AOM Comments

Republic of the Philippines
Province of Benguet
Municipality of Atok
BARANGAY ABIANG
OFFICE OF THE PUNONG BARANGAY
TO: GASPAR D. OTGALON, JR

Audit Team Leader
COA, CAR
Province of Benguet
AOM No. 2023-08-001

- Prior years’ unexpended balances of the Barangay Disaster Risk Reduction Management
Fund (BDRRMF) in the aggregate amount of ₱234,833.00 were not incorporated in the
Annual /Supplemental MDRRMF Investment Plan for CY 2022, thus, comprising the
agency’s preparedness and response in disaster risk reduction and management
Comment:
- The Barangay Council agreed that they will seek help from the Accounting Office and
present the necessary requirements.
AOM No. 2023-08-002

- The barangay did not fully utilize its BDRRMF available for CY 2020,2021, and 2022,
contrary to the mandate provided under Republic Act (RA) No. 10121 and Joint
Memorandum Circular (JMC) No. 2013-1, dated March 25,2013 of the National Disaster
Risk Reduction and Management Council (NDRRMC), Department of Budget and
Management (DBM) and Department of Interior and Local Government (DILG), thus
defeating the objectives of preparing and enhancing its capabilities during disaster and
reducing risks therefrom.
Comment:
- The Barangay Council agreed to implement the DRRMF PPAs as planned in the
Barangay Budget.
AOM No. 2023-08-003

- Supplies inventory issued to end-users costing ₱10,145.00 were not recognized expense
in the books of accounts due to non-preparation of the Summary of Supplies and
Materials Issued (SSMI) and non-maintenance of Stock Cards, thereby, overstating the
supplies inventory accounts and understating the corresponding expenses accounts by the
same amount.
Comment:
- The barangay council will instruct the barangay treasurer to prepare and maintain the
stock cards for each item of inventory and seek help from the barangay book keeper to
reconcile the RISM and other property records with books of account.
AOM No. 2023-08-004

- Six (6) out of the 19 Infrastructure projects funded from the 20% Barangay Development
Fund (BDF) remained either unimplemented or unfinished as of December 31, 2022,
hence, the desirable socio-economic development and environmental management
outcomes of the Barangay have not been fully attained.
Comment:
- The Barangay council will continue to follow-up the Program of Works of the projects
from the Municipal Engineering Office.
AOM No. 2023-08-005

- The other Infrastructure and the other structure assets with an aggregate cost of
₱424,841.59 were erroneously recorded in the books of accounts as Local Road Network
assets in CY 2021 resulting in the misstatements of the said PPE accounts as well as
related accumulated depreciation accounts.
Comment:
- The Barangay Council agreed to seek help from the Accounting Office and present the
necessary requirements.
AOM No.2023-08-006
- The total liabilities amounting to ₱27,010.98 remained outstanding for three years and
more due to lack of pertinent documents to support the claims and/or the absence of valid
claimants, thus precluding further use of the funds.
Comment:
- The barangay Council agreed to verify and to follow-up the lacking documents from the
municipal accounting office.
AOM No. 2023-08-007

- All bids involving cooperatives as well as non -cooperatives were not evaluated on equal
footing contrary to Section 32.2.2 of Implementing Rules and Regulations of RA 9184
and Section 3.0 of GPPB Circular 02-2010, thus, depriving non-cooperative suppliers of
fair and competitive bid comparison.
Comment:
- The Bids and Award Committee will evaluate all bids on an equal footing to ensure fair
and competitive bid comparison.
AOM No. 2023-08-008

- Disbursements aggregating ₱164,101.60 were not sufficiently supported with the basic
documentary requirements contrary to pertinent rules and regulations, hence, the legality
and propriety of the transactions could not be ascertained. Moreover, it was observed that
the mode of procurement as stated in the bac resolution is inconsistent with the reference
used as well as the stated reasons thereof.
Comment:
- The Barangay Council will instruct the Barangay Treasurer to ensure that all supporting
documents are complete and properly accomplished before claims against barangay funds
are processed.
AOM No.2023-08-009
- Purchase of goods with aggregate amount of ₱50,306.00 were divided into smaller
purchase requests contrary to Section 54.1 of the Revised Implementing Rules and
Regulations (IRR) of Republic Act (R.A.) No. 9184.
Comment:
- The barangay council will instruct the barangay treasurer to refrain from splitting of
contracts into smaller amounts.
AOM No. 2023-08-010

- The CY 2022 GAD Accomplishment Report (AR) was not submitted to the Municipal
Local Planning and Development Office for review and endorsement, contrary to existing
rules and regulations.
Comment:
- The barangay council will regularly submit to the MPDO its GAD Accomplishment
Report and its attachments for consolidation and review.
AOM No. 2023-09-011

- Unexpended SK allocations of calendar years 2020 and 2021 and prior years were not
transferred to the special trust fund under the Trust Liabilities account contrary to item
3.2.4 of the DBM-DILG-NYC JMC No. 1 dated January 23,2019, thereby, understanding
the balance of the account by ₱1,042,663.88 and ₱1,332,694.68 for CYs 2020 and 2021,
respectively. Moreover, the non-recognition of the transfer of SK allocation in the books
of accounts resulted in the overstatement of the Net Surplus by ₱490,899.17 for CY 2020
and ₱290,030.80 for CY 2021.
Comment:
- The Barangay Council agreed to seek help from the Accounting Office and present the
necessary requirements.
Listed above are the AOM No. and COMMENTS of the Barangay Abiang, Atok, Benguet.
Given this 14th day of September, 2023.
JIMMY D. MARTIN
Punong Barangay

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Republic of the Philippines

OFFICE OF THE PUNONG BARANGAY

TO: GASPAR D. OTGALON, JR

AOM No. 2023-08-001

AOM No. 2023-08-002

AOM No. 2023-08-003

AOM No. 2023-08-004

AOM No. 2023-08-005

AOM No. 2023-08-007

AOM No. 2023-08-008

AOM No. 2023-08-010

AOM No. 2023-09-011

Given this 14th day of September, 2023.

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