM PREVIOUS YEARS (12/31/18) UNLIQUIDATED CASH ADVANCES CY 2018 (12/31/18)
Name of Employees BALANCE CA Granted
CA CA CA CA Granted CA Granted CA Granted CA Granted
(Accountable Officers) As of 12/31/2018 before Dec. CA Granted
Granted Granted Granted 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter
31, 2011 and 2012-2014
Aranton, Nemuel AA - - - 2015
- 2016
- 2017
- 2018
- 2018
- 2018
- 2018
-
beyond
Aranton, Norma R. - - (944.00) - 944.00 - - - - -
Araullo, Jonathan - - - - - - - - - -
Arboladura, Glicerio - - - - - - - - - -
Ardiente, Fatima Cabaro - - - - - - - - - -
Ardiente, Khamar C. 480.00 480.00 - - - - - - - -
Ardinez, Vivian Rollon - - - - - - - - - -
Areola, Bayani 41,423.29 - 18,335.76 23,087.53 - - - - - -
Areola, Ferdinand - - - - - - - - - -
Argamosa, Reymundo A. 1,280.00 - - - - 1,280.00 - - - -
Argota, Charlo - - - - - - - - - -
Arnoco, Alfeo 4,560.00 - - - - 4,560.00 - - - -
Artajo, Mermelexandre C. - - - - - - - - - -
Augusto, Joselita J. - - - - - - - - - -
Austria, Florian Abines - - - - - - - - - -
Avenido, Asuncion S. - - - - - - - - - -
Aying, Elena - - - - - - - - - -
Ayuno, Jerson 131.75 131.75 - - - - - - - -
Ayuno, Mauricio Jr. 316.75 316.75 - - - - - - - -
Azis, Moling Madale 0.00 0.00 - - - - - - - -
Azis, Salimah A. (0.00) - - (0.00) - - - - - -
Bacareza, Wilfredo Raagas 2,093.10 2,093.10 - - - - - - - -
Bacarisas, Ma. Theresa Erquita 1,100.00 - - - - 1,100.00 - - - -
Bacor, Mach Jevy 8,000.00 8,000.00 - - - - - - - -
Bacotot, Eduardo M 0.00 0.00 - - - - - - - -
Bacsarpa, Sorelie Christine C. 11,603.00 - - - - 11,603.00 - - - -
Badelles, Bienvenido Villacorta 70,000.00 70,000.00 - - - - - - - -
Badelles, Lolita Tundag - - - - - - - - - -
Badelles, Oscar V - - - - - - - - - -
Badelles, Farrah Angela A. - -

192
 UNLIQUIDATED CASH ADVANCES FROM PREVIOUS YEARS (12/31/18) UNLIQUIDATED CASH ADVANCES CY 2018 (12/31/18)
Name of Employees BALANCE CA Granted
CA CA CA CA Granted CA Granted CA Granted CA Granted
(Accountable Officers) As of 12/31/2018 before Dec. CA Granted
Granted Granted Granted 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter
31, 2011 and 2012-2014
Badelles, Rene Monton 3,816.00 - - 2015
3,816.00 2016
- 2017
- 2018
- 2018
- 2018
- 2018
-
beyond
Badelles, Julius Earl C. 18,100.00 18,100.00
Badilla, Zendle Kristine 522.96 522.96 - - - - - - - -
Bado, Anamor L. - - - - - - - - - -
Bado, Miraflor - - - - - - - - - -
Bado, Renerose C. - - - - - - - - - -
Bado, Nenita - - - - - - - - - -
Bado, Sherwin 12,966.00 12,966.00 - - - - - - - -
Baes, Restituto 9,990.00 9,990.00 - - - - - - - -
Bagaipo, Allan Balasabas 15,000.00 - - - - 15,000.00 - - - -
Baguio, Emmanuel 14,306.00 14,306.00 - - - - - - - -
Baguio, Ann Marie - - - - - - - - - -
Baguio, Concordio Y. - - - - - - - - - -
Bagundol, Susima Baltunado - - - - - - - - - -
Baje, Mariz Stella B. 5,044.00 - - - - - - - - 5,044.00
Balan, Chito Dagandan - - - - - - - - - -
Balan, Dwight Ong - - - - - - - - - -
Balan, Ernesto 359.00 359.00 - - - - - - - -
Balan, Jessica Lasmarias - - - - - - - - - -
Balat, Ernesto Manlangit 99,071.57 99,071.57 - - - - - - - -
Balatero, Cheryl M. - - - - - - - - - -
Balbutin, Racel Reyes - - - - - - - - - -
Balindong,Ali M. (Court Sheriff) - - - - - - - - - -
Balisco, Rosalie Erat 14,770.00 10,624.00 2,870.00 1,276.00 - - - - - -
Ballesta, Geroncio 4,044.00 4,044.00 - - - - - - - -
Balondo, Gil Rapada - - - - - - - - - -
Baltunado,Bonifacio - - - - - - - - - -
Balucan, Jonah Elman - - - - - - - - - -
Bañares, Benedicto Cañete Jr. - - - - - - - - - -
Bandivas, Ariane - - - - - - - - - -

193
 UNLIQUIDATED CASH ADVANCES FROM PREVIOUS YEARS (12/31/18) UNLIQUIDATED CASH ADVANCES CY 2018 (12/31/18)
Name of Employees BALANCE CA Granted
CA CA CA CA Granted CA Granted CA Granted CA Granted
(Accountable Officers) As of 12/31/2018 before Dec. CA Granted
Granted Granted Granted 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter
31, 2011 and 2012-2014
Baño, Carla Ong - - - 2015
- 2016
- 2017
- 2018
- 2018
- 2018
- 2018
-
beyond
Banocag, Jelanie - - - - - - - - - -
Bantuas, Anisah L. 5,240.00 - 5,240.00 - - - - - - -
Baracal, Halip 2,600.00 2,600.00 - - - - - - - -
Barcenilla, Lilibeth 5,000.00 5,000.00 - - - - - - - -
Barcenilla, Rogelio 5,000.00 5,000.00 - - - - - - - -
Baricuatro, Edgar - - - - - - - - - -
Bariñan, Roque Arcasa - - - - - - - - - -
Barinque, Marnie 11,050.00 - - 11,050.00 - - - - - -
Barranco, Jacqueline Lacida - - - - - - - - - -
Barranco, Nelson Susana - - - - - - - - - -
Barredo, Annaliza 12,330.00 - - 11,135.00 - 1,195.00 - - - -
Barrenechea, Ricardo - - - - - - - - - -
Barreto, Ma. Brenda B. 1,293.28 - - - - - 1,293.28 - - -
Barrientos, Annalou Palos 2,060.00 - - - - 2,060.00 - - - -
Barsumo, Antonio E. - - - - - - - - - -
Barsumo, Doris Tantico - - - - - - - - - -
Bartolome, Liza Parmisana - - - - - - - - - -
Bartolome, Ramonette - - - - - - - - - -
Basari, Limpao B. 4,560.00 - - - - 4,560.00 - - - -
Basir, Monaifah - - - - - - - - - -
Bastistiana, Windsor - - - - - - - - - -
Batingolo, Ebrahim, Jr. 8,000.00 8,000.00 - - - - - - - -
Batulan, Eric 1,515.00 1,515.00 - - - - - - - -
Baylon, Evan E. - - - - - - - - - -
Baylosis, Emmanuel - - - - - - - - - -
Bautista, Floramie V. - - - - - - - - - -
Beley, Marie Ann Jayme (0.00) - - (0.00) - - - - - -
Beley, Penido 200.00 200.00 - - - - - - - -
Belmonte, Vicente - - - - - - - - - -

194
 UNLIQUIDATED CASH ADVANCES FROM PREVIOUS YEARS (12/31/18) UNLIQUIDATED CASH ADVANCES CY 2018 (12/31/18)
Name of Employees BALANCE CA Granted
CA CA CA CA Granted CA Granted CA Granted CA Granted
(Accountable Officers) As of 12/31/2018 before Dec. CA Granted
Granted Granted Granted 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter
31, 2011 and 2012-2014
Bendijo, Arnel P. - - - 2015
- 2016
- 2017
- 2018
- 2018
- 2018
- 2018
-
beyond
Benedictos, Rafael, Jr. - - - - - - - - - -
Beniga, Phoebe 205.00 - - - 205.00 - - - - -
Bertomen, Roberto AA. 4,532.00 - 4,532.00 - - - - - - -
Bisenio, Lyndon E. 1,280.00 - - - - 1,280.00 - - - -
Bitancor, Mark Alvon D. - -
Bolivar, Berna Liezel 817.20 817.20 - - - - - - - -
Bolodo, Frenita 360.00 360.00 - - - - - - - -
Bona, Elizabeth - - - - - - - - - -
Bonane, Velita T 15,598.70 5,288.70 10,310.00 - - - - - - -
Bongcarawan, Zam 49,277.00 - 8,941.00 3,166.00 - 19,450.00 17,720.00 - - -
Borcay, Nafisah A. 15,830.00 15,830.00 - - - - - - - -
Bordeos, Marichu Lacuna - - - - - - - - - -
Bordeos, Venerando Orollo 3,085.00 - - - - - - - - 3,085.00
Boza, Irma S. - - - - - - - - - -
Brandila, Dominador 214.00 214.00 - - - - - - - -
Braza, Janet 3,210.00 3,210.00 - - - - - - - -
Briones, Jr, Adolfo Villegas 0.00 - 0.00 - - - - - - -
Briones, Ma. Nimfa Barranco 2,187.00 - - - - - - 2,187.00 - -
Buenaventura, Miguel Gregorio 13,350.00 13,350.00 - - - - - - - -
Buhian, Lorelie 777.00 777.00 - - - - - - - -
Buhion, Abel 520.00 - - - - - 520.00 - - -
Buhion, Arnel Ladlad - - - - - - - - - -
Buhion, Daryl Ladlad - - - - - - - - - -
Buligan, Evita Clerigo - (133.11) 133.11 - - - - - - -
Bullanday, Virgilia Bacara - - - - - - - - - -
Bulos, Cecille Mae - - - - - - - - - -
Buot, Jose 8,320.00 - - 8,320.00 - - - - - -
Buque, Shiela C. 1,088.00 - - (0.00) - - - - - 1,088.00
Burbano, Artemio - - - - - - - - - -

195
 UNLIQUIDATED CASH ADVANCES FROM PREVIOUS YEARS (12/31/18) UNLIQUIDATED CASH ADVANCES CY 2018 (12/31/18)
Name of Employees BALANCE CA Granted
CA CA CA CA Granted CA Granted CA Granted CA Granted
(Accountable Officers) As of 12/31/2018 before Dec. CA Granted
Granted Granted Granted 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter
31, 2011 and 2012-2014
Burda, Stephen 2,060.00 2,060.00 - 2015
- 2016
- 2017
- 2018
- 2018
- 2018
- 2018
-
beyond
Busico, Alfredo - - - - - - - - - -
Buslan, Datumanong B. - - - - - - - - - -
Bustamante, Leonora Jerenio - -
Buzon, Elizabeth (100.00) (100.00) - - - - - - - -
Cabagui, Aida C. - - - - - - - - - -
Cabahug, Cresente 480.00 480.00 - - - - - - - -
Cabahug, Elor O. 480.00 480.00 - - - - - - - -
Cabahug, Sherwin Kim B. - - - - - - - - - -
Cabalhin, Vincent - - - - - - - - - -
Cabaluna, Rengy Jaine 480.00 480.00 - - - - - - - -
Cabanlit, Maria Gina A - - - - - - - - - -
Cabañero, Alchie - - - - - - - - - -
Cabaro, Marcos Alexander - - - - - - - - - -
Cabaro, Norodin - - - - - - - - - -
Cabasa, Preciana Q. - - - - - - - - - -
Cabataña, III Diosdado Nieves - - - - - - - - - -
Cabigon, Alexander - - - - - - - - - -
Cabigon, Arleen - - - - - - - - - -
Cabigon, Cromer Cisneros - - - - - - - - - -
Cabildo, Isadora C. (327.00) - (327.00) - - - - - - -
Cabili, Antonio L. 5,626.28 - - - - - - - - 5,626.28
Cabili, Arsenia - - - - - - - - - -
Cabili, Jhonalyn C. (300.00) (300.00) - - - - - - - -
Cabili, Julius - - - - - - - - - -
Cabili, Thomas - - - - - - - - - -
Cabiling, Fely - - - - - - - - - -
Cabiling, Regenrique M. - - - - - - - - - -
Cabuga, Ronnel 2,060.00 2,060.00 - - - - - - - -
Cabusas, Josefina 9,133.00 - - 9,133.00 - - - - - -

196
 UNLIQUIDATED CASH ADVANCES FROM PREVIOUS YEARS (12/31/18) UNLIQUIDATED CASH ADVANCES CY 2018 (12/31/18)
Name of Employees BALANCE CA Granted
CA CA CA CA Granted CA Granted CA Granted CA Granted
(Accountable Officers) As of 12/31/2018 before Dec. CA Granted
Granted Granted Granted 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter
31, 2011 and 2012-2014
Cadato, Wahab 15,830.00 15,830.00 - 2015
- 2016
- 2017
- 2018
- 2018
- 2018
- 2018
-
beyond
Cadavos, Marydel Tan 0.00 - - 0.00 - - - - - -
Cadiz, Jonathan 21,466.88 - - 460.00 - 21,006.88 - - - -
Cagaanan, Gilbert 539.00 539.00 - - - - - - - -
Cagalawan, Reby Michael 522.96 522.96 - - - - - - - -
Cagalawan, Junah 522.96 522.96 - - - - - - - -
Cahanap,Leo T. - - - - - - - - - -
Calderon, Manuel 2,657.00 2,657.00 - - - - - - - -
Calingin, Rosanna 47,282.00 47,282.00 - - - - - - - -
Calio, Eufemio L. - - - - - - - - - -
Caliso, Lovely Q. 480.00 480.00 - - - - - - - -
Calog, Juan Jr. 316.75 316.75 - - - - - - - -
Calumba, Evelyn Sabando - - - - - - - - - -
Calunod, Virginia Ocay - - - - - - - - - -
Campaner, Marcelo E. - - - - - - - - - -
Campo, Roberto 2,442.00 2,442.00 - - - - - - - -
Cañaveral, Cherlina Cempron 4,892.00 - - - - - - - 4,892.00 -
Cañeda, Nelian Mago - - - - - - - - - -
Cañete, Ava Resmeros - - - - - - - - - -
Cañete, Sylvia Honeylene J. - - - - - - - - - -
Cangke, Bernadita E. 20,460.00 - - - - - - - - 20,460.00
Cangke, Danilo Canoy 4,120.00 - - 4,120.00 - - - - - -
Canillo, Michael 200.00 200.00 - - - - - - - -
Canillo, Ronel 755.00 755.00 - - - - - - - -
Cañoneo, Joy Mag-aso 50,482.50 50,482.50 - - - - - - - -
Cañonero, Eleonor Vicente 2,790.28 - - - - - - 2,790.28 - -
Canoy, Elton Jimenez - - - - - - - - - -
Canoy, Rafael 11,500.00 11,500.00 - - - - - - - -
Canoy , Rene Rose 1,120.00 1,120.00 - - - - - - - -
Canto, Lorelie L. 26,020.00 - - - - - - 26,020.00 - -

197
 UNLIQUIDATED CASH ADVANCES FROM PREVIOUS YEARS (12/31/18) UNLIQUIDATED CASH ADVANCES CY 2018 (12/31/18)
Name of Employees BALANCE CA Granted
CA CA CA CA Granted CA Granted CA Granted CA Granted
(Accountable Officers) As of 12/31/2018 before Dec. CA Granted
Granted Granted Granted 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter
31, 2011 and 2012-2014
Capisan, Roy 5,230.00 5,230.00 - 2015
- 2016
- 2017
- 2018
- 2018
- 2018
- 2018
-
beyond
Capitan, Eric M. - - - - - - - - - -
Capitan, Rachelle S. 1,661.78 - - - - - - 1,661.78 - -
Caponong, III, Donato Chan 20,113.00 20,113.00 - - - - - - - -
Carampatan, Amelyn Monte Siat - - - - - - - - - -
Carampatan, Ibarra Bolhano 17,267.00 0.00 - - - - - - - 17,267.00
Cardino, Allan C. 5,533.00 - - 5,533.00 - - - - - -
Carlos B. Llamas III - - - - - - - - - -
Carlos, Glenn Diala - - - - - - - - - -
Carpentero, Magdalena Ramos 9,200.00 0.00 0.00 - - - - - - 9,200.00
Carpila, Julieta Cabello - - - - - - - - - -
Casilac, Zenaida Daguisonan 109.00 - - - - - - - 109.00 -
Casinillo, Beverly - - - - - - - - - -
Castillo, Edward C. - - - - - - - - - -
Castillo, Rosemarie Cala 21,177.16 12,257.16 3,200.00 5,720.00 - - - - - -
Castro, Alvin 3,575.00 3,575.00 - - - - - - - -
Castro, Golden Eva Aquino - - - - - - - - - -
Castro, Jose Abonitalla 4,181.00 - 4,181.00 - - - - - - -
Castro, Marie Zoe - - - - - - - - - -
Catalan, Carlos 8,000.00 8,000.00 - - - - - - - -
Catingub, Grace Bell A. - - - - - - - - - -
Cauntongan, Abungcal - - - - - - - - - -
Catolico, Merlito Castor - - - - - - - - - -
Cataluna, Jennifer S. - - - - - - - - - -
Cayaco, Evangeline 2,351.00 - - - - - - 2,351.00 - -
Cayaco, Ophelia - - - - - - - - - -
Cayongcat, Subaer - - - - - - - - - -
Cenas, Ranulfo 13,760.00 - - - - - - - - 13,760.00
Chupuico, Elena 6,535.00 6,535.00 - - - - - - - -
Cid, Mahalia Lagcao 0.44 0.00 - - - 0.44 - - - -

198
 UNLIQUIDATED CASH ADVANCES FROM PREVIOUS YEARS (12/31/18) UNLIQUIDATED CASH ADVANCES CY 2018 (12/31/18)
Name of Employees BALANCE CA Granted
CA CA CA CA Granted CA Granted CA Granted CA Granted
(Accountable Officers) As of 12/31/2018 before Dec. CA Granted
Granted Granted Granted 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter
31, 2011 and 2012-2014
Claro Marc Tabaniag - - - 2015
- 2016
- 2017
- 2018
- 2018
- 2018
- 2018
-
beyond
Clavano, Raymundo Evasco 38,070.00 - 21,400.00 - - 16,670.00 - - - -
Clemen, Oscar - - - - - - - - - -
Clerigo, Van Ardeer T. - - - - - - - - - -
Climaco, Lilia - - - - - - - - - -
Co, Robert S. - - - - - - - - - -
Coleto, Crisanto S. 80.00 80.00 - - - - - - - -
Coligado, Cris Rano R. 480.00 480.00 - - - - - - - -
Collado, Emilia Ponce - - - - - - - - - -
Compo, Sheilah - - - - - - - - - -
Confesor, Lano Cujao - - - - - - - - - -
Consolacion, Doris Felicisima G. (127.28) - (127.28) - - - - - - -
Continente, Gerald 374.75 374.75 - - - - - - - -
Cordova, Joel Gabriel A. 5,800.00 5,800.00
Cordovez, Louela D. - - - - - - - - - -
Coronado, Alice Abarca - - - - - - - - - -
Coronel, Noel Dumanjug - - - - - - - - - -
Coronel, Teodomero - - - - - - - - - -
Corpin, Leilani Pagaling 11,370.00 - - - - - - - 11,370.00 -
Corta, Handel dela 8,000.00 8,000.00 - - - - - - - -
Corta, Jan Lito dela 8,000.00 8,000.00 - - - - - - - -
Cortes, Danilo C. - - - - - - - - - -
Cortes, Ernalyn A. - - - - - - - - - -
Cortez, Helena H. - - - - - - - - - -
Cosingan, Kim Michael - - - - - - - - - -
Crespo, Djorgiene Yu 26,285.00 26,285.00 - - - - - - - -
Cristoria, Maricel - - - - - - - - - -
Cruz, Al Lomosad - - - - - - - - - -
Cruz, Erika Rae M. - - - - - - - - - -
Cruz, Francisco - - - - - - - - - -

199
 UNLIQUIDATED CASH ADVANCES FROM PREVIOUS YEARS (12/31/18) UNLIQUIDATED CASH ADVANCES CY 2018 (12/31/18)
Name of Employees BALANCE CA Granted
CA CA CA CA Granted CA Granted CA Granted CA Granted
(Accountable Officers) As of 12/31/2018 before Dec. CA Granted
Granted Granted Granted 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter
31, 2011 and 2012-2014
Cruz, Lawrence - - - 2015
- 2016
- 2017
- 2018
- 2018
- 2018
- 2018
-
beyond
Cruz, Nicolas dela 4,512.00 4,512.00 - - - - - - - -
Cruz, Nicolette Dela - - - - - - - - - -
Cueto, Eduardo (480.00) - - - - (480.00) - - - -
Cueto, Ma. Monica 4,700.00 4,700.00 - - - - - - - -
Cueto, Quitin - - - - - - - - - -
Cuizon, Quiruben - - - - - - - - - -
Cuizon, Rolando - - - - - - - - - -
Daguisonan, Betty - - - - - - - - - -
Daguman, Ruth - - - - - - - - - -
Dagpin, Mary Joy A. - - - - - - - - - -
Dahunan, May Israel 141.32 141.32 - - - - - - - -
Dalangpan, Cecille - - - - - - - - - -
Dale, Ronald Ponce 20,280.00 - - - - - - - - 20,280.00
Daleon, James Magaro - - - - - - - - - -
Dalisay, Moises Jr De Guia (0.00) (0.00) - - - - - - - -
Dalura, Gretchell Grace P. 1,200.00 - 1,200.00 - - - - - - -
Damgo, Arthur M. - - - - - - - - - -
Damian, Helen Grace 6,520.00 6,520.00 - - - - - - - -
Dandasan, Isaac Paul N. - -
Dangan, Antideto Dayaw - - - - - - - - - -
Dangazo, Michael Austria 3,594.00 - - - - - - - 3,594.00 -
Daroy, Joseph - - - - - - - - - -
Dato, Roy Peralta - - - - - - - - - -
Datukan, Tapa - - - - - - - - - -
Daug, Evelyn A. 923.00 - - - - - - - 923.00 -
David, Ethna - - - - - - - - - -
Dawes, Marilyn S 100.00 100.00 - - - - - - - -
De Asis, Christopher 2,080.00 2,080.00 - - - - - - - -
De Asis, Lemuel 2,370.00 2,370.00 - - - - - - - -

200
 UNLIQUIDATED CASH ADVANCES FROM PREVIOUS YEARS (12/31/18) UNLIQUIDATED CASH ADVANCES CY 2018 (12/31/18)
Name of Employees BALANCE CA Granted
CA CA CA CA Granted CA Granted CA Granted CA Granted
(Accountable Officers) As of 12/31/2018 before Dec. CA Granted
Granted Granted Granted 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter
31, 2011 and 2012-2014
De Gracia, Claudia Namatay - - - 2015
- 2016
- 2017
- 2018
- 2018
- 2018
- 2018
-
beyond
De La Cruz, Antonio Cruz 750.00 - - 750.00 - - - - - -
Dela Cruz, Emma Linda Rebac - - - - - - - - - -
De La Cruz, Eva Encabo - - - - - - - - - -
De La Cruz, Rommel - - - - (800.00) 800.00
De La Rosa, Ralph B. 480.00 480.00 - - - - - - - -
De Luna, Rozal Z. 1,661.78 - - - - - - 1,661.78 - -
Degoma, Demetrio Jr. 3,870.00 3,870.00 - - - - - - - -
Del Rosario, Irving Stuart 13,290.00 13,290.00 - - - - - - - -
Dela Peña, Jasmin 11,290.00 11,290.00 - - - - - - - -
Delos Santos, Marilou - - - - - - - - - -
Delos Santos, Teresito Eusebio V. - - - - - - - - - -
De Pedro, Helegarde S. - - - - - - - - - -
Denila, Judith Aban - - - - - - - - - -
Derogongan, Macabinta - - - - - - - - - -
Descallar, James 2,060.00 2,060.00 - - - - - - - -
Diamante, Jessie 15,518.50 15,518.50 - - - - - - - -
Diasan, Lourdes Grace 241.00 241.00 - - - - - - - -
Diaz, Joerey A. - - - - - - - - - -
Dinawanao, Wilbert 2,060.00 2,060.00 - - - - - - - -
Dingal, Policarpio 400.00 400.00 - - - - - - - -
Dingalasan, Roberto 3,760.00 3,760.00 - - - - - - - -
Ditucalan, Alizedney - - - - - - - - - -
Docallos, Jane Javier - - - - - - - - - -
Docor, Lilian Encarnacion - - - - - - - - - -
Dolojo, Simeon - - - - - - - - - -
Dorotheo, Enrico Cabili - - - - - - - - - -
Ducol, Nordjiana - - - - - - - - - -
Dueñas, Joan Ortega 180.00 - - - - - - - - 180.00
Duma-og, Jane Clavano 2,500.00 - - - - - - 2,500.00 - -

201
 UNLIQUIDATED CASH ADVANCES FROM PREVIOUS YEARS (12/31/18) UNLIQUIDATED CASH ADVANCES CY 2018 (12/31/18)
Name of Employees BALANCE CA Granted
CA CA CA CA Granted CA Granted CA Granted CA Granted
(Accountable Officers) As of 12/31/2018 before Dec. CA Granted
Granted Granted Granted 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter
31, 2011 and 2012-2014
Dumadag, Rico - - - 2015
- 2016
- 2017
- 2018
- 2018
- 2018
- 2018
-
beyond
Dumaguin, Heine Z. - - - - - - - - - -
Dumaog, Rodrigo - - - - - - - - - -
Duran, Benjamin 5,920.00 5,920.00 - - - - - - - -
Dy, Henry Co (0.00) (0.00) - - - - - - - -
Dy, Joel 1,199.00 1,199.00 - - - - - - - -
Dy, Ma. Luninging Lagcao 1,128.02 - - - - - 1,128.02 - - -
Dy, Maricel Dagbay 8,000.00 - - - - - - - - 8,000.00
Ebardo, Francis Alain L. 6,030.00 6,030.00 - - - - - - - -
Echavez, Eusebio - - - - - - - - - -
Echavez, Sheena A. - - - - - - - - - -
Echiverri, Emily 5,000.00 5,000.00 - - - - - - - -
Edmilao, Mario 19,057.00 137.00 18,920.00 - - - - - - -
Edmilao, Micheal Zambrano - - - - - - - - - -
Edres, Anuar 7,111.00 7,111.00 - - - - - - - -
Edrozo, Nieves Eltagon 1,800.00 1,800.00
Edrozo, Rosa Baolondo - - - - - - - - - -
Eldian, Esmeralda - - - - - - - - - -
Elly Jules Bamba 50,000.00 - - - - - 50,000.00 - - -
Emborong, Mitchell 800.00 800.00 - - - - - - - -
Empeynado, Juanito Jr. - - - - - - - - - -
Empleo, Camilo Gloria 51,057.95 51,057.95 - - - - - - - -
Enanod, Jimmy 316.75 316.75 - - - - - - - -
Enanor, John Nemesis P. 480.00 480.00 - - - - - - - -
Enanoza, Delia R. (708.00) - - - - (708.00) - - - -
Encabo, Virgilio 300.00 - - - - - 300.00 - - -
Enerio, Ma. Daphney P. 5,800.00 5,800.00
Enriquez, Juritha C. - - - - - - - - - -
Enriquez, Ma. Elena Ecarma - - - - - - - - - -
Enterina, Maria Bella Cala 28,508.12 3,768.12 - 14,820.00 - 9,920.00 - - - -

202
 UNLIQUIDATED CASH ADVANCES FROM PREVIOUS YEARS (12/31/18) UNLIQUIDATED CASH ADVANCES CY 2018 (12/31/18)
Name of Employees BALANCE CA Granted
CA CA CA CA Granted CA Granted CA Granted CA Granted
(Accountable Officers) As of 12/31/2018 before Dec. CA Granted
Granted Granted Granted 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter
31, 2011 and 2012-2014
Erasquin, Juanito 488.00 488.00 - 2015
- 2016
- 2017
- 2018
- 2018
- 2018
- 2018
-
beyond
Ermac, Humberto - - - - - - - - - -
Escalon, Niña Janus 694.75 694.75 - - - - - - - -
Escalona, Al Casicas - - - - - - - - - -
Esic, Ma. Teresita Orbe 2,680.34 (0.00) (0.00) - - - - - 2,680.34 -
Espina, Reginald Claire J. - - - - - - - - - -
Esquillo, Herlito 300.00 300.00 - - - - - - - -
Estolano, Cheryl P / Pateña, Cheryl U. 3,426.55 3,426.55 - - - - - - - -
Estonilo, Pegurita O. - - - - - - - - - -
Etulle, Edilberto S. - - - - - - - - - -
Etulle, Rizalyn Apostol 0.00 0.00 - - - - - - - -
Fabro, Melbargas - - - - - - - - - -
Fajardo, Gary Clint 3,700.00 3,700.00 - - - - - - - -
Famador, Necitas Liñan - - - - - - - - - -
Fernan, Myrla - - - - - - - - - -
Fernandez, Allan II Z. - - - - - - - - - -
Fernandez,Jr, Roberto G. - - - - - - - - - -
Fernando, Mary Jellie - - - - - - - - - -
Fineza, Wilma J. - - - - - - - - - -
Flor, Jesus Augusto Cesar Gonzalez - - - - - - - - - -
Flordeliz, Darwin C. - - - - - - - - - -
Flores, Antonio - - - - - - - - - -
Flores, Marlou M. - - - - - - - - - -
Fuentes, Lynda Lorraine - - - - - - - - - -
Fuentes, Myla Q. - - - - - - - - - -
Fuentes, Robert T. 11,853.00 - - 11,853.00 - - - - - -
Gabuat, Araceli Alferez 3,600.00 - - - - - - 3,600.00 - -
Gadot, Reynante A. 4,560.00 - - - - 4,560.00 - - - -
Gaite, Eulalio G. - - - - - - - - - -
Gaite, Omar Bregente - - - - - - - - - -

203
 UNLIQUIDATED CASH ADVANCES FROM PREVIOUS YEARS (12/31/18) UNLIQUIDATED CASH ADVANCES CY 2018 (12/31/18)
Name of Employees BALANCE CA Granted
CA CA CA CA Granted CA Granted CA Granted CA Granted
(Accountable Officers) As of 12/31/2018 before Dec. CA Granted
Granted Granted Granted 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter
31, 2011 and 2012-2014
Gaje, Auxilium - - - 2015
- 2016
- 2017
- 2018
- 2018
- 2018
- 2018
-
beyond
Galan, Annette 1,661.78 - - - - - - 1,661.78 - -
Galindo, Marlene T. 25,082.00 - 17,082.00 - - 8,000.00 - - - -
Gallarde, Eufemia S. - - - - - - - - - -
Gallardo, Orlando C. 330.76 - - - - - - - 330.76 -
Gallo, Christine - - - - - - - - - -
Galorio, Merlin Tingga - - - - - - - - - -
Galorio, Moises 3,650.00 3,650.00 - - - - - - - -
Galorio, Norma Requilme - - - - - - - - - -
Gulala, Luningning Llanes - - - - - - - - - -
Galorio, Teresita Requilme - - - - - - - - - -
Galorio, Valbert H. 1,490.00 1,490.00 - - - - - - - -
Galvez, Eza Marie F. 8,000.00 8,000.00 - - - - - - - -
Galvez, Jeffrey Rufo 19,714.56 19,714.56 - - - - - - - -
Gamboa, Camilo Rufino Jr. LL. 13,150.00 - 5,150.00 - - - - - - 8,000.00
Gamolo, Agnes Javien - - - - - - - - - -
Gandamra, Jamalia - - - - - - - - - -
Ganub, Ma. Arrah Mae D. - - - - - - - - - -
Gapol, Christopher 316.75 316.75 - - - - - - - -
Garces, Juliet 3,534.00 3,534.00 - - - - - - - -
Garcia, Araceli 1,182.00 1,182.00 - - - - - - - -
Garcia, Independence Juliet Casilac - - - - - - - - - -
Garcia, Jr., Santos Ranario - - - - - - - - - -
Garcia, Virginia Mercado - - - - - - - - - -
Garciano, Lilaluz - - - - - - - - - -
Garcillano, Tomas Jr. 20,097.00 20,097.00 - - - - - - - -
Garzo, Lizanie Lumayag 1,600.00 - 1,600.00 - - - - - - -
Gellica Jr, Marcelino Ambalong - - - - - - - - - -
Geneciran, Eleonor R. 14,720.00 14,720.00
Generalao, Mary Jane AA - - - - - - - - - -

204
 UNLIQUIDATED CASH ADVANCES FROM PREVIOUS YEARS (12/31/18) UNLIQUIDATED CASH ADVANCES CY 2018 (12/31/18)
Name of Employees BALANCE CA Granted
CA CA CA CA Granted CA Granted CA Granted CA Granted
(Accountable Officers) As of 12/31/2018 before Dec. CA Granted
Granted Granted Granted 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter
31, 2011 and 2012-2014
Generalao, Pedro 63,794.00 63,794.00 - 2015
- 2016
- 2017
- 2018
- 2018
- 2018
- 2018
-
beyond
Genobaten, Delia Rivas 10,341.00 - - - - 10,341.00 - - - -
Gepaya, Kevin 2,060.00 2,060.00 - - - - - - - -
Gepte, Antonio - - - - - - - - - -

Germata, Modesto S. - - - - - - - - - -
Gerodias, Remelle Rosario - - - - - - - - - -
Gianan, Carlo Guiseppe 1,600.00 1,600.00 - - - - - - - -
Gica, Erlani 6,000.00 6,000.00 - - - - - - - -
Gillesania, Danilo 2,059.00 2,059.00 - - - - - - - -
Gillesania, Teresa 48,000.00 48,000.00 - - - - - - - -
Gimena, Ma. Elena Rodora Ardinez - - - - - - - - - -
Gimeno, Joel 522.96 522.96 - - - - - - - -
Godinez, Nelda Gelaga 11,520.00 11,520.00 - - - - - - - -
Gomez, Valeriano 694.75 694.75 - - - - - - - -
Gonzaga, Viviene Jacalan - - - - - - - - - -
Gorospe, Helarion 2,275.00 2,275.00 - - - - - - - -
Guardaquivil, Jerelyn 640.00 640.00 - - - - - - - -
Guevarra, Mario 2,674.00 2,674.00 - - - - - - - -
Guiang, Sean - - - - - - - - - -
Gumadlas, Fe - - - - - - - - - -
Gungob, Ginospheir 8,000.00 8,000.00 - - - - - - - -
Gungob, Primo 255.00 255.00 - - - - - - - -
Gutierrez Sr., Edwin M. 8,381.72 - - 8,381.72 - - - - - -
HADJI-BASHER, ABDUL
12,350.00 12,350.00 - - - - - - - -
RAHMAN M.
HADJIASIS, OLOMODIN - - - - - - - - - -
HAGANAS, JULIUS 4,909.00 - - - - - - - - 4,909.00
Haim, Charito Concepcion Bibera - - - - - - - - - -
Haim, Jonette C. - - - - - - - - - -
Halibas, Erlinda 1,062.00 1,062.00 - - - - - - - -
Halibas, Joel Serina 2,146.00 2,146.00 - - - - - - - -

205
 UNLIQUIDATED CASH ADVANCES FROM PREVIOUS YEARS (12/31/18) UNLIQUIDATED CASH ADVANCES CY 2018 (12/31/18)
Name of Employees BALANCE CA Granted
CA CA CA CA Granted CA Granted CA Granted CA Granted
(Accountable Officers) As of 12/31/2018 before Dec. CA Granted
Granted Granted Granted 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter
31, 2011 and 2012-2014
Halibas, Pacita Belagantol - - - 2015
- 2016
- 2017
- 2018
- 2018
- 2018
- 2018
-
beyond
Hamoy, George - - - - - - - - - -
Hamoy, Leonardo D. - - - - - - - - - -
Hangka, Johnson 522.96 522.96 - - - - - - - -
Hata-As, Jocelyn Aguilar - - - - - - - - - -
Herrera, Eligio Rivera 6,942.00 - 6,942.00 - - - - - - -
Holden Ian Loking - - - - - - - - - -
Hon. Ali Ombra R. Bacaraman - - - - - - - - - -
Honcada, Kris Mikko Ll. - - - - - - - - - -
Hoylar, Jesila A. - - - - - - - - - -
Huertas, Samuel 2,200.00 - - - - - - 2,200.00 - -
Hugo, Lovella G. - - - - - - - - - -
Ibrahim, Jhoria - - - - - - - - - -
Ibrahim, Monchito 11,000.00 11,000.00 - - - - - - - -
Imbader, Abubacar 15,830.00 15,830.00 - - - - - - - -
Impang, Gladys A. - -
Inanyog, Eusebio Redulla - - - - - - - - - -
Intaligando, Stephen M. - - - - - - - - - -
Israel, Sebastiana 5,780.00 5,780.00 - - - - - - - -
Jalaran, Carmelito 2,974.00 2,974.00 - - - - - - - -
Jalaran, Maylyn 506.00 506.00 - - - - - - - -
Jalrea, Felipe 7,952.00 7,952.00 - - - - - - - -
Janulgue, Raul Cajetas - - - - - - - - - -
Jaudian, Philip Kene 1,720.00 1,720.00 - - - - - - - -
Jay Densun Caytor 400.00 - - - - 400.00 - - - -
Jayson, Ramonito Batanay - - - - - - - - - -
Java, Rey Gerald D. - - - - - - - - - -
Jaylo, Josefina Sade - - - - - - - - - -
Jennifer S. Cataluna 4,090.00 - 4,090.00 - - - - - - -
Jimenez, Jocelyn Urbano (1,010.00) - (887.25) (122.75) - - - - - -

206
 UNLIQUIDATED CASH ADVANCES FROM PREVIOUS YEARS (12/31/18) UNLIQUIDATED CASH ADVANCES CY 2018 (12/31/18)
Name of Employees BALANCE CA Granted
CA CA CA CA Granted CA Granted CA Granted CA Granted
(Accountable Officers) As of 12/31/2018 before Dec. CA Granted
Granted Granted Granted 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter
31, 2011 and 2012-2014
Jimenez, Nonelo 2,537.00 2,537.00 - 2015
- 2016
- 2017
- 2018
- 2018
- 2018
- 2018
-
beyond
Juevesano, Emedina - - - - - - - - - -
Juliet P. Lynham - - - - - - - - - -
Jimeno-Dajao, Fe B. - - - - - - - - - -
Jumalon, Marina Padillo (2,037.16) - - 0.00 (2,037.16) - - - - -
Jumawan, Johnny Galorio - - - - - - - - - -
Jungao, Eric Michael (145.00) - - (145.00) - - - - - -
Jungao, Libertato Angus - - - - - - - - - -
Junsan, Virginia Pialan 29,386.00 - 11,670.00 17,716.00 - - - - - -
Junsay, Cherie May B. 480.00 480.00 - - - - - - - -
Juntilla, Lorna L. - - - - - - - - - -
Jutba, Michael 2,060.00 2,060.00 - - - - - - - -
Kaning, Cherlie Pines 0.08 - - 0.08 - - - - - -
Labadisos, Renebel 480.00 480.00 - - - - - - - -
Laborte, Rosita Sumalinog 4,420.00 - 4,420.00 - - - - - - -
Labrador, Reynaldo 316.75 316.75 - - - - - - - -
Lacia, Joel Ferolin - - - - - - - - - -
Lacia, Ma. Luisa Zalsos - - - - - - - - - -
Lacsi, Joselendro E. 747.00 747.00 - - - - - - - -
Lacuna, Keith Robb - - - - - - - - - -
Ladaga, Luzviminda - - - - - - - - - -
Lagaras, Maricel 10,490.00 10,490.00 - - - - - - - -
Lagare, Emmanuel - - - - - - - - - -
Lagcao, Shalimar Permites 7,700.00 - 5,725.00 1,975.00 - - - - - -
Lagos, Maricar - - - - - - - - - -
Lagura, Evan Pangasian - - - - - - - - - -
Lamberang, Rodel L. 1,355.00 - - 1,355.00 - - - - - -
Landicho, Luzminda A. - - - - - - - - - -
Landong, Benjamin - - - - - - - - - -
Lao, Ina Kristine D. - - - - - - - - - -

207
 UNLIQUIDATED CASH ADVANCES FROM PREVIOUS YEARS (12/31/18) UNLIQUIDATED CASH ADVANCES CY 2018 (12/31/18)
Name of Employees BALANCE CA Granted
CA CA CA CA Granted CA Granted CA Granted CA Granted
(Accountable Officers) As of 12/31/2018 before Dec. CA Granted
Granted Granted Granted 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter
31, 2011 and 2012-2014
Lao, Maria Narita - - - 2015
- 2016
- 2017
- 2018
- 2018
- 2018
- 2018
-
beyond
Laranio, Juanito 7,900.00 7,900.00 - - - - - - - -
Larrazabal, Maida 13,288.00 13,288.00 - - - - - - - -
Larrazabal, Nalita 142.00 142.00 - - - - - - - -
Larrazabal, Olga 1,300.00 1,300.00 - - - - - - - -
Larrazabal, Simplicio, Jr. - - - - - - - - - -
Lasmarias, Emma Escol - - - - - - - - - -
Lasmarias, Vincent Hilario - - - - - - - - - -
Laspiñas, Mark Guille - - - - - - - - - -
Lastima, Joel 354.00 354.00 - - - - - - - -
Laude, Leonor P. 20,155.00 - - - - - - - - 20,155.00
Lauma, Efren - - - - - - - - - -
Laurete, Nilo - - - - - - - - - -
Lausa, Ruth Cuevas (178.90) - - (178.90) - - - - - -
Layasan, Josephine Tariga - - - - - - - - - -
Layatan, Adacul T. 15,830.00 15,830.00 - - - - - - - -
Layatan, Bobby 15,830.00 15,830.00 - - - - - - - -
Layos, Celso 7,863.00 7,863.00 - - - - - - - -
Lebumfacil, Joy E. - - - - - - - - - -
Legaspi, Veronica Earle D. 460.00 - 460.00 - - - - - - -
Leyson, Margie N. - - - - - - - - - -
Licayan, Perla - - - - - - - - - -
Ligue, Quirino - - - - - - - - - -
Lim, Belinda Cu 16,489.36 16,489.36 - - - - - - - -
Lim, David Warren 6,407.20 - 6,407.20 - - - - - - -
Limpangog, Allan 10,581.00 10,581.00 - - - - - - - -
Liquit, Estrella Calunod - - - - - - - - - -
Llanes, Cecilia S. 0.02 - 0.02 - - - - - - -
Llanes, Erlinda Leyva - - - - - - - - - -
Llanes, Sonia Arañas 1,502.11 - - - - - - - - 1,502.11

208
 UNLIQUIDATED CASH ADVANCES FROM PREVIOUS YEARS (12/31/18) UNLIQUIDATED CASH ADVANCES CY 2018 (12/31/18)
Name of Employees BALANCE CA Granted
CA CA CA CA Granted CA Granted CA Granted CA Granted
(Accountable Officers) As of 12/31/2018 before Dec. CA Granted
Granted Granted Granted 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter
31, 2011 and 2012-2014
Llanes, Teddie Yañez 2,920.00 2,920.00 - 2015
- 2016
- 2017
- 2018
- 2018
- 2018
- 2018
-
beyond
Llauder, Antonieta A. (250.00) - (250.00) - - - - - - -
Llauder, Estrella Nisnisan - - - - - - - - - -
Lloren, Gildardo Apit 60.00 - - - 60.00 - - - - -
Lluch, Anna Liza F. 1,309.44 - - - - 1,309.44 - - - -
Lluch, Joe Michael F. - - - - - - - - - -
Lluch, Madelyn 3,106.50 3,106.50 - - - - - - - -
Lluch, Ma. Theresa 7,500.00 7,500.00 - - - - - - - -
Lluch, Jr, Pacificador Maneja 0.00 0.00 - - - - - - - -
Lluch, Nicholas Jose Halibas - - - - - - - - - -
Lluch, Victor 3,000.00 3,000.00 - - - - - - - -
Lluisma, Leonida Pialago - - - - - - - - - -
Lluisma, Ramil Jamero - - - - - - - - - -
Loa, Lolita Rabe - - - - - - - - - -
Loayon, Aida Feril - - - - - - - - - -
Lomocso, Courseline C. - - - - - - - - - -
Longakit, Glenmoore Fortich (0.60) - - 0.00 - (0.60) - - - -
Loyao, Ernesto A. 4,432.32 4,432.32 - - - - - - - -
Lozano, Annabelle N. 10,061.00 10,061.00 - - - - - - - -
Lozano, Robert Badelles 8,885.00 8,885.00 - - - - - - - -
Lubguban, Bernie - - - - - - - - - -
Lubguban, Clark 8,000.00 8,000.00 - - - - - - - -
Lucasan, Lorenzo 200.00 200.00 - - - - - - - -
Lueong, Annaliza - - - - - - - - - -
Lugod, Ma. Purisima Socobos - - - - - - - - - -
Lumahang, Jessie 3,442.00 3,442.00 - - - - - - - -
Lumain, Luisita -Fernan - - - - - - - - - -
Lumain, Salvacion Soldivillo - - - - - - - - - -
Lumapas, Leonard 2,060.00 2,060.00 - - - - - - - -
Lumapguid, Julius F. - - - - - - - - - -

209
 UNLIQUIDATED CASH ADVANCES FROM PREVIOUS YEARS (12/31/18) UNLIQUIDATED CASH ADVANCES CY 2018 (12/31/18)
Name of Employees BALANCE CA Granted
CA CA CA CA Granted CA Granted CA Granted CA Granted
(Accountable Officers) As of 12/31/2018 before Dec. CA Granted
Granted Granted Granted 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter
31, 2011 and 2012-2014
Lusing, Artemio M. 643.00 - 643.00 2015
- 2016
- 2017
- 2018
- 2018
- 2018
- 2018
-
beyond
Lusing, Emily Bacalso 3,746.00 - 3,746.00 - - - - - - -
Lustria, Lorna C. 27,653.00 - - 27,653.00 - - - - - -
Maagad, Jonathan H. 5,000.00 5,000.00 - - - - - - - -
Maata, Edell Dagasohan - - - - - - - - - -
Mabanta, Josefina Buenaflor - - - - - - - - - -
Maborong, Edgar 1,809.00 1,809.00 - - - - - - - -
Macabugto, Mary Jean Elman 16,367.50 16,367.50 - - - - - - - -
Macadaag, Arcede - - - - - - - - - -
Macalabo, Virginia P - - - - - - - - - -
Macaling, Larry Uy - - - - - - - - - -
Macapagal Jr., Lamberto S. - - - - - - - - - -
Macapil, Lito Umel - - - - - - - - - -
Macaraeg, Kristian Oliver C. - - - - - - - - - -
Macarandang, Deen Asliah - - - - - - - - - -
Macasieb, Maria Isabel - - - - - - - - - -
Madjus, Heintze B. 6,472.56 6,472.56 - - - - - - - -
Magangcong, Amersab L. - - - - - - - - - -
Magaro, Nanchita F. - - - - - - - - - -
Magaro, Noel Tabuco - - - - - - - - - -
Magaro, Riza Jane - - - - - - - - - -
Magdali, Ryan 8,000.00 8,000.00 - - - - - - - -
Magayo-Ong, Zaldy Gonzaga - - - - - - - - - -
Maghanoy, Ma. Girlie Marchan 915.00 - - - - - - 915.00 - -
Maghanoy, Priscilla Echavez - - - - - - - - - -
Maghinay, Gloria T. - - - - - - - - - -
Maglasang, Althea Marie Actub - - - - - - - - - -
Maglasang, Demosthenes Sr. P. 7,107.70 7,107.70 - - - - - - - -
Maglasang, Josephine Q. - - - - - - - - - -
Maglinao, Elmer C. - - - - - - - - - -

210
 UNLIQUIDATED CASH ADVANCES FROM PREVIOUS YEARS (12/31/18) UNLIQUIDATED CASH ADVANCES CY 2018 (12/31/18)
Name of Employees BALANCE CA Granted
CA CA CA CA Granted CA Granted CA Granted CA Granted
(Accountable Officers) As of 12/31/2018 before Dec. CA Granted
Granted Granted Granted 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter
31, 2011 and 2012-2014
Maglinao, Orlando Migriño - - - 2015
- 2016
- 2017
- 2018
- 2018
- 2018
- 2018
-
beyond
Maglinte, Elizabeth Bubuli 95,462.52 37,318.59 6,001.93 440.00 30,104.00 21,598.00 - - - -
Magnaye, Carmen Padro - - - - - - - - - -
Magumpara, Adorry 5,390.00 5,390.00 - - - - - - - -
Magumpara , Al Murphy - - - - - - - - - -
Magumpara, Jocelyn Perez 16,171.80 - 271.80 (950.00) - 16,850.00 - - - -
Magumpara, Lourdjean - - - - - - - - - -
Mahinay, Dorothy AA - - - - - - - - - -
Mahinay, Milagros N. - - - - - - - - - -
Maingat, Agnes 1,255.24 - - 1,038.88 216.36 - - - - -
Maingat, Carlos 431.20 - 431.20 - - - - - - -
Malacas, Alice - - - - - - - - - -
Malanog, Luzbella Solidum - - - - - - - - - -
Malazarte, Allan Bontilao - - - - - - - - - -
Mallari, Irna Nadayag 100.00 - - 100.00 - - - - - -
Malolot, Eduardo Paglinawan - - - - - - - - - -
Mamacang, Rosalima Adlawan - - - - - - - - - -
Mamadaya, Sittie Insanah M. - - - - - - - - - -
Mamhot, Maria Felma M. 40.00 - - - 40.00 - - - - -
Maminta, Ayaondato 46,231.00 46,231.00 - - - - - - - -
Maminta, Felix 1,868.00 1,868.00 - - - - - - - -
Mamugay, Kristel Anne - - - - - - - - - -
Mamutuk, Jamel T. 0.00 - 0.00 - - - - - - -
Manaloto, Lynie Z. - - - - - - - - - -
Manaloto, Virginia B. 0.00 0.00 - - - - - - - -
Manangga, Rocon P. - - - - - - - - - -
Manarpaac, Glenn M.D - - - - - - - - - -
Manaya, Reneboy 331.75 331.75 - - - - - - - -
Mancia, Victorio - - - - - - - - - -
Manga, Elizabeth - - - - - - - - - -

211
 UNLIQUIDATED CASH ADVANCES FROM PREVIOUS YEARS (12/31/18) UNLIQUIDATED CASH ADVANCES CY 2018 (12/31/18)
Name of Employees BALANCE CA Granted
CA CA CA CA Granted CA Granted CA Granted CA Granted
(Accountable Officers) As of 12/31/2018 before Dec. CA Granted
Granted Granted Granted 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter
31, 2011 and 2012-2014
Mangigo, Rene 8,000.00 8,000.00 - 2015
- 2016
- 2017
- 2018
- 2018
- 2018
- 2018
-
beyond
Mangotara, Mamindiara 1,125.00 1,125.00 - - - - - - - -
Mangubat, Georgitta 6,826.55 - 3,306.55 3,520.00 - - - - - -
Manlangit, Marven F. 480.00 480.00 - - - - - - - -
Manloloyo, Charise E. 547.00 547.00 - - - - - - - -
Manlunas, Edgar - - - - - - - - - -
Manos, Pedrito 255.00 255.00 - - - - - - - -
Mansumayan, Amando O. 8,626.72 245.00 - 8,381.72 - - - - - -
MANTOS, PEREGRINA LAMAYO 0.00 0.00 - - - - - - - -
Manuel, Marvin R. - - - - - - - - - -
Manugas, Virginia 1,682.00 1,682.00 - - - - - - - -
Mariano, Anthony Barimbao 13,775.42 - 4,675.42 9,100.00 - - - - - -
Marilou D. Asjali - - - - - - - - - -
Mariquit, Benjamin A. 2,920.00 - - - - - - - 2,920.00 -
Mariquit, Rolano 28,806.95 28,806.95 - - - - - - - -
Martin, Blesilda Engracia (525.50) - - - - (525.50) - - - -
Martin, Emeterio - - - - - - - - - -
Martinez, Daisy Villamor - - - - - - - - - -
Martinez, Girlie Jumawan - - - - - - - - - -
Martinez, Hilario - - - - - - - - - -
Martinez, Miguel 2,058.00 2,058.00 - - - - - - - -
Maruhom, Abdullah A. - - - - - - - - - -
Maryvic M. Tabuelog 4,090.00 - 4,090.00 - - - - - - -
Marzo, Ruderic Caet - - - - - - - - - -
Mascariñas, Maria Pura Cabili 17,500.00 - - - - - 17,500.00 - - -
Mata, Lorna Mercedita Umbay 776.64 - - - - - - - 776.64 -
Matugas, Quinniet T. - - - - - - - - - -
Maybituin, Cornelio Jr. - - - - - - - - - -
Maybituin, Jeselda Sisi 14,380.89 10,670.96 3,709.93 - - - - - - -
Maybituin, Louela Se-it 51,790.80 - - - - 35,978.84 15,811.96 - - -

212
 UNLIQUIDATED CASH ADVANCES FROM PREVIOUS YEARS (12/31/18) UNLIQUIDATED CASH ADVANCES CY 2018 (12/31/18)
Name of Employees BALANCE CA Granted
CA CA CA CA Granted CA Granted CA Granted CA Granted
(Accountable Officers) As of 12/31/2018 before Dec. CA Granted
Granted Granted Granted 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter
31, 2011 and 2012-2014
Medrano, Beverly Largo - - - 2015
- 2016
- 2017
- 2018
- 2018
- 2018
- 2018
-
beyond
Medrano, Robert T. - - - - - - - - - -
Mehino, Helen - - - - - - - - - -
Mehino, Alfredo Jr. - - - - - - - - - -
Mejares, Charissa - - - - - - - - - -
Mejia, Antonio Chan - - - - - - - - - -
Menchavez, Chona Socorio Monsanto - - - - - - - - - -
Meneses, Arman Orellano - - - - - - - - - -
Mercado, Jenelyn - - - - - - - - - -
Mercado, Marcely Badiang - - - - - - - - - -
Mesa, Hannie L. 480.00 480.00 - - - - - - - -
Metillo, Beatrice Navidad - 300.00 (300.00) - - - - - - -
Miaco, Jerney 2,060.00 2,060.00 - - - - - - - -
Millang, Rizza 562.25 562.25 - - - - - - - -
Mimbisa, Jr, Ali Mangadang 20,280.00 (0.00) - - - - - - - 20,280.00
Mingo, Donald - - - - - - - - - -
Mirasol, Virginia Romero 0.00 0.00 - - - - - - - -
Miquiabas, Cecil M. - - - - - - - - - -
Miquiabas, Dories 1,200.00 - 1,200.00 - - - - - - -
Mislang, Reagan Fernandez - - - - - - - - - -
Mitmug, Rasul - - - - - - - - - -
Molo, Octavius Juarez 10,220.00 - - 10,220.00 - - - - - -
Monceda, Elvie 847.00 - - - - 847.00 - - - -
Monreal, Genesis 316.75 316.75 - - - - - - - -
Monte De Ramos Peregrino B. 5,747.00 - - (0.00) - - - - 5,747.00 -
Montecillo, Orson Jose 1,476.00 1,476.00 - - - - - - - -
Monterola, April - - - - - - - - - -
Monterona, Salvador 5,122.00 5,122.00 - - - - - - - -
Montiadora, Rowena - - - - - - - - - -
Montomo, Marivic - - - - - - - - - -

213
 UNLIQUIDATED CASH ADVANCES FROM PREVIOUS YEARS (12/31/18) UNLIQUIDATED CASH ADVANCES CY 2018 (12/31/18)
Name of Employees BALANCE CA Granted
CA CA CA CA Granted CA Granted CA Granted CA Granted
(Accountable Officers) As of 12/31/2018 before Dec. CA Granted
Granted Granted Granted 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter
31, 2011 and 2012-2014
Morales, Chres 205.00 205.00 - 2015
- 2016
- 2017
- 2018
- 2018
- 2018
- 2018
-
beyond
Morales, Judith Logroño - - - - - - - - - -
Mosot, Nathan Kim A. - - - - - - - - - -
Muñasque, Raidah M. - (1,976.00) 1,040.00 936.00 - - - - - -
Muñez, Miguel - - - - - - - - - -
Nabua, Romeo 289,937.20 289,937.20 - - - - - - - -
Nacalaban, Vilma Silao (0.00) (0.00) - - - - - - - -
Nadayag, Helen Eren (737.02) (6,725.02) - 5,988.00 - - - - - -
Nadayag, Mignon Hilvano - - - - - - - - - -
Nadayag, Rodolfo Manuel - - - - - - - - - -
Nadorra, Alvin E. - - - - - - - - - -
Namaspacan, Prescilla 482.00 482.00 - - - - - - - -
Natingga, Henelyn 300.00 300.00 - - - - - - - -
Nato, Sainoding 15,830.00 15,830.00 - - - - - - - -
Nato, Tony T. 24,211.72 15,830.00 - 8,381.72 - - - - - -
Navalta, Crispin 8,382.00 8,382.00 - - - - - - - -
Navarro, Jan Michael L. 2,454.88 - - - - - - 2,454.88 - -
Navarro, Sarha Mae 2,060.00 2,060.00 - - - - - - - -
Neri, Catherine D. - - - - - - - - - -
Neri, Josie E. 1,720.00 1,720.00 - - - - - - - -
Neri, Rolando 307.00 307.00 - - - - - - - -
Neri, Yolanda Cabaltiera 800.00 - - 800.00 - - - - - -
Niez, Wenifredo - - - - - - - - - -
Nisnisan, Melvin 375.00 375.00 - - - - - - - -
Noel, Al D. 12,281.00 12,281.00 - - - - - - - -
Noel, Pat Dejano 9,528.88 - 9,320.00 208.88 - - - - - -
Nolasco, Andrew Zamora 1,520.00 (0.00) - - - - - - - 1,520.00
Nolasco, Virginia Origines (0.60) - - - - - - - (0.60) -
Nuenay, Catherine - - - - - - - - - -
Nuevas, Kristine M. - - - - - - - - - -

214
 UNLIQUIDATED CASH ADVANCES FROM PREVIOUS YEARS (12/31/18) UNLIQUIDATED CASH ADVANCES CY 2018 (12/31/18)
Name of Employees BALANCE CA Granted
CA CA CA CA Granted CA Granted CA Granted CA Granted
(Accountable Officers) As of 12/31/2018 before Dec. CA Granted
Granted Granted Granted 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter
31, 2011 and 2012-2014
Oanes, Evelia Sumile 18,300.00 - 200.00 2015
- 2016
- 2017
18,100.00 2018
- 2018
- 2018
- 2018
-
beyond
Obach, Antoniette 10,970.00 - - - (70.00) - - - - 11,040.00
Obach, Renato - - - - - - - - - -
Obach, Rey G. - - - - - - - - - -
Obach, Venus Ann C. - -
Obial, Usafeno F. - - - - - - - - - -
Obregon, Eliezor N. - - - - - - - - - -
Ocaña, Rodel - - - - - - - - - -
Ochavillo, Henrietta Cainglet - - - - - - - - - -
Ocoy, Rodulfo F. 2,253.00 2,253.00 - - - - - - - -
Ogahayon, Jessie Dayao 5,520.00 - 5,520.00 - - - - - - -
Olado, Donna Belle Garcia - - - - - - - - - -
Oledan, Emelda Yator - - - - - - - - - -
Olegario, Joven - - - - - - - - - -
Oliverio,Jr, Eustiquio Tan - - - - - - - - - -
Oliveros, Ma. Estelita R. 17.20 - 17.20 - - - - - - -
Oller, Norberto 10,490.00 10,490.00 - - - - - - - -
Olowa, Solaiman Saliman - - - - - - - - - -
Omisol, Mylvin I. - - - - - - - - - -
Omblero, Arvilyn (860.00) - - - (860.00) - - - - -
Omlero, Ma. Elena 7,624.00 7,624.00 - - - - - - - -
Omlero, Ma. Rhodora Dumaguin 1,357.44 - - - - 1,357.44 - - - -
Ompoc, Marivic D. 18,100.00 - - - - 18,100.00 - - - -
Oñasa, Mary Ann 136.00 - - - - 136.00 - - - -
Ong, Claudio - - - - - - - - - -
Ongpoy, Fernando Pamisa 0.00 0.00 - - - - - - - -
Onque, Nilda Potutan 18,100.00 - - - - 18,100.00 - - - -
Opema, Milagros - - - - - - - - - -
Openiano, Joe Pete L. - - - - - - - - - -
Openiano, Roy L (0.10) - - (0.10) - - - - - -

215
 UNLIQUIDATED CASH ADVANCES FROM PREVIOUS YEARS (12/31/18) UNLIQUIDATED CASH ADVANCES CY 2018 (12/31/18)
Name of Employees BALANCE CA Granted
CA CA CA CA Granted CA Granted CA Granted CA Granted
(Accountable Officers) As of 12/31/2018 before Dec. CA Granted
Granted Granted Granted 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter
31, 2011 and 2012-2014
Opon, Albert L. - - - 2015
- 2016
- 2017
- 2018
- 2018
- 2018
- 2018
-
beyond
Oracion, Aloha Baoc 7,933.72 - - 7,933.72 - - - - - -
Orbe, Alma - - - - - - - - - -
Orbe, Artemio 1,055.00 1,055.00 - - - - - - - -
Orbe, Christine Milagros Alfeche 0.00 - - 0.00 - - - - - -
Orbe, Fe Salvacion Timonera 1,251.76 - - - - - - - - 1,251.76
Orejana, Silvestre - - - - - - - - - -
Orquillas, Geraldine M. 1,434.64 - - 1,434.64 - - - - - -
Oslon, Jessie 3,000.00 3,000.00 - - - - - - - -
Osmeña, Romelo - - - - - - - - - -
Oyao, Lorena Reuyan - - - - - - - - - -
Oyo-a, Jose Desiderio Doydoy 7,335.00 - (85.00) - 7,420.00 - - - - -
Pabroquiz, Analie O. (120.00) - - - - - - - (120.00) -
Pacana, Alfredo - - - - - - - - - -
Pacaña, Anthony - - - - - - - - - -
Pacaña, Bernard Yap - - - - - - - - - -
Pacaña, Emeliana Pansacala - - - - - - - - - -
Pacasum, Mylene 3,547.00 3,547.00 - - - - - - - -
Pacilan, Desiree - - - - - - - - - -
Paclipan, Ruel 12,870.00 12,870.00 - - - - - - - -
Padayogdog, Annie 1,960.00 1,960.00 - - - - - - - -
Padilla, Arthur Lluch 67,098.00 - 20,150.00 240.00 5,700.00 41,008.00 - - - -
Padilla, Renefe - - - - - - - - - -
Padinit, Arnel Renante Alinsub (626.00) - - (970.00) - - - - 344.00 -
Padro, Ma. Veronica Juliata 2,920.00 - - - - - - - 2,920.00 -
Pagalan, Ma. Sandra Gamon 6,614.00 6,614.00 - - - - - - - -
Pagaling, Elizario 1,100.00 1,100.00 - - - - - - - -
Pagaling, Judy Puerto del - - - - - - - - - -
Pagara, Pia Kris G. 18,100.00 - - - - 18,100.00 - - - -
Pagarigan, Johnmer M. 4,079.00 - 4,079.00 - - - - - - -

216
 UNLIQUIDATED CASH ADVANCES FROM PREVIOUS YEARS (12/31/18) UNLIQUIDATED CASH ADVANCES CY 2018 (12/31/18)
Name of Employees BALANCE CA Granted
CA CA CA CA Granted CA Granted CA Granted CA Granted
(Accountable Officers) As of 12/31/2018 before Dec. CA Granted
Granted Granted Granted 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter
31, 2011 and 2012-2014
Pagdilao, Estrella - - - 2015
- 2016
- 2017
- 2018
- 2018
- 2018
- 2018
-
beyond
Pagente, Teddy 26,200.00 - - - - - - - - 26,200.00
Pagsidan, Dianalan - - - - - - - - - -
Paguio, Gerardo, Jr. - - - - - - - - - -
Paguio, Gerardo, Sr. - - - - - - - - - -
Pairat, Samson Surlatan - - - - - - - - - -
Pajam, Jose L. 0.00 0.00 - - - - - - - -
Palafox, Bernard 27,793.52 27,793.52 - - - - - - - -
Palao, Nelia F. - - - - - - - - - -
Paler, Rebecca Valderama 0.00 0.00 - - - - - - - -
Pamanay, Johnny S. - - - - - - - - - -
Pancito, Agnes - - - - - - - - - -
Pandapatan, Tamano 330.00 330.00 - - - - - - - -
Pangan, Karen Gay AA - - - - - - - - - -
Pangca, Emelia Aranzado - - - - - - - - - -
Panuncial, Rosella Q. - - - - - - - - - -
Pantoja, Jose - - - - - - - - - -
Paquingan, Arnold 522.96 522.96 - - - - - - - -
Paragoso, Hospicio A. - - - - - - - - - -
Paran, Melody R. - -
Parangan, Leonardo Reuel Alava - - - - - - - - - -
Pardillo, Jonathan C. 1,280.00 - - - - 1,280.00 - - - -
Pardillo, Petronillo (143.00) - - - - - - (143.00) - -
Partulan, Beverlyn A. - - - - - - - - - -
Pasco Lydia Vega - - - - - - - - - -
Pasino, Susan D. - - - - - - - - - -
Pateña, Cheryl U. / Estolano, Cheryl
23,976.00 14,936.00 9,040.00 - - - - - - -
P.
Paterno, Danilo - - - - - - - - - -
Paterno, Melchorie 13,786.00 13,786.00 - - - - - - - -
Paterno, Melvin Jr. - - - - - - - - - -

217
 UNLIQUIDATED CASH ADVANCES FROM PREVIOUS YEARS (12/31/18) UNLIQUIDATED CASH ADVANCES CY 2018 (12/31/18)
Name of Employees BALANCE CA Granted
CA CA CA CA Granted CA Granted CA Granted CA Granted
(Accountable Officers) As of 12/31/2018 before Dec. CA Granted
Granted Granted Granted 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter
31, 2011 and 2012-2014
Paterno, Merlinda Sipalay 6,022.28 - - 2015
0.00 2016
- 2017
- 2018
- 2018
- 2018
6,022.28 2018
-
beyond
Paterno, Nerissa Pestolante 49,226.16 49,226.16 - - - - - - - -
Paye, Leila 570.00 570.00 - - - - - - - -
Pechardo, Visitacion Corpuz - - - - - - - - - -
Peloramas, Desiree Tinoy (500.00) - - - - - (500.00) - - -
Peñaflor, Maurino 1,520.00 1,520.00 - - - - - - - -
Penoliad, Christine A. 480.00 480.00 - - - - - - - -
Pepito, Edmar 640.00 640.00 - - - - - - - -
Perez, Nelson Llanes 2,100.00 - - 2,100.00 - - - - - -
Perfecto, Jov 18,969.00 - 16,169.00 2,800.00 - - - - - -
Perfecto, Jul Laude - (299.50) 299.50 - - - - - - -
Pernitez Il, Ramon Moshe U. - - - - - - - - - -
Pestolante, Roel - - - - - - - - - -
Pia, Viloleta Velasco - - - - - - - - - -
Piansay, Voltaire Joseph R. 20,661.01 - - - - 12,029.13 8,631.88 - - -
Pilapil, Joey - - - - - - - - - -
Pilar, Ferdinand Jr. 140.40 140.40 - - - - - - - -
Pinzon, Jeremy - - - - - - - - - -
Pirante, Philippe Lapasigue 20,950.00 (300.00) 18,450.00 2,800.00 - - - - - -
Plando, Demosthenes (0.00) - - - - 0.20 - (0.20) - -
Pobadora, Cecilia Gutierrez - - - - - - - - - -
Polea, John Roman - - - - - - - - - -
Poliscas, Chris Rey Aa 2,000.00 - - - - 2,000.00 - - - -
Pormento, Lee 2,060.00 2,060.00 - - - - - - - -
Postrano, Charisse C. 480.00 480.00 - - - - - - - -
Prete, Dominic 7,651.00 7,651.00 - - - - - - - -
Pumicpic, Rodel - - - - - - - - - -
Pundogar, Amir 6,350.00 6,350.00 - - - - - - - -
Pundura, Vicente - - - - - - - - - -
Quano, Sittie C. - - - - - - - - - -

218
 UNLIQUIDATED CASH ADVANCES FROM PREVIOUS YEARS (12/31/18) UNLIQUIDATED CASH ADVANCES CY 2018 (12/31/18)
Name of Employees BALANCE CA Granted
CA CA CA CA Granted CA Granted CA Granted CA Granted
(Accountable Officers) As of 12/31/2018 before Dec. CA Granted
Granted Granted Granted 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter
31, 2011 and 2012-2014
Quicoy, Euness Anne B. 480.00 480.00 - 2015
- 2016
- 2017
- 2018
- 2018
- 2018
- 2018
-
beyond
Quidlat, Honey 17.00 17.00 - - - - - - - -
Quidlat, Luisa Elliot - (3,712.50) 3,712.50 - - - - - - -
Quijano, Hannah 6,680.00 6,680.00 - - - - - - - -
Quijano, Thomas Dean 21,628.00 21,628.00 - - - - - - - -
Quijoy, Glen 18,319.00 6,976.00 - 11,343.00 - - - - - -
Quimco, Vermin 500.00 500.00 - - - - - - - -
Quimno, Melvin - - - - - - - - - -
Quina, Sim - - - - - - - - - -
Quinaquin, Virgilio 214.00 214.00 - - - - - - - -
Quindo, Juliet - - - - - - - - - -
Quinto, Alberto P. - Rtc-2 14,320.00 - - 14,320.00 - - - - - -
Quiñones, Leonor - - - - - - - - - -
Quitos, Evangeline L. - - - - - - - - - -
Quitos, Katherine Xyra L. 99.99 - - - - - - - - 99.99
Rada, Ramche - - - - - - - - - -
Rafanan, Joselito 300.00 300.00 - - - - - - - -
Ramio, Neil Felipe 540.00 540.00 - - - - - - - -
Ramiro, Rubio Sebua - - - - - - - - - -
Ramos, Nestor Manalo 10,010.00 10,010.00 - - - - - - - -
Ramos, Bernardo 1,520.00 1,520.00 - - - - - - - -
Ramos, James T. - - - - - - - - - -
Ramos, Jr., John Talaroc 1,400.00 - - 1,400.00 - - - - - -
Ramos, Merlyne Nadorra - - - - - - - - - -
Ramos, Norma Narvasa - - - - - - - - - -
Ramos, Salvacion Pagarigan - - - - - - - - - -
Ramos, Sophia Cabusas - - - - - - - - - -
Rana, Emilio T. (0.00) - (0.00) - - - - - - -
Raterta, Alejandro, Jr. - - - - - - - - - -
Ratunil, Cipriano 9,500.00 9,500.00 - - - - - - - -

219
 UNLIQUIDATED CASH ADVANCES FROM PREVIOUS YEARS (12/31/18) UNLIQUIDATED CASH ADVANCES CY 2018 (12/31/18)
Name of Employees BALANCE CA Granted
CA CA CA CA Granted CA Granted CA Granted CA Granted
(Accountable Officers) As of 12/31/2018 before Dec. CA Granted
Granted Granted Granted 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter
31, 2011 and 2012-2014
Ratunil, Maximo 23,726.00 23,726.00 - 2015
- 2016
- 2017
- 2018
- 2018
- 2018
- 2018
-
beyond
Raude, Cesar - - - - - - - - - -
Ravacio, Michelle Ma. Cecilia 4,300.00 - 0.00 - - 4,300.00 - - - -
Razo, Lilibeth Yurong 4,989.00 0.00 0.00 - - - - - - 4,989.00
Regencia, Charmaine J. - - - - - - - - - -
Rentillosa, Rey Alejandro - - - - - - - - - -
Rentoy, Angelo - - - - - - - - - -
Responte, Felix, Jr. 164.70 164.70 - - - - - - - -
Restauro, Lourdes N - - - - - - - - - -
Resulga, Mary Jane - - - - - - - - - -
Retes, Andres 1,320.00 1,320.00 - - - - - - - -
Reuyan, Eric 6,020.00 - - 6,020.00 - - - - - -
Reuyan, Jaime Abellana - - - - - - - - - -
Reyes, Jericho Jemuel M. - - - - - - - - - -
Reyes, Ma. Asuncion Medrano 6,700.12 (0.00) - 6,700.12 - - - - - -
Reyes, Ramir P. - - - - - - - - - -
Ricaplaza, George Esatam - - - - - - - - - -
Ricardo Zosa Iii - - - - - - - - - -
Rios, Nora Cañete 3,600.00 - - - - - - 3,600.00 - -
Rivera, Conchita Vicente 482.00 - - - - 482.00 - - - -
Rizarri, Eva Crisanta 19,300.00 19,300.00 - - - - - - - -
Roa, Sylvia S. - - - - - - - - - -
Rodrigo, Mila Aves - - - - - - - - - -
Rodriguez, Marlito 40,697.60 40,697.60 - - - - - - - -
Romero, Lominog - - - - - - - - - -
Romero. Isabelita - - - - - - - - - -
Rondez, Alejandro - - - - - - - - - -
Rondez, Maribeth Edmilao 7,369.56 - - - - 1,371.68 5,997.88 - - -
Roque, Michelle Aa. - - - - - - - - - -
Roque, Reynaldo Lagcao - - - - - - - - - -

220
 UNLIQUIDATED CASH ADVANCES FROM PREVIOUS YEARS (12/31/18) UNLIQUIDATED CASH ADVANCES CY 2018 (12/31/18)
Name of Employees BALANCE CA Granted
CA CA CA CA Granted CA Granted CA Granted CA Granted
(Accountable Officers) As of 12/31/2018 before Dec. CA Granted
Granted Granted Granted 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter
31, 2011 and 2012-2014
Rosales, Jr, Jesus 4,657.00 - - 2015
- 2016
- 2017
- 2018
- 2018
- 2018
- 2018
4,657.00
beyond
Rosales, Josephine Goc-Ong 3,835.00 - - - - - - - - 3,835.00
Rosario, Rene Del 6,980.00 6,980.00 - - - - - - - -
Rosero, Sylvia 12,494.76 - - 12,494.76 - - - - - -
Rotor, Homer B. - - - - - - - - - -
Rovira, Voltaire Imperial 296,087.32 - - - 180,117.74 77,070.43 38,899.15 - - -
Rudy S. Fajardo 4,200.00 - - - - - - - 4,200.00 -
Ruelo, Earl (115.00) - (568.05) 453.05 - - - - - -
Rustico Y. Jerusalem - - - - - - - - - -
Roxas, Joylinda - - - - - - - - - -
Ruiz, Chonilo Ochotorena - - - - - - - - - -
Ryan A. Ga-As - - - - - - - - - -
Sabadoquia, Lani 16,863.00 12,000.00 - - - 4,863.00 - - - -
Sabaduquia, Leah Echavez - - - - - - - - - -
Sabayan, Raymund 7,850.00 7,850.00 - - - - - - - -
Sabayle, Pedro Oblenda 7,709.72 - - 7,709.72 - - - - - -
Sabdani, Virgie Caballero - - - - - - - - - -
Sabilla, Arthur - - - - - - - - - -
Sabinay, Cherry Lou 855.00 - - 855.00 - - - - - -
Sacar, Norcaya - - - - - - - - - -
Sacan, Funjefrias Ronulo 22,950.00 - - - - - - - - 22,950.00
Sagario, Rosa G. - - - - - - - - - -
Sagrado, Esperidion 4,106.00 4,106.00 - - - - - - - -
Sailago, Rowena - - - - - - - - - -
Sajulga, Jacqueline A. - - - - - - - - - -
Salaan, Florencio 10,921.00 10,921.00 - - - - - - - -
Salatandre, Dan - - - - - - - - - -
Salcedo, Michael T. 480.00 480.00 - - - - - - - -
Sale, Jimmy C. - - - - - - - - - -
Salibay, Emmanuel Campones - - - - - - - - - -

221
 UNLIQUIDATED CASH ADVANCES FROM PREVIOUS YEARS (12/31/18) UNLIQUIDATED CASH ADVANCES CY 2018 (12/31/18)
Name of Employees BALANCE CA Granted
CA CA CA CA Granted CA Granted CA Granted CA Granted
(Accountable Officers) As of 12/31/2018 before Dec. CA Granted
Granted Granted Granted 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter
31, 2011 and 2012-2014
Salimbangon, Esther Cañete 0.00 - 0.00 2015
- 2016
- 2017
- 2018
- 2018
- 2018
- 2018
-
beyond
Salinas, Janet A. - - - - - - - - - -
Salinas, Mae Antonette - - - - - - - - - -
Salinas, Virginia Actub (0.00) (0.00) - - - - - - - -
Saloma, Anita - - - - - - - - - -
Salon, Jade 1,956.00 1,956.00 - - - - - - - -
Salvador, Frincess Mae V. 480.00 480.00 - - - - - - - -
Salvo, Ritchel Mae A. - - - - - - - - - -
Samonte, Ma. Corazon S. 0.00 - - 0.00 - - - - - -
Samson, Lucia Cruz Dela - - - - - - - - - -
Samson, Ralph Ivan 6,650.00 6,650.00 - - - - - - - -
Sanchez, Jr. Ceferino Velasquez 6,091.04 - - 1,601.04 4,490.00 - - - - -
Sanchez, Leonila C. 5,800.00 5,800.00
Sanchez, Marlon Aa 2,000.00 - - - - 2,000.00 - - - -
Sanchez, Venus B. 5,192.00 - - - - - - - 5,192.00 -
Santiago, Honeyleth P. - - - - - - - - - -
Santos, Cecilia - - - - - - - - - -
Saquilabon, Grace Joy Osorio - - (85.00) - 85.00 - - - - -
Saragena, Laverne - - - - - - - - - -
Saripada, Jerry Alivio 2,720.00 - - - 2,720.00 - - - - -
Sarsaba, Celso - - - - - - - - - -
Sartorio, Harlem Jhon 700.00 700.00 - - - - - - - -
Sasarita, Roberto 120.00 120.00 - - - - - - - -
Sastine, Evangeline M. (500.00) - - (500.00) - - - - - -
Sato, Jaime Caballo - - - - - - - - - -
Sator, Lourdes A. - - - - - - - - - -
Sausa, Delia Baroman - - - - - - - - - -
Saytas, Josephine Sacayan 5,742.00 - 4,166.00 1,576.00 - - - - - -
Sebandal, Linda - - - - - - - - - -
Sechong, Jemrevith J. - - - - - - - - - -

222
 UNLIQUIDATED CASH ADVANCES FROM PREVIOUS YEARS (12/31/18) UNLIQUIDATED CASH ADVANCES CY 2018 (12/31/18)
Name of Employees BALANCE CA Granted
CA CA CA CA Granted CA Granted CA Granted CA Granted
(Accountable Officers) As of 12/31/2018 before Dec. CA Granted
Granted Granted Granted 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter
31, 2011 and 2012-2014
Sechong, Raoul Renee Basalan 5,800.00 - - 2015
- 2016
- 2017
- 2018
- 2018
- 2018
- 2018
5,800.00
beyond
Sechong, Sheila May P. - - - - - - - - - -
Secuya, Rhoda Altea N. 480.00 480.00 - - - - - - - -
Semblante, Efren C. - - - - - - - - - -
Semborio, Isagani Chu 11,510.00 11,510.00 - - - - - - - -
Serino, Frannie Apales - - - - - - - - - -
Serino, Jaynor Q. 2,855.00 - - 2,855.00 - - - - - -
Seva, Antoine 166.00 166.00 - - - - - - - -
Seville, Michael Morris 8,000.00 8,000.00 - - - - - - - -
Siacor, Cesarve C. 39,693.41 - 6,404.41 23,969.00 - 9,320.00 - - - -
Sialana, Marivic D. (145.00) - - (145.00) - - - - - -
Siao, Frederick W. - - - - - - - - - -
Singel, Hasmina 2,050.00 2,050.00 - - - - - - - -
Sittie, Aisah Mohammadali-Mabaning - - - - - - - - - -
Solosa, Ferlina 1,200.00 - 1,200.00 - - - - - - -
Soong, Rolando 104,567.99 - 5,760.00 (121.00) 44,150.99 54,778.00 - - - -
Suan, Sonia 2,155.00 - - - - - - 2,155.00 - -
Suan, Teresita Chavez - - - - - - - - - -
Suaybaguio, Carmen P. - - - - - - - - - -
Subrado, Joely (260.00) (260.00) - - - - - - - -
Suerte, Clemencia Caigoy - - - - - - - - - -
Suerte, Corazon Cañete - - - - - - - - - -
Sumail, Ramises - - - - - - - - - -
Sumaoy, Dexter Rey T. (100.00) - (100.00) - - - - - - -
Sumaya, Monina M. - - - - - - - - - -
Sumugat, Rhona P. (0.00) - - (0.00) - - - - - -
Sun, Mae Zoeh - - - - - - - - - -
Supena, Richard Aa 2,000.00 - - - - 2,000.00 - - - -
Surigao, Jhielito L. - - - - - - - - - -
Surmion, Judith S. - - - - - - - - - -

223
 UNLIQUIDATED CASH ADVANCES FROM PREVIOUS YEARS (12/31/18) UNLIQUIDATED CASH ADVANCES CY 2018 (12/31/18)
Name of Employees BALANCE CA Granted
CA CA CA CA Granted CA Granted CA Granted CA Granted
(Accountable Officers) As of 12/31/2018 before Dec. CA Granted
Granted Granted Granted 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter
31, 2011 and 2012-2014
Suson, Divina M. 900.00 - 900.00 2015
- 2016
- 2017
- 2018
- 2018
- 2018
- 2018
-
beyond
Sweet, Michelle E. - - - - - - - - - -
Sweet, Richelie Echavez - - - - - - - - - -
Tabanao, Ladislao - - - - - - - - - -
Tabanao, Noreen L. - - - - - - - - - -
Tabig, Cleofe - - - - - - - - - -
Tabiliran, Evangeline Anub - - - - - - - - - -
Tabimina, Ace Daring 1,435.00 1,435.00 - - - - - - - -
Tabimina, Max 17,091.00 17,091.00 - - - - - - - -
Tabinas, Nicolado Larosa - - - - - - - - - -
Tablason, Frederick R. - - - - - - - - - -
Tabontabon, Mario Colifloros 531.00 531.00 - - - - - - - -
Tacbobo, Antonietta - - - - - - - - - -
Tadle, Marlon Q. 480.00 480.00 - - - - - - - -
Tagab, Edwin - - - - - - - - - -
Tagaloguin, Japhet 8,000.00 8,000.00 - - - - - - - -
Tagarda, Elisa - - - - - - - - - -
Talam, Judith - - - - - - - - - -
Talib, Sittie Ainah (0.00) (0.00) - - - - - - - -
Talingting, Avril Reina O. - - - - - - - - - -
Talingting,Candelario V. - - - - - - - - - -
Tamala, Edwin M. - - - - - - - - - -
Tamoo, Shiela Mae A. - - - - - - - - - -
Tampus, Erlinda Bigornia - - - - - - - - - -
Tampus, Guilben M. 2,000.00 - - - - 2,000.00 - - - -
Tan, Grace Ozarraga - - (800.00) 800.00 - - - - - -
Tan, Maria Lourdes - - - - - - - - - -
Tan, Santiago - - - - - - - - - -
Tanael, Cristobal C. - - - - - - - - - -
Tañedo, Alejandro Z. Jr. 14,300.00 - - - - 14,300.00 - - - -

224
 UNLIQUIDATED CASH ADVANCES FROM PREVIOUS YEARS (12/31/18) UNLIQUIDATED CASH ADVANCES CY 2018 (12/31/18)
Name of Employees BALANCE CA Granted
CA CA CA CA Granted CA Granted CA Granted CA Granted
(Accountable Officers) As of 12/31/2018 before Dec. CA Granted
Granted Granted Granted 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter
31, 2011 and 2012-2014
Taneo, Ludivina (645.00) - - 2015
(645.00) 2016
- 2017
- 2018
- 2018
- 2018
- 2018
-
beyond
Tangian, Jr, Bienvenido Fabroa - - - - - - - - - -
Tangian, Roland Fabroa - - - - - - - - - -
Tantua, Camal 2,947.00 2,947.00 - - - - - - - -
Taojo, Josephine 8,936.64 - 431.00 1,258.88 7,246.76 - - - - -
Tapdasan, Petronilo, Jr. 255.00 255.00 - - - - - - - -
Tarroza, Mildred 13,095.39 - 10,560.39 - - 2,535.00 - - - -
Te, Magdalena Labid 2,360.00 - - 460.00 - 1,900.00 - - - -
Teanco, Juliana Acebes - - - - - - - - - -
Temblor, Ramon - - - - - - - - - -
Terez, Marita Vida 214.00 214.00 - - - - - - - -
Teves, Benje G. - - - - - - - - - -
Teves, Joseph Benjie (500.00) (500.00) - - - - - - - -
Teves, Victor Ozarraga 641.32 - (0.00) - 641.32 - - - - -
Teves, Wilfredo Pilo 6,204.00 - 6,204.00 - - - - - - -
Tidal, Bella R. - - - - - - - - - -
Timajo, Salome Dalangin (200.00) - (200.00) - - - - - - -
Tinaan, Glenn - - - - - - - - - -
Tinoy, Danilo Lomongo - - - - - - - - - -
Tobias, Ermelinda - - - - - - - - - -
Togonon, Joshua A. - - - - - - - - - -
Tomambiling, Achmad - - - - - - - - - -
Tomenio, Jojo 1,520.00 1,520.00 - - - - - - - -
Tompong, Francisco Alvarico - - - - - - - - - -
Toring, Eddie 169.50 169.50 - - - - - - - -
Torralba, Felma - - - - - - - - - -
Torralba, Ferdinand - - - - - - - - - -
Torre, Wilfredo A. - - - - - - - - - -
Torres, Ramil - - - - - - - - - -
Trazona, Roji - - - - - - - - - -

225
 UNLIQUIDATED CASH ADVANCES FROM PREVIOUS YEARS (12/31/18) UNLIQUIDATED CASH ADVANCES CY 2018 (12/31/18)
Name of Employees BALANCE CA Granted
CA CA CA CA Granted CA Granted CA Granted CA Granted
(Accountable Officers) As of 12/31/2018 before Dec. CA Granted
Granted Granted Granted 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter
31, 2011 and 2012-2014
Trinidad, Conchita T. - 2015 2016 2017 2018 2018 2018 2018
-
beyond
Tuazon, Juliet Joven - - - - - - - - - -
Tuazon, Manuel (500.00) - (500.00) - - - - - - -
Tuazon, Maruel 57,000.00 - 11,121.32 - 14,736.00 21,144.80 9,997.88 - - -
Tucodan, Abdul 777.00 777.00 - - - - - - - -
Tucodan, Mindah Romapa 11,922.86 8,565.20 - - - 3,357.66 - - - -
Tudio, Eva 3,873.00 - 18.00 - - 3,855.00 - - - -
Tumala, Ruben - - - - - - - - - -
Tumapon, Edmund Pacho 9,649.93 - - - - 9,649.93 - - - -
Tundag, Arnulfo - - - - - - - - - -
Tundag, Myrlinda Cuadra - - - - - - - - - -
Tura, Loriel 464.00 464.00 - - - - - - - -
Umaran, James 522.96 522.96 - - - - - - - -
Umpa, Anisah Amanodin 0.00 - - - - - 0.00 - - -
Ungab, Helen 11,520.00 - - 11,520.00 - - - - - -
Usman, Paisal Dimaronsing - - - - - - - - - -
Vacalares, Aaron Stephen T. 4,500.00 - 4,500.00 - - - - - - -
Vacalares, Julius 11,620.00 - 11,620.00 - - - - - - -
Valdehueza, Eflieda C. - - - - - - - - - -
Valdemoza, Dionesio (547.00) (547.00) - - - - - - - -
Valenciano, Earl Bonn R. - - - - - - - - - -
Valera, Dahlia Molo (4,210.88) - - (1,460.56) 490.00 (30.00) - 1,000.56 - (4,210.88)
Vega, Chona M. - - - - - - - - - -
Velasco, Pelagio Roed - - - - - - - - - -
Vera Mae S. Omblero 0.00 - - - (0.40) - - - 0.40 -
Vergara, Jose Bilar 4,100.00 - - 4,100.00 - - - - - -
Vergara, Junally 20,839.00 20,839.00 - - - - - - - -
Vicente, Celia - - - - - - - - - -
Vicente, Samuel Carillo - - - - - - - - - -
Viernes, Nida Justol - - - - - - - - - -

226
 UNLIQUIDATED CASH ADVANCES FROM PREVIOUS YEARS (12/31/18) UNLIQUIDATED CASH ADVANCES CY 2018 (12/31/18)
Name of Employees BALANCE CA Granted
CA CA CA CA Granted CA Granted CA Granted CA Granted
(Accountable Officers) As of 12/31/2018 before Dec. CA Granted
Granted Granted Granted 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter
31, 2011 and 2012-2014
Villamor, Gemma 1,580.00 1,580.00 - 2015
- 2016
- 2017
- 2018
- 2018
- 2018
- 2018
-
beyond
Villamor, Love Joyce Bado 4,500.00 - - - - 0.00 4,500.00 - - -
Villanueva, Josephine - - - - - - - - - -
Villanueva, Rona E. - - - - - - - - - -
Villanueva, Thomas 12,942.00 12,942.00 - - - - - - - -
Villarin, Livey Jutba - - - - - - - - - -
Villaroya, Amyra Burocho - - - - - - - - - -
Villarta, Simplicio, Jr. 100.00 100.00 - - - - - - - -
Villaruz, Cristina Marie O. (22.00) - - - - (22.00) - - - -
Vios, Glecerio 121.00 121.00 - - - - - - - -
Warquez, Digna D. - - - - - - - - - -
Yancha, Ava Magnolia D. 692.25 692.25 - - - - - - - -
Yano, Mario Mag-Aso - - - - - - - - - -
Ybañez, Rodrigo Bantander - - - - - - - - - -
Yañez. Uldarica - - - - - - - - - -
Yap, Oliver Anub (80.00) - - (80.00) - - - - - -
Ybañez, Joel Orocay - - - - - - - - - -
Ybañez, Virgilio 2,956.00 2,956.00 - - - - - - - -
Young, Marlene L. - - - - - - - - - -
Yu, Letecia Bariñan - (117.00) 117.00 - - - - - - -
Yumol, Justina - - - - - - - - - -
Zalsos, Aurora 4,600.68 0.00 4,600.68 - - - - - - -
Zalsos, Elmer Jr. 1,543.40 1,543.40 - - - - - - - -
Zalsos, Jimmy Arcadio 18,000.00 15,522.00 2,478.00 - - - - - - -
Zalsos, Jose Lacio 6,215.00 (0.00) - 6,215.00 - - - - - -
Zalsos, Rudyard Lasmarias - - - - - - - - - -
Zerna, Janeth 54.00 54.00 - - - - - - - -
Zeta, Alec 2,060.00 2,060.00 - - - - - - - -
Zuero, Florenciano Janulgue Jr. - - - - - - - - - -
Bonachita, Dominador - - - - - - - - - -

227
 UNLIQUIDATED CASH ADVANCES FROM PREVIOUS YEARS (12/31/18) UNLIQUIDATED CASH ADVANCES CY 2018 (12/31/18)
Name of Employees BALANCE CA Granted
CA CA CA CA Granted CA Granted CA Granted CA Granted
(Accountable Officers) As of 12/31/2018 before Dec. CA Granted
Granted Granted Granted 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter
31, 2011 and 2012-2014
Talingting, Prima Cabangbang - - - 2015
- 2016
- 2017
- 2018
- 2018
- 2018
- 2018
-
beyond
Magduza, Ma. Marily Teresa Chan 5,820.00 - 5,820.00 - - - - - - -
Buque, Wendell Lim 2,705.00 (260.00) 2,965.00 - - - - - - -
Gonza, Cresencia 440.00 440.00 - - - - - - - -
Pagarigan, Dolores Sinoy - - - - - - - - - -
Lluisma, Raul Joseph Zalsos - - - - - - - - - -
Galorio, Van Richelieu Casas 1,500.00 - - - - 1,500.00 - - - -
Fernandez, Allan - - - - - - - - - -
Suerte, Maridel C. - - - - - - - - - -
Baladhay, Charisma - - - - - - - - - -
Lluch, Glorina Villena - - - - - - - - - -
Macaraya, Rosite B. Papandayan 800.00 - - - - - - - 800.00 -
Flores, Vicenta T. 16,830.00 - - - - - - - - 16,830.00
Coronado, Teresita Amila 1,720.00 - - 1,720.00 - - - - - -
Sumangit, Freddie R. - - - - - - - - - -
Garren, Jessie Aa 1,180.00 - - 1,180.00 - - - - - -
Quijano, Arlene Lusanta - - - - - - - - - -
Natinga, Ronaldo Siangco - - - - - - - - - -
Seares, Sherwin - - - - - - - - - -
Abella, Jennifer C. 1,609.44 - - - - 1,609.44 - - - -
Maybituin, Louemil S. 520.00 - - - - - 520.00 - - -
Baniasia, Melba C. 5,804.34 - - - - - - - 5,804.34 -
Ragasajo, Donata 1,905.12 1,905.12
Trazona, Junius 1,500.00 - - - - 1,500.00 - - - -
Burlas, Samuel T. - - - - - - - - - -
Omondang, Cloditho Canoy - - - - - - - - - -
Flores, Adolph N. 2,700.00 - - 2,700.00 - - - - - -
Tumanda, Dina P. - - - - - - - - - -
Barlisan, Edwina P. - - - - - - - - - -
Nuñez, Patrick S. 10,332.76 - - - - - 10,332.76 - - -

228
 UNLIQUIDATED CASH ADVANCES FROM PREVIOUS YEARS (12/31/18) UNLIQUIDATED CASH ADVANCES CY 2018 (12/31/18)
Name of Employees BALANCE CA Granted
CA CA CA CA Granted CA Granted CA Granted CA Granted
(Accountable Officers) As of 12/31/2018 before Dec. CA Granted
Granted Granted Granted 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter
31, 2011 and 2012-2014
Siacor, Junalyn B. - - - 2015
- 2016
- 2017
- 2018
- 2018
- 2018
- 2018
-
beyond
Tagab, Wilfredo C. - - - - - - - - - -
Hynson, Randolph B. - - - - - - - - - -
Balanay, Jessie Ray N. - - - - - - - - - -
Pugoy, Rady C. 2,680.86 - - 2,680.86 - - - - - -
Cañete, Jun-Jun P. 2,800.00 - - 2,800.00 - - - - - -
Belmonte, Rosivie Queenie C. - - - - - - - - - -
Uy, Ian C. 6,450.64 - - - - 6,450.64 - - - -
Ong, Rhandy Ryan Francis A. - - - - - - - - - -
Calimpon, Gindo T. - - - - - - - - - -
Natangcop, Dianalodin M. - - - - - - - - - -
Palma, Juvy R. - - - - - - - - - -
Tanghian, Jerson Jt - - - - - - - - - -
Capangpangan, Nhicolle B. 430.32 - - - - - - - - 430.32
Vera Cruz, Jemar L. - - - - - - - - - -
  - - - - - - - - - -
TOTAL 4,815,694.12 2,452,014.96 383,129.01 410,474.90 306,976.49 603,580.55 182,652.81 56,815.86 76,615.84 343,433.70
- - - - - - - - - -

104 PETTY CASH FUND - - - - - - - - - -

  - - - - - - - - - -

Acapulco, Ilpa Lasala 7,500.00 7,500.00 - - - - - - - -

Alcesto, Raquel Erat - - - - - - - - - -

Ali, Joel M. - - - - - - - - - -

Alivio, Roland Saren - - - - - - - - - -

Avenido, Asuncion Saligumba - - - - - - - - - -

Baladjay, Charisma - - - - - - - - - -

Bartolata, Alejandra Pancho 5,000.00 5,000.00 - - - - - - - -

Buque, Wendell Lim - - - - - - - - - -

Cabili, Antonio L. - - - - - - - - - -

Consolacion, Doris Felicisima G. 2,880.00 - 2,880.00 - - - - - - -

229
 UNLIQUIDATED CASH ADVANCES FROM PREVIOUS YEARS (12/31/18) UNLIQUIDATED CASH ADVANCES CY 2018 (12/31/18)
Name of Employees BALANCE CA Granted
CA CA CA CA Granted CA Granted CA Granted CA Granted
(Accountable Officers) As of 12/31/2018 before Dec. CA Granted
Granted Granted Granted 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter
31, 2011 and 2012-2014
- - - 2015
- 2016
- 2017
- 2018
- 2018
- 2018
- 2018
-
Cruz, Al Lomosad beyond

Cuizon, Rolando C. (713.50) - (713.50) - - - - - - -

Dueñas, Joan Ortega - - - - - - - - - -

Enriquez, Ma. Elena Ecarma - - - - - - - - - -

5,000. 5,000.
Enterina, Ma. Bella 00 00 - - - - - - - -

Fernan, Luisita Lumain - - - - - - - - - -

Gaite, Eulalio - - - - - - - - - -

Gorres, Ruwena Rondez - - - - - - - - - -

319. 319.
Haim, Gaudencio 25 - - - - - - 25 - -
30,000. 30,000.
Honcada, Christopher Bolaron 00 - - 00 - - - - - -
Junsan, Virginia 30,000.00 - - - - - 30,000.00 - - -

Lacia, Joel Ferolin 200.00 - 200.00 - - - - - - -

Lacia, Ma. Luisa Z. (200.00) (200.00) - - - - - - - -

Liquit, Ma. Estrella Calunod - - - - - - - - - -

Llanes, Sonia Arañas - - - - - - - - - -

Loa, Lolita R. - - - - - - - - - -

Macalabo, Virginia P. - - - - - - - - - -

Mamacang, Rosalima Adlawan - - - - - - - - - -

Manarpaac, Glenn 5,000.00 - - - - - - - 5,000.00 -

Mejia, Antonio Chan - - - - - - - - - -

Mimbisa, Jr., Ali Mangadang - - - - - - - - - -

Mirasol, Virginia Romero - - - - - - - - - -

Padinit, Arnel Renante Alinsub 10,000.00 - - 10,000.00 - - - - - -

Pagarigan, Dolores Sinoy (0.00) (0.00) - - - - - - - -

Pirante, Philippe Lapasigue - - - - - - - - - -

230
 UNLIQUIDATED CASH ADVANCES FROM PREVIOUS YEARS (12/31/18) UNLIQUIDATED CASH ADVANCES CY 2018 (12/31/18)
Name of Employees BALANCE CA Granted
CA CA CA CA Granted CA Granted CA Granted CA Granted
(Accountable Officers) As of 12/31/2018 before Dec. CA Granted
Granted Granted Granted 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter
31, 2011 and 2012-2014
10,000.00 - - 2015
10,000.00 2016
- 2017
- 2018
- 2018
- 2018
- 2018
-
Quijoy, Glenn A. beyond

Quitos, Jr., Benjamen Waga - - - - - - - - - -

Reyes, Ma. Asuncion Medrano 10,000.00 - - - 10,000.00 - - - - -

Rondez, Maribeth E. - - - - - - - - - -

Salimbangon, Ester Cañete 38,349.42 - - - - - - - 38,349.42 -

Saytas, Josephine - - - - - - - - - -

Sebandal, Linda Carpio 5,000.00 5,000.00 - - - - - - - -

Sechong, Raoul Renee Basalan 5,000.00 5,000.00 - - - - - - - -

Suan, Myrna Padro - - - - - - - - - -

Sumaoy, Dexter T. 10,000.00 - - - - - - - - 10,000.00

Tarona, Linda Ababa - - - - - - - - - -

Tundag, Myrlinda Cuadra 5,000.00 - - - - - - 5,000.00 - -

TOTAL 178,335.17 27,300.00 2,366.50 50,000.00 10,000.00 - 30,000.00 5,319.25 43,349.42 10,000.00
103 MISCELLANEOUS
- - - - - - - - - -
ADVANCES
  - - - - - - - - - -

Aguila, Genafe Bastastas - - - - - - - - - -

Albao, Camila Cabili - - - - - - - - - -

Almanzor, Francisco B. 806,017.35 806,017.35 - - - - - - - -

Alvarez, Marilou P. - - - - - - - - - -

Anugod, Nasser L. 132,000.00 132,000.00 - - - - - - - -

Aranton, Norma Reuyan - - - - - - - - - -

Ares Cristina 75,000.00 75,000.00 - - - - - - - -

Balat, Ernesto M. 512,519.60 512,519.60 - - - - - - - -

Balisco, Rosalie Erat (8,190.30) (8,190.30) - - - - - - - -

Balucan, Lilia Cajeta - - - - - - - - - -

Bañares, Jr, Benedicto Cañete 4,280.00 4,280.00 - - - - - - - -

Barranco, Jacqueline L. - - - - - - - - - -

Barsumo, Doris Tantico - - - - - - - - - -

Beley, Marie Ann Jayme - - - - - - - - - -

Burda, Jocelyn M. - - - - - - - - - -

231
 UNLIQUIDATED CASH ADVANCES FROM PREVIOUS YEARS (12/31/18) UNLIQUIDATED CASH ADVANCES CY 2018 (12/31/18)
Name of Employees BALANCE CA Granted
CA CA CA CA Granted CA Granted CA Granted CA Granted
(Accountable Officers) As of 12/31/2018 before Dec. CA Granted
Granted Granted Granted 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter
31, 2011 and 2012-2014
- - - 2015
- 2016
- 2017
- 2018
- 2018
- 2018
- 2018
-
Benedictos, Jr, Rafael Alvarez beyond

Bongo, Eduardo Martin - - - - - - - - - -

Cabasa, Preciana - - - - - - - - - -

Cabigon, Alexander - - - - - - - - - -

Cabili, Tomas 2,000.00 2,000.00 - - - - - - - -

Caponong, III, Donato Chan 89,246.75 89,246.75 - - - - - - - -

Carpentero, Magdalena R. - - - - - - - - - -

Carrasco, Jr., Orlando Alfuerto - - - - - - - - - -

Castillo, Rosemarie Cala 30,000.00 30,000.00 - - - - - - - -

Catolico, Merlito Castor - - - - - - - - - -

Cayongcat, Subaer - - - - - - - - - -

Collado, Emilia Ponce 24,683.75 24,683.75 - - - - - - - -

Confesor, Lano Cujao - - - - - - - - - -

Consolacion, Doris F. G. - - - - - - - - - -

Clavano, Raymundo E. 99,925.00 - 49,650.00 50,275.00 - - - - - -

Cruz, Lawrence 88,350,000.00 58,350,000.00 30,000,000.00 - - - - - - -

David, Thomas 33,402.50 33,402.50 - - - - - - - -

De los Santos, Marilou Pizarras 6,922.30 6,922.30 - - - - - - - -

De Mesa, Rolando 500.11 500.11 - - - - - - - -

Diamante, Jessie 45,334.75 45,334.75 - - - - - - - -

Dy, Henry C. (69,037.67) (69,037.67) - - - - - - - -

Dy, Ma. Cristina J. - - - - - - - - - -

Etulle, Rizalyn Apostol - - - - - - - - - -

Empleo, Camilo Gloria 384,371.39 384,371.39 - - - - - - - -

Espinido, Visitacion 97,515.00 97,515.00 - - - - - - - -

Fernan, Luisita Lumain 3,300,000.00 - - - - - - - 3,300,000.00 -

Gamolo, Agnes Javien - - - - - - - - - -

Garcia, Independence Juliet Casilac - - - - - - - - - -

Gelaga, Nilda 12,000.00 12,000.00 - - - - - - - -

Generalao, Tessie Quilog - - - - - - - - - -

232
 UNLIQUIDATED CASH ADVANCES FROM PREVIOUS YEARS (12/31/18) UNLIQUIDATED CASH ADVANCES CY 2018 (12/31/18)
Name of Employees BALANCE CA Granted
CA CA CA CA Granted CA Granted CA Granted CA Granted
(Accountable Officers) As of 12/31/2018 before Dec. CA Granted
Granted Granted Granted 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter
31, 2011 and 2012-2014
- - - 2015
- 2016
- 2017
- 2018
- 2018
- 2018
- 2018
-
Gimena, Ma. Elena Rodora Ardinez beyond

Gonzaga, Viviene Jacalan (900.00) (900.00) - - - - - - - -

Haganas, Julius - - - - - - - - - -

Hata-as, Jocelyn A. - - - - - - - - - -

Herrera, Teresita B. - - - - - - - - - -

Inanyog, Eusebio Redulla 40,000.00 40,000.00 - - - - - - - -

Isidro, Grace Lao - - - - - - - - - -

Jabonillo, Renadel 842.50 842.50 - - - - - - - -

Jemar L. Vera Cruz - - - - - - - - - -

Julia, Dale Gil 26,600.00 26,600.00 - - - - - - - -

Junsan, Virginia Pialan (253.20) (253.20) - - - - - - - -

Lacia, Ma. Luisa Zalsos 375,673.00 - - - (0.00) 375,673.00 - - - -

Lacsi, Eugenio 14,499.79 14,499.79 - - - - - - - -

Landong, Benjamen - - - - - - - - - -

Lantay, Nicolette dela Cruz 1,374.50 1,374.50 - - - - - - - -

Lardizabal, May Mitzi 95,180.00 95,180.00 - - - - - - - -

Layasan, Josephine T. 100,000.00 - - - - 100,000.00 - - - -

Lluch, Pacificador Sr. 9,382.80 9,382.80 - - - - - - - -

Lusing, Emily Bacalso 6,500.00 6,500.00 - - - - - - - -

Macaraeg, Ludivina Joy 9,896.50 9,896.50 - - - - - - - -

Magbojos, Maria Teresa M. 0.00 - - 0.00 - - - - - -

Maglinte, Elizabeth Bubuli 31,262.00 31,262.00 - - - - - - - -

Magumpara Jocelyn Perez 1,400.00 1,400.00 - - - - - - - -

Malanog, Luzbella Solidum - - - - - - - - - -

Mangubat, Georgitta Cabili 12,769.00 12,769.00 - - - - - - - -

Marzo, Ruderic C. - - - - - - - - - -

Mascariñas, Maria Pura Cabili 14,273.55 14,273.55 - - - - - - - -

Maybituin, Jeselda Sisi 280,496.25 280,496.25 - - - - - - - -

Maybituin, Louela s. 301,173.82 (46.07) - - - 301,219.89 - - - -

Mata, Lorna Mercedita U. (0.00) - (747.25) - 148.25 599.00 - - - -

233
 UNLIQUIDATED CASH ADVANCES FROM PREVIOUS YEARS (12/31/18) UNLIQUIDATED CASH ADVANCES CY 2018 (12/31/18)
Name of Employees BALANCE CA Granted
CA CA CA CA Granted CA Granted CA Granted CA Granted
(Accountable Officers) As of 12/31/2018 before Dec. CA Granted
Granted Granted Granted 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter
31, 2011 and 2012-2014
15,022.25 15,022.25 - 2015
- 2016
- 2017
- 2018
- 2018
- 2018
- 2018
-
Mendoza, Carolina beyond

Metillo, Beatrice Navidad (0.00) (0.00) - - - - - - - -

Mirasol, Gustavo Ramiro (10.00) (10.00) - - - - - - - -

Molo, Octavius Juarez (2,000.00) (2,000.00) - - - - - - - -

Nabua, Romeo 520,404.72 520,404.72 - - - - - - - -

Nacalaban, Vilma Silao - - - - - - - - - -

Nadayag, Rodolfo M. - - - - - - - - - -

Noel, Pat Dejano 6,000.00 6,000.00 - - - - - - - -

Ochavillo, Henrietta Cainglet - - - - - - - - - -

Omlero, Ma. Rhodora Dumaguin 19,774.43 19,774.43 - - - - - - - -

Orbe, Alma Mejila 2,526.59 - - - 0.00 - 2,526.59 - - -

Padinit, Arnel Renante A. 4,000.00 4,000.00 - - - - - - - -

Palafox, Bernard Y. 54,338.50 54,338.50 - - - - - - - -

Pancito, Agnes - - - - - - - - - -

Pancito, Agnes (Revolving Fund) 0.00 - - - (977.86) 977.86 - - - -

Pancito, Agnes (Miscellaneous) - - - - - - - - - -

Paragoso, Hospicio Abasto - - - - - - - - - -

Parangan, Leonardo Reuel Alava 1,179.60 1,179.60 - - - - - - - -

Pia, Violeta Velasco - - - - - - - - - -

Polo, Alma Maria Rivera - - - - - - - - - -

Quidlat, Luisa Elliot - - - - - - - - - -

Ramos, Cristino - - - - - - - - - -

Ramos, Merlyne Nadorra - - - - - - - - - -

Rapliza, Erlinda A. - - - - - - - - - -

Razo, Rex - - - - - - - - - -

234
 UNLIQUIDATED CASH ADVANCES FROM PREVIOUS YEARS (12/31/18) UNLIQUIDATED CASH ADVANCES CY 2018 (12/31/18)
Name of Employees BALANCE CA Granted
CA CA CA CA Granted CA Granted CA Granted CA Granted
(Accountable Officers) As of 12/31/2018 before Dec. CA Granted
Granted Granted Granted 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter
31, 2011 and 2012-2014
(3,448.18) (3,448.18) - 2015
- 2016
- 2017
- 2018
- 2018
- 2018
- 2018
-
Redondo, Aurea Suzette Penpena beyond

Regencia, Celso G. - - - - - - - - - -

Resma, Pilar Utlang 14,638.21 14,638.21 - - - - - - - -

Reyes, Ma. Asuncion Medrano - - - - - - - - - -

Rosales, Agustina 9,915.56 9,915.56 - - - - - - - -

Sabadoquia, Farida Grace 71,240.00 71,240.00 - - - - - - - -

Sabadoquia, Lani Lluisma 5,000.00 5,000.00 - - - - - - - -

Sagrado, Esperidion 249,000.00 249,000.00 - - - - - - - -

Salimbangon, Ester Cañete - - - - - - - - - -

Salinas, Virginia Actub 0.00 0.00 - - - - - - - -

Sato, Jaime - - - - - - - - - -

Sausa, Delia Baroman - - - - - - - - - -

Saytas, Josephine S. 538.46 538.46 - - - - - - - -

Sechong, Jemrevith J. - - - - - - - - - -

Semaña, Jaime P. 138,286.25 138,286.25 - - - - - - - -

Suan, Sonia R. - - - - - - - - - -

Sumaoy, Dexter T. - - - - - - - - - -

Tabiliran, Evangeline A. - - - - - - - - - -

Tabimina, Max 3,255.00 3,255.00 - - - - - - - -

Taojo Josephine Dalangin 960.00 960.00 - - - - - - - -

Tapa, Datukan 7,151.79 7,151.79 - - - - - - - -

Tarona, Linda Ababa - - - - - - - - - -

Te, Marilyn 6,000.00 6,000.00 - - - - - - - -

Tinoy, Danilo Lomongo - - - - - - - - - -

Teanco, Juliana Acebes 1,758.00 1,758.00 - - - - - - - -

Tupaz, Raidah Mercado - - - - - - - - - -

Vacalares, Julius Carmelo Zalsos 46,440.00 46,440.00 - - - - - - - -

Villanea, Guadalupe 8,000.00 8,000.00 - - - - - - - -

Villarin, Livey Jutba - - - - - - - - - -

Ybañez, Virgilio E. 25,170.75 25,170.75 - - - - - - - -

235
 UNLIQUIDATED CASH ADVANCES FROM PREVIOUS YEARS (12/31/18) UNLIQUIDATED CASH ADVANCES CY 2018 (12/31/18)
Name of Employees BALANCE CA Granted
CA CA CA CA Granted CA Granted CA Granted CA Granted
(Accountable Officers) As of 12/31/2018 before Dec. CA Granted
Granted Granted Granted 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter
31, 2011 and 2012-2014
52,000.00 52,000.00 - 2015
- 2016
- 2017
- 2018
- 2018
- 2018
- 2018
-
Ycaro, Tessie beyond

Zarsuelo, Salvacion L. (11.50) (11.50) - - - - - - - -

TOTAL 96,505,791.47 62,326,446.99 30,048,902.75 50,275.00 (829.61) 778,469.75 2,526.59 - 3,300,000.00 -

PAYROLL FUND - - - - - - - - - -
  - - - - - - - - - -

Fernan, Luisita Lumain 22,051.55 - - - - (2,995.79) - (0.00) - 25,047.34

Generalao, Tessie Quilog 0.08 - - - - 0.08 - - - -

Jimenez, Phoebe Jane T. - - - - - - - - - -

Lacia, Ma. Luisa 101,885.17 - - - - 61,640.00 - - - 40,245.17

Maybituin, Louela Se-it 188,771.04 - - - - - - - - 188,771.04

Ramos, Merlyne Nadorra 56,131.61 - - - - - - - - 56,131.61

TOTAL 368,839.45 - - - - 58,644.29 - (0.00) - 310,195.16

TOTAL GENERAL FUND 101,868,234.21 64,805,761.95 30,434,398.26 510,749.90 316,146.88 1,440,694.59 215,179.40 62,135.11 3,419,965.26 663,202.86
TRUST FUND
Cash Advance of Travel                    
                     
Abihay, Necitas Gallardo 40.00 40.00        
Adeva. Maria Carmela 336.50 336.50        
Balat, Ernesto Manlangit 20,101.20 20,101.20        
Banocag, Amoran M. 25,358.73 25,358.73        
Caponong, III, Donato Chan 5,221.00 5,221.00        
Dingcong, Alvin Malbrix Llagas 25,000.00 25,000.00        
Lagat, Anita 14,329.95 14,329.95        
Macadaag, Arcede 5,500.00 5,500.00        
Magayo-Ong, Zaldy Gonzaga 2,000.00 2,000.00        
Magumpara Jocelyn Perez 310.20 310.20          
Osmeña, Agnes Aivio (Do Not Use) 5,500.00 5,500.00
Oyao, Lorena Reuyan 300.00 300.00
Quiajano, Thomas Dean 1,000.00 1,000.00

236
 UNLIQUIDATED CASH ADVANCES FROM PREVIOUS YEARS (12/31/18) UNLIQUIDATED CASH ADVANCES CY 2018 (12/31/18)
Name of Employees BALANCE CA Granted
CA CA CA CA Granted CA Granted CA Granted CA Granted
(Accountable Officers) As of 12/31/2018 before Dec. CA Granted
Granted Granted Granted 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter
31, 2011 and 2012-2014
2015 2016 2017 2018 2018 2018 2018
Ramirez, Rosemarie 6,650.00 beyond
6,650.00
Saytas, Josephine Sacayan 9,019.53 9,019.53
Tomambiling, Achmad G.M. 5,500.00 5,500.00
Villarin, Livey Jutba 500.00 500.00
Ybañez, Virgilio 3,344.00 3,344.00
Zarna, Janeth Agad 1,820.00 1,820.00
Sumangit, Freddie R. 124.00 124.00
TOTAL 131,955.11 131,494.61 - - - 460.50 - - - -

Cash Advance - Miscellaneous                    

                     
Fernan, Luisita Lumain 834,493.26 834,493.26
16,005,361.9
Maybituin, Louela Se-it 16,005,361.98 8
Martinez, Girlie Jumawan 112,541.62 112,541.62
Oyao, Lorena 12,645.40 12,645.40
Sabaduquia, Faridah Badelles 535,829.70 535,829.70
Vilacorta, Mercedes 270,000.00 270,000.00
Zuñiga, Cristituto 150,000.00 150,000.00
Villanueva, Evelyn Villoga 11,982.70 11,982.70
Balat, Ernesto M. 43,413.92 43,413.92
Lluch, Nicolo B. 255,000.00 255,000.00
Magumpara, Jocelyn Perez 25,000.00 25,000.00
16,005,361.9
TOTAL 18,256,268.58 1,416,413.34 - - - 8 - - - 834,493.26

16,005,822.4
TOTAL TRUST FUND 18,388,223.69 1,547,907.95 - - - 8 - - - 834,493.26
SPECIAL EDUCATION FUND
Payroll Fund                    
Fernan, Luisita Lumain 14,488.00 14,488.00
Macaling, Margarita 1,210.75 1,210.75
Magahin, Aida 65,723.42 65,723.42

237
 UNLIQUIDATED CASH ADVANCES FROM PREVIOUS YEARS (12/31/18) UNLIQUIDATED CASH ADVANCES CY 2018 (12/31/18)
Name of Employees BALANCE CA Granted
CA CA CA CA Granted CA Granted CA Granted CA Granted
(Accountable Officers) As of 12/31/2018 before Dec. CA Granted
Granted Granted Granted 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter
31, 2011 and 2012-2014
2015 2016 2017 2018 2018 2018 2018
Terejo, Helen 2,975.75 beyond
2,975.75
Torion, Melanie B. 290,000.00 290,000.00
TOTAL 374,397.92 69,909.92 290,000.00 - - - - - - 14,488.00
TOTAL SPECIAL EDUCATION
FUND 374,397.92 69,909.92 290,000.00 - - - - - - 14,488.00
17,446,517.0
TOTAL Cas FOR ALL FUNDS 120,630,855.82 66,423,579.82 30,724,398.26 510,749.90 316,146.88 7 215,179.40 62,135.11 3,419,965.26 1,512,184.12
PERCENTAGE 100% 55.06% 25.47% 0.42% 0.26% 14.46% 0.18% 0.05% 2.84% 1.25%

Prepared by: Reviewed by:

ASHMA A. EDRES ANIDA A. MITMUG

State Auditor II State Auditor IV
Audit Team Member Audit Team Leader

Appendix D
CITY GOVERNMENT OF ILIGAN
Schedule of Outstanding Loans Receivable

238
 As of December 31, 2018
Balance
as of
  Collections  
Loan Date December
Debtors 31, 2018
Amount Granted
CY CY CY CY CY CY CY
  CY 2006 CY 2007 CY 2008 CY 2009 CY 2010 CY 2011 CY 2018
2005 2012 2013 2014 2015 2016 2017

ACAC COASTAL
RESOURCES MULTI-
1 175,000.00 175,000.00 08/02/2006 - - 93,683.33 44,217.50 29,807.50 - - - - - - - - - 7,291.67
PURPOSE COOP.-
(ACMAC)

AJAH MIGHTY UNIT -

30,000.00
(DALIPUGA)

Analee Ermac 10,000.00 06/15/2006 - 1,758.35 - 840.28 951.62 - - - - - - - - - 6,449.75

2
  Arsenia Generalao 10,000.00 06/15/2006 - 899.00 448.00 - - - - - - - - - - - 8,653.00

Uldarica Yañez 10,000.00 06/15/2006 - 1,758.35 - 840.28 951.62 - - - - - - - - - 6,449.75

ANTHORIUM WOMEN
3 GROUP (Zenaida A. 12,000.00 12,000.00 12/31/2011 - - - - - - - - - - - - - - 12,000.00
Baloria)

ASSOSAYON SA
MALAHUTAYONG
MAKUGIHON
4 12,000.00 12,000.00 12/31/2011 - - - - - - - - - - - - - - 12,000.00
KABABAYE-AN SA
DIGKILA-AN (Perlinda H.
Anor)

BABAE YAYAMANIN
ANG KANILANG
5 250,000.00 250,000.00 05/11/2006 - 73,109.75 100,906.15 7,150.00 2,811.99 - 121.37 - - - - - - - 65,900.74
HANAPBUHAY
(BAYANIHAN)

BARANGAY LUINAB 171,000.00

6 171,000.00 06/30/2005 - 26,000.00 - - - - - - - - - - - - 145,000.00
COOPERATIVE

BRGY. TUBOD BRGY-

GMP LIVELIHOOD
7 3,000.00 3,000.00 09/21/2005 - 2,000.00 - - - - - - - - - - - - 1,000.00
ASSOCIATION (Villaruz,
Rogelio)

239
 Balance
as of
  Collections  
Loan Date December
Debtors 31, 2018
Amount Granted
CY CY CY CY CY CY CY
  CY 2006 CY 2007 CY 2008 CY 2009 CY 2010 CY 2011 CY 2018
2005 2012 2013 2014 2015 2016 2017

CABAKAS Multi-Purpose
Cooperative, Rep. by:
9 Irenita E, Emborong & 150,000.00 150,000.00 06/22/2009 - - - - 31,250.00 50,000.00 6,250.00 - - - - - - - 62,500.00
Victoria D. Paclar - (Sta.
Filomena)

CITY LIVELIHOOD
ASSISTANCE
780,000.00
PROGRAM (CLAP-SELF
HELP GROUPS)

Abarca, Reynante 15,000.00 10/21/2005 - 2,700.00 - 1,000.00 - - - - - - - - - - 11,300.00

Abiol, Jeremias N. 20,000.00 10/19/2005 - 4,200.04 - 1,000.00 - - 833.33 - - - - - - - 13,966.63

Academia, Theodora 10,000.00 10/20/2005 - 1,666.68 - 500.00 - - - - - - - - - - 7,833.32

Adeva, Demetria N. 20,000.00 10/06/2005 - - 1,666.67 - - - - - - - - - - - 18,333.33

Adlaon, Susana 14,000.00 10/14/2005 - 4,177.78 - 200.00 - - - - - - - - - - 9,622.22

10
Alfeche, Paul B. 20,000.00 10/14/2005 - - - 600.00 200.00 - 433.33 - - - - - - - 18,766.67

 
Ali, Annabelle 20,000.00 10/20/2005 - 3,333.33 - - - - - - - - - - - - 16,666.67

Alivio, Nora 5,000.00 10/21/2005 - 1,633.32 - - - - - - - - - - - - 3,366.68

Alivio, Sebastiana 5,000.00 10/21/2005 - 1,533.32 - - - - - - - - - - - - 3,466.68

Ariola, Harry 15,000.00 10/19/2005 - 500.00 - 200.00 - - - - - - - - - - 14,300.00

Bacanggoy, Zaldy 20,000.00 10/17/2005 - 10,211.08 - - - - - - - - - - - - 9,788.92

Bala, Roldan 10,000.00 01/01/2006 - 1,500.00 - - - - - - - - - - - - 8,500.00

240
 Balance
as of
  Collections  
Loan Date December
Debtors 31, 2018
Amount Granted
CY CY CY CY CY CY CY
  CY 2006 CY 2007 CY 2008 CY 2009 CY 2010 CY 2011 CY 2018
2005 2012 2013 2014 2015 2016 2017

Balan, Ernesto 20,000.00 10/21/2005 - 2,500.00 - 500.00 - - 3,600.00 - - - - - - - 13,400.00

Baroro, Brenda 5,000.00 10/21/2005 - 433.32 - 823.90 400.00 871.39 - - - - - - - - 2,471.39

Bartolata, Edgardo 20,000.00 10/12/2005 - 5,886.09 6,666.72 4,000.00 833.33 - 833.33 - - - - - - - 1,780.53

Baybay, Antonio 20,000.00 10/21/2005 - 4,261.17 - 200.00 - - - - - - - - - - 15,538.83

Bendoy, Virgilio 15,000.00 10/01/2005 - 2,500.00 - - 200.00 400.00 - - - - - - - - 11,900.00

Betualla, Reynaldo 16,000.00 10/17/2005 - - - 200.00 - - - - - - - - - - 15,800.00

Blando,Drusilla 5,000.00 09/23/2005 - - - - - - 208.33 - - - - - - - 4,791.67

Bordaje, Wenceslao
15,000.00 10/20/2005 - - - - - - - - - - - - - - 15,000.00
JR

Bordaje, Wenceslao
20,000.00 10/20/2005 - 3,333.33 - - - - - - - - - - - - 16,666.67
SR

Caharian, Maricris 5,000.00 09/23/2005 - - - - - - 208.33 - - - - - - - 4,791.67

Calimbayan, Olven
10,000.00 10/21/2005 - 4,762.00 476.20 600.00 - - - - - - - - - - 4,161.80
Paul

Cantaco, Lucia 3,000.00 12/31/2005 - - - - - - - - - - - - - - 3,000.00

Capinig, Teresa 10,000.00 10/20/2005 - 3,114.46 - - - - - - - - - - - - 6,885.54

Cobrado, Ruque 10,000.00 01/01/2006 - 1,251.00 - - - - - - - - - - - - 8,749.00

Cole,Silveria 8,000.00 10/21/2005 1,410.11 - - - - - - - - - - - - - 6,589.89

Concardas, Delia 15,000.00 10/19/2005 - - - 900.00 1,150.00 300.00 150.00 - - - - - - - 12,500.00

241
 Balance
as of
  Collections  
Loan Date December
Debtors 31, 2018
Amount Granted
CY CY CY CY CY CY CY
  CY 2006 CY 2007 CY 2008 CY 2009 CY 2010 CY 2011 CY 2018
2005 2012 2013 2014 2015 2016 2017

Cuabo, Fe 20,000.00 10/12/2005 - 3,333.32 836.11 4,168.77 833.33 - 833.33 - - - - - - - 9,995.14

Daanoy, Crispulo 10,000.00 10/19/2005 - 1,668.72 2,250.66 916.67 - - - - - - - - - - 5,163.95

Dacula, Alma 15,000.00 10/21/2005 - 7,500.33 - 4,650.02 1,050.00 500.00 181.00 - - - - - - - 1,118.65

Dacumos, Renato D. 20,000.00 10/06/2005 - - 1,666.67 - - - - - - - - - - - 18,333.33

Dagasuhan, Leonarda 20,000.00 10/21/2005 - 733.32 - 2,678.90 1,600.00 800.00 143.37 - - - - - - - 14,044.41

Dagasuhan, Myrna 12,000.00 10/21/2005 - 1,000.00 - 200.00 - - - - - - - - - 1,000.00 9,800.00

Dalogdog, Candida 15,000.00 10/20/2005 - - - 200.00 - - - - - - - - - - 14,800.00

Danao, Rosalinda 20,000.00 10/21/2005 - - - 600.00 400.00 200.00 266.66 - - - - - - - 18,533.34

Daya, Esterlita 5,000.00 12/31/2005 - - - - - - - - - - - - - - 5,000.00

Decierdo, Francisco 15,000.00 10/21/2005 - 2,700.00 - 1,366.64 - - 5,220.66 - - - - - - - 5,712.70

Degayo, Herlina G. 10,000.00 09/26/2005 - - - - - - - - - - - - - 10,000.00

Dela Cerna, Elly 3,000.00 09/26/2005 - 125.00 - - - - - - - - - - - - 2,875.00

Duhilag, Rita 20,000.00 10/12/2005 - 5,102.76 - 2,633.32 - - 833.33 - - - - - - - 11,430.59

Epe, Felicidad 10,000.00 10/19/2005 - 1,666.67 - 833.32 - - - - - - - - - - 7,500.01

Epe, Ronald 20,000.00 10/19/2005 - 3,333.33 - - - - - - - - - - - - 16,666.67

Escuadro, Alex 8,000.00 10/21/2005 - 893.20 - - - - - - - - - - - - 7,106.80

Fernandez, Geronimo 10,000.00 10/01/2005 - 1,666.67 - - - - - - - - - - - - 8,333.33

242
 Balance
as of
  Collections  
Loan Date December
Debtors 31, 2018
Amount Granted
CY CY CY CY CY CY CY
  CY 2006 CY 2007 CY 2008 CY 2009 CY 2010 CY 2011 CY 2018
2005 2012 2013 2014 2015 2016 2017

Flores, Aguinaldo 15,000.00 10/21/2005 - 3,933.33 - 1,200.00 - - - - - - - - - - 9,866.67

Francisco, Nestor 20,000.00 10/19/2005 - 7,491.52 4,563.89 3,150.00 - - 1,666.66 - - - - - - - 3,127.93

Galula, Luningning
20,000.00 10/12/2005 - 4,219.43 833.33 2,000.00 - - 1,712.47 - - - - - - 1,000.00 10,234.77
LL.

Gemodiala, Raul 3,000.00 09/26/2005 - - - - - - - - - - - - - - 3,000.00

Genilla, Felix 8,000.00 10/20/2005 - 1,333.32 - - - - - - - - - - - - 6,666.68

Himongala, Imelda 14,000.00 10/14/2005 - 4,677.78 - 1,200.00 - - - - - - - - - - 8,122.22

Himongala, Natalia 15,000.00 10/21/2005 - 4,840.00 - 1,200.00 - - - - - - - - - - 8,960.00

Himongala, Precy 14,000.00 10/14/2005 - 2,833.33 - 1,000.00 - - - - - - - - - - 10,166.67

Himongala, Tessie 14,000.00 10/14/2005 - 5,533.33 - 200.00 - - - - - - - - - - 8,266.67

Hinon, Evelyn 5,000.00 10/21/2005 1,433.32 - - 939.30 - - 391.86 - - - - - - - 2,235.52

Iniego, Cirilo 15,000.00 10/20/2005 - 5,308.88 - 1,500.00 - - 625.00 - - - - - - - 7,566.12

Jabla, Pedro 10,000.00 10/19/2005 - 1,679.20 - 200.00 - 200.00 416.67 - - - - - - - 7,504.13

Jagonia, Pedro B. 3,000.00 11/09/2005 - - - - - - - - - - - - - - 3,000.00

Jerome, Prepedigna 20,000.00 10/14/2005 - - - 600.00 200.00 - - - - - - - - - 19,200.00

KATIPUNAN FARMERS
MULTI-PURPOSE 450,000.00 1,540,000.00 10/21/2005 - 18,105.00 - - - - - - - - - - - 4,500.00 427,395.00
COOPERATIVE
11

  Lacson Violeta 20,000.00 10/14/2005 - 1,666.69 841.68 - - - - - - - - - - - 17,491.63

243
 Balance
as of
  Collections  
Loan Date December
Debtors 31, 2018
Amount Granted
CY CY CY CY CY CY CY
  CY 2006 CY 2007 CY 2008 CY 2009 CY 2010 CY 2011 CY 2018
2005 2012 2013 2014 2015 2016 2017

Lacuna, Paquito A. 20,000.00 10/06/2005 - - 1,666.67 - - - - - - - - - - - 18,333.33

Lawas, Bouchard 3,000.00 09/26/2005 - 250.00 - - - - - - - - - - - - 2,750.00

Ligue, Mila 10,000.00 10/19/2005 - 1,666.66 - - - - - - - - - - - - 8,333.34

Llanes, Teodylito 5,000.00 12/31/2005 - - - - - - - - - - - - - - 5,000.00

Lopez, Zosimo M. 20,000.00 10/06/2005 - - 1,666.67 - - - - - - - - - - - 18,333.33

Lozano, Alfredo 10,000.00 10/21/2005 - 4,762.00 876.20 - - - - - - - - - - - 4,361.80

Luardo, Jaime 10,000.00 10/21/2005 - - - - 500.00 - - - - - - - - - 9,500.00

Mabao Michel 20,000.00 10/21/2005 - 3,596.92 - 300.00 - - - - - - - - - - 16,103.08

Mahinay, Genoveva 15,000.00 10/21/2005 - 3,044.08 1,500.00 - 400.00 423.91 - - - - - - - - 9,632.01

Malagar, Marife 10,000.00 10/19/2005 - - - 200.00 - - - - - - - - - - 9,800.00

Mandac, Teresita 15,000.00 10/21/2005 - - - 600.00 200.00 200.00 450.00 - - - - - - - 13,550.00

Mariquit, Pedro 15,000.00 10/19/2005 - - - 500.00 - - 151.67 - - - - - - - 14,348.33

Maybituin, Emiliano 20,000.00 10/10/2005 - 9,999.97 3,333.32 - 300.00 - - - - - - - - - 6,366.71

Maybituin, Lemuel 20,000.00 10/06/2005 - 6,666.65 6,701.17 - 300.00 - - - - - - - - - 6,332.18

Mercado, Anita G. 20,000.00 10/19/2005 - 3,659.40 - 1,000.00 - - - - - - - - - 15,340.60

Mirambel, Lourdes 5,000.00 10/21/2005 - 1,433.32 - 200.00 - - - - - - - - - - 3,366.68

Moires, Rosemarie 8,000.00 10/21/2005 - 1,333.34 - 511.11 100.00 100.00 79.48 - - - - - - - 5,876.07

244
 Balance
as of
  Collections  
Loan Date December
Debtors 31, 2018
Amount Granted
CY CY CY CY CY CY CY
  CY 2006 CY 2007 CY 2008 CY 2009 CY 2010 CY 2011 CY 2018
2005 2012 2013 2014 2015 2016 2017

Montebon, Vivian 15,000.00 10/21/2005 - 2,500.00 - 1,000.00 2,468.33 734.57 172.07 - - - - - - - 8,125.03

Morales, Sergio 20,000.00 10/17/2005 - - - - - - 133.33 - - - - - - - 19,866.67

Nale, Teresa 15,000.00 10/21/2005 - 7,603.33 1,000.00 911.60 200.00 423.75 - - - - - - - - 4,861.32

Natan, Marilyn G. 10,000.00 10/19/2005 - 1,386.12 - 200.00 - - - - - - - - - - 8,413.88

Nuñez, Gary Magno

3,000.00 10/17/2005 - - - - - - - - - - - - - - 3,000.00
S.

Omolon, May 10,000.00 10/21/2005 - 1,526.68 - - - - - - - - - - - 1,500.00 6,973.32

Ong, Claudio 15,000.00 09/23/2005 - 1,923.34 - 3,125.00 625.00 - - - - - - - - - 9,326.66

Ouiano, Deivanie
15,000.00 09/23/2005 - 675.00 - - - - - - - - - - - - 14,325.00
Fhay

Pagara, Rosemio N. 10,000.00 09/27/2005 - 2,502.00 - - - - - - - - - - - - 7,498.00

Pasignajen, Araceli 10,000.00 10/21/2005 - - - - - - - - - - - - - 1,500.00 8,500.00

Pastor, Rodolfo 15,000.00 10/21/2005 - 5,700.00 1,000.00 2,000.00 1,464.44 1,411.92 1,414.56 - - - - - - - 2,009.08

Pedimonte, Noel 20,000.00 10/21/2005 - 4,254.15 - - - - - - - - - - - - 15,745.85

Pinonggan, Zaldy 10,000.00 10/21/2005 - 4,762.00 476.20 600.00 - - - - - - - - - - 4,161.80

Polloso, Bella S. 20,000.00 10/19/2005 - 3,450.00 - - - - - - - - - - - 16,550.00

Quiapo, Phoebe D. 3,000.00 09/26/2005 - 375.00 - - - - - - - - - - - - 2,625.00

Quinco, Vicente 20,000.00 10/17/2005 - 7,116.45 - 200.00 757.72 - - - - - - - - - 11,925.83

245
 Balance
as of
  Collections  
Loan Date December
Debtors 31, 2018
Amount Granted
CY CY CY CY CY CY CY
  CY 2006 CY 2007 CY 2008 CY 2009 CY 2010 CY 2011 CY 2018
2005 2012 2013 2014 2015 2016 2017

Rabor, Rowena A. 20,000.00 10/14/2005 - 1,666.69 225.03 342.43 - - - - - - - - - - 17,765.85

Ramiro, Veronica 15,000.00 10/19/2005 - - - - - - - - - - - - - - 15,000.00

Ramos, Ronald 10,000.00 10/21/2005 - 4,762.00 476.20 600.00 - - - - - - - - - - 4,161.80

Rapatan, Jeni 20,000.00 10/21/2005 - 1,773.01 - 400.00 - - - - - - - - - - 17,826.99

Raterta, Candelaria 12,000.00 10/21/2005 - 3,300.00 - 1,000.00 - - - - - - - - - - 7,700.00

Raterta, Editha 10,000.00 10/21/2005 - 3,766.68 - 400.00 - - - - - - - - - - 5,833.32

Raterta, Vicky 10,000.00 10/21/2005 - - - 600.00 - - - - - - - - - - 9,400.00

Raterta, Winifreda 20,000.00 10/21/2005 - 500.00 - 400.00 434.78 - - - - - - - - - 18,665.22

Razo, Karen Marie 20,000.00 10/21/2005 - - - 1,000.00 - - - - - - - - - 19,000.00 -

Recipulcolo, Jessie 10,000.00 10/19/2005 - - - - 800.00 850.00 400.01 - - - - - - - 7,949.99

Resma,Glen Y. 20,000.00 10/14/2005 - 4,730.00 1,638.65 1,700.00 450.00 700.00 1,713.24 3,009.05 - - - - - - 6,059.06

Resma, Pilar W. 20,000.00 10/14/2005 - 4,730.00 1,638.65 1,700.00 450.00 700.00 1,713.24 2,973.00 - - - - - - 6,095.11

Reterta, Myrna 10,000.00 10/21/2005 - - - - - - - - - - - - - - 10,000.00

Revelo, Adelo 5,000.00 10/21/2005 - 933.32 459.33 700.00 - - - - - - - - - - 2,907.35

Romuros, Francis 10,000.00 10/18/2005 - 1,666.67 - 1,400.00 2,885.19 750.59 416.67 - - - - - - - 2,880.88

Sabaduquia, Ilin 20,000.00 10/12/2005 - 5,102.76 - 1,387.55 - - 833.33 - - - - - - 1,500.00 11,176.36

246
 Balance
as of
  Collections  
Loan Date December
Debtors 31, 2018
Amount Granted
CY CY CY CY CY CY CY
  CY 2006 CY 2007 CY 2008 CY 2009 CY 2010 CY 2011 CY 2018
2005 2012 2013 2014 2015 2016 2017

Samonte, Ma.
5,000.00 09/23/2005 - - - - - - 208.33 - - - - - - - 4,791.67
Corazon

Samonte, Rosario 5,000.00 09/23/2005 - - - - - - 208.33 - - - - - - - 4,791.67

Sanchez, Amada 3,000.00 12/31/2005 - - - - - - - - - - - - - 1,000.00 2,000.00

Sario, Jezreel 20,000.00 10/11/2005 - 10,177.65 3,500.00 - - - - - - - - - - - 6,322.35

Sedurifa, Divina 8,000.00 10/21/2005 - 411.11 1,395.74 - - - - - - - - - - - 6,193.15

Serino, Noel Vincent 3,000.00 09/26/2005 - 500.00 - - - - - - - - - - - - 2,500.00

Subrana, Asher 10,000.00 10/19/2005 - - 1,847.25 200.00 - - 493.28 - - - - - - - 7,459.47

Suico, Wellington 8,000.00 10/20/2005 - 4,107.79 - - - 433.35 - - - - - - - - 3,458.86

Suizo, Navidad 15,000.00 10/21/2005 - 2,500.00 - 600.00 200.00 - 161.00 - - - - - - - 11,539.00

Sumagang, Rene 10,000.00 10/21/2005 - 4,762.00 476.20 600.00 - - - - - - - - - - 4,161.80

Tagaylo, Araceli V. 20,000.00 10/12/2005 - 3,388.88 836.11 4,168.77 833.33 - 833.33 - - - - - - - 9,939.58

Tagaylo, Delia L. 20,000.00 10/14/2005 - 1,666.69 841.68 833.33 - - - - - - - - - - 16,658.30

Tagaylo, Perla V. 20,000.00 10/14/2005 - 1,666.69 841.68 - - - - - - - - - - - 17,491.63

Tampos, Gerry 15,000.00 10/20/2005 - 2,300.00 - - - 457.67 1,556.87 - - - - - - - 10,685.46

Taño, Benedicto 15,000.00 10/21/2005 - 2,800.00 - 500.00 3,918.66 1,877.99 2,755.98 489.51 942.63 - - - - - 1,715.23

Tarondoy, Bertuldo 10,000.00 10/19/2005 - - - - - - 416.67 - - - - - - - 9,583.33

247
 Balance
as of
  Collections  
Loan Date December
Debtors 31, 2018
Amount Granted
CY CY CY CY CY CY CY
  CY 2006 CY 2007 CY 2008 CY 2009 CY 2010 CY 2011 CY 2018
2005 2012 2013 2014 2015 2016 2017

Teves, Anecita 10,000.00 10/19/2005 - 1,666.67 - - - - - - - - - - - - 8,333.33

Teves, Erlito 10,000.00 10/19/2005 - 1,666.67 - - - - - - - - - - - - 8,333.33

Teves, Lydia 15,000.00 10/21/2005 - - - - - - - - - - - - - - 15,000.00

Tubongbanua, Erline 20,000.00 10/21/2005 - 6,515.67 1,865.16 2,000.00 - - - - - - - - - - 9,619.17

Utlang, Ruben T. 20,000.00 10/14/2005 - 4,730.00 - 6,900.00 1,150.00 2,100.00 1,863.07 264.26 283.01 - - - - 2,709.66 -

Velez, Arlene T. 20,000.00 10/14/2005 - 1,666.69 2,508.34 3,242.69 1,323.91 - 930.54 - - - - - - - 10,327.83

Ventura, Teresita 8,000.00 10/21/2005 - - - 1,000.00 600.00 911.11 4,155.57 - - - - - - - 1,333.32

Versola, Ramon 16,000.00 10/17/2005 - 7,652.22 - 3,000.00 3,388.05 - - - - - - - - - 1,959.73

Villarin, Rufina 3,000.00 09/26/2005 - 625.00 - - - - - - - - - - - - 2,375.00

Villaruz, Evangeline 15,000.00 10/21/2005 - - - 400.00 - 200.00 - - - - - - - - 14,400.00

Violanda, Victor 20,000.00 10/21/2005 - 7,759.61 4,220.37 400.00 1,400.00 200.00 176.94 - - - - - - - 5,843.08

Yañez, Noel 14,000.00 10/14/2005 - 4,677.78 - - - - - - - - - - - - 9,322.22

Yanga, Bernadita 3,000.00 12/31/2005 - - - - - - - - - - - - - - 3,000.00

Yano, Mario M. 20,000.00 10/06/2005 - - 1,666.67 - - - - - - - - - - - 18,333.33

Zabate, Pia G. 20,000.00 10/09/2005 - 3,551.04 - 500.00 - - - - - - - - - - 15,948.96

CO-OPS FOR CHRIST

12 MULTI PURPOSE COOP 300,000.00 300,000.00 04/30/2017 - - - - - - - - - - - - 87,500.00 137,500.00 75,000.00
- (POBLACION)

248
 Balance
as of
  Collections  
Loan Date December
Debtors 31, 2018
Amount Granted
CY CY CY CY CY CY CY
  CY 2006 CY 2007 CY 2008 CY 2009 CY 2010 CY 2011 CY 2018
2005 2012 2013 2014 2015 2016 2017

COREHOUSE SEA-
13 KAUNLARAN 16,360.00 16,360.00 06/30/2005 - - - - - - - - - - - - - - 16,360.00
ASSOCIATION

(CUIC) COOPERATIVE
UNION OF ILIGAN
CITY, (RCTMC) Building
14 200,000.00 200,000.00 12/03/2018 200,000.00
IISHAI, Suarez, Iligan City
represented by Chairman
Edwin P. Quisido

EDEN MULTI-PURPOSE
15 150,000.00 150,000.00 12/29/2009 - - - - - 44,925.00 55,306.51 14,668.21 883.00 - - - 1,000.00 - 33,217.28
COOPERATIVE

Fil-Vinyl Multi-Purpose
Cooperative, Assumption
Heights Buru-un, ZIligan
16 200,000.00 200,000.00 12/03/2018 200,000.00
City, represented by its
Chairman Wilfredo R.
Baban

FIRST ILIGAN UNITED

17 VENDORS (FICUVA) 300,000.00 300,000.00 12/03/2018 300,000.00
MPC

FOREVER HIGHLIGHT-
18 SEA KAUNLARAN 100,000.00 100,000.00 12/29/2011 - - - - - - - - - - - - - - 100,000.00
(Emma Reambonanza)

GAMMA EPSILON
INTERNATIONAL 1963
MARKETING INC.,Purok
19 I La Salle Road, Pala-o, 300,000.00 300,000.00 12/03/2018 300,000.00
Iligan City, represented by :
its President, Rolando N.
Buenaventura

249
 Balance
as of
  Collections  
Loan Date December
Debtors 31, 2018
Amount Granted
CY CY CY CY CY CY CY
  CY 2006 CY 2007 CY 2008 CY 2009 CY 2010 CY 2011 CY 2018
2005 2012 2013 2014 2015 2016 2017

GAWAD KALINGA
COMMUNITY
20 953,634.00 953,634.00 08/30/2005 - 231,167.96 - 287,870.75 - - - - - - - - - - 434,595.29
DEVELOPMENT
FOUNDATION

GENERAL FUND - 83,008.01 -

21 83,008.01 06/30/2005 - - - - - - - - - - - - - 83,008.01
ANDRES BUENDIA

GK MISSION VILLE
22 KALIPI WOMEN 12,000.00 12,000.00 12/31/2011 - - - - - - - - - - - - - - 12,000.00
(Jennifer H. Hora)

GREENFIELD SEAK
ASSOCIATION
23 (Represented by 75,000.00 75,000.00 12/31/2010 - - - - - - - - - - - - - - 75,000.00
GUALBERTA CAHILOG-
Pres.)

HOG GROWER
ASSOCIATION, 50,000.00
(TUBOD)

Buenaventurada,
10,000.00 06/20/2006 - 1,666.67 1,588.89 200.00 100.00 100.00 77.52 - - - - - - - 6,266.92
Oribe

25 Diosdado, Maribo 10,000.00 06/20/2006 - - 3,255.56 - 200.00 - - - - - - - - - 6,544.44

 
Dominga Pasencia 10,000.00 06/20/2006 - 3,333.34 - 200.00 300.00 200.00 366.66 - - - - - - - 5,600.00

Lilia Lacosta 10,000.00 06/20/2006 - - - 200.00 300.00 100.00 - - - - - - - - 9,400.00

Rosemarie, Lacuña 10,000.00 06/20/2006 - - - - - - - - 388.89 - - - - - 9,611.11

HONEY BABES ASS.

26 250,000.00 250,000.00 06/22/2006 - 92,610.12 86,336.66 - 4,000.00 - - - - - - - 4,500.00 2,000.00 60,553.22
INC. -(UBALDO LAYA)

ICNHS MULTI-PURPOSE
27 650,000.00 650,000.00 07/01/2017 325,000.00 325,000.00
COOPERATIVE

250
 Balance
as of
  Collections  
Loan Date December
Debtors 31, 2018
Amount Granted
CY CY CY CY CY CY CY
  CY 2006 CY 2007 CY 2008 CY 2009 CY 2010 CY 2011 CY 2018
2005 2012 2013 2014 2015 2016 2017

ILIFFODS MULTI-
28 PURPOSE 100,000.00 100,000.00 06/30/2005 - - - - - - - - - - - - - - 100,000.00
COOPERATIVE

ILIGAN ABACA
29 PRODUCER'S 800,000.00 800,000.00 03/03/2012 - - - - - - - - - - - - - 800,000.00
COOPERATIVE

ILIGAN CITY EAST

31 NATIONAL HIGH 250,000.00 250,000.00 03/06/2017 125,000.00 125,000.00
SCHOOL MPC

ILIGAN FOOD
TERMINAL SERVICE
32 COOPERATIVE (Bgy. 500,000.00 500,000.00 08/24/2017 50,000.00 450,000.00
San Miguel, Tibanga,
Iligan City)

ILIGAN LIGHT
EMPLOYEES MULTI-
33 PURPOSE 400,000.00 400,000.00 03/06/2017 200,000.00 200,000.00
COOPERATIVE
(Poblacion, Iligan City)

ILIGAN QUAIL RAISER

34 150,000.00 150,000.00 04/06/2010 - - - - - - - - - - - - - - 150,000.00
ASSOCIATION

ISLA VERDE
BARANGAY ABUNO
35 710,920.00 710,920.00 06/30/2005 - - 20,000.00 - - - 3,000.00 - - - 5,000.00 - - - 682,920.00
COOP, c/o Bonifacio
Abayan

KABACSANAN
36 FARMERS 278,616.00 278,616.00 06/30/2005 - - - - - - - - - - - - - - 278,616.00
ASSOCIATION

251
 Balance
as of
  Collections  
Loan Date December
Debtors 31, 2018
Amount Granted
CY CY CY CY CY CY CY
  CY 2006 CY 2007 CY 2008 CY 2009 CY 2010 CY 2011 CY 2018
2005 2012 2013 2014 2015 2016 2017

KALUBIHON
LIVELIHOOD ASS. OF
37 DALIPUGA, INC - 125,000.00 125,000.00 10/07/2008 - - - 10,416.66 - - - - - - - - - - 114,583.34
(DALIPUGA) (Mediana,
Robert)

LESS FATS HOG AND

DELICIOUS MEAT
60,000.00
PROJECT GROUPS-
(SANTIAGO)

Arsenia Bangongon 10,000.00 06/15/2006 - 1,000.00 - 300.00 - - - - - - - - - - 8,700.00

38 Avelina Lagrimas 10,000.00 06/15/2006 - 1,666.67 - 1,000.00 - - - - - - - - - - 7,333.33

Melicia Jagonal 10,000.00 06/15/2006 - 1,666.67 - - - - - - - - - - - - 8,333.33

 
Merlyn Villarin 10,000.00 06/15/2006 - 1,800.00 3,188.90 1,787.52 - - - - - - - - - - 3,223.58

Perly Bangongon 10,000.00 06/15/2006 - 1,000.00 - 300.00 - - - - - - - - - - 8,700.00

Wella Boncales 10,000.00 06/15/2006 - 1,866.67 3,191.56 1,865.84 955.61 411.70 964.53 - - - - - - - 744.09

LOWER MANDULOG
39 349,000.00 349,000.00 06/30/2005 4,000.00 - - 96,000.00 6,000.00 - 24,882.40 - - - - - - - 218,117.60
FARMERS COOP

MAYKAPANSANAN
40 LINGAP ASSOCIATION 12,000.00 12,000.00 12/31/2011 - - - - - - - - - - - - - - 12,000.00
(Ma. Leonora T. Jariol)

592,500.00
METRO ILIGAN
41 592,500.00 06/30/2005 - 35,000.00 31,000.00 27,000.00 11,300.00 - 11,000.00 - - - - - 16,000.00 - 461,200.00
TRANSPORT SERVICES

MHRG-(MANUANG
HOG RAISING GROUP)- 90,000.00
Tubod
42 Susana Apal 9,000.00 06/15/2006 - 1,500.00 1,500.00 - - - - - - - - - - - 6,000.00
 
Simforiana Villaruz 9,000.00 06/15/2006 - 1,620.00 1,520.00 1,500.00 - - - - - - - - - - 4,360.00

252
 Balance
as of
  Collections  
Loan Date December
Debtors 31, 2018
Amount Granted
CY CY CY CY CY CY CY
  CY 2006 CY 2007 CY 2008 CY 2009 CY 2010 CY 2011 CY 2018
2005 2012 2013 2014 2015 2016 2017

Norna Laput 9,000.00 06/15/2006 - 1,500.00 3,000.00 805.00 500.00 - 741.03 - - - - - - - 2,453.97

Melchora Reyes 9,000.00 06/15/2006 - 1,500.00 3,000.00 1,305.00 861.55 - 453.33 - - - - - - - 1,880.12

Maura Paculba 9,000.00 06/15/2006 - 3,000.00 - 2,600.00 2,341.33 - 935.88 - - - - - - - 122.79

Malome Catubay 9,000.00 06/15/2006 - 2,250.00 4,500.00 - - - - - - - - - - - 2,250.00

Lusminda Imperial 9,000.00 06/15/2006 - 1,500.00 1,500.00 - - - - - - - - - - - 6,000.00

Leonila Ondora 9,000.00 06/15/2006 - 3,000.00 1,500.00 1,500.00 - - - - - - - - - - 3,000.00

Josephine Zapanta 9,000.00 06/15/2006 - 3,000.00 - 1,500.00 - - - - - - - - - - 4,500.00

Carlota Eroy 9,000.00 06/15/2006 - 1,903.75 3,000.00 - - - - - - - - - - - 4,096.25

NAPOCOR ELEM. 503,229.14

SCHOOL TEACHERS -
COOP

  182,812.50 06/30/2005 21,875.00 146,770.82 - - - - - - - - - - - - 14,166.68

43
  27,499.98 07/31/2008 - - - - - - - - - - - - - - 27,499.98
 
-
  250,000.00 11/07/2008 - - - 52,083.33 125,000.04 114,583.29 42,291.99 - - - - - - -
83,958.65
  42,916.66 01/31/2011 - - - - - - 20,833.33 - - - - - - - 22,083.33

NWM-ILIGAN POLICE 100,000.00

RETIREES
44 ASSOCIATION MULTI- 100,000.00 07/06/2005 - 37,125.00 24,987.72 - - - 12,500.00 - - - - 23,334.50 - - 2,052.78
PURPOSE
COOPERATIVE

PUNDOK GLORY 70,000.00

Primitivo Delos
10,000.00 06/15/2006 - - 1,666.67 416.67 - - - - - - - - - 500.00 7,416.66
45 Santos
 
Obdulla dela
10,000.00 06/15/2006 - - 1,666.67 1,808.32 2,333.99 - - - - - - - - 1,500.00 2,691.02
Concepcion

253
 Balance
as of
  Collections  
Loan Date December
Debtors 31, 2018
Amount Granted
CY CY CY CY CY CY CY
  CY 2006 CY 2007 CY 2008 CY 2009 CY 2010 CY 2011 CY 2018
2005 2012 2013 2014 2015 2016 2017

Marcela, Dumaog 10,000.00 06/15/2006 - - 2,800.01 - 476.00 200.00 178.25 - - - - - - - 6,345.74

Ma. Theresa Reyes 10,000.00 06/15/2006 - - - - - - - - - - - - - 10,000.00

Genedina de Guzman 10,000.00 06/15/2006 - - 1,666.67 416.67 - - - - - - - - - 500.00 7,416.66

Brenda Casipong 10,000.00 06/15/2006 - - 1,666.67 388.89 - - - - - - - - - - 7,944.44

Anita Dorotayo 10,000.00 06/15/2006 - - 1,666.67 3,195.77 3,384.43 - 129.87 - - - - - - - 1,623.26

PUROK 1 BRY. SARAY

46 FIRE VICTIMS 35,000.00 35,000.00 03/20/2012 - - - - - - - 4,375.00 8,750.00 - - - - 1,500.00 20,375.00
ASSOCIATION

PUROK LOURDES
TUBOD CHAPTER 60,000.00
(TUBOD)

Gloria Atillo 10,000.00 06/15/2006 - 1,666.67 1,666.67 - - - - - - - - - - - 6,666.66

Merlyn Mesa 10,000.00 06/15/2006 - 1,666.67 1,666.67 300.00 - - 1,417.19 917.51 959.68 - - - - - 3,072.28
47
Rosalina Mesa 10,000.00 06/15/2006 - 1,666.67 1,666.67 - - - 77.78 - - - - - - - 6,588.88
 
Tarcela Dequito 10,000.00 06/15/2006 - 3,466.67 - 100.00 - - - - - - - - - - 6,433.33

Vicenta Gepiga 10,000.00 06/15/2006 - 1,666.67 - - - - - - - - - - - - 8,333.33

Viecy Atillo 10,000.00 06/15/2006 - 1,666.67 - - - - - - - - - - - - 8,333.33

175,000.00
RISING STAR MULTI-
48 175,000.00 06/30/2005 20,000.00 - - - - - 10,000.00 - - - - 30,000.00 10,000.00 - 105.000.00
PURPOSE COOP

RJSPR GROUP - (BRGY

54,000.00
BURU-UN)

Silveriana Canoy 12,000.00 06/15/2006 - - - - - - - - - - - - - - 12,000.00

49
Rosita Sayre 12,000.00 06/15/2006 - 2,000.00 - - - 734.23 466.67 - - - - - - - 8,799.10
 
Raul Humdos 10,000.00 06/15/2006 - - - 433.34 468.11 - - - - - - - - - 9,098.55

Prisil Jayme 12,000.00 06/15/2006 - - - - - - - - - - - - - - 12,000.00

254
 Balance
as of
  Collections  
Loan Date December
Debtors 31, 2018
Amount Granted
CY CY CY CY CY CY CY
  CY 2006 CY 2007 CY 2008 CY 2009 CY 2010 CY 2011 CY 2018
2005 2012 2013 2014 2015 2016 2017

Jocelyn Silab 8,000.00 06/15/2006 - - - - - - - - - - - - - - 8,000.00

ROMA-ROOSEVELT
MOTHERHOOD ASS. 58,000.00
(SARAY-TIBANGA)

Vilma Aying 10,000.00 06/15/2006 - 416.67 - - - - 136.34 - - - - - - - 9,446.99

Lusminda Caipang 8,000.00 06/15/2006 - - - - - - - - - - - - - - 8,000.00

50

Gertrudes Tadlip 10,000.00 06/15/2006 - - - - - - 166.67 167.22 - - - - - - 9,666.11

 
Gemina Alburo 10,000.00 06/15/2006 - - - 300.00 - - 107.67 - - - - - - - 9,592.33

Carmen Colaljo 10,000.00 06/15/2006 - - - - - - 26.67 - - - - - - - 9,973.33

Anita Paderanga 10,000.00 06/15/2006 - 416.67 - - - - - - - - - - - - 9,583.33

SELF EMPLOYMENT
ASSISTANCE (SEA) 271,000.00
COMMITTEE OF ILIGAN

Abundia Balan -
Bahayan, Upper 3,000.00 09/13/2005 - 1,000.00 - - - - - - - - - - - - 2,000.00
Hinaplanon

51

Allan P. Pormento -
10,000.00 09/09/2005 - - - - - - - - - - - - - - 10,000.00
  Ubaldo Laya

Anecio, Jocelyn -
10,000.00 10/11/2005 - - - - - - - - - - - - - - 10,000.00
Rogongon

Angelito F. Calunod-
3,000.00 09/21/2005 - - - - - - - - - - - - - - 3,000.00
Digkilaan

255
 Balance
as of
  Collections  
Loan Date December
Debtors 31, 2018
Amount Granted
CY CY CY CY CY CY CY
  CY 2006 CY 2007 CY 2008 CY 2009 CY 2010 CY 2011 CY 2018
2005 2012 2013 2014 2015 2016 2017

Apos, Miguel
10,000.00 09/22/2005 - 5,003.00 4,170.00 - - - - - - - - - - - 827.00
-Santiago

Arnona T. Abangco
3,000.00 09/13/2005 - - - - - - - - - - - - - - 3,000.00
-Mahayahay

Basas, Eulalio -
3,000.00 09/22/2005 - 125.00 - - - - - - - - - - - - 2,875.00
Acmac

Benedicto Logronio
10,000.00 09/12/2005 - 1,000.00 - - - - - - - - - - - - 9,000.00
Jr - San Miguel

Bernardita Cangke -
3,000.00 09/13/2005 - - - - - - - - - - - - - - 3,000.00
Upper Tominobo

Bontilao, Sabino -
10,000.00 10/05/2005 - 4,170.00 - - - - - - - - - - - - 5,830.00
Mandulog

Caballero, Desiderio -
10,000.00 09/07/2005 - - - - - - - - - - - - - - 10,000.00
Propoer Hinaplanon

Cano-os, Tito -
3,000.00 09/22/2005 - 500.00 - - - - - - - - - - - - 2,500.00
Abuno

Cesar, Sangco-an
3,000.00 09/13/2005 - - - - - - - - - - - - - - 3,000.00
-Rogongon

Dany Gomonay -
10,000.00 09/12/2005 - - - - - - - - - - - - - - 10,000.00
Santiago

256
 Balance
as of
  Collections  
Loan Date December
Debtors 31, 2018
Amount Granted
CY CY CY CY CY CY CY
  CY 2006 CY 2007 CY 2008 CY 2009 CY 2010 CY 2011 CY 2018
2005 2012 2013 2014 2015 2016 2017

Dapat, Alendel -
10,000.00 09/22/2005 - 3,336.00 - - - - - - - - - - - - 6,664.00
Ditucalan

David L. Ande -
10,000.00 09/13/2005 - 417.00 - - - - - - - - - - - - 9,583.00
Saray

Dela Rosa, Asuncio -

3,000.00 09/22/2005 - 2,500.00 - - - - - - - - - - - - 500.00
Poblacion

Donald B. Brandilla -
3,000.00 09/21/2005 - - - - - - - - - - - - - - 3,000.00
Saray

Eduardo, Alquiza -
10,000.00 09/09/2005 - 470.00 - - - - - - - - - - - - 9,530.00
Digkila-an

Geraldine Z. Porras 3,000.00 09/15/2005 - - - - - - - - - - - - - - 3,000.00

Halagat, Basilio -
3,000.00 09/22/2005 - - - - - - - - - - - - - - 3,000.00
Rogongon

Henry, Ejara - Bayug

3,000.00 09/14/2005 - 1,000.00 - - - - - - - - - - - - 2,000.00
Hinaplanon

Heracleo Gacasan -
10,000.00 09/13/2005 - 2,400.00 - - - - - - - - - - - - 7,600.00
Bahayan, Luinab

Irnani L. Matigas -
3,000.00 09/19/2005 - 1,000.00 - - - - - - - - - - - - 2,000.00
Kiwalan

Itum, Alfredo -
10,000.00 09/22/2006 - 2,502.00 - - - - - - - - - - - - 7,498.00
Digkila-an

Jessielyn S. Bulos -
3,000.00 09/14/2005 - 1,000.00 - - - - - - - - - - - - 2,000.00
San Roque

257
 Balance
as of
  Collections  
Loan Date December
Debtors 31, 2018
Amount Granted
CY CY CY CY CY CY CY
  CY 2006 CY 2007 CY 2008 CY 2009 CY 2010 CY 2011 CY 2018
2005 2012 2013 2014 2015 2016 2017

Julito A. Saylan -
10,000.00 09/21/2005 - 834.00 - - - - - - - - - - - - 9,166.00
Mainit

Lubguban, Edilberto -
10,000.00 09/22/2005 - 2,085.00 - - - - - - - - - - - - 7,915.00
Dalipuga

Luzviminda, Nabuya
10,000.00 09/14/2005 - 834.00 - 500.00 - - - - - - - - - - 8,666.00
- Tambacan

Ma. Leonora T. Jariol

3,000.00 09/15/2005 - 2,500.00 - - - - - - - - - - - 500.00 -
- Pala-o

Ma. Estela Barredo -

10,000.00 09/09/2005 - 2,520.00 - - - - - - - - - - - - 7,480.00
Tomas Cabili

Narciso G. Baquaino
3,000.00 09/12/2005 - - - - - - - - - - - - - - 3,000.00
- Bahayan, Luinab

Necias P. Seco - Del

3,000.00 09/21/2005 - - - - - - - - - - - - - - 3,000.00
Carmen

Ortizo M. Uday -
10,000.00 09/15/2005 - - - - - - - - - - - - - - 10,000.00
Mahayahay

Richie Rose D.
3,000.00 09/21/2005 - - - - - - - - - - - - - - 3,000.00
Condrado - Kiwalan

Romel Joseph,
10,000.00 09/15/2005 - 4,000.00 2,500.00 - - - - - - - - - - - 3,500.00
Austria - Ma. Cristina

258
 Balance
as of
  Collections  
Loan Date December
Debtors 31, 2018
Amount Granted
CY CY CY CY CY CY CY
  CY 2006 CY 2007 CY 2008 CY 2009 CY 2010 CY 2011 CY 2018
2005 2012 2013 2014 2015 2016 2017

Salvacion G. Beldad -
3,000.00 09/21/2005 - 1,125.00 750.00 - - - - - - - - - - - 1,125.00
Buru-un

Santiago C. Arias -
10,000.00 09/15/2005 - 4,500.00 1,500.00 - - - - - - - - - - - 4,000.00
Del Carmen

Serenuela, Rosa -
3,000.00 09/22/2005 - 500.00 - - - - - - - - - - - - 2,500.00
Mandulog

Talado, Virgelio -
3,000.00 09/22/2005 - - - - - - - - - - - - - 500.00 2,500.00
Mahayahay

Tejada, Rolando - Sta.

3,000.00 10/05/2005 - - - - - - - - - - - - - - 3,000.00
Elena

Teresita Ricaplaza -
3,000.00 09/07/2005 - - - - - - - - - - - - - - 3,000.00
Tambacan

Thelma Macalisang -
3,000.00 09/21/2005 - 125.00 - - - - - - - - - - - - 2,875.00
Tambacan

Veleriano A.
3,000.00 09/12/2005 - - - - - - - - - - - - - - 3,000.00
Yangyang - Suarez

Velasco, Narcisa -
3,000.00 09/22/2005 - - - - - - - - - - - - - - 3,000.00
Tominobo

Virgilio L. Qunaquin
3,000.00 09/07/2005 - - - - - - - - - - - - - - 3,000.00
- Tipanoy

SUSTAINABLE AGRI-
BUSINESS GROUP - 50,000.00
(DIGKILA-AN)
52
Alfredo Anor 10,000.00 06/15/2006 - - - - - - - - - - - - - - 10,000.00
 
Daniella Flores 10,000.00 06/15/2006 - 450.00 - - 1,346.74 - - - - - - - - 8,203.26 -

259
 Balance
as of
  Collections  
Loan Date December
Debtors 31, 2018
Amount Granted
CY CY CY CY CY CY CY
  CY 2006 CY 2007 CY 2008 CY 2009 CY 2010 CY 2011 CY 2018
2005 2012 2013 2014 2015 2016 2017

Lorna Tomarong 10,000.00 06/15/2006 - 416.67 - 833.34 - 913.98 - - - - - - - - 7,836.01

Mildred Tucalo 10,000.00 06/15/2006 - 416.67 - - - - - - - - - - - - 9,583.33

Perlinda Anor 10,000.00 06/15/2006 - 416.67 - - - - - - - - - - - - 9,583.33

TAMBACAN MULTI-
53 PURPOSE 184,000.00 184,000.00 06/30/2005 - - - - - - - - - - - - - - 184,000.00
COOPERATIVE

TIPANOY LIVELIHOOD
MULTI-PURPOSE COOP.
54 250,000.00 250,000.00 08/16/2006 - 10,416.67 - - - - - - - - - - - - 239,583.33
Rep By: C. Tamrgo & R.
Miclat - (DOÑA MARIA)

TRIPLE MULTI- 120,500.00

55 PURPOSE 120,500.00 06/30/2005 - - - - - - - - - - - - - - 120,500.00
COOPERATIVE

UNKNOWN 312,966.45 -
-
  - - - 2,925.00 - 100.00 283,745.84
286,770.84
  252,558.34 01/31/2011 - - - - - - - - - - - - - - 252,558.34

  3,374.79 06/30/2011 - - - - - - - - - - - - - - 3,374.79

  3,333.34 06/30/2011 - - - - - - - - - - - - - - 3,333.34

  833.33 06/30/2011 - - - - - - - - - - - - - - 833.33

56
    833.32 06/30/2011 - - - - - - - - - - - - - - 833.32

  20,833.33 06/30/2011 - - - - - - - - - - - - - - 20,833.33

  6,675.00 06/30/2011 - - - - - - - - - - - - - - 6,675.00

  5,400.00 06/30/2011 - - - - - - - - - - - - - - 5,400.00

  225.00 06/30/2011 - - - - - - - - - - - - - - 225.00

  18,900.00 06/30/2011 - - - - - - - - - - - - - - 18,900.00

260
 Balance
as of
  Collections  
Loan Date December
Debtors 31, 2018
Amount Granted
CY CY CY CY CY CY CY
  CY 2006 CY 2007 CY 2008 CY 2009 CY 2010 CY 2011 CY 2018
2005 2012 2013 2014 2015 2016 2017

WAGO FAMILY SEA K

ASSOCIATON (Bracero 250,000.00 -
Carmelita)
57
Bracero Carmelita 125,000.00 12/31/2007 - - - - - - - - - - - - - - 125,000.00
 
  125,000.00 12/29/2009 - - - - - - - - - - - - - - 125,000.00

ZONE HILLTOP
LIVELIHOOD ASS. - 50,000.00 -
(BRGY SUAREZ)

Virginia Coleto 10,000.00 06/15/2006 - 1,666.67 1,666.67 1,322.25 2,228.04 - 1,915.29 - - - - - - - 1,201.08
58
Ruth Cimafranca 10,000.00 06/15/2006 - 1,666.67 3,333.34 - - - - - - - - - - - 4,999.99
 
Evelyn Sulay 10,000.00 06/15/2006 - 1,666.67 3,333.34 - - - - - - - - - - - 4,999.99

Andrea Razo 10,000.00 06/15/2006 - 1,666.67 1,666.67 1,411.11 - - - - - - - - - - 5,255.55

Amparo Sulay 10,000.00 06/15/2006 - 1,666.67 3,333.34 - - - - - - - - - - - 4,999.99

      13,724,733.60 13,724,733.60 48,718.43 1,102,254.26 488,952.72 645,316.84 259,884.64 228,014.45 517,887.96 26,863.76 12,207.21 - 5,000.00 53,334.50 119,000.00 991,212.92 9,226,085.91

Legend:
Prepared by: Reviewed by:
Collection not applicable

No collection since loan was granted ASHMA A. EDRES ANIDA A. MITMUG

State Auditor II State Auditor IV
Audit Team Member Audit Team Leader

261
 Appendix E

SCHEDULE OF BUB PROJECTS PROPOSED FOR CY 2014-2016

As of December 31, 2018
City Government of Iligan
Disbursements Balance
No Name of Programs, Activities & Receipt of As of
SA CY Amount Status
. Projects Fund 2016 2017 2018 December 31,
2018
Enhancement and Expansion of
DA 2014 09/08/2016 1,440,000.00 - 1,349,800.00 - 90,200.00 On-going
1 Upland Rice Production

Enhancement and Expansion of OPV Not

DA 2014 09/08/2016 1,520,000.00 - - - 1,520,000.00
2 Corn Production implemented

Organic Vegetable Production and Not

DA 2014 09/08/2016 1,200,000.00 - - - 1,200,000.00
3 Enhancement Support and Training implemented

Peanut Production Enhancement and Not

DA 2014 09/08/2016 480,000.00 - - - 480,000.00
Expansion Support and Training implemented
4
Organic Spices Demonstration Farm
DA 2014 09/08/2016 200,000.00 - - 177,502.00 22,498.00 On-going
Development and Production Support
5
Expansion and Enhancement of High-
DA 2014 09/08/2016 1,860,000.00 - 1,132,286.75 - 727,713.25 On-going
Value Perennial Trees and Crops
6
Livestock and Poverty Integration Into
Farming Systems and Capability
Not
Building for Livestock and Poultry DA 2014 09/08/2016 1,925,000.00 - - - 1,925,000.00
implemented
System Matching and Pasture
7 Management and Development

Sustainable Agriculture Techno

Promotion and Training (Sloping DA 2014 09/08/2016 900,000.00 - - 840,809.00 59,191.00 On-going
Agriculture Land Technology-Salt)
8

9 Bio Organic Processing Enterprise DA 2014 09/08/2016 350,000.00 - - 350,000.00 - Implemented

Farm Tools and Implements

Distribution for Typhoon Sendong and DA 2014 09/08/2016 375,000.00 - 340,340.00 - 34,660.00 On-going
Pablo Affected Farmers
10
Tissue Culture Laboratory
DA 2014 09/08/2016 180,000.00 - - 173,180.00 6,820.00 Implemented
11 Rehabilitation

12 Fish Cage Development DA 2014 09/08/2016 1,140,000.00 - - 941,908.38 198,091.62 On-going

262
 Appendix E

SCHEDULE OF BUB PROJECTS PROPOSED FOR CY 2014-2016

As of December 31, 2018
City Government of Iligan
Fishing Facility Provision for Sendong
DA 2014 09/08/2016 940,000.00 - - 931,753.00 8,247.00 Implemented
Affected Fisherfolks
13
Home Based Food Production and
DA 2014 09/08/2016 500,000.00 - 318,540.00 - 181,460.00 On-going
14 Gardening for Urban Poor Families

Full Release of Quick Response Fund

Not
to El Niño Affected Farms/Farmers in DA 2014 10/17/2016 2,067,066.00 - 278,400.00 - 1,788,666.00
implemented
the City of Iligan
15

Fiber Glass Boat-Making Training DA 2014 01/06/2017 320,000.00 - - 34,985.00 285,015.00 On-going
16

BUB – Establishment of Post-Harvest DA 2014 02/07/2018 2,400,000.00 - - 420,000.00 1,980,000.00 On-going

17
Implementation Rate (BUB
      17,797,066.00 - 3,419,366.75 3,870,137.38 10,507,561.87  
  Proposed for CY 2014)
  Percentage (%)       100.00% 0% 19.21% 21.75% 59.04%  

DA BUB Project for PAMANA

DA 2015 03/31/2017 3,000,000.00 - - 2,550,000.00 450,000.00 Ongoing
Program Mobile Rice Mill
18
Farm to Market Road Project -
DA 2015 01/06/2017 3,940,000.00 - - 3,579,742.89 1,249,146.00 On-going
(Mandulog to Lanipao)
19

BUB – Project for most Marginalized

Fisher Folks (BUB 2016) Entitled
Not
“Provision of Fishing Gears & DA 2015 12/07/2017 1,000,000.00 - - - 1,000,000.00
implemented
Paraphernalia to the most Marginalized
Fisher Folk
20

BUB – Rice Mechanization for

DA 2015 02/07/2018 3,900,000.00 - - 3,179,500.00 720,50.00 On-going
Productivity Enhancement
21

BUB – Corn Village Type Post

DA 2015 02/07/2018 3,300,000.00 - - 1,010,000.00 2,290,000.00 On-going
Harvest
22

263
 Appendix E

SCHEDULE OF BUB PROJECTS PROPOSED FOR CY 2014-2016

As of December 31, 2018
City Government of Iligan
BUB – Corn Production and Post
Harvest Mechanization for DA 2015 02/07/2018 2,900,000.00 - - 1,899,500.00 1,000,500.00 On-going
Productivity Enhancement
23
Kalahi, CIDSS: BUB 2015 Project –
Improving Education & Culture DSW
2015 12/29/2016 1,000,000.00 - 15,918.55 846,098.87 137,982.58 On-going
Facilities for Muslim & Indigenous D
24 People Ubaldo Laya & Rogongon

KC BUB – Street Lighting for DSW

2015 09/29/2016 800,000.00 - - 742,170.02 57,829.28 On-going
Relocation Sites & Critical Urban Area D
25

KC-BUB – Repair & Upgrading of DSW

2015 09/29/2016 1,700,000.00 - 622,655.59 242,749.20 834,595.21 On-going
Protective Service Centers for Children D
26

Not
Industry Cluster Development Program DTI 2015 03/03/2017 3,750,000.00 - - 53,850.00 3,696,150.00
Implemented
27

Not
Shared Service Facility DTI 2015 12/29/2016 750,000.00 - - - 750,000.00
Implemented
28

Integrated Community Food

NAP
Production “Pagkain ni Boss (BUB – 2015 01/22/2016 1,500,000.00 86,570.24 79,747.25 692,151.00 641,531.51 On-going
C
NAPC 2015)
29
Utilization Rate (BUB Proposed for
      27,540,000.00 86,570.24 718,321.39 14,795,761.98 12,107,734.58  
  CY 2015)
  Percentage (%)       1.00 0.31% 2.61% 53.72% 43.96%  

BUB – Sustainable Organic Livestock Not

DA 2016 02/07/2018 550,000.00 - - - 550,000
Production Implemented
30

264
 Appendix E

SCHEDULE OF BUB PROJECTS PROPOSED FOR CY 2014-2016

As of December 31, 2018
City Government of Iligan

BUB – Sustainable Organic Vegetable

DA 2016 02/07/2018 1,000,000.00 - - 866,300.00 133,700.00 On-going
& Food Production
31

BUB – Sustainable Organic Banana Not

DA 2016 02/07/2018 500,000.00 - - - 500,000.00
Production Implemented
32

BUB – Distribution of Farm

DA 2016 02/07/2018 1,000,000.00 - - 999,997.61 2.39 Implemented
Implementation
33
Community-Based Monitoring System
DILG 2016 08/02/2017 1,000,000.00 - - 996,789.00 3,211.00 Implemented
34 (CBMS)
Not
Developing Potable Water System DILG 2016 10/06/2017 4,163,000.00 - - 607,624.57 3,555,375.43
35 Implemented
Not
Water System Projects for Barangay DILG 2016 11/13/2017 473,000.00 - - 262,829.78 210,170.02
36 Implemented
Integrated Community Food
NAP
Production “Pagkain ni Boss” (BUB – 2016 01/22/2016 2,700,000.00 830,322.00 45,631.01 826,013.50 998,033.49 On-going
C
37 NAPC 2016)
Utilization Rate (BUB Proposed for
      11,386,000.00 830,322.00 45,631.01 4,559,554.46 5,950,492.33  
  CY 2016)

  Percentage (%)       100.00% 7.29% 0.40% 40.05% 52.26%  

  TOTAL 56,723,066.00 916,892.24 4,183,319.15 23,225,453.82 28,565,788.78  

Legend:

Funds not yet released

Prepared by: Reviewed by:

ASHMA A. EDRES ANIDA A. MITMUG

State Auditor II State Auditor IV
Audit Team Member Audit Team Leader

265
 Appendix F

Identified Middleman Suppliers with City’s purchases for CY 2018

City of Iligan

Check No. Date Issued Payee Description Amount

NICE33 HAR AGRIVET

COST OF 1,000 PCS. OF
56965092 03/19/2018 SUPPLY & GENERAL ₱ 249,686.78
UNGLAZED TILES & ETC.
MERCHANDISE
NICE33 HAR AGRIVET
1363246 04/03/2018 SUPPLY & GENERAL COST OF 10 BAGS CEMENT ₱ 13,409.00
MERCHANDISE
NICE33 HAR AGRIVET
COST OF 10 SACK CEMENT
1410949 04/18/2018 SUPPLY & GENERAL ₱ 138,255.24
ETC.
MERCHANDISE
NICE33 HAR AGRIVET
1363245 04/03/2018 SUPPLY & GENERAL COST OF 100 PCS. TILE WALL ₱ 121,568.74
MERCHANDISE
NICE33 HAR AGRIVET
COST OF 15 PCS. CORRUGATED
1363247 04/03/2018 SUPPLY & GENERAL ₱ 33,924.74
GALBANUM
MERCHANDISE
NICE33 HAR AGRIVET
1362808 03/15/2018 SUPPLY & GENERAL COST OF 15 PCS. ROASTED PIG ₱ 70,982.15
MERCHANDISE
NICE33 HAR AGRIVET
COST OF 15 SACK OF RICE USE
1362805 03/15/2018 SUPPLY & GENERAL ₱ 35,491.07
IN THE CMO
MERCHANDISE
NICE33 HAR AGRIVET
1363139 04/02/2018 SUPPLY & GENERAL COST OF 15 SACKS OF RICE ₱ 35,491.07
MERCHANDISE
NICE33 HAR AGRIVET
1329144 01/31/2018 SUPPLY & GENERAL COST OF 16 GAL. FLAT LATEX ₱ 142,342.85
MERCHANDISE
NICE33 HAR AGRIVET
1361769 02/02/2018 SUPPLY & GENERAL COST OF 180 SACK OF RICE ₱ 425,892.85
MERCHANDISE
NICE33 HAR AGRIVET
1327801 04/03/2018 SUPPLY & GENERAL COST OF 2 BOXES COFFEE ₱ 9,435.89
MERCHANDISE
NICE33 HAR AGRIVET
1362807 03/15/2018 SUPPLY & GENERAL COST OF 2 ROLLS OF PUREFUX ₱ 83,096.43
MERCHANDISE
NICE33 HAR AGRIVET
1362913 03/19/2018 SUPPLY & GENERAL COST OF 2 UNITS AIRCON ₱ 94,595.54
MERCHANDISE
NICE33 HAR AGRIVET
COST OF 2,500 PCS. OF DOG
1362803 03/15/2018 SUPPLY & GENERAL ₱ 11,830.35
REGISTRATION CARD
MERCHANDISE
NICE33 HAR AGRIVET
1362806 03/15/2018 SUPPLY & GENERAL COST OF 20 SACKS OF RICE ₱ 23,660.72
MERCHANDISE
NICE33 HAR AGRIVET
53799016 02/20/2018 SUPPLY & GENERAL COST OF 25 PACK LUNCH ₱ 7,031.25
MERCHANDISE
NICE33 HAR AGRIVET
COST OF 3 BOXES KOPIKO 3 IN
1362932 03/22/2018 SUPPLY & GENERAL ₱ 24,361.07
1 COFFEE
MERCHANDISE
NICE33 HAR AGRIVET
1362804 03/15/2018 SUPPLY & GENERAL COST OF 3 PCS. TONER ₱ 29,365.78
MERCHANDISE
NICE33 HAR AGRIVET
COST OF 30 BOXES OF QUICK
1363142 04/02/2018 SUPPLY & GENERAL ₱ 73,939.74
CHOW
MERCHANDISE
1363267 04/04/2018 NICE33 HAR AGRIVET COST OF 4 PCS. OF ALBATROS ₱ 18,700.80

266
 SUPPLY & GENERAL USE IN THE CDLO OFFICE
MERCHANDISE ET.AL
NICE33 HAR AGRIVET
COST OF 40 LENGTH ANGLE
1362914 03/19/2018 SUPPLY & GENERAL ₱ 79,738.50
BAR
MERCHANDISE
NICE33 HAR AGRIVET
1361759 02/02/2018 SUPPLY & GENERAL COST OF 40 SACKS RICE ₱ 127,673.22
MERCHANDISE
NICE33 HAR AGRIVET
COST OF 5,000 PCS. STYRO
56965175 04/17/2018 SUPPLY & GENERAL ₱ 340,546.76
CUPS
MERCHANDISE
NICE33 HAR AGRIVET
1361773 02/06/2018 SUPPLY & GENERAL COST OF 50 SACKS OF RICE ₱ 118,303.57
MERCHANDISE
NICE33 HAR AGRIVET
1361767 02/02/2018 SUPPLY & GENERAL COST OF 6 BOX COFFEE ETC. ₱ 127,578.57
MERCHANDISE
NICE33 HAR AGRIVET
1361768 02/02/2018 SUPPLY & GENERAL COST OF 74 SACK OF RICE ₱ 175,089.28
MERCHANDISE
NICE33 HAR AGRIVET
COST OF 9 PANELS OF NATIVE
1243690 02/02/2018 SUPPLY & GENERAL ₱ 22,241.07
CURTAIN
MERCHANDISE
NICE33 HAR AGRIVET
COST OF DOG TAG FOR THE
1410953 04/18/2018 SUPPLY & GENERAL ₱ 21,294.65
VETERINARIAN OFFICE
MERCHANDISE
NICE33 HAR AGRIVET
1363243 04/03/2018 SUPPLY & GENERAL COST OF INK ₱ 87,383.74
MERCHANDISE
NICE33 HAR AGRIVET
1410954 04/18/2018 SUPPLY & GENERAL COST OF LABOR & MATERIALS ₱ 63,281.25
MERCHANDISE
NICE33 HAR AGRIVET
COST OF LUNCH FOR 100
1363140 04/02/2018 SUPPLY & GENERAL ₱ 18,750.00
PARTICIPANTS
MERCHANDISE
NICE33 HAR AGRIVET
1410952 04/18/2018 SUPPLY & GENERAL COST OF MATERIALS ₱ 46,848.22
MERCHANDISE
NICE33 HAR AGRIVET
1363277 04/05/2018 SUPPLY & GENERAL COST OF MEAL ETC. ₱ 14,062.50
MERCHANDISE
NICE33 HAR AGRIVET
1410950 04/18/2018 SUPPLY & GENERAL COST OF MEALS ₱ 18,984.37
MERCHANDISE
NICE33 HAR AGRIVET
1362867 03/19/2018 SUPPLY & GENERAL COST OF OFFICE SUPPLIES ₱ 13,490.39
MERCHANDISE
NICE33 HAR AGRIVET
1410761 04/10/2018 SUPPLY & GENERAL COST OF PLANTS ₱ 2,654.74
MERCHANDISE
NICE33 HAR AGRIVET
1362916 03/20/2018 SUPPLY & GENERAL COST OF POLO SHIRTS ₱ 104,107.15
MERCHANDISE
NICE33 HAR AGRIVET
1363141 04/02/2018 SUPPLY & GENERAL COST OF SACKS OF RICE ₱ 82,812.50
MERCHANDISE
NICE33 HAR AGRIVET
1410951 04/18/2018 SUPPLY & GENERAL COST OF SUPPLIES ₱ 15,426.78
MERCHANDISE
NICE33 HAR AGRIVET
1363244 04/03/2018 SUPPLY & GENERAL COST OF SUPPLIES ₱ 156,042.89
MERCHANDISE
NICE33 HAR AGRIVET
1362738 03/13/2018 SUPPLY & GENERAL COST OF SUPPLIES ₱ 75,714.28
MERCHANDISE
NICE33 HAR AGRIVET PAYMENT FOR THE COST OF
53798967 01/26/2018 SUPPLY & GENERAL 45 KG. OF CHICKEN DRESSED ₱ 44,519.72
MERCHANDISE & ETC.
53798974 01/29/2018 NICE33 HAR AGRIVET PAYMENT FOR THE COST OF ₱ 59,151.78

267
 SUPPLY & GENERAL
25 SACKS OF RICE & ETC.
MERCHANDISE
NICE33 HAR AGRIVET
PAYMENT FOR THE COST OF 1
1363271 04/04/2018 SUPPLY & GENERAL ₱ 4,254.20
SET EPSON INK & ETC.
MERCHANDISE
NICE33 HAR AGRIVET PAYMENT FOR THE COST OF 1
1361861 02/09/2018 SUPPLY & GENERAL TRANKWIL 100L FOR THE USE ₱ 21,531.24
MERCHANDISE OF CVO
NICE33 HAR AGRIVET PAYMENT FOR THE COST OF 1
1362503 03/07/2018 SUPPLY & GENERAL UNIT PLASTIC MATTING & ₱ 12,587.50
MERCHANDISE ETC.
NICE33 HAR AGRIVET
PAYMENT FOR THE COST OF 10
1329138 01/29/2018 SUPPLY & GENERAL ₱ 282,876.15
BOTLS OF LYSE AND ETC.
MERCHANDISE
NICE33 HAR AGRIVET PAYMENT FOR THE COST OF
53799001 02/08/2018 SUPPLY & GENERAL 114 SACKS PREMIUM RICE & ₱ 269,732.15
MERCHANDISE ETC.
NICE33 HAR AGRIVET PAYMENT FOR THE COST OF 14
53798973 01/29/2018 SUPPLY & GENERAL SACK OF RICE ( 50 KLS.) & ₱ 33,125.00
MERCHANDISE ETC.
NICE33 HAR AGRIVET
PAYMENT FOR THE COST OF 15
53798972 01/29/2018 SUPPLY & GENERAL ₱ 36,499.02
METER THHN #30 MM & ETC.
MERCHANDISE
NICE33 HAR AGRIVET
PAYMENT FOR THE COST OF 2
1361859 02/09/2018 SUPPLY & GENERAL ₱ 6,454.65
BOXES OF FACE MASK & ETC.
MERCHANDISE
NICE33 HAR AGRIVET PAYMENT FOR THE COST OF 2
53798964 01/26/2018 SUPPLY & GENERAL BOXES OF STAPLE WIRE & ₱ 30,232.72
MERCHANDISE ETC.
NICE33 HAR AGRIVET PAYMENT FOR THE COST OF 2
1410906 04/17/2018 SUPPLY & GENERAL LENGTHS OF 2400MM X 200 ₱ 26,123.80
MERCHANDISE PLAIN SHEET & ETC.
NICE33 HAR AGRIVET PAYMENT FOR THE COST OF
1329139 01/29/2018 SUPPLY & GENERAL 200 PC. HOLLOW BLOCKS & ₱ 44,296.65
MERCHANDISE ETC.
NICE33 HAR AGRIVET PAYMENT FOR THE COST OF
1361863 02/09/2018 SUPPLY & GENERAL 2500 PCS. OF DOG ₱ 11,830.35
MERCHANDISE REGISTRATION CARD
NICE33 HAR AGRIVET PAYMENT FOR THE COST OF 3
1361860 02/09/2018 SUPPLY & GENERAL REAMS XEROX PAPER SHORT ₱ 13,704.96
MERCHANDISE & ETC.
NICE33 HAR AGRIVET PAYMENT FOR THE COST OF 3
1410908 04/17/2018 SUPPLY & GENERAL ROLLS OF MICROPHONE ₱ 76,660.72
MERCHANDISE CABLE STEREO & ETC.
NICE33 HAR AGRIVET PAYMENT FOR THE COST OF 30
1412132 05/28/2018 SUPPLY & GENERAL BOXES NATURE SPRING ₱ 71,758.22
MERCHANDISE MINERAL WATER
NICE33 HAR AGRIVET
PAYMENT FOR THE COST OF 30
1329142 01/29/2018 SUPPLY & GENERAL ₱ 45,802.41
PCS. OF CULVERT # 8 & ETC.
MERCHANDISE
NICE33 HAR AGRIVET
PAYMENT FOR THE COST OF 50
1411254 04/24/2018 SUPPLY & GENERAL ₱ 71,218.74
PCS GOOD LUMBER & ETC.
MERCHANDISE
NICE33 HAR AGRIVET
PAYMENT FOR THE COST OF 50
53799067 05/04/2018 SUPPLY & GENERAL ₱ 351,645.54
SACK RICE & ETC.
MERCHANDISE
NICE33 HAR AGRIVET
PAYMENT FOR THE COST OF 6
57333376 01/26/2018 SUPPLY & GENERAL ₱ 158,862.76
GALS. OF PAINT ENAMEL, ETC.
MERCHANDISE
NICE33 HAR AGRIVET
PAYMENT FOR THE COST OF 8
1361862 02/09/2018 SUPPLY & GENERAL ₱ 21,294.65
BOTLS. OF ZOLETIL 50 & ETC.
MERCHANDISE
NICE33 HAR AGRIVET
PAYMENT FOR THE COST OF
1361864 02/09/2018 SUPPLY & GENERAL ₱ 10,883.93
POLY NET #4 & ETC.
MERCHANDISE
NICE33 HAR AGRIVET PAYMENT OF THE AMOUNT
53799008 02/09/2018 SUPPLY & GENERAL REP. THE COST OF 40 BOXES ₱ 265,000.00
MERCHANDISE CORNED BEEF & ETC.

268
 NICE33 HAR AGRIVET PAYMENT OF THE AMOUNT
53798968 01/29/2018 SUPPLY & GENERAL REP. THE COST OF 6 PCS. OF ₱ 13,254.74
MERCHANDISE TUMBLER SWITCH & ETC.
NICE33 HAR AGRIVET PAYMENT OF THE COST TO
1362504 03/07/2018 SUPPLY & GENERAL PROVIDE 2 SNACKS & 1 MEAL ₱ 19,687.50
MERCHANDISE FOR 30 PARTICIPANTS
NICE33 HAR AGRIVET
COST FOR 25 SACKS OF RICE
1362598 03/08/2018 SUPPLY & GENERAL ₱ 59,151.78
(50 KILOS)
MERCHANDISE
NICE33 HAR AGRIVET
COST OF 1 BOX OF THHN
1362354 02/27/2018 SUPPLY & GENERAL ₱ 31,535.00
STRANDED WIRE#10 AND ETC.
MERCHANDISE
NICE33 HAR AGRIVET
COST OF 1 UNIT AIR
1361965 02/19/2018 SUPPLY & GENERAL ₱ 23,660.72
CONDITION 1.5
MERCHANDISE
NICE33 HAR AGRIVET
COST OF 1 UNIT EPSON
1361968 02/19/2018 SUPPLY & GENERAL ₱ 8,513.13
PRINTER
MERCHANDISE
NICE33 HAR AGRIVET
COST OF 24 BOX OF QUICK
1362098 02/20/2018 SUPPLY & GENERAL ₱ 43,564.11
CHOW NOODLES AND ETC.
MERCHANDISE
NICE33 HAR AGRIVET
COST OF 26 BOTTLES
1361966 02/19/2018 SUPPLY & GENERAL ₱ 12,373.61
ALCOHOL 500ML. AND ETC.
MERCHANDISE
NICE33 HAR AGRIVET
COST OF 2L ACRYTEX TINTING
1362472 03/02/2018 SUPPLY & GENERAL ₱ 39,970.52
COLOR, ETC.
MERCHANDISE
NICE33 HAR AGRIVET COST OF 2L OF MEAT
1362474 03/02/2018 SUPPLY & GENERAL STAMPING INK(FOOD GRADE) ₱ 6,625.00
MERCHANDISE IN EEDMO
NICE33 HAR AGRIVET
COST OF 30 SACKS OF RICE (25
1362599 03/08/2018 SUPPLY & GENERAL ₱ 70,982.15
KILOS) AND ETC.
MERCHANDISE
NICE33 HAR AGRIVET
COST OF 4 BOX OF COFFEE 3 IN
1361942 02/14/2018 SUPPLY & GENERAL ₱ 25,932.15
1 AND ETC.
MERCHANDISE
NICE33 HAR AGRIVET
COST OF 41 SACKS OF RICE(50
1362350 02/27/2018 SUPPLY & GENERAL ₱ 97,008.93
KLS)
MERCHANDISE
NICE33 HAR AGRIVET COST OF 60 METER THW
1362352 02/27/2018 SUPPLY & GENERAL STRANDED WIRE #30MM AND ₱ 26,685.50
MERCHANDISE ETC.
NICE33 HAR AGRIVET
COST OF 60 PACK LUNCH W/
1362429 03/01/2018 SUPPLY & GENERAL ₱ 24,187.50
SOFT DRINKS AND 120 PCS.
MERCHANDISE
NICE33 HAR AGRIVET
COST OF 75 PCS. OF BRUSH
1362105 02/20/2018 SUPPLY & GENERAL ₱ 12,303.57
AND ETC.
MERCHANDISE
NICE33 HAR AGRIVET
COST OF DOZ. OF CHROMIC
1361969 02/19/2018 SUPPLY & GENERAL ₱ 31,222.68
CUT GUT
MERCHANDISE
NICE33 HAR AGRIVET
1362351 02/27/2018 SUPPLY & GENERAL COST OF MATERIALS ₱ 12,155.93
MERCHANDISE
NICE33 HAR AGRIVET
COST OF QUICK CHOW
1362353 02/27/2018 SUPPLY & GENERAL ₱ 72,945.98
NOODLES, ETC,
MERCHANDISE
NICE33 HAR AGRIVET
COST OF TO PROVIDE 1 MEAL
1362347 02/27/2018 SUPPLY & GENERAL ₱ 5,625.00
AND 2 SNACKS
MERCHANDISE
NICE33 HAR AGRIVET COST TO PROVIDE 1 MEAL
1361967 02/19/2018 SUPPLY & GENERAL AND 2 SNACKS FOR 55 ₱ 15,468.75
MERCHANDISE PARTICIPANTS
NICE33 HAR AGRIVET PAYMENT FOR THE COST OF
1362506 03/07/2018 SUPPLY & GENERAL 15,097 PCS BAMBOO CULM ₱ 142,882.32
MERCHANDISE NURSERY
NICE33 HAR AGRIVET PAYMENT FOR THE COST OF 25
1362505 03/07/2018 ₱ 16,231.24
SUPPLY & GENERAL PCS.G.I SHEET CORRUGATED

269
 MERCHANDISE 10"
NICE33 HAR AGRIVET PAYMENT FOR THE COST OF 37
53798963 01/25/2018 SUPPLY & GENERAL BOX OF MINERAL WATER & ₱ 505,760.07
MERCHANDISE ETC.
PAYMENT FOR THE COST TO
NICE33 HAR AGRIVET
PROVIDE LABOR &
1362508 03/07/2018 SUPPLY & GENERAL ₱ 16,875.00
MATERIALS FOR SEWING OF 40
MERCHANDISE
T-SHIRTS
NICE33 HAR AGRIVET PAYMENT OF THE COST OF 100
1362327 02/27/2018 SUPPLY & GENERAL PCS. OF FOLDER LONG AND ₱ 10,235.63
MERCHANDISE ETC.
NICE33 HAR AGRIVET
1413734 08/06/2018 SUPPLY & GENERAL COST OF SUPPLIES ₱ 79,268.13
MERCHANDISE
NICE33 HAR AGRIVET
1411123 04/19/2018 SUPPLY & GENERAL COST OF 10 KILOS RICE ETC. ₱ 41,264.28
MERCHANDISE
NICE33 HAR AGRIVET
COST OF 2 BAGS DOG FOOD
1411122 04/19/2018 SUPPLY & GENERAL ₱ 10,410.72
ETC.
MERCHANDISE
NICE33 HAR AGRIVET
COST OF 30 REAMS OF BOND
1411156 04/20/2018 SUPPLY & GENERAL ₱ 39,068.57
PAPER ETC.
MERCHANDISE
NICE33 HAR AGRIVET
COST OF ORBIT FAN NEW,
1327802 04/19/2018 SUPPLY & GENERAL ₱ 13,628.57
STANDARD SIZE
MERCHANDISE
NICE33 HAR AGRIVET PAYMENT FOR THE COST OF 1
1412762 06/20/2018 SUPPLY & GENERAL CASE SAFEGUARD 90 GMS. & ₱ 130,110.26
MERCHANDISE ETC.
NICE33 HAR AGRIVET
PAYMENT FOR THE COST OF 1
1414259 09/03/2018 SUPPLY & GENERAL ₱ 14,196.43
ROLL STRANDED WIRE & ETC.
MERCHANDISE
NICE33 HAR AGRIVET PAYMENT FOR THE COST OF 1
1413541 07/26/2018 SUPPLY & GENERAL UNIT OF PORTABLE HARD ₱ 122,789.65
MERCHANDISE DRIVE & ETC.
NICE33 HAR AGRIVET PAYMENT FOR THE COST OF 10
1413542 07/26/2018 SUPPLY & GENERAL CONT. MINERAL WATER & ₱ 4,031.78
MERCHANDISE ETC.
NICE33 HAR AGRIVET
PAYMENT FOR THE COST OF
56965714 09/03/2018 SUPPLY & GENERAL ₱ 295,758.93
125 SACKS OF RICE & ETC.
MERCHANDISE
NICE33 HAR AGRIVET
PAYMENT FOR THE COST OF 15
1329235 06/18/2018 SUPPLY & GENERAL ₱ 54,466.96
UNITS EXHAUST FAN & ETC.
MERCHANDISE
NICE33 HAR AGRIVET PAYMENT FOR THE COST OF 17
1413664 08/01/2018 SUPPLY & GENERAL BOXES 704 HP COLORED & ₱ 20,584.82
MERCHANDISE ETC.
NICE33 HAR AGRIVET
PAYMENT FOR THE COST OF 2
1413540 07/26/2018 SUPPLY & GENERAL ₱ 165,880.54
BOXES SARDINES & ETC.
MERCHANDISE
NICE33 HAR AGRIVET PAYMENT FOR THE COST OF 2
1413538 07/26/2018 SUPPLY & GENERAL ROLLS, COTTON 500 GMS. & ₱ 14,437.05
MERCHANDISE ETC.
NICE33 HAR AGRIVET
PAYMENT FOR THE COST OF 20
1414304 09/03/2018 SUPPLY & GENERAL ₱ 52,574.11
PCS. CONTINOUS INK.
MERCHANDISE
NICE33 HAR AGRIVET PAYMENT FOR THE COST OF 24
1412697 06/19/2018 SUPPLY & GENERAL PCS. MARINE PLYWOOD & ₱ 65,627.72
MERCHANDISE ETC.
NICE33 HAR AGRIVET
PAYMENT FOR THE COST OF 3
1413458 07/20/2018 SUPPLY & GENERAL ₱ 13,486.61
UNITS MONOBLOCK CHAIR.
MERCHANDISE
NICE33 HAR AGRIVET PAYMENT FOR THE COST OF 3
1413460 07/20/2018 SUPPLY & GENERAL UNITS OF AIR CONDITIONER ₱ 63,883.93
MERCHANDISE 1.5 HP
NICE33 HAR AGRIVET PAYMENT FOR THE COST OF
1412776 06/21/2018 SUPPLY & GENERAL 3000 PCS. DISPOSABLE STYRO ₱ 98,570.54
MERCHANDISE CUP 12'S AND ETC.
1329244 06/22/2018 NICE33 HAR AGRIVET PAYMENT FOR THE COST OF 32 ₱ 285,259.24

270
 SUPPLY & GENERAL
METER SDRII P.E PIPE & ETC
MERCHANDISE
NICE33 HAR AGRIVET
PAYMENT FOR THE COST OF 34
1413394 07/17/2018 SUPPLY & GENERAL ₱ 80,446.43
SACKS OF RICE 50 KLS & ETC.
MERCHANDISE
NICE33 HAR AGRIVET
PAYMENT FOR THE COST OF 48
1413658 08/01/2018 SUPPLY & GENERAL ₱ 95,921.61
SACKS OF RICE & ETC.
MERCHANDISE
NICE33 HAR AGRIVET PAYMENT FOR THE COST OF 5
1412763 06/20/2018 SUPPLY & GENERAL REAMS US BOND PAPER & ₱ 4,623.30
MERCHANDISE ETC.
NICE33 HAR AGRIVET
PAYMENT FOR THE COST OF 50
1412696 06/19/2018 SUPPLY & GENERAL ₱ 118,303.57
SACKS RICE
MERCHANDISE
NICE33 HAR AGRIVET
PAYMENT FOR THE COST OF 50
1414305 09/03/2018 SUPPLY & GENERAL ₱ 23,660.72
VIALS RABIES VACCINE
MERCHANDISE
NICE33 HAR AGRIVET PAYMENT FOR THE COST OF 6
1414261 09/03/2018 SUPPLY & GENERAL VIALS PARVO DISTEMPER & ₱ 3,691.07
MERCHANDISE ETC.
NICE33 HAR AGRIVET PAYMENT FOR THE COST OF 8
1413060 07/03/2018 SUPPLY & GENERAL PADS OF YELLOW PAPER & ₱ 91,990.96
MERCHANDISE ETC.
NICE33 HAR AGRIVET
PAYMENT FOR THE COST OF
1414303 09/03/2018 SUPPLY & GENERAL ₱ 21,294.65
DOG TAGS
MERCHANDISE
NICE33 HAR AGRIVET
PAYMENT FOR THE COST OF
1412698 06/19/2018 SUPPLY & GENERAL ₱ 70,982.15
MOTORCYCLE
MERCHANDISE
NICE33 HAR AGRIVET PAYMENT FOR THE COST OF
1414301 09/03/2018 SUPPLY & GENERAL PARVO DISTEMPER & ₱ 7,640.62
MERCHANDISE DEMORMETER
NICE33 HAR AGRIVET PAYMENT FOR THE COST TO
1413539 07/26/2018 SUPPLY & GENERAL PROVIDE LABOR & ₱ 4,406.25
MERCHANDISE MATERIALS
NICE33 HAR AGRIVET
PAYMENT FOR THE COST TO
1413459 07/20/2018 SUPPLY & GENERAL ₱ 27,890.62
PROVIDE MEAL & SNACKS
MERCHANDISE
NICE33 HAR AGRIVET
PAYMENT FOR THE COST TO
1414260 09/03/2018 SUPPLY & GENERAL ₱ 14,062.50
PROVIDE MEALS & SNACKS
MERCHANDISE
NICE33 HAR AGRIVET
PAYMENT FOR THE COST TO
1412796 06/21/2018 SUPPLY & GENERAL ₱ 14,062.50
PROVIDE MEALS & SNACKS
MERCHANDISE
NICE33 HAR AGRIVET
PAYMENT OF 1 PC. PVC BALL
53799124 06/20/2018 SUPPLY & GENERAL ₱ 133,036.63
VALVE1/2 & ETC.
MERCHANDISE
NICE33 HAR AGRIVET
1412795 06/21/2018 SUPPLY & GENERAL PAYMENT OF RICE 95 SACKS ₱ 224,776.78
MERCHANDISE
NICE33 HAR AGRIVET
PAYMENT TO PROVIDE MEAL
1412736 06/20/2018 SUPPLY & GENERAL ₱ 13,781.25
& SNACKS
MERCHANDISE
NICE33 HAR AGRIVET
PAYPMENT FOR THE COST OF
1414300 09/03/2018 SUPPLY & GENERAL ₱ 11,250.00
6 SACKS HOG PELLETS & ETC.
MERCHANDISE
NICE33 HAR AGRIVET
COST OF 1 PAIR RUBBER
1411837 05/17/2018 SUPPLY & GENERAL ₱ 6,473.57
BOOTS ETC.
MERCHANDISE
NICE33 HAR AGRIVET
1412388 06/07/2018 SUPPLY & GENERAL COST OF 1 PC. BALL JOINT ₱ 2,046.65
MERCHANDISE
NICE33 HAR AGRIVET
COST OF 1 PC. LAMINATOR
1413840 08/08/2018 SUPPLY & GENERAL ₱ 8,049.37
ETC.
MERCHANDISE
NICE33 HAR AGRIVET
1414047 08/22/2018 SUPPLY & GENERAL COST OF 1 UNIT TYPE LADDER ₱ 14,196.43
MERCHANDISE
1412361 06/07/2018 NICE33 HAR AGRIVET COST OF 1 UNIT WATER TANK ₱ 17,594.11

271
 SUPPLY & GENERAL
MERCHANDISE
NICE33 HAR AGRIVET
COST OF 1,000 PCS. PLASTIC
53799178 08/22/2018 SUPPLY & GENERAL ₱ 312,843.02
DINING PLATE ETC.
MERCHANDISE
NICE33 HAR AGRIVET
COST OF 10 BOT. ZOLETIL 50
1412375 06/07/2018 SUPPLY & GENERAL ₱ 67,433.04
AND ETC.
MERCHANDISE
NICE33 HAR AGRIVET
COST OF 10 BOX MINERAL
1411528 05/03/2018 SUPPLY & GENERAL ₱ 129,660.72
WATER
MERCHANDISE
NICE33 HAR AGRIVET
1413009 07/03/2018 SUPPLY & GENERAL COST OF 10 PCS. SHOVEL ETC. ₱ 3,520.72
MERCHANDISE
NICE33 HAR AGRIVET
1413079 07/05/2018 SUPPLY & GENERAL COST OF 10 SACKS OF RICE ₱ 49,223.74
MERCHANDISE
NICE33 HAR AGRIVET
COST OF 10 SACKS, CEMENT &
1411834 05/17/2018 SUPPLY & GENERAL ₱ 21,398.64
ETC.
MERCHANDISE
NICE33 HAR AGRIVET
COST OF 100 PCS. EMPTY SACK
1412065 05/24/2018 SUPPLY & GENERAL ₱ 8,754.46
ETC.
MERCHANDISE
NICE33 HAR AGRIVET
56965672 08/22/2018 SUPPLY & GENERAL COST OF 112 SACKS OF RICE ₱ 265,000.00
MERCHANDISE
NICE33 HAR AGRIVET
COST OF 12 PCS. PLYWOOD
1413415 07/18/2018 SUPPLY & GENERAL ₱ 45,355.22
ETC.
MERCHANDISE
NICE33 HAR AGRIVET
1413592 08/01/2018 SUPPLY & GENERAL COST OF 120 SACK OF RICE ₱ 283,928.57
MERCHANDISE
NICE33 HAR AGRIVET
COST OF 120 SACKS OF RICE
1411867 05/21/2018 SUPPLY & GENERAL ₱ 283,928.57
USED IN THE CMO
MERCHANDISE
NICE33 HAR AGRIVET
53799092 05/25/2018 SUPPLY & GENERAL COST OF 120 SACKS RICE ₱ 283,928.57
MERCHANDISE
NICE33 HAR AGRIVET
1414106 08/24/2018 SUPPLY & GENERAL COST OF 14 SACK OF RICE ₱ 33,125.00
MERCHANDISE
NICE33 HAR AGRIVET
1412995 07/02/2018 SUPPLY & GENERAL COST OF 150 KLS ETC. ₱ 114,306.52
MERCHANDISE
NICE33 HAR AGRIVET
COST OF 150 SACKS OF RICE
56965270 05/04/2018 SUPPLY & GENERAL ₱ 354,910.72
USED IN THE CMO
MERCHANDISE
NICE33 HAR AGRIVET
COST OF 169 PCS. PRINTED T-
1411868 05/21/2018 SUPPLY & GENERAL ₱ 38,387.15
SHIRTS
MERCHANDISE
NICE33 HAR AGRIVET
COST OF 2 GALLON, PAINT
1411838 05/17/2018 SUPPLY & GENERAL ₱ 18,928.57
ETC.
MERCHANDISE
NICE33 HAR AGRIVET
1413495 07/24/2018 SUPPLY & GENERAL COST OF 2 PCS. PVC TEE#4 ETC. ₱ 32,530.65
MERCHANDISE
NICE33 HAR AGRIVET
COST OF 2 ROLL ALUMINUM
1329216 05/24/2018 SUPPLY & GENERAL ₱ 68,737.22
WIRE
MERCHANDISE
NICE33 HAR AGRIVET
1413278 07/11/2018 SUPPLY & GENERAL COST OF 2 SACK DOG FOOD ₱ 16,600.35
MERCHANDISE
NICE33 HAR AGRIVET
COST OF 2,250 PCS. OF DOG
1411835 05/17/2018 SUPPLY & GENERAL ₱ 10,647.32
REGISTRATION CARD
MERCHANDISE
NICE33 HAR AGRIVET
COST OF 20 BOX QUICK CHOW
1412030 05/23/2018 SUPPLY & GENERAL ₱ 74,081.70
ETC.
MERCHANDISE
1412994 07/02/2018 NICE33 HAR AGRIVET COST OF 25 PCS. AIR ₱ 100,472.85

272
 SUPPLY & GENERAL
FRESHENER
MERCHANDISE
NICE33 HAR AGRIVET
COST OF 3 BOT. OF AIR
1413212 07/09/2018 SUPPLY & GENERAL ₱ 10,647.32
FRESHENER
MERCHANDISE
NICE33 HAR AGRIVET
COST OF 3 BOX OF GLASS
1411723 05/10/2018 SUPPLY & GENERAL ₱ 23,660.72
SLIDES
MERCHANDISE
NICE33 HAR AGRIVET
COST OF 3 BOXES DISPOSABLE
1411815 05/16/2018 SUPPLY & GENERAL ₱ 2,839.28
SYRINGE
MERCHANDISE
NICE33 HAR AGRIVET
COST OF 3 LTRS. OF CREOLINA
1412359 06/07/2018 SUPPLY & GENERAL ₱ 9,227.68
& ETC.
MERCHANDISE
NICE33 HAR AGRIVET
COST OF 3 PCS. OF COMP.
1411246 04/24/2018 SUPPLY & GENERAL ₱ 59,555.91
PRINTER
MERCHANDISE
NICE33 HAR AGRIVET
COST OF 30 PCS. DSB 10MM,
1411833 05/17/2018 SUPPLY & GENERAL ₱ 14,655.45
SAND & GRAVEL ETC.
MERCHANDISE
NICE33 HAR AGRIVET
1413730 08/06/2018 SUPPLY & GENERAL COST OF 30 SACKS RICE ₱ 70,982.15
MERCHANDISE
NICE33 HAR AGRIVET
1413414 07/18/2018 SUPPLY & GENERAL COST OF 31 SACKS OF RICE ₱ 73,348.22
MERCHANDISE
NICE33 HAR AGRIVET
COST OF 36 PCS. OF SIGN PEN
1413357 07/16/2018 SUPPLY & GENERAL ₱ 33,090.93
ETC.
MERCHANDISE
NICE33 HAR AGRIVET
1329194 04/24/2018 SUPPLY & GENERAL COST OF 38 GAL. PAINT ₱ 110,655.48
MERCHANDISE
NICE33 HAR AGRIVET
1412381 06/07/2018 SUPPLY & GENERAL COST OF 4 BOTS. FOOD COLOR ₱ 11,830.35
MERCHANDISE
NICE33 HAR AGRIVET
COST OF 4 SETS, EPSON INK
1413010 07/03/2018 SUPPLY & GENERAL ₱ 6,558.74
ETC.
MERCHANDISE
NICE33 HAR AGRIVET
COST OF 4 UNITS OF OFFICE
1413358 07/16/2018 SUPPLY & GENERAL ₱ 35,964.28
TABLE ETC.
MERCHANDISE
NICE33 HAR AGRIVET
1411245 04/24/2018 SUPPLY & GENERAL COST OF 4 UNITS OF TIRE ₱ 41,642.85
MERCHANDISE
NICE33 HAR AGRIVET
COST OF 40 GAL. BLEACH
1411814 05/16/2018 SUPPLY & GENERAL ₱ 135,017.50
LIQUID ETC.
MERCHANDISE
NICE33 HAR AGRIVET
COST OF 40 KLS. PRIDE
1413135 07/06/2018 SUPPLY & GENERAL ₱ 31,402.50
POWDER
MERCHANDISE
NICE33 HAR AGRIVET
1414105 08/24/2018 SUPPLY & GENERAL COST OF 40 SACKS OF RICE ₱ 94,642.85
MERCHANDISE
NICE33 HAR AGRIVET
COST OF 5 BNDLS. OF
1412360 06/07/2018 SUPPLY & GENERAL ₱ 7,126.61
MINERAL WATER
MERCHANDISE
NICE33 HAR AGRIVET
COST OF 5 BOT. TERRA LA
1412358 06/07/2018 SUPPLY & GENERAL ₱ 45,475.89
100ML
MERCHANDISE
NICE33 HAR AGRIVET
COST OF 5 REAMS OF MIMEO
1413356 07/16/2018 SUPPLY & GENERAL ₱ 8,522.59
PAPER ETC.
MERCHANDISE
NICE33 HAR AGRIVET
COST OF 5 SET AND 2 GANG
1412422 06/07/2018 SUPPLY & GENERAL ₱ 23,324.74
OUTLET ETC.
MERCHANDISE
NICE33 HAR AGRIVET
COST OF 50 PCS. C. PARLINS
1413355 07/16/2018 SUPPLY & GENERAL ₱ 72,401.78
ETC.
MERCHANDISE
1412382 06/07/2018 NICE33 HAR AGRIVET COST OF 50 VIALS, RABIES ₱ 23,660.72

273
 SUPPLY & GENERAL
VACCINE
MERCHANDISE
NICE33 HAR AGRIVET
COST OF 6 CU M, BOULDERS
1411836 05/17/2018 SUPPLY & GENERAL ₱ 23,660.72
ETC.
MERCHANDISE
NICE33 HAR AGRIVET
COST OF 6 SACKS OF GROWER
1411244 04/24/2018 SUPPLY & GENERAL ₱ 14,196.43
PELLETS
MERCHANDISE
NICE33 HAR AGRIVET
1413841 08/08/2018 SUPPLY & GENERAL COST OF 61 SACKS OF RICE ₱ 123,384.00
MERCHANDISE
NICE33 HAR AGRIVET
1411529 05/03/2018 SUPPLY & GENERAL COST OF 65 SACKS OF RICE ₱ 153,794.65
MERCHANDISE
NICE33 HAR AGRIVET
1411722 05/10/2018 SUPPLY & GENERAL COST OF 9 BOTS. ZOLETIL ₱ 46,422.32
MERCHANDISE
NICE33 HAR AGRIVET
COST OF DECOR &
1411348 04/25/2018 SUPPLY & GENERAL ₱ 28,125.00
TARPAULINS
MERCHANDISE
NICE33 HAR AGRIVET
1413731 08/06/2018 SUPPLY & GENERAL COST OF LABOR & MATERIALS ₱ 32,812.50
MERCHANDISE
NICE33 HAR AGRIVET
1412480 06/08/2018 SUPPLY & GENERAL COST OF LABOR & MATERIALS ₱ 140,625.00
MERCHANDISE
NICE33 HAR AGRIVET
COST OF LABOR & MATERIALS
1414109 08/24/2018 SUPPLY & GENERAL ₱ 9,656.25
ETC.
MERCHANDISE
NICE33 HAR AGRIVET
1412357 06/07/2018 SUPPLY & GENERAL COST OF LABOR MATERIALS ₱ 7,098.22
MERCHANDISE
NICE33 HAR AGRIVET
COST OF MARINE PLYWOOD
53799177 08/20/2018 SUPPLY & GENERAL ₱ 95,268.92
ETC.
MERCHANDISE
NICE33 HAR AGRIVET
53799084 05/16/2018 SUPPLY & GENERAL COST OF MATERIALS ₱ 171,596.96
MERCHANDISE
NICE33 HAR AGRIVET
1414046 08/22/2018 SUPPLY & GENERAL COST OF MATERIALS ₱ 81,856.61
MERCHANDISE
NICE33 HAR AGRIVET
1413839 08/08/2018 SUPPLY & GENERAL COST OF MATERIALS ₱ 9,464.28
MERCHANDISE
NICE33 HAR AGRIVET
1413134 07/06/2018 SUPPLY & GENERAL COST OF MATERIALS ₱ 5,489.28
MERCHANDISE
NICE33 HAR AGRIVET
1411724 05/10/2018 SUPPLY & GENERAL COST OF MATERIALS ₱ 30,082.70
MERCHANDISE
NICE33 HAR AGRIVET
1329285 08/09/2018 SUPPLY & GENERAL COST OF MATERIALS ₱ 303,017.09
MERCHANDISE
NICE33 HAR AGRIVET
1329292 08/15/2018 SUPPLY & GENERAL COST OF MATERIALS ETC. ₱ 278,351.26
MERCHANDISE
NICE33 HAR AGRIVET
1413442 07/19/2018 SUPPLY & GENERAL COST OF MEAL ₱ 22,968.75
MERCHANDISE
NICE33 HAR AGRIVET
1411721 05/10/2018 SUPPLY & GENERAL COST OF MEAL & SNACKS ₱ 10,171.87
MERCHANDISE
NICE33 HAR AGRIVET
1413732 08/06/2018 SUPPLY & GENERAL COST OF MEALS AND SNACKS ₱ 27,890.62
MERCHANDISE
NICE33 HAR AGRIVET
COST OF MEALS SERVED TO
1412481 06/08/2018 SUPPLY & GENERAL ₱ 9,375.00
WOMEN'S GROUP
MERCHANDISE
1413798 08/07/2018 NICE33 HAR AGRIVET COST OF MEDS ₱ 37,383.93

274
 SUPPLY & GENERAL
MERCHANDISE
NICE33 HAR AGRIVET
1413733 08/06/2018 SUPPLY & GENERAL COST OF MEDS ₱ 52,053.57
MERCHANDISE
NICE33 HAR AGRIVET
1411725 05/10/2018 SUPPLY & GENERAL COST OF MEDS ₱ 53,473.22
MERCHANDISE
NICE33 HAR AGRIVET
1412423 06/07/2018 SUPPLY & GENERAL COST OF MINERAL WATER ₱ 49,241.82
MERCHANDISE
NICE33 HAR AGRIVET
COST OF OFFICE SUPPLIES
1412996 07/02/2018 SUPPLY & GENERAL ₱ 17,516.98
ETC.
MERCHANDISE
NICE33 HAR AGRIVET
53799179 08/24/2018 SUPPLY & GENERAL COST OF RICE ₱ 80,342.32
MERCHANDISE
NICE33 HAR AGRIVET
53799102 06/07/2018 SUPPLY & GENERAL COST OF RICE ₱ 283,928.57
MERCHANDISE
NICE33 HAR AGRIVET
COST OF ROOM
1411247 04/24/2018 SUPPLY & GENERAL ₱ 23,660.72
AIRCONDITION, 2HP
MERCHANDISE
NICE33 HAR AGRIVET
1411872 05/21/2018 SUPPLY & GENERAL COST OF SNACK ₱ 14,062.50
MERCHANDISE
NICE33 HAR AGRIVET
1414107 08/24/2018 SUPPLY & GENERAL COST OF SOFA SIZE 4 FT. ₱ 9,459.55
MERCHANDISE
NICE33 HAR AGRIVET
1412424 06/07/2018 SUPPLY & GENERAL COST OF SOLANE REFILL ₱ 7,571.43
MERCHANDISE
NICE33 HAR AGRIVET
53799094 05/28/2018 SUPPLY & GENERAL COST OF SUPPLIES ₱ 5,308.80
MERCHANDISE
NICE33 HAR AGRIVET
1414126 08/24/2018 SUPPLY & GENERAL COST OF SUPPLIES ₱ 12,974.59
MERCHANDISE
NICE33 HAR AGRIVET
1414125 08/24/2018 SUPPLY & GENERAL COST OF SUPPLIES ₱ 44,529.46
MERCHANDISE
NICE33 HAR AGRIVET
1413969 08/16/2018 SUPPLY & GENERAL COST OF SUPPLIES ₱ 46,422.32
MERCHANDISE
NICE33 HAR AGRIVET
1413951 08/15/2018 SUPPLY & GENERAL COST OF SUPPLIES ₱ 27,101.93
MERCHANDISE
NICE33 HAR AGRIVET
1413778 08/06/2018 SUPPLY & GENERAL COST OF SUPPLIES ₱ 11,357.15
MERCHANDISE
NICE33 HAR AGRIVET
1413735 08/06/2018 SUPPLY & GENERAL COST OF SUPPLIES ₱ 13,604.91
MERCHANDISE
NICE33 HAR AGRIVET
1413451 07/19/2018 SUPPLY & GENERAL COST OF SUPPLIES ₱ 19,165.18
MERCHANDISE
NICE33 HAR AGRIVET
1413168 07/09/2018 SUPPLY & GENERAL COST OF SUPPLIES ₱ 69,406.34
MERCHANDISE
NICE33 HAR AGRIVET
1412421 06/07/2018 SUPPLY & GENERAL COST OF SUPPLIES ₱ 15,653.93
MERCHANDISE
NICE33 HAR AGRIVET
1412031 05/23/2018 SUPPLY & GENERAL COST OF SUPPLIES ₱ 7,808.04
MERCHANDISE
NICE33 HAR AGRIVET
1411243 04/24/2018 SUPPLY & GENERAL COST OF SUPPLIES ₱ 1,135.72
MERCHANDISE
1413950 08/15/2018 NICE33 HAR AGRIVET COST OF SUPPLIES AND ETC. ₱ 43,784.15

275
 SUPPLY & GENERAL
MERCHANDISE
NICE33 HAR AGRIVET
1414108 08/24/2018 SUPPLY & GENERAL COST OF SUPPLIES ETC. ₱ 18,029.46
MERCHANDISE
NICE33 HAR AGRIVET
1412425 06/07/2018 SUPPLY & GENERAL COST OF SUPPLIES ETC. ₱ 17,944.28
MERCHANDISE
NICE33 HAR AGRIVET
1329297 08/24/2018 SUPPLY & GENERAL COST OF SUPPLIES ETC. ₱ 294,016.55
MERCHANDISE
NICE33 HAR AGRIVET
1329268 07/24/2018 SUPPLY & GENERAL COST OF SUPPLIES ETC. ₱ 17,329.11
MERCHANDISE
NICE33 HAR AGRIVET
COST OF 101 SACKS OF RICE @
56964959 02/20/2018 SUPPLY & GENERAL ₱ 238,973.22
50 KLS.
MERCHANDISE
NICE33 HAR AGRIVET
COST OF 2 BAGS, DOG FOOD 20
1414193 08/28/2018 SUPPLY & GENERAL ₱ 10,410.72
KLS. ETC.
MERCHANDISE
NICE33 HAR AGRIVET
COST OF SUPPLIES AND
1414378 09/06/2018 SUPPLY & GENERAL ₱ 30,664.28
MATERIALS FOR DECORATION
MERCHANDISE
NICE33 HAR AGRIVET COST OF UTP CABLE WIRE
1329306 09/03/2018 SUPPLY & GENERAL CAT6, PORTABLE USAB AND ₱ 70,313.96
MERCHANDISE ETC.
56965750 NICE33 HAR AGRIVET 120 SACKS RICE -CMO ₱ 283,928.57
09/12/2018 SUPPLY & GENERAL HINTERLANDS FEEDING JAN
MERCHANDISE 19 2018 P.O 18-262
1414405 NICE33 HAR AGRIVET 10 SACKS RICE-CMO(PNP/TASK ₱ 75,146.43
09/06/2018 SUPPLY & GENERAL FORCE KAMAGONG)
MERCHANDISE
1414461 NICE33 HAR AGRIVET 10 PCS INK HP GT51 ETC-CPDO ₱ 43,100.35
SUPPLY & GENERAL P.O 18-018
MERCHANDISE
09/12/2018

10 PCS COMP PRINTER INK HP

GT51 ETC-CPDO P.O 18-018
1463301 NICE33 HAR AGRIVET 2 BAGS DOG FOOD ETC- CVO ₱ 13,155.35
11/19/2018 SUPPLY & GENERAL
MERCHANDISE
1463302 NICE33 HAR AGRIVET 3 RMS BOND PAPER ETC-CAG ₱ 5,891.52
11/19/2018 SUPPLY & GENERAL
MERCHANDISE
1463303 NICE33 HAR AGRIVET 4 CANS AEROSOL ETC-CEO ₱ 6,104.46
11/19/2018 SUPPLY & GENERAL
MERCHANDISE
1464666 NICE33 HAR AGRIVET CEO_PAPER LEGAL ECT ₱ 8,426.05
12/31/2018 SUPPLY & GENERAL
MERCHANDISE
1465054 NICE33 HAR AGRIVET CMO 120 SACKS RICE FOR THE ₱ 283,928.57
12/31/2018 SUPPLY & GENERAL MONTH OF JULY 2018
MERCHANDISE
56965822 NICE33 HAR AGRIVET PAYMENT_200 SACKS RICE ₱ 473,214.28
09/26/2018 SUPPLY & GENERAL ( CMO )
MERCHANDISE
56965887 NICE33 HAR AGRIVET 135 SACKS RICE-PEOPLES DAY ₱ 319,419.65
10/10/2018 SUPPLY & GENERAL AT TAMBACAN MAY 11 2018
MERCHANDISE
56966000 NICE33 HAR AGRIVET 114 SACKS RICE (50KG) FOR ₱ 269,732.15
SUPPLY & GENERAL USE CMO-DISTRIBUTION TO
11/08/2018
MERCHANDISE INDIGENTS BONBONON AND
DIGKILAAN MAY 20, 2018
56966135 NICE33 HAR AGRIVET 114SACKS RICE-CMO BRGY ₱ 269,732.15
12/11/2018 SUPPLY & GENERAL HINTERLANDS
MERCHANDISE
60825445 NICE33 HAR AGRIVET GTLMH 1 UNIT GAS RANGE ₱ 311,456.44
12/31/2018 SUPPLY & GENERAL ETC.

276
 MERCHANDISE
1414495 NICE33 HAR AGRIVET 8 PCS CURTAIN ETC-CEO ₱ 8,328.57
09/13/2018 SUPPLY & GENERAL
MERCHANDISE
1414496 NICE33 HAR AGRIVET 35 PCS POLO SHIRT- ₱ 16,562.50
09/13/2018 SUPPLY & GENERAL TARTANILYA OCTOBERFEST
MERCHANDISE 2018
1414499 NICE33 HAR AGRIVET 50 PADS YELLOW PAPER ETC- ₱ 54,750.89
09/13/2018 SUPPLY & GENERAL ICWS
MERCHANDISE
1414560 NICE33 HAR AGRIVET TO PAYMENT OF YOUNGS ₱ 60,836.43
09/14/2018 SUPPLY & GENERAL TOWN ETC.
MERCHANDISE
1414562 NICE33 HAR AGRIVET 500 PACK HANDSOAP ETC- ₱ 33,598.22
09/17/2018 SUPPLY & GENERAL CEMO
MERCHANDISE
1414563 NICE33 HAR AGRIVET 20 PCS CONTINUOUS INK ₱ 63,230.89
09/17/2018 SUPPLY & GENERAL EPSON 664 ETC-ICDTRC
MERCHANDISE FATIMA, ABUNO
1414565 NICE33 HAR AGRIVET 100 PACKS GARBAGE TRASH ₱ 93,980.35
09/17/2018 SUPPLY & GENERAL ETC
MERCHANDISE
1414566 NICE33 HAR AGRIVET 1 DOZ LYSOL ETC-CMO ₱ 15,299.02
09/17/2018 SUPPLY & GENERAL
MERCHANDISE
1414590 NICE33 HAR AGRIVET 16 PCS GI PIPE 2" S 20 ETC- ₱ 112,251.16
09/17/2018 SUPPLY & GENERAL INSTALLATION OF TENT CMO
MERCHANDISE P.O 18-189
1414597 NICE33 HAR AGRIVET 50 RMS MULTI-PAPER ETC- ₱ 66,396.70
09/18/2018 SUPPLY & GENERAL ICWS
MERCHANDISE
1414602 NICE33 HAR AGRIVET 5 BXS SARDINES ETC-CMO ₱ 95,731.24
09/19/2018 SUPPLY & GENERAL RICE SUBSIDY SAF MAR 7 2018
MERCHANDISE
1414611 NICE33 HAR AGRIVET 75 PCS T-SHIRTS-INTL AIDS ₱ 18,750.00
09/19/2018 SUPPLY & GENERAL CANDLE LIGHT MEMORIAL
MERCHANDISE MAY 18 2018 PLAZA
1414612 NICE33 HAR AGRIVET 10 UNITS WOODEN DIVIDER- ₱ 56,785.72
09/19/2018 SUPPLY & GENERAL CEMO
MERCHANDISE
1414613 NICE33 HAR AGRIVET 5 PACKS COFFE STICK ETC-PNP ₱ 190,743.22
09/19/2018 SUPPLY & GENERAL PERSONNEL MAY 3 2018
MERCHANDISE
1414614 NICE33 HAR AGRIVET 1 LENGTH COPPER BUS BAR- ₱ 23,660.72
09/19/2018 SUPPLY & GENERAL CEO P.O18-054
MERCHANDISE
1414657 NICE33 HAR AGRIVET 72 SACKS RICE-PNP ₱ 170,357.15
09/21/2018 SUPPLY & GENERAL PERSONNEL MAY 11 2018
MERCHANDISE
1414692 NICE33 HAR AGRIVET 20 SACKS RICE-PNP ₱ 47,321.43
09/24/2018 SUPPLY & GENERAL PERSONNEL APRIL 30 2018
MERCHANDISE
1414693 NICE33 HAR AGRIVET 10 PACKS BATTERY-EEDMO ₱ 17,654.68
09/24/2018 SUPPLY & GENERAL
MERCHANDISE
1414750 NICE33 HAR AGRIVET 4 PCS COMPUTER PRINTER INK ₱ 72,352.57
09/25/2018 SUPPLY & GENERAL BROTHER ETC-CPDO
MERCHANDISE
1414751 NICE33 HAR AGRIVET 1 UNIT PRINTER EPSON 360 ₱ 11,357.15
09/25/2018 SUPPLY & GENERAL CMO
MERCHANDISE
1414782 NICE33 HAR AGRIVET COST OF 198 PCS ₱ 65,587.50
09/26/2018 SUPPLY & GENERAL REFLECTORIZED VEST FOR
MERCHANDISE PNP
1414783 NICE33 HAR AGRIVET COSTOF 2 PCS KEYBOARD ₱ 13,533.93
09/26/2018 SUPPLY & GENERAL ETC-CEO
MERCHANDISE
1414888 NICE33 HAR AGRIVET 20 SACKS RICE ETC-CMO USED ₱ 193,413.09
10/02/2018
SUPPLY & GENERAL FOR SAF JAN 15 2018

277
 MERCHANDISE
1414945 NICE33 HAR AGRIVET 4 BOTS FOOD COLOR ETC- ₱ 11,830.35
10/04/2018 SUPPLY & GENERAL CVET
MERCHANDISE
1414951 NICE33 HAR AGRIVET 64 PCS T-SHIRTS USED DURING ₱ 16,354.28
10/04/2018 SUPPLY & GENERAL COSTAL CLEAN UP JULY 9 2018
MERCHANDISE CEMO
1414976 NICE33 HAR AGRIVET 80 SACKS RICE-TASK FORCE ₱ 189,285.72
10/05/2018 SUPPLY & GENERAL KAMAGONG/SAF JULY 2018
MERCHANDISE
1414977 NICE33 HAR AGRIVET 17 SACKS RICE-PNP ₱ 40,223.22
10/05/2018 SUPPLY & GENERAL PERSONNEL APRIL 2018
MERCHANDISE
1414998 NICE33 HAR AGRIVET 2250 PCS DOG REGISTRATION ₱ 10,647.32
10/09/2018 SUPPLY & GENERAL
MERCHANDISE
1415049 NICE33 HAR AGRIVET 1 PC DRESSER JOINT 2" ₱ 32,677.34
10/10/2018 SUPPLY & GENERAL COMPLT ACCESSORIES-ICWS
MERCHANDISE
1415050 NICE33 HAR AGRIVET 6 SACKS GROWER PELLETS- ₱ 11,357.15
10/10/2018 SUPPLY & GENERAL CVO
MERCHANDISE
1415074 NICE33 HAR AGRIVET 48 SACKS RICE-CMO USE FOR ₱ 113,571.43
10/11/2018 SUPPLY & GENERAL BFP DISTRIBUTION JUN 19 2018
MERCHANDISE
1415108 NICE33 HAR AGRIVET MEALS/SNACKS- ₱ 30,468.75
10/12/2018 SUPPLY & GENERAL INTERNATIONAL COASTAL
MERCHANDISE CLEAN UP SEPT 22 2018
1415109 NICE33 HAR AGRIVET 1 BOX TONER 116 ETC- CMO ₱ 8,475.26
10/12/2018 SUPPLY & GENERAL
MERCHANDISE
1415110 NICE33 HAR AGRIVET 4444 PCS MANGROVE ₱ 18,926.68
10/12/2018 SUPPLY & GENERAL PROPAGULES-CEMO
MERCHANDISE
1415111 NICE33 HAR AGRIVET 10 PCS INK EPSON L220 BLACK ₱ 6,346.74
10/12/2018 SUPPLY & GENERAL ETC.
MERCHANDISE
1415112 NICE33 HAR AGRIVET 80 PCS ALBATROSS ETC-CGSO ₱ 87,150.93
10/12/2018 SUPPLY & GENERAL
MERCHANDISE
1415143 NICE33 HAR AGRIVET TOKENS FOR COMMUNITY ₱ 7,031.25
10/15/2018 SUPPLY & GENERAL GUDING TRAINING NOV 3-DEC
MERCHANDISE 3 2017
1415148 NICE33 HAR AGRIVET 10 BOTS ALCOHOL ETC-CEO ₱ 1,032.08
10/16/2018 SUPPLY & GENERAL
MERCHANDISE
1415223 NICE33 HAR AGRIVET 12 PCS BALLPEN AMSPEC ETC- ₱ 5,839.46
10/19/2018 SUPPLY & GENERAL
MERCHANDISE
1415224 NICE33 HAR AGRIVET 41 SACKS RICE-CMO PNP SAF ₱ 54,325.00
10/19/2018 SUPPLY & GENERAL
MERCHANDISE
1415225 NICE33 HAR AGRIVET 120 SACKS RICE-CMO FOR PNP ₱ 283,928.57
10/19/2018 SUPPLY & GENERAL STATION TIPANOY MAR 16,
MERCHANDISE 2018
1415226 NICE33 HAR AGRIVET 6 DOZ DOWNY ETC-CMO ₱ 36,449.80
10/19/2018 SUPPLY & GENERAL
MERCHANDISE
1415227 NICE33 HAR AGRIVET 78 SACKS RICE-PNP SAF ₱ 184,553.57
10/19/2018 SUPPLY & GENERAL AUGUST & SEPT 2018
MERCHANDISE
1415228 NICE33 HAR AGRIVET 10 BOTS ZOLETYL & XYLASINE ₱ 26,973.22
10/19/2018 SUPPLY & GENERAL ETC-CVO
MERCHANDISE
1415238 NICE33 HAR AGRIVET 5 REAMS MIMEO PAPER ETC- ₱ 13,387.24
10/19/2018 SUPPLY & GENERAL CAD
MERCHANDISE
1415239 NICE33 HAR AGRIVET 1 UNIT LASER POINTER ETC ₱ 9,744.43
10/19/2018
SUPPLY & GENERAL

278
 MERCHANDISE
1415354 NICE33 HAR AGRIVET DOG REGISTRATION CARD ₱ 10,647.32
10/24/2018 SUPPLY & GENERAL 4X6-CVO
MERCHANDISE
1415355 NICE33 HAR AGRIVET 1 PC TONER INEO 164 ETC-CMO ₱ 3,975.00
10/24/2018 SUPPLY & GENERAL
MERCHANDISE
1415604 NICE33 HAR AGRIVET 6 BOTS TERRA LA 100ML ETC- ₱ 41,169.65
11/05/2018 SUPPLY & GENERAL CVO
MERCHANDISE
1415605 NICE33 HAR AGRIVET 20 BOTS FOOD COLOR ETC- ₱ 22,241.07
11/05/2018 SUPPLY & GENERAL CVO
MERCHANDISE
1415606 NICE33 HAR AGRIVET 1 UNIT PRESENTATION LASER ₱ 3,785.72
11/05/2018 SUPPLY & GENERAL POINT ETC-CSWD
MERCHANDISE
1415628 NICE33 HAR AGRIVET 1 PC MEASURING WHEEL ETC- ₱ 16,034.87
11/05/2018 SUPPLY & GENERAL ICWS
MERCHANDISE
1415629 NICE33 HAR AGRIVET 200 BOXES THERMAL PAPER- ₱ 14,196.43
11/05/2018 SUPPLY & GENERAL ICWS
MERCHANDISE
1415630 NICE33 HAR AGRIVET 10 PCS LECHON-CMO ₱ 56,785.72
11/05/2018 SUPPLY & GENERAL
MERCHANDISE
1415631 NICE33 HAR AGRIVET 120 PCS BALLPENS ETC-CEO ₱ 5,356.78
11/05/2018 SUPPLY & GENERAL
MERCHANDISE
1415632 NICE33 HAR AGRIVET PAYMENT REPRESENTING 1 ₱ 2,408.66
11/05/2018 SUPPLY & GENERAL UNIT COMPUTER OF CMO
MERCHANDISE -POPCOM
1415656 NICE33 HAR AGRIVET 2 UNITS EXHASUT FAN 18" ₱ 11,574.82
SUPPLY & GENERAL ETC-EEDMO
MERCHANDISE
11/06/2018

2 UNITS EXHAUST FAN 18"-ETC

EEDMO
1415670 NICE33 HAR AGRIVET 6 ROLLS CYCLONE WIRE ETC- ₱ 41,075.00
11/07/2018 SUPPLY & GENERAL CMO
MERCHANDISE
1415671 NICE33 HAR AGRIVET MEALS-TARTANILYA ₱ 14,062.50
11/07/2018 SUPPLY & GENERAL OCTOBERFEST
MERCHANDISE
1415677 NICE33 HAR AGRIVET 3 BXS PDX WIRES #2 ETC- ₱ 21,853.04
11/07/2018 SUPPLY & GENERAL EEDMO
MERCHANDISE
1415678 NICE33 HAR AGRIVET 16 SETS BASKETBALL ₱ 36,172.50
11/07/2018 SUPPLY & GENERAL UNIFORM SETS ETC- ICWS
MERCHANDISE
1463250 NICE33 HAR AGRIVET 15 RMS BONDPAPER TC- ₱ 24,604.30
11/14/2018 SUPPLY & GENERAL EEDMO
MERCHANDISE
1463590 NICE33 HAR AGRIVET EEDMO_BROOM STICK, ETC. ₱ 30,060.46
12/03/2018 SUPPLY & GENERAL
MERCHANDISE
1463591 NICE33 HAR AGRIVET ICWS_THERMAL PAPER, ETC. ₱ 14,858.93
12/03/2018 SUPPLY & GENERAL
MERCHANDISE
1463592 NICE33 HAR AGRIVET CAD-ICTC_GLUE GUN, ETC. ₱ 30,139.96
12/03/2018 SUPPLY & GENERAL
MERCHANDISE
1463593 NICE33 HAR AGRIVET CEO_COST OF 8 BOT. ₱ 10,647.32
12/03/2018 SUPPLY & GENERAL ALCOHOL, ETC.
MERCHANDISE
1463594 NICE33 HAR AGRIVET CVO_MEALS AND SNACKS ₱ 14,062.50
12/03/2018 SUPPLY & GENERAL GOOD FOR 30 PERSONS
MERCHANDISE
1463611 12/03/2018 NICE33 HAR AGRIVET ICTC_AIR FRESHENER, ETC. ₱ 13,084.37

279
 SUPPLY & GENERAL
MERCHANDISE
1463612 NICE33 HAR AGRIVET CHO_COST OF ( MEDICAL ₱ 23,517.80
12/03/2018 SUPPLY & GENERAL SOAP ETC )
MERCHANDISE
1463613 NICE33 HAR AGRIVET CMO_COST OF ( NESCAFE 3IN 1 ₱ 19,401.78
12/03/2018 SUPPLY & GENERAL & MINERAL WATER 500 ML
MERCHANDISE ETC )
1463614 NICE33 HAR AGRIVET CEMO_STETHOSCOPE AND ₱ 10,865.00
12/03/2018 SUPPLY & GENERAL FIRST AID KIT
MERCHANDISE
1463640 NICE33 HAR AGRIVET CMO_PAYMENT ( 1 BOX PDX ₱ 87,933.63
12/03/2018 SUPPLY & GENERAL WIRE # 12 AWG ETC )
MERCHANDISE
1463643 NICE33 HAR AGRIVET CMO_COST OF EGGS, ASIN, ₱ 138,199.39
12/03/2018 SUPPLY & GENERAL BULAD, ETC.
MERCHANDISE
1463646 NICE33 HAR AGRIVET CMO-TRAFFIC ENG'G_2 ₱ 84,520.80
12/03/2018 SUPPLY & GENERAL GALLONS ENAMEL
MERCHANDISE
1463656 NICE33 HAR AGRIVET 25 ROLLS DOUBLE SIDED TAPE ₱ 30,262.05
12/03/2018 SUPPLY & GENERAL ETC-CHRMO
MERCHANDISE
1463657 NICE33 HAR AGRIVET 28 SACKS RICE-CMO SAF ₱ 66,250.00
12/04/2018 SUPPLY & GENERAL PERSONNEL JULY 26, 2018
MERCHANDISE
1463721 NICE33 HAR AGRIVET 24 PCS MARINE PLYWOOD ₱ 65,605.24
12/04/2018 SUPPLY & GENERAL ETC-CMO
MERCHANDISE
1463722 NICE33 HAR AGRIVET 38 SACKS RICE-INDIGENT ₱ 89,910.72
12/04/2018 SUPPLY & GENERAL FAMILIES AT HINTERLAND
MERCHANDISE JUNE 27, 2018
1463723 NICE33 HAR AGRIVET 4 BOTS FOOD COLOR ETC-CVO ₱ 11,404.46
12/04/2018 SUPPLY & GENERAL
MERCHANDISE
1463724 NICE33 HAR AGRIVET 10 BOTS ZOLETIL ETC-CVO ₱ 56,265.18
12/04/2018 SUPPLY & GENERAL
MERCHANDISE
1463725 NICE33 HAR AGRIVET COST OF VOLLEYBALL, ETC. ₱ 11,953.39
12/04/2018 SUPPLY & GENERAL
MERCHANDISE
1463764 NICE33 HAR AGRIVET 2 PCS EPSON RIBBON LQ300 ₱ 11,567.24
12/05/2018 SUPPLY & GENERAL ETC-
MERCHANDISE
1463765 NICE33 HAR AGRIVET MEALS-CEMO SPORTSFEST ₱ 28,125.00
12/05/2018 SUPPLY & GENERAL OCT 3, 2018
MERCHANDISE
1463766 NICE33 HAR AGRIVET MEALS-60 PAX SNACKS ₱ 4,258.93
12/05/2018 SUPPLY & GENERAL PUBLIC HEARING JULY 11, 2018
MERCHANDISE
1463785 NICE33 HAR AGRIVET MEALS- DURING CASCADING ₱ 22,714.28
12/05/2018 SUPPLY & GENERAL OF PRIME HRM SEPT 4, 2018
MERCHANDISE
1463842 NICE33 HAR AGRIVET 10 BOTS DEWORMER ETC-CVO ₱ 47,794.65
12/06/2018 SUPPLY & GENERAL
MERCHANDISE
1463843 NICE33 HAR AGRIVET 2 PCS EPSON INK ETC- ICWS ₱ 3,407.15
12/06/2018 SUPPLY & GENERAL
MERCHANDISE
1463844 NICE33 HAR AGRIVET 25 PCS SIGN PEN ETC-CEO ₱ 4,233.37
12/06/2018 SUPPLY & GENERAL
MERCHANDISE
1463883 NICE33 HAR AGRIVET 10 SACK CEMENT ETC-CMO ₱ 18,455.35
12/10/2018 SUPPLY & GENERAL PEACEKEEPING FORCE
MERCHANDISE
1463915 NICE33 HAR AGRIVET 50SACKS RICE-CMO ₱ 97,008.93
12/11/2018 SUPPLY & GENERAL
MERCHANDISE
1463916 12/11/2018 NICE33 HAR AGRIVET 20 BAGS CEMENT-WATER ₱ 4,921.43

280
 SUPPLY & GENERAL SUPPLY SANITATION AT
MERCHANDISE DIGKILAAN
1463958 NICE33 HAR AGRIVET 70 SACKS RICE ETC-PNP/SAF ₱ 132,500.00
12/12/2018 SUPPLY & GENERAL JULY 23, 2018
MERCHANDISE
1463987 NICE33 HAR AGRIVET 5 CART INK EPSON ETC-CEO ₱ 13,401.83
12/14/2018 SUPPLY & GENERAL
MERCHANDISE
1463988 NICE33 HAR AGRIVET 2 PCS WELDING MASKS ETC- ₱ 27,436.96
12/14/2018 SUPPLY & GENERAL ICWS
MERCHANDISE
1463989 NICE33 HAR AGRIVET 35 SACKS RICE-CMO ₱ 82,812.50
12/14/2018 SUPPLY & GENERAL
MERCHANDISE
1463990 NICE33 HAR AGRIVET 1 ROLL 1/2" X90 M RUBBER ₱ 1,892.85
12/14/2018 SUPPLY & GENERAL HOSE]
MERCHANDISE
1463991 NICE33 HAR AGRIVET 40 BXS CONTINUOUS PAPER ₱ 37,857.15
12/14/2018 SUPPLY & GENERAL ICWS
MERCHANDISE
1463992 NICE33 HAR AGRIVET 100 PCS DISPOSABLE CUPS ₱ 39,040.18
12/14/2018 SUPPLY & GENERAL ETC-FOR INDIGENT FAMILIES
MERCHANDISE AT DIGKILAAN MAY 11, 2018
1463999 NICE33 HAR AGRIVET 50 SACKS RICE-TAMBACAN ₱ 118,303.57
12/14/2018 SUPPLY & GENERAL JULY 27, 2018 CMO
MERCHANDISE
1464029 NICE33 HAR AGRIVET 600 METERS DUPLEX WIRE ₱ 42,310.09
12/17/2018 SUPPLY & GENERAL ETC-CMO BRGY LANIPAO
MERCHANDISE OUTPOST
1464030 NICE33 HAR AGRIVET 20 SACKS RICE-FEEDING ₱ 47,321.43
12/17/2018 SUPPLY & GENERAL PROGRAM TAMBACAN JULY
MERCHANDISE 27, 2018
1464060 NICE33 HAR AGRIVET 2 UNITS BATTERY 11P-ICWS ₱ 13,250.00
12/18/2018 SUPPLY & GENERAL
MERCHANDISE
1464061 NICE33 HAR AGRIVET 550 ROLLS COTTON ETC-CVO ₱ 18,398.57
12/18/2018 SUPPLY & GENERAL
MERCHANDISE
1464085 NICE33 HAR AGRIVET 5 RMS BOND PAPER ETC-CHO ₱ 21,966.61
12/18/2018 SUPPLY & GENERAL
MERCHANDISE
1464087 NICE33 HAR AGRIVET 150 BOTS ALCOHOL ETC-CEMO ₱ 112,819.02
12/18/2018 SUPPLY & GENERAL
MERCHANDISE
1464146 NICE33 HAR AGRIVET 22 BXS NESCAFE 3N1 ETC-FOR ₱ 44,529.46
12/20/2018 SUPPLY & GENERAL USED IN HINTERLAND BRGY
MERCHANDISE MEETINGS
1464200 NICE33 HAR AGRIVET 32 SACKS RICE-FEEDING ₱ 75,714.28
12/24/2018 SUPPLY & GENERAL PROGRAM BONBONON AUG
MERCHANDISE 232, 2018
1464271 NICE33 HAR AGRIVET CEMO ERPAT DAY ₱ 9,375.00
12/26/2018 SUPPLY & GENERAL CELEBRATION JUNE 18, 2018
MERCHANDISE NAAWAN
1464272 NICE33 HAR AGRIVET ICWS 100 BAGS CEMENT BAY ₱ 24,607.15
12/26/2018 SUPPLY & GENERAL VISTA VILLAGE @ DALIPUGA,
MERCHANDISE IC.
1464273 NICE33 HAR AGRIVET CEO 1 BOX CONTINUOS FORM ₱ 5,612.32
12/26/2018 SUPPLY & GENERAL ETC.
MERCHANDISE
1464361 NICE33 HAR AGRIVET 15 KLS WELDING ROD ETC- ₱ 102,479.28
12/28/2018 SUPPLY & GENERAL TASK FORCE KALIKASAN
MERCHANDISE
1464363 NICE33 HAR AGRIVET 10 PCS PLYWOOD MARINE ₱ 97,364.78
12/28/2018 SUPPLY & GENERAL ETC-CGSO
MERCHANDISE
1464366 NICE33 HAR AGRIVET 8 SETS OF UNIFORM CMO ₱ 15,937.50
12/28/2018 SUPPLY & GENERAL DANCERS
MERCHANDISE

281
 1464367 NICE33 HAR AGRIVET 120 SACKS RICE-CMO TASK ₱ 141,964.28
12/28/2018 SUPPLY & GENERAL FOCR KAMAGONG
MERCHANDISE
1464368 NICE33 HAR AGRIVET 10 METERS FLEXIBLE HOSE ₱ 42,651.74
12/28/2018 SUPPLY & GENERAL ETC-CMO
MERCHANDISE
1464369 NICE33 HAR AGRIVET 2 PCS GANG CHAIR ETC-CEO ₱ 21,767.85
12/28/2018 SUPPLY & GENERAL
MERCHANDISE
1464370 NICE33 HAR AGRIVET 10 BXS MINERAL WATER ETC- ₱ 44,612.74
12/28/2018 SUPPLY & GENERAL TASK FORCE KAMAGONG
MERCHANDISE
1464413 NICE33 HAR AGRIVET 15 LITRS MURIATIC ETC- ₱ 26,528.39
12/29/2018 SUPPLY & GENERAL EEDMO
MERCHANDISE
1464461 NICE33 HAR AGRIVET 1 SET GRASS CUTTER-CEMO ₱ 18,928.57
12/31/2018 SUPPLY & GENERAL
MERCHANDISE
1464463 NICE33 HAR AGRIVET CHO 10 PCS FLOURESCENT ₱ 5,068.13
12/31/2018 SUPPLY & GENERAL TUBE ETC.
MERCHANDISE
1464486 NICE33 HAR AGRIVET 86 PCS T SHIRTS-CMO ₱ 44,343.75
12/31/2018 SUPPLY & GENERAL
MERCHANDISE
1464488 NICE33 HAR AGRIVET CEMO 120 METERS WIRE ETC. ₱ 6,103.76
12/31/2018 SUPPLY & GENERAL
MERCHANDISE
1464489 NICE33 HAR AGRIVET 42 SACKS RICE-SCAA OCT 9, ₱ 119,250.00
12/31/2018 SUPPLY & GENERAL 2018
MERCHANDISE
1464490 NICE33 HAR AGRIVET 114 SACKS RICE 25 KLS ETC- ₱ 156,671.78
12/31/2018 SUPPLY & GENERAL CMO PEACE & ORDER
MERCHANDISE
1464554 NICE33 HAR AGRIVET 5 PCS PIN LIGHTS ETC-CGSO ₱ 83,337.76
12/31/2018 SUPPLY & GENERAL
MERCHANDISE
1464590 NICE33 HAR AGRIVET 1 SACK CAT FOOD ETC-CVO ₱ 75,714.28
12/31/2018 SUPPLY & GENERAL
MERCHANDISE
1464591 NICE33 HAR AGRIVET 2 BXS BISCUIT ETC-CMO ₱ 119,510.26
12/31/2018 SUPPLY & GENERAL
MERCHANDISE
1464592 NICE33 HAR AGRIVET 100 BAGS CEMENT-PERIMTER ₱ 126,130.54
12/31/2018 SUPPLY & GENERAL FENCE CITY POUND
MERCHANDISE
1464665 NICE33 HAR AGRIVET 2 PCS EPSON INK ETC-CVO ₱ 12,853.45
12/31/2018 SUPPLY & GENERAL
MERCHANDISE
1464667 NICE33 HAR AGRIVET 10 PCS COMP INK ETC-CPDO ₱ 75,979.28
12/31/2018 SUPPLY & GENERAL
MERCHANDISE
1463400 NICE33 HAR AGRIVET 20 CART HP INK ETC-ICWS ₱ 15,521.43
11/22/2018 SUPPLY & GENERAL
MERCHANDISE
56966016 NICE33 HAR AGRIVET 120 SACKS RICE-TASK FORCE ₱ 283,928.57
11/12/2018 SUPPLY & GENERAL KAMAGONG, SAF/ISAF,
MERCHANDISE RESERVIST JUL 11, 2018
56966057 NICE33 HAR AGRIVET CMO 100 SACKS RICE FOR ₱ 236,607.15
SUPPLY & GENERAL DIFF. INDIGENT FAMILY OF
11/22/2018
MERCHANDISE BRGY. HINAPLANON MAY 20,
2018
1463265 NICE33 HAR AGRIVET 4 UNITS INSULATED GLOVES- ₱ 37,857.15
SUPPLY & GENERAL CEO ELCT
MERCHANDISE
11/16/2018

4 UNITS INSULATED GLOVES-

CEO ELECT
1463266 11/16/2018 NICE33 HAR AGRIVET 60 SACKS RICE (25 KLS)-PNP ₱ 79,500.00

282
 SUPPLY & GENERAL SAF(SCAA) JULY 23, 2018
MERCHANDISE
1463378 NICE33 HAR AGRIVET CSGO 200 PACKS TRASH BAG ₱ 72,023.22
11/21/2018 SUPPLY & GENERAL ETC.
MERCHANDISE
1463379 NICE33 HAR AGRIVET ICWS 6 PCS BOLO ETC. ₱ 18,015.26
11/21/2018 SUPPLY & GENERAL
MERCHANDISE
1463387 NICE33 HAR AGRIVET CEMO 6 PCS FIELD BOOK ETC. ₱ 96,770.04
11/22/2018 SUPPLY & GENERAL
MERCHANDISE
1463398 NICE33 HAR AGRIVET 15 PCS LECHON-CMO ₱ 85,178.57
11/22/2018 SUPPLY & GENERAL
MERCHANDISE
1463399 NICE33 HAR AGRIVET ICWS 50 RMS. PAPER ETC. ₱ 33,550.89
11/22/2018 SUPPLY & GENERAL
MERCHANDISE
1463401 NICE33 HAR AGRIVET 1 UNIT EXECUTIVE CHAIR- ₱ 9,275.00
11/22/2018 SUPPLY & GENERAL ICWS
MERCHANDISE
1463864 NICE33 HAR AGRIVET 15 BXS MINERAL WATER ETC- ₱ 119,805.55
12/07/2018 SUPPLY & GENERAL PEACE AND ORDER COUNCIL
MERCHANDISE JUN & JULY 2018
1464487 NICE33 HAR AGRIVET 13 RMS BOND PAPER ETC-CAD ₱ 17,036.66
12/31/2018 SUPPLY & GENERAL
MERCHANDISE
1415079 NICE33 HAR AGRIVET 14 LENGTH 1 1/2" DIAM GI PIPE ₱ 45,882.85
SUPPLY & GENERAL S40 ETC-FABRICATION OF
10/11/2018
MERCHANDISE STEEL BARRICADE GARBAGE
PALAO MARKET
56965745 NICE33 HAR AGRIVET COST OF 40 PCS LIGHT ₱ 200,832.15
SUPPLY & GENERAL SQUARE BAR 11MM ETC-CGSO
09/10/2018
MERCHANDISE BEAUTIFICATION OF PUBLIC
PLAZA P.O 18-028
1414404 NICE33 HAR AGRIVET 70 DOZ DOWNY ANTIBAC ₱ 44,023.13
09/06/2018 SUPPLY & GENERAL SACHE 22ML ETC-EEDMO
MERCHANDISE
1414449 NICE33 HAR AGRIVET COST OF 2 KLS AHOS ETC-FOR ₱ 82,202.05
09/10/2018 SUPPLY & GENERAL USE OF PNP ACTION
MERCHANDISE KAMAGONG CMO 18--447 NP
1414451 NICE33 HAR AGRIVET 20 BXS DISPOSABLE SYRINGE- ₱ 18,928.57
09/10/2018 SUPPLY & GENERAL CVO P.O 18-52
MERCHANDISE
60825463 NICE33 HAR AGRIVET 120 SACKS RICE SCAA ₱ 283,928.57
12/31/2018 SUPPLY & GENERAL DISTRIBUTION NOV 5, 2018
MERCHANDISE
60825479 NICE33 HAR AGRIVET 85 SACKS RICE-CMO ₱ 241,339.28
12/31/2018 SUPPLY & GENERAL
MERCHANDISE
1464968 NICE33 HAR AGRIVET MEALS- DURING PRES ₱ 35,437.50
12/31/2018 SUPPLY & GENERAL DUTERTE VISIT UN 26, 2018
MERCHANDISE CMO
1464704 NICE33 HAR AGRIVET MEALS DURING 3 DAYS FOOD ₱ 187,500.00
12/31/2018 SUPPLY & GENERAL TASTING AT ROBINSON NOV
MERCHANDISE 22-25, 2018
1464965 NICE33 HAR AGRIVET 2 BXS SARDINES ETC-CMO ₱ 293,828.22
12/31/2018 SUPPLY & GENERAL
MERCHANDISE
1464966 NICE33 HAR AGRIVET 6 PCS GOLD COFFEE ETC-CMO ₱ 209,902.72
12/31/2018 SUPPLY & GENERAL
MERCHANDISE
1464967 NICE33 HAR AGRIVET 69 SACKS RICE ETC-CMO ₱ 108,903.65
12/31/2018 SUPPLY & GENERAL
MERCHANDISE
1464995 NICE33 HAR AGRIVET 120 SACKS RICE PNP FEB 3, ₱ 283,928.57
12/31/2018 SUPPLY & GENERAL 2018 CMO
MERCHANDISE
1465116 NICE33 HAR AGRIVET 120 SACKS RICE-CMO BJMP ₱ 198,750.00
12/31/2018 SUPPLY & GENERAL

283
 MERCHANDISE
1464485 NICE33 HAR AGRIVET 8 PCS CONTINOUS INK ETC- ₱ 56,023.84
12/31/2018 SUPPLY & GENERAL ICDTRC
MERCHANDISE
Total ₱ 28,145,826.70
KRIZJEN GENERAL PAYMENT FOR THE COST OF
1361954 02/15/2018 ₱ 26,250.00
MERCHANDISE MEALS
KRIZJEN GENERAL PAYMENT FOR THE COST OF
1412833 06/22/2018 MERCHANDISE ₱ 69,984.37
MEALS & SNACKS
KRIZJEN GENERAL COST OF 12 CARTS EPSON
1361778 02/06/2018 ₱ 43,142.95
MERCHANDISE RIBBON
KRIZJEN GENERAL
1361783 02/06/2018 COST OF 136 POLO SHIRTS ₱ 68,212.50
MERCHANDISE
KRIZJEN GENERAL COST OF 15 BOTS. EPSON L210
1361915 02/12/2018 MERCHANDISE INK REFILL, ETC. FOR THE USE ₱ 88,869.65
OF SP
KRIZJEN GENERAL
1363228 04/03/2018 COST OF 150 PCS. POLO SHIRTS ₱ 42,187.50
MERCHANDISE
KRIZJEN GENERAL COST OF 2 UNITS
53798990 02/01/2018 MERCHANDISE ₱ 113,954.74
AIRCONDITIONING 1.5 HP
KRIZJEN GENERAL COST OF 20 BOXES SARDINES
1361914 02/12/2018 ₱ 264,337.50
MERCHANDISE ETC.
KRIZJEN GENERAL
1362736 03/13/2018 COST OF 20 SACKS OF RICE ₱ 47,321.40
MERCHANDISE
KRIZJEN GENERAL COST OF 23 BOXES OF QUICK
1362733 03/13/2018 ₱ 66,666.43
MERCHANDISE CHOW
KRIZJEN GENERAL COST OF 25 BOX OF QUICK
1362728 03/13/2018 ₱ 71,810.26
MERCHANDISE CHOW
KRIZJEN GENERAL COST OF 25 BOXES OF DRUG
1362395 03/01/2018 ₱ 37,857.15
MERCHANDISE TEST KIT
KRIZJEN GENERAL
1362735 03/13/2018 COST OF 25 PCS. LECHON ₱ 117,187.50
MERCHANDISE
KRIZJEN GENERAL
1362734 03/13/2018 COST OF 30 SACKS OF RICE ₱ 70,982.15
MERCHANDISE
KRIZJEN GENERAL
1362726 03/13/2018 COST OF 38 SACKS OF RICE ₱ 89,910.72
MERCHANDISE
KRIZJEN GENERAL
1362732 03/13/2018 COST OF 39 SACKS OF RICE ₱ 92,276.78
MERCHANDISE
KRIZJEN GENERAL
1467102 09/03/2018 COST OF 4 PCS. TARPAULIN ₱ 1,312.50
MERCHANDISE
KRIZJEN GENERAL COST OF 45 SACKS PREMIUM
1361938 02/14/2018 MERCHANDISE ₱ 106,473.22
RICE FOR THE USE OF CMO
KRIZJEN GENERAL
56965036 03/08/2018 COST OF 50 PCS. LECHON ₱ 234,375.00
MERCHANDISE
KRIZJEN GENERAL COST OF 58 SACKS PREMIUM
56965037 03/08/2018 ₱ 137,232.15
MERCHANDISE RICE
KRIZJEN GENERAL
1362142 02/21/2018 COST OF 70 KG. PVC FASTENER ₱ 157,081.59
MERCHANDISE
KRIZJEN GENERAL
56965061 03/13/2018 COST OF 72 SACKS OF RICE ₱ 170,357.15
MERCHANDISE
KRIZJEN GENERAL
1361787 02/06/2018 COST OF FOOD ₱ 25,781.25
MERCHANDISE
KRIZJEN GENERAL COST OF FOOD FOR THE USE
1362394 03/01/2018 ₱ 75,937.50
MERCHANDISE IN CMO
KRIZJEN GENERAL COST OF INSTALLATION 6
1361784 02/06/2018 MERCHANDISE ₱ 98,437.50
SETS SLIDING WINDOW
KRIZJEN GENERAL
1361788 02/06/2018 COST OF LABOR & MATERIALS ₱ 9,375.00
MERCHANDISE
KRIZJEN GENERAL
1362143 02/21/2018 COST OF MEAL AND SNACKS ₱ 4,218.75
MERCHANDISE
KRIZJEN GENERAL
56964905 02/06/2018 COST OF MEALS ₱ 227,812.50
MERCHANDISE
KRIZJEN GENERAL
1363174 04/02/2018 COST OF MEALS ₱ 11,718.75
MERCHANDISE
KRIZJEN GENERAL
1363173 04/02/2018 COST OF MEALS ₱ 37,335.94
MERCHANDISE

284
 KRIZJEN GENERAL
1363171 04/02/2018 COST OF MEALS ₱ 16,406.25
MERCHANDISE
KRIZJEN GENERAL
1362731 03/13/2018 COST OF MEALS ₱ 80,015.62
MERCHANDISE
KRIZJEN GENERAL
1362730 03/13/2018 COST OF MEALS ₱ 70,171.87
MERCHANDISE
KRIZJEN GENERAL
1362729 03/13/2018 COST OF MEALS ₱ 49,406.25
MERCHANDISE
KRIZJEN GENERAL
1362727 03/13/2018 COST OF MEALS ₱ 77,535.00
MERCHANDISE
KRIZJEN GENERAL
1362624 03/08/2018 COST OF MEALS ₱ 39,375.00
MERCHANDISE
KRIZJEN GENERAL
1362274 02/23/2018 COST OF MEALS ₱ 14,062.50
MERCHANDISE
KRIZJEN GENERAL
1362273 02/23/2018 COST OF MEALS ₱ 14,062.50
MERCHANDISE
KRIZJEN GENERAL
1361786 02/06/2018 COST OF MEALS ₱ 89,531.25
MERCHANDISE
KRIZJEN GENERAL
1361782 02/06/2018 COST OF MEALS ₱ 14,062.50
MERCHANDISE
KRIZJEN GENERAL
1361785 02/06/2018 COST OF MEALS & SNACKS ₱ 126,562.50
MERCHANDISE
KRIZJEN GENERAL
1361781 02/06/2018 COST OF MEALS & SNACKS ₱ 73,593.75
MERCHANDISE
KRIZJEN GENERAL
1361779 02/06/2018 COST OF MEALS & SNACKS ₱ 78,281.25
MERCHANDISE
KRIZJEN GENERAL
1362275 02/23/2018 COST OF MEALS AND ₱ 6,562.50
MERCHANDISE
KRIZJEN GENERAL
56965039 03/08/2018 COST OF MEALS AND SNACKS ₱ 157,500.00
MERCHANDISE
KRIZJEN GENERAL
56965038 03/08/2018 COST OF MEALS AND SNACKS ₱ 149,062.50
MERCHANDISE
KRIZJEN GENERAL
1363184 04/02/2018 COST OF MEALS AND SNACKS ₱ 7,601.02
MERCHANDISE
KRIZJEN GENERAL
1363183 04/02/2018 COST OF MEALS AND SNACKS ₱ 42,187.50
MERCHANDISE
KRIZJEN GENERAL
1363182 04/02/2018 COST OF MEALS AND SNACKS ₱ 57,421.87
MERCHANDISE
KRIZJEN GENERAL
1363181 04/02/2018 COST OF MEALS AND SNACKS ₱ 101,062.50
MERCHANDISE
KRIZJEN GENERAL
1363180 04/02/2018 COST OF MEALS AND SNACKS ₱ 23,124.58
MERCHANDISE
KRIZJEN GENERAL
1363179 04/02/2018 COST OF MEALS AND SNACKS ₱ 7,031.25
MERCHANDISE
KRIZJEN GENERAL
1363178 04/02/2018 COST OF MEALS AND SNACKS ₱ 5,712.19
MERCHANDISE
KRIZJEN GENERAL
1363177 04/02/2018 COST OF MEALS AND SNACKS ₱ 11,718.75
MERCHANDISE
KRIZJEN GENERAL
1363176 04/02/2018 COST OF MEALS AND SNACKS ₱ 140,625.00
MERCHANDISE
KRIZJEN GENERAL
1363175 04/02/2018 COST OF MEALS AND SNACKS ₱ 28,125.00
MERCHANDISE
KRIZJEN GENERAL
1362645 03/08/2018 COST OF MEALS AND SNACKS ₱ 63,281.25
MERCHANDISE
KRIZJEN GENERAL
1362644 03/08/2018 COST OF MEALS AND SNACKS ₱ 73,593.75
MERCHANDISE
KRIZJEN GENERAL
1362643 03/08/2018 COST OF MEALS AND SNACKS ₱ 71,718.75
MERCHANDISE
KRIZJEN GENERAL
1362642 03/08/2018 COST OF MEALS AND SNACKS ₱ 51,257.81
MERCHANDISE
KRIZJEN GENERAL
1362641 03/08/2018 COST OF MEALS AND SNACKS ₱ 58,453.13
MERCHANDISE
KRIZJEN GENERAL
1362640 03/08/2018 COST OF MEALS AND SNACKS ₱ 60,468.75
MERCHANDISE
KRIZJEN GENERAL
1362639 03/08/2018 COST OF MEALS AND SNACKS ₱ 87,023.44
MERCHANDISE
KRIZJEN GENERAL
1362638 03/08/2018 COST OF MEALS AND SNACKS ₱ 87,656.25
MERCHANDISE

285
 KRIZJEN GENERAL
1362637 03/08/2018 COST OF MEALS AND SNACKS ₱ 73,593.75
MERCHANDISE
KRIZJEN GENERAL
1362636 03/08/2018 COST OF MEALS AND SNACKS ₱ 69,609.38
MERCHANDISE
KRIZJEN GENERAL
1362635 03/08/2018 COST OF MEALS AND SNACKS ₱ 64,453.12
MERCHANDISE
KRIZJEN GENERAL
1362634 03/08/2018 COST OF MEALS AND SNACKS ₱ 48,504.46
MERCHANDISE
KRIZJEN GENERAL
1362633 03/08/2018 COST OF MEALS AND SNACKS ₱ 88,727.68
MERCHANDISE
KRIZJEN GENERAL
1362632 03/08/2018 COST OF MEALS AND SNACKS ₱ 56,785.72
MERCHANDISE
KRIZJEN GENERAL
1362631 03/08/2018 COST OF MEALS AND SNACKS ₱ 46,640.63
MERCHANDISE
KRIZJEN GENERAL
1362630 03/08/2018 COST OF MEALS AND SNACKS ₱ 18,421.88
MERCHANDISE
KRIZJEN GENERAL
1362629 03/08/2018 COST OF MEALS AND SNACKS ₱ 20,203.13
MERCHANDISE
KRIZJEN GENERAL
1362628 03/08/2018 COST OF MEALS AND SNACKS ₱ 21,046.88
MERCHANDISE
KRIZJEN GENERAL
1362627 03/08/2018 COST OF MEALS AND SNACKS ₱ 21,796.87
MERCHANDISE
KRIZJEN GENERAL
1362626 03/08/2018 COST OF MEALS AND SNACKS ₱ 45,468.75
MERCHANDISE
KRIZJEN GENERAL
1362625 03/08/2018 COST OF MEALS AND SNACKS ₱ 42,187.50
MERCHANDISE
KRIZJEN GENERAL
1362623 03/08/2018 COST OF MEALS AND SNACKS ₱ 12,656.25
MERCHANDISE
KRIZJEN GENERAL
1362622 03/08/2018 COST OF MEALS AND SNACKS ₱ 48,515.62
MERCHANDISE
KRIZJEN GENERAL
1362621 03/08/2018 COST OF MEALS AND SNACKS ₱ 45,703.12
MERCHANDISE
KRIZJEN GENERAL
1362620 03/08/2018 COST OF MEALS AND SNACKS ₱ 6,093.75
MERCHANDISE
KRIZJEN GENERAL
1362617 03/08/2018 COST OF MEALS AND SNACKS ₱ 26,250.00
MERCHANDISE
KRIZJEN GENERAL
1362616 03/08/2018 COST OF MEALS AND SNACKS ₱ 21,515.63
MERCHANDISE
KRIZJEN GENERAL
1362615 03/08/2018 COST OF MEALS AND SNACKS ₱ 33,515.63
MERCHANDISE
KRIZJEN GENERAL
1362614 03/08/2018 COST OF MEALS AND SNACKS ₱ 50,062.50
MERCHANDISE
KRIZJEN GENERAL
1362613 03/08/2018 COST OF MEALS AND SNACKS ₱ 46,734.37
MERCHANDISE
KRIZJEN GENERAL
1362608 03/08/2018 COST OF MEALS AND SNACKS ₱ 23,437.50
MERCHANDISE
KRIZJEN GENERAL
1362280 02/23/2018 COST OF MEALS AND SNACKS ₱ 126,562.50
MERCHANDISE
KRIZJEN GENERAL
1362279 02/23/2018 COST OF MEALS AND SNACKS ₱ 28,125.00
MERCHANDISE
KRIZJEN GENERAL
1362276 02/23/2018 COST OF MEALS AND SNACKS ₱ 7,500.00
MERCHANDISE
KRIZJEN GENERAL
1362272 02/23/2018 COST OF MEALS AND SNACKS ₱ 23,437.50
MERCHANDISE
KRIZJEN GENERAL
1362271 02/23/2018 COST OF MEALS AND SNACKS ₱ 23,437.50
MERCHANDISE
KRIZJEN GENERAL
1362270 02/23/2018 COST OF MEALS AND SNACKS ₱ 11,250.00
MERCHANDISE
KRIZJEN GENERAL
1362147 02/21/2018 COST OF MEALS AND SNACKS ₱ 132,187.50
MERCHANDISE
KRIZJEN GENERAL
1362146 02/21/2018 COST OF MEALS AND SNACKS ₱ 5,859.37
MERCHANDISE
KRIZJEN GENERAL
1362145 02/21/2018 COST OF MEALS AND SNACKS ₱ 14,062.50
MERCHANDISE
KRIZJEN GENERAL COST OF MEALS AND SNACKS
1362389 03/01/2018 MERCHANDISE ₱ 37,500.00
FOR THE USE IN CAD

286
 KRIZJEN GENERAL COST OF MEALS AND SNACKS
1362388 03/01/2018 MERCHANDISE ₱ 18,281.25
FOR THE USE IN CAD
KRIZJEN GENERAL COST OF MEALS AND SNACKS
1362387 03/01/2018 MERCHANDISE ₱ 28,125.00
FOR THE USE IN CAD
KRIZJEN GENERAL COST OF MEALS AND SNACKS
1362386 03/01/2018 MERCHANDISE ₱ 35,625.00
FOR THE USE IN CAD
KRIZJEN GENERAL COST OF MEALS AND SNACKS
1362385 03/01/2018 MERCHANDISE ₱ 37,500.00
FOR THE USE IN CAD
KRIZJEN GENERAL COST OF MEALS AND SNACKS
1362396 03/01/2018 MERCHANDISE ₱ 46,757.81
FOR THE USE IN CEO
KRIZJEN GENERAL COST OF MEALS AND SNACKS
1362393 03/01/2018 MERCHANDISE ₱ 9,375.00
FOR THE USE IN CVO
KRIZJEN GENERAL COST OF MEALS AND SNACKS
1362390 03/01/2018 MERCHANDISE ₱ 13,125.00
FOR THE USE OF CMO
KRIZJEN GENERAL COST OF MEALS AND SNACKS
1362392 03/01/2018 MERCHANDISE ₱ 9,375.00
FOR THE USE OF CVO
KRIZJEN GENERAL COST OF MEALS AND SNACKS
1362316 02/26/2018 MERCHANDISE ₱ 46,875.00
FOR THE USE OF SP
KRIZJEN GENERAL COST OF MEALS AND SNACKS
1362315 02/26/2018 MERCHANDISE ₱ 51,562.50
FOR THE USE OF SP
KRIZJEN GENERAL COST OF MEALS AND SNACKS
1362314 02/26/2018 MERCHANDISE ₱ 48,984.37
FOR THE USE OF SP
KRIZJEN GENERAL COST OF MEALS AND SNACKS
1362313 02/26/2018 MERCHANDISE ₱ 46,546.87
FOR THE USE OF SP
KRIZJEN GENERAL COST OF MEALS AND SNACKS
1362312 02/26/2018 MERCHANDISE ₱ 48,984.37
FOR THE USE OF SP
KRIZJEN GENERAL COST OF MEALS AND SNACKS
1362311 02/26/2018 MERCHANDISE ₱ 87,071.43
FOR THE USE OF SP
KRIZJEN GENERAL COST OF MEALS AND SNACKS
1362310 02/26/2018 MERCHANDISE ₱ 82,125.00
FOR THE USE OF SP
KRIZJEN GENERAL COST OF MEALS AND SNACKS
1362309 02/26/2018 MERCHANDISE ₱ 35,985.58
FOR THE USE OF SP
KRIZJEN GENERAL COST OF MEALS AND SNACKS
1362308 02/26/2018 MERCHANDISE ₱ 143,179.69
FOR THE USE OF SP
KRIZJEN GENERAL COST OF MEALS AND SNACKS
1362307 02/26/2018 MERCHANDISE ₱ 80,625.00
FOR THE USE OF SP
KRIZJEN GENERAL COST OF MEALS AND SNACKS
1362306 02/26/2018 MERCHANDISE ₱ 101,250.00
FOR THE USE OF SP
KRIZJEN GENERAL COST OF MEALS AND SNACKS
1362305 02/26/2018 MERCHANDISE ₱ 175,312.50
FOR THE USE OF SP
KRIZJEN GENERAL COST OF MEALS AND SNACKS
1362304 02/26/2018 MERCHANDISE ₱ 61,546.88
FOR THE USE OF SP
KRIZJEN GENERAL COST OF MEALS AND SNACKS
1362303 02/26/2018 MERCHANDISE ₱ 30,468.73
FOR THE USE OF SP
KRIZJEN GENERAL COST OF MEALS AND SNACKS
1362302 02/26/2018 MERCHANDISE ₱ 74,976.56
FOR THE USE OF SP
KRIZJEN GENERAL COST OF MEALS AND SNACKS
1362301 02/26/2018 MERCHANDISE ₱ 49,359.37
FOR THE USE OF SP
KRIZJEN GENERAL COST OF MEALS AND SNACKS
1362300 02/26/2018 MERCHANDISE ₱ 49,078.13
FOR THE USE OF SP
KRIZJEN GENERAL COST OF MEALS AND SNACKS
1361925 02/13/2018 MERCHANDISE ₱ 64,218.75
FOR THE USE OF SP
KRIZJEN GENERAL COST OF MEALS AND SNACKS
1467101 09/04/2018 MERCHANDISE ₱ 7,500.00
FOR THE USEDBY CDLO.
KRIZJEN GENERAL COST OF MEALS FOR ABC
1362619 03/08/2018 ₱ 23,437.50
MERCHANDISE ACTIVITIES
KRIZJEN GENERAL COST OF MEALS FOR THE USE
1361780 02/06/2018 ₱ 157,500.00
MERCHANDISE OF CHRMO

287
 KRIZJEN GENERAL COST OF PRINTING
1362391 03/01/2018 MERCHANDISE TARPAULIN & STREAMERS ₱ 10,800.00
FOR THE USE IN CMO
KRIZJEN GENERAL
1363172 04/02/2018 COST OF RICE ₱ 77,363.75
MERCHANDISE
KRIZJEN GENERAL
1363170 04/02/2018 COST OF RICE ₱ 18,593.44
MERCHANDISE
KRIZJEN GENERAL
1362144 02/21/2018 COST OF SNACK ₱ 14,062.50
MERCHANDISE
KRIZJEN GENERAL
1363229 04/03/2018 COST OF SNACKS ₱ 14,062.50
MERCHANDISE
KRIZJEN GENERAL
1362618 03/08/2018 COST OF SNACKS ₱ 3,375.00
MERCHANDISE
KRIZJEN GENERAL
1362278 02/23/2018 COST OF SNACKS ₱ 9,375.00
MERCHANDISE
KRIZJEN GENERAL
1362277 02/23/2018 COST OF SNACKS ₱ 23,437.50
MERCHANDISE
KRIZJEN GENERAL
1362269 02/23/2018 COST OF SNACKS ₱ 73,811.25
MERCHANDISE
KRIZJEN GENERAL COST OF SNACKS FRO THE USE
1362299 02/26/2018 ₱ 2,025.00
MERCHANDISE OF SP
KRIZJEN GENERAL PAYMENT FOR THE COST OF
1361790 02/06/2018 MERCHANDISE ₱ 87,328.13
MEALS & SNACKS
KRIZJEN GENERAL PAYMENT FOR THE COST OF 10
1412729 06/20/2018 MERCHANDISE ₱ 10,003.74
PCS.DUPLO INK & ETC.
KRIZJEN GENERAL PAYMENT FOR THE COST OF
1361952 02/15/2018 MERCHANDISE ₱ 126,007.50
100 PCS. LED LIGHT 3W & ETC.
KRIZJEN GENERAL PAYMENT FOR THE COST OF 11
1411622 05/04/2018 MERCHANDISE PCS. UNIFORM FOR THE USE ₱ 9,140.61
OF SP.
KRIZJEN GENERAL PAYMENT FOR THE COST OF
1361796 02/07/2018 MERCHANDISE 136 SWEAT SHIRTS FOR CGSO ₱ 66,562.50
USE
KRIZJEN GENERAL PAYMENT FOR THE COST OF 17
1413701 08/03/2018 MERCHANDISE PCS SEWING SHIRTS UNIFORM ₱ 11,833.60
& ETC.
KRIZJEN GENERAL PAYMENT FOR THE COST OF 27
1412834 06/22/2018 MERCHANDISE ₱ 18,794.53
PCS. POLO SHIRT UNIFORM
KRIZJEN GENERAL PAYMENT FOR THE COST OF 3
1361798 02/07/2018 MERCHANDISE ₱ 3,312.50
PCS. PLAQUE & TARPAULIN
KRIZJEN GENERAL PAYMENT FOR THE COST OF 35
1412744 06/20/2018 MERCHANDISE ₱ 82,812.50
SACKSPREMIUM RICE
KRIZJEN GENERAL PAYMENT FOR THE COST OF 4
1411623 05/04/2018 MERCHANDISE SACKS RICE FOR THE USE OF ₱ 10,221.44
CSWD
KRIZJEN GENERAL PAYMENT FOR THE COST OF 5
1363190 04/02/2018 MERCHANDISE ₱ 23,437.50
PCS. LECHON & ETC.
KRIZJEN GENERAL PAYMENT FOR THE COST OF 50
1363191 04/02/2018 MERCHANDISE ₱ 57,421.87
PCS. PLAQUES & ETC.
KRIZJEN GENERAL PAYMENT FOR THE COST OF 90
1412835 06/22/2018 MERCHANDISE ₱ 106,473.22
SACKS PREMIUM RICE & ETC
KRIZJEN GENERAL PAYMENT FOR THE COST OF 90
1414131 08/28/2018 MERCHANDISE ₱ 105,468.75
SACKS PREMIUM RICE & ETC.
KRIZJEN GENERAL PAYMENT FOR THE COST OF
1412936 06/27/2018 ₱ 13,476.56
MERCHANDISE FOOD
KRIZJEN GENERAL PAYMENT FOR THE COST OF
1412903 06/27/2018 ₱ 12,656.25
MERCHANDISE FOOD
KRIZJEN GENERAL PAYMENT FOR THE COST OF
1413702 08/03/2018 ₱ 18,750.00
MERCHANDISE FOOD & ETC.
KRIZJEN GENERAL PAYMENT FOR THE COST OF
1413699 08/03/2018 MERCHANDISE ₱ 55,781.25
MEAL & SNACK
KRIZJEN GENERAL PAYMENT FOR THE COST OF
1361797 02/07/2018 MERCHANDISE ₱ 16,875.00
MEAL & SNACKS
1413700 08/03/2018 KRIZJEN GENERAL PAYMENT FOR THE COST OF ₱ 168,168.52

288
 MERCHANDISE MEALS
KRIZJEN GENERAL PAYMENT FOR THE COST OF
1413562 07/26/2018 ₱ 18,515.62
MERCHANDISE MEALS
KRIZJEN GENERAL PAYMENT FOR THE COST OF
1413560 07/26/2018 ₱ 18,515.62
MERCHANDISE MEALS
KRIZJEN GENERAL PAYMENT FOR THE COST OF
1413559 07/26/2018 ₱ 18,515.62
MERCHANDISE MEALS
KRIZJEN GENERAL PAYMENT FOR THE COST OF
1361948 02/15/2018 ₱ 46,875.00
MERCHANDISE MEALS
KRIZJEN GENERAL PAYMENT FOR THE COST OF
1414133 08/28/2018 MERCHANDISE ₱ 16,500.00
MEALS & SNACKS
KRIZJEN GENERAL PAYMENT FOR THE COST OF
1414132 08/28/2018 MERCHANDISE ₱ 25,312.50
MEALS & SNACKS
KRIZJEN GENERAL PAYMENT FOR THE COST OF
1413861 08/09/2018 MERCHANDISE ₱ 73,706.25
MEALS & SNACKS
KRIZJEN GENERAL PAYMENT FOR THE COST OF
1412904 06/27/2018 MERCHANDISE ₱ 51,843.75
MEALS & SNACKS
KRIZJEN GENERAL PAYMENT FOR THE COST OF
1411770 05/11/2018 MERCHANDISE ₱ 23,344.45
MEALS & SNACKS
KRIZJEN GENERAL PAYMENT FOR THE COST OF
1411661 05/09/2018 MERCHANDISE ₱ 9,937.50
MEALS & SNACKS
KRIZJEN GENERAL PAYMENT FOR THE COST OF
1363189 04/02/2018 MERCHANDISE ₱ 18,656.25
MEALS & SNACKS
KRIZJEN GENERAL PAYMENT FOR THE COST OF
1363187 04/02/2018 MERCHANDISE ₱ 59,531.25
MEALS & SNACKS
KRIZJEN GENERAL PAYMENT FOR THE COST OF
1362502 03/07/2018 MERCHANDISE ₱ 47,812.50
MEALS & SNACKS
KRIZJEN GENERAL PAYMENT FOR THE COST OF
1362501 03/07/2018 MERCHANDISE ₱ 42,187.50
MEALS & SNACKS
KRIZJEN GENERAL PAYMENT FOR THE COST OF
1361951 02/15/2018 MERCHANDISE ₱ 20,390.63
MEALS & SNACKS
KRIZJEN GENERAL PAYMENT FOR THE COST OF
1361950 02/15/2018 MERCHANDISE ₱ 27,590.62
MEALS & SNACKS
KRIZJEN GENERAL PAYMENT FOR THE COST OF
1361827 02/07/2018 MERCHANDISE ₱ 65,859.38
MEALS & SNACKS
KRIZJEN GENERAL PAYMENT FOR THE COST OF
1361800 02/07/2018 MERCHANDISE ₱ 9,375.00
MEALS & SNACKS
KRIZJEN GENERAL PAYMENT FOR THE COST OF
1361799 02/07/2018 MERCHANDISE ₱ 2,812.50
MEALS & SNACKS
KRIZJEN GENERAL PAYMENT FOR THE COST OF
1361795 02/07/2018 MERCHANDISE ₱ 64,687.50
MEALS & SNACKS
KRIZJEN GENERAL PAYMENT FOR THE COST OF
1361794 02/07/2018 MERCHANDISE ₱ 25,500.00
MEALS & SNACKS
KRIZJEN GENERAL PAYMENT FOR THE COST OF
1361792 02/07/2018 MERCHANDISE ₱ 102,778.12
MEALS & SNACKS
KRIZJEN GENERAL PAYMENT FOR THE COST OF
1361791 02/06/2018 MERCHANDISE ₱ 62,652.66
MEALS & SNACKS
KRIZJEN GENERAL PAYMENT FOR THE COST OF
1361789 02/06/2018 MERCHANDISE ₱ 141,890.62
MEALS & SNACKS
KRIZJEN GENERAL PAYMENT FOR THE COST OF
1247777 02/15/2018 MERCHANDISE ₱ 72,703.13
MEALS & SNACKS
KRIZJEN GENERAL PAYMENT FOR THE COST OF
1413934 08/14/2018 MERCHANDISE MEALS & SNACKS FOR THE ₱ 18,750.00
USE OF EEDMO
KRIZJEN GENERAL PAYMENT FOR THE COST OF
1363188 04/02/2018 MERCHANDISE ₱ 30,984.37
MEALS AND SNACKS
KRIZJEN GENERAL PAYMENT FOR THE COST OF
1363186 04/02/2018 MERCHANDISE ₱ 55,781.25
MEALS AND SNACKS

289
 KRIZJEN GENERAL PAYMENT FOR THE COST OF
1361953 02/15/2018 MERCHANDISE ₱ 14,062.50
MEALS OR THE USE OF CCR
KRIZJEN GENERAL PAYMENT FOR THE COST OF
1413561 07/26/2018 ₱ 5,250.00
MERCHANDISE SNACKS
KRIZJEN GENERAL PAYMENT FOR THE COST OF
1412836 06/22/2018 ₱ 11,250.00
MERCHANDISE SNACKS
KRIZJEN GENERAL PAYMENT FOR THE COST OF
1412746 06/20/2018 ₱ 9,375.00
MERCHANDISE SNACKS
KRIZJEN GENERAL PAYMENT FOR THE COST OF
1361949 02/15/2018 ₱ 16,875.00
MERCHANDISE SNACKS
KRIZJEN GENERAL PAYMENT FOR THE COST OF
1412745 06/20/2018 MERCHANDISE SNACKS FOR THE USE OF ₱ 9,843.75
CMO ICADAC
KRIZJEN GENERAL
1412935 06/27/2018 PAYMENT OF MEALS ₱ 55,781.25
MERCHANDISE
KRIZJEN GENERAL PAYMENT OF THE AMOUNT
MERCHANDISE REP. THE COST OF LABOR &
1413933 08/14/2018 ₱ 40,500.00
MATERIALS FOR SEWING OF
SPORTS
KRIZJEN GENERAL PAYMENTS FOR THE COST OF
1361793 02/07/2018 MERCHANDISE ₱ 61,552.50
3 SETS SWING DOOR
KRIZJEN GENERAL
1363014 03/23/2018 COST OF 1 PC. ROLL BAR ETC. ₱ 85,178.57
MERCHANDISE
KRIZJEN GENERAL COST OF 1 UNIT EXECUTIVE
1411632 05/08/2018 ₱ 15,677.59
MERCHANDISE CHAIR ETC.
KRIZJEN GENERAL COST OF 10 PCS. PVC ELBOW
1411630 05/08/2018 ₱ 177,274.60
MERCHANDISE ETC.
KRIZJEN GENERAL COST OF 1000 PCS. DRUG
1411870 05/21/2018 ₱ 66,250.00
MERCHANDISE TESTING
KRIZJEN GENERAL COST OF 11 PCS. SWEATSHIRT
1413320 07/13/2018 ₱ 7,657.03
MERCHANDISE W/ COLLAR
KRIZJEN GENERAL
1411966 05/22/2018 COST OF 12 PCS. BROOMSTICK ₱ 18,910.59
MERCHANDISE
KRIZJEN GENERAL
1414221 08/31/2018 COST OF 15 PCS. CFL BULB ₱ 28,880.26
MERCHANDISE
KRIZJEN GENERAL COST OF 15 PCS. CFL BULB
1411631 05/08/2018 ₱ 11,404.46
MERCHANDISE ETC.
KRIZJEN GENERAL COST OF 2 BOT. COMPUTER
1413078 07/05/2018 ₱ 4,734.98
MERCHANDISE INK ETC.
KRIZJEN GENERAL COST OF 2 BOT. EPSON
1411965 05/22/2018 MERCHANDISE ₱ 9,463.34
COMPUTER INK ETC.
KRIZJEN GENERAL COST OF 2 PCS. MONOBLOC
1412367 06/07/2018 ₱ 13,415.69
MERCHANDISE TABLE
KRIZJEN GENERAL COST OF 20 BOXES SARDINES
56965479 07/05/2018 ₱ 271,672.32
MERCHANDISE ETC.
KRIZJEN GENERAL
1412590 06/13/2018 COST OF 20 PCS. T-SHIRTS ₱ 9,375.00
MERCHANDISE
KRIZJEN GENERAL COST OF 25 BOX QUICK CHOW
1363020 03/23/2018 ₱ 71,810.26
MERCHANDISE ETC.
KRIZJEN GENERAL
1413527 07/25/2018 COST OF 25 SACKS OF RICE ₱ 59,151.78
MERCHANDISE
KRIZJEN GENERAL COST OF 31 BOX OF DRUG
1413182 07/09/2018 ₱ 46,942.85
MERCHANDISE TESTING
KRIZJEN GENERAL
1413324 07/13/2018 COST OF 40 SACKS OF RICE ₱ 47,321.43
MERCHANDISE
KRIZJEN GENERAL
1411967 05/22/2018 COST OF 42 PCS. POLO SHIRTS ₱ 21,465.00
MERCHANDISE
KRIZJEN GENERAL COST OF 5 LITERS CREOLINA
1412445 06/07/2018 ₱ 18,450.63
MERCHANDISE ETC.
KRIZJEN GENERAL
1412560 06/11/2018 COST OF 50 SACKS OF RICE ₱ 118,303.57
MERCHANDISE
KRIZJEN GENERAL
1412390 06/07/2018 COST OF 50 SACKS RICE ₱ 118,303.57
MERCHANDISE
KRIZJEN GENERAL
1411873 05/21/2018 COST OF 60 PCS. T-SHIRT ₱ 34,071.43
MERCHANDISE
KRIZJEN GENERAL COST OF 60 PCS. UNIFORM FOR
1411832 05/17/2018 MERCHANDISE ₱ 23,660.34
THE USE OF CEO

290
 KRIZJEN GENERAL
1412391 06/07/2018 COST OF 75 SACKS RICE ₱ 177,455.35
MERCHANDISE
KRIZJEN GENERAL
1363015 03/23/2018 COST OF 80 GALS. HYPO ETC. ₱ 33,333.52
MERCHANDISE
KRIZJEN GENERAL
1413528 07/25/2018 COST OF 90 SACKS OF RICE ₱ 106,473.22
MERCHANDISE
KRIZJEN GENERAL COST OF FOOD FOR THE USED
1413526 07/25/2018 ₱ 73,500.00
MERCHANDISE IN CHRMO
KRIZJEN GENERAL
1411633 05/08/2018 COST OF LABOR & MATERIALS ₱ 11,718.75
MERCHANDISE
KRIZJEN GENERAL
1413944 08/15/2018 COST OF MEAL ₱ 25,781.25
MERCHANDISE
KRIZJEN GENERAL
1413424 07/19/2018 COST OF MEAL ₱ 14,765.62
MERCHANDISE
KRIZJEN GENERAL
1413423 07/19/2018 COST OF MEAL ₱ 3,750.00
MERCHANDISE
KRIZJEN GENERAL
1413323 07/13/2018 COST OF MEAL ₱ 37,500.00
MERCHANDISE
KRIZJEN GENERAL
1413077 07/05/2018 COST OF MEAL ₱ 14,062.50
MERCHANDISE
KRIZJEN GENERAL
1363012 03/23/2018 COST OF MEAL ₱ 41,343.75
MERCHANDISE
KRIZJEN GENERAL
1412559 06/11/2018 COST OF MEAL AND SNACKS ₱ 14,062.50
MERCHANDISE
KRIZJEN GENERAL
1412558 06/11/2018 COST OF MEAL AND SNACKS ₱ 9,375.00
MERCHANDISE
KRIZJEN GENERAL
56965660 08/16/2018 COST OF MEALS ₱ 232,031.25
MERCHANDISE
KRIZJEN GENERAL
53799036 03/23/2018 COST OF MEALS ₱ 17,578.13
MERCHANDISE
KRIZJEN GENERAL
1414224 08/31/2018 COST OF MEALS ₱ 227,015.62
MERCHANDISE
KRIZJEN GENERAL
1414223 08/31/2018 COST OF MEALS ₱ 18,750.00
MERCHANDISE
KRIZJEN GENERAL
1414222 08/31/2018 COST OF MEALS ₱ 18,750.00
MERCHANDISE
KRIZJEN GENERAL
1414220 08/31/2018 COST OF MEALS ₱ 180,937.50
MERCHANDISE
KRIZJEN GENERAL
1413903 08/13/2018 COST OF MEALS ₱ 34,687.50
MERCHANDISE
KRIZJEN GENERAL
1413902 08/13/2018 COST OF MEALS ₱ 28,125.00
MERCHANDISE
KRIZJEN GENERAL
1413675 08/02/2018 COST OF MEALS ₱ 37,031.25
MERCHANDISE
KRIZJEN GENERAL
1413674 08/02/2018 COST OF MEALS ₱ 74,062.50
MERCHANDISE
KRIZJEN GENERAL
1413529 07/25/2018 COST OF MEALS ₱ 99,562.50
MERCHANDISE
KRIZJEN GENERAL
1413521 07/24/2018 COST OF MEALS ₱ 45,703.12
MERCHANDISE
KRIZJEN GENERAL
1413418 07/18/2018 COST OF MEALS ₱ 70,312.50
MERCHANDISE
KRIZJEN GENERAL
1413417 07/18/2018 COST OF MEALS ₱ 63,281.25
MERCHANDISE
KRIZJEN GENERAL
1413416 07/18/2018 COST OF MEALS ₱ 78,750.00
MERCHANDISE
KRIZJEN GENERAL
1413076 07/05/2018 COST OF MEALS ₱ 25,312.50
MERCHANDISE
KRIZJEN GENERAL
1412165 05/28/2018 COST OF MEALS ₱ 46,875.00
MERCHANDISE
KRIZJEN GENERAL
1412164 05/28/2018 COST OF MEALS ₱ 35,625.00
MERCHANDISE
KRIZJEN GENERAL
1412163 05/28/2018 COST OF MEALS ₱ 18,750.00
MERCHANDISE
KRIZJEN GENERAL
1411869 05/21/2018 COST OF MEALS ₱ 18,749.81
MERCHANDISE
KRIZJEN GENERAL
1411831 05/17/2018 COST OF MEALS ₱ 23,203.13
MERCHANDISE

291
 KRIZJEN GENERAL
1411830 05/17/2018 COST OF MEALS ₱ 15,609.38
MERCHANDISE
KRIZJEN GENERAL
1411629 05/08/2018 COST OF MEALS ₱ 151,428.57
MERCHANDISE
KRIZJEN GENERAL
1411170 04/20/2018 COST OF MEALS ₱ 31,406.25
MERCHANDISE
KRIZJEN GENERAL
1410808 04/12/2018 COST OF MEALS ₱ 17,343.75
MERCHANDISE
KRIZJEN GENERAL
1363169 04/02/2018 COST OF MEALS ₱ 67,828.13
MERCHANDISE
KRIZJEN GENERAL
1363029 03/23/2018 COST OF MEALS ₱ 105,046.88
MERCHANDISE
KRIZJEN GENERAL
1363027 03/23/2018 COST OF MEALS ₱ 48,984.37
MERCHANDISE
KRIZJEN GENERAL
1363025 03/23/2018 COST OF MEALS ₱ 68,906.25
MERCHANDISE
KRIZJEN GENERAL
1363024 03/23/2018 COST OF MEALS ₱ 42,773.44
MERCHANDISE
KRIZJEN GENERAL
1363023 03/23/2018 COST OF MEALS ₱ 46,406.25
MERCHANDISE
KRIZJEN GENERAL
1363022 03/23/2018 COST OF MEALS ₱ 126,960.94
MERCHANDISE
KRIZJEN GENERAL
1363021 03/23/2018 COST OF MEALS ₱ 86,718.75
MERCHANDISE
KRIZJEN GENERAL
1363019 03/23/2018 COST OF MEALS ₱ 89,357.82
MERCHANDISE
KRIZJEN GENERAL
1363018 03/23/2018 COST OF MEALS ₱ 44,062.50
MERCHANDISE
KRIZJEN GENERAL
1363016 03/23/2018 COST OF MEALS ₱ 15,060.93
MERCHANDISE
KRIZJEN GENERAL
1363013 03/23/2018 COST OF MEALS ₱ 86,953.12
MERCHANDISE
KRIZJEN GENERAL
1363011 03/23/2018 COST OF MEALS ₱ 60,937.50
MERCHANDISE
KRIZJEN GENERAL
1412444 06/07/2018 COST OF MEALS AND SNACKS ₱ 81,328.12
MERCHANDISE
KRIZJEN GENERAL
1412443 06/07/2018 COST OF MEALS AND SNACKS ₱ 31,640.62
MERCHANDISE
KRIZJEN GENERAL
1412166 05/28/2018 COST OF MINERAL WATER ₱ 102,048.66
MERCHANDISE
KRIZJEN GENERAL
1412159 05/28/2018 COST OF POLO SHIRTS ETC. ₱ 106,832.85
MERCHANDISE
KRIZJEN GENERAL
1412557 06/11/2018 COST OF SNACKS ₱ 9,375.00
MERCHANDISE
KRIZJEN GENERAL
1412162 05/28/2018 COST OF SNACKS ₱ 11,718.75
MERCHANDISE
KRIZJEN GENERAL
1363028 03/23/2018 COST OF SNACKS ₱ 14,062.50
MERCHANDISE
KRIZJEN GENERAL
1363026 03/23/2018 COST OF SNACKS ₱ 82,031.25
MERCHANDISE
KRIZJEN GENERAL
1363017 03/23/2018 COST OF SNACKS ₱ 13,593.75
MERCHANDISE
KRIZJEN GENERAL
1412161 05/28/2018 COST OF SNACKS FOR CMO ₱ 7,500.00
MERCHANDISE
KRIZJEN GENERAL
1412160 05/28/2018 COST OF SNACKS FOR CMO ₱ 2,343.75
MERCHANDISE
KRIZJEN GENERAL
56965659 08/16/2018 COST OF SUPPLIES ₱ 481,826.78
MERCHANDISE
KRIZJEN GENERAL
1412392 06/07/2018 COST OF SUPPLIES ₱ 88,854.50
MERCHANDISE
KRIZJEN GENERAL
1412366 06/07/2018 COST OF SUPPLIES ₱ 17,887.50
MERCHANDISE
KRIZJEN GENERAL
53799169 08/13/2018 COST OF SUPPLIES ETC. ₱ 152,611.61
MERCHANDISE
56966131 KRIZJEN GENERAL 302 PCS POLO SHIRTS-CEO ₱ 259,908.75
12/10/2018
MERCHANDISE
1414407 KRIZJEN GENERAL COST OF 12 SETS CREME 54X72 ₱ 19,661.11
09/07/2018
MERCHANDISE ETC-CAC

292
1414408 KRIZJEN GENERAL MEALS-LAKBAY ARAL PRK ₱ 65,625.00
MERCHANDISE PRES OF DEL
09/07/2018 CARMEN,TIPANOY
TAMBACAN AT BONBONON
APR 7 2018
1414409 KRIZJEN GENERAL COST OF LABOR-FLOOR TILES ₱ 52,050.00
09/07/2018 MERCHANDISE AT CAC-REMITTANCE DIV
1414410 KRIZJEN GENERAL MEALS-LAKBAY ARAL ₱ 65,625.00
MERCHANDISE SOLIDWASTE MGT PRK PRES
09/07/2018 MHY, MA CRIST, STA ELENA
AT MRF BONBONO APR 15
2018
1414411 KRIZJEN GENERAL MEALS-LAKBAY ARAL PRK ₱ 49,218.75
MERCHANDISE PRES SAN MIGUEL, U
09/07/2018
HINAPLANON AT BONBONON
APR 21 2018
1414412 KRIZJEN GENERAL MEALS-LAKBAY ARAL PRK ₱ 84,375.00
MERCHANDISE PRES SUAREZ, PALAO,
09/07/2018
DELCARMEN AT BONBONON
MAR 23-24 2018
1414413 KRIZJEN GENERAL 50 BOTS INK REFILL- PO. 18-094 ₱ 69,964.74
MERCHANDISE SP

09/07/2018

50 BOTS INK REFILL-SP P.O 18-

094
1414414 KRIZJEN GENERAL MEALS-LAKBAY ARAL OF ₱ 65,625.00
09/07/2018 MERCHANDISE LAMBO ILIGAN & IHARRA AT
BONBONON APR 22 2018
1414427 KRIZJEN GENERAL MEALS-DURING COA EXIT ₱ 40,429.69
09/07/2018 MERCHANDISE CONFERENCE MAR 16 2018
1414428 KRIZJEN GENERAL MEALS-SP STAFF MEETINGS ₱ 57,257.81
09/07/2018 MERCHANDISE MAR 23, APRIL 5,16 2018
1414440 KRIZJEN GENERAL MEALS-CAC PERSONNEL FEB ₱ 85,218.75
09/07/2018
MERCHANDISE 13-14 2018
1414441 KRIZJEN GENERAL COST OF 34 M STRANDED ₱ 4,592.07
09/07/2018 MERCHANDISE WIRE #10 ETC-CMO POPCOM
1414442 KRIZJEN GENERAL MEALS-BRGY ₱ 59,531.25
09/07/2018 MERCHANDISE COMMUNICATION PERSONNEL
ORIENTATION MAY 165 2018
1414446 KRIZJEN GENERAL MEALS-DURING ₱ 58,553.01
09/10/2018 MERCHANDISE COCNSULTATIVE MEETING
MAY 10 2018 SSP
1414447 KRIZJEN GENERAL MEALS-DRIVERS ACADEMY ₱ 82,031.25
09/10/2018 MERCHANDISE AT ICNHS GYM FEB 17 2018
1414980 KRIZJEN GENERAL MEALS-CBMS DATA ₱ 23,250.00
10/05/2018 MERCHANDISE VALIDATION MAY 30 2018
1414982 KRIZJEN GENERAL 4 BOTS CREOLINA ETC-EEDMO ₱ 23,585.00
10/05/2018
MERCHANDISE
1415053 KRIZJEN GENERAL 30 PCS LECHON FOR CMO USE ₱ 184,553.57
10/10/2018 MERCHANDISE IN DIFFERNET ACTIVITIES
1415054 KRIZJEN GENERAL 54 SACKS LAYEX FOR DUCK ₱ 189,285.67
10/10/2018 MERCHANDISE EGGS PRODUCERS-CDLO
1415075 KRIZJEN GENERAL MEALS-ICADAC MEETING JUN ₱ 19,687.50
10/11/2018
MERCHANDISE 21 2018
1415142 KRIZJEN GENERAL MEALS-BLESSING ₱ 87,890.62
10/15/2018 MERCHANDISE CEREMONIES/INAUGURATION
ETHNIC CENTER JAN 17 2018
1415208 KRIZJEN GENERAL 1 UNIT TOILET BOWL ETC-CAC ₱ 30,832.74
10/18/2018
MERCHANDISE
1463258 KRIZJEN GENERAL MEALS-COM MEETING ON ₱ 43,593.75
11/15/2018 MERCHANDISE TRANSPO/TRAFFIC SP
CAPITAN JUN 13, 2018

293
1463259 KRIZJEN GENERAL MEALS-COMMITTEE MEETING ₱ 16,406.25
11/15/2018 MERCHANDISE SP CAPITYAN APRIL 29, 2018
1463260 KRIZJEN GENERAL MEALS-ICTC MEETING MAY 22, ₱ 12,140.62
11/15/2018
MERCHANDISE 2018
1463261 KRIZJEN GENERAL MEALS-COMMEMORATIVE ₱ 40,781.25
11/15/2018 MERCHANDISE CELEBRATION ADLAW
SAILIGAN JUN 16 2018
1464499 KRIZJEN GENERAL MEALS-MRP OPERATIONS ₱ 18,515.62
12/31/2018 MERCHANDISE DRUG SURRENDEEREES MAY
25, 2018
1464500 KRIZJEN GENERAL MEALS-COORDI MEETING RE ₱ 51,562.50
12/31/2018 MERCHANDISE RECLAM PROJ MAR 15, 2018
1464501 KRIZJEN GENERAL MEALS-DPCR EVALN MEETING ₱ 46,875.00
12/31/2018
MERCHANDISE
1464502 KRIZJEN GENERAL MEALS-MEETING W/ SEN M ₱ 51,562.50
12/31/2018 MERCHANDISE PAQUIAO AUG 25, 2018
1464503 KRIZJEN GENERAL MEALS-ERPAT FED MEETING ₱ 9,375.00
12/31/2018 MERCHANDISE MAY 18, 2018
1464514 KRIZJEN GENERAL 20 SACKS RICE ₱ 23,660.72
12/31/2018
MERCHANDISE
1464663 KRIZJEN GENERAL MISC EXPENSES SUCH AS ₱ 21,909.82
12/31/2018 MERCHANDISE DOVES DURING JUNE 12, 2018
1464664 KRIZJEN GENERAL 4 ROLLS MICROPHONE CABLE ₱ 108,933.93
12/31/2018
MERCHANDISE ETC-CGSO
1464672 KRIZJEN GENERAL MEALS-LINGGO NG ₱ 183,515.62
12/31/2018 MERCHANDISE KABATAAN AUG 24-26 2018
1464673 KRIZJEN GENERAL MEALS-VISITORS OF ICDTRC ₱ 151,406.25
12/31/2018
MERCHANDISE AUG 1 2018
1464674 KRIZJEN GENERAL 50 DOZ ANTI BAC DOWNY ETC- ₱ 43,725.00
12/31/2018
MERCHANDISE EEDMO
1464676 KRIZJEN GENERAL MEALS-CATERING SERVICES ₱ 16,875.00
12/31/2018 MERCHANDISE AUG 29-30, 2018
1414695 KRIZJEN GENERAL MEALS-PEACE AND ORDER ₱ 59,765.63
09/24/2018 MERCHANDISE COUNCIL MEETING APRIL 18
2018
1414776 KRIZJEN GENERAL COST OF MEALS-CAPABILITY ₱ 47,812.50
09/25/2018 MERCHANDISE BUILDING APRIL 17-18, 2018
CSWD
1414824 KRIZJEN GENERAL PAYMENT_MEALS & SNACKS ₱ 23,437.50
09/27/2018 MERCHANDISE ( 125 EMPLOYEES )
1414825 KRIZJEN GENERAL PAYMENT_30 SACLS PREMIUM ₱ 70,982.15
09/27/2018
MERCHANDISE RICE
1414942 KRIZJEN GENERAL 4 KLS MONGO BEANS ETC- ₱ 21,469.74
10/03/2018 MERCHANDISE MASS DRUG ADMIN AT
ROGONGON JUN 13 2018
1415209 KRIZJEN GENERAL MEALS-REGULAR CAUCUS AT ₱ 140,625.00
10/18/2018 MERCHANDISE SP JAN-MAR 2018
1415353 KRIZJEN GENERAL COST OF FLAGS & PROGRAMS- ₱ 14,522.95
10/24/2018 MERCHANDISE FLAG DAY MAY 28, 2018
1464206 KRIZJEN GENERAL CGSO ORIENTATION, ₱ 13,125.00
MERCHANDISE DEMONSTRATION &
12/24/2018 PRESENTATION OF THE
PROPOSED INTEGRATED CITY
GOVERNMENT
1464207 KRIZJEN GENERAL CDLO SNACKS FOR ₱ 5,625.00
12/24/2018 MERCHANDISE LMAFAMCO ON AUGUST 29,
2018
1464208 KRIZJEN GENERAL CMO 1000 PCS DRUG TESTING ₱ 66,250.00
12/24/2018
MERCHANDISE KIT
1464333 KRIZJEN GENERAL CDLO_MEALS AND SNACKS ₱ 9,843.75
12/27/2018
MERCHANDISE
1464348 KRIZJEN GENERAL CMO_PLANTS AND FLOWER ₱ 56,250.00
12/27/2018
MERCHANDISE POTS, ETC.

294
60825436 KRIZJEN GENERAL MEALS-CBMS TRAINING CPDO ₱ 274,640.62
12/31/2018 MERCHANDISE MAR 6-8, 2018
1415348 KRIZJEN GENERAL MEALS-STRAT PLAANNING ₱ 37,500.00
10/24/2018 MERCHANDISE ICTC-CAD MAY 25,26, 2018
1415349 KRIZJEN GENERAL MEALS-ARAW NG ₱ 28,125.00
10/24/2018 MERCHANDISE KAGITINGAN PLAZA APRIL 9,
2018
1415350 KRIZJEN GENERAL 2 SETS OFFICE UNIFORMS- ₱ 94,642.85
10/24/2018
MERCHANDISE TOURISM
1415351 KRIZJEN GENERAL MEALS-LPRAT MEETING JUNE ₱ 21,093.75
10/24/2018 MERCHANDISE 6, JUL 4, 2018
1415352 KRIZJEN GENERAL 15 GALS PAINT ETC-CMO ₱ 10,647.32
10/24/2018
MERCHANDISE
1415449 KRIZJEN GENERAL MEALS-COMMITTEE MEETING ₱ 37,500.00
10/25/2018 MERCHANDISE OF COUN PARDILLO JUNE 22,
2018
1464408 KRIZJEN GENERAL MEALS-VAWC SEMINAR CGSO ₱ 9,375.00
12/28/2018 MERCHANDISE JUNE 26, 2018
1464539 KRIZJEN GENERAL MEALS-ICT COUNCIL MEETING ₱ 18,735.93
12/31/2018 MERCHANDISE JUL 19, 2018
1464569 KRIZJEN GENERAL 1 PC PICK UP BEDLINER EWTC- ₱ 94,642.85
12/31/2018
MERCHANDISE CGSO
56965967 KRIZJEN GENERAL 1760 PCS BPAT T SHIRTS W/ ₱ 635,250.00
10/26/2018 MERCHANDISE COLLAR-SP UY
1414968 KRIZJEN GENERAL 5 KLS FISH ETC-FILARIA ₱ 23,660.72
10/04/2018 MERCHANDISE SURVEY AT ROGONGON
DIGKILAAN JUNE 4-8 2018
1415098 KRIZJEN GENERAL MEALS-DURINGJOBS FAIR ₱ 71,250.00
10/11/2018
MERCHANDISE JUNE 12, 2018
1415318 KRIZJEN GENERAL 40 PCS LED BULB ETC-COA ₱ 195,976.96
10/22/2018
MERCHANDISE
1415620 KRIZJEN GENERAL MEALS-ERPAT FED MEETING ₱ 6,328.12
11/05/2018 MERCHANDISE ACMAC MAY 23, 2018
1415621 KRIZJEN GENERAL MEALS-DURING MRP DRUG ₱ 18,515.62
11/05/2018 MERCHANDISE SURRENDEREES STA. ELENA
JUN 4, 2018
1415622 KRIZJEN GENERAL MEALS-MORAL RECOVERY ₱ 18,515.62
MERCHANDISE SEMINAR DRUG
11/05/2018
SURRENDEREES ACMAC MAY
23, 2018
1415623 KRIZJEN GENERAL MEALS-DURING MORAL ₱ 18,515.62
MERCHANDISE RECOVERY PROGRAM
11/05/2018 SEMINAR DRUG
SURRENDEREES MAY 21, 2018
DITUCALAN
1415624 KRIZJEN GENERAL MEALS-SEMINAR ON DRUG ₱ 23,437.50
11/05/2018 MERCHANDISE AWARENESS VILLAVERDE
MAY 15, 2018
1415625 KRIZJEN GENERAL MEALS-DURING ICT SEMINAR ₱ 18,515.62
11/05/2018 MERCHANDISE ON SELECTED TEACHERS
ICNHS JUN 6, 2018
1415626 KRIZJEN GENERAL MEALS-DURING DRUG ₱ 23,437.50
11/05/2018 MERCHANDISE AWARENESS SEMINAR
TIBANGA MAY 16, 2018
1415627 KRIZJEN GENERAL MEALS-DURING QUARTERLY ₱ 40,078.13
11/05/2018 MERCHANDISE MEETING WITH SR CITIZENS
JUN 11, 2018
1415643 KRIZJEN GENERAL MEALS-DURING PILOT EXAM ₱ 59,531.25
11/05/2018 MERCHANDISE AT ABC HALL JUNE 6,7,8 2018
1463274 KRIZJEN GENERAL MEALS-COMMITTEE ON ₱ 42,187.50
11/16/2018 MERCHANDISE ENERGY AUG 1, 2018
1463275 KRIZJEN GENERAL MEALS-RE ECHO SEMINAR ₱ 11,250.00
11/16/2018 MERCHANDISE HRM PRIME AUG 22-23, 2018
1463279 KRIZJEN GENERAL MEALS-ERPAT DAY CBO JUN ₱ 9,375.00
11/16/2018
MERCHANDISE 25, 2018

295
1463280 KRIZJEN GENERAL MEALS-IPCR ORIENTATION ₱ 6,562.50
11/16/2018 MERCHANDISE WORKSHOP CAC AUG 29, 2018
1463309 KRIZJEN GENERAL 3 GALS QDE PAINT ETC- ₱ 30,150.00
11/19/2018
MERCHANDISE EEDMO
1463310 KRIZJEN GENERAL SEWING OF 15 BASKETBALL ₱ 28,968.75
11/19/2018 MERCHANDISE UNIFORMS ETC-CAC
1463380 KRIZJEN GENERAL CSWD PRACTICAL SKILLS ₱ 98,437.50
11/21/2018 MERCHANDISE TRAINING OF MANICURE ON
JUL. 23-25, 2018
1463381 KRIZJEN GENERAL CAD PERSONNEL MEETING ₱ 16,875.00
11/21/2018 MERCHANDISE MARCH 16, 2018
1463402 KRIZJEN GENERAL MEALS-ENABLED LIVELIHOOD ₱ 84,375.00
11/22/2018 MERCHANDISE FORUM CDLO JUL 26-27 2018
1463407 KRIZJEN GENERAL MEALS-CAD MEETING AUG 22- ₱ 35,625.00
11/22/2018
MERCHANDISE 23, 2018
1463408 KRIZJEN GENERAL MEALS- DURING NSC ₱ 2,812.50
11/22/2018 MERCHANDISE WORKING GROUP MEETING
MAY 10, 2018
1463409 KRIZJEN GENERAL MEALS-DURING ARAW NG ₱ 22,546.88
11/22/2018 MERCHANDISE ILIGAN AND IND. DAY JUN 12,
16, 2018 CAC PERSONNEL
1463410 KRIZJEN GENERAL 41 SETS UNIFORM ₱ 41,512.50
11/22/2018
MERCHANDISE BASKETBALL CAD
1463889 KRIZJEN GENERAL MEALS-ICADAC MEETING ₱ 5,859.37
12/10/2018
MERCHANDISE JULY 20, 2018
1464168 KRIZJEN GENERAL MEALS-CHRMP-LANO DEL ₱ 18,750.00
12/21/2018 MERCHANDISE NORTE CHAPTER JULY 12, 2018
1464169 KRIZJEN GENERAL MEALS-TASK FORCE ₱ 14,648.44
MERCHANDISE TECHNICAL WORKING GROUP
12/21/2018
MEETING EEDMO AUG 20,30,
2018
1464170 KRIZJEN GENERAL MEALS-EMPLOYEES ₱ 24,609.37
12/21/2018 MERCHANDISE ORIENTATION VAWC JULY 26,
2018
1464171 KRIZJEN GENERAL MEALS-CASE CONFERENCE W/ ₱ 15,187.50
12/21/2018 MERCHANDISE DSWD REGIONAL OFFICE JULY
6, 2018
1464172 KRIZJEN GENERAL MEALS-AGI-BASED ₱ 28,125.00
12/21/2018 MERCHANDISE COOPERATIVES ORIENTATION
MAY 17-18, 2018
1464173 KRIZJEN GENERAL MEALS-EVALN MEETING DILG, ₱ 5,951.25
12/21/2018 MERCHANDISE DPWH, CEO JULY 18, 2018
1464174 KRIZJEN GENERAL MEALS-LOCAL COUNCIL ₱ 65,625.00
12/21/2018 MERCHANDISE MEETING SEPT 6-7, 2018
1464175 KRIZJEN GENERAL MEALS-ORIENTATION ON ₱ 9,375.00
12/21/2018 MERCHANDISE PROSPATE CANCER ERPATS
CHO JULY 21, 2018
1464176 KRIZJEN GENERAL MEALS-ORIENTATION OF ₱ 59,062.50
12/21/2018 MERCHANDISE CHILD PORNOGRAPHY OCT 9-
10, 2018
1464177 KRIZJEN GENERAL MEALS-ORIENTATION ON ₱ 59,062.50
12/21/2018 MERCHANDISE ONLINE CHILD PORNOGRAPHY
OCT 1-2, 2018
1464178 KRIZJEN GENERAL MEALS-PUBLIC HEARINGS ₱ 28,125.00
MERCHANDISE COMM ON LABOR AUG 10, 2018
12/21/2018

1464192 KRIZJEN GENERAL 15 PCS LECHON-CMO ₱ 92,276.78

12/24/2018
MERCHANDISE
1464193 KRIZJEN GENERAL MEALS-PROJECT EVALN FS ₱ 46,875.00
12/24/2018 MERCHANDISE PREP MAR 28, 2018
1464195 KRIZJEN GENERAL MEALS-LEADERSHIP ₱ 22,500.00
12/24/2018 MERCHANDISE TRAINING SEPT 6-7, 2018
1464196 KRIZJEN GENERAL MEALS-COOPERATIVE MGT ₱ 14,062.50
12/24/2018 MERCHANDISE GOVERNANCE TRNG OCT 5,

296
 2018
1464197 KRIZJEN GENERAL MEALS-CASE CONFERENCE W/ ₱ 9,375.00
12/24/2018 MERCHANDISE DSWD JUL 8, 2018
1464198 KRIZJEN GENERAL 10 PCS TARPAULIN-CPDO ₱ 6,625.00
12/24/2018
MERCHANDISE
1464199 KRIZJEN GENERAL MEALS-CSC PRIME HRM CLO- ₱ 4,682.81
12/24/2018 MERCHANDISE CBO AUG 24, 2018
1464328 KRIZJEN GENERAL MEALS-JUNE 12 IND DAY CGSO ₱ 24,609.37
12/27/2018
MERCHANDISE
1464331 KRIZJEN GENERAL SP_MEALS & SNACKS ( SCAA ₱ 65,625.00
12/27/2018
MERCHANDISE APPLICANTS )
1464332 KRIZJEN GENERAL CAD_MEALS AND SNACKS ₱ 34,687.50
12/27/2018
MERCHANDISE (MAY 7, 2018)
1464334 KRIZJEN GENERAL CMO_MEAL & SNACKS ₱ 22,500.00
12/27/2018 MERCHANDISE ( CULTURAL MAPPING_APRIL
11,2018 )
1464337 KRIZJEN GENERAL MEALS-DUCKS RAISERS ₱ 11,718.75
12/27/2018 MERCHANDISE FORUM JULY 4, 2018
1464349 KRIZJEN GENERAL MEALS-PUBLIC HEARING ₱ 29,250.00
12/27/2018 MERCHANDISE COMM ON LAWS AUG 8, 2018
1464350 KRIZJEN GENERAL 21 SETS JERSEY UNIFORMS ₱ 14,906.24
12/27/2018
MERCHANDISE
1464351 KRIZJEN GENERAL MEALS-MRP STAFF MEETING ₱ 18,515.62
12/27/2018 MERCHANDISE APRIL 30, 2018
1464352 KRIZJEN GENERAL MEALS-SCAA FINAL ₱ 76,406.25
12/27/2018 MERCHANDISE SCREENING/ORIENTATION JUN
14-15, 2018 SP UY
1464353 KRIZJEN GENERAL MEALS-CLAP-TWG MEETING ₱ 5,625.00
12/27/2018 MERCHANDISE JUNE 7, 2018 CDLO
1464406 KRIZJEN GENERAL 1 SET PISTON SEAL ETC-CEO ₱ 22,714.28
12/28/2018
MERCHANDISE
1464407 KRIZJEN GENERAL MEALS-PEACE AND ORDER ₱ 46,580.62
12/28/2018 MERCHANDISE MEETING JUL 18, 2018
1464506 KRIZJEN GENERAL SP GEN. ASSEMBLY OF ₱ 67,500.00
12/31/2018 MERCHANDISE CUTFLOWER GROWER
1464662 KRIZJEN GENERAL CGSO 4 KLS. NAILS ETC. FOR ₱ 84,156.43
12/31/2018 MERCHANDISE FENCING OF WASTE DISPOSAL
@ MERILA
1464765 KRIZJEN GENERAL 300 GALS MINERAL WATER ₱ 102,048.66
12/31/2018
MERCHANDISE ETC-CVET
1464766 KRIZJEN GENERAL MEALS-CAD ICTC COUNCIL ₱ 46,875.00
12/31/2018
MERCHANDISE MEETING
1464767 KRIZJEN GENERAL MEALS-ICT COUNCIL ₱ 16,406.25
12/31/2018
MERCHANDISE KAPEHAN SESSION
1464768 KRIZJEN GENERAL 29 PCS PLAQUE CMO ₱ 32,935.72
12/31/2018
MERCHANDISE
1464769 KRIZJEN GENERAL MEALS SCAA APPLICANTS ₱ 75,000.00
12/31/2018 MERCHANDISE INTERVIEW JUN 20, 2018
1464770 KRIZJEN GENERAL MEALS-INDUCTION OF LTO ₱ 4,921.87
12/31/2018 MERCHANDISE DCC OFFICERS JUL 27 2018
1464771 KRIZJEN GENERAL MEALS-SUROY TA BAI AUG 8-9 ₱ 37,500.00
12/31/2018
MERCHANDISE 2018
1464996 KRIZJEN GENERAL MEALS-MONITORING/EVALN ₱ 173,437.50
12/31/2018 MERCHANDISE SCAA & AFP OFFICERS OCT 21,
2018
1464997 KRIZJEN GENERAL 36 PCS LECHON CMO YEAR ₱ 221,464.28
12/31/2018 MERCHANDISE END ACTI CITY GOVT
1464998 KRIZJEN GENERAL MEALS-SR CITIZEN DAY AT ₱ 53,812.50
12/31/2018 MERCHANDISE ROGONGON JUL 5, 2018
1464999 KRIZJEN GENERAL 5 KG COMMON NAILS ETC- ₱ 102,261.61
12/31/2018
MERCHANDISE CGSO
1465000 KRIZJEN GENERAL MEALS-MONITORING/EVALN ₱ 28,125.00
12/31/2018 MERCHANDISE MEETING CITYS PROJECT

297
1465001 KRIZJEN GENERAL MEALS-CHILDRENS MONTH ₱ 147,656.25
12/31/2018 MERCHANDISE CELEB NOV 29, 2018 CSWD
1465002 KRIZJEN GENERAL MEALS-ILIGAN STATISTICAL ₱ 49,218.75
12/31/2018 MERCHANDISE COUNCIL CELEB OCT 2018
1465003 KRIZJEN GENERAL MEALS-START UP WEEKEND ₱ 93,750.00
12/31/2018 MERCHANDISE ILIGAN 3RD NOV 23-25 2018 ICT
1465004 KRIZJEN GENERAL LABOR/MAT STATISTICLA ₱ 50,625.00
12/31/2018 MERCHANDISE EXHIBIT ROBINSON OCT 24-28
2018
1465005 KRIZJEN GENERAL 27 GALS PAINT-SP ₱ 17,631.96
12/31/2018
MERCHANDISE
1465006 KRIZJEN GENERAL 30 SHTS GI SHEET SP ₱ 16,491.52
12/31/2018
MERCHANDISE
1465007 KRIZJEN GENERAL MEALS-CAD ICTC COUNCIL ₱ 43,078.12
12/31/2018 MERCHANDISE MEETING NOV 23-24, 2018
1465008 KRIZJEN GENERAL 500 PCS. HAM ₱ 163,826.78
12/31/2018
MERCHANDISE
1465009 KRIZJEN GENERAL MEALS-ICT COUNCIL MEETING ₱ 13,125.00
12/31/2018 MERCHANDISE SEPT 5,19 2019
1465010 KRIZJEN GENERAL MEALS-INDUCTION OF DCC ₱ 5,156.25
12/31/2018 MERCHANDISE OFFICERS TIBANGA JUL 27
2018
1465011 KRIZJEN GENERAL MEALS-PRE MARRIAGE ₱ 23,437.50
12/31/2018 MERCHANDISE COUNSELLING ORIENTATION
OCT 2018 CCR
1465046 KRIZJEN GENERAL 225 SACKS RICE PREMIUMS ₱ 596,250.00
12/31/2018
MERCHANDISE
1465047 KRIZJEN GENERAL CMO 100 PCS STREET POST ₱ 331,250.00
12/31/2018
MERCHANDISE DECOR
1465048 KRIZJEN GENERAL CMO STREET DANCING ₱ 121,921.88
12/31/2018
MERCHANDISE ACTIVITY
1465049 KRIZJEN GENERAL CMO TOURISM DURING THE ₱ 41,250.00
12/31/2018 MERCHANDISE CONDUCT OF
FAMILIARIZATION TOURS
1465050 KRIZJEN GENERAL CCRO DURING PLANNING AND ₱ 28,500.00
12/31/2018 MERCHANDISE EVALUATION ACTIVITY
1414498 KRIZJEN GENERAL MEALS- DURING ICDRRM ₱ 21,093.75
09/13/2018 MERCHANDISE COUNCIL MEETING MAR 26
2018
1414554 KRIZJEN GENERAL MEALS-BARANAGY INTEL ₱ 117,187.50
09/14/2018 MERCHANDISE NETWORK SEMINAR MAY 25-
26 2018 TIPANOY/TUBOD
1414561 KRIZJEN GENERAL COST OF 10 BOTS LIQUID SOAP ₱ 96,441.07
09/17/2018
MERCHANDISE ETC-GSO
1414656 KRIZJEN GENERAL SNACKS DURING ILIGAN ₱ 1,265.62
09/21/2018 MERCHANDISE FISHERFOLKS MEETING MAR 2
2018
1414914 KRIZJEN GENERAL MEALS-2 DAYS QUARTERLY ₱ 32,906.25
10/02/2018 MERCHANDISE EVALN MEETING AT DAPITAN
JUN 23-24 2018
1414915 KRIZJEN GENERAL MEALS-SP COMMITTEE ₱ 46,640.63
10/02/2018 MERCHANDISE MEETING FEB 19 2018
1415149 KRIZJEN GENERAL 5 PCS. OFFICE TABLE OF CSWD ₱ 20,241.74
10/16/2018
MERCHANDISE
1415153 KRIZJEN GENERAL MEALS FOR CMO DURING ₱ 33,937.50
10/16/2018 MERCHANDISE PEOPLES DAY @LUINAB, I.C
1415683 KRIZJEN GENERAL DURING THE CELEBRATION OF ₱ 44,296.87
11/07/2018 MERCHANDISE ERPATS DAY (CGSO)
1415684 KRIZJEN GENERAL TRAFFIC LAW ENFORCEMENT ₱ 36,093.75
11/07/2018 MERCHANDISE DEPUTATION SEMINAR
1415685 KRIZJEN GENERAL CSWD QUARTERLY MEETING ₱ 55,781.25
11/07/2018
MERCHANDISE
1415687 KRIZJEN GENERAL CONTRACT SIGNING OF ₱ 23,625.00
11/07/2018 MERCHANDISE SCHOLARSHIP PROGRAM ON

298
 JUNE 23, 2018
1464497 KRIZJEN GENERAL MEALS-RECORDS MGT TRNG ₱ 14,062.50
12/31/2018 MERCHANDISE SEPT 25, 2018 CDLO
1464498 KRIZJEN GENERAL MEALS- DURING HUNI SA ₱ 13,125.00
12/31/2018 MERCHANDISE KAGAHAPON SEPT 25, 2018
1464906 KRIZJEN GENERAL SP_MEALS & SNACKS ( 50 ₱ 9,375.00
MERCHANDISE SNACKS_ICT MEETING
12/31/2018 SESSION HALL

)
56965846 KRIZJEN GENERAL 175 SACKS RICE-RICE SUBSIDY ₱ 207,031.24
MERCHANDISE FOR INDIGENTS LANIPAO, UP
10/03/2018
2MINOBO D2CALAN JAN 29
2018-SP
1414623 KRIZJEN GENERAL MEALS-PEACE AND ORDER ₱ 79,406.25
09/19/2018 MERCHANDISE COUNCIL MEETING JAN 12 2018
1414822 KRIZJEN GENERAL MEALS-CDLO ₱ 16,500.00
09/27/2018
MERCHANDISE
1415229 KRIZJEN GENERAL STAGE DCORATIONS DURING ₱ 20,494.91
10/19/2018 MERCHANDISE FLAG DAY MAY 28, 2018
1415319 KRIZJEN GENERAL CTO GENDER AND ₱ 56,250.00
10/22/2018 MERCHANDISE DEVELOPMENT PROGRAM
1463571 KRIZJEN GENERAL CAD_MEALS AND SNACKS ₱ 35,625.00
12/03/2018
MERCHANDISE
1463595 KRIZJEN GENERAL DURING THE MEETING OF ₱ 35,625.00
MERCHANDISE DIFF. GROUPS, TASK FORCES,
12/03/2018
ORGANIZATION AND
COMMITTEES (CAD)
1463618 KRIZJEN GENERAL CAD_92 PCS. T-SHIRT W/ PRINT ₱ 16,832.81
12/03/2018
MERCHANDISE
1463619 KRIZJEN GENERAL CMO-TOURISM_COST OF ₱ 4,687.50
12/03/2018
MERCHANDISE TARPAULIN
1463620 KRIZJEN GENERAL CMO-TOURSIM_COST OF ₱ 36,782.81
12/03/2018 MERCHANDISE SNACKS ( @ RIZAL PARK -
JUNE 16,2018 )
1463621 KRIZJEN GENERAL CMO-TOURISM_COST OF ( T ₱ 23,187.50
12/03/2018 MERCHANDISE SHIRTS_BEACH VOLLEYBALL)
1463622 KRIZJEN GENERAL CMO_COST OF ( 300 GALS ₱ 102,048.66
12/03/2018 MERCHANDISE MINERAL WATER ETC )
1463623 KRIZJEN GENERAL SP_36 SACKS PREMIUM RICE : ₱ 42,589.28
12/03/2018 MERCHANDISE 6/20/18 - INDIGENTS SENIOR
CITIZENS
1463624 KRIZJEN GENERAL SP_50 PREMIUM RICE- 5/22/18 ₱ 59,151.78
MERCHANDISE ( INDIGENTS @ UBALDO LAYA,
12/03/2018
BAGONG SILANG, CAMAGUE,
& PALA-O)
1463625 KRIZJEN GENERAL CAD_COST OF ( MEALS & ₱ 35,625.00
12/03/2018 MERCHANDISE SNACKS- JULY 17,2018 )
1463626 KRIZJEN GENERAL CMO-TOURISM_COST OF ₱ 45,562.50
12/03/2018 MERCHANDISE ( LUNCH & DRINKS_JUNE
12,2018 )
1463770 KRIZJEN GENERAL MEALS-PLEASES REGIONAL ₱ 126,562.50
12/05/2018 MERCHANDISE CONVENTION MAY 16-19, 2018
1463779 KRIZJEN GENERAL MEALS-DIFF MEETINGS WITH ₱ 35,625.00
12/05/2018 MERCHANDISE COMMITTEES JUNE 18, 2018
1463782 KRIZJEN GENERAL 110 SACKS RICE-SAF ₱ 130,133.93
12/05/2018 MERCHANDISE PERSONNEL FEBRUARY 2018
1463783 KRIZJEN GENERAL MEALS-PEACE AND ORDER ₱ 80,925.00
12/05/2018 MERCHANDISE COUNCIL MEETING JAN 31,
2018
1463784 KRIZJEN GENERAL 50 SACKS RICE-SAF ₱ 118,303.57
12/05/2018 MERCHANDISE PERSONNEL DISTRIBUTION
MAY 11 2018

299
1463788 KRIZJEN GENERAL 37 LEIS DURING VISIT OF PIA ₱ 10,406.25
12/06/2018 MERCHANDISE USEC MAY 24, 2018
1463789 KRIZJEN GENERAL MEALS-DURING PUBLIC ₱ 46,406.25
12/06/2018 MERCHANDISE HEARING/COMMITTEE HON
PACANA JUN 15, 2018
1463790 KRIZJEN GENERAL 30 PCS T SHIRTS-CMO ₱ 14,062.50
12/06/2018
MERCHANDISE
1463791 KRIZJEN GENERAL MEALS-PNP PERSONNEL ₱ 11,586.09
12/06/2018 MERCHANDISE MEETING JUL 17, 2018
1463931 KRIZJEN GENERAL MEALS-JOBS FAIR AUG 31, 2018 ₱ 29,062.50
12/11/2018
MERCHANDISE
1463932 KRIZJEN GENERAL MEALS-SELECTION OF BEST ₱ 79,125.00
12/11/2018 MERCHANDISE POLICE TIPANOY JULY 12, 2018
1463933 KRIZJEN GENERAL 300 GALS MINERAL WATER ₱ 102,048.66
12/11/2018 MERCHANDISE ETC-CMO CANINE BOMB-
SNIFFING DOG
1463953 KRIZJEN GENERAL 40 KLS DRESSED CHICKEN FOR ₱ 141,396.43
12/12/2018 MERCHANDISE THE USE OF CMO OFFICE
1463975 KRIZJEN GENERAL MEALS-CDLO ₱ 16,875.00
12/13/2018
MERCHANDISE
1463976 KRIZJEN GENERAL 1 UNIT DISH DRYER ETC- CAC ₱ 10,769.41
12/13/2018
MERCHANDISE
1463977 KRIZJEN GENERAL 1 UNIT CHAINBLOCK ETC-CEO ₱ 147,453.57
12/13/2018
MERCHANDISE
1464004 KRIZJEN GENERAL MEALS-ENTERPRENEURIAL ₱ 14,062.50
12/14/2018 MERCHANDISE BUSINESS MEETING OCT 24,
2018
1464005 KRIZJEN GENERAL MEALS-COOPERATIVE MGT & ₱ 14,062.50
12/14/2018 MERCHANDISE GOVERNANCE TRNG OCT 4,
2018
1464006 KRIZJEN GENERAL MEALS-EMERGENCY MEETING ₱ 68,015.62
12/14/2018 MERCHANDISE PNP, SAF JUNA 16, 2018
1464007 KRIZJEN GENERAL MEALS-OPENING ICG ₱ 18,750.00
12/14/2018
MERCHANDISE SPORTSFEST CCR
1464031 KRIZJEN GENERAL MEALS-RISK MGT TRNG CDLO ₱ 14,062.50
12/17/2018 MERCHANDISE OCT 17, 2018
1465019 KRIZJEN GENERAL CMO POPCOM 2 BOTS. PAINT ₱ 16,541.20
12/31/2018 MERCHANDISE TINNER ETC.
1465020 KRIZJEN GENERAL CCR DURING MASS WEDDING ₱ 34,171.88
12/31/2018 MERCHANDISE SEPT. 14, 2018
1465021 KRIZJEN GENERAL CMODURING THE ₱ 58,125.00
12/31/2018 MERCHANDISE EVALUATION OF SCAA AND
AFP
1465022 KRIZJEN GENERAL CMO DURING THE PAY OUT OF ₱ 69,375.00
12/31/2018 MERCHANDISE SENIOR CITIZEN @ ROBINSON
MALL
1465024 KRIZJEN GENERAL CMO 150 PCS. STREET DECORS ₱ 443,638.39
12/31/2018 MERCHANDISE FOR YEAR END ACTIVITY OG
CITY GOVERNMENT
1465033 KRIZJEN GENERAL CMO MEDICAL MISSION NOV. ₱ 39,550.78
12/31/2018
MERCHANDISE 16, 2018
1465034 KRIZJEN GENERAL CMO RESO NEW FORM FOR ₱ 61,044.65
12/31/2018
MERCHANDISE COMELEC
Total ₱ 28,134,255.26
GEM GENERAL
1329143 01/31/2018 COST OF 120 REAMS SUBS. 20 ₱ 41,690.18
MERCHANDISE
GEM GENERAL
1243688 01/31/2018 COST OF AIR CONDITION ₱ 56,785.72
MERCHANDISE
GEM GENERAL COST OF CIRCULAR SAW
1247754 01/31/2018 ₱ 93,838.39
MERCHANDISE ET.AL. & ETC.
GEM GENERAL COST OF CIRCULAR SAW,
1247755 01/31/2018 ₱ 92,891.96
MERCHANDISE ET.AL
GEM GENERAL
1362797 03/15/2018 COST OF FLASH CARD ET.AL ₱ 9,010.00
MERCHANDISE

300
 GEM GENERAL
1362796 03/15/2018 COST OF LABOR & MATERIALS ₱ 14,976.56
MERCHANDISE
GEM GENERAL COST OF LEATHER OFFICE
1362798 03/15/2018 ₱ 56,785.72
MERCHANDISE SOFA SET
GEM GENERAL
53798982 01/31/2018 COST OF MEALS ₱ 15,281.25
MERCHANDISE
GEM GENERAL
1362724 03/13/2018 COST OF MEALS ₱ 9,375.00
MERCHANDISE
GEM GENERAL
1361732 01/31/2018 COST OF MEALS ₱ 101,718.75
MERCHANDISE
GEM GENERAL
1361728 01/31/2018 COST OF MEALS ₱ 28,125.00
MERCHANDISE
GEM GENERAL
53798981 01/31/2018 COST OF MEALS & SNACKS ₱ 14,062.50
MERCHANDISE
GEM GENERAL
1361770 02/05/2018 COST OF MEALS & SNACKS ₱ 191,250.00
MERCHANDISE
GEM GENERAL
1361699 01/25/2018 COST OF MEALS & SNACKS ₱ 75,000.00
MERCHANDISE
GEM GENERAL
53798980 01/31/2018 COST OF MINERAL WATER ₱ 899.11
MERCHANDISE
GEM GENERAL
53798979 01/31/2018 COST OF MINERAL WATER ₱ 828.13
MERCHANDISE
GEM GENERAL
53798978 01/31/2018 COST OF MINERAL WATER ₱ 922.76
MERCHANDISE
GEM GENERAL COST OF PACK LUNCH USED
56964899 02/05/2018 ₱ 468,750.00
MERCHANDISE IN THE CSWD
GEM GENERAL
1414312 09/03/2018 COST OF RICE ₱ 70,982.15
MERCHANDISE
GEM GENERAL
53798994 02/02/2018 COST OF SARDINES ET.AL ₱ 68,426.78
MERCHANDISE
GEM GENERAL
53798983 01/31/2018 COST OF SNACKS ₱ 18,750.00
MERCHANDISE
GEM GENERAL
1362725 03/13/2018 COST OF SUPPLIES ₱ 21,328.12
MERCHANDISE
GEM GENERAL
1243687 01/31/2018 COST OF USB ₱ 43,961.61
MERCHANDISE
PAYMENT FOR THE COST OF
GEM GENERAL
1414267 09/03/2018 ATX 500XX POWER SUPPLY & ₱ 10,618.93
MERCHANDISE
ETC.
PAYMENT FOR THE COST OF
GEM GENERAL
1414278 09/03/2018 FABRICATION OF 50 TSHIRTS ₱ 23,437.50
MERCHANDISE
& ETC.
GEM GENERAL PAYMENT FOR THE COST OF
1414280 09/03/2018 ₱ 14,196.43
MERCHANDISE INK # 46 & ETC.
GEM GENERAL PAYMENT FOR THE COST OF
1414279 09/03/2018 ₱ 27,234.37
MERCHANDISE MEALS & SNACKS
GEM GENERAL PAYMENT FOR THE COST OF
1414266 09/03/2018 ₱ 16,406.25
MERCHANDISE MEALS & SNACKS
GEM GENERAL PAYMENT OF MEALS &
1412874 06/27/2018 ₱ 26,250.00
MERCHANDISE SNACKS
GEM GENERAL PAYMENT FOR THE COST OF
1413939 08/14/2018 ₱ 69,893.74
MERCHANDISE ALBATROS & ETC.
GEM GENERAL PAYMENT FOR THE COST OF
56965575 07/26/2018 ₱ 240,937.50
MERCHANDISE MEALS
GEM GENERAL PAYMENT FOR THE COST OF
56965574 07/26/2018 ₱ 270,300.00
MERCHANDISE MEALS
GEM GENERAL
56965088 03/19/2018 COST DSB#10MM, ET.AL ₱ 228,420.54
MERCHANDISE
GEM GENERAL
1363006 03/23/2018 COST OF 1 UNIT COMPUTER ₱ 7,891.57
MERCHANDISE
GEM GENERAL COST OF 100 PACKS OF
1363004 03/23/2018 ₱ 22,288.39
MERCHANDISE POLYETHYLENE BAG
GEM GENERAL COST OF 100 PCS. CERT.
1363167 04/02/2018 ₱ 14,196.43
MERCHANDISE JACKET
GEM GENERAL COST OF 18 FLAT SCREEN
1363255 04/03/2018 ₱ 11,564.41
MERCHANDISE MONITOR

301
 GEM GENERAL COST OF 2 WAY ANGLE VALVE
1411537 05/03/2018 ₱ 95,589.28
MERCHANDISE ET.AL.
GEM GENERAL COST OF 2HP AIRCONDITION
1410797 04/11/2018 ₱ 66,250.00
MERCHANDISE WINDOW TYPE
GEM GENERAL
1363201 04/03/2018 COST OF 4 SEATER ET.AL ₱ 55,933.93
MERCHANDISE
GEM GENERAL COST OF 6 CUBIC FT.
1411241 04/24/2018 ₱ 9,464.28
MERCHANDISE REFRIGERATOR
GEM GENERAL COST OF 7 PCS. FABRICATION
1413946 08/15/2018 ₱ 6,625.00
MERCHANDISE USED IN THE CSWD
GEM GENERAL COST OF 70 BOXES FLOOR
1411532 05/03/2018 ₱ 32,439.78
MERCHANDISE WAX
GEM GENERAL COST OF ADDING
1411535 05/03/2018 ₱ 28,478.04
MERCHANDISE CALCULATOR RIBBON, ET.AL
GEM GENERAL COST OF AIR CONDITIONER 2.5
1411119 04/19/2018 ₱ 52,470.00
MERCHANDISE HP
GEM GENERAL COST OF AIR FRESHENER,
1412363 06/07/2018 ₱ 50,626.83
MERCHANDISE ET.AL
GEM GENERAL COST OF AIRCONDITIONER
1413947 08/15/2018 ₱ 85,178.57
MERCHANDISE 2HP
GEM GENERAL COST OF AIRCONDITIONER,
1411343 04/25/2018 ₱ 47,316.70
MERCHANDISE ET.AL.
GEM GENERAL COST OF AIRCONDITIONING
1412418 06/07/2018 ₱ 66,250.00
MERCHANDISE WINDOW TYPE
GEM GENERAL COST OF ASSORTED CANDIES,
1363005 03/23/2018 ₱ 33,125.00
MERCHANDISE ET.AL
GEM GENERAL
1412371 06/07/2018 COST OF BOOK PAPER ET.AL ₱ 36,711.96
MERCHANDISE
GEM GENERAL
1363144 04/02/2018 COST OF CANS OF SARDINES ₱ 23,147.74
MERCHANDISE
GEM GENERAL
1413181 07/09/2018 COST OF CARABAO GRASS ₱ 69,202.85
MERCHANDISE
GEM GENERAL
53799093 05/25/2018 COST OF CENTRALIZE AIRCON ₱ 110,764.32
MERCHANDISE
GEM GENERAL
1411948 05/22/2018 COST OF COCO LUMBER ET.AL. ₱ 15,964.35
MERCHANDISE
GEM GENERAL
1411042 04/19/2018 COST OF COLORED INK ₱ 3,743.13
MERCHANDISE
GEM GENERAL COST OF COMMON NAILS
1411341 04/25/2018 ₱ 17,177.68
MERCHANDISE ET.AL.
GEM GENERAL
1412420 06/07/2018 COST OF COMPUTER SPEAKER ₱ 55,366.07
MERCHANDISE
GEM GENERAL
1329294 08/17/2018 COST OF COOLMAX AND ETC. ₱ 189,285.72
MERCHANDISE
GEM GENERAL
53799176 08/17/2018 COST OF CORN SHELLER MINI ₱ 189,285.72
MERCHANDISE
GEM GENERAL COST OF EMERGENCY LIGHT
1362875 03/19/2018 ₱ 5,678.57
MERCHANDISE ETC.
GEM GENERAL COST OF FABRICATION OF
1411052 04/19/2018 ₱ 9,464.28
MERCHANDISE FRAMES, ET.AL
GEM GENERAL COST OF FILES GRAND ROYAL
1329229 06/07/2018 ₱ 334,533.50
MERCHANDISE ET.AL
GEM GENERAL COST OF GABI PLANTING
1363168 04/02/2018 ₱ 37,857.15
MERCHANDISE MATERIALS
GEM GENERAL
1410947 04/18/2018 COST OF GARDEN SOIL ₱ 108,176.78
MERCHANDISE
GEM GENERAL
1411949 05/22/2018 COST OF HAND DRYER, ET.AL. ₱ 5,223.34
MERCHANDISE
GEM GENERAL
53799147 07/10/2018 COST OF HELMET, ET.AL ₱ 143,251.43
MERCHANDISE
GEM GENERAL
1412091 05/24/2018 COST OF INK BLACK ETC. ₱ 14,196.43
MERCHANDISE
GEM GENERAL COST OF INK USED IN THE
1411531 05/03/2018 ₱ 5,725.89
MERCHANDISE CMO OFFICE
GEM GENERAL
1413271 07/10/2018 COST OF LABOR & MATERIALS ₱ 5,671.87
MERCHANDISE

302
 GEM GENERAL
1413270 07/10/2018 COST OF LABOR & MATERIALS ₱ 26,578.12
MERCHANDISE
GEM GENERAL
1412993 07/02/2018 COST OF LABOR & MATERIALS ₱ 9,281.25
MERCHANDISE
GEM GENERAL COST OF LEAN MEAT BEEF
53799045 04/11/2018 ₱ 36,435.61
MERCHANDISE ETC.
GEM GENERAL
56965244 05/02/2018 COST OF LUMBER, ET.AL ₱ 156,775.89
MERCHANDISE
GEM GENERAL
1363100 03/23/2018 COST OF LUMBER, ET.AL ₱ 110,874.11
MERCHANDISE
GEM GENERAL
53799173 08/15/2018 COST OF MATERIALS ₱ 416,428.57
MERCHANDISE
GEM GENERAL
1413982 08/17/2018 COST OF MATERIALS ETC. ₱ 16,231.24
MERCHANDISE
GEM GENERAL
1414120 08/24/2018 COST OF MEALS ₱ 16,406.25
MERCHANDISE
GEM GENERAL
1414119 08/24/2018 COST OF MEALS ₱ 19,687.50
MERCHANDISE
GEM GENERAL
1414050 08/22/2018 COST OF MEALS ₱ 16,406.25
MERCHANDISE
GEM GENERAL
1413818 08/08/2018 COST OF MEALS ₱ 8,437.50
MERCHANDISE
GEM GENERAL
1410867 04/16/2018 COST OF MEALS ₱ 28,359.37
MERCHANDISE
GEM GENERAL
1363145 04/02/2018 COST OF MEALS ₱ 4,921.87
MERCHANDISE
GEM GENERAL
56965236 04/26/2018 COST OF MEALS & DRINKS ₱ 234,375.00
MERCHANDISE
GEM GENERAL
1412986 07/02/2018 COST OF MEALS & SNACKS ₱ 196,875.00
MERCHANDISE
GEM GENERAL
1414040 08/20/2018 COST OF MEALS AND SNACKS ₱ 24,609.37
MERCHANDISE
GEM GENERAL
1410774 04/10/2018 COST OF MEALS ET. AL. ₱ 26,250.00
MERCHANDISE
GEM GENERAL
1411250 04/24/2018 COST OF MEALS ET.AL ₱ 65,625.00
MERCHANDISE
GEM GENERAL
1412432 06/07/2018 COST OF MEALS, ET.AL ₱ 37,500.00
MERCHANDISE
GEM GENERAL
53799103 06/07/2018 COST OF MEAT BEEF ET.AL ₱ 49,067.59
MERCHANDISE
GEM GENERAL
1363240 04/03/2018 COST OF MINERAL WATER ₱ 922.76
MERCHANDISE
GEM GENERAL COST OF MINERAL WATER
1363241 04/03/2018 ₱ 899.11
MERCHANDISE USED IN THE CMO OFFICE
GEM GENERAL
1247873 05/17/2018 COST OF MIXING BOWL, ET.AL. ₱ 189,285.72
MERCHANDISE
GEM GENERAL COST OF NYLON 300 AND
1413206 07/09/2018 ₱ 23,314.32
MERCHANDISE PAINT
GEM GENERAL
1413973 08/16/2018 COST OF OFFICE CHAIR ₱ 28,269.82
MERCHANDISE
GEM GENERAL
1411735 05/10/2018 COST OF OFFICE SUPPLIES ₱ 87,071.43
MERCHANDISE
GEM GENERAL
1411536 05/03/2018 COST OF OFFICE SUPPLIES ₱ 26,511.35
MERCHANDISE
GEM GENERAL
1411530 05/03/2018 COST OF OFFICE SUPPLIES ₱ 4,968.74
MERCHANDISE
GEM GENERAL COST OF OFFICE SUPPLIES
1410783 04/10/2018 ₱ 5,470.35
MERCHANDISE ETC.
GEM GENERAL
53799032 03/19/2018 COST OF ORGANIC SHREDDER ₱ 250,803.57
MERCHANDISE
GEM GENERAL COST OF PHOTOCOPYING
1413949 08/15/2018 ₱ 80,446.43
MERCHANDISE MACHINE
GEM GENERAL COST OF PLASTIC CHAIRS,
1411342 04/25/2018 ₱ 6,435.72
MERCHANDISE ET.AL
GEM GENERAL
1363143 04/02/2018 COST OF PLYWOOD ₱ 48,936.04
MERCHANDISE
GEM GENERAL COST OF PORTABLE 3 IN 1
1412431 06/07/2018 ₱ 47,321.43
MERCHANDISE COMPUTER

303
 GEM GENERAL COST OF PORTABLE ANGLE
1411484 05/03/2018 ₱ 5,593.39
MERCHANDISE GRINDER, ET.AL
GEM GENERAL
1413360 07/16/2018 COST OF POWDER SOAP ETC. ₱ 28,539.55
MERCHANDISE
GEM GENERAL COST OF PRINTER RIBBON
1413287 07/12/2018 ₱ 31,312.59
MERCHANDISE REFILL ETC.
COST OF PRINTER RIBBON
GEM GENERAL
1411737 05/10/2018 REFILL USED IN THE CSWD ₱ 16,706.35
MERCHANDISE
OFFICE
GEM GENERAL
56965562 07/24/2018 COST OF PVC COVER ETC. ₱ 351,427.85
MERCHANDISE
GEM GENERAL COST OF REFRIGERATOR
1413972 08/16/2018 ₱ 47,321.43
MERCHANDISE DOUBLE DOOR
GEM GENERAL
1410881 04/16/2018 COST OF RICE COOKER ET.AL. ₱ 12,590.34
MERCHANDISE
GEM GENERAL COST OF RICE, PORK, CHICKEN
56965497 07/09/2018 ₱ 255,535.72
MERCHANDISE & ETC.
GEM GENERAL COST OF ROMBLEN LEAVES
1412370 06/07/2018 ₱ 16,798.63
MERCHANDISE USED IN THE CSWD
GEM GENERAL
1412368 06/07/2018 COST OF SHOVEL ETC. ₱ 28,500.74
MERCHANDISE
GEM GENERAL COST OF SHOVEL, ET.AL USED
1411533 05/03/2018 ₱ 1,362.85
MERCHANDISE IN THE CMO-ALTF
GEM GENERAL
1411734 05/10/2018 COST OF SNACKS ET.AL ₱ 18,750.00
MERCHANDISE
GEM GENERAL
1412369 06/07/2018 COST OF SNACKS, ET.AL. ₱ 9,375.00
MERCHANDISE
GEM GENERAL
1411534 05/03/2018 COST OF SPEAKER ET.AL. ₱ 3,407.15
MERCHANDISE
GEM GENERAL COST OF SPRITE USED IN THE
1410935 04/18/2018 ₱ 41,582.28
MERCHANDISE CDLO OFFICE
GEM GENERAL COST OF SQUASH SUPREMA
1414039 08/20/2018 ₱ 85,125.57
MERCHANDISE ET.AL. USED IN CAG OFFICE
GEM GENERAL
1411826 05/16/2018 COST OF STEEL LADDER ₱ 6,625.00
MERCHANDISE
GEM GENERAL
56965563 07/24/2018 COST OF SUPPLIES ₱ 475,149.74
MERCHANDISE
GEM GENERAL
1414117 08/24/2018 COST OF SUPPLIES ₱ 25,624.55
MERCHANDISE
GEM GENERAL
1414115 08/24/2018 COST OF SUPPLIES ₱ 22,193.54
MERCHANDISE
GEM GENERAL
1413985 08/17/2018 COST OF SUPPLIES ₱ 34,369.02
MERCHANDISE
GEM GENERAL
1413984 08/17/2018 COST OF SUPPLIES ₱ 90,762.50
MERCHANDISE
GEM GENERAL
1413975 08/16/2018 COST OF SUPPLIES ₱ 9,038.39
MERCHANDISE
GEM GENERAL
1413974 08/16/2018 COST OF SUPPLIES ₱ 9,464.28
MERCHANDISE
GEM GENERAL
1413789 08/06/2018 COST OF SUPPLIES ₱ 43,062.50
MERCHANDISE
GEM GENERAL
1412417 06/07/2018 COST OF SUPPLIES ₱ 34,428.24
MERCHANDISE
GEM GENERAL
1412213 06/01/2018 COST OF SUPPLIES ₱ 50,698.28
MERCHANDISE
GEM GENERAL
1410926 04/17/2018 COST OF SUPPLIES ₱ 3,834.93
MERCHANDISE
GEM GENERAL
1410925 04/17/2018 COST OF SUPPLIES ₱ 2,764.52
MERCHANDISE
GEM GENERAL
1363263 04/04/2018 COST OF SUPPLIES ₱ 10,562.15
MERCHANDISE
GEM GENERAL
1363262 04/04/2018 COST OF SUPPLIES ₱ 359.65
MERCHANDISE
GEM GENERAL
1329296 08/24/2018 COST OF SUPPLIES ₱ 283,535.27
MERCHANDISE
1329279 08/06/2018 GEM GENERAL COST OF SUPPLIES ₱ 592,464.28

304
 MERCHANDISE
GEM GENERAL
1412365 06/07/2018 COST OF SUPPLIES ET.AL ₱ 61,327.63
MERCHANDISE
GEM GENERAL
1412364 06/07/2018 COST OF SUPPLIES ET.AL ₱ 62,270.26
MERCHANDISE
GEM GENERAL
1411736 05/10/2018 COST OF SUPPLIES ET.AL ₱ 1,803.89
MERCHANDISE
GEM GENERAL
1410956 04/18/2018 COST OF SUPPLIES ET.AL ₱ 181,094.37
MERCHANDISE
GEM GENERAL
1410773 04/10/2018 COST OF SUPPLIES ET.AL. ₱ 8,773.39
MERCHANDISE
GEM GENERAL
1414118 08/24/2018 COST OF SUPPLIES ETC. ₱ 47,184.20
MERCHANDISE
GEM GENERAL
1414116 08/24/2018 COST OF SUPPLIES ETC. ₱ 32,235.35
MERCHANDISE
GEM GENERAL
1413983 08/17/2018 COST OF SUPPLIES ETC. ₱ 5,915.18
MERCHANDISE
GEM GENERAL
1413948 08/15/2018 COST OF SUPPLIES/MEALS ₱ 26,250.00
MERCHANDISE
GEM GENERAL
1412362 06/07/2018 COST OF TONER ₱ 11,821.84
MERCHANDISE
GEM GENERAL
1410862 04/16/2018 COST OF TONER ₱ 12,204.20
MERCHANDISE
GEM GENERAL COST OF TP LINK 16 PORTS
1412114 05/25/2018 ₱ 2,366.07
MERCHANDISE SWITCH, ET.AL.
GEM GENERAL
1412419 06/07/2018 COST OF T-SHIRT ₱ 59,151.78
MERCHANDISE
GEM GENERAL
1411538 05/03/2018 COST OF T-SHIRTS ET.AL ₱ 2,839.28
MERCHANDISE
GEM GENERAL
1411485 05/03/2018 COST OF T-SHIRTS, ET.AL ₱ 65,625.00
MERCHANDISE
GEM GENERAL
1411118 04/19/2018 COST OF T-SHIRTS, ET.AL ₱ 10,221.43
MERCHANDISE
GEM GENERAL COST OF TYPE WRITER
1411539 05/03/2018 ₱ 40,864.42
MERCHANDISE RIBBON ORDINARY
GEM GENERAL
1411733 05/10/2018 COST OF UPLAND RICE ₱ 498,902.24
MERCHANDISE
GEM GENERAL
1362910 03/19/2018 COST OF VULCA SEAL ET.,AL. ₱ 37,322.41
MERCHANDISE
GEM GENERAL
1410775 04/10/2018 COST OF WATER DISPENSER ₱ 4,452.00
MERCHANDISE
GEM GENERAL PAYMENT FOR THE COSOT OF
1361848 02/09/2018 ₱ 2,473.02
MERCHANDISE FLUORESCENT TUBE & ETC.
GEM GENERAL PAYMENT FOR THE COST OF 2
1247763 02/08/2018 ₱ 56,785.72
MERCHANDISE TUBES LASERJET TONER
GEM GENERAL PAYMENT FOR THE COST OF 7
1361839 02/08/2018 ₱ 24,228.57
MERCHANDISE PAX OF AUTOCLAVE & ETC.
GEM GENERAL PAYMENT FOR THE COST OF
1361841 02/08/2018 ₱ 132,890.62
MERCHANDISE MEALS & SNACKS
GEM GENERAL
1411072 04/19/2018 PAYMENT OF SUPPLIES ₱ 5,716.43
MERCHANDISE
PAYMENT OF THE AMOUNT
GEM GENERAL
1361844 02/09/2018 REP. THE COST OF NIPPERS & ₱ 14,192.87
MERCHANDISE
ETC.
GEM GENERAL COST OF 3 TUBES INEO KZ230
1247792 02/26/2018 ₱ 75,714.28
MERCHANDISE MASTER ROLL, ET AL.
GEM GENERAL COST OF 5 PCS. CRASH
1362159 02/22/2018 ₱ 41,168.65
MERCHANDISE HELMET AND ETC.
GEM GENERAL COST OF AIR CONDITION
1362366 02/28/2018 ₱ 30,962.41
MERCHANDISE 2.5HP, ET AL.
GEM GENERAL
1362365 02/28/2018 COST OF BALLPEN, ET AL. ₱ 20,397.90
MERCHANDISE
GEM GENERAL
1362432 03/01/2018 COST OF BEEF, ET AL. ₱ 37,857.15
MERCHANDISE
1362259 02/23/2018 GEM GENERAL COST OF BIO N CARRIER, ET ₱ 9,464.28

305
 MERCHANDISE AL.
GEM GENERAL COST OF CALCULATOR (10
1362595 03/08/2018 ₱ 7,098.22
MERCHANDISE DIGIT DUAL POWER), ET AL.
GEM GENERAL COST OF CHAROL WHITE, ET
1362081 02/20/2018 ₱ 26,305.04
MERCHANDISE AL.
GEM GENERAL COST OF COMPUTER L120, ET
1362080 02/20/2018 ₱ 51,055.09
MERCHANDISE AL.
GEM GENERAL COST OF COMPUTER MONITOR
1362167 02/22/2018 ₱ 21,029.65
MERCHANDISE 19", ET AL.
GEM GENERAL COST OF COMPUTER SPEAKER
1414356 09/05/2018 ₱ 44,008.93
MERCHANDISE AND ETC.
GEM GENERAL COST OF CONTINUOUS FORM
1362158 02/22/2018 ₱ 26,660.89
MERCHANDISE 11X9 1/2 PLY, ET AL.
GEM GENERAL COST OF ELECTRIC AIRPOT, ET
1362425 03/01/2018 ₱ 5,459.00
MERCHANDISE AL.
GEM GENERAL COST OF GAS PETRONAS, ET
1362170 02/22/2018 ₱ 3,123.22
MERCHANDISE AL.
GEM GENERAL COST OF KIT (BALLPEN), ET
1362329 02/27/2018 ₱ 49,687.50
MERCHANDISE AL.
GEM GENERAL COST OF LABOR AND
1362424 03/01/2018 ₱ 9,208.63
MERCHANDISE MATERIALS
GEM GENERAL COST OF LABOR AND
1362367 02/28/2018 ₱ 79,500.00
MERCHANDISE MATERIALS
GEM GENERAL COST OF LABOR AND
1362090 02/20/2018 ₱ 28,125.00
MERCHANDISE MATERIALS
COST OF LABOR AND
GEM GENERAL
1362115 02/21/2018 MATERIALS FOR MEALS AND ₱ 56,250.00
MERCHANDISE
SNACKS
COST OF LABOR AND
GEM GENERAL
1362164 02/22/2018 MATERIALS FOR SEWING ₱ 55,171.88
MERCHANDISE
MACHINE & ETC.
COST OF LABOR AND
GEM GENERAL
1362169 02/22/2018 MATERIALS FRO TRASH BIN, ₱ 46,875.00
MERCHANDISE
ET AL.
COST OF LAMINATING
GEM GENERAL
1414357 09/05/2018 MACHINE AND LAMINATING ₱ 5,300.00
MERCHANDISE
FILM
GEM GENERAL COST OF LUMBER 1X1X10, ET
1362168 02/22/2018 ₱ 20,764.65
MERCHANDISE AL.
GEM GENERAL
1362087 02/20/2018 COST OF MEALS , ET AL. ₱ 38,168.44
MERCHANDISE
GEM GENERAL
1362116 02/21/2018 COST OF MEALS AND SNACKS ₱ 28,125.00
MERCHANDISE
GEM GENERAL
1362114 02/21/2018 COST OF MEALS AND SNACKS ₱ 28,125.00
MERCHANDISE
GEM GENERAL COST OF MEALS AND SNACKS,
1362287 02/23/2018 ₱ 19,687.50
MERCHANDISE ET AL.
GEM GENERAL COST OF MEALS AND SNACKS,
1362258 02/23/2018 ₱ 9,375.00
MERCHANDISE ET AL.
GEM GENERAL COST OF MEALS AND SNACKS,
1362257 02/23/2018 ₱ 46,350.00
MERCHANDISE ET AL.
GEM GENERAL COST OF MEALS AND SNACKS,
1362166 02/22/2018 ₱ 75,000.00
MERCHANDISE ET AL.
GEM GENERAL
56964996 02/27/2018 COST OF MEALS, ET AL. ₱ 180,468.75
MERCHANDISE
GEM GENERAL
1362596 03/08/2018 COST OF MEALS, ET AL. ₱ 8,203.12
MERCHANDISE
GEM GENERAL
1362594 03/08/2018 COST OF MEALS, ET AL. ₱ 18,750.00
MERCHANDISE
GEM GENERAL
1362160 02/22/2018 COST OF MEANS AND ETC. ₱ 121,875.00
MERCHANDISE
GEM GENERAL
1411598 05/04/2018 COST OF MINERAL WATER ₱ 922.76
MERCHANDISE
GEM GENERAL
1362086 02/20/2018 COST OF MINERAL WATER ₱ 922.76
MERCHANDISE
GEM GENERAL
1362083 02/20/2018 COST OF MINERAL WATER ₱ 899.11
MERCHANDISE

306
 GEM GENERAL COST OF MINERAL WATER, ET
1362084 02/20/2018 ₱ 922.76
MERCHANDISE AL.
GEM GENERAL COST OF MOTHERBOARD /
1362162 02/22/2018 ₱ 70,982.15
MERCHANDISE CORE I3, ET AL.
GEM GENERAL COST OF MOTHERBOARD AND
1362088 02/20/2018 ₱ 9,941.28
MERCHANDISE ETC.
GEM GENERAL
1362113 02/21/2018 COST OF PLAQUE, ET AL. ₱ 26,500.00
MERCHANDISE
COST OF PRINTER CANON
GEM GENERAL
1362260 02/23/2018 PIXMA IP 2770 INKJET C15, ET ₱ 6,814.28
MERCHANDISE
AL.
GEM GENERAL COST OF PRINTER RIBBON
1362130 02/21/2018 ₱ 75,046.43
MERCHANDISE REFILL, ET AL.
GEM GENERAL COST OF RICE, ET AL FOR THE
53799019 03/01/2018 ₱ 103,350.00
MERCHANDISE USE IN CSWD
GEM GENERAL
1362593 03/08/2018 COST OF RICE, ET AL. ₱ 115,033.66
MERCHANDISE
GEM GENERAL
1362161 02/22/2018 COST OF SURF BAR, ET AL. ₱ 6,926.91
MERCHANDISE
GEM GENERAL COST OF SWIVEL CHAIR, ET
1362426 03/01/2018 ₱ 33,598.22
MERCHANDISE AL.
GEM GENERAL
1362364 02/28/2018 COST OF TARPAULIN, ET AL. ₱ 28,125.00
MERCHANDISE
GEM GENERAL
1362085 02/20/2018 COST OF TARPAULIN, ET AL. ₱ 30,468.75
MERCHANDISE
GEM GENERAL COST OF TOILET PAPER, ET AL.
1247785 02/22/2018 ₱ 91,945.54
MERCHANDISE FOR THE USE IN LSB OFFICE
GEM GENERAL COST OF TONER 2035 (05A), ET
1362163 02/22/2018 ₱ 17,187.15
MERCHANDISE AL.
GEM GENERAL COST OF TONER, INEO 226, ET
56965003 02/28/2018 ₱ 408,480.05
MERCHANDISE AL.
GEM GENERAL COST OF TONER, INEO 226, ET
1362375 02/28/2018 ₱ 49,218.75
MERCHANDISE AL.
GEM GENERAL COST OF TONER, INEO 226, ET
1362373 02/28/2018 ₱ 19,687.50
MERCHANDISE AL.
GEM GENERAL COST OF TONER, INEO 226, ET
1362368 02/28/2018 ₱ 42,400.00
MERCHANDISE AL.
GEM GENERAL COST OF TUBE FLOURESCENT
1362165 02/22/2018 ₱ 7,421.18
MERCHANDISE LAMP, 60W, ET AL.
GEM GENERAL COST OF WHITE FOLDER
1362089 02/20/2018 ₱ 697.52
MERCHANDISE LONG, ET AL.
GEM GENERAL
1362430 03/01/2018 COST PAINT THINNER, ET AL. ₱ 14,433.37
MERCHANDISE
GEM GENERAL COST TAB A T-285, CAT4, ET
1362431 03/01/2018 ₱ 47,297.76
MERCHANDISE AL.
GEM GENERAL PAYMENT FOR THE COST OF
1412134 05/28/2018 ₱ 28,372.98
MERCHANDISE BROOM & ETC.
GEM GENERAL PAYMENT FOR HE COST OF TIE
1361840 02/08/2018 ₱ 163,548.54
MERCHANDISE WIRE & ETC.
GEM GENERAL PAYMENT FOR THE COST OF
56965536 07/17/2018 ₱ 632,214.28
MERCHANDISE CAP PACKING SEAL & ETC.
PAYMENT FOR THE COST OF #8
GEM GENERAL
1412732 06/20/2018 THIN STRANDED COPPER & ₱ 17,944.28
MERCHANDISE
ETC.
GEM GENERAL PAYMENT FOR THE COST OF 15
1412873 06/27/2018 ₱ 35,491.07
MERCHANDISE SACKS RICE & ETC,
PAYMENT FOR THE COST OF 3
GEM GENERAL
1412837 06/22/2018 UNITS PUNCHER SINGLE HOLE ₱ 62,540.25
MERCHANDISE
& ETC.
PAYMENT FOR THE COST OF
GEM GENERAL
1412063 05/24/2018 AB ROCKET TOTAL ABS ₱ 141,964.28
MERCHANDISE
WORKOUT
GEM GENERAL PAYMENT FOR THE COST OF
1413054 07/03/2018 ₱ 27,706.70
MERCHANDISE AMPLIFIER AC/DC 2

307
 GEM GENERAL PAYMENT FOR THE COST OF
1412733 06/20/2018 ₱ 44,328.82
MERCHANDISE COMPUTER INK 678
GEM GENERAL PAYMENT FOR THE COST OF
1412064 05/24/2018 ₱ 21,305.29
MERCHANDISE EPSON L220 REFILL INK & ETC.
GEM GENERAL PAYMENT FOR THE COST OF
56965527 07/16/2018 ₱ 247,207.15
MERCHANDISE EXECUTIVE TABLE & ETC.
GEM GENERAL PAYMENT FOR THE COST OF
1412147 05/28/2018 ₱ 21,923.54
MERCHANDISE FLOURESCENT TUBE, ETC.
GEM GENERAL PAYMENT FOR THE COST OF
1412022 05/23/2018 ₱ 31,634.37
MERCHANDISE INSECT KILLER & ETC.
GEM GENERAL PAYMENT FOR THE COST OF
1361892 02/12/2018 ₱ 7,500.00
MERCHANDISE LABOR & MATERIALS
PAYMENT FOR THE COST OF
GEM GENERAL
1362478 03/05/2018 LABOR & MATERIALS FOR ₱ 51,562.50
MERCHANDISE
MEALS
GEM GENERAL PAYMENT FOR THE COST OF
1410910 04/17/2018 ₱ 9,112.50
MERCHANDISE LABOR & MATERIALS, ETC.
GEM GENERAL PAYMENT FOR THE COST OF
53799076 05/09/2018 ₱ 3,304.68
MERCHANDISE MEALS & ETC.
GEM GENERAL PAYMENT FOR THE COST OF
1361847 02/09/2018 ₱ 9,175.78
MERCHANDISE MEALS & SNACKS
GEM GENERAL PAYMENT FOR THE COST OF
1413655 08/01/2018 ₱ 43,062.50
MERCHANDISE OFFICE TABLE & ETC.
GEM GENERAL PAYMENT FOR THE COST OF
1412141 05/28/2018 ₱ 18,550.00
MERCHANDISE RAIN BOOTS, ETC.
GEM GENERAL PAYMENT FOR THE COST OF
1411687 05/09/2018 ₱ 2,744.65
MERCHANDISE RICE & ETC.
GEM GENERAL PAYMENT FOR THE COST OF
1361891 02/12/2018 ₱ 152,989.24
MERCHANDISE RICE & ETC.
GEM GENERAL PAYMENT FOR THE COST OF
1413055 07/03/2018 ₱ 46,861.46
MERCHANDISE ROLLING DESK PEN & ETC.
GEM GENERAL PAYMENT FOR THE COST OF
1410907 04/17/2018 ₱ 15,616.07
MERCHANDISE WATER DISPOSABLE & ETC.
PAYMENT OF THE AMOUNT
GEM GENERAL
1361846 02/09/2018 REP. THE COST OF ARGENTINA ₱ 14,318.04
MERCHANDISE
CORNED BEEF & ETC.
PAYMENT OF THE AMOUNT
GEM GENERAL
1411612 05/04/2018 REP. THE COST OF MEALS & ₱ 8,437.50
MERCHANDISE
ETC.
PAYMENT OF THE AMOUNT
GEM GENERAL REP. THE COST OF
1361845 02/09/2018 ₱ 20,346.32
MERCHANDISE REFRIGERATOR 5.5 CUBIC FT.
& ETC.
1414390 GEM GENERAL 16 PCS INDUSTRIAL GLOVES ₱ 18,341.78
09/06/2018 ETC-BRGY/SK ELECTION 2018
MERCHANDISE
1414394 GEM GENERAL 5 PCS PLASTIC BENCH ETC- ₱ 50,160.72
09/06/2018
MERCHANDISE CHO
1414435 MEALS-150 PAX YOUTH ₱ 49,218.75
GEM GENERAL
09/07/2018 ORIENTATION SEMINAR APRIL
MERCHANDISE
8 2018 P.O. 18-093
56965831 GEM GENERAL 5 UNITS DESKTOP COMPUTER ₱ 306,311.61
10/01/2018 CORI3 ETC-CAC (C.O.)
MERCHANDISE
56966015 GEM GENERAL 200 SACKS RICE-TASK FORCE ₱ 473,214.28
11/12/2018 KAMAGONG JUL 2, 2018
MERCHANDISE
56966071 GEM GENERAL 62 KLS CHICKEN ETC-CICL ₱ 255,535.72
11/23/2018
MERCHANDISE
56966104 GEM GENERAL CSWD_COST OF ( FISH 40 KLS ₱ 255,535.72
12/04/2018 ETC )- CICL YOUTH HOME
MERCHANDISE
56966123 50 METERS FLEXIBLE HOSE 1/2 ₱ 328,622.72
GEM GENERAL
12/07/2018 ETC-REPAINTING OF CITY
MERCHANDISE
HALL BLDG

308
56966126 GEM GENERAL MEALS/SNACKS 3DAYS TEAM ₱ 365,156.25
12/07/2018 BUILDING APR 19-21, 2018
MERCHANDISE
60825469 GEM GENERAL CAC_INDEX CARD 5X8 PCS ₱ 352,648.74
12/31/2018
MERCHANDISE
60825472 GEM GENERAL CAC_TONER COPIER ETC ₱ 427,180.00
12/31/2018
MERCHANDISE
60825504 GEM GENERAL 1000 PCS HJAM CMO ₱ 365,321.43
12/31/2018
MERCHANDISE
1414457 GEM GENERAL 4 BXS BALLPEN BLUE ETC- ₱ 21,389.28
09/12/2018
MERCHANDISE CSWD
1414458 15 TUBE PAMO THREAD #36 ₱ 36,584.20
GEM GENERAL
09/12/2018 MAROON ETC-CROCHET
MERCHANDISE
TRAINNG CDLO
1414459 5 SPOOLS ADDING ₱ 28,880.26
GEM GENERAL
09/12/2018 CALCULATOR RIBBON ETC-
MERCHANDISE
CTO
1414493 GEM GENERAL MEALS-LEADERSHIP ₱ 10,687.50
09/13/2018 TRAINING MAY 10-11 2018
MERCHANDISE
1414502 GEM GENERAL MEALS-YOUTH CONGRESS ₱ 114,843.75
09/13/2018
MERCHANDISE MAR 10 2018
1414552 GEM GENERAL 5 RMS BOND PAPER SHORT ₱ 1,760.35
09/14/2018
MERCHANDISE ETC-
1414575 GEM GENERAL 7 PCS MARINE PLYWOOD 3/4 ₱ 24,441.52
09/17/2018
MERCHANDISE ETC-EEDMO
1414576 GEM GENERAL 3 PC CANNON CARTRIDGE 810 ₱ 36,757.39
09/17/2018 ETC-CMO ICADAC
MERCHANDISE
1414577 GEM GENERAL 25 PCS GOOD LUMBER 2X2X8 ₱ 48,173.22
09/17/2018
MERCHANDISE ETC-CAG
1414615 200 PCS T SHIRTS WOMENS ₱ 56,785.72
GEM GENERAL
09/19/2018 MONTH CELEBRATION MAR 8
MERCHANDISE
2018
1414616 GEM GENERAL MEALS-GAD ACTIVITY MAR 8 ₱ 9,375.00
09/19/2018
MERCHANDISE 2018
1414637 MEALS-RURAL-BASED ₱ 11,484.37
GEM GENERAL RECORD UPDDATING
09/19/2018
MERCHANDISE SYNCHRONIZATION APR 26
2018
1414668 MEALS-ERPAT DAY ₱ 98,437.50
GEM GENERAL
09/21/2018 CELEBRATION AT PLAZA JUNE
MERCHANDISE
25 2018
1414669 GEM GENERAL 5 BOT COMPUTER INK L210 ₱ 2,720.98
09/21/2018
MERCHANDISE ETC-
1414739 SNACKS DURING COMPUTER ₱ 4,687.50
GEM GENERAL
09/25/2018 LITERACY TRAINING CEMO
MERCHANDISE
MAR 13-15 2018
1414763 GEM GENERAL 68 PCS MARINE PLYWOOD 1/4 ₱ 63,327.43
09/25/2018
MERCHANDISE ETC-CTO
1414764 GEM GENERAL 2 TUBES LASER JET TONER ₱ 66,595.45
09/25/2018
MERCHANDISE 2035 ETC-CTO
1414765 COST OF 35 BXS MINERAL ₱ 23,187.50
GEM GENERAL WATER ETC-FOR USE AT
09/25/2018
MERCHANDISE TAMBACAN FIRE
VICTIMS/TYPHOON VINTA
1414784 GEM GENERAL MEALS-DURING KALIPI GEN ₱ 32,812.50
09/26/2018 ASSY MEETING MAY 29 2018
MERCHANDISE
1414790 GEM GENERAL MEALS--ILIGAN YOUTH ₱ 133,593.75
09/26/2018 CONGRESS MAR 10-11,2018
MERCHANDISE
1414791 GEM GENERAL MEALS-ERPAT RAINING APRIL ₱ 14,062.50
09/26/2018 25 2018 CSWD
MERCHANDISE
1414858 GEM GENERAL COST OF 2 ROLLS NYLON ETC- ₱ 59,858.76
10/01/2018 ARTIFICIAL REEF ACMAC CAG
MERCHANDISE
1414877 GEM GENERAL 4 SETS COMPUTER WITH ₱ 189,285.72
10/02/2018 ACCESSORIES-CSWD (C.O.)
MERCHANDISE
1414878 GEM GENERAL COST OF PRINTER RIBBON ₱ 32,448.30
10/02/2018
MERCHANDISE RFILL ETC-CTO

309
1414879 MEALS-CONSULTATIVE ₱ 13,125.00
GEM GENERAL
10/02/2018 MEETING PLEA GUIDELINES
MERCHANDISE
MAY 22, 2018 CAG
1414890 GEM GENERAL 10 PANELS CURTAIN ETC.- ₱ 15,228.04
10/02/2018
MERCHANDISE CSWD
1414932 GEM GENERAL MEALS-FAMILY WELFARE ₱ 16,089.28
10/03/2018 PROGRAM SARAY JUNE 22 2018
MERCHANDISE
1414964 COST OF MEALS/LABOR- ₱ 42,187.50
GEM GENERAL
10/04/2018 YOUTH CONGRESS FEB 16-18,
MERCHANDISE
2018 SP BACSARPA
1414979 2500 PCS FINGERLINGS ETC- ₱ 150,582.46
GEM GENERAL INTGTD COMM FOOD PRODN
10/05/2018
MERCHANDISE PAGKAIN NI BOSS 2015
1414992 COST OF LABOR-PRINTING OF ₱ 27,375.00
GEM GENERAL TARPAULINS, CANDIDATES
10/08/2018
MERCHANDISE PLEGE ETC-CTO
1415001 GEM GENERAL COST OF RECHARGABLE ₱ 20,362.41
10/09/2018 FLASHLIGHTS ETC-
MERCHANDISE
1415002 GEM GENERAL 3 PCS TARPAULINS-ERPAT ₱ 26,297.46
10/09/2018
MERCHANDISE DAY CSWD
1415056 GEM GENERAL MEALS-DURING YOUTH ₱ 66,250.00
10/11/2018 CONGRESS APRIL 16 2018
MERCHANDISE
1415107 20 SETS MANICURE- ₱ 2,711.52
GEM GENERAL
10/12/2018 LIVELIHOOD FOR BADJAU(20%
MERCHANDISE
BUB 2014)
1415124 MEALS/SUPPLIES- ₱ 14,765.62
GEM GENERAL CONSULTATIVE
10/12/2018
MERCHANDISE MEETING/ELECTION RIC 44
BRGYS APRIL 20 2018
1415126 MEALS-PNP ASSIGNED ₱ 15,468.75
GEM GENERAL
10/12/2018 DURING ELECTION MAY 4-14
MERCHANDISE
2018
1415152 GEM GENERAL CTO_10 DZN PLASTIC CUPS ₱ 17,707.68
10/16/2018
MERCHANDISE 8OZ ETC
1415191 GEM GENERAL 4 BOTS COMPUTER INK REFILL ₱ 3,549.11
10/18/2018 EPSON ETC-
MERCHANDISE
1415232 GEM GENERAL 7 RMS BOND PAPER ETC-CAG ₱ 30,722.96
10/19/2018
MERCHANDISE
1415244 GEM GENERAL 5 BOTS INK REFILL EPSON L360 ₱ 11,177.32
10/19/2018
MERCHANDISE ETC-CSWD
1415245 GEM GENERAL 6 SETS COMPUTER INK ETC- ₱ 12,682.15
10/19/2018
MERCHANDISE CSWD
1415315 GEM GENERAL 15 TIES TOOTHPASTE ETC- ₱ 9,464.28
10/22/2018
MERCHANDISE CSWD CICL
1415316 GEM GENERAL 1 UNIT SOUND SYSTEM- ₱ 47,321.43
10/22/2018
MERCHANDISE AMPLIFIER
1415317 MEALS- 257 PAX DAY CARE ₱ 84,328.12
GEM GENERAL
10/22/2018 WORKERS PAG-IBIG
MERCHANDISE
ORIENTATION MAY 8, 2018
1415331 GEM GENERAL PAYMENT_ 8 CANS EGGPLANT ₱ 99,753.57
10/23/2018
MERCHANDISE ( 50 GRMS )
1415332 GEM GENERAL 2 UNITS EXTERNAL HARD ₱ 142,636.24
10/23/2018 DRIVE 1 TB ETC-CAC
MERCHANDISE
1415376 2 SACKS RICE ETC-FOR ₱ 89,123.28
GEM GENERAL
10/24/2018 LIVELIHOOD SIKYOP AGRI
MERCHANDISE
COOPERATIVE CDLO
1415433 MEALS-DURING VARIOUS ₱ 144,230.77
GEM GENERAL
10/25/2018 MEETINGS SP JAN 12, 26, FEB
MERCHANDISE
14,28 2018
1415434 GEM GENERAL 12 PCS 18"BOX GUTTER ETC- ₱ 174,206.74
10/25/2018 REPAIR OF PNP STATION 5
MERCHANDISE
1415436 2 ROLLS HOSE ETC- ₱ 86,281.16
GEM GENERAL
10/25/2018 REPAIR/IMPRVT OF CITY HALL
MERCHANDISE
BLDG CGSO

310
1415450 GEM GENERAL 4 SACKS RICE ETC-WOMEN ₱ 28,866.07
10/26/2018 /CHILDCARE CENTER-CSWD
MERCHANDISE
1415451 GEM GENERAL LABOR/MAT-NISSAN PICK UP ₱ 39,192.19
10/26/2018
MERCHANDISE SEB 454 CTO
1415529 GEM GENERAL 75 PACKS BIO N CARRIER ETC- ₱ 43,639.82
11/05/2018
MERCHANDISE CAG
1415530 5 KG CW NAILS #2 ETC- ₱ 102,261.61
GEM GENERAL
11/05/2018 REPAIR/MAINT OF GOVT
MERCHANDISE
FACILITIES
1415640 GEM GENERAL 6 SETS COMPUTER INK ETC- ₱ 12,682.15
11/05/2018
MERCHANDISE CSWD
1415641 GEM GENERAL 5 BOTS INK REFILL EPSON L360 ₱ 11,177.32
11/05/2018
MERCHANDISE ETC-CSWD
1415672 GEM GENERAL MEALS-CAG INTL WOMENS ₱ 9,281.25
11/07/2018 DAY MAR 8, 2018
MERCHANDISE
1463153 GEM GENERAL SEWING OF OFFICE CURTAIN ₱ 5,111.75
11/08/2018
MERCHANDISE OF CEMO
1463159 GEM GENERAL 20 DOZ SOAP POWDER 65G ₱ 36,536.87
11/08/2018
MERCHANDISE ETC-SP
1463216 3 GALS MURIATIC ACID ETC- ₱ 5,867.85
GEM GENERAL
11/14/2018 CSWD WOMEN/CHILDCARE
MERCHANDISE
CENTER
1463217 GEM GENERAL 4 PCS PLAQUES-CSWD ₱ 3,028.57
11/14/2018
MERCHANDISE
1463262 GEM GENERAL ADDING CALACULATOR ₱ 37,213.57
11/15/2018
MERCHANDISE RIBBON ETC-CTO
1463363 GEM GENERAL 2 BXS BALLPEN ETC- CMO ₱ 7,849.68
11/21/2018
MERCHANDISE
1463424 GEM GENERAL 30 RMS BOND PAPER ETC- ₱ 7,098.22
11/23/2018
MERCHANDISE CSWD
1463428 GEM GENERAL MEALS-DURING ERPAT DAY ₱ 18,750.00
11/23/2018 CTO JUN 19, 2018
MERCHANDISE
1463470 GEM GENERAL 40 GALS PAINT ETC-GTLMH ₱ 118,262.87
11/23/2018
MERCHANDISE
1463471 GEM GENERAL 20 PACKS PLASTIC BAGS ETC- ₱ 34,942.15
11/23/2018
MERCHANDISE CTO
1463488 GEM GENERAL 4 BXS BALLPENS ETC-CMO ₱ 35,850.72
11/23/2018
MERCHANDISE
1463598 GEM GENERAL CSWD CICL 75 PCS SOAP BATH ₱ 9,464.28
12/03/2018
MERCHANDISE ETC.
1463641 GEM GENERAL CAG 5 ROLLS BARB WIRE ETC. ₱ 47,234.35
12/03/2018
MERCHANDISE
1463682 GEM GENERAL CMO-YOUTH COST OF TROPHY ₱ 11,546.43
12/04/2018 CMO-YOUTH
MERCHANDISE
1463683 GEM GENERAL COST OF COMPUTER INK #664 ₱ 11,603.22
12/04/2018 EPSON, ETC.
MERCHANDISE
1463686 GEM GENERAL CTO_COST OF ( PRINTER ₱ 30,366.16
12/04/2018 RIBBON REFILL LX310 ETC )
MERCHANDISE
1463771 GEM GENERAL 8 GALS ELASTOMERIC PAINT ₱ 30,500.00
12/05/2018 ETC-CAD ICTM
MERCHANDISE
1463780 GEM GENERAL 150 PACKS ORGANIC ₱ 11,551.16
12/05/2018 FERTILIZERS ETC-CAG
MERCHANDISE
1463927 GEM GENERAL 5 BOTS COMPUTER INK ETC- ₱ 10,931.24
12/11/2018
MERCHANDISE CSWD
1463946 GEM GENERAL 100 PCS LED LIGHTS ETC-CGSO ₱ 151,428.57
12/12/2018
MERCHANDISE
1463947 GEM GENERAL 1 UNIT COMPUTER TABLE ETC- ₱ 3,861.43
12/12/2018
MERCHANDISE CSWD
1464023 GEM GENERAL 40 PCS DSB #10MM ETC-CGSO ₱ 109,009.65
12/17/2018
MERCHANDISE
1464024 8 ROLL MONO FILAMENT ₱ 35,101.15
GEM GENERAL
12/17/2018 NYLON #80 ETC-FISHERY DEVT
MERCHANDISE
COUNCIL
1464129 GEM GENERAL 2 PCS STAPLER ETC-EEDMO ₱ 5,167.50
12/20/2018
MERCHANDISE

311
1464152 GEM GENERAL 300 PCS. CHB ETC FOPR THE ₱ 98,433.30
12/21/2018 USE OF CMO OFFICE
MERCHANDISE
1464153 GEM GENERAL 40 SACKS RICE FOR THE ₱ 94,642.85
12/21/2018 MONTH OF JUNE 2018
MERCHANDISE
1464154 GEM GENERAL 1 UNIT RICE MILL-CAG 20 %DF ₱ 170,357.15
12/21/2018
MERCHANDISE
1464166 GEM GENERAL MEALS-ERPAT TRAINING ₱ 22,968.75
12/21/2018 DITUCALAN AUG 16,17, 2018
MERCHANDISE
1464167 GEM GENERAL COST OF T SHIRTS PRINTING ₱ 15,937.50
12/21/2018 TABANOG 2018
MERCHANDISE
1464209 HANDS ON TRAINING ON ₱ 11,484.37
GEM GENERAL ORGANIC CACAO
12/24/2018
MERCHANDISE PRODUCTION ON APRIL 20,
2018
1464330 GEM GENERAL 100 PCS T SHIRT-CSWD ₱ 67,906.24
12/27/2018
MERCHANDISE
1464364 GEM GENERAL MEALS-FAMILY DRUG ABUSE ₱ 42,187.50
12/28/2018 PROGRAM JUN 22, 2018
MERCHANDISE
1464365 GEM GENERAL MEALS-PYAP SPORTSFEST ₱ 23,437.50
12/28/2018
MERCHANDISE JULY 5-6, 2018
1464387 GEM GENERAL 1 ROLL ROPE 24MM ETC-CAG ₱ 19,283.48
12/28/2018
MERCHANDISE
1464453 GEM GENERAL 250 BXS MINERAL WATER ₱ 82,812.50
12/31/2018
MERCHANDISE CMO
1464454 GEM GENERAL MEALS-FAMILY WEEK CELEB ₱ 66,250.00
12/31/2018 SEPT 24, 2018
MERCHANDISE
1464455 GEM GENERAL 5 PCS 2GANG CONV, OUTLET ₱ 61,685.85
12/31/2018
MERCHANDISE ETC-GTLMH
1464456 GEM GENERAL 30 PAIRS COTTONGLOCVES ₱ 49,980.89
12/31/2018 ETC-CMO TRAFFIC ENG
MERCHANDISE
1464457 GEM GENERAL MEALS-ERPAT RAINING CSWD ₱ 22,968.75
12/31/2018 AUG 23-24 MANDULOG
MERCHANDISE
1464458 GEM GENERAL 2 PC MOP ETC-CSWD ₱ 10,600.00
12/31/2018
MERCHANDISE
1464615 CTO_CANDIES ( ASSORTED BIG ₱ 38,462.85
GEM GENERAL PACKS
12/31/2018
MERCHANDISE
)
1464616 GEM GENERAL 3 BOTS ALCOHOL 500ML ETC- ₱ 4,240.00
12/31/2018
MERCHANDISE CHO
1464617 GEM GENERAL 6 RMS BOND PAPER ETC- ₱ 7,325.35
12/31/2018
MERCHANDISE EEDMO
1464618 GEM GENERAL 50 SPOOLS RIBBON REFILL ETC ₱ 9,606.24
12/31/2018
MERCHANDISE
1464619 GEM GENERAL 40 SPOOLS RIBBON REFILL ₱ 8,517.85
12/31/2018
MERCHANDISE
1464620 GEM GENERAL 30 SPOOLS PRINTER RIBBON ₱ 31,312.59
12/31/2018 REFILL ETC-CTO
MERCHANDISE
1464621 GEM GENERAL 1 CART INK #46 ETC-CTO ₱ 14,196.43
12/31/2018
MERCHANDISE
1464622 GEM GENERAL 1 TUBE INEO TONER 116 ETC- ₱ 47,179.46
12/31/2018
MERCHANDISE CTO
1464623 GEM GENERAL 5 SPOOLS ADDING ₱ 33,375.80
12/31/2018 CALCULATOR RIBBON ETC
MERCHANDISE
1464624 GEM GENERAL 2 SETSD INTERCOM ETC- ₱ 6,350.54
12/31/2018
MERCHANDISE
1464625 GEM GENERAL .04 PCS MARINE PLYWOOD 3/4 ₱ 11,462.20
12/31/2018
MERCHANDISE ETC-CTO
1464626 GEM GENERAL 10 PCS TOILET PAPER ETC-CTO ₱ 12,982.16
12/31/2018
MERCHANDISE
1464654 GEM GENERAL 1 PC PLANKING 1/4X4X48 ETC ₱ 42,589.28
12/31/2018
MERCHANDISE
1464656 GEM GENERAL FABRICATION OF BOARDING ₱ 7,031.25
12/31/2018
MERCHANDISE BOARD CTO

312
1464657 GEM GENERAL 10 M FLEXIBLE HOSE ETC-GSO ₱ 184,924.57
12/31/2018
MERCHANDISE
1464658 GEM GENERAL LABOR/INST GLASS WINDOW ₱ 3,281.25
12/31/2018
MERCHANDISE CTO
1464659 GEM GENERAL 4 PCS LAMPBLOCKS ETC- ₱ 121,141.91
12/31/2018 PERIMETER FENCE CICL
MERCHANDISE
1464660 GEM GENERAL 5 KLS CM NAILS #2 ETC GSO ₱ 122,176.35
12/31/2018
MERCHANDISE
1464669 GEM GENERAL 5 PCS BAGUIO BROOMS ETC- ₱ 39,276.78
12/31/2018
MERCHANDISE CHO
1464678 GEM GENERAL 1UNIT PRINTER L360 CMO ₱ 9,582.99
12/31/2018
MERCHANDISE
1464679 GEM GENERAL 1 ROLL ROPE ETC-CAG ₱ 17,461.61
12/31/2018
MERCHANDISE
1464680 GEM GENERAL 9 RMSA COUPON BOND ETC- ₱ 41,170.59
12/31/2018
MERCHANDISE CAG
1464681 GEM GENERAL 15 PCS FLOURESCENT TUBES ₱ 25,411.61
12/31/2018 LED 18W ETC-EEDMO
MERCHANDISE
1464849 GEM GENERAL 3 UNITS ADDING MACHINE ₱ 47,108.48
12/31/2018
MERCHANDISE CTO
1464907 GEM GENERAL CTO_10 SPOOL ADDING ₱ 70,963.22
12/31/2018 CALCULATOR RIBBON ETC
MERCHANDISE
1464908 GEM GENERAL CSWD_2 PCS KNIFE ETC ₱ 47,013.84
12/31/2018
MERCHANDISE
1464909 GEM GENERAL MEALS-KALIPI VOLLEYBALL ₱ 24,609.37
12/31/2018 TOURNAMNET FEB 27 2018
MERCHANDISE
1464910 GEM GENERAL CSWD_3 USB 32GB ETC ₱ 13,550.96
12/31/2018
MERCHANDISE
1464931 MEALS-TURN OVER ₱ 14,531.25
GEM GENERAL
12/31/2018 CEREMONY OF BUB PROJECTS
MERCHANDISE
CAG
1464935 GEM GENERAL TARPAULINS CTO ₱ 1,640.62
12/31/2018
MERCHANDISE
1464936 GEM GENERAL 110 PCS T SHIRTS W/ ₱ 64,205.72
12/31/2018 REFLECTOR CLEAN & GREEN
MERCHANDISE
1464937 GEM GENERAL WIPER MOTOR ASSY-CAD CSU ₱ 4,732.15
12/31/2018
MERCHANDISE
1464938 GEM GENERAL 4 SACKS RICE ETC-CSWD WCC ₱ 28,866.07
12/31/2018
MERCHANDISE
1464939 GEM GENERAL 5 SWEET CORN SEEDS ETC ₱ 74,867.24
12/31/2018
MERCHANDISE CAG
1464940 GEM GENERAL MEALS-AGRI ECO TOURISM ₱ 13,250.00
12/31/2018 ORIENTATION MAY 24 2018
MERCHANDISE
1464971 GEM GENERAL 2 UNITS CANNON IP EEDMO ₱ 9,199.28
12/31/2018
MERCHANDISE
1464972 GEM GENERAL 50 TRAYS EGGS ETC-CSWD ₱ 255,535.72
12/31/2018
MERCHANDISE CICL
1464973 GEM GENERAL 4 BXS NOODLES ETC-STREET ₱ 39,726.34
12/31/2018 CHILDREN 3RD QTR 2018
MERCHANDISE
1464977 GEM GENERAL REPAIR OF 6 UNITS STAINLESS ₱ 8,431.50
12/31/2018 GANG CHAIRS CTO
MERCHANDISE
1464984 GEM GENERAL CAG 3 SACKS CORN SEEDS ₱ 57,372.50
12/31/2018
MERCHANDISE ETC.
1464991 GEM GENERAL CMO 3 UNITS CALCUTLATOR ₱ 87,388.48
12/31/2018 HEAVY DUTY ETC.
MERCHANDISE
1464994 GEM GENERAL 1 ROLL BARB WIRE CAG ₱ 8,517.85
12/31/2018
MERCHANDISE
1465017 GEM GENERAL MEALS-HRM PRIME SEM SEPT ₱ 5,250.00
12/31/2018
MERCHANDISE 3 CAG
1465031 GEM GENERAL CAC 1 UNIT ADDING MACHINE ₱ 28,373.93
12/31/2018
MERCHANDISE ETC.
1465032 GEM GENERAL CTO 4 TUBES LASER JET ₱ 47,463.39
12/31/2018
MERCHANDISE TONER ETC.
1465038 GEM GENERAL CMO 5 PCS. POT BIG ETC. ₱ 23,225.35
12/31/2018
MERCHANDISE

313
 1465039 GEM GENERAL CMO 2 BOT EPSON REFILL ETC. ₱ 2,025.35
12/31/2018
MERCHANDISE
1465040 GEM GENERAL CSWD 25 PCS PLASTIC CHAIR ₱ 11,830.35
12/31/2018
MERCHANDISE
1465041 GEM GENERAL CSWD 6 BOTS. COMPUTER ETC. ₱ 5,352.05
12/31/2018
MERCHANDISE
1465042 GEM GENERAL CSWD 1 UNIT GLASS ₱ 18,750.00
12/31/2018
MERCHANDISE
1465043 GEM GENERAL CSWD 10 SACKS CEMENT ETC. ₱ 20,963.39
12/31/2018
MERCHANDISE
1465051 GEM GENERAL CMO 1 SACKS RICE FOR THE ₱ 250,803.57
12/31/2018 USE OF DIFF. BRGY.
MERCHANDISE
1465061 GEM GENERAL CAG 9 RMS. BOND PAPER ETC ₱ 29,246.54
12/31/2018
MERCHANDISE
1465122 GEM GENERAL 2 BAGS SWEET CORN ETC- ₱ 35,235.54
12/31/2018
MERCHANDISE CAG
Total ₱ 25,071,773.69
JH2 GENERAL COST OF MATERIALS USED BY
56964990 02/23/2018 ₱ 299,071.43
MERCHANDISE THE SP OFFICE
JH2 GENERAL COST OF MATERIALS USED BY
56964989 02/23/2018 ₱ 323,848.93
MERCHANDISE THE SP OFFICE
JH2 GENERAL COST OF SUPPLIES USED BY
56964985 02/23/2018 ₱ 286,242.59
MERCHANDISE THE SP OFFICE
JH2 GENERAL PAYMENT FOR THE COST OF
56965709 09/03/2018 ₱ 477,946.43
MERCHANDISE 404 SACKS OF RICE & ETC.
JH2 GENERAL PAYMENT FOR THE COST OF
1411662 05/09/2018 ₱ 51,562.50
MERCHANDISE 500 PACK LUNCH
JH2 GENERAL PAYMENT FOR THE COST OF
56965705 09/03/2018 ₱ 596,250.00
MERCHANDISE 504 SACKS RICE & ETC.
JH2 GENERAL PAYMENT FOR THE COST OF
1411690 05/09/2018 ₱ 40,734.28
MERCHANDISE MATERIALS
JH2 GENERAL PAYMENT FOR THE COST OF
56965222 04/24/2018 ₱ 757,142.85
MERCHANDISE RICE
PAYMENT FOR THE COT OF
JH2 GENERAL
1412774 06/21/2018 INSTALLATION OF SLIDING ₱ 459,421.88
MERCHANDISE
WINDOW GLASS
JH2 GENERAL PAYMENT OF THE COST OF
56965225 04/24/2018 ₱ 828,125.00
MERCHANDISE RICE 50 KGS. PREMIUM & ETC.
JH2 GENERAL
60825446 12/31/2018 CMO_250 SACKS RICE ₱ 709,821.43
MERCHANDISE
JH2 GENERAL
60825447 12/31/2018 CMO_224 SACKS RICE ₱ 530,000.00
MERCHANDISE
JH2 GENERAL
60825448 12/31/2018 MEALS--SP ₱ 287,430.35
MERCHANDISE
JH2 GENERAL
60825449 12/31/2018 MEALS--SP ₱ 287,430.35
MERCHANDISE
300 SACKS RICE FUNERAL
JH2 GENERAL
60825464 12/31/2018 ASSISTANCE TO INDIGNT ₱ 366,267.85
MERCHANDISE
FAMILIES NOV 2018
MEALS- DURING REGULAR
JH2 GENERAL
60825465 12/31/2018 MEETINGS/CAUCUS JUL 10- ₱ 314,062.50
MERCHANDISE
DEC 12 2018
200 SACKS RICE TASK FORCE
KAMAGONG CMO
JH2 GENERAL
60825503 12/31/2018 ₱ 473,214.28
MERCHANDISE
200 SACKS RICE CMO TASK
FORCE KAMAGONG
124 SACKS RICE-MASS
JH2 GENERAL
1414609 09/19/2018 WEDDING AT ROBINSONS ₱ 146,696.43
MERCHANDISE
PLACE SEPT `14 2018
JH2 GENERAL
1464603 12/31/2018 CMO_1000 PCS BANANACUE ₱ 21,294.65
MERCHANDISE

314
 JH2 GENERAL CMO_3000 PCS STYRO CUPS
1464604 12/31/2018 ₱ 38,273.44
MERCHANDISE ETC
JH2 GENERAL
1464605 12/31/2018 CMO_44 SAKS RICE ₱ 124,928.57
MERCHANDISE
JH2 GENERAL
1464611 12/31/2018 30 SACKS RICE-SP ₱ 91,425.00
MERCHANDISE
SP MEALS AND SNACKS
JH2 GENERAL
1464613 12/31/2018 DURING HE CAUCUS MEETING ₱ 109,687.50
MERCHANDISE
APRIL TO JUNE 2018
JH2 GENERAL SP 26 SACCKS RICE FOR
1464614 12/31/2018 ₱ 58,917.15
MERCHANDISE SENIOR CITIZENS GA
JH2 GENERAL
1464682 12/31/2018 27 PCS LECHON SP ₱ 153,321.43
MERCHANDISE
JH2 GENERAL
1464732 12/31/2018 25 PCSLECHON-SP ₱ 165,625.00
MERCHANDISE
MEALS- DURING WOMENS
JH2 GENERAL
1465139 12/31/2018 MONTH STA ELENA SEPT 8 ₱ 10,891.50
MERCHANDISE
2018
2 KGS BOMBAY ETC-WOMENS
JH2 GENERAL
1465140 12/31/2018 MONTH CELEBR STA ELENA ₱ 29,887.26
MERCHANDISE
NOV 23 2018
JH2 GENERAL MEALS- DURING
1465141 12/31/2018 ₱ 30,815.72
MERCHANDISE BLOODLETTING OCT 9 2018
294.61 KGS WHOLE CHICKEN
JH2 GENERAL
1465142 12/31/2018 ETC-BARANGAY DAY ₱ 179,650.06
MERCHANDISE
TIBANGA JAN 24 2018
JH2 GENERAL
1465162 12/31/2018 120 SACKS RICE CMO ₱ 241,907.15
MERCHANDISE
46 SACKS RICE CMO MASS
JH2 GENERAL
1465163 12/31/2018 WEDDING AT PUGAAN NOV 23 ₱ 81,629.46
MERCHANDISE
2018
JH2 GENERAL
1465164 12/31/2018 200 SACKS RICE-SCAA/PNP ₱ 236,607.15
MERCHANDISE
JH2 GENERAL
1465138 12/31/2018 19 PCS LED 18W ETC-CMO ₱ 187,257.28
MERCHANDISE
JH2 GENERAL 20 UNITS TENT
56965908 10/15/2018 ₱ 468,750.00
MERCHANDISE PALANDUNGAN-CMO
JH2 GENERAL
60825476 12/31/2018 80 SACKS RICE-SP ₱ 282,225.00
MERCHANDISE
JH2 GENERAL
60825477 12/31/2018 115 SACKS RICE-SP ₱ 297,864.74
MERCHANDISE
JH2 GENERAL
60825480 12/31/2018 155 SACKS RICE SP ₱ 366,741.07
MERCHANDISE
2500 STYRO CUPS ETC-
JH2 GENERAL
1463956 12/12/2018 PEOPLES DAY ₱ 23,520.65
MERCHANDISE
ACMAC/TIPANOY
JH2 GENERAL
1463957 12/12/2018 400 PCS TORTA ETC-CMO ₱ 16,819.93
MERCHANDISE
JH2 GENERAL
1464571 12/31/2018 10 SETS CURTAINS ETC-SP ₱ 52,981.07
MERCHANDISE
JH2 GENERAL 247.25 KLS CHICKEN ETC-SEPT
1465014 12/31/2018 ₱ 148,554.03
MERCHANDISE 20 2018
6 KLS PILIT ETXC- CMO
JH2 GENERAL
1465121 12/31/2018 WOMENS MEETING AT ₱ 8,685.68
MERCHANDISE
UBALDO LAYA DEC 1 , 2018
JH2 GENERAL 2 BXS CW NAILS ETC-
1465123 12/31/2018 ₱ 123,428.48
MERCHANDISE MORTUARY
JH2 GENERAL
60825451 12/31/2018 CMO_224 SACKS RICE ₱ 530,000.00
MERCHANDISE
JH2 GENERAL
60825486 12/31/2018 180 SACKS RICE-SP ₱ 223,167.85
MERCHANDISE
JH2 GENERAL
60825502 12/31/2018 120 SACKS RICE CMO ₱ 283,928.57
MERCHANDISE
1 UNIT 2 HP
JH2 GENERAL
1414823 09/27/2018 AIRCONDITIONING-SP (C.O ₱ 37,685.13
MERCHANDISE
2017)

315
 JH2 GENERAL 30 BOTS EPSON INK BLACJK
1464496 12/31/2018 ₱ 123,688.74
MERCHANDISE ETC
MEALS-SP PUBLIC HEARINGS,
JH2 GENERAL
56965737 09/07/2018 SESSIONS & CAUCUS 1ST & ₱ 342,187.50
MERCHANDISE
2ND QTR 2018
6400 STYRO PACKS ETC-
JH2 GENERAL
56965773 09/14/2018 PEOPLES DAY AT TIBANGA & ₱ 503,167.51
MERCHANDISE
VVERDE MAR 16, APR 6,20 2018
3500 PCS STYRO PACKS ETC-
JH2 GENERAL
56965808 09/25/2018 PEOPLES DAY AT STA ELENA ₱ 215,067.75
MERCHANDISE
AND LUINAB FEB 5 21 2018
JH2 GENERAL 40 SHTS G.I SHEET ETC-
56965862 10/05/2018 ₱ 269,202.15
MERCHANDISE MOBILE OUTPOST
120 SACKS RICE-INDIGENTS OF
JH2 GENERAL
56965863 10/05/2018 HINTERLAND BRGYS MAY ₱ 283,928.57
MERCHANDISE
2018
JH2 GENERAL 150 GALS. PAINT ETC. FOR THE
56965997 11/07/2018 ₱ 275,410.72
MERCHANDISE USE OF SP OFFICE
JH2 GENERAL PAYMENT OF MATERIALS AS
56965998 11/08/2018 ₱ 384,155.35
MERCHANDISE PER PO # SP 18-335
JH2 GENERAL REPRESENTING THE COST OF
56965999 11/08/2018 ₱ 513,886.11
MERCHANDISE MATERIALS
JH2 GENERAL 250 SACKS RICE FOR
60825444 12/31/2018 ₱ 309,955.35
MERCHANDISE INDIGENTS SP
30.14 KGS BEEFSTEAK ETC-
JH2 GENERAL
1414592 09/18/2018 MASS WEDDING AT ₱ 25,323.38
MERCHANDISE
POBLACION FEB 14 2018
1/2 KLS BOMBAY ETC-MEALS
JH2 GENERAL
1414880 10/02/2018 ASSIGNED AT NSC COMP JUL 6, ₱ 2,570.50
MERCHANDISE
2018
JH2 GENERAL
1415097 10/11/2018 2 UNITS GANG CHAIR-SP ₱ 29,339.28
MERCHANDISE
JH2 GENERAL 200 SACKS OF RICE FOR THE
1463273 11/16/2018 ₱ 473,214.28
MERCHANDISE USE OF CMO OFFICE
JH2 GENERAL SP 50 PACKS PLASTIC
1463377 11/21/2018 ₱ 131,790.18
MERCHANDISE CELLOPHANE BIG ETC.
JH2 GENERAL MEALS- DURING PEOPLES DAY
1463963 12/13/2018 ₱ 25,135.24
MERCHANDISE TAMBACAN MAY 11, 2018
49 SACKS RICE FOR THE USE
JH2 GENERAL
1464157 12/21/2018 OF MASS WEDDING ON MAY 3, ₱ 57,968.74
MERCHANDISE
2018
CMO 5 SACKS RICE ETC. FOR
JH2 GENERAL
1464462 12/31/2018 EDIL ADH CELEBRAATION ₱ 52,632.78
MERCHANDISE
OCT. 25, 2018
JH2 GENERAL 70 GALS QUICK DRY ENAMEL
1464532 12/31/2018 ₱ 131,600.89
MERCHANDISE ETC-SP
JH2 GENERAL
1464612 12/31/2018 SP 4 PCS. CORK BOARD ETC. ₱ 138,838.24
MERCHANDISE
SP 8 PCS GLASS MIRROR FOR
JH2 GENERAL
1464733 12/31/2018 INSTALLATION OF COMFORT ₱ 23,160.94
MERCHANDISE
ROOM
JH2 GENERAL CMO 1,220 PCS. STYRO PACK
1465055 12/31/2018 ₱ 156,745.74
MERCHANDISE LUNCH ETC.
Total ₱ 16,330,709.54
KARNEHAN NI
56964981 02/23/2018 ESTRELLA & GENERAL COST OF 110SACKS-SP ₱ 260,267.85
MDSE.
KARNEHAN NI
56964980 02/23/2018 ESTRELLA & GENERAL COST OF 115 SACKS-CMO ₱ 276,000.00
MDSE.
KARNEHAN NI
1411083 04/19/2018 ESTRELLA & GENERAL COST OF 30 SACKS OF RICE ₱ 109,596.43
MDSE.
KARNEHAN NI
56965195 04/18/2018 ESTRELLA & GENERAL COST OF 40 LECHON ₱ 227,142.85
MDSE.

316
 KARNEHAN NI
1411081 04/19/2018 ESTRELLA & GENERAL COST OF PREMIUM RICE ₱ 70,982.15
MDSE.
KARNEHAN NI
COST OF RICE, DRESSED
1411082 04/19/2018 ESTRELLA & GENERAL ₱ 147,245.35
CHICKEN
MDSE.
KARNEHAN NI
56964956 02/20/2018 ESTRELLA & GENERAL COST OF 242 SACKS OF RICE ₱ 572,589.28
MDSE.
KARNEHAN NI
1361766 02/02/2018 ESTRELLA & GENERAL COST OF 280 SACKS OF RICE ₱ 662,500.00
MDSE.
KARNEHAN NI
COST OF 300 SACKS OF RICE &
56964991 02/23/2018 ESTRELLA & GENERAL ₱ 494,035.72
OTHER OPERATING EXPENSES
MDSE.
KARNEHAN NI
COST OF 50 BXS. CORNED
56964943 02/13/2018 ESTRELLA & GENERAL ₱ 427,200.00
BEEF, ETC.
MDSE.
KARNEHAN NI
COST OF LUNCH BOX, SPOON,
56964944 02/13/2018 ESTRELLA & GENERAL ₱ 246,329.69
ETC.
MDSE.
KARNEHAN NI
1362606 03/08/2018 ESTRELLA & GENERAL COST OF MATERIALS ₱ 74,001.35
MDSE.
KARNEHAN NI
COST OF MATERIALS USED BY
56964986 02/23/2018 ESTRELLA & GENERAL ₱ 306,567.15
THE SP OFFICE
MDSE.
KARNEHAN NI
1411132 04/20/2018 ESTRELLA & GENERAL COST OF MEALS ₱ 37,500.00
MDSE.
KARNEHAN NI
1362068 02/20/2018 ESTRELLA & GENERAL COST OF MEALS ₱ 57,000.00
MDSE.
KARNEHAN NI
1411124 04/19/2018 ESTRELLA & GENERAL COST OF MEALS & SNACKS ₱ 99,750.00
MDSE.
KARNEHAN NI
56964967 02/21/2018 ESTRELLA & GENERAL COST OF MEALS AND SNACKS ₱ 570,000.00
MDSE.
KARNEHAN NI
COST OF NOODLES, CORNED
56964983 02/23/2018 ESTRELLA & GENERAL ₱ 459,585.72
BEEF, ETC.
MDSE.
KARNEHAN NI
56964955 02/20/2018 ESTRELLA & GENERAL COST OF PREMIUM RICE ₱ 662,500.00
MDSE.
KARNEHAN NI
1361765 02/02/2018 ESTRELLA & GENERAL COST OF PREMIUM RICE ₱ 344,973.22
MDSE.
KARNEHAN NI
COST OF PREMIUM RICE USED
56964988 02/23/2018 ESTRELLA & GENERAL ₱ 383,303.57
BY THE SP OFFICE
MDSE.
KARNEHAN NI
COST OF PREMIUM RICE, USED
56964987 02/23/2018 ESTRELLA & GENERAL ₱ 511,071.43
BY THE SP OFFICE
MDSE.
KARNEHAN NI
COST OF SUPPLIES USED BY
56964984 02/23/2018 ESTRELLA & GENERAL ₱ 288,187.50
THE SP OFFICE
MDSE.
KARNEHAN NI
1362286 02/23/2018 ESTRELLA & GENERAL COST OF TUNA PANGA, ET AL. ₱ 219,666.07
MDSE.
KARNEHAN NI
FEEDING PROGRAM USE IN
1411087 04/19/2018 ESTRELLA & GENERAL ₱ 73,518.59
THE CMO
MDSE.
KARNEHAN NI
PAYMENT FOR THE COST OF
1413793 08/07/2018 ESTRELLA & GENERAL ₱ 9,464.28
1000 CUPS OF ARROZCALDO
MDSE.
KARNEHAN NI
PAYMENT FOR THE COST OF
1411592 05/04/2018 ESTRELLA & GENERAL ₱ 22,500.00
200 PACK LUNCH
MDSE.

317
 KARNEHAN NI
PAYMENT FOR THE COST OF
1411693 05/09/2018 ESTRELLA & GENERAL ₱ 56,250.00
600 PAX PACK LUNCH
MDSE.
KARNEHAN NI
PAYMENT FOR THE COST OF
1361908 02/12/2018 ESTRELLA & GENERAL ₱ 99,417.84
GOODS
MDSE.
KARNEHAN NI
PAYMENT FOR THE COST OF
1411692 05/09/2018 ESTRELLA & GENERAL ₱ 49,637.76
MATERIALS
MDSE.
KARNEHAN NI
PAYMENT FOR THE COST OF
1411660 05/09/2018 ESTRELLA & GENERAL ₱ 10,078.08
MATERIALS
MDSE.
KARNEHAN NI
PAYMENT FOR THE COST OF
1361898 02/12/2018 ESTRELLA & GENERAL ₱ 252,480.00
NOODLES & ETC.
MDSE.
KARNEHAN NI
PAYMENT FOR THE COST OF
1411624 05/04/2018 ESTRELLA & GENERAL ₱ 195,939.11
OFFICE SUPPLIES
MDSE.
KARNEHAN NI PAYMENT FOR THE COST OF
1411769 05/11/2018 ESTRELLA & GENERAL PACK LUNCHFOR THE USE OF ₱ 95,000.00
MDSE. CMO
KARNEHAN NI
PAYMENT FOR THE COST OF
56964930 02/12/2018 ESTRELLA & GENERAL ₱ 536,625.00
PREMIUM RICE
MDSE.
KARNEHAN NI
PAYMENT FOR THE COST OF
56964929 02/12/2018 ESTRELLA & GENERAL ₱ 510,125.00
PREMIUM RICE
MDSE.
KARNEHAN NI
PAYMENT FOR THE COST OF
1361907 02/12/2018 ESTRELLA & GENERAL ₱ 64,660.00
PREMIUM RICE
MDSE.
KARNEHAN NI
PAYMENT FOR THE COST OF
1361906 02/12/2018 ESTRELLA & GENERAL ₱ 119,520.00
PREMIUM RICE
MDSE.
KARNEHAN NI
PAYMENT FOR THE COST OF
1361905 02/12/2018 ESTRELLA & GENERAL ₱ 95,373.50
RICE
MDSE.
KARNEHAN NI
PAYMENT FOR THE COST OF
56964931 02/12/2018 ESTRELLA & GENERAL ₱ 394,518.74
SUPPLIES
MDSE.
KARNEHAN NI
PAYMENT FOR THE COST OF
1411691 05/09/2018 ESTRELLA & GENERAL ₱ 26,328.00
WHOLE CHICKEN & ETC.
MDSE.
KARNEHAN NI
PAYMENT OF 87.356 KG.
1361933 02/13/2018 ESTRELLA & GENERAL ₱ 44,184.31
WHOLE CHICKEN, ETC.
MDSE.
KARNEHAN NI PAYMENT OF THE AMOUNT
1411593 05/04/2018 ESTRELLA & GENERAL REP. THE COST OF 220 PACK ₱ 20,625.00
MDSE. LUNCH
KARNEHAN NI
1411986 05/22/2018 ESTRELLA & GENERAL COST OF 110 SACKS OF RICE ₱ 260,267.85
MDSE.
KARNEHAN NI
1411824 05/16/2018 ESTRELLA & GENERAL COST OF 20 WHOLE LECHON ₱ 132,500.00
MDSE.
KARNEHAN NI
1411819 05/16/2018 ESTRELLA & GENERAL COST OF 20 WHOLE LECHON ₱ 112,500.00
MDSE.
KARNEHAN NI
1412468 06/08/2018 ESTRELLA & GENERAL COST OF 200 PACK LUNCH ₱ 28,125.00
MDSE.
KARNEHAN NI
COST OF 26 PCS. OF
1411785 05/15/2018 ESTRELLA & GENERAL ₱ 66,019.20
LONGSLEEVE
MDSE.
KARNEHAN NI
COST OF 300 CUPS
1412376 06/07/2018 ESTRELLA & GENERAL ₱ 8,640.00
ARROZCALDO
MDSE.
KARNEHAN NI
1411964 05/22/2018 ESTRELLA & GENERAL COST OF 300 PACK LUNCH ₱ 40,375.00
MDSE.

318
 KARNEHAN NI
1411821 05/16/2018 ESTRELLA & GENERAL COST OF CHICKEN ₱ 16,410.13
MDSE.
KARNEHAN NI
1411084 04/19/2018 ESTRELLA & GENERAL COST OF CHICKEN ₱ 90,642.11
MDSE.
KARNEHAN NI
1411786 05/15/2018 ESTRELLA & GENERAL COST OF GOODS ETC. ₱ 37,537.92
MDSE.
KARNEHAN NI
1411823 05/16/2018 ESTRELLA & GENERAL COST OF LECHON ₱ 291,500.00
MDSE.
KARNEHAN NI
1411817 05/16/2018 ESTRELLA & GENERAL COST OF LECHON ₱ 492,187.50
MDSE.
KARNEHAN NI
1411968 05/22/2018 ESTRELLA & GENERAL COST OF MATERIALS ₱ 142,125.18
MDSE.
KARNEHAN NI
1411822 05/16/2018 ESTRELLA & GENERAL COST OF MATERIALS ₱ 123,157.80
MDSE.
KARNEHAN NI
1411985 05/22/2018 ESTRELLA & GENERAL COST OF MEALS ₱ 70,312.50
MDSE.
KARNEHAN NI
1411984 05/22/2018 ESTRELLA & GENERAL COST OF MEALS ₱ 352,500.00
MDSE.
KARNEHAN NI
1411820 05/16/2018 ESTRELLA & GENERAL COST OF MEALS ₱ 114,000.00
MDSE.
KARNEHAN NI
1411816 05/16/2018 ESTRELLA & GENERAL COST OF MEALS & SNACKS ₱ 171,000.00
MDSE.
KARNEHAN NI
1413226 07/10/2018 ESTRELLA & GENERAL COST OF PACK LUNCH ₱ 11,400.00
MDSE.
KARNEHAN NI
1411818 05/16/2018 ESTRELLA & GENERAL COST OF PREMIUM RICE ₱ 132,000.00
MDSE.
KARNEHAN NI
56965268 05/04/2018 ESTRELLA & GENERAL COST OF RICE ₱ 402,232.15
MDSE.
KARNEHAN NI
1413227 07/10/2018 ESTRELLA & GENERAL COST OF RICE ₱ 11,232.00
MDSE.
KARNEHAN NI
1412157 05/28/2018 ESTRELLA & GENERAL COST OF RICE ₱ 17,781.50
MDSE.
KARNEHAN NI
1411983 05/22/2018 ESTRELLA & GENERAL COST OF RICE ₱ 20,442.85
MDSE.
KARNEHAN NI
1412167 05/28/2018 ESTRELLA & GENERAL COST OF SUPPLIES ₱ 288,187.50
MDSE.
KARNEHAN NI
1412280 06/05/2018 ESTRELLA & GENERAL PAYMENT OF SUPPLIES ₱ 39,622.24
MDSE.
1464606 KARNEHAN NI CMO_400 PCS TORTA ETC ₱ 19,200.00
12/31/2018 ESTRELLA & GENERAL
MDSE.
1414673 KARNEHAN NI 1 BOX COMMON WIRE NAILS ₱ 64,040.64
09/21/2018 ESTRELLA & GENERAL #1 1/2"-FABRICATION OF
MDSE. COFFINS INDIGENTS
Total ₱ 13,740,179.61
COST OF 1 UNIT H2O
1361697 01/25/2018 WE MARKETING ₱ 7,322.87
DISPENSER
1361698 01/25/2018 WE MARKETING COST OF 14 PCS. 18" CULVERTS ₱ 8,453.50
1413225 07/10/2018 WE MARKETING COST OF 144 SACKS OF RICE ₱ 166,813.72

319
 1413224 07/10/2018 WE MARKETING COST OF 50 PCS. BUKAG ETC. ₱ 25,500.57
1413223 07/10/2018 WE MARKETING COST OF 75 SACKS RICE ₱ 88,017.85
COST OF 80 SACKS PREMIUM
1413222 07/10/2018 WE MARKETING ₱ 93,375.00
RICE
1412436 06/07/2018 WE MARKETING COST OF BRAKE FLUID ETC. ₱ 20,940.68
56965372 06/07/2018 WE MARKETING COST OF CLUTCH ₱ 100,832.50
1413670 08/02/2018 WE MARKETING COST OF GOODS ₱ 142,058.93
1412152 05/28/2018 WE MARKETING COST OF LABOR & MATERIALS ₱ 43,875.00
1362290 02/23/2018 WE MARKETING COST OF LONG SLEEVE, ₱ 42,078.22
1412485 06/08/2018 WE MARKETING COST OF MATERIALS ₱ 63,528.12
1362647 03/09/2018 WE MARKETING COST OF MATERIALS ₱ 6,850.42
COST OF MATERIALS USED IN
1413669 08/02/2018 WE MARKETING ₱ 131,118.22
THE CEMO-WCCS
1413847 08/08/2018 WE MARKETING COST OF MEALS ₱ 32,812.50
1412484 06/08/2018 WE MARKETING COST OF MEALS ₱ 28,125.00
1412449 06/08/2018 WE MARKETING COST OF MEALS ₱ 23,437.50
1412209 06/01/2018 WE MARKETING COST OF MEALS ₱ 13,125.00
1412208 06/01/2018 WE MARKETING COST OF MEALS ₱ 31,875.00
1412207 06/01/2018 WE MARKETING COST OF MEALS ₱ 28,125.00
1412151 05/28/2018 WE MARKETING COST OF MEALS & SNACKS ₱ 24,437.50
1361923 02/13/2018 WE MARKETING COST OF MEALS AND SNACKS ₱ 39,375.00
1412279 06/05/2018 WE MARKETING COST OF MEALS, DRINKS ETC. ₱ 36,164.06
1412482 06/08/2018 WE MARKETING COST OF MEALS, SNACKS ₱ 288,462.19
1412458 06/08/2018 WE MARKETING COST OF OFFICE SUPPLIES ₱ 85,178.57
1412435 06/07/2018 WE MARKETING COST OF OIL FILTER ₱ 47,158.65
1412156 05/28/2018 WE MARKETING COST OF PREMIUM RICE ₱ 76,660.72
56965614 08/07/2018 WE MARKETING COST OF RICE ₱ 231,474.37
1412434 06/07/2018 WE MARKETING COST OF RICE ₱ 99,753.57
56965374 06/07/2018 WE MARKETING COST OF SPARE PARTS ₱ 231,761.43
56965373 06/07/2018 WE MARKETING COST OF SPARE PARTS ₱ 217,865.96
1412433 06/07/2018 WE MARKETING COST OF SPARE PARTS ₱ 53,643.57
1413221 07/10/2018 WE MARKETING COST OF SUPPLIES ₱ 28,831.05
1413220 07/10/2018 WE MARKETING COST OF SUPPLIES ₱ 16,373.22
1412158 05/28/2018 WE MARKETING COST OF SUPPLIES ETC. ₱ 2,360.16
1412155 05/28/2018 WE MARKETING COST OF SUPPLIES ETC. ₱ 60,760.72
56965375 06/07/2018 WE MARKETING COST OF TIRE ₱ 279,499.28
1411085 04/19/2018 WE MARKETING COST OF TIRES ₱ 121,067.15
PAYMENT FOR THE COST OF 13
1361830 02/07/2018 WE MARKETING ₱ 7,849.68
PCS. 18" CULVERTS
PAYMENT FOR THE COST OF 50
1361910 02/12/2018 WE MARKETING ₱ 93,885.72
SACKS PREMIUM RICE
PAYMENT FOR THE COST OF 66
1361912 02/12/2018 WE MARKETING ₱ 77,768.04
SACKS RICE
PAYMENT FOR THE COST OF
1412730 06/20/2018 WE MARKETING ₱ 128,592.74
MEALS
PAYMENT FOR THE COST OF
1361911 02/12/2018 WE MARKETING ₱ 26,250.00
MEALS & SNACKS
PAYMENT FOR THE COST OF
1361897 02/12/2018 WE MARKETING ₱ 99,587.95
OFFICE SUPPLIES
PAYMENT FOR THE COST OF
1361904 02/12/2018 WE MARKETING ₱ 166,870.50
PREMIUM RICE
PAYMENT FOR THE COST OF
1361896 02/12/2018 WE MARKETING ₱ 66,250.00
PREMIUM RICE
PAYMENT OF EXPENSES REP.
1361899 02/12/2018 WE MARKETING THE COST OF 120 SACKS OF ₱ 283,928.57
RICE
PAYMENTFOR THE COST OF
1361903 02/12/2018 WE MARKETING ₱ 202,488.39
SARDINES & ETC.

320
56965981 WE MARKETING 60 PCS 3X3X10 WOOD ETC- ₱ 225,751.61
11/05/2018 REPAIR & IMPRVT OF
SCHOOLS BRIGADA ESKWELA
56965982 WE MARKETING PAYMENT OF THE AMOUNT ₱ 346,101.35
11/05/2018 REPRESENTING THE COST OF
SPARE PARTS
56965983 WE MARKETING 30 C.M WASHED SAND ETC- ₱ 328,325.54
11/05/2018 BRIGADA ESKWELAMREPAIR
OF CLASSROOMS
56966149 12/13/2018 WE MARKETING 60 POLES BAMBOO ETC-SP USE ₱ 256,060.98
1414872 WE MARKETING 5 PCS DATAPLE SINGLE ETC-SP ₱ 6,440.54
10/01/2018
BACSARPA
1414873 WE MARKETING 2 BXS PAPER CLIP ETC-SP ₱ 2,632.35
10/01/2018
BACSARPA
1414874 WE MARKETING ALTERNATOR FANBELT ETC ₱ 47,415.13
10/01/2018 HOWO DT-CEMO
1414875 WE MARKETING PAYMENT_MEALS ( ABC ₱ 23,437.50
10/01/2018 MEETING_NOV 24,2017)
1414925 WE MARKETING 100 SACKS RICE-INDIGENOUS ₱ 118,303.57
10/03/2018 PEOPLE MAY 2017
1414930 WE MARKETING MEALS DURING SP MEETING ₱ 53,437.50
10/03/2018
2017
1414946 WE MARKETING MEALS-DEBRIEFING OF ISAFP ₱ 140,625.00
10/04/2018 PERSONNEL OCT 27 2017
1415003 10/09/2018 WE MARKETING MEALS-SP MEETING ₱ 25,406.25
1415095 WE MARKETING MEALS-.DURING ABC HAL ₱ 7,031.25
10/11/2018 MEETING JULY 6 2017
1415100 WE MARKETING 4 SETS TIRE-MULTICAB SKF ₱ 11,754.65
10/11/2018
362
1415101 WE MARKETING 250 PCS CHB #4 ETC- ₱ 58,980.00
10/11/2018 CONSTRUCTION OF SWAT
QUARTER
1415468 WE MARKETING PAYMENT REPRESENTING THE ₱ 68,142.85
10/26/2018 AMOUNT OF SUPPLY
1415469 WE MARKETING PAYMENT PRESENTING THE ₱ 16,875.00
10/26/2018 MEALS AND SNACK
1415474 WE MARKETING COST OF 30 PCS ANGLE BAR #2 ₱ 82,415.00
10/26/2018
ETC-SP
1415618 11/05/2018 WE MARKETING COST OF 78 SACKS RICE ₱ 89,102.46
1415619 WE MARKETING 2 PCS CLUTCH LINING ETC- ₱ 179,798.72
11/05/2018
CEMO
1463263 WE MARKETING REPRESENTING THE COST OF ₱ 16,418.44
11/15/2018 MATERIALS 20 PCS. CUTTING
DISC. ETC FOR CEMO OFFICE
1463264 WE MARKETING PAYMENT OF 1 UNIT DESKTOP ₱ 64,357.15
11/15/2018 PRINTER FOR THE USE OF SP
OFFICE
1463393 WE MARKETING SP DIFF. COMM. MEETING OF ₱ 11,015.63
11/22/2018 KAG. CAPITAN
1463395 WE MARKETING SP COMMITTEE HEARING ON ₱ 70,312.50
11/22/2018 WATER MAY 19, 2018
1463396 WE MARKETING MEALS- DURING COMMITTEE ₱ 70,312.50
11/22/2018 MEETING ON RRW MAY 12,
2018
1463397 WE MARKETING MEALS DURING COMMITTEE ₱ 89,062.50
11/22/2018 HEARINGS ON RRW FEB 9,
MAR 22,24,MAY 4 2018
1463573 12/03/2018 WE MARKETING SP_ERPAT MAY 7-9, 2018 ₱ 130,133.93
1463574 WE MARKETING MEALS AND SNACKS (ERPAT) ₱ 150,000.00
12/03/2018
JAN. 18, 2018
1463754 WE MARKETING 20 GLS BAGUIO GREEN PAINT ₱ 49,971.43
12/05/2018 ETC-REPAIR OF U LAYA MEM
SCH

321
1463965 WE MARKETING 25 PCS ORD PLYWOOD ETC-SP ₱ 62,511.61
12/13/2018
USE
1463978 WE MARKETING 35 GALS. PAINT ETC FOR THE ₱ 76,660.72
12/13/2018 USE OF SP OFFICE
1463979 WE MARKETING DURING ROAD RIGHT OF WAY ₱ 49,218.75
12/13/2018 FLOOD CONTROL PROJECT
1464002 WE MARKETING MEALS-EMPLOYEES NITE SEPT ₱ 4,021.87
12/14/2018
22, 2017
1464088 WE MARKETING MEALS-DURING COMMITTEE ₱ 20,156.25
12/20/2018 MEETINGS MAR 23, 2017
1464375 WE MARKETING 10 GALS WHITE LATEX PAINTS ₱ 31,232.15
12/28/2018
ETC-SP
1464450 WE MARKETING SP 55 PCS T-SHIRT TASK FORCE ₱ 27,683.04
12/29/2018 BANTAY AGAS
1464451 WE MARKETING SP SNACKS FOR THE SENIOR ₱ 5,250.00
12/29/2018 CITIZENS JUNE 20, 2018
1464595 WE MARKETING MEALS-CAUCUS AND ₱ 16,406.25
12/31/2018 REGULAR SESSIONS SP
1464643 WE MARKETING SP_1 UNIT SUBMERSIBLE ₱ 35,964.28
12/31/2018
PUMP
1464670 WE MARKETING 1 PC TABLE NAME PLATE TC- ₱ 47,306.05
12/31/2018
SP ANCIS
1464671 WE MARKETING MEALS-VISIT OF SEN BAM ₱ 32,812.50
12/31/2018 AQUIMO JUN 25 2018
1464747 WE MARKETING SP_50 PACKS LONGGANISA ₱ 36,823.65
12/31/2018
ETC
1464762 WE MARKETING MEALS-URBAN POOR ₱ 65,625.00
12/31/2018 SOLIDARITY WEEK NOV 13,
2018
1464763 WE MARKETING MEALS-PUBLIC HEARING SP ₱ 9,611.93
12/31/2018
MAY 17, 2018
1464764 WE MARKETING MEALS-PUBLIC HEARING ₱ 6,328.12
12/31/2018 EXTRACTION FEE FEB 2,, 2018
1464932 WE MARKETING SP DURING THE HAPPY ₱ 67,500.00
12/31/2018 WORLD BLOOD DONOR DAY
1464964 12/31/2018 WE MARKETING 15 PCS 3 SETS UNIFORMS SP ₱ 47,321.43
1464969 12/31/2018 WE MARKETING 35 SACKS RICE SP ₱ 88,869.65
1464970 12/31/2018 WE MARKETING 42 SACKS RICE SP ₱ 106,416.43
1464974 12/31/2018 WE MARKETING 70 BOTS ALCOHOL ETC-SP ₱ 97,846.52
1465015 WE MARKETING 9 PCS GATE VALVE 1"DIAM ₱ 101,874.52
12/31/2018
ETC-SP
1465018 12/31/2018 WE MARKETING CAD FOR ADLAW NG ILIGAN ₱ 25,553.57
1465029 WE MARKETING SP PCL AUGUST 31, - SEPT. 1, ₱ 63,281.25
12/31/2018
2018
1465056 12/31/2018 WE MARKETING 30 PCS. PAINT TRAY ETC. ₱ 118,701.07
1465057 12/31/2018 WE MARKETING 10 ROLLS PE PIPE ETC-SP ₱ 342,354.45
1465059 12/31/2018 WE MARKETING SP 80 PCS PLYWOOD ETC. ₱ 252,128.57
Total ₱ 8,771,645.32
1362983 03/22/2018 TG VENTURES COST OF 1 DIGITAL CAMERA ₱ 8,820.07
COST OF 1 PIECE DRAWING
1362135 02/21/2018 TG VENTURES ₱ 6,009.82
PEN POINT 2, ETC.
COST OF 1 REAM A3 PAPER,
1362134 02/21/2018 TG VENTURES ₱ 25,175.00
ETC.
COST OF 1 UNIT AIR
1329286 08/10/2018 TG VENTURES ₱ 212,804.46
CONDITIONER
COST OF 10 BOX MINERAL
1363101 03/23/2018 TG VENTURES ₱ 71,739.28
WATER
COST OF 15 PCS. HAND SOAP
1411155 04/20/2018 TG VENTURES ₱ 117,361.87
ETC.
1361777 02/06/2018 TG VENTURES COST OF 15 SACKS OF RICE ₱ 61,553.32
COST OF 150 METER
1411025 04/18/2018 TG VENTURES ₱ 142,981.70
UPHOLSTERY

322
 COST OF 17 PKS LED
1329125 01/16/2018 TG VENTURES ₱ 6,122.45
CHRISTMAS LIGHTS
COST OF 2 BOXES BALLPEN
1412348 06/06/2018 TG VENTURES ₱ 10,391.78
ETC.
1329248 07/02/2018 TG VENTURES COST OF 2 PCS. PRINTER ₱ 180,748.93
COST OF 2 UNITS
1329126 01/16/2018 TG VENTURES AIRCONDITION USE IN THE ₱ 84,610.72
GTLMH
53799052 04/19/2018 TG VENTURES COST OF 20 SACK OF RICE ₱ 199,696.43
COST OF 3 UNITS OF STAND
1362345 02/27/2018 TG VENTURES ₱ 7,098.22
FAN FOR THE USE OF CEO
COST OF 30 BOXES
1362111 02/20/2018 TG VENTURES ₱ 57,732.15
QUICKCHOW, ETC.
1411874 05/21/2018 TG VENTURES COST OF 3000 PCS. STYRO ETC. ₱ 86,976.00
COST OF 4 SETS TABLE W/
1411251 04/24/2018 TG VENTURES ₱ 37,857.15
GLASS TOP
1411715 05/10/2018 TG VENTURES COST OF 5 BOX COFFEE ETC. ₱ 183,744.00
COST OF 5 CART HP, 678
1362349 02/27/2018 TG VENTURES ₱ 37,776.70
BLANK INK, ETC.
COST OF 5 PCS. CRASH
1413327 07/13/2018 TG VENTURES ₱ 16,562.50
HELMETS
COST OF 50 PACKS OF TRASH
1412624 06/14/2018 TG VENTURES ₱ 65,161.61
BAG
COST OF 50 PCS. NOTEBOOK
1362346 02/27/2018 TG VENTURES ₱ 19,165.18
(50 LEAVES), ETC.
1361776 02/06/2018 TG VENTURES COST OF 55 SACKS OF RICE ₱ 130,133.93
COST OF 8 BOX MINERAL
1363102 03/23/2018 TG VENTURES ₱ 58,072.85
WATER 500ML
COST OF 8 BOXES OF MINERAL
1411572 05/04/2018 TG VENTURES ₱ 46,791.43
WATER
1363163 04/02/2018 TG VENTURES COST OF ADOBO CUT ETC. ₱ 76,360.75
1329226 06/07/2018 TG VENTURES COST OF CHILLER ETC. ₱ 53,006.40
1411522 05/03/2018 TG VENTURES COST OF LABOR & MATERIALS ₱ 117,187.50
1329179 03/22/2018 TG VENTURES COST OF LABOR & MATERIALS ₱ 13,406.25
56965609 08/06/2018 TG VENTURES COST OF MATERIALS ₱ 144,732.59
1362110 02/20/2018 TG VENTURES COST OF MEALS AND SNACKS ₱ 63,281.25
56965610 08/06/2018 TG VENTURES COST OF RICE ₱ 118,303.57
1411977 05/22/2018 TG VENTURES COST OF RICE ₱ 288,000.00
COST OF SEWING 10 PCS T-
1362136 02/21/2018 TG VENTURES ₱ 2,443.75
SHIRT
COST OF SOUND SYSTEM USE
1411521 05/03/2018 TG VENTURES ₱ 74,767.85
IN THE CMO
1410927 04/17/2018 TG VENTURES COST OF STYRO ₱ 47,605.35
1413917 08/13/2018 TG VENTURES COST OF SUPPLIES ₱ 118,800.45
1413746 08/06/2018 TG VENTURES COST OF SUPPLIES ₱ 4,448.22
1413491 07/23/2018 TG VENTURES COST OF SUPPLIES ₱ 7,864.82
1412483 06/08/2018 TG VENTURES COST OF SUPPLIES ₱ 218,913.60
1329288 08/13/2018 TG VENTURES COST OF SUPPLIES ₱ 147,477.24
COST OF SUPPLIES FOR THE
1362151 02/22/2018 TG VENTURES ₱ 766.61
USE OF CMO
PAYMENT FOR THE COST OF 1
53799185 09/03/2018 TG VENTURES PC. PLASTIC MAT ASSORTED & ₱ 448,039.28
ETC.
PAYMENT FOR THE COST OF 1
53799009 02/09/2018 TG VENTURES SACK OF RICE 50 KGS ₱ 155,214.28
PREMIUM
PAYMENT FOR THE COST OF
1414294 09/03/2018 TG VENTURES ₱ 312,321.43
132 SACKS OF RICE & ETC.
PAYMENT FOR THE COST OF
1329272 07/26/2018 TG VENTURES 150 METERS UPHOLSTERY ₱ 144,732.59
LEATHERETTENS & ETC.

323
 PAYMENT FOR THE COST OF 2
1361849 02/09/2018 TG VENTURES PCS. MICROPHONE SYSTEM ₱ 9,795.54
USB
PAYMENT FOR THE COST OF 20
1411685 05/09/2018 TG VENTURES SACKS OF PREMIUM RICE 50 ₱ 47,321.43
KLS.
PAYMENT FOR THE COST OF
56965425 06/20/2018 TG VENTURES ₱ 473,214.28
200 SACKS OF RICE
PAYMENT FOR THE COST OF 35
1412021 05/23/2018 TG VENTURES SACKS OF RICE PREMIUM 50 ₱ 84,000.00
KG.
PAYMENT FOR THE COST OF 68
1412657 06/18/2018 TG VENTURES ₱ 160,892.85
SACKS OF RICE
PAYMENT FOR THE COST OF 9
1362927 03/21/2018 TG VENTURES BOXES MINERAL WATER & ₱ 78,771.24
ETC.
PAYMENT FOR THE COST OF
1412772 06/21/2018 TG VENTURES ₱ 61,574.40
MINERAL WATER 500ML
PAYMENT FOR THE COST OF
1411686 05/09/2018 TG VENTURES ₱ 240,000.00
RICE 50 KGS. PREMIUM RICE
PAYMENT OF THE AMOUNT
1361856 02/09/2018 TG VENTURES REP. THE COST TO REPAIR ₱ 9,464.28
DUPRINTER DP-C120 & ETC.
PAYMENT TO PROVIDE LABOR
& MATERIALS FOR THE
1329153 02/07/2018 TG VENTURES ₱ 9,843.75
INSTRALLATION OF 1 UNIT
SPLIT TYPE AIRCON
56965795 TG VENTURES 112 SACKS RICE-INDIGENTS AT ₱ 265,000.00
09/24/2018 BARANGAY AUGUST 2018
56966174 TG VENTURES 120 SACKS RICE-CMO FEDING ₱ 288,000.00
12/18/2018
PROGRAMS
56966190 12/21/2018 TG VENTURES 400 PCS FOLDER ETC-GTLMH ₱ 237,336.00
56966191 TG VENTURES 110 SACKS RICE-SCAA ₱ 264,000.00
12/21/2018 DISTRIBUTION OCTOBER 1,
2018
1414978 TG VENTURES 1 UNIT CAMERA-FOR USE OF ₱ 8,517.85
10/05/2018 CMO INSPECTORATE TEAM
1415087 10/11/2018 TG VENTURES 50 PCS BALLPENS ETC-CSWD ₱ 20,442.85
1415241 TG VENTURES 150 METERS LEATHERETTE ₱ 145,032.00
10/19/2018 ETC-GTLMH P.O GTLMH 18-145
1415333 TG VENTURES 15 PCS ANTIBACTERIAL SOAP ₱ 119,121.60
10/23/2018 ETC-GTLMH PO 18-142
1463171 TG VENTURES 50 CASES BOTTLED WATER ₱ 46,560.00
11/08/2018
FOR CMO
1463389 TG VENTURES CMO- PHILHEALTH 4 PACKS ₱ 5,033.28
11/22/2018 BALLPEN ETC.
1463390 TG VENTURES 4 BOX BALLPEN ETC. CMO- ₱ 6,138.48
11/22/2018
PHILHEALTH
1463617 TG VENTURES GTLMH_COST OF CARTOLINA, ₱ 181,574.40
12/03/2018
ETC.
1463778 TG VENTURES 4 PCS AIR FRESHENER ETC- ₱ 12,326.40
12/05/2018
CEO
1463841 12/06/2018 TG VENTURES 1 BX BALLPENS ETC-CEO ₱ 16,174.52
1464203 TG VENTURES GTLMH 500 PCS. CARTOLINA ₱ 126,753.60
12/24/2018 ETC. 4TH QUARTER
1464204 TG VENTURES GTLMH 10 PCS. ₱ 110,486.40
12/24/2018 ANTIBACTERIAL SOAP ETC
4TH QUARTER
1464390 TG VENTURES 10 SACKS RICE-RICE ₱ 24,000.00
ASSISTANCE TO INDIGENT
12/28/2018
FAMILIES MANDULOG NOV 26,
2018

324
 1464391 TG VENTURES 22 SACKS RICE FOR INDIGENTS ₱ 52,800.00
12/28/2018 FAMILIES MAY 15, 2018
1464897 TG VENTURES 1 UNIT MOTORCYCLE HONDA- ₱ 96,000.00
12/31/2018
CEO
1464898 12/31/2018 TG VENTURES 25 PCS MASK ETC-SP ₱ 129,600.00
1464941 TG VENTURES 32 SACKS RICE CMO-SAN ₱ 76,800.00
12/31/2018 ROQUE& KIWALAN DEC 14,
2018
1464960 12/31/2018 TG VENTURES 10 PAIRS GLOVES ETC-CMO ₱ 26,723.52
1465016 12/31/2018 TG VENTURES 36 SACKS RICE-CMO ₱ 86,400.00
1465091 12/31/2018 TG VENTURES 350 PCS HAM SP ₱ 129,696.00
1465093 12/31/2018 TG VENTURES 60 SACKS RICE SP ₱ 190,080.00
1465108 TG VENTURES 35 SACKS RICE-CMO INDIGENT ₱ 84,000.00
12/31/2018 FAMILIES OCT 2018
1465134 TG VENTURES 200 CANS CORNED BEEF ETC- ₱ 66,528.00
12/31/2018
CMO
Total ₱ 8,422,764.00
CAFE ALBENA AND
1362980 03/22/2018 GENERAL COST OF 2 PCS. TARPAULIN ₱ 3,750.00
MERCHANDISE
CAFE ALBENA AND
1362788 03/15/2018 GENERAL COST OF 200 OCS. T-SHIRT ₱ 46,875.00
MERCHANDISE
CAFE ALBENA AND
1362982 03/22/2018 GENERAL COST OF 30 M GENNA EARTH ₱ 1,419.65
MERCHANDISE
CAFE ALBENA AND
53798987 01/31/2018 GENERAL COST OF SUPPLIES ₱ 38,614.28
MERCHANDISE
CAFE ALBENA AND
COST OF SUPPLIES
1362912 03/19/2018 GENERAL ₱ 936.96
REQUESTED AT THE CMO
MERCHANDISE
CAFE ALBENA AND PAYMENT FOR THE COST OF
GENERAL SNACKS FOR THE
1414362 09/05/2018 ₱ 7,031.25
MERCHANDISE PARTICIPANTS OF THE NCAA
& NGO ART EXHIBIT
CAFE ALBENA AND
PAYMENT FOR THE COST TO
1413646 08/01/2018 GENERAL ₱ 41,918.26
PROVIDE SUPPLIES/GOODS
MERCHANDISE
CAFE ALBENA AND
PAYMENT OF 5 PCS. UNIFORMS
1411762 05/11/2018 GENERAL ₱ 63,860.26
& ETC.
MERCHANDISE
CAFE ALBENA AND
PAYMENT OF MEAL USED FOR
1413056 07/03/2018 GENERAL ₱ 23,437.50
ABC ACTIVITIES
MERCHANDISE
CAFE ALBENA AND
PAYMENT OF MEALS USED
1413059 07/03/2018 GENERAL ₱ 23,437.50
FOR ABC
MERCHANDISE
CAFE ALBENA AND
1412892 06/27/2018 GENERAL PAYMENT OF MEALS ₱ 30,000.00
MERCHANDISE
CAFE ALBENA AND
PAYMENT OF MEALS USED BY
1412887 06/27/2018 GENERAL ₱ 56,250.00
ABC
MERCHANDISE
CAFE ALBENA AND
COST OF MATERIALS AND
1362263 02/23/2018 GENERAL ₱ 9,890.18
SUPPLIES
MERCHANDISE
CAFE ALBENA AND
1362264 02/23/2018 GENERAL COST OF MEALS ₱ 1,406.25
MERCHANDISE
CAFE ALBENA AND
1362455 03/01/2018 GENERAL COST OF MEALS AND SNACKS ₱ 3,562.50
MERCHANDISE
CAFE ALBENA AND
1362454 03/01/2018 GENERAL COST OF MEALS AND SNACKS ₱ 70,312.50
MERCHANDISE

325
 CAFE ALBENA AND
1362262 02/23/2018 GENERAL COST OF MEALS AND SNACKS ₱ 14,062.50
MERCHANDISE
CAFE ALBENA AND
1362600 03/08/2018 GENERAL COST OF SNACKS ₱ 4,687.50
MERCHANDISE
CAFE ALBENA AND
1362265 02/23/2018 GENERAL COST OF SNACKS ₱ 2,812.50
MERCHANDISE
CAFE ALBENA AND
1362448 03/01/2018 GENERAL COST OF SUPPLIES ₱ 22,500.00
MERCHANDISE
CAFE ALBENA AND
COST OF SUPPLIES , MEALS
1362450 03/01/2018 GENERAL ₱ 18,750.00
AND SNACKS
MERCHANDISE
CAFE ALBENA AND COST OF SUPPLIES,
1362451 03/01/2018 GENERAL MATERIALS AND OTHER ₱ 13,125.00
MERCHANDISE INCIDENTAL EXPENSES
CAFE ALBENA AND
PAYMENT FOR PACKED
1362091 02/20/2018 GENERAL ₱ 4,218.75
MEALS
MERCHANDISE
CAFE ALBENA AND
PAYMENT FOR PACKED
1362092 02/20/2018 GENERAL ₱ 7,382.81
SNACKS
MERCHANDISE
CAFE ALBENA AND
PAYMENT OF MEALS AND
1362093 02/20/2018 GENERAL ₱ 5,090.63
SNACKS
MERCHANDISE
CAFE ALBENA AND
1362449 03/01/2018 GENERAL PAYMENT OF SNACKS ₱ 3,473.44
MERCHANDISE
CAFE ALBENA AND
1362261 02/23/2018 GENERAL PAYMENT OF SNACKS ₱ 1,406.25
MERCHANDISE
CAFE ALBENA AND
PAYMENT OF TOKEN FOR
1362094 02/20/2018 GENERAL ₱ 75,714.28
CAD-TOURISM
MERCHANDISE
CAFE ALBENA AND
1363067 03/23/2018 GENERAL COST OF 5000 NOODLES ETC. ₱ 104,107.15
MERCHANDISE
CAFE ALBENA AND
1413916 08/13/2018 GENERAL COST OF MEALS ₱ 164,062.50
MERCHANDISE
CAFE ALBENA AND
1413898 08/10/2018 GENERAL COST OF MEALS ₱ 72,187.50
MERCHANDISE
CAFE ALBENA AND
1412212 06/01/2018 GENERAL COST OF MEALS ₱ 23,437.50
MERCHANDISE
CAFE ALBENA AND
1412098 05/25/2018 GENERAL COST OF MEALS ₱ 7,125.00
MERCHANDISE
CAFE ALBENA AND
1411455 05/03/2018 GENERAL COST OF MEALS ₱ 35,859.37
MERCHANDISE
CAFE ALBENA AND
1413851 08/08/2018 GENERAL COST OF MEALS & SNACKS ₱ 75,468.75
MERCHANDISE
CAFE ALBENA AND
1412173 05/28/2018 GENERAL COST OF MEALS & SNACKS ₱ 83,125.00
MERCHANDISE
CAFE ALBENA AND
1413354 07/16/2018 GENERAL COST OF OIL ETC. ₱ 10,390.17
MERCHANDISE
CAFE ALBENA AND
1414000 08/17/2018 GENERAL COST OF SNACKS ₱ 5,625.00
MERCHANDISE
CAFE ALBENA AND
1411806 05/15/2018 GENERAL COST OF SNACKS ₱ 2,812.50
MERCHANDISE

326
 CAFE ALBENA AND
1411483 05/03/2018 GENERAL COST OF SUPPLIES ₱ 7,809.37
MERCHANDISE
CAFE ALBENA AND
1411482 05/03/2018 GENERAL COST OF SUPPLIES ₱ 9,375.00
MERCHANDISE
CAFE ALBENA AND
1413858 08/09/2018 GENERAL PAYMENT OF MEALS ₱ 21,093.75
MERCHANDISE
CAFE ALBENA AND
1413676 08/02/2018 GENERAL PAYMENT OF MEALS ₱ 23,437.50
MERCHANDISE
CAFE ALBENA AND
1413180 07/09/2018 GENERAL PAYMENT OF SNACKS ₱ 2,812.50
MERCHANDISE
CAFE ALBENA AND
1414361 09/05/2018 GENERAL COST OF MEALS ₱ 17,578.13
MERCHANDISE
CAFE ALBENA AND
1362981 03/22/2018 GENERAL COST OF MEALS ₱ 2,109.37
MERCHANDISE
1464180 CAFE ALBENA AND VALIDATION AND SELECTION ₱ 73,150.00
12/21/2018 GENERAL PROCESS FOR IPMR
MERCHANDISE
1415688 CAFE ALBENA AND MEALS-ABC MONTHLY ₱ 37,050.00
11/07/2018 GENERAL MEETING APRIL 26, 2018
MERCHANDISE
1463209 CAFE ALBENA AND MEALS-ABC ACTIVITIES APRIL ₱ 33,250.00
11/12/2018 GENERAL 19, 2018
MERCHANDISE
1414583 CAFE ALBENA AND 1 SET COMPUTER HP ₱ 72,401.78
09/17/2018 GENERAL PAVILLION ETC-SP 18-023
MERCHANDISE
1415007 CAFE ALBENA AND MEALS-EMPOWRMENT ₱ 28,125.00
10/09/2018 GENERAL CAPABILITY BLDG SEM APR
MERCHANDISE 10-12 2018
1415338 CAFE ALBENA AND MEALS-DURING ABC MEETING ₱ 33,250.00
10/23/2018 GENERAL MAY 23, 2018
MERCHANDISE
1415642 CAFE ALBENA AND 25 SACKS RICE-ABC ₱ 60,000.00
11/05/2018 GENERAL ACTIVITIES MAR 15, 2018
MERCHANDISE
1464627 CAFE ALBENA AND MEALS-ILIGANBAE RAWATUN ₱ 9,500.00
12/31/2018 GENERAL SEPT 27, 2018
MERCHANDISE
1414621 CAFE ALBENA AND 5 KLS MONGO BEANS ETC- ₱ 22,218.75
GENERAL ADVOCACY ON
09/19/2018
MERCHANDISE MALARIAL/FILARIASIS DIFF
BRGYS
1414675 CAFE ALBENA AND MEALS-GEN ASSY ILIGAN BAE ₱ 3,750.00
09/21/2018 GENERAL RAWATUN ORG MAR 3 2018
MERCHANDISE
1415210 CAFE ALBENA AND MEALS-LIVELIHOOD ₱ 73,150.00
10/18/2018 GENERAL TRAINING MAY 22-23, 2018
MERCHANDISE
1465103 CAFE ALBENA AND MEALS-GEN MEETING MUSLIM ₱ 14,250.00
12/31/2018 GENERAL YOUTH STUDENTS OCT 19,
MERCHANDISE 2018
1414837 CAFE ALBENA AND MEALS-WOMENS DAY CSWD ₱ 24,609.37
10/01/2018 GENERAL
MERCHANDISE
1463211 CAFE ALBENA AND MEALS-ABC ACTIVITIES MAY ₱ 38,000.00
11/12/2018 GENERAL 25, 2018
MERCHANDISE
1415171 CAFE ALBENA AND MEALS-DURING MEETING ₱ 5,700.00
10/16/2018 GENERAL WITH TESDA, NCIP MAY 23,
MERCHANDISE 2018

327
1415172 CAFE ALBENA AND MEALS-TRIBAL COUNCIL ₱ 19,000.00
10/16/2018 GENERAL MEETING MAY 15, 2018
MERCHANDISE
1463168 CAFE ALBENA AND 2 DOZ SARDINES ETC-CHO ₱ 9,816.96
11/08/2018 GENERAL
MERCHANDISE
1463371 CAFE ALBENA AND MEALS-CHBM CMO ₱ 2,850.00
11/21/2018 GENERAL MEETINGJUN 20 2018
MERCHANDISE
1463747 CAFE ALBENA AND SNACKS 1ST PUBLIC HEARING ₱ 7,125.00
12/04/2018 GENERAL PROPOSED P1000 ADDL
MERCHANDISE ALOWANCE TO SK OFFICIALS
1463866 CAFE ALBENA AND 20 CASES COFFEE FOR ₱ 35,520.00
12/07/2018 GENERAL INIDIGENOUS PEOPLES
MERCHANDISE
1463867 CAFE ALBENA AND MEALS-WOMENS FORUM JULY ₱ 13,300.00
12/07/2018 GENERAL 27, 2018
MERCHANDISE
1463868 CAFE ALBENA AND MEALS-SEMINAR ON YOUTH ₱ 7,125.00
12/07/2018 GENERAL DEVT AUG 5, 2018
MERCHANDISE
1464040 CAFE ALBENA AND MEALS-LINGGO NG ₱ 124,687.50
12/17/2018 GENERAL KABATAAN AUG 25, 2018
MERCHANDISE
1464460 CAFE ALBENA AND MEALS-ENHANCEMENT ₱ 101,887.50
GENERAL TRAINING OF TRADITIONAL
12/31/2018 MERCHANDISE ENFORCMENTBODY/BAGANI
OCT 122-13, 2018

1465058 CAFE ALBENA AND SP 40 SACKS RICE FOR THE ₱ 211,608.00

12/31/2018 GENERAL MONTH OF DECEMBER 2018
MERCHANDISE
1465060 CAFE ALBENA AND CMO YEAR END GA MEETING ₱ 144,000.00
12/31/2018 GENERAL DEC. 19, 2018
MERCHANDISE
1465090 CAFE ALBENA AND 44 POLO SHIRTS SP ₱ 33,792.00
12/31/2018 GENERAL
MERCHANDISE
1464201 CAFE ALBENA AND VALIDATION AND SELECTION ₱ 73,150.00
12/24/2018 GENERAL PROCESS FOR IPMR
MERCHANDISE
1465104 CAFE ALBENA AND MEALS-ENHANCEMNT ₱ 161,595.00
GENERAL TRAINING MANGUNGUYAMU
12/31/2018
MERCHANDISE TRADITNAL MIDWIFE DEC 3-5
2018
1464459 CAFE ALBENA AND SEWINGOF CURTAINS 13 ₱ 4,750.00
12/31/2018 GENERAL PANELS-CMO HRO
MERCHANDISE
1464581 CAFE ALBENA AND MEALS-DYANDI FESTIVCAL ₱ 33,250.00
12/31/2018 GENERAL FRIENDDSHIP GAME SEPT 15-
MERCHANDISE 16 2018
1464628 CAFE ALBENA AND MEALS-CSWD ₱ 42,750.00
12/31/2018 GENERAL
MERCHANDISE
1465030 CAFE ALBENA AND CMO HRO 1 ASSY. STEERING ₱ 14,400.00
12/31/2018 GENERAL PUMP
MERCHANDISE
1465105 CAFE ALBENA AND TRIBAL ATTIRE FOR 7 ₱ 168,000.00
12/31/2018 GENERAL COMMUNITIES
MERCHANDISE
1463210 CAFE ALBENA AND MEALS-ABC ACTIBVITIES ₱ 11,400.00
11/12/2018 GENERAL JUNE 25, 2018
MERCHANDISE
1464243 CAFE ALBENA AND MEDALS-STRAT PLANNING OF ₱ 28,500.00
12/26/2018 GENERAL ILIGAN CITY IMAMS LEAGUE
MERCHANDISE JUNE 30, 2018
1465096 CAFE ALBENA AND MEALS PWD VOLLEYBALL ₱ 142,500.00
12/31/2018 GENERAL TOURNAMNT SEPT 19-21 2018
MERCHANDISE

328
 1463658 CAFE ALBENA AND MEALS-COMMITTEE MEETING ₱ 38,000.00
12/04/2018 GENERAL W/ PALA-O VENDORS FEB 22,
MERCHANDISE 2018
1464231 CAFE ALBENA AND MEALS- DURING CSC PRIME ₱ 12,350.00
12/26/2018 GENERAL HRM AUG 24, 2018
MERCHANDISE
1464264 CAFE ALBENA AND CASSO DURING CLEAN UP ₱ 20,349.00
12/26/2018 GENERAL AND SEGREGATION OF WASTE
MERCHANDISE DISPOSAL
1464265 CAFE ALBENA AND 6 KLS DRIED FISH ETC-HEALTH ₱ 28,763.52
12/26/2018 GENERAL EDUC PROGRAM AUG 30, 2018
MERCHANDISE ROGONGON
1465120 CAFE ALBENA AND CMO ICCAO MEETING LAST ₱ 25,000.00
12/31/2018 GENERAL AUGST 15, 2018
MERCHANDISE
60825468 CAFE ALBENA AND MEALS-PWD DEC 14 2018 ₱ 332,500.00
12/31/2018 GENERAL
MERCHANDISE
Total ₱ 3,640,716.19
CHELLAI GENERAL
1362751 03/13/2018 COST OF MEALS ₱ 10,546.88
MERCHANDISE
CHELLAI GENERAL
1362749 03/13/2018 COST OF MEALS ₱ 25,312.50
MERCHANDISE
CHELLAI GENERAL
1362748 03/13/2018 COST OF MEALS ₱ 8,203.12
MERCHANDISE
CHELLAI GENERAL PURCHASE OF MATERIALS
1363256 04/03/2018 MERCHANDISE ₱ 22,988.74
USE IN THE FARM TRACTOR
CHELLAI GENERAL
1411506 05/03/2018 COST OF MEALS ₱ 9,375.00
MERCHANDISE
CHELLAI GENERAL
1411381 05/02/2018 COST OF MEALS ₱ 23,437.50
MERCHANDISE
CHELLAI GENERAL COST OF REPAIR OF CSU-
1410880 04/16/2018 ₱ 602.87
MERCHANDISE TRAFFIC OFFICE
CHELLAI GENERAL
1414003 08/17/2018 COST OF SNACKS ₱ 82,031.25
MERCHANDISE
CHELLAI GENERAL
1412214 06/01/2018 COST OF SNACKS ₱ 7,031.25
MERCHANDISE
CHELLAI GENERAL
1411975 05/22/2018 COST OF SNACKS ₱ 7,968.75
MERCHANDISE
CHELLAI GENERAL
1411974 05/22/2018 COST OF SNACKS ₱ 7,734.38
MERCHANDISE
CHELLAI GENERAL
1411634 05/08/2018 COST OF SNACKS ₱ 7,031.25
MERCHANDISE
CHELLAI GENERAL
1411391 05/02/2018 COST OF SNACKS ₱ 8,789.06
MERCHANDISE
CHELLAI GENERAL
1411252 04/24/2018 COST OF SNACKS ₱ 5,625.00
MERCHANDISE
CHELLAI GENERAL COST OF SUPPLIES AND
1413913 08/13/2018 ₱ 30,468.75
MERCHANDISE MATERIALS
CHELLAI GENERAL PAYMENT FOR THE COST OF
1410904 04/17/2018 MERCHANDISE ₱ 63,118.50
MEALS & SNACKS
CHELLAI GENERAL PAYMENT OF MEALS &
1411347 04/25/2018 ₱ 46,875.00
MERCHANDISE SNACKS
CHELLAI GENERAL PAYMENT OF MEALS &
1411344 04/25/2018 ₱ 46,875.00
MERCHANDISE SNACKS
CHELLAI GENERAL
1412206 06/01/2018 PAYMENT OF SUPPLIES ₱ 14,716.96
MERCHANDISE
CHELLAI GENERAL COST OF MEALS AND SNACKS,
1362460 03/01/2018 ₱ 75,937.50
MERCHANDISE MATERIALS
CHELLAI GENERAL COST OF MEALS DURING THE
1362149 02/22/2018 MERCHANDISE DEMOLITION AT CENTRAL ₱ 13,007.81
MARKET
CHELLAI GENERAL
1362112 02/21/2018 COST OF PACK LUNCH ₱ 20,625.00
MERCHANDISE
CHELLAI GENERAL
1362343 02/27/2018 COST OF SNACKS ₱ 10,546.88
MERCHANDISE

329
 CHELLAI GENERAL
1362341 02/27/2018 COST OF SNACKS ₱ 2,789.06
MERCHANDISE
CHELLAI GENERAL COST OF SNACKS DURING
1362284 02/23/2018 MERCHANDISE ₱ 4,687.50
PUBLIC HEARING
CHELLAI GENERAL PAYMENT FOR SNACKS
1362148 02/22/2018 MERCHANDISE DURING THE COMMITTEE ₱ 3,421.87
MEETING
CHELLAI GENERAL PAYMENT FOR THE COST OF
1413643 08/01/2018 MERCHANDISE ₱ 23,437.50
MEALS & SNACKS
CHELLAI GENERAL PAYMENT OF MATERIALS FOR
1411255 04/24/2018 MERCHANDISE REPAINTING OF CENTER ROAD ₱ 29,709.34
RAILINGS
56966021 CHELLAI GENERAL MEALS-NATIONAL DISABILITY ₱ 351,562.50
11/14/2018 MERCHANDISE WEEK JULY 23, 2018
60825507 CHELLAI GENERAL SP 150 SACKS RICE FOR THE ₱ 354,910.72
12/31/2018 MERCHANDISE MONTH OF APRIL 2018
1414553 CHELLAI GENERAL SNACKS DURING CFARMC ₱ 5,625.00
09/14/2018 MERCHANDISE MEETING-HUDYAKA SA
DAGAT AUG 30 2018
1414690 CHELLAI GENERAL 2 BXS MAJOR D ₱ 24,417.85
09/24/2018
MERCHANDISE DISSINFECTANT ETC-CAG
1414725 CHELLAI GENERAL SUPPLIES 1ST QTR 2018 ₱ 9,201.65
09/24/2018
MERCHANDISE
1414726 CHELLAI GENERAL SNACKS DURING VILLAVERDE ₱ 7,968.75
09/24/2018 MERCHANDISE TRISICAD MEETING OCT 23
2017
1414727 CHELLAI GENERAL SNACKS DURING PUBLIC ₱ 2,789.06
09/24/2018 MERCHANDISE HEARING-GOVT ASSETS/PROP
NOV 9 2017
1414728 CHELLAI GENERAL MEALS-COMM ₱ 8,203.12
09/24/2018 MERCHANDISE TRNSPO/TRAFFIC MEETING
NOV 29 2017
1414729 CHELLAI GENERAL MEALS-MEETING ON COMM ₱ 8,203.12
09/24/2018 MERCHANDISE TRANSPO/TRAFFIC MGT
1415213 CHELLAI GENERAL 1 SET SALA SET-ETC SP ₱ 48,125.89
10/18/2018
MERCHANDISE PLANDO
1415435 CHELLAI GENERAL MEALS-DURING COMMITTEE ₱ 4,424.55
10/25/2018 MERCHANDISE MEETING TRANSPO OCT 23,
2017
1415571 CHELLAI GENERAL MEALS-DURINGDEMOLITION ₱ 25,080.35
11/05/2018 MERCHANDISE OF ILLEGAL VENDORS JUN 13,
2017
1415572 CHELLAI GENERAL MEALS- DURING COMM ₱ 2,390.62
11/05/2018 MERCHANDISE HEARING BY COUN PLANDO
MAR 27, 2018
1415573 CHELLAI GENERAL MEALS-COMMITTEEHEARING ₱ 3,187.50
11/05/2018 MERCHANDISE BY COUN PLANDO MAR 2, 2018
1415574 CHELLAI GENERAL MEALS- DURING COMMITTEE ₱ 9,843.75
11/05/2018 MERCHANDISE HEARING BY COUN PLANDO
FEB 20, 2018
1415575 CHELLAI GENERAL MEALS-DURING CMO ₱ 2,742.19
11/05/2018 MERCHANDISE BLOODLETTING ACT FEB 20,
2018
1415639 CHELLAI GENERAL MEALS/SNACKS-DURING ₱ 3,187.50
11/05/2018 MERCHANDISE COMMITTEE HEARING MAR 9,
2018
1415660 CHELLAI GENERAL 2 SETS AGRICULTURAL ₱ 12,303.57
11/06/2018
MERCHANDISE SPRAYER-CAG
1415667 CHELLAI GENERAL 200 PCS MEDALS ETC-SP COUN ₱ 8,517.85
11/06/2018
MERCHANDISE PLANDO
1415682 CHELLAI GENERAL MEETING ON ₱ 6,773.44
11/07/2018 MERCHANDISE TRANSPORTATION & TRAFFIC
MANAGEMENT
1415689 CHELLAI GENERAL MEALS-COMMITTEE HEARING ₱ 8,517.85
11/07/2018 MERCHANDISE ON TAXI OPERATIONS SEPT 6,
2017

330
1415690 CHELLAI GENERAL MEALS--PUBLIC HEARINNG ₱ 4,826.78
11/07/2018 MERCHANDISE FISH VENDOR OCT 25 2017
1463183 CHELLAI GENERAL MEALS-DURING ₱ 16,875.00
11/12/2018 MERCHANDISE CONTRACTUALIZATION
FORUM MAR 14, 2018
1463187 CHELLAI GENERAL MEALS-BAFC DISTRICT ₱ 8,367.18
11/12/2018 MERCHANDISE MEETING AUG 21, 2017
1463188 CHELLAI GENERAL 1 UNIT WATER DISPENSER-SP ₱ 9,275.00
11/12/2018
MERCHANDISE PLANDO
1463189 CHELLAI GENERAL MEALS-COMMITTEE HEARING ₱ 3,984.38
11/12/2018 MERCHANDISE ACMAC FISHERFOLKS NOV 10,
2017
1463242 CHELLAI GENERAL 3 PACKS COFFEE ETC- SP ₱ 3,033.30
11/14/2018
MERCHANDISE CAPITAN
1463630 CHELLAI GENERAL SP_24 PCS CORRUGATED ₱ 51,754.50
12/03/2018 MERCHANDISE GALVANIZED IRON # 10 ETC.
1463631 CHELLAI GENERAL 1 ROLL #16 WIRE FLAT CORD ₱ 9,696.16
12/03/2018 MERCHANDISE ETC-FOR USE OF FARM
TRACTOR CAG
1463632 CHELLAI GENERAL SP_4 PCS SANTA CLARA PLY ₱ 23,116.52
12/03/2018
MERCHANDISE WOOD ETC
1463633 CHELLAI GENERAL SP_6 BUNDLE 1X4 GOOD ₱ 9,937.50
12/03/2018
MERCHANDISE LUMBER
1463634 CHELLAI GENERAL SP_SNACKS (FEB. 26, 2018) ₱ 4,781.25
12/03/2018
MERCHANDISE
1463757 CHELLAI GENERAL MEALS-HUCAFC REG MEETING ₱ 24,609.37
12/05/2018 MERCHANDISE JUNE 6, 2018
1463872 CHELLAI GENERAL T-SHIRT FOR AFC DAY ₱ 20,442.85
12/07/2018
MERCHANDISE CELEBRATION
1463954 CHELLAI GENERAL 5 SACKS GROWER CRUMBLE ₱ 82,197.32
12/12/2018 MERCHANDISE ETC-SP COM ON AGRI
1464067 CHELLAI GENERAL MEALS-HUDYAKA SA DAGAT ₱ 11,830.35
12/18/2018 MERCHANDISE SEPT 23, 2018
1464068 CHELLAI GENERAL MEALS-DRIVERS ACADEMY ₱ 25,781.25
12/18/2018 MERCHANDISE TRAINING MAR 10, 2018
1464179 CHELLAI GENERAL 2 SACKS BROILER STARTER ₱ 28,253.26
12/21/2018
MERCHANDISE CRUMBLE ETC
1464181 CHELLAI GENERAL MEALS-COMMITTEE HEARING ₱ 8,044.65
12/24/2018 MERCHANDISE ON TRANSPO NOV 23, 2017
1464182 CHELLAI GENERAL 40 METERS ETC-CAG ₱ 10,689.91
12/24/2018
MERCHANDISE
1464202 CHELLAI GENERAL 4 BUNDLES BAMBOO STICK 8" ₱ 17,210.81
12/24/2018 MERCHANDISE ETC-COM ON AGRI
1464445 CHELLAI GENERAL 12 BUNDLES STICK ETC-SP ₱ 29,032.65
12/29/2018
MERCHANDISE CAPITAN
1464449 CHELLAI GENERAL SP 10 GALS PAINT ETC. FOR ₱ 23,471.43
12/29/2018 MERCHANDISE COMMITTEE SERVICES ERIC
CAPITAN
1464483 CHELLAI GENERAL 10 GALS GLOSS LATEX ETC-SP ₱ 24,446.24
12/31/2018
MERCHANDISE
1464577 CHELLAI GENERAL MEALS-P[ASTORAL ₱ 42,187.50
12/31/2018 MERCHANDISE FORMATION PAROLEES OCT
13, 2018
1464675 CHELLAI GENERAL 3 BXS LIPTON TEA ETC ₱ 24,313.76
12/31/2018
MERCHANDISE
Total ₱ 2,039,029.97
GEONMOR PRINTING
COST OF 50 BAGS PREMIUM
1363064 03/23/2018 AND GENERAL ₱ 171,677.41
CEMENT
MERCHANDISE
GEONMOR PRINTING
COST OF FAAS HARD COVER
1410869 04/16/2018 AND GENERAL ₱ 39,843.75
YELLO ETC.
MERCHANDISE
GEONMOR PRINTING
1411073 04/19/2018 AND GENERAL COST OF LABOR & MATERIALS ₱ 89,062.50
MERCHANDISE

331
 GEONMOR PRINTING
1410763 04/10/2018 AND GENERAL COST OF LABOR & MATERIALS ₱ 40,223.22
MERCHANDISE
GEONMOR PRINTING
COST OF LABOR AND
1362447 03/01/2018 AND GENERAL ₱ 49,218.75
MATERIALS
MERCHANDISE
GEONMOR PRINTING
1362096 02/20/2018 AND GENERAL COST OF STEEL CABINET, ETC. ₱ 126,897.15
MERCHANDISE
GEONMOR PRINTING
1410959 04/18/2018 AND GENERAL COST OF SUPPLIES ₱ 7,879.04
MERCHANDISE
GEONMOR PRINTING PAYMENT FOR THE COST OF
1412027 05/23/2018 AND GENERAL REPRODUCTION AND BLUE ₱ 37,500.00
MERCHANDISE PRINTING OF VARIOUS MAPS
GEONMOR PRINTING
PAYMENT FOR THE COST OF
1413653 08/01/2018 AND GENERAL ₱ 28,087.50
REPRODUCTION SERVICES
MERCHANDISE
GEONMOR PRINTING
PAYMENT FOR THE COST OF
1413653 08/01/2018 AND GENERAL ₱ 28,087.50
REPRODUCTION SERVICES
MERCHANDISE
GEONMOR PRINTING PAYMENT FOR THE COST TO
1412142 05/28/2018 AND GENERAL PROVIDE LABOR & ₱ 9,464.28
MERCHANDISE MATERIALS
GEONMOR PRINTING
PAYMENT OF LABOR &
1410868 04/16/2018 AND GENERAL ₱ 46,875.00
MATERIALS
MERCHANDISE
GEONMOR PRINTING
1412347 06/06/2018 AND GENERAL COST OF 1,000 PCS. BOOKLETS ₱ 123,035.72
MERCHANDISE
GEONMOR PRINTING
1412629 06/14/2018 AND GENERAL COST OF LABOR & MATERIALS ₱ 23,660.72
MERCHANDISE
GEONMOR PRINTING
1412339 06/06/2018 AND GENERAL COST OF VARIOUS FORMS ₱ 94,642.85
MERCHANDISE
GEONMOR PRINTING
PAYMENT FOR THE COST OF 1
1412675 06/19/2018 AND GENERAL ₱ 6,140.63
PC. TARPAULIN & ETC.
MERCHANDISE
1463570 GEONMOR PRINTING CPDO PLASTIC TABLE SIGNS/ ₱ 14,062.50
12/03/2018 AND GENERAL MARKER
MERCHANDISE
1414581 GEONMOR PRINTING COST OF PRINTING 1500 ₱ 196,875.00
09/17/2018 AND GENERAL STUBS-CMO
MERCHANDISE
1414849 GEONMOR PRINTING COST OF 6 PADS ₱ 2,271.43
10/01/2018 AND GENERAL CERTIFICATEOF OCCUPANCY
MERCHANDISE
1414889 GEONMOR PRINTING COST OF 6 PADS OCCUPANCY ₱ 2,271.43
10/02/2018 AND GENERAL FORM ETC.
MERCHANDISE
1415612 GEONMOR PRINTING 50 PCS FAAS COVER-YELLOW ₱ 60,750.00
11/05/2018 AND GENERAL ETC-CASSO
MERCHANDISE
1463139 GEONMOR PRINTING 1 UNIT PORTABLE HARD ₱ 30,049.11
11/08/2018 AND GENERAL DRIVE 1TB ETC-CGSO
MERCHANDISE
1463215 GEONMOR PRINTING 50 PCS. FAAS COVER-YELLOW ₱ 19,593.75
11/14/2018 AND GENERAL ETC.- CASSO
MERCHANDISE
1464466 GEONMOR PRINTING 2000 BOOKLETS-CMO OSCA ₱ 123,035.72
12/31/2018 AND GENERAL
MERCHANDISE
1464480 GEONMOR PRINTING CMO OSCA 4,000 COPIES ₱ 121,875.00
12/31/2018 AND GENERAL BOOKLET
MERCHANDISE

332
 1463214 GEONMOR PRINTING 1 UNIT PORTABLE HARDD ₱ 71,857.59
11/14/2018 AND GENERAL DRIVE 1 TB ETC-CGSO
MERCHANDISE
1464481 GEONMOR PRINTING CPDO CBMS PHOTOCOPY ₱ 19,254.37
12/31/2018 AND GENERAL
MERCHANDISE
1464596 GEONMOR PRINTING 6 PCS CHAIRS ETC ₱ 64,218.75
12/31/2018 AND GENERAL
MERCHANDISE
1463169 GEONMOR PRINTING 4 UNITS STEEL CABINET ETC- ₱ 103,908.39
11/08/2018 AND GENERAL CGSO
MERCHANDISE
1463196 GEONMOR PRINTING 1 UNIT BINDING MACHINE ETC ₱ 64,830.35
11/12/2018 AND GENERAL -GSO
MERCHANDISE
Total ₱ 1,817,149.41
PEPSTAR FROZEN
1363226 04/03/2018 PRODUCTS & GENERAL COST OF 1 BOX CW NAILS ₱ 45,315.00
MDSE.
PEPSTAR FROZEN
COST OF 100 PCS. BANANA
1362181 02/22/2018 PRODUCTS & GENERAL ₱ 1,462.24
BIG, CARDAVA, ETC.
MDSE.
PEPSTAR FROZEN
COST OF 100 PCS. STYRO PACK
1362585 03/08/2018 PRODUCTS & GENERAL ₱ 18,059.51
LUNCH3 DIV., ETC.
MDSE.
PEPSTAR FROZEN
COST OF 14.2 KLS. DRUMSTICK
1362180 02/22/2018 PRODUCTS & GENERAL ₱ 20,814.40
3 CUTTING, ETC.
MDSE.
PEPSTAR FROZEN
1362198 02/23/2018 PRODUCTS & GENERAL COST OF 2.6 KLS. DRUMSTICK ₱ 3,629.65
MDSE.
PEPSTAR FROZEN
1410778 04/10/2018 PRODUCTS & GENERAL COST OF 25 BOTS SD ETC. ₱ 1,419.65
MDSE.
PEPSTAR FROZEN
53798993 02/02/2018 PRODUCTS & GENERAL COST OF 5 CASE SARDINES ₱ 47,316.15
MDSE.
PEPSTAR FROZEN
COST OF CRISPY FRY GREEN
1411499 05/03/2018 PRODUCTS & GENERAL ₱ 13,342.10
ETC.
MDSE.
PEPSTAR FROZEN
1410855 04/16/2018 PRODUCTS & GENERAL COST OF LABOR & MATERIALS ₱ 4,556.25
MDSE.
PEPSTAR FROZEN
1411498 05/03/2018 PRODUCTS & GENERAL COST OF MEALS ₱ 2,701.86
MDSE.
PEPSTAR FROZEN
1412464 06/08/2018 PRODUCTS & GENERAL COST OF SUPPLIES ₱ 6,562.50
MDSE.
PEPSTAR FROZEN
1411958 05/22/2018 PRODUCTS & GENERAL COST OF SUPPLIES ₱ 68,090.11
MDSE.
PEPSTAR FROZEN
1411063 04/19/2018 PRODUCTS & GENERAL COST OF SUPPLIES ₱ 2,271.43
MDSE.
PEPSTAR FROZEN
1362989 03/23/2018 PRODUCTS & GENERAL COST OF SUPPLIES ₱ 99,626.74
MDSE.
PEPSTAR FROZEN
1362988 03/23/2018 PRODUCTS & GENERAL COST OF SUPPLIES ₱ 15,142.85
MDSE.
PEPSTAR FROZEN
1362834 03/15/2018 PRODUCTS & GENERAL COST OF SUPPLIES ₱ 1,164.76
MDSE.
PEPSTAR FROZEN
1362833 03/15/2018 PRODUCTS & GENERAL COST OF SUPPLIES ₱ 2,652.85
MDSE.

333
 PEPSTAR FROZEN
1362816 03/15/2018 PRODUCTS & GENERAL COST OF SUPPLIES ₱ 1,475.75
MDSE.
PEPSTAR FROZEN
COST OF SUPPLIES 10 KLS.
1362592 03/08/2018 PRODUCTS & GENERAL ₱ 41,011.59
DRUMSTICK
MDSE.
PEPSTAR FROZEN
COST OF SUPPLIES 10 KLS.
1362586 03/08/2018 PRODUCTS & GENERAL ₱ 10,900.87
DRUMSTICK
MDSE.
PEPSTAR FROZEN COST OF SUPPLIES 10 KLS.
1362583 03/08/2018 PRODUCTS & GENERAL MEAT BEEF FOR BEEF STEAK, ₱ 13,499.24
MDSE. ETC.
PEPSTAR FROZEN
COST OF SUPPLIES 10.5 KLS.
1362584 03/08/2018 PRODUCTS & GENERAL ₱ 10,587.88
DRUMSTICK, ETC.
MDSE.
PEPSTAR FROZEN
COST OF SUPPLIES 10KLS.,
1362580 03/08/2018 PRODUCTS & GENERAL ₱ 12,331.67
ETC.
MDSE.
PEPSTAR FROZEN
COST OF SUPPLIES 16.5 KLS.
1362587 03/08/2018 PRODUCTS & GENERAL ₱ 13,638.61
DRUMSTICK, ETC.
MDSE.
PEPSTAR FROZEN
COST OF SUPPLIES 250 PCS.
1362801 03/15/2018 PRODUCTS & GENERAL ₱ 2,228.18
ETC.
MDSE.
PEPSTAR FROZEN
COST OF SUPPLIES 3 KLS PILIT,
1362579 03/08/2018 PRODUCTS & GENERAL ₱ 2,185.30
ETC.
MDSE.
PEPSTAR FROZEN
COST OF SUPPLIES 30 PCS.
1362577 03/08/2018 PRODUCTS & GENERAL ₱ 5,952.23
STYRO PACK LUNCH, ETC.
MDSE.
PEPSTAR FROZEN
COST OF SUPPLIES 36
1362581 03/08/2018 PRODUCTS & GENERAL ₱ 23,230.13
KLS.DRUMSTICK, ETC.
MDSE.
PEPSTAR FROZEN
COST OF SUPPLIES 44 PCS.
1362576 03/08/2018 PRODUCTS & GENERAL ₱ 11,147.10
STYRO PACK LUNCH, ETC.
MDSE.
PEPSTAR FROZEN
1362575 03/08/2018 PRODUCTS & GENERAL COST OF SUPPLIES 5 KLS., ETC. ₱ 5,993.13
MDSE.
PEPSTAR FROZEN
COST OF SUPPLIES 8 KLS.
1362578 03/08/2018 PRODUCTS & GENERAL ₱ 11,036.69
PILIT, ETC.
MDSE.
PEPSTAR FROZEN
PAYMENT FOR THE COST OF
1414286 09/03/2018 PRODUCTS & GENERAL ₱ 4,317.80
SUPPLIES 4 KLS. PILIT & ETC.
MDSE.
PEPSTAR FROZEN PAYMENT FOR THE COST OF
53799068 05/04/2018 PRODUCTS & GENERAL SUPPLIES 7 CASE SARDINES & ₱ 58,461.00
MDSE. ETC.
PEPSTAR FROZEN
1362802 03/15/2018 PRODUCTS & GENERAL COST OF 1 KL. PILIT ₱ 1,802.93
MDSE.
PEPSTAR FROZEN
COST OF 10 KLS. BARELES,
1410782 04/10/2018 PRODUCTS & GENERAL ₱ 10,398.59
ETC.
MDSE.
PEPSTAR FROZEN
1363160 04/02/2018 PRODUCTS & GENERAL COST OF 10 KLS. PILIT ₱ 11,663.96
MDSE.
PEPSTAR FROZEN
1363161 04/02/2018 PRODUCTS & GENERAL COST OF 3 KLS. PILIT ETC. ₱ 1,764.89
MDSE.
PEPSTAR FROZEN
1410764 04/10/2018 PRODUCTS & GENERAL COST OF 4 GAL. PAINT ₱ 13,780.00
MDSE.
PEPSTAR FROZEN
1362795 03/15/2018 PRODUCTS & GENERAL COST OF 4 KLS. PILIT ₱ 3,872.84
MDSE.
PEPSTAR FROZEN
COST OF 50 PCS. STYRO PACK
1411112 04/19/2018 PRODUCTS & GENERAL ₱ 13,346.51
LUNCH
MDSE.

334
 PEPSTAR FROZEN
1410779 04/10/2018 PRODUCTS & GENERAL COST OF 8 KILOS PILIT ETC. ₱ 10,686.30
MDSE.
PEPSTAR FROZEN
1410765 04/10/2018 PRODUCTS & GENERAL COST OF 8 KLS. CHICKEN ₱ 11,979.23
MDSE.
PEPSTAR FROZEN
1410766 04/10/2018 PRODUCTS & GENERAL COST OF 8 KLS. PILIT ETC. ₱ 10,660.83
MDSE.
PEPSTAR FROZEN
1411960 05/22/2018 PRODUCTS & GENERAL COST OF 2 KLS. PILIT, ETC. ₱ 2,040.12
MDSE.
PEPSTAR FROZEN
1411959 05/22/2018 PRODUCTS & GENERAL COST OF 60 PCS. STYRO ₱ 11,579.37
MDSE.
PEPSTAR FROZEN
COST OF 7 1/2 CHICKEN
1411961 05/22/2018 PRODUCTS & GENERAL ₱ 6,475.63
CUTTINGS, ETC.
MDSE.
PEPSTAR FROZEN
1412346 06/06/2018 PRODUCTS & GENERAL COST OF 8 KILOS PILIT ETC. ₱ 9,427.01
MDSE.
PEPSTAR FROZEN
COST OF 12.2 KLS. CHICKEN
1362591 03/08/2018 PRODUCTS & GENERAL ₱ 13,797.64
CUTTINGS, ETC.
MDSE.
PEPSTAR FROZEN
COST OF 44 PCS. STYRO PACK
1362589 03/08/2018 PRODUCTS & GENERAL ₱ 12,911.81
LUNCH, ETC.
MDSE.
PEPSTAR FROZEN
COST OF 8 KLS CHICKEN
1362582 03/08/2018 PRODUCTS & GENERAL ₱ 6,309.66
CUTTINGS, ETC.
MDSE.
PEPSTAR FROZEN
1362590 03/08/2018 PRODUCTS & GENERAL COST OF 8 KLS. PILIT, ETC. ₱ 10,991.94
MDSE.
PEPSTAR FROZEN
1362588 03/08/2018 PRODUCTS & GENERAL COST OF 8 KLS. PILIT, ETC. ₱ 10,322.46
MDSE.
60825467 PEPSTAR FROZEN CMO_120 SACKS OF RICE ₱ 283,928.57
PRODUCTS & GENERAL ( TASK FORCE KALIKASAN
12/31/2018
MDSE.
)
1414812 PEPSTAR FROZEN 100 PCS STYRO CUPS ETC- ₱ 1,337.18
09/27/2018 PRODUCTS & GENERAL OPERN TULI AT TUBOD MAY 7
MDSE. 2017
1414816 PEPSTAR FROZEN 30 PCS PACK LUNCH-CMO ₱ 4,182.20
09/27/2018 PRODUCTS & GENERAL JAZZ MARCHING BAND SEPT
MDSE. 16 20172
1414820 PEPSTAR FROZEN PAYMENT REPRESENTING THE ₱ 28,866.07
PRODUCTS & GENERAL AMOUNT COST OF SUPPLIES
09/27/2018
MDSE. FOR WOMAN & CHILDREN
CENTER.
1414852 PEPSTAR FROZEN 3 KLS PANCIT CANTON ETC- ₱ 14,806.43
10/01/2018 PRODUCTS & GENERAL MASS WEDDING MA, CRISTINA
MDSE. APR 29 2018
1415005 PEPSTAR FROZEN 1 SACK ALL-PURPOSE FLOUR ₱ 114,517.85
10/09/2018 PRODUCTS & GENERAL ETC-TRAINING MATERIALS
MDSE. CDLO DEC 2017
1415274 PEPSTAR FROZEN 26 KGS CHICKENS ETC- ₱ 22,996.82
10/22/2018 PRODUCTS & GENERAL CULMINATION DAY GTLMH
MDSE. APR 8, 2018
1415665 PEPSTAR FROZEN PAYMENT OF 1 UNIT ₱ 47,321.43
11/06/2018 PRODUCTS & GENERAL KITCHENAID (CDLO0
MDSE.
1463218 PEPSTAR FROZEN 5 GALLS PAINT ETC-CGSO ₱ 83,064.00
11/14/2018 PRODUCTS & GENERAL
MDSE.
1463608 PEPSTAR FROZEN 6 KLS PILIT ETC-FOR USE AT ₱ 6,386.31
12/03/2018 PRODUCTS & GENERAL DEUS CARITAS VILLAGE AT
MDSE. TONGGO BURUUN FEB 19 2017

335
1464122 PEPSTAR FROZEN MEALS-OPRN TULI LUINAB ₱ 10,386.01
12/20/2018 PRODUCTS & GENERAL MAY 6, 2017
MDSE.
1464389 PEPSTAR FROZEN TARPAULIN ₱ 1,135.72
12/28/2018 PRODUCTS & GENERAL
MDSE.
1464794 PEPSTAR FROZEN MEALS-2 KLS SHRIMP ETC- ₱ 2,944.70
12/31/2018 PRODUCTS & GENERAL BSAAC OCT 5, 2018
MDSE.
1464795 PEPSTAR FROZEN 12 KGS CHICKEN ETC-CLEAN ₱ 11,415.23
12/31/2018 PRODUCTS & GENERAL UP DRIVE TUBOD OCT 1, 2018
MDSE.
1464798 PEPSTAR FROZEN CDLO_2 SETS OF TARP 2018 ₱ 1,696.88
12/31/2018 PRODUCTS & GENERAL
MDSE.
1464983 PEPSTAR FROZEN LABOR/SUPPLIES INVESTMENT ₱ 9,375.00
12/31/2018 PRODUCTS & GENERAL FORUM SEPT 5 2018
MDSE.
1465036 PEPSTAR FROZEN CMO 11 KLS. DRUMSTICK ETC. ₱ 14,112.30
12/31/2018 PRODUCTS & GENERAL PTA MEETING @ ABUNO ON
MDSE. SEPT. 13, 2018
1465037 PEPSTAR FROZEN CMO 26 PCS. STYRO PACK ₱ 6,583.16
12/31/2018 PRODUCTS & GENERAL LUNCH ETC. FOR BSAAC
MDSE. MEETING OCT. 11-12, 2018
1465089 PEPSTAR FROZEN CMO 4.5 KLS. DRUMSTICK ETC. ₱ 8,773.27
12/31/2018 PRODUCTS & GENERAL DURING HIMUDSO KOLEKTIBO
MDSE.
1465098 PEPSTAR FROZEN CGSO 17 KLS. DRUMSTICK ETC. ₱ 12,047.26
12/31/2018 PRODUCTS & GENERAL WOMEN'S MEETING @ BRGY.
MDSE. MAINIT OCT., 2018
1465100 PEPSTAR FROZEN MEALS-VARIOUS MEETINGS ₱ 14,062.50
12/31/2018 PRODUCTS & GENERAL SPORTS OFFICE
MDSE.
1465106 PEPSTAR FROZEN 150 PCS SIOPAO-TURN OVER ₱ 8,943.74
12/31/2018 PRODUCTS & GENERAL OF CANTEEN
MDSE.
1465109 PEPSTAR FROZEN 4 KLS PILIT ETC-FEEDING ₱ 8,715.66
12/31/2018 PRODUCTS & GENERAL BARANGAY ASSY UPP
MDSE. HNAPLANON OCT 14 2018
Total ₱ 1,473,535.23
PAYMENT FOR THE COST OF
D' TRADE WORKZ LABOR & MATERIALS FOR THE
1411742 05/11/2018 ₱ 98,718.75
ENTERPRISES BEAUTIFICATION OF THE CITY
HALL GROUND.
PAYMENT FOR THE COST TO
PROVIDE LABOR &
D' TRADE WORKZ
1412060 05/24/2018 MATERIALS FOR THE REPAIR ₱ 13,125.00
ENTERPRISES
& MAINTENANCE OF
ISUZUFUEGO
D' TRADE WORKZ PAYMENT FOR THE COST OF 12
1247759 02/07/2018 ₱ 112,774.54
ENTERPRISES CU. M. WASHED SANDS & ETC.
D' TRADE WORKZ PAYMENT FOR THE COST OF 12
1412645 06/18/2018 ₱ 86,723.15
ENTERPRISES REAMS OF BONDPAPER & ETC.
D' TRADE WORKZ PAYMENT FOR THE COST OF 3
1413656 08/01/2018 ₱ 161,280.89
ENTERPRISES ROLLS 50MM DIA. & ETC.
PAYMENT FOR THE COST OF 3
D' TRADE WORKZ
1413657 08/01/2018 ROLLS 50MM0X60M HDPE PIPE ₱ 168,166.16
ENTERPRISES
& ETC.
PAYMENT FOR THE COST OF 6
D' TRADE WORKZ
1413057 07/03/2018 GAL. OF 1 GALLOON ₱ 51,828.32
ENTERPRISES
PRIMER,ZINC CHROMATE
PAYMENT FOR THE COST TO
D' TRADE WORKZ
1413652 08/01/2018 PROVIDE LABOR & ₱ 6,562.50
ENTERPRISES
MATERIALS
D' TRADE WORKZ COST OF 20 PCS. PADLOCK
1411115 04/19/2018 ₱ 66,742.15
ENTERPRISES YALE

336
 D' TRADE WORKZ
1411133 04/20/2018 COST OF 4 PUMP BEARING ₱ 16,278.57
ENTERPRISES
D' TRADE WORKZ COST OF PUMP BEARING USED
1410770 04/10/2018 ₱ 15,142.85
ENTERPRISES BY THE CLO-NSCWG
D' TRADE WORKZ COST OF 2 UNITS OF FOGGING
56965196 04/18/2018 ₱ 189,285.72
ENTERPRISES MACHINE
D' TRADE WORKZ COST OF ETHYL ALCOHOL
1410958 04/18/2018 ₱ 11,979.89
ENTERPRISES ETC.
D' TRADE WORKZ COST OF 24 PCS. EPSON
1412991 07/02/2018 ₱ 84,566.24
ENTERPRISES RIBBON ETC.
D' TRADE WORKZ COST OF 50 PAIRS OF COTTON
1363066 03/23/2018 ₱ 11,002.24
ENTERPRISES GLOVES
D' TRADE WORKZ
1412336 06/06/2018 COST OF SUPPLIES ₱ 26,171.59
ENTERPRISES
D' TRADE WORKZ
1411488 05/03/2018 COST OF SUPPLIES ₱ 5,653.02
ENTERPRISES
1415369 D' TRADE WORKZ 56 PCS RUBEER GLOVES ETC- ₱ 39,314.65
10/24/2018
ENTERPRISES NSCWG
1415439 D' TRADE WORKZ 6 GALS PRIMER, ZINC ₱ 61,196.07
10/25/2018 CHROMATE PAINT ETC-ICWS
ENTERPRISES
1415440 D' TRADE WORKZ 1 UNIT USB 3 EXTERNAL HARD ₱ 33,806.43
10/25/2018 DRIVE ITB-CTO NSCWG
ENTERPRISES
1463639 D' TRADE WORKZ CTO_RIBBON INK EPSON FX- ₱ 10,174.11
12/03/2018
ENTERPRISES 125 ET. AL.
Total ₱ 1,270,492.84
COST OF 1 UNIT OF MOTOR
1410772 04/10/2018 SHOWER ENTERPRISES ₱ 9,504.00
REGULATOR
COST OF 12 PCS. CERT.
1413860 08/09/2018 SHOWER ENTERPRISES ₱ 54,691.20
HOLDER
COST OF 17 UNITS OF
1362095 02/20/2018 SHOWER ENTERPRISES ₱ 35,577.60
COMPUTER CHAIR
COST OF 2 UNIT PRINTER
1361756 02/02/2018 SHOWER ENTERPRISES ₱ 49,920.00
EPSON
1362873 03/19/2018 SHOWER ENTERPRISES COST OF 20 PCS. BALLPEN ₱ 11,395.20
COST OF 3 DISHWASHING
1363036 03/23/2018 SHOWER ENTERPRISES ₱ 1,008.00
LIQUID
COST OF 4 BOTS. EPSON INK
1362267 02/23/2018 SHOWER ENTERPRISES ₱ 30,864.00
664 Y, ETC.
COST OF 5 BOTS. EPSON INK
1411599 05/04/2018 SHOWER ENTERPRISES ₱ 37,920.00
BLACK, ETC.
COST OF 5 CARTS OF TONER
1362266 02/23/2018 SHOWER ENTERPRISES FOR HP LASERJET, 2035 AND ₱ 39,984.00
ETC.
1363037 03/23/2018 SHOWER ENTERPRISES COST OF 50 PCS. WASHER ₱ 38,243.03
1411507 05/03/2018 SHOWER ENTERPRISES COST OF LABOR & MATERIALS ₱ 11,400.00
1411077 04/19/2018 SHOWER ENTERPRISES COST OF LABOR & MATERIALS ₱ 19,000.00
1411046 04/19/2018 SHOWER ENTERPRISES COST OF LABOR & MATERIALS ₱ 94,050.00
1411051 04/19/2018 SHOWER ENTERPRISES COST OF OFFICE SUPPLIES ₱ 3,012.48
1413740 08/06/2018 SHOWER ENTERPRISES COST OF SUPPLIES ₱ 8,323.20
PAYMENT FOR THE COST OF 20
1413940 08/14/2018 SHOWER ENTERPRISES ₱ 18,240.00
BOXES OF CONTINUOS FORMS
1414387 SHOWER ENTERPRISES 25 RMS PAPER MULTICOPY ₱ 24,011.52
09/06/2018
ETC-CEO
1414430 SHOWER ENTERPRISES 1 BX CARBON PAPER LONG ₱ 3,649.43
09/07/2018 ETC-PROSECUTORS OFF
1414591 09/18/2018 SHOWER ENTERPRISES 140 PANELS CURTAINS-ICWS ₱ 47,980.80
1414796 SHOWER ENTERPRISES COST OF 10 BOTS INK L360 ₱ 17,212.80
09/26/2018
ETC-CMO BAC
1414797 SHOWER ENTERPRISES 200 RMS BOND BOOKPAPER ₱ 65,856.00
09/26/2018
ETC-CASSO
1414798 SHOWER ENTERPRISES COST OF 5 RMS MIMEO PAPER ₱ 12,009.60
09/26/2018
ETC-CAD
1414991 SHOWER ENTERPRISES LABOR/MAT-1 UNIT HONDA ₱ 21,090.00
10/08/2018 MC PL 1446 CAD-CSU

337
 1415039 SHOWER ENTERPRISES 1 DOZ AAA BATTERY ETC-CMO ₱ 22,585.92
10/10/2018
INFO
1415140 SHOWER ENTERPRISES 2 UNITS AIRCONDITIONER ₱ 181,508.75
10/15/2018 WINDOW TYPE2 HP
1463221 SHOWER ENTERPRISES 15 BXS CONTINUOUS PAPER ₱ 24,024.00
11/14/2018 FORMS ETC-ICWS
1463427 SHOWER ENTERPRISES 20 PAIRS SHOELACE ETC. FOR ₱ 59,568.00
11/23/2018 THE USE OF CCR OFFICE
1463690 SHOWER ENTERPRISES CEMO_1 PC. STEREO IC ₱ 7,291.20
12/04/2018
RECORDER 4GB
1463996 12/14/2018 SHOWER ENTERPRISES 7 CARTRIDGES ETC-CMO ₱ 50,976.00
1464073 12/18/2018 SHOWER ENTERPRISES 23 PANELS CURTAIN CEO ₱ 11,040.00
1464256 SHOWER ENTERPRISES 5 BXS CONTINUOUS FORMS ₱ 26,784.00
12/26/2018
ETC-ICWS
1464270 SHOWER ENTERPRISES 1 UNIT PRINTER FOR THE USE ₱ 8,448.00
12/26/2018 OF ICWS OFFICE
1464411 12/28/2018 SHOWER ENTERPRISES CEO 3 REAMS OF A3 PAPERS ₱ 20,304.00
1465025 SHOWER ENTERPRISES CAD CSU 5 RMS. MIMEO ₱ 12,854.40
12/31/2018
PAPERS ETC.
Total ₱ 1,080,327.13
JWONG GENERAL
1412374 06/07/2018 COST OF MATERIALS ₱ 9,720.00
MERCHANDISE
56965928 JWONG GENERAL 150 SACKS RICE-FOR ₱ 360,000.00
MERCHANDISE DISTRIBUTION OF DIFFERENT
10/19/2018
INDIGENTS AAT ILIGAN CITY
MAR 17, 2018
1414767 JWONG GENERAL 25 PCS COST OF CELLOPHANE ₱ 1,555.20
09/25/2018 MERCHANDISE MUSHROOM-GAD MANDULOG
1415177 JWONG GENERAL 2 KG CHICKEN FILLET ETCX- ₱ 6,720.52
10/17/2018 MERCHANDISE LIVELIHOOD GAD OCT 24 2017
1415256 JWONG GENERAL 1 PC INK BLACK ETC-GAD ₱ 2,021.76
10/22/2018
MERCHANDISE
1415580 JWONG GENERAL SUPPLIES-2 GAL COOKING OIL ₱ 13,494.43
11/05/2018 MERCHANDISE FOR BUTTER LIVELIHOOD
TRAINING
1415669 JWONG GENERAL 12 PCS COCO LUMBER ETC- ₱ 4,949.76
11/07/2018 MERCHANDISE MUSHROOM CULTURE STA
ELENA
1463157 JWONG GENERAL 47 POLO SHIRTS ETC-CMO ₱ 34,271.25
11/08/2018
MERCHANDISE ICGDO
1463568 JWONG GENERAL 140 ROLLS CORD 4MM ETC- ₱ 7,259.57
12/03/2018
MERCHANDISE CMO GAD
1464608 JWONG GENERAL 1 SET NEEDLES ETC-GAD ₱ 8,875.97
12/31/2018
MERCHANDISE
1464609 JWONG GENERAL 2 PCS SLICER ETC- GAD ₱ 21,626.88
12/31/2018 MERCHANDISE BANANA CHPS MAKING
Total ₱ 460,775.34
Grand Total ₱ 140,408,900.23

Prepared by: Reviewed by:

NORINSAH B. BALINDONG ANIDA A. MITMUG

Audit Team Member Audit Team Leader

338
339
 Appendix G
Schedule of Unliquidated NGOs/POs
As of December 31, 2018
City Government of Iligan

Unliquidated for Unliquidated for

Unliquidated Amount Amount to be
Name of NGOs/POs per Subsidiary Ledger more than 10 more than 3 years
(12/31/2018) reclassified
years but below 10 years
General Fund        
Cooperative Union of Iligan 85,000.00 85,000.00
JAL Womens Sea Kaunlaran 200,000.00 200,000.00
Masicap MSME Dev't Foundation Inc. 125,000.00 125,000.00
Ayud sa Tao 450,000.00 450,000.00
Group Circle Sea - Kaunlaran 100,000.00 100,000.00
Chamber of Commerce & Industry Foundation Inc. 100,000.00 100,000.00
Center for Alternative Legal Forum & Justice 425,000.00 425,000.00
Girl Scout - Iligan City Council 125,000.00 125,000.00
Phil Councilor's League Iligan City Chapter 125,000.00 125,000.00
Association of Barangay Council 1,873,000.00 1,873,000.00
BSP - Iligan City Council 250,000.00 250,000.00
Iligan City League of Brgy. Councilmen, Inc. 750,000.00 750,000.00
Macaraeg Board of Trustees 250,000.00 250,000.00
Iligan Investment Promotion Center 186,126.33
Bantay ng Bayan Iligan, Inc. 50,000.00
Iligan Society of Internists, Inc. 11,983.25
Sub-total (General Fund) 5,106,109.58 1,485,000.00 - 3,373,000.00

Special Education Fund

BSP - Iligan City Council 1,950,000.00
Federated Parents Teachers Association 300,000.00 300,000.00

340
 Goodwill Mindanao Philippines, Inc. 2,000,000.00 2,000,000.00
Sub-total ( Special Education Fund) 4,250,000.00 - 2,300,000.00 -
TOTAL 9,356,109.58 1,485,000.00 4,600,000.00 3,373,000.00

Prepared by: Reviewed by:

ASHMA A. EDRES ANIDA A. MITMUG

State Auditor II State Auditor IV
Audit Team Member Audit Team Leader

341
 Appendix H
Appendix H
City of Iligan
City Central Materials Recovery and Composing Facility
Ocular Inspection on January 18, 2019

342
343
344
 Appendix I
Appendix H
City of Iligan
Various Barangay Materials Recovery Facilities
Ocular Inspection on January 2019

Brgy. Abuno

Brgy. Acmac

Brgy. Bagong Silang

345
 Brgy. Buru-un

Brgy. Dalipuga

Brgy. Del Carmen

346
 Brgy. Hinaplanon

Brgy. Kiwalan

Brgy. Ma. Cristina

347
 Brgy. Mahayahay

Brgy. Pala-o

Brgy. Poblacion

348
 Brgy. San Miguel

Brgy. Santiago

Brgy. Saray

349
 Brgy. Sto. Rosario

Brgy. Suarez

Brgy. Tipanoy

350
 Brgy. Tomas Cabili

Brgy. Tubod

351
 Appendix J

Purchases of the City of Iligan charged to Special Education Fund for CY 2018

Check Date DV Date Amount Particulars OBR Particulars

To payment of Salaries, wages and other

Construction of Two Classroom Bldg. Tabunan Elem. School
1247825 03/27/2018 221-18-03-082 03/27/2018 93,146.32 special claims of Iligan City Employees under
Brgy. Kabacsanan, Iligan City
LSB DepEd

To payment of Salaries, wages and other

Construction of School Stage South I-A Central School Phase
1247926 07/23/2018 221-18-07-176 07/23/2018 22,864.34 special claims of Iligan City Employees under
@10th East Ros. Hgts. Brgy. Tubod, Iligan City
LSB DepEd
To payment of Salaries, wages and other
Repair and Improvement of 6 Classsroom Bldg. NAPOCOR
1247928 07/24/2018 221-18-07-178 07/14/2018 50,328.55 special claims of Iligan City Employees under
Elem School Brgy. Maria Cristina, Iligan City
LSB DepEd
To payment of Salaries, wages and other
Construction of School Stage at South 1A Central School Phase
1247902 06/20/2018 221-18-06-152 06/20/2018 5,648.59 special claims of Iligan City Employees under
2 at 10th East Ros. Hght. Brgy Tubod, Iligan City
LSB DepEd

To payment of Salaries, wages and other

Construction of School Stage at South 1A Central School Phase
1247907 06/27/2018 18-06-157 06/27/2018 63,499.47 special claims of Iligan City Employees under
2 at 10th East Ros. Hght. Brgy Tubod, Iligan City
LSB DepEd

To payment of Salaries, wages and other

Construction of Perimeter Fence Abuno Elem. School Brgy.
1248047 11/05/2018 221-18-11-296 11/05/2018 6,572.00 special claims of Iligan City Employees under
Abuno,. Iligan City
LSB DepEd
Repair of Classroom Bldg. at Suarez Central School;
Payment of fuel and oil used in connection
Construction of Two Classroom Bldg at Primitivo Quimpo
1248055 11/06/2018 221-18-11-304 11/06/2018 85,721.52 with various projects of Construction Division
Memorial Elementary School Brgy. Hindang; Construction of
covering period of April 27-July 3, 2018
Perimeter Fence at Digkilaan, Iligan City
To payment of Salaries, wages and other
Repair and improvement of 2 Classroom Bldg. at Abuno Elem
1248082 11/23/2018 221-18-11-331 11/23/2018 41,838.32 special claims of Iligan City Employees under
School brgy. Abuno, Iligan City
LSB DepEd
Payment of fuel and oil consumption in
connection with various projects of Repair and Improvement of 4 Classroom Bldg. at Ma. Cristina
1248083 11/23/2018 221-18-11-332 11/23/2018 13,855.37
Construction Division covering the period July Falls, Brgy. Maria Cristina, Iligan City
9-September 21, 2018

To payment of Salaries, wages and other

Proposed Perimeter Fence Acelo C. Badelles Sr. Memorial High
1247827 04/02/2018 221-18-04-01 04/02/2018 13,920.05 special claims of Iligan City Employees under
School at Brgy. Tipanoy, Iligan City
LSB DepEd

352
 Appendix K
Appendix H
City of Iligan
GTLMH Storage Facilities
Inventory Count Conducted on January 15, 2019

353
354