Annex C

Table 1. Summary of Accounting Errors and Omissions per Region and Facilities
FINDNGS
INTANGIBLE OTHER
REF REGION CO/CHD/OU CASH RECEIVABLES INVENTORIES PPE LIABILITIES EQUITY
ASSETS ASSETS
(TABLE II)
A.01 NCR CO - - 5,775,967.40 323,117.60 - - 19,743,814.37 (13,644,729.37)
Metro Manila CHD
DJNRMHS
A.01 CAR Cordillera CHD - - 18,280.00 - - - 18,280.00 -
A.01 IX DJRMH - 4,064,702.00 - - - - 17,638,604.20 (13,573,902.20)
MCS
A.01 XIII TRC - Caraga - - 47,575.71 2,765,987.00 - - 4,007,401.01 (1,193,838.30)
A.02 NCR CO - (1,651,546,741.21) 32,834,766,376.25 251,926,826.44 - - 28,519,687,674.11 2,915,458,787.37
CO (ADB HEAL)
CO (WB PCERP)
Metro Manila CHD
BOQ
DJNRMHS
EAMC
FDA
NCMH
POC
RITM
RMC
TMC
A.02 CAR BGHMC - - 27,601,235.66 16,619,062.22 - - 9,488,245.20 34,732,052.68
CDH
FNLGHTC
LHMRH
ASTMMC
CRH
A.02 II Cagayan Valley CHD - - 9,611,064.34 2,160,000.00 - - - 11,771,064.34
SIMC
A.02 III Central Luzon CHD - - 27,026,084.00 (547,536,455.42) - - 12,699,769.00 (533,210,140.42)
TGH
PJGMRMC
A.02 IV-B MIMAROPA CHD 3,329,316.29 (2,247,553.60) 7,257,874.50 3,858,400.00 - - 6,756,805.69 5,441,231.50
CSGH
ONP
A.02 V BRTTH - - - 4,600,000.00 - - - 4,600,000.00
A.02 VI WVS - - 2,951,395.30 (975,238.98) - 1,088,128.98 - 3,064,285.30
TRC – Pototan
A.02 VII GCGMH - - 1,914,511.60 - - - - 1,914,511.60
A.02 VIII Eastern Visayas CHD - 490,000.00 803,336,150.20 45,244,687.48 - - 10,563,477.00 838,507,360.68
SCRH
TRC – Dulag
A.02 IX BasGH - - 3,428,928.53 18,194,638.56 - - 2,321,242.50 19,302,324.59
DJRMH
LGH
MCS
MRH
A.02 XI SPMC - - - 18,000,000.00 - - - 18,000,000.00
A.02 XII CRMC - - 81,737,851.52 - - - - 81,737,851.52
A.02 XIII ASTMMC - 2,990,748.74 15,542.40 - - - - 3,006,291.14
CRH
A.03 NCR EAMC - 38,767,501.33 - - - - (60,783,196.00) 99,550,697.33
NCMH

i
 FINDNGS
INTANGIBLE OTHER
REF REGION CO/CHD/OU CASH RECEIVABLES INVENTORIES PPE LIABILITIES EQUITY
ASSETS ASSETS
(TABLE II)
VMC
LPGHSTC
A.03 IV-A CALABARZON CHD - - - 212,918.31 - - - 212,918.31
A.03 IV-B CSGH 9,347,463.49 (9,355,783.49) - - - - - (8,320.00)
A.03 VI TRC – Pototan - 3,560,152.00 - - - - - 3,560,152.00
A.03 VII GCGMH - - - - - - - -
A.03 IX DJRMH (14,066,901.66) 28,730,408.88 - - - - 856,819.00 13,806,688.22
MCS
MRH
A.03 XIII CRH - 14,432,084.62 - - - - - 14,432,084.62
A.04 NCR CO - - (59,338,672,554.99) (59,026,464.59) - - - (59,397,699,019.58)
CO (ADB HEAL)
CO (WB PCERP)
Metro Manila CHD
ARMMC
DJFMH
EAMC
JRRMMC
NCMH
POC
RITM
SLH
SLRGH
TMC
NCH
A.04 CAR BGHMC - - (236,659,375.41) - - - - (236,659,375.41)
FNLGHTC
A.04 I ITRMC - - - (942,291.30) - - - (942,291.30)
A.04 II Cagayan Valley CHD - - (148,537,528.26) - - - - (148,537,528.26)
A.04 III Central Luzon CHD - - - (261,900.28) - - - (261,900.28)
A.04 IV-A CALABARZON CHD - - (1,075,997,363.25) - - - - (1,075,997,363.25)
A.04 IV-B MIMAROPA CHD - (18,446,989.50) (148,325,018.84) - - - - (166,772,008.34)
CSGH
ONP
A.04 VI Western Visayas CHD - (902,200.00) (106,086,476.24) (49,700.00) - - - (107,038,376.24)
DJSMMCEH
WVMC
TRC – Pototan
A.04 VII GCGMH - - (1,914,511.60) - - - - (1,914,511.60)
A.04 VIII Eastern Visayas CHD - - (1,023,977,336.66) - - - - (1,023,977,336.66)
A.04 IX BasGH - - (4,668,936.84) - - - - (4,668,936.84)
MCS
A.04 X Northern Mindanao - - (544,342.50) - - - - (544,342.50)
CHD
A.04 XI Davao CHD - - - (305,812.19) - - - (305,812.19)
A.04 XII SOCCSKSARGEN - - (70,324,055.32) - - - - (70,324,055.32)
CHD
A.05 VIII Eastern Visayas CHD 216,792,835.08 - - - - - - 216,792,835.08
EVRMC
A.06 VIII Eastern Visayas CHD (216,792,835.08) - - - - - (216,792,835.08) -
EVRMC
B.01 NCR CO 195,192.50 (20,631,522.91) 6,482,048.30 (29,885,212.74) - (244,449.14) (33,385,701.15) (10,698,242.84)
Metro Manila CHD

ii
 FINDNGS
INTANGIBLE OTHER
REF REGION CO/CHD/OU CASH RECEIVABLES INVENTORIES PPE LIABILITIES EQUITY
ASSETS ASSETS
(TABLE II)
BOQ
DJFMH
DJNRMHS
EAMC
JRRMMC
NCMH
POC
QMMC
RMC
SLH
SLRGH
TMC
NCH
LPGHSTC
B.01 CAR Cordillera CHD - (215,500.00) 357,500.00 (6,372,980.16) 2,535,112.00 (454,112.97) 4,647,316.32 (8,797,297.45)
BGHMC
CDH
FNLGHTC
LHMRH
B.01 I Ilocos CHD - (2,562,595.56) - 84,230.00 - - (1,089,000.00) (1,389,365.56)
ITRMC
TRC-SLFU
B.01 II Cagayan Valley CHD - 360.00 16,404,675.07 (91,326,426.13) - - 116,703.01 (75,038,094.07)
CVMC
SIMC
R2TMC
R2TRC
B.01 III Central Luzon CHD - - (126,000.00) (1,369,310.00) - - - (1,495,310.00)
TGH
PJGMRMC
B.01 IV-A CALABARZON CHD - - - - - 426,230.04 - 426,230.04
B.01 IV-B MIMAROPA CHD - 3,773,289.31 8,972,601.06 (237,415.84) - - 81,421.97 12,427,052.56
CSGH
ONP
B.01 V CSTRC - - - - - - (35,484.00) 35,484.00
MTRC
BRGHGMC
B.01 VI WVMC - 16,854,569.20 - 2,305,032.62 - (11,753,288.17) - 7,406,313.65
WVS
TRC – Pototan
B.01 VII Central Visayas CHD - - - - - - - -
DEVMH
ECSGH
CSMC
TRC - Argao
B.01 VIII Eastern Visayas CHD - - 18,739,842.72 375,500.00 160,480.00 - 216,953,543.64 (197,677,720.92)
EVRMC
SCRH
TRC – Dulag
B.01 IX Zamboanga CHD - - (1,956,294.65) 1,333,852.92 - 456,655.87 (6,567,602.09) 6,401,816.23
BasGH
DJRMH
MCS
MRH

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 FINDNGS
INTANGIBLE OTHER
REF REGION CO/CHD/OU CASH RECEIVABLES INVENTORIES PPE LIABILITIES EQUITY
ASSETS ASSETS
(TABLE II)
B.01 X Northern Mindanao - (1,240,510.00) (411,101.75) - - - 1,352,544.31 (3,004,156.06)
CHD
TRC - CDO
APMC
B.01 XI DRMC - - 35,219,280.29 - - - 168,509,520.79 (133,290,240.50)
SPMC
B.01 XII SOCCSKSARGEN - - 93,308,576.57 (93,308,576.57) - - - -
CHD
B.01 XIII Caraga CHD - - 24,077,997.44 (2,749,993.68) - - - 21,328,003.76
CRH
C.01 NCR POC - - - (8,389,003.81) - - - (8,389,003.81)
RMC
C.01 CAR FNLGHTC - - - (138,351.20) - - - (138,351.20)
LHMRH
C.01 IV-B CSGH - - - (2,537,029.76) - - - (2,537,029.76)
ONP
C.01 VI WVS - - - (4,846,320.43) - - - (4,846,320.43)
C.01 VIII TRC – Dulag - - - (175,677.88) - - - (175,677.88)
C.01 IX DJRMH - - - (6,268,901.13) - - - (6,268,901.13)
MCS
MRH
C.01 XIII Caraga CHD - - - (2,560,448.73) - - - (2,560,448.73)
TRC - Caraga
C.02 NCR BOQ - (4,476,496.79) - - - - - (4,476,496.79)
RMC
SLH
C.02 CAR FNLGHTC - - - (136,748.15) - - - (136,748.15)
C.02 II Cagayan Valley CHD - - - - - - - -
C.02 IV-A CALABARZON CHD - - - - - - - -
C.02 IV-B ONP - - 120,000.00 - - - - 120,000.00
C.02 VI DJSMMCEH - - - - - - - -
WVMC
WVS
TRC – Pototan
C.02 VII Central Visayas CHD - - - - - - (51,948.02) 51,948.02
VSMMC
C.02 IX BasGH - - - 6,319,820.99 - (1,048,102.83) 5,271,718.16 -
DJRMH
MCS
MRH
C.02 X APMC - - - - - - - -
C.02 XIII TRC - Caraga - - - (0.00) - - - -
C.03 NCR TMC - - - (7,761,922.95) - - - (7,761,922.95)
C.03 I Ilocos CHD - - - (2,079,568.81) - - - (2,079,568.81)
C.03 V MTRC - - - (236,259.63) - - - (236,259.63)
C.03 VI WVS - - - (30,848.33) - - - (30,848.33)
C.03 VII VSMMC - (15,381,188.84) - - - - - (15,381,188.84)
C.03 VIII Eastern Visayas CHD - - - (38,382.66) - - - (38,382.66)
TRC – Dulag
C.03 IX BasGH - (1,009,892.14) (1,191,966.26) - - - - (2,201,858.40)
DJRMH
MRH
C.03 X MHARSMC - - - - - - - -

iv
 FINDNGS
INTANGIBLE OTHER
REF REGION CO/CHD/OU CASH RECEIVABLES INVENTORIES PPE LIABILITIES EQUITY
ASSETS ASSETS
(TABLE II)
C.03 XII SOCCSKSARGEN - (22,149,449.49) - - - - - (22,149,449.49)
CHD
C.04 NCR CO 38,725,379.54 105,013.12 - - - - 161,526.82 38,668,865.84
Metro Manila CHD
ARMMC
DJFMH
FDA
NCMH
QMMC
RMC
TMC
C.04 II CVMC 6,475,828.25 - - - - - 39,930.60 6,435,897.65
C.04 IV-B CSGH 3,993,686.07 (358,444.00) - - - - 3,622,700.93 12,541.14
ONP
C.04 VII SAMCH 21,448,355.49 - - - - - - 21,448,355.49
ECSGH
CSMC
TRC - Argao
C.04 VIII TRC – Dulag 83,000.00 (83,000.00) - - - - - -
C.04 IX MCS 5,913,327.77 - - - - - 5,913,327.77 -
MRH
C.04 X NMMC 27,598.67 - - - - - - 27,598.67
C.04 XI SPMC 4,386,185.23 - - - - - - 4,386,185.23
NSC - Min
C.05 NCR Metro Manila CHD (113,545.71) - - (13,885.71) - - (17,975,243.49) 17,847,812.07
EAMC
POC
TMC
C.05 I R1MC - - - - - - (77,375,187.08) 77,375,187.08
C.05 II Cagayan Valley CHD (680,050.11) (6,028,759.42) - - - - (25,072,748.41 18,363,938.88
CVMC )
R2TRC
C.05 VII DEVMH - - - - - - (11,583,156.04 11,583,156.04
TRC - Cebu City )
VSMMC
C.05 VIII Eastern Visayas CHD - - - - - 67,807.43 - 67,807.43
C.05 IX DJRMH - - (3,832,770.68) - - - (4,435,256.77) 602,486.09
MCS
MRH
C.06 NCR CO (3,260.04) (34,122,376.60) (6,367,557.68) (19,240,463.39) - - (6,323,431.19) (53,410,226.52)
Metro Manila CHD
BOQ
DJFMH
EAMC
POC
RMC
SLRGH
TMC
VMC
C.06 CAR Cordillera CHD 30.00 132,473.33 11,318,231.95 1,659,983.07 - - (312,075.00) 13,422,793.35
BGHMC
FNLGHTC
C.06 III BGHMC - - (4,491,266.74) - - - - (4,491,266.74)

v
 FINDNGS
INTANGIBLE OTHER
REF REGION CO/CHD/OU CASH RECEIVABLES INVENTORIES PPE LIABILITIES EQUITY
ASSETS ASSETS
(TABLE II)
TRC - Bataan
C.06 IV-A CALABARZON CHD - - - (70,941,446.20) - - - (70,941,446.20)
C.06 IV-B CSGH - - - - - - (727.54) 727.54
C.06 V MTRC - - - - - - - -
C.06 VII TRC - Cebu City - - 110,000.00 - - 1.00 - 110,001.00
TRC - Argao
C.06 VIII TRC – Dulag - - - 1,108.94 - - - 1,108.94
C.06 IX BasGH 530,357.14 15,514,020.98 265,300.55 472,378.89 - - 546,996.90 16,235,060.66
DJRMH
LGH
MCS
MRH
C.06 XI NSC - Min - 580,543.83 - - - - - 580,543.83
C.07 V MTRC - - 637,362.69 - - - - 637,362.69
C.07 VI WVS - - - 315,988.49 - - 243,000.00 72,988.49
C.07 IX BasGH (1,337,686.85) - - - - - - (1,337,686.85)
C.08 NCR POC - - - - - - (73,224,042.79 73,224,042.79
)
C.08 CAR FNLGHTC - - (69,300.00) - - - (470,650.00) 401,350.00
C.08 IV-B CSGH (397,600.00) 397,600.00 - - - - - -
C.08 V MTRC - - - 743,581.83 - - - 743,581.83
C.08 VI WVS - - - 776,023.25 - - - 776,023.25
C.08 VII ECSGH - - 8,037,122.18 - - - - 8,037,122.18
C.09 NCR Metro Manila CHD 51,531,209.75 86,261,344.69 119,875,165.49 726,005.15 - 75,948.04 392,720,817.24 (134,251,144.12)
ARMMC
JRRMMC
NCMH
POC
QMMC
RITM
TMC
VMC
LPGHSTC
C.09 II Cagayan Valley CHD - - - - - - 2,684,931.96 (2,684,931.96)
R2TRC
C.09 IV-B CSGH 2,910.00 90.00 1,425,194.94 - - - - 1,428,194.94
C.09 VII VSMMC 89,619.68 841.60 130,243.86 - - - 3,225,060.68 (3,004,355.54)
CSMC
C.09 IX MRH - - - - - - 1,590,616.27 (1,590,616.27)
C.10 NCR CO - (3,036,940,242.61) - - - - (3,023,162,428.85) (13,777,813.76)
TOTAL NET OVER(UNDER) STATEMENTS-PER 129480415.5 -4611043502.53 -28023183777.15 -580723892.89 2695592 -11385181.75 25852823095.95 -58946983442.77
ERRORS/FINDINGS -58946983442.77
A-L=E

vi
 Table 2. Matrix of Accounting Deficiencies
Reference No. Deficiencies Accounts Affected Amount ₱
CASH
Table XII. Accounting Unaccounted discrepancies in Cash in Bank - Local Currency, 137,913,556.02
Deficiencies in Cash Accounts cash balances Current Account (CIB-LCCA)
Cash-Treasury/Agency 37,681,411.89
Treasury Deposit, Trust
Sub-total 175594967.91
RECEIVABLES
Table 1. Aging of receivables Uncollected, Unliquidated, Accounts Receivable 798,323,678.48
and deficiencies noted as of Long-Outstanding and Due from National Government 13,878,450,468.97
December 31, 2021 of Annex C Dormant Receivables Agencies
Due from Government-owned 4,463,826,619.49
Controlled Corporation
(GOCCs)
Due from Local Government 2,052,879,385.27
Units (LGUs)
Due from Bureaus 591.58
Due from Regional Offices 28,543,625.73
(ROs)
Due from Operating Units 74,272,043.88
(OUs)
Due from Other Funds 4,915,079.28
Receivables–Disallowances/ 1,692,543.05
Charges
Due from Officers and 5,896,279.87
Employees
Due from Non-Government 66,594,353.13
Organizations/Civil Society
Organizations
Other Receivables 25,858,113.85
Table 2. Other deficiencies Accounting deficiencies Accounts Receivable 857,039,869.63
noted in receivable accounts of affecting receivables due to:
Annex C
• Unreconciled amounts:

- between Accounting
Record and Confirmation
Replies;
- between Accounting
Record and AR Schedule;
- between Accounting
Record and E-Claim System
Due from National Government 1,644,297,030.06
•Absence of a Agencies
schedule/breakdown of claims Due from Local Government 668,317,331.43
to support the account balance Units (LGUs)
•Long outstanding Due from Regional Offices 3,266,059.24
unreconciled items (ROs)
• Non-Preparation of Schedule Due from Operating Units 25,001,681.15
of Accounts Receivables / (OUs)
Absence of Periodic Due from Non-Government 77,759,051.61
Reconciliation Organizations/Civil Society
Organizations

vii
 Reference No. Deficiencies Accounts Affected Amount ₱
Other Receivables 1,954,153.75
• Unliquidated fund transfers
Sub-total 24678887959.45
INVENTORIES
Table XIII. Summary of Failure to conduct or complete Various Inventories 1,650,446,224.45
Accounting Deficiencies in conduct of physical
Inventory inventory/count
Non-submission of RPCI, 16,845,438,742.72
incomplete or inaccurate data/
information in RPCI on the
condition of inventories (e.g.
expiry dates of drugs and
medicines and medical
supplies)
Non-maintenance, non- 1,660,923,546.23
updating or inaccurate
information / data in the SCs
Non-maintenance, non- 3,423,852,413.68
updating or inaccurate
information / data in the SLCs
Sub-total 23580660927.08
PROPERTY, PLANT AND EQUIPMENT
Table XIV. Accounting Absence of supporting Various Property, Plant and 301,470,015.73
Deficiencies in PPE Accounts documents of PPE items Equipment
acquired prior to CY 2014
Failure to identify supporting 661,400.49
details of Reconciling SL
balances
Lacking descriptions and/or 11,048,372.41
inconsistent specifications
between PPE records
Lapsing Schedule of PPE not 6,240,733.30
reconciled with FS balances
Non-maintenance of CIPLC 181,037,208.65
Non-maintenance/Non- 20,978,794,102.89
updating/Non-reconciliation of
PPELCs and PCs
Non-usage of the prescribed -
accounting forms on PPE
account
Variance between the GL and 1,144,578,513.53
PPELC
Variances between accounting 9,511,500,840.92
records and RPCPPE balance
(in absolute amount)
Sub-total 32135331187.92
LIABILITIES
Table XV. Summary of Existence of Accounts Payable 48,127,116.59
deficiencies in the balances of unreconciled/unaccounted Due to Officers and Employees 5,293,459.53
liability accounts accounts Due to BIR 41,766,033.26
Due to GSIS 13,723,294.89
Due to Pag-IBIG 1,160,105.35
Due to PhilHealth 955,179.17
Due to Regional Offices 2,065,304.81

viii
 Reference No. Deficiencies Accounts Affected Amount ₱
Due to Other Funds 250,591,476.64
Guaranty/Security Deposits 29,640,306.46
Payable
Other Payables 19,709,112.05
Absence of DVs and Accounts Payable 19,452,817.59
supporting documents; failure Due to GSIS 169,527.18
to maintain SL
Sub-total 432653733.52
GRAND TOTAL 81003128775.88

ix