TABLE OF CONTENTS

PART SUBJECT PAGE NO.

I AUDITED FINANCIAL STATEMENTS

Audit Certificate 1

Statement of Management Responsibility for

Financial Statements 3
Consolidated Balance Sheet 4

Consolidated Statement of Income and Expenses 8

Consolidated Statement of Cash Flows 13

Notes to Financial Statements 14

II DETAILED FINDINGS AND RECOMMENDATIONS

Financial and Compliance Audit 30

Value for Money Audit 51

Settlement of Suspensions, Disallowances and Charges 55

III STATUS OF IMPLEMENTATION OF PRIOR YEARS

AUDIT RECOMMENDATIONS 57

IV ANNEXES

1 Consolidated Balance Sheet (By Fund) 71

2 Consolidated Statement of Income and Expenses (By Fund) 75
3 Consolidated Statement of Cash Flows (By Fund) 79
4 Statement of Appropriations, Allotments, Obligations and
Balances (SAAOB) for the General Fund - Current and
Continuing Appropriations 80
5 Statement of Appropriations, Allotments, Obligations and
 Balances (SAAOB) for the Special Education - Current and
Continuing Appropriations 84
6 Summary of Unserviceable Properties by Office 89
7 Summary Schedule of Inventory Item Classified as Property,
Plant and Equipment 90
8 Quarterly Analysis of Inventory Accounts 91

9 Schedule of Dormant Inventory Accounts 92

10 Schedule of Unliquidated Cash Advances 93
11 Schedule of Cash Advances and Liquidations 101
12 Computation of Cash Availability (Insufficiency) 117
13 Schedule Showing the Period of Delay in the Remittances of 11
the 30% RPT Share of Barangays 8
14 Schedule Showing the Period of Delay in the Remittance to 11
BIR, GSIS, Pag-Ibig and Philhealth 9
15 Summary Schedule of Delinquent Real Property Taxes 129
16 Summary of Unpaid Rental and Interest by Associated 13
Development Corporation (ADC) 6
17 Summary Schedule of Discounts Granted on Business 13
Taxes/Fees/Charges Without Legal Basis 8
 PART I

AUDITED FINANCIAL STATEMENTS

 PART II

DETAILED FINDINGS AND RECOMMENDATIONS

 PART III

STATUS OF IMPLEMENTATION OF PRIOR YEARS

AUDIT RECOMMENDATIONS
PART IV

ANNEXES