Tanza2020 Audit Report

Republic of the Philippines
COMMISSION ON AUDIT
Commonwealth Avenue, Quezon City
ANNUAL AUDIT REPORT
on the
Municipality of Tanza
Province of Cavite
For the Year Ended December 31, 2020

were not reliable as both receivables were set up based on the estimated real
property tax revenue from the Annual Budget for the year, contrary to Section 20 of
the Manual on the New Government Accounting System (MNGAS) for Local
Government Units (LGUs), Volume 1. Moreover, the Municipality did not reconcile the
RPT and SET Receivables with the List of Delinquent Taxes submitted by the
Treasurer’s Office amounting to P58,794,217.89 for both RPT and SET or a total of
P117,588,435.77 with an aggregate discrepancy of P17,686,033.87.
We recommended that the Municipal Mayor require the:
a. Municipal Treasurer to furnish the Municipal Accounting Office with the duly
certified list showing the names of all taxpayers and the amount due and
collectible for the year 2021 and every year thereafter to enable the Municipal
Accountant to correctly set up the RPT and SET Receivables for the current and
succeeding years; and
b. Municipal Accountant to reconcile the balances of the RPT and SET Receivables
and their reciprocal accounts as of December 31, 2020 with the total delinquency
tax reported by the Municipal Treasurer and make the necessary adjustments in
their records.
3. The guidelines followed by the Municipality in the grants of medical assistance to

individuals who were tested positive for COVID-19 could not be ascertained as it did
not have its own policy or guidelines on the matter nor it consistently adopted the
provisions of the Department of Social Welfare and Development (DSWD)
Memorandum Circular (MC) No. 11, series of 2019 as amended by DSWD MC
No. 24 series of 2020, resulting to inconsistencies in the amount of financial grants
and approval of payments despite incomplete documentation and apparent
disqualification of claimants.
We recommended that the Municipal Mayor direct the:
a. Municipal Welfare and Social Development Officer (MWSDO) to submit to the

Audit Team an explanation on why two beneficiaries were declared eligible for
assistance as they were COVID-19 positive and were granted P10,000.00 each
even though official test results showed otherwise, to prevent suspension or
disallowance of the amount in audit;
b. MSWDO and other concerned Municipal officials to submit the Case Study
Reports or Case Summary of beneficiaries who were given more than P5,000.00
or justification on why Case Study Reports were not prepared in those cases,
otherwise the amounts will be suspended in audit;
c. MSWDO to prepare specific guidelines, for review, approval and indorsement of

the Municipal Mayor to the Sangguniang Bayan, providing the eligibility
requirements and uniform financial assistance to be given for each type of
medical case, in conformity with the DSWD MC No. 11 series of 2019 as
amended by DSWD MC No 24, series of 2020,
d. Assigned social worker and the MSWDO to ensure the completeness and
correctness of the documentary requirements submitted by the applicant/
beneficiary before the release of assistance; and
e. Municipal Accountant to see to it that all the necessary supporting documents are
complete and properly accomplished before processing claims for payment.
4. The validity of the Contract Agreement for hauling, transfer and disposal of solid
waste materials of the Municipality and the propriety and reasonableness of the
monthly billings with a total gross amount of P27,248,687.50 could not be ascertained
due to inadequate information and documents supporting the same inconsistent with
Section 4(6) of Presidential Decree (PD) No. 1445 and Commission on Audit (COA)
Circular No. 2012-1.
a. Bids and Awards Committee (BAC) Secretariat to revisit the contract for
amendments or preparation of a supplemental contract, whichever is applicable
and permissible, to include the vital information enumerated in COA Circular
No. 2012-001;
b. Municipal Accountant and Bids and Awards Committee (BAC) Secretariat to

submit to the Audit Team the copies of the Minutes of Meetings and other related
bidding conferences conducted during the procurement process such as
pre-procurement and pre bid- conference, Notice of Bidding Results to
non- winning bidder, and a statement that all the procurement undertaken by the
Municipality are properly documented, duly signed and notarized, to prevent the
suspension of payments in audit;
c. Municipal Accountant and Bids and Awards Committee (BAC) Secretariat to

submit to the Audit Team copies of the eligibility requirements of the
contractor/service provider to prevent suspension of the payments in audit;
d. Municipal Environment and Natural Resources Officer (MENRO) to institute

controls to ensure the veracity of the declared dates the disposal and hauling
services were rendered such as requiring the assigned personnel to include in the
Record of Attendance/Service of SB HAIN ENTERPRISES & GENERAL
SERVICES INC., the Time In, Time Out, and Signature of Driver prepared by the
Municipality’s representative and Certified Correct by the MENRO and ensuring
that the driver had also signed the Acknowledgement Receipt; and
e. MENRO to require the contractor, to prepare the Statement of Account for each
month billings signed by the company President or his duly authorized
representative.
Henceforth, it is recommended that the Municipal Accountant and other concerned

officials ensure that all supporting documents and required information are
complete to facilitate the auditorial review of contract , technical evaluation of
garbage collection and disposal services and post-audit of disbursements,
otherwise the transactions will be suspended in audit.
The other audit observations, together with the recommended courses of action which
were discussed by the Audit Team with concerned Management officials and staff through
Audit Observation Memoranda (AOMs), are discussed in detail in Part II of this Report.
We respectfully request that the recommendations contained in Part II of the report be
implemented and that this Commission be informed of the actions taken thereon by
accomplishing the Agency Action Plan and Status of Implementation form (copy attached)
and returning the same within 60 days from the date of receipt thereof.
We acknowledge the support and cooperation that you and your staff extended to the
Audit Team, thus facilitating the submission of this report.
Very truly yours,
COMMISSION ON AUDIT
By:
Atty. OSANA THERESA D. DOMINGO

OIC-Supervising Auditor
Copy furnished:
The Regional Director, Commission on Audit Region IV-A (CALABARZON)

The Regional Director, Department of the Interior and Local Government, Region IV-A
3/F Anderson Bldg, 1, National Highway, Brgy. Parian, City of Calamba, Laguna
The Regional Director, Department of Budget and Management, Region IV-A

PLJ Bldg., General Solano St., San Miguel, Manila
The Regional Director, Bureau of Local Government Finance, Region IV-A

3rd Floor, Marcelina Bldg., 2560 National Highway, Brgy. Real, Calamba City, Laguna
The Secretary, Sangguniang Bayan of Tanza, Cavite

Barangay Daang Amaya I, Tanza, Cavite
University of the Philippines (UP) Law Center

Diliman, Quezon City
National Library
T.M. Kalaw Street, Ermita, Manila
Commission on Audit Central Library

Province of Cavite
AGENCY ACTION PLAN and STATUS OF IMPLEMENTATION

Audit Observations and Recommendations
For the Calendar Year 2020
As of _____________
Agency Action Plan Reason for

Target Partial/Delay/ Action
Audit Audit Status of
Ref. Action Person/Dept. Implementation Non- Taken/Action
Observations Recommendations Implementation
Plan Responsible Date Implementation, to be Taken
From To if applicable
Agency Sign-off:
___________________________________ _____________________
Name and Position of Agency Officer Date
Note: Status of Implementation may either be (a) Fully Implemented (FI), (b) Ongoing (O), (c) Not Implemented (NI), (d) Partially Implemented (PI),
or (e) Delayed (D)
EXECUTIVE SUMMARY
Introduction
A first class municipality with a total land area of 78.24 square kilometers comprising 41
barangays, Tanza was originally a part of San Francisco de Malabon (now known as
General Trias) called Estancia. In was decreed into a town on August 29, 1890 and was
named Sta. Cruz de Malabon.
In 1909, a resolution was passed by the Municipal Council of San Francisco de Malabon
making Sta. Cruz de Malabon a separate and independent town with its president and
other officials chosen by acclamation. The town completely became independent in 1910.
The name was changed to Tanza by virtue of Philippine Legislative Act No. 2390 dated
February 28, 1914 thru the effort of Atty. Florentino Joya who was then a representative
of Cavite to the National Assembly.
,
Organizational Structure
a. Key Officials
Municipal Mayor Hon. Yuri A. Pacumio
Municipal Vice Mayor Hon. Raymundo A. Del Rosario
Members of the Hon. Alexis B. Dones
Sanggunian Bayan: Hon. Sheryl Lyn L. Gervacio
Hon. Rosenda D. Go
Hon. Niño Federico B. Matro
Hon. Maricel D. Morales
Hon. Victor A. Murillo
Hon. Rossano E. Torres
Hon. Emilio A. Torres, Jr.
Hon. Arch Angelo B. Matro – ABC
President
Hon. Rhon Jay P. Perdito – SK Federation
President
Municipal Treasurer Ms. Marciana L. Joya
Municipal Accountant Ms. Orlyn G. Ebal
Municipal Budget Officer
Municipal General Services Ms. Rosa Rosal S. Calantog
Officer
Municipal Planning and Engr. Allan P. Mella
Development Coordinator
Municipal Engineer Engr. Virgilio V. Dimapilis, Jr.
b. No. of Personnel Complement

Permanent 310
Temporary 1
Casual 18
Elective Officials 12
Co-terminous 8
Total 349
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Financial Highlights
For Calendar Year (CY) 2020 the Municipality of Tanza generated a total income of
P719,547,385.48 from local taxes, permits and licenses, service and business income
and internal revenue allotments.
It has a total appropriation of P870,229,018.06, of which P755,403,442.52 was obligated,

leaving an unobligated balance of P114,825,575.54.
The total assets, liabilities, equity, revenue, expenses and surplus for CY 2019 compared
with that of last year are as follows:
Increase/
CY 2020 CY 2019 (Decrease)
Assets P 1,210,669,468.96 P 1,190,313,610.49 P 20,355,858.47
Liabilities 266,869,322.24 300,614,814.80 (33,745,492.56)
Equity 943,800,146.72 889,698,795.69 54,101,351.03
Revenue 681,067,582.14 616,348,439.65 64,719,142.49
Transfers, Assistance
and Subsidy from 37,700,505.75 0.00 37,700,505.75
Other Non-Operating
Income/(Loss) 779,297.59 1,735,974.19 (956,676.60)
Expenses
Personal Services 161,750,727.10 150,568,234.05 11,182,493.05
Maintenance and
Other Operating
Expenses 481,862,695.49 334,266,060.82 147,596,634.67
Financial Expenses 0.00 47,150.24 (47,150.24)
Non-Cash Expenses 41,910,794.74 36,786,850.51 5,123,944.23
Transfers, Assistance
and Subsidy to 0.00 7,009,622.75 (7,009,622.75)
Surplus 34,023,168.15 89,406,495.47 (55,383,327.32)
Scope of Audit
Financial and compliance audits were conducted on the accounts and operations of the
Municipality of Tanza, Cavite for CY 2020. The audit was conducted to ascertain 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.
Audit Opinion on the Financial Statements
We rendered a qualified opinion on the fairness of the presentation of the financial

statements of the Municipality due to the following observations:
a) The correctness, reliability, existence and completeness of the Property, Plant and
Equipment (PPE) accounts with aggregate cost of P621,618,866.38, excluding
Construction-in-Progress, could not be established in audit due to the non-submission
ii
of the Report of the Physical Count of Property, Plant and Equipment (RPCPPE),
contrary to Section 124 of the Manual on the New Government Accounting System
(MNGAS) for Local Government Units (LGUs), Volume I.
b) The year-end balances of the Real Property Tax (RPT) and Special Education Tax
(SET) Receivables each amounting to P49,951,200.95, or a total of P99,902,401.90
property tax revenue from the Annual Budget for the year, contrary to Section 20 of
the Manual on the New Government Accounting System (MNGAS) for Local
Government Units (LGUs), Volume 1. Moreover, the Municipality did not reconcile the
RPT and SET Receivables with the List of Delinquent Taxes submitted by the
Significant Observations and Recommendations
For the deficiencies cited above, we recommended that the Municipal Mayor direct the:
a) Inventory Committee to conduct a comprehensive physical inventory of all property

and equipment of the Municipality at least once a year and prepare and submit the
corresponding RPCPPE to the Audit Team on or before January 31 of the immediate
succeeding year;
b) Municipal Treasurer to furnish the Municipal Accounting Office with the duly certified
list showing the names of all taxpayers and the amount due and collectible for the
year 2021 and every year thereafter to enable the Municipal Accountant to correctly
set up the RPT and SET Receivables for the current and succeeding years; and
c) Municipal Accountant to reconcile the balances of the RPT and SET Receivables and
their reciprocal accounts as of December 31, 2020 with the total delinquency tax
reported by the Municipal Treasurer and make the necessary adjustments in their
records.
The other significant audit observations and recommendations are as follows:

individuals who were tested positive for COVID-19 could not be ascertained as it did
not have its own policy or guidelines on the matter nor it consistently adopted the
No. 24 series of 2020, resulting to inconsistencies in the amount of financial grants
and approval of payments despite incomplete documentation and apparent

iii
Reports or Case Summary of beneficiaries who were given more than P5,000.00
or justification on why Case Study Reports were not prepared in those cases,
otherwise the amounts will be suspended in audit;
c. MSWDO to prepare specific guidelines, for review, approval and indorsement of

the Municipal Mayor to the Sangguniang Bayan, providing the eligibility
requirements and uniform financial assistance to be given for each type of medical
case, in conformity with the DSWD MC No. 11 series of 2019 as amended by
DSWD MC No 24, series of 2020,
e. Municipal Accountant to see to it that all the necessary supporting documents are
complete and properly accomplished before processing claims for payment.
monthly billings with a total gross amount of P27,248,687.50 could not be
ascertained due to inadequate information and documents supporting the same
inconsistent with Section 4(6) of Presidential Decree (PD) No. 1445 and Commission
on Audit (COA) Circular No. 2012-1.
a. Bids and Awards Committee (BAC) Secretariat to revisit the contract for
amendments or preparation of a supplemental contract, whichever is applicable
and permissible, to include the vital information enumerated in COA Circular
No. 2012-001;
b. Municipal Accountant and Bids and Awards Committee (BAC) Secretariat to

submit to the Audit Team the copies of the Minutes of Meetings and other related
bidding conferences conducted during the procurement process such as pre-
procurement and pre bid- conference, Notice of Bidding Results to non- winning
bidder, and a statement that all the procurement undertaken by the Municipality
are properly documented, duly signed and notarized, to prevent the suspension of
payments in audit;
c. Municipal Accountant and Bids and Awards Committee (BAC) Secretariat to

d. Municipal Environment and Natural Resources Officer (MENRO) to institute

services were rendered such as requiring the assigned personnel to include in the
Record of Attendance/Service of SB HAIN ENTERPRISES & GENERAL
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Municipality’s representative and Certified Correct by the MENRO and ensuring
that the driver had also signed the Acknowledgement Receipt; and
e. MENRO to require the contractor, to prepare the Statement of Account for each
representative.
Henceforth, it is recommended that the Municipal Accountant and other

concerned officials ensure that all supporting documents and required information
are complete to facilitate the auditorial review of contract, technical evaluation of
garbage collection and disposal services and post-audit of disbursements,
otherwise the transactions will be suspended in audit.
3. The Municipality utilized a total of P387,880.00 from the Local Disaster Risk
Reduction and Management Fund (LDRRMF) for the implementation of programs and
projects that were not directly related to the four thematic areas of disaster risk
reduction management set forth under the National Disaster Risk Reduction and
Management Council-Department of Budget and Management-Department of the
Interior and Local Government (NDRRMC-DBM-DILG) Joint Memorandum Circular
(JMC) No. 2013-1, thereby defeating the purpose for which the fund was created.
Moreover, the continuing appropriations and unexpended balances of the LDRRMF
from years 2015 to 2019 were not presented under a separate caption in the
Municipality’s 2020 LDRRMF Investment Plan (LDRRMFIP), contrary to the
Commission on Audit (COA) Circular No. 2012-002.
a. Municipal Budget Officer to provide written explanation and/or justification on why

the subject expenditures amounting to P387,880.00 were charged against the
LDRRMF despite being not related to disaster risk reduction and management
activities to prevent suspension or/and disallowance of the transactions in audit;
b. Municipal Budget Officer to ensure that only expenditures directly related to

disaster risk management are charged against the LDRRMF; and
c. The Municipal Disaster Risk Reduction Management Council to identify and

incorporate, under a separate caption, in the LDRRMFIP the projects and
activities to be charged out of the unexpended previous years’ LDRRMF pursuant
to COA Circular No. 2012-002.
4. A total of thirty-four (34) procurement activities totaling P10,497,925.00 were

awarded by the Municipality’s Bids and Awards Committee (BAC) to the Tanza
Employees Multi-Purpose Cooperative (Tanza Employees MPC) where Head of the
Procuring Entity, four BAC members and BAC Secretariat Head were also members
of the said cooperative, contrary to Item 5.2 to 5.5 of Government Procurement
Policy Board Circular No. 08-2017 dated July 31, 2017, hence putting in doubt the
objectivity of awards made by the BAC.
We recommended that the Municipal Mayor instruct the Bids and Awards Committee
to explain to the Audit Team, for further evaluation, why various procurement of the
Municipality made in favor of Tanza Employees MPC should not be suspended or
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disallowed in audit due to violation of the conflict of interest provisions of GPPB
Circular No. 08-2017.
5. The price of rice commodity procured in response to the COVID-19 health emergency
crisis was significantly higher than the suggested retail price released by different
authorized government agencies, contrary to Republic Act 7581, as amended, and
Department of Agriculture, Department of Trade and Industry, and Department of
Health Joint Memorandum Circular No. 2020-01, thereby showing possible
overpricing of goods totaling P525,000.00.
We recommended that the Municipal Mayor direct the Bids and Awards Committee to
explain/justify the material discrepancy between the price of the rice commodity
procured by the Municipality in response to the COVID-19 and the suggested retail
price issued by the authorized government agency during the price freeze
implementation, to prevent suspension and/or disallowance in audit.
6. The regularity and propriety of the disbursements of Emergency Subsidy

Program - Social Amelioration Program (ESP–SAP) funds totaling P198,003,000.00
could not be fully established due to the inability of the Municipality to secure and
keep complete information and proof of identities and economic status of 30,462
beneficiaries and submit to the Audit Team the photocopies of identification cards and
relevant certificates to support the payments of the same, contrary to the pertinent
Memorandum Circular (MC) No. 2020-04. Meanwhile, of the 145 sample
beneficiaries, 39 or 26.90 per cent were validated to belong to the low-income
households or subsistence economy as enumerated under the said Memorandum
Circular. While the status and receipt of benefits of 39 or 26.90 per cent of the 106 or
73.10 sampled beneficiaries could not be confirmed or validated by the Audit Team
either due to unreliable or inactive contact numbers of the beneficiaries or their refusal
to cooperate.
a. Municipal Accountant in coordination with the Municipal Social Works and

Development Officer (MSWDO) to submit to the Audit Team the social
amelioration cards, photocopies of identification cards with specimen signatures
and relevant certifications required under Item VII of DSWD MC No. 2020-04 or
valid justifications, for evaluation of the Audit Team, on why the documents could
not be produced, otherwise the transactions will be suspended in audit;
b. MSWDO to coordinate with concerned Barangay officials to facilitate the

submission to the Audit Team of the updated contact numbers of beneficiaries, for
its further or expanded confirmation;
c. Investigate further and provide justification for the occurrence of social

amelioration cards with no SAC Numbers (bar code) and case of name that did
not tie up with the names in the Master List provided by the MSWDO.
7. The notices of awards and purchase orders pertaining to the emergency procurement
of goods and services under the Bayanihan Act in the total amount of
P153,385,485.85 were not posted in the Government Procurement Policy Board
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(GPPB) online portal for Emergency Procurement, contrary to Section 3.6 of the
GPPB Circular No. 01-2020, thus relevant information on the procurement was not
made available to the public. Claims of suppliers were also processed and approved
despite deficient documentation and/or non-submission of necessary supporting
documents, including those required under Item Nos. 4.1 and 4.3 of the same GPPB
Circular, thus casting doubt on the eligibility of the suppliers and regularity of the
disbursements.
a) BAC Secretariat to submit to the Audit Team justifications on its inability to comply
with the posting requirement under GPPB 01-2020, for further evaluation;
b) BAC and the Municipal Accountant to submit to the Audit Team the Mayor’s
permit, Income/Business Tax Return and Omnibus Sworn Statement of the
suppliers pertaining to COVID-19 expenditures to avoid issuance of audit
suspension; and
c) The Municipal Accountant to facilitate the immediate submission to the Audit

Team the lacking documents and/or correction of deficiencies noted in audit to
prevent suspension and/or disallowance of the transactions.
8. Procurement of personal protective equipment, food supplies, relief goods, materials

for the construction of isolation facility, medical supplies and other Coronavirus
Disease 2019 (COVID-19) related supplies and materials totaling P25,511,307.30
were paid through the grant of cash advances, instead of issuing checks directly to
the suppliers. This is contrary to Section 93 of Presidential Decree (PD) No. 1445,
thereby resulting in the non-withholding of taxes and exposing government funds to
higher risk of loss or misuse. Moreover, liquidation were also processed and
approved despite deficient documentation and/or non-submission of necessary
supporting documents, thus casting doubt on the regularity of the disbursements.
We recommended that the Municipal Mayor:
a. Limit the grant of cash advances to Municipal officials and employees only to
circumstances allowed under COA Circular No. 97-002 or when payment thru
checks will not be practicable to ensure that government funds are safeguarded
from risk of loss or misappropriation and applicable taxes due from government
money payments to suppliers/creditors are withheld pursuant to BIR RMC
No. 23-2014;
b. The Municipal Accountant to facilitate the immediate submission to the Audit

prevent suspension and/or disallowance of the transactions; and
c. The concerned municipal officials to justify the instances were the Sales
Invoice/Official Receipts were dated prior to the grant of cash advances to avoid
issuance of suspension/disallowance in audit.
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9. The Municipality’s CY 2020 GAD Plan and Budget (GPB) was found to be deficient
due to inclusion of issues and concerns not related to GAD and absence of
quantifiable performance indicators and targets, among others, contrary to Section 4
of the Philippine Commission on Women (PCW)-Department of the Interior and Local
Government (DILG)-Department of Budget and Management (DBM)-National
Economic and Development Authority (NEDA) Joint Memorandum Circular (JMC)
No. 2013-01. Moreover, the GAD database that will support the GPB was still not in
place as of year-end of CY 2020.
a. Municipal Planning and Development Officer to expedite the establishment and

maintenance of a comprehensive GAD Database to serve as basis for gender-
responsive planning, programming and policy formulation; and
b. GFPS Focal Person and GFPS TWG to ensure that only programs, projects and
activities that address gender issues and concerns are included in the GPB and
that the other requirements for GPB preparation and submission are complied
with.
Summary of Suspensions, Disallowances and Charges
There were no unsettled suspensions, disallowances and charges as of

December 31, 2020.
Status of Implementation of Prior Year’s Audit Recommendations
Of the 24 audit recommendations embodied in the 2019 Annual Audit Report, 12 were
fully implemented, eight were partially implemented and four were not implemented by
the Municipality.
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TABLE OF CONTENTS
PART SUBJECT PAGE
I AUDITED FINANCIAL STATEMENTS
• Independent Auditor’s Report 1

• Statement of Management’s Responsibility for 3
Financial Statements
• Statement of Financial Position 4
• Statement of Financial Performance 5
• Statement of Changes in Net Asset/Equity 6
• Statement of Cash Flows 7
• Statement of Comparison of Budget and Actual Amounts 8
• Notes to Financial Statements 10
II OBSERVATIONS AND RECOMMENDATIONS 35
III STATUS OF IMPLEMENTATION OF PRIOR YEAR’S 72

AUDIT RECOMMENDATIONS
IV APPENDICES
Appendix 1 - Statement of Financial Position, By Fund 85

Appendix 2 - Statement of Financial Performance, By Fund 88
Appendix 3 - Statement of Changes of Net Assets/Equity, By Fund 91
Appendix 4 - Statement of Cash Flows, By Fund 92
Appendix 5 - Statement of Comparison of Budget and Actual Amounts, 93
By Fund
Appendix 6 - Schedule of Property, Plant and Equipment Accounts per 96
Accounting Records (Construction in Progress
Excluded)
Appendix 7 - Schedule of Delinquent Taxpayers per Barangay 98
Appendix 8 - Schedule of Financial Assistance to Client/Beneficiaries 99
Diagnosed with COVID-19
Appendix 9 - Schedule of Operating Expenses Funded Out of the Five 115
Per cent LDRMMF
Appendix 10 - Schedule of Procurement Activities Awarded to the 116
Tanza Employees Multi-Purpose Cooperative
Appendix 11 - Schedule of Sampled ESP-SAP Pay-Out with 118
Incomplete Documentation (Per Barangay)
Appendix 12 - Schedule of Expenses for COVID-19 charged Against 119
BGCM Fund With Noted Deficiencies
Appendix 13 - Schedule of Expenses for COVID-19 Charged Against 121
the LDRRMF With Noted Deficiencies
Appendix 14 - Schedule of Expenses for Covid-19 Charged Against 126
the 20 Per Cent Development Fund and LGSF-
Financial Assistance to LGUs With Noted Deficiencies
PART SUBJECT PAGE
Appendix 15 - Schedule of COVID-19 Expenses Paid thru Cash 131

Advance
Appendix 16 - Schedule of COVID-19 Expenses Paid thru Cash 135
Advance With Noted Deficiencies
Appendix 17 - Schedule of Programs/Projects/Activities Indicated in 140
the Annual Gender and Development (GAD) Plan and
Budget With Noted Deficiencies
Appendix 18 - Schedule of GAD Activities Without Corresponding 143
Gender Issues or GAD Objective and/or Program,
Project and Activities
Appendix 19 - Schedule of Programs/Projects/Activities Without GAD 145
Budget and Should Not Be Included in GAD Plan and
Budget
Appendix 20 - Schedule of Gender and Development Programs/ 146
Projects/Activities Which Should be Categorized As
Client Focus
Appendix 21 - Schedule of Receipt, Allocation and Utilization of 147
COVID-19 Funds
PART I – AUDITED FINANCIAL STATEMENTS
REPUBLIC OF THE PHILIPPINES
COMMISSION ON AUDIT
INDEPENDENT AUDITOR’S REPORT
Hon. YURI A. PACUMIO

Municipal Mayor
Tanza, Cavite
Qualified Opinion
We have audited the financial statements of the Municipality of Tanza, Cavite which
comprise the Statement of Financial Position as at December 31, 2020, and the Statement
of Financial Performance, Statement of Changes in Net Assets/Equity, Statement of Cash
Flows and Statement of Comparison of Budget and Actual Amounts for the year then ended,
and Notes to the Financial Statements, including a summary of significant accounting
policies.
In our opinion, except for the effects of the matters described in the Basis for Qualified
Opinion section of our report, the accompanying financial statements present fairly, in all
material respects, the financial position of the Municipality of Tanza, Cavite as at
December 31, 2020, and its financial performance, its cash flows, and its comparison of
budget and actual amounts for the year then ended in accordance with International Public
Sector Accounting Standards (IPSASs).
Basis for Qualified Opinion
As discussed in the Observations and Recommendations portion of this report, the qualified
opinion was based on the following:
1. The correctness, reliability, existence and completeness of the Property, Plant and
Construction-in-Progress, could not be established in audit due to the non-submission of
the Report of the Physical Count of Property, Plant and Equipment (RPCPPE), contrary
to Section 124 of the Manual on the New Government Accounting System (MNGAS) for
Local Government Units (LGUs), Volume I.
2. The year-end balances of the Real Property Tax (RPT) and Special Education Tax
were not reliable as both receivables were set up based on the estimated real property
tax revenue from the Annual Budget for the year, contrary to Section 20 of the Manual
on the New Government Accounting System (MNGAS) for Local Government Units
(LGUs), Volume 1. Moreover, the Municipality did not reconcile the RPT and SET
Receivables with the List of Delinquent Taxes submitted by the Treasurer’s Office
amounting to P58,794,217.89 for both RPT and SET or a total of P117,588,435.77 with
an aggregate discrepancy of P17,686,033.87.
1
Province of Cavite
MUNICIPALITY OF TANZA
Statement of Financial Position

All Funds
As of December 31, 2020
(With Comparative Figures for CY 2019)
Note 2020 2019

ASSETS
Current Assets
Cash and Cash Equivalents 4 P 406,403,158.44 P 495,526,908.74
Receivables 5 126,336,164.20 90,404,797.85
Inventories 6 562,795.78 1,946,592.18
Prepayments and Deferred Charges 7 5,306,497.00 6,290,646.46
Total Current Assets 538,608,615.42 594,168,945.23
Non-Current Assets
Investment Property 8 25,108,754.34 25,596,405.84
Property, Plant and Equipment 9 646,725,516.48 570,216,745.02
Intangible Assets 10 226,582.72 331,514.40
Total Non-Current Assets 672,060,853.54 596,144,665.26
TOTAL ASSETS P 1,210,669,468.96 P 1,190,313,610.49
LIABILITIES
Current Liabilities
Financial Liabilities 11 63,153,013.18 P 103,994,612.00
Inter-Agency Payables 12 6,221,103.40 8,247,303.03
Intra-Agency Payables 13 25,651,497.20 10,663,326.69
Trust Liabilities 14 43,762,617.69 68,855,484.01
Deferred Credits/Unearned Income 15 125,786,213.99 104,663,761.68
Other Payables 16 2,294,876.78 4,190,327.39
Total Current Liabilities 266,869,322.24 300,614,814.80
NET ASSETS/EQUITY
Government Equity 943,800,146.72 889,698,795.69
TOTAL LIABILITIES AND NET ASSETS/EQUITY P 1,210,669,468.96 P 1,190,313,610.49
(See accompanying Notes to Financial Statements)
4
Province of Cavite
Statement of Financial Performance

All Funds
Note 2020 2019
REVENUE
Tax Revenue 17 P 148,016,210.77 P 135,154,636.01
Share from Internal Revenue Collections 18 471,447,216.00 418,782,473.00
Other Share from National Wealth 19 3,136,186.82 1,820,571.80
Business and Service Income 20 58,467,968.55 60,585,158.53
Shares, Grants and Donations 0.00 5,600.31
Total Revenue 681,067,582.14 616,348,439.65
Less: Current Operating Expenses

Personnel Services 21 161,750,727.10 150,568,234.05
Maintenance and Other Operating Expenses 22 481,862,695.49 334,266,060.82
Financial Expenses 0.00 47,150.24
Non-Cash Expenses 23 41,910,794.74 36,786,850.51
Total Current Operating Expenses 685,524,217.33 521,668,295.62
Surplus (Deficit) from Current Operation (4,456,635.19) 94,680,144.03

Add (Deduct)
Transfers, Assistance and Subsidy to 24 37,700,505.75 (7,009,622.75)
Other Non-Operating Income/(Loss) 25 779,297.59 1,735,974.19
SURPLUS (DEFICIT) FOR THE PERIOD P 34,023,168.15 P 89,406,495.47
5
Province of Cavite
Statement of Net Asset/Equity

All Funds
Note 2020 2019
Balance at January 1 P 889,698,795.69 P 784,695,418.52

Add (Deduct)
Prior Period Errors 26 4,342,428.41 (217,186.43)
Restated Balance 894,041,224.10 784,478,232.09
Add (Deduct) Changes in net assets/equity
during the year
Surplus (Deficit) for the period 34,023,168.15 89,406,495.47
Transfer of Capital Outlay Expenditures
from Trust Fund 15,735,754.47 15,814,068.13
Total changes during the year 49,758,922.62 105,220,563.60
Balance as of December 31 P 943,800,146.72 P 889,698,795.69
6
Province of Cavite
Statement of Cash Flows

All Funds
Note 2020 2019
Cash Flows from Operating Activities

Cash Inflows
Collection from taxpayers P 209,934,698.06 P 205,397,236.74
Share from Internal Revenue Allotment 471,447,216.00 418,782,473.00
Receipts from business/service income 56,329,218.27 58,765,963.39
Receipt of Interest Income 2,161,016.73 1,715,484.45
Other Receipts 27 344,664,706.19 175,099,812.22
Total Cash Inflows 1,084,536,855.25 859,760,969.80
Cash Outflows
Payment to suppliers and creditors 670,703,096.43 252,490,183.42
Payment to employees 244,247,735.66 189,725,922.28
Other Payments 28 183,161,032.70 269,803,647.76
Total Cash Outflows 1,098,111,864.79 712,019,753.46
Net Cash Flows from Operating Activities 29 (13,575,009.54) 147,741,216.34
Cash Flows from Investing Activities

Cash Inflows
Proceeds from Sale/Disposal of Property,
Plant and Equipment 14,250.00 0.00
Cash Outflows
Purchase/Construction of Investment
Property 1,996,578.31 0.00
Purchase/Construction of Property, Plant
and Equipment 73,566,412.45 110,268,088.37
Net Cash Flows from Investing Activities (75,548,740.76) (110,268,088.37)
Total Cash Provided by Operating and (89,123,750.30) 37,473,127.97
Investing Activities
Add: Cash at the Beginning of the Year 495,526,908.74 458,053,780.77
Cash Balance at the End of the Year 4 P 406,403,158.44 P 495,526,908.74
7
Province of Cavite
Statement of Comparison of Budget and Actual Amounts

All Funds
Difference Difference
Particulars Budgeted Amounts Original and Actual Final Budget
Original Final Final Budget Amounts and Actual
Revenue
A. Local Sources
1. Tax Revenue
a. Tax Revenue - Property P 63,000,000.00 P 63,000,000.00 P 0.00 P 52,957,516.70 P 10,042,483.30
b. Tax Revenue - Goods and Services 70,800,000.00 70,800,000.00 0.00 88,756,010.50 (17,956,010.50)
c. Other Local Taxes 7,800,000.00 7,800,000.00 0.00 6,302,683.57 1,497,316.43
Total Tax Revenue 141,600,000.00 141,600,000.00 0.00 148,016,210.77 (6,416,210.77)
2. Non-Tax Revenue
a. Service Income 31,850,000.00 31,850,000.00 0.00 28,544,536.22 3,305,463.78
b. Business Income 31,650,000.00 31,650,000.00 0.00 29,868,176.89 1,781,823.11
c. Other Income and Receipts 2,206,904.00 2,206,904.00 0.00 820,303.03 1,386,600.97
Total Non-Tax Revenue 65,706,904.00 65,706,904.00 0.00 59,233,016.14 6,473,887.86
B. External Sources
1. Share from the National Internal Revenue Taxes (IRA)
472,193,096.00 472,193,096.00 0.00 471,447,216.00 745,880.00
2. Share from GOCCs 500,000.00 500,000.00 0.00 0.00 500,000.00
3. Other Shares from National Tax Collections
a. Share from Ecozone 5,000,000.00 5,000,000.00 0.00 3,136,186.82 1,863,813.18
4 Other Receipts
Share, Grants and Donations 0.00 39,287,268.00 (39,287,268.00) 39,287,268.00 0.00
Gain on Sale of Property, Plant and Equip. 0.00 0.00 0.00 14,250.00 (14,250.00)
Total Revenue and Receipts 685,000,000.00 724,287,268.00 (39,287,268.00) 721,134,147.73 3,153,120.27
Expenditures
Current Appropriations
General Public Services
Personal Services 111,760,178.00 117,509,782.00 (5,749,604.00) 99,308,589.72 18,201,192.28
Maintenance and Other Operating Expenses 226,463,272.30 267,981,046.30 (41,517,774.00) 235,870,438.29 32,110,608.01
Capital Outlay 49,126,292.00 45,076,292.00 4,050,000.00 30,350,684.20 14,725,607.80
Education
Personal Services 5,000,000.00 5,000,000.00 0.00 4,722,000.00 278,000.00
Maintenance and Other Operating Expenses 22,900,000.00 19,400,000.00 3,500,000.00 10,661,405.91 8,738,594.09
Capital Outlay 7,100,000.00 10,600,000.00 (3,500,000.00) 9,874,255.67 725,744.33
Health, Nutrition and Population Control
Personal Services 28,480,000.00 30,093,359.00 (1,613,359.00) 24,564,976.76 5,528,382.24
Maintenance and Other Operating Expenses 7,154,414.00 7,154,414.00 0.00 6,968,415.23 185,998.77
Capital Outlay 570,000.00 620,000.00 (50,000.00) 585,857.00 34,143.00
Social Services and Social Welfare
Personal Services 12,745,000.00 12,918,101.00 (173,101.00) 11,136,147.20 1,781,953.80
Capital Outlay 287,000.00 287,000.00 0.00 286,444.00 556.00
Economic Services
Personal Services 25,450,000.00 25,254,794.00 195,206.00 20,245,380.88 5,009,413.12
Capital Outlay 1,033,200.00 1,033,200.00 0.00 59,250.00 973,950.00
Other Purposes:
LDRRMF
Maintenance and Other Operating Expenses 14,500,000.00 111,787,268.00 (97,287,268.00) 111,787,268.00 0.00
Capital Outlay 18,000,000.00 0.00 18,000,000.00 0.00 0.00
20% Development Fund
Capital Outlay 77,500,000.00 55,902,147.31 21,597,852.69 55,533,457.39 368,689.92
Total Current Appropriations 687,150,000.00 849,579,295.27 (162,429,295.27) 740,211,759.65 109,367,535.62
Continuing Appropriations
Other Purposes:
LDRRMF
Capital Outlay 3,612,720.12 9,212,720.12 (5,600,000.00) 4,670,094.00 4,542,626.12
Capital Outlay 35,220,397.94 11,437,002.67 23,783,395.27 10,521,588.87 915,413.80
Total Continuing Appropriations 38,833,118.06 20,649,722.79 18,183,395.27 15,191,682.87 5,458,039.92
Total Appropriations 725,983,118.06 870,229,018.06 (144,245,900.00) 755,403,442.52 114,825,575.54
Surplus (Deficit) for the period P (40,983,118.06) P (145,941,750.06) P 104,958,632.00 P (34,269,294.79) P (111,672,455.27)
8
Particulars Budgeted Amounts Original and Actual Final Budget
Original Final Final Budget Amounts and Actual
Personal Services P 183,435,178.00 P 190,776,036.00 P 159,977,094.56 P 30,798,941.44

Maintenance and Other Operating 350,098,330.00 545,284,619.96 483,544,716.83 61,739,903.13
Expenses
Capital Outlay 192,449,610.06 134,168,362.10 111,881,631.13 22,286,730.97
Total P 725,983,118.06 P 870,229,018.06 P 755,403,442.52 P 114,825,575.54
9
Notes to Consolidated Financial Statements
Note 1 – Profile
The town of Tanza has a total land area of 28,296 hectares comprising 41 barangays. It
is located about 3 kilometers South of Manila and is bounded on the north by the town of
Rosario, the City of General Trias on the east, on the south by Trece Martires City and the
town of Naic, and Manila Bay on the west.
Tanza was formerly a strip of land incorporated for official purpose to the Municipality of San
Francisco de Malabon, now called Gen. Trias. This place was specifically devoted to grazing
and was called Estancia (1780). On August 29, 1890, that portion of land bordering the
Cañas River together with the adjacent land extending to the south of Ulilang Kawayan and
the west to Timalan and Kay Alam River was decreed into a town. It was officially named Sta.
Cruz de Malabon. The name was derived from Holy Cross which was venerated and
considered the Patron of the inhabitant, the word Malabon was affixed to indicate the early
maternal relation of the town to San Francisco de Malabon.
In 1909, a resolution was passed by the Municipal Council of San Francisco de Malabon
making Sta. Cruz de Malabon a separate and independent town with its president and other
officials chosen by acclamation. This town completely became independent in 1910.
In 1914, Atty. Florentino Joya who was then a representative of Cavite to the National
Assembly worked for the passage of a bill which renamed the town of Sta. Cruz de Malabon
to Tanza by virtue of Philippine Legislative Act No. 2390 dated February 28, 1914.
As mandated under Republic Act 7160, otherwise known as the Local Government Code
of 1991, the Municipality of Tanza, Cavite shall endeavor to be self-reliant and shall continue
exercising the powers and discharging the duties and functions currently vested upon them,
discharging delegated functions and responsibilities of national government units and
exercise such other powers as necessary or appropriate or incidental to efficient and effective
provisions of basic services and facilities.
The Municipality maintained separate books for General Fund, Special Education Fund, and
Trust Fund.
Note 2 – Consolidated Financial Statements
The consolidated financial statements of the Municipality of Tanza, Cavite have been
prepared in accordance with and comply with the International Public Sector Accounting
Standards (IPSAS). 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.
10
Note 3 – Summary of Significant Accounting Policies
3.1 Basis of Accounting
The consolidated financial statements are prepared on an accrual basis in accordance with
the IPSAS.
3.2 Consolidation
The controlled entities (funds) are all those over which the controlling entity has the power to
govern the financial and operating policies. Inter-group transaction, balances and unrealized
gains and losses on transactions between entities and funds are eliminated in full. The
Municipality of Tanza, maintains special accounts under the General Fund for the following
economic enterprises it operates:
• Market Administration
• Slaughterhouse
3.2 Revenue Recognition
Revenue from Non-Exchange Transactions
Taxes, Fees and Fines
The Municipality of Tanza, Cavite 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 of Tanza, Cavite and can be
measured reliably.
The Municipality of Tanza, Cavite availed of the five–year transitional provision for the
recognition of Tax Revenue- Real Property and Special Education Tax. For the year 2020,
there will be no change in policy for the recognition of the aforementioned tax revenue.
Revenue from Exchange Transactions
Rendering of Services
The Municipality of Tanza recognizes revenue from rendering of services by reference

to the stage of completion when the outcome of the transaction can be estimated reliably.
The stage of completion is measured by reference to labor hours incurred to date as a
11
percentage of total estimated labor hours. Where the contract outcome cannot be measured
reliably, revenue is recognized only to the extent that the expenses incurred.
Interest income
Interest income is accrued using the effective yield method. The effective yield discounts
estimated future cash receipts through the expected life of the financial asset to that
assets net carrying amount. The method applies this yield to the principal outstanding to
determine interest income each period.
3.4 Investment Property
Investment Properties are measured initially at cost, including transaction costs. The carrying
amount includes the replacement cost of components of an existing investment property at
the time that cost is incurred if the recognition criteria are met and excludes the costs of day-
to-day maintenance of an investment property.
Investment properties are derecognized either when they have been disposed of or when the
investment property is permanently withdrawn from use and no future economic benefit
or service potential is expected from its disposal. The difference between the net disposal
proceeds and the carrying amount of the asset is recognized in the surplus or deficit
in the period of derecognition. Transfers are made to or from investment property only when
there is a change in use.
3.5 Property, Plant and Equipment
All property, plant and equipment are stated at cost less accumulated depreciation and
impairment losses. Cost includes expenditure that is directly attributable to the acquisition
of the items. When significant parts of property, plant and equipment are required to
be replaced at intervals, the Municipality of Tanza 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 ( five per cent of original cost) over its remaining useful life.
Public Infrastructures were not previously recognized in the books. The Municipality availed
of the five-year transitional provision for the recognition of the Public Infrastructure.
3.6 Leases
LGU as a lessee
Operating leases are leases that do not transfer substantially all the risks and benefits
incidental to ownership of the leased item to the Municipality. Operating lease payments
12
are recognized as an operating expense in surplus or deficit on a straight-line basis over the
lease term.
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 Municipality of Tanza determines the classification of its financial assets
at initial recognition.
The Municipality’s financial assets include: cash, cash equivalents and loans and other
receivables.
Subsequent measurement
The subsequent measurement of financial assets depends on their classification.
Loans and receivables
Loans and receivables are non-derivative financial assets with fixed or determinable
payments that are not quoted in an active market. After initial measurement, such
financial assets are subsequently measured at amortized cost using the effective interest
method, less impairment. Amortized cost is calculated by taking into account any discount
or premium on acquisition and fees or costs that are an integral part of the effective
interest rate. Losses arising from impairment are recognized in the surplus or deficit.
Derecognition
The Municipality derecognizes a financial asset or, where applicable, a part of a financial asset
or part of a group of similar financial assets when:
a) The rights to receive cash flows from the asset have expired or is waived; and
b) The Municipality has transferred its rights to receive cash flows from the asset or has
assumed an obligation to pay the received cash flows in full without material delay
to a third party; and either: (a) the Municipality has transferred substantially all the risks
and rewards of the asset; or (b) the Municipality has neither transferred nor
retained substantially all the risks and rewards of the asset, but has transferred control of
the asset.
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.
13
All financial liabilities are recognized initially at fair value and, in the case of loans and
borrowings.
The Municipality’s financial liabilities consist of Accounts Payable and payables to Officers
and Employees.
Subsequent measurement
The measurement of financial liabilities depends on their classification.
Derecognition
A financial liability is derecognized when the obligation under the liability is discharged or
cancelled or expires.
Offsetting of financial instruments
Financial assets and financial liabilities of the reporting entity are not offset for there is no
currently enforceable legal right to offset the recognized amounts and there is no intention to
settle on a net basis, or to realize the assets and settle the liabilities simultaneously.
3.8 Cash and Cash Equivalents
Cash and cash equivalents comprise cash on hand and cash in 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.
3.9 Inventories
Inventory is measured at cost upon initial recognition. To the extent that inventory was
received through non-exchange transactions (for no cost or for a nominal cost), the cost of
the inventory is its fair value at the date of acquisition.
Costs incurred in bringing each product to its present location and condition are
accounted for.
Inventories are recognized as an expense when deployed for utilization or consumption in the
ordinary course of operations of the Municipality of Tanza.
3.10 Changes in Accounting Policies and Estimates
The Municipality of Tanza recognizes the effects of changes in accounting policy

retrospectively. The effects of changes in accounting policy are applied prospectively if
retrospective application is impractical. It recognizes the effects of changes in accounting
estimates prospectively by including in surplus or deficit. Particularly, the agency upon
compliance to the requirements of PPSAS has adopted the new rate of residual value (five
per cent of the original cost) for the purpose of computing the Depreciation Expense for the
current and succeeding years, thus, a change in Accounting Estimate.
14
3.11 Related Parties
The Municipality of Tanza regards a related party as a person or an entity with the ability to
exert control individually or jointly, or to exercise significant influence over the Municipality,
or vice versa. Members of key management are regarded as related parties and comprise the
Mayor, Vice-Mayor, Sangguniang Bayan Members, Committee Officials and Members,
Accountant, Treasurer, Budget Officer, General Services Officer and all Heads of
Departments/Section Chiefs.
3.12 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.
Note 4 – Cash and Cash Equivalents
This comprises of the following:
2020 2019
Cash on Hand
Cash Local Treasury P 5,576,015.18 P 16,313,974.86
Cash in Bank - Local Currency
Cash in Bank - Local Currency, Current Account 109,174,303.04 197,228,124.02
Cash in Bank - Local Currency, Savings Account 291,652,840.22 281,984,809.86
Total P 406,403,158.44 P 495,526,908.74
Cash Local Treasury totaling P5,576,015.18 comprises the undeposited collections as of

December 31, 2020, the last working day of the year. The amount was deposited on
January 4, 2021.
Cash in Bank – Local Currency comprises the Demand Deposit/ Checking Account and
Savings Account maintained by the Municipality with the Land Bank of the Philippines, as
follows:
Account Number Amount

Current Account
General Fund CA-2712-1001-79 P 23,360,418.32
Special Education Fund CA-2712-1001-95 80,366,231.66
Trust Fund CA-2712-1002-09 5,447,653.06
Total P 109,174,303.04
15
Account Number Amount
Savings Account
General Fund SA-2711-0817-40 P 30,866,315.32
SA-2711-0825-50 30,781,554.34
SA-2711-0863-42 51,215,794.76
SA-2711-0868-81 51,134,201.03
SA-2711-0880-86 111,448,939.69
Sub-total 275,446,805.14
Trust Fund SA-2711-0744-68 467,938.92

SA-2711-0820-70 418,621.40
SA-2711-0824-44 265,589.99
SA-2711-0851-92 7,447,165.98
SA-2711-0880-00 6,306,984.26
SA-2711-0880-19 1,299,734.53
Sub-total 16,206,035.08
Total P 291,652,840.22
Cash Equivalents comprises the High Yield Savings Account (HYSA) maintained by the
Municipality. By definition, a High Yield Saving Account is a hybrid between savings and time
deposit. But upon inquiry to the Land Bank of the Philippines, the Municipality’s authorized
depository bank, for reporting purpose it can be presented as time deposit. And since its
maturity period is less than three months, it is properly classified and presented as Cash
Equivalent.
Note 5 – Receivables
This account includes the following:
2020 2019
Loans and Receivable Accounts
Real Property Tax Receivable P 49,951,200.95 P 36,894,407.94
Special Education Tax Receivable 49,951,200.95 36,894,407.94
Inter-Agency Receivables
Due from LGUs 0.00 2,162,915.88
Intra-Agency Receivables
Due from Other Funds 25,651,497.20 10,663,326.69
Advances
Advances to Special Disbursing Officer 0.00 3,000,000.00
Advances to Officers and Employees 0.00 4,850.22
Other Receivables
Due from Officers and Employees 384.69 414.14
Other Receivables 781,880.41 784,475.04
Total P 126,336,164.20 P 90,404,797.85
16
Due from Other Funds totaling P25,651,497.20 represents claim from all Funds and will be
offset against Intra-Agency Payables for consolidation purposes.
As of December 31, 2020, the ageing analysis of current exchange receivables is as follows:
Neither past
Total due Past due but not impaired
or impaired 30-60 days > 60 days
Real Property Tax Receivable P 49,951,200.95 P 0.00 P 0.00 P 49,951,200.95
Special Education Tax Receivable 49,951,200.95 0.00 0.00 49,951,200.95
Due from Officers and Employees 384.69 0.00 0.00 384.69
Other Receivables 781,880.41 0.00 0.00 781,880.41
Total P 100,684,667.00 P 0.00 P 0.00 P 100,684,667.00
Note 6 – Inventories
The account includes the following:

2020 2019
Inventory Held for Distribution
Welfare Good for Distribution P 0.00 P 199,200.00
Inventory Held for Consumption
Office Supplies Inventory 24,677.53 974,769.51
Accountable Forms, Plates and 538,118.25 550,411.59
Stickers Inventory
Medical, Dental and Laboratory
Supplies Inventory 0.00 93,949.00
Other Supplies and Materials Inventory 0.00 128,262.08
Total P 562,795.78 P 1,946,592.18
The year-end balance of Inventories is based on the reports submitted by the General
Services Office, Office of the Municipal Treasurer and Rural Health Unit adjusted by the
Accounts Payable for the purchase of Inventories.
No inventory items were pledged as security during the current or prior financial year.
Note 7 – Prepayments and Deferred Charges
The account pertains to the following:
2020 2019
Prepayments
Other Prepayments P 141,800.00 P 128,031.25
Deferred Charges
Discount on Advance Payments 5,164,697.00 6,162,615.21
Total P 5,306,497.00 P 6,290,646.46
17
Other Prepayments represents the unexpired portion of Fidelity Bond for Accountable Officers
and Employees of the Municipality.
Discount on Advance Payments represents the discount attributable to the Real Property Tax
Receivable for the succeeding calendar year/s collected during the current year.
Note 8 – Investment Property
The account pertains to the following under the General Fund:
2020 2019
Land and Buildings
Investment Property, Buildings P 31,679,395.49 P 30,678,837.89
Accumulated Depreciation - (6,570,641.15) (5,082,432.05)
Investment Property, Buildings
Total P 25,108,754.34 P 25,596,405.84
Investment Property, Building account represents the Tanza Business Center which is held
by the Municipality to earn rentals in the future period. Further breakdown of the account is
as follows (net of depreciation):
Particular Completed Amount
Phase I CY 2014 P 11,917,416.45

Phase II CY 2015 12,632,213.73
Construction of Road and Installation of
Reinforced Concrete Pipe in front of
Business Center CY 2017 559,124.16
Total P 25,108,754.34
Note 9 – Property, Plant and Equipment
This includes the following:
Carrying Value Net addition/ Depreciation Carrying Value

December 31, 2019 Reduction Expense December 31, 2020
General Fund
Land P 25,242,971.16 P 0.00 P 0.00 P 25,242,971.16
Land Improvements
Other Land Improvements 8,694,078.50 0.00 551,165.68 8,142,912.82
Infrastructure Assets
Road Network 106,709,356.82 20,849,632.41 94,660.31 127,464,328.92
Flood Control System 19,187,329.35 1,498,119.65 0.00 20,685,449.00
Water Supply Systems 4,649,771.93 371,520.00 319,044.96 4,702,246.97
Power Supply Systems 14,017,590.47 17,654,603.01 2,595,880.11 29,076,313.37
Parks, Plazas and Monuments 4,642,939.71 3,803,475.34 389,156.06 8,057,258.99
Other Infrastructure Assets 46,203,436.45 18,700,307.84 161,292.53 64,742,451.76
Sub-total 195,410,424.73 62,877,658.25 3,560,033.97 254,728,049.01
18
General Fund
Buildings and Other Structures
Buildings P 82,936,737.98 P 996,020.71 P 5,335,611.31 P 78,597,147.38
Hospital and Health Centers 17,231,289.81 709,060.23 745,563.50 17,194,786.54
Markets 10,963,846.17 1,498,032.11 470,469.09 11,991,409.19
Slaughterhouses 9,683,885.04 257,123.00 153,387.25 9,787,620.79
Other Structures 35,937,216.76 10,219,495.10 2,153,415.59 44,003,296.27
Sub-total 156,752,975.76 13,679,731.15 8,858,446.74 161,574,260.17
Machinery and Equipment
Office Equipment 3,260,156.40 947,700.00 1,062,871.92 3,144,984.48
Information and Communication
Technology Equipment 6,558,453.30 3,192,561.50 2,788,930.17 6,962,084.63
Agricultural and Forestry Equipment 1,004,029.41 (18,319.99) 126,936.03 858,773.39
Communication Equipment 2,931,586.91 764,584.73 474,431.88 3,221,739.76
Construction and Heavy Equipment 16,856,798.33 0.00 2,035,715.78 14,821,082.55
Disaster Response and Rescue
Equipment 35,072,666.34 7,440,000.00 4,503,002.10 38,009,664.24
Military, Police and Security
Equipment 6,050,723.47 2,995,042.00 916,422.44 8,129,343.03
Medical Equipment 2,214,570.85 1,369,950.00 306,845.21 3,277,675.64
Other Machinery and Equipment 5,282,184.66 5,082,900.00 1,270,490.99 9,094,593.67
Sub-total 79,231,169.67 21,774,418.24 13,485,646.52 87,519,941.39
Transportation Equipment
Motor Vehicles 29,831,042.84 7,180,980.00 7,478,529.60 29,533,493.24
Water Crafts 78,186.86 0.00 16,150.00 62,036.86
Sub-total 29,909,229.70 7,180,980.00 7,494,679.60 29,595,530.10
Furniture, Fixtures and Books
Furniture and Fixtures 5,686,774.89 1,438,895.00 829,888.43 6,295,781.46
Construction in Progress
Construction in Progress-
Infrastructure Assets 25,106,650.10 0.00 0.00 25,106,650.10
Construction in Progress-
Buildings and Other Structures 1,192,146.34 (1,192,146.34) 0.00 0.00
Sub-total 26,298,796.44 (1,192,146.34) 0.00 25,106,650.10
Other Property, Plant and Equipment
Other Property, Plant and Equipment 8,554,466.22 1,192,633.45 758,363.16 8,988,736.51
Sub-total 8,554,466.22 1,192,633.45 758,363.16 8,988,736.51
Total (General Fund) 535,780,887.07 106,952,169.75 35,538,224.10 607,194,832.72
Special Education Fund

Land Improvements
Other Land Improvements 2,992,900.22 0.00 264,458.47 2,728,441.75
Flood Control System 191,006.46 0.00 0.00 191,006.46
Water Supply Systems 114,433.18 0.00 0.00 114,433.18
Other Infrastructure Assets 12,481.18 0.00 5,514.94 6,966.24
Sub-total 317,920.82 0.00 5,514.94 312,405.88
19
School Buildings P 22,616,079.92 P 5,413,390.67 P 1,883,958.01 P 26,145,512.58
Other Structures 1,347,062.44 0.00 146,613.79 1,200,448.65
Sub-total 23,963,142.36 5,413,390.67 2,030,571.80 27,345,961.23
Office Equipment 487,046.05 2,444,425.00 601,256.90 2,330,214.15
Technology Equipment 372,704.58 1,043,180.00 239,642.06 1,176,242.52
Agricultural and Forestry Equipment 169,416.67 0.00 36,100.00 133,316.67
Medical Equipment 24,940.00 0.00 11,020.00 13,920.00
Technical and Scientific Equipment 3,470.50 0.00 0.00 3,470.50
Other Machinery and Equipment 118,941.89 0.00 12,485.61 106,456.28
Sub-total 1,176,519.69 3,487,605.00 900,504.57 3,763,620.12
Furniture and Fixtures 334,174.97 199,500.00 37,715.00 495,959.97
Other Property, Plant and Equipment 5,651,199.89 773,760.00 1,540,665.08 4,884,294.81
Total (Special Education Fund) 34,435,857.95 9,874,255.67 4,779,429.86 39,530,683.76
Grand Total P 570,216,745.02 P 116,826,425.42 P 40,317,653.96 P 646,725,516.48
Decreased in the Construction in Progress – Building and Other Structure Account was due
to the completion of Construction of Multi-Purpose Hall at Barangay Punta I, Tanza, Cavite
and its reclassification to Other Structures Account.
Public Infrastructures was not previously recognized in the books. The Municipality availed of
the five-year transitional provision for the recognition of the Public Infrastructure. As of
Calendar Year 2020, the Municipality recognized only the Public Infrastructures recorded in
the books of accounts for CY 2016 to 2020
Note 10 – Intangible Assets
The Municipality purchased Queuing Systems for the use of Licensing Office and Rural Health
Unit with net book value of P226,582.72.
Note 11 – Financial Liabilities
This comprised of the following:
2020 2019
Payables
Accounts Payable P 63,152,090.26 P 103,993,689.08
Due to Officers and Employees 922.92 922.92
Total P 63,153,013.18 P 103,994,612.00
Accounts Payable amounting to P63,152,090.26 represents the unpaid obligations of the

Municipality as of December 31, 2020. Due to Officers and Employees account of P922.92
20
represents the over-remittance of collection, underpayment of salaries and reimbursement of
expenses to its employees.
Note 12 – Inter-Agency Payables
This comprised of the following:

2020 2019
Inter-Agency Payables
Due to BIR P 35,943.23 P 189,159.33
Due to GSIS 422,706.34 118,353.73
Due to Pag-IBIG 49,505.49 33,496.80
Due to PhilHealth 53,053.07 36,309.88
Due to NGAs 1,974.64 1,974.64
Due to LGUs 5,657,920.63 7,868,008.65
Total P 6,221,103.40 P 8,247,303.03
The first four accounts represent the amount deducted from the salaries of officials and
employees and withholding tax from suppliers. These were remitted to the respective
agencies on January 8, 2021.
Due to National Government Agencies (NGAs) amounting P1,974.64 represents the balance
of the funds received from the following:
Particular Amount
Bureau of Treasury - Fire Code Fees P 1,912.04

Department of Budget and Management 62.60
Total P 1,974.64
Due to Local Government Units (LGUs) account is represented by the following:
Particular Amount
Province
Land Tax Due P 135,545.59
Barangays
Real Property Tax Share 5,419,712.56
25 percent Share on the Collection Re: Violation
in Municipal Ordinance (Waste Segregation) 64,375.00
Clearance for business with documentary stamp 2,040.00
Others
Other Local Government Agencies 2,442.48
Vaccine 33,805.00
Total P 5,657,920.63
21
Barangay Real Property Tax (RPT) Shares totaling P5,419,712.56 were remitted on
January 25, 2021. Moreover, the Municipality received Land Tax Due from Province that still
waiting for further breakdown totaling P135,545.59.
Note 13 – Intra-Agency Payables
This account represents Due to Other Funds amounting to P25,651,497.20 and

P10,663,326.69 for CYs 2020 and 2019, respectively.
Note 14 – Trust Liabilities
This consist of:
2020 2019
Trust Liabilities P 38,540,323.14 P 37,125,351.31

Trust Liabilities - Disaster Risk Reduction 3,570,599.59 30,068,727.34
and Management Fund (DRRMF)
Guaranty/Security Deposits Payable 1,651,694.96 1,661,405.36
Total P 43,762,617.69 P 68,855,484.01
Trust Liabilities account represents the balance of funds received for specific purposes, which
include the following:
Particulars Amount
General Fund
Support to Various Infra Projects P 500,000.00
Cash Donation for COVID-19 Affected Families 10,000.00
Sub-Total 510,000.00
Trust Fund
Bottom-up Budgeting Collection (Agriculture) 133,980.00
Collection from Agriculture Rental of Farm Tractor 75,535.88
Anti Crime Police Commission 3,000.00
Bids and Awards Committee Honorarium 248,873.00
Cavite State University/Affiliation Fee 83,400.00
Sustainable Livelihood Program 2,289,000.00
Department of the Interior and Local Government - 11,623,000.00
Local Government Support Fund Assistance to
Municipalities (LGSF-AM) for Calendar Year 2020
Local Government Unit Share from Collection of 1,246,868.45
Fire Code Fee
22
Particulars Amount
Trust Fund
Department of Environment and Natural Resources P 4,923.12
(DENR) - Environment Management Bureau
Department of Social Welfare and Development 1,680.00
(DSWD) - Supplemental Feeding
Gawad Pangulo Award 30,000.00
Housing and Urban Development Coordinating Council 500,000.00
Lying In Teen Health Kiosk 100,000.00
Special Education Fund CY 2000 4,711.91
Plant Now Pay Later 1,964,223.90
Swine 58,500.00
Vegetable Seeds 140,476.00
Microfinancing Program 100,000.00
Municipality of Tanza/Chicken 72,867.50
15 Per Cent Share of Building Officials 7,092,048.70
PhilHealth Capitation 1,942,734.21
Repair Pabahay 200,000.00
Anti Rabies Vaccine 2,551,876.00
Rural Health Unit (Lying In) 1,499,829.16
TB DOTS Package including X-ray operation 318,867.76
Self-Employment Assistance (SEA) Rollover 38,642.00
Various unexpended balances 1,451.78
Birthing Home at Julugan 1,500,000.00
Philippine Charity Sweepstakes Office (PCSO) - 38,832.77
Charity Fund Share
Office of the President Financial Assistance for 466,530.00
COVID-19
Assistance to Municipalities for Typhoons Quinta 2,723,040.00
and Rolly
Assistance to Municipalities for Typhoons Ulysses 975,431.00
Sub-Total 38,030,323.14
Total P 38,540,323.14
The Trust Liabilities – Disaster Risk Reduction and Management totaling P3,570,599.59
represents the prior years’ unutilized balances in the Trust Fund books.
Guaranty/Security Deposits Payable represents the balance of Bidder’s Bond and

Performance Bond received from various suppliers or contractors.
23
Note 15 – Deferred Credits/Unearned Income
This includes the following:

2020 2019
Deferred Real Property Tax P 49,951,200.95 P 36,894,407.94

Deferred Special Education Tax 49,951,200.95 36,894,407.94
Other Deferred Credits 25,883,812.09 30,874,945.80
Total P 125,786,213.99 P 104,663,761.68
Deferred Real Property Tax and Deferred Special Education Fund Tax both amounting to
P49,951,200.95, represents the uncollected Real Property Tax Receivable and Special
Education Fund Tax Receivable, respectively, as of December 31, 2020.
Other Deferred Credits account represents advance collection of Real Property Tax and
Special Education Fund Tax amounting to P11,503,916.49 and P14,379,895.60, respectively,
applicable for the next calendar year.
Note 16 – Other Payables
Other Payables amounting to P2,294,876.78 and P4,190,327,39 for CYs 2020 and 2019,
respectively, represents the balance of obligations to various creditors.
Note 17 – Tax Revenue
This consist of the following:

2020 2019
Individual and Corporation
Community Tax P 2,456,756.35 P 2,266,661.19
Property
Real Property Tax - Basic 25,807,221.91 25,242,236.78
Less: Discount on Real Property Tax - Basic (3,694,590.55) (3,239,639.04)
Special Education Tax 32,259,027.44 31,552,796.03
Less: Discount on Special Education Tax (4,618,238.19) (4,049,548.80)
Goods and Services
Business Tax 88,152,524.59 72,992,146.08
Tax on Sand, Gravel and Other Quarry Products 0.00 1,040,483.50
Amusement Tax 123,085.91 227,605.75
Franchise Tax 480,400.00 1,048,350.00
Fines and Penalties
Tax Revenue-Fines and Penalties-Property Taxes 5,767,373.02 6,826,668.72
Tax Revenue-Fines and Penalties-Goods and 1,060,240.29 889,978.80
Services
Tax Revenue-Fines and Penalties-Other Taxes 222,410.00 356,897.00
Total P 148,016,210.77 P 135,154,636.01
24
Note 18 – Share from Internal Revenue Collections
This account represents share of the Municipality from Internal Revenue collections from the
National Government amounting to P471,447,216.00 and P418,782,473.00 for CYs 2020
and 2019, respectively.
Note 19 – Other Share from National Taxes
This account refers to Share from Economic Zones amounting to P3,136,186.82 and
P1,820,571.80 for CYs 2020 and 2019, respectively.
Note 20 – Business and Service Income
This pertains to the following:
2020 2019
Service Income
Permit Fees P 21,408,636.22 P 22,491,891.15
Registration Fees 0.00 1,950.00
Registration Plates, Tags and Stickers Fees 535,445.00 683,065.00
Clearance and Certification Fees 2,615,170.00 3,039,751.00
Supervision and Regulation Enforcement Fees 2,294,150.00 1,341,050.00
Inspection Fees 948,885.00 996,095.00
Verification and Authentication Fees 149,350.00 170,100.00
Processing Fees 588,500.00 698,825.00
Occupation Fees 4,400.00 0.00
Business Income
Receipts from Market Operation 8,664,354.53 9,678,003.38
Receipts from Slaughterhouse Operation 9,375,437.52 9,712,290.76
Receipt from Cemetery Operation 70,400.00 0.00
Garbage Fees 9,313,060.00 8,922,625.00
Hospital Fees 313,160.00 1,060,315.00
Interest Income 2,187,020.28 1,789,197.24
Total P 58,467,968.55 P 60,585,158.53
Note 21 – Personnel Services
The details of this account are as follows:
2020 2019
Personnel Services
Salaries and Wages – Regular P 90,056,884.56 P 84,910,900.37
Salaries and Wages – Contractual 3,480,000.00 3,600,000.00
25
2020 2019
Other Compensation
Personal Economic Relief Allowance 8,309,000.00 8,003,000.00
Representation Allowance 2,166,750.00 2,182,500.00
Transportation Allowance 1,977,750.00 2,038,500.00
Clothing/Uniform Allowance 2,034,000.00 2,016,000.00
Subsistence Allowance 337,470.00 384,130.00
Laundry Allowance 254,821.00 287,300.00
Honoraria 1,242,000.00 1,242,000.00
Hazard Pay 4,773,531.45 2,786,298.16
Longevity Pay 0.00 625,000.00
Overtime and Night Pay 2,504,068.16 2,194,531.58
Year-End Bonus 14,892,834.65 14,546,793.40
Cash Gift 1,751,000.00 1,703,000.00
Other Bonuses and Allowances 5,301,000.00 5,841,000.00
Personnel Benefit Contribution
Life and Retirement Insurance Contributions 10,671,828.38 10,104,199.25
Pag-IBIG Contributions 413,500.00 398,200.00
PhilHealth Contributions 1,253,000.17 976,634.60
Employees Compensation Insurance Premiums 413,492.98 398,002.43
Other Personnel Benefit
Terminal Leave Benefits 9,456,457.36 5,120,333.22
Other Personnel Benefits 461,338.39 1,209,911.04
Total P 161,750,727.10 P 150,568,234.05
Note 22 – Maintenance and Other Operating Expenses
The details of this account are as follows:
2020 2019
Travelling Expenses
Travelling Expenses – Local P 559,371.00 P 1,578,607.42
Training and Scholarship Expenses
Training Expenses 1,004,240.46 13,418,110.66
Scholarship Expenses 3,260,000.00 2,716,779.00
Supplies and Material Expenses
Office Supplies Expenses 8,267,370.07 4,673,540.36
Accountable Forms Expenses 469,406.64 363,427.18
Non-Accountable Forms Expenses 371,800.00 725,040.00
Welfare Good Expenses 142,655,080.20 1,163,650.00
Drugs and Medicines Expenses 7,288,353.44 6,251,209.05
26
2020 2019
Supplies and Material
Office Supplies Expenses
Expenses
Medical, dental and Laboratory Supplies 8,267,370.07
11,580,598.00 4,673,540.36
2,618,426.97
Expenses
Fuel, Oil and Lubricant Expenses 10,055,754.09 15,288,995.29
Agriculture and Marine Supplies Expenses 720,777.50 1,139,590.40
Military and Police Supplies Expenses 182,000.00 0.00
Other Supplies and Material Expenses 27,793,613.33 20,569,273.93
Utility Expenses
Water Expenses 1,933,466.04 1,650,787.12
Electricity Expenses 9,448,521.93 11,897,246.16
Communication Expenses
Telephone Expenses 4,591,106.36 4,033,186.60
Confidential, Intelligence and
Extraordinary Expenses
Confidential Expenses 13,200,000.00 9,000,000.00
Professional Services
Consultancy Services 150,000.00 300,000.00
Other Professional Services 1,494,500.00 608,000.00
General Services
Environmental /Sanitary Services 39,998,000.00 32,159,600.00
Other General Services 122,804,832.06 98,260,301.53
Repairs and Maintenance
Repairs and Maintenance – Infrastructure 733,254.81 1,466,119.86
Assets
Repairs and Maintenance – Buildings and 12,188,527.02 9,284,338.11
Other Structures
Repairs and Maintenance – Machinery and 1,196,946.00 2,049,810.77
Equipment
Repairs and Maintenance – Transportation 3,490,071.26 4,495,945.30
Equipment
Repairs and Maintenance – Furniture and 43,000.00 0.00
Fixtures
Taxes, Insurance Premiums and Other Fees
Fidelity Bond Premiums 207,781.25 192,669.90
Insurance Expenses 28,811.44 16,264.45
Other Maintenance and Operating Expenses
Representation Expenses 689,761.20 543,742.15
Rent/Lease Expenses 256,000.00 186,000.00
Subscriptions Expenses 0.00 4,211.73
Membership Dues and Contributions to 50,000.00 78,800.00
Organizations
Donations 49,969,421.04 49,094,145.43
Other Maintenance and Operating Expenses 5,180,330.35 38,438,241.45
Total P 481,862,695.49 P 334,266,060.82
27
Note 23 – Non-Cash Expenses
This represents the following:
2020 2019
Depreciation
Depreciation - Investment Property P 1,488,209.10 P 1,456,524.78
Depreciation - Land Improvements 815,624.15 815,624.15
Depreciation - Infrastructure Assets 3,565,548.91 1,941,787.42
Depreciation - Buildings and Other Structures 10,889,018.54 10,253,500.04
Depreciation - Machinery and Equipment 14,386,151.09 12,251,605.75
Depreciation - Transportation Equipment 7,494,679.60 7,336,471.27
Depreciation - Furniture, Fixtures and Book 867,603.43 762,200.51
Depreciation - Other Property, Plant and
Equipment 2,299,028.24 1,935,194.99
Amortization
Amortization - Intangible Assets 104,931.68 33,941.60
Total P 41,910,794.74 P 36,786,850.51
Note 24 – Transfers, Assistance and Subsidy
This composed of:

2020 2019
Subsidy from National Government P 39,287,268.00 P 0.00

Subsidy to Other Local Government Units (1,435,000.00) (615,000.00)
Transfers of Unspent Current Year DRRM Funds
to the Trust Funds (151,762.25) (6,392,640.45)
Transfer for Project Equity Share/LGU Counterpart 0.00 (1,982.30)
Total P 37,700,505.75 P (7,009,622.75)
Note 25 – Other Non-Operating Income/(Loss)
Gains represents Gain on Sale of Property, Plant and Equipment amounting to P14,250.00
for CY 2020. While Miscellaneous Income amounting to P765,047.59 and P1,735,974.19 for
CYs 2020 and 2019, respectively. The details for CY 2020 Miscellaneous Income are shown
below:
Particular Amount
Other Income
Lying-In P 696,000.00
Other Income 49,247.59
Rental Fee 19,800.00
Total P 765,047.59
28
Note 26 – Prior Period Errors
This account amounting to P4,342,428.41 for CYs 2020 represents adjustments due to effects
of changes in accounting policy and/or due to errors. Details are as follows:
General Fund
Stale Checks P 1,534,466.28
Adjustment on Prior Year’s Bank Charges 17,150.24
Adjustment on Prior Year’s Depreciation 5,802.16
Prior Year’s Adjustment Refund on Meralco 95,593.07
Liquidations of Prior Year’s Cash Advances for (3,000,000.00)
Previous Years Expenditures
Adjustment of Prior Year's Recognition of Income 27,011.98
Recognition of Prior Year's Expenditures 62,404.68
Reclassification of Prior Year's Unexpended 5,600,000.00
Balance of Local Disaster Risk Reduction
Management Fund to Continuing Appropriation
Total P 4,342,428.41
Note 27 – Other Receipts
Other Receipts amounted to P344,664,706.19 and P175,099,812.22 for CYs 2020 and 2019,
respectively. For CY 2020 the account was broken down as follows:
Amount
General Fund
Refund of cash advances P 1,146,663.63
Share of National Government Agencies (NGAs) 454,511.54
Intra-Agency Transfer Funds 968,643.76
Collection from Philippine Charity Sweepstakes Office 54,608,739.00
(PCSO)/National Government Agencies (NGAs)/
Local Government Units (LGUs)
Collection of Barangay Business Clearance 2,018,002.13
Miscellaneous Income 58,677.59
Transfer of Local Disaster Risk Reduction 23,674,134.59
Management Fund (LDRRMF) CY 2015-2018
Other Collections 4,595,434.00
Sub-total 87,524,806.24
Refund of cash advances 846.00
Other Collections 1,066.76
Sub-total 730,993.35
29
Amount
Trust Fund
Collection from Philippine Charity Sweepstakes Office 234,409,668.97
(PCSO)/National Government Agencies (NGAs)/
Local Government Units (LGUs)
Refund of cash advances 54,264.73
Intra-Agency Transfer Funds 21,082,554.75
Bank interest income 26,003.55
Collection of Performance and Bidder’s Bond 297,914.60
Collection for the Sale of Bidding Documents 538,500.00
Sub-total 256,408,906.60
Total P 344,664,706.19
Note 28 – Other Payments
Other Payments amounted to P183,161,032.70 and P269,803,647.76 for CYs 2020 and 2019,
respectively. For CY 2020 the account was broken down as follows:
Amount
General Fund
Intra-Agency Transfer Funds
Payment to Trust Fund (TF) of withholding tax P 19,445,715.54
remitted in behalf of General Fund (GF)
Transfer of Collections to Special Education Fund 732,822.83
(SEF)/TF
Transfer of Provincial/Municipal Aid to TF 2,050,000.00
Transfer of Barangay share to Trust Fund 16,882,091.40
Transfer of 15 percent Share from Building permit 1,337,085.05
to TF
Payment of disbursement of SEF/TF 17,400.00
Inter-Agency Transfer Funds
Remittance to BIR, GSIS, Pag-IBIG and PhilHealth 35,234,151.95
Remittance of one percent Building Permit Share of 454,511.54
National
Remittance of Provincial Share re: Real Property 16,978,301.99
Tax
Other Payables
Remittance to Tanza Employees Cooperative 13,470,359.57
(TEMCO) of Employees' contribution and loan
Payment to Globe of employee's share in telephone 169,239.54
bill
Other Financial Charges 0.55
Sub-total 106,771,679.96
30
Amount
Inter-Agency Transfer Funds 26,394,401.92
Other Payables 475,879.43
Sub-total 27,664,962.02
Intra-Agency Transfer Funds 46,615,799.36
Inter-Agency Transfer Funds 1,230,072.11
Refund of Performance and Bidder’s Bond 307,625.00
Honoraria of Bids and Awards Committee 570,894.25
Sub-total 48,724,390.72
Total P 183,161,032.70
Note 29 – Reconciliation of Net Cash Flows from Operating Activities to Surplus/(Deficit)
Net Cash from Operating Activities amounted to P(13,575,009.54) and P147,741,216.34 for
CYs 2020 and 2019, respectively. Reconciliation details are shown below:
Special
General Fund Education Trust Fund Total
Fund
Surplus/(Deficit) P 23,285,863.12 P 10,737,305.03 P 0.00 P 34,023,168.15
Other Non-Operating Income
Gain on Sale of Property, (14,250.00) 0.00 0.00 (14,250.00)
Plant and Equipment
Non-Cash Transactions
Depreciation 37,026,433.20 4,779,429.86 0.00 41,805,863.06
Amortization 104,931.68 0.00 0.00 104,931.68
Increase in payables (54,817,107.01) 4,143,359.14 (25,335,736.95) (76,009,484.82)
Increase in current assets 1,837,395.24 530,550.62 (14,306,896.51) (11,938,950.65)
Increase in receivables (8,016,420.15) (13,608,049.69) 0.00 (21,624,469.84)
Adjustment in Equity 20,078,182.88 0.00 0.00 20,078,182.88
Total P 19,485,028.96 P 6,582,594.96 P (39,642,633.46) P (13,575,009.54)
31
Note 30 – Reconciliation between actual amounts on a comparable basis presented in
the Statement of Comparison of Budget and Actual Amounts and in the
Statement of Financial Performance for the Year Ended December 31, 2020.
Personnel Financial
Income MOOE Capital Outlay
Services Expenses
General Fund
Comparison Statement of
Budget and Actual Amounts P690,234,006.93 P155,255,094.56 P472,883,310.92 P 0.00 P102,007,375.46
Basis Differences:
Non-cash expenses:
Depreciation 0.00 0.00 37,026,433.20 0.00 0.00
Amortization 0.00 0.00 104,931.68 0.00 0.00
Budgetary items not
considered as expenses
Capital Expenditures 0.00 0.00 0.00 0.00 (108,022,585.11)
Timing Differences:
Unconsumed Inventories
charged to current
appropriations 0.00 0.00 (13,768.75) 0.00 0.00
Consumed Inventories
and Deferred charges
charged to prior period
appropriations 0.00 0.00 1,383,796.40 0.00 0.00
Commitments (Prior
Years Obligated
delivered/billed this year) 0.00 1,773,632.54 958,377.26 0.00 3,691,321.90
Commitments (Obligated
this year but not yet
delivered/billed) 0.00 0.00 (2,423,664.00) 0.00 (13,411,866.72)
Transferred Capital
Expenditures from Trust
Fund 0.00 0.00 0.00 0.00 15,735,754.47
Per Statement of
Financial Performance P690,234,006.93 P157,028,727.10 P509,919,416.71 P____0.00 P________0.00

Basis Differences:
Non-cash expenses:
Depreciation 0.00 0.00 4,779,429.86 0.00 0.00
Per Statement of
Financial Performance P30,900,140.08 P4,722,000.00 P15,440,835.77 P 0.00 P 0.00
32
Personnel Financial Capital
Income MOOE
Services Expenses Outlay
All Funds
Basis Differences:
Non-cash expenses:
Depreciation 0.00 0.00 41,805,863.06 0.00 0.00
Amortization 0.00 0.00 104,931.68 0.00 0.00
Budgetary items not
considered as expenses
Timing Differences:
Unconsumed Inventories
charged to current
appropriations 0.00 0.00 (13,768.75) 0.00 0.00
Consumed Inventories and
Deferred charges charged
to prior period
appropriations 0.00 0.00 1,383,796.40 0.00 0.00
Commitments (Prior Years
Obligated delivered/billed
this year) 0.00 1,773,632.54 958,377.26 0.00 3,691,321.90
Commitments (Obligated
this year but not yet
delivered/billed) 0.00 0.00 (2,423,664.00) 0.00 (13,411,866.72)
Transferred Capital
Expenditures from Trust
Fund 0.00 0.00 0.00 0.00 15,735,754.47
Per Statement of Financial
Performance P721,134,147.73 P161,750,727.10 P525,360,252.48 P0.00 P0.00
The Annual Budget of the General Fund amounting to P675,000,000.00 was enacted by the
Sangguniang Bayan and approved by the Municipal Mayor on December 19, 2018 under
Appropriation Ordinance No. 122-S-2019.
In addition, the approved Supplemental Budget of the General Fund are as follows:
Appropriation
Date Amount
Ordinance No.
Supplemental Budget No. 1 124-S-2020 Mar 27, 2020 P11,343,289.00
Supplemental Budget No. 2 129-S-2020 Apr 13, 2020 39,287,268.00
Supplemental Budget No. 3 130-S-2020 May 11, 2020 40,000,000.00
Supplemental Budget No. 4 133-S-2020 Aug 14, 2020 67,696,633.00
Total P158,327,190.00
Supplemental Budget No. 4 composed of realignment of Personal Services amounting to

P19,681,290.00.
While the Annual Budget of the Special Education Fund amounting to P35,000,000.00 was
approved by the Local School Board (LSB) under LSB Board Ordinance No. 07-2019 dated
December 9, 2019.
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Note 31 – Local Disaster Risk Reduction and Management Fund (LDRRMF)
The LDRRMF represents the amount set aside by the Municipality to support its disaster
management activities pursuant to RA No. 10121 otherwise known as the Philippines Disaster
Risk Reduction and Management Act of 2010. The amount available and utilized during the
year totaled P145,468,715.46 and P137,355,489.75, respectively, broken down as follows:
Particulars Available Utilized Balance

Current Year Appropriation
Quick Response Fund P111,787,268.00 P111,635,505.75 P151,762.25
Mitigation Fund
MOOE 0.00 0.00 0.00
Capital Outlay 0.00 0.00 0.00
Total 111,787,268.00 111,635,505.75 151,762.25
_ ________ _ ___________ ____________
Continuing Appropriation 9,212,720.12 4,670,094.00 4,542,626.12
Special Trust Fund
CY 2015 3,147,000.00 3,147,000.00 0.00
CY 2016 6,050,000.00 6,050,000.00 0.00
CY 2017 7,197,722.64 3,778,885.30 3,418,837.34
CY 2018 7,279,411.95 7,279,411.95 0.00
CY 2019 794,592.75 794,592.75 0.00
Sub-total 24,468,727.34 21,049,890.00 3,418,837.34
Total P145,468,715.46 P137,355,489.75 P8,113,225.71
34
PART II – AUDIT OBSERVATIONS AND
RECOMMENDATIONS
AUDIT OBSERVATIONS AND RECOMMENDATIONS
1. The correctness, reliability, existence and completeness of the Property, Plant and
Construction-in-Progress, could not be established in audit due to the non-
submission of the Report of the Physical Count of Property, Plant and Equipment
(RPCPPE), contrary to Section 124 of the Manual on the New Government
Accounting System (MNGAS) for Local Government Units (LGUs), Volume I.
Chapter 7, Section 124 of the MNGAS, for LGUS, Volume I, requires that physical count
of property, plant and equipment by type be made annually and reported on the Report
of 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.
Also, Section 53 of the 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.
The accounting records of the PPE accounts, excluding Construction-in- Progress, had
an aggregate carrying amount of P621,618,866.38 as of December 31, 2020, with detail
provided in Appendix 6 and summarized as follows:
Accumulated Carrying
PPE Account Cost Depreciation Amount
General Fund
Land P 25,242,971.16 P 0.00 P 25,242,971.16
Land Improvements 13,829,943.07 5,687,030.25 8,142,912.82
Infrastructure Assets 261,580,410.78 6,852,361.77 254,728,049.01
Buildings and Other Structures 238,445,634.99 76,871,374.82 161,574,260.17
Machinery and Equipment 151,108,373.90 63,588,432.51 87,519,941.39
Transportation Equipment 102,795,878.74 73,200,348.64 29,595,530.10
Furniture, Fixtures and Books 12,189,405.41 5,893,623.95 6,295,781.46
Other Property, Plant and 12,673,058.04 3,684,321.53 8,988,736.51
Equipment
Sub-total 817,865,676.09 235,777,493.47 582,088,182.62
Land Improvements 5,092,855.36 2,364,413.61 2,728,441.75
Infrastructure Assets 334,465.64 22,059.76 312,405.88
Buildings and Other Structures 45,268,291.59 17,922,330.36 27,345,961.23
Furniture, Fixtures and Books 2,227,682.15 1,731,722.18 495,959.97
Equipment
Sub-total 72,067,642.94 32,536,959.18 39,530,683.76
Total P 889,933,319.03 P 268,314,452.65 P 621,618,866.38
35
However, the correctness and reliability of the aforesaid accounts balances could not be
determined due to the inability of Management to submit to the Audit Team the RPCPPE
for Calendar Year (CY) 2020 within the period prescribed in the MNGAS. As of June 18,
2020, no copy of said report was furnished to show the results of the physical inventory
of the property and equipment of the Municipality, if any has been performed.
The conduct of physical count at least once a year and the preparation of the
corresponding inventory report is mandatory in order to facilitate the reconciliation and
updating of the records of the General Services Office and Accounting Office, more so
that the aforesaid PPE accounts partake 51.35 per cent of the Municipality’s total assets
of P1,210,669,468.96.
Because of the non-availability of the RPCPPE, the Audit Team could not evaluate
whether Management was able to reduce the previous year’s variance of
P543,799,955.19 between the inventory report and accounting records for property and
equipment acquired from CY 2019 backwards. In addition, the existence and
completeness of the PPE accounts acquired in CY 2020 and other necessary
information such as the location and working condition (whether serviceable, subject for
repair or unserviceable) of the property and equipment of the Municipality could not be
established, as these were supposed to be indicated in the accomplished RPCPPE.
We recommended that the Municipal Mayor direct the Inventory Committee to

conduct a comprehensive physical inventory of all property and equipment of the
Municipality at least once a year and prepare and submit the corresponding
RPCPPE to the Audit Team on or before January 31 of the immediate succeeding
year.
Management’s Comment:
In compliance with the audit recommendation, the General Services Officer submitted
the RPCPPE of the Municipality for CY 2020 on June 28, 2021. The inventory report
reflected PPE balances under the General Fund totaling P282,839,041.94. The
comparison of the recorded PPE per accounting records and the submitted inventory
report are summarized as follows.
Total Cost per
Accounting Total Cost per Carrying
PPE Account Precords RPCPPE Amount
General Fund
Land P 25,242,971.16 P 0.00 P 25,242,971.16
Land Improvements 13,829,943.07 0.00 13,829,943.07
Infrastructure Assets 261,580,410.78 0.00 261,580,410.78
Buildings and Other Structures 238,445,634.99 0.00 238,445,634.99
Transportation Equipment 102,795,878.74 141,568,320.80 (38,772,442.06)
Furniture, Fixtures and Books 12,189,405.41 0.00 12,189,405.41
Equipment
Sub-total 817,865,676.09 282,839,041.94 535,026,634.15
36
Total Cost per
Accounting Total Cost per Carrying
PPE Account Precords RPCPPE Amount
Land Improvements 5,092,855.36 0.00 5,092,855.36
Infrastructure Assets 334,465.64 0.00 334,465.64
Buildings and Other Structures 45,268,291.59 0.00 45,268,291.59
Machinery and Equipment 8,581,882.70 14,470,770.35 (5,888,887.65)
Furniture, Fixtures and Books 2,227,682.15 1,933,502.05 294,180.10
Equipment
Sub-total 72,067,642.94 18,186,970.98 53,880,671.96
Total P 889,933,319.03 P 301,026,012.92 P 588,907,306.11
Auditor's Rejoinder:
The Accounting Office and General Services Office were still unable to completely
reconcile their respective records for PPE and for CY 2020, the discrepancy had
increased to P588,907,306.11. Priority should have been given to the conduct of
complete physical inventory as the reliability of the Municipality’s financial reports is
dependent on the actual existence of the inventory as validated by the Inventory Team
per RPCPPE. .
2. The year-end balances of the Real Property Tax (RPT) and Special Education Tax
property tax revenue from the Annual Budget for the year, contrary to Section 20
of the Manual on the New Government Accounting System (MNGAS) for Local
Government Units (LGUs), Volume 1. Moreover, the Municipality did not reconcile
the RPT and SET Receivables with the List of Delinquent Taxes submitted by the
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 of a duly certified
list showing the name of taxpayers and the amount due and collectible for the year.
Based on the list, the Chief Accountant shall draw a Journal Entry Voucher (JEV) to
record the debit to Real Property Tax Receivable/Special Education Tax Receivable and
crediting to Deferred Real Property Tax Income/Deferred Special Education Tax Income.
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.
Audit disclosed that at the beginning of Calendar Year (CY) 2020, the Municipal
Accountant set-up the RPT and SET Receivables, using as basis the estimated real
37
property revenue from the Annual Budget for CY 2020 and not on the duly certified list
showing the name of taxpayers and the amount due and collectible for the year prepared
by the Municipal Treasurer’s Office as the latter was not able to submit a complete and
duly certified list of taxpayers and the amount due and collectible for the year, contrary
to Section 20 of the Manual on NGAS for LGUs, Volume I. The details of the set-up and
collection for CY 2020 are shown below:
Real Property Special Education Total

Tax Receivable Tax Receivable
Beginning Balance P 36,894,407.94 P 36,894,407.94 P 73,788,815.88
Add: Set-up CY 2020 77,574,847.98 77,574,847.98 155,149,695.96
Total Collectibles 114,469,255.92 114,469,255.92 228,938,511.84
Less: Collections 31,867,455.45 28,368,494.59 60,235,950.04
Less: Adjustments 32,650,599.52 36,149,560.38 68,800,159.90
Ending Balance P 49,951,200.95 P 49,951,200.95 P 99,902,401.90
We have compared the above year-end balances of the RPT and SET Receivables with
the Certified List of Delinquent Taxpayers and the taxes due them as of December 31,
2020 submitted by the Municipal Treasurer’s Office totaling P117,588,435.77, shown in
Appendix 7, and noted a total discrepancy of P17,686,033.87, to wit:
RPT Receivable SET Receivable Total

Per Accounting Record:
RPT/SET Receivables P 49,951,200.95 P 49,951,200.95 P 99,902,401.90
excluding penalties
Per Treasury Record:
RPT/SET Receivables 58,794,217.89 58,794,217.89 117,588,435.77
excluding penalties
Difference P (8,843,016.94) P (8,843,016.94) P (17,686,033.87)
It was, however noted that the Certified List of Delinquent Taxpayers as of December
31, 2020 was only completed and submitted on June 11, 2021. The Municipal Treasurer
explained that the preparation of the Certified List of Delinquent Taxpayers was delayed
due to the restrictions imposed by the declaration of Enhance Community Quarantine in
the Province of Cavite.
The unreconciled difference of P17,686,033.87 between the balances of the RPT and
SET Receivables in the books of accounts and the Treasury Office’s records casted
doubt on the reliability of these two accounts and the corresponding Deferred RPT and
SET accounts.
a. Municipal Treasurer to furnish the Municipal Accounting Office with the duly
certified list showing the names of all taxpayers and the amount due and
collectible for the year 2021 and every year thereafter to enable the Municipal
Accountant to correctly set up the RPT and SET Receivables for the current
and succeeding years; and
38
b. Municipal Accountant to reconcile the balances of the RPT and SET
Receivables and their reciprocal accounts as of December 31, 2020 with the
total delinquency tax reported by the Municipal Treasurer and make the
necessary adjustments in their records.
The Municipal Accountant and Municipal Treasurer assured the Audit Team that
reconciliation of their respective records will be undertaken. Likewise, the Municipal
Accountant promised to set up the RPT and SET Receivables based on the certified list
to be submitted by the Municipal Treasurer.

individuals who were tested positive for COVID-19 could not be ascertained as it
did not have its own policy or guidelines on the matter nor it consistently adopted
the provisions of the Department of Social Welfare and Development (DSWD)
No. 24 series of 2020, resulting to inconsistencies in the amount of financial
grants and approval of payments despite incomplete documentation and apparent
Department of Social Welfare and Development (DSWD) Memorandum Circular (MC)

No. 24 series of 2020 provides amendment to Memorandum Circular No. 11, series of
2019 otherwise known as “The Revised Guidelines on the Implementation of the
Assistance to Individuals in Crisis Situation”. The Circular was issued to guide the
officials and staff of the Department on the needed enhancement to the policy in
implementing the AICS Program in the “new normal” set-up based on protocols set by
the Inter-Agency Task Force for the Management of Emerging Infectious Diseases
(IATF-EID) brought about by the Coronavirus Disease 2019 (COVID-19).
Considering that the DSWD is the leading department in social protection and the chief
implementing agency of the government of the AICS program, other government
agencies, including local government units, are expected to adhere to the MC except
when the latter has other duly approved issuance on AICS.
Under the said MC, the assistance is classified into:
1. Transportation Assistance
2. Medical assistance
3. Food Assistance
4. Cash Assistance for other support services
5. Provision of Personal Protective Equipment (PPE)
The guidelines also provide for the documentary requirements and the type of rates of
assistance. The documentary requirements for each assistance shall be the same as
that stated in DSWD MC No. 11, series of 2019, with additional requirements depending
on the types of assistance . Specifically, the required documents to be submitted by a
client/beneficiary in claiming Medical Assistance are as follows:
39
Any valid identification card of the client/person to be interviewed; and
• Case Study Report that the client is in crises situation issued by the Department
Social Worker, Local Social Welfare and Development Officer or Case Summary
issued by the Medical Social Worker, for availment of services more than P5,000.00;
• Medical Certificate or Medical Abstract with date of issuance, complete name,

signature and license number of the attending physician (issued within 3 months);
and
• If payment for hospital bill – Hospital Bill/Statement of Account (Outstanding

Balance) with complete name and signature of the Billing Clerk; or
• If for medicines/assistive devices – Prescription with date of issuance, complete

name, signature and license number of the attending physician; or
• If for medical procedures – Laboratory requests with date of issuance, complete

name, signature and license number of the attending physician; and
• Barangay Certificate of Residency or Certificate of Indigency or Certificate of the

Client is in Need of Assistance may be required.
Further, it was stipulated in the same Circular that the Social Worker shall not be
prohibited from, among others, of:
a) Recommending a higher amount, subject to his/her assessment and justification of

the client’s circumstances as stated in the Social Case Study Report (SCSR).
Provided that the kind of assistance shall be validated by the Crisis Intervention Unit
(CIU) Head and approved by the proper authority as indicated in Item 3, Approving
Authority; and
b) Recommending an adjusted rate or frequency of availment of medical assistance for

COVID-19 related medical conditions, during the State of Public Health Emergency
or other medical conditions (i.e. clients diagnosed with chronic diseases with kidney
ailment undergoing dialysis, and those cancer patients undergoing chemotherapy)
during a State of Calamity in some areas declared by the National Government. For
these cases thus, hospitalization, medicines and laboratory procedures (for out
patient) may be provided once a month or as may be warranted with the rate of
assistance not exceeding the ceiling provided for each availment, based on the
assessment and justification by the social worker as validated and approved by the
CIU Head and proper authority, respectively. Provided that, every availment shall be
supported with complete documentary requirement of the client.
For the Calendar Year 2020, the Municipality had appropriated a total amount of
P37,256,454.50 for donations under the Department of Social Welfare and Development
Office (DSWDO). Of this total amount, P10,000,000.00 was allotted to Assistance to
Individual in Crisis Situation (AICS) Program in which a total of P5,438,000.00 was paid
as donations for financial-medical assistance.
40
Audit of disbursements for AICS disclosed that the Municipality opted to grant financial-
medical assistance to individuals who had been diagnosed as COVID-19 positive.
However, as presented in Appendix 8, the rates of assistance made varied per
beneficiary as the payments ranged from P5,000.00 to P20,000.00.
Moreover, it was noted that there were two beneficiaries who were declared eligible for
assistance as they were COVID-19 positive based from the Social Case Study Report
submitted by the MSWDO, and were granted P10,000.00 each. Further scrutiny of the
Test Results submitted showed the finding “Viral RNA Not Detected”, as presented
below:
Date Name Amount RT-PCR Test Result

2/9/2020 Roberto Borras P 10,000.00 Viral RNA not detected
10/9/2020 Marjorie Hope Tangub 10,000.00 Viral RNA not detected
Further, several supporting documents were not provided and/or not properly
accomplished, as follows:
a. Social Case Study Report (SCSR) of each claimant was not fully filled out. There
was no data of the family composition of the client even if he/she placed his/her
status as married, hence putting in doubt as to how the social worker was able to
evaluate, assess and discern the overall capacity of the family to address the
financial problem;
b. Original copy of the RT-PCR Official Test Result was not attached, instead a
photocopy was provided but not marked with Certified True Copy;
c. There was no letter-request from the client seeking medical/financial assistance;
d. Most of the claimants had no valid Identification Cards or any other record or
document that will prove their identities;
e. Some of the Barangay Clearances and/or Barangay Certificates of Indigency were

not signed by the Punong Barangay, and had no Barangay Official Dry Seal which
casted doubt on the validity and authenticity of the documents considering that it was
stated in the form itself that it is ”Not Valid without Barangay Official Dry Seal” ;
f. The Barangay Clearances and/or Barangay Certificates of Indigency were constantly

not signed by the persons requesting it;
g. Claims above P5,000.00 to P20,000.00 were not supported by justification of the

client’s circumstances
h. There were instances when the SCSR of the claimant had been interchanged with
another claimant, while some claims were found to have no attached SCSR;
i. Official Test Results of some of the client/beneficiaries were not attached; and
j. There was no Authorization Letter from the beneficiary authorizing the Barangay
Health Worker to receive the assistance from the Municipality. As such, there was no
41
proof that the claimant had received the assistance from the Barangay Health
Worker.
Due to the above noted deficiencies, the validity and regularity of the transactions could
not be ascertained.
Inquiry from the MSWDO on the basis of the rate of assistance to be granted to each
client/beneficiary disclosed that the amount was determined based on the hospital
expenditures and the financial capability of the client. Nevertheless, we noted that there
was no Statement of Account (SOA)/hospital bill or doctor’s prescription attached to the
claim.
The Municipality should have prepared and established specific guidelines on the grant
of financial assistance encompassing the criteria to be used in evaluating the eligibility
of beneficiaries, the urgency of the request, and the amount to be given for each case
using as benchmark the policies and procedures provided in Memorandum Circular
issued by the DSWD and taking into consideration the Municipality’s financial capacity.
The absence of a well-defined guidelines in granting financial assistance created an
opportunity for possible misuse of funds allocated for the program and inconsistencies in
the assessment of the amount to be granted to the client/beneficiary.

Reports or Case Summary of beneficiaries who were given more than
P5,000.00 or justification on why Case Study Reports were not prepared in
those cases, otherwise the amounts will be suspended in audit;
c. MSWDO to prepare specific guidelines, for review, approval and indorsement

of the Municipal Mayor to the Sangguniang Bayan, providing the eligibility
requirements and uniform financial assistance to be given for each type of
medical case, in conformity with the DSWD MC No. 11 series of 2019 as
amended by DSWD MC No 24, series of 2020,
e. Municipal Accountant to see to it that all the necessary supporting documents

are complete and properly accomplished before processing claims for
payment.
42
The MSWDO and Municipal Accountant assured the Audit Team that they will act on
the audit recommendations.
monthly billings with a total gross amount of P27,248,687.50 could not be
ascertained due to inadequate information and documents supporting the same,
inconsistent with Section 4(6) of Presidential Decree (PD) No. 1445 and
Section 4(6) of PD No. 1445 states that claims against government funds shall be
supported with complete documentation.
Further, COA Circular No. 2012-001 dated June 14, 2012 enumerate the documentary
requirements for garbage collection and disposal contracts, which include, among
others, the following:
• Complete description/specification (brand name, model, make/country of origin, hp,

piston displacement, and capacity) and number of units of dump trucks used;
• Complete description/specifications (age, condition, brand, etc) and number of units

of all other equipment rented/used;
• Appropriate approved documents containing the terms and conditions, whether

operated or bare rental for heavy equipment, whether per trip or package deal; and
other relevant condition;
• The detailed breakdown of the Approved Budget for the Contract (ABC) and the
contract amount showing sufficient detail as derivation including the number of
paleros/laborers’ crew, price of spare parts, machine shop cost and other
maintenance parts used in detailed breakdown of the contract amount;
• The measurement in kilometers of the total distance covered by one complete route
for all the required routes to be traveled;
• Estimated volume in cubic meters of garbage to be hauled from area of operation,

including the basis for such estimates;
• In cases where the type of contract differs from the usual per trip contract basis,
sufficient justification and comparative analysis between the type of contract adopted
against the basic per trip of contract;
• The designated dumpsite/location of dumpsite;
• Accomplishment Report;
• Request for Payment;
43
• Contractor’s Bill;
• Record of Service; and
• Such other documents peculiar to the contract and/or to the mode of procurement
and considered necessary in the auditorial review and technical evaluation thereof.
For Calendar Year (CY) 2020, the Municipality had awarded the contract for hauling,
transfer and disposal of solid waste materials in Municipal’s Transfer Station at Sahud
Ulan to SB HAIN Enterprises and General Services, Inc. as the Bidder with the Lowest
Calculated and Responsive bid of P27,998,600.00. The Contract of Service was on a
per trip/truckload basis at a fixed rate of P19,999.00 per truckload and was effective
onJanuary 7, 2020. Our audit disclosed that from January 6, 2020 to July 13, 2020, the
Municipality made a one-time payment to the contractor totalling P27,998,600.00 under
Check No. 403768 dated December 9, 2020. Details of payments were presented below:
No. of Trip/ Cost Per Amount

Period Covered Truckload Truckload Total Gross
January 6-31, 2020 280 19,999.00 P 5,599,720.00 P 5,599,720.00
February 1-29, 2020 267 19,999.00 5,339,733.00 5,339,733.00
March 1-31, 2020 170 19,999.00 3,399,830.00 3,399,830.00
April 1-30, 2020 195 19,999.00 3,899,805.00 3,899,805.00
May 1-30, 2020 170 19,999.00 3,399,830.00 3,399,830.00
June 1-30, 2020 213 19,999.00 4,259,787.00 4,259,787.00
July 1-13, 2020 105 19,999.00 2,099,895.00 2,099,895.00
Total 1,400 P 27,998,600.00 P 27,998,600.00
Review of Contract Agreement and Disbursement Vouchers (DVs) along with the
supporting documents showed the following deficiencies:
a. The duration of the contract was not stipulated in the approved Contract of
Agreement;
b. The designated dumpsite/location of dumpsite was not clearly specified in the

contract;
c. There was no indicated/supporting List of Transport Facilities in the contract with

complete description /specifications (brand name, model, make/country of origin, hp,
piston displacement, and capacity) and number of units of dump trucks to be used in
the hauling, transfer and disposal of garbage in the Municipality;
d. The number of units of all other equipment whether rented or used complete with
description/specifications such as age, condition, brand and etc. was also not
indicated in the contract nor support thereat;
e. The appropriate and approved documents containing the terms and conditions,
whether operated or bare rental for heavy equipment; whether per trip or package
deal; and other relevant condition was also not prepared;
44
f. No detailed breakdown of the Approved Budget for the Contract (ABC) and the
contract amount showing in sufficient detail its derivation, including the number of
paleros/laborers’ crew, prices/cost of spare parts, machine shop cost and other
maintenance parts used in the detailed breakdown of the contract, hence no basis
on how the amount was arrived;
g. The measurement in kilometers of the total distance covered by one complete route
from the Transfer station at Sahud-Ulan to the exact location of the sanitary landfill in
Cabuyao, Laguna was also not provided in the contract;
h. The estimate of volume in cubic meters of garbage to be hauled from area of

operation including the basis for such estimates was also not included in the
contract. Based from the Schedule of Requirements along with the Technical
Specification included in the Technical Requirements submitted as Bid documents, it
was stated therein that the capacity of each truckload was 20 cubic meter. The
same volume of cubic meter was also indicated in the Purchase Order. However, the
Record of Service of each trip/truckload showed that the waste volume per truckload
was 22 cu. m. which confused the Audit Team of the real estimate of cu.m a
truckload contained for P19,999.00 cost per truckload;
i. The Contract Agreement was made by and between the Municipality of Tanza and
SB Hain Enterprises and General Services Inc., on January 7, 2020, however, the
hauling, transfer and disposal started on January 6, 2020 as shown in the Statement
of Account, Acknowledgment Receipt and Record of Service which was an indication
that the services was already starting even without an approved contract;
j. There was no scheduled time and day of hauling for one week specified in the
contract. Minimum number of trip/truckload for one day was also not indicated;
k. Record of Service were provided for every month of hauling and disposal. However,
there was no indicated Time In and Time Out of the driver/paleros from the Transfer
Station in Sahud Ulan which should be based from the logbook maintained by the
authorized personnel from the Municipality assigned in the Transfer Station. In
addition, the driver’s signature on most of the Record of Service was different from
the signature appearing in the Acknowledgment Receipt;
l. The Statement of Account was not prepared and signed by the contractor, instead it
was prepared by the Municipality which should supposedly came from the Office of
the Contractor/Service Provider;
m. The attached Service Invoice for January 6-31, 2020 was a duplicate copy of service
invoice for January 31, 2021, hence information written therein did not correspond
with the data indicated in the Statement of Account for January 2020;
n. The Acknowledgment Receipt No. 18775 dated April 26, 2020 with Plate
No. ABX7711 and J. Lego as the driver was not supported with Record of Service;
45
Moreover, the basic and additional requirements that should support before and after the
bidding, and some of the eligibility documents of the Service Provider/Contractor was not
attached to the claim, as follows:
a) Minutes of Pre Procurement;
b) Minutes of Pre bid Conference;
c) Notice of Result of Bidding;
d) Updated Mayor’s permit for CY 2020.
e) Renewed copy of PhilGEPS registration number as the Certificate of PhilGEPS

registration was valid until March 1, 2020 only;
f) Updated copy of Financial Statements and Income/Business Tax Return as the

submitted financial Statements was for CY 2018-2017 and the Income Tax Return
was for CY 2018;
g) Photo copies of Permits/Clearances from all the concerned government agencies

such as NWRB, HLURB, LLDA, MGB, LGU, DOH, DTI, DOTr, DPWH, NSWMC,
DAR, NIA, PCA, DA, DOLE and PMRB to ensure that the contractor was allowed to
operate the sanitary landfill; and
h) Sworn Accountability of the Contractor/Service Provider as part of the bidding

documents submitted by the contractor/service provider was not signed by the
President of SB HAIN ENTERPRISES & GENERAL SERVICES INC. and was not
notarized.
The above-noted deficiencies raised doubts on the validity and legality of the Contract of
Service and the accuracy and reasonableness of the monthly billings and payment of
hauling and disposal of the Municipality’s solid waste material.
a) Bids and Awards Committee (BAC) Secretariat to revisit the contract for
amendments or preparation of a supplemental contract, whichever is
applicable and permissible, to include the vital information enumerated in COA
Circular No. 2012-001;
b) Municipal Accountant and Bids and Awards Committee (BAC) Secretariat to

submit to the Audit Team the copies of the Minutes of Meetings and other
related bidding conferences conducted during the procurement process such
as pre-procurement and pre-bid conference, Notice of Bidding Results to non-
winning bidder, and a statement that all the procurement undertaken by the
Municipality are properly documented, duly signed and notarized, to prevent
the suspension of payments in audit;
c) Municipal Accountant and Bids and Awards Committee (BAC) Secretariat to

46
d) Municipal Environment and Natural Resources Officer (MENRO) to institute
services were rendered such as requiring the assigned personnel to include in
the Record of Attendance/Service of SB HAIN ENTERPRISES & GENERAL
Municipality’s representative and Certified Correct by the MENRO and
ensuring that the driver had also signed the Acknowledgement Receipt; and
e) MENRO to require the contractor, to prepare the Statement of Account for each
representative.
Henceforth, it is recommended that the Municipal Accountant and other

concerned officials ensure that all supporting documents and required
information are complete to facilitate the auditorial review of contract, technical
evaluation of garbage collection and disposal services and post-audit of
disbursements, otherwise the transactions will be suspended in audit.
The Management assured compliance with the audit recommendations.
5. The Municipality utilized a total of P387,880.00 from the Local Disaster Risk
Reduction and Management Fund (LDRRMF) for the implementation of programs
and projects that were not directly related to the four thematic areas of disaster
risk reduction management set forth under the National Disaster Risk Reduction
and Management Council-Department of Budget and Management-Department of
the Interior and Local Government (NDRRMC-DBM-DILG) Joint Memorandum
Circular (JMC) No. 2013-1, thereby defeating the purpose for which the fund was
created. Moreover, the continuing appropriations and unexpended balances of the
LDRRMF from years 2015 to 2019 were not presented under a separate caption in
the Municipality’s 2020 LDRRMF Investment Plan (LDRRMFIP), contrary to the
Item 5.0 of the NDRRMC-DBM-DILG JMC No. 2013-1 dated March 25, 2013 serves as
a guide to Local Government Units (LGUs) in the allocation and use of the LDRRMF and
to enhance transparency and accountability in the use of the LDRRMF. It enumerates
four (4) thematic areas of disaster risk reduction and management activities that the 5
per cent LDRRMF may be utilized, to wit:
5.1 Disaster Prevention and Mitigation
Disaster Prevention – refers to outright avoidance of adverse impacts of hazards and

related disasters.
Disaster Mitigation – refers to measures that would lessen or limit adverse impacts of
hazards and related disasters.
47
5.2 Disaster Preparedness – the knowledge and capacities developed by governments,
professional response and recovery organizations, communities and individuals to
effectively anticipate, respond to and recover from the impacts of likely, imminent or
current hazard events or conditions.
5.3 Disaster Response – the provision of emergency services and public assistance
during or immediately after a disaster in order to save lives, reduce negative health
impacts, ensure public safety and meet the basic subsistence needs of the people
affected. Disaster response is predominantly focused on immediate and short-term
needs and is sometimes called “disaster relief.”
5.4 Disaster Rehabilitation and Recovery
Rehabilitation – are measures that ensure the ability of affected communities and/or
areas to restore their normal level of functioning by rebuilding/rehabilitating damaged
infrastructures.
Post Disaster Recovery – the restoration and improvement where appropriate, of

facilities, livelihood and living conditions of disaster-affected communities, including
efforts to reduce disaster risk factors, in accordance with the principle of “build back
better.”
Moreover, Sections 4.3 and 4.4 of NDRRMC-DILG-DBM-CSC Joint Memorandum

Circular No. 2014-1 dated April 4, 2014, provides that:
4.3 The budgetary requirements for personal services, maintenance and other operating
expenditures, and capital outlay of the LDRRMO shall be sourced from the General
Fund of the LGU, subject to Section 76 of RA7160;
4.4 Other maintenance and other operating expenditures, and other capital outlay
requirements of the LDRRMO or BDRRMC in the implementation of DRRM
programs shall be. charged to the Local DRRM Fund (LDRRMF) subject to the
provisions of the Joint NDRRMC, DBM, and DILG Memorandum Circular No. 2013-1
and COA Circular No. 2012-002.
On the other hand, Commission on Audit (COA) Circular No. 2012-002 dated
September 12, 2012 provides the accounting and reporting guidelines for the LDRRMF
of LGUs, National Disaster Risk Reduction and Management Fund (NDRRMF) given to
LGUs and receipts from other sources. It provides, among others, the following
provisions:
Section 4.4 – The unexpended LDRRMF shall accrue to a special trust fund solely
for the purpose of supporting disaster risk reduction and management activities of
the Local Disaster Risk Reduction Management Council (LDRRMC) within the next
five (5) years. The LDRRMC shall decide on the use of the unexpended balance of
the LDRRMF which shall be incorporated in the Local Disaster Risk Reduction and
Management Fund Investment Plan (LDRRMFIP).
Section 5.1.2 - A LDRRMFIP for the DRRM program shall be prepared annually. It
shall present the 30 percent allocation for Quick Response Fund (QRF) in lump-sum
and the allocation for disaster mitigation, prevention and preparedness with details
48
as to projects and activities to be funded. The LDRRMFIP shall also include under a
separate caption, the list of projects and activities charged to the unexpended
LDRRMF of previous years.
Our audit revealed that expenditures for the maintenance of motor vehicles with the total
amount of P387,880.00 which included purchase of spare parts, labor cost for repair and
maintenance of motor vehicles and ambulances used by the Municipal Disaster Risk
Reduction Management Office (MDRRMO) in the performance of duties assigned to
them funded out of the current year LDRRMF were not directly related to the
implementation of disaster risk reduction management programs and activities, but
considered as operating expenses of the MDRRMO chargeable against the General
Fund, following the above-cited JMC. The details of which are presented in Appendix 9.
The utilization of LDRRMF for projects and activities not directly related to the
implementation of disaster risk management activities defeated the purposes for which
the fund was established.
Meanwhile, for CY 2020, the Municipality appropriated the amount of P32,500,000.00

which was five per cent (5%) of the total annual budget of P650,000,000.00.
P9,750,000.00 or 30 per cent of the Fund was programmed for Quick Response Fund
(QRF) while P22,750,000.00 or 70 per cent of the total Fund was programmed to
Preparedness and Mitigation Fund as required by law.
In addition, as authorized under Republic Act No. 11469 or the Bayanihan to Heal as
One Act, the Municipal Government of Tanza received the total amount of
P39,287,268.00 which was equivalent to one-month Internal Revenue Allotment (IRA)
released as BGCM Fund by the DBM to immediately response to crisis brought about by
COVID-19 pandemic. The amount received was appropriated as Supplemental Budget
No. 2 covered under Appropriation Ordinance No. 129-S-2020 dated April 13, 2020 and
included in the Supplemental Investment Program of the Municipality which provided
COVID-19 related programs, projects and activities (PPAs).
While on May 11, 2020 the Sanggunian Bayan approved Appropriation Ordinance
No. 130-S-120 appropriating the amount of P40,000,000.00 as Supplemental Budget
No. 3 of the Municipality for Fiscal Year 2020 appropriated for Special Purpose
Appropriation/LDRRMF. Current year appropriations of P32,500,000.00 were also
reprogrammed to Quick Response Fund in response to COVID-19.
In total, the Municipality had the following available appropriation, utilization and
balances for LDRRMF as follows:

Current Year Appropriation
Quick Response Fund P111,787,268.00 P111,635,505.75 P151,762.25
Mitigation Fund
MOOE 0.00 0.00 0.00
Capital Outlay 0.00 0.00 0.00
Sub-total 111,787,268.00 111,635,505.75 151,762.25
Continuing Appropriation 9,212,720.12 4,670,094.00 4,542,626.12
49
Special Trust Fund

CY 2015 3,147,000.00 3,147,000.00 0.00
CY 2016 6,050,000.00 6,050,000.00 0.00
CY 2017 7,197,722.64 3,778,885.30 3,418,837.34
CY 2018 7,279,411.95 7,279,411.95 0.00
CY 2019 794,592.75 794,592.75 0.00
Sub-total 24,468,727.34 21,049,890.00 3,418,837.34
Total P145,468,715.46 P137,355,489.75 P8,113,225.71
The above table showed that the LDRRMF of P145,468,715.46 is composed of current
year’s appropriation of P111,787,268.00 (including BGCM Fund totaling
P39,287,268.00), Continuing Appropriation for Capital Outlay of P9,212,720.12 and
previous years unexpended balance which were transferred to Special Trust Fund
totaling P24,468,727.34.
Verification of the disbursements charged against STF disclosed that due to the
outbreak of the Novel Coronavirus (COVID-19) pandemic, the utilization of the
unexpended balance of Calendar Years 2015 to 2019 totaling P21,049,890.00 were
used for the containment of COVID-19 through isolation and provision of relief goods
(rice commodities and assorted goods). While, the disbursements charged against the
continuing appropriations of LDRRMF totaling P4,670,094.00 pertained to the
procurement of two units of passenger van, one unit of pickup truck and other equipment
for information dissemination and disaster response.
Review of the submitted LDRRMFIP for CY 2020 revealed that the MDRRMO did not
prepare the LDRRMFIP in accordance with the format specified in the COA Circular No
2012-002. The format used by the MDRRMO did not present in a separate caption, the
list of projects and activities to be charged to unexpended LDRRMF of previous years.
For a proper understanding of the information presented, it is important that each
component of the LDRRMFIP should be clearly identified.
We recommended that the Municipal Mayor direct:
a. The Municipal Budget Officer to provide written explanation and/or justification

on why the subject expenditures amounting to P387,880.00 were charged
against the LDRRMF despite being not related to disaster risk reduction and
management activities to prevent suspension or/and disallowance of the
transactions in audit;
b. The Municipal Budget Officer to ensure that only expenditures directly related
to disaster risk management are charged against the LDRRMF; and
c. The Municipal Disaster Risk Reduction Management Council to identify and

incorporate, under a separate caption, in the LDRRMFIP the projects and
activities to be charged out of the unexpended previous years’ LDRRMF
pursuant to COA Circular No. 2012-002.
50
The Municipal Accountant and Municipal Budget Officer assured us that they will act on
the audit recommendations.
6. A total of thirty-four (34) procurement activities totaling P10,497,925.00 were

awarded by the Municipality’s Bids and Awards Committee (BAC) to the Tanza
Employees Multi-Purpose Cooperative (Tanza Employees MPC) where Head of the
Procuring Entity, four BAC members and BAC Secretariat Head were also
members of the said cooperative, contrary to Item 5.2 to 5.5 of Government
Procurement Policy Board Circular No. 08-2017 dated July 31, 2017, hence putting
in doubt the objectivity of awards made by the BAC.
Government Procurement Policy Board Circular No. 08-2017 dated July 31, 2017
pertained to the Government Employees’ Cooperatives Participation in Government
Procurement. Item 5.0 enumerated the Limitation on Participation in Government
Procurement, as follows:
5.1 Under Section 47 of RA 9184 and its IRR, bidders are automatically disqualified from
participating in the procurement activities of a Procuring Entity when such bidder is
related by consanguinity or affinity within the third civil degree to the Head of the
Procuring Entity (HOPE), members of the BAC, the Technical Working Group
(TWG), and the BAC Secretariat, the head of the Project Management Office (PMO),
or the end-user unit, and the project consultants, if any. If the bidder is a cooperative,
the provision applies to all its officers, directors, and controlling shareholders or
members.
5.2 Section 47.2 of the 2016 Revised IRR of RA 9184 and the relevant provision of the
Philippine Bidding Documents (PBDs) mandate that bidders found to have conflicting
interests with each other shall also be disqualified to participate in the procurement.
A general conflict of interests arises when a bidder has a relationship, directly or
through third parties, that puts them in a position to have access to information about
or influence on the bid of another bidder or influence the decisions of the Procuring
Entity regarding this bidding process.
5.3 Under Sec. 3(i) of RA 6713 or the ”Code of Conduct and Ethical Standards for Public
Officials and Employees”, a conflict of interest occurs when the official or employee
is a member of the Board of Directors and the interest of such corporation or
business, or the official or employees’ rights or duties therein, are opposed to or
affected by the faithful performance of official duty. In the event that a conflict of
interest arises, the official or employee involved shall resign from his position and/or
divest himself of his shareholdings or interest within the prescribed period, reckoned
from the date when the conflict of interest had arisen. In any case, it shall be
incumbent for any public official or employee to avoid conflict of interest at all times.
5.4 Government employees’ cooperatives participating in the procurement within their

own agencies poses undue advantage in terms of access to information, which are
generally not available to other bidders, and it sows suspicion of partiality or
familiarity among market operators participating in the procurement process. The
51
determination of the existence of a conflict of interest is essentially and primarily
lodged with the BAC of the Procuring Entity.
5.5 Accordingly, government employees’ cooperatives participation in government

procurement, especially within their own respective agencies, is restricted by reason
of presence of conflict of interest, which shall be determined by the BAC of the
Procuring Entity taking into consideration the surrounding circumstances and
applying the relevant provisions of the 2016 Revised IRR of RA 9184, the PBDs, RA
6713 and other applicable rules.
Post-audit of disbursement vouchers for CY 2020 revealed that thirty-four (34)

procurement activities totaling P10,497,925.00, as shown in Appendix 10, were
awarded by the Bids and Awards Committee to Tanza Employees MPC, a multi-purpose
cooperative of the employees of the Municipality. Further verification and review of
documents revealed that Head of the Procuring Entity, BAC Secretariat and four BAC
members, were also members of the said Cooperative. As members of the BAC, they
were the ones who signed the Abstract of Quotations and BAC Resolutions
Recommending Approval of the Head of the Procuring Entity (HOPE).
The HOPE, BAC members and BAC Secretariat who were also members of the said
Cooperative poses undue advantage in terms of access to information, which are
generally not available to other bidders, and it sows suspicion of partially or familiarity
among market operators participating in the procurement process, and is restricted by
reason of presence of conflict of interest, or influence on the bid of another bidder or
influence the decisions of the Procuring Entity regarding the procuring process, hence
putting in doubt the objectivity of awards made by the BAC in favor to Tanza Employees
MPC.
We recommended that the Municipal Mayor instruct the Bids and Awards
Committee to explain to the Audit Team, for further evaluation, why various
procurement of the Municipality made in favor of Tanza Employees MPC should
not be suspended or disallowed in audit due to violation of the conflict of interest
provisions of GPPB Circular No. 08-2017.
The Management promised to comply with the audit recommendations.
7. The price of rice commodity procured in response to the COVID-19 health

emergency crisis was significantly higher than the suggested retail price released
by different authorized government agencies, contrary to Republic Act 7581, as
amended, and Department of Agriculture, Department of Trade and Industry, and
Department of Health Joint Memorandum Circular No. 2020-01, thereby showing
possible overpricing of goods totaling P525,000.00.
Republic Act No. 7581 as amended by RA 10623, otherwise known as The Price Act,
provides that it is the declared policy of the State to provide effective and sufficient
protection to consumers against hoarding, profiteering and cartels with respect to the
supply, distribution, marketing and pricing of said goods, especially during periods of
calamity, emergency, widespread illegal price manipulation and other similar situations.
52
Section 6 of the law also provides that unless otherwise declared by the President,
prices of basic necessities in an area shall automatically be frozen at their prevailing
prices or placed under automatic price control whenever:
1) That area is proclaimed or declared a disaster area or under a state of calamity;

2) That area is declared under an emergency;
3) The privilege of the writ of habeas corpus is suspended in that area;
4) That area is placed under martial law;
5) That area is declared to be in a state of rebellion; or
6) A state of war is declared in that area.
It further provides that unless sooner lifted by the President, price control of basic
necessities shall remain effective for the duration of the condition that brought it about,
but not for more than sixty (60) days: Provided, that, in the case of basic necessities that
are wholly imported and deregulated under existing laws such as, but not limited to,
household LPG and kerosene, price control thereon shall remain effective for a period of
not more than fifteen (15) days, taking into consideration the current inventory or supply
levels thereof. The terms “disaster” and “calamity” shall include those brought about by
natural or man-made causes, whether local or foreign.
In line with this, and in response to Proclamation No. 929 dated March 16, 2020 issued
by President Rodrigo Duterte declaring a State of Calamity throughout the Philippines
due to Corona Virus Disease 2019 for a period of six months, Memorandum Circular
No. 77 s. 2020 dated March 17, 2020 was issued by the Executive Secretary by
authority of the President which directed the Department of Health (DOH), Department
of Agriculture (DA), and Department of Trade and Industry (DTI) to undertake continuous
monitoring and review of the prices of basic commodities within their respective
jurisdiction, and enact such price control measures pursuant to Section 6 of Republic Act
7581, as amended.
On March 18, 2020, the DA, DTI, and DOH issued the Joint Memorandum Circular
No. 2020-01 entitled “Price Freeze Under A State Of Calamity Throughout The
Philippines Due To Corona Virus Disease 2019 (COVID19)”. The JMC aims to further
enhance measures that shall continue a price freeze on all basic necessities under the
jurisdiction of the herein implementing agencies. The list of products covered by this
JMC and their suggested retail prices were identified under the following issuances:
a) DA Administrative Circular No. 1 s. 2020;

b) DOH Department Memorandum Circular no. 2020-0058, 2020-0058-A, 2020-0058-B,
and DOH Circular No. 2020-0142; and
c) DTI published Suggested Retail Price Bulletin dated 30 September 2019.
Section 5 of the JMC further stated that upon the declaration of a State of Public Health
Emergency on 08 March 2020, prices of basic necessities were automatically frozen.
Following the declaration of a State of Calamity on 16 March 2020, prices thereof shall
not increase in the retail market for any reason or for any purpose, for the next sixty
(60) days upon its declaration or until 15 May 2020, unless sooner lifted by the
President.
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DA Administrative Circular No. 1 s. 2020 only pertains to SRP for basic agricultural and
fishery commodities in Metro Manila. Nevertheless, on April 2, 2020, DA Region IV-A
Director Arnel V. De Mesa sent a letter to all governors in CALABARZON to inform them
of the average prices of basic and prime agricultural commodities in the region as the
basis for the implementation of Price Freeze under JMC No. 2020-01 of DA, DTI, and
DOH. The DA CALABARZON also noted that Local Price Coordinating Councils
(LPCCs) that are currently implementing their SRP in their respective areas may no
longer use the SRPs provided by the department. Interview with the Municipal
Agriculturist, also a member of LPCC, revealed that they did not implement different
SRPs for agri-fishery products in the Municipality of Tanza, hence the price list issued by
the DA CALABARZON, which was also published in their website, was used as the
basis of the price freeze implementation.
Review of the procurement made by the Municipality of well-milled rice (per interview
conducted as the specific variety of rice procured was not indicated in the Purchase
Request, Purchase Order, Delivery Receipt and/or Sales Invoice) revealed that the
price of rice commodity purchased per Purchase Order dated March 2020 in relation to
the COVID-19 health emergency crisis was significantly higher than the suggested retail
price released by the DA. Comparison of the price showed possible overpricing of well-
milled rice totaling P525,000.00, details of which are shown below.
Supplier/ Quantity
Check No. Item (in kg) Unit Cost SRP* Difference Total
BMT Marketing/ Rice 50,000 P 52.80 P 42.30 P 10.50 P 525,000.00
Check No. 402370 1,000 sack
dated 03/23/20 (50 kg)
*Average price of local commercial rice, well milled, in Bacoor City Public Market from
February 12, 2020 to March 11, 2020.
We recommended that the Municipal Mayor direct the Bids and Awards Committee
to explain/justify the material discrepancy between the price of the rice
commodity procured by the Municipality in response to the COVID-19 and the
suggested retail price issued by the authorized government agency during the
price freeze implementation, to prevent suspension and/or disallowance in audit.
Management’s Comment
Management stated that they will comply with the audit recommendations.
8. The regularity and propriety of the disbursements of Emergency Subsidy

Program - Social Amelioration Program (ESP–SAP) funds totaling P198,003,000.00
could not be fully established due to the inability of the Municipality to secure and
keep complete information and proof of identities and economic status of 30,462
beneficiaries and submit to the Audit Team the photocopies of identification cards
and relevant certificates to support the payments of the same, contrary to the
pertinent provisions of the Department of Social Welfare and Development
(DSWD) Memorandum Circular (MC) No. 2020-04. Meanwhile, of the 145 sample
beneficiaries, 39 or 26.90 per cent were validated to belong to the low-income
54
households or subsistence economy as enumerated under the said Memorandum
Circular. While the status and receipt of benefits of 39 or 26.90 per cent of the 106
or 73.10 sampled beneficiaries could not be confirmed or validated by the Audit
Team either due to unreliable or inactive contact numbers of the beneficiaries or
their refusal to cooperate.
On March 12, 2020, the Inter-Agency Task Force for the Management of Emerging
Infectious Diseases (IATF-EID) per Resolution No. 11, Series of 2020, raised the
COVID-19 threat to the highest alert level due to the evidence of sustained community
transmission of the disease. In line with this, community quarantine was imposed on the
entirety of Luzon on March 17, 2020 with the issuance of Presidential Proclamation
No. 929, s. 2020, declaring a State of Calamity throughout the Philippines. The
imposition of community quarantine and stringent social distancing measures caused
restriction in the mobility among people, suspension of operations or even closure of
business establishments, implementation of alternative work arrangements in
government and private offices, as well as stoppage of mass public transportation.
These developments caused severe disruption in the economic activities all over the
country and affected the means of livelihood and subsistence of low-income households,
most especially senior citizens, pregnant and lactating women, solo parents, distressed
overseas Filipinos, persons with disability, indigenous peoples, underprivileged and
homeless families, and informal economy workers.
In relation thereto, the Department of Social Welfare and Development was tasked to
ensure provision of safety nets and implementation of social amelioration programs and
services that shall serve as subsidy for the provision of basic necessities and tool for the
recovery and rehabilitation of the most affected families and individuals.
Thus, the DSWD issued MC No. 2020–04 dated March 30, 2020, in order to provide
special guidelines on the provision of social amelioration measures by the agency to the
most affected residents of the areas under community quarantine and the continuation of
the implementation of the social pension for indigent senior citizens and supplementary
feeding programs.
Item V of the MC stated that the subsidy shall be computed based on the prevailing
regional minimum wage rates, taking into account the subsidy amount given under the
DSWD’s Conditional Cash Transfer (CCT) program and rice subsidy program, which is
estimated at an average of P2,150.00 per month per family. In this regard, the national
government will augment the CCT and rice subsidy with additional amounts to reach the
mandated P5,000.00 to P8,000.00. The proposed subsidy amount for families in Region
IV-A, based on the proportion of the daily minimum wage of P400.00 per day, is
P6,500.00 per month.
Item VI of the MC also enumerated the target beneficiaries of the program, as follows:
a. 4Ps beneficiaries
b. Informal economy workers
• Directly hired or occasional worker/s

• Sub-contracted worker/s
55
• Homeworkers
• House helpers
• Drivers of pedicab, tricycle, PUJs, PUVs, and Transport, PUBs, taxi, and
Transport Network Companies (TNC) registered vehicles
• Transport Network Vehicle Services (TNVS) drivers
• Micro-entrepreneurs and producers, operators of sari-sari stores, and the like
• Family enterprise owners
• Sub-minimum wage earners
• Farmers
• Employees affected by “no work, no pay” policy
• Stranded Workers
c. Other households with members belonging to any of the following vulnerable sectors:
• Senior Citizens
• Persons with disability
• Pregnant and lactating women
• Solo parents
• Overseas Filipinos in distress
• Indigent Indigenous People
• Underprivileged and homeless individuals
• Other members of the vulnerable sectors
Item VII of the MC specified the documentary requirements of the program which
includes, among others, that for all beneficiaries, a valid identification card shall be
required. The beneficiaries may be required to submit a certificate from the Barangay
that they are in need of assistance, in lieu of any of the certifications specified in the
Memorandum Circular. It also added that, the valid identification cards, which may be
photocopy should have specimen signature of the beneficiaries.
Item VIII of the MC provides guidelines for the identification, eligibility, and family
profiling of beneficiaries. Item A states that the barangay shall identify and prepare the
list of qualified beneficiaries. The listed beneficiaries will be profiled through the use of a
Social Amelioration Card (SAC). The SAC shall be the mechanism for the eligible
families to access any social amelioration programs from any government agency,
including the DSWD. The SAC contains, among others, the name, address, telephone
number, work and monthly income of the beneficiary and his/her family.
Item XI also enumerated the role of the LGUs which includes, among others, facilitation
of the distribution, accomplishment and encoding of SAC forms and the submission of
the liquidation report within fifteen (15) working days from the completion of the
distribution.
On the other hand, Section 4(6) of P.D.1445 requires that all claims against government
funds shall be supported with complete document.
The Municipality received the first tranche of Emergency Subsidy Program - Social
Amelioration Program (ESP–SAP) on April 14, 2020 amounting to P198,003,000.00. It
was subsequently disbursed on April 14, 2020 and April 15, 2020 as cash advances of
the Disbursing Officer under the following check payments:
56
Payee Date Check No. Amount
Ms. Arlene D. Maloon 4/14/2020 346732 P150,000,000.00
Ms. Arlene D. Maloon 4/15/2020 346733 48,003,000.00
Total P198,003,000.00
From the submitted liquidation report, the Audit Team identified 614 sampled
beneficiaries out of 30,462 and subsequently requested from the Municipal Social
Welfare and Development Office (MSWDO) for the submission of the copies of their
SACs, for validation purposes. The 614 samples were selected based on random
sampling technique, taking into consideration the total number of recipients per
barangay.
Review of the liquidation reports and other pertinent records showed the following:
(a) The MSWD did not maintain complete information on the ESP-SAP
beneficiaries
Verification of the Social Amelioration Cards revealed that they were not completely
filled-out. Relevant information such as the contact numbers, occupation, place of
work, monthly income and sector to which they belong to were not provided in
various claims. While the pictures of the beneficiaries during the actual payout were
said to be secured by the MSWDO, the Municipality did not keep complete
photocopies of identification cards and certifications from concerned barangays in
lieu of any of the certifications specified in the Memorandum Circular during the
payout.
Of the 614 sampled beneficiaries only 13 were found to have both the copies of
identification cards and certifications to support their claims, the deficiencies are
shown in Appendix 11 and summarized as follows:
Number of
Particular Beneficiaries
SAC Form and supporting documents not 71
submitted
Attached Documentary Requirement:
a. Identification Cards (ID) Only 423
b. Certificate Only 18
c. No ID nor Certificate 89
d. Both ID and Certificate 13
Sub-total 543
Total 614
All these have hindered the Audit Team from conducting complete validation of the
qualifications of the beneficiaries.
57
(b) The social amelioration cards accomplished by the beneficiaries duly signed
by the beneficiary, Punong Barangay and Local Social Welfare and
Development Officer (LSWDO) did not contain any SAC Number (bar code)
During the distribution of the emergency subsidy for the first tranche, the SAC forms
with its assigned SAC Number served as a unique identifier and means of
authentication to prove that a SAP-eligible family beneficiaries have been profiled
and/or paid by the LGUs. However, verification of the 543 submitted social
amelioration cards revealed that 37 out of the total did not contain any SAC Number
(bar code).
(c) The status and receipt of benefits of 106 or 73.10 percent of the 145 sampled
beneficiaries for confirmation could not be confirmed or validated either due to
unreliable or inactive contact numbers of the beneficiaries or their refusal to
cooperate
Confirmations on the 145 sampled beneficiaries conducted thru phone calls revealed
the following:
• The Team failed to reach the cellphone numbers of the 68 or 46.90 per cent of
the sampled beneficiaries, as their numbers were either unattended or out of
coverage areas.
• Fourteen beneficiaries provided incorrect and non-working numbers, one of

which has a 12 digits cellphone number.
• Seventeen beneficiaries did not provide contact information.
• Six beneficiaries did not cooperate.
• One beneficiary provided a number that did not belong and unrelated to them.
• For the other 39 beneficiaries that we were able to interview, we were able to
validate that all of them belonged to the targeted beneficiaries of the program.
Included among them were pregnant and lactating women, solo parent, senior
citizens, homeless individuals, farmer and driver to name a few. For the
displaced workers, they confirmed that they did not receive monetary subsidy
from other government agencies aside from the DSWD.
(d) Name of one beneficiary who has confirmed to receive the P6,500.00 ESP–SAP
did not tie up with the name in the Master List provided by the MSWDO
Further verification in the Master List provided by the MSWDO revealed that SAC
Number 15825 has dissimilar names in the social amelioration card and the Master
List provided by the MSWDO.
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(e) Supporting documents of the remaining 29,919 beneficiaries amounting to
P194,473,500.00 were not yet submitted to the Audit Team.
Supporting documents such as social amelioration cards, identification cards, and

certificates of the remaining 29,919 beneficiaries comprising attachments to the
liquidation reports of the entire pay-out in custody of the MSWDO were not yet
submitted to the Audit Team. Of these 29,919 , 71 belongs to the sampled
beneficiaries from Barangays Amaya I, Amaya VI, Bagtas, Biga, Biwas, Bucal,
Daang Amaya I, Halayhay, Julugan VI, Julugan VII, Punta I, Punta II, Sahud-Ulan,
Santol and Tres Cruses as shown in Appendix 11.
a. Municipal Accountant in coordination with the MSWDO to submit to the Audit

Team the social amelioration cards, photocopies of identification cards with
specimen signatures and relevant certifications required under Item VII of
DSWD MC No. 2020-04 or valid justifications, for evaluation of the Audit Team,
on why the documents could not be produced, otherwise the transactions will
be suspended in audit;
b. MSWDO to coordinate with concerned Barangay officials to facilitate the

submission to the Audit Team of the updated contact numbers of
beneficiaries, for its further or expanded confirmation; and
c. Investigate further and provide justification for the occurrence of social

amelioration cards with no SAC Numbers (bar code) and case of name that did
not tie up with the names in the Master List provided by the MSWDO.
The Municipal Accountant and the MSDO assured compliance with the audit
recommendations.
9. The notices of awards and purchase orders pertaining to the emergency

procurement of goods and services under the Bayanihan Act in the total amount
of P153,385,485.85 were not posted in the Government Procurement Policy Board
(GPPB) online portal for Emergency Procurement, contrary to Section 3.6 of the
GPPB Circular No. 01-2020, thus relevant information on the procurement was not
made available to the public. Claims of suppliers were also processed and
approved despite deficient documentation and/or non-submission of necessary
supporting documents, including those required under Item Nos. 4.1 and 4.3 of
the same GPPB Circular, thus casting doubt on the eligibility of the suppliers and
regularity of the disbursements.
Section 3.6 of GPPB Circular No. 01- 2020 dated April 6, 2020, which was formulated to
expedite the procurement of highly needed supplies, materials, equipment, utilities,
telecommunications, and other critical services authorized under Republic Act (RA)
No. 11469 or the Bayanihan to Heal as One Act at the most advantageous price to the
government, provided that the Bids and Awards Committee (BAC) through its
Secretariat, shall post for information purposes the Notice of Award, contract, or
59
purchase order in (i) the website of the Procuring Entity (PE) or if none, any conspicuous
place in the premises of the PE; and (ii) the GPPB online portal for Emergency
Procurement under the Bayanihan Act, once it becomes operational.
Further, Item No. 4.1 provided the necessary documentary requirements for the
procurement of highly needed goods and services authorized under Republic Act
No. 11469. It states that:
“PEs already maintaining a bidder’s updated file of any of the following requirements,
whether through the Philippine Government Electronic Procurement System Certificate
of Registration and Membership or its own records, shall not require its re-submission.
Otherwise, PEs shall require copies of:
a. Mayor’s or Business Permit;
For projects with an ABC above PhP500,000.00:
b. Income Tax Returns (Annual Income Tax Return of the preceding tax year) OR
Business Tax Returns (Value Added Tax or Percentage Tax Return covering the
previous six months);
c. Omnibus Sworn Statement (OSS), which shall be an original copy;
Additional requirements for Infrastructure Projects:
d. Philippine Contractors Accreditation Board License; and
e. NFCC for Infrastructure Projects with an ABC above PhP500,000.00”
Furthermore, Item No. 4.3 indicated that “The OSS shall be submitted at any time before
award of contract. An unnotarized OSS may be accepted by the PE subject to
compliance therewith after award of contract but before payment.”
As authorized under Republic Act No. 11469 or the Bayanihan to Heal as One Act, the
Municipal Government of Tanza received the total amount of P39,287,268.00 which was
equivalent to one-month Internal Revenue Allotment (IRA) released as Bayahihan Grant
to Cities and Municipalities (BGCM) Fund by the DBM to immediately response to crisis
brought about by COVID-19 pandemic. The amount received was appropriated as
Supplemental Budget No. 2 covered under Appropriation Ordinance No. 129-S-2020
dated April 13, 2020 and included in the Supplemental Investment Program of the
Municipality which provided COVID-19 related programs, projects and activities (PPAs).
Review on the utilization of the fund disclosed that as of December 31, 2020, the
Municipality fully utilized the total amount of P39,287,268.00 for the procurement of relief
goods (rice, canned sardines and instant noodles) for the constituents affected by
COVID-19 pandemic. Details of the BGCM Fund utilization are presented in
Appendix 12.
On the other hand, audit showed that the Municipality spent at least P84,017,815.15 in
the procurement of various goods and services through Negotiated Procurement–
Emergency Cases charged against the Local Disaster Risk Reduction and Management
60
Fund (LDRRMF) for COVID-19 response and measures from March 20 to December 23,
2020 under the Bayanihan Act. The details of expenditures are shown in Appendix 13
and summarized below:
Amount
Quick Respose Special Trust
Paricular Fund Fund Total
Personal Protective Equipment P 2,253,000.00 P 0.00 P 2,253,000.00
Thermal Scanner 530,000.00 0.00 530,000.00
Food Assistance 5,286,505.00 729,370.00 6,015,875.00
Relief Goods 53,620,858.40 20,320,520.00 73,941,378.40
Face Mask 351,000.00 0.00 351,000.00
Other nessesary COVID-19
PPAs and Expenses 926,561.75 0.00 926,561.75
Total P 62,967,925.15 P 21,049,890.00 P 84,017,815.15
Moreover, pursuant to DILG-DBM Joint Memorandum Circular (JMC) No. 01 dated

March 27, 2020 prescribing the “Additional Guidelines on the Utilization of the 20 Per
Cent of the Annual Internal Revenue Allotment for Development Projects in view of the
Coronavirus Disease 2019 (COVID-19) Situation”, the Municipality, procured various
goods through Negotiated–Emergency Cases charged against the 20 per cent
Development Fund from March 27 to December 23, 2020 under the Bayanihan Act. The
details of expenditures with additional charges in the Local Government Support Fund
(LGSF) COVID-19 Financial Assistance (FA) to Local Government Units (LGUs) are
shown in Appendix 14 and summarized as follows:
Amount
20 Per Cent
Development LGSF COVID-19
Paricular Fund FA to LGUs Total
Personal Protective Equipment
and Other Supplies P 1,057,500.00 P 0.00 P 1,057,500.00
Reagents and kits for COVID-19
testing 660,000.00 252,000.00 912,000.00
Disinfectants 1,840,000.00 1,067,500.00 2,907,500.00
Disinfecting and other medical
supplies 7,111,410.00 0.00 7,111,410.00
Thermal Scanners 340,000.00 0.00 340,000.00
Drugs and Medicines 3,124,435.00 0.00 3,124,435.00
Food Assistance 2,764,445.00 0.00 2,764,445.00
Relief Goods 27,007,530.70 0.00 27,007,530.70
Medical and Hospital Equipment 275,000.00 0.00 275,000.00
Face Mask and Face Shiled 1,160,000.00 350,000.00 1,510,000.00
Construction of Facilities 3,354,472.00 0.00 3,354,472.00
Other nessesary COVID-19
PPAs and Expenses 766,000.00 0.00 766,000.00
Total P 49,460,792.70 P 1,669,500.00 P 51,130,292.70
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All in all, the Municipality procured various goods and services through Negotiated–
Emergency Cases totaling P153,385,485.85 charged against the BGCM, LDRRM
Funds, Development Funds and LGSF COVID-19 FA to counter the effect of COVID-19
pandemic. However, verification of Disbursement Vouchers (DVs) and the supporting
documents disclosed the absence of documentary evidence on the required posting of
notices of awards and purchase orders to the GPPB online portal, thus relevant
information on the procurement were not made available to the public which was not in
line with the government’s policy on transparency and public disclosure. Interview with
the Bids and Awards Committee Secretariat revealed that only seven procurement
transactions from March 20 to April 1, 2020 with total cost of P4,001,890.80 were posted
Further verification revealed that Mayor’s Permit, and Income/Business Tax Returns of
the suppliers were not attached to the DVs which indicated that the submission of all
documentary requirements on the said procurement method was not required from the
suppliers. Likewise, Omnibus Sworn Statement in the required format was also not
required by the Bids and Awards Committee (BAC) to be submitted by the supplier on
transactions with ABC above P500,000.00.
In addition, the Audit Team also noted that most of the transactions were deficient and/or
inadequate with several documentary requirements as summarized below:
• Attached Omnibus Sworn Statement were not in accordance with the format required
in the GPPB Circular No. 01-2020 and/or photocopy.
• Procurement of relief goods and other goods for distribution were not supported with
proof of distribution to COVID-19 patients/List of patients in the Quarantine Facility
and families affected by the pandemic;
• Photos documenting the repacking and distribution of relief goods were not
constantly attached to the claims;
• Procurement of food and drinks for frontliners and volunteers were not constantly
supported with photos/documentation of the meals and distribution;
• Specific type of rice were also not included in the description in the Purchase Order
and Technical Requirements. Likewise, the type and brand of commodity were also
not indicated in the Sales Invoice and Acceptance and Inspection Report;
• Procurement of 1,000 sacks of rice (50 kilograms each) from JS Oliveros Rice
Retailer totaling P2,200,000.00 under Check No. 402391 dated March 27, 2020
was not covered by an “Original Copy” of Cash Invoice. Only the “Duplicate/Yellow
Copy” of the said invoice was issued by the supplier and accepted by the
Management;
These deficiencies and/or the inability of the Municipal Government to attach the
necessary documents casted doubt on the validity and propriety of the disbursements.
62
a) BAC Secretariat to submit to the Audit Team justifications on its inability to

comply with the posting requirement under GPPB 01-2020, for further
evaluation;
b) BAC and the Municipal Accountant to submit to the Audit Team the Mayor’s
permit, Income/Business Tax Return and Omnibus Sworn Statement of the
suppliers pertaining to COVID-19 expenditures to avoid issuance of audit
suspension; and
c) The Municipal Accountant to facilitate the immediate submission to the Audit

prevent suspension and/or disallowance of the transactions.
The Municipal Accountant and the Head, BAC Secretariat promised to submit
justification together with the lacking documents of each transaction to the Audit Team.
10. Procurement of personal protective equipment, food supplies, relief goods,

materials for the construction of isolation facility, medical supplies and other
Coronavirus Disease 2019 (COVID-19) related supplies and materials totaling
P25,511,307.30 were paid through the grant of cash advances, instead of issuing
checks directly to the suppliers. This is contrary to Section 93 of Presidential
Decree (PD) No. 1445, thereby resulting in the non-withholding of taxes and
exposing government funds to higher risk of loss or misuse. Moreover, liquidation
were also processed and approved despite deficient documentation and/or non-
submission of necessary supporting documents, thus casting doubt on the
regularity of the disbursements.
Section 93 of PD No. 1445 provides that checks drawn against the treasury checking
account for agencies maintained with any government depository shall be made payable
either directly to the creditor to whom the money is due or to a disbursing officer for
official disbursement.
The Commission on Audit (COA) Circular No. 97-002 which prescribes for the rules and
regulations on the granting, utilization and liquidation of cash advances, provides that
cash should be handled under the general principles of the imprest system which
includes, among others, that all payments must be made by check. However, the same
COA Circular also provides for the instances wherein disbursements may be done in
cash thru the cash advances granted to disbursing office. There are two types of cash
advance that can be made namely, 1) Regular cash advances which are granted for the
payment of salaries and wages, commutable allowances, honoraria and other similar
payments to officials and employees, and petty operating expenses consisting of small
payments for maintenance and operating expenses which cannot be paid conveniently
by check or are required to be paid immediately, and 2) Special cash advances which
are granted for the payment of current operating expenditures of the agency field office
or of the activity of the agency undertaken in the field when it is impractical to pay the
63
same by check, and for travel expenditures including payment for transportation fee,
travel allowance, hotel/lodging expenses and other expenses incurred by officials and
employees in connection with official travel.
Moreover, BIR Revenue Memorandum Circular (RMC) No. 23-2014 dated

June 20, 2014 provides that all government offices including government-owned and
controlled corporations, as well as provincial, city and municipal governments are
constituted as withholding agents for purposes of the creditable tax required to be
withheld on Government Money Payments.
On the other hand, Section 4(6) of P.D.1445 requires that all claims against government
funds shall be supported with complete document.
Review of the financial transactions of the Municipality for CY 2020 revealed that during
the period of implementation of Enhanced Community Quarantine (ECQ) in the Province
of Cavite (from March 17, 2020 to May 15, 2020), a series of cash advances in the total
amount of P26,000,000.00 had been granted to the Municipal Mayor to finance
COVID-19 related expenses.
However, evaluation of the submitted liquidation reports and supporting documents

disclosed that these cash advances had been used chiefly for the procurement of food
supplies for relief distribution, relief goods, personal protective equipment, supplies and
equipment in the isolation facility, medical supplies and other necessary supplies in the
amount of P25,511,307.30 which was comprised mostly of transactions amounting to at
least P1,374.50 to as much as P1,840,000.00. Thus, taking into consideration both the
nature of these expenses and the large amounts of money involved, it was more
appropriate and prudent if these had been paid thru checks to be issued directly to the
suppliers instead of creating huge amounts of cash advances that could expose the
government funds to the possible risk of loss or misappropriation.
The detail of the individual transaction comprising the cash disbursements of

P25,511,307.30 are presented in Appendix 15 and summarized as follows:
Classification of No. of
Expenses Transactions Cash Payment Range Amount
Personal protective 3 P44,250.00 to P1,133,000.00 P 1,292,250.00
equipment (PPEs)
Disinfecting and other 4 P59,360.00 to P150,000.00 356,180.00
medical supplies
Thermal scanners 1 P530,000.00 530,000.00
Food Assistance 3 P77,754.00 to P410,935.00 608,689.00
Relief Goods 23 P174,116.00 to P1,840,000.00 20,100,751.20
Construction of Facilities 10 P5,120.00 to P163,700.00 346,250.00
Face mask 4 P70,000.00 to P351,000.00 855,209.80
Supplies in the Isolation P22,050.00
Facility 1 22,050.00
Other Supplies 25 P1,374.50 to P27,370.00 1,399,927.30
Total 74 P 25,511,307.30
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In addition to the use of cash advances as the mode of payment had caused the taxes
not be withheld from such payments since the suppliers had been paid in cash.
Payments thru cash advances devoid of the applicable taxes due, hence affecting the
proper execution by the Municipality of its delegated functions as a withholding agent in
ensuring that taxes are remitted properly by the suppliers and on a timely basis to the
National Government.
Audit of the Disbursement Vouchers (DVs) and Liquidation Reports (LRs) along with the
supporting documents showed the deficiencies summarized below and showed in
Appendix 16:
• The Liquidation Reports were not dated, pre-numbered and acknowledged received
by the Accounting Office;
• Five instances were noted in the liquidation of the listed cash advances, where the
Sales Invoice/Official Receipts were dated prior to the grant of cash advances, thus
casting doubt on the regularity of the disbursements:
Cash Date of Date of

Advance Cash Invoice/
Supplier/Payee Particulars Amount (Check No.) Advance Receipt
Jessie & Arleene Rice 500 Rice 50 kg P 980,000.00 402412 04/01/20 03/25/20
Wholesale & Retail (sinandomeng)
LRH Enterprise 80 Plastic (16x24) 160,000.00 402424 04/06/20 03/30/20
Flor Sortijas Dry Laboratory gown and 21,900.00 402525 05/04/20 04/15/20
Goods Store blanket
Unilite Hardware & Construction 5,120.00 402525 05/04/20 04/29/20
Construction Supplies materials for RHU
Corp.
Dana and Dale Other supplies (zip 61,846.00 402553 05/08/20 04/07/20
Trading bag, garbage bag,
cleaning supplies)
Total P 1,228,866.00
Due to the disbursement process of cash advance, it is customary that the

transactions should never occurred before the grant of cash advance.
• Some procured inventory items and PPE were not covered by Inventory Custodian
Slip (ICS)/Property Acknowledgement Receipt (PAR) when issued to end-users as
required under COA Circular No. 2005-002 dated April 14, 2005 and Section 259,
Chapter VII of the Government Accounting Manual (GAM) for Local Government
Units (LGU), Volume I;
• The Representative of the suppliers have no authority in signing the Purchase Order,
Notice of Award, Notice to Proceed, Schedule of Requirement and Technical
Specifications. Since, there were cases where the Authorized Representative in the
Omnibus Sworn Statement is not the signatory in the aforementioned documents;
• Relief goods and face mask have no proof of distribution to COVID-19 patients/list of
patients in the Quarantine Facility, and families affected by the pandemic;
65
• Photos documenting the repacking and distribution of goods were not constantly
attached to some all claims;
• Procurement of surgical mask from SRRN Trading totaling P351,000.00 on

April 28, 2020 were not covered by a Sales Invoice/Official Receipt. Only a
Collection Receipt was issued by the supplier;
• The evidence of payment for the procurement of 63 pillows from PYM Upholster
Supply totaling P22,050.00 was an expired Official Receipt issued on April 8, 2020,
the validity of said receipt was only until August 30, 2018;
• Likewise, procurement of laboratory gown and blankets from Flor Sortijas Dry Goods
Store totaling P21,900.00 was also covered by an expired Sales Invoice issued on
April 15, 2020, the validity of said invoice was only until June 28, 2018;
• The evidence of payment for the procurement of sliding windows and door (fiber
glass and aluminum) costing P45,000.00 do not contain the BIR Authority to Print
contrary to Section 3 of Revenue Regulation No. 18-2012 dated October 22, 2012;
• Purchase of construction materials for the COVID-19 related projects (labor

expenses were By Administration) were not covered by Program of Works, Report of
Inspection and Certificate of Completion prepared by the Municipal Engineering
Office;
• Liquidation of transactions under Check Nos. 402425 and 402553 dated

May 4, 2020 and May 8, 2020 with payments to different suppliers in various dates
were consolidated into one Purchase Order, Acceptance and Inspection Report and
Requisition and Issue Slip, instead of accounting the aforementioned documents per
actual transactions;
• Meals for the relief operations during COVID-19 (500 pax Meal breakfast, lunch and
dinner) costing P120,000.00 procured from Archival Consumer Goods Trading were
not covered with menu, picture of food and its distribution and the certified list of
recipients; and
• Schedule of served beneficiaries during the Feeding Program from April 1 to 2, 2020
was not certified by the Head of Nutrition Office.
Due to the above noted deficiencies, the validity and regularity of the transactions could
not be ascertained.
We recommended that the Municipal Mayor:
a. Limit the grant of cash advances to Municipal officials and employees only to
circumstances allowed under COA Circular No. 97-002 or when payment thru
checks will not be practicable to ensure that government funds are
safeguarded from risk of loss or misappropriation and applicable taxes due
from government money payments to suppliers/ creditors are withheld
pursuant to BIR RMC No. 23-2014;
66
b. The Municipal Accountant to facilitate the immediate submission to the Audit
prevent suspension and/or disallowance of the transactions; and
c. The concerned municipal officials to justify the instances were the Sales
Invoice/Official Receipts were dated prior to the grant of cash advances to
avoid issuance of suspension/disallowance in audit.
Management explained that payment thru cash advances was resorted to during the
early on-set of the COVID-19 due to the effect of restrictions made at the time.
Suppliers demanded payment be made in cash because of the irregular banking
schedules brought by restrictions being implemented due to the number of bank
employees infected by the virus. Municipality has to ensure the availability of goods
necessary to respond to the needs of the community during the pandemic. On the other
hand, the Municipal accountant ensure the submission of the lacking documents to the
Audit Team.
11. The Municipality’s CY 2020 GAD Plan and Budget (GPB) was found to be deficient
due to inclusion of issues and concerns not related to GAD and absence of
quantifiable performance indicators and targets, among others, contrary to
Section 4 of the Philippine Commission on Women (PCW)-Department of the
Interior and Local Government (DILG)-Department of Budget and Management
(DBM)-National Economic and Development Authority (NEDA) Joint Memorandum
Circular (JMC) No. 2013-01. Moreover, the GAD database that will support the GPB
was still not in place as of year-end of CY 2020.
Section 4 of the PCW-DILG-DBM-NEDA JMC No. 2013-01 provides that as a strategy to

implement Republic Act (RA) No. 9710 or the Magna Carta of Women (MCW), all Local
Government Units (LGUs) shall pursue gender mainstreaming in their respective
localities. As such, they shall ensure that the following mechanisms and processes are
in place:
1. Creation and/or strengthening of the LGU GAD Focal Point System (GFPS);
2. Establishment and maintenance of GAD Database;
3. GAD Planning and Budgeting; and
4. Mainstreaming gender perspective in Local Development Plans
The success of any gender mainstreaming efforts depend, to a large extent, on the
resources allocated and the mechanisms that are institutionalized to implement it.
Section 4.B of the JMC states, among others, that the LGUs, through their Local
Planning and Development Offices (LPDO), shall spearhead the setting up and
maintenance of GAD database to serve as basis for gender-responsive planning,
programming and policy formulation. The GAD database, which can either be manually
operated or developed through software, shall form part of the overall management
information system (MIS) of the LGU and shall serve the following purposes:
67
• To aid in gender analysis of the LGU situation by surfacing gender gaps and/or
differences among women and men in terms of their access to basic services and
facilities, control of resources and enjoyment of rights, privileges, benefits and
rewards. Information resulting from gender analysis shall be considered and
integrated into the LGU GAD Plan and Budget, gender-responsive Comprehensive
Land Use Plan/Comprehensive Development Plan/Executive-Legislative Agenda
(CLUP/CDP/ELA) and the LGU GAD Code as provided for in the JMC;
• To inform the LGU on the extent of implementation and/or attainment of gender

equality and women’s empowerment goals and outcomes. The GAD Database shall
help monitor progress made in the implementation of international commitments and
national laws on GAD, including the results of said implementation; and
• To provide baseline data on the status of women and men in the LGU as provided
for in Section 41 of the MCW-IRR. The process of coming up with the baseline report
shall be guided by the JMC and/or determined by concerned oversight agencies.
Moreover, Section 4.C.1.5 provides that “For effective planning and implementation of
GAD PPAs, LGUs shall ensure that the essential elements in GAD planning and
budgeting are in place. Specifically, these elements include the: a) creation and
strengthening of the LGU GFPS; b) capacity development on gender mainstreaming,
gender-responsive planning and budgeting, gender analysis and gender assessment;
development and utilization of GAD tools; and c) institutionalization of GAD database. If
these are not present or need to be strengthened in the LGU, LGUs shall include them in
their GPBs.”
For the Calendar Year 2020, the Municipality had provided the amount of
P43,629,000.00 which was 6.6 per cent of the total annual budget of P650,000,000.00
as reflected in the submitted Annual GAD Plan and Budget (GPB) and GAD
Accomplishment Report (GAD AR). Of this amount, only P31.922,606.00 or 73 per cent
was utilized leaving a balance of P11,706,394.00.
Review of the submitted Annual GPB for CY 2020 and GAD Accomplishment Report
(AR) showed that there were 10 client-focused and six (6) organization-focused issues
and concerns that were identified. These were taken from programs, projects and
activities of the Municipal Social Welfare and Development Office (MSWDO) and
Municipal Health Office (MHO) only. The Provincial DILG had reviewed and officially
endorsed the GPB for incorporation in the Municipal Annual Plan and Budget for
CY 2020 on October 7, 2020. However, in the evaluation of the gender issues, and the
programs/projects/activities indicated in the GPB, presented in Appendix 17, the
following were noted:
• The programs, projects and activities identified therein could not be conclusively
established to be GAD-related as the issues and objectives they relate to were
general in nature and not supported with sex-disaggregated data;
• Some of the performance indicators and targets should have been provided with
specific number of target activity or beneficiaries to better articulate the responses to
the identified gender issues and/or its objectives;
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• Some programs, projects and activities were not provided with GAD objective, or
gender issues and concern, or both gender issues, gad objective and corresponding
program and project as shown in Appendix 18;
• Several activities with incomplete data and without required funding should not have
been included in the GPB as presented in Appendix 19;
• There were reiteration of identified PPAs for a particular beneficiaries or group of

benefactors indicated in the Performance Indicator and Target. Programs that may
be consolidated instead of grouping them by office to avoid repetition of identified
programs for a particular group of participants/beneficiaries;
• PPAs were not carefully identified as the programs and activities under Organization-
Focused should have been categorized as Client-Focused. Accordingly,
beneficiaries who belong from the municipality were considered members of the
organization that can be considered in the category of Organization-Focused as
presented in Appendix 20; and
• The GFPS did not conduct regular meetings and update the database and members
were not updated with GAD developments thru trainings and seminars.
Meanwhile, verbal inquiry with the Municipal Planning and Development Officer (MPDO)
revealed that the required comprehensive GAD Database that could have facilitated
GAD planning, programming and policy formulation was still not yet in place as of
year-end of CY 2020, hence the existing gender issues and concerns within the
Municipality were not properly identified and addressed. According to her, they had
finished the updates on Phase 3 of Community Based Monitoring System (CBMS) on
September 30, 2020 and continuous updating was still being done in preparation for
Module III. Nevertheless, it was partially used in the granting of aids during the pandemic
but not in gender-related activities.
a. Municipal Planning and Development Officer (MPDO) to expedite the

establishment and maintenance of a comprehensive GAD Database to serve as
basis for gender-responsive planning, programming and policy formulation;
and
b. GFPS Focal Person and GFPS TWG to ensure that only programs, projects and
activities that address gender issues and concerns are included in the GPB
and that the other requirements for GPB preparation and submission are
complied with.
The MPDO assured that the Municipality is giving its best-effort to complete the CBMS
that will be the basis of their GAD Database.
69
Assistance to Municipalities
On December 22, 2020, the amount of P11,623,000.00 was directly deposited to the
account of the Municipality from the Local Government Support Fund (LGSF) to finance the
Upgrading of Bunga-Santol Road Project under the Assistance to Municipalities (AM)
Program. The projects was implemented in CY 2021.
Receipt, Allocation and Utilization of COVID-19 Funds
The Municipality received a total amount of P39,287,268.00 and P3,000,000.00 from the
Bayanihan Grant to Cities and Municipalities (BGCM) Fund and the Office of the President,
respectively, to address the disaster response requirements of COVID-19 pandemic. In
addition, the Municipality allocated the amounts of P72,500,000.00 and P21,200,000.00
from the current and unexpended prior years’ Local Disaster Risk Reduction and
Management Fund (LDRRMF). Likewise, the Municipality allocated the amounts of
P60,638,619.20 and P943,835.48 from the 20 per cent Development Fund and General
Fund respectively. Of the total amount of P197,569,722.68, P191,656,002.18 was utilized,
leaving a balance of P5,913,720.50. The details are presented in Appendix 21.
20 Per Cent Development Fund
For Calendar Year 2020, the Municipal Government had appropriated the amount of
P94,438,619.20 for development projects which is equivalent to 20 per cent of the estimated
Internal Revenue Allotment (IRA) for the year of P472,193,096.00 and P37,370,397.74 from
continuing appropriations, for a total of available appropriations of P131,809,016.94. Due to
the outbreak of COVID-19 in the country and in compliance with Department of the Interior
and Local Government (DILG) and Department of Budget and Management (DBM) Joint
Memorandum Circular No. 01 dated March 27, 2020, the total amount of P60,638,619.20
was realigned to COVID-19 response program of the Municipality.
The amount left for the development projects was P71,170,397.74, of which P54,815,331.93
was utilized during the year in accordance with the approved Investment Plan.
Compliance with Tax Laws and Regulations
Records showed that taxes withheld for the current year were remitted on or before the
deadline in accordance with Section 2.81 of Revenue Regulations No. 2-98 dated
April 17, 1998, Revenue Memorandum Circular Nos. 23-2007 and 23-2012 dated
March 20, 2007 and February 14, 2012, respectively. As of year-end of CY 2020, the
balance of withheld taxes from salaries of personnel and purchase of goods and services
amounting to P35,943.23 was remitted to the BIR on January 8, 2021.
70
Compliance with Government Service Insurance System (GSIS) Rules and
Regulations
The Municipality had been regularly deducting the premium contributions, amortization of
loans and other amounts due from permanent employees together with the government’s
share and remitting them to the Government Service Insurance System (GSIS) on or before
the tenth day of the following month in accordance with Section 6 of Republic Act No. 8291.
The balance of P422,706.34 as of year-end of CY 2020 was remitted to the GSIS on
January 8, 2021.
Compliance with Home Development Mutual Fund Law of 2009
The premiums and other amount due to Home Development Mutual Fund (Pag-IBIG)
deducted from the salaries of employees together with the government share thereto were
remitted in accordance with Section 3 of RA No. 9679. As of year-end of CY 2020 the
unremitted balance of collection amounting to P49,505.49 was remitted to Pag-IBIG on
January 8, 2021.
Compliance with Revised Implementing Rules and Regulations (RIRR) of the National
Health Insurance Act of 2013
The premiums and other amounts due to Philippine Health Insurance Corporation
(PhilHealth) deducted from the salaries of employees together with the government share
thereto were remitted in accordance with Section 11 of RIRR of RA No. 10606. The balance
of P53,053.07 as of December 31, 2020 was remitted to the Agency on January 8, 2021.
Official Development Assistance (ODA)
The Municipality had not received ODA funds.
Unsettled Suspensions, Disallowances and Charges
As of December 31, 2020 no Notice of Suspension, Notice of Disallowance and/or Notice of

Charge was issued to the Municipality. Deficiencies noted in audit were immediately
complied/settled by the concerned officials and employees.
71
PART III – STATUS OF IMPLEMENTATION OF
PRIOR YEAR’S AUDIT RECOMMENDATIONS
Status of Implementation of Prior Year’s Audit Recommendations
Of the 24 audit recommendations embodied in the 2019 Annual Audit Report, 12 were fully implemented, eight were partially implemented and
four were not implemented by the Municipality.
Reason for
Reference Audit Management’s Status of
Audit Observation Partial/Non-
Recommendation Action Implementation
implementation
AAR 2019 1. The Municipality was not We recommended that the
Observation able to complete the physical Municipal Mayor require the:
No. 1, Page count of the Property, Plant
35 and Equipment (PPE) during a) Inventory Committee to The Inventory Not Implemented Due to frequent
the year and reconcile the conduct a complete Committee was not lockdowns and
net variance amounting to physical count of all PPE able to complete the other measures
P543,799,955.19 between of the Municipality to physical count of all implemented by the
the balance of the PPE in include those which are PPE owned by the Municipality, the
the Report on the Physical located outside the Municipality, hence physical count of
Count of PPE (RPCPPE) premises of the Municipal no RPCPPE was PPE was not
and the accounting records, Hall and submit the submitted to the completed.
thereby casted doubt on the RPCPPE to the Auditor not Audit Team for the
validity and correctness of later than January 31 of period ending
the year-end balances of each year; and December 31, 2020.
PPE totaling Not Implemented
P543,917,948.58, net of b) Municipal Accountant and No reconciliation of No RPCPPE was
depreciation. General Services Officer to records was submitted as the
continue the reconciliation undertaken as of inventory taking
of their respective records December 31, 2020. was not completed.
to establish the
correctness and reliability Reiterated in
of the balances of the PPE Observation No. 1
accounts reflected in the
Municipality’s financial
statements.
72
Reason for
implementation
AAR 2019, 2. The reliability of Inventory We recommended that the The Inventory Fully
Observation accounts totalling Municipal Mayor direct the Committee Implemented
No. 2, Page P1,946,592.18 as of Inventory Committee to conducted physical
37 December 31, 2019 could conduct physical count of all count of Inventory
not be ascertained due to inventory items and prepare items.
the inability of the and submit the corresponding
Municipality’s Inventory Report of the Physical Count
Committee to conduct of Inventories to the Office of
inventory taking and submit the Auditor within the
the Report on the Physical prescribed period.
Count of Inventories,
contrary to Section 124 of
the Manual on the New
Government Accounting
System (MNGAS) for Local
Government Units (LGUs).
AAR 2019, 3. Unserviceable Property, We recommended that the The Disposal Fully
Observation Plant and Equipment (PPE) Municipal Mayor direct the Committee Implemented
No. 3, Page with acquisition cost totaling Disposal Committee to spearhead the
38 P6,128,376.32 had not facilitate the immediate disposal of the
been disposed as of year- disposal of the unserviceable unserviceable
end, contrary to Section 79 properties in accordance with properties.
of PD No. 1445 and the policies and procedures
Section 125 of the Manual provided in the Manual on
on the New Government Supply and Property
Accounting System Management in the Local
(MNGAS) for LGUs, Governments prescribed
Volume I, thus exposed under COA Circular No. 92-
them to further deterioration 386 dated October 20, 1992.
and reduction of economic
value.
73
Reason for
implementation
AAR 2019 4. The Municipality was not We recommended that the
Observation fully compliant with the Municipal Mayor direct the:
No. 4, Page basic environmental
40 regulations on preserving a) Municipal Environment The Municipality in Fully
and protecting the and Natural Resources cooperation with the Implemented
environment required under Officer (MENRO) to forty one (41)
Republic Act (RA) No. 9003 intensify the information, Punong Barangays
or the Solid Waste education, communication conducted a meeting
Management Act of 2000, and advocacy campaign with the Municipal
hence susceptible to program of the Municipality Mayor to discuss the
creating negative impacts specially on the Solid Waste
on the environment and segregation, reduction, re- Management. It was
health of its citizens. use and recycling of reiterated in the
Moreover, its inability to waste; meeting the
strictly implement the “no campaign programs
segregation/no collection of the Municipality
policy”, attain the waste on the waste
diversion target on the segregation,
Municipal Solid Waste reduction, re-use
Management Plan and put and recycling of
in full operation Material waste and the “No
Recovery Facilities (MRFs) Segregation, No
caused additional tons of Collection” policy.
wastes collected by the
Municipality that resulted in In addition,
additional costs for the tarpaulins were
collection, hauling and posted in
disposal of garbage. conspicuous places
in different
barangays for public
awareness.
74
Reason for
implementation
b) Municipal Engineer to The Office of the Partially Due to the
expedite the construction Municipal Engineer Implemented pandemic, the
of the Sanitary Landfill implemented the last Office of the
Facility with MRF in phase of Municipal Engineer
Barangay Sajud-Ulan: construction of the experienced delay
Sanitary Landfill in project the
which is the implementation.
electrification which
will be completed on Also, the
February 21, 2021. Municipality is
awaiting for the
approval of
Sanitary Landfill’s
electrical
application with
Meralco.
c) MENRO and Municipal Not Implemented Management is

Engineer to facilitate the considering the
repair of shredder machine replacement of the
in the Public Market so machine.
that the existing MRF
would be operational;
d) MENRO to adopt a system MENRO monitored Fully

of monitoring its waste the waste diversion Implemented
diversion target congruent through submission
to the Municipality’s Solid of ECA Quarterly
Waste Management Plan; Report and
and Barangay MRS
Report of all
barangays.
75
Reason for
implementation
e) concerned officials to The Municipality Partially The lack of space
provide the necessary programmed and Implemented in most barangays
support in establishing implemented the prevented the
functional MRF to other establishment of six establishment of
Barangays and strictly (6) MRF in different MRF.
implement the no barangay.
segregation/no collection Moreover, the strict
policy and comply with all implementation of
other prescribed the “No Segregation,
procedures and guidelines No Collection” policy
under RA No. 9003 to had implemented.
avoid additional cost for
collection, hauling and
disposal of garbage.
AAR 2019 5. The 70 per cent portion of We reiterated our previous

Observation the Local Disaster Risk year’s audit
No. 5, Page Reduction Management recommendations that the
43 Fund (LDRRMF) was not Municipal Mayor direct the
optimally utilized as only MDRRMO and the Officer in
P13,352,909.00 or 55 per Charge (OIC), Municipal
cent out of P24,459,736.56 Planning and Development
allocation for disaster Coordinator (MPDC) to:
preparedness programs and
projects in CY 2019 was a) provide definite timetables The LDRRMFIP for Fully
used due to non-re- or schedules of CY 2020 provided Implemented
programming of the PPAs implementation of all the definite timetables
under the continuing projects and activities in for the
appropriations which may the LDRRMFIP for proper implementation of
affect the Municipality’s monitoring and evaluation programs, projects
preparedness and response of its implementation; and activities.
capabilities to disaster or
76
Reason for
implementation
calamities. b) evaluate the programs of Supplemental Fully
the unexpended balances LDRRMIP was Implemented
and determine whether adopted to re-
these are still feasible and program the funds to
if not, re-program the new projects,
funds allotted for each programs and
project to a new activities that will
expenditure item/program response to Public
in accordance with the Health Emergency
provision stated in item 6.5 of COVID-19.
of NDRRMC, DBM and
DILG JMC No. 2013-002
dated March 25, 2013; and
c) ensure that all the projects, The programs, Fully

programs and activities to projects and Implemented
be included in the activities under
LDRRMFIP are in LDRRMIP for CY
accordance with RA 10121 2020 were ensured
and NDRRMC, DBM and in accordance with
DILG JMC No. 2013-002 RA 10121 and
dated March 25, 2013. NDRRMC, DBM and
DILG JMC No.
2013-002 dated
March 25, 2013.
AAR 2019 6. Only P56,316,409.52 or We reiterated our prior year’s

Observation 50.04 per cent out of the audit recommendations that
No. 6, Page total available appropriation the Municipal Mayor direct
46 of P112,541,167.66 for 20 the:
per cent Development Fund
was utilized by the a. Officer-in-Charge (OIC), The 20 per cent Fully
Municipality in Calendar Municipal Planning and Development Fund Implemented
77
Reason for
implementation
Year (CY) 2019, due to the Development Coordinator Annual Investment
lack of proper planning and (MPDC) to ensure that all Plan for CY 2020
monitoring of projects, information that will provided definite
contrary to Item 5.0 of facilitate the timely and timetables for the
Department of the Interior effective implementation of implementation of
and Local Government projects such as the programs, projects
(DILG) and the Department location of the projects and and activities
of Budget and Management specific schedules of their including project
(DBM) Joint Memorandum implementation are locations.
Circular No. 2017-1 dated incorporated in the 20 per
February 22, 2017, thus the cent Development Fund
desired socio-economic Annual Investment Plan;
development and and
environmental outcomes
were not fully met. b. Municipal Development Supplemental 20 Fully
Council and OIC-MPDC to percent Implemented
review the unimplemented Development Fund
projects covered by the Annual Investment
continuing appropriation to Plan was adopted to
determine whether they re-program the
are still feasible and funds to new
priority of the Municipality, projects, programs
otherwise, it is and activities
recommended that they be including programs
re-programmed in that will response to
accordance with existing Public Health
budgeting and accounting Emergency of
rules and regulations. COVID-19.
AAR 2019 7. Despite the availability of We recommended that the A proposal related to Partially Implementation on
Observation Automated Teller Machine Municipal Mayor require the Automated Teller Implemented the use of ATM
No. 7, Page (ATM) payroll system, the Municipal Treasurer and Machine (ATM) was delayed due to
49 Municipality was still other concerned officials to payroll system was COVID-19
78
Reason for
implementation
resorting to the manual study and consider shifting to presented by the pandemic.
and/or cash advance system automated payroll system, to Landbank officials
of processing the salaries of ensure better control over during its meeting
its employees, which handling of cash and with the Municipal
amounted to administrative efficiency. Mayor and Municipal
P171,904,838.37 in calendar Treasurer. The
year 2019, thus the benefits proposal is still
of the electronic payroll under review and
system such as greater negotiation.
control over handling of cash
and administrative efficiency
were not enjoyed by the
Municipality.
AAR 2019 8. The GAD Database that We reiterated our prior year’s Establishment of Partially Delayed in the
Observation could have supported the audit recommendation that GAD Database was Implemented completion of the
No. 8, Page Municipality’s GAD gender- the Municipal Mayor direct dependent on the CBMS due to
50 responsive planning, the OIC-Municipal Planning completion and COVID-19
programming and policy and Development Officer to updating of CBMS. pandemic
formulation was still not in expedite the establishment
place as of year-end of CY and maintenance of a
2019, contrary to Item 4.B.1 comprehensive GAD
of the PCW-DILG-DBM- Database to serve as basis
NEDA Joint Memorandum for gender-responsive
Circular No. 2013-01, thus planning, programming and
giving no assurance that all policy formulation and
programs, projects and facilitate the monitoring of the
activities (PPAs) integrated improvement of status or
in the GAD Plan and Budget changes in the condition of
addressed the existing men and women within the
gender issues and concerns Municipality.
within the Municipality.
79
Reason for
implementation
AAR 2019 9. The Tanza Business Center We recommended that the Some space in the Partially Pending for the
Observation Building with construction Municipal Mayor issue a Tanza Buisiness Implemented creation of
No. 9, Page cost of P29,988,561.17 directive that will create a Center has already technical working
52 remained unoccupied and technical working group or been leased. group that will
has not been utilized since equivalent team of competent focus on the
it’s completion in June 30, officials and employees that preparation and
2016 due to the absence of a will focus on the preparation adoption of a
clear and comprehensive and adoption of a Comprehensive
business plan, thereby comprehensive business plan Business Plan for
resulting to lost income for the Tanza Business the Tanza Business
opportunity estimated at Center, including formulating Center.
P4,308,480.00 per year. the guidelines that will govern
its management and
operation for the purpose of
ensuring the Center’s
competitiveness,
sustainability and profitability,
subject to existing laws, rules
and regulations on the
establishment of local
economic enterprise.
80
Reason for
implementation
AAR 2019 10. Request for Quotations We recommended the
Observation (RFQs) for various Municipal Mayor as the Head
No. 10, Page goods/supplies with an of the Procuring Entity
54 aggregate amount of (HoPe) require the Bids and
P1,285,495.00 charged Awards Committee to:
against the LDRRMF
purchased through Small a. post in the PhilGEPS The BAC posted in Partially The BAC
Value Procurement were website, website of the three conspicuous Implemented Secretariat could
not posted in the PhilGEPS Municipality, and at the places the RFQs for not access the
website, website of the conspicuous place procurement of PhilGEPS website
Municipality, and at the reserved for this purpose goods/supplies. for the posting of
conspicuous place reserved in the premises of the the notices of
for this purpose in the Municipality for a period of awards, RFQs, etc.
premises of the three calendar days the
Municipality, contrary to the RFQs for goods/supplies
2016 Revised Implementing costing more than
Rules and Regulations of P50,000.00 whenever
the Republic Act No. 9184, Small Value Procurement
thus wide dissemination of is resorted to by the
the procurement to obtain Municipality;
the most advantageous
price was not achieved. b. require the suppliers/ Not Implemented Most of the
Moreover, the BAC did not contractors to submit all procurements in
require suppliers/ documentary requirements CY 2020 were
contractors to submit the for the alternative mode of done thru
prescribed documents for procurement and indicate negotiation to meet
alternative mode of in the RFQ in what stage the immediate
procurement, thus casting of the procurement needs during the
doubt on the eligibilities and process these pandemic, hence
qualifications of the latter. requirements must be the documentary
submitted, that is on the requirement for the
submission of offer/s, transactions were
evaluation offer/s, before not strictly enforced
81
Reason for
implementation
issuance of Notice of
Award or prior to payment;
and
c. ensure that the RFQs Not Implemented Most of the

contain all the necessary procurements in
information such as the CY 2020 were
complete specifications of done thru
the items, ABC for the negotiation to meet
items, the exact addresses the immediate
of the suppliers, and the needs during the
name and signature of the pandemic, hence
authorized official or the filling-out of
employee requesting the RFQPs were
quotations. overlooked.
AAR 2019 11. Copies of the approved We recommended that the The Office of Fully
Observation contracts of the 166 Municipal Mayor direct the Municipal Engineer, Implemented
No. 11, Page implemented projects and Municipal Engineering Office, the BAC Secretariat
54 717 Purchase Orders (POs) the BAC Secretariat and the and the Office of the
for goods involving a total Municipal General Services Municipal General
amount of P93,488,623.67 Office to furnish the Audit Services furnished
and P140,968,470.46, Team with copies of the Audit Team the
respectively, together with approved contracts, purchase copies of approved
other required supporting orders and all the documents contracts, purchase
documents, were not forming part thereof within orders and all the
submitted to the Office of five days from their execution required documents
the Auditor within five as prescribed under COA within the prescribed
working days from the Circular No. 2009-001 dated period.
execution thereof, contrary February 12, 2009, to
to COA Circular No. 2009- facilitate prompt review and
001, thus prevented the evaluation of the contracts
82
Reason for
implementation
timely auditorial review of and early communication to
the contracts and technical Management of the
evaluation and inspection of deficiencies, if any.
the relevant activities and
projects.
AAR 2019 12. The practice of the We recommended that the The Office of the Fully
Observation Municipality of assigning the Municipal Mayor direct the General Services Implemented
No. 12, Page same serial numbers to Municipal General Services ensured that the
59 different Purchase Orders Office to ensure that the serial number
(POs) casted doubt on its serial number to be assigned assigned to the PO
compliance with the regular
to the PO is unique to each is unique to each
steps involved in the
procurement process PO and does not include a PO.
prescribed under the Manual letter-suffix to avoid the
on New Government impression that the
Accounting System (MNGAS) Municipality is deviating from
for Local Government Units the normal sequence of
(LGUs), Volume I. procurement activities,
specifically that POs are
prepared, processed and
approved only after
deliveries, acceptance and/or
inspection of the items had
already been made.
83
Reason for
implementation
AAR 2019 13. Several motor vehicles We recommended that the
Observation owned by the Municipality Municipal Mayor direct the
No. 13, Page were not marked “For Municipal General Services
61 Official Use Only” and did Officer to:
not bear government
plates, contrary to COA a. have all service vehicles The Office of the Fully
Circular No. 77-61 owned by the Municipality General Services Implemented
dated September 26, 1977, be marked with “For marked with “For
thus the risk that they may Official Use Only” under Official Use Only” all
be used for purposes other which should be written service vehicles of
than official business is not the name of the Municipal the Municipality.
reduced or eliminated. Government of Tanza to
properly identify the
vehicles as government
property; and
b. secure government The Office of the Partially The remaining

plates for the 31 General Services Implemented government plates
government motor received additional were still pending
vehicles. five (5) government for release by the
plates from the Land Land
Transportation Transportation
Office. Office.
84
PART IV – APPENDICES
Appendix 1
AAR Page No. 4
Statement of Financial Position
By Fund
Special Education
Total General Fund Fund Trust Fund
ASSETS
CURRENT ASSETS
CASH AND CASH EQUIVALENTS
Cash on Hand
Cash Local Treasury P 5,576,015.18 P 3,113,284.12 P 2,423,414.29 P 39,316.77
Cash in Bank-Local Currency
Cash in Bank -Local Currency, Current Account 109,174,303.04 23,360,418.32 80,366,231.66 5,447,653.06
Cash in Bank - Local Currency, Savings Account 291,652,840.22 275,446,805.14 0.00 16,206,035.08
Total Cash and Cash Equivalent 406,403,158.44 301,920,507.58 82,789,645.95 21,693,004.91
RECEIVABLES
Loans and Receivable Accounts
Real Property Tax Receivable 49,951,200.95 49,951,200.95 0.00 0.00
Special Education Tax Receivable 49,951,200.95 0.00 49,951,200.95 0.00
Intra-Agency Receivables
Due from Other Funds 25,651,497.20 1,473,262.91 1,846,901.91 22,331,332.38
Other Receivables
Due from Officers and Employees 384.69 384.69 0.00 0.00
Other Receivables 781,880.41 781,880.41 0.00 0.00
Total Receivables 126,336,164.20 52,206,728.96 51,798,102.86 22,331,332.38
INVENTORIES
Inventory Held for Consumption
Office Supplies Inventory 24,677.53 24,677.53 0.00 0.00
Accountable Forms, Plates and Stickers 538,118.25 538,118.25 0.00 0.00
Total Inventories 562,795.78 562,795.78 0.00 0.00
PREPAYMENTS and DEFERRED CHARGES
Prepayments
Other Prepayments 141,800.00 141,800.00 0.00 0.00
Deferred Charges
Discount on Advance Payments 5,164,697.00 2,295,420.93 2,869,276.07 0.00
Total Prepayments and Deferred Charges 5,306,497.00 2,437,220.93 2,869,276.07 0.00
Total Current Assets 538,608,615.42 357,127,253.25 137,457,024.88 44,024,337.29
INVESTMENT PROPERTY
Land and Buildings
Investment Property, Buildings 31,679,395.49 31,679,395.49 0.00 0.00
Less: Accumulated Depreciation (6,570,641.15) (6,570,641.15) 0.00 0.00
Total Investment Property 25,108,754.34 25,108,754.34 0.00 0.00
PROPERTY, PLANT AND EQUIPMENT
Land
Land 25,242,971.16 25,242,971.16 0.00 0.00
Land Improvements
Other Land Improvements 18,922,798.43 13,829,943.07 5,092,855.36 0.00
Less: Accumulated Depreciation (8,051,443.86) (5,687,030.25) (2,364,413.61) 0.00
Road Networks 127,748,309.85 127,748,309.85 0.00 0.00
Less: Accumulated Depreciation (283,980.93) (283,980.93) 0.00 0.00
Flood Control Systems 20,876,455.46 20,685,449.00 191,006.46 0.00
Water Supply Systems 6,092,859.99 5,978,426.81 114,433.18 0.00
Power Supply Systems 33,214,119.05 33,214,119.05 0.00 0.00
Parks, Plazas and Monuments 8,794,175.58 8,794,175.58 0.00 0.00
Other Infrastructure Assets 65,188,956.49 65,159,930.49 29,026.00 0.00
Less: Accumulated Depreciation (439,538.49) (417,478.73) (22,059.76) 0.00
Buildings 114,250,827.49 114,250,827.49 0.00 0.00
85
Special Education
School Buildings 40,390,046.11 0.00 40,390,046.11 0.00
Less: Accumulated Depreciation (14,244,533.53) 0.00 (14,244,533.53) 0.00
Hospitals and Health Centers 22,624,522.21 22,624,522.21 0.00 0.00
Markets 27,393,372.57 27,393,372.57 0.00 0.00
Slaughterhouses 14,141,799.09 14,141,799.09 0.00 0.00
Other Structures 64,913,359.11 60,035,113.63 4,878,245.48 0.00
Office Equipment 16,341,905.13 12,376,503.93 3,965,401.20 0.00
Technology Equipment 27,408,777.00 23,396,428.00 4,012,349.00 0.00
Agricultural and Forestry Equipment 3,146,330.00 2,766,330.00 380,000.00 0.00
Less: Accumulated Depreciation (2,154,239.94) (1,907,556.61) (246,683.33) 0.00
Communication Equipment 6,073,672.50 6,073,672.50 0.00 0.00
Construction and Heavy Equipment 25,140,000.00 25,140,000.00 0.00 0.00
Disaster Response and Rescue Equipment 51,333,022.00 51,333,022.00 0.00 0.00
Military, Police and Security Equipment 10,846,557.00 10,846,557.00 0.00 0.00
Medical Equipment 4,816,072.75 4,758,072.75 58,000.00 0.00
Technical and Scientific Equipment 34,705.00 0.00 34,705.00 0.00
Less: Accumulated Depreciation (31,234.50) 0.00 (31,234.50) 0.00
Other Machinery and Equipment 14,549,215.22 14,417,787.72 131,427.50 0.00
Motor Vehicles 101,362,734.24 101,362,734.24 0.00 0.00
Watercrafts 1,433,144.50 1,433,144.50 0.00 0.00
Furniture and Fixtures 14,417,087.56 12,189,405.41 2,227,682.15 0.00
Construction in Progress
Construction in Progress - Infrastructure Assets 25,106,650.10 25,106,650.10 0.00 0.00
Other Property, Plant and Equipment 23,235,523.54 12,673,058.04 10,562,465.50 0.00
Total Property, Plant and Equipment 646,725,516.48 607,194,832.72 39,530,683.76 0.00
INTANGIBLE ASSETS
Intangible Assets
Computer Software 365,456.00 365,456.00 0.00 0.00
Total Intangible Assets 226,582.72 226,582.72 0.00 0.00
Total Non-Current Assets 672,060,853.54 632,530,169.78 39,530,683.76 0.00
TOTAL ASSETS P 1,210,669,468.96 P 989,657,423.03 P 176,987,708.64 P 44,024,337.29
86
Special Education
LIABILITIES
CURRENT LIABILITIES
Financial Liabilities
Payables
Accounts Payable P 63,152,090.26 P 56,395,952.59 P 6,755,862.67 P 275.00
Due to Officers and Employees 922.92 922.92 0.00 0.00
Total Payables 63,153,013.18 56,396,875.51 6,755,862.67 275.00
Total Financial Liabilities 63,153,013.18 56,396,875.51 6,755,862.67 275.00
Inter-Agency Payables
Due to BIR 35,943.23 35,943.23 0.00 0.00
Due to GSIS 422,706.34 422,706.34 0.00 0.00
Due to PAG-IBIG 49,505.49 47,905.35 1,600.14 0.00
Due to PHILHEALTH 53,053.07 53,053.07 0.00 0.00
Due to NGAs 1,974.64 1,974.64 0.00 0.00
Due to LGUs 5,657,920.63 5,657,920.63 0.00 0.00
Total Inter-Agency Payables 6,221,103.40 6,219,503.26 1,600.14 0.00
Intra-Agency Payables
Due to Other Funds 25,651,497.20 24,154,115.12 24,119.17 1,473,262.91
Total Intra-Agency Payables 25,651,497.20 24,154,115.12 24,119.17 1,473,262.91
Trust Liabilities
Trust Liabilities 38,540,323.14 510,000.00 0.00 38,030,323.14
Trust Liabilities - Disaster Risk Reduction
and Management Fund 3,570,599.59 0.00 0.00 3,570,599.59
Guaranty/Security Deposits Payable 1,651,694.96 701,821.71 0.00 949,873.25
Total Trust Liabilities 43,762,617.69 1,211,821.71 0.00 42,550,795.98
Deferred Credits/Unearned Income
Deferred Real Property Tax 49,951,200.95 49,951,200.95 0.00 0.00
Deferred Special Education Tax 49,951,200.95 0.00 49,951,200.95 0.00
Other Deferred Credits 25,883,812.09 11,503,916.49 14,379,895.60 0.00
Total Deferred Credits/Unearned Income 125,786,213.99 61,455,117.44 64,331,096.55 0.00
Other Payables
Other Payables 2,294,876.78 2,245,493.38 49,380.00 3.40
Total Current Liabilities 266,869,322.24 151,682,926.42 71,162,058.53 44,024,337.29
TOTAL LIABILITIES 266,869,322.24 151,682,926.42 71,162,058.53 44,024,337.29
NET ASSETS/EQUITY
Net Assets/Equity 943,800,146.72 837,974,496.61 105,825,650.11 0.00
Total Net Assets/Equity 943,800,146.72 837,974,496.61 105,825,650.11 0.00
TOTAL LIABILITIES AND NET ASSETS/EQUITY P 1,210,669,468.96 P 989,657,423.03 P 176,987,708.64 P 44,024,337.29
87
Appendix 2
AAR Page No. 5
Statement of Financial Performance
By Fund
Special Education
Total General Fund Fund
TAX REVENUE
Individual and Corporation
Community Tax P 2,456,756.35 P 2,456,756.35 0.00
Property
Real Property Tax - Basic 25,807,221.91 25,807,221.91 0.00
Less: Discount on Real Property Tax - Basic (3,694,590.55) (3,694,590.55) 0.00
Special Education Tax 32,259,027.44 0.00 32,259,027.44
Less: Discount on Special Education Tax (4,618,238.19) 0.00 (4,618,238.19)
Goods and Services
Business Tax 88,152,524.59 88,152,524.59 0.00
Amusement Tax 123,085.91 123,085.91 0.00
Franchise Tax 480,400.00 480,400.00 0.00
Fines and Penalties
Tax Revenue-Fines and Penalties-Property Taxes 5,767,373.02 2,563,276.91 3,204,096.11
Tax Revenue-Fines and Penalties-Goods and Services 1,060,240.29 1,060,240.29 0.00
Tax Revenue-Fines and Penalties-Other Taxes 222,410.00 222,410.00 0.00
Total Tax Revenues 148,016,210.77 117,171,325.41 30,844,885.36
SHARE FROM NATIONAL TAXES
Internal Revenue Allotment 471,447,216.00 471,447,216.00 0.00
OTHER SHARE FROM NATIONAL TAXES
Share from Economic Zones 3,136,186.82 3,136,186.82 0.00
BUSINESS AND SERVICE INCOME
Service Income
Permit Fees 21,408,636.22 21,408,636.22 0.00
Registration Plates, Tags and Stickers Fees 535,445.00 535,445.00 0.00
Clearance and Certification Fees 2,615,170.00 2,615,170.00 0.00
Supervision and Regulation Enforcement Fees 2,294,150.00 2,294,150.00 0.00
Inspection Fees 948,885.00 948,885.00 0.00
Verification and Authentication Fees 149,350.00 149,350.00 0.00
Processing Fees 588,500.00 588,500.00 0.00
Occupation Fees 4,400.00 4,400.00 0.00
Business Income
Receipts from Market Operation 8,664,354.53 8,664,354.53 0.00
Receipts from Slaughterhouse Operation 9,375,437.52 9,375,437.52 0.00
Receipt from Cemetery Operations 70,400.00 70,400.00 0.00
Garbage Fees 9,313,060.00 9,313,060.00 0.00
Hospital Fees 313,160.00 313,160.00 0.00
Interest Income 2,187,020.28 2,131,764.84 55,255.44
Total Service and Business Income 58,467,968.55 58,412,713.11 55,255.44
TOTAL OPERATING INCOME 681,067,582.14 650,167,441.34 30,900,140.80
LESS: CURRENT OPERATING EXPENSES
PERSONNEL SERVICES
Salaries and Wages
Salaries and Wages - Regular 90,056,884.56 90,056,884.56 0.00
Salaries and Wages - Casual/Contractual 3,480,000.00 0.00 3,480,000.00
Other Compensation
Personnel Economic Relief Allowance (PERA) 8,309,000.00 8,309,000.00 0.00
Representation Allowance (RA) 2,166,750.00 2,166,750.00 0.00
Transportation Allowance (TA) 1,977,750.00 1,977,750.00 0.00
88
Special Education
Clothing/Uniform Allowance P 2,034,000.00 P 2,034,000.00 P 0.00
Subsistence Allowance 337,470.00 337,470.00 0.00
Laundry Allowance 254,821.00 254,821.00 0.00
Honoraria 1,242,000.00 0.00 1,242,000.00
Hazard Pay 4,773,531.45 4,773,531.45 0.00
Overtime and Night Pay 2,504,068.16 2,504,068.16 0.00
Year End Bonus 14,892,834.65 14,892,834.65 0.00
Cash Gift 1,751,000.00 1,751,000.00 0.00
Other Bonuses and Allowances 5,301,000.00 5,301,000.00 0.00
Personnel Benefits Contributions
Life and Retirement Insurance Contributions 10,671,828.38 10,671,828.38 0.00
Pag-IBIG Contributions 413,500.00 413,500.00 0.00
PhilHealth Contributions 1,253,000.17 1,253,000.17 0.00
Employees Compensation Insurance Premiums 413,492.98 413,492.98 0.00
Other Personnel Benefits
Terminal Leave Benefits 9,456,457.36 9,456,457.36 0.00
Other Personnel Benefits 461,338.39 461,338.39 0.00
Total Personal Services 161,750,727.10 157,028,727.10 4,722,000.00
MAINTENANCE AND OTHER OPERATING EXPENSES
Travelling Expenses
Travelling Expenses - Local 559,371.00 332,771.00 226,600.00
Training and Scholarship Expenses
Training Expenses 1,004,240.46 1,004,240.46 0.00
Scholarship Expenses 3,260,000.00 3,260,000.00 0.00
Supplies and Material Expenses
Office Supplies Expense 8,267,370.07 8,267,370.07 0.00
Accountable Forms Expenses 469,406.64 469,406.64 0.00
Non-Accountable Forms Expenses 371,800.00 371,800.00 0.00
Welfare Goods Expenses 142,655,080.20 142,655,080.20 0.00
Drugs and Medicines Expenses 7,288,353.44 7,288,353.44 0.00
Medical, Dental and Laboratory Supplies Expenses 11,580,598.00 11,580,598.00 0.00
Fuel, Oil and Lubrication Expenses 10,055,754.09 10,055,754.09 0.00
Agricultural and Marine Supplies Expenses 720,777.50 720,777.50 0.00
Textbooks and Instructional Materials Expenses 182,000.00 182,000.00 0.00
Other Supplies and Materials Expenses 27,793,613.33 22,596,838.33 5,196,775.00
Utility Expenses
Water Expenses 1,933,466.04 1,933,466.04 0.00
Electricity Expenses 9,448,521.93 9,280,548.02 167,973.91
Communication Expenses
Telephone Expenses 4,591,106.36 4,591,106.36 0.00
Confidential, Intelligence, Extraordinary and
Miscellaneous Expenses
Confidential Expenses 13,200,000.00 13,200,000.00 0.00
Professional Services
Consultancy Services 150,000.00 150,000.00 0.00
Other Professional Services 1,494,500.00 1,494,500.00 0.00
General Services
Environment/Sanitary Services 39,998,000.00 39,998,000.00 0.00
Other General Services 122,804,832.06 118,615,332.06 4,189,500.00
Repairs and Maintenance
Repairs and Maintenance - Infrastructure Assets 733,254.81 733,254.81 0.00
Repairs and Maintenance - Building and Other Structures 12,188,527.02 11,760,970.02 427,557.00
Repairs and Maintenance - Machineries Equipment 1,196,946.00 1,196,946.00 0.00
Repairs and Maintenance - Transportation Equipment 3,490,071.26 3,490,071.26 0.00
Repairs and Maintenance - Furniture and Fixtures 43,000.00 43,000.00 0.00
Taxes, Insurance Premiums and Other Fees
Fidelity Bond Premiums 207,781.25 207,781.25 0.00
Insurance Expenses 28,811.44 28,811.44 0.00
89
Special Education
Other Maintenance and Operating Expenses
Representation Expenses P 689,761.20 P 689,761.20 P 0.00
Rent Expenses 256,000.00 256,000.00 0.00
Membership Dues and Contributions to Organizations 50,000.00 50,000.00 0.00
Donations 49,969,421.04 49,969,421.04 0.00
Other Maintenance and Operating Expenses 5,180,330.35 4,727,330.35 453,000.00
Total Maintenance and Operating Expenses 481,862,695.49 471,201,289.58 10,661,405.91
NON-CASH EXPENSES
Depreciation
Depreciation - Investment Property 1,488,209.10 1,488,209.10 0.00
Depreciation - Land Improvements 815,624.15 551,165.68 264,458.47
Depreciation - Infrastructure Assets 3,565,548.91 3,560,033.97 5,514.94
Depreciation - Buildings and Structures 10,889,018.54 8,858,446.74 2,030,571.80
Depreciation - Machinery Equipment 14,386,151.09 13,485,646.52 900,504.57
Depreciation - Transportation Equipment 7,494,679.60 7,494,679.60 0.00
Depreciation - Furniture, Fixtures and Books 867,603.43 829,888.43 37,715.00
Depreciation - Other Property, Plant and Equipment 2,299,028.24 758,363.16 1,540,665.08
Amortization
Amortization - Intangible Assets 104,931.68 104,931.68 0.00
Total Non-Cash Expenses 41,910,794.74 37,131,364.88 4,779,429.86
TOTAL CURRENT OPERATING EXPENSES 685,524,217.33 665,361,381.56 20,162,835.77
SURPLUS (DEFICIT) FROM CURRENT OPERATIONS (4,456,635.19) (15,193,940.22) 10,737,305.03
ADD (DEDUCT): TRANSFERS, ASSISTANCE AND SUBSIDY
Assistance and Subsidy from
Subsidy from National Government 39,287,268.00 39,287,268.00 0.00
Financial Assistance/Subsidy to
Subsidy to Other Local Government Units 1,435,000.00 1,435,000.00 0.00
Transfers to
Transfers of Unspent Current Year DRRM Funds to the
Trust Funds 151,762.25 151,762.25 0.00
Total Transfers, Assistance and Subsidy to 1,586,762.25 1,586,762.25 0.00
NET FINANCIAL ASSISTANCE/SUBSIDY 37,700,505.75 37,700,505.75 0.00
Other Non-Operating Income
Gains
Gain on Sale of Property, Plant and Equipment 14,250.00 14,250.00 0.00
Miscellaneous Income
Miscellaneous Income 765,047.59 765,047.59 0.00
Net Other Non-Operating Income/Losses 779,297.59 779,297.59 0.00
SURPLUS (DEFICIT) FOR THE PERIOD P 34,023,168.15 P 23,285,863.12 P 10,737,305.03
90
Appendix 3
AAR Page No. 6
Statement of Changes in Net Asset/Equity
By Fund
Special Education
NET ASSETS/EQUITY
Balance at January 1, 2020 P 889,698,795.69 P 794,610,450.61 P 95,088,345.08
Add (Deduct)
Prior Period Errors 4,342,428.41 4,342,428.41 0.00
Restated Balance 894,041,224.10 798,952,879.02 95,088,345.08
Add (Deduct) Changes in net assets/equity during the year
Adjustment of net revenue recognized directly in net assets/equity 15,735,754.47 15,735,754.47 0.00
Suplus (Deficit) for the period 34,023,168.15 23,285,863.12 10,737,305.03
Total recognized revenue and expenses for the period 49,758,922.62 39,021,617.59 10,737,305.03
Balance at December 31, 2020 P 943,800,146.72 P 837,974,496.61 P 105,825,650.11
91
Appendix 4
AAR Page No. 7
Statement of Cash Flow
By Fund
Special Education
Cash Flows from Operating Activities
Cash Inflows
Collection from taxpayers P 209,934,698.06 P 155,887,436.53 P 54,047,261.53 P 0.00
Share from Internal Revenue Allotment 471,447,216.00 471,447,216.00 0.00 0.00
Receipts from business/service income 56,329,218.27 56,329,218.27 0.00 0.00
Interest Income 2,161,016.73 2,105,761.29 55,255.44 0.00
Other Receipts 344,664,706.19 87,524,806.24 730,993.35 256,408,906.60
Total Cash Inflows 1,084,536,855.25 773,294,438.33 54,833,510.32 256,408,906.60
Cash Outflows
Payment to suppliers and creditors 670,703,096.43 407,097,483.46 16,278,463.63 247,327,149.34
Payment to employees 244,247,735.66 239,940,245.95 4,307,489.71 0.00
Other Payments 183,161,032.70 106,771,679.96 27,664,962.02 48,724,390.72
Total Cash Outflows 1,098,111,864.79 753,809,409.37 48,250,915.36 296,051,540.06
Net Cash Flows from Operating Activities (13,575,009.54) 19,485,028.96 6,582,594.96 (39,642,633.46)
Cash Flows From Investing Activities
Cash Inflows 0.00 0.00 0.00 0.00
Total Cash Inflows 0.00 0.00 0.00 0.00
Cash Outflows
Purchase/Construction of Investment Property 1,996,578.31 1,996,578.31 0.00 0.00
Purchase/Construction of PPE 73,566,412.45 70,348,227.45 3,218,185.00 0.00
Total Cash Outflows 75,562,990.76 72,344,805.76 3,218,185.00 0.00
Net Cash Flows from Investing Activities (75,562,990.76) (72,344,805.76) (3,218,185.00) 0.00
Cash Flow from Financing Activities
Cash Inflows 0.00 0.00 0.00 0.00
Cash OutFlows 0.00 0.00 0.00 0.00
Net Cash Flows from Financing Activities 0.00 0.00 0.00 0.00
Total Cash Provided by Operating, Investing (89,138,000.30) (52,859,776.80) 3,364,409.96 (39,642,633.46)
and Financing Activities
Add : Cash at the Beginning of the year 495,526,908.74 354,766,034.38 79,425,235.99 61,335,638.37
Cash Balance Ending December 31, 2020 P 406,388,908.44 P 301,906,257.58 P 82,789,645.95 P 21,693,004.91
92
Appendix 5
AAR Page No. 8
Statement of Comparison of Budget and Actual Amounts
By Fund
Budgeted Amounts Original and Actual Final Budget and
Particulars Original Final Final Budget Amounts Actual Amounts
GENERAL FUND
Revenue
A. Local Sources
Tax Revenue
Tax Revenue - Property P 28,000,000.00 P 28,000,000.00 P 0.00 P 22,112,631.34 P 5,887,368.66
Tax Revenue - Goods and Services 70,800,000.00 70,800,000.00 0.00 88,756,010.50 (17,956,010.50)
Other Local Taxes 7,800,000.00 7,800,000.00 0.00 6,302,683.57 1,497,316.43
Non-Tax Revenue
Service Income 31,850,000.00 31,850,000.00 0.00 28,544,536.22 3,305,463.78
Business Income 31,650,000.00 31,650,000.00 0.00 29,868,176.89 1,781,823.11
Other Income Receipts 2,206,904.00 2,206,904.00 0.00 765,047.59 1,441,856.41
Total Non - Tax Revenue 65,706,904.00 65,706,904.00 0.00 59,177,760.70 6,529,143.30
B. External Sources
Share from the National Internal Revenue 472,193,096.00 472,193,096.00 0.00 471,447,216.00 745,880.00
Share from GOCCs 500,000.00 500,000.00 0.00 0.00 500,000.00
Share from Economic Zones 5,000,000.00 5,000,000.00 0.00 3,136,186.82 1,863,813.18
Gain on Sale of Property, Plant and Equipment 0.00 0.00 0.00 14,250.00 (14,250.00)
Other Receipts (Share, Grants and Donations) 0.00 39,287,268.00 (39,287,268.00) 39,287,268.00 0.00
Total External Sources 477,693,096.00 516,980,364.00 (39,287,268.00) 513,884,920.82 3,095,443.18
Total Revenue and Receipts 650,000,000.00 689,287,268.00 (39,287,268.00) 690,234,006.93 (946,738.93)
Expenditures
Personnel Services 111,760,178.00 117,509,782.00 (5,749,604.00) 99,308,589.72 18,201,192.28
Capital Outlay 49,126,292.00 45,076,292.00 4,050,000.00 30,350,684.20 14,725,607.80
Capital Outlay 570,000.00 620,000.00 (50,000.00) 585,857.00 34,143.00
Personnel Services 12,745,000.00 12,918,101.00 (173,101.00) 11,136,147.20 1,781,953.80
Capital Outlay 287,000.00 287,000.00 0.00 286,444.00 556.00
Economic Services
Personnel Services 25,450,000.00 25,254,794.00 195,206.00 20,245,380.88 5,009,413.12
Capital Outlay 1,033,200.00 1,033,200.00 0.00 59,250.00 973,950.00
Other Purpose:
LDRRMF
Capital Outlay 18,000,000.00 0.00 18,000,000.00 0.00 0.00
Capital Outlay 77,500,000.00 55,902,147.31 21,597,852.69 55,533,457.39 368,689.92
LDRRMF
Capital Outlay 3,612,720.12 9,212,720.12 (5,600,000.00) 4,670,094.00 4,542,626.12
Maintenance and Other Operating Expenses 2,150,000.00 11,437,002.67 (9,287,002.67) 22,788,390.45 (11,351,387.78)
Capital Outlay 35,220,397.94 25,933,395.27 9,287,002.67 10,521,588.87 15,411,806.40
Total Continuing Appropriations 40,983,118.06 46,583,118.06 (5,600,000.00) 37,980,073.32 8,603,044.74

Maintenance and Other Operating Expenses 327,198,330.00 511,388,227.36 472,883,310.92 38,504,916.44
Capital Outlay 185,349,610.06 138,064,754.70 102,007,375.46 36,057,379.24
Total P 690,983,118.06 P 835,229,018.06 P 730,145,780.94 P 105,083,237.12
93
SPECIAL EDUCATION FUND

Revenue
Local Sources
Tax Revenue
Non-Tax Revenue
Other Income and Receipts 0.00 0.00 0.00 55,255.44 (55,255.44)
Total Revenue and Receipts 35,000,000.00 35,000,000.00 0.00 30,900,140.80 4,099,859.20
Expenditures
Education
Personnel Services 5,000,000.00 5,000,000.00 0.00 4,722,000.00 278,000.00
Capital Outlay 7,100,000.00 10,600,000.00 (3,500,000.00) 9,874,255.67 725,744.33
Total Current Appropriations 35,000,000.00 35,000,000.00 0.00 25,257,661.58 9,742,338.42
Surplus (Deficit) for the period P 0.00 P 0.00 P 0.00 P 5,642,479.22 P (5,642,479.22)
Personal Services P 5,000,000.00 P 5,000,000.00 P 4,722,000.00 P 278,000.00

Capital Outlay 7,100,000.00 10,600,000.00 9,874,255.67 725,744.33
Total P 35,000,000.00 P 35,000,000.00 P 25,257,661.58 P 9,742,338.42
TOTAL
Revenue
A. Local Sources
Tax Revenue
Tax Revenue - Goods and Services 70,800,000.00 70,800,000.00 0.00 88,756,010.50 (17,956,010.50)
Other Local Taxes 7,800,000.00 7,800,000.00 0.00 6,302,683.57 1,497,316.43
Non-Tax Revenue
Service Income 31,850,000.00 31,850,000.00 0.00 28,544,536.22 3,305,463.78
Business Income 31,650,000.00 31,650,000.00 0.00 29,868,176.89 1,781,823.11
Other Income Receipts 2,206,904.00 2,206,904.00 0.00 820,303.03 1,386,600.97
Total Non - Tax Revenue 65,706,904.00 65,706,904.00 0.00 59,233,016.14 6,473,887.86
B. External Sources
Share from the National Internal Revenue 472,193,096.00 472,193,096.00 0.00 471,447,216.00 745,880.00
Share from GOCCs 500,000.00 500,000.00 0.00 0.00 500,000.00
Share from Economic Zones 5,000,000.00 5,000,000.00 0.00 3,136,186.82 1,863,813.18
Gain on Sale of Property, Plant and Equipment 0.00 0.00 0.00 14,250.00 (14,250.00)
Other Receipts (Share, Grants and Donations) 0.00 39,287,268.00 (39,287,268.00) 39,287,268.00 0.00
Total External Sources 477,693,096.00 516,980,364.00 (39,287,268.00) 513,884,920.82 3,095,443.18
Total Revenue and Receipts 685,000,000.00 724,287,268.00 (39,287,268.00) 721,134,147.73 3,153,120.27
Expenditures
Capital Outlay 49,126,292.00 45,076,292.00 4,050,000.00 30,350,684.20 14,725,607.80
Education
Personnel Services 5,000,000.00 5,000,000.00 0.00 4,722,000.00 278,000.00
Capital Outlay 7,100,000.00 10,600,000.00 (3,500,000.00) 9,874,255.67 725,744.33
Capital Outlay 570,000.00 620,000.00 (50,000.00) 585,857.00 34,143.00
Personnel Services 12,745,000.00 12,918,101.00 (173,101.00) 11,136,147.20 1,781,953.80
Capital Outlay 287,000.00 287,000.00 0.00 286,444.00 556.00
Economic Services
Personnel Services 25,450,000.00 25,254,794.00 195,206.00 20,245,380.88 5,009,413.12
Capital Outlay 1,033,200.00 1,033,200.00 0.00 59,250.00 973,950.00
Other Purpose:
LDRRMF
Capital Outlay 18,000,000.00 0.00 18,000,000.00 0.00 0.00
Capital Outlay 77,500,000.00 55,902,147.31 21,597,852.69 55,533,457.39 368,689.92
94
LDRRMF
Capital Outlay P 3,612,720.12 P 9,212,720.12 P (5,600,000.00) P 4,670,094.00 P 4,542,626.12
Maintenance and Other Operating Expenses 2,150,000.00 11,437,002.67 (9,287,002.67) 22,788,390.45 (11,351,387.78)
Capital Outlay 35,220,397.94 25,933,395.27 9,287,002.67 10,521,588.87 15,411,806.40
Total Continuing Appropriations 40,983,118.06 46,583,118.06 (5,600,000.00) 37,980,073.32 8,603,044.74

Capital Outlay 192,449,610.06 148,664,754.70 111,881,631.13 36,783,123.57
Total P 725,983,118.06 P 870,229,018.06 P 755,403,442.52 P 114,825,575.54
95
Appendix 6
AAR Page No. 35
Municipal Government of Tanza, Cavite

Schedule of Property, Plant and Equipment Accounts per Accounting Records
(Construction in Progress Excluded)
GENERAL FUND (GF)
Land
Land P 25,242,971.16 P 0.00 P 25,242,971.16
Sub-total 25,242,971.16 0.00 25,242,971.16
Land Improvements
Other Land Improvements 13,829,943.07 5,687,030.25 8,142,912.82
Sub-total 13,829,943.07 5,687,030.25 8,142,912.82
Road Networks 127,748,309.85 283,980.93 127,464,328.92
Flood Control Systems 20,685,449.00 0.00 20,685,449.00
Water Supply Systems 5,978,426.81 1,276,179.84 4,702,246.97
Power Supply Systems 33,214,119.05 4,137,805.68 29,076,313.37
Parks, Plazas and Monuments 8,794,175.58 736,916.59 8,057,258.99
Other Infrastructure Assets 65,159,930.49 417,478.73 64,742,451.76
Sub-total 261,580,410.78 6,852,361.77 254,728,049.01
Buildings 114,250,827.49 37,152,241.90 77,098,585.59
Hospitals and Health Centers 22,624,522.21 5,429,735.67 17,194,786.54
Markets 27,393,372.57 15,401,963.38 11,991,409.19
Slaughterhouses 14,141,799.09 2,855,616.51 11,286,182.58
Other Structures 60,035,113.63 16,031,817.36 44,003,296.27
Sub-total 238,445,634.99 76,871,374.82 161,574,260.17
Office Equipment 12,376,503.93 9,231,519.45 3,144,984.48
Information and Communication 23,396,428.00 16,434,343.37 6,962,084.63
Technology Equipment
Agricultural and Forestry Equipment 2,766,330.00 1,907,556.61 858,773.39
Communication Equipment 6,073,672.50 2,851,932.74 3,221,739.76
Construction and Heavy Equipment 25,140,000.00 10,318,917.45 14,821,082.55
Disaster Response and Rescue Equipment 51,333,022.00 13,323,357.76 38,009,664.24
Military, Police and Security Equipment 10,846,557.00 2,717,213.97 8,129,343.03
Medical Equipment 4,758,072.75 1,480,397.11 3,277,675.64
Other Machinery and Equipment 14,417,787.72 5,323,194.05 9,094,593.67
Sub-total 151,108,373.90 63,588,432.51 87,519,941.39
Motor Vehicles 101,362,734.24 71,829,241.00 29,533,493.24
Watercrafts 1,433,144.50 1,371,107.64 62,036.86
Sub-total 102,795,878.74 73,200,348.64 29,595,530.10
Furniture and Fixtures 12,189,405.41 5,893,623.95 6,295,781.46
Sub-total 12,189,405.41 5,893,623.95 6,295,781.46
Other Property, Plant and Equipment 12,673,058.04 3,684,321.53 8,988,736.51
Sub-total 12,673,058.04 3,684,321.53 8,988,736.51
Total GF 817,865,676.09 235,777,493.47 582,088,182.62
96
SPECIAL EDUCATION FUND (SEF)
Land Improvements
Other Land Improvements 5,092,855.36 2,364,413.61 2,728,441.75
Sub-total 5,092,855.36 2,364,413.61 2,728,441.75
Flood Control Systems 191,006.46 0.00 191,006.46
Water Supply Systems 114,433.18 0.00 114,433.18
Other Infrastructure Assets 29,026.00 22,059.76 6,966.24
Sub-total 334,465.64 22,059.76 312,405.88
School Buildings 40,390,046.11 14,244,533.53 26,145,512.58
Other Structures 4,878,245.48 3,677,796.83 1,200,448.65
Sub-total 45,268,291.59 17,922,330.36 27,345,961.23
Office Equipment 3,965,401.20 1,635,187.05 2,330,214.15
Information and Communication 4,012,349.00 2,836,106.48 1,176,242.52
Technology Equipment
Agricultural and Forestry Equipment 380,000.00 246,683.33 133,316.67
Medical Equipment 58,000.00 44,080.00 13,920.00
Technical and Scientific Equipment 34,705.00 31,234.50 3,470.50
Other Machinery and Equipment 131,427.50 24,971.22 106,456.28
Sub-total 8,581,882.70 4,818,262.58 3,763,620.12
Furniture and Fixtures 2,227,682.15 1,731,722.18 495,959.97
Sub-total 2,227,682.15 1,731,722.18 495,959.97
Other Property, Plant and Equipment 10,562,465.50 5,678,170.69 4,884,294.81
Sub-total 10,562,465.50 5,678,170.69 4,884,294.81
Total SEF 72,067,642.94 32,536,959.18 39,530,683.76
Total PPE P 889,933,319.03 P 268,314,452.65 P 621,618,866.38
97
Appendix 7
AAR Page No. 38

Schedule of Delinquent Taxpayers per Barangay
Basic (excluding SEF (excluding

Barangay Prior Year Current Year Penalties Total Basic SEF Penalties) Penalties)
Poblacion P 5,777,466.10 P 321,805.00 P 4,159,775.59 P 10,259,046.69 P 5,129,523.35 P 5,129,523.35 P 3,049,635.55 P 3,049,635.55
Amaya 7,607,034.25 536,661.00 5,477,064.66 13,620,759.91 6,810,379.96 6,810,379.96 4,071,847.63 4,071,847.63
Bagtas 5,918,582.98 281,617.80 4,261,379.75 10,461,580.53 5,230,790.27 5,230,790.27 3,100,100.39 3,100,100.39
Biga 591,198.10 62,824.00 410,584.87 1,064,606.97 532,303.49 532,303.49 327,011.05 327,011.05
Biwas 4,029,204.00 228,542.40 2,901,026.88 7,158,773.28 3,579,386.64 3,579,386.64 2,128,873.20 2,128,873.20
Bucal 1,368,769.90 101,212.60 985,514.33 2,455,496.83 1,227,748.42 1,227,748.42 734,991.25 734,991.25
Bunga 364,126.76 30,599.04 254,827.50 649,553.30 324,776.65 324,776.65 197,362.90 197,362.90
Calibuyo 3,695,701.95 266,024.20 2,661,035.00 6,622,761.15 3,311,380.58 3,311,380.58 1,980,863.08 1,980,863.08
Capipisa 4,834,506.13 329,241.92 3,879,777.84 9,043,525.89 4,521,762.95 4,521,762.95 2,581,874.03 2,581,874.03
Daang Amaya 11,478,389.85 626,252.10 8,264,440.69 20,369,082.64 10,184,541.32 10,184,541.32 6,052,320.98 6,052,320.98
Halayhay 660,071.46 49,872.40 475,251.45 1,185,195.31 592,597.66 592,597.66 354,971.93 354,971.93
Julugan 6,823,799.21 426,414.00 4,913,135.43 12,163,348.64 6,081,674.32 6,081,674.32 3,625,106.61 3,625,106.61
Lambingan 1,332,298.60 64,711.80 959,254.99 2,356,265.39 1,178,132.70 1,178,132.70 698,505.20 698,505.20
Mulawin 4,966,960.60 303,387.20 3,576,211.63 8,846,559.43 4,423,279.72 4,423,279.72 2,635,173.90 2,635,173.90
Paradahan 786,044.78 68,183.00 622,289.47 1,476,517.25 738,258.63 738,258.63 427,113.89 427,113.89
Punta 6,668,199.60 364,876.20 4,801,103.71 11,834,179.51 5,917,089.76 5,917,089.76 3,516,537.90 3,516,537.90
Sahud Ulan 2,094,441.80 126,686.40 5,477,929.92 7,699,058.12 3,849,529.06 3,849,529.06 1,110,564.10 1,110,564.10
Sanja Mayor 1,254,158.00 91,412.40 894,960.47 2,240,530.87 1,120,265.44 1,120,265.44 672,785.20 672,785.20
Santol 1,733,574.81 104,461.20 1,205,052.28 3,043,088.29 1,521,544.14 1,521,544.14 919,018.00 919,018.00
Quintana 29,329,825.00 1,972,637.60 21,117,474.00 52,419,936.60 26,209,968.30 26,209,968.30 15,651,231.30 15,651,231.30
Tres Cruses 9,215,349.45 701,310.20 6,634,856.74 16,551,516.39 8,275,758.20 8,275,758.20 4,958,329.83 4,958,329.83
Total P 110,529,703.33 P 7,058,732.46 P 83,932,947.20 P 201,521,382.99 P 100,760,691.49 P 100,760,691.49 P 58,794,217.89 P 58,794,217.89
98
Appendix 8
AAR Page No. 41

Schedule of Financial Assistance to Client/Beneficiaries Diagnosed with COVID-19
For Calendar Year 2020
Date Name/Particular Amount

04/02/2020 1 Marianne April Magdaraog: F/A AICS FUND P 20,000.00
04/02/2020 2 Roy Pilapil Dawal: F/A AICS FUND 20,000.00
04/06/2020 3 Francisco C. Arayata: F/A AICS FUND 20,000.00
04/06/2020 4 Rosanna V. Alarca: F/A AICS FUND 20,000.00
04/06/2020 5 Edward G. Dela Fuente: F/A AICS FUND 20,000.00
04/13/2020 6 Ma. Theresa S. Mulleno: F/A AICS FUND 20,000.00
04/13/2020 7 Graciel Ann Riginding: F/A AICS FUND 20,000.00
06/22/2020 8 Lyzl Lyn Adeva: F/A AICS FUND 20,000.00
06/22/2020 9 Marcelo Atienza: F/A AICS FUND 20,000.00
06/22/2020 10 Roberto Garcia: F/A AICS FUND 20,000.00
06/22/2020 11 Apolinario Obispo: F/A AICS FUND 20,000.00
06/24/2020 12 Erwin Baiutista: F/A AICS FUND 20,000.00
06/24/2020 13 Rachelle Marabe: F/A AICS FUND 20,000.00
06/24/2020 14 Rosie I. Andoy: F/A AICS FUND 20,000.00
06/24/2020 15 Erwin Romel Figueroa: F/A AICS FUND 20,000.00
06/24/2020 16 Paulo G. Nagbuya: F/A AICS FUND 20,000.00
06/25/2020 17 Normino Cataran: F/A AICS FUND 20,000.00
07/07/2020 18 Ramon Carrascal: F/A AICS FUND 20,000.00
07/21/2020 19 Mary Jingle Alcantara: F/A AICS FUND 20,000.00
07/21/2020 20 Avigail Cruzillo: F/A AICS FUND 20,000.00
07/21/2020 21 Mary Ann Galanida: F/A AICS FUND 20,000.00
07/21/2020 22 Jermarion Cristoria: F/A AICS FUND 20,000.00
07/21/2020 23 Ariane Calibara: F/A AICS FUND 20,000.00
07/21/2020 24 Grace Arroyo: F/A AICS FUND 20,000.00
07/21/2020 25 Raffy Cacho: F/A AICS FUND 20,000.00
07/21/2020 26 Judy Calacien: F/A AICS FUND 20,000.00
07/21/2020 27 Melanio Blanco Jr.: F/A AICS FUND 20,000.00
07/21/2020 28 Ana Jamille Cesa: F/A AICS FUND 20,000.00
07/21/2020 29 Lord Leonardo: F/A AICS FUND 20,000.00
07/21/2020 30 Sonia Cunanan: F/A AICS FUND 20,000.00
07/21/2020 31 Rondel Senarbe: F/A AICS FUND 20,000.00
07/22/2020 32 Joseph Tamayo: F/A AICS FUND 20,000.00
07/22/2020 33 Ariel Banta: F/A AICS FUND 20,000.00
07/22/2020 34 Arnold Rouen Datinguinoo: F/A AICS FUND 20,000.00
07/22/2020 35 Rogelio Cenizal: F/A AICS FUND 20,000.00
07/22/2020 36 Danny Olop: F/A AICS FUND 20,000.00
07/22/2020 37 Maylene Agreda: F/A AICS FUND 20,000.00
07/23/2020 38 Ma. Teresa Abelido: F/A AICS FUND 20,000.00
07/29/2020 39 Mary Queen Cariño: F/A AICS FUND 20,000.00
07/29/2020 40 Ma. Corazon Caringal: F/A AICS FUND 20,000.00
07/29/2020 41 Mercy Clamosa: F/A AICS FUND 20,000.00
07/30/2020 42 Victoria Catanghal: F/A AICS FUND 20,000.00
99
07/30/2020 43 Montessa Catanghal: F/A AICS FUND 20,000.00
08/20/2020 44 Michael Godito: F/A AICS FUND 10,000.00
08/20/2020 45 Junille Sayson: F/A AICS FUND 10,000.00
08/20/2020 46 Marian Cabuhat: F/A AICS FUND 10,000.00
08/20/2020 47 Ma. Lea Fuentes: F/A AICS FUND 20,000.00
08/27/2020 48 Ramon Constantino: F/A AICS FUND 10,000.00
08/27/2020 49 Fernan Isuela: F/A AICS FUND 10,000.00
08/27/2020 50 Christopher Veron: F/A AICS FUND 10,000.00
08/27/2020 51 Edgar Sambajon: F/A AICS FUND 10,000.00
08/27/2020 52 Raymond Bugarin: F/A AICS FUND 10,000.00
08/27/2020 53 Rodney Reed Payen: F/A AICS FUND 10,000.00
08/27/2020 54 Jose Marie Rementilla: F/A AICS FUND 20,000.00
08/27/2020 55 Robert Navarro: F/A AICS FUND 20,000.00
08/27/2020 56 Mark Nickel Fermin: F/A AICS FUND 10,000.00
08/27/2020 57 Patricia Anne Bernal: F/A AICS FUND 10,000.00
08/27/2020 58 Rowell Mine: F/A AICS FUND 10,000.00
08/27/2020 59 Jefrey Cayao: F/A AICS FUND 10,000.00
08/27/2020 60 Glenn Nano: F/A AICS FUND 10,000.00
08/27/2020 61 Samuel Dedase: F/A AICS FUND 10,000.00
08/27/2020 62 Susana Pastolero: F/A AICS FUND 10,000.00
08/27/2020 63 Jayson Hapayan: F/A AICS FUND 10,000.00
08/27/2020 64 Jivelyn Lazo: F/A AICS FUND 10,000.00
08/27/2020 65 Diana Rose Lucielo: F/A AICS FUND 10,000.00
08/27/2020 66 Alieda Rael: F/A AICS FUND 10,000.00
08/27/2020 67 Jade Rick G. Gonzales: F/A AICS FUND 20,000.00
08/27/2020 68 Reygie Yusores: F/A AICS FUND 10,000.00
08/27/2020 69 Ivan Atienza: F/A AICS FUND 10,000.00
08/27/2020 70 Sonny Costa: F/A AICS FUND 10,000.00
09/02/2020 71 Junar Pontalba: F/A AICS FUND 20,000.00
09/02/2020 72 Jenry Badato: F/A AICS FUND 10,000.00
09/02/2020 73 Francis Lim: F/A AICS FUND 10,000.00
09/02/2020 74 Dalia Yuzon: F/A AICS FUND 20,000.00
09/02/2020 75 Renato Ete: F/A AICS FUND 10,000.00
09/02/2020 76 Jayler Arañas: F/A AICS FUND 10,000.00
09/02/2020 77 Rico Sombrero: F/A AICS FUND 20,000.00
09/02/2020 78 Roberto Borras: F/A AICS FUND 10,000.00
09/02/2020 79 Nany Campano: F/A AICS FUND 10,000.00
09/02/2020 80 Khea Ces Ozeata: F/A AICS FUND 10,000.00
09/02/2020 81 Randy Bonite: F/A AICS FUND 10,000.00
09/10/2020 82 Kim Anzelli Asunto: F/A AICS FUND 10,000.00
09/10/2020 83 Marjorie Hope Tangub: F/A AICS FUND 10,000.00
09/11/2020 84 Michael Mello: F/A AICS FUND 20,000.00
09/11/2020 85 Melita Galang: F/A AICS FUND 10,000.00
09/11/2020 86 Charlie Magbanua: F/A AICS FUND 10,000.00
09/11/2020 87 Jesusa Tamio: F/A AICS FUND 10,000.00
09/11/2020 88 Danilo Crone: F/A AICS FUND 10,000.00
09/11/2020 89 Syra Docot: F/A AICS FUND 10,000.00
09/11/2020 90 Danilo Salmasan: F/A AICS FUND 10,000.00
09/11/2020 91 Roland Poquita: F/A AICS FUND 10,000.00
100
09/16/2020 92 Nilo Bucao: F/A AICS FUND Covid 10,000.00
09/25/2020 93 Prudemcio Solajes: F/A AICS FUND (Covid) 5,000.00
09/25/2020 94 Regie Arenal: F/A AICS FUND (Covid) 5,000.00
09/25/2020 95 Alfie Bolante: F/A AICS FUND (Covid) 5,000.00
09/25/2020 96 Lemuel Pura: F/A AICS FUND (Covid) 5,000.00
09/25/2020 97 Bernardo De CAstro: F/A AICS FUND (Covid) 5,000.00
09/25/2020 98 Agustin Dagohoy: F/A AICS FUND (Covid) 5,000.00
09/28/2020 99 Laila Tomaro: F/A AICS FUND Covid 20,000.00
09/28/2020 100 Renan Aquijo: F/A AICS FUND Covid 20,000.00
09/28/2020 101 Dennis Mark Linangga: F/A AICS FUND Covid 20,000.00
09/28/2020 102 Sheila May Urbayo: F/A AICS FUND Covid 10,000.00
09/28/2020 103 Yolanda Avestroz: F/A AICS FUND Covid 10,000.00
09/28/2020 104 Maria Corazon Castro: F/A AICS FUND Covid 10,000.00
09/28/2020 105 Jeferson Camatiles: F/A AICS FUND Covid 5,000.00
09/28/2020 106 Virginia Paras: F/A AICS FUND Covid 5,000.00
09/28/2020 107 Bernardino Casuga: F/A AICS FUND Covid 5,000.00
09/28/2020 108 Edgardo Belmonte: F/A AICS FUND Covid 5,000.00
09/28/2020 109 Jacqueline Dones: F/A AICS FUND Covid 5,000.00
09/28/2020 110 Imelda Esguerra: F/A AICS FUND Covid 5,000.00
09/28/2020 111 Elizabeth Figueroa: F/A AICS FUND Covid 5,000.00
09/28/2020 112 Pio Ordoyo: F/A AICS FUND Covid 5,000.00
09/28/2020 113 Prescilla Co: F/A AICS FUND Covid 5,000.00
09/28/2020 114 Josephine Ner: F/A AICS FUND Covid 5,000.00
10/01/2020 115 Maricor Arbis: F/A AICS FUND COVID 5,000.00
10/01/2020 116 Laryhil Jan Perea: F/A AICS FUND COVID 5,000.00
10/01/2020 117 Angelo Cerrero: F/A AICS FUND COVID 5,000.00
10/01/2020 118 Florenda Jasmin: F/A AICS FUND COVID 10,000.00
10/01/2020 119 Jeremie Tambis: F/A AICS FUND COVID 10,000.00
10/01/2020 120 Jerwin Abletes: F/A AICS FUND COVID 5,000.00
10/01/2020 121 Bernardine Castillo: F/A AICS FUND COVID 5,000.00
10/01/2020 122 Donald Quiba: F/A AICS FUND COVID 5,000.00
10/01/2020 123 Klyd Kim Carpizo: F/A AICS FUND COVID 5,000.00
10/01/2020 124 Wilson Curva: F/A AICS FUND COVID 5,000.00
10/01/2020 125 Shaira Mae Aron: F/A AICS FUND COVID 5,000.00
10/01/2020 126 Arjin Chacon: F/A AICS FUND COVID 5,000.00
10/01/2020 127 Delia Abayon: F/A AICS FUND COVID 5,000.00
10/01/2020 128 Ryan Lorenzo: F/A AICS FUND COVID 5,000.00
10/01/2020 129 Jemmilou Sabello: F/A AICS FUND COVID 5,000.00
10/01/2020 130 Felicitas Reyes: F/A AICS FUND COVID 5,000.00
10/01/2020 131 Alvin Jequinto: F/A AICS FUND COVID 5,000.00
10/01/2020 132 Rita Gabriel: F/A AICS FUND COVID 5,000.00
10/01/2020 133 Jonnis Asuncion: F/A AICS FUND COVID 5,000.00
10/01/2020 134 Shielo Joy Osoyos: F/A AICS FUND COVID 5,000.00
10/01/2020 135 John Mazon Tiangson: F/A AICS FUND COVID 5,000.00
10/01/2020 136 Victorio Oso Jr.: F/A AICS FUND COVID 5,000.00
10/01/2020 137 Jenric Suison: F/A AICS FUND COVID 5,000.00
10/01/2020 138 Arnold Cariaga: F/A AICS FUND COVID 5,000.00
10/01/2020 139 Ariel Landicho: F/A AICS FUND COVID 5,000.00
10/01/2020 140 Merry Joy Concha: F/A AICS FUND COVID 5,000.00
101
10/01/2020 141 Perry Escopin: F/A AICS FUND COVID 5,000.00
10/01/2020 142 Jocelyn Belonio: F/A AICS FUND COVID 5,000.00
10/01/2020 143 Julie Ann Marturillas: F/A AICS FUND COVID 5,000.00
10/01/2020 144 Maribeth Oma: F/A AICS FUND COVID 5,000.00
10/01/2020 145 Mabelle Ann Dultra: F/A AICS FUND COVID 5,000.00
10/01/2020 146 Bernardo Pante: F/A AICS FUND COVID 5,000.00
10/01/2020 147 Jeric Brigido: F/A AICS FUND COVID 5,000.00
10/01/2020 148 Mary Diane Abayan: F/A AICS FUND COVID 5,000.00
10/01/2020 149 Emilio Asas: F/A AICS FUND COVID 5,000.00
10/01/2020 150 Ronaldo Arenas: F/A AICS FUND COVID 5,000.00
10/01/2020 151 Anna Gay De Guzman: F/A AICS FUND COVID 5,000.00
10/01/2020 152 Nikki Calingay: F/A AICS FUND COVID 5,000.00
10/01/2020 153 Dominador Dillera: F/A AICS FUND COVID 5,000.00
10/01/2020 154 Anna Marie Lim: F/A AICS FUND COVID 5,000.00
10/01/2020 155 Khem Corsigo: F/A AICS FUND COVID 5,000.00
10/01/2020 156 Marlon Pascua: F/A AICS FUND COVID 5,000.00
10/01/2020 157 Dan Mark Torres: F/A AICS FUND COVID 5,000.00
10/01/2020 158 Derick Fadrillan: F/A AICS FUND COVID 5,000.00
10/01/2020 159 Rommel Ayson: F/A AICS FUND COVID 10,000.00
10/02/2020 160 Henzel Tibuyan: F/A AICS FUND Covid 5,000.00
10/02/2020 161 Jocelyn Dionisio: F/A AICS FUND Covid 5,000.00
10/02/2020 162 Roxan Dela Torre: F/A AICS FUND Covid 5,000.00
10/02/2020 163 Ma. Cheryl Oca: F/A AICS FUND Covid 5,000.00
10/02/2020 164 Menandro Catubo: F/A AICS FUND Covid 5,000.00
10/02/2020 165 Kelly Anne Luyun: F/A AICS FUND Covid 5,000.00
10/02/2020 166 Joseph Alviz: F/A AICS FUND Covid 5,000.00
10/02/2020 167 LF Benster Contreras: F/A AICS FUND Covid 5,000.00
10/02/2020 168 Joseph Caballies: F/A AICS FUND Covid 5,000.00
10/02/2020 169 Ace Bryan Leal: F/A AICS FUND Covid 5,000.00
10/02/2020 170 Benedick Centeno: F/A AICS FUND Covid 5,000.00
10/02/2020 171 Jennifer Araga: F/A AICS FUND Covid 5,000.00
10/02/2020 172 Dodgie Araracap: F/A AICS FUND Covid 5,000.00
10/02/2020 173 Romelyn Fojas: F/A AICS FUND Covid 5,000.00
10/05/2020 174 Charlie Tiamson: F/A AICS FUND (Covid) 5,000.00
10/05/2020 175 Arnold Vila: F/A AICS FUND (Covid), Biga 5,000.00
10/05/2020 176 Ginalyn Pilo: F/A AICS FUND (Covid), Biga 5,000.00
10/05/2020 177 Franz Ludwig Ojoylan: F/A AICS FUND (Covid) 5,000.00
10/05/2020 178 Rex Palermo: F/A AICS FUND (Covid) 5,000.00
10/05/2020 179 Amelia Tulao: F/A AICS FUND (Covid) 5,000.00
10/05/2020 180 Raynard Vasquez: F/A AICS FUND (Covid) 5,000.00
10/05/2020 181 Chrisman Arbonida: F/A AICS FUND (Covid) 8,000.00
10/05/2020 182 Edmond Sorosoro: F/A AICS FUND (Covid) 5,000.00
10/05/2020 183 Francisco Rojas: F/A AICS FUND (Covid) 5,000.00
10/05/2020 184 Cherry Ann Profeta: F/A AICS FUND (Covid) 5,000.00
10/05/2020 185 Raquel Cenizal: F/A AICS FUND (Covid) 5,000.00
10/05/2020 186 Donnaliza Tapangan: F/A AICS FUND (Covid) 5,000.00
10/05/2020 187 Daniel De Dios: F/A AICS FUND (Covid) 5,000.00
10/05/2020 188 Nancy Doneza: F/A AICS FUND (Covid) 5,000.00
10/05/2020 189 Wilma Carraca: F/A AICS FUND (Covid) 5,000.00
102
10/05/2020 190 Julio Pareja: F/A AICS FUND (Covid) 5,000.00
10/05/2020 191 Rodalyn Custodio: F/A AICS FUND (Covid) 5,000.00
10/05/2020 192 Jose Angelo Ramirez: F/A AICS FUND (Covid) 5,000.00
10/08/2020 193 Alain Castillo: F/A AICS FUND (Covid), Amaya V 20,000.00
10/08/2020 194 Marilyn Arayata: F/A AICS FUND (Covid) 5,000.00
10/08/2020 195 Corazon Del Rosario: F/A AICS FUND (Covid) 5,000.00
10/08/2020 196 Rogelio Ozales Jr.: F/A AICS FUND (Covid) 5,000.00
10/08/2020 197 Rolando Blanco: F/A AICS FUND (Covid) 5,000.00
10/08/2020 198 Juliebel Viray: F/A AICS FUND (Covid), Amaya V 5,000.00
10/08/2020 199 Timothy Jose Dazo: F/A AICS FUND (Covid), Amaya V 5,000.00
10/08/2020 200 Jerry Maniwang: F/A AICS FUND (Covid) 5,000.00
10/08/2020 201 Teresita Ovas: F/A AICS FUND (Covid) 5,000.00
10/08/2020 202 Christine Cesneros: F/A AICS FUND (Covid) 5,000.00
10/08/2020 203 Prisca Magtibay: F/A AICS FUND (Covid) 5,000.00
10/08/2020 204 Jovito Palacio: F/A AICS FUND (Covid) 5,000.00
10/08/2020 205 Rosalina Lidot: F/A AICS FUND (Covid) 5,000.00
10/08/2020 206 Ronaldo Ramiscal: F/A AICS FUND (Covid) 5,000.00
10/08/2020 207 Hope Dalen: F/A AICS FUND (Covid) 5,000.00
10/08/2020 208 Julius Valenzuela: F/A AICS FUND (Covid) 5,000.00
10/08/2020 209 Viofel Gabriel: F/A AICS FUND (Covid) 5,000.00
10/08/2020 210 Nikki Escaros: F/A AICS FUND (Covid) 5,000.00
10/08/2020 211 Arnel Solomon: F/A AICS FUND (Covid) 5,000.00
10/08/2020 212 Benjie Castro: F/A AICS FUND (Covid) 5,000.00
10/08/2020 213 Ronel Puntanes: F/A AICS FUND (Covid) 5,000.00
10/08/2020 214 Julie Ann Sy: F/A AICS FUND (Covid) 5,000.00
10/08/2020 215 Eliseo Escasinas: F/A AICS FUND (Covid) 5,000.00
10/08/2020 216 Benjamin Sonit: F/A AICS FUND (Covid) 5,000.00
10/08/2020 217 Shariel Vitobina: F/A AICS FUND (Covid) 5,000.00
10/08/2020 218 Raebert Arenal: F/A AICS FUND (Covid) 5,000.00
10/08/2020 219 Edmundo Sumayod: F/A AICS FUND (Covid) 5,000.00
10/08/2020 220 Eden Bersabe: F/A AICS FUND (Covid) 5,000.00
10/08/2020 221 Alekzandra Mhai Sui: F/A AICS FUND (Covid) 5,000.00
10/08/2020 222 Francis Fuyunan: F/A AICS FUND (Covid) 5,000.00
10/08/2020 223 Patricia Ann Reyes: F/A AICS FUND (Covid) 5,000.00
10/08/2020 224 Robert Soliva: F/A AICS FUND (Covid) 5,000.00
10/08/2020 225 Myla Sorra: F/A AICS FUND (Covid) 5,000.00
10/08/2020 226 Hazel Joy Majan: F/A AICS FUND (Covid) 5,000.00
10/08/2020 227 Maria Isabel Silva: F/A AICS FUND (Covid) 5,000.00
10/08/2020 228 Benjamin Lim: F/A AICS FUND (Covid) 5,000.00
10/08/2020 229 Rodelyn Chanjueco: F/A AICS FUND (Covid) 5,000.00
10/08/2020 230 Reynaldo Pangilinan: F/A AICS FUND (Covid) 5,000.00
10/08/2020 231 Darwin Famarcon: F/A AICS FUND (Covid) 5,000.00
10/08/2020 232 Roni Cerrero: F/A AICS FUND (Covid) 5,000.00
10/08/2020 233 Marcy Reyes: F/A AICS FUND (Covid) 5,000.00
10/08/2020 234 Catherine De Ocampo: F/A AICS FUND (Covid) 5,000.00
10/08/2020 235 April Juanito: F/A AICS FUND (Covid) 5,000.00
10/08/2020 236 Teresita Binto: F/A AICS FUND (Covid) 5,000.00
10/08/2020 237 Marcosa Ramirez: F/A AICS FUND (Covid) 5,000.00
10/08/2020 238 Mariane Castro: F/A AICS FUND (Covid) 5,000.00
103
10/08/2020 239 Nita Ortega: F/A AICS FUND (Covid) 5,000.00
10/08/2020 240 Marissa Obispo: F/A AICS FUND (Covid) 5,000.00
10/08/2020 241 Alfredo C. Castada: F/A AICS FUND (Covid) 5,000.00
10/08/2020 242 El John Ramos: F/A AICS FUND (Covid) 5,000.00
10/08/2020 243 Bambi Grace Latima: F/A AICS FUND (Covid) 5,000.00
10/08/2020 244 Zymon Abarro: F/A AICS FUND (Covid) 5,000.00
10/08/2020 245 Ireneo Rodelas: F/A AICS FUND (Covid) 5,000.00
10/08/2020 246 Romeo Vargas: F/A AICS FUND (Covid) 5,000.00
10/08/2020 247 Marcus Bryanne Arahan: F/A AICS FUND (Covid) 5,000.00
10/08/2020 248 Gil Japzon Jr.: F/A AICS FUND (Covid) 5,000.00
10/08/2020 249 Trinidad Sosa: F/A AICS FUND (Covid) 5,000.00
10/08/2020 250 Eleuterio Eustacio: F/A AICS FUND (Covid) 5,000.00
10/08/2020 251 Yanmar Lachica: F/A AICS FUND (Covid) 5,000.00
10/08/2020 252 Horres Buslon: F/A AICS FUND (Covid) 5,000.00
10/08/2020 253 Joey Magcalayo: F/A AICS FUND (Covid) 20,000.00
10/08/2020 254 Rosito Madiano: F/A AICS FUND (Covid) 5,000.00
10/08/2020 255 Eduardo Maestrecampo: F/A AICS FUND (Covid) 5,000.00
10/08/2020 256 Jenalyn Lejano: F/A AICS FUND (Covid) 5,000.00
10/08/2020 257 Roy Bayani: F/A AICS FUND (Covid) 5,000.00
10/08/2020 258 Leah Buladaco: F/A AICS FUND (Covid) 5,000.00
10/08/2020 259 Ronnie Payapag: F/A AICS FUND (Covid) 5,000.00
10/08/2020 260 Frenny Lucielo: F/A AICS FUND (Covid) 5,000.00
10/08/2020 261 Arjie Merculio: F/A AICS FUND (Covid) 5,000.00
10/08/2020 262 Leonel Lumibao: F/A AICS FUND (Covid) 5,000.00
10/08/2020 263 Claro Bolarde: F/A AICS FUND (Covid) 5,000.00
10/08/2020 264 Marlon Mirañas: F/A AICS FUND (Covid) 5,000.00
10/08/2020 265 Fernando Catabay Jr.: F/A AICS FUND (Covid) 5,000.00
10/08/2020 266 Delcy Beltran: F/A AICS FUND (Covid) 5,000.00
10/08/2020 267 Ronie Borbon: F/A AICS FUND (Covid) 5,000.00
10/08/2020 268 Juliet Dimabogte: F/A AICS FUND (Covid) 5,000.00
10/08/2020 269 Alvin Nueva: F/A AICS FUND (Covid) 5,000.00
10/08/2020 270 Mary Glyzelle Dela Cruz: F/A AICS FUND (Covid) 5,000.00
10/08/2020 271 Alberto Interno Jr.: F/A AICS FUND (Covid) 5,000.00
10/08/2020 272 Jonrad Jonas: F/A AICS FUND (Covid) 5,000.00
10/08/2020 273 Giovannie Manikad: F/A AICS FUND (Covid) 5,000.00
10/08/2020 274 Daniela Labrador: F/A AICS FUND (Covid) 5,000.00
10/08/2020 275 Daniella Lim: F/A AICS FUND (Covid) 5,000.00
10/12/2020 276 Mark Lorence Cervantes: F/A AICS FUND (Covid) 15,000.00
10/12/2020 277 Marinette Tuliao: F/A AICS FUND (Covid) 5,000.00
10/12/2020 278 Gladys Omel: F/A AICS FUND (Covid) 5,000.00
10/12/2020 279 Elizabeth Mae Geroy: F/A AICS FUND (Covid) 5,000.00
10/12/2020 280 Arlene Ramos: F/A AICS FUND (Covid) 5,000.00
10/12/2020 281 John Arman Aranda: F/A AICS FUND (Covid) 5,000.00
10/12/2020 282 Mary Jean Balinghot: F/A AICS FUND (Covid) 10,000.00
10/12/2020 283 Noel Clacio: F/A AICS FUND (Covid) 5,000.00
10/12/2020 284 Peregrine Padilla: F/A AICS FUND (Covid) 5,000.00
10/12/2020 285 Peter Torillos: F/A AICS FUND (Covid) 5,000.00
10/12/2020 286 Lee Cheen Bala: F/A AICS FUND (Covid) 5,000.00
10/12/2020 287 Julius Castro: F/A AICS FUND (Covid) 5,000.00
104
10/12/2020 288 Ignacio Canon: F/A AICS FUND (Covid) 5,000.00
10/12/2020 289 Felix Pakig: F/A AICS FUND (Covid) 5,000.00
10/12/2020 290 Ma. Astrid Relota: F/A AICS FUND (Covid) 5,000.00
10/12/2020 291 Jay Allen Galima: F/A AICS FUND (Covid) 5,000.00
10/12/2020 292 John Gerald Torregoza: F/A AICS FUND (Covid) 5,000.00
10/12/2020 293 Cris Armonia: F/A AICS FUND (Covid) 5,000.00
10/12/2020 294 Mark Anthony Bura: F/A AICS FUND (Covid) 5,000.00
10/12/2020 295 Ma. Katrina Natividad: F/A AICS FUND (Covid) 5,000.00
10/12/2020 296 Maribel Galvez: F/A AICS FUND (Covid) 5,000.00
10/12/2020 297 Kristoper Gejis: F/A AICS FUND (Covid) 5,000.00
10/12/2020 298 Keene Darell Beroin: F/A AICS FUND (Covid) 5,000.00
10/12/2020 299 Gabriel Carcido: F/A AICS FUND (Covid) 5,000.00
10/12/2020 300 Kevin Paolo Laguatan: F/A AICS FUND (Covid) 5,000.00
10/12/2020 301 Mary May Baladhay: F/A AICS FUND (Covid) 10,000.00
10/12/2020 302 Emmanuel Aguinaldo: F/A AICS FUND (Covid) 5,000.00
10/12/2020 303 Roberto Roda: F/A AICS FUND (Covid) 5,000.00
10/12/2020 304 William Bassig: F/A AICS FUND (Covid) 5,000.00
10/12/2020 305 Ma. Victoria Renos: F/A AICS FUND (Covid) 5,000.00
10/12/2020 306 Edgardo Jacinto: F/A AICS FUND (Covid) 5,000.00
10/12/2020 307 Delson Steven Palapus: F/A AICS FUND (Covid) 5,000.00
10/12/2020 308 Kimberly Espinosa: F/A AICS FUND (Covid) 5,000.00
10/12/2020 309 Sherwin Araracap: F/A AICS FUND (Covid) 10,000.00
10/12/2020 310 Maria Theresa Rodriguez: F/A AICS FUND (Covid) 5,000.00
10/12/2020 311 Russel Villamar: F/A AICS FUND (Covid) 5,000.00
10/12/2020 312 Rosalinda Siapao: F/A AICS FUND (Covid) 5,000.00
10/12/2020 313 Eleazar Sugatan: F/A AICS FUND (Covid) 5,000.00
10/12/2020 314 Maureen Arellano: F/A AICS FUND (Covid) 15,000.00
10/12/2020 315 Denmark Henri Padraza: F/A AICS FUND (Covid) 5,000.00
10/12/2020 316 Patrick Yolangco: F/A AICS FUND (Covid) 5,000.00
10/12/2020 317 Rufina Sagpao: F/A AICS FUND (Covid) 5,000.00
10/12/2020 318 Christopher Abutin: F/A AICS FUND (Covid) 5,000.00
10/12/2020 319 Narciso Gabas: F/A AICS FUND (Covid) 5,000.00
10/12/2020 320 Emmanuel Borja: F/A AICS FUND (Covid) 5,000.00
10/12/2020 321 Arzel Mae Reyes: F/A AICS FUND (Covid), Biga 5,000.00
10/12/2020 322 Maridessa Tadas: F/A AICS FUND (Covid), Biga 5,000.00
10/12/2020 323 Marvin Sevilla: F/A AICS FUND (Covid), Biga 5,000.00
10/12/2020 324 Billy Christian Fidel: F/A AICS FUND (Covid), Biga 5,000.00
10/12/2020 325 Krystyn Dominique Balde: F/A AICS FUND (Covid), Biga 5,000.00
10/12/2020 326 Chelsie Empleo: F/A AICS FUND (Covid), Biga 5,000.00
10/12/2020 327 Blessie Jaro: F/A AICS FUND (Covid, Biga) 5,000.00
10/12/2020 328 Michael Pitong: F/A AICS FUND (Covid), Biga 5,000.00
10/14/2020 329 Ilonah Borja: F/A AICS FUND (COVID) 15,000.00
10/14/2020 330 Blanca Malabad: F/A AICS FUND (COVID) 10,000.00
10/14/2020 331 Cristina Orenciano: F/A AICS FUND (COVID) 10,000.00
10/14/2020 332 Estrellita Arbues: F/A AICS FUND (COVID) 10,000.00
10/14/2020 333 Mae Jamora: F/A AICS FUND (COVID) 10,000.00
10/14/2020 334 Ma. Corazon Clamosa: F/A AICS FUND (COVID) 10,000.00
10/14/2020 335 Ma. Asuncion Oma: F/A AICS FUND (COVID) 10,000.00
10/15/2020 336 Leilani Tulao: F/A AICS FUND (Covid) 5,000.00
105
10/15/2020 337 Jose Marie Bayan: F/A AICS FUND (Covid) 5,000.00
10/15/2020 338 Jerick Florez: F/A AICS FUND (Covid) 5,000.00
10/15/2020 339 Danilo Libres: F/A AICS FUND (Covid) 5,000.00
10/15/2020 340 Sheila Saligumba: F/A AICS FUND (Covid) 5,000.00
10/15/2020 341 Margie Lyn Leyros: F/A AICS FUND (Covid) 5,000.00
10/15/2020 342 Angelica Maniego: F/A AICS FUND (Covid) 5,000.00
10/15/2020 343 Ana Juris Mercado: F/A AICS FUND (Covid) 5,000.00
10/16/2020 344 Jaime Andrada Jr.: F/A AICS FUND (Covid) 5,000.00
10/16/2020 345 Eric Espela: F/A AICS FUND (Covid) 5,000.00
10/16/2020 346 Marisel Rivero: F/A AICS FUND (Covid) 5,000.00
10/16/2020 347 Michael Bertuldo: F/A AICS FUND (Covid) 5,000.00
10/16/2020 348 Antonio Vallarta: F/A AICS FUND (Covid) 5,000.00
10/16/2020 349 Reynaldo Buisan: F/A AICS FUND (Covid) 5,000.00
10/22/2020 350 Teotimo Riginding: F/A AICS FUND (Covid) 5,000.00
10/22/2020 351 Rynple Boy Hernandez: F/A AICS FUND (Covid) 5,000.00
10/22/2020 352 Rodelioa Russia: F/A AICS FUND (Covid) 5,000.00
10/22/2020 353 Sheina Erlano: F/A AICS FUND (Covid) 5,000.00
10/22/2020 354 Maximina Vivo: F/A AICS FUND (Covid) 5,000.00
10/22/2020 355 Leilani Marcial: F/A AICS FUND (Covid) 5,000.00
10/22/2020 356 Virgilio Dimapilis Jr.: F/A AICS FUND (Covid) 20,000.00
10/28/2020 357 Luis Leyva: F/A AICS FUND (Covid) 5,000.00
10/28/2020 358 Carl Angelo Castillo: F/A AICS FUND (Covid) 5,000.00
10/28/2020 359 Marcelina Estacion: F/A AICS FUND (Covid) 5,000.00
10/28/2020 360 Jeson Bornales: F/A AICS FUND (Covid) 5,000.00
10/28/2020 361 Erwin Tec: F/A AICS FUND (Covid) 5,000.00
10/28/2020 362 Alvin Calanoc: F/A AICS FUND (Covid) 5,000.00
10/28/2020 363 Minda Moralina: F/A AICS FUND (Covid) 5,000.00
10/28/2020 364 Mark Ralph Tagsuan: F/A AICS FUND (Covid) 5,000.00
10/28/2020 365 Lucila Sosa: F/A AICS FUND (Covid) 10,000.00
10/28/2020 366 Maria Lourdes Cataulin: F/A AICS FUND (Covid) 5,000.00
10/28/2020 367 Kheycie Llagas: F/A AICS FUND (Covid) 5,000.00
10/28/2020 368 Adel Lorenzo: F/A AICS FUND (Covid) 10,000.00
10/28/2020 369 Mhyla Ruanes: F/A AICS FUND (Covid) 5,000.00
10/28/2020 370 Clarisse Penaso: F/A AICS FUND (Covid) 5,000.00
10/28/2020 371 Robert Arbues: F/A AICS FUND (Covid) 5,000.00
10/28/2020 372 Karl Jacob De Jesus: F/A AICS FUND (Covid) 5,000.00
10/28/2020 373 Leonard Ramos: F/A AICS FUND (Covid) 5,000.00
10/28/2020 374 Ailyn Cabal: F/A AICS FUND (Covid) 5,000.00
10/28/2020 375 Herbert Ariate: F/A AICS FUND (Covid) 5,000.00
10/28/2020 376 Haidee Cadibog: F/A AICS FUND (Covid) 5,000.00
10/28/2020 377 Ryan Pabustan: F/A AICS FUND (Covid) 5,000.00
10/28/2020 378 Argel John Arbues: F/A AICS FUND (Covid) 5,000.00
10/28/2020 379 Cecille Gutierrez: F/A AICS FUND (Covid) 5,000.00
10/28/2020 380 Marjun Lauglaug: F/A AICS FUND (Covid) 5,000.00
10/28/2020 381 Andrew Salucop: F/A AICS FUND (Covid) 5,000.00
10/28/2020 382 Vanessa Velasco: F/A AICS FUND (Covid) 10,000.00
10/28/2020 383 Lorna Trinidad: F/A AICS FUND (Covid) 10,000.00
10/28/2020 384 Lolita Arcala: F/A AICS FUND (Covid) 10,000.00
10/28/2020 385 Jennifer Loor: F/A AICS FUND (Covid) 5,000.00
106
10/28/2020 386 Rafael Morales: F/A AICS FUND (Covid) 5,000.00
10/28/2020 387 Imari Cudiamat: F/A AICS FUND (Covid) 5,000.00
10/28/2020 388 Carieto Senorita: F/A AICS FUND (Covid) 5,000.00
10/28/2020 389 Larry Arca: F/A AICS FUND (Covid), Biga 5,000.00
10/28/2020 390 Edgar Mamauag: F/A AICS FUND (Covid) 5,000.00
10/29/2020 391 Laarrmie Perea: F/A AICS FUND (Covid) 5,000.00
10/29/2020 392 Robina Valenzuela: F/A AICS FUND (Covid) 10,000.00
10/29/2020 393 Anita Moreno: F/A AICS FUND (Covid) 5,000.00
10/29/2020 394 Edwin Manulid: F/A AICS FUND (Covid) 5,000.00
10/29/2020 395 Esterita Joya: F/A AICS FUND (Covid) 5,000.00
10/29/2020 396 Aida Encina : F/A AICS FUND (Covid) 5,000.00
10/29/2020 397 Joan Delos Santos: F/A AICS FUND (Covid) 5,000.00
10/29/2020 398 Mikee Corcuera: F/A AICS FUND (Covid) 5,000.00
10/29/2020 399 Rodolfo Nocon: F/A AICS FUND (Covid) 5,000.00
10/29/2020 400 Divina Banas: F/A AICS FUND (Covid) 5,000.00
10/29/2020 401 Gliz Pearl Blancaflor: F/A AICS FUND (Covid) 5,000.00
10/29/2020 402 Michael Jetts Garcia: F/A AICS FUND (Covid) 5,000.00
10/29/2020 403 Fortunato Dominguez: F/A AICS FUND (Covid) 5,000.00
10/29/2020 404 Mark Joseph Arayata: F/A AICS FUND (Covid) 5,000.00
10/29/2020 405 Basaliza Peletina: F/A AICS FUND (Covid) 10,000.00
10/29/2020 406 Michael John Cruz: F/A AICS FUND (Covid) 5,000.00
10/29/2020 407 Anthony Montano: F/A AICS FUND (Covid) 5,000.00
10/29/2020 408 Melody Rillota: F/A AICS FUND (Covid) 5,000.00
10/29/2020 409 Wilverine Cantoria: F/A AICS FUND (Covid) 5,000.00
10/29/2020 410 Renier Norman Asuncion: F/A AICS FUND (Covid) 5,000.00
10/29/2020 411 Jovy Cabanayan: F/A AICS FUND (Covid) 5,000.00
10/29/2020 412 Alvin Joaquin: F/A AICS FUND (Covid) 5,000.00
10/29/2020 413 Elmer Serna: F/A AICS FUND (Covid) 5,000.00
10/29/2020 414 Ruel Ocdol: F/A AICS FUND (Covid) 5,000.00
10/29/2020 415 Joan Macarilay: F/A AICS FUND (Covid) 5,000.00
10/29/2020 416 Jeric Cabrera: F/A AICS FUND (Covid) 5,000.00
10/29/2020 417 Arnel Batiancila: F/A AICS FUND (Covid) 5,000.00
10/29/2020 418 Jerry Mallari: F/A AICS FUND (Covid) 5,000.00
10/29/2020 419 Janile Camacho: F/A AICS FUND (Covid) 5,000.00
10/29/2020 420 Jeizel Gonsalez: F/A AICS FUND (Covid) 10,000.00
10/29/2020 421 Mercedita Arca: F/A AICS FUND (Covid) 10,000.00
10/29/2020 422 Roberto Lustre Jr.: F/A AICS FUND (Covid) 5,000.00
10/29/2020 423 Lorna Flores: F/A AICS FUND (Covid) 5,000.00
10/29/2020 424 Jomer Del Mundo: F/A AICS FUND (Covid) 5,000.00
10/29/2020 425 Nerissa Abarro: F/A AICS FUND (Covid) 5,000.00
10/29/2020 426 Elizabeth Ann Wagan: F/A AICS FUND (Covid) 5,000.00
10/29/2020 427 Ryan Brylle De Villa: F/A AICS FUND (Covid) 5,000.00
10/29/2020 428 Romualdo Tulabot: F/A AICS FUND (Covid) 5,000.00
10/29/2020 429 Danilyne De Guzman: F/A AICS FUND (Covid) 5,000.00
10/29/2020 430 Cheska Mae Largo: F/A AICS FUND (Covid) 5,000.00
10/29/2020 431 Hariett Marian Ros Levita: F/A AICS FUND (Covid) 5,000.00
10/29/2020 432 Mark Joshua Dela Cruz: F/A AICS FUND (Covid) 5,000.00
10/29/2020 433 Sonny Fernandez: F/A AICS FUND (Covid) 5,000.00
10/30/2020 434 Herminio San Agustin: F/A AICS FUND (Covid) 5,000.00
107
10/30/2020 435 Anmgelo Salubod: F/A AICS FUND (Covid) 5,000.00
10/30/2020 436 Jenina Alfaro: F/A AICS FUND (Covid) 5,000.00
10/30/2020 437 Mary Grace Pangilinan: F/A AICS FUND (Covid) 10,000.00
10/30/2020 438 Lizbell Ronquillo: F/A AICS FUND (Covid) 5,000.00
10/30/2020 439 Ronald Perea: F/A AICS FUND (Covid) 5,000.00
10/30/2020 440 Bernadette Montano: F/A AICS FUND (Covid) 5,000.00
11/03/2020 441 Jay-Ar Librando: F/A AICS FUND (Covid) 5,000.00
11/03/2020 442 Blanche Sherlyn Barit: F/A AICS FUND (Covid) 5,000.00
11/03/2020 443 Reinard Mercado: F/A AICS FUND (Covid) 5,000.00
11/03/2020 444 John Mark Caño: F/A AICS FUND (Covid) 5,000.00
11/03/2020 445 Calvin Soria: F/A AICS FUND (Covid) 5,000.00
11/03/2020 446 Anarose Lavitoria: F/A AICS FUND (Covid) 5,000.00
11/03/2020 447 Eduardo Pitas: F/A AICS FUND (Covid) 5,000.00
11/03/2020 448 Geralp Rustia: F/A AICS FUND (Covid) 5,000.00
11/03/2020 449 Delfin Castcimo: F/A AICS FUND (Covid) 5,000.00
11/03/2020 450 Anibert Candido: F/A AICS FUND (Covid) 5,000.00
11/03/2020 451 Analyn Manzano: F/A AICS FUND (Covid) 10,000.00
11/03/2020 452 Roxanne Olano: F/A AICS FUND (Covid) 10,000.00
11/03/2020 453 Verne Rose Millena: F/A AICS FUND (Covid) 5,000.00
11/03/2020 454 Jeric Austria: F/A AICS FUND (Covid) 5,000.00
11/03/2020 455 Veronica Pedellaga: F/A AICS FUND (Covid) 10,000.00
11/03/2020 456 William Mojica: F/A AICS FUND (Covid) 5,000.00
11/03/2020 457 Angeline Grace Soriño: F/A AICS FUND (Covid) 5,000.00
11/03/2020 458 Donna Paraiso: F/A AICS FUND (Covid), Biga 5,000.00
11/03/2020 459 Wilson Detablan: F/A AICS FUND (Covid), Biga 5,000.00
11/03/2020 460 Menecio Llagas: F/A AICS FUND (Covid), Biga 5,000.00
11/03/2020 461 Geronalyn Palang-at: F/A AICS FUND (Covid), Biga 5,000.00
11/03/2020 462 Laiza Bolivar: F/A AICS FUND (Covid) 5,000.00
11/03/2020 463 Mansueto Masaba: F/A AICS FUND (Covid) 5,000.00
11/03/2020 464 Jovy Ramirez: F/A AICS FUND (Covid) 5,000.00
11/03/2020 465 Virginia Montemayor: F/A AICS FUND (Covid) 5,000.00
11/03/2020 466 Rosemin Galaura: F/A AICS FUND (Covid) 5,000.00
11/03/2020 467 Jonalyn Raper: F/A AICS FUND (Covid) 5,000.00
11/03/2020 468 Alden Tan: F/A AICS FUND (Covid) 5,000.00
11/03/2020 469 Jose Franie Semillano: F/A AICS FUND (Covid) 5,000.00
11/03/2020 470 Jesus Bautista: F/A AICS FUND (Covid) 5,000.00
11/03/2020 471 Johnson Tanon: F/A AICS FUND (Covid) 5,000.00
11/03/2020 472 Adrian Cruz: F/A AICS FUND (Covid) 5,000.00
11/03/2020 473 Rosie Jean Juales: F/A AICS FUND (Covid) 5,000.00
11/04/2020 474 Corazon Caranto: F/A AICS FUND (Covid) 5,000.00
11/04/2020 475 Joseph Jocson: F/A AICS FUND (Covid) 5,000.00
11/06/2020 476 Daisy De Guzman: F/A AICS FUND (Covid) 5,000.00
11/06/2020 477 Ronaldo Soliven: F/A AICS FUND (Covid) 5,000.00
11/10/2020 478 Bienvenido Tatoy: F/A AICS FUND (Covid) 5,000.00
11/10/2020 479 Nicomedes Velasco: F/A AICS FUND (Covid) 10,000.00
11/10/2020 480 Rowell Galaus: F/A AICS FUND (Covid) 5,000.00
11/10/2020 481 William Baong Jr.: F/A AICS FUND (Covid) 5,000.00
12/01/2020 482 Ma. Jennifer Tejada: F/A AICS FUND (Covid) 20,000.00
12/01/2020 483 Robert Palugod: F/A AICS FUND (Covid) 10,000.00
108
12/04/2020 484 Kristel Mae Fernandez: F/A AICS FUND (Covid) 5,000.00
12/07/2020 485 Jessie Lavilla: F/A AICS FUND (Covid) 5,000.00
12/11/2020 486 Bryan Dick Perez: F/A AICS FUND (Covid) 5,000.00
12/11/2020 487 Evelyn Sembrano: F/A AICS FUND (Covid) 5,000.00
12/15/2020 488 Leonardo Merin: F/A AICS FUND (COVID) 5,000.00
12/15/2020 489 Larry Torres: F/A AICS FUND (COVID), Biga 5,000.00
12/15/2020 490 Angel Mario Roman: F/A AICS FUND (COVID) 5,000.00
12/15/2020 491 Lord Erick Rebullar: F/A AICS FUND (COVID) 5,000.00
12/15/2020 492 Danilo Caneso: F/A AICS FUND (COVID) 5,000.00
12/15/2020 493 Marimar Tahimic: F/A AICS FUND (COVID) 5,000.00
12/15/2020 494 Luzviminda Ferrer: F/A AICS FUND (COVID) 5,000.00
12/15/2020 495 Virgie Gayagaya: F/A AICS FUND (COVID) 5,000.00
12/15/2020 496 Leonilo Alas: F/A AICS FUND (COVID) 5,000.00
12/15/2020 497 Estrella Lapuz: F/A AICS FUND (COVID) 5,000.00
12/15/2020 498 Christian Dampitan: F/A AICS FUND (Covid) 5,000.00
12/15/2020 499 John Paul Bentir: F/A AICS FUND (Covid) 5,000.00
12/15/2020 500 Allan Concon Batcian: F/A AICS FUND (Covid) 5,000.00
12/15/2020 501 Rodolfo Pulido: F/A AICS FUND (Covid) 5,000.00
12/15/2020 502 Anthony Moscosa: F/A AICS FUND (Covid) 5,000.00
12/15/2020 503 Jennifer Balderama: F/A AICS FUND (Covid) 5,000.00
12/15/2020 504 Maria Teodora Santos: F/A AICS FUND (Covid) 5,000.00
12/15/2020 505 Marietta Bugatan: F/A AICS FUND (Covid) 5,000.00
12/15/2020 506 Olivia Calantog: F/A AICS FUND (Covid) 5,000.00
12/15/2020 507 Rema Rebadulla: F/A AICS FUND (Covid) 5,000.00
12/15/2020 508 Richmond Arinduga: F/A AICS FUND (Covid) 5,000.00
12/15/2020 509 Dan Alvid Cailer: F/A AICS FUND (Covid) 5,000.00
12/15/2020 510 Ronnie Bolina: F/A AICS FUND (Covid) 5,000.00
12/15/2020 511 Ruben Cinco: F/A AICS FUND (Covid) 5,000.00
12/15/2020 512 Joan Marcial: F/A AICS FUND (Covid) 5,000.00
12/15/2020 513 Rolando Saclolo: F/A AICS FUND (Covid) 5,000.00
12/15/2020 514 Joshua Asia: F/A AICS FUND (Covid) 5,000.00
12/15/2020 515 Marlon Abutin: F/A AICS FUND (Covid) 5,000.00
12/15/2020 516 Jayson Atienza: F/A AICS FUND (Covid) 5,000.00
12/15/2020 517 Mark Delim: F/A AICS FUND (Covid) 5,000.00
12/15/2020 518 Virgilio Montalban: F/A AICS FUND (Covid) 5,000.00
12/15/2020 519 Maria Angela Varde: F/A AICS FUND (Covid) 5,000.00
12/15/2020 520 Marissa Mamaradlo: F/A AICS FUND (Covid) 5,000.00
12/15/2020 521 Ebangeline Montalban: F/A AICS FUND (Covid) 5,000.00
12/15/2020 522 Jay-R Basas: F/A AICS FUND (Covid) 5,000.00
12/15/2020 523 Ma. Marneli Manintim: F/A AICS FUND (Covid) 5,000.00
12/15/2020 524 Jerico Darantinao: F/A AICS FUND (Covid) 5,000.00
12/15/2020 525 Niño Antonio Ang: F/A AICS FUND (Covid) 5,000.00
12/15/2020 526 Mhel Castañeda: F/A AICS FUND (Covid) 5,000.00
12/15/2020 527 Lorevi Adel: F/A AICS FUND (Covid) 5,000.00
12/15/2020 528 Aljhie Lentija: F/A AICS FUND (Covid) 5,000.00
12/15/2020 529 Arnold Carique: F/A AICS FUND (Covid) 5,000.00
12/15/2020 530 Marcos Victoriano Jr.: F/A AICS FUND (Covid) 5,000.00
12/15/2020 531 Edmund Soliven: F/A AICS FUND (Covid) 5,000.00
12/15/2020 532 Ronnie Roy Macaraig: F/A AICS FUND (Covid) 5,000.00
109
12/15/2020 533 Sherick Ordoña: F/A AICS FUND (Covid) 5,000.00
12/15/2020 534 Simeona Blancaflor: F/A AICS FUND (Covid) 5,000.00
12/16/2020 535 Rhemar Fuentes: F/A AICS FUND (COVID) 5,000.00
12/16/2020 536 Mellanie Yolangco: F/A AICS FUND (COVID) 5,000.00
12/16/2020 537 Rommel Carlos : F/A AICS FUND (COVID) 5,000.00
12/16/2020 538 Erwin Custodio: F/A AICS FUND (COVID) 5,000.00
12/16/2020 539 Marc Valenton: F/A AICS FUND (COVID) 5,000.00
12/16/2020 540 Magiting Sonto: F/A AICS FUND (COVID) 5,000.00
12/16/2020 541 Aulour Sapinoso: F/A AICS FUND (COVID) 10,000.00
12/16/2020 542 Riggie Felisciano: F/A AICS FUND (COVID) 10,000.00
12/16/2020 543 Leynor Solomon: F/A AICS FUND (COVID) 5,000.00
12/16/2020 544 Hajie Alejandro Solomon: F/A AICS FUND (COVID) 5,000.00
12/16/2020 545 Carlito Araracap: F/A AICS FUND (COVID) 5,000.00
12/16/2020 546 Eugenio Olarte: F/A AICS FUND (COVID) 5,000.00
12/16/2020 547 Gretchen Ruiz: F/A AICS FUND (COVID) 5,000.00
12/16/2020 548 Raquel Doneza: F/A AICS FUND (COVID) 5,000.00
12/16/2020 549 Arnel Golosino: F/A AICS FUND (COVID) 5,000.00
12/16/2020 550 Ma. Krystel Parato: F/A AICS FUND (COVID) 5,000.00
12/16/2020 551 Brendo Estorgio: F/A AICS FUND (COVID) 5,000.00
12/16/2020 552 Kevin Jesten Antonio: F/A AICS FUND (COVID) 5,000.00
12/16/2020 553 Mary Jane Rosales: F/A AICS FUND (COVID) 5,000.00
12/16/2020 554 Villaflor Ballera: F/A AICS FUND (COVID) 5,000.00
12/16/2020 555 Roberto Cabillon: F/A AICS FUND (COVID) 5,000.00
12/16/2020 556 Mylene Limpin: F/A AICS FUND (COVID) 5,000.00
12/16/2020 557 Monica Mintu: F/A AICS FUND (COVID) 5,000.00
12/16/2020 558 Jesus Garcia: F/A AICS FUND (COVID) 5,000.00
12/16/2020 559 Cindy Confidante: F/A AICS FUND (COVID) 5,000.00
12/16/2020 560 Michael Bryan Valiente: F/A AICS FUND (COVID) 5,000.00
12/16/2020 561 Jommel Mission: F/A AICS FUND (COVID) 5,000.00
12/16/2020 562 Ruben Dulce: F/A AICS FUND (COVID) 5,000.00
12/16/2020 563 Sofronio Dela Cruz: F/A AICS FUND (COVID) 5,000.00
12/16/2020 564 Widhen Nazareno: F/A AICS FUND (COVID) 5,000.00
12/16/2020 565 Maricel Donesa: F/A AICS FUND (COVID) 5,000.00
12/16/2020 566 Marvin Carandang: F/A AICS FUND (COVID) 5,000.00
12/16/2020 567 Mary Joyce Valencia: F/A AICS FUND (COVID) 5,000.00
12/16/2020 568 Donn Ken Lawrence Manguera: F/A AICS FUND (COVID) 5,000.00
12/16/2020 569 Elaine Arcega: F/A AICS FUND (COVID) 5,000.00
12/16/2020 570 Ezekiel Legaspi: F/A AICS FUND (COVID) 5,000.00
12/16/2020 571 Robina Austria: F/A AICS FUND (COVID) 20,000.00
12/16/2020 572 Nina Adela Valencia: F/A AICS FUND (COVID) 5,000.00
12/16/2020 573 Maricel Pinera: F/A AICS FUND (COVID) 5,000.00
12/16/2020 574 Junina Rose Malvar: F/A AICS FUND (COVID) 5,000.00
12/16/2020 575 Cristine Joyce Bunao: F/A AICS FUND (COVID) 5,000.00
12/16/2020 576 Angelita Hizo: F/A AICS FUND (COVID) 5,000.00
12/16/2020 577 Ma. Luisa Tamio: F/A AICS FUND (COVID) 20,000.00
12/16/2020 578 Jheriel Corpin: F/A AICS FUND (COVID) 5,000.00
12/16/2020 579 Wilfredo Pedernal: F/A AICS FUND (COVID) 5,000.00
12/16/2020 580 Mikaella Joy Requijo: F/A AICS FUND (COVID) 5,000.00
12/16/2020 581 Christian Paul Caro: F/A AICS FUND (COVID) 5,000.00
110
12/16/2020 582 Ronald Paguirigan: F/A AICS FUND (COVID) 5,000.00
12/16/2020 583 Edsel Macaranas: F/A AICS FUND (COVID) 5,000.00
12/16/2020 584 Barron Jhay Balbuena: F/A AICS FUND (COVID) 5,000.00
12/16/2020 585 Marvin Ladores: F/A AICS FUND (COVID) 5,000.00
12/16/2020 586 Rodie Paredes: F/A AICS FUND (COVID) 5,000.00
12/16/2020 587 Victor Simbahan: F/A AICS FUND (COVID) 5,000.00
12/16/2020 588 Alicia Alva: F/A AICS FUND (COVID) 5,000.00
12/16/2020 589 Fatima Joy Dalisay: F/A AICS FUND (COVID) 5,000.00
12/16/2020 590 Viven Pizzaras: F/A AICS FUND (COVID) 5,000.00
12/18/2020 591 Ronnie Brondial: F/A AICS FUND (Covid) 5,000.00
12/18/2020 592 Jerone Baltazar: F/A AICS FUND (Covid) 5,000.00
12/18/2020 593 Eicel Cabuhat: F/A AICS FUND (Covid) 5,000.00
12/18/2020 594 Wenifrido Villanueva: F/A AICS FUND (Covid) 5,000.00
12/18/2020 595 Camille Arayata: F/A AICS FUND (Covid) 5,000.00
12/18/2020 596 Myra Dones: F/A AICS FUND (Covid) 5,000.00
12/18/2020 597 Christina Rodriguez: F/A AICS FUND (Covid) 5,000.00
12/18/2020 598 Dean Clark Arenas: F/A AICS FUND (Covid) 5,000.00
12/18/2020 599 Mildred Perea: F/A AICS FUND (Covid) 5,000.00
12/18/2020 600 Marivic Nieva: F/A AICS FUND (Covid) 5,000.00
12/18/2020 601 Vincent Edison Marquez: F/A AICS FUND (Covid) 5,000.00
12/18/2020 602 Floresmin Mendoza: F/A AICS FUND (Covid) 5,000.00
12/18/2020 603 Geraldine Coyoca: F/A AICS FUND (Covid) 5,000.00
12/18/2020 604 Paul John Baniqued: F/A AICS FUND (Covid) 5,000.00
12/18/2020 605 Evelyn Alegre: F/A AICS FUND (Covid) 5,000.00
12/18/2020 606 Jomar Siaron: F/A AICS FUND (Covid) 5,000.00
12/18/2020 607 Sammy Caoile: F/A AICS FUND (Covid) 5,000.00
12/18/2020 608 Nelson Garma: F/A AICS FUND (Covid) 5,000.00
12/18/2020 609 Dexter Mangabat: F/A AICS FUND (Covid) 5,000.00
12/18/2020 610 Elmer Mercado: F/A AICS FUND (Covid) 5,000.00
12/18/2020 611 Mary Jane Nido: F/A AICS FUND (Covid) 5,000.00
12/18/2020 612 Maribeth Mediana: F/A AICS FUND (Covid) 5,000.00
12/18/2020 613 Alfie Ugao: F/A AICS FUND (Covid) 5,000.00
12/18/2020 614 Analyn Francial: F/A AICS FUND (Covid) 5,000.00
12/18/2020 615 Marychell Ellos: F/A AICS FUND (Covid) 5,000.00
12/18/2020 616 Edwin Villaluz: F/A AICS FUND (Covid) 5,000.00
12/18/2020 617 Erika Exequiel: F/A AICS FUND (Covid) 5,000.00
12/18/2020 618 Excel Joy Villados: F/A AICS FUND (Covid) 5,000.00
12/18/2020 619 Jerosally Cuevas: F/A AICS FUND (Covid) 5,000.00
12/18/2020 620 Melody Coirvera: F/A AICS FUND (Covid) 5,000.00
12/18/2020 621 Manilyn Macarilay : F/A AICS FUND (Covid) 5,000.00
12/18/2020 622 Ana Micmic: F/A AICS FUND (Covid) 5,000.00
12/18/2020 623 Renz Marlon Corea: F/A AICS FUND (Covid) 5,000.00
12/18/2020 624 Librado Montano: F/A AICS FUND (Covid) 5,000.00
12/18/2020 625 Mark John Fedoc: F/A AICS FUND (Covid) 5,000.00
12/18/2020 626 Ramon Tambiao Jr.: F/A AICS FUND (Covid) 5,000.00
12/18/2020 627 Gina Manas: F/A AICS FUND (Covid) 5,000.00
12/18/2020 628 Emmanuel Esteban: F/A AICS FUND (Covid) 5,000.00
12/18/2020 629 Myra Sernat: F/A AICS FUND (Covid) 5,000.00
12/18/2020 630 Junnel Joseph Sarabia: F/A AICS FUND (Covid) 5,000.00
111
12/22/2020 631 Mark Kevin Abis: F/A AICS FUND (COVID) 5,000.00
12/22/2020 632 Nestor Andajao: F/A AICS FUND (COVID) 5,000.00
12/22/2020 633 Victoria Fojas: F/A AICS FUND (COVID) 5,000.00
12/22/2020 634 Rennel James Loyola: F/A AICS FUND (COVID) 5,000.00
12/22/2020 635 Aimeen Latigay: F/A AICS FUND (COVID) 5,000.00
12/29/2020 636 Maricel Gallano: F/A AICS FUND (Covid) 5,000.00
12/29/2020 637 Ma. Virlinda Reyes: F/A AICS FUND (Covid) 5,000.00
12/29/2020 638 Elyn Gapul: F/A AICS FUND (Covid) 5,000.00
12/29/2020 639 Gerald Apon: F/A AICS FUND (Covid) 5,000.00
12/29/2020 640 Norma Bulao: F/A AICS FUND (Covid) 5,000.00
12/29/2020 641 Allen Samaniego: F/A AICS FUND (Covid) 5,000.00
12/29/2020 642 Vianca Fortuno: F/A AICS FUND (Covid) 5,000.00
12/29/2020 643 John Adinn Armijo: F/A AICS FUND (Covid) 5,000.00
12/29/2020 644 Christa Kim Suarez: F/A AICS FUND (Covid) 5,000.00
12/29/2020 645 Graciano Langit: F/A AICS FUND (Covid) 5,000.00
12/29/2020 646 John Paul Belandres: F/A AICS FUND (Covid) 5,000.00
12/29/2020 647 Angilette Viray: F/A AICS FUND (Covid) 5,000.00
12/29/2020 648 Louise Manalad: F/A AICS FUND (Covid) 5,000.00
12/29/2020 649 Jessie Gatil: F/A AICS FUND (Covid) 5,000.00
12/29/2020 650 Finn De Ocampo: F/A AICS FUND (Covid) 5,000.00
05/15/2020 651 Nicodemus Lopez: F/A AICS FUND 20,000.00
06/22/2020 652 Jennifer Torres: F/A AICS FUND 20,000.00
06/24/2020 653 Elvis Rodica: F/A AICS FUND 20,000.00
06/24/2020 654 June Jimenez: F/A AICS FUND 20,000.00
06/25/2020 655 Carl Luis S. Reyes: F/A AICS FUND 20,000.00
07/07/2020 656 Jorge Paller: F/A AICS FUND 20,000.00
07/21/2020 657 Alejandro Coto: F/A AICS FUND 20,000.00
07/21/2020 658 Jason Carbonida: F/A AICS FUND 20,000.00
07/21/2020 659 Editha Aranas: F/A AICS FUND 20,000.00
07/21/2020 660 Jemelyn Bulaclac: F/A AICS FUND 20,000.00
07/21/2020 661 Sheralyn Garlan: F/A AICS FUND 20,000.00
07/22/2020 662 Aurita Abong: F/A AICS FUND 20,000.00
08/07/2020 663 Michelle Alyssa De Peralta: F/A AICS FUND 20,000.00
08/20/2020 664 Rochelle Armado: F/A AICS FUND 20,000.00
08/20/2020 665 Ramon Mendoza: F/A AICS FUND 10,000.00
08/27/2020 666 Daisy Dapulag: F/A AICS FUND 10,000.00
09/02/2020 667 Louie Cabañes: F/A AICS FUND 10,000.00
09/02/2020 668 Gilbert Baloloy: F/A AICS FUND 10,000.00
09/10/2020 669 Cherry Ann Gueta: F/A AICS FUND 10,000.00
09/21/2020 670 Erwin Lontoc: F/A AICS FUND 20,000.00
09/21/2020 671 Rene Norbe: F/A AICS FUND 10,000.00
09/21/2020 672 Ruel Quitquitan: F/A AICS FUND 20,000.00
09/28/2020 673 Noel Delosata Sr.: F/A AICS FUND Covid 10,000.00
09/28/2020 674 Rhon Jay Perdito: F/A AICS FUND Covid 5,000.00
09/28/2020 675 Fidel Cesa: F/A AICS FUND Covid 5,000.00
10/01/2020 676 Renato Perez: F/A AICS FUND COVID 5,000.00
10/01/2020 677 Kineth Villanosa: F/A AICS FUND COVID 5,000.00
10/01/2020 678 Raymond Tiu: F/A AICS FUND COVID 5,000.00
10/01/2020 679 Melvin Delmoro: F/A AICS FUND COVID 5,000.00
112
10/02/2020 680 Antonino Montejo: F/A AICS FUND Covid 5,000.00
10/02/2020 681 Kristine Barcoma: F/A AICS FUND Covid 5,000.00
10/02/2020 682 Vilma Aguilar: F/A AICS FUND Covid 5,000.00
10/02/2020 683 Rona Laynes: F/A AICS FUND Covid 5,000.00
10/02/2020 684 Mary Grace Galura: F/A AICS FUND Covid 5,000.00
10/02/2020 685 Prisco Onte Jr.: F/A AICS FUND Covid 5,000.00
10/05/2020 686 Ronnel Juntura: F/A AICS FUND (Covid) 5,000.00
10/05/2020 687 Frances Grace Gamboa: F/A AICS FUND (Covid) 5,000.00
10/08/2020 688 Jhonabelle Jaldo: F/A AICS FUND (Covid) 5,000.00
10/08/2020 689 Reynaldo Roxas: F/A AICS FUND (Covid) 5,000.00
10/08/2020 690 Ireneo Bibal Jr.: F/A AICS FUND (Covid) 5,000.00
10/08/2020 691 Rey Mark Paril: F/A AICS FUND (Covid) 5,000.00
10/08/2020 692 Julius Tuando: F/A AICS FUND (Covid) 5,000.00
10/08/2020 693 Richard Viray: F/A AICS FUND (Covid) 5,000.00
10/08/2020 694 Mark Del Rosario: F/A AICS FUND (Covid) 5,000.00
10/08/2020 695 Jomel Parin: F/A AICS FUND (Covid) 5,000.00
10/08/2020 696 Jayvee Almazan: F/A AICS FUND (Covid) 5,000.00
10/08/2020 697 Rudy Ligad: F/A AICS FUND (Covid) 5,000.00
10/08/2020 698 Ramos Ortiguess: F/A AICS FUND (Covid) 5,000.00
10/08/2020 699 Fredie Muisa: F/A AICS FUND (Covid) 5,000.00
10/08/2020 700 Marites Posadas: F/A AICS FUND (Covid) 5,000.00
10/08/2020 701 Ranil Liwagon: F/A AICS FUND (Covid) 5,000.00
10/08/2020 702 Clarissa Baylon: F/A AICS FUND (Covid) 5,000.00
10/08/2020 703 Rosalia Tababa: F/A AICS FUND (Covid) 5,000.00
10/08/2020 704 Reynaldo Tegerero Jr.: F/A AICS FUND (Covid) 5,000.00
10/08/2020 705 Rowena Bautista: F/A AICS FUND (Covid) 5,000.00
10/08/2020 706 Rannie Caseñas: F/A AICS FUND (Covid) 5,000.00
10/08/2020 707 Julian Arias: F/A AICS FUND (Covid) 5,000.00
10/08/2020 708 Florencio Marin Jr.: F/A AICS FUND (Covid) 5,000.00
10/08/2020 709 Roldan Preglo: F/A AICS FUND (Covid) 5,000.00
10/08/2020 710 Jonnale Villalobos: F/A AICS FUND (Covid) 5,000.00
10/12/2020 711 Esther Respall: F/A AICS FUND (Covid) 5,000.00
10/12/2020 712 Marvin Albutra: F/A AICS FUND (Covid) 5,000.00
10/12/2020 713 Aquero Deewel: F/A AICS FUND (Covid) 15,000.00
10/12/2020 714 Sherwin Cayde: F/A AICS FUND (Covid) 5,000.00
10/12/2020 715 Shahani Daganio: F/A AICS FUND (Covid) 5,000.00
10/12/2020 716 Jingky Laure: F/A AICS FUND (Covid) 5,000.00
10/12/2020 717 Katrina Marie Bañas: F/A AICS FUND (Covid) 5,000.00
10/12/2020 718 Cesar Samaniego: F/A AICS FUND (Covid) 10,000.00
10/14/2020 719 Evangelina Buenviaje: F/A AICS FUND (COVID) 10,000.00
10/16/2020 720 Reynaldo Rabadon: F/A AICS FUND (Covid) 5,000.00
10/16/2020 721 Glenford Dellona: F/A AICS FUND (Covid) 5,000.00
10/22/2020 722 Jovanny Infante: F/A AICS FUND (Covid) 5,000.00
10/22/2020 723 Mckenzie Figueroa: F/A AICS FUND (Covid) 5,000.00
10/22/2020 724 Ramil Honrada: F/A AICS FUND (Covid) 5,000.00
10/28/2020 725 Robert Masion: F/A AICS FUND (Covid) 5,000.00
10/28/2020 726 Loida Abad: F/A AICS FUND (Covid) 10,000.00
10/29/2020 727 Kevin Cesa: F/A AICS FUND (Covid) 5,000.00
10/29/2020 728 Aljay Araza: F/A AICS FUND (Covid) 5,000.00
113
10/29/2020 729 Glen Cris Manalad: F/A AICS FUND (Covid) 5,000.00
10/30/2020 730 Antonio Llema Jr.: F/A AICS FUND (Covid) 5,000.00
10/30/2020 731 Rodolfo Griarte Jr.: F/A AICS FUND (Covid) 5,000.00
11/03/2020 732 Michelle Gomeceria: F/A AICS FUND (Covid) 10,000.00
11/03/2020 733 Joanna Marie Arguson: F/A AICS FUND (Covid) 5,000.00
11/03/2020 734 Arnel Batul: F/A AICS FUND (Covid) 5,000.00
11/03/2020 735 Ria Hollon: F/A AICS FUND (Covid) 5,000.00
11/03/2020 736 Maila Monte: F/A AICS FUND (Covid) 5,000.00
11/03/2020 737 Marco Magsipoc: F/A AICS FUND (Covid) 5,000.00
11/04/2020 738 Milagros Gantes: F/A AICS FUND (Covid) 10,000.00
11/04/2020 739 Sunshine April Laya: F/A AICS FUND (Covid) 5,000.00
11/04/2020 740 Charisma Salen: F/A AICS FUND (Covid) 5,000.00
11/06/2020 741 Mar Christian Alarca: F/A AICS FUND (Covid) 10,000.00
11/19/2020 742 Maria Theresa Tamio: F/A AICS FUND 5,000.00
12/03/2020 743 Raymundo Joya: F/A AICS FUND (Covid) 10,000.00
12/11/2020 744 Susana Garcia: F/A AICS FUND (Covid) 5,000.00
12/15/2020 745 Mauro Bubod: F/A AICS FUND (COVID) 5,000.00
12/15/2020 746 Eva Socorro Chua: F/A AICS FUND (COVID) 5,000.00
12/15/2020 747 Rosemarie Dieza: F/A AICS FUND (Covid) 5,000.00
12/15/2020 748 John Ernan Alarca: F/A AICS FUND (Covid) 5,000.00
12/16/2020 749 Marlon Mazo: F/A AICS FUND (COVID) 5,000.00
12/16/2020 750 Ruel Cuizon: F/A AICS FUND (COVID) 5,000.00
12/18/2020 751 Darwin Ragot: F/A AICS FUND (Covid) 5,000.00
12/28/2020 752 Lexus Dumdum: F/A AICS FUND (Covid) 5,000.00
12/28/2020 753 Rodolfo Onayan: F/A AICS FUND (Covid) 5,000.00
12/28/2020 754 Hani-Cesara Lagman: F/A AICS FUND (Covid) 5,000.00
12/28/2020 755 Fatima Tacus: F/A AICS FUND (Covid) 5,000.00
12/28/2020 756 Roel Carumba: F/A AICS FUND (Covid) 5,000.00
12/28/2020 757 France Anne Castro: F/A AICS FUND (Covid) 5,000.00
12/28/2020 758 Howell Dazo: F/A AICS FUND (Covid) 5,000.00
12/28/2020 759 Ronald Vito: F/A AICS FUND (Covid) 5,000.00
12/28/2020 760 Jhunette Marie Fleras: F/A AICS FUND (Covid) 5,000.00
12/28/2020 761 Francis Barbon: F/A AICS FUND (Covid) 5,000.00
12/29/2020 762 Dionisio Aricayos: F/A AICS FUND (Covid) 5,000.00
12/29/2020 763 Everlyn Hiñola: F/A AICS FUND (Covid) 5,000.00
12/29/2020 764 Jolibelle Loyola: F/A AICS FUND (Covid) 5,000.00
Total P 5,438,000.00
114
Appendix 9
AAR Page No. 49

Schedule of Operating Expenses Funded Out of the Five Per cent LDRMMF
Charged to
Date Check No. Payee Particulars Net Amount LDRRMF
03/10/20 402281 JSeries Auto Supply Ten sets blinker for ambulance P 195,000.00 P 195,000.00
03/10/20 402283 Monte Carlo Autodecals Sticker and plate number for 7,800.00 7,800.00
and Sticker ambulance and reserve signs (six no
parking sign reserve for ambulance,
three ambulance plate and 1 sticker of
ambulance)
03/10/20 402300 WJWilliam Car Aircon Maintenance of ambulance NS-1194 5,500.00 5,500.00
Services pull down evaporator
03/10/20 402301 WJWilliam Car Aircon Maintenance of ambulance B2-Z963 19,550.00 19,550.00
Services pull down evaporator
03/11/20 402319 J R Maquiling Auto Labor and materials for the repair of 7,200.00 7,200.00
Electrical & Motor alternator ambulance NS-1194
Rewinding Shop
06/29/20 402789 WJWilliam Car Aircon Repair and maintenance of different 21,000.00 21,000.00
Services ambulance NS-1194 and B2-Z963
07/16/20 402881 JR Maquiling Auto Repair and maintenance of 14,530.00 14,530.00
Electrical ambulance A8-G190
08/05/20 402987 Auto Fix Lane Repair and maintenance ambulance 44,700.00 44,700.00
A8-G190 and A8-G214 and rescue
vehicles SLA-677 (timing belt etc.)
11/05/20 403531 Double 7A Car Aircon Pull down evaporator of ambulance 43,100.00 43,100.00
Services B2-Z963 and A8-G214
11/26/20 403668 WJWilliam Car Aircon Repair of aircon unit of ambulance A8- 5,500.00 5,500.00
Services G214
12/14/20 403815 Monte Carlo Autodecals Stickers/decals various vehicles 24,000.00 24,000.00
and Stickers
Total P 387,880.00 P 387,880.00
115
Appendix 10
AAR Page No. 52

Schedule of Procurement Activities Awarded to the Tanza Employees Multi-Purpose Cooperative
Date Check No. Payee Particulars Amount Fund

Disbursed for the implementation of COVID-19 PPAs
04/21/20 402473 Tanza Employees Multi- Meals and snacks during the implementation of P 398,180.00 Local Disaster Risk
Purpose Cooperative ECQ March 23-29, 2020 (meals and heavy Reduction and
snacks) Management Fund
(LDRRMF)
04/21/20 402474 Tanza Employees Multi- Meals and snacks during the implementation of 589,810.00 LDRRMF
Purpose Cooperative ECQ March 30, 2020 - April 5, 2020
(PNP/Frontliners)
04/21/20 402476 Tanza Employees Multi- Meals and snacks during the implementation of 201,370.00 LDRRMF
Purpose Cooperative ECQ March 17-20, 2020
04/28/20 402491 Tanza Employees Multi- Food expense of patients, medical personnel 729,370.00 LDRRMF
Purpose Cooperative and other LGU personnel in Isolation Facility
fromm April 6 to April 13, 2020 (8,098 pax)
05/15/20 402571 Tanza Employees Multi- Food and drinks for frontliners and volunteers 1,140,350.00 LDRRMF
Purpose Cooperative during ECQ from April 19 to 30, 2020 (8,664
pax of meals and 6,389 pax of heavy snacks)
for PNP, Fire, RHU, TOPS, MSWD, Repacking
Team, Treasurer and Engineering
05/19/20 402578 Tanza Employees Multi- Food and drinks for frontliners and volunteers 623,920.00 LDRRMF
Purpose Cooperative during ECQ from May 1 to May 6, 2020 (4,663
05/29/20 402633 Tanza Employees Multi- Food and drinks for frontliners and volunteers 749,380.00 LDRRMF
Purpose Cooperative during ECQ from May 7 to May 15, 2020 (5,484
12/03/20 403719 Tanza Employees Multi- Foods and drinks for frontliners and volunteers 367,040.00 LDRRMF
Purpose Cooperative during GCQ from May 16 to May 31, 2020 (PNP
and RHU)
12/03/20 403720 Tanza Employees Multi- Foods and drinks for frontliners during ECQ 351,840.00 LDRRMF
Purpose Cooperative from June 1 to 15, 2020 (PNP an RHU)
12/11/20 403797 Tanza Employees Multi- Foods and drinks for frontline workers and 232,400.00 Development Fund
Purpose Cooperative COVID-19 patients July 1-15,2020
12/14/20 403812 Tanza Employees Multi- Food and drinks for frontline workers and 460,800.00 Development Fund
Purpose Cooperative COVID-19 patients for the period August 1-
15,2020 (120 heads per day including PNP)
Purpose Cooperative COVID-19 patients for the period August 16-31,
2020
12/14/20 403814 Tanza Employees Multi- Foods and drinks for frontline workers and 297,600.00 Development Fund
Purpose Cooperative COVID-19 patients July 16-31, 2020
12/16/20 403833 Tanza Employees Multi- Foods and drinks for frontliners workers during 364,320.00 Development Fund
Purpose Cooperative ECQ
12/18/20 403859 Tanza Employees Multi- Food and drinks for COVID-19 patients and for 306,000.00 Development Fund
Purpose Cooperative frontline workers September 1-15,2020
12/23/20 403884 Tanza Employees Multi- Food and drinks for COVID-19 patients and for 334,125.00 Development Fund
Purpose Cooperative frontline workers September 16-30,2020
Sub-Total 7,411,705.00
Unpaid obligations/contracts awarded for the implementation of COVID-19 PPAs
01/12/21 403975 Tanza Employees Multi- Food and drinks for COVID-19 frontline workers 356,625.00 Development Fund
Purpose Cooperative and patient October 1-15, 2020 (4,755 pax)
116
Date Check No. Payee Particulars Amount Fund
Purpose Cooperative COVID-19 patients - December 16-31, 2020
(2,490 pax)
Purpose Cooperative and patients November 16-30, 2020 (4,940 pax)
Purpose Cooperative and patients December 1-15,2020 (4,380 pax)
04/27/21 404601 Tanza Employees Multi- Food and drinks for various activities COVID-19 65,800.00 Development Fund
Purpose Cooperative patients
Purpose Cooperative and patients (5,910 pax)
04/28/21 404616 Temco - Food and drinks for Food and drinks for various activities COVID-19 26,300.00 Development Fund
various activities COVID-19 patients
patients
01/04/21 404006 Tanza Employees Multi- Foods and drinks for COVID-19 frontline 424,125.00 Development Fund
Purpose Cooperative workers and patients on October 16-31,2020
Sub-Total 2,202,600.00
Obligations for the implementation of other projects and activities
05/29/20 402634 Tanza Employees Multi- To record meals and snacks for SB session for 99,600.00 General Fund
Purpose Cooperative he month of January 2020
07/06/20 402826 Tanza Employees Multi- To record payment for meals and snacks of SB 64,400.00 General Fund
Purpose Cooperative sessions for the month of March 2020
08/20/20 403103 Tanza Employees Multi- To record payment of 75 packs of meal 2 37,100.00 General Fund
Purpose Cooperative snack/lunch
09/18/20 403257 Tanza Employees Multi- To record payment for foods and drinks for 100,940.00 General Fund
Purpose Cooperative various activities
10/05/20 403362 Tanza Employees Multi- To record payment of meals and snacks for SB 149,400.00 General Fund
Purpose Cooperative Session and Public Hearing
10/29/20 403493 Tanza Employees Multi- To record payment of meals and snacks of 11th 43,300.00 General Fund
Purpose Cooperative Sangguniang Bayan Sessions.
11/05/20 403530 Tanza Employees Multi- To record payment for foods and drinks for 178,440.00 General Fund
12/01/20 403685 Tanza Employees Multi- to record payment of foods and drinks for 124,090.00 General Fund
12/16/20 403842 Tanza Employees Multi- To record payment for food and drinks for 42,950.00 General Fund
12/21/20 403864 Tanza Employees Multi- To record payment of foods and drinks for 43,400.00 General Fund
Sub-Total 883,620.00
Total P 10,497,925.00
117
Appendix 11
AAR Page 57
Schedule of Sampled ESP-SAP Pay-Out with Incomplete Documentation (Per Barangay)
SAC Form Attached Documentary Requirement

Actual Sampled Not Certificate No ID nor Both ID and
Barangay ID Only Total
Beneficiaries Beneficiaries Submitted Only Certificate Certificate
1 Amaya I 2,525 51 1 44 0 5 1 51
2 Amaya II 640 13 0 10 0 3 0 13
3 Amaya III 165 3 0 3 0 0 0 3
4 Amaya IV 235 5 0 2 0 3 0 5
5 Amaya V 185 4 0 4 0 0 0 4
6 Amaya VI 225 5 1 4 0 0 0 5
7 Amaya VII 210 4 0 1 3 0 0 4
8 Bagtas 2,925 59 17 36 0 6 0 59
9 Biga 1,300 27 1 23 0 2 1 27
10 Biwas 950 19 6 9 0 4 0 19
11 Bucal 1,700 35 17 18 0 0 0 35
12 Bunga 230 5 0 5 0 0 0 5
13 Calibuyo 700 14 0 12 0 2 0 14
14 Capipisa 900 18 0 6 0 12 0 18
15 Daang Amaya I 300 6 1 5 0 0 0 6
16 Daang Amaya II 500 10 0 10 0 0 0 10
17 Daang Amaya III 500 10 0 9 0 1 0 10
18 Halayhay 575 13 1 0 0 12 0 13
19 Julugan I 510 10 0 10 0 0 0 10
20 Julugan II 100 2 0 2 0 0 0 2
21 Julugan III 195 4 0 4 0 0 0 4
22 Julugan IV 130 3 0 0 0 3 0 3
23 Julugan V 102 0 0 0 0 0 0 0
24 Julugan VI 640 13 1 10 2 0 0 13
25 Julugan VII 175 4 1 2 0 1 0 4
26 Julugan VIII 465 9 0 9 0 0 0 9
27 Lambingan 260 5 0 5 0 0 0 5
28 Mulawin 550 11 0 10 0 1 0 11
29 Paradahan I 2,525 51 0 42 0 9 0 51
30 Paradahan II 470 9 0 9 0 0 0 9
31 Poblacion I 135 3 0 3 0 0 0 3
32 Poblacion II 125 3 0 3 0 0 0 3
33 Poblacion III 100 0 0 0 0 0 0 0
34 Poblacion IV 165 3 0 3 0 0 0 3
35 Punta I 2,525 52 8 25 13 0 6 52
36 Punta II 465 9 1 8 0 0 0 9
37 Sahud-Ulan 1,750 35 9 22 0 3 1 35
38 Sanja Mayor 1,440 28 0 17 0 7 4 28
39 Santol 865 18 1 13 0 4 0 18
40 Tanauan 305 6 0 6 0 0 0 6
41 Tres Cruses 1,700 35 5 19 0 11 0 35
Total 30,462 614 71 423 18 89 13 614
Percentage 2.02% 0.23% 1.39% 0.06% 0.29% 0.04% 2.02%
118
Appendix 12
AAR Page 60
Schedule of Expenses for COVID-19 charged Against BGCM Fund With Noted Deficiencies
Charged to Posting to Mode of

Payee Particular Date Check No. Gross Amount Fund Online Portal Procurement Remarks
Bayanihan Grant To Cities and Municipalities (BGCM) Fund
Relief Goods
1 JS Oliveros Rice Retailer 3,000 cavans of rice for distribution during 04/16/20 402443 P 6,300,000.00 P 6,300,000.00 None Negotiated; Attached Omnibus Sworn Statement was
COVID-19 Extreme ECQ Emergency Cases not in the format required in the GPPB
Circular No. 01-2020
No proof of distribution to families affected
No photos documenting the repacking and
distribution of goods were not attached
2 Jessie & Arleene Rice 3,000 cavans of rice for distribution during 04/16/20 402444 6,300,000.00 6,300,000.00 None Negotiated; Attached Omnibus Sworn Statement was
Wholesale & Retail COVID-19 Extreme ECQ Emergency Cases not in the format required in the GPPB
3 BMT Marketing 500 cavan of rice for distribution during the 04/17/20 402458 1,035,500.00 1,035,500.00 None Negotiated; Attached Omnibus Sworn Statement was not
implementation of COVID-19 ECQ Emergency Cases signed and notarized
Sinandomeng Rice - P2,071.00/50 kg No updated Income Tax Return
4 Ardy Cubis Escritor Trading 1,000 cavans of rice for distribution during 04/20/20 402466 1,918,000.00 1,918,000.00 None Negotiated; No proof of distribution to families affected
COVID-19 ECQ Emergency Cases No photos documenting the repacking and
5 LRH Enterprises Goods for distribution during the COVID-19 04/20/20 402470 2,161,390.00 2,161,390.00 None Negotiated; Attached Omnibus Sworn Statement was not
EECQ (443 box of sardines and 600 cavans rice) Emergency Cases in the format required in the GPPB Circular
580 Rice - P2,008/50 kg 01-2020
No updated Income Tax Return
6 Tristellar Trading Corp. Goods for distribution during COVID-19 Extreme 04/21/20 402471 10,638,560.00 10,638,560.00 None Negotiated;
Enhanced Community Quarantine (4,960 cavans) Emergency Cases
8,320 Sweet Jasmin Rice - P1,083.00/25 kg
800 Peasant Rice - P2,035.00/50 kg
7 Jessie & Arleene Rice 2,000 cavans (50 kg) rice to be distributed during 05/04/20 402526 4,200,000.00 4,200,000.00 None Negotiated; Attached Omnibus Sworn Statement was
Wholesale & Retail Extreme ECQ Emergency Cases not in the format required in the GPPB
8 JS Oliveros Rice Retailer 2,000 cavans (50 kg) rice to be distributed during 05/04/20 402527 4,200,000.00 4,200,000.00 None Negotiated; Attached Omnibus Sworn Statement was
Extreme ECQ Emergency Cases not in the format required in the GPPB
119
Charged to Posting to Mode of
Payee Particular Date Check No. Gross Amount Fund Online Portal Procurement Remarks
9 LRH Enterprises Various goods for distribution during COVID-19 05/05/20 402535 1,049,000.00 1,049,000.00 None Negotiated; Attached Omnibus Sworn Statement was not
Extreme ECQ (Assorted sardines and assorted Emergency Cases in the format required in the GPPB Circular
noodles) 01-2020
10 Jessie and Arlene Rice 1,200 sack of rice (25kg) for distribution during 05/08/20 402558 1,260,000.00 1,260,000.00 None Negotiated; Attached Omnibus Sworn Statement was not
Wholesale & Retail the Extreme ECQ COVID-19 Emergency Cases in the format required in the GPPB Circular
01-2020
11 LRH Enterprises Payment of various goods for distribution during 05/22/20 402603 301,500.00 224,818.00 None Negotiated; Attached Omnibus Sworn Statement was not
COVID-19 (150 cavans of rice) Emergency Cases in the format required in the GPPB Circular
01-2020
Total BGCM Fund P 39,363,950.00 P 39,287,268.00
120
Appendix 13
AAR Page 61
Schedule of Expenses for COVID-19 Charged Against the LDRRMF With Noted Deficiencies
Charged to Posting on Mode of

Payee Particular Date Check No. Gross Amount Fund online portal Procurement Remarks
30 Per Cent Quick Response (QRF) Fund
Personal Protective Equipment
1 Medical Gallery Trading Co. Personal Protective Equipment (PPE) 400 sets 03/27/20 402387 1,120,000.00 1,120,000.00 None Negotiated;
Emergency Cases
2 Edenburg Trading 600 pc KN 95 protective mask, 500 pc safety 05/08/20 402553 1,133,000.00 1,133,000.00 None Negotiated; No attachment of:
gloves, 200 pc disposable goves medium, 200 Emergency Cases a. Mayor’s or Business Permit;
pc disposable goves large, 300 pc Isolation Suit b. Income Tax Returns
c. Omnibus Sworn Statement
Sub-Total 2,253,000.00 2,253,000.00
Thermal Scanner
3 Medical Gallery Trading Co. 100 units thermal scanner 03/26/20 402382 530,000.00 530,000.00 None Negotiated; No attachment of:
Emergency Cases a. Mayor’s or Business Permit;
b. Income Tax Returns
Sub-Total 530,000.00 530,000.00
Food Assistance
4 Tanza Employees Multi- Food and drinks for frontliners and volunteers 05/15/20 402571 1,140,350.00 1,140,350.00 None Negotiated; Not supported with photos/documentation of
Purpose Cooperative during ECQ from April 19 to 30, 2020 (8,664 pax Emergency Cases the procured items and distribution
of meals and 6,389 pax of heavy snacks) for
PNP, Fire, RHU, TOPS, MSWD, Repacking
5 Tanza Employees Multi- Food and drinks for frontliners and volunteers 05/19/20 402578 623,920.00 623,920.00 None Negotiated; Not supported with photos/documentation of
Purpose Cooperative during ECQ from May 1 to May 6, 2020 (4,663 Emergency Cases the procured items and distribution
pax of meals and 3,584 pax of heavy snacks) for
6 Tanza Employees Multi- Food and drinks for frontliners and volunteers 05/29/20 402633 749,380.00 749,380.00 None Negotiated; Not supported with photos/documentation of
Purpose Cooperative during ECQ from May 7 to May 15, 2020 (5,484 Emergency Cases the procured items and distribution
pax of meals and 4,438 pax of heavy snacks) for
7 Tanza Employees Multi- Foods and drinks for frontliners and volunteers 12/03/20 403719 367,040.00 367,040.00 None Negotiated; Not supported with photos/documentation of
Purpose Cooperative during GCQ from May 16 to May 31, 2020 (PNP Emergency Cases the procured items and distribution
and RHU)
8 Tanza Employees Multi- Foods and drinks for frontliners during ECQ from 12/03/20 403720 351,840.00 351,840.00 None Negotiated; Not supported with photos/documentation of
Purpose Cooperative June 1 to 15, 2020 (PNP an RHU) Emergency Cases the procured items and distribution
9 Tanza Employees Multi- Meals and snacks during the implementation of 04/21/20 402474 589,810.00 589,810.00 None Negotiated; Not supported with photos/documentation of
Purpose Cooperative ECQ March 30, 2020 - April 5, 2020 Emergency Cases the procured items and distribution
(PNP/Frontliners)
Purpose Cooperative ECQ March 23-29, 2020 (meals and heavy Emergency Cases the procured items and distribution
snacks)
Purpose Cooperative ECQ March 17-20, 2020 Emergency Cases the procured items and distribution
12 Miel Anthonette's Catering Foods and Drinks for frontliners during the 04/29/20 402505 453,680.00 453,680.00 None Negotiated; Not supported with photos/documentation of
Services - COVID-19 Extreme ECQ from April 14, 2020 to Emergency Cases the procured items and distribution
April 18, 2020
121
13 Laura Araracap Fruits and Food supplies (Pasta macaroni, chicken, hotdog, 04/01/20 402412 410,935.00 410,935.00 None Negotiated; No attachment of:
Vegetable Dealer etc.) Emergency Cases a. Mayor’s or Business Permit;
Sub-Total 5,286,505.00 5,286,505.00
Relief Goods
14 LRH Enterprises Various goods for distribution during COVID-19 04/13/20 402429 943,760.00 943,760.00 None Negotiated; Attached Omnibus Sworn Statement was not
EECQ (470 cavans of rice) Emergency Cases in the format required in the GPPB Circular
470 Rice - P2,008.00/50 kg 01-2020
15 Puregold Price Club, Inc. Relief goods for distribution during COVID-19 04/14/20 402434 676,966.30 676,966.30 None Negotiated;
EECQ (assorted noodles, assorted canned Emergency Cases
goods and assorted coffee)
16 Puregold Price Club, Inc. Various goods for distribution during the 04/16/20 402448 912,973.55 912,973.55 None Negotiated;
implementation of COVID-19 ECQ (assorted Emergency Cases
noodles, assorted canned goods and assorted
coffee)
2,000 Dolphin Rice - P1,084.00/25 kg
1,100 Yehbebe Rice - P1,021.00/25 kg
18 LRH Enterprises Payment of various goods for distribution during 05/22/20 402603 301,500.00 76,682.00 None Negotiated; Attached Omnibus Sworn Statement was
COVID-19 (150 cavans of rice) Emergency Cases not in the format required in the GPPB
Enhanced Community Quarantine (10,300 Emergency Cases
cavans)
8,400 Sweet Apple Rice - P1,083.00/25 kg
1,900 Wangwang Rice - P981.00/25 kg
2.100 Mangyan Rice - P979.00/25 kg
2,000 Tamaraw Rice - P969.00/25 kg
800 Cherokee Rice - P1,021.00/25 kg
200 Newlife Rice - P1,000.00/25 kg
21 Puregold Price Club, Inc. Goods for distribution during COVID-19 Extreme 04/06/20 402427 1,121,149.25 1,121,149.25 None Negotiated;
Enhanced Community Quarantine (assorted Emergency Cases
noodles, assorted canned beef/sardines and
assorted coffee)
22 Puregold Price Club, Inc. Various goods for distribution during COVID-19 04/01/20 402413 796,033.90 796,033.90 None Negotiated;
Extreme ECQ (Assorted noodles, assorted Emergency Cases
canned goods, assorted coffee)
23 Save Everyday Mart, Inc. Various canned goods for distribution during 04/01/20 402407 361,200.00 361,200.00 None Negotiated;
COVID 19 ECQ Emergency Cases
24 Puregold Price Club, Inc. Various goods items for distribution to affected 03/23/20 402372 819,109.20 819,109.20 None Negotiated;
families during COVID 19 ECQ (assorted coffe, Emergency Cases
canned goods, soaf, etc.)
122
25 BMT Marketing 1,000 sack (50 kg) rice 03/23/20 402370 2,640,000.00 2,640,000.00 None Negotiated; Specific type of rice were consistently not
Emergency Cases included in the description in the Purchase
Order and Technical Requirements. The
type and brand of commodity was also not
indicated in the Sales Invoice and
Acceptance and Inspection Report.
26 Jessie & Arlene Rice 500 sack of rice (25kg) for distribution during the 05/21/20 402598 525,000.00 525,000.00 None Negotiated; Attached Omnibus Sworn Statement was
Wholesale & Retail Extreme ECQ COVID- 19 Emergency Cases not in the format required in the GPPB
27 Puregold Price Club, Inc. Various goods for distribution to affected families 03/26/20 402374 701,103.00 701,103.00 None Negotiated;
during COVID 19 Extreme ECQ Emergency Cases
28 Save Everyday Mart Inc. Various goods for distribution during COVID 19 03/30/20 402397 706,080.00 706,080.00 None Negotiated; No updated Income Tax Return
Extreme ECQ (assorted coffee) Emergency Cases
29 Puregold Price Club Inc. Various goods for distribution during COVID 19 03/30/20 402395 1,281,482.50 1,281,482.50 None Negotiated;
Extreme ECQ (noodles, canned goods, coffee, Emergency Cases
cereal drink and battery)
30 Tristellar Trading Corp. Rice for distribution during the COVID-19 04/15/20 402442 2,146,000.00 2,146,000.00 None Negotiated;
Extreme ECQ (2,000 cavans of Datu Maharlika Emergency Cases
25 kg)
31 JS Oliveros Rice Retailer 1,000 sack of rice (50 kg) 03/27/20 402391 2,200,000.00 2,200,000.00 None Negotiated; Attached Omnibus Sworn Statement was not
Emergency Cases in the format required in the GPPB Circular
01-2020
Cash Invoice attached was not original
(duplicate/yellow copy)
32 Allday Marts Inc. Various Canned Goods, coffee and soap bar for 03/20/20 402357 225,330.50 225,330.50 None Negotiated; No proof of distribution to families affected
COVID 19 Prevention Emergency Cases No photos documenting the repacking and
33 ANB Mount Enterprises Biscuits for distribution to affected families during 03/20/20 402358 205,953.00 205,953.00 None Negotiated;
COVID 19 prevention Emergency Cases
34 Tristellar Corporation 900 sacks of Peasant Rice 50 kg 03/24/20 402373 1,656,000.00 1,656,000.00 None Negotiated; Omnibus Sworn Statement dated April 15,
Emergency Cases 2020 was photocopy
35 Tristellar Corporation 1,000 sacks of Energy 25 kg 03/24/20 402373 940,000.00 940,000.00 None Negotiated; Omnibus Sworn Statement dated April 15,
36 Tristellar Corporation 1,800 sacks of Cherry Blossom 25 kg 03/24/20 402373 1,674,000.00 1,674,000.00 None Negotiated; Omnibus Sworn Statement dated April 15,
37 BMT Marketing 330 sacks of Francis 50 kg 03/24/20 402373 617,100.00 617,100.00 None Negotiated; No attachment of:
38 LRH Enterprise 205 sacks Rice 50 kg (Red Star) 03/26/20 402382 389,500.00 389,500.00 None Negotiated; No attachment of Mayor’s or Business
Emergency Cases Permit;
Omnibus Sworn Statement dated April 10,
2020 was photocopy
39 Tristellar Corporation 1,000 sacks of Tamaraw 25 kg and 1,000 sacks 03/26/20 402382 1,840,000.00 1,840,000.00 None Negotiated; No attachment of:
of Yeh Bebe Bago 25 kg Emergency Cases a. Mayor’s or Business Permit;
123
40 Tristellar Corporation 21 sacks of King Bee Thailand 50 kg and 779 03/26/20 402382 1,480,000.00 1,480,000.00 None Negotiated; No attachment of:
sacks of Million Star Thailand 50 kg Emergency Cases a. Mayor’s or Business Permit;
41 BMT Marketing 110 sacks of rice 50 kgs (Thailand) 03/26/20 402382 203,500.00 203,500.00 None Negotiated; No attachment of Mayor’s or Business
Emergency Cases Permit.
42 Ardy Cubis Escritor Trading 600 sacks of rice 25 kgs (Tamaraw) 03/26/20 402382 540,000.00 540,000.00 None Negotiated; No attachment of:
Emergency Cases a. Mayor’s or Business Permit
Omnibus Sworn Statement was photocopy
43 Jessie & Arleene Rice 500 Rice 50 kg (sinandomeng) 04/01/20 402412 980,000.00 980,000.00 None Negotiated; No attachment of:
Wholesale & Retail Emergency Cases a. Mayor’s or Business Permit;
44 LRN Enterprises 230 rice 50 kg (Red Star) 04/01/20 402412 437,000.00 437,000.00 None Negotiated; No attachment of:
45 Tristellar Trading Corp. 800 Super rice (25kg) P880.00 and 800 04/01/20 402412 1,424,000.00 1,424,000.00 None Negotiated; No attachment of:
Tamaraw (25 kg) P900.00 Emergency Cases a. Mayor’s or Business Permit;
46 Ardy Cubis Escritor Trading 1,500 rice 25 kg (tamaraw) 04/01/20 402412 1,350,000.00 1,350,000.00 None Negotiated; No attachment of:
47 Chris Fruit Stand 8,000 packs of apples/ponkan (3 pcs of apples 04/14/20 402435 800,000.00 800,000.00 None Negotiated; No attachment of:
and 3 pcs of ponkan) Emergency Cases a. Mayor’s or Business Permit;
48 Chris Fruit Stand 10,000 packs of apples and oranges 04/23/20 402478 1,000,000.00 1,000,000.00 None Negotiated; No attachment of:
49 Puregold Price Inc. Assorted relief goods (sardines and coffee) 04/23/20 402478 249,035.20 249,035.20 None Negotiated; No attachment of:
Sub-Total 53,845,676.40 53,620,858.40
Face Mask
50 SRRN Trading 450 boxes of surgical mask 04/23/20 402478 351,000.00 351,000.00 None Negotiated; No attachment of:
Sub-Total 351,000.00 351,000.00
Other nessesary COVID-19 PPAs and Expenses
51 JCC General Merchandise Plastic bags for relief operations (4,827 pieces 04/20/20 402468 428,134.75 428,134.75 None Negotiated;
plastic bag 16"x 24" and 68 plastic, medium) Emergency Cases
52 Jessie & Arleene Rice 22,000 empty sacks 04/01/20 402412 220,000.00 220,000.00 None Negotiated; No attachment of:
Wholesale & Retail Emergency Cases a. Mayor’s or Business Permit;
53 Puregold Price Inc. Refrigirator, trash bag, storage box, zonrox, 05/08/20 402553 278,427.00 278,427.00 None Negotiated; No attachment of:
baygon, etc. Emergency Cases a. Mayor’s or Business Permit;
Sub-Total 926,561.75 926,561.75
Total 30 Per Cent QRF 63,192,743.15 62,967,925.15
Special Trust Fund (STF)
Food Assistance
124
54 Tanza Employees Multi- Food expense of patients, medical personnel and 04/28/20 402491 729,370.00 729,370.00 None Negotiated; Not supported with photos/documentation of
Purpose Cooperative other LGU personnel in Isolation Facility fromm Emergency Cases the procured items and distribution
April 6 to April 13, 2020 (8,098 pax)
Sub-Total 729,370.00 729,370.00
Relief Goods
55 Save Everyday Mart Inc. Various goods for distribution during COVID-19 04/03/20 402414 633,960.00 633,960.00 None Negotiated; No updated Income Tax Return
Extreme ECQ (Assorted noodles) Emergency Cases
57 JCC General Merchandise plastic for relief goods distribution during 05/05/20 402536 322,400.00 322,400.00 None Negotiated;
Extreme Enhanced Community Quarantine Emergency Cases
58 JS Oliveros Rice Retailer 6,000 sack of rice (25kg) to be distributed during 05/15/20 402572 6,300,000.00 6,300,000.00 None Negotiated; Attached Omnibus Sworn Statement was
COVID-19 Emergency Cases not in the format required in the GPPB
59 Jessie & Arlene Rice 6,000 sack of rice (25kg) to be distributed during 05/15/20 402573 6,300,000.00 6,300,000.00 None Negotiated; Attached Omnibus Sworn Statement was
Wholesale & Retail COVID -19 Emergency Cases not in the format required in the GPPB
Sub-Total 20,320,520.00 20,320,520.00

Total STF 21,049,890.00 21,049,890.00
Total LDRRMF P 84,242,633.15 P 84,017,815.15
125
Appendix 14
AAR Page 61
Schedule of Expenses for Covid-19 Charged Against the 20 Per Cent Development Fund
and LGSF- Financial Assistance to LGUs With Noted Deficiencies

20 Per Cent Development Fund (DF)
Personal Protective Equipment and Other Supplies
1 Biomerjs Trading Various medical supplies for used during the 04/20/20 402467 446,500.00 446,500.00 None Negotiated;
COVID-19 EECQ Emergency Cases
PPE Bunny set, goggles - P440,000.00
Alcohol - P6,500.00
PPE Bunny set (P1,900/set of PPE), goggles -
P525,000.00
Alcohol - P86,000.00
Sub-Total 1,057,500.00 1,057,500.00
Reagents and kits for COVID-19 testing
3 Tru Laboratories Corporation COVID-19 testing kit (VTM collection and 12/07/20 403744 660,000.00 660,000.00 None Negotiated;
transport kits and specimen cup) Emergency Cases
Sub-Total 660,000.00 660,000.00
Disinfectants
4 G ChemTrading Corporation Hand operated compressors (20 pcs) and 03/20/20 402359 1,840,000.00 1,840,000.00 None Negotiated;
misting machine (4 pcs) for COVID 19 prevention Emergency Cases
Sub-Total 1,840,000.00 1,840,000.00

Disinfecting and other medical supplies
5 Bestmarc Unisale, Inc. 80,000 pieces washable face mask, 2,000 liter 03/23/20 402369 1,314,000.00 1,314,000.00 None Negotiated;
alcohol Emergency Cases
6 G ChemTrading Corporation 22 Units Sprayer for Disinfection 04/03/20 402415 847,000.00 847,000.00 None Negotiated;
Emergency Cases
7 Biomerjs Trading Various medical supplies for used in COVID-19 04/17/20 402450 236,000.00 236,000.00 None Negotiated;
EECQ (BP Digital, Lancet, Glucometer, oximeter Emergency Cases
etc.)
PPE Bunny set, goggles - P440,000.00
Alcohol - P6,500.00
PPE Bunny set (P1,900/set of PPE), goggles -
P525,000.00
Alcohol - P86,000.00
10 Biomerjs Trading 120 gallons alcohol isoprophyl 70% during 04/29/20 402499 78,000.00 78,000.00 None Negotiated;
extreme ECQ Emergency Cases
11 Biomerjs Trading Various medical and laboratory supplies (Lancet, 05/06/20 402538 276,500.00 276,500.00 None Negotiated;
cadaver bag, KN 95, glucometer, etc.) Emergency Cases
12 Biomerjs Trading 300 gallons Alcohol Isoprophyl 70% 07/16/20 402879 195,000.00 195,000.00 None Negotiated;
Emergency Cases
126
13 Bestmarc Unisales Inc. Purchase of 100 Isolation Bed, metal with 08/05/20 402981 750,000.00 750,000.00 None Negotiated;
48"x75", metal with 4" matress Emergency Cases
14 E. S. Cuevas Trading Purchase of 500 gallons of isoprophyl alcohol 10/21/20 403462 237,500.00 237,500.00 None Negotiated;
70% for the prevention of COVID-19 Emergency Cases
15 Biomerjs Trading Various supplies for accidents and emergency 10/22/20 403468 499,160.00 499,160.00 None Negotiated;
response use (gloves, gauze pad, ointment, Emergency Cases
bandage, BP apparatus and pulse oximeter
16 Biomerjs Trading Various medical supplies during COVID-19 05/19/20 402587 530,000.00 530,000.00 None Negotiated;
Vitamins C 500 box - P350,000.00 Emergency Cases
Surgical Gloves and Latex Examination Gloves
different sizes - P180,000.00
17 3 and Trading Various medical supplies for COVID-19 (alcohol, 11/16/20 403590 403,150.00 403,150.00 None Negotiated;
gloves, mask) Emergency Cases
18 Biomerjs Trading Various medical supplies for Isolation facilities 12/14/20 403817 687,600.00 687,600.00 None Negotiated;
(BP Apparatus, pulse oximeter for adult, oxygen Emergency Cases
tank, glucometer, etc.)
Sub-Total 7,111,410.00 7,111,410.00
Thermal Scanners
19 DLRR Value Drug Thermal Thermometer, 50 pcs P6,900.00/each 03/27/20 402390 340,000.00 340,000.00 None Negotiated;
Corporation Emergency Cases
Sub-Total 340,000.00 340,000.00
Drugs and Medicines
20 Metro Drug, Inc. Various medicine for distribution during COVID 03/27/20 402388 1,357,713.00 1,357,713.00 None Negotiated;
19 Extreme ECQ Emergency Cases
Vitamins (Malunggay-Zinc and calcium) -
P1,008,000.00
Inosine Acedoben, etc. - P349,713.00
21 DLRR Value Drug Various Medicines and Medical supplies 03/27/20 402389 806,722.00 806,722.00 None Negotiated;
Corporation Medical supplies (Gloves, thermometer, BP Emergency Cases
aparatus) P147,000.00
Medicines P574,722.00
Alcohol P85,000.00
22 Leap Marketing Inc. 1,000 box Vitamin C 07/28/20 402940 700,000.00 700,000.00 None Negotiated;
Emergency Cases
23 Diagnostica Trading Purchase of 1,000 boxes of Sodium 10/13/20 403413 260,000.00 260,000.00 None Negotiated;
Abscorbate,100s Emergency Cases
Sub-Total 3,124,435.00 3,124,435.00
Food Assistance
24 Miel Antonette's Catering Foods and drinks encoder of Tanza Family Card 10/21/20 403461 504,000.00 504,000.00 None Negotiated; No photos documenting the meals and
Services Emergency Cases snacks and SK Federation and Tanza IATF -
Encoding of Family Card
25 Tanza Employees Multi- Foods and drinks for frontline workers and 12/11/20 403797 232,400.00 232,400.00 None Negotiated;
Purpose Cooperative COVID-19 patients July 1-15,2020 Emergency Cases
26 Tanza Employees Multi- Food and drinks for frontline workers and COVID- 12/14/20 403812 460,800.00 460,800.00 None Negotiated;
Purpose Cooperative 19 patients for the period August 1-15,2020 (120 Emergency Cases
heads per day including PNP)
27 Tanza Employees Multi- Food and drinks for frontline workers and COVID- 12/14/20 403813 265,200.00 265,200.00 None Negotiated;
Purpose Cooperative 19 patients for the period August 16-31, 2020 Emergency Cases
28 Tanza Employees Multi- Foods and drinks for frontline workers and 12/14/20 403814 297,600.00 297,600.00 None Negotiated;
Purpose Cooperative COVID-19 patients July 16-31, 2020 Emergency Cases
29 Tanza Employees Multi- Foods and drinks for frontliners workers during 12/16/20 403833 364,320.00 364,320.00 None Negotiated;
Purpose Cooperative ECQ Emergency Cases
127
30 Tanza Employees Multi- Food and drinks for COVID-19 patients and for 12/18/20 403859 306,000.00 306,000.00 None Negotiated;
Purpose Cooperative frontline workers September 1-15,2020 Emergency Cases
31 Tanza Employees Multi- Food and drinks for COVID-19 patients and for 12/23/20 403884 334,125.00 334,125.00 None Negotiated;
Purpose Cooperative frontline workers September 16-30,2020 Emergency Cases
Sub-Total 2,764,445.00 2,764,445.00
Relief Goods
32 Puregold Price Club, Inc. Various goods for distribution during extreme 04/27/20 402486 683,976.70 683,976.70 None Negotiated;
ECQ (canned goods tuna, sardines, meatloaf, Emergency Cases
coffee etc.)
33 MSA Global Distribution, Inc. Payment of goods for distribution during COVID- 04/27/20 402487 498,960.00 498,960.00 None Negotiated;
19 (EECQ) - coffee for distribution Emergency Cases
34 LRH Enterprises Pay't of various goods for distribution during 04/28/20 402492 1,666,010.00 1,666,010.00 None Negotiated; No attachment of
COVID-19 (EECQ) 20 sacks of rice and 781 Emergency Cases 1. Omnibus Sworn Statement
boxes of relief goods20 Rice - P2,008.00/50 kg 2. Updated Income Tax Return
681 boxes of sardines - P2,250.00/box of
different brand of sardines
35 Gerund General 500 boxes of mega sardines 04/29/20 402501 1,150,000.00 1,150,000.00 None Negotiated;
Merchandise Emergency Cases
36 Tristellar Trading Corp. Payment of various good for distribution during 04/30/20 402519 5,640,150.00 5,640,150.00 None Negotiated;
COVID-19 (EECQ) Emergency Cases
850 Peasant (50 kg) - P1,979.00/50 kg
2,000 Myanman (50 kg) - P1,979.00/50 kg
37 LRH Enterprises Various goods for distribution during COVID 19 06/05/20 402539 697,120.00 697,120.00 None Negotiated;
(assorted noodles and 250 cavans rice) Emergency Cases
250 Angelica Rice - P2,070.00/50 kg
38 Puregold Price Club, Inc. Various food supplies for relief operation during 05/06/20 402542 545,380.00 545,380.00 None Negotiated;
ECQ (Assorted noodles, assorted canned goods, Emergency Cases
assorted coffee)
39 LRH Enterprises Various goods for distribution during COVID-19 05/08/20 402556 1,239,898.00 1,239,898.00 None Negotiated; No updated Income Tax Return
Extreme ECQ (Assorted noodles and sardines) Emergency Cases Attached Omnibus Sworn Statement was not
in the format required in the GPPB Circular
01-2020
40 LRH Enterprises Various goods for distribution during COVID-19 05/08/20 402557 904,536.00 904,536.00 None Negotiated; No updated Income Tax Return
Extreme ECQ (Assorted noodles and sardines) Emergency Cases Attached Omnibus Sworn Statement was not
in the format required in the GPPB Circular
01-2020
41 Tristellar Trading Corp. payment of 5,000 cavans of rice for distribution 12/05/20 402563 9,635,000.00 9,635,000.00 None Negotiated;
during COVID 19 Emergency Cases
42 LRH Enterprise 230 rice 50 kilos 04/06/20 402424 437,000.00 437,000.00 None Negotiated; No attachment of:
128
45 LRH Enterprise 205 rice 50 kilos P1,900.00 04/06/20 402424 389,500.00 389,500.00 None Negotiated; No attachment of:
46 JS Oliveros Rice Retailer 500 Rice 50 kg 04/06/20 402424 1,050,000.00 1,050,000.00 None Negotiated; No attachment of:
47 Tristellar Corporation 1,900 sacks of Super Rice 25 kg 04/06/20 402424 1,710,000.00 1,710,000.00 None Negotiated; No attachment of:
Omnibus Sworn Statement is photocopy
Sub-Total 27,007,530.70 27,007,530.70
Medical and Hospital Equipment
48 Biomerjs Trading One (1) unit cardiac monitor and portable suction 05/07/20 402547 275,000.00 275,000.00 None Negotiated;
machine apparatus Emergency Cases
Sub-Total 275,000.00 275,000.00
Face Mask
49 Dana and Dale Trading Medical supplies during COVID-19, 1,000 boxes 05/22/20 402602 650,000.00 650,000.00 None Negotiated;
disposable facemask Emergency Cases
50 Dana and Dale Trading 400 boxes surgical mask, 3ply 08/10/20 403019 220,000.00 220,000.00 None Negotiated;
Emergency Cases
51 Bestmarc Unisales Inc. 2,000 pcs KN95 Mask 5/4/2020 402525 290,000.00 290,000.00 None Negotiated; No attachment of Mayor’s or Business
Emergency Cases Permit
Sub-Total 1,160,000.00 1,160,000.00
Construction of Facilities
52 Sonny Hardware & Materials for the construction of Isolation 10/30/20 403505 325,834.00 325,834.00 None Negotiated;
Construction Supply Faciliities during the corona virus outbreak at Emergency Cases
RHU, BJMP and Barangay Capipisa
(construction materials)
53 Dalebo Construction & Gen. Labor and materials for the RHU COVID Isolation 11/25/20 403651 1,652,950.00 1,652,950.00 None Negotiated;
Merchandise Facilities (P1,089,000.00) and Partitions of Emergency Cases
various offices in the Municipality of Tanza
(P563,750.00)
54 Sonny Hardware & Materials for the construction of COVID-19 12/14/20 403819 1,025,688.00 1,025,688.00 None Negotiated;
Construction Supplies isolation facilities at RHU, Barangay Capipisa Emergency Cases
and TNCHS)
55 Cavite Chem & Medical 50 units Isolation Bed 48"x75 metal with mattress 12/07/20 403756 350,000.00 350,000.00 None Negotiated; No Mayor’s or Business Permit
Health Care Products Emergency Cases
Trading
Sub-Total 3,354,472.00 3,354,472.00
Other nessesary COVID-19 PPAs and Expenses
56 Algama General Office tables and chairs for COVID-19 isolation 06/24/20 402764 186,500.00 186,500.00 None Negotiated;
Merchandise and mass testing Emergency Cases
57 Algama General 15 pcs mobile pedestal for COVID 19 isolation 06/24/20 402771 67,500.00 67,500.00 None Negotiated;
Merchandise and mass testing Emergency Cases
58 Master Builders and 50 units handheld radio 08/12/20 403029 322,500.00 322,500.00 None Negotiated;
Marketing Emergency Cases
59 R Bleza J Graphics Design Short (500 reams) and Long (400 reams) Bond 10/15/20 403431 189,500.00 189,500.00 None Negotiated; No Mayor’s or Business Permit
Hub Paper for COVID-19 isolation facility for used in Emergency Cases
mass testing encoding
Sub-Total 766,000.00 766,000.00
Total 20 Per Cent DF 49,460,792.70 49,460,792.70
LGSF-COVID-19 Financial Assistance
Reagents and kits for COVID-19 testing
129
60 Lifecore Bio Integrative Inc. To payment for 500 units 2019 n-CoV Ab Test 07/28/20 346755 252,000.00 252,000.00 None Negotiated;
kits for official use in the Covid-19 Isolation Emergency Cases
Facility of the Municipality of Tanza
Sub-Total 252,000.00 252,000.00
Disinfectants
61 G Chemtrading Corporation To payment of 5 unit of SEMCO MR-10 and 50 09/21/20 346770 1,067,500.00 1,067,500.00 None Negotiated;
surface RX(disinfection) Emergency Cases
Sub-Total 1,067,500.00 1,067,500.00
Face Shield
62 Cavite Chem & Medical To payment of face shields for municipal 10/15/20 346783 350,000.00 350,000.00 None Negotiated; No list of recipient (Schedule of Distribution,
Health Care Products employees and various barangays (10,000 pcs) Emergency Cases how many per barangay was distributed)
Trading Certification for the distribution to Municipal
Employees and Certification issued by the
Punong Barangay of the receipt and
distribution of the same.
Sub-Total 350,000.00 350,000.00

Total LGSF-COVID-19 Financial Assistance 1,669,500.00 1,669,500.00
Grand Total P 51,130,292.70 P 51,130,292.70
130
Appendix 15
AAR Page 64
Schedule of COVID-19 Expenses Paid thru Cash Advance
Reference Funding Date of Supplier/Payee Particulars Amount

(Check No.) Source Invoice/
Receipt
Personal Protective Equipment (PPEs)
1 402525 DF 05/07/20 Rennise Office Supplies and 300 pc PPE over all (medium, large and xlarge) P 115,000.00
Equipment Trading
2 402553 LDRRM Fund 05/14/20 Dana and Dale Trading Lab gown (different sizes and unit cost) 44,250.00
3 402553 LDRRM Fund 05/13/20 Edenburg Trading 600 pc KN 95 protective mask, 500 pc safety gloves, 200 pc 1,133,000.00
disposable goves medium, 200 pc disposable goves large,
300 pc Isolation Suit
Sub-total 1,292,250.00
Disinfecting and other medical supplies
4 402373 LDRRM Fund 03/25/20 Bestmarc Unisales Inc. 500 liters of Alcohol 75,000.00
5 402435 LDRRM Fund 04/15/20 Bestmarc Unisales Inc. 500 liters of Alcohol 75,000.00
6 402525 DF 05/04/20 Bestmarc Unisales Inc. 1,000 liters alcohol 150,000.00
7 402553 LDRRM Fund 06/02/20 Swedish Designs Exhibitz Inc. 20 units of alcohol dispenser 56,180.00
Thermal scanners
8 402382 LDRRM Fund 03/28/20 Medical Gallery Trading Co. 100 units thermal scanner 530,000.00
Food Assistance
9 402412 LDRRM Fund Undated Laura Araracap Fruits and Food supplies (Onion, garlic, salt, etc.) 77,754.00
Vegetable Dealer
10 402412 LDRRM Fund Undated Laura Araracap Fruits and Food supplies (Pasta macaroni, chicken, hotdog, etc.) 410,935.00
Vegetable Dealer
11 402525 DF 05/04/20 Archival Consumer Goods Meals for the relief operations durind COVID-19 500 pax 120,000.00
Trading Meal (breakfast, lunch and dinner)
Relief Goods
12 402373 LDRRM Fund 03/26/20 Tristellar Corporation 900 sacks of Peasant Rice 50 kg 1,656,000.00
131
Receipt
13 402373 LDRRM Fund 03/27/20 Tristellar Corporation 1,000 sacks of Energy 25 kg 940,000.00
14 402373 LDRRM Fund 03/24/20 Tristellar Corporation 1,800 sacks of Cherry Blossom 25 kg 1,674,000.00
15 402373 LDRRM Fund 03/26/20 BMT Marketing 330 sacks of Francis 50 kg 617,100.00
16 402382 LDRRM Fund 04/02/20 LRH Enterprise 205 sacks Rice 50 kg (Red Star) 389,500.00
17 402382 LDRRM Fund 04/01/20 Tristellar Corporation 1,000 sacks of Tamaraw 25 kg and 1,000 sacks of Yeh Bebe 1,840,000.00
Bago 25 kg
18 402382 LDRRM Fund 04/02/20 Tristellar Corporation 21 sacks of King Bee Thailand 50 kg and 779 sacks of 1,480,000.00
Million Star Thailand 50 kg
19 402382 LDRRM Fund 03/29/20 BMT Marketing 110 sacks of rice 50 kgs (Thailand) 203,500.00
20 402382 LDRRM Fund 03/31/20 Ardy Cubis Escritor Trading 600 sacks of rice 25 kgs (Tamaraw) 540,000.00
21 402412 LDRRM Fund 03/25/20 Jessie & Arleene Rice 500 Rice 50 kg (sinandomeng) 980,000.00
Wholesale & Retail
22 402412 LDRRM Fund 04/03/20 LRN Enterprises 230 rice 50 kg (Red Star) 437,000.00
23 402412 LDRRM Fund 04/04/20 Tristellar Trading Corp. 800 Super rice (25kg) P880.00 and 800 Tamaraw (25 kg) 1,424,000.00
P900.00
24 402412 LDRRM Fund 04/05/20 Ardy Cubis Escritor Trading 1,500 rice 25 kg (tamaraw) 1,350,000.00
25 402435 LDRRM Fund 04/14/20 Chris Fruit Stand 8,000 packs of apples/ponkan (3 pcs of apples and 3 pcs of 800,000.00
ponkan)
26 402478 LDRRM Fund 04/23/20 Chris Fruit Stand 10,000 packs of apples and oranges 1,000,000.00
27 402478 LDRRM Fund 04/23/20 Puregold Price Inc. Assorted relief goods (sardines and coffee) 249,035.20
28 402424 DF 04/06/20 LRH Enterprise 230 rice 50 kilos 437,000.00
31 402424 DF 04/11/20 LRH Enterprise 205 rice 50 kilos P1,900.00 389,500.00
32 402424 DF 04/09/20 JS Oliveros Rice Retailer 500 Rice 50 kg 1,050,000.00
33 402424 DF 04/06/20 Tristellar Corporation 1,900 sacks of Super Rice 25 kg 1,710,000.00
34 402424 DF 04/09/20 Allday Super Market Assorted canned sardines, tuna and other canned goods 174,116.00
Sub-total 20,100,751.20
Construction of Facilities
35 402478 LDRRM Fund 04/28/20 Unilite Hardeware and Construction supplies and materials 45,100.00
Construction Suppies Corp.
132
Receipt
39 402424 DF 04/08/20 Jeho Electronic Electrical Construction materials (converter, wire and aligator clip) 6,855.00
Supply
40 402525 DF 05/06/20 Vensdin Glasss, Aluminum, Sliding window 3 sets 4x4 and 1 set ED Door fiber glass and 45,000.00
Iron Works, Trading & Gen. aluminum
Services
41 402525 DF 04/29/20 Unilite Hardware & Construction materials for RHU 5,120.00
Construction Supplies Corp.
42 402525 DF 05/11/20 Unilite Hardware & Construction materials 14,760.00
43 402525 DF 05/11/20 Unilite Hardware & Construction materials 7,005.00
44 402525 DF 05/15/20 Unilite Hardware & Construction materials (Hand washing area) 11,755.00
Face mask
45 402478 LDRRM Fund 04/28/20 SRRN Trading 450 boxes of surgical mask 351,000.00
46 402478 LDRRM Fund 04/29/20 Bestmark Unisales Inc. 1,000 pairs of KN95 P145.00 144,209.80
47 402525 DF 05/04/20 Bestmarc Unisales Inc. 2,000 pcs KN95 Mask 290,000.00
48 402553 LDRRM Fund 05/28/20 Dana and Dale Trading 3,500 pc of washable face mask 70,000.00
Supplies in the Isolation Facility
49 402424 DF 04/09/20 PYM Upholister Supply 63 Pillow 22,050.00
Sub-total 22,050.00
Other Supplies
50 402412 LDRRM Fund Undated Laura Araracap Fruits and Other supplies (dishwashing liquid, sponge and food plastic) 27,370.00
Vegetable Dealer
51 402412 LDRRM Fund 04/02/20 Jessie & Arleene Rice 22,000 empty sacks 220,000.00
Wholesale & Retail
52 402412 LDRRM Fund 04/05/20 Various suppliers Liquefied petroleum gas (LPG) 35,441.00
04/02/20
04/01/20
53 402435 LDRRM Fund 04/14/20 JCC General Merchandise 321 rolls of plastic bag 112,350.00
54 402424 DF 03/30/20 LRH Enterprise 80 Plastic (16x24) 160,000.00
55 402424 DF 04/09/20 LRH Enterprise 4 plastic (16x24 5 kl wt.) 8,000.00
56 402424 DF 04/11/20 LRH Enterprise 300 plastic (16x24) 24,000.00
57 402424 DF 04/11/20 Savemore Other supplies (spoon, fork, etc.) 1,564.75
58 402424 DF 04/11/20 Emilu's Mart Other supplies (sani wipes, tissue, etc.) 8,583.70
133
Receipt
59 402424 DF 04/11/20 Emilu's Mart Other supplies (soap, coffee, toothpaste, tide, etc.) 4,125.10
60 402424 DF 04/07/20 Allday Super Market Shampoo, toothpaste etc. 9,442.50
61 402424 DF 04/30/20 MTL Fabric 200 yards fabric and 1 lot of fabric and material for curtain 64,020.00
62 402424 DF 04/11/20 All Home Corp Supplies and equipment 69,727.75
65 402424 DF 04/12/20 Puregold Price Inc. 10 pcs TV Plus 14,990.00
66 402424 DF 04/14/20 Puregold Price Inc. Other supplies 29,100.00
67 402424 DF 04/14/20 Puregold Price Inc. Other supplies 1,959.25
68 402525 DF 05/15/20 Puregold Price Inc. Other Supplies 46,943.00
69 402525 DF 05/15/20 Puregold Price Inc. 162 pcs of safeguard white 2,673.00
70 402525 DF 04/15/20 Flor Sortijas Dry Goods Store Laboratory gown and blanket 21,900.00
71 402525 DF 05/07/20 Ruby N. Custodio Dry Goods Fabric teteron cotton 60 yards 6,500.00
Store
72 402553 LDRRM Fund 05/13/20 R. B. Arca Dry Goods Store Other supplies (Toiletries, cleaning supplies, etc.) 76,595.00
73 402553 LDRRM Fund 04/07/20 Dana and Dale Trading Other supplies (zip bag, garbage bag, cleaning supplies) 61,846.00
74 402553 LDRRM Fund 05/13/20 Puregold Price Inc. Refrigirator, trash bag, storage box, zonrox, baygon, etc. 278,427.00
75 402525 DF 05/12/20 Russell Printing Corporation Application form (Unified Q-Pass) 110,000.00
Sub-total 1,399,927.30
Total P 25,511,307.30
134
Appendix 16
AAR Page 65
Schedule of COVID-19 Expenses Paid thru Cash Advance
With Noted Deficiencies
Date of
Funding Gross Amount with
Invoice/ Supplier/Payee Particulars Remarks
Source Amount Deficiency
Receipt
Cash Advance under Check No. 402373 dated March 24, 2020
LDRRM Fund 03/26/20 Tristellar Corporation 900 sacks of Peasant Rice 50 kg P 1,656,000.00 P 1,656,000.00 Rice have no proof of distribution to families affected. No
photos documenting the repacking and distribution of
goods.
LDRRM Fund 03/27/20 Tristellar Corporation 1,000 sacks of Energy 25 kg 940,000.00 940,000.00 -do-
LDRRM Fund 03/24/20 Tristellar Corporation 1,800 sacks of Cherry Blossom 25 kg 1,674,000.00 1,674,000.00 -do-
LDRRM Fund 03/26/20 BMT Marketing 330 sacks of Francis 50 kg 617,100.00 617,100.00 -do-
Sub-total 4,887,100.00 4,887,100.00
Cash Advance under Check No. 402382 dated March 26, 2020
LDRRM Fund 03/28/20 Medical Gallery Trading 100 units thermal scanner 530,000.00 530,000.00 No Inventory Custodian Slip for 100 units of thermal
Co. scanner
LDRRM Fund 04/02/20 LRH Enterprise 205 sacks Rice 50 kg (Red Star) 389,500.00 389,500.00 No Authority of the Representative of the Supplier in
signing the Purchase Order, Notice of Award, Notice to
Proceed, Schedule of Requirement and Technical
Specifications. Since the Authorized Representative in the
Omnibus Sworn Statement is not the signatory in the
aforementioned documents.
Omnibus Sworn Statement dated April 10, 2020 was
photocopy.
Rice have no proof of distribution to families affected and
goods were not attached
LDRRM Fund 04/01/20 Tristellar Corporation 1,000 sacks of Tamaraw 25 kg and 1,840,000.00 1,840,000.00 No Authority of the Representative of the Supplier in
1,000 sacks of Yeh Bebe Bago 25 kg signing the Notice to Proceed, Schedule of Requirement
and Technical Specifications. Since the Authorized
Representative in the Omnibus Sworn Statement is not
the signatory in the aforementioned documents.
LDRRM Fund 04/02/20 Tristellar Corporation 21 sacks of King Bee Thailand 50 kg 1,480,000.00 1,480,000.00 -do-
and 779 sacks of Million Star Thailand
50 kg
LDRRM Fund 03/29/20 BMT Marketing 110 sacks of rice 50 kgs (Thailand) 203,500.00 203,500.00 Rice have no proof of distribution to families affected and
135
Date of
Receipt
LDRRM Fund 03/31/20 Ardy Cubis Escritor 600 sacks of rice 25 kgs (Tamaraw) 540,000.00 540,000.00 Authority of the Representative of the Supplier in signing
Trading the Purchase Order, Notice of Award, Notice to Proceed,
Schedule of Requirement and Technical Specifications.
Since the Authorized Representative in the Omnibus
Sworn Statement is not the signatory in the
Omnibus Sworn Statement was photocopy
Sub-total 4,983,000.00 4,983,000.00

Cash Advance under Check No. 402412 dated April 1, 2020
LDRRM Fund Undated Laura Araracap Fruits and Other supplies (dishwashing liquid, 27,370.00 27,370.00 Schedule of served beneficiaries during the Feeding
Vegetable Dealer sponge and food plastic) Program from April 1 to 2, 2020 was not certified by the
concerned head of office (Nutrition).
LDRRM Fund Undated Laura Araracap Fruits and Food supplies (Onion, garlic, salt, etc.) 77,754.00 77,754.00 -do-
Vegetable Dealer
LDRRM Fund Undated Laura Araracap Fruits and Food supplies (Pasta macaroni, 410,935.00 410,935.00 -do-
Vegetable Dealer chicken, hotdog, etc.)
LDRRM Fund 04/02/20 Jessie & Arleene Rice 22,000 empty sacks 220,000.00 220,000.00 No picture during repacking.
Wholesale & Retail
LDRRM Fund 03/25/20 Jessie & Arleene Rice 500 Rice 50 kg (sinandomeng) 980,000.00 980,000.00 No proof of distribution to families affected and photos
Wholesale & Retail documenting the repacking and distribution of goods
were not attached
LDRRM Fund 04/03/20 LRN Enterprises 230 rice 50 kg (Red Star) 437,000.00 437,000.00 -do-
LDRRM Fund 04/04/20 Tristellar Trading Corp. 800 Super rice (25kg) P880.00 and 1,424,000.00 1,424,000.00 -do-
800 Tamaraw (25 kg) P900.00
LDRRM Fund 04/05/20 Ardy Cubis Escritor 1,500 rice 25 kg (tamaraw) 1,350,000.00 1,350,000.00 -do-
Trading
LDRRM Fund 04/05/20 Various suppliers Liquefied petroleum gas (LPG) 35,441.00 35,441.00 Schedule of served beneficiaries during the Feeding
04/02/20 Program from April 1 to 2, 2020 was not certified by the
04/01/20 concerned head of office (Nutrition).
Sub-total 4,962,500.00 4,962,500.00
LDRRM Fund 04/28/20 SRRN Trading 450 boxes of surgical mask 351,000.00 351,000.00 No certified list of recipients, picture of goods and
distribution.
No Sales Invoice (Attachment was only Collection
Receipt).
LDRRM Fund 04/23/20 Chris Fruit Stand 10,000 packs of apples and oranges 1,000,000.00 1,000,000.00 No certified list of recipients, picture of goods and
distribution.
136
Date of
Receipt
LDRRM Fund 04/23/20 Puregold Price Inc. Assorted relief goods (sardines and 249,035.20 249,035.20 No certified list of recipients, picture of goods and
coffee) distribution.
Authority of the Representative of the Supplier in signing
the Purchase Order, Notice of Award, Notice to Proceed,
LDRRM Fund 04/29/20 Bestmark Unisales Inc. 1,000 pairs of KN95 P145.00 144,209.80 144,209.80 No certified list of recipients of 1,000 pair of N95 mask
LDRRM Fund 04/28/20 Unilite Hardeware and Construction supplies and materials 45,100.00 45,100.00 No program of works and certificate of completion issued
Construction Suppies by the Municipal Engineering Office
Corp.
LDRRM Fund 04/27/20 Unilite Hardeware and Construction supplies and materials 163,700.00 163,700.00 -do-
Construction Suppies
Corp.
Corp.
Corp.
Sub-total 2,000,000.00 2,000,000.00
DF 04/06/20 LRH Enterprise 230 rice 50 kilos 437,000.00 437,000.00 No certified list of recipients, picture of goods and
distribution.
DF 04/07/20 LRH Enterprise 200 rice 50 kilos 380,000.00 380,000.00 -do-
DF 04/08/20 LRH Enterprise 200 rice 50 kilos 380,000.00 380,000.00 -do-
DF 04/11/20 LRH Enterprise 205 rice 50 kilos P1,900.00 389,500.00 389,500.00 No certified list of recipients, picture of goods and
distribution.
DF 04/09/20 JS Oliveros Rice Retailer 500 Rice 50 kg 1,050,000.00 1,050,000.00 No certified list of recipients, picture of goods and
distribution.
DF 04/06/20 Tristellar Corporation 1,900 sacks of Super Rice 25 kg 1,710,000.00 1,710,000.00 Authority of the Representative of the Supplier in signing
the Purchase Order, Notice of Award, Notice to Proceed,
Rice have no certified list of recipients and picture of
distribution
DF 04/09/20 PYM Upholister Supply 63 Pillow 22,050.00 22,050.00 Expired Official Receipt (issued on April 8, 2020), validity
of said document was only until August 30, 2018
137
Date of
Receipt
DF 04/09/20 Allday Super Market Assorted canned sardines, tuna and 174,116.00 174,116.00 No certified list of recipients of assorted canned goods
other canned goods and and picture of distribution
DF 04/07/20 Allday Super Market Shampoo, toothpaste etc. 9,442.50 9,442.50 No certified list of recipients
DF 04/11/20 All Home Corp Supplies and equipment 69,727.75 68,577.75 Following PPEs have no PAR
MG-164-4L Drawer (4 layer drawer) - P899.75
Samsung WA 75h4200swt (Washing Machine)-
P14,995.00
Midea FP-51ARA020HMN (Aircon) - P27,195.00
Haier HW-18RCQ13 WT (Aircon) - P25,488.00
DF 04/12/20 Puregold Price Inc. 10 pcs TV Plus 14,990.00 14,990.00 No Inventory Custodian Slip
Sub-total 4,636,826.25 4,635,676.25
Cash Advance under Check No. 402525 dated May 4, 2020
DF 04/15/20 Flor Sortijas Dry Goods Laboratory gown and blanket 21,900.00 21,900.00 Expired Sales Invoice P21,900.00 (issued on April 15,
Store 2020), validity of said document was only until June 28,
2018
No Mayor’s or Business Permit
DF 05/06/20 Vensdin Glasss, Sliding window 3 sets 4x4 and 1 set 45,000.00 45,000.00 Invalid Sales invoice P45,000.00 issued on May 6, 2020.
Aluminum, Iron Works, ED Door fiber glass and aluminum Said Invoice have no ATP BIR Permit dated July 17,
Trading & Gen. Services 2020
No program of works and certificate of completion and
acceptance
No Mayor’s or Business Permit
DF 04/29/20 Unilite Hardware & Construction materials for RHU 5,120.00 5,120.00 No attachment of Mayor’s or Business Permit
Construction Supplies No program of works and certificate of completion and
Corp. acceptance
Trasactions were consolidated into one Purchase Order,
Acceptance and Inspection Report and Requisition and
Issue
DF 05/11/20 Unilite Hardware & Construction materials 14,760.00 14,760.00 -do-

Construction Supplies
Corp.
DF 05/11/20 Unilite Hardware & Construction materials 7,005.00 7,005.00 -do-
Construction Supplies
Corp.
DF 05/15/20 Unilite Hardware & Construction materials (Hand washing 11,755.00 11,755.00 -do-
Construction Supplies area)
Corp.
DF 05/07/20 Rennise Office Supplies 300 pc PPE over all (medium, large 115,000.00 115,000.00 No attachment of Mayor’s or Business Permit
and Equipment Trading and xlarge) No certified list of recipients
DF 05/04/20 Archival Consumer Meals for the relief operations durind 120,000.00 120,000.00 No menu, list of recients, picture of food and picture of
Goods Trading COVID-19 500 pax Meal (breakfast, distribution
lunch and dinner) No attachment of Mayor’s or Business Permit
138
Date of
Receipt
DF 05/04/20 Bestmarc Unisales Inc. 2,000 pcs KN95 Mask 290,000.00 290,000.00 No attachment of Mayor’s or Business Permit
no certified list of recipients
Sub-total 630,540.00 630,540.00
Cash Advance under Check No. 402553 dated May 8, 2020
LDRRM Fund 06/02/20 Swedish Designs Exhibitz 20 units of alcohol dispenser 56,180.00 No Inventory Custodian Slip
Inc. 56,180.00
LDRRM Fund 05/13/20 Puregold Price Inc. Refrigirator, trash bag, storage box, 278,427.00 278,427.00 Refrigerator costing P15,499.00 have no Property
zonrox, baygon, etc. Acknowledgement Receipt
Sub-total 334,607.00 334,607.00
Total P 22,434,573.25 P 22,433,423.25
139
Appendix 17
AAR Page No. 68

Schedule of Programs/Projects/Activities Indicated in the Annual Gender and Development (GAD) Plan and Budget With Noted Deficiencies
Lead or
Gender Issue/GAD Mandate GAD Objectives Program and Project GAD Activity Performance Indicator and GAD Budget Responsible
Target Office
CLIENT FOCUS
1 Low Income/No regular source of To augment by providing limited Emergency assistance Extend financial assistance to 3000 3000 Individuals given financial 5,000,000.00 MSWDO
income for medical/burial necessities financial assistance for indigent Program individual in Crisis Situation assistance
individuals and families
Low Income/No regular source of To augment by providing limited Emergency assistance Extend Financial Assistance to 8000 8000 elderly and 2500 PWDs 22,500,000.00 MSWDO
income for medical/burial necessities financial assistance for indigent Program elderly and 2500 PWDs provided financial assistance
Low Income/No regular source of To augment by providing limited Emergency assistance Extend Burial Assistance to 1000 1000 bereaved families 3,000,000.00 MSWDO
income for medical/burial necessities financial assistance for indigent Program bereaved families provided of burial assistance
Low Income/No regular source of To augment by providing limited Emergency assistance Extend Financial Assistance to 100 100 solo Parentds assisted with 100,000.00 MSWDO
income for medical/burial necessities financial assistance for indigent Program Solo Parent financial assistance
2 Poor families who are not member of To sponsor/enroll deserving indigent Local sponsorship of Enrolment of 1000 indigent 1000 indigent 2,400,000.00 MSWDO
Philhealth Insurance Proram individuals/families to Philhealth Philhealth Insurance to individuals/families to Philhealth individuals/families are
Insurance Program Indigent Insurance Philhealth members
individuals/families
3 Awareness Campaign: Increasing Awareness campaign HIV Caravan and Free Testing Increased in Voluntary Testing 100,000.00 MHO
cases of HIV/AIDS among adolescents
Schooll and Community based Advocay Campaign Conducted 40,000.00 MHO

information Campaign
4 Increasing number of Child Abuse To provide assistance to the victims Extend financial Emergency Assistance Program Victim of abuse on children assisted 100,000.00 MSWDO
Cases of abuse on children assistance to the victim of
abuse on children
5 Increasing number of Malnoursihed To eradicate the prevalence of Augmentation by providing Complimentary Feeding Program to Malnourshed children improved 4,000,000.00 MNO/LGU
Children/Prevalence of malnourished children vitamins and identified malnourshed children their health status
malnourished children complimentary feeding
6 Lack of awareness about Magna To conduct information and Training/Seminar on RA Conduct Training/Seminar on RA 200 participants (Women in 60,000.00 MSWD/PNP
Carta for Woment education campaign on RA 9710 9710 9710 community) increased
Magna Carta for Women awareness on RA 9710
7 Equal opportunities for Women To educate the parents on their Responsible Parenthood Conduct Seminar on Parent Couples/Parents attended PES no funding required MSWDO
equal parental roles and and Parent Effectiveness Effectiveness Service Program in Barangay
responsibilities to their children Service Program
140
Lead or
Target Office
To provide financial assistance for Extend limited fiancial Assistance to Battered Women Abused women received limited 100,000.00 MSWDO
abused women in pursuing their assistance for women financial assistance
case abused
8 Participation on Skills Development To provide additional capital Extend additional capital Self-Employment assistance Program Provided of SEA-P to 80 400,000.00 MSWDO
Program assistance for small scale business assistance (SEAP) to PWDs, Solo Parents & families of PWDs, Solo Parents
to PWDs scale business to PWDs, Women's group & Woment's group
solo Parents & Women's group
9 Protection for Children: To provide appropriated service for Comprehensive Local Bahay Pag-asa Operation CAR and CICL cases catered 450,000.00 LCPC/Office
Increasing number of Children-at- CAR and CICL through Bahay-Pag- Juvenile Intervention of the Mayor
Risk (CAR) and Children in Conflict asa Operation Program for CAR and
with the Law (CICL) CICL
10 Child and Youth Development To provide learning materials to Early Childhood care and Procured of Learning Materials Learning ,aterials distributed to 1,600,000.00 MSWDO
Program (Insufficient Learning children enrolled in Child Development Program (Books) 42 Day Care Centers 3500
materials for children) Development Centers in the enrolled children
municipality
Procurement of Lab rreagentss, supplies available 2,000,000.00 MHO

request inc, supply of Gene Expert
Close monitoring on Case Holding & Number of cases/patients no funding required MHO
sputum follow up monitored
Conduct of Buntis Congress Number of pregnant women 400,000.00 MHO
attended
Distributuin of Buntis Kit Number of pregnant woment 150,000.00 MHO
provided of kits
Adolescent Health Youth Summit Number of youth leader 200,000.00 MHO
Program attended
Stakeholders Quarterly Meeting Number of meeting conducted no funding required MHO
Follow up Training on Installing Number of health scope no funding required MHO

Hotline members attended: purchased
1 unit line for helpline
Training Update on Inter Personal Number of participants no funding required MHO
Counselling & Communication (IPCC) attended
or related topic
Search & Destroy Caravan House to house visit per brgy Number of brgy and houses no funding required MHO
prioritize with high incidence visited
Strict compliance on Information Dissemination on 50,000.00 MHO
Responsible Pet Responsible Pet Ownership thru SB Number of brgy oriented and
Ownership Resolution provided of SB resolution
SUB-TOTAL 42,650,000.00
141
Lead or
Target Office
ORGANIZATION FOCUS
11 Awareness Campaign: Increasing To strengthen awareness on Training update on Orientation Training of RHU Staff, Orientation Training Conducted 29,000.00 MHO/PNP
cases of HIV/AIDS HIV/AIDS disease prevention and HIV/AIDS of Health BHWs and 4 PS Parent Leaders
control Workers and key group
information dissemination
of population at risk
12 Increasing number of Children-at- Organized & Strengthened Local LJIW Council created and no funding required MSWDO
Risk (CAR) and Children in Conflict Juvenile Intervention Welfate Council functional
with the Law (CICL)
13 Increase Dengue and Chikunggunia To eliminate the increasing case of Dengue Prevention and Workshop Update on Dengue to Number of PBs, etal 150,000.00 MHOBNrgy
Cases Dengue and Chikunggunia Control Program Punong Brgy to Punong Brgy (PB, participated
Sec, SK Pres, BNS & BHWs) and
other infections
Increase Dengue and Chikunggunia To eliminate the increasing case of Activation of Barangay Quarertly Meeting with Barangay Number of BDB Activated and 100,000.00 MHO
Cases Dengue and Chikunggunia Dengue Brigade (BDB) Dengue Brigade (BDB) Functional
14 Increase Rabies Cases To eradicate increase of rabies Rabies Prevention and Re-orientation of Punong Brgy and Decreased Bite Incidence 200,000.00 MHO
cases Control Program Responsible Pet Ownership
15 Increase PTB Cases To eradicate PTB Cases PTB Prevention and Activate bgy. Core team on active Number of activated Brgy Core no funding required MHO
Control Program CF, utilize Informed Laboratory Team
Workers,
Provision f logistic on CF
16 WOMEN MORTALITY AND To improve women's health through Sale Motherhood and Regular Meetings with Lying-In Increased awareness of target 50,000.00 MHO
MORBITY (Increasing Maternal a Comprehensive package of Child Birth Program Clinics participants, communities on
Morbidity and Mortality) Preventive, Promotive and Safe Safe Motherhood and Child
Curative in Ensuring Pregnancy and Birth
Delivery
Family Planning Orientation of BHWs Number of BHWs attended no funding required MHO
To eradicate the increasing Conduct sminar on RA Orientation/Symposium on RA 9262 41 Brgy VAW Desk Officer 400,000.00 MSWD/PNP
incidence of abused and violence 9262 to Brgy VAW Desk Officer attended attended the RA 9262 Training
against women/VAW cases are the RA 9262 Training
reported
Quarterly Meeting with Brgy AVAWC 41 Brgy AVAWC Officers 50,000.00 MSWD/PNP
Officers attended the quarterly meetings
SUB-TOTAL 979,000.00
GRAND TOTAL P 43,629,000.00
142
Appendix 18
AAR Page No. 69

Schedule of GAD Activities Without Corresponding Gender Issues or GAD Obective and/or Program, Project and Activities
Lead or
Target Office
CLIENT FOCUS
Awareness Campaign: Awareness campaign HIV Caravan and Free Testing Increased in Voluntary 100,000.00 MHO
Increasing cases of HIV/AIDS among adolescents Testing
School and Community based Advocay Campaign 40,000.00 MHO

information Campaign Conducted
To provide financial assistance Extend limited fiancial Assistance to Battered Women Abused women received 100,000.00 MSWDO
for abused women in pursuing assistance for women limited financial assistance
their case abused
Procurement of Lab rreagentss, supplies available 2,000,000.00 MHO

request inc, supply of Gene Expert
Close monitoring on Case Holding & Number of cases/patients no funding MHO
sputum follow up monitored required
Conduct of Buntis Congress Number of pregnant women 400,000.00 MHO
attended
Distributuin of Buntis Kit Number of pregnant woment 150,000.00 MHO
provided of kits
Adolescent Health Youth Summit Number of youth leader 200,000.00 MHO
Program attended
Stakeholders Quarterly Meeting Number of meeting no funding MHO
conducted required
Follow up Training on Installing Number of health scope no funding MHO

Hotline members attended: required
purchased 1 unit line for
Training Update on Inter Personal helpline
Number of participants no funding MHO
Counselling & Communication (IPCC) attended required
or related topic
143
Lead or
Target Office
Search & Destroy Caravan House to house visit per brgy Number of brgy and houses no funding MHO
prioritize with high incidence visited required
Strict compliance on Information Dissemination on 50,000.00 MHO
Responsible Pet Responsible Pet Ownership thru SB Number of brgy oriented and
Ownership Resolution provided of SB resolution
SUB-TOTAL 3,040,000.00
ORGANIZATION FOCUS
Increasing number of Children-at- Organized & Strengthened Local LJIW Council created and no funding MSWDO
Risk (CAR) and Children in Juvenile Intervention Welfate Council functional required
Conflict with the Law (CICL)
Family Planning Orientation of BHWs Number of BHWs attended no funding MHO

required
To eradicate the increasing Conduct sminar on RA Orientation/Symposium on RA 9262 41 Brgy VAW Desk Officer 400,000.00 MSWD/PNP
incidence of abused and 9262 to Brgy VAW Desk Officer attended attended the RA 9262
violence against women/VAW the RA 9262 Training Training
cases are reported
Officers attended the quarterly
meetings
SUB-TOTAL 450,000.00
GRAND TOTAL P 3,490,000.00
144
Appendix 19
AAR Page No. 69

Schedule of Programs/Projects/Activities Without GAD Budget and Should Not Be Included in GAD Plan and Budget
Lead or
Target Office
CLIENT FOCUS
Equal opportunities for Women To educate the parents on their Responsible Parenthood Conduct Seminar on Parent Couples/Parents attended PES no funding MSWDO
equal parental roles and and Parent Effectiveness Effectiveness Service Program in Barangay required
responsibilities to their children Service Program
Close monitoring on Case Holding and Number of cases/patients no funding MHO

sputum follow up monitored required
Stakeholders Quarterly Meeting Number of meeting conducted no funding MHO

required
Follow up Training on Installing Number of health scope no funding MHO

Hotline members attended: purchased 1 required
unit line for helpline
Training Update on Inter Personal Number of participants attended no funding MHO
Counselling & Communication (IPCC) required
or related topic
Search & Destroy Caravan House to house visit per brgy prioritize Number of brgy and houses no funding MHO
with high incidence visited required
ORGANIZATION FOCUS
Risk (CAR) and Children in Conflict Juvenile Intervention Welfate Council functional required
with the Law (CICL)
Increase PTB Cases To eradicate PTB Cases PTB Prevention and Activate bgy. Core team on active CF, Number of activated Brgy Core no funding MHO
Control Program utilize Informed Laboratory Workers, Team required

required
145
Appendix 20
AAR Page No. 69

Schedule of Gender and Development Programs/Projects/Activities Which Should be Categorized As Client Focus
Lead or
Target Office
ORGANIZATION FOCUS
Awareness Campaign: Increasing To strengthen awareness on Training update on Orientation Training of RHU Staff, Orientation Training Conducted P 29,000.00 MHO/PNP
cases of HIV/AIDS HIV/AIDS disease prevention and HIV/AIDS of Health BHWs and 4 PS Parent Leaders
control Workers and key group
information dissemination
of population at risk
Risk (CAR) and Children in Conflict Juvenile Intervention Welfate Council functional required
with the Law (CICL)
Increase Dengue and Chikunggunia To eliminate the increasing case of Dengue Prevention and Workshop Update on Dengue to Number of PBs, etal participated 150,000.00 MHOBNrgy
Cases Dengue and Chikunggunia Control Program Punong Brgy to Punong Brgy (PB,
Sec, SK Pres, BNS & BHWs) and
other infections
Increase Dengue and Chikunggunia To eliminate the increasing case of Activation of Barangay Quarertly Meeting with Barangay Number of BDB Activated and 100,000.00 MHO
Cases Dengue and Chikunggunia Dengue Brigade (BDB) Dengue Brigade (BDB) Functional
Increase Rabies Cases To eradicate increase of rabies Rabies Prevention and Re-orientation of Punong Brgy and Decreased Bite Incidence 200,000.00 MHO
cases Control Program Responsible Pet Ownership
Increase PTB Cases To eradicate PTB Cases PTB Prevention and Activate bgy. Core team on active CF, Number of activated Brgy Core no funding MHO
Control Program utilize Informed Laboratory Workers, Team required
WOMEN MORTALITY AND To improve women's health through Sale Motherhood and Child Regular Meetings with Lying-In Clinics Increased awareness of target 50,000.00 MHO
MORBITY (Increasing Maternal a Comprehensive package of Birth Program participants, communities on
Morbidity and Mortality) Preventive, Promotive and Safe Safe Motherhood and Child Birth
Curative in Ensuring Pregnancy and
Delivery
required
To eradicate the increasing incidence Conduct sminar on RA Orientation/Symposium on RA 9262 to 41 Brgy VAW Desk Officer 400,000.00 MSWD/PNP
of abused and violence against 9262 Brgy VAW Desk Officer attended the attended the RA 9262 Training
women/VAW cases are reported RA 9262 Training
Officers attended the quarterly meetings
Total P 979,000.00
146
Appendix 21
AAR Page No. 70

Schedule of Receipt, Allocation and Utilization of Covid-19 Funds
DRRM Funds Trust Fund General Fund

GF-Current Year Special Trust
LGSF-Covid-
Bayanihan TOTAL
30 per cent 70 per cent Unspent PY 19 Financial 20 per cent DF Others
Grant
QRF MF DRRMF Assistance
Sources of Funds
Amount:
LDRRMF CY 2020 P 72,500,000.00 P 0.00 P 0.00 P 0.00 P 0.00 P 0.00 P 0.00 P 72,500,000.00
Unspent PY DRRMF 0.00 0.00 21,200,000.00 0.00 0.00 0.00 0.00 21,200,000.00
20 Percent Development Fund 0.00 0.00 0.00 0.00 37,638,619.20 0.00 0.00 37,638,619.20
20 Percent Development Fund 0.00 0.00 0.00 0.00 23,000,000.00 0.00 0.00 23,000,000.00
Bayanihan Grant to Cities and 0.00 0.00 0.00 0.00 0.00 39,287,268.00 0.00 39,287,268.00
Municipalities
Financial Assistance from the 0.00 0.00 0.00 3,000,000.00 0.00 0.00 0.00 3,000,000.00
Office of the President
Others (General Fund) 0.00 0.00 0.00 0.00 0.00 0.00 943,835.48 943,835.48
Total 72,500,000.00 0.00 21,200,000.00 3,000,000.00 60,638,619.20 39,287,268.00 943,835.48 197,569,722.68
Uses of Funds:
Medical, Dental and Laboratory
Expenses:
1. PPEs 2,297,250.00 0.00 0.00 199,950.00 2,542,665.00 0.00 0.00 5,039,865.00
2. Reagents and kits for COVID19 0.00 0.00 0.00 252,000.00 660,000.00 0.00 0.00 912,000.00
testing
3. Disinfectants 0.00 0.00 0.00 1,067,500.00 2,873,900.00 0.00 0.00 3,941,400.00
4. Sprayers 0.00 0.00 0.00 0.00 177,750.00 0.00 0.00 177,750.00
5. Disinfecting and other medical 206,180.00 0.00 0.00 0.00 3,552,349.50 0.00 0.00 3,758,529.50
supplies
6. Disinfection tents/booth 0.00 0.00 0.00 0.00 161,891.00 0.00 0.00 161,891.00
7. Thermal scanners 530,000.00 0.00 0.00 0.00 1,467,000.00 0.00 0.00 1,997,000.00
Welfare Goods
1. Food assistance 5,364,259.00 0.00 729,370.00 0.00 5,295,545.00 0.00 0.00 11,389,174.00
2. Relief goods 57,622,749.20 0.00 19,998,120.00 0.00 27,378,961.15 39,287,268.00 0.00 144,287,098.35
Drugs and medicines
1. Medicines 0.00 0.00 0.00 0.00 924,435.00 0.00 0.00 924,435.00
2. Vitamins 0.00 0.00 0.00 0.00 3,018,000.00 0.00 0.00 3,018,000.00
Medical Equipment
1. Cardiac monitor and portable 0.00 0.00 0.00 0.00 275,000.00 0.00 0.00 275,000.00
suction machine apparatus
147
DRRM Funds Trust Fund General Fund
GF-Current Year Special Trust
LGSF-Covid-
Bayanihan TOTAL
30 per cent 70 per cent Unspent PY 19 Financial 20 per cent DF Others
Grant
QRF MF DRRMF Assistance
Sources of Funds
Construction of facilities
1. Quarantine facilities (TV, TV 255,755.00 0.00 0.00 0.00 4,929,771.00 0.00 0.00 5,185,526.00
plus, cellular phones and CCTV
for use in the quarantine facility)
Other necessary COVID-19 PPAs
and Expenses
- Various materials used for 428,134.75 0.00 322,400.00 0.00 0.00 0.00 0.00 750,534.75
repacking of relief goods
- Face mask and face shield 565,209.80 0.00 0.00 350,000.00 2,660,000.00 0.00 0.00 3,575,209.80
- Supplies in the Isolation Facility 0.00 0.00 0.00 0.00 3,213,256.00 0.00 36,000.00 3,249,256.00
- Various supplies for the 0.00 0.00 0.00 0.00 80,465.00 0.00 0.00 80,465.00
maintenance of different offices
during COVID-19 (LGU Logistics,
RHU, Market, Engineering)
- Communication Equipment 0.00 0.00 0.00 0.00 322,500.00 0.00 0.00 322,500.00
- Other Supplies in the 812,029.00 0.00 0.00 0.00 890,503.30 0.00 907,835.48 2,610,367.78
implementation of of COVID-19
PPAs
TOTAL UTILIZATION 68,081,566.75 0.00 21,049,890.00 1,869,450.00 60,423,991.95 39,287,268.00 943,835.48 191,656,002.18
BALANCE P 4,418,433.25 P 0.00 P 150,110.00 P 1,130,550.00 P 214,627.25 P 0.00 P 0.00 P 5,913,720.50
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Republic of the Philippines

ANNUAL AUDIT REPORT

For the Year Ended December 31, 2020

We recommended that the Municipal Mayor require the:

3. The guidelines followed by the Municipality in the grants of medical assistance to

We recommended that the Municipal Mayor direct the:

a. Municipal Welfare and Social Development Officer (MWSDO) to submit to the

c. MSWDO to prepare specific guidelines, for review, approval and indorsement of

We recommended that the Municipal Mayor direct the:

b. Municipal Accountant and Bids and Awards Committee (BAC) Secretariat to

c. Municipal Accountant and Bids and Awards Committee (BAC) Secretariat to

d. Municipal Environment and Natural Resources Officer (MENRO) to institute

Henceforth, it is recommended that the Municipal Accountant and other concerned

Very truly yours,

Atty. OSANA THERESA D. DOMINGO

The Regional Director, Commission on Audit Region IV-A (CALABARZON)

The Regional Director, Department of Budget and Management, Region IV-A

The Regional Director, Bureau of Local Government Finance, Region IV-A

The Secretary, Sangguniang Bayan of Tanza, Cavite

University of the Philippines (UP) Law Center

Commission on Audit Central Library

AGENCY ACTION PLAN and STATUS OF IMPLEMENTATION

Agency Action Plan Reason for

b. No. of Personnel Complement

It has a total appropriation of P870,229,018.06, of which P755,403,442.52 was obligated,

Audit Opinion on the Financial Statements

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

Significant Observations and Recommendations

a) Inventory Committee to conduct a comprehensive physical inventory of all property

The other significant audit observations and recommendations are as follows:

1. The guidelines followed by the Municipality in the grants of medical assistance to

We recommended that the Municipal Mayor direct the:

a. Municipal Welfare and Social Development Officer (MWSDO) to submit to the

c. MSWDO to prepare specific guidelines, for review, approval and indorsement of

We recommended that the Municipal Mayor direct the:

b. Municipal Accountant and Bids and Awards Committee (BAC) Secretariat to

c. Municipal Accountant and Bids and Awards Committee (BAC) Secretariat to

d. Municipal Environment and Natural Resources Officer (MENRO) to institute

Henceforth, it is recommended that the Municipal Accountant and other

We recommended that the Municipal Mayor direct the:

a. Municipal Budget Officer to provide written explanation and/or justification on why

b. Municipal Budget Officer to ensure that only expenditures directly related to

c. The Municipal Disaster Risk Reduction Management Council to identify and

4. A total of thirty-four (34) procurement activities totaling P10,497,925.00 were

6. The regularity and propriety of the disbursements of Emergency Subsidy

We recommended that the Municipal Mayor direct the:

a. Municipal Accountant in coordination with the Municipal Social Works and

b. MSWDO to coordinate with concerned Barangay officials to facilitate the

c. Investigate further and provide justification for the occurrence of social

We recommended that the Municipal Mayor direct the:

c) The Municipal Accountant to facilitate the immediate submission to the Audit

8. Procurement of personal protective equipment, food supplies, relief goods, materials

We recommended that the Municipal Mayor:

b. The Municipal Accountant to facilitate the immediate submission to the Audit

We recommended that the Municipal Mayor direct the:

a. Municipal Planning and Development Officer to expedite the establishment and

Summary of Suspensions, Disallowances and Charges

There were no unsettled suspensions, disallowances and charges as of

Status of Implementation of Prior Year’s Audit Recommendations

PART SUBJECT PAGE