According to the auditors, the disbursement of P18,171,821.03 went to salaries and wages of contractual under Personal Services which are not in any way related to the salaries and wages to the job orders employees for which these funds were released.
In the report, the commission cautioned Talisay City accountant Viluzminda Villarante from using the account salaries and wages of contractual under personal services in recording the wages for job order employees as appropriation from this project was from the maintenance and operating expenses.
COA said the appropriation for these job orders employees was taken from various non-office expenditures, which should have been appropriately recorded to its proper expense accounts or other Maintenance and Operating Expense.
Villarante said that they charge the salaries and wages for job orders employees under Personal Services because the former auditors told them to charge it in the project funds, and not in the maintenance and operating expenses.
COA already informed them that under the New Government Accounting System, all salaries and wages for job orders employees should be recorded to its proper expense accounts or maintenance and operating expenses.
Villarante said the city will revert the entry title on their financial statements based on the COA's recommendation. - Garry B. Lao