Republic of the Philippines

COMMISSION ON AUDIT
Commonwealth Avenue, Quezon City

ANNUAL AUDIT REPORT

on the

Municipality of
Silang
Province of Cavite

For the Year Ended December 31, 2018

 Province of Cavite
Municipality of Silang

AGENCY ACTION PLAN and STATUS OF IMPLEMENTATION

Audit Observations and Recommendations
For the Calendar Year 2018

Agency Action Plan

Target Reason for
Action
Audit Audit Implementation Status of Partial/Delay/Non-
Ref. Action Person/Dept. Taken/Action
Observation Recommendations Date Implementation Implementation if
Plan Responsible to be taken
applicable
From To

________________________________ ________
Name and Position of Agency Officer Date

Note: Status of Implementation may either be (a) Fully Implemented, (b)Ongoing, (c) Not Implemented, (d) Partially Implemented, and (e) Delayed
 EXECUTIVE SUMMARY

1. Introduction

The Municipality of Silang, Cavite is one of the oldest town in Cavite which was created in
1571. It was classified as a first-class Municipality in 1997. The Municipality is divided into
64 Barangays with a total population of 248,085 as of August 1, 2015. The local government
of Silang aims to improve the lives of its people by providing them an environment conductive
to developing a sustainable community where people have access to quality health and
educational facilities, employment opportunities, livelihood assistance, institutional
networking, effective law implementation, infrastructure projects, agri-industrial development
and properly managed ecosystem.

The Organizational Structure of the Municipality is as follows:

a. Key Officials

Municipal Mayor - Hon. Emilia Lourdes F. Poblete

Vice-Mayor - Hon. Aidel Paul G. Belamide
Members of the Sanggunian

1. Hon. Ronilo Doneza

2. Hon. Ferdinand Amutan
3. Hon. Mark Anthony Toledo
4. Hon. Luis Batingal, Jr.
5. Hon. Nestor Patawe
6. Hon. Luciano De Jesus, Jr.
7. Hon. Allan Tolentino
8. Hon. Noli Poblete
9. ABC President Domingo Ortega
10. SK Federation President Ayeen Bati-on

Municipal Accountant - Mr. Nephtali V. Salazar

Municipal Treasurer - Ms. Jeannie T. Desingaño

b. No. of Personnel Complement

Position No. of Filled Position

Permanent 201
Casual 151
Contractual/Job Order 307
Elective Officials 12
Total 671

Scope of Audit

Financial and Compliance audits were conducted on the accounts and operations of the
Municipality of Silang, Cavite for Calendar Year 2018. The audit was conducted to ascertain

i
 the fairness of the presentation of the financial statements and compliance of the municipality
to laws, rules and regulations as well as the economical, efficient and effective utilization of
resources.

2. Financial Highlights

Comparative Financial Position and Results of Operations for CY 2018 are as follows:

Financial Position
Increase/
2018 2017 (Decrease)
Total Assets P 1,900,427,264.55 P 1,598,407,606.32 P 302,019,658.23
Total Liabilities 346,434,959.05 278,654,066.08 67,780,892.97
Total Equity 1,553,992,305.50 1,319,753,540.24 234,238,765.26

Results of Operations
Total Income 763,828,554.63 700,301,675.41 63,526,879.22
Personal Services 142,063,926.10 132,753,991.21 9,309,934.89
Maintenance and Other Operating Expenses 320,096,412.39 260,715,767.08 59,380,645.31
Financial Expenses 242,017.85 0.00 242,017.85
Non-Cash Expenses 69,639,131.52 66,183,987.98 3,455,143.54
Transfers/Assistance/Subsidy from/(to) (15,410,504.39) (23,147,884.52) 7,737,380.13
Net Profit/ (Loss) 216,376,562.38 217,500,044.62 (1,123,482.24)

3. Independent Auditor’s Report on the Financial Statements

We rendered a qualified opinion on the fairness of the presentation of the Municipality’s

financial statements due to the following:

1. The reliability and correctness of the reported year-end balances of Property, Plant and
Equipment (PPE) accounts aggregating P1,600,833,105.40, which partake 84 per cent of
the Municipality’s total assets of P1,900,427,264.55, could not be ascertained due to the
following:

a) No physical count was conducted in Calendar Year 2018 and the corresponding
Report on the Physical Count of Property, Plant, and Equipment (RPCPPE) was not
prepared; and

b) Non-maintenance of Property, Plant and Equipment Ledger Cards (PPELC) and Real
Property Ledger Cards (RPLC) by the Accounting Office and incomplete/un-updated
Property Cards by the General Services Office (GSO).

2. The 2018 year-end balances of the Real Property Tax (RPT) and Special Education Tax
(SET) Receivables amounting to P8,318,994.73 and P164,981.86, respectively, were not
reliable as the same differed from each other by P8,154,012.87 and P139,432,375.89
from that of the List of Delinquent Taxes submitted by the Treasurer’s Office.

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 For the deficiencies cited above, we recommended the following to the Municipal Mayor direct
the:

a. Inventory Committee to conduct a complete physical count of all the property and
equipment of the Municipality to determine/confirm its actual condition and existence,
and the corresponding Report on the Physical Count of Property, Plant and Equipment
(RPCPPE) be submitted to the Office of the Auditor on or before January 31 of each
year;

b. Municipal Accountant and OIC-General Services Officer to prepare, maintain and

update the PPELCs, RPLCs and Property Cards, and ensure their completeness as to
the necessary information for proper recording, monitoring and control of the assets of
the Municipality;

c. Municipal Accountant and OIC-General Services Officer to immediately reconcile the

result of every physical count with the property and accounting records and prepare
the adjustments where needed;

d. Municipal Treasurer to furnish the Municipal Accounting Office with the duly certified
list showing the names of taxpayers and the amount due and collectible for the year
2019 to enable the latter Office to set up the RPT and SET Receivables for the current
year correctly; and

e. Municipal Accountant and the Municipal Treasurer to analyze and investigate the
cause/s of the net deficiencies of P139,432,375.89 between balances of the RPT and
SET Receivables and the List of Unpaid Taxes as of December 31, 2018, make the
necessary adjustments in their records and henceforth ensure that the two accounts
have equal balances at anytime of the year.

4. Significant Observations and Recommendations

Other significant audit observations and recommendations are as follows:

1. There were 52 Disbursement Vouchers (DVs) covering transactions amounting to

P9,070,326.60 that were unrecorded as of December 31, 2018, contrary to Section 119
of Presidential Decree No. 1445, resulting in the overstatement of the Cash in Bank –
Local Currency, Current Account and overstatement and/or understatement of other
related accounts in the financial statements. Likewise, other reconciling items noted in the
Bank Reconciliation Statements totaling P220,383.67 remained unadjusted or not taken-
up in the books of accounts of the Municipality thereby resulting in the understatement of
its cash accounts, income and payables at year-end.

We recommended that the Municipal Mayor:

a. Require the Municipal Accountant to ensure that all lawful and valid expenditures and
obligations incurred during the year are taken-up in the books of that year for proper
presentation of accounts in the financial statements;

b. Instruct the Municipal Treasurer to send notice to the payee of the check one month
prior to the date when check issued shall become stale pursuant to Section 59 of the
Manual on the New Government Accounting System (MNGAS), Volume I; and

iii
 c. Advise the Municipal Accountant to prepare the necessary journal entries to record
the bank reconciling items totaling P220,383.67.

2. Receivables totaling P8,219,123.64 for unpaid market stall rentals and other payments as
of December 31, 2018 were not booked up in the book of accounts thereby understating
the receivables and income/government equity accounts as at year-end.

We recommended that the Municipal Mayor instruct the Municipal Accountant to take up
in the books of accounts under the Receivable and the corresponding Income accounts
covering the unpaid stall rentals and utilities of Silang (Poblacion) Public Market and
Bulihan Public Market as of December 31, 2018 amounting to P5,503,751.36 and
P2,715,372.28, respectively, and likewise instruct the Municipal Treasurer to prepare and
submit to the Municipal Accountant on a monthly basis reports of collections and
receivables pertaining to market operations for proper recording thereof.

3. Deficiencies were noted in the grant, utilization and liquidation of cash advances, contrary
to COA Circular No. 97-002.

a) The Advances to Officers and Employees account had a year-end balance of

P9,603,986.35 of which P5,372,197.35 or 55 per cent pertained to the shortages of
the former Municipal Treasurer and former Information Officer that were erroneously
recorded under the said account instead of Due from Officers and Employees account.
Moreover, unliquidated advances for special purpose/time-bound undertakings
amounting to P2,448,600.00 were likewise recorded under the said account instead of
Advances to Special Disbursing Officers, inconsistent with the Revised Chart of
Accounts for Local Government Units (RCALGU).

b) Part of the year-end balance of the account Advances to Officers and Employees of
P497,230.00 pertained to advances granted in CY 2012 and prior, where the persons
liable were either terminated or deceased.

We recommended that the Municipal Mayor:

a. Require the concerned officers/employees to immediately liquidate their outstanding

cash advances and instruct the Municipal Accountant to ensure that all cash advances
shall be settled at year-end pursuant to the above-cited existing regulation.

b. Instruct the Municipal Accountant to re-classify the erroneous entries in the Advances
to Officers and Employees of P5,372,197.35 and P2,448,600.00 to Due from Officers
and Employees and the Advances to Special Disbursing Officers accounts,
respectively. Henceforth, classify cash advances according to its purpose/nature and
record the same using the appropriate account prescribed in RCALGU to ensure
correctness in the balances of the accounts in the financial statements; and

c. Take appropriate action to effect the settlement of the cash advances of persons who
were either terminated or deceased amounting to P497,230.00.

4. The shares of each of the 64 component Barangays of the Municipality from its Real
Property Tax collections were not remitted to the concerned Barangay Treasurers within
the period prescribed under Section 271(d) of RA 7160, thus resulted in the accumulation

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 of unremitted balances of P7,449,130.41 as of December 31, 2018. Moreover, the
accuracy of the year-end balance of the Due to LGUs account for barangays could not be
ascertained due to a discrepancy of P2,769,615.40 between the Accounting and
Treasurer’s Office records.

We recommended that the Municipal Treasurer remit the shares of the barangays from
real property taxes within the prescribed period within which to do so in order for them to
utilize the said funds for their programs and projects and be able to deliver the basic
services to their constituents.

We also recommended that the Municipal Accountant further review and analyze the
balances of the Due to LGUs account for barangays and if found to be valid, remit the
same to the concerned agency. Adjusting entries should be made where appropriate to
reflect accurate balances of accounts in the books as well as in the financial statements.

5. Five of the 16 priority development projects for the year under the 20% Development Fund
of the Municipality aggregating P10,980,976.00 were not implemented due to project sites
were not yet ready contrary to Section 5 of DILG-DBM Joint Memorandum Circular No.
2017-1, thus, optimal utilization of the fund for desirable socio-economic development and
environmental outcomes were not attained and timely benefits therefrom were not
received by the target beneficiaries.

We recommended that the Municipal Mayor adhere to the provision of Section 5 of DILG-
DBM Joint Memorandum Circular No. 2017-1 to ensure the optimal utilization of 20% DF
and fully achieve the desirable socio-economic development and environmental
management outcomes of the municipality.

6. Reported gross receipts/sales of five contractors/suppliers with business addresses

located in Silang, Cavite and doing business in the Municipality showed under-declaration
of receipts/sales by P3,511,124.66 resulting in the underpayment of business taxes by at
least P34,947.60.

We recommended that the Municipal Mayor direct the:

a. BPLO, in coordination with the Municipal Treasurer, to use the information gathered
from the list of payments made to contractors/suppliers who transacted with the
Municipality of Silang in the preceding calendar year to validate their declared sales
from the same transactions;

b. Municipal Treasurer to require every contractor/supplier to submit Sworn Statement of

Gross Receipt or Sales of the preceding year at the time of payment of business tax;
and

c. Enforce the collection of under-payment of business tax of P34,947.60 in CY 2018

including penalties and surcharges, if applicable, pursuant to the rates provided in the
Municipal Revenue Code.

7. Out of the 174 government vehicles owned by the Municipality of Silang, Cavite valued at
P135,298,296.00, 46 were unserviceable and six were sold without undergoing proper
disposal procedures, contrary to Presidential Decree (PD) No. 1445. Moreover,
Acknowledgement Receipts for Equipment (AREs) for government vehicles were not

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 prepared and/or updated, contrary to Section 42 of the Manual on the New Government
Accounting System (MNGAS) for Local Government Units (LGUs), Volume II.

We reiterated our prior year’s recommendations that the Municipal Mayor:

a. Direct the OIC-GSO to:

a.1 Prepare the required Inventory and Inspection Report of Unserviceable Property
(IIRUP) for all the unserviceable motor vehicles and file an application for
disposal duly supported with all the required documents to the Office of the COA
Auditor; and

a.2 Prepare and/or update the existing Acknowledgement Receipts for Equipment
(ARE) for all motor vehicles enumerated in Appendix 8.

b. Ensure that the unserviceable properties undergo proper disposal procedures

following the existing relevant guidelines on the disposal of government properties.

8. Discrepancies were noted in the Loans Receivable account amounting to P8,201,244.73

as of year-end due to the inclusion of (a) grants totaling P4,900,000.00 extended to
farmers under the Gintong Ani Program and those given to various cooperatives totaling
P593,911.12 and (b) difference in balances between the accounting records and the
monitoring reports from the MCDO and the MSWDO of P245,777.97 and P750,444.45,
respectively, thus casting doubt on the collectability of the receivables and the reliability
and validity of the accounts.

We recommended that the Municipal Mayor:

a. Instruct the Municipal Accountant to draw an entry to re-classify the grants extended
to farmers and to various cooperatives totaling P5,493,911.12; and

b. Direct the Municipal Accountant, Municipal Coop Development Officer and the
Municipal Social Welfare and Development Office to exert efforts to reconcile the
differences of P245,777.97 and P750,444.45 between their records to establish the
correct amount to of the Loans Receivable – Others account.

5. Summary of total Suspension, Disallowances and Charges

There are no unsettled suspensions, disallowances and charges as of December 31, 2018.

6. Statement on the quantity/ number of Prior Year’s Audit Recommendations

Of the 28 audit recommendations, 11 audit recommendations were fully implemented, five

were partially implemented and 12 were not implemented.

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 TABLE OF CONTENTS

PAGE
PART SUBJECT NO.

I Audited Financial Statements

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

II Observations and Recommendations 33

III Status of Implementation of Prior Year’s Audit Recommendations 51

IV Appendices
1. Statement of Financial Position, By Fund 63
2. Statement of Financial Performance, By Fund 64
3. Statement of Net Assets/Equity, By Fund 65
4. Statement of Cash Flows, By Fund 66
5. Statement of Comparison of Budget and Actual Amounts, By Fund 67
6. Schedule of Unrecorded Disbursement Vouchers 71
7. Schedule of Unpaid Stall Rentals, Electricity and Water in Silang
(Poblacion) Public Market 73
8. Schedule of Unpaid Stall Rentals, Electricity and Water in Bulihan
Public Market 77
9. Schedule of Advances to Officers and Employees 79
10. Schedule of Unremitted Barangay Share on RPT Collections 81
11. Schedule of Comparison of Records for Unremitted Barangay RPT
Shares 83
12. Computation of Under Paid Business Taxes for Businesses
Located in Silang 85
13. List of Motor Vehicles 86
14. Schedule of Grants to Farmers and Various Cooperatives 96
15. Schedule of Loans Granted to Various Cooperatives 97
16. Schedule of Self-Employment Assistance - Kaunlaran (SEA-K) 98
 Part I
AUDITED FINANCIAL STATEMENTS
 Municipality of Silang, Cavite
Statement of Financial Position
As of December 31, 2018
(With Comparative Figures for 2017)

ASSETS Note 2018 2017

Current Assets
Cash and Cash Equivalents 4 P 759,688,632.08 P 656,520,209.04
Investments 5 976,608.45 0.00
Receivables 6 94,094,626.92 64,475,563.02
Prepayments and Deferred Charges 7 11,281,511.18 5,590,409.18
Total Current Assets 866,041,378.63 726,586,181.24

Non-Current Assets
Investments 5 0.00 848,968.45
Property, Plant and Equipment 8 1,032,895,385.92 870,972,456.63
Biological Assets 9 1,490,500.00 0.00
Total Non-Current Assets 1,034,385,885.92 871,821,425.08

TOTAL ASSETS 1,900,427,264.55 1,598,407,606.32

LIABILITIES
Current Liabilities
Financial Liabilities 10 123,011,615.19 51,423,385.59
Inter-Agency Payables 11 58,552,604.02 85,269,269.37
Intra-Agency Payables 12 49,459,284.76 42,121,325.10
Trust Liabilities 13 66,449,914.28 55,325,724.61
Other Payables 14 1,782,412.69 3,657,278.64
Total Current Liabilities 299,255,830.94 237,796,983.31

Non-Current Liabilities
Financial Liabilities 0.00 5,000,000.00
Deferred Credits/Unearned Income 15 47,179,128.11 35,857,082.77
Total Non-Current Liabilities 47,179,128.11 40,857,082.77
TOTAL LIABILITIES 346,434,959.05 278,654,066.08

NET ASSETS/EQUITY
Government Equity 26 1,553,992,305.50 1,319,753,540.24

TOTAL LIABILITIES AND NET ASSETS/EQUITY P 1,900,427,264.55 P 1,598,407,606.32

(See accompanying Notes to Financial Statements)

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 Municipality of Silang, Cavite
Statement of Financial Performance
For the Year Ended December 31, 2018
(With Comparative Figures for 2017)

Note 2018 2017

REVENUE
Tax Revenue 16 P 207,596,663.64 P 218,521,232.31
Share from Internal Revenue Collections 17 428,097,574.00 398,738,426.00
Other Share from National Taxes 17 16,181,292.56 14,505,333.19
Service and Business Income 18 109,860,334.44 67,655,646.53
Shares, Grants and Donations 19 2,092,689.99 881,037.38
Total Revenue 763,828,554.63 700,301,675.41

Less: Current Operating Expenses

Personnel Services 20 142,063,926.10 132,753,991.21
Maintenance and Other Operating Expenses 21 320,096,412.39 260,715,767.08
Financial Expenses 22 242,017.85 0.00
Non-Cash Expenses 23 69,639,131.52 66,183,987.98
Current Operating Expenses 532,041,487.86 459,653,746.27

Surplus (Deficit) from Current Operation 231,787,066.77 240,647,929.14

Add:
Transfer, Assistance and Subsidy From (To) 24 (15,410,504.39) (23,147,884.52)
Surplus (Deficit) for the period P 216,376,562.38 P 217,500,044.62

(See accompanying Notes to Financial Statements)

5
 Municipality of Silang, Cavite
Statement of Changes in Net Assets/Equity
As of December 31, 2018
(With Comparative Figures for 2017)

Note 2018 2017

Beginning Balance, January 1 P 1,319,753,540.24 P 1,105,348,587.44

Add/(Deduct):
Prior Period Errors 25 17,862,202.88 (3,095,091.82)
Restated Balance 1,337,615,743.12 1,102,253,495.62
Add/(Deduct): Changes in net assets/equity during the year
Surplus/(Deficit) for the period 216,376,562.38 217,500,044.62
Total changes during the year 216,376,562.38 217,500,044.62
Ending Balance, December 31 P 1,553,992,305.50 P 1,319,753,540.24

(See accompanying Notes to Financial Statements)

6
 Municipality of Silang, Cavite
Statement of Cash Flows
For the Year Ended December 31, 2018
(With Comparative Figures for 2017)

Cash Flows from Operating Activities: Note 2018 2017

Cash Inflows:
Collection from Taxpayers P 207,596,663.64 P 285,494,771.22
Share from Internal Revenue Allotment 428,097,574.00 398,738,426.00
Receipts from business/service income 109,695,794.89 15,386,370.57
Interest Income 517,964.95 682,107.62
Other Receipts 376,989,888.83 121,811,993.60
Total Cash Inflow 1,122,897,886.31 822,113,669.01

Cash Outflows:
Payment to Suppliers and Creditors 334,534,820.95 260,715,767.08
Payment to Employees 142,063,926.10 132,753,991.21
Other Payments 317,249,169.20 60,272,226.22
Total Cash Outflow 793,847,916.25 453,741,984.51
Net Cash Flows from Operating Activities 329,049,970.06 368,371,684.50
Cash Flows from Investing Activities
Cash Inflows
Collection of Principal on loans to other entities 3,919,221.54 931,044.87
Total Cash Inflows 3,919,221.54 931,044.87
Cash Outflow:
Purchase/Construction of Property, Plant and
Equipment 227,997,590.99 146,115,703.54
Grant of Loans 0.00 2,082,499.59
Total Cash Outflow 227,997,590.99 148,198,203.13
Net Cash Flows from Investing Activities (224,078,369.45) (147,267,158.26)
Cash Flows from Financing Activities
Cash Inflow:
Proceeds from Loans 3,196,822.43 0.00
Total Cash Inflow 3,196,822.43 0.00
Cash Outflow:
Payment of loan amortization 5,000,000.00 0.00
Total Cash Outflow 5,000,000.00 0.00
Net Cash Flows from Financing Activities (1,803,177.57) 0.00
Total Cash Provided by Operating, Investing
and Financing Activities 103,168,423.04 221,104,526.24
Cash at the Beginning of the Period 656,520,209.04 435,415,682.80
Cash at the End of the Period 27 P 759,688,632.08 P 656,520,209.04

(See accompanying Notes to Financial Statements)

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 Municipality of Silang, Cavite
Statement of Comparison of Budget and Actual Amounts
For the Year Ended December 31, 2018
(With Comparative Figures for 2017)

Budgeted Amounts Difference Difference

Particulars Actual Amounts
Original Final Original and Final Budget Final Budget and Actual
2018 2017 2018 2017 2018 2017 2018 2017 2018 2017

Revenue
A.  Local Sources 
1.  Tax Revenue
a.  Tax Revenue - Property 89,111,000.00 89,200,000.00 89,111,000.00 98,000,000.00 0.00 (8,800,000.00) 96,070,118.14 119,815,915.19 (6,959,118.14) (21,815,915.19)
b.  Tax Revenue - Goods and Services 100,000,000.00 70,000,000.00 100,000,000.00 70,000,000.00 0.00 0.00 95,834,808.19 84,361,139.67 4,165,191.81 (14,361,139.67)
c.  Other Local Taxes 14,381,000.00 10,636,000.00 14,381,000.00 10,636,000.00 0.00 0.00 15,691,737.31 14,344,177.45 (1,310,737.31) (3,708,177.45)
Total Tax Revenue 203,492,000.00 169,836,000.00 203,492,000.00 178,636,000.00 0.00 (8,800,000.00) 207,596,663.64 218,521,232.31 (4,104,663.64) (39,885,232.31)
2.  Non-Tax Revenue
a.  Service Income 56,196,500.00 51,475,150.00 56,196,500.00 51,475,150.00 0.00 0.00 72,398,637.06 47,411,349.63 (16,202,137.06) 4,063,800.37
b.  Business Income 18,824,926.00 19,550,424.00 18,824,926.00 19,550,424.00 0.00 0.00 37,461,697.38 20,244,296.90 (18,636,771.38) (693,872.90)
Total Non-Tax Revenue 75,021,426.00 71,025,574.00 75,021,426.00 71,025,574.00 0.00 0.00 109,860,334.44 67,655,646.53 (34,838,908.44) 3,369,927.47
B.  External Sources
1.  Share from the National Internal Revenue Taxes (IRA)
428,097,574.00 398,738,426.00 428,097,574.00 398,738,426.00 0.00 0.00 428,097,574.00 398,738,426.00 0.00 0.00
2.  Share from GOCCs 2,300,000.00 0.00 2,300,000.00 0.00 0.00 0.00 2,092,689.99 0.00 207,310.01 0.00
3.  Other Shares from National Tax Collections 0.00
a.  Share from Ecozone 17,000,000.00 12,000,000.00 17,000,000.00 12,000,000.00 0.00 0.00 16,178,892.56 13,728,060.46 821,107.44 (1,728,060.46)
b.  Share from EVAT 0.00 0.00 0.00 0.00 0.00 0.00 2,400.00 777,272.73 (2,400.00) (777,272.73)
4.  Other Receipts 0.00
a.  Grants and Donations 0.00 2,300,000.00 0.00 2,300,000.00 0.00 0.00 0.00 881,037.38 0.00 1,418,962.62
b.  Other Subsidy Income 1,200,000.00 500,000.00 1,200,000.00 500,000.00 0.00 0.00 0.00 0.00 1,200,000.00 500,000.00
C. Receipts from Borrowings 0.00 0.00 0.00 0.00 0.00 0.00 3,196,822.43 0.00 (3,196,822.43) 0.00
Total Revenue and Receipts 727,111,000.00 654,400,000.00 727,111,000.00 663,200,000.00 0.00 (8,800,000.00) 767,025,377.06 700,301,675.41 (39,914,377.06) (37,101,675.41)
Expenditures
Current Appropriations
General Public Services
Personal Services 122,097,495.00 91,688,359.00 122,097,495.00 97,687,447.00 0.00 (5,999,088.00) 104,049,169.74 82,135,366.94 18,048,325.26 15,552,080.06
Maintenance and Other Operating Expenses 227,428,890.00 239,197,409.00 227,428,890.00 249,497,409.00 0.00 (10,300,000.00) 199,846,717.26 190,658,269.24 27,582,172.74 58,839,139.76
Capital Outlay 101,090,682.00 22,035,000.00 101,090,682.00 237,335,000.00 0.00 (215,300,000.00) 72,550,639.98 29,860,612.72 28,540,042.02 207,474,387.28
Education
Personal Services 4,516,000.00 4,536,000.00 4,516,000.00 4,536,000.00 0.00 0.00 2,799,331.17 3,874,517.33 1,716,668.83 661,482.67
Maintenance and Other Operating Expenses 20,395,000.00 17,683,000.00 20,395,000.00 17,683,000.00 0.00 0.00 13,713,874.55 9,836,503.38 6,681,125.45 7,846,496.62
Capital Outlay 24,200,000.00 24,181,000.00 53,004,157.00 32,981,000.00 (28,804,157.00) (8,800,000.00) 42,412,128.17 15,270,190.65 10,592,028.83 17,710,809.35
Health, Nutrition and Population Control
Personal Services 25,356,234.00 24,302,604.00 25,356,234.00 26,471,877.00 0.00 (2,169,273.00) 24,356,242.44 23,128,651.94 999,991.56 3,343,225.06
Maintenance and Other Operating Expenses 5,822,666.00 5,639,300.00 5,822,666.00 5,639,300.00 0.00 0.00 4,177,205.21 4,572,556.14 1,645,460.79 1,066,743.86
Capital Outlay 2,231,485.00 1,550,000.00 2,231,485.00 1,550,000.00 0.00 0.00 1,266,550.00 597,530.00 964,935.00 952,470.00
Social Services and Social Welfare
Personal Services 5,559,591.00 7,472,681.00 5,559,591.00 7,750,149.00 0.00 (277,468.00) 5,396,531.41 7,060,918.06 163,059.59 689,230.94
Maintenance and Other Operating Expenses 6,458,133.00 25,561,500.00 6,458,133.00 26,761,500.00 0.00 (1,200,000.00) 6,242,361.05 20,148,348.49 215,771.95 6,613,151.51
Capital Outlay 1,392,208.00 750,000.00 1,392,208.00 750,000.00 0.00 0.00 472,555.00 113,155.00 919,653.00 636,845.00

8
 Budgeted Amounts Difference Difference
Particulars Actual Amounts
Original Final Original and Final Budget Final Budget and Actual
2018 2017 2018 2017 2018 2017 2018 2017 2018 2017
Economic Services
Personal Services 6,249,939.00 17,839,426.00 6,249,939.00 18,553,461.00 0.00 (714,035.00) 5,462,651.34 16,554,536.94 787,287.66 1,998,924.06
Maintenance and Other Operating Expenses 3,662,667.00 40,098,652.00 3,662,667.00 44,098,652.00 0.00 (4,000,000.00) 1,521,661.75 31,697,981.61 2,141,005.25 12,400,670.39
Capital Outlay 1,750,000.00 11,650,000.00 1,750,000.00 12,533,000.00 0.00 (883,000.00) 1,525,200.00 10,021,212.54 224,800.00 2,511,787.46
Other Purposes:
Debt Service
Amortization 5,000,000.00 0.00 5,000,000.00 0.00 0.00 0.00 5,000,000.00 0.00 0.00 0.00
LDRRMF
Maintenance and Other Operating Expenses 33,900,000.00 13,386,414.92 33,900,000.00 13,386,414.92 0.00 0.00 27,668,500.00 13,386,414.92 6,231,500.00 0.00
Capital Outlay 0.00 17,013,585.08 0.00 17,013,585.08 0.00 0.00 0.00 12,639,135.08 0.00 4,374,450.00
20% Development Fund
Maintenance and Other Operating Expenses 0.00 24,747,685.00 0.00 24,747,685.00 0.00 0.00 0.00 4,113,677.30 0.00 20,634,007.70
Capital Outlay 85,619,515.00 55,000,000.00 85,619,515.00 55,000,000.00 0.00 0.00 51,591,594.94 29,203,009.72 34,027,920.06 25,796,990.28
Allocation for Senior Citizens and PWD
Maintenance and Other Operating Expenses 6,780,000.00 6,080,000.00 6,780,000.00 6,080,000.00 0.00 0.00 6,779,320.55 4,832,995.16 679.45 1,247,004.84
Others
Maintenance and Other Operating Expenses 137,807,662.00 3,987,384.00 137,807,662.00 3,987,384.00 0.00 0.00 75,557,276.41 1,620,650.00 62,250,385.59 2,366,734.00
Total Current Appropriations 827,318,167.00 654,400,000.00 856,122,324.00 904,042,864.00 (28,804,157.00) (249,642,864.00) 652,389,510.97 511,326,233.16 203,732,813.03 392,716,630.84
Total Appropriations 827,318,167.00 654,400,000.00 856,122,324.00 904,042,864.00 (28,804,157.00) (249,642,864.00) 652,389,510.97 511,326,233.16 203,732,813.03 392,716,630.84
Surplus (Deficit) for the period (100,207,167.00) 0.00 (129,011,324.00) (240,842,864.00) 28,804,157.00 240,842,864.00 114,635,866.09 188,975,442.25 (243,647,190.09) (429,818,306.25)

Recaputation
Personal Services 163,779,259.00 145,839,070.00 163,779,259.00 154,998,934.00 142,063,926.10 132,753,991.21 21,715,332.90 22,244,942.79
Maintenance and Other Operating Expenses 442,255,018.00 376,381,344.92 442,255,018.00 391,881,344.92 335,506,916.78 280,867,396.24 106,748,101.22 111,013,948.68
Capital Outlay 216,283,890.00 132,179,585.08 245,088,047.00 357,162,585.08 169,818,668.09 97,704,845.71 75,269,378.91 259,457,739.37
Financial Expenses 5,000,000.00 0.00 5,000,000.00 0.00 5,000,000.00 0.00 0.00 0.00
Total 827,318,167.00 654,400,000.00 856,122,324.00 904,042,864.00 652,389,510.97 511,326,233.16 203,732,813.03 392,716,630.84

9
Municipality of Silang, Cavite
Notes to Consolidated Financial Statements

Note 1 – Profile

Silang is one of the oldest towns in Cavite which was created in 1571. The Municipality
is divided into 64 barangays, of which five are urban and 59 are rural. It was classified
as a first-class municipality in 1997. It has gross area of 15,641 hectares and 9,731
hectares of it is devoted to agriculture. It is situated in the eastern part of Cavite
Province, bounded on the north by the Municipalities of General Trias, Dasmariñas,
General Mariano Alvarez (GMA) and Carmona; west by Municipalities of Amadeo and
General Trias; east by Municipality of Carmona and Province of Laguna and south by the
City of Tagaytay. It is about 44 kilometers from Manila; 20 kilometers from Trece
Martires City, the Provincial Capital.

Agency Vision

Silang is a God loving, peaceful, healthy, empowered citizenry enjoying progressive agri-
industrialized and ecologically balanced community through a leadership highly
committed to good governance and a model town serving a pivotal role to its adjacent
communities.

Agency Mission

The local government of Silang aims to improve the lives of its people by providing them
an environment conducive to developing a sustainable community where people have
access to quality health and educational facilities, employment opportunities, livelihood
assistance, institutional networking, effective law implementation, infrastructure projects,
agri-industrial development and properly managed ecosystem.

Note 2 – Basis of Financial Statement Presentation

The consolidated financial statements of the municipality have been prepared in accordance
with and comply with the Philippine Public Sector Accounting Standards (PPSAS). The
consolidated financial statements are presented in pesos, which is the functional and
reporting currency of the municipality. The accounting policies have been applied starting
the year 2015. The consolidated financial statements include the accounts of schools wholly
funded by Local Government Units, known as Special Education Fund and Trust Fund for
trust receipts.

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). LGU uses the prescribed
revised chart of accounts for recording and reporting its financial transactions. The
Modified Obligation System is used to record allotments and obligations. Separate

10
 registries are maintained to control allotments and obligations for each class of
allotment.

3.2 Conversion of Accounts

Accounts were converted to conform to PPSAS which was implemented

effective January 1, 2015.

3.3 Consolidation

The controlled entities (funds) are all those over which the controlling entity has the
power to govern the financial and operating policies. Inter-group transaction,
balances and unrealized gains and losses on transactions between entities and
funds are eliminated in full. The municipality used to maintain special accounts
under the General Fund for the following economic enterprises it operates thus
subjected to an audit observation:

 Public Market
 Public Cemeteries

3.4 Revenue recognition

Revenue from non-exchange transactions

Taxes, fees and fines

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

Transfers from other government entities

Revenues from non-exchange transactions with other government entities are

measured at fair value and recognized on obtaining control of the asset (cash, goods,
services and property) if the transfer is free from conditions and it is probable that the
economic benefits or service potential related to the asset will flow to the municipality
and can be measured reliably.

Revenue from exchange transaction

Rental income

Rental income arising from operating leases on investment properties is accounted

for on a straight-line basis over the lease terms and included in revenue.

11
3.5 Property, Plant and Equipment

All property, plant and equipment are stated at cost less accumulated depreciation.
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 municipality recognizes such parts as individual assets with specific
useful lives and depreciates them accordingly. Likewise, when a major inspection is
performed, its cost is recognized in the carrying amount of the plant and equipment as
a replacement if the recognition criteria are satisfied. All other repair and maintenance
costs are recognized in surplus or deficit as incurred. Where an asset is acquired in a
non-exchange transaction for nil or nominal consideration the asset is initially
measured at its fair value.

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

Depreciation is charged at rates calculated to allocate cost or valuation of the asset

less any estimated residual value over its remaining useful life: (refer to COA
issuances on the prescribed useful life of assets)

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

3.6 Leases

LGU as a Lessor

Leases in which the Municipality 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 operating lease is recognized as income on a straight-line-line

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

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3.7 Financial Instruments

Financial Assets

Initial recognition and measurement

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

Subsequent measurement

The subsequent measurement of financial assets depends on their

classification.

Receivables

Receivables include Real Property Tax Receivables, Special Education Tax

Receivable, Due from Other Funds, Advances for Officers and Employees, Due from
Officers and Employees and Other Receivables.

Financial Liabilities

Initial recognition and measurement

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

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

The Municipality Group’s financial liabilities include loans and borrowings.

Subsequent measurement

The measurement of financial liabilities depends on their classification.

Financial liabilities at fair value through surplus or deficit

Financial liabilities at fair value through surplus or deficit include financial liabilities
held for trading and financial liabilities designated upon initial recognition as at fair
value through surplus or deficit.

Loans and borrowings

After initial recognition, interest bearing loans and borrowings are subsequently
measured at amortized cost using the effective interest method. Gains and losses are
recognized in surplus or deficit when the liabilities are derecognized as well as
through the effective interest method amortization process.

13
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.

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.

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 municipality 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 municipality 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.

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 LGU 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 municipality recognizes the effects of changes in accounting policy retrospectively.

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

14
 The municipality 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.

3.13 Related Parties

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

3.14 Service Concession Arrangements

The municipality analyses all aspects of service concession arrangements that it

enters into in determining the appropriate accounting treatment and disclosure
requirements. In particular, where a private party contributes an asset to the
arrangement, the municipality recognizes that asset when, and only when, it controls
or regulates the services the operator must provide together with the asset, to whom it
must provide them, and at what price. In the case of assets other than ’whole-of-life’
assets, it controls, through ownership, beneficial entitlement or otherwise – any
significant residual interest in the asset at the end of the arrangement. Any assets so
recognized are measured at their fair value. To the extent that an asset has been
recognized, the municipality also recognizes a corresponding liability, adjusted by a
cash consideration paid or received.

3.15 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
municipality. 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 under spending on line items.

15
3.16 Significant Judgments and Sources of Estimation Uncertainty

Judgements

In the process of applying the Municipality’s accounting policies, management has

made judgments, which have the most significant effect on the amounts recognized in
the consolidated financial statements.

Operating lease commitments – Municipality as lessor

The LGU has entered into property leases of certain of its properties. The LGU has
determined, based on an evaluation of the terms and conditions of the arrangements,
(such as the lease term not constituting a substantial portion of the economic life of the
commercial property) that it retains all the significant risks and rewards of ownership of
the properties and accounts for the contracts as operating leases.

Estimates and assumptions

The key assumptions concerning the future and other key sources of estimation
uncertainty at the reporting date, that have a significant risk of causing a material
adjustment to the carrying amounts of assets and liabilities within the next financial
year, are described below. The municipality based its assumptions and estimates on
parameters available when the consolidated financial statements were prepared.
However, existing circumstances and assumptions about future developments may
change due to market changes or circumstances arising beyond the control of the
municipality. Such changes are reflected in the assumptions when they occur.

Useful lives and residual values

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

a) The condition of the asset based on the assessment of experts employed by the
municipality;
b) The nature of the asset, its susceptibility and adaptability to changes in technology
and processes;
c) The nature of the processes in which the asset is deployed; and
d) Changes in the market in relation to the asset

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.

16
 Provisions

Provisions were raised and management determined an estimate based on the

information available. Provisions are measured at the management's best estimate of
the expenditure required to settle the obligation at the reporting date, and are
discounted to present value where the effect is material.

Note 4 – Cash and Cash Equivalents

This account is composed of the following:

2018 2017
Cash Local Treasury
General Fund P 128,066.64 P 12,407.20
Special Education Fund (63,572.49) 17,832.51
Trust Fund (3,500.00) 0.00
Sub-total 60,994.15 30,239.71

Petty Cash
General Fund 27,866.00 21,816.50
Sub-total 27,866.00 21,816.50

Cash in Bank - Local Currency, Current Account

General Fund 561,343,909.49 458,236,496.91
Special Education Fund 154,680,615.02 130,427,911.34
Trust Fund 43,575,247.42 67,803,744.58
Sub-total 759,599,771.93 656,468,152.83
Total P 759,688,632.08 P 656,520,209.04

Cash on hand balances represent collections on the last working day of December 2018
which were immediately deposited the following banking day.

Petty Cash are funds intended for petty expenses.

Cash in Bank earns interest based on the prevailing bank deposits rates. Short-term
deposits are made for varying periods, depending on the immediate cash requirements of
the municipality and earn interest at the respective short-term deposit rate. The municipality
cash account balances shall be used for LGU’s various expense activities.

Note 5 – Investments

2018 2017
Financial Assets - Others
Guaranty Deposits P 976,608.45 P 848,968.45

The amount represents MERALCO’s meter deposit included in Guaranty Deposit.

17
Note 6 – Receivables

This account is composed of the following:

2018 2017
Loans and Receivable Accounts
General Fund
Real Property Tax Receivable P 8,318,994.73 P 108,563.42
Loans Receivable - Others 8,201,244.73 8,923,643.84
Special Education Fund
Special Education Tax Receivable 164,981.86 107,890.09
Sub-total 16,685,221.32 9,140,097.35

Intra-Agency Receivables
General Fund
Due from Other Funds 0.00 2,304,808.39
Special Education Fund
Due from Other Funds 0.00 4,171,009.99
Trust Fund
Due from Other Funds 49,459,284.76 35,645,506.72
Sub-total 49,459,284.76 42,121,325.10

Advances
General Fund
Advances for Payroll 9,895.77 28,300.85
Advances to Officers and Employees 6,049,406.72 5,750,799.48
Special Education Fund
Advances for Payroll 236,000.00 0.00
Advances to Officers and Employees 3,554,579.63 142,920.00
Trust Fund
Advances to Officers and Employees 0.00 446,000.00
Sub-total 9,849,882.12 6,368,020.33

Other Receivables
General Fund
Receivables - Disallowances/Charges 0.00 1,852,537.72
Due from Officers and Employees 947,672.85 1,067,672.85
Other Receivables 17,129,065.87 406,250.04
Special Education Fund
Receivables - Disallowances/Charges 0.00 207,160.50
Other Receivables 0.00 3,312,499.13
Sub-total 18,076,738.72 6,846,120.24
Trust Fund
Other Receivables 23,500.00 0.00
Sub-total 23,500.00 0.00
Total P 94,094,626.92 P 64,475,563.02

18
Balances on RPT Receivable and SET Receivable accounts represent the remaining
balances on the amount set-up and established at the beginning of year 2018. Amount
booked under Loan Receivable represents amount lent to various cooperatives and farmer
beneficiaries. We coordinated with the Municipal Cooperative Development Corporation to
handle loans granted to cooperative and with the Municipal Agriculture Office for the farmer
beneficiaries.

The amount booked under Due from Officers and Employees account represents shortages
on collections discovered during audit. Consequently, the amount is reduced by remittance
from the concerned employees of the Municipality.

Advances to Officers and Employees were cash advances unliquidated at year end.
Demand letters from COA and monthly notices were sent to these employees for prompt
liquidation.

Note 7 – Prepayments

This consists of the following:

2018 2017
General Fund
Advances to Contractors P 5,830,877.38 P 2,529,113.18
Prepaid Rent 307,000.00 307,000.00
Special Education Fund
Advances to Contractors 3,355,517.83 221,397.77
Trust Fund
Advances to Contractors 1,788,115.97 2,532,898.23
Total P 11,281,511.18 P 5,590,409.18

Prepaid Rent represents advance rental at VCV Complex for the Municipal Library and at
Caparas Hospital for Rural Health Center.

The balance of Advances to Contractors of represents the remaining mobilization fee for
various contractors. The amounts are gradually reduced via recoupment corresponding to
partial billing payments made

Note 8 – Property Plant and Equipment

2018 2017
General Fund
Land P 136,168,127.48 P 126,168,127.48
Other Land Improvements 233,600,859.33 201,924,829.52
Accumulated Depreciation - Other Land Improvements (147,579,795.70) (140,339,875.06)
Roads, Highways and Bridges 43,749,629.02 9,127,093.30
Accumulated Depreciation - Roads, Highways and
Bridges (2,864,530.99) (1,822,883.35)

19
 2018 2017
General Fund
Flood Control Systems P 1,496,695.13 P 1,496,695.13
Accumulated Depreciation - Flood Control Systems (11,225.21) (11,225.21)
Sewer Systems 5,000,000.00 0.00
Accumulated Depreciation - Sewer Systems (37,500.00) 0.00
Water Supply Systems 927,800.41 431,276.30
Accumulated Depreciation - Water Supply Systems (101,292.50) (64,702.82)
Power Supply System 734,917.06 734,917.06
Accumulated Depreciation - Power Supply System (493,714.37) (409,858.97)
Parks, Plazas and Monuments 248,000.00 248,000.00
Accumulated Depreciation - Parks, Plazas and
Monuments (111,600.00) (66,960.00)
Other Infrastructure Assets 3,226,962.91 3,226,962.91
Accumulated Depreciation - Other Infrastructure Assets (1,317,206.10) (790,323.66)
Buildings 138,725,959.13 126,948,175.93
Accumulated Depreciation - Buildings (33,404,667.62) (28,275,430.10)
School Buildings 116,197,933.34 116,197,933.34
Accumulated Depreciation - School Buildings (29,525,334.13) (23,354,976.37)
Hospitals and Health Centers 2,347,391.79 2,347,391.79
Accumulated Depreciation - Hospitals and Health Centers (668,775.81) (548,452.77)
Markets 169,579,242.57 162,109,377.00
Accumulated Depreciation - Markets (58,280,672.06) (52,528,293.14)
Other Structures 127,014,893.03 97,395,541.33
Accumulated Depreciation - Other Structures (12,390,797.90) (9,575,241.38)
Machinery 12,475,000.00 12,475,000.00
Accumulated Depreciation - Machinery (8,099,809.68) (6,535,964.40)
Office Equipment 69,716,649.01 56,316,821.01
Accumulated Depreciation - Office Equipment (42,881,740.34) (36,526,586.18)
Information and Communication Technology Equipment 92,093,798.17 86,148,148.17
Accumulated Depreciation - Information and
Communication Technology Equipment (64,325,078.36) (60,506,881.28)
Communication Equipment 16,724,987.25 14,355,137.25
Accumulated Depreciation - Communication Equipment (10,305,334.83) (9,258,432.15)
Construction and Heavy Equipment 97,407,803.24 91,782,803.24
Accumulated Depreciation - Construction and Heavy
Equipment (27,631,653.09) (21,785,718.09)
Disaster Response and Rescue Equipment 10,770,207.00 9,423,207.00
Accumulated Depreciation - Disaster Response and
Rescue Equipment (2,948,795.06) (2,097,902.90)
Military, Police and Security Equipment 1,942,740.00 1,942,740.00
Accumulated Depreciation - Military, Police and Security
Equipment (1,390,924.97) (1,212,154.49)
Medical Equipment 7,726,941.00 6,356,306.00
Accumulated Depreciation - Medical Equipment (3,467,210.93) (2,830,753.61)
Technical and Scientific Equipment 333,133.00 333,133.00
Accumulated Depreciation - Technical and Scientific
Equipment (79,663.00) (46,699.00)
Other Machinery and Equipment 1,370,106.20 1,370,106.20
Accumulated Depreciation - Other Machinery and
Equipment (1,035,133.69) (945,647.65)

20
 2018 2017
General Fund
Motor Vehicles P 77,193,386.11 P 60,876,636.11
Accumulated Depreciation - Motor Vehicles (45,410,720.01) (40,509,524.01)
Other Transportation Equipment 4,660,095.00 4,660,095.00
Accumulated Depreciation - Other Transportation
Equipment (3,377,879.13) (2,969,775.93)
Furniture and Fixtures 16,852,747.36 15,249,388.99
Accumulated Depreciation - Furniture and Fixtures (8,583,099.48) (7,685,519.28)
Books 1,003,572.42 949,992.67
Accumulated Depreciation - Books (781,823.31) (781,823.31)
Other Leased Assets Improvements 54,000.00 54,000.00
Accumulated Depreciation - Other Leased Assets
Improvements (45,360.00) (43,740.00)
Other Property, Plant and Equipment 12,323,402.46 10,376,652.46
Accumulated Depreciation - Other Property, Plant and
Equipment (9,087,576.29) (9,033,645.89)
Sub-Total 885,428,064.86 760,467,497.19

Special Education Fund

Land 11,932,950.30 11,932,950.30
Other Land Improvements 528,850.00 528,850.00
Accumulated Depreciation - Other Land Improvements (387,000.00) (387,000.00)
Road Networks 1,102,800.09 0.00
Buildings 5,091,774.50 5,091,774.50
Accumulated Depreciation - Buildings (1,457,065.22) (1,187,600.75)
School Buildings 122,370,487.85 83,901,470.36
Accumulated Depreciation - School Buildings (14,222,276.96) (10,516,314.56)
Other Structures 2,461,414.59 2,031,704.59
Accumulated Depreciation - Other Structures (90,000.00) (90,000.00)
Office Equipment 5,513,421.00 3,545,429.00
Accumulated Depreciation - Office Equipment (3,621,809.95) (2,673,562.39)
Information and Communication Technology Equipment 11,179,800.00 11,134,800.00
Accumulated Depreciation - Information and
(1,886,480.90) (1,404,345.60)
Communication Technology Equipment
Communication Equipment 97,500.00 97,500.00
Accumulated Depreciation - Communication Equipment (87,150.00) (86,850.00)
Motor Vehicles 2,534,000.00 2,534,000.00
Accumulated Depreciation - Motor Vehicles (2,280,600.00) (2,280,600.00)
Furniture and Fixtures 14,046,050.98 9,621,260.98
Accumulated Depreciation - Furniture and Fixtures (6,900,237.19) (6,601,768.92)
Books 21,362,558.45 20,360,298.45
Accumulated Depreciation - Books (20,125,458.51) (15,455,498.55)
Other Property, Plant and Equipment 944,518.22 944,518.22
Accumulated Depreciation - Other Property, Plant and
Equipment (640,726.19) (536,056.19)
Sub-Total 147,467,321.06 110,504,959.44
Total P 1,032,895,385.92 P 870,972,456.63

21
Note 9 – Biological Assets

2018 2017
General Fund
Bearer Biological Assets
Breeding Stocks P 492,000.00 P 0.00
Plants and Trees 998,500.00 0.00
Total P 1,490,500.00 P 0.00

Note 10 – Financial Liabilities

This account is composed of the following:

Accounts Payable P 79,660,583.51 P 42,664,039.74

Interest Payable 8,155,557.77 8,155,557.77
Special Education Fund
Accounts Payable 35,195,473.91 603,788.08
Sub-total Current Financial Liabilities 123,011,615.19 51,423,385.59

Non-Current
General Fund
Loans Payable - Domestic 0.00 5,000,000.00
Sub-total Non-Current Financial Liabilities 0.00 5,000,000.00
Total P 123,011,615.19 P 56,423,385.59

Accounts Payable accounts include amount obligated at year-end for services rendered and
goods delivered wherein payment will be in CY 2019. Interest Payable represents interest
accrued payable to Quedancor.

Note 11 – Inter–Agency Payables

This account consists of the following:

2018 2017
General Fund
Due to BIR P 6,079,421.03 P 3,482,759.11
Due to GSIS (272,735.74) 0.00
Due to Pag-IBIG 343,557.72 160,387.67
Due to Philhealth 76,614.24 0.00
Due to NGAs 146,572.58 339,144.88
Due to LGUs 6,652,800.35 18,890,866.17
Sub-total 13,026,230.18 22,873,157.83

22
 2018 2017
Special Education Fund
Due to BIR P 498,313.28 P 170,166.73
Due to LGUs 15,617,195.86 9,851,157.31
Sub-total 16,115,509.14 10,021,324.04

Trust Fund
Due to BIR 525,260.34 157,556.24
Due to NGAs 23,525,647.84 46,742,474.74
Due to LGUs 5,359,956.52 5,474,756.52
Sub-total 29,410,864.70 52,374,787.50
Total P 58,552,604.02 P 85,269,269.37

Amount of Due to BIR account pertains to the unremitted taxes due the Bureau of Internal
Revenue (BIR) as of December 31, 2018. Other mandatory obligations such as the Due to
GSIS, Pag-IBIG and Philhealth were likewise to be remitted in the ensuing year.

Due to LGUs includes amount due to the Provincial Government for the Real Property Tax
(RPT) and Special Education Tax (SET), Assessor’s Office, Local Fire Station, Share from
Quarry and other LGUs.

Note 12 – Intra-Agency Payables

This account consists of the following:

2018 2017
General Fund
Due to Other Funds P 48,591,544.35 P 35,899,891.07
Special Education Fund
Due to Other Funds 867,740.41 5,038,750.40
Trust Fund
Due to Other Funds 0.00 1,182,683.63
Total P 49,459,284.76 P 42,121,325.10

Note 13 – Trust Liabilities

This account consists of the following:

2018 2017
General Fund
Guaranty/Security Deposits Payable P 727,584.62 P 2,230,124.94
727,584.62 2,230,124.94
Special Trust Fund
Guaranty/Security Deposits Payable 94,191.69 226,244.86
94,191.69 226,244.86

23
 2018 2017
Trust Fund
Trust Liabilities - DRRMF P 64,870,291.70 P 52,787,787.31
Bail Bonds Payable 5,372.50 5,372.50
Guaranty/Security Deposits Payable 752,473.77 76,195.00
65,628,137.97 52,869,354.81
Total P 66,449,914.28 P 55,325,724.61

The Trust Liabilities - DRRMF account represents the amount set aside by the Municipality
to support its disaster risk reduction management activities pursuant to RA No. 10121
otherwise known as the “Local Disaster Risk Reduction and Management Act of 2010”.

Note 14 – Other Payables

This account consists of the following:

2018 2017
General Fund P 1,925,680.53 P 3,602,868.37
Special Education Fund 53,086.68 53,086.68
Trust Fund (196,354.52) 1,323.59
Total P 1,782,412.69 P 3,657,278.64

Amount deducted to employees for loan granted by various institutions such as

Development Bank of the Philippines, Landbank of the Philippines, Philippine National Bank
and other loan deductions from the various cooperatives were booked under the Other
Payables Account. Also included in this account are the accreditation/bid documents and
3 per cent engineering overhead.

Note 15 – Deferred Credits/Unearned Income

2018 2017
General Fund
Deferred Real Property Tax P 8,319,994.73 P 108,563.42
Other Deferred Credits 38,694,151.52 17,686,495.11
Sub-Total 47,014,146.25 17,795,058.53
Special Education Fund
Deferred Special Education Tax 164,981.86 107,890.09
Other Deferred Credits 0.00 17,954,134.15
Sub-Total 164,981.86 18,062,024.24
Total P 47,179,128.11 P 35,857,082.77

Deferred RPT/SET accounts represent the remaining balances of the amounts set-up and
established at the beginning of CY 2018. Amount booked under Other Deferred Credits
represent advance payment of RPT & SET in CY 2018 to be recognized as income in
CY 2019.

24
Note 16 – Tax Revenue

This account consists of the following:

2018 2017
General Fund
Community Tax P 3,856,354.82 P 3,288,131.59
Real Property Tax- Basic 43,899,037.12 59,873,380.12
Less: Discount on Real Property Tax - Basic (16,944,525.68) (8,369,304.66)
Business Tax 95,834,808.19 83,974,439.67
Franchise Tax 0.00 386,700.00
Fines and Penalties - Taxes on Individual
and Corporation 11,835,382.49 11,043,217.13
138,481,056.94 150,196,563.85
Special Education Fund
Special Education Tax 69,115,606.70 68,311,839.73
Fines and Penalties - Property Taxes 0.00 12,828.73
69,115,606.70 68,324,668.46
Total P 207,596,663.64 P 218,521,232.31

Note 17 – Share from National Taxes

This account includes the following:

2018 2017

Share from National Taxes

Share from Internal Revenue
Collections (IRA) P 428,097,574.00 P 398,738,426.00
428,097,574.00 398,738,426.00
Other Share from National Taxes
Share from Expanding Value
Added Tax 2,400.00 777,272.73
Share from Economic Zone 16,178,892.56 13,728,060.46
16,181,292.56 14,505,333.19
Total P 444,278,866.56 P 413,243,759.19

Note 18 – Service and Business Income

2018 2017
Service Income
General Fund
Permit Fees P 22,454,163.53 P 20,369,932.12
Registration Fees 1,265,537.42 1,392,705.00
Clearance and Certification Fees 3,246,360.00 3,155,620.00
Inspection fees 17,733,219.44 13,544,360.13

25
 2018 2017
Service Income
General Fund
Fees for Sealing and Licensing of Weights and
Measures P 25,150.00 P 7,250.00
Other Service Income 27,668,206.67 8,941,482.38
72,392,637.06 47,411,349.63
Special Education Fund
Other Service Income 6,000.00 0.00
Total Service Income 72,398,637.06 47,411,349.63

Business Income
General Fund
Rent Income 5,082.86 5,782.86
Receipt from Market Operations 32,121,848.53 16,076,542.02
Receipt from Slaughterhouse Operations 1,075,459.52 443,626.90
Garbage Fees 3,653,135.00 3,036,237.50
Interest Income 428,425.40 535,509.86
Other Business Income 88,206.52 0.00
37,372,157.83 20,097,699.14
Special Education Fund
Interest Income 89,539.55 146,597.76
Total Business Income 37,461,697.38 20,244,296.90
Grand Total P 109,860,334.44 P 67,655,646.53

Note 19 – Shares, Grants and Donations

2018 2017
Share from PAGCOR P 2,092,689.99 P 881,037.38

Note 20 – Personnel Services

2018 2017
General Fund
Personnel Services
Salaries and Wages - Regular P 59,823,163.82 P 56,049,383.27
Salaries and Wages - Casual/Contractual 10,335,182.17 9,106,840.78
Other Compensation
Personal Economic Relief Allowance (PERA) 8,621,727.28 7,992,642.16
Representation Allowance (RA) 2,098,950.00 2,103,450.00
Transportation Allowance (TA) 1,417,500.00 1,415,250.00
Clothing/Uniform Allowance 2,040,000.00 1,670,000.00
Subsistence Allowance 401,939.76 387,450.00
Productivity Incentive Allowance 11,034,500.00 0.00
Honoraria 800,179.98 7,929,171.19
Hazard Pay 2,452,044.79 2,257,835.85

26
 2018 2017
General Fund
Other Compensation
Overtime and Night Pay P 7,653,256.66 P 2,664,183.12
Year End Bonus 6,036,395.90 5,273,454.81
Cash Gift 1,808,250.00 1,635,500.00
Other Bonuses and Allowances 5,641,883.16 5,207,177.30
Personnel Benefits Contributions
Retirement and Life Insurance Premiums 8,511,303.35 7,592,389.58
PAG-IBIG Contributions 695,134.37 673,080.84
PhilHealth Contributions 925,239.23 696,946.38
Employees Compensation Insurance Premiums 376,775.21 349,229.46
Other Personnel Benefits
Terminal Leave Benefits 2,729,321.54 4,460,438.14
Other Personnel Benefits 5,861,847.71 11,415,051.00
Sub-total 139,264,594.93 128,879,473.88

Special Education Fund

Personnel Services
Salaries and Wages - Casual/Contractual 758,785.72 784,000.00
Other Compensation
Honoraria 2,040,545.45 3,090,517.33
Sub-total 2,799,331.17 3,874,517.33
Total P 142,063,926.10 P 132,753,991.21

Note 21 – Maintenance and Other Operating Expenses

Breakdown of the MOOE accounts are as follows:

2018 2017
General Fund
Travelling Expenses
Travelling Expenses - Local P 1,259,830.08 P 2,569,949.81
Training and Scholarship Expenses
Training Expenses 13,847,270.89 3,357,256.89
Scholarship Expenses 2,229,000.00 1,696,060.50
Supplies and Material Expenses
Office Supplies Expenses 8,575,937.95 6,468,945.69
Accountable Forms Expenses 624,408.75 585,378.15
Animal/Zoological Supplies Expenses 0.00 977,200.00
Food Supplies Expenses 145,500.00 27,900.00
Welfare Goods Expenses 705,000.00 1,727,000.00
Drugs and Medicines Expense 8,521,012.00 7,947,266.55
Med., Dental & Lab. Supp Expense 2,655,278.00 1,777,121.00
Fuel, Oil & Lubricants Expense 17,719,455.48 11,614,067.70

27
 2018 2017
General Fund
Supplies and Material Expenses
Agricultural and Marine Supplies Expenses P 494,870.00 P 3,211,774.00
Military and Police Supplies Expenses 104,000.00 0.00
Chemical and Filtering Supplies Expenses 1,325,934.00 0.00
Other Supplies and Materials Expense 19,923,971.90 6,685,247.50
Utility Expenses
Water Expenses 2,060,703.90 2,148,827.00
Electricity Expenses 14,123,945.33 18,887,273.32
Communication Expenses
Postage and Courier Services 187,327.00 142,742.00
Telephone Expenses 2,550,686.48 2,203,937.80
Internet Subscription Expenses 719,680.00 623,691.97
Cable, Satellite, Telegraph and Radio Expenses 13,000.00 12,000.00
Awards/Rewards and Prizes
Awards and Rewards Expenses 0.00 292,500.00
Prizes 810,200.00 157,000.00
Survey, Research, Exploration and Development Expenses
Survey Expenses 70,689.00 0.00
Demolition/Relocation and Desilting/Dredging Expenses
Demolition and Relocation Expenses 2,421,139.20 0.00
Confidential, Intelligence and Extraordinary Expenses
Confidential Expenses 20,064,805.00 18,240,733.00
Extraordinary Miscellaneous Expenses 490,500.00 90,000.00
Professional Services
Legal Services 0.00 500.00
Consultancy Services 218,000.00 0.00
Other Professional Services 8,927,120.00 913,609.00
General Services
Environment/Sanitary Services 76,263,203.54 17,255,058.23
Security Services 3,713,770.78 3,928,140.66
Other General Services 10,550,717.62 13,161,896.68
Repairs and Maintenance
Repairs and Maintenance - Land Improvement 0.00 1,417,344.65
Repairs and Maintenance - Infrastructure Assets 3,957,459.00 4,524,712.00
Repairs and Maintenance - Buildings and Other Structures 3,262,253.83 5,051,398.74
Repairs and Maintenance - Machineries and Equipment 5,343,107.50 4,301,197.00
Repairs and Maintenance - Transportation Equipment 3,298,415.80 3,260,623.10
Repairs and Maintenance - Furniture and Fixtures 0.00 2,550.00
Taxes, Insurance Premium and Other Fees
Fidelity Bond Premiums 170,253.75 168,630.46
Insurance Expenses 381,934.70 234,377.91
Other Maintenance and Operating Expenses
Advertising Expenses 633,500.00 573,800.00
Printing and Publication Expenses 1,893,327.14 972,656.00
Representation Expenses 10,267,466.72 5,488,016.04

28
 2018 2017
General Fund
Other Maintenance and Operating Expenses
Rent Expense P 2,961,050.00 P 34,618,210.00
Membership Dues & Contribution to Organizations 50,000.00 203,422.00
Subscription Expense 20,820.00 28,080.00
Donations 43,639,368.32 38,199,966.00
Other Maintenance and Operating Expenses 9,186,624.18 25,131,202.35
Sub-total 306,382,537.84 250,879,263.70

Special Education Fund

Travelling Expenses
Travelling Expenses - Local 304,340.00 641,510.00
Training and Scholarship Expenses
Training Expenses 3,023,925.00 1,881,046.00
Supplies and Materials Expenses
Office Supplies Expenses 635,096.00 1,366,275.50
Textbooks and Instructional Materials Expenses 0.00 191,200.00
Other Supplies and Materials Expenses 1,490,147.75 801,587.00
Utility Expenses
Water Expenses 0.00 2,131.00
Electricity Expenses 223,452.88 263,815.79
Communication Expenses
Telephone Expenses 54,475.11 25,673.11
General Services
Other General Services 4,412,237.99 3,326,302.48
Repairs and Maintenance
Repairs and Maintenance - Building and Other Structures 916,165.72 224,025.00
Other Maintenance and Operating Expenses
Printing and Publication Expenses 2,374,034.10 256,505.00
Representation Expenses 0.00 6,990.00
Membership Dues & Contribution to Organizations 280,000.00 100,000.00
Other Maintenance and Operating Expenses 0.00 749,442.50
Sub-total 13,713,874.55 9,836,503.38
Total P 320,096,412.39 P 260,715,767.08

Note 22 – Financial Expenses

Special
General Fund Education Fund Total
Other Financial Charges P 224,069.89 P 17,947.96 P 242,017.85

29
Note 23 – Non-Cash Expenses

This account is composed of the following:

2018 2017
General Fund
Depreciation - Land Improvements P 7,239,920.64 P 7,291,051.89
Depreciation - Infrastructure Assets 1,771,115.16 1,744,840.37
Depreciation - Building and Other Structures 19,987,853.76 19,987,853.76
Depreciation - Machinery and Equipment 23,898,604.20 20,418,604.20
Depreciation - Transportation Equipment 5,309,299.20 5,309,299.20
Depreciation - Furniture, Fixtures and Books 897,580.20 897,580.20
Depreciation - Leased Asset Improvements 1,620.00 1,620.00
Depreciation - Other Property, Plant and
Equipment 53,930.40 53,930.40
59,159,923.56 55,704,780.02
Special Education Fund
Depreciation - Buildings and Other Structures 3,999,923.64 3,999,923.64
Depreciation - Machinery and Equipment 1,405,776.36 1,405,776.36
Depreciation - Furniture, Fixtures and Books 4,968,837.96 4,968,837.96
Depreciation - Other Property, Plant and
Equipment 104,670.00 104,670.00
10,479,207.96 10,479,207.96
Total P 69,639,131.52 P 66,183,987.98

Note 24 – Transfers, Assistance and Subsidy

This account is composed of the following:

2018 2017
Financial Assistance/Subsidy to
General Fund
Subsidy to National Government Agencies P 0.00 P 215,930.00
Subsidy to Other Local Government Units 128,000.00 64,000.00
Subsidy to Other Funds 0.00 14,540,873.34
Transfers to
General Fund
Transfers of Unspent Current Year DRRM
Funds to the Trust Funds 15,282,504.39 8,327,081.18
Total P 15,410,504.39 P 23,147,884.52

30
Note 25 – Prior Period Errors

Fundamental errors of prior years were corrected by using the Prior Years’ Adjustment
Account. Lump of the amount under Prior Period Adjustment refers to reversal of Accounts
Payables ageing 2 years and over.

Note 26 – Government Equity

Special
General Fund Education Fund Total
Balance at January 1 P 1,104,645,177.77 P 215,108,362.47 P 1,319,753,540.24
Add (Deduct)
Prior Period Errors 18,266,890.74 (404,687.86) 17,862,202.88
Restated Balance 1,122,912,068.51 214,703,674.61 1,337,615,743.12
Add (Deduct) Changes in net
assets/equity during the Year
Surplus for the period 174,175,777.77 42,200,784.61 216,376,562.38
Balance at December 31 P 1,297,087,846.28 P 256,904,459.22 P 1,553,992,305.50

Note 27 – Cash Flows Statements

Reconciliation of Net Cash Flows from Operating Activities to Surplus

Special Education
General Fund Fund Trust Fund Total
Surplus/(deficit) P 174,175,777.77 P 42,200,784.61 P 0.00 P 216,376,562.38
Non-cash Transactions
Depreciation 59,159,923.56 10,479,207.96 0.00 69,639,131.52
Increase (Decrease) in
Payables 36,661,541.24 36,382,807.77 (11,585,501.38) 61,458,847.63
(Increase) Decrease in
Receivables (20,213,704.08) 3,985,918.22 (13,391,278.04) (29,619,063.90)
(Increase) Decrease in
current assets (4,278,372.65) (3,134,120.06) 744,782.26 (6,667,710.45)
Prior Year Adjustment 18,266,890.74 (404,687.86) 0.00 17,862,202.88
Net cash flows from
operating activities P 263,772,056.58 P 89,509,910.64 P (24,231,997.16) P 329,049,970.06

31
 Note 28 – Comparison of Budget and Actual Amounts

Municipality of Silang-
Reconciliation between actual
amounts on a comparable
basis as presented in this
GENERAL FUND
statement and in the
Statement of Financial
Performance for the Year
Ended December 31, 2018

Personnel Financial
Income Services MOOE Expenses Capital Outlay
Comparison Statement of
Budget and Actual P 697,814,230.81 P 139,264,594.93 P 321,793,042.23 P 5,000,000.00 P 127,406,539.92
Basis Differences:
Receipts not considered
as income:
Borrowings (3,196,822.43) 0.00 0.00 0.00 0.00
Budgetary items not
considered as expenses:
Non-cash Expenses 0.00 0.00 59,159,923.56 0.00 0.00
Debt Service 0.00 0.00 0.00 (5,000,000.00) 0.00
Other Financial Charges 0.00 0.00 0.00 224,069.89 0.00
Capital Expenditures 0.00 0.00 0.00 0.00 (127,406,539.92)
Per Statement of
Financial Performance P 694,617,408.38 P 139,264,594.93 P 380,952,965.79 P 224,069.89 P 0.00

Municipality of Silang-
Reconciliation between actual
amounts on a comparable
basis as presented in this
SPECIAL EDUCATION FUND
statement and in the
Statement of Financial
Performance for the Year
Ended December 31, 2018

Personnel Financial
Income Services MOOE Expenses Capital Outlay
Comparison Statement of
Budget and Actual P 69,211,146.25 P 2,799,331.17 P 13,713,874.55 P 0.00 P 42,412,128.17
Basis Differences:
Receipts not considered
as income:
Borrowings 0.00 0.00 0.00 0.00 0.00
Budgetary items not
considered as expenses:
Non-cash Expenses 0.00 0.00 10,479,207.96 0.00 0.00
Debt Service 0.00 0.00 0.00 0.00 0.00
Other Financial Charges 0.00 0.00 0.00 17,947.96 0.00
Capital Expenditures 0.00 0.00 0.00 0.00 (42,412,128.17)
Per Statement of
Financial Performance P 69,211,146.25 P 2,799,331.17 P 24,193,082.51 P 17,947.96 P 0.00

32
 Part II -
AUDIT OBSERVATIONS AND
RECOMMENDATIONS
 AUDIT OBSERVATIONS AND RECOMMENDATIONS

1. The reliability and correctness of the reported year-end balances of Property, Plant and
Equipment (PPE) accounts aggregating P1,600,833,105.40, which partake 84 per cent
of the Municipality’s total assets of P1,900,427,264.55, could not be ascertained due to
the following:

a) No physical count was conducted in Calendar Year 2018 and the corresponding
Report on the Physical Count of Property, Plant, and Equipment (RPCPPE) was not
prepared; and

b) Non-maintenance of Property, Plant and Equipment Ledger Cards (PPELC) and Real
Property Ledger Cards (RPLC) by the Accounting Office and incomplete/un-
updated Property Cards by the General Services Office (GSO).

Section 124 of the Manual on the New Government Accounting System (MNGAS) for Local
Government Units (LGUs), Volume I, provides that physical count of property, plant and
equipment by type shall be made annually and reported on the Report on the Physical Count
of Property, Plant and Equipment (RPCPPE). This shall be submitted to the Auditor concerned
not later than January 31 of each year.

Section 114 of the Manual on NGAS provides that the Chief Accountant shall maintain the
perpetual inventory records comprising of, among others, Property, Plant and Equipment
Ledger Cards (PPELCs) for each category of PPE. Such ledger cards shall contain the details
of the PPE account in the inventory control account in the general ledger.

The General Services Officer shall likewise maintain property cards for PPE in their custody
to account for the receipt and disposition of the same. The balance of the property cards
should always reconcile with the ledger cards of the accounting unit. They should also
reconcile with other property records like Acknowledgement Receipts for Equipment.

Also, Section 53 of Government Accounting and Auditing Manual (GAAM), Volume III, states
that accountability for the custody and use of an asset is to be assigned and maintained and
periodic comparison shall be made of the existing asset with the recorded accountability and
appropriate action taken on any differences.

As per accounting records, the Property, Plant and Equipment accounts had the following
balances as of December 31, 2018:

Accumulated Carrying
PPE Accounts Cost
Depreciation Amount
Land P 148,101,077.78 P 0.00 P 148,101,077.78
Land Improvements 234,129,709.33 147,966,795.70 86,162,913.63
Infrastructure Assets 56,486,804.62 4,937,069.17 51,549,735.45
Buildings and Other Structures 683,789,096.80 150,039,589.70 533,749,507.10
Machinery and Equipment 327,352,085.87 167,760,784.80 159,591,301.07
Transportation Equipment 84,387,481.11 51,069,199.14 33,318,281.97
Furniture, Fixtures and Books 53,264,929.21 36,390,618.49 16,874,310.72
Leased Asset Improvements 54,000.00 45,360.00 8,640.00
Other Property, Plant and 13,267,920.68 9,728,302.48 3,539,618.20
Total P 1,600,833,105.40 P 567,937,719.48 P 1,032,895,385.92

33
However, the above-presented balances of PPE accounts could not be relied upon due to the
following deficiencies:

a.) The Inventory Committee which was headed by the OIC- General Services Officer failed
to undertake a physical count of all the properties and equipment of the Municipality in CY
2018, thus the corresponding Report on the Physical Count of Property, Plant and
Equipment (RPCPPE) was not prepared;

b.) Property, Plant and Equipment Ledger Cards (PPELCs) and Real Property Ledger Cards
(RPLCs) were not prepared/maintained by the Office of the Municipal Accountant; and

c.) The Property Cards (PCs) being maintained by the GSO were incomplete or not up to
date since 2016. Upon inquiry with the said office, it was revealed that acquisitions made
in 2017 up to present were only recorded in the Acknowledgement Receipt for Equipment
(ARE).

The conduct of physical count at least once a year is mandatory in order to facilitate the
reconciliation and updating of GSO and accounting records more so that the PPE accounts
partake 84 per cent of the municipality’s total assets as of December 31, 2018.

Moreover, the non-preparation/non-maintenance by the General Services Office (GSO) of the

PCs, PPELCs and RPLCs could affect the proper recording, control and monitoring of the
property and equipment of the Municipality.

With these noted deficiencies, the existence, completeness, and accuracy of the PPE account
balances as presented in the financial statements of the municipality could not be ascertained.

We recommended that the Municipal Mayor direct the:

a. Inventory Committee to conduct a complete physical count of all the property and
equipment of the Municipality to determine/confirm its actual condition and
existence, and the corresponding Report on the Physical Count of Property, Plant
and Equipment (RPCPPE) be submitted to the Office of the Auditor on or before
January 31 of each year;

b. Municipal Accountant and OIC-General Services Officer to prepare, maintain and

update the PPELCs, RPLCs and Property Cards, and ensure their completeness as
to the necessary information for proper recording, monitoring and control of the
assets of the Municipality; and

c. Municipal Accountant and OIC-General Services Officer to immediately reconcile

the result of every physical count with the property and accounting records and
prepare the adjustments where needed.

Management’s Comment:

The OIC-GSO promised to conduct a complete physical count of all the property and
equipment of the Municipality this year and submit the corresponding Report on the Physical
Count of Property, Plant and Equipment (RPCPPE) to the Audit Team.

34
 The Municipal Mayor commented that they will continue to exert efforts to comply with the
recommendations of the COA auditor.

2. The 2018 year-end balances of the Real Property Tax (RPT) and Special Education Tax
(SET) Receivables amounting to P8,318,994.73 and P164,981.86, respectively, were not
reliable as the same differed from each other by P8,154,012.87 and P139,432,375.89
from that of the List of Delinquent Taxes submitted by the Treasurer’s Office.

The Municipality has been imposing an annual ad valorem tax on real property at the rate of
one per cent of the assessed value of real property and an additional one per cent levy on
real property for the Special Education Fund (SEF), pursuant to the taxing powers vested
upon it by the Local Government Code of the Philippines.

Section 20 of the MNGAS for LGUs, Volume I provides that Real Property Tax
Receivables/Special Education Tax Receivables shall be established at the beginning of the
year based on Real Property Tax Account Register/Taxpayer’s index card. At the beginning
of the year, the Treasurer shall furnish the Chief Accountant with a duly certified list showing
the names of taxpayers and the amount due and collectible for the year. Based on the list,
the Chief Accountant shall draw a Journal Entry Voucher (JEV) to record a debit to Real
Property Tax Receivable/Special Education Tax Receivable and a credit to Deferred Real
Property Tax/Deferred Special Education Fund Tax. The Local Treasury Operations Manual
likewise provides that it is the duty of the Local Treasurer to prepare a list of all real property
tax delinquencies which remained uncollected or unpaid in his/her jurisdictions.

Section 111 of Presidential Decree (PD) No. 1445 dated June 11, 1978 provides that the
highest standards of honesty, objectivity and consistency shall be observed in the keeping of
accounts to safeguard against inaccurate or misleading information.

For the Calendar Year (CY) 2018, the Municipal Accounting Office set up the Real Property
Tax (RPT) and Special Education Tax (SET) Receivables in the amount of P99,891,436.58
and P120,323,323.31, respectively. Despite the required uniform application of the one per
cent of the assessed value of the Real Property and one per cent levy for RPT Receivable
and SET Receivables, respectively, at the beginning of the year, the beginning balances set
up for the same and the credits thereto for collections of the taxes were not of equal amount,
hence both the beginning and the ending balances of the accounts were not reliable and had
a net deficiency of P8,154,012.87. Details of which are shown below:

RPT Receivable SET Receivable Difference

Beginning balance P 108,563.42 P 107,890.09 P 673.33
Add: Set-up of receivables 99,891,436.58 120,323,323.31 (20,431,886.73)
Erroneous debit entry Re: 1,580.00 0.00 1,580.00
Replenishment of Petty Cash
Advance dated 10/25/2018
Less: Collections during the year (91,682,585.27) (120,266,231.54) 28,583,646.27
Ending Balance P 8,318,994.73 P 164,981.86 P 8,154,012.87

The Municipal Treasurer explained that in setting-up of the RPT and SET Receivables, the
Municipal Accountant uses the percentage of the Municipality’s share in the distribution of
proceeds, which is 40 per cent for the basic real property and 50 per cent for the tax on real

35
property accruing to the Special Education Fund, as mandated in Sections 271(a)(2) and 272
of the Republic Act No. 7160 (The Local Government Code of the Philippines). However, this
percentages should have been applied when the collections/proceeds are already being
distributed between the municipality and the province and not on the setting-up of the
Receivables.

Likewise, the difference in the recorded collections amounting to P28,583,646.27 was highly
questionable as payments of taxes should have been applied or divided equally between the
basic RPT and SET Receivables.

Moreover, an error was noted in the recording of the replenishment of petty cash advance
amounting to P1,580.00 that was debited to the RPT Receivable account instead of the
appropriate expense account/s. This overstated the balance of the said receivable account by
such amount.

Further comparison of the above year-end balances of the RPT and SET Receivables with
the List of Delinquent Taxpayers and the taxes due them as of December 31, 2018 submitted
by the Municipal Treasurer’s Office showed a total deficiency of P139,432,375.89 as follows:

Unpaid Taxes
Book Balance (Treasurer's
of Receivables Records) Difference
Basic RPT P 8,318,994.73 P 73,958,176.24 P (65,639,181.51)
SET 164,981.86 73,958,176.24 (73,793,194.38)
Ending Balance P 8,483,976.59 P 147,916,352.48 P (139,432,375.89)

The unreconciled net differences of P8,154,012.87 between the balances of the RPT and SET
Receivables and P139,432,375.89 between the Accounting and Treasury Offices’ records
cast doubt on the reliability of these two accounts and the corresponding Deferred RPT and
SET accounts.

We recommended that the Municipal Mayor:

a. Direct the Municipal Treasurer to furnish the Municipal Accounting Office with the
duly certified list showing the names of taxpayers and the amount due and
collectible for the year 2019 to enable the latter Office to set up the RPT and SET
Receivables for the current year correctly; and

b. Direct the Municipal Accountant and the Municipal Treasurer to analyze and
investigate the cause/s of the net deficiencies of P139,432,375.89 between balances
of the RPT and SET Receivables and the List of Unpaid Taxes as of December 31,
2018, make the necessary adjustments in their records and henceforth ensure that
the two accounts have equal balances at anytime of the year.

Management’s Comment:

The management commented that they will comply with the recommendations of the COA
auditor and the 2019 balances of the RPT and SET Receivables would be adjusted
accordingly.

36
3. There were 52 Disbursement Vouchers (DVs) covering transactions amounting to
P9,070,326.60 that were unrecorded as of December 31, 2018, contrary to Section 119
of Presidential Decree No. 1445, resulting in the overstatement of the Cash in Bank –
Local Currency, Current Account and overstatement and/or understatement of other
related accounts in the financial statements. Likewise, other reconciling items noted in
the Bank Reconciliation Statements totaling P220,383.67 remained unadjusted or not
taken-up in the books of accounts of the Municipality thereby resulting in the
understatement of its cash accounts, income and payables at year-end.

a. Unrecorded 52 DVs covering transactions amounting to P9,070,326.60

Section 119 of Presidential Decree No. 1445 prescribes that all lawful expenditures and
obligations incurred during the year shall be taken up in the accounts of that year.

Verification of the submitted Bank Reconciliation Statements showed that 52 DVs covering
transactions under the General Fund (GF), Special Education Fund (SEF) and Trust Fund
(TF) totaling P9,070,326.60 (Appendix 6) were unrecorded in the books of accounts as
of December 31, 2018, summarized as follows:

Number of
Fund Account Number Amount
Vouchers
GF DBP No. 0650-013917-030 46 P 3,248,001.59
SEF DBP No. 00-0-05335-650-5 5 5,681,700.00
TF LBP No. 3282-1000-44 1 140,625.01
Total 52 P 9,070,326.60

Of the 52 DVs, 50 were already recorded in the books as of April 30, 2019 and the
remaining two in June 2019.

The non-recording of the above transactions resulted in the overstatement of Cash in Bank
– Local Currency, Current Account and understatement/overstatement of the related
accounts presented in the financial statements as of year-end.

b. Non-adjustment of book reconciling items

Section 3.3 of COA Circular No. 96-011 dated October 2, 1996 provides that, “the
accountant shall draw journal vouchers to record all valid reconciling items that require
adjustment and correction in the GL”.

While, Section 59 of the Manual on the New Government Accounting System (MNGAS),
Volume 1, provides that checks may be cancelled when they became stale or if it has
been outstanding for over six months from the date of issue or as prescribed by the
depository bank. At least one month before a check becomes stale, the Treasurer shall
send a written notice to the payee of the existence of the check.

Section 61 (6) of the same manual provides the pro-forma accounting entries for
Lost/Destroyed/Stale/Obsolete checks issued in the current/prior year for replacement.

a. Check Cancellation Cash in Bank -LCCA XXXX

Accounts Payable XXXX

37
 b. Replacement Accounts Payable XXXX
Cash in Bank - LCCA XXXX

Review of Bank Reconciliation Statements (BRS) as of December 31, 2018 showed the
following reconciling items which remained unadjusted in the books of accounts of the
Municipality as at audit period:

Fund Account Number Reconciling Items Amount

SEF LBP 3282-1013-69 Erroneous credit/deduction for P 14,770.87
Interest Income
Unrecorded Interest Income for 14,770.87
December 2018
Sub-total 29,541.74

Trust LBP 3282-1000-44 Unrecorded Bank Credit 150,000.00

Fund Memorandum
Outstanding check 33,600.00
DBP 00-0-05128-650-0 Unrecorded Interest Income 9,052.41
Wihholding Tax on Interest
Income (1,810.48)
Sub-total 190,841.93
Total P 220,383.67

The outstanding check amounting to P33,600.00 pertained to check number 487675

dated June 18, 2018, which was already released to the Treasurer of Brgy. Tubuan I, but
not yet presented to the bank, thus, turned stale after six months, or on December 18,
2018. The Municipal Accountant missed to recall the check and have it replaced, or revert
the amount to TF to reflect the correct balances of cash in bank and payable accounts.

The non-preparation by the Municipal Accountant of the Journal Entry Vouchers (JEVs)
to record the aforesaid reconciling items totaling P220,383.67 resulted in the
understatement of the Cash in Bank – Local Currency, Current Account as well as income
and payable accounts.

We recommended that the Municipal Mayor:

a. Require the Municipal Accountant to ensure that all lawful and valid expenditures
and obligations incurred during the year are taken-up in the books of that year for
proper presentation of accounts in the financial statements;

b. Instruct the Municipal Treasurer to send notice to the payee of the check one month
prior to the date when check issued shall become stale pursuant to Section 59 of
the Manual on the New Government Accounting System (MNGAS), Volume I; and

c. Advise the Municipal Accountant to prepare the necessary journal entries to record
the bank reconciling items totaling P220,383.67.

38
 Management’s Comment:

Both the Municipal Treasurer and the representative from the Accounting Office promised to
comply with the audit recommendations.

4. Receivables totaling P8,219,123.64 for unpaid market stall rentals and other payments
as of December 31, 2018 were not booked up in the book of accounts thereby
understating the receivables and income/government equity accounts as at year-end.

Section 111 of the Presidential Decree No. 1445 provides that the accounts of an agency shall
be kept in such detail as is necessary to meet the needs of the agency and at the same time
be adequate to furnish the information needed by fiscal or control agencies of the government.

Review of the records pertaining to the Silang (Poblacion) and Bulihan Public Markets showed
that unpaid stall rentals, electricity and water as of December 31, 2018 amounting to
P5,503,751.36 and P2,715,372.28 for Silang (Poblacion) Public Market and Bulihan Public
Market, respectively, were not booked up under the Receivable account, thus understating
the asset and the corresponding income account by the said amount. Details of the
stallholders with unpaid rent, electricity and water are shown in Appendices 7 and 8.

The Municipal Treasurer maintained all the records pertaining to the two Public Market
operations including the market rentals and other payments but the Municipal Accountant was
not furnished a copy of these records for proper recording.

We recommended that the Municipal Mayor instruct the Municipal Accountant to take
up in the books of accounts under the Receivable and the corresponding Income
accounts covering the unpaid stall rentals and utilities of Silang (Poblacion) Public
Market and Bulihan Public Market as of December 31, 2018 amounting to P5,503,751.36
and P2,715,372.28, respectively, and likewise instruct the Municipal Treasurer to
prepare and submit to the Municipal Accountant on a monthly basis reports of
collections and receivables pertaining to market operations for proper recording
thereof.

Management’s Comment:

The management assured compliance with the audit recommendations.

5. Deficiencies were noted in the grant, utilization and liquidation of cash advances,
contrary to COA Circular No. 97-002.

a) The Advances to Officers and Employees account had a year-end balance of

P9,603,986.35 of which P5,372,197.35 or 55 per cent pertained to the shortages of
the former Municipal Treasurer and former Information Officer that were
erroneously recorded under the said account instead of Due from Officers and
Employees account. Moreover, unliquidated advances for special purpose/time-
bound undertakings amounting to P2,448,600.00 were likewise recorded under the
said account instead of Advances to Special Disbursing Officers, inconsistent with
the Revised Chart of Accounts for Local Government Units (RCALGU).

39
Item 5.8 of COA Circular No. 97-002 dated February 10, 1997 provides that all cash
advances shall be fully liquidated at the end of each year. Except for petty cash fund, the
Accountable Officer (AO) shall refund any unexpended balance to the Cashier/Collecting
Officer who shall issue the necessary official receipt.

The Revised Chart of Accounts for Local Government Units (RCALGU) prescribed under
COA Circular No. 2015-009 dated December 1, 2015 provides the following:

Account Title Advances to Officers and Employees

Account Number 1-03-05-040
Description This account is used to record amount advanced to officers
and employees for official travel.

Account Title Advances to Special Disbursing Officer

Account Number 1-03-05-030
Description This account is used to record the amount granted to
agency’s accountable officers and employees for special
purpose/time-bound undertakings to be liquidated within a
specified period.
Account Title Due from Officers and Employees
Account Number 1-03-06-020
Description This account is used to record amount of claims from
agency’s officers and employees for overpayment, cash
shortage, loss of assets and other bills issued by the
agency.

Review of the Advances to Officers and Employees account as of December 31, 2018
disclosed a balance of P9,603,986.35, summarized below:

Fund Type of Advances Amount

General Fund Advaces to Officers and Employees P 6,049,406.72
Special Education Fund Advaces to Officers and Employees 3,554,579.63
Total P 9,603,986.35

Large portion or 55 per cent of these unliquidated cash advances pertained to the
shortages of the former Municipal Treasurer and former Information Officer in the total
amount of P5,372,197.35 (Appendix 9) that were erroneously recorded under the account
Advances to Officers and Employees instead of Due from Officers and Employees
account. However, supporting documents relative to this amount were not provided to the
Audit Team thus, its correctness and validity could not be validated.

Moreover, advances for special purpose/time-bound undertakings and not for official
travels amounting to P2,448,600.00 were likewise recorded under the said account
instead of Advances to Special Disbursing Officers, inconsistent with the Revised Chart
of Accounts for Local Government Units (RCALGU). Details are also shown in
Appendix 9.

As of June 2019, a total of P3,074,319.00 of the subject cash advances were already
settled, leaving an unsettled/unliquidated cash advance of P6,529,667.35.

40
 The non-settlement of cash advances at year-end overstated the Advances to Officers
and Employees account and understated the expense accounts by an amount equivalent
to the unreported disbursements or expenses. The erroneous entries likewise overstated
the Advances to Officers and Employees account by P7,820,797.35 and understated the
Due from Officers and Employees and the Advances to Special Disbursing Officers
accounts by P5,372,197.35 and P2,448,600.00, respectively.

b) Part of the year-end balance of the account Advances to Officers and Employees of
P497,230.00 pertained to advances granted in CY 2012 and prior, where the persons
liable were either terminated or deceased.

COA Circular No. 2012-004 dated November 28, 2012 serves as final demand to settle
the accountable officer’s unliquidated cash advances as well as all those who are already
separated from the service or have transferred to other agency.

Among the unliquidated cash advances at year-end were also those granted in CY 2012
and prior amounting to P476,230.00 and P21,000.00 in the General Fund and Special
Education Fund, respectively. These included the advances to Mr. Arman Amiscosa,
former Information Officer I of the Municipality, who was terminated on October 16, 2010
and Ms. Susan Malate, former Licensing Officer III who was dropped from the roll on May
12, 2008. Demand letters were sent by the Office of the Auditor for the immediate
liquidation of the unliquidated cash advances granted to them. The first one was on April
11, 2016, the second demand was on April 4, 2017, and the final demand was on May 31,
2018 to no avail.

We recommended that the Municipal Mayor:

a. Require the concerned officers/employees to immediately liquidate their

outstanding cash advances and instruct the Municipal Accountant to ensure that
all cash advances shall be settled at year-end pursuant to the above-cited existing
regulation.

b. Instruct the Municipal Accountant to re-classify the erroneous entries in the

Advances to Officers and Employees of P5,372,197.35 and P2,448,600.00 to Due
from Officers and Employees and the Advances to Special Disbursing Officers
accounts, respectively. Henceforth, classify cash advances according to its
purpose/nature and record the same using the appropriate account prescribed in
RCALGU to ensure correctness in the balances of the accounts in the financial
statements; and

c. Take appropriate action to effect the settlement of the cash advances of persons
who were either terminated or deceased amounting to P497,230.00.

Management’s Comment:

The management commented that they will continue to exert efforts to comply with the
recommendations of the COA auditor.

6. The shares of each of the 64 component Barangays of the Municipality from its Real
Property Tax collections were not remitted to the concerned Barangay Treasurers

41
within the period prescribed under Section 271(d) of RA 7160, thus resulted in the
accumulation of unremitted balances of P7,449,130.41 as of December 31, 2018.
Moreover, the accuracy of the year-end balance of the Due to LGUs account for
barangays could not be ascertained due to a discrepancy of P2,769,615.40 between the
Accounting and Treasurer’s Office records.

Section 271 of Republic Act No. 7160, otherwise known as the Local Government Code of
1991, provides for the following:

“Distribution of Proceeds. – The proceeds of the basic real property tax, including interest
thereon, and proceeds from the use, lease or disposition, sale or redemption of property
acquired at a public auction in accordance with the provisions of this Title by the province or
city or a municipality within the Metropolitan Manila Area shall be distributed as follows:

(a) (a) In the case of provinces:

(1) Province – Thirty-five percent (35%) shall accrue to the general fund;

(2) Municipality – Forty percent (40%) to the general fund of the municipality
where the property is located; and

(3) Barangay – Twenty-five percent (25%) shall accrue to the Barangay where
the property is located.

(d) The share of each Barangay shall be released, without need of any further action,
directly to the Barangay treasurer on a quarterly basis within five (5) days after the end
of each quarter and shall not be subject to any lien or holdback for whatever purpose.”

Review of the List of Real Property Tax (RPT) Shares of Barangays submitted and certified
correct by the Municipal Treasurer showed that the Municipality had a total unremitted balance
of P7,449,130.40 as of December 31, 2018. This balance consisted of several accounts due
for remittance to the Treasurers of its 64 component barangays.

Evaluation of the same list further showed that there were barangays for which their respective
share from the RPT collections remained unremitted to them or unsettled for over one year,
to wit:

Balance,
Barangay Period Covered
12/31/2018
Acacia April 2016 - December 2018 P 107,785.65
Anahaw I October 2011 - December 2018 218,559.40
Banaba April 2015 - December 2018 148,549.88
Biga II October 2017 - December 2018 565,055.82
Ipil I August 2016 - December 2018 34,689.62
Ipil II January 2017 - December 2018 37,512.94
Lumil April 2016 - December 2018 251,594.30
Mataas na Burol July 2017 - December 2018 57,411.36
Narra II October 2017 - December 2018 18,766.29
Tubuan II April 2017 - December 2018 133,435.87

42
 It could be gleaned from the above table that most of these barangays have balances
pertaining to real property tax collections since CYs 2016 and 2017. While the balance
pertaining to Barangay Anahaw I had the longest overdue account as it included RPT shares
collected and withheld since October 2011.

Remittances amounting to P4,468,463.19 were made by the Municipality in the first quarter
of CY 2019 to various barangays, however, these were not enough to fully settle the
delinquent accounts.

Details of the unremitted barangay RPT shares totaling P7,449,130.41, and of the remittances
made in the 1st quarter of CY 2019 are shown in Appendix 10.

Moreover, comparison of the Accounting and Treasurer’s Office records for the unremitted
barangay RPT shares for CY 2018 showed a discrepancy of P2,769,615.40, details are
presented in Appendix 11.

The delay in the remittance of these liabilities to the concerned Barangays had deprived them
of the immediate use of the said funds to finance their various projects/activities. Likewise, the
aforementioned discrepancy in the records of the Accounting and Treasurers Office
concerning the year-end balance of the Due to LGUs account for barangays cast doubt on
the correctness of its year-end account balance as reported in the financial statements.

We recommended that the Municipal Treasurer remit the shares of the barangays from
real property taxes within the prescribed period within which to do so in order for them
to utilize the said funds for their programs and projects and be able to deliver the basic
services to their constituents.

We also recommended that the Municipal Accountant further review and analyze the
balances of the Due to LGUs account for barangays and if found to be valid, remit the
same to the concerned agency. Adjusting entries should be made where appropriate
to reflect accurate balances of accounts in the books as well as in the financial
statements.

Management’s Comment:

The Municipal Treasurer mentioned that most barangays, especially the smaller ones,
intended their shares to accumulate so they would have bigger amount when the treasury
remits the same. As of June 2019, checks have been prepared for the remittance of the 25
per cent RPT shares of the barangays.

Nonetheless, both the Municipal Treasurer and the representative from the Accounting Office
promised to comply with the audit recommendations.

7. Five of the 16 priority development projects for the year under the 20% Development
Fund of the Municipality aggregating P10,980,976.00 were not implemented due to
project sites were not yet ready contrary to Section 5 of DILG-DBM Joint Memorandum
Circular No. 2017-1, thus, optimal utilization of the fund for desirable socio-economic
development and environmental outcomes were not attained and timely benefits
therefrom were not received by the target beneficiaries.

43
Section 5 of DILG-DBM Joint Memorandum Circular No. 2017-1 dated February 22, 2017
states that it is the responsibility of every local chief executive to ensure that the 20%
development fund (DF) is optimally utilized to help achieve the desirable socio-economic and
environmental outcomes of the LGU. The utilization of the 20% DF, whether willfully or through
negligence, for any purpose other than those expressly prescribed by law or public policy shall
be subject to sanctions provided under RA No. 7160 and other applicable laws.

For Calendar Year (CY) 2018, the Municipality of Silang had an appropriation for the 20% DF
of P85,619,515.00, broken down as follows:

Summary of CY 2018 Appropriations for 20% DF

Status of
Name of PPAs Appropriations Implementation
1 Construction of Shelter House in Brgy. P 5,000,000.00 Implemented
Bulihan
2 Fencing and Drainage System 2,000,000.00 Implemented
Rehabilitation (Shelter House)
3 Installation of Street Lighting System 8,000,000.00 Implemented
4 Construction/Improvement of Storm 2,355,000.00 Implemented
Drainage/Rehabilitation of Kalubkob Batas
RROW
5 Rehabilitation of Sabutan-Iba RROW 5,000,000.00 Implemented
6 Maintenance of barangay all weather 5,483,539.00 Implemented
roads
7 Clean and Green 4,000,000.00 Implemented
8 Agricultural Development Program 3,600,000.00 Implemented
9 Barangay Initiative Program (Canal 19,200,000.00 Implemented
Lining/Drainage System and Other
Development Projects - 64 Barangays x
P300,000.00)
10 Solid Waste Management 10,000,000.00 Implemented
11 Purchase of additional lot for socialized 10,000,000.00 Implemented
housing
12 Anti-Drug Abuse/Rehabilitation Program 4,280,976.00 Not Implemented
13 Rehabilitation/Improvement of Public Rest 2,200,000.00 Not Implemented
Area (PNPA, Brgy. Tartaria)
14 Installation of CCTV cameras (Bayani 3,000,000.00 Not Implemented
Area along major roads)
15 Livelihood/Entrepreneurship/Local 1,000,000.00 Not Implemented
Development Programs
16 Construction of Waiting Shed (CaVSU) 500,000.00 Not Implemented
Total P 85,619,515.00

From the above list, the Municipality was not able to implement the five priority development
projects aggregating P10,980,976.00, as shown below:

No. of Projects Amount

Implemented 11 P 74,638,539.00
Not Implemented 5 10,980,976.00
TOTAL 16 P 85,619,515.00

44
 The Municipal Planning and Development Coordinator disclosed that these five projects were
not implemented because some project sites were not yet ready.

The non-implementation of the aforementioned proposed and approved development

programs and projects hindered the full attainment of the desired socio-economic
development and environmental outcomes and deprived the target constituents of the benefits
that could have been derived therefrom.

We recommended that the Municipal Mayor adhere to the provision of Section 5 of

DILG-DBM Joint Memorandum Circular No. 2017-1 to ensure the optimal utilization of
20% DF and fully achieve the desirable socio-economic development and
environmental management outcomes of the municipality.

Management’s Comment:

The management commented that they will continue to exert efforts to comply with the
recommendation of the COA auditor.

8. Reported gross receipts/sales of five contractors/suppliers with business addresses

located in Silang, Cavite and doing business in the Municipality showed under-
declaration of receipts/sales by P3,511,124.66 resulting in the underpayment of
business taxes by at least P34,947.60.

Pertinent provisions of the Municipal Ordinance Series of 2000, otherwise known as the
Revised Revenue Code of Silang, Cavite (2000) are as follows:

Section 2A.02 Imposition of tax. - There is hereby levied an annual tax on the business
mentioned in this Article at rates prescribed thereof.

The tax is payable for every distinct establishment and one line of business or activity does
not become exempt by being conducted with some other business or inactivity for which a tax
has been paid.

Section 2B.01. Time of Payment and Accrual of Tax. – Unless otherwise specifically provided
in this Article, the tax imposed herein shall accrue on the first day of January of each year as
regards, subjects then liable therefor and the same may in quarterly installments within the
first twenty (20) days of January and of each subsequent quarters.

The Sangguniang Bayan, however, thru a resolution, may extend the time of payment of such
tax without penalty or surcharge for a justifiable reason or cause, provided that the period of
extensions shall not exceed six (6) months.

Section 2B.03. Surcharges for Late Payment and Interest on Unpaid Taxes.- Failure to pay
the tax prescribed in this Article within the time required shall subject the taxpayer to a
surcharge of Twenty-Five percent (25%) of the original amount of tax due. Such surcharge
shall be paid at the time and in the same manner as the original tax due.

45
In addition to the surcharge imposed herein, there shall be imposed an interest of Two percent
(2%) per month from the date it is due until it is fully paid, provided, that in case shall the total
interest on the unpaid amount or a portion thereof exceed thirty-six (36) months.

Where an extension of time for the payment of the tax has been granted and the amount is
not paid in full prior to the expiration of the extension, the interest aforementioned shall be
collected on the unpaid amount from the date it becomes originally due until fully paid.

Section 2B.04. Administrative Provisions. (d) Sworn Statement of Gross Receipts or Sales.
Upon payment of the tax levied in this Article, any person engaged in business subject to the
graduated fix tax based on gross sales and/or receipts shall submit sworn statement of his
gross sales/receipts for the preceding calendar year or quarter in such manner and form as
may be prescribed by the Municipal Treasurer. Should the taxpayer fail to submit a sworn
statement of gross sales or receipts, for whatever reason, including, among others that he
failed to provide himself with books, records and/or subsidiaries for his business, the Municipal
Treasurer or his authorized representative may verify or assess the gross sales or receipts of
the taxpayer under the best available evidence upon which the tax may be based.

Comparison between the actual payments made by the Municipality to the five
contractors/suppliers who have transacted with the Municipality in 2017 and the reported
gross receipts/sales by the latter to the Business Permit and Licensing Office (BPLO) for the
same period revealed under-declaration of gross sales or receipts of P3,511,124.66, which
resulted in the underassessment and underpayment of business taxes by at least P34,947.60,
computed as shown in Appendix 12.

The Municipality collects local business taxes based on the amount of gross sales or receipts
of the previous taxable year as declared by business owners. The Municipality relies on the
declared amount of gross sales or receipts indicated in the submitted audited financial
statements by business owners in the determination of local business taxes. However, some
of these business owners under declare their gross sales even those made out of transactions
with the Municipality itself and these just went unnoticed at times as observed in audit.

We recommended that the Municipal Mayor direct the:

a. BPLO, in coordination with the Municipal Treasurer, to use the information gathered
from the list of payments made to contractors/suppliers who transacted with the
Municipality of Silang in the preceding calendar year to validate their declared sales
from the same transactions;

b. Municipal Treasurer to require every contractor/supplier to submit Sworn Statement

of Gross Receipt or Sales of the preceding year at the time of payment of business
tax; and

c. Enforce the collection of under-payment of business tax of P34,947.60 in CY 2018

including penalties and surcharges, if applicable, pursuant to the rates provided in
the Municipal Revenue Code.

Management’s Comment:

The Municipal Treasurer sent letters to the five contractors/suppliers requiring them to submit
Sworn Statement of Gross Receipt or Sales of the preceding year at the time of payment of

46
 business tax and promised to collect the underpayment amounting to P168,605.46.

Both the BPLO and the Municipal Treasurer assured compliance with the audit
recommendations.

9. Out of the 174 government vehicles owned by the Municipality of Silang, Cavite valued
at P135,298,296.00, 46 were unserviceable and six were sold without undergoing proper
disposal procedures, contrary to Presidential Decree (PD) No. 1445. Moreover,
Acknowledgement Receipts for Equipment (AREs) for government vehicles were not
prepared and/or updated, contrary to Section 42 of the Manual on the New Government
Accounting System (MNGAS) for Local Government Units (LGUs), Volume II.

Section 2 of Presidential Decree (PD) No. 1445 dated June 11, 1978, states that it is the
declared policy of the State that all resources of the government shall be managed, expended
or utilized in accordance with law and regulations, and safeguard against loss or wastage
through illegal or improper disposition, with a view to ensuring efficiency, economy and
effectiveness in the operations of government. The responsibility to take care that such policy
is faithfully adhered to rests directly with the chief or head of the government agency
concerned.

Section 42 of the Manual on the New Government Accounting System (MNGAS) for Local
Government Units (LGUs), Volume II, provides that the Acknowledgement Receipt for
Equipment (ARE) shall be used to acknowledge the receipt of property and equipment for
official use from the Property Officer.

The ARE shall be:

a. prepared in two copies, the original copy to be maintained at the Supply and Property
Unit and the duplicate copy to be given to the recipient or user of the property;

b. signed and dated by the designated Property Officer and the recipient or user of the
property shall acknowledge receipt of property; and

c. renewed every three years or every time there is a change in accountability

Review of the list of motor vehicles owned by the Municipality as of December 31, 2018
submitted by the property custodian disclosed that the Municipality has 174 motor vehicles
with a total value of P135,298,296.00 (Appendix 13). Ocular inspection of these motor
vehicles revealed the following:

a. Out of the 17 missing motor vehicles in CY 2017, 13 were found unserviceable, two
have been located while the remaining 2 motorcycles were to be paid by the two police
officers these were issued to;

b. Six motor vehicles were found to have been sold in previous years without proper
auction and pertinent documents to support the sale;

47
 c. The number of unserviceable vehicles increased to 46 from 31 in CY 2017 and all of
these needed needs immediate appropriate action to avoid further deterioration or loss
through theft and

d. Of the 174 vehicles owned by the Municipality, 84 were said to have been issued to
different officials and employees but without the corresponding Acknowledgement
Receipt for Equipment (ARE) to evidence such issuance and pinpoint accountability
thereof. Also, updating or renewal of AREs was not made every time there was a
change in accountable person thereto and there was no proper turn-over of
accountability to the newly designated OIC-GSO.

The above-noted deficiencies resulted in the loss of seven vehicles and exposed the rest of
the vehicles to misuse or abuse.

We reiterated our prior year’s recommendations that the Municipal Mayor:

a. Direct the OIC-GSO to:

a.1 Prepare the required Inventory and Inspection Report of Unserviceable

Property (IIRUP) for all the unserviceable motor vehicles and file an application
for disposal duly supported with all the required documents to the Office of
the COA Auditor; and

a.2 Prepare and/or update the existing Acknowledgement Receipts for Equipment
(ARE) for all motor vehicles enumerated in Appendix 13.

b. Ensure that the unserviceable properties undergo proper disposal procedures

following the existing relevant guidelines on the disposal of government properties.

Management’s Comment:

The OIC-GSO assured compliance with the audit recommendations.

10. Discrepancies were noted in the Loans Receivable account amounting to P8,201,244.73
as of year-end due to the inclusion of (a) grants totaling P4,900,000.00 extended to
farmers under the Gintong Ani Program and those given to various cooperatives
totaling P593,911.12 and (b) difference in balances between the accounting records and
the monitoring reports from the MCDO and the MSWDO of P245,777.97 and
P750,444.45, respectively, thus casting doubt on the collectability of the
receivables and the reliability and validity of the accounts.

COA Circular No. 2016-005 dated December 19, 2016 was issued to prescribe the guidelines
and procedures in reconciling and cleaning the books of accounts of NGAs, LGUs, and
GOCCs of dormant receivable accounts, unliquidated cash advances, and fund transfers for
fair presentation of accounts in the financial statements.

Section 6.1 of the same Circular states that all government entities shall conduct regular
monitoring and analysis of receivable accounts to ensure that these are collected when these
become due and demandable and that cash advances and fund transfers are liquidated within
the prescribed period depending upon their nature and purpose.

48
Records showed that as of December 31, 2018, Loan Receivables – Others account in the
General Fund had a total balance of P8,201,244.73, summarized below:

Particulars Amount
Grants extended to farmers P 4,900,000.00
Grants to various cooperatives 2,168,800.28
Self-Employment Assistance - Kaunlaran (SEA-K) 1,132,444.45
Total P 8,201,244.73

Review of the pertinent documents showed the following observations:

a. Grants extended to farmers under the Gintong Ani Program amounting to

P4,900,000.00 and those given to various cooperatives totaling P593,911.12 were
also included in the balance of Loans Receivables – Others instead of recording these
under Donations. Details are as shown in Appendix 14.

b. There were differences in balances between the Loans Receivable – Others account
and the records from the MCDO amounting to P245,777.97 (Appendix 15) for loans
granted to various cooperatives and P750,444.45 (Appendix 16) between the
accounting and the MSWDO records for Self-Employment Assistance – Kaunlaran
(SEA-K).

The inclusion of the various grants in the balance of Loans Receivables – Others overstated
the said account by P5,493,911.12. Moreover, the existing difference between accounting
records and the monitoring reports of MCDO and MSWDO could result also in overstatement
of agency assets.

We recommended that the Municipal Mayor:

a. Instruct the Municipal Accountant to draw an entry to re-classify the grants

extended to farmers and to various cooperatives totaling P5,493,911.12; and

b. Direct the Municipal Accountant, Municipal Coop Development Officer and the
Municipal Social Welfare and Development Office to exert efforts to reconcile the
differences of P245,777.97 and P750,444.45 between their records to establish the
correct amount to of the Loans Receivable – Others account.

Management’s Comment:

The Accounting Office and the MCDO have reconciled the difference of P245,777.97 between
accounting records and the monitoring reports of MCDO and made the necessary adjusting
entries. The grants included in the Loans Receivables – Others account have also been re-
classified as of this writing.

The management also promised that they will continue to exert efforts to reconcile the
remaining differences in the records.

49
Local Government Solid Waste Management Plan

Proper disposal and segregation of garbage were undertaken by the Municipality. The
Municipality is not included in the List of Non-Compliant LGUs on RA 9003 issued by the
Department of Environment and Natural Resources (DENR).

Compliance with Tax Laws and Regulations

The Municipality has withheld appropriate taxes from salaries of officers and employees and
from the payments due to contractors and suppliers and remitted promptly to the Bureau of
Internal Revenue (BIR).

Compliance with RA 8291 (Revised GSIS Act of 1997)

The Municipality deducted from the salaries of officers and employees the Government Social
Insurance System premiums for the Social Insurance Fund (SIF), Employees Compensation
Fund (ECF) and payment of GSIS loans and remitted the amount withheld within ten days of
the ensuing month pursuant to Section 6(b) of RA 8291.

Compliance with Full Disclosure Policy

The Municipality complied with the Full Disclosure Policy of the Department of the Interior and
Local Government (DILG) Memorandum Circular Nos. 2010-83 dated October 31, 2010,
2011-08 dated January 13, 2011 and 2011-134 dated September 19, 2011.

Unsettled Suspensions, Disallowances and Charges

For Calendar Year 2018, there were no unsettled suspensions, disallowances and charges
noted during the year.

50
 PART III -
STATUS OF IMPLEMENTATION OF PRIOR
YEAR’S AUDIT RECOMMENDATIONS
Status of Implementation of Prior Year’s Audit Recommendations

Of the 28 audit recommendations, 11 audit recommendations were fully implemented, five were partially
implemented and 12 were not implemented.

Reason for
Audit Management’s Status of
Ref Audit Observations Partial/ Non-
Recommendations Action Implementation
Implementation
AAR 2017 The reliability and We recommended that
Observation correctness of the the Municipal Mayor:
No. 1 Page reported year-end
No. 36 balances of Property, a. Create an Inventory The Fully
Plant and Equipment Committee to yearly Management Implemented
(PPE) accounts conduct complete created an
aggregating physical inventory of Inventory
P1,372,751,044.59, all assets to Committee.
which partake 86 per determine its actual
cent of the existence;
Municipality’s total
assets of b. Municipal Accountant Not No physical
P1,598,407,606.32, and the OIC-GSO to Implemented count was
could not be analyze and reconcile made for the
ascertained due to the the various calendar year
following: discrepancies in 2018. There
balances of PPE were still
a. Incomplete physical items between the discrepancies
count resulted to accounting records in balances of
discrepancies and inventory reports PPE items
between the and make the between the
accounting records necessary accounting
and the Report on adjustments and records and
the Physical Count regularly reconcile the inventory
of Property, Plant, result of the physical reports.
and Equipment count with the
(RPCPPE) of as property and
much as accounting records;
P200,099,403.70. and

b. Non-maintenance of c. Municipal Accountant Not The Municipal

Property, Plant and and the OIC-GSO to Implemented Accountant and
Equipment Ledger prepare, update and the GSO was
Cards (PPELC) and complete PPELCs, not able to
Real Property RPLC and property update and
Ledger Cards records of all property complete
(RPLC) by the items by providing PPELCs, RPLC
Accounting Office complete and and property
and Property Cards necessary information records of all
by the GSO. on both records to property items.
facilitate verification
and reconciliation. Reiterated in

51
 Reason for
Audit Management’s Status of
Ref Audit Observations Partial/ Non-
Recommendations Action Implementation
Implementation
Part II,
Observation
No. 1 of this
report.

AAR 2017 Discrepancies were We recommended that

Observation noted in the the Municipal Mayor:
No. 2 Page Receivables account
No. 38 as of year-end due to a. Request for authority Not Request for
the inclusion of (a) to write-off dormant Implemented write-off is still
dormant receivables receivable accounts on-going, no
totaling P4,900,000.00 aged ten (10) years request was
comprised of loans and above from the submitted to
extended to farmers Commission on the Office of
under the Gintong Ani Audit supported by the Auditor.
Program of the the relevant
Department of documents provided
Agriculture (DA) which in Section 8.3 of the
remained uncollected COA Circular No.
for more than ten (10) 2016-005 dated
years; (b) non-moving December 19, 2016;
loans receivables with
a period ranging from b. Instruct the Not These amounts
two to nine years Municipal Coop Implemented still existed in
totaling P183,800.00 Development Officer the receivables
granted to different to continue account without
cooperatives; and (c) establishing the movement.
Receivables – existence/validity of
Disallowances/ the remaining loans Reiterated in
Charges totaling receivable accounts, Part II,
P2,059,698.22 existing review the Observation
since 2006, collectability of these No. 10 of this
representing the receivables, demand report.
amount of shortages of payments from
the former treasurer of beneficiaries who
the Municipality, who is have the ability to
now deceased, thus pay and exhaust all
casting doubt on the available remedies
collectability of the to enforce collection;
receivables and the and
reliability and validity of
the accounts. c. Direct the Municipal The amount Fully
Accountant to was Implemented
reclassify the reclassified to
recorded Advances to
Receivables – Officers and
Disallowance/ Employees

52
 Reason for
Audit Management’s Status of
Ref Audit Observations Partial/ Non-
Recommendations Action Implementation
Implementation
Charges of account in CY
P2,059,698.22 to 2018.
Advances to Officers
and Employees
account and
facilitate the
preparation for a
request from the
Commission on
Audit to write off
such accounts.

AAR 2017 The Municipality had We recommended that

Observation recorded unliquidated the Municipal Mayor:
No. 3 Page cash advances of
No. 41 P6,339,719.48 as of a. Require the Not The
year-end of which concerned Implemented Municipality still
P497,230.00 pertained officers/employees has
to advances granted in to immediately outstanding
CY 2012 and prior, liquidate their cash advances
where the persons outstanding cash at year-end.
liable were either advances especially Liquidations
terminated or at year-end and to were not made
deceased, therefore implement on time.
casting doubt on the procedures to
reliability and validity of prevent the
the Advances to incurrence of the
Officers and same in the
Employees account. succeeding years;

b. Take appropriate Not The amount

action to effect the Implemented still exists in the
settlement of the books.
cash advances of
persons who were
either terminated or
deceased amounting
to P497,230.00; and

c. Instruct the Not The Municipal

Municipal Implemented accountant did
Accountant to not withhold the
withhold the salaries salaries of
of the present those with long
Accountable Officers outstanding
who failed to cash advances.
liquidate their long

53
 Reason for
Audit Management’s Status of
Ref Audit Observations Partial/ Non-
Recommendations Action Implementation
Implementation
outstanding cash Reiterated in
advances. Part II,
Observation
No. 5 of this
report.

AAR 2017 There were Two We recommended that

Observation Hundred Nineteen the Municipal Mayor:
No. 4 Page (219) disbursement
No. 43 vouchers with a total a. Direct the Municipal Not There were still
amount of Accountant to Implemented disbursement
P54,540,784.67 that initially record all vouchers which
were unrecorded as of disbursement were not
December 31, 2017, vouchers by recorded at
contrary to Section 111 crediting the year-end.
(2) of Presidential Accounts Payable
Decree (P.D.) No. and upon release of
1445 resulting in the check, post the
overstatement of the payment by debiting
Cash in Bank – Local the same account
Currency, Current and crediting the
Account and appropriate Cash in
overstatement and/or Bank account for
understatement of proper presentation
other related accounts of accounts in the
in the financial financial statements.
statements. Likewise,
stale checks totaling b. Instruct the The Municipal Partially There was still
P469,814.05 were not Municipal Treasurer Treasurer sent Implemented one
cancelled and the to send notice to the notices to the outstanding
amount was not payee of the check payees of the check
reverted to Cash in one (1) month prior checks prior to amounting to
Bank – Local to the date when the date when P33,600.00
Currency, Current check issued shall check issued which turned
Account thereby become stale shall become stale on
resulting in its pursuant to Section stale. December 18,
understatement at 59 of the Manual on 2018.
year-end. the New
Government Reiterated in
Accounting System Part II,
(MNGAS), Volume I; Observation
and No. 3 of this
report.
c. Advise the Municipal Adjusting Fully
Accountant to entries were Implemented
prepare the prepared by the

54
 Reason for
Audit Management’s Status of
Ref Audit Observations Partial/ Non-
Recommendations Action Implementation
Implementation
necessary journal Municipal
entries to record the Accountant.
cancellation of the
above-mentioned
checks using the
pro-forma
accounting entries
prescribed under
Section 61 (6) of the
same manual.

AAR 2017 Receivables totaling We recommended that The Municipal Partially Receivables
Observation P16,722,815.83 for the Municipal Mayor Accountant Implemented from market
No. 5 Page unpaid market stall instruct the Municipal recorded the operations in
No. 45 rentals and other Accountant to take up receivables for CY 2018 were
payments as of in the books of market not recorded
December 31, 2017 accounts under the operations for because no
were not booked up in Receivable and the CY 2017. report was
the book of accounts. corresponding Income submitted to
accounts the unpaid the accounting
stall rentals and utilities office as basis
of Silang (Poblacion) for recording.
Public Market and
Bulihan Public Market
as of December 31, Reiterated in
2017 amounting to Part II,
P3,235,418.54 and Observation
P13,487,397.29, No. 4 of this
respectively. report.

AAR 2017 Unserviceable We reiterated our prior

Observation properties were not year’s recommendation
No. 6 Page disposed of by the that the Municipal
No. 47 Municipality and were Mayor instruct the OIC-
just stored for years GSO to:
exposing the property
to further deterioration, a. Prepare the required The GSO Partially The GSO was
theft and loss or Inventory and submitted Implemented not able to
reduction of additional Inspection Report of IIRUP for some identify specific
income that could have Unserviceable of the items to be
accrued to the Property (IIRUP) for unserviceable disposed due
Municipal Government, all the unserviceable properties of to lack of
contrary to Section 79 properties of the the records.
of PD No. 1445, COA Municipality and file Municipality.
Circular No. 92-386 an application for
and Section 125 of the disposal with

55
 Reason for
Audit Management’s Status of
Ref Audit Observations Partial/ Non-
Recommendations Action Implementation
Implementation
Manual on the New appropriate
Government documents to the
Accounting System Office of the COA
(MNGAS) for Local Auditor; and
Government Units
(LGUs), Volume I. b. Reconcile the Not The GSO was
Further, actual count of discrepancy of Implemented not able to
unserviceable P758,609.00 reconcile the
properties totaled between the CY discrepancy
P2,350,035.00 in CY 2017 report and the due to lack of
2017, which fell short prior year’s report of records.
by P758,609.00 from unserviceable
last year’s amount of properties.
P3,108,644.00.

AAR 2017 Expenses relating to We recommended that The Fully

Observation garbage hauling the Municipal Mayor Municipality Implemented
No. 7 Page services and loan require the Local refrained from
No. 49 assistance granted to Development Council charging the
tricycle operators and (LDC) to ensure that 20% DF
drivers amounting to only the programs and expenses
P1,914,000.00 were projects geared which were not
charged against the towards the attainment related to the
20% Development of socio-economic fund.
Fund (DF), contrary to development and
Department of Interior environmental
and Local management outcomes
Management (DILG), that partake the nature
Department of Budget of investment or capital
and Management expenditures will be
(DBM) Joint given allocation under
Memorandum Circular the 20% Development
(JMC) No. 2017 – 1 Fund to ensure full
dated February 22, realization of the
2017. purpose for which the
DF was established.

AAR 2017 Procurement of welfare We recommended that

Observation goods out of the Local the Municipal Mayor:
No. 8 Page Disaster Risk
No. 52 Reduction and a. Observe strict The MDRRMO Fully
Management Fund adherence to made sure that Implemented
(LDRRMF), under the paragraph 6.3 of they comply
Quick Response Fund NDRRMC-DBM- with the proper
(QRF), amounting to DILG Joint use of the
P1,727,000.00 was not Memorandum LDRRM Funds.
supported by a Circular No. 2013-1

56
 Reason for
Audit Management’s Status of
Ref Audit Observations Partial/ Non-
Recommendations Action Implementation
Implementation
resolution from the to ensure proper use
local Sanggunian of public funds;
authorizing the release
of the amount, contrary b. Instruct the Proper Fully
to paragraph 6.3 of the Municipal Disaster documentation Implemented
NDRRMC-DBM-DILG Risk Reduction was observed
Joint Memorandum Management Officer to avoid the
Circular No. 2013-1 (MDRRMO) and incurrence of
and these items could Municipal Social the same.
not be accounted as Welfare
the submitted list of Development Officer
beneficiaries did not (MSWDO) to provide
indicate the quantity to the Audit Team
and kind of welfare the Distribution List
goods distributed, of the above subject
contrary to Section 4 purchases duly
(6) of Presidential acknowledged by
Decree No. 1445, the actual
thereby casting doubt beneficiaries/recipie
on the propriety of the nts and indicating
transactions. therein the quantity
Furthermore, and kind of welfare
purchases of welfare goods received in
goods were taken up order to account the
as direct expenses full liquidation of the
instead of recognizing subject purchases
the specific inventory and to attest to the
account, as required veracity of the fund
under Commission on utilization.
Audit (COA) Circular Henceforth, all
Nos. 2014-002 and assistance extended
2015-009. or goods distributed
to intended
beneficiaries be
properly
documented to
ensure that the
resources of the
government are
managed and
utilized in
accordance with the
established rules
and regulations; and

c. Direct the Municipal Proper Fully

Accountant to documentation Implemented

57
 Reason for
Audit Management’s Status of
Ref Audit Observations Partial/ Non-
Recommendations Action Implementation
Implementation
comply with the was observed
accounting and to avoid the
reporting guidelines incurrence of
on the utilization of the same.
the LDRRMF
prescribed under
COA Circular Nos.
2014-002 and 2015-
009 dated April 15,
2014 and December
1, 2015,
respectively, to
ensure the
correctness and
reliability of the
financial reporting of
the Municipality.

AAR 2017 Payment of Hazard We recommended that Refund was Fully

Observation Pay to Municipal the Municipal Mayor made for the Implemented
No. 9 Page Employees for
direct the Public Health excess amount
No. 55 Calendar Year (CY) Worker to refund the of hazard pay
2017 totalingoverpayment of hazard received.
P64,544.19 were not in pay amounting to
accordance with the P7,444.88. Henceforth,
existing laws, rules and take into consideration
regulations the leaves of absence
promulgated byincurred in the
competent authority. computation of hazard
pay as prescribed by
a. One (1) Public DBM-DOH Joint
Health Worker Circular No. 1 s. 2016.
(PHW) claimed
hazard pay We also recommended Refund was Fully
amounting to that the Municipal made for the Implemented
P7,444.88 during Mayor direct the three excess amount
those months when (3) Social Welfare of hazard pay
she exceeded the Officers to refund the received.
maximum number of overpayment of hazard
leaves of absence pay totaling
allowed as per Item P57,099.31.
3.6 of Department of Henceforth, compute
Budget and the said benefit using
Management (DBM) the prescribed formula
and Department of provided in paragraph
Health (DOH) Joint 16.1.3.2 of the IRR of
Circular No. 1 Series RA No. 9433.

58
 Reason for
Audit Management’s Status of
Ref Audit Observations Partial/ Non-
Recommendations Action Implementation
Implementation
of 2016.

b. The computation of
Hazard Pay for three
(3) Social Welfare
Officers was not in
accordance with the
Implementing Rules
and Regulations
(IRR) of Republic
Act (RA) No. 9433,
otherwise known as
an Act providing for
a Magna Carta for
Public Social
Services, which
resulted in the
overpayment
amounting to
P57,099.31.

AAR 2017 Out of the 157 We recommended that

Observation government vehicles the Municipal Mayor:
No. 10 owned by the
Page No. Municipality of Silang, a. Direct the OIC-GSO
58 Cavite valued at to:
P113,029,462.00, 17
were missing, 15 have a.1 Exert efforts in Ten motor Partially The remaining
no OR/CR, 5 were sold locating the 17 vehicles were Implemented seven motor
without undergoing missing and/or found in CY vehicles were
proper disposal stolen motor 2018. still missing.
procedures and the vehicles of the
supporting documents Municipality.
for the sale were Further, locate
likewise not prepared, the
and 31 were Acknowledgment
unserviceable, contrary Receipt of
to Presidential Decree Equipment
(PD) No. 1445. (ARE) of these
Moreover, vehicles to know
Acknowledgement who were
Receipt for Equipment accountable and
(AREs) for government make proper
vehicles were not actions;
prepared and/or
updated, contrary to a.2 Coordinate with Succeeding Partially Original copies
Section 42 of the the concerned purchases of Implemented of OR/CR

59
 Reason for
Audit Management’s Status of
Ref Audit Observations Partial/ Non-
Recommendations Action Implementation
Implementation
Manual on the New persons to motor vehicles remained
Government acquire the were supported missing.
Accounting System original copies of with complete
(MNGAS) for Local the OR/CR of the documentation.
Government Units 14 motor
(LGUs), Volume II. vehicles and the
Municipal
Accountant to
make sure that
succeeding
purchases of
motor vehicles
were supported
with complete
documentations;

a.3 Prepare the Not No IIRUP for

required Implemented motor vehicles
Inventory and was submitted
Inspection to the Audit
Report of Team.
Unserviceable
Property (IIRUP)
for all the
unserviceable
motor vehicles
amounting to
P12,132,700.00
of the
Municipality and
file an
application for
disposal with
appropriate
documents to the
Office of the
COA Auditor;
and

a.4 Prepare and/or The amount Not AREs for motor

update the was remitted to Implemented vehicles were
Acknowledgeme the Municipal not prepared
nt Receipt for Treasurer. and/or updated
Equipment because the
(ARE) for all Inventory
motor vehicles committee did
enumerated in not conduct

60
 Reason for
Audit Management’s Status of
Ref Audit Observations Partial/ Non-
Recommendations Action Implementation
Implementation
Annex 11. complete
physical count
of its PPE.

b. Cause the Fully

remittance of the Implemented
P65,000.00 from
the sale of two
motor vehicles to
the Municipal
Treasurer and the
latter to issue an
official receipt on
the said amount;
and

c. Ensure that Not Documents for

disposal of Implemented the disposal of
unserviceable unserviceable
properties should motor vehicles
undergo proper were not yet
disposal procedures prepared and
and properly submitted to
documented the Audit
following the Team.
existing relevant
guidelines on the Reiterated in
disposal of Part II,
government Observation
properties. No. 9 of this
report.

AAR 2017 Possible wastage of We recommended that The Fully

Observation disbursed government the Municipal Mayor Municipality Implemented
No. 11 funds amounting to make official already
Page No. P19,318,616.04.00 communication with communicated
60 may happen due to Lexsys Technologies with Lexsys
the continued lack of Inc. to address the Technologies
concrete action taken defects noted on the to address the
by concerned systems it developed issues and
government officials and if disregarded take concerns.
against the software appropriate legal action
developer it engaged in so that the Municipality
to develop sets of will be properly
office application indemnified.
systems that have
been laden with

61
 Reason for
Audit Management’s Status of
Ref Audit Observations Partial/ Non-
Recommendations Action Implementation
Implementation
various defects that
were not addressed
within the two years of
ongoing installation
work over and above
the agreed period of
six months.

62
PART IV - APPENDICES
 Appendix 1
AAR Page No. 4
Municipality of Silang, Cavite
Statement of Financial Position, By Fund
As of December 31, 2018

Special Education
Total General Fund Fund Trust Fund
ASSETS
Current Assetes
Cash and Cash Equivalents P 759,688,632.08 P 561,499,842.13 P 154,617,042.53 P 43,571,747.42
Investments 976,608.45 976,608.45 0.00 0.00
Receivables 94,094,626.92 40,656,280.67 3,955,561.49 49,482,784.76
Prepayments and Deferred Charges 11,281,511.18 6,137,877.38 3,355,517.83 1,788,115.97
Total Current Assets 866,041,378.63 609,270,608.63 161,928,121.85 94,842,648.15

Non-Current Assets
Property Plant & Equipment 1,032,895,385.92 885,428,064.86 147,467,321.06 0.00
Biological Assets 1,490,500.00 1,490,500.00 0.00 0.00
Total Non-Current Assets 1,034,385,885.92 886,918,564.86 147,467,321.06 0.00
Total Assets 1,900,427,264.55 1,496,189,173.49 309,395,442.91 94,842,648.15

LIABILITIES
Current Liabilities
Financial Liabilities 123,011,615.19 87,816,141.28 35,195,473.91 0.00
Inter-Agency Payables 58,552,604.02 13,026,230.18 16,115,509.14 29,410,864.70
Intra-Agency Payables 49,459,284.76 48,591,544.35 867,740.41 0.00
Trust Liabilities 66,449,914.28 727,584.62 94,191.69 65,628,137.97
Other Payables 1,782,412.69 1,925,680.53 53,086.68 (196,354.52)
Total Current Liabilities 299,255,830.94 152,087,180.96 52,326,001.83 94,842,648.15

Non-Current Liabilities
Deferred Credits/Unearned Income 47,179,128.11 47,014,146.25 164,981.86 0.00
Total Non-Current Liabilities 47,179,128.11 47,014,146.25 164,981.86 0.00
Total Liabilities 346,434,959.05 199,101,327.21 52,490,983.69 94,842,648.15

NET ASSETS/EQUITY
Government Equity 1,553,992,305.50 1,297,087,846.28 256,904,459.22 0.00

Total Liabilities and Net Assets/Equity P 1,900,427,264.55 P 1,496,189,173.49 P 309,395,442.91 P 94,842,648.15

63
 Appendix 2
AAR Page No. 5
Municipality of Silang, Cavite
Statement of Financial Performance, By Fund
For the year ended December 31, 2018

Special
Total General Fund Education Fund
Revenue
Tax Revenue P 207,596,663.64 P 138,481,056.94 P 69,115,606.70
Share from Internal Revenue Collections (IRA) 428,097,574.00 428,097,574.00 0.00
Other Share from National Taxes 16,181,292.56 16,181,292.56 0.00
Service and Business Income 109,860,334.44 109,764,794.89 95,539.55
Shares, Grants and Donations 2,092,689.99 2,092,689.99 0.00
Total Revenue 763,828,554.63 694,617,408.38 69,211,146.25

Less: Current Operating Expenses

Personnel Services 142,063,926.10 139,264,594.93 2,799,331.17
Maintenance and Other Operating Expenses 320,096,412.39 306,382,537.84 13,713,874.55
Financial Expenses 242,017.85 224,069.89 17,947.96
Non-Cash Expenses 69,639,131.52 59,159,923.56 10,479,207.96
Current Operating Expenses 532,041,487.86 505,031,126.22 27,010,361.64

Surplus (Deficit) from Current Operation 231,787,066.77 189,586,282.16 42,200,784.61

Add (Deduct):
Transfer, Assistance and Subsidy From (To) (15,410,504.39) (15,410,504.39) 0.00
Surplus (Deficit) for the period P 216,376,562.38 P 174,175,777.77 P 42,200,784.61

64
 Appendix 3
AAR Page No. 6
Municipality of Silang, Cavite
Statement of Changes in Net Assets/Equity, By Fund
For the year ended December 31, 2018

Special
Total General Fund Education Fund
Balance at January 1 P 1,319,753,540.24 P 1,104,645,177.77 P 215,108,362.47
Add (Deduct):
Prior Period Errors 17,862,202.88 18,266,890.74 (404,687.86)
Restated Balance 1,337,615,743.12 1,122,912,068.51 214,703,674.61
Add (Deduct) Changes in net assets/equity during the year
Surplus (Deficit) for the period 216,376,562.38 174,175,777.77 42,200,784.61
Total changes during the year 216,376,562.38 174,175,777.77 42,200,784.61
Balance at December 31 P 1,553,992,305.50 P 1,297,087,846.28 P 256,904,459.22

65
 Appendix 4
AAR Page No. 7
Municipality of Silang, Cavite
Statement of Cash Flows, By Fund
For the year ended December 31, 2018

Special
Total General Fund Trust Fund
Education Fund
Cash Flows from Operating Activities
Cash Inflows
Collection from taxpayers P 207,596,663.64 P 138,481,056.94 P 69,115,606.70 P 0.00
Share from Internal Revenue Allotment 428,097,574.00 428,097,574.00 0.00 0.00
Receipts from business/service income 109,695,794.89 109,689,794.89 6,000.00 0.00
Interest Income 517,964.95 428,425.40 89,539.55 0.00
Other Receipts 376,989,888.83 219,070,864.23 51,785,875.75 106,133,148.85
Total Cash Inflows 1,122,897,886.31 895,767,715.46 120,997,022.00 106,133,148.85

Cash Outflows
Payment to suppliers and creditors 334,534,820.95 322,017,112.12 12,517,708.83 0.00
Payment to employees 142,063,926.10 139,264,594.93 2,799,331.17 0.00
Other Payments 317,249,169.20 170,713,951.83 16,170,071.36 130,365,146.01
Total Cash Outflow 793,847,916.25 631,995,658.88 31,487,111.36 130,365,146.01
Net Cash Flows from Operating Activities 329,049,970.06 263,772,056.58 89,509,910.64 (24,231,997.16)

Cash Flows from Investing Activities

Cash Inflows
Collection of Principal on loans to other
entities 3,919,221.54 3,919,221.54 0.00 0.00
Total Cash Inflows 3,919,221.54 3,919,221.54 0.00 0.00
Cash Outflows
Purchase/Construction of Property, Plant
and Equipment
227,997,590.99 162,658,979.03 65,338,611.96 0.00
Total Cash Outflows 227,997,590.99 162,658,979.03 65,338,611.96 0.00
Net Cash Flows from Investing Activities (224,078,369.45) (158,739,757.49) (65,338,611.96) 0.00

Cash Flows from Financing Activities

Cash Inflows
Proceeds from Loans 3,196,822.43 3,196,822.43 0.00 0.00
Total Cash Inflows 3,196,822.43 3,196,822.43 0.00 0.00
Cash Outflows
Payment of loan amortization 5,000,000.00 5,000,000.00 0.00 0.00
Total Cash Outflows 5,000,000.00 5,000,000.00 0.00 0.00
Net Cash Flows from Financing Activities (1,803,177.57) (1,803,177.57) 0.00 0.00
Total Cash Provided by Operating, Investing
and Financing Activities 103,168,423.04 103,229,121.52 24,171,298.68 (24,231,997.16)
Add: Cash at the Beginning of the year 656,520,209.04 458,270,720.61 130,445,743.85 67,803,744.58
Cash Balance Ending December 31 P 759,688,632.08 P 561,499,842.13 P 154,617,042.53 P 43,571,747.42

66
 Appendix 5
AAR Page No. 8
Municipality of Silang, Cavite
Statement of Comparison of Budget and Actual Amounts, By Fund
For the year ended December 31, 2018

Budgeted Amounts
Original Final Difference Original and Final Budget
Special
Education Special Special
Particulars Total General Fund Fund Total General Fund Education Fund Total General Fund Education Fund
Revenue
A. Local Taxes
1. Tax Revenue
a. Tax Revenue-Property P 89,111,000.00 P 40,000,000.00 P 49,111,000.00 P 89,111,000.00 P 40,000,000.00 P 49,111,000.00 P 0.00 P 0.00 P 0.00
b. Tax Revenue-Goods and Services 100,000,000.00 100,000,000.00 0.00 100,000,000.00 100,000,000.00 0.00 0.00 0.00 0.00
c. Other Local Taxes 14,381,000.00 14,381,000.00 0.00 14,381,000.00 14,381,000.00 0.00 0.00 0.00 0.00
Total Tax Revenue 203,492,000.00 154,381,000.00 49,111,000.00 203,492,000.00 154,381,000.00 49,111,000.00 0.00 0.00 0.00
2. Non-Tax Revenue
a. Service Income 56,196,500.00 56,196,500.00 0.00 56,196,500.00 56,196,500.00 0.00 0.00 0.00 0.00
b. Business Income 18,824,926.00 18,824,926.00 0.00 18,824,926.00 18,824,926.00 0.00 0.00 0.00 0.00
Total Non-Tax Revenue 75,021,426.00 75,021,426.00 0.00 75,021,426.00 75,021,426.00 0.00 0.00 0.00 0.00
B. External Sources
1. Share from the National Internal Revenue
Taxes (IRA) 428,097,574.00 428,097,574.00 0.00 428,097,574.00 428,097,574.00 0.00 0.00 0.00 0.00
2. Shares from GOCCs 2,300,000.00 2,300,000.00 0.00 2,300,000.00 2,300,000.00 0.00 0.00 0.00 0.00
3. Other Shares from National Tax Collections
a. Share from Ecozone 17,000,000.00 17,000,000.00 0.00 17,000,000.00 17,000,000.00 0.00 0.00 0.00 0.00
b. Share from EVAT 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
4. Other Receipts
a. Grants and Donations 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
b. Other Subsidy Income 1,200,000.00 1,200,000.00 0.00 1,200,000.00 1,200,000.00 0.00 0.00 0.00 0.00
C. Receipts from Borrowings 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Total Revenues and Receipts 727,111,000.00 678,000,000.00 49,111,000.00 727,111,000.00 678,000,000.00 49,111,000.00 0.00 0.00 0.00

Expenditures
General Public Services
Personal Services 122,097,495.00 122,097,495.00 0.00 122,097,495.00 122,097,495.00 0.00 0.00 0.00 0.00
Maintenance and Other Operating Expenses 227,428,890.00 227,428,890.00 0.00 227,428,890.00 227,428,890.00 0.00 0.00 0.00 0.00
Capital Outlay 101,090,682.00 101,090,682.00 0.00 101,090,682.00 101,090,682.00 0.00 0.00 0.00 0.00
Education
Personal Services 4,516,000.00 0.00 4,516,000.00 4,516,000.00 0.00 4,516,000.00 0.00 0.00 0.00
Maintenance and Other Operating Expenses 20,395,000.00 0.00 20,395,000.00 20,395,000.00 0.00 20,395,000.00 0.00 0.00 0.00
Capital Outlay 24,200,000.00 0.00 24,200,000.00 53,004,157.00 0.00 53,004,157.00 (28,804,157.00) 0.00 (28,804,157.00)
Health, Nutrition and Population Control
Personnel Services 25,356,234.00 25,356,234.00 0.00 25,356,234.00 25,356,234.00 0.00 0.00 0.00 0.00
Maintenance and Other Operating Expenses 5,822,666.00 5,822,666.00 0.00 5,822,666.00 5,822,666.00 0.00 0.00 0.00 0.00
Capital Outlay 2,231,485.00 2,231,485.00 0.00 2,231,485.00 2,231,485.00 0.00 0.00 0.00 0.00
Social Services and Social Welfare
Personal Services 5,559,591.00 5,559,591.00 0.00 5,559,591.00 5,559,591.00 0.00 0.00 0.00 0.00
Maintenance and Other Operating Expenses 6,458,133.00 6,458,133.00 0.00 6,458,133.00 6,458,133.00 0.00 0.00 0.00 0.00
Capital Outlay 1,392,208.00 1,392,208.00 0.00 1,392,208.00 1,392,208.00 0.00 0.00 0.00 0.00
Economic Services
Personal Services 6,249,939.00 6,249,939.00 0.00 6,249,939.00 6,249,939.00 0.00 0.00 0.00 0.00
Maintenance and Other Operating Expenses 3,662,667.00 3,662,667.00 0.00 3,662,667.00 3,662,667.00 0.00 0.00 0.00 0.00
Capital Outlay 1,750,000.00 1,750,000.00 0.00 1,750,000.00 1,750,000.00 0.00 0.00 0.00 0.00

67
 Budgeted Amounts
Original Final Difference Original and Final Budget
Special
Education Special Special
Particulars Total General Fund Fund Total General Fund Education Fund Total General Fund Education Fund
Special Purpose Appropriations
Debt Service
Amortization 5,000,000.00 5,000,000.00 0.00 5,000,000.00 5,000,000.00 0.00 0.00 0.00 0.00
LDRRMF
Maintenance and Other Operating Expenses 33,900,000.00 33,900,000.00 0.00 33,900,000.00 33,900,000.00 0.00 0.00 0.00 0.00
20% Development Fund
Capital Outlay 85,619,515.00 85,619,515.00 0.00 85,619,515.00 85,619,515.00 0.00 0.00 0.00 0.00
Senior Citizens & Persons with Disabilities
Maintenance and Other Operating Expenses 6,780,000.00 6,780,000.00 0.00 6,780,000.00 6,780,000.00 0.00 0.00 0.00 0.00
Others
Maintenance and Other Operating Expenses 137,807,662.00 137,807,662.00 0.00 137,807,662.00 137,807,662.00 0.00 0.00 0.00 0.00
Total P 827,318,167.00 P 778,207,167.00 P 49,111,000.00 P 856,122,324.00 P 778,207,167.00 P 77,915,157.00 P (28,804,157.00) P 0.00 P (28,804,157.00)

Recapitulations
Personal Services P 163,779,259.00 P 159,263,259.00 P 4,516,000.00 P 163,779,259.00 P 159,263,259.00 P 4,516,000.00 P 0.00 P 0.00 P 0.00
Maintenance and Other Operating Expenses 442,255,018.00 421,860,018.00 20,395,000.00 442,255,018.00 421,860,018.00 20,395,000.00 0.00 0.00 0.00
Capital Outlay 216,283,890.00 192,083,890.00 24,200,000.00 245,088,047.00 192,083,890.00 53,004,157.00 (28,804,157.00) 0.00 (28,804,157.00)
Financial Expenses 5,000,000.00 5,000,000.00 0.00 5,000,000.00 5,000,000.00 0.00 0.00 0.00 0.00
Total P 827,318,167.00 P 778,207,167.00 P 49,111,000.00 P 856,122,324.00 P 778,207,167.00 P 77,915,157.00 P (28,804,157.00) P 0.00 P (28,804,157.00)

68
 Final Budgeted Amounts Actual Amounts Difference Final Budget and Actual
Special
Education Special Special
Particulars Total General Fund Fund Total General Fund Education Fund Total General Fund Education Fund

Revenue
A. Local Taxes
1. Tax Revenue
a. Tax Revenue-Property P 89,111,000.00 P 40,000,000.00 P 49,111,000.00 P 96,070,118.14 P 26,954,511.44 P 69,115,606.70 P (6,959,118.14) P 13,045,488.56 P (20,004,606.70)
b. Tax Revenue-Goods and Services 100,000,000.00 100,000,000.00 0.00 95,834,808.19 95,834,808.19 0.00 4,165,191.81 4,165,191.81 0.00
c. Other Local Taxes 14,381,000.00 14,381,000.00 0.00 15,691,737.31 15,691,737.31 0.00 (1,310,737.31) (1,310,737.31) 0.00
Total Tax Revenue 203,492,000.00 154,381,000.00 49,111,000.00 207,596,663.64 138,481,056.94 69,115,606.70 (4,104,663.64) 15,899,943.06 (20,004,606.70)
2. Non-Tax Revenue
a. Service Income 56,196,500.00 56,196,500.00 0.00 72,398,637.06 72,392,637.06 6,000.00 (16,202,137.06) (16,196,137.06) (6,000.00)
b. Business Income 18,824,926.00 18,824,926.00 0.00 37,461,697.38 37,372,157.83 89,539.55 (18,636,771.38) (18,547,231.83) (89,539.55)
Total Non-Tax Revenue 75,021,426.00 75,021,426.00 0.00 109,860,334.44 109,764,794.89 95,539.55 (34,838,908.44) (34,743,368.89) (95,539.55)
B. External Sources
1. Share from the National Internal Revenue
Taxes (IRA) 428,097,574.00 428,097,574.00 0.00 428,097,574.00 428,097,574.00 0.00 0.00 0.00 0.00
2. Shares from GOCCs 2,300,000.00 2,300,000.00 0.00 2,092,689.99 2,092,689.99 0.00 207,310.01 207,310.01 0.00
3. Other Shares from National Tax Collections
a. Share from Ecozone 17,000,000.00 17,000,000.00 0.00 16,178,892.56 16,178,892.56 0.00 821,107.44 821,107.44 0.00
b. Share from EVAT 0.00 0.00 0.00 2,400.00 2,400.00 0.00 (2,400.00) (2,400.00) 0.00
4. Other Receipts
a. Grants and Donations 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
b. Other Subsidy Income 1,200,000.00 1,200,000.00 0.00 0.00 0.00 0.00 1,200,000.00 1,200,000.00 0.00
C. Receipts from Borrowings 0.00 0.00 0.00 3,196,822.43 3,196,822.43 0.00 (3,196,822.43) (3,196,822.43) 0.00
Total Revenues and Receipts 727,111,000.00 678,000,000.00 49,111,000.00 767,025,377.06 697,814,230.81 69,211,146.25 (39,914,377.06) (19,814,230.81) (20,100,146.25)

Expenditures
General Public Services
Personal Services 122,097,495.00 122,097,495.00 0.00 104,049,169.74 104,049,169.74 0.00 18,048,325.26 18,048,325.26 0.00
Maintenance and Other Operating Expenses 227,428,890.00 227,428,890.00 0.00 199,846,717.26 199,846,717.26 0.00 27,582,172.74 27,582,172.74 0.00
Capital Outlay 101,090,682.00 101,090,682.00 0.00 72,550,639.98 72,550,639.98 0.00 28,540,042.02 28,540,042.02 0.00
Education
Personal Services 4,516,000.00 0.00 4,516,000.00 2,799,331.17 0.00 2,799,331.17 1,716,668.83 0.00 1,716,668.83
Maintenance and Other Operating Expenses 20,395,000.00 0.00 20,395,000.00 13,713,874.55 0.00 13,713,874.55 6,681,125.45 0.00 6,681,125.45
Capital Outlay 53,004,157.00 0.00 53,004,157.00 42,412,128.17 0.00 42,412,128.17 10,592,028.83 0.00 10,592,028.83
Health, Nutrition and Population Control
Personnel Services 25,356,234.00 25,356,234.00 0.00 24,356,242.44 24,356,242.44 0.00 999,991.56 999,991.56 0.00
Maintenance and Other Operating Expenses 5,822,666.00 5,822,666.00 0.00 4,177,205.21 4,177,205.21 0.00 1,645,460.79 1,645,460.79 0.00
Capital Outlay 2,231,485.00 2,231,485.00 0.00 1,266,550.00 1,266,550.00 0.00 964,935.00 964,935.00 0.00
Social Services and Social Welfare
Personal Services 5,559,591.00 5,559,591.00 0.00 5,396,531.41 5,396,531.41 0.00 163,059.59 163,059.59 0.00
Maintenance and Other Operating Expenses 6,458,133.00 6,458,133.00 0.00 6,242,361.05 6,242,361.05 0.00 215,771.95 215,771.95 0.00
Capital Outlay 1,392,208.00 1,392,208.00 0.00 472,555.00 472,555.00 0.00 919,653.00 919,653.00 0.00
Economic Services
Personal Services 6,249,939.00 6,249,939.00 0.00 5,462,651.34 5,462,651.34 0.00 787,287.66 787,287.66 0.00
Maintenance and Other Operating Expenses 3,662,667.00 3,662,667.00 0.00 1,521,661.75 1,521,661.75 0.00 2,141,005.25 2,141,005.25 0.00
Capital Outlay 1,750,000.00 1,750,000.00 0.00 1,525,200.00 1,525,200.00 0.00 224,800.00 224,800.00 0.00
Special Purpose Appropriations
Debt Service
Amortization 5,000,000.00 5,000,000.00 0.00 5,000,000.00 5,000,000.00 0.00 0.00 0.00 0.00
LDRRMF
Maintenance and Other Operating Expenses 33,900,000.00 33,900,000.00 0.00 27,668,500.00 27,668,500.00 0.00 6,231,500.00 6,231,500.00 0.00

69
 Final Budgeted Amounts Actual Amounts Difference Final Budget and Actual
Special
Education Special Special
Particulars Total General Fund Fund Total General Fund Education Fund Total General Fund Education Fund
20% Development Fund
Capital Outlay 85,619,515.00 85,619,515.00 0.00 51,591,594.94 51,591,594.94 0.00 34,027,920.06 34,027,920.06 0.00
Senior Citizens & Persons with Disabilities
Maintenance and Other Operating Expenses 6,780,000.00 6,780,000.00 0.00 6,779,320.55 6,779,320.55 0.00 679.45 679.45 0.00
Others
Maintenance and Other Operating Expenses 137,807,662.00 137,807,662.00 0.00 75,557,276.41 75,557,276.41 0.00 62,250,385.59 62,250,385.59 0.00
Total P 856,122,324.00 P 778,207,167.00 P 77,915,157.00 P 652,389,510.97 P 593,464,177.08 P 58,925,333.89 P 203,732,813.03 P 184,742,989.92 P 18,989,823.11
Surplus (Deficit) for the period

Recapitulations
Personal Services P 163,779,259.00 P 159,263,259.00 P 4,516,000.00 P 142,063,926.10 P 139,264,594.93 P 2,799,331.17 P 21,715,332.90 P 19,998,664.07 P 1,716,668.83
Maintenance and Other Operating Expenses 442,255,018.00 421,860,018.00 20,395,000.00 335,506,916.78 321,793,042.23 13,713,874.55 106,748,101.22 100,066,975.77 6,681,125.45
Capital Outlay 245,088,047.00 192,083,890.00 53,004,157.00 169,818,668.09 127,406,539.92 42,412,128.17 75,269,378.91 64,677,350.08 10,592,028.83
Financial Expenses 5,000,000.00 5,000,000.00 0.00 5,000,000.00 5,000,000.00 0.00 0.00 0.00 0.00
Total P 856,122,324.00 P 778,207,167.00 P 77,915,157.00 P 652,389,510.97 P 593,464,177.08 P 58,925,333.89 P 203,732,813.03 P 184,742,989.92 P 18,989,823.11

70
 Appendix 6
AAR Page No. 37
Municipality of Silang, Cavite
Schedule of Unrecorded Disbursement Vouchers
As of December 31, 2018

Date Check No. Payee Amount

GENERAL FUND
DBP No. 0650-013917-030
1 26/03/2018 60187745 Development Bank of the Philippines P 27,235.73
2 12/07/2018 60347400 League of Municipalities of the Philippines 166,800.00
3 08/08/2018 60347590 Judge Ethel V. Mercado-Gutay 4,750.00
4 11/09/2018 60347817 Meralco 190,085.22
5 26/09/2018 60347999 Lorna S. Tayson 5,000.00
6 12/10/2018 60348158 Pakpak Lawin Print Printing 12,436.07
7 06/11/2018 60348326 Surfbirds Production 10,000.00
8 13/11/2018 60348420 Countries Flag & Garments 28,960.72
9 23/11/2018 60348520 Brgy. Treasurer Balubad 20,000.00
10 26/11/2018 60348525 P & N Motor Works 101,365.00
11 03/12/2018 60348559 The Vice Mayor's League of the Philippines 10,000.00
12 04/12/2018 60348594 Anna Rosella C. Legaspi 195,000.00
13 04/12/2018 60348595 Anna Rosella C. Legaspi 74,000.00
14 05/12/2018 60348596 Anna Rosella C. Legaspi 24,700.00
15 07/12/2018 60348653 Brgy. Treasurer Adlas 24,703.59
16 12/12/2018 60348695 George and Nikon "6" Foods Corp. 123,720.94
17 14/12/2018 60348769 Hon. Aidel Paul G. Belamide 13,200.00
18 17/12/2018 60348777 Mildred R. Vinzon 50,000.00
19 17/12/2018 60348778 Anna Rosella C. Legaspi 120,000.00
20 19/12/2018 60348827 Anna Rosella C. Legaspi 275,600.00
21 19/12/2018 60348828 Anna Rosella C. Legaspi 155,290.00
22 27/12/2018 60348899 Anna Rosella C. Legaspi 90,000.00
23 27/12/2018 65402601 Anna Rosella C. Legaspi 230,056.92
24 27/12/2018 65402624 Judge Jose Lorenzo dela Rosa 4,750.00
25 27/12/2018 65402639 Joaquin & Lucas Enterprise 42,562.51
26 28/12/2018 65402713 Anna Rosella C. Legaspi 117,000.00
27 28/12/2018 65402728 Chien Enterprise 98,937.60
28 28/12/2018 65402739 Junior Chamber International 10,000.00
29 28/12/2018 65402740 Globe Telecom 1,999.00
30 28/12/2018 65402760 PLDT, Inc. 2,215.72
31 28/12/2018 65402858 Ruth Joy L. Micosa 10,000.00
32 28/12/2018 65402861 George and Nikon "6" Foods Corp. 53,596.26
33 28/12/2018 65402862 Palawan Balinsasayaw Corp. 34,546.54
34 28/12/2018 65402870 Amelita Bawar 50,000.00
35 28/12/2018 65402871 Lorie Moreno 50,000.00
36 28/12/2018 65402872 Crispina Ordono 50,000.00
37 28/12/2018 65402880 Gelbert General Merchandise Inc. 156,160.72
38 28/12/2018 65402885 Eugenia Masungsong 50,000.00
39 28/12/2018 65402887 Cristora Enterprise 55,508.04
40 28/12/2018 65402891 Monica S. Enriquez 50,000.00
41 28/12/2018 65402892 Clea B. Baret 50,000.00
42 28/12/2018 65402893 Marilou G. Nufrada 50,000.00
43 28/12/2018 65402894 Rhaine Printing Shop 18,455.37

71
 Date Check No. Payee Amount
44 28/12/2018 65402895 E.R.A General Merchandise 179,229.91
45 28/12/2018 65402897 Gardz Trading 140,544.65
46 28/12/2018 65402899 Drench Auto Works Corp. 19,591.08
Sub-Total 3,248,001.59

SPECIAL EDUCATION FUND

DBP No. 00-0-05335-650-5
1 28/12/2018 61983402 Anna Roselia C. Legaspi 63,500.00
2 28/12/2018 61983412 Jerner Enterprise 143,520.00
3 28/12/2018 61983414 Roel Javier Batino 3,600,000.00
4 28/12/2018 61983415 Flora Lejos-Garcia 1,854,680.00
5 28/12/2018 61983416 Boy Scout of the Philippines 20,000.00
Sub-Total 5,681,700.00

TRUST FUND
LBP No. 3282-1000-44
1 28/12/2018 487690 Digiscript Philippines Inc. 140,625.01
Sub-Total 140,625.01

GRAND TOTAL P 9,070,326.60

72
 Appendix 7
AAR Page No. 39
Municipality of Silang, Cavite
Schedule of Unpaid Stall Rentals, Electricity and Water in Silang (Poblacion) Public Market
As of December 31, 2018

Unpaid Rental Unpaid

Monthly Total Unpaid
Name of Stallholder Section Stall Number/s (January- Electrity Bill
Stall Rental Balance
December 2018) for CY 2018
1 Haydee H. Ibanez Dry Goods 23 P 840.00 P 840.00 P 317.75 P 1,157.75
2 Emiliano Canadalla Dry Goods 138 720.00 2,880.00 0.00 2,880.00
3 Marissa Macatangay Dry Goods 130,131 1,440.00 21,600.00 5,662.65 27,262.65
4 Maribel Fajardo Dry Goods 174,175 1,440.00 16,800.00 5,909.50 22,709.50
5 Elizabeth F. Saputil Dry Goods 176,181,182,183, 5,760.00 17,280.00 2,573.50 19,853.50
184
6 Myra M. delas Alas Dry Goods 196 720.00 1,440.00 399.75 1,839.75
7 Mike S. Ampaso Dry Goods 218 720.00 40,800.00 26,018.75 66,818.75
8 Annaliza V. Lamsin Dry Goods 219 720.00 11,760.00 2,129.00 13,889.00
9 Ceferina I. Sipagan Dry Goods 220 720.00 1,440.00 266.50 1,706.50
10 Teodorico T. Marayag Commercial 1 2,052.00 2,052.00 0.00 2,052.00
11 Casilda Legaspi Commercial 2 1,416.00 1,416.00 0.00 1,416.00
12 Elizardo Garalde Commercial 2.1 450.00 3,150.00 0.00 3,150.00
13 Lorna Vallo Commercial 3 1,536.00 3,072.00 0.00 3,072.00
14 Loreto Vallo Commercial 6 1,776.00 3,552.00 0.00 3,552.00
15 Rosalie Balsamo Commercial 5 1,680.00 3,360.00 0.00 3,360.00
16 Jose Capilitan, Jr. Commercial 7,8 3,360.00 3,360.00 0.00 3,360.00
17 Rolando de Leon Commercial 9 1,944.00 1,944.00 0.00 1,944.00
18 Anthony Ambulo Commercial 21,22,23,24 8,448.00 16,896.00 0.00 16,896.00
19 Salam Lampa Commercial 20 1,494.00 85,386.93 0.00 85,386.93
20 Salam Lampa Commercial 19 1,944.00 9,720.00 0.00 9,720.00
21 Olambai Mapunud Commercial 18 1,896.00 41,712.00 0.00 41,712.00
22 Salam Lampa Commercial 17 1,848.00 36,960.00 0.00 36,960.00
23 Yolanda Idea Commercial 16 1,776.00 19,536.00 0.00 19,536.00
24 Jose Custodio Commercial 15 1,680.00 26,880.00 0.00 26,880.00
25 Farida Sarip Commercial 13 1,536.00 42,156.08 0.00 42,156.08
26 Al-wahdah Islamic Center Inc Commercial 2-F 3,000.00 103,000.00 0.00 103,000.00
27 Amer Wadib Commercial 10,11,12 3,882.00 42,702.00 0.00 42,702.00
28 Bartolome A. Tibayan Rice 275 3,240.00 6,480.00 82.00 6,562.00
29 Teresita B. Pangilinan Rice 276 3,240.00 179,712.00 0.00 179,712.00
30 Josephine G. Ambojia Rice 279 1,080.00 11,880.00 0.00 11,880.00
31 Zendee A. Medina Rice 258,259 2,448.00 9,792.00 17,799.80 27,591.80
32 Adora R. Bignayan Grocery 232 1,260.00 1,260.00 276.75 1,536.75
33 Corazon Sarmiento Grocery 181 1,080.00 14,040.00 0.00 14,040.00
34 Nova M. Caramanzana Grocery 2,19 2,880.00 8,313.30 8,351.52 16,664.82
35 Annaliza A. Bautista Grocery 37 1,260.00 32,508.00 1,828.44 34,336.44
36 Luzviminda Perido Grocery 36 1,260.00 83,672.53 17,781.53 101,454.06
37 Liza Layugan Grocery 15,26.5 1,890.00 39,454.17 2,891.75 42,345.92
38 Annabelle Guinto Dried Fish 148 1,229.40 30,516.44 139.40 30,655.84
39 Leah Marte Vegetable 504 504.00 22,276.80 10,658.01 32,934.81
40 Florinda Panganiban Vegetable 144 504.00 1,008.00 2,091.00 3,099.00
41 Darvin B. Purificacion Grocery 245 1,260.00 210,167.85 195,667.78 405,835.63
42 Maritess D. Pangilinan Cold Cuts 244B 714.00 48,028.40 0.00 48,028.40
43 Radin S. Garcia Cold Cuts 239 1,428.00 25,275.60 7,648.66 32,924.26
44 Robilyn R. Bago Fruits 110,111 & 45 3,396.00 23,772.00 9,877.00 33,649.00
Grocery
45 Jaime B. Manahan, Jr. Fruits 20 1,376.40 1,376.40 666.25 2,042.65
46 Francisco B. Juangco Meat 60 882.00 24,166.80 8,665.32 32,832.12
47 Kristiana A. Francisco Meat 89 882.00 5,409.60 33,518.11 38,927.71
48 Adilson Bayas Meat 132 882.00 32,347.68 186,457.78 218,805.46
49 Ma. Rubiflor Bayas Grocery 136 1,080.00 62,238.00 6,109.26 68,347.26
50 Jovelene B. del Alfredo Meat 137 882.00 82,034.40 84,246.75 166,281.15
51 Geraldine S. Eusebio Meat 113,162 1,764.00 24,637.20 4,455.05 29,092.25
52 Bella A. Marquez Grocery 204,209,228 Meat 4,086.00 35,587.80 42,647.12 78,234.92
& 234
53 Perlina P. Buklatin Grocery 154,210,227 Meat 4,074.00 24,516.00 34,047.50 58,563.50
& 237
54 Roseine B. Salazar Meat 203 882.00 22,134.00 24,118.00 46,252.00
55 Airene T. Maglabe Meat 163 882.00 1,764.00 2,788.00 4,552.00
56 Airene T. Maglabe Grocery 44 Grocery & 243 3,048.00 9,144.00 13,007.25 22,151.25
57 Mercedita Ambulo Meat 139 882.00 7,860.00 12,613.25 20,473.25
58 CAFFMACO Meat 138 882.00 32,281.20 17,019.26 49,300.46
59 Edna E. Bayla Meat 115,130 1,764.00 38,702.16 38,141.78 76,843.94
60 Raphael R. Andaya Meat 57,68 1,764.00 4,129.23 671.70 4,800.93
61 Jocelyn B. Gapo Meat 107 882.00 4,410.00 419.05 4,829.05
62 Wilfredo N. Navarro Meat 90 882.00 10,584.00 6,238.80 16,822.80
63 Jose Paolo B. Robles Meat 82 882.00 5,292.00 0.00 5,292.00
64 Susana G. Torrea Meat 104 882.00 6,174.00 5,719.00 11,893.00
65 Chona T. Peñaflor Meat 93 882.00 0.00 27,112.88 27,112.88

73
 Unpaid Rental Unpaid
Monthly Total Unpaid
Name of Stallholder Section Stall Number/s (January- Electrity Bill
Stall Rental Balance
December 2018) for CY 2018
66 Ruben A. Francisco III Meat 80 882.00 56,367.36 0.00 56,367.36
67 Froilan S. Toledo Meat 56 882.00 25,930.80 88,335.84 114,266.64
68 Elebeth A. Buenaventura Meat 70 882.00 15,493.80 14,024.69 29,518.49
69 Keycel Ann G. Castro Meat 94 882.00 882.00 276.75 1,158.75
70 Ma. Corazon A. Silva Meat 123 Vegetable, 2,696.40 35,533.33 3,274.74 38,808.07
95, 102
71 Reginald A. Silva Meat 96 882.00 114,705.36 300.00 115,005.36
72 Christopher Emmanuel C. Meat 101 882.00 1,764.00 0.00 1,764.00
Castillo
73 Jean A. Digno Vegetable 211 504.00 11,692.80 9,281.15 20,973.95
74 Lucila A. Estebat Vegetable 178,187,202 1,512.00 10,059.84 2,937.14 12,996.98
75 Corazon M. Tatualla Vegetable 177,188 1,008.00 4,813.20 2,109.50 6,922.70
76 Cresencia R. Toledo Vegetable 201 504.00 1,008.00 0.00 1,008.00
77 Conception Cabral Vegetable 189 504.00 66,528.00 8,813.77 75,341.77
78 Nelia Barbuco Vegetable 176 504.00 6,048.00 2,347.25 8,395.25
79 Lourdes H. Telmo Vegetable 165 504.00 504.00 194.75 698.75
80 Erlinda Villaflor Vegetable 126 504.00 5,544.00 38.25 5,582.25
81 Maria Caridad P. Alcantara Vegetable 142 504.00 4,032.00 5,829.50 9,861.50
82 Armando L. Toledo Vegetable 223 504.00 30,971.85 0.00 30,971.85
83 Avelina N. Villanueva Vegetable 119,143 1,008.00 7,056.00 0.00 7,056.00
84 Rosie Ambat Vegetable 168 504.00 46,005.12 5,012.22 51,017.34
85 Herminia B. Belicano Vegetable 192 504.00 4,536.00 0.00 4,536.00
86 Melanie B. Pequierda Vegetable 197 504.00 32,699.52 6,919.78 39,619.30
87 Marita C. Daquiz Dried Fish 217 1,229.40 73,911.53 66,629.23 140,540.76
88 Imelda C. Climaco Dried Fish 193 1,229.40 119,943.97 57,408.34 177,352.31
89 Virgilio B. Belicano Dried Fish 145 1,229.40 36,882.00 1,566.50 38,448.50
90 Perlita Z. Ancan Vegetable 98 932.40 72,017.88 4,310.65 76,328.53
91 Girlie Ancan Vegetable 122 932.40 10,256.40 4,564.25 14,820.65
92 Rosario Gonzales Vegetable 170 932.40 7,459.20 15,441.25 22,900.45
93 Carlito Bernardo Meat 69 882.00 39,178.93 16,421.48 55,600.41
94 Concepcion Bernardo Vegetable 194 932.40 8,391.60 3,848.00 12,239.60
95 Cesar P. Bataclan Vegetable 195 932.40 3,207.46 810.16 4,017.62
96 Tessie Lui Vegetable New 2 300.00 19,500.00 0.00 19,500.00
Bldg.
97 Zenaida Magnaye Vegetable New 3 300.00 13,260.00 0.00 13,260.00
Bldg.
98 Melicia Sabilala Vegetable New 4 300.00 27,675.58 396.60 28,072.18
Bldg.
99 Felicisima Ramos Vegetable New 18 300.00 25,220.00 0.00 25,220.00
Bldg.
100 Aida Sulit Vegetable New 22 300.00 20,310.00 0.00 20,310.00
Bldg.
101 Cristina Perez Vegetable New 26 300.00 22,540.00 0.00 22,540.00
Bldg.
102 Nora Fabella Vegetable New 33 300.00 21,220.00 0.00 21,220.00
Bldg.
103 Lorita dela Cruz Vegetable New 34 300.00 11,520.00 0.00 11,520.00
Bldg.
104 Epifania V. Puntanar Vegetable New 37 300.00 1,200.00 0.00 1,200.00
Bldg.
105 Marilou Inocellos Vegetable New 38 300.00 26,040.00 0.00 26,040.00
Bldg.
106 Nenita Lacadman Vegetable New 39 300.00 20,880.00 0.00 20,880.00
Bldg.
107 Danilo Estacio Vegetable New 40 300.00 28,320.00 0.00 28,320.00
Bldg.
108 Imelda Magpuri Vegetable New 44 300.00 1,800.00 0.00 1,800.00
Bldg.
109 Carolina Balanoba Vegetable New 46 300.00 22,320.00 0.00 22,320.00
Bldg.
110 Eddie Avacena Vegetable New 47 300.00 136,651.73 5,621.15 142,272.88
Bldg.
111 Jocelyn Bayugo Vegetable New 48 300.00 18,840.00 0.00 18,840.00
Bldg.
112 Teresita Guevarra Vegetable New 49 300.00 25,900.00 0.00 25,900.00
Bldg.
113 Jessie Listanco Vegetable New 52 300.00 5,153.50 255.95 5,409.45
Bldg.
114 Marcelino Listanco, Jr. Vegetable New 53 300.00 32,400.00 0.00 32,400.00
Bldg.
115 Rosita Guevarra Vegetable New 55 300.00 0.00 3,105.75 3,105.75
Bldg.
116 Cedrick J. Solano Eatery 4 2,850.00 5,700.00 0.00 5,700.00
117 Betty Jean S. Nadado Eatery 10 2,850.00 18,152.19 842.39 18,994.58
118 Amina P. Macabarao Eatery 11 2,850.00 5,700.00 0.00 5,700.00
119 Hernando T. Yalo Eatery 14 2,850.00 19,950.00 0.00 19,950.00
120 Marjorie D. Puno Fish 104 630.00 50,818.32 1,900.16 52,718.48

74
 Unpaid Rental Unpaid
Monthly Total Unpaid
Name of Stallholder Section Stall Number/s (January- Electrity Bill
Stall Rental Balance
December 2018) for CY 2018

121 Ellen M. Jimenez Fish 103 630.00 3,150.00 0.00 3,150.00

122 Susana B. Bolina Fish 102 630.00 5,670.00 0.00 5,670.00
123 Herminigilda M. Dolor Fish 99 630.00 4,410.00 0.00 4,410.00
124 Norma Mardo/Belen Bernardo Fish 98 630.00 45,318.00 1,202.74 46,520.74
125 Mercedes B. Bayan Fish 97 630.00 4,410.00 0.00 4,410.00
126 Maricel A. Landicho Fish 94 630.00 4,410.00 0.00 4,410.00
127 Merla T. Solitario Fish 93 630.00 4,410.00 0.00 4,410.00
128 Rosalinda A. de Gala Fish 92 630.00 630.00 0.00 630.00
129 Perlita B. del Valle Fish 89 630.00 4,410.00 0.00 4,410.00
130 Noemie B. Noche Fish 88 630.00 4,410.00 0.00 4,410.00
131 Felicita D. Castro Fish 87 630.00 4,410.00 0.00 4,410.00
132 Luzviminda R. Loyola Fish 84.5 315.00 2,205.00 0.00 2,205.00
133 Zenaida L. Atangan Fish 82 630.00 1,680.00 0.00 1,680.00
134 Mariano Ambulo Fish 81 630.00 15,120.00 0.00 15,120.00
135 Raul R. dela Cruz Fish 8,79,80,84.5,85 2,835.00 17,010.00 0.00 17,010.00
136 Allan P. Eleponga Fish 76 630.00 51,458.40 0.00 51,458.40
137 Neddie L. delos Reyes Fish 73 630.00 3,780.00 0.00 3,780.00
138 Nancy R. Brotonel Fish 71 630.00 57,136.80 0.00 57,136.80
139 Gina M. Zonio Fish 70 630.00 7,560.00 0.00 7,560.00
140 Anna C. Malabanan Fish 69 630.00 7,560.00 0.00 7,560.00
141 Maria R. Cosme Fish 68 630.00 7,560.00 0.00 7,560.00
142 Natividad B. Alday Fish 67,90 1,260.00 15,120.00 0.00 15,120.00
143 Marta L. Almira Fish 65 630.00 4,410.00 0.00 4,410.00
144 Elenita L. Sayasaya Fish 64 630.00 4,410.00 0.00 4,410.00
145 Angela R. Garcia Fish 63 630.00 7,560.00 0.00 7,560.00
146 Virginia E. Garcia Fish 62 630.00 7,560.00 0.00 7,560.00
147 Ernesta Ramos Fish 60 630.00 51,181.20 0.00 51,181.20
148 Gina M. Mendoza Fish 58 630.00 2,520.00 0.00 2,520.00
149 Ramil A. Talisay Fish 56 630.00 3,150.00 0.00 3,150.00
150 Rowena M. Rivera Fish 55 630.00 2,520.00 0.00 2,520.00
151 Amalyn B. Cordova Fish 51 630.00 3,150.00 0.00 3,150.00
152 Martin S. Tancho Fish 50 630.00 7,560.00 0.00 7,560.00
153 Luisito P. Blanco Fish 49 630.00 6,300.00 0.00 6,300.00
154 Randy Balanoba Fish 48 630.00 3,150.00 0.00 3,150.00
155 Buhay D. Carticiano Fish 47 630.00 4,410.00 0.00 4,410.00
156 Felina D. Estanislao Fish 46 630.00 4,410.00 0.00 4,410.00
157 Jeffrey L. Beltran Fish 45 630.00 3,150.00 0.00 3,150.00
158 Yolanda D. Beato Fish 44 630.00 42,115.50 0.00 42,115.50
159 Eugenio M. Villaluz Fish 43 630.00 6,300.00 0.00 6,300.00
160 Remedios A. Abad Fish 41 630.00 7,560.00 0.00 7,560.00
161 Filomena Coballes Fish 40 630.00 1,260.00 0.00 1,260.00
162 Arlene P. Profeta Fish 39 630.00 63,126.00 0.00 63,126.00
163 Realyn Cordova Fish 38 630.00 7,560.00 0.00 7,560.00
164 Sheryl B. del Mundo Fish 37 630.00 4,410.00 0.00 4,410.00
165 Wingee B. Cuyos Fish 36 630.00 6,300.00 0.00 6,300.00
166 Gerlie M. Flores Fish 35 630.00 24,332.00 0.00 24,332.00
167 Geraldine C. Arellano Fish 34 630.00 58,338.00 0.00 58,338.00
168 Amalia T. Canus Fish 33 630.00 4,410.00 0.00 4,410.00
169 Rebecca P. Sagpao Fish 29 630.00 5,670.00 0.00 5,670.00
170 Leticia S. Pacifico Fish 28 630.00 5,670.00 0.00 5,670.00
171 Corazon P. Palag Fish 27 630.00 6,300.00 0.00 6,300.00
172 Lolita G. Ayes Fish 26 630.00 5,670.00 0.00 5,670.00
173 Maria Victoria G. Collantes Fish 24 630.00 7,560.00 0.00 7,560.00
174 Amalia G. Gomez Fish 23 630.00 48,661.20 0.00 48,661.20
175 Maria G. Arcita Fish 22 630.00 5,670.00 0.00 5,670.00
176 Danilo R. Vasquez Fish 21,66,75 1,890.00 1,890.00 0.00 1,890.00
177 Leonisa A. Biaton Fish 20 630.00 3,150.00 0.00 3,150.00
178 Evelyn N. Andaya Fish 18 630.00 5,670.00 0.00 5,670.00
179 Gloria S. Reyno Fish 17 630.00 7,560.00 0.00 7,560.00
180 Lolita S. Enriquez Fish 16 630.00 6,930.00 0.00 6,930.00
181 Gregonia B. Bayan Fish 15 630.00 68,696.78 1,714.36 70,411.14
182 Daniel L. Hernandez Fish 14 630.00 7,560.00 0.00 7,560.00
183 Anselmo G. Garcia, Jr. Fish 13 630.00 41,160.00 0.00 41,160.00
184 Benedicta M. Beato Fish 12 630.00 31,768.80 0.00 31,768.80
185 Ricarte G. Garcia Fish 11 630.00 7,560.00 0.00 7,560.00
186 Cristina N. Hernandez Fish 10 630.00 5,670.00 0.00 5,670.00
187 Felicitas Abales Fish 9 630.00 5,670.00 0.00 5,670.00
188 Amelina B. Sistona Fish 7 630.00 38,094.00 0.00 38,094.00
189 Josephine A. Miranda Fish 3 630.00 45,738.00 0.00 45,738.00
190 Precy G. Arcita Fish 2 630.00 42,848.40 0.00 42,848.40
191 Jovina Abad Temporary Stall 1 1,440.00 1,440.00 0.00 1,440.00
192 Edwin Layugan Temporary Stall 2 1,440.00 7,200.00 0.00 7,200.00
193 Leo Neri Temporary Stall 3 1,440.00 2,880.00 0.00 2,880.00
194 Alinader Tampogao/Faiz Temporary Stall 4 1,440.00 11,520.00 0.00 11,520.00
Gampong
195 Baliamen Abangad Temporary Stall 7 1,440.00 17,300.00 0.00 17,300.00

75
 Unpaid Rental Unpaid
Monthly Total Unpaid
Name of Stallholder Section Stall Number/s (January- Electrity Bill
Stall Rental Balance
December 2018) for CY 2018

196 Rosalinda Caraan Temporary Stall 10 1,440.00 1,440.00 0.00 1,440.00

197 Rosauro S. Sunga Temporary Stall 12 1,440.00 2,880.00 0.00 2,880.00
198 Charito Docusin Temporary Stall 13 1,440.00 17,280.00 0.00 17,280.00
199 Nestoria Inguito Temporary Stall 15 1,440.00 17,280.00 0.00 17,280.00
200 Larry Laos Temporary Stall 16,17 2,880.00 17,280.00 0.00 17,280.00
201 Lilian Anne Montoya Temporary Stall 9 1,440.00 7,200.00 0.00 7,200.00
Total P 4,300,983.92 P 1,202,767.44 P 5,503,751.36

76
 Appendix 8
AAR Page No. 39
Municipality of Silang, Cavite
Schedule of Unpaid Stall Rentals, Electricity and Water in Bulihan Public Market
As of December 31, 2018

Unpaid Rental Unpaid

Stall Unpaid Water Bill Total Unpaid
Name of Stallholder Section (January- Electrity Bill
Number/s for CY 2018 Balance
December 2018) for CY 2018
1 Fatima Colico Dry Goods 13 P 37,500.00 P 508.66 P 0.00 P 38,008.66
2 Aurora Manaig Dry Goods 14 33,000.00 0.00 0.00 33,000.00
3 Nelia Dequito Dry Goods 15 33,000.00 219.25 0.00 33,219.25
4 Fe Labiano Dry Goods 22 30,000.00 408.69 0.00 30,408.69
5 Mildred Cabaltera Dry Goods 23 36,000.00 6,025.10 0.00 42,025.10
6 Rebecca Penaflor Dry Goods 26 36,000.00 1,167.84 0.00 37,167.84
7 Avelina Salud Dry Goods 27 27,000.00 209.40 0.00 27,209.40
8 Jovencio Salud Dry Goods 28 33,750.00 2,181.82 0.00 35,931.82
9 Editha Sadaba Dry Goods 29 41,250.00 277.76 0.00 41,527.76
10 Margarita Flojemon Dry Goods 30 36,000.00 618.38 0.00 36,618.38
11 Nelda Padilla Dry Goods 31 30,000.00 642.72 0.00 30,642.72
12 Leticia Almadin Dry Goods 32 37,500.00 2,513.28 0.00 40,013.28
13 Francisca Viaje Dry Goods 12 45,000.00 675.29 0.00 45,675.29
14 Vicente Metrillo Dry Goods 11 36,000.00 0.00 0.00 36,000.00
15 Arnel Metrillo Dry Goods 10 36,000.00 815.61 0.00 36,815.61
16 Luzviminda Cabaltera Dry Goods 9 26,250.00 1,428.84 0.00 27,678.84
17 Angelberto Berena Dry Goods 8 45,000.00 192.94 0.00 45,192.94
18 Danilo Cabanado Dry Goods 7 36,000.00 833.06 0.00 36,833.06
19 Ma. Cristina Manansala Dry Goods 6 33,000.00 2,030.04 0.00 35,030.04
20 Imelda Arroyo Dry Goods 5 41,250.00 723.47 0.00 41,973.47
21 Arthur Almario Dry Goods 4 45,000.00 2,549.16 0.00 47,549.16
22 Danilo Javier Dry Goods 3 36,000.00 4,350.34 0.00 40,350.34
23 Lourdes Abanes Eatery 2 36,000.00 2,936.07 0.00 38,936.07
24 Rose Marie Orbillo Eatery 1 45,000.00 640.21 254.00 45,894.21
25 Rolito Viaje Vegetable 135 12,000.00 0.00 0.00 12,000.00
26 Melanie Banta Vegetable 136 12,500.00 3,083.49 0.00 15,583.49
27 Jenny Alcantara Vegetable 137 13,750.00 96.47 0.00 13,846.47
28 Joven Alcantara Vegetable 138 9,000.00 219.25 0.00 9,219.25
29 Mamerta Rementas Vegetable 139 11,000.00 443.14 0.00 11,443.14
30 Anicia Pagsaligan Fruits 141 12,000.00 243.76 0.00 12,243.76
31 Rogelio Roxas Vegetable 142 12,000.00 87.70 0.00 12,087.70
32 Annabelle Burce Vegetable 143 12,000.00 524.23 0.00 12,524.23
33 Shahani Vales Vegetable 144 15,000.00 921.15 0.00 15,921.15
34 Cristina Suba Vegetable 145 15,000.00 1,043.49 0.00 16,043.49
35 Ramil Rosario Vegetable 146 12,000.00 1,064.36 0.00 13,064.36
36 Fe Baldeo Vegetable 147 10,000.00 0.00 0.00 10,000.00
37 Julio Vargas, Jr. Fruits and 153 13,750.00 4,120.52 0.00 17,870.52
Vegetable
38 Richardson Genteroy Fruits and 158 7,000.00 0.00 0.00 7,000.00
Vegetable
39 Ronilo Adtoon Fruits and 159 4,000.00 34.66 0.00 4,034.66
Vegetable
40 Carlita Lucion Meat 120 30,000.00 192.94 229.00 30,421.94
41 Carlita Lucion Meat 119 24,000.00 114.01 0.00 24,114.01
42 Emalyn Binarao Meat 115 16,000.00 2,464.37 229.00 18,693.37
43 Emalyn Binarao Meat 114 16,000.00 1,122.56 0.00 17,122.56
44 Emalyn Binarao Meat 113 20,000.00 210.48 0.00 20,210.48
45 James Paet Meat 110 20,000.00 7,402.67 2,809.00 30,211.67
46 Susan Herrera Pae Meat 109 20,000.00 14,036.42 0.00 34,036.42
47 Julita Lanting Meat 103 20,000.00 7,789.83 0.00 27,789.83
48 Lilian Belarmino Meat 102 16,000.00 0.00 0.00 16,000.00
49 Bert Chavez Meat 100 20,000.00 17,880.49 0.00 37,880.49
50 Lucio Amparo Meat 99 20,000.00 0.00 0.00 20,000.00
51 May Ann Javier Meat 98 20,000.00 41,228.57 0.00 61,228.57
52 Ma. Teresa Valencia Meat 95 22,000.00 23,269.34 0.00 45,269.34
53 Gina Polendey Meat 94 24,000.00 0.00 0.00 24,000.00
54 Marlon Pajarillaga Meat 93 22,000.00 7,359.31 0.00 29,359.31
55 Roda Vallo Aquino Meat 92 20,000.00 4,090.49 0.00 24,090.49
56 Teresita Cobillo Meat 91 20,000.00 0.00 0.00 20,000.00
57 Christopher Concepcion Meat 90 22,000.00 3,959.63 0.00 25,959.63
58 Emelita Toquilar Meat 89 27,500.00 2,891.65 0.00 30,391.65
59 Donis delos Santos Cayas Meat 86 20,000.00 0.00 0.00 20,000.00
60 Honorio Umandap Meat 47 24,000.00 534.97 0.00 24,534.97
61 Danilo Abarte Fish 49 30,000.00 1,184.78 0.00 31,184.78
62 Ronalyn Buena Fish 50 24,000.00 564.74 0.00 24,564.74
63 Amelia Lumanglas Fish 51 20,000.00 1,111.42 0.00 21,111.42
64 Ruben Manquilat Fish 55 24,000.00 219.70 0.00 24,219.70
65 Marcelina Ballesteros Fish 58 24,000.00 374.23 0.00 24,374.23
66 Daisy Eras Fish 59 24,000.00 738.62 0.00 24,738.62
67 Jenelyn Lapira Fish 60 24,000.00 0.00 0.00 24,000.00
68 Jun Ballesteros Fish 61 24,000.00 0.00 0.00 24,000.00
69 Ernesto Alagon Fish 62 20,000.00 270.19 483.00 20,753.19
70 Jeremy Mauro Fish 63 20,000.00 503.13 0.00 20,503.13

77
 Unpaid Rental Unpaid
Stall Unpaid Water Bill Total Unpaid
Name of Stallholder Section (January- Electrity Bill
Number/s for CY 2018 Balance
December 2018) for CY 2018
71 Jenny Austria Fish 64 25,000.00 1,015.81 1,012.00 27,027.81
72 Wilfredo Dacayanan Fish 65 25,000.00 543.02 0.00 25,543.02
73 Narcisa Navarro Fish 66 20,000.00 623.30 0.00 20,623.30
74 Rosario Sahagun Fish 67 20,000.00 1,478.02 0.00 21,478.02
75 Aldwin Javier Fish 68 20,000.00 1,225.50 0.00 21,225.50
76 Petronilo Ebina, Sr. Fish 69 20,000.00 1,260.74 0.00 21,260.74
77 Analyn Buena Fish 70 20,000.00 192.94 229.00 20,421.94
78 Cerila Garcia Fish 71 20,000.00 1,218.45 0.00 21,218.45
79 Edna Metrillo Fish 72 27,500.00 280.64 0.00 27,780.64
80 Maribel Lagucson Meat 76 24,000.00 76.95 0.00 24,076.95
81 Marcelino Anaclita Meat 77 24,000.00 1,320.19 0.00 25,320.19
82 Isabel Sarmiento Fish 25 217,500.00 0.00 0.00 217,500.00
83 Alexander Antiporda Eatery 1 12,000.00 35.08 0.00 12,035.08
84 Raul Banastao Coconut 3 10,000.00 1,466.50 0.00 11,466.50
85 Nicanor Orana Coconut 4 12,000.00 2,061.27 0.00 14,061.27
86 Michael Orana Coconut 5 11,000.00 0.00 0.00 11,000.00
87 Basilia Orana Coconut 6 12,000.00 1,210.26 5,575.00 18,785.26
88 Jolly Baldeo Coconut 10 12,000.00 1,980.44 0.00 13,980.44
89 Jovy Gayeta Coconut 11 11,000.00 0.00 0.00 11,000.00
90 Reynante Carandang Coconut 12 11,000.00 1,662.13 916.00 13,578.13
91 Julie Bee Seco Coconut 13 12,000.00 0.00 0.00 12,000.00
92 Leticia Gula Coconut 14 12,000.00 4,344.34 1,595.00 17,939.34
93 Anaceto Advincula Coconut 15 12,000.00 0.00 0.00 12,000.00
94 Julieta Literal Coconut 16 12,000.00 0.00 0.00 12,000.00
95 Jayson Bautista Coconut 23 11,000.00 0.00 0.00 11,000.00
96 Vicente Derla Dry Goods 10 18,000.00 192.94 2,286.00 20,478.94
Temporary
97 Annalie Robis Dry Goods 9 127,500.00 535.07 0.00 128,035.07
Temporary
98 Luis Monog Dry Goods 4 15,000.00 187.00 0.00 15,187.00
Temporary
Total P 2,493,500.00 P 206,255.28 P 15,617.00 P 2,715,372.28

78
 Appendix 9
AAR Page No. 40
Municipality of Silang, Cavite
Schedule of Advances to Officers and Employees
As of December 31, 2018

Accountable Officer Purpose of Cash Advance Date Granted Check No. Amount Remarks
GENERAL FUND
1 Batutay, Pearl Joyce Year-End Team Building 05/12/2018 60348607 P 260,000.00 Liquidated as of
June 2019
2 Batutay, Pearl Joyce Senior Citizens' Team Building 05/12/2018 60348607 104,000.00 Liquidated as of
June 2019
3 Batutay, Pearl Joyce Year-End Team Building 17/12/2018 60348791 435,000.00 Liquidated as of
June 2019
4 Caasi, Noah Travelling Expenses 17/08/2018 60347668 101,680.00
5 Caasi, Noah Journalism Summit 29/08/2018 60347713 17,440.00
6 Caasi, Noah National Planning 17/09/2018 60347916 960.00
7 Disoma, Guimba LNB Congress 12/02/2018 60187517 52,000.00
8 Gonzales, Consuelo Seminar Omnibus 28/02/2018 60187442 7,200.00
9 Gonzales, Consuelo Symposium 10/07/2018 60347358 32,080.00
10 Ortega, Domingo Team Building Seminar 19/11/2018 60348455 42,960.00
11 Vinzon, Esmeralda Seminar Workshop 13/11/2018 60348416 20,739.00 Liquidated as of
June 2019
12 Virata, Alexis Dominic National Convention 25/09/2018 60347990 3,000.00 Liquidated as of
June 2019
13 Amiscosa, Arman Weeklong Celebration 08/08/2007 360,000.00 old cash advances
14 Amiscosa, Arman Seminar Expenses 04/03/2009 56394 6,120.00 old cash advances
15 Malate, Susan Flag Seminar 09/11/2007 66,000.00 old cash advances
16 Sebastian, Alma ESRE 22/10/2012 44,110.00 old cash advances
17 Desingano, Teodulo Registration Conference 25/09/2018 60347975 4,980.00 Liquidated as of
March 2019
18 Legaspi, Anna Rosella Year-End Team Building 20/12/2018 60348863 190,000.00 Liquidated as of
March 2019
Sub-total P 1,748,269.00

Special Purpose/Time-Bound Advances

1 Batutay, Pearl Joyce Teacher's Safety Program Day 03/10/2018 60348055 P 335,500.00 Liquidated as of
June 2019
2 Batutay, Pearl Joyce Children's Month Celebration 20/11/2018 60348456 50,000.00 Liquidated as of
June 2019
3 Batutay, Pearl Joyce Cash Prizes for the Year-End 19/12/2018 60348823 30,600.00 Liquidated as of
Team Building June 2019
4 Batutay, Pearl Joyce Koop Quiz Bee Prizes 27/12/2018 65402645 40,500.00 Liquidated as of
June 2019
5 Caasi, Noah Financial Assistance 20/06/2018 60347207 392,000.00
6 Madlansakay, Josephine Social Pension for Senior 10/12/2018 60348667 1,600,000.00 Liquidated as of
Citizens March 2019
Sub-total Special Purpose/Time-Bound Advances P 2,448,600.00

Shortages of the Former Municipal Treasurer

1 Sebastian, Alma Former Municipal treasurer no data no data P 1,761,770.19
2 Sebastian, Alma Former Municipal treasurer no data no data 90,767.53
Sub-total Shortages (General Fund) P 1,852,537.72
Sub-total GENERAL FUND P 6,049,406.72

SPECIAL EDUCATION FUND

1 Ojenda, Irma Boyscout of the Philippines 20/11/2017 51069248 P 13,920.00
2 Amiscosa, Arman Labor for Renovation of CvSU 06/09/2006 21,000.00 old cash advances
Sub-total SPECIAL EDUCATION FUND P 34,920.00

79
 Accountable Officer Purpose of Cash Advance Date Granted Check No. Amount Remarks
Shortages of the Former Municipal Treasurer and Former Information Officer
1 Amiscosa, Arman Former Information Officer no data no data P 207,160.50
2 Sebastian, Alma Former Municipal treasurer no data no data 3,312,499.13
Sub-total Shortages (Special Education Fund) P 3,519,659.63
Sub-total SPECIAL EDUCATION FUND P 3,554,579.63

GRAND TOTAL ADVANCES TO OFFICERS AND EMPLOYEES P 9,603,986.35

80
 Appendix 10
AAR Page No. 43
Schedule of Unremitted Barangay Share on RPT Collections
Municipality of Silang
As of December 31, 2018

Amount
Balance, Remitted in Date of Balance,
Barangay Period Covered
12/31/2018 1st Quarter of Remittance 3/31/2019
CY 2019
1 Acacia April 2016 - December 2018 P 107,785.65 P 0.00 P 107,785.65
2 Adlas April 2018 - December 2018 132,805.50 0.00 132,805.50
3 Anahaw I October 2011 - December 218,559.40 0.00 218,559.40
2018
4 Anahaw II October 2018 - December 2,635.25 0.00 2,635.25
2018
5 Balite I July 2018 - December 2018 30,032.08 0.00 30,032.08
6 Balite II October 2018 - December 6,882.70 0.00 6,882.70
2018
7 Balubad January 2018 - December 267,190.57 0.00 267,190.57
2018
8 Banaba April 2015 - December 2018 148,549.88 131,611.55 29/01/2019 16,938.33
9 Batas October 2018 - December 91,615.04 0.00 91,615.04
2018
10 Biga I April 2018 - December 2018 86,395.78 0.00 86,395.78
11 Biga II October 2017 - December 565,055.82 294,408.57 23/01/2019 270,647.25
2018
12 Biluso July 2018 - December 2018 341,469.92 0.00 341,469.92
13 Bucal April 2018 - December 2018 41,640.21 0.00 41,640.21
14 Buho July 2018 - December 2018 44,567.87 0.00 44,567.87
15 Bulihan October 2018 - December 228,354.26 228,354.26 29/03/2019 0.00
2018
16 Cabangaan October 2018 - December 16,143.54 0.00 16,143.54
2018
17 Carmen April 2018 - December 2018 184,087.47 184,087.34 12/03/2019 0.13
18 Hoyo October 2018 - December 416.41 0.00 416.41
2018
19 Hukay July 2018 - December 2018 6,990.81 0.00 6,990.81
20 Iba July 2018 - December 2018 37,515.90 0.00 37,515.90
21 Inchican October 2018 - December 474,793.61 474,793.55 28/01/2019 0.06
2018
22 Ipil I August 2016 - December 34,689.62 29,951.04 29/01/2019 4,738.58
2018
23 Ipil II January 2017 - December 37,512.94 33,996.04 07/01/2019 3,516.90
2018
24 Kalubkob October 2018 - December 67,811.00 67,811.00 02/02/2019 0.00
2018
25 Kaong October 2018 - December 29,069.11 29,249.11 04/03/2019 (180.00)
2018
26 Lalaan I April 2018 - December 2018 412,927.62 2/6/2019 and 3/12/2019
412,927.62 0.00
27 Lalaan II October 2018 - December 67,426.50 67,426.50 18/02/2019 0.00
2018
28 Litlit July 2018 - December 2018 113,188.02 0.00 113,188.02
29 Lucsuhin October 2018 - December 222,417.83 222,417.83 18/02/2019 0.00
2018
30 Lumil April 2016 - December 2018 251,594.30 0.00 251,594.30
31 Maguyam July 2018 - December 2018 534,099.43 534,099.43 13/03/2019 0.00
32 Malabag April 2018 - December 2018 66,516.20 0.00 66,516.20
33 Malabag July 2018 - December 2018 8,798.83 0.00 8,798.83
(Toledo)
34 Malaking April 2018 - December 2018 33,604.77 0.00 33,604.77
Tatiao
35 Mataas na July 2017 - December 2018 57,411.36 0.00 57,411.36
Burol
36 Munting Ilog October 2018 - December 13,802.87 0.00 13,802.87
2018
37 Narra I April 2018 - December 2018 2,210.01 0.00 2,210.01

81
 Amount
Balance, Remitted in Date of Balance,
Barangay Period Covered
12/31/2018 1st Quarter of Remittance 3/31/2019
CY 2019
38 Narra II October 2017 - December 18,766.29 0.00 18,766.29
2018
39 Narra III April 2018 - December 2018 3,494.06 0.00 3,494.06
40 Paligawan April 2018 - December 2018 67,271.54 67,271.54 29/03/2019 0.00
41 Pasong April 2018 - December 2018 44,727.02 0.00 44,727.02
Langka
42 Poblacion I April 2018 - December 2018 9,107.88 0.00 9,107.88
43 Poblacion II April 2018 - December 2018 32,805.41 16,202.73 28/01/2019 16,602.68
44 Poblacion III April 2018 - December 2018 28,657.49 0.00 28,657.49
45 Poblacion IV April 2018 - December 2018 32,519.61 28,813.08 15/03/2019 3,706.53
46 Poblacion V October 2018 - December 22,719.32 22,719.32 12/03/2019 0.00
2018
47 Pooc I April 2018 - December 2018 41,237.84 0.00 41,237.84
48 Pooc II July 2018 - December 2018 51,468.49 0.00 51,468.49
49 Pulong October 2018 - December 46,354.13 0.00 46,354.13
Bunga 2018
50 Pulong October 2018 - December 5,329.77 0.00 5,329.77
Saging 2018
51 Puting October 2018 - December 279,931.41 279,931.41 28/01/2019 0.00
Kahoy 2018
52 Sabutan October 2018 - December 49,509.16 49,509.16 11/03/2019 0.00
2018
53 San Miguel I July 2018 - December 2018 4,570.98 0.00 4,570.98
54 San Miguel July 2018 - December 2018 81,317.15 81,317.15 04/02/2019 0.00
II
55 San Vicente July 2018 - December 2018 169,282.57 169,282.57 23/02/2019 0.00
I
56 San Vicente April 2018 - December 2018 177,614.00 0.00 177,614.00
II
57 Santol April 2018 - December 2018 29,656.41 0.00 29,656.41
58 Tartaria October 2018 - December 54,891.32 0.00 54,891.32
2018
59 Tibig July 2018 - December 2018 758,145.92 758,145.92 18/02/2019 0.00
60 Tubuan I January 2018 - December 252,570.39 190,392.90 07/01/2019 62,177.49
2018
61 Tubuan II April 2017 - December 2018 133,435.87 93,743.57 07/01/2019 39,692.30
62 Tubuan III October 2018 - December 9,795.05 0.00 9,795.05
2018
63 Ulat July 2018 - December 2018 54,122.83 0.00 54,122.83
64 Yakal July 2018 - December 2018 3,260.42 0.00 3,260.42
Total P 7,449,130.41 P 4,468,463.19 P 2,980,667.22

82
 Appendix 11
AAR Page No. 43
Schedule of Comparison of Records for Unremitted Barangay RPT Shares
Municipality of Silang
As of December 31, 2018

Due to LGUs account (Barangay)

Balance per
Balance per
Barangay Treasurer's Variance
Debit Credit Subsidiary
Record
Ledger
1 Acasia P 0.00 P 107,785.65 P 107,785.65 P 107,785.65 P 0.00
2 Adlas 60,929.37 193,734.87 132,805.50 132,805.50 0.00
3 Anahaw I 0.00 218,559.40 218,559.40 218,559.40 0.00
4 Anahaw II 0.00 2,635.25 2,635.25 2,635.25 0.00
5 Balite I 83,483.37 113,515.45 30,032.08 30,032.08 0.00
6 Balite II 0.00 6,882.70 6,882.70 6,882.70 0.00
7 Balubad 147,328.67 414,519.24 267,190.57 267,190.57 0.00
8 Banaba 0.00 148,549.88 148,549.88 148,549.88 0.00
9 Batas 0.00 91,615.04 91,615.04 91,615.04 0.00
10 Biga I 0.00 86,395.78 86,395.78 86,395.78 0.00
11 Biga II 0.00 565,055.82 565,055.82 565,055.82 0.00
12 Biluso 0.00 341,469.92 341,469.92 341,469.92 0.00
13 Bucal 154,615.86 196,256.07 41,640.21 41,640.21 0.00
14 Buho 379,318.75 423,886.62 44,567.87 44,567.87 0.00
15 Bulihan 0.00 228,354.26 228,354.26 228,354.26 0.00
16 Cabangaan 192,514.24 208,657.78 16,143.54 16,143.54 0.00
17 Carmen 0.00 184,087.47 184,087.47 184,087.47 0.00
18 Hoyo 0.00 416.41 416.41 416.41 0.00
19 Hukay 0.00 6,990.81 6,990.81 6,990.81 0.00
20 Iba 0.00 37,515.90 37,515.90 37,515.90 0.00
21 Inchican 0.00 474,793.61 474,793.61 474,793.61 0.00
22 Ipil I 0.00 34,689.62 34,689.62 34,689.62 0.00
23 Ipil II 0.00 37,512.94 37,512.94 37,512.94 0.00
24 Kalubkob 0.00 67,811.00 67,811.00 67,811.00 0.00
25 Kaong 0.00 29,069.11 29,069.11 29,069.11 0.00
26 Lalaan I 0.00 412,927.62 412,927.62 412,927.62 0.00
27 Lalaan II 0.00 67,426.50 67,426.50 67,426.50 0.00
28 Litlit 0.00 113,188.14 113,188.14 113,188.02 0.12
29 Lucsuhin 1,019,646.41 2,379,178.68 1,359,532.27 222,417.83 1,137,114.44
30 Lumil 160,020.78 411,615.08 251,594.30 251,594.30 0.00
31 Maguyam 3,477,144.89 4,011,244.32 534,099.43 534,099.43 0.00
32 Malabag 269,325.34 335,841.54 66,516.20 66,516.20 0.00
33 Malabag 70,084.54 78,883.23 8,798.69 8,798.83 (0.14)
Toledo
34 Malaking 23,960.40 57,565.17 33,604.77 33,604.77 0.00
Tatiao
35 Mataas na 39,769.77 97,361.12 57,591.35 57,411.36 179.99
Burol
36 Munting Ilog 310,679.64 324,572.51 13,892.87 13,802.87 90.00
37 Narra I 7,067.18 9,277.19 2,210.01 2,210.01 0.00
38 Narra II 0.00 18,766.29 18,766.29 18,766.29 0.00
39 Narra III 35,125.41 38,619.47 3,494.06 3,494.06 0.00
40 Paligawan 112,894.74 180,166.28 67,271.54 67,271.54 0.00
41 Pasong 310,086.21 354,813.23 44,727.02 44,727.02 0.00
Langka
42 Poblacion I 0.00 9,107.88 9,107.88 9,107.88 0.00
43 Poblacion II 172,686.26 205,491.67 32,805.41 32,805.41 0.00
44 Poblacion III 189,964.85 218,622.29 28,657.44 28,657.49 (0.05)
45 Poblacion IV 0.00 32,519.61 32,519.61 32,519.61 0.00
46 Poblacion V 226,644.99 249,364.31 22,719.32 22,719.32 0.00
47 Pook I 79,754.30 120,992.14 41,237.84 41,237.84 0.00
48 Pook II 420,521.62 471,990.11 51,468.49 51,468.49 0.00
49 Pulong 914,169.14 960,523.77 46,354.63 46,354.13 0.50
Bunga

83
 Due to LGUs account (Barangay)
Balance per
Balance per
Barangay Treasurer's Variance
Debit Credit Subsidiary
Record
Ledger
50 Pulong 0.00 5,329.77 5,329.77 5,329.77 0.00
Saguing
51 Puting Kahoy 0.00 279,931.41 279,931.41 279,931.41 0.00

52 Sabutan 111,086.86 160,596.02 49,509.16 49,509.16 0.00

53 San Miguel I 207,604.79 212,174.77 4,569.98 4,570.98 (1.00)
54 San Miguel II 0.00 81,317.15 81,317.15 81,317.15 0.00
55 San Vicente I 0.00 169,282.57 169,282.57 169,282.57 0.00

56 San Vicente 0.00 177,614.00 177,614.00 177,614.00 0.00

II
57 Santol 105,166.31 134,822.72 29,656.41 29,656.41 0.00
58 Tartaria 165,203.36 220,094.68 54,891.32 54,891.32 0.00
59 Tibig 0.00 758,145.92 758,145.92 758,145.92 0.00
60 Tubuan I 269,767.22 522,337.61 252,570.39 252,570.39 0.00
61 Tubuan II 0.00 133,435.87 133,435.87 133,435.87 0.00
62 Tubuan III 0.00 9,795.05 9,795.05 9,795.05 0.00
63 Ulat 0.00 54,122.83 54,122.83 54,122.83 0.00
64 Yakal 0.00 3,260.42 3,260.42 3,260.42 0.00
65 Barangay 0.00 4,820,894.83 4,820,894.83 0.00 4,820,894.83
(RPT)
66 Barangay 0.00 45,263,472.54 45,263,472.54 0.00 45,263,472.54
(RPT)
67 LGU RPT 52,854,252.19 0.00 (52,854,252.19) 0.00 (52,854,252.19)
68 Brgy. 966,250.75 0.00 (966,250.75) 0.00 (966,250.75)
Treasurer -
Lucsuhin
69 Brgy. 170,863.69 0.00 (170,863.69) 0.00 (170,863.69)
Treasurer -
Lucsuhin
Total P 4,679,515.01 P 7,449,130.41 P (2,769,615.40)

84
 Appendix 12
AAR Page No. 46
Municipality of Silang, Cavite
Computation of Under Paid Business Taxes for Businesses Located in Silang
CY 2018

Gross Receipts Business

Declared Sales per Accounting Permit Tax Business Tax
per BPLO Records Under Declared Paid per Audit
Business Name Line of Business CY 2017 CY 2017 Sales CY 2018 CY 2018 Under Payment
1 MASR Trading Hauling services P 250,000.00 P 1,513,125.01 P (1,263,125.01) P 9,812.00 P 30,262.50 P (20,450.50)
2 Dreuch Kitchenette/ Cafeterias, Restaurant, 420,000.00 1,148,809.92 (728,809.92) 11,170.00 22,976.20 (11,806.20)
Kamareub etc.
3 DVO Enterprises Cafeterias, Restaurant, 450,000.00 682,745.04 (232,745.04) 15,970.00 13,654.90 2,315.10
etc.
4 P and N Motor Works Services 250,000.00 1,290,825.73 (1,040,825.73) 9,602.00 12,650.00 (3,048.00)
5 Chien Enterprises Services 60,000.00 305,618.96 (245,618.96) 4,818.00 6,776.00 (1,958.00)
Total P 1,430,000.00 P 4,941,124.66 P (3,511,124.66) P 51,372.00 P 86,319.60 P (34,947.60)

85
 Appendix 13
AAR Page No. 47
Municipality of Silang, Cavite
List of Motor Vehicles
As of December 31, 2018

Acquisition
Type Particulars Plate Numner Date Office Issued To ARE Number Acquisition Cost Remarks

1 Mitsubishi Pajero YBK - 814 P 0.00 located

2 Owner Type Jeep SDT - 559 Nestor Ramos 0.00 located
3 Yamaha Mio Sporty MOTOR#: 40C-176558, NO PLATE 8/27/14-PO Philippine National Police P03 Edilberto T. Ballar 74,928.00 The police officer is willing
Chassis#: Jr to pay for the vehicle.
PA040C000E0218332
4 Yamaha Mio Sporty MOTOR#: 40C-176563, NO PLATE 8/27/14-PO Philippine National Police P02 Celestino San 74,928.00 The police officer is willing
Chassis#: Jose to pay for the vehicle.
PAO40C000E0218337

SOLD
1 Isuzu Elf - Donation Motor#4HF1-231570, SHA - 984 01/04/2005 Municipal Environment and 485,000.00 Sold
Chassis#NKR66E - 7430935 Natural Resources Office
2 Isuzu Dump Truck - Motor#4HF1 - 229036, SHH - 754 Municipal Environment and 0.00 Sold
Donation Chassis#NKR66E - 7429870 Natural Resources Office
3 Galvanized Jeep No plate 19/02/2003 Municipal Environment and Merlina B. Cabrera 132,000.00 Sold
Natural Resources Office
4 Isuzu Forward CR#9610700, RHR - 266 Driver: Allan Belandres 0.00 Sold for P15,000.00 in CY
Chassis#FRR32DB-3001800 2016
5 Mitsubishi Fuso Garbage CR#7985951-1, RDM 566 Driver:Eugenio 0.00 Sold for P50,000.00 in CY
Compactor Chassis#FK417E-750473 Anciado 2016
6 Hyundai Van Motor#04BHX736666, WEL - 121 Pnp Bulihan 0.00 Sold/ Auctioned
Chassis#KMJWWH7HPXU1428
89

UNSERVICEABLE
1 Toyota Jeep CR#45313446, Chassis#EXL- DSV - 109 no data Office of the Municipal Mayor Roberto Vidal 175,000.00 Unserviceable
97060221C
2 Nissan Wrangler Jeep CR#39615996, SFB - 352 no data Agriculture Adelia V. Poblete 0.00 Unserviceable
Chassis#YJ8CSRSS-9708780-C

3 Toyota Jeep CR#43747272, Chassis#rss DSN - 546 no data Assessor 147,000.00 Unserviceable
9708618 C
4 Mitsubishi L300 Conduction Sticker#8825 05/11/2005 Assessor 623,200.00 Unserviceable
5 Isuzu Elf Fire Truck Motor#4BE 1293057 WJB - 541 23/06/2005 Erwin Pauliluan 310,000.00 Unserviceable
6 Isuzu Elf Dump Truck Motor#4HF1=251329, RKU - 157 17/03/2011 Office of the Municipal Mayor Rey Eusebio 410,000.00 Unserviceable
(Truck #7) Chassis#NKR66E-7439300

86
 Acquisition
Type Particulars Plate Numner Date Office Issued To ARE Number Acquisition Cost Remarks
7 Isuzu Elf Mini Dump Motor#4BD1-733813, SHB - 754 09/09/2004 Municipal Environment and 337,000.00 Unserviceable
Truck Chassis#NPR59G-4637005 Natural Resources Office
8 Isuzu Compactor RGK - 803 14/04/2008 Municipal Environment and 1,970,000.00 Unserviceable due to
Natural Resources Office accident
9 Isuzu Forward RJD - 518 Municipal Environment and Driver: Michael Soriano 0.00 Unserviceable
Compactor Natural Resources Office
10 Isuzu Forward RHN - 262 Driver: Cris Rafael 0.00 Unserviceable/ No OR/CR
Compactor Sallan
11 Mitsubishi Lancer CR#44621291, SEP - 960 Alma A. Sebastian 500,000.00 Unserviceable
Chassis#CK2ASR-00302
12 Mit. Delica Van CR#85853575, Chassis#P25W XHV - 260 140,000.00 Unserviceable
0518134
13 Toyota Corolla Sedan CR#49239573, Chassis#EE100- SEW - 431 360,000.00 Unserviceable
90371801
14 Wrangler Type Jeep CR#6517710, SFB - 910 135,000.00 Unserviceable
Chassis#RSS2000-185980
15 Nissan Urvan CR#81691907, SFZ - 308 02/07/2001 Philippine National Police Driver: Ronnie Del 780,000.00 Unserviceable
Chassis#TVP4LEFE 24A25464 Rosario

16 Mazda Jeep CR#64738113, SFB - 955 180,000.00 Unserviceable

Chassis#RSS2001-18662C
17 Toyota Jeep (Stainless CR#39598468, SDT - 612 Office of the Municipal Mayor Lito Poblete 82,000.00 Unserviceable
Jeep) Chassis#EXL94091558C
18 Suzuki Select/Police CR#2948637-6, Chassis#DA SHC - 419 10/24/05 150,000.00 Unserviceable
Cab 71T1152115
19 Toyota Lucida 13/04/2005 250,000.00 Unserviceable/ donated to
tech voc
20 Kia Pregio CR#45160086, UUZ- 669 Nelson Ilagan 0.00 Unserviceable
Chassis#KNHTR7313V6304639

21 Hyundai Aero Bus CR#5022665-4, DXJ - 829 13/05/2008 674,500.00 Unserviceable

Chassis#KMJTL18ZPSU005716

22 Hyundai Aero Bus CR#6510648-4, DXK - 280 13/05/2008 674,500.00 Unserviceable

Chassis#KMJTJ18UPSU104431

23 Hyundai Aero Bus DXK - 250 13/05/2008 674,500.00 Unserviceable

24 Hyundai Aero Bus DXL - 420 13/05/2008 674,500.00 Unserviceable
25 Hyundai Aero Bus DXJ - 428 13/05/2008 674,500.00 Unserviceable
26 Nissan Cefiro Motor#V20100607, WRU - 683 0.00 Unserviceable/ without
Chassis#COFULVAA32B70467 copy of OR/CR

27 Ambulance L300 Van none 26/03/2008 Driver: Orlando Batutay 720,000.00 Unserviceable

87
 Acquisition
Type Particulars Plate Numner Date Office Issued To ARE Number Acquisition Cost Remarks
28 Ambulance-Nissan none Driver: Victor Mejia 0.00 Unserviceable
Caravan
29 Suzuki Select/Police CR#2947952-0, Chassis#DA SHC - 440 10/24/05 Virgilio Almazan 150,000.00 Unserviceable
Cab 71T-102076
30 Mistah Motorcycle 0.00 Unserviceable
31 Suzuki Select/Police CR#2947954-2, Chassi#DA71T- SHC - 450 Bulihan 150,000.00 Unserviceable
Cab 132178
32 Suzuki Select/Police CR#2947718-4, Chassis#DA71T- SHC - 370 150,000.00 Unserviceable
Cab 349578
33 Honda City CR#45-65711, Motor#PH13- SEP - 789 789,000.00 Unserviceable
0004147
34 Mit. Pajero CR#78655274, Chassis#V24- XCR - 321 Nov. 2004 475,000.00 Unserviceable
4001885
35 Mazda W agon Motor #L3540964, Chassis XSG - 889 18/02/2010 Hon. Rosalie B. Loyola 750,000.00 Unserviceable
#PE4ET5814BH00116
36 Toyora Corolla CR#65086705, SFB - 125 02/02/1998 Lalaan Sub Station 385,000.00 Unserviceable
Chassis#EE1009038704 *Replaced by
TJC - 167
37 Suzuki Select/Police CR#2947717-3, Chassis#DA71T- SHC - 400 10/24/05 Bulihan Sub Station 150,000.00 Unserviceable
Cab 340143
38 Multicab 03/07/2006 145,000.00 Unserviceable
39 Nissan Double Cab Pick Motor#TD27093214, PNJ - 495 27/01/2010 Litlit Herbert Ambojia 200,000.00 Unserviceable
Up Chassis#UBMD21B17876
40 Toyota Corolla CR#17754873, TFC - 245 27/01/2010 Pulong Bunga Josan Anarna 200,000.00 Unserviceable
Chassis#EE1009502120
41 Mit. L300Van CR#2567044-4, PNN - 700 25/03/2010 Carmen Eduardo Luna 200,000.00 Unserviceable
Chassis#L067WQZ5L0967
42 Suzuki Swat Mc-101 CR#: 170914424, Chassis#: SKY-723 29/04/2013 Philippine National Police Po1 Merlyn Angeles To 250,000.00 Unserviceable
DD51T561371 Bulihan Station
43 Jinbei Medium Dump MOTOR#: 120D49341, Garbage Truck Municipal Environment and Merlina B. Cabrera 1,534,000.00 Unserviceable
Truck Chassis#: Natural Resources Office
LSYFKB756EHT02010
44 Toyota Jeep CR#57497220, Chassis#RSS SDV - 687 Department of Social Welfare Orlando Batutay 80,000.00 Unseriviceable
9604722C and Development Office (deceased)

45 Mitsubishi Sedan Motor#4G 13A-B7648, UGT - 730 07/10/2004 Engineering 0.00 Unseriviceable
Chassis#CB1ASN 14233
46 Crypton Motorcycle C/O Ma. Fanny 0.00 Unseriviceable
Gonzales

NO ACKNOWLEDGEMENT RECEIPT OF EQUIPMENT (ARE)

1 Land Cruiser Motor#2L 236242, Chassis#FJ40 DER - 707 Melchor Giron 140,000.00 ok
72584
2 Isuzu Elf, Boom Truck CR#8360541-0, RHN - 267 25/04/2009 Engineering Driver: Rodolfo Garcia 850,000.00 ok
Chassis#NPR66L-7105348

88
 Acquisition
Type Particulars Plate Numner Date Office Issued To ARE Number Acquisition Cost Remarks
3 Toyota Hi Lux Pick Up Motor#2L9596497, WMU-265 13/03/2009 Engineering Senen Castro 390,000.00 ok
Chassis#MR033LNE5-07000938 Driver: Melchard
Liboon
4 Isuzu Elf Dump Truck Motor#4HF1-574004, RKR - 436 17/03/2011 Engineering C/O Senen Castro 410,000.00 ok
(Truck #5) Chassis#NKR66E-7527771
5 Toyota Revo Vx200 Motor#1RZ-3036659, SGY - 169 25/07/2003 District II Irma O. Ejanda 857,000.00 ok
Wagon Chassis#RZF82-0001991
6 Toyota Revo Vx200 Motor#1RZ-3062483, SGY - 159 25/07/2003 District I Eleutera Pasiolan 857,000.00 ok
Wagon Chassis#RZF82-0002671
7 Mitsubishi L-300Fb Conduction Sticker 8875 CS#8875 11/05/2005 Market Rio Catubo 623,200.00 ok
8 Military Jeep Motor#4DR6 - 801678, XGN - 979 16/01/2006 Municipal Environment and Merlina B. Cabrera 315,000.00 ok
Chassis#8PMM 2001117029-C Natural Resources Office

9 Isuzu Elf Dump Truck CR#5037272-2, REX - 797 Municipal Environment and Driver: Rico Ramos 0.00 ok
Chassi#NKR66E -7430052 Natural Resources Office
10 Isuzu Compactor RGJ - 125 09/12/2008 Municipal Environment and Driver: Reggie Toledo 0.00 ok
Natural Resources Office
11 Isuzu Forward CR#9426703-6, RHT - 725 Driver: Herry Caballero 0.00 Ok/ No ORCR
Compactor Chassis#FBR32FB-3004139
12 Isuzu Forward RGK -138 Driver: Rex Mag-Aso 0.00 Under Maintenance/ No
Compactor OR/CR
13 Isuzu Forward RLX - 698 Driver: Adrian Regis 0.00 without OR/CR
Compactor
14 Toyota Revo CR#1187539-3, Chassis#RZF82- SGY - 149 Municipal Environment and Alvin Pakingan 857,000.00 ok
0002731 Natural Resources Office
15 Pajero Romeo M. Alilio 320,000.00 ok
16 Toyota Vios 1.3J CR#12898630-3, SKR - 418 04/02/2011 Municipal Planning and Romeo M. Alilio 634,200.00 ok
Chassis#NCP929036532 Development Office
17 Toyota Corolla SEW - 740 Market Bulihan David Toledo 360,000.00 No OR/CR
18 Toyota W rangler Jeep CR#02847284, TCK - 912 13/09/2003 Office of the Municipal Mayor Jonell Lopez 160,000.00 ok
Chassis#EXL0264987
19 Toyota Hi Lux Pick Up CR#17758675, Chassis#LN 106- UEA - 586 06/09/2006 Office of the Municipal Mayor C/O Engineering Staff 380,000.00 ok
0121381
20 Ramstar Motorcycle CR#6551890-2, 6345 DK 10/06/2009 Office of the Municipal Mayor Rey Nasayao 35,000.00 ok
Chassis#RZ150FMG287900842

21 Nissan Sentra Sedan CR#4997611-3, XRP - 384 Jollan Garcia 0.00 ok

Chassis#CDEALDAN1B50145
22 Toyota Innova CR#9131219-6, SHX - 547 05/02/2010 Commission on Audit Auditor 1,185,000.00 ok
Chassis#KUN405034603
23 Mitsubishi Adventure CR#13376171-4, SKR - 238 26/03/2010 Office of the Municipal Mayor PNP 894,000.00 ok
Chassis#PAEVB5MM99B00123
7

89
 Acquisition
Type Particulars Plate Numner Date Office Issued To ARE Number Acquisition Cost Remarks
24 Mitsubishi L-300Fb CR#13376169-2, SKR - 228 26/03/2010 Rural Health Unit Dra. Luz J. Pang 791,000.00 ok
Chassis#PAEL35MY9AB002248

25 Toyota Innova CR#12898629-2, SKR - 417 04/02/2011 Office of the Municipal Mayor Rodrigo Vicencio 906,200.00 ok
Chassis#KUN405044788
26 Toyota Revo CR#78276137, Chassis#RZF81- XBW - 304 21/06/2006 Office of the Vice-Mayor Hon. Aidel Paul G. 600,000.00 ok
4004612 Belamide
27 Honda Crv CR#80630190, XJZ - 719 18/02/2010 Office of the Vice-Mayor Driver: Billie Cruzat 550,000.00 ok
Chassis#PADRD48303V110350

28 Nissan Sentra Sedan CR#50347484, SEV - 141 02/02/1998 Philippine National Police Puting Kahoy Sub Stn. 385,000.00 ok
Chassis#BBAB13-B87071
29 Nissan Sentra CR#50347495, SEV - 143 Philippine National Police Biga Sub Station 385,000.00 ok
Chassis#BBAB13-B87352
30 Toyota Corolla CR#65086716, SFB - 127 02/02/1998 Philippine National Police Pnp-Silang 385,000.00 ok
Chassis#EE1009038708
31 Toyota Hilux 4X2 J Dsl CR#: 171818290, Chassis#: SLG-727 04/05/2013 Municipal Treasurer's Office Jeannie T. Desingaño 882,000.00 ok
MROES12G403039075
32 Toyota Vios CR#: 171818286, Chassis#: SLG-726 04/05/2013 Budget Ma. Dolores Jeaneth 776,000.00 ok
NCP929068795 Bawalan
33 Toyota Hi Lux 4X2 J Dsl CR#: 171818253, Chassis#: SLG-725 04/05/2013 Municipal Disaster Risk Kathrine Rose Eusebio 882,000.00 ok
MROES12G703039037 Reduction and Management
Office
34 Toyota Hi Lux 4X2 J Dsl CR#: 171818301, Chassis#: SLG-724 04/05/2013 Municipal Disaster Risk Kathrine Rose Eusebio 882,000.00 ok
MROES12G303039049 Reduction and Management
Office
35 Nissan Atlas Tohatsu 24/09/2013 Municipal Disaster Risk Kathrine Rose Eusebio 1,295,000.00 No OR/CR
Fire Truck W / Tower Reduction and Management
Light Office
36 Yamaha Mio Sporty CR# 156508516, Chassis#: SH-5894 06/03/2013 Department of Social Welfare Ma. Nina Regis 66,900.00 ok
PA040C000D0147590 and Development Office

37 Suzuki Swat Mc-102 CR#: 170914435, Chassis#: SKY-714 29/04/2013 Silang Traffic Management 250,000.00 ok
DD51T451373 Office
38 Suzuki Swat Mc-103 CR#: 170914446, Chassis#: SKY-724 29/04/2013 Silang Traffic Management 250,000.00 For repair
DD51T549306 Office
39 Suzuki Patrol Mc-104 CR#: 170926114, Chassis#: SKS-365 29/04/2013 Lalaan 250,000.00 ok
DD51T111292
40 Suzuki Patrol Mc-105 CR#: 170926125, Chassis#: SKS-375 29/04/2013 Silang Traffic Management 250,000.00 ok
DD51T458586 Office
41 Suzuki Patrol CR#: 170926103, Chassis#: SKS-355 29/04/2013 Silang Traffic Management Apolinar Peralta 250,000.00 ok
DD51T404618 Office
42 Toyota Hilux 4X2J Mt CR#: 190937471, Chassis#: SLB-375 26/02/2014 Agriculture Adelia V. Poblete 893,000.00 ok
MR0ES12G703040897

90
 Acquisition
Type Particulars Plate Numner Date Office Issued To ARE Number Acquisition Cost Remarks
43 Nissan Urvan CR#: 190932792, Chassis#: SHY-994 18/02/2014 Municipal Disaster Risk Kathrine Rose Eusebio 1,243,380.00 ok
Ambulance TVP4LEFE24A51663 Reduction and Management
Office
44 Chevrolet Trailblazer CR#: 204406731, Chassis#: SJB-126 21/03/2014 Office of the Municipal Mayor Hon. Emilia Lourdes 1,378,888.00 ok
4X2 Wagon Dsl 2.5L Mt MMM156EL0EH600325 F. Poblete

45 Fire Truck Tanker Fuso RMT-595 Municipal Disaster Risk Driver: Arnel Velazco 1,889,000.00 Original OR/CR is still
Engine Reduction and Management with the owner
Office
46 Yamaha Mio Sporty MOTOR#: 40C-176590, NO PLATE 8/27/14-PO Philippine National Police Pnp Main 74,928.00 ok
Chassis#:
PA0400000E0218365
47 Mit. L300 W/ Ambulance CR#: 231392663, Chassis#: NO PLATE 23/10/2014 Municipal Disaster Risk Kathrine Rose Eusebio 924,000.00 ok
PAEL35MYEEB020083 Reduction and Management
Office
48 Toyota Revo CR#: 165063920, Chassis#: XGM - 729 Office of the Municipal Mayor Jonathan B. Ambalada 350,000.00 ok
RZF82-0002241
49 Toyota Innova 2.5E Dsl CR#: 211261256, Chassis#: SAA - 1756 24/11/2014 Office of the Municipal Mayor Josephine G 1,103,100.00 ok
Mt KUN40-5117223 Madlangsakay
50 3 In 1 Mobile Clinic MOTOR #: 4HG1 388104A, 19/11/2015 Rural Health Unit Luz J. Pang, Md. Rn. 5,890,000.00 ok
Chassis#:
PABNPR71PLF001625
51 Yamaha Mio Sporty 115 ENGINE #: E3U8E-0016440, 18/03/2016 Philippine National Police Psupt Robert R. Baesa 73,564.00 ok
Chassis#:
PA0SEB310G0016439
52 Yamaha Mio Sporty 115 ENGINE #: E3U8E-0009119, 18/03/2016 Philippine National Police Po2 Ronald Rey A. 73,564.00 ok
Chassis#: PA0SEB310G009127 Villena

53 Kawasaki Rouser Ns150 ENGINE #: JEZCGK86204, 18/03/2016 Philippine National Police Po1 Ronnel Laguardia 85,120.00 ok
Chassis#:
MD2A66DZ1GCK04243
54 Kawasaki Rouser Ns150 ENGINE #: JEZCGK86111, 18/03/2016 Philippine National Police Po1 Jonathan S. Pepa 85,120.00 ok
Chassis#:
MD2A66DZ0GCK04282
55 Kawasaki Rouser Ns150 ENGINE #: JEZCGK86246, 18/03/2016 Philippine National Police Po1 Don C 85,120.00 ok
Chassis#: Almonidovar
MD2A66DZ1GCK04260
56 Kawasaki Rouser Ns150 ENGINE #: JEZCGK86230, 18/03/2016 Philippine National Police Po1 Carl Marx 85,120.00 ok
Chassis#: Gunoran
MD2A66DZ1GCK04257
57 Nissan Frontier Navarra ENGINE #: YD25148881T, CTD - 88 11/07/2016 Engineering Rio Catubo 0.00 ok
Pick Up Chassis#:
MNTCCGD40Z0012406
58 Komatsu Payloader CHASSIS #: W105-61551 23/03/2017 Engineering 5,650,000.00 ok
With Cabin, Bucket

91
 Acquisition
Type Particulars Plate Numner Date Office Issued To ARE Number Acquisition Cost Remarks
59 Isuzu Forward Dropside COR#: 269259896, Chassis#: 23/03/2017 Engineering 2,000,000.00 OR/CR Photocopy only
With Crane FRR35K3S-7000272

60 Isuzu Elf 6W 3Tons Mini ENGINE #: 4M51-A64937, Dec-17 Municipal Environment and Merlina B. Cabrera 1,175,000.00 ok
Dump Truck Chassis#: FE51EB-560831 Natural Resources Office
61 MENRO Truck donated RLU-889 MENRO 0.00 ok
by Markbilt
62 MENRO Truck donated RGN-884 MENRO 0.00 ok
by Cleanway
63 Engineering (Manlift) RKB 881 Engineering 0.00 ok
64 Nissan Pick-up SFY 895 RHU Bulihan 0.00 ok
65 BFP Truck RLU 216 BFP Inchican 0.00 ok
66 BFP Truck ZHN 226 BFP Main 0.00 ok
67 Kawasaki Rouser Motorcycle Red 13/06/2018 Silang Traffic Management 90,100.00 ok
NS160A Office
68 Kawasaki Rouser Motorcycle Gray 13/06/2018 Silang Traffic Management 90,100.00 ok
NS160A Office
69 Nissan urvan NV350 van Ambulance CS#FOY456 Municipal Disaster Risk Kathrine Rose Eusebio 1,498,000.00 ok
Reduction and Management
Office
70 Daewoo 10 WLR Truck - Gray 16/08/2018 Engineering Apolinario G. Manuzon 3,475,000.00 ok
Dumptruck
71 Isuzu Elf Mini 16/08/2018 Municipal Environment and Merlina B. Cabrera 107,500.00 ok
Dumptruck Natural Resources Office
72 Isuzu Elf Mini 16/08/2018 Municipal Environment and Merlina B. Cabrera 107,500.00 ok
Dumptruck Natural Resources Office
73 Isuzu NKR ELF Closed 24/04/2018 Municipal Disaster Risk Kathrine Rose Eusebio 1,475,000.00 ok
Van Reduction and Management
Office
74 Yamaha Motorcycle Motorcycle - Black 17/09/2018 Silang Traffic Management Apolinar Peralta 84,650.00 ok
Office
75 Yamaha Motorcycle Motorcycle - Orange 17/09/2018 Silang Traffic Management Apolinar Peralta 84,650.00 ok
Office
76 Toyota Hilux 2.4L 4.2G CS#PO A5419 28/12/2018 Assessor Teodulo T. Desingano 1,297,400.00 ok
AT
77 Toyota Hilux 2.4L 4.2G CS#A9 W620 28/12/2018 Licensing Jonathan B. Ambalada 1,297,400.00 ok
AT
78 Toyota Hilux 2.4L 4.2G CS#A9 Q634 28/12/2018 Office of the Municipal Mayor Josephine G 1,391,450.00 ok
AT Madlangsakay
79 Toyota Hilux 2.4L 4.2G CS#A9 W472 28/12/2018 Philippine National Police PO3 Mark S. Nova 1,297,400.00 ok
AT
80 Toyota Hilux 2.4L 4.2G CS#A9 T064 28/12/2018 Engineering Melanie C. Bation 1,297,400.00 ok
AT
81 Toyota Hilux 2.4L 4.2G CS#A9 W607 28/12/2018 Engineering Jesus L. Caacbay 1,391,450.00 ok
AT

92
 Acquisition
Type Particulars Plate Numner Date Office Issued To ARE Number Acquisition Cost Remarks
82 Toyota Hiace Commuter CS#A9 H059 29/12/2018 Local School Board - District Eleuteria M. Pasiolan 1,499,750.00 ok

83 Toyota Hilux 2.4L 4x2 E CS#A9 W285 30/12/2018 Municipal Disaster Risk Kathrine Rose Eusebio 1,097,200.00 ok
Reduction and Management
Office
84 Toyota Innova 2.8J M/T CS#A9 Q985 Philippine National Police PO2 Eugene C. 1,283,500.00 ok
Tojeras
WITH ACKNOWLEDGEMENT RECEIPT OF EQUIPMENT (ARE)
1 Kawasaki Motorcycle CR#: 210215316, Chassis#: 28/01/2015 Silang Traffic Management Apolinar Peralta 2015-01-0001 63,600.00 ok
MD2A17CZ4DWJ89687 Office
2 Kawasaki Motorcycle COR#: 210215305, Chassis#: 29/01/2015 Silang Traffic Management Apolinar Peralta 2015-01-0001 63,600.00 ok
MD2A17CZ6EWB98802 Office

3 Mitsubishi L300 Cc W ith COR#: 219848731, Chassis#: SAA - 5701 10/04/2015 Rural Health Unit Luz J. Pang, Md. Rn 2015-04-0023 937,650.00 ok
Ambulance Body Dual PAEL35MYFEB022423
Ac
4 Mitsubishi L300 Cc W ith MOTOR#: 4D56AAL5748, CS#NI-1596 31/07/2015 Engineering Apolinario G. Manuzon 2015-08-0056 804,300.00 ok
Fb Body & Dual Aircon- Chassis#:
Exceed PAEL65MYFFB016796
5 Mitsubishi L300 Cc W ith MOTOR#: 4D56AAL5751, CS#NI-1599 31/07/2015 Technical Vocational Lotus T. Sardido 2015-08-0057 804,300.00 ok
Fb Body & Dual Aircon- Chassis#: Livelihood Office
Exceed PAEL65MYFFB016799
6 Mitsubishi L300 Cc W ith MOTOR#: 4D56AAL5753, CS#NI-3901 31/07/2015 Assessor Ma.Luisa Belardo 2015-08-0058 804,300.00 ok
Fb Body & Dual Aircon- Chassis#:
Exceed PAEL65MYFFB016801
7 Mitsubishi L300 Cc W ith MOTOR#: 4D56AAL5755, CS#NI-3903 31/07/2015 Municipal Treasurer's Office Jeannie T. Desingaño 2015-08-0059 804,300.00 ok
Fb Body & Dual Aircon- Chassis#:
Exceed PAEL65MYFFB016803
8 Mitsubishi L300 Cc W ith MOTOR#: 4D56AAL5756, CS#NI-3904 31/07/2015 Office of the Municipal Mayor Pearl Joyce Batutay 2015-08-0060 804,300.00 ok
Fb Body & Dual Aircon- Chassis#:
Exceed PAEL65MYFFB016804
9 Mitsubishi L300 Cc W ith MOTOR #: 4D56UAB4727, CS#NS-8005 31/07/2015 Department of Social Welfare Rhoda C. Bautista 2015-08-0080 939,750.00 ok
Fb Body & Dual Aircon- Chassis#: and Development Office
Exceed MMBYNKJ30FH003371
10 Isuzu Mini Dump Truck COR#: 224340012, Chassis#: WRL - 899 01/09/2015 Lumil Nolasco Guevarra 2015-08-0074 485,000.00 ok
NKR57E-0431552
11 Isuzu Elf Dump Truck COR#: 22843952, Chassis#: 20/10/2015 Municipal Environment and Merlina B. Cabrera 2015-10-0083 1,100,000.00 ok
Sobida ENKR-20150762-C Natural Resources Office
12 Isuzu Elf Dump Truck MOTOR #: 4BE1-495451, 20/10/2015 Municipal Environment and Merlina B. Cabrera 2015-10-0083 1,100,000.00 ok
Sobida Chassis#: ENKR-20150761-C Natural Resources Office
13 Backhoe Hitachi ENGINE #AA-6BGIT, Chassis 24/06/2016 Engineering Apolinario G. Manuzon 2016-06-0053 3,750,000.00 Under Maintenance
Zx200Lc Excavator Serial#105484
14 Isuzu Giga 10 Wheeler ENGINE #: 12PE1-144949, ACN - 5946 24/06/2016 Municipal Environment and Merlina B. Cabrera 2016-06-0054 2,675,000.00 ok
Dump Truck Chassis#: CXZ82K1-3001959 Natural Resources Office

93
 Acquisition
Type Particulars Plate Numner Date Office Issued To ARE Number Acquisition Cost Remarks
15 Isuzu Giga 10 Wheeler ENGINE #: 10PE1-164770, ACN - 3679 24/06/2016 Municipal Environment and Merlina B. Cabrera 2016-06-0054 2,675,000.00 ok
Dump Truck Chassis#: CXZ81K1-3007914 Natural Resources Office
16 Isuzu Elf Mini Dump ENGINE #: 4HF1-257357, ACN-8866 24/06/2016 Municipal Environment and Merlina B. Cabrera 2016-06-0054 1,150,000.00 ok
Truck Chassis#: NKR66E-7441969 Natural Resources Office
17 Isuzu Elf Mini Dump ENGINE #: 4HF1-732665, ACN-8463 24/06/2016 Municipal Environment and Merlina B. Cabrera 2016-06-0054 1,150,000.00 ok
Truck Chassis#: NKR66E-7553493 Natural Resources Office
18 Komatzu Bulldozer Chassis Serial# J11156 02/12/2016 Municipal Environment and Merlina B. Cabrera 2016-12-0117 5,936,000.00 ok
Natural Resources Office
19 Komatsu Hydraulic ENGINE # SAA6D107E-1, 02/12/2016 Municipal Environment and Merlina B. Cabrera 2016-12-0117 8,324,000.00 ok
Excavator Chassis Serial# 356575 Natural Resources Office
20 Isuzu Elf Mini Pumper 02/09/2016 Bureau of Fire Protection Kathrine Rose Eusebio 2016-09-0077 1,150,000.00 No OR/CR
Fire Truck
21 Isuzu Elf Mini Pumper 02/09/2016 Bureau of Fire Protection Kathrine Rose Eusebio 2016-09-0077 1,150,000.00 No OR/CR
Fire Truck
22 Yamaha Mio I 125 ENGINE #: E3RZE-1447019, 20/03/2017 Bureau of Fire Protection Cinsp. Jose B. Callos, 2017-0016 74,793.00 ok
Chassis#: Jr.
PAOSE9810H0149529
23 Yamaha Mio I 125 ENGINE #: E3R2E-1447022, 20/03/2017 Bureau of Fire Protection Cinsp. Jose B. Callos, 2017-0016 74,793.00 ok
Chassis#: Jr.
PAOSE9810H0149534
24 Isuzu Giga Cargo Truck ENGINE #: 10PE1-159438, REX-740 23/03/2017 Engineering 2017-0014 3,450,000.00 No OR/CR
16 Wheeler Chassis#: CXH81U1-159438
25 Isuzu Mini Dumptruck ENGINE #: 4HF1-448498, ACO-2407 23/03/2017 none 2017-03-0015 1,150,000.00 No OR/CR
Chassis#: NKR66E-7491717
26 Isuzu Mini Dump Truck ENGINE #: 4HF1-346213, ACN-5678 23/03/2017 none 2017-03-0015-A 1,150,000.00 No OR/CR
Chassis#: NKR66E-7459810
27 Isuzu 6 Wheeler Self ENGINE #: 4HJ1-599227, 18/09/2017 Engineering Apolinario G. Manuzon 2017-10-0092 2,450,000.00 ok
Loader (Rescue Truck) Chassis#: APR72P-7740452
Tow Truck W ith Crane
28 Fuso 10 Wheeler Self ENGINE #: 8DC11-328721, 18/09/2017 Engineering Apolinario G. Manuzon 2017-10-0092 3,475,000.00 ok
Loader Truck Chassis#: FV419P-510273
29 10-Wheeler Dumptruck ENGINE #: 12PE1-140515, Dec-17 Engineering Apolinario G. Manuzon 2017-12-0208 3,475,000.00 ok
Chassis#: CXZ82K1-3000149
30 Mit. L300 Fb Body W / ENGINE #: 4D56AAP8521, 16/10/2017 Municipal Cooperative Cynthia B. Cortez 2017-10-0070 835,800.00 ok
Dual Ac Chassis#: Development Council
PAEL65MYHHB025835
31 Mit L300 W/ Prisoners ENGINE #: 4D56AAR5042, 16/10/2017 Bureau of Jail Management Cinsp. Ronald G. 2017-10-0071 1,129,800.00 ok
Van Chassis#: and Penology Badio
PAEL65MYHHB027992
32 Bajaj Re Triwheeler ENGINE #: AZZWHG59586, 04/12/2017 Municipal Disaster Risk Kathrine Rose Eusebio 2017-12-0157 169,600.00 ok
Motor Cycle Chassis#: Reduction and Management
MD2A25BZSHWG59453 Office
33 Toyota Hiace Gl Grandia ENGINE #: 1KD2775035, 29/12/2017 Office of the Vice-Mayor Hon. Aidel Paul G. 2017-12-0206 1,773,000.00 ok
Chassis#: KDH213LJDMNY011 Belamide

94
 Acquisition
Type Particulars Plate Numner Date Office Issued To ARE Number Acquisition Cost Remarks
34 Isuzu Elf 6W 3Tons Mini ENGINE #: 4BE1-320536, Dec-17 Municipal Environment and Merlina B. Cabrera 2017-12-0209 1,175,000.00 ok
Dump Truck Chassis#: NKR5SE-7229776 Natural Resources Office
TOTAL P 135,298,296.00

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 Appendix 14
AAR Page No. 49
Municipality of Silang, Cavite
Schedule of Grants to Farmers and Various Cooperatives
CY 2018

Per Accounting Records of the

Name of Group/Cooperative Amount of Grant Records MCDO Difference

Grants to Farmers under Gintong-Ani Program

Quedancor P 4,900,000.00 P 4,900,000.00 P 0.00 P 4,900,000.00

Grants to Various Cooperatives

Bulihan Market Development 100,000.00 90,000.00 90,000.00 0.00
Cooperative
Silang Agricultural and Fishery 100,000.00 100,000.00 100,000.00 0.00
Ulat RIC Multi Purpose 100,000.00 90,000.00 90,000.00 0.00
Silang Credit Cooperative 100,000.00 60,800.00 60,800.00 0.00
LBCL Tricycle (Lucsuhin-Batas- 50,000.00 28,000.00 28,000.00 0.00
Calubcob-Lumil)
Bukluran sa Kaularan - Tibig 300,000.00 225,111.12 250,000.00 (24,888.88)
Sub-Total 593,911.12 618,800.00 (24,888.88)

Grand Total P 5,493,911.12 P 618,800.00 P 4,875,111.12

96
 Appendix 15
AAR Page No. 49
Municipality of Silang, Cavite
Schedule of Loans Granted to Various Cooperatives
CY 2018

Outstanding Balance
Amount of Per Accounting Records of the
Name of Group/Cooperative Date of Grant Loan Granted Records MCDO Difference
Sustamina Employee's Credit 14-Sep-17 P 200,000.00 P 58,333.39 P 58,333.39 P 0.00
Cooperative
BITAG Tricycle Operators and Drivers 22-Feb-18 300,000.00 316,666.66 283,166.67 33,499.99
Association Inc.
BULPHA Multipurpose Coop no data no data (625,111.12) 0.00 (625,111.12)
Cavite Farmers Credit Cooperative 17-Aug-18 no data (133,333.32) 287,500.00 (420,833.32)
Cavite Farmers Feedmilling 1-Dec-15 500,000.00 783,333.30 20,833.33 762,499.97
Multipurpose Cooperative
OBH Bayani Tricycle Drivers and 22-Dec-16 500,000.00 180,555.76 180,555.76 0.00
Operators MPC
Silang District II Teachers and 14-Oct-15 and 700,000.00 365,277.82 361,111.31 4,166.51
Employees MPC 30-Apr-2018
Silang Poblacion Suburbs (SPSTODAI) 15-Feb-18 200,000.00 150,000.00 150,000.00 0.00
Silang Transport Services and 17-Aug-18 500,000.00 479,166.67 479,166.67 0.00
Development
Total P 1,574,889.16 P 1,820,667.13 P (245,777.97)

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 Appendix 16
AAR Page No. 49
Municipality of Silang, Cavite
Schedule of Self-Employment Assistance - Kaunlaran (SEA-K)
CY 2018

Outstanding Balance
Per Accounting Records from
Name of Group/Cooperative Date of Grant Records the MSWD Difference
Kaagapay sa Kaunlaran - Olores, Zenaida no data P 300,000.00 P 0.00 P 300,000.00
SEA-K - Reyes, Miriam no data (20,000.00) 0.00 (20,000.00)
SEA-K - Various Barangays no data (156,555.55) 0.00 (156,555.55)
SEA-K - Villasor, Josie no data (12,000.00) 0.00 (12,000.00)
SEA-K - Allonam, Maricel D. - Ulat 1-Mar-17 (20,000.00) 0.00 (20,000.00)
SEA-K - Alpha Omega - Mendoza, Corazon - Inchican 1-Mar-17 40,000.00 0.00 40,000.00
SEA-K - Amazing Women's Club - Castro, Percy Brenda - 1-Mar-17 50,000.00 38,000.00 12,000.00
Mataas na Burol
SEA-K - Belamide, Carmelita - Pooc II 1-Mar-17 (12,000.00) 26,000.00 (38,000.00)
SEA-K - Conje, Emma S. - Tibig 1-Mar-17 30,000.00 18,000.00 12,000.00
SEA-K - Cortez, Milade L. - Buho 1-Mar-17 (16,000.00) 22,000.00 (38,000.00)
SEA-K - Esguerra, Myrna - Hoyo 1-Mar-17 (8,000.00) 25,000.00 (33,000.00)
SEA-K - Fantastic Ladies - Tamayo, Marilyn - Kalubkob 1-Mar-17 42,000.00 0.00 42,000.00
SEA-K - Jocelyn Gutierrez - Iba 1-Mar-17 0.00 30,000.00 (30,000.00)
SEA-K - Ladies of Bulihan - Castro, Mariel F. 1-Mar-17 72,000.00 0.00 72,000.00
SEA-K - Marina Caparal - San Miguel II 1-Mar-17 0.00 46,000.00 (46,000.00)
SEA-K - Melinda Corpuz - Biga I 1-Mar-17 0.00 46,000.00 (46,000.00)
SEA-K - Poblete, Benilda - Poblacion V 1-Mar-17 26,000.00 12,000.00 14,000.00
SEA-K - Pongasi, Vilma C. - Bucal 1-Mar-17 50,000.00 42,000.00 8,000.00
SEA-K - Ramos, Michael - Hukay 1-Mar-17 (7,000.00) 43,000.00 (50,000.00)
SEA-K - Sweet and Simple - Liaban, Ma. Cristina 1-Mar-17 76,000.00 0.00 76,000.00
Rosenda A.
SEA-K - Teresita Agaen - Malaking Tatiao 1-Mar-17 (12,000.00) 34,000.00 (46,000.00)
SEA-K - Toledo, Helen A. - Lalaan I 1-Mar-17 30,000.00 0.00 30,000.00
SEA-K - Toledo's Pride - Bawar, Jennifer T. - Malabag 1-Mar-17 30,000.00 0.00 30,000.00
The United Women of Lumil - Bondoc, Leonila no data 50,000.00 0.00 50,000.00
Biga Dossa Kaunlaran - Selorio, Ravadee no data 50,000.00 0.00 50,000.00
Cattleya Women's Club - Manaig, Teresita no data 50,000.00 0.00 50,000.00
Crystal Womens Club - Baquiran, Rosemarie no data 50,000.00 0.00 50,000.00
D Sisters - Estinopo, Wilma no data 50,000.00 0.00 50,000.00
Et Al Cute and Sexy - Rosal, Angelou no data 50,000.00 0.00 50,000.00
Go Batas - Acosta, Carolina no data 50,000.00 0.00 50,000.00
Gumamela D. Anahaw - Saring, Flordeliza no data 50,000.00 0.00 50,000.00
Husilca Ladies of Hukay no data 50,000.00 0.00 50,000.00
Riverside Women's Club - Mallari, Divina no data 50,000.00 0.00 50,000.00
Samahang Nagkakaisa of Hoyo no data 50,000.00 0.00 50,000.00
Rising Women's Club - Cruz, Renalyn no data 100,000.00 0.00 100,000.00
Total P 1,132,444.45 P 382,000.00 P 750,444.45

98