BaguioCity2017 Audit Report

Republic of the Philippines
COMMISSION ON AUDIT
Commonwealth Avenue, Quezon City
ANNUAL AUDIT REPORT

on the
CITY OF BAGUIO
For the Year Ended December 31, 2017

EXECUTIVE SUMMARY
Introduction
The City Government of Baguio (City) was created on September 1, 1909 by

virtue of Philippine Commission Act No. 1963. It was first named by the natives as
Bagiw, an Ibaloi term, which means a submerged slimy water plant called “lumot”.
Known as the City of Pines, Baguio City is also called the "Summer Capital of the
Philippines". The City which was designed by premier American Architect and urban
planner Daniel H. Burnham, is now one of the popular tourist destinations in the country
as well as the educational center north of Manila.
Baguio City is composed of 128 barangays, divided and distributed from among
its 20 administrative districts. Its continual development is a product of the cooperation
of both its legislative and executive body in synchronicity with the staunch support of its
citizenry. To this end, the City Government of Baguio envisions to sustain and maintain
a "Progressive, Peaceful and Clean and Green Baguio, a Center for Education, Trade and
Family-Oriented Tourism - Managed by God-Loving and Strong-Willed Leaders in
Partnership with Self-Reliant and Disciplined Citizens."
The City of Baguio is governed by a Mayor, a Vice Mayor and the 14-member
City Council or Sangguniang Panlungsod. In addition, the city is represented in the
national congress by a lone representative.
It is headed by Mayor Mauricio G. Domogan, who was re-elected for his last term
in the May 2016 election.
For 2017, the City had 1,463 plantilla positions distributed among the 18
departments/offices and the five adjunct national offices. Of the total plantilla positions,
15 are elected officials while 1,212 and 15 have permanent and co-terminous
appointments, respectively. It has also 277 casuals and 294 job orders, personnel.
The audit covered the accounts and operations of the City Government of Baguio
for the year ended December 31, 2017. The objectives of the audit were to: (a) verify the
assurance that may be placed in management’s assertions on the financial statements; (b)
recommend agency improvement opportunities: (c) determine compliance with existing
rules and regulations; and (d) determine the extent of implementation of the prior years’
audit recommendations.
Financial Highlights
For Calendar Years (CYs) 2017 and 2016, the City’s assets, liabilities and
government equity under the General Fund, Special Education Fund and Trust Fund are
as follows:
Particular 2017 2016
Total Assets ₱6,317,504,806.50 ₱5,746,006,428.25
Total Liabilities 1,437,981,588.69 1,353,745,961.51
Total Government Equity 4,879,523,217.81 4,392,260,466.74
Total Liabilities and Government Equity ₱6,317,504,806.50 ₱5,746,006,428.25
For the year 2017, the City collected a total income of ₱1.838 billion, an increase
of ₱226 million or 14.02 percent as compared with the income in CY 2016 of ₱1.612
billion. Details on the income and expenses are as follows:
Particular 2017 2016

Total Income ₱1,838,991,075.73 ₱1,612,434,972.02
Total Expenses 1,130,746,912.14 1,034,093,803.79
Transfers, Subsidy (64,600,481.40) (61,617,851.75)
Net Income ₱643,643,682.19 ₱516,723,316.48
The appropriations, allotments, obligation and balances for CYs 2017 and 2016
are as follows:
CY 2017
Balance
Supplemental/Adj
Account Appropriations Allotment Obligations Appropriations Allotment
ustments
Total Current ₱21,751,030.36 ₱1,798,014,177.36 ₱1,798,014,177.36 ₱1,325,401,073.59 - ₱472,613,103.77
Total Continuing 16,702,616.84 892,818,907.43 892,818,907.43 168,387,061.48 - 724,431,845.95
CY 2016
Balance
Supplemental/Adj
Account Appropriations Allotment Obligations Appropriations Allotment
ustments
Total Current ₱13,100,000.00 ₱1,622,910,000.00 ₱1,636,010,000.00 ₱553,898,213.98 - ₱1,082,111,786.02
Total Continuing 12,446,872.44 705,291,107.18 705,291,107.18 129,582,424.82 - 575,708,682.36
Opinion of the Auditor on the fairness of presentation of the Financial Statements
We rendered a qualified opinion on the fairness of presentation of the financial

statements of the City Government of Baguio due to accounting deficiencies that
materially affected the reliability of the account balances as discussed in Part II of the
report and summarized as follows:
The accuracy and reliability of the Property, Plant and Equipment (PPE) account
amounting to ₱2,517,540,264.06 is uncertain due to: (a) unaccounted balance of
PPE totaling ₱177,501,784.26; (b) property recorded in the General Ledger (GL)
but not included in the Report on the Physical Count of PPE (RPCPPE) totaling
₱270,542,308.84; and (c) property recorded in the RPCPPE but not included in
GL of the City Accounting Office (CAO) amounting to ₱294,645,987.72 with net
discrepancy of ₱153,398,105.38.
For the above deficiency, we have recommended that:
The CAO and General Services Office (GSO) analyze the Property, Plant and
Equipment accounts to identify, investigate and clear reconciling items and the
CAO to prepare the necessary journal entries to adjust the duly investigated
reconciling items in order to reflect the correct account balances.
Summary of Significant Observations and Recommendations
1. The accuracy and reliability of the Property, Plant and Equipment (PPE) account
balance is uncertain due to differences between the accounting and property records
by ₱153,398,105.38.
We have recommended that the CAO and GSO analyze the PPE accounts to identify,
investigate and clear reconciling items and prepare necessary journal entries to
adjust the duly verified reconciling items in order to reflect the correct account
balances.
2. Cash advances were not liquidated upon completion of the purposes for which these
were granted. Further, unutilized cash advances were not refunded resulting in the
accumulation of unliquidated cash advances totaling to ₱1,313,190.49 contrary to
the provisions set forth in Item 5 of COA Circular 97-002.
We have recommended that the CAO enforce the full liquidation of all cash
advances after the purpose had been served and demand the immediate refund of the
excess cash advances upon the submission of the liquidation reports pursuant to the
provisions of COA Circular No. 97-002.
3. The lack of guidelines on the grant of Assistance for Individuals in Crisis Situation
(AICS) resulted in inconsistencies in the grants and donations of financial assistance
totaling ₱2,824,855.00.
We have recommended that:

 Management formulate guidelines or adopt Department of Social Welfare and
Development (DSWD) policies on the grant of financial assistance under the
AICS and other Social Welfare programs of the City; and
 The City Social Welfare and Development Office (CSWDO) to strictly adhere
to the guidelines on the submission of complete supporting documents on AICS.
4. Due to delayed preparation of the programs of work and re-alignment of projects,
146 out of the 202 CY 2017 development projects or 72.28 percent costing ₱ 181.76
Million were either still on-going or not yet implemented.
We have recommended that:
a) the concerned implementing offices fast-track the preparation of Programs of

Work, the completion of the 10 on-going projects with a total cost of ₱29.38
million and the bidding and procurement process of the 126 unimplemented
projects with a total cost of ₱152.408 million; and
b) the Local Planning and Development ensure sufficient funding to complete a

project and devise a strategy on how to fast track the implementation of
numerous low-cost projects.
5. A Solid Waste Management Disposal Facility was not established due to lack of
suitable area to put up the integrated solid waste system contrary to Republic Act
9003 or the Ecological Solid Waste Management Act of 2000 resulting in
expenditures for hauling and tipping fees totaling ₱472,462,097.19 for the calendar
years 2011 to 2017.
We have recommended that management hasten or fast track the study and the
possible negotiation between the City and Benguet Corporation so as to immediately
establish the Integrated Solid Waste Management System Facility (ISWMSF).
6. On the Local Disaster Risk Reduction and Management (LDRRM) Programs, Plans
and Activities (PPAs), only 16 out of the 67 activities or 23.88 percent were fully
implemented, 17 were on-going while 34 activities were not implemented due to
inadequate planning, thus depriving the general public of the benefits that could have
been derived from these PPAs.
We have recommended and management agreed to require the City Disaster Risk
Reduction Management Council (CDRRMC) to ensure that plans, programs and
activities in the CDRRMP are feasible and conduct regular monitoring on the
implementation of Projects, Plans and Activities in the DRRMP of the City.
7. Audit disallowances and audit charges amounting to ₱2,190,869.87 and

₱3,479,925.31, respectively, for a total of ₱5,670,795.18, which have become final
and executory remained unsettled contrary to the provisions of COA Circular No.
2009-006. Moreover, audit disallowances amounting to ₱1,089,478.95 were not
recorded in the books of accounts.
We have recommended that Management:
a. exhaust all available remedies in enforcing settlement of the audit

disallowances and charges in accordance with COA Circular No. 2009-
006 dated September 15, 2009; and
b. require the CAO to record Notice of Disallowance No. 14-002-101 (12)
dated June 3, 2014 amounting to ₱1,089,478.95 under the Receivables
– Disallowances/Charges account (1-03-06-010) in compliance with the
Notice of Finality of Decision dated February 14, 2017.
Status of Implementation of Prior Years’ Audit Recommendations
Of the 96 audit recommendations embodied in the previous years’ audit reports,

31 or 32.29 percent were fully implemented, 48 or 50.00 percent were partially
implemented and 17 or 17.71 percent were not implemented during the year.
TABLE OF CONTENTS
PART SUBJECT PAGE NO.
I Financial Statements
 Independent Auditor’s Report 1

 Statement of Management Responsibility
For the Financial Statements 3
 Statement of Financial Position 4
 Statement of Financial Performance 5
 Statement of Changes in Net Assets/Equity 6
 Statement of Cash Flows 7
 Statement of Comparison of Budget and Actual Amounts 8
 Notes to Financial Statements 11
II Observations and Recommendations 43
III Status of Implementation of Prior Years’

Audit Recommendations 72
IV Annexes
Annex A – Summary of Property, Plant and Equipment difference

between Ledger and General Services Office records
Annex B - PPE not included in the Inventory Report
Annex C - PPE not included in the General Ledger the Accounting
Annex D - Schedule of Past Due Cash Advances
Annex E- Schedule of unimplemented 20% Local Development Fund
Annex F – Schedule of unimplemented CDRRM Plans, Programs and

Activities
Annex G- Schedule of Projects with deficiencies as inspected by COA

+TAS
Annex H- Schedule of Notice of Suspensions, Disallowances and Charge

PART I
FINANCIAL STATEMENTS
CITY GOVERNMENT OF BAGUIO
Statement of Financial Position
As at December 31, 2017
(With Comparative Figures for CY 2016)
Note 2017 2016

ASSETS
Current Assets
Cash and Cash Equivalents 4 ₱ 1,031,699,990.23 ₱ 981,993,038.99
Investments 5 2,447,147,612.28 2,007,769,031.50
Receivables 6 723,119,413.51 736,992,169.24
Intra-Agency Receivables 1,285,682,869.92 -
Inventories 7 17,979,581.57 24,389,393.07
Prepayments and Deferred Charges 8 10,353,608.89 13,955,972.91
Total Current Assets ₱ 5,515,983,076.40 ₱ 3,765,099,605.71
Non-Current Assets
Investment Property 9 ₱ 383,595,077.60 ₱ 385,354,244.84
Property, Plant and Equipment 10 1,702,143,779.51 1,594,575,517.90
Intangible Assets 1,465,742.91 977,059.80
Total Non-Current Assets 2,087,204,600.02 1,980,906,822.54
Total Assets ₱ 7,603,187,676.42 ₱ 5,746,006,428.25
LIABILITIES
Current Liabilities
Financial Liabilities 11 ₱ 190,672,443.43 ₱ 202,706,528.88
Inter-Agency Payables 11 120,743,090.79 89,414,317.92
Intra-Agency Payables 1,285,682,869.92 -
Trust Liabilities 11 215,674,268.90 172,278,002.07
Deferred Credits/Unearned Income 11 756,146,495.19 762,351,137.01
Total Current Liabilities ₱ 2,568,919,168.23 ₱ 1,226,749,985.88
Non-Current Liabilities
Other Payables 12 ₱ 154,745,290.38 ₱ 126,995,975.63
Total Non-Current Liabilities 154,745,290.38 126,995,975.63
Total Liabilities ₱ 2,723,664,458.61 ₱ 1,353,745,961.51
NET ASSETS/EQUITY
Government Equity 4,879,523,217.81 4,392,260,466.74
Total Liabilities and Net

Assets/Equity ₱ 7,603,187,676.42 ₱ 5,746,006,428.25
(See accompanying Notes to Financial Statements)

Statement of Financial Performance
Note 2017 2016

Revenue
Tax Revenue 13 ₱ 572,030,354.36 ₱ 512,270,828.12
Share from Internal Revenue Collections 13 700,548,147.00 622,527,964.00
Other Share from National Taxes 13 225,579,936.00 160,194,049.17
Service and Business Income 14 302,815,128.01 272,151,772.34
Shares, Grants and Donations 15 7,780,628.88 9,075,628.66
Transfers, Assistance and Subsidies 27,869,783.17 33,072,414.06
Gains 7,487.41 1,045,708.45
Other Income 2,359,610.90 2,096,607.22
Total Revenue ₱ 1,838,991,075.73 ₱ 1,612,434,972.02
Less: Current Operating Expenses

Personnel Services 16 ₱ 591,340,146.90 ₱ 556,332,878.39
Maintenance and Other Operating Expenses 17,18,19,22,23 438,881,458.64 383,135,417.34
Non-cash Expenses 25,26 100,504,801.93 94,601,338.46
Financial Expenses 24 20,504.67 24,169.60
Current Operating Expenses 1,130,746,912.14 1,034,093,803.79
Surplus (Deficit) from Current Operation ₱ 708,244,163.59 ₱ 578,341,168.23

Add (Deduct):
Transfers, Assistance and Subsidy To 20,21 (64,600,481.40) (61,617,851.75)
Surplus(Deficit) for the period ₱ 643,643,682.19 ₱ 516,723,316.48

Statement of Changes in Net Assets/Equity
Accumulated Accumulated
PARTICULARS
Surpluses/(Deficits) Surpluses/(Deficits)
2017 2016
Balance at January 1, 2016 ₱ 4,392,260,466.74 ₱ 3,968,511,393.34

Add (Deduct)
Prior Period Adjustments (67,112,739.56) 9,647,330.33
Change in Accounting Policy - (40,029,350.43)
Prior Period Errors (15,435,752.34) 11,259,483.28
Restated Balance ₱ 4,309,711,974.84 ₱ 3,949,388,856.52
Add (Deduct) Changes in net
assets/equity during the year
Adjustment of net revenue recognized
directly in net assets/equity (73,832,439.22) (73,851,706.26)
Surplus (Deficit) for the period ₱ 4,235,879,535.62 ₱ 3,875,537,150.26
Total recognized revenue and expenses
for the period 643,643,682.19 516,723,316.48
Balance at December 31, 2017 ₱ 4,879,523,217.81 ₱ 4,392,260,466.74
CONSOLIDATED STATEMENT OF CASH FLOWS

Note 2017 2016

Cash Flows From Operating Activities
Cash Inflows
Collection from Taxpayers ₱ 627,949,331.90 ₱ 571,659,441.22
Share from Internal Revenue Allotment 700,586,295.88 622,527,964.00
Other Share from National Government 225,579,936.00
Receipts from Business/Service Income 279,961,568.11 251,509,632.24
Interest Income 39,020,876.57 28,466,370.87
Other Receipts 241,265,847.90 378,424,446.85
Total Cash Inflows ₱ 2,114,363,856.36 ₱ 1,852,587,855.18
Cash Outflows
Payment of Expenses ₱ 230,364,628.64 ₱ 101,683,029.62
Payment to Suppliers and Creditors 217,128,189.96 283,900,649.05
Payment to Employees 446,525,743.55 401,553,270.96
Other Expenses 934,856,994.60 475,057,876.09
Total Cash Outflows 1,828,875,556.75 1,262,194,825.72
Net Cash Flows from Operating Activities ₱ 285,488,299.61 ₱ 590,393,029.46
Cash Flows From Investing Activities

Cash Inflows
Proceeds from Sale/Disposal of
₱ 4,498.80 ₱ 2,772,752.50
Property, Plant and Equipment
Total Cash Inflows ₱ 4,498.80 ₱ 2,772,752.50
Cash Outflows
Purchase of Property, Plant and
₱ 235,785,847.17 ₱ 190,632,090.49
Equipment and Public Infrastructures
Investment - 263,088,162.87
Total Cash Outflows 235,785,847.17 453,720,253.36
Net Cash Flows from Investing Activities ₱ (235,781,348.37) ₱ (450,947,500.86)
Total Cash Provided by Operating, Investing

and Financing Activities ₱ 49,706,951.24 ₱ 139,445,528.60
Cash at the Beginning of the Period 981,993,038.99 842,547,510.39
Cash at the End of the Period 4 ₱ 1,031,699,990.23 ₱ 981,993,038.99

City Government of Baguio
Statement of Comparison of Budget and Actual Amounts
Difference Difference
Particulars Note Original Final Original and Actual Amounts Final Budget
Final Budget and Actual
Continuing Appropriation ₱ 1,209,495,188.40 ₱ 1,187,694,158.04 ₱ (21,801,030.36) ₱ 1,187,694,158.04 ₱ -
Beginning Balance 250,000,000.00 279,193,410.36 29,193,410.36 279,193,410.36 -
Revenue
A. Local Sources
1. Tax Revenue 13
a) Tax Revenue - Individual and Corporation ₱ 100,462,562.00 ₱ 100,462,562.00 ₱ - ₱ 108,351,496.38 ₱ 7,888,934.38
b) Tax Revenue - Property 115,000,000.00 115,000,000.00 - 152,093,209.78 37,093,209.78
c) Tax Revenue - Goods and Services 266,550,000.00 266,550,000.00 - 292,618,352.62 26,068,352.62
d) Tax Revenue - Others 1,800,000.00 1,800,000.00 - 1,962,090.00 162,090.00
e) Tax Revenue - Fines and Penalties 10,000,000.00 10,000,000.00 - 17,005,205.58 7,005,205.58
Total Tax Revenue 493,812,562.00 493,812,562.00 - 572,030,354.36 78,217,792.36
2. Non-Tax Revenue
a) Service Income ₱ 75,915,000.00 ₱ 75,915,000.00 ₱ - ₱ 90,485,757.04 ₱ 14,570,757.04
b) Business Income 182,800,000.00 182,800,000.00 - 212,329,370.97 29,529,370.97
c) Miscellaneous Income - - - 2,359,610.90 2,359,610.90
Total Non-Tax Revenue 258,715,000.00 258,715,000.00 - 305,174,738.91 46,459,738.91
B. External Sources
1. Share from National Taxes 13
a) Share from Internal Revenue Collections (IRA) ₱ 700,548,147.00 ₱ 700,548,147.00 - ₱ 700,548,147.00 ₱ -
b) Share from National Wealth - - - 10,324.77 10,324.77
c) Share from Economic Zones 165,000,000.00 165,000,000.00 - 225,569,611.23 60,569,611.23
2. Shares, Grants and Donations 15
a) Share from Philippine Charity Sweepstakes Office (PCSO) 3,000,000.00 3,000,000.00 - 2,518,527.88 (481,472.12)
Total External Sources 868,548,147.00 868,548,147.00 - 928,646,610.88 60,098,463.88
Total Revenues and Receipts ₱ 1,621,075,709.00 ₱ 1,621,075,709.00 ₱ - ₱ 1,805,851,704.15 ₱ 184,775,995.15
Expenditures
Current Appropriations
General Public Services
Personal Services 16 ₱ 421,700,962.00 ₱ 424,415,325.40 ₱ 2,714,363.40 ₱ 368,943,761.94 ₱ 55,471,563.46
Maintenance and Other Operating Expenses 23 402,942,200.00 407,448,316.60 4,506,116.60 269,009,377.01 138,438,939.59
Financial Expenses 24 60,000.00 60,000.00 - 20,504.67 39,495.33
Capital Outlay 99,098,973.00 99,270,873.00 171,900.00 7,363,002.50 91,907,870.50
Education Services
Personal Services - - - - -
Maintenance and Other Operating Expenses 29,996,000.00 29,996,000.00 - 13,450,065.00 16,545,935.00
Capital Outlay 24,050,000.00 24,050,000.00 - - 24,050,000.00
Health Services
Personal Services 91,083,000.00 91,083,000.00 - 83,837,812.80 7,245,187.20
Capital Outlay 10,987,200.00 10,987,200.00 - - 10,987,200.00
Social Welfare Services
Economic Services
Capital Outlay 71,627,450.00 74,966,581.00 3,339,131.00 20,237,606.30 54,728,974.70
Other Purposes
Local Development Fund
Capital Outlay 202,008,000.00 218,669,899.36 16,661,899.36 7,770,369.20 210,899,530.16
Local Disaster and Risk Reduction Management Fund
Capital Outlay 41,317,700.00 43,117,700.00 1,800,000.00 3,768,017.06 39,349,682.94
Others
Personal Services 30,700,524.00 30,700,524.00 - - 30,700,524.00
Capital Outlay 4,900,000.00 4,900,000.00 - 4,900,000.00
Total Current Appropriations ₱ 1,871,075,709.00 ₱ 1,900,269,119.36 ₱ 29,193,410.36 ₱ 1,101,292,923.93 ₱ 798,976,195.43
Continuing Appropriations
General Public Services
Capital Outlay ₱ 57,887,643.27 ₱ 57,887,643.27 ₱ - ₱ 22,763,811.82 ₱ 35,123,831.45
Education Services
Capital Outlay 32,501,340.66 32,501,340.66 - - 32,501,340.66
Health Services
Capital Outlay 14,475,512.83 14,475,512.83 - - 14,475,512.83
Social Welfare Services
Capital Outlay 5,110,891.20 5,110,891.20 - - 5,110,891.20
Economic Services
Capital Outlay 63,100,250.78 59,761,119.78 (3,339,131.00) 76,790.00 59,684,329.78
Other Purposes
Local Development Fund
Maintenance and Other Operating Expenses 1,941,725.60 1,941,725.60 - 1,941,725.60 -
Capital Outlay 830,864,525.32 814,202,625.96 (16,661,899.36) 57,419,520.41 756,783,105.55
Local Disaster and Risk Reduction Management Fund
Maintenance and Other Operating Expenses - -
Capital Outlay 109,461,660.91 107,661,660.91 (1,800,000.00) 25,344,438.70 82,317,222.21
Others
Maintenance and Other Operating Expenses 46,897,075.39 46,897,075.39 - 978,571.32 45,918,504.07
Capital Outlay 47,254,562.44 47,254,562.44 - 105,000.00 47,149,562.44
Total Continuing Appropriations 1,209,495,188.40 1,187,694,158.04 (21,801,030.36) 108,629,857.85 1,079,064,300.19
Total Current and Continuing Appropriations 3,080,570,897.40 3,087,963,277.40 7,392,380.00 1,209,922,781.78 1,878,040,495.62
Surplus (Deficit) for the Period ₱ - ₱ - ₱ (0.00) ₱ 2,062,816,490.77 ₱ (1,693,264,500.47)
As at 31 December 2017
Notes to Condensed Financial Statements
(All amounts in Philippine Peso unless otherwise stated)
Note I - Profile
The City of Baguio was created on September 01, 1909 by virtue of Philippine
Commission Act No. 1963. It was first named by the natives as Bagiw, an Ibaloi
term, which means a submerged slimy water plant called “lumot”.
Nestled at 5,000 feet or 1,524 meters above sea level atop the Grand Cordillera
Mountain Range and a total land area of 57.49 square kilometers, Baguio City’s hills
and rolling terrain of lush vegetation and multifarious pine trees not to mention its
panoramic views and nippy and cool climate offering a place of retreat and an ideal
hideaway from the sweltering heat of the lowlands has easily made it earn its names
as the “City of Pines” and “Summer Capital of the Philippines.” The City, which was
designed by premier American architect and urban planner Daniel H. Burnham, is
now one of the popular tourist destinations in the country as well as the educational
center north of Manila.
Baguio City is composed of 128 barangays, divided and distributed from among its
20 administrative districts. Due to its strategic location as the only highly urbanized
city accessible from multiple access points in the Cordillera Region, the City provides
a hub for various urban services to its neighboring municipalities and cities. Baguio’s
economy thrives on tertiary economic activities particularly dependent on commerce
and services allied to education and tourism. These activities generate substantial
income for the city from business taxes as well as employment.
Baguio City’s continual development is a product of the cooperation of both its

legislative and executive body in synchronicity with the staunch support of its
citizenry. To this end, the City Government of Baguio envisions to sustain and
maintain a “Progressive, Peaceful and Clean and Green Baguio, a Center for
Education, Trade and Family-Oriented Tourism – Managed by God-Loving and
Strong-Willed Leaders in Partnership with self-reliant and Disciplined Citizens.”
The Local Government of Baguio has the following commendations and awards for
2016 that was awarded in 2017:
1. United Nations Educational Scientific and Cultural Organization (UNESCO)
Creative Cities, Crafts and Folk Art Category -- awarded by the United
Nations Educational, Scientific and Cultural Organization (UNESCO)
2. Seal of Good Local Governance CY 2016 - awarded by the Department of

Interior and Local Government (DILG)
3. 2016 Child Friendly Local Governance Audit
4. Red Orchid Award – Department of Health
5. Ranked No. 13 overall out of 144 cities – awarded by the National

Competitiveness Council
6. Ranked No. 14 overall out of 34 highly urbanized cities – awarded by the

National Competitiveness Council
7. Listed as part of the Top 10 Next Wave Cities – awarded by the Information
and Communications Technology
8. Program to Institutionalize Meritocracy and Excellence in Human Resource

Management (PRIME-HRM) – Level II Accredited Status -- awarded by the
Civil Service Commission
9. Cordillera Administrative Region Athletic Association (CARAA) 2017

overall champion with 85 gold medals, 45 silver medals and 21 bronze
medals.
Separate books were maintained for the General Fund, Special Education Fund and
Trust Fund as required under RA 7160.
Note2 - The consolidated financial statements of the LGU have been prepared in accordance
with and to comply with the Philippine Public Sector Accounting Standards (PPSAS).
The consolidated financial statements are presented in pesos, which is the functional
and reporting currency of the LGU. The accounting policies have been applied
starting the year 2015.
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 Philippine Public Sector Accounting Standards (PPSAS).
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 City of Baguio operates the following economic
entities: market, slaughterhouse and public cemetery.
3.3 Revenue recognition
Revenue from non-exchange transactions
Taxes, fees and fines
The LGU 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 LGU and can be measured reliably.
The LGU availed of the 5 – year transitional provision for the recognition of Tax
Revenue- Real Property and Special Education Tax. For the first year, there will
be no change in policy for the recognition of the aforementioned tax revenue.
Revenue from exchange transactions
Rendering of services
The LGU 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 percentage of total estimated labor hours.
Where the contract outcome cannot be measured reliably, revenue is recognized

only to the extent that the expenses are incurred.
Sale of goods
Revenue from the sale of goods is recognized when the significant risks and
rewards of ownership have been transferred to the buyer, usually on delivery of
the goods and when the amount of revenue can be measured reliably and it is
probable that the economic benefits or service potential associated with the
transaction will flow to the LGU.
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 asset’s net carrying amount. The method applies this yield to the
principal outstanding to determine interest income each period.
Rental income
Rental income arising from operating leases on investment properties is

accounted for on a straight-line basis over the lease terms and included in
revenue.
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 property acquired through a non-exchange transaction is measured at

its fair value at the date of acquisition. Subsequent to initial recognition,
investment properties are measured using the cost model and are depreciated
over a 30-year period.
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 de-recognition.
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 LGU recognizes
such parts as individual assets with specific useful lives and depreciates them
accordingly. Likewise, when a major inspection is performed, its cost is
recognized in the carrying amount of the plant and equipment as a replacement if
the recognition criteria are satisfied. All other repair and maintenance costs are
recognized in surplus or deficit as incurred. Where an asset is acquired in a non-
exchange transaction for nil or nominal consideration the asset is initially
measured at its fair value.
Depreciation on assets is charged on a straight-line basis over the useful life of

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

asset less any estimated residual value over its remaining useful life:
(refer to COA issuances on the prescribed useful life of assets)
Public Infrastructures were not previously recognized in the books. The LGU
availed of the 5-year transitional provision for the recognition of the Public
Infrastructure. For the first year of implementation of the PPSAS, the LGU will
not recognize the Public Infrastructure in the books of accounts.
3.6 Intangible assets
Intangible assets acquired separately are initially recognized at cost. The cost of
intangible assets acquired in a non-exchange transaction is their fair value at the
date of the exchange. Following initial recognition, intangible assets are carried
at cost less any accumulated amortization and accumulated impairment losses.
Internally generated intangible assets, excluding capitalized development costs,
are not capitalized and expenditure is reflected in surplus or deficit in the period
in which the expenditure is incurred.
The useful life of the intangible assets is assessed as either finite or indefinite.
Intangible assets with a finite life are amortized over their useful life. Software is
amortized for 10-20 years.
Intangible assets with a finite useful life are assessed for impairment whenever
there is an indication that the asset may be impaired. The amortization period and
the amortization method, for an intangible asset with a finite useful life, are
reviewed at the end of each reporting period. Changes in the expected useful life
or the expected pattern of consumption of future economic benefits embodied in
the asset are considered to modify the amortization period or method, as
appropriate, and are treated as changes in accounting estimates. The amortization
expense on an intangible asset with a finite life is recognized in surplus or deficit
as the expense category that is consistent with the nature of the intangible asset.
Gains or losses arising from derecognition of an intangible asset are measured as
the difference between the net disposal proceeds and the carrying amount of the
asset and are recognized in the surplus or deficit when the asset is derecognized.
Research and Development Cost
Research costs when incurred are treated as expenses by the LGU. Development
costs on an individual project are recognized as intangible assets when the LGU
can demonstrate:
a) The technical feasibility of completing the asset so that the asset will be
available for use or sale;
b) Its intention to complete and its ability to use or sell the asset;
c) How the asset will generate future economic benefits or service potential;
d) The availability of resources to complete the asset; and
e) The ability to measure reliably the expenditure during development.
Following initial recognition of an asset, the asset is carried at cost less any
accumulated amortization and accumulated impairment losses. Amortization of
the asset begins when development is complete and the asset is available for use.
It is amortized over the period of expected future benefit. During the period of
development, the asset is tested for impairment annually with any impairment
losses recognized immediately in surplus or deficit.
3.7 Impairment of non-financial assets
Impairment of cash-generating assets
At each reporting date, the LGU assesses whether there is an indication that an
asset may be impaired. If any indication exists, or when annual impairment
testing for an asset is required, the LGU estimates the asset’s recoverable
amount. An asset’s recoverable amount is the higher of an asset’s or cash-
generating unit’s fair valueless costs to sell and its value in use and is determined
for an individual asset, unless the asset does not generate cash inflows that are
largely independent of those from other assets or groups of assets.
Where the carrying amount of an asset or the cash-generating unit (CGU)

exceeds its recoverable amount, the asset is considered impaired and is written
down to its recoverable amount. In assessing value in use, the estimated future
cash flows are discounted to their present value using a discount rate that reflects
current market assessments of the time value of money and the risks specific to
the asset. In determining fair value less costs to sell, recent market transactions
are taken into account, if available. If no such transactions can be identified, an
appropriate valuation model is used.
Impairment losses of continuing operations, including impairment on

inventories, are recognized in the statement of financial performance in those
expense categories consistent with the nature of the impaired asset.
For assets, an assessment is made at each reporting date as to whether there is

any indication that previously recognized impairment losses may no longer exist
or may have decreased. If such indication exists, the LGU estimates the asset’s
or cash-generating unit’s recoverable amount. A previously recognized
impairment loss is reversed only if there has been a change in the assumptions
used to determine the asset’s recoverable amount since the last impairment loss
was recognized. The reversal is limited so that the carrying amount of the asset
does not exceed its recoverable amount, nor exceed the carrying amount that
would have been determined, net of depreciation, had no impairment loss been
recognized for the asset in prior years. Such reversal is recognized in surplus or
deficit.
Impairment of non-cash-generating assets
The LGU assesses at each reporting date whether there is an indication that a
non-cash-generating asset may be impaired. If any indication exists, or when
annual impairment testing for an asset is required, the LGU estimates the asset’s
recoverable service amount. An asset’s recoverable service amount is the higher
of the non-cash generating asset’s fair value less costs to sell and its value in use.
Where the carrying amount of an asset exceeds its recoverable service amount,
the asset is considered impaired and is written down to its recoverable service
amount.
In assessing value in use, the LGU has adopted the depreciation replacement cost
approach. Under this approach, the present value of the remaining service
potential of an asset is determined as the depreciated replacement cost of the
asset. The depreciated replacement cost is measured as the reproduction or
replacement cost of the asset, whichever is lower, less accumulated depreciation
calculated on the basis of such cost, to reflect the already consumed or expired
service potential of the asset. In determining fair value less costs to sell, the price
of the assets in a binding agreement in an arm's length transaction, adjusted for
incremental costs that would be directly attributed to the disposal of the asset is
used. If there is no binding agreement, but the asset is traded on an active market,
fair value less cost to sell is the asset's market price less cost of disposal. If there
is no binding sale agreement or active market for an asset, the LGU determines
fair value less cost to sell based on the best available information.
For each asset, an assessment is made at each reporting date as to whether there
is any indication that previously recognized impairment losses may no longer
exist or may have decreased. If such indication exists, the Group estimates the
asset's recoverable service amount. A previously recognized impairment loss is
reversed only if there has been a change in the assumptions used to determine the
asset’s recoverable service amount since the last impairment loss was
recognized. The reversal is limited so that the carrying amount of the asset does
not exceed its recoverable service amount, nor exceed the carrying amount that
would have been determined, net of depreciation, had no impairment loss been
recognized for the asset in prior years. Such reversal is recognized in surplus or
deficit.
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 LGU determines the classification of its financial liabilities at
initial recognition.
All financial liabilities are recognized initially at fair value and, in the case of
loans and borrowings.
The LGU Group’s financial liabilities include trade and other payables, bank
overdrafts, loans and borrowings.
Subsequent measurement
The measurement of financial liabilities depends on their classification.
Financial liabilities at fair value through surplus or deficit
Financial liabilities at fair value through surplus or deficit include financial

liabilities held for trading and financial liabilities designated upon initial
recognition as at fair value through surplus or deficit.
De-recognition
A financial liability is derecognized when the obligation under the liability is

discharged or cancelled or expires.
When an existing financial liability is replaced by another from the same lender
on substantially different terms, or the terms of an existing liability are
substantially modified, such an exchange or modification is treated as a de-
recognition of the original liability and the recognition of a new liability.
.
3.8 Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and cash at bank, deposits on
call and highly liquid investments with an original maturity of three months or
less, which are readily convertible to known amounts of cash and are subject to
insignificant risk of changes in value. For the purpose of the consolidated
statement of cash flows, cash and cash equivalents consist of cash and short-term
deposits as defined above, net of outstanding bank overdrafts.
3.9 Inventories
Inventory is measured at cost upon initial recognition. To the extent that

inventory was received through non-exchange transactions (for no cost or for a
nominal cost), the cost of the inventory is its fair value at the date of acquisition.
Costs incurred in bringing each product to its present location and condition is
accounted for, as follows:
a) Raw materials: purchase cost using the weighted average cost method;
b) Finished goods and work in progress: cost of direct materials and labor
and a proportion of manufacturing overheads based on the normal
operating capacity, but excluding borrowing costs.
After initial recognition, inventory is measured at the lower of cost and net
realizable value. However, to the extent that a class of inventory is distributed or
deployed at no charge or for a nominal charge, that class of inventory is
measured at the lower of cost and current replacement cost.
Net realizable value is the estimated selling price in the ordinary course of
operations, less the estimated costs of completion and the estimated costs
necessary to make the sale, exchange, or distribution. Inventories are recognized
as an expense when deployed for utilization or consumption in the ordinary
course of operations of the LGU.
3.10 Changes in accounting policies and estimates
The LGU recognizes the effects of changes in accounting policy retrospectively.

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

by including in surplus or deficit.
3.11 Foreign currency transactions
Transactions in foreign currencies are initially accounted for at the ruling rate of
exchange on the date of the transaction. Trade creditors or debtors denominated
in foreign currency are reported at the statement of financial position reporting
date by applying the exchange rate on that date. Exchange differences arising
from the settlement of creditors, or from the reporting of creditors at rates
different from those at which they were initially recorded during the period, are
recognized as income or expenses in the period in which they arise.
3.12 Borrowing costs
Borrowing costs are capitalized against qualifying assets as part of property,

plant and equipment. Such borrowing costs are capitalized over the period during
which the asset is being acquired or constructed and borrowings have been
incurred. Capitalization ceases when construction of the asset is complete.
Further, borrowing costs are charged to the statement of financial performance.
3.13 Related parties
The LGU 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 LGU,
or vice versa. Members of key management are regarded as related parties and
comprise of the Mayor, Vice-Mayor, Sanggunian Members, Committee Officials
and Members, and also the Chiefs of Departments/Divisions of the 18 local
departments and 7 national government agencies in the service of the City
including the Accountants, Treasurers, Budget Officers, and General Service
Officer.
3.14 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 LGU. 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.
3.15 Significant judgments and sources of estimation uncertainty
Judgments
In the process of applying the LGU’s accounting policies, management has made
judgments, which have the most significant effect on the amounts recognized in
the consolidated financial statements.
Estimates and assumptions
The key assumptions concerning the future and other key sources of estimation
uncertainty at the reporting date, that have a significant risk of causing a material
adjustment to the carrying amounts of assets and liabilities within the next
financial year, are described below. The LGU based its assumptions and
estimates on parameters available when the consolidated financial statements
were prepared. However, existing circumstances and assumptions about future
developments may change due to market changes or circumstances arising
beyond the control of the LGU. Such changes are reflected in the assumptions
when they occur.
Useful lives and residual values
The useful lives and residual values of assets are assessed using the following
indicators to inform potential future use and value from disposal:
a) The condition of the asset based on the assessment of experts employed by

the LGU;
b) The nature of the asset, its susceptibility and adaptability to changes in

technology and processes;
c) The nature of the processes in which the asset is deployed; and
d) Changes in the market in relation to the asset
Impairment of non-financial assets – cash-generating assets
The recoverable amounts of cash-generating units and individual assets have

been determined based on the higher of value-in-use calculations and fair values
less costs to sell. These calculations require the use of estimates and
assumptions. It is reasonably possible that the assumptions may change, which
may then impact management’s estimations and require a material adjustment to
the carrying value of tangible assets.
The LGU reviews and tests the carrying value of assets when events or changes
in circumstances suggest that the carrying amount may not be recoverable. Cash-
generating assets are grouped at the lowest level for which identifiable cash
flows are largely independent of cash flows of other assets and liabilities. If there
are indications that impairment may have occurred, estimates of expected future
cash flows are prepared for each group of assets. Expected future cash flows
used to determine the value in use of tangible assets are inherently uncertain and
could materially change over time.
Impairment of non-financial assets – non- cash generating assets
The LGU reviews and tests the carrying value of non-cash-generating assets
when events or changes in circumstances suggest that there may be a reduction
in the future service- potential that can reasonably be expected to be derived
from the asset. Where indicators of possible impairment are present, the LGU
undertakes impairment tests, which require the determination of the fair value of
the asset and its recoverable service amount. The estimation of these inputs into
the calculation relies on the use estimates and assumptions.
Any subsequent changes to the factors supporting these estimates and

assumptions may have an impact on the reported carrying amount of the related
asset.
Fair value estimation – financial instruments
Where the fair value of financial assets and financial liabilities recorded in the
statement of financial position cannot be derived from active markets, their fair
value is determined using valuation techniques including the discounted cash
flow model. The inputs to these models are taken from observable markets where
possible, but where this is not feasible, judgment is required in establishing fair
values. Judgment includes the consideration of inputs such as liquidity risk,
credit risk and volatility. Changes in assumptions about these factors could affect
the reported fair value of financial instruments.
Provisions
Provisions were raised and management determined an estimate based on the

information available. Provisions are measured at the management's best
estimate of the expenditure required to settle the obligation at the reporting date,
and are discounted to present value where the effect is material.
Held-to-maturity investments and loans and receivables
The LGU assesses its loans and receivables (including trade receivables) and its
held-to-maturity investments at the end of each reporting period. In determining
whether an impairment loss should be recorded in surplus or deficit, the LGU
evaluates the indicators present in the market to determine if those indicators are
indicative of impairment in its loans and receivables or held-to-maturity
investments.
Where specific impairments have not been identified the impairment for trade
receivables, held-to-maturity investments and loans and receivables is calculated
on a portfolio basis, based on historical loss ratios, adjusted for national and
industry-specific economic conditions and other indicators present at the
reporting date that correlate with defaults on the portfolio. These annual loss
ratios are applied to loan balances in the portfolio and scaled to the estimated
loss emergence period.
3.16 Financial instruments - financial risk management
Exposure to currency, commodity, interest rate, liquidity and credit risks arises in
the normal course of the LGU’s operations. This note presents information about
the LGU’s exposure to each of the mentioned risks, policies and processes for
measuring and managing risk, and the LGU’s management of capital. Further
quantitative disclosures are included throughout these financial statements. Fair
values set out below, is a comparison by class of the carrying amounts and fair
value of the LGU’s financial instruments.
The fair value of the financial assets and liabilities are included at the amount at
which the instrument could be exchanged in a current transaction between
willing parties, other than in a forced sale or liquidation.
The following methods and assumptions were used to estimate the fair values:
a) Cash and short-term deposits, trade receivables, trade payables and other
current liabilities approximate their carrying amounts largely due to the short-
term maturities of these instruments;
b) Long-term fixed-rate and variable-rate receivables / borrowings are evaluated

by the LGU based on parameters such as interest rates, individual
creditworthiness of the customer and the risk characteristics of the financed
project. Based on this evaluation, allowances are taken to account for the
incurred losses of these receivables and market related interest rates. As at 31
December 2015 the carrying amounts of such receivables, net of allowances,
are not materially different from their calculated fair values;
c) Fair value of quoted notes and bonds is based on price quotations at the
reporting date. The fair value of unquoted instruments, loans from banks and
other financial liabilities, obligations under finance leases, as well as other
non-current financial liabilities is estimated by discounting future cash flows
using rates currently available for debt on similar terms, credit risk and
remaining maturities;
d) Fair value of financial assets is derived from quoted market prices in active
markets, if available;
e) Fair value of unquoted available-for-sale financial assets is estimated using
appropriate valuation techniques
Fair value hierarchy
The LGU uses the following hierarchy for determining and disclosing the fair
value of financial instruments by valuation technique:
Level 1: Quoted (unadjusted) prices in active markets for identical assets or

liabilities;
Level 2: Inputs other than quoted prices included within Level 1 that are
observable for the asset or liability, either directly (i.e., as price) or indirectly
(i.e., derived from prices);
Level 3: Techniques which use inputs that have a significant effect on the
recorded fair value that are not based on observable market data
Credit risk
Credit risk is the risk of financial loss to the LGU if customers or counterparties
to financial instruments fail to meet their contractual obligations, and it arises
principally from the LGU’s investments, loans, receivables, and cash and cash
equivalents. The carrying amount of financial assets represents the maximum
credit exposure. The maximum exposure to credit risk as at 31 December was:
PARTICULARS 2017
Investments ₱2,447,147,612.28
Trade receivables and other receivables 28,254,043.72
Cash and cash equivalent 1,031,699,990.23
Maximum exposure to credit risk ₱3,507,101,646.23
Credit quality
Credit quality is assessed risk of default attached to counterparties to which the

LGU extends credit and also those parties with whom the LGU invests. As such,
the credit quality assessed extends to the customers, investments and banks
servicing the LGU.
For financial statement purposes, the investments and balances with banks are
limited to the investments, loans receivable and cash and cash equivalents line
items in the statement of financial position. The LGU follows Department Order
No. 27-05 of the Department of Finance (DOF) in the maintenance of depository
accounts. It also determines credit quality of the investments and banks using
information obtained from external rating agencies.
The customer base of the Group is diverse and consists of individuals,
companies, non-profit organizations and government entities. Credit ratings,
from external rating agencies, are not readily available for all customers. Also, it
is not financially viable to obtain external credit ratings for all customers due to
the nature of the customer base. Furthermore, the LGU, as a local government
authority, is mandated under Republic Act No. 7160 or the local Government
Code to provide basic services to all its constituents irrespective of their financial
standing. As such, the LGU is required, by legislation, to extend services and
extended payment terms to all customers irrespective of their financial standing.
For the purpose of determining the credit quality of customers, the LGU applies
its past experience with customers in determining the risk of default posed by
customers. In line with the methodology applied, customers are classified into
the following credit quality groups:
a) High - Those customers who have no history of defaulting on payments to

the Group and only includes customers who settle their accounts in full and
within the prescribed minimum period;
b) Medium - Those customers with a history of late payments only. These

customers usually arrange ahead of time with the Group in settling balances in
arrears and when payments are made, the outstanding amounts (including
interest) are settled in full; and
c) Low - Those customers with a significant history of defaults. The balances of

these customers are rarely settled in full. The recovery of outstanding balances
from these customers is problematic.
Investments
The LGU limits its exposure to credit risk by investing with only reputable financial
institutions that have a sound credit rating (rated BB and above), which are within
the specific guidelines set in accordance with the LGU Finance Committee and the
Sanggunian approved investment policy. Consequently, the LGU does not consider
there to be any significant exposure to credit risk.
Receivables
Receivables are amounts owed by consumers, and are presented net of impairment
losses. The LGU has a credit risk policy in place, and the exposure to credit risk is
monitored on an ongoing basis. The LGU is compelled, by its constitutional
mandate, to provide all of its residents with basic minimum services, without
recourse to an assessment of creditworthiness. There were no material changes in the
exposure to credit risk and its objectives, policies and processes for managing and
measuring the risk during the year under review.
The LGU’s maximum exposure to credit risk is represented by the carrying value of
each financial asset in the statement of financial performance. The Group has no
significant concentration of credit risk, with exposure spread over a large number of
consumers, and is not concentrated in any particular sector or geographic area.
The LGU establishes an allowance for impairment that represents its estimate of
anticipated losses in respect of receivables.
The outstanding amounts of the 10 largest debtors represent 0.8% (2012: 1.2%) of
the total outstanding balance. The average credit period on services rendered is 30
days from date of invoice. Interest is raised at the three-month government bond rate
plus 1% on any unpaid accounts after the due date. The LGU provided fully for all
receivables outstanding over 365 days where there was no evidence of expected
recovery. Receivables up to 365 days are provided for based on estimated
irrecoverable amounts, determined by reference to past default experience
Cash and cash equivalents
The LGU limits its exposure to credit risk by investing cash and cash equivalents
with only reputable financial institutions that have a sound credit rating, and
within specific guidelines set in accordance with the Sanggunian Panlungsod's
approved investment policy. Consequently, the LGU does not consider there to be
any significant exposure to credit risk.
Liquidity risk
Liquidity risk is the risk of the LGU not being able to meet its obligations as they
fall due. The LGU’s approach to managing liquidity risk is to ensure that sufficient
liquidity is available to meet its liabilities when due, without incurring unacceptable
losses or risking damage to the LGU’s reputation.
The LGU ensures that it has sufficient cash on demand to meet expected operating
expenses through the use of cash flow forecasts.
Capital management
The primary objective of managing the LGU’s capital is to ensure that there is
sufficient cash available to support the LGU’s funding requirements, including
capital expenditure, to ensure that the LGU remains financially sound. The LGU
monitors capital using a gearing ratio, which is net debt, divided by total capital,
plus net debt. In a capital intensive industry, a gearing ratio of 54.5% or less can be
considered reasonable. Included in net debt are interest bearing loans and
borrowings, payables, less investments.
Currency risk
The LGU is exposed to foreign-currency risk through the importation of goods and
services, either directly or indirectly, through the award of contracts to local
importers. The LGU manages any material direct exposure to foreign-currency risk
by entering into forward exchange contracts. The LGU manages its indirect
exposure by requiring the local importer to take out a forward exchange contract at
the time of procurement, in order to predetermine the peso value of the contracted
goods or services. The LGU was not a direct party to any outstanding forward
exchange contracts at the reporting date. The movement in the currency was not
material to the Group’s procurement.
Note 4 - Cash and Cash Equivalents
PARTICULARS 2017 2016

Cash on Hand
Cash- Local Treasury ₱6,856,422.92 ₱8,785,958.03
Petty Cash 15,000.00 15,000.00
Cash in Bank – Local Currency - -
Cash in Bank-Local Currency-Current
Account 849,090,296.80 839,547,336.00
Cash in Bank – Local Currency- Savings
Account 175,738,270.51 133,644,744.96
Cash in Bank – Foreign Currency - -
Cash in Bank-Foreign Currency-
Current Account - -
Cash in Bank – Foreign Currency-
Savings Account - -
Cash Equivalents - -
Cash in Bank-LCCA-Time Deposits - -
Cash in Bank- FC – Time Deposits - -
Total Cash and Cash Equivalent ₱1,031,699,990.23 ₱981,993,038.99
Cash in bank earns interest based on the prevailing bank deposit rates. Short-term
deposits are made for varying periods, depending on the immediate cash requirements
of the LGU and earn interest at the respective short-term deposit rate.
Note 5 – Investments

Investments in Time Deposits
Cash in Bank – Local Currency, Time
₱2,447,147,612.28 ₱2,007,769,031.50
Deposits
Cash in Bank – Foreign currency, Time
- -
Deposits
TOTAL ₱2,447,147,612.28 ₱2,007,769,031.50
Note 6 - Receivables

Loans and Receivable Accounts
Accounts Receivable ₱21,026.23 ₱23,220.57
Real Property Tax Receivable 464,124,896.23 470,365,242.70
Special Education Tax Receivable 230,740,473.56 235,202,401.75
Interest Receivable 8,563,022.59 10,632,755.62
Loans Receivable - Others 8,997,989.00 8,048,534.00
Total ₱712,447,407.61 ₱724,272,154.64

Inter-Agency Receivables
Due from National Government Agencies 4,299.18 ₱362,819.45
Due from Government Owned and
Controlled Corporation 10,001.00 10,001.00
Due from Local Government Units 782,802.50 782,795.75
Due from Joint Ventures - -
Total ₱797,102.68 ₱1,155,616.20
The LGU is given a five (5) year moratorium in the recognition of Real Property Tax
Receivable and Special Education Tax Receivable hence it is only in the second year
of the implementation of the PPSAS that aforementioned receivables are recognized.
(Please see Note 11 on Deferred Income)
Transfers from other government agencies represent those funds received for specific
projects undertaken by the LGU for specific purpose. These funds were received on
the basis of the project budgets submitted. Accordingly, the LGU is contractually
bound to spend these funds only in connection with the projects. Furthermore, the
contracts stipulate that the funds received for the project may only be applied to the
costs incurred for the project, as and when the phases of the project are certified as
complete. The conditions remaining therefore represent phases of the projects that
are yet to be certified as complete. Return of the unspent portion of the fund is subject
to the conditions stated in the respective Memorandum of Agreements executed
between the LGU and the proponent government agencies.

Advances
Advances for Operating Expenses ₱284,173.90 ₱647,779.31
Advances for Payroll 22,005.12 1,110,612.94
Advances to Special Disbursing Officer 759,632.50 98,190.00
Advances for Officers and Employees 247,378.97 323,586.99
Total ₱1,313,190.49 ₱2,180,169.24
Advances for Operating Expenses and for Payroll were made due to payrolls
submitted at the last working day of the year and are to be liquidated in the first week
of January 2018.

Other Receivables
Receivables - Disallowances and Charges ₱4,223,242.23 ₱3,625,037.72
Due from Officers and Employees 2,537,106.37 4,386,724.17
Due from Non-Government Organizations/
Peoples Organization 500,000.00 500,000.00
Other Receivables 1,301,364.13 872,467.27
Total ₱8,561,712.73 ₱9,384,229.16
As at 31 December 2017, the ageing analysis of current exchange receivables are as

follows:
Neither past
PARTICULARS Total due or Past due but not impaired
impaired
<30 days 30-60 days >60 days

Accounts Receivable 21,026.23 - 6,502.12 - 14,524.11
Real Property Tax Receivable 464,124,896.23 - - - 464,124,896.23
Special Education Tax Receivable 230,740,473.56 - - - 230,740,473.56
Notes Receivable - - - - -
Loans Receivable-GOCC - - - - -
Loans Receivable-LGU - - - - -
Interest Receivable 8,563,022.59 8,563,022.59 - - -
Dividends Receivable - - - - -
Loans Receivables -Others 8,997,989.00 4,861,655.00 - - 4,136,334.00
Operating Lease Receivables - - - - -
Finance Lease Receivables - - - - -
Due from NGAs 4,299.18 4,299.18 - - -
Due from GOCCs 10,001.00 1.00 - - 10,000.00
Due from LGUs 782,802.50 1,056.00 - - 781,746.50
Due from Joint Venture - - - - -
Receivables - Disallowances/ Charges 4,223,242.23 - - - 4,223,242.23
Due from Officers and Employees 2,537,106.37 90,849.15 173,970.88 - 2,272,286.34
Due from NGOs/POs 500,000.00 500,000.00 - - -
Other Receivables 1,301,364.13 1,218,660.37 - - 82,703.76
Total 721,806,223.02 15,239,543.29 180,473.00 - 706,386,206.73
Note 7 – Inventories
Inventory Held for Distribution
Drugs and Medicines for Distribution ₱8,552,702.20 ₱10,453,161.66
Construction Materials for Distribution (0.70) (0.70)
Inventory Held for Consumption
Office Supplies Inventory 664,884.97 5,840,661.73
Accountable Forms, Plates and Stickers 8,761,995.10 8,095,570.38
Total ₱17,979,581.57 ₱24,389,393.07
At 31 December 2017 total inventory was carried at cost computed through the
moving average method.
No inventory items were pledged as security during the current or prior financial year.
Note 8 – Prepayments and Deferred Charges

Advances to Contractors ₱9,105,793.46 ₱13,144,106.86
Other Prepaid Expenses 1,247,815.43 811,866.05
Total ₱10,353,608.89 ₱13,955,972.91
Advances to Contractors represent mobilization costs paid to contractors who have

undertaken major projects for the year.
Note 9 - Investment Property

Investment Properties
Investment Property -Land ₱349,650,594.00 ₱349,650,594.00
Investment Property -Buildings 42,657,516.90 42,657,516.90
Accumulated Depreciation -- Investment (8,713,033.30) (6,953,866.06)
Property Building
Total ₱383,595,077.60 ₱385,354,244.84
The identified Investment properties are an offshoot of the reconciliation of the

Property, Plant and Equipment reconciliation. The fair value of investment properties
were determined based on valuations of the City Assessor's Office as at December 31,
2017.
Note 10 - Property, Plant and Equipment
ACCUMULATED ACCUMULATED
PARTICULARS COST CHANGES 2016
DEPRECIATION DEPRECIATION
Land 392,089,635.69 - - 392,089,635.69 -
Land Improvements 23,013,028.76 2,024,892.32 20,988,136.44
Accumulated Depreciation - Land Improvements (15,120,110.94) - (14,446,733.27)
Road Networks 38,661,334.51 21,954,183.74 16,707,150.77
Flood Control Systems 20,490,521.06 12,285,115.11 8,205,405.95
Sewer Systems 12,582,175.00 7,858,206.36 4,723,968.64
Water Supply Systems 429,561.84 349,603.04 79,958.80
Parks, Plazas and Monuments 9,874,923.01 9,677,225.13 197,697.88
Other Infrastructure Assets 26,962,298.60 16,056,482.67 10,905,815.93
Buildings 179,096,581.72 7,327,092.10 171,769,489.62
Accumulated Depreciation - Buildings (70,627,124.95) (64,960,442.97)
School Buildings 101,007,086.86 4,553,196.50 96,453,890.36
Accumulated Depreciation - School Buildings (16,934,778.41) (13,915,466.90)
Hospitals and Health Centers 85,775,784.11 3,350,361.62 82,425,422.49
Accumulated Depreciation - Hospitals and Health Centers (28,669,332.71) (25,735,494.37)
Markets 145,907,912.22 - 145,907,912.22
Accumulated Depreciation - Markets (47,703,035.38) (43,412,042.55)
Slaughterhouses 23,834,956.92 (1,110,876.54) 24,945,833.46
Accumulated Depreciation - Slaughterhouses (7,809,629.62) (7,047,419.35)
Other Structures 217,091,171.87 32,922,451.03 184,168,720.84
Accumulated Depreciation - Other Structures (48,399,111.25) (39,928,779.90)
Machinery 16,033,449.82 6,024,060.32 10,009,389.50
Accumulated Depreciation - Machineries (6,082,274.90) (4,877,153.29)
Office Equipment 75,502,626.98 4,692,291.00 70,810,335.98
Accumulated Depreciation - Office Equipment (20,483,972.86) (18,133,868.90)
Information and Communication Technology Equipment 154,510,998.31 7,000,109.52 147,510,888.79
Accumulated Depreciation - ITC Equipment (105,790,405.36) (79,002,005.67)
Communication Equipment 18,164,870.85 2,087,170.06 16,077,700.79
Accumulated Depreciation - Communication Equipment (6,663,659.36) (5,821,869.90)
Construction and Heavy Equipment 137,202,954.36 27,286,900.00 109,916,054.36
Accumulated Depreciation - Construction and Heavy Equipment (53,577,821.05) (43,145,627.25)
Disaster Response and Rescue Equipment 55,261,216.12 7,084,571.00 48,176,645.12
Accumulated Depreciation - Disaster Response and Rescue Equipment (30,931,566.35) (26,564,128.48)
Military, Police and Security Equipment 28,323,196.00 16,975,053.63 11,348,142.37
Accumulated Depreciation - Military , Police and Security Equipment (9,434,029.54) (5,129,159.04)
Medical Equipment 38,164,760.80 3,406,825.75 34,757,935.05
Accumulated Depreication - Medical Equipment (26,015,888.94) (23,928,411.98)
Sports Equipment 3,339,895.32 1,124,783.00 2,215,112.32
Accumulated Depreciation - Sports Equipment (987,360.69) (810,367.99)
ACCUMULATED ACCUMULATED
PARTICULARS COST CHANGES 2016 COST
DEPRECIATION DEPRECIATION
Technical and Scientific Equipment 22,963,195.51 518,729.00 22,444,466.51
Accumulated Depreciation - Technical and Scientific Equipment (13,029,214.34) (12,692,854.46)
Other Machineries and Equipment 198,774,452.05 7,091,775.25 191,682,676.80
Accumulated Depreciation - Other Machineries and Equipment (97,421,243.38) (80,685,087.47)
Motor Vehicles 210,571,210.00 11,653,203.00 198,918,007.00
Accumulated Depreciation - Motor Vehicles (149,470,088.33) (138,693,974.84)
Furniture and Fixtures 56,368,760.39 3,918,176.13 52,450,584.26
Accumulated Depreciation - Furniture and Fixtures (30,907,186.78) (27,590,349.84)
Library Books 41,191,022.46 1,083,492.26 40,107,530.20
Accumulated Depreciation - Books (19,220,854.02) (18,725,772.62)
Construction in Progress - Land Improvements 13,085,779.97 15,201,601.42
Construction in Progress -- Infrastructure Assets 44,863,271.06 49,996,747.00
Construction in Progress - Buildings and Other Structures 114,378,796.98 106,724,632.89
Other Property, Plant and Equipment 12,022,834.91 - 12,022,834.91
Accumulated Depreciation - Other Property, Plant and Equipment (10,117,795.42) (10,117,795.42)
TOTAL 2,517,540,264.06 (815,396,484.55) 2,299,940,324.36 (705,364,806.46)

Intangible Assets
Computer Software ₱18,541,623.01 ₱18,167,599.01
Accumulated Amortization -
Computer Software (17,075,880.10) (17,190,539.21)
Total ₱1,465,742.91 ₱977,059.80
The changes column relates to reclassifications between the different classes of

assets and also to other categories of assets including inventory and intangible
assets. Changes are also due to reconciliation and dropping of assets during
the year.
The LGU measured the residual value of all items of property, plant and
equipment, but does not expect a residual value of these assets, because these
will be utilized for their entire economic lives and do not have a significant
scrap value. During the current financial year, the LGU reviewed the estimated
useful lives and residual values of property, plant and equipment, where
appropriate.
Fully depreciated assets as at the reporting date are still in use and included in
the schedule.
Note 11 – Liabilities
Financial Liabilities
Accounts Payable ₱131,981,239.51 ₱152,318,806.76
Due to Officers and Employees 57,408,793.08 49,103,192.72
Leave Benefits Payable 40,123.62 42,242.18
Retirement Gratuity Payable 1,242,287.22 1,242,287.22
Total ₱190,672,443.43 ₱202,706,528.88
The first four accounts represent the amounts deducted from the salaries of
officials and employees and are remitted to the respective government agencies
immediately on the month following the month for which these were deducted.
The remaining accounts represent balances of funds received by the LGU for
specific purposes.
Due to GOCCs account represents capitation fees from PhilHealth and

deductions of premiums for SSS (Social Security System) for job order
employees.

Trust Liabilities
Trust Liabilities- Disaster Risk Reduction and
Management Fund ₱121,489,630.10 ₱88,382,481.61
Guarantee/Security/Deposits Payable 94,184,638.80 83,895,520.46
Total ₱215,674,268.90 ₱172,278,002.07

Deferred Credits/Unearned Income
Deferred Credits
Deferred Real Property Tax ₱464,124,896.23 470,365,242.70
Deferred Special Education Tax 230,740,473.56 235,202,401.75
Other Deferred Credits 61,281,125.40 56,783,492.56
Total ₱756,146,495.19 ₱762,351,137.01
The LGU is given a five (5) year moratorium in the recognition of the
Deferred
Income in Real Property Tax and Special Education Tax Receivable hence it
is only in the second year of the implementation of the PPSAS that
aforementioned income are recognized (Please see Note 6)
Note 12 – Other Payables

Other Payables ₱154,745,290.38 ₱126,995,975.63
Total ₱154,745,290.38 ₱126,995,975.63
Note 13 – Tax Revenue

Tax Revenue – Individual and
Corporation
Professional Tax 962,070.00 487,295.00
Community tax 26,497,888.00 25,196,329.86
Real Property Tax - Basic 123,143,849.30 105,816,523.84
Discount on Real Property Tax -Basic (9,882,334.59) (11,115,849.93)
Special Education Tax 88,952,206.16 75,562,937.68
Discount on Special Education Tax (8,060,667.78) (7,941,424.60)
Real Property Transfer Tax 38,831,695.07 26,763,335.81
Tax Revenue-Goods and Services - -
Business Tax 280,593,569.23 257,158,673.09
Tax on Delivery trucks and Vans 125,250.00 134,299.00
Amusement Tax 11,899,533.39 12,347,519.23
Tax Revenue-Others
Other Taxes 1,962,090.00 1,739,600.50
Tax Revenue – Fines and Penalties
Tax Revenue – Fines and Penalties Taxes
on Individual and Corporations 880,100.62 958,209.49
Tax Revenue – Fines and Penalties-
Property Taxes 10,807,380.41 20,992,713.41
Tax Revenue –Fines and Penalties –
Taxes on Goods and Services 5,279,056.32 4,130,795.96
Tax revenue –Fines and Penalties –
Other Taxes 38,668.23 39,869.78
SUB TOTAL 572,030,354.36 512,270,828.12
Share from National Taxes
Share Internal Revenue Collection 700,548,147.00 622,527,964.00
Share from Expanded Value Added
Tax - -
Share from National Wealth 10,324.77 98,799.51
Share from Tobacco Excise Tax - -
Share from Economic Zone 225,569,611.23 160,095,249.66
SUB TOTAL 926,128,083.00 782,722,013.17
Total 1,498,158,437.36 1,294,992,841.29
Note 14 – Service and Business Income

Service Income
Permit Fees 34,510,193.49 26,932,439.41
Registration Fees 2,245,646.00 1,735,674.00
Registration Plates, Tags and Sticker
Fees - -
Clearance and Certificate Fees 16,814,029.63 16,453,607.36
Supervision and regulation Enforcement
Fees 19,515,720.00 15,648,633.52
Inspection Fees 3,804,540.54 4,920,426.51
Verification and Authentication Fees 1,784,637.54 4,655.00
Processing Fees 27,784.00 21,460.00
Occupation Fees 1,779,637.00 1,845,450.00
Fees for Sealing and Licensing of
Weights and Measures 260,547.00 177,367.00
Fines and Penalties-Service Income 460,396.34 89,068.30
Other Service Income 9,282,625.50 11,765,521.49
Business Income
Seminar/Training Fees - 32,400.00
Rent/Lease Income 34,793,269.04 25,240,438.68
Parking Fees 13,301,520.50 12,652,431.50
Receipt from Market Operations 52,249,349.58 54,347,392.28
Slaughterhouse Operation 15,296,885.64 14,014,402.64
Receipt from Cemetery Operations 339,410.00 243,070.00
Sales Revenue 33,076.70 39,350.19
Garbage Fees 27,091,627.04 27,887,141.48
Interest Income 35,347,621.14 31,078,525.88
Fines and Penalties - Business Income 1,275,985.00 1,210,673.45
Other Business Income 32,600,626.33 25,811,643.65
Total 302,815,128.01 272,151,772.34
Note 15 – Share, Grants and Donation

Share
Share from PCSO 2,518,527.88 2,883,456.60
Grants and Donation
Grants and Donations in Kind 5,262,101.00 6,192,172.06
Total 7,780,628.88 9,075,628.66
Note 16 - Employee Costs

Personnel Services
Salaries and Wages – Regular 308,751,703.57 296,786,502.36
Salaries and Wages- Casual/Contractual 41,258,685.52 28,177,022.63
Other Compensation
Personal Economic Relief allowance 34,832,258.58 33,955,260.56
Representation Allowance 4,750,075.00 4,851,012.60
Transportation Allowance 4,094,325.00 4,109,345.92
Clothing/Uniform Allowance 7,140,000.00 6,871,280.11
Subsistence Allowance 2,293,000.00 1,410,063.47
Laundry Allowance 310,914.47 181,252.37
Productivity Incentive Allowance - -
Honoraria 4,625,146.41 1,206,500.00
Hazard Pay 15,132,137.15 8,728,187.06
Longevity Pay 2,019,500.00 1,516,811.00
Overtime and Night Pay 6,299,131.36 6,617,762.19
Year-End Bonus 31,491,205.98 26,650,169.50
Cash Gift 7,386,236.00 7,455,125.00
Other Bonuses and Allowances - 5,538,514.34
Personnel Benefit Contribution
Retirement and Life Insurance Premiums
41,253,756.54 37,363,512.79
Pag-IBIG Contribution 1,760,018.17 1,704,325.39
PhilHealth Contribution 3,764,012.50 3,517,750.00
Employees Compensation Insurance
Premiums 1,754,432.23 1,697,470.20
Other Personnel Benefit
Terminal Leave Benefits 3,791,594.87 13,146,897.11
Other Personnel Benefits 68,632,013.55 64,848,113.79
Total 591,340,146.90 556,332,878.39
Note 17 – Maintenance and Other Operating expenses

Traveling Expenses
Traveling Expenses - Local 8,377,971.58 7,219,283.89
Traveling Expenses- Foreign 483,751.40 416,983.11
Training and Scholarship Expenses
Training Expenses 11,278,991.22 9,106,424.17
Supplies and Material Expenses
Office Supplies Expense 6,918,991.45 8,871,969.29
Accountable Forms Expense 693,120.72 678,928.41
Animal/Zoological expenses 719,021.10 641,403.00
Food Supplies Expense 4,130,872.34 3,943,503.51
Drugs and Medicines Expenses 393,295.00 1,441,917.30
Medical, dental and Laboratory Supplies
Expenses 4,707,067.20 5,304,088.00
Fuel, Oil and Lubricant Expenses 19,928,719.91 16,324,034.37
Agriculture and Marine Supplies
Expenses 61,460.00 4,000.00
Textbooks and Instructional Materials
Expenses 32,834,681.25 17,350,498.80
Military, Police and Traffic Supplies
Expenses - 1,259,994.00
Other Supplies and Material Expenses 5,171,786.91 7,537,580.12
Utility Expenses
Water Expenses 15,237,739.57 4,917,974.19
Electricity Expenses 68,555,247.97 60,826,357.46
Communication Expenses
Postage and Courier Services 206,553.60 120,556.20
Telephone Expenses 2,505,227.67 2,361,342.82
Internet subscription Expenses 2,422,304.41 2,147,366.53
Cable, Satellite, Telegraph and Radio
Expenses 6,938.00 2,807.39
Awards/Rewards and Prices
Awards/Rewards Expenses 1,833,416.67 713,000.00
Prizes 8,622,828.00 5,319,823.90
Confidential, Intelligence and
Extraordinary Expenses
Extraordinary and Miscellaneous Expenses 1,484,236.05 1,258,498.96
Total 196,574,222.02 157,768,335.42
Note 18 – Contracted Services

Professional Services
Other Professional Services 47,519,561.81 32,797,591.94
General Services
Environmental /Sanitary Services 89,807,058.46 80,164,224.06
Security services 26,652,632.42 25,808,766.73
Other General Services 2,551,648.49 17,221,906.16
Total 166,530,901.18 155,992,488.89
Note 19 – Repairs and Maintenance

Repairs and Maintenance -Infrastructure
Assets 9,218,969.32 6,981,954.27
Repairs and Maintenance -Buildings and
Other Structure 205,652.78 638,032.71
Repairs and Maintenance -Machinery and
Equipment 1,411,399.00 1,214,427.96
Repairs and Maintenance -Transportation
Equipment 3,714,094.30 3,322,436.20
Repairs and Maintenance - Furniture, Fixtures - 6,900.00
TOTAL 14,550,115.40 12,163,751.14
Note 20 - Financial Assistance/Subsidy

Subsidy to NGAs 683,325.00 675,339.32
Subsidy to Local Government Units 3,840,000.00 3,840,000.00
Subsidy to NGOs/POs - -
Subsidy to Other Funds 27,000,000.00 27,000,000.00
Total 31,523,325.00 31,515,339.32
Note 21 - Transfers

Transfers of Unspent Current Year DRRM
Funds to the Trust Funds 33,077,156.40 30,102,512.43
Total 33,077,156.40 30,102,512.43
Note 22 - Taxes, Insurance Premiums and Other Fees

Taxes, Duties and Licenses 453,117.78 386,915.77
Fidelity Bond Premiums 107,668.50 112,008.75
Insurance Expenses 6,009,269.34 5,668,674.07
Total 6,570,055.62 6,167,598.59
Note 23 – Other Maintenance and Operating Expenses

Advertising Expenses 1,851,460.20 1,032,370.40
Printing and Publication Expenses 1,157,380.86 1,262,864.84
Representation Expenses 12,410,001.48 12,092,902.63
Transportation and Delivery Expenses 27,500.00 18,800.00
Rent/Lease Expenses 795,760.00 486,170.00
Membership Dues and Contributions to
Organizations 432,860.11 298,319.00
Subscription Expenses 631,846.25 622,185.75
Donations 15,119,642.09 13,238,273.50
Other Maintenance and Operating Expenses 22,229,713.43 21,991,357.18
Total 54,656,164.42 51,043,243.30
Note 24 - Financial Expenses

Bank Charges 20,504.67 11,569.60
Other Financial Charges - 12,600.00
Total 20,504.67 24,169.60
Note 25 – Non-Cash Expenses

Depreciation- Investment Property 1,759,167.24 1,759,167.25
Depreciation-Land Improvements 673,377.66 897,124.64
Depreciation-Buildings and Other Structure 25,472,250.44 23,272,870.03
Depreciation-Machinery and Equipment 37,321,996.81 33,331,529.26
Depreciation-Transportation Equipment 14,472,524.91 15,352,762.13
Depreciation-Furniture, Fixtures and Book 3,841,207.74 3,707,390.22
Depreciation-Other Property, Plant and
Equipment 16,808,453.15 16,276,404.79
Amortization- Intangible Assets 112,681.04 4,090.15
Total 100,461,658.98 94,601,338.46
The LGU holds both cash-generating and non-cash-generating assets. The

impairments recognized relate only to the cash-generating assets. No
impairments were identified on the non-cash-generating assets.
Fair value less cost to sell
The fair value less cost to sell was based on the trade-in/resale value of the assets
in the open market. For the vehicles, land and buildings that were impaired, an
active market exists for the resale of these assets. The fair value less cost to sell
was based on the values attainable from the resale of the assets in the open
market. These values take into consideration the age and condition of the assets
and is supported by past experience in the resale of vehicles, land and buildings
in the open market.
Due to their nature, there is no active market for infrastructure assets, community
assets, plant and equipment. As such, the recoverable amount of these assets is
their value in use.
Events that lead to the recognition of impairment losses
As part of the annual assessment of assets, it was noted that the condition and
performance of certain assets deteriorated to such extent that they required
greater-than-anticipated maintenance.
Note 26 - Losses

Loss of Assets 43,142.95 -
Other Losses - -
Total 43,142.95 -
Note 27 – Local Disaster Risk Reduction Management Fund
The LDRRMF represents the amount set aside by the LGU to support its
disaster risk management activities pursuant to RA No. 10121 otherwise
known as the “ Philippine Disaster Risk Reduction And Management Act of
2010.” The amount available and utilized during the year totaled to
P275,185,131.61 and P36,440,045.74, respectively and broken down as
follows:
AMOUNT
PARTICULARS
AVAILABLE UTILIZED BALANCE
Current Year Appropriation :
Quick Response Fund 23,193,300.00 300,000.00 22,893,300.00
Mitigation Fund
MOOE 11,800,000.00 746,236.16 11,053,763.84
Capital Outlay 43,117,700.00 3,768,017.06 39,349,682.94
Transfer/Grants -
Special Trust Fund 88,412,473.70 6,281,353.82 82,131,119.88
Continuing Appropriation 108,661,660.91 25,344,438.70 83,317,222.21
Total 275,185,134.61 36,440,045.74 238,745,088.87
PART II
OBSERVATIONS AND RECOMMENDATIONS

OBSERVATIONS AND RECOMMENDATIONS
FINANCIAL AND COMPLIANCE
PROPERTY PLANT AND EQUIPMENT
1. The accuracy and reliability of the Property, Plant and Equipment (PPE)
account balance is uncertain due to differences between the accounting and
property records by ₱153,398,105.38.
1.1. Section 114, Volume I of the New Government Accounting System (NGAS)
Manual, provides that “the General Services Officer or the Municipal
Treasurer, as the case maybe shall likewise maintain stock cards and
property cards for supplies; property, plant and equipment; and work
animals in their custody to account for the receipt and disposition of the
same. The balance per stock card/property cards should always reconcile
with the ledger cards of the accounting unit. They should also reconcile with
other property records like Acknowledgement Receipt for Equipment
(ARE).”
1.2. Review of the balance of the PPE account as of December 1, 2017 disclosed
discrepancies between the property records Report on the Physical Count of
PPE (RPCPPE) and accounting records (GL). The RPCPPE presented the
amount of ₱2,054,811,497.25 while the GL showed the amount
₱2,208,209,602.63. The balance in the GL was significantly more than the
RCPPE by ₱153,398,105.38 (refer to Annex “A” for details).
1.3. The net discrepancy of ₱153,398,105.38 is attributed to the following: (a)

unaccounted balances of the PPE recorded in the GL as “for reconciliation”
totaling ₱177,501,784.26; (b) property recorded in the GL but not included
in the RCPPE totaling ₱270,542,308.84; and (c) property recorded in the
RPCPPE but not included in the GL amounting to ₱294,645,987.72.
a. Unaccounted balance of the PPE with “for reconciliation” account

totaling ₱177,501,784.26. Interview with the City Accounting Office
(CAO) disclosed that this variance came about during the
recording/migration of accounts from manual accounting to E-NGAS in
2006. This account had neither details nor supporting documents when
they were transferred to E-NGAS, thus, the General Services Office
(GSO) could not undertake physical inventory thereof. Accordingly,
CAO and GSO said that they already have exhausted all the necessary
measures to reconcile this account; however, the results are futile.
Moreover, the CAO and GSO would seek for the dropping of the “for
reconciliation” account in the books of the City.
b. Property recorded in the GL but not included in the RPCPPE. Interview
and verification of records revealed that properties totaling
₱270,542,308.84 are recorded in the PPE Schedule of the CAO but not
included in the RCPPE of GSO. Of the total amount, ₱236,623,870.00
represents parcels of land that are yet to be verified and surveyed by
GSO as to their propriety and existence. On the other hand,
₱33,918,438.84 represents unserviceable properties and are already sold
through public auction but not yet dropped in the books. (refer to Annex
“B” for details).
c. Property recorded in the RPCPPE but not included in the GL of CAO

amounting to ₱294,645,987.72. Review of the RPCPPE submitted by
GSO revealed that these properties are: (1) still serviceable and under
the custody of City Employees but not included in the GL; (2) sold in
public auction and dropped in the GL but still existing in the RPCPPE
(refer to Annex “C” for details).
1.4. Based on the foregoing deficiencies and the deviations from the pertinent
rules of the NGAS Manual, GAAM and COA Circular 2015-009 requiring
the reconciliation between the inventory listing of the equipment maintained
by the property/supply officer as against the equipment ledger cards
maintained by the accounting and the reconciliation of the total with the
control accounts in the general ledger, the validity and reliability of the
balances of the affected PPE accounts in the financial statements is doubtful.
1.5 We have recommended that the CAO and GSO analyze the PPE
accounts to identify, investigate and clear reconciling items and prepare
necessary journal entries to adjust the duly verified reconciling items in
order to reflect the correct account balances.
1.6 The Audit Team commented that there was no COA policy yet as to the
dropping of unreconciled PPE accounts that are still carried in the books for
years with no supporting documents, however we have advised the CAO to
prepare their request with their justification to be forwarded to the COA
office concerned.
CASH ADVANCES
2. Cash advances were not liquidated upon completion of the purposes for which
these were granted. Further, unutilized cash advances were not refunded
resulting in the accumulation of unliquidated cash advances totaling to
₱1,313,190.49 contrary to the provisions set forth in Item 5 of COA Circular
97-002.
2.1. Item 5.8 of COA Circular No. 97-002 dated February 10, 1997 provides that
“All cash advances shall be fully liquidated at the end of the year. Except
for petty cash fund, the AO shall refund any unexpended balance to the
Cashier/Collecting Officer who will issue the necessary official receipt.
2.2. Liquidation of cash advances prescribed under Item 5 of COA Circular No.
97-002 dated February 10, 1997 provides, among others, the following;
5.1 The AO shall liquidate his cash advance as follows:
5.1.1 Salaries, Wages, etc.- within five (5) days after each fifteen
(15) day/end of the month pay/end;
5.1.2 Petty Operating Expenses and Field Operating Expenses-

within twenty (20) days after the end of the year; subject to
replenishment as frequently as necessary during the year;
5.1.3 Official Travel- within 60 days after return to the Philippines in

the case of foreign travel or within 30 days after return to his
permanent official station in the case of local travel, as provided
for in EO 248 and COA 96-004.
Failure of the AO to liquidate his cash advance within the

prescribed period shall constitute a valid cause for the
withholding of his salary and the instruction of other sanctions
as provided under paragraphs 9.2 and 9.3 hereof;
2.3 Review of the Advances to Officers and Employees account disclosed an

unliquidated balance of ₱1,313,190.49 as of December 31, 2017. These cash
advances were granted during CY 2017 and previous years. The details are
summarized as follows:
Special
General Fund Trust Fund Total
Purpose Education
(GF) (TF)
Fund (SEF)
Travel
₱ 246,078.97 ₱ 790.00 ₱ 510.00 ₱ 247,378.97
Advances
Special
Cash 735,200.00 24,432.50 - 759,632.50
Advances
Advances
22,005.12 - - 22,005.12
for Payroll
Advances for
Operating 220,611.86 63,562.04 - 284,173.90
Expense
Total ₱1,223,895.86 ₱ 88,784.54 ₱ 510.00 ₱1,313,190.49
2.4. Of the total unliquidated cash advances, 86.62 percent or ₱1,137,510.06

pertained to cash advances which were less than 30 days, and 13.38 percent
or ₱175,680.43 past due accounts ranging from 31 days to more than 3 years
as December 31, 2017. The details are presented below:
Total Total Current

Unliquidate Cash Past Due
d Cash Advances
Total Past
Advance as More
Due Balance
Fund of More than than 1
as of
12/31/2017 Less than 30 30 days but year 2 years and
12/31/2017
days less than 1 but less above
year than 2
years
Travel
₱246,078.97 ₱97,331.13 ₱142,397.84 ₱320.00 ₱6,030.0 ₱148,747.84
Advances
Special
Cash 735,200.00 735,200.00 - - - -
Advance
Advances
GF
for
220,611.86 219,411.86 1,200.00 - - 1,200.00
Operating
Expense
Advances
for 22,005.03 22,005.03 - - - 22,005.03
Payroll
Travel
790.00 - 790.00 790.00
Advances
Special
Cash 24,432.50 - - 24,432.50 24,432.50
Advance
SE Advances
F for
63,561.50 63,561.50 - - - -
Operating
Expense
Advances
for 0.09 - 0.09 - - 0.09
Payroll
Travel
510.00 - 510.00 - - 510.00
Advances
Advances
TF
for
0.54 0.54 - - - -
Operating
Expense
TOTAL ₱1,313,190.49 ₱1,137,510.06 ₱144,897.93 ₱320.00 ₱30,462.50 ₱175,680.43
2.5. Verification of cash advance balance disclosed that out of the ₱175,680.43
past due balance, ₱77,521.43 referred to excess cash advances that have not
yet been refunded/remitted. On the other hand ₱98,159.00 pertained to cash
advances which purposes for which it was given had been served (Refer to
Annex “D” for details).
2.6. Likewise, review of liquidation reports showed that cash advances for
foreign travels were not liquidated within 60 days after return to the
Philippines or within 30 days after return to permanent official station in the
case of local travel. Delays in the liquidation ranged from 1 to 136 days
contrary to the above-cited provision of COA Circular No. 97-002 dated
February 10, 1997.
2.7. We have recommended that the City Accounting Office (CAO) enforce
the full liquidation of all cash advances after the purpose had been
served and demand the immediate refund of the excess cash advances
upon the submission of the liquidation reports pursuant to the
provisions of COA Circular No. 97-002.
2.8 The CAO commented that the remaining balance of unliquidated cash
advances as of March 20, 2018 is in the amount of ₱724,432.50, consisting
of ₱700,000.00 used for Anti-Drug Campaign and ₱ 24,432.50 unsettled
balance of the late School Superintendent.
3. The lack of guidelines on the grant of Assistance for Individuals in Crisis

Situation (AICS) resulted in inconsistencies in the grants and donations of
financial assistance totaling ₱2,824,855.00.
3.1. Review of disbursements for CY 2017 disclosed that the City Social
Welfare and Development Office (CSWDO) disbursed a total of
₱2,824,855.00 for financial assistance and donations under the AICS
program, namely AICS-medical, Emergency Shelter, Balik-Probinsya and
Burial Assistance.
3.2. Upon request for guidelines in the grant of financial assistance and
donations of the City Government under the CSWDO AICS program, the
following were submitted by the CSWDO to the Audit Team:
a) SP Ordinance No. 046 dated December 31 2001. This Ordinance

prescribes the policies on the Relief and Rehabilitation Assistance to
Victims of Disasters and also included prescribed maximum rates for
Assistance to Individuals in Crisis (AIC) and other relief assistance.
b) SP Resolution No. 80 series of 2009 dated October 15, 2009 which

amended SP Ordinance No. 046 on the Relief of Rehabilitation
Assistance to Victims of Disasters and increased the prescribed
maximum rates for Assistance to Individuals in Crisis (AIC), Burial,
and Emergency Shelter Assistance.
c) Executive Order No. 01 s. 2010- Implementing Guidelines of City

Ordinance No. 80 series of 2009. This was prepared by the CSWDO.
d) DSWD MC No. 02 s. of 2014 dated February 17, 2014- Guidelines to

strengthen and enhance the implementation of the Assistance to
Individuals in Crisis Situations (AICS).
3.3. Review of the foregoing documents disclosed that SP Ordinances No. 46 s.

of 2001 and 080 s. of 2009, and Executive Order No. 01 series of 2009 were
primarily policies regarding financial assistance to victims of disasters.
These aforementioned SP Ordinances and Executive Orders prescribe the
maximum rates for AIC financial assistance, however, they do not provide
criteria or standards as basis of granting a different amount of assistance to
qualified grantee of Assistance for Individuals in Crisis Situation (AICS)
and other programs of the CSWDO.
3.4. Further verification disclose the following types of assistance extended by

the CSWDO with their description and maximum amounts allowed:
Program Maximum Amount Description
AICS- >Maximum amount of >This is the provision of
Medical P6,000.00 per beneficiary limited assistance, in cash or
in kind, to
individuals/families who are
hampered to function
normally because of socio-
economic difficulties. The
nature of difficulty is usually
short term and emergency in
nature, thus assistance is on a
one shot deal basis.
Burial/ >Maximum amount of P20,000 >This is a provision limited
medical for per dead victim to cover financial assistance to
injured primarily funeral expenses and families of disaster victims
P30,000 per rescuer/government who are burdened with
/official/employee who dies funeral/burial cost to be
during the rescue and disaster incurred by one who passed
operations. For victims who are away. It also provides
injured, a maximum of 10,000 limited financial assistance
depending on the extent of the for medical needs of
injury and expenses. confined disaster victims.
Emergency >Maximum amount per family- >This is the provision of
Shelter of P20,000 per family for totally limited financial assistance
Assistance damaged residential house and a to help families
minimum of P1,000 to a construct/repair their houses
maximum of P10,000 to which were partially or
partially damaged residential totally destroyed by natural
house. or man-made disasters. The
nature of difficulties is on a
one shot deal basis.
Balik- >A maximum of P4,000 per >It is the provision of limited
Probinsya family for transportation and financial assistance to
food while on travel support the planned and
purposive return to the place
of origin of disaster victims,
distressed, displaced
individuals or families to
enable them to participate in
its ongoing development and
where their socio-economic
well-being is ensured.
4.5 Furthermore, the supporting documents required are as follows:
Burial/ Emergenc Balik

AICS-
Supporting Documents Medical- y Shelter Probinsy
Medical
injured Assistance a
Certificate of Eligibility / / / /
Social Case Study Report (CSWDO
/ /
file copy only)
Client’s certification / / / /
Barangay Certification (proof of
/ / /
residency)
Any valid I.D. / /
Disbursement Voucher / / / /
Obligation request (OBR) / / / /
Intake sheet/form 200 (CSWDO file
/ / /
copy only)
Project Proposal /
Barangay Certification indicating that
4.6. Vthe client is the legal house owner and
/
eindicate the extent of damage incurred
r either partial or total
i Fire Clearance Certificate from the
Bureau of Fire Protection in case of /
f fire.
i Pictures of damaged house (CSWDO
cfile copy only) /
aBalik probinsya agreement /
t Death Certificate /
i Certification from CCDC (If missing)
/
o
n showed payments in the total amount of ₱2,824,855.00 made under the
AICS-medical, Emergency Shelter Allowance, Balik Probinsya, and Burial
assistance summarized as follows:
Amount AICS- Medical Burial Emergency Shelter Balik Probinsya
Granted No. of Total No. of Total No. of Total No. of Total
Clients Clients Clients Clients
₱ 1,500.00 8 ₱ 12,000.00
2,000.00 1,013 2,026,000.00 6 12,000.00
2,500.00 13 32,500.00 1 2,500.00
3,000.00 24 72,000.00 2 6,000.00
3,500.00 1 3,500.00 1 ,500.00
4,000.00 17 68,000.00 7 ₱28,000.00 2 8,000.00
4,500.00 1 4,500.00
4,855.00 1 4,855.00
5,000.00 23 115,000.00 1 5,000.00
5,500.00 1 5,500.00
6,000.00 7 42,000.00 1 6,000.00
8,000.00 1 8,000.00
10,000.00 8 80,000.00 6 60,000.00
20,000.00 2 ₱40,000.00 9 180,000.00
Sub-Total 1,118 ₱ 2,473,855.00 2 ₱40,000.00 13 ₱38,000.00
Grand Total ₱ 2,824,855.00
4.7. As can be gleaned from the table, payments made for each type of assistance
were of varying amounts as follows:
AICS-Medical - from ₱1,500.00 to ₱10,000.00

Emergency Shelter Assistance- ₱4,000.00 to ₱20,000.00
Balik Probinsya- ₱2,000.00 to ₱6,000.00
4.8. Audit of disbursement vouchers showed that payments made for each type
of assistance were of varying amounts although there are no specific
guidelines on the criteria and prescribed rates. Interview with a Social
Worker disclosed that the amount granted by them is based on their
evaluation on the social and/or financial status of the requestors, illness of
the client, necessity of the assistance, and urgency of the situation.
However, there were instances when the different requestors have the same
illnesses or the same financial status, but were given varying amounts. The
absence of criteria in deciding the amount to be granted may be considered
subjective and arbitrary. The factors/basis used in deciding the amount
granted were also not disclosed in the supporting documents. Other
observations/ deficiencies noted were as follows:
a. Two salaried employees, were granted AICS for medical purposes

amounting to ₱10,000.00 each, which is beyond the maximum amount
for AICS which is ₱6,000.00 per beneficiary;
b. Some of the clients' medical needs were for long term, or continuous
medication (chronic kidney disease, cancer, hypertension etc.). This is
contrary to the AICS objectives which is to provide limited assistance, in
cash or kind, to individuals/families who are hampered to function
normally because of socio-economic difficulties, and that the nature of
difficulty is usually short term and emergency in nature, thus assistance
is on a one shot deal basis;
c. Payments made to some individuals were not duly supported with the
required documents for the grant of financial assistance, like Barangay
Certification, and Medical certificates/clinical abstracts;
d. Purpose of Barangay Certification was unclear. In most instances, the

Social Workers accept Barangay Certification whose purpose were not
“Proof of Residency” but for some other purposes like employment
certification, solo parent certification, low income family,
educational/school requirement; and
e. There were also instances when there were differing addresses, as per
Barangay Certificate and the medical certificate/clinical abstract. Several
Barangay Certifications were also photocopies and were not duly
stamped "True copy of the original."
4.9. The lack of a well-defined policies and clear-cut guidelines on the grant of
donations, financial assistance resulted in inconsistencies in the amounts
given to the beneficiaries. A well- defined criteria would enable the City
Government to extend assistance to more beneficiaries and giving equal
benefits to requestors who are similarly situated, and stretch the value of the
City’s meager resources.
4.10. We have recommended that:
 Management formulate guidelines or adopt DSWD policies on the

grant of financial assistance under the AICS and other Social
Welfare programs of the City; and
 The CSWDO to strictly adhere to the guidelines on the submission

of complete supporting documents on AICS.
5. Due to delayed preparation of program of work and re-alignment of projects,
146 out of the 202 CY 2017 development projects, or 72.28 percent costing ₱
181.76 Million were either still on-going or not yet implemented, thus
depriving its constituents of the immediate benefits that could have been
derived from the full implementation thereof.
5.6. Section 287 of Republic Act No. 7160 or the Local Government Code of
1991 requires, among others, that every Local Government Unit (LGU)
shall appropriate in its Annual Budget not less than 20 percent of its annual
Internal Revenue Allotment (IRA) for development projects to be
incorporated in the Annual Development Plan.
5.7. DILG and DBM Joint Memorandum Circular (DILG-DBM JMC) No. 2017-
01 dated February 2, 2017 provides for the updated guidelines on the
appropriation and utilization of the 20% of the Annual Internal Revenue
Allotment for Development Projects. It further provides that it is the
responsibility of every local chief executive to ensure that the 20% of the
IRA is optimally utilized to help achieve desirable socio-economic
development and environmental outcomes of the LGU.
5.8. Annex “A” of the Revised Implementing Rules and Regulations (IRR) of
Republic Act (R.A.) No. 9184, or the Government Procurement Reform Act,
on the other hand, requires, among, others, that detailed engineering
activities should be conducted to establish the technical viability of projects.
5.9. Records show that for CY 2017, the City Government appropriated the total
amount of ₱202.008 million for the 20% Development Fund to finance the
implementation of 202 infrastructure projects, which were identified and
included in the CY 2017 Annual Investment Plan (AIP), to wit:
Particulars No. of Budgeted Amount

Projects per AIP
I. Major Development Projects 47 ₱ 174,008,000.00
II. Barangay Development Projects 155 28,000,000.00
Total 202 ₱ 202,008,000.00
5.10. Review and evaluation of the status of implementation of the above projects
as of December 31, 2017, disclosed that of the 202 projects planned for
implementation and completion in 2017, only 56 projects or 27.72 percent
were completed, while 20 projects or 9.90 percent are on-going and the
remaining 126 projects or 62.38 percent with a total contract cost of
₱152.408 million were not implemented during the year, as summarized in
the following table:
Completed On-going Not Implemented

No. No.
Particulars of No. of of
Amount Amount Amount
Proj Projects Proj
ects ects
Major
Development 11 12 24
₱14,025,000.00 ₱27,900,000.00 ₱132,083,000.00
Projects
Barangay
45 8 102
Development 6,225,000.00 1,450,000.00 20,325,000.00
Totals 56 20 126
₱20,250,000.00 ₱29,350,000.00 ₱152,408,000.00
Percentage 27.72% 9.90% 62.38%
5.11 Verification and review of accomplishment reports from the implementing
offices disclosed various reasons for the delayed or non-implementation of
the 126 projects as of December 31, 2017, summarized as follows:
a) Delayed preparation of the Program of Work (POW).
Audit disclosed that the POWs of 10 projects totaling ₱55,213,000.00

are still being prepared as of December 31, 2017, when the approved
AIPs were already received by the implementing offices on January 12,
2017, thus, all POWs should have been finished before the year end.
Moreover, POWs of 60 projects totaling ₱28,950,000.00 have only been
submitted to the Bids and Awards Committee (BAC)-Technical
Working Group (TWG) on the 3rd and 4th quarter of 2017. The projects
were either under evaluation by the TWG or ready to be bidded.
b) Problems encountered during the validation which resulted in re-
alignment or cancellation of projects.
Review disclosed that 32 projects totaling ₱20,345,000.00 were re-

aligned or recommended for reversion of fund due to the following:
 Project is within Road Right of Way
 No land identification issued by the City Land Need Identification
Committee (CLNIC) / no available project site
 Insufficient funding
 Requests for more priority projects by constituents
 No breakdown of projects (Barangay Sports Development Program-
Installation of Electronic Score Board in all Barangay and Schools)
(Please see details in Table 3 of Annex "E",)
These reasons were not considered and settled during the identification
of project priorities by the Local Planning and Development Council to
ensure that only feasible projects within the budget year are included in
the AIP, contrary to the provisions of R. A. No. 9184 that detailed
engineering activities should be conducted to establish the technical
viability of projects.
5.12 This is a reiteration of previous years' audit recommendations.
5.13 We have recommended that:
c) the concerned implementing offices fast-track the completion of the

10 ongoing projects totaling ₱29.38 million and the preparation of
Programs of Work as well as the bidding and procurement process
of the 126 unimplemented projects totaling ₱152.408 million; and
d) the Local Planning and Development Council realigned to other

viable projects the funds intended for projects that are no longer
feasible to implement due to various reasons.
6. A Solid Waste Management Disposal Facility was not established due to lack of
suitable area to put up the integrated solid waste system contrary to Republic
Act 9003 or the Ecological Solid Waste Management Act of 2000 resulting in
expenditures for hauling and tipping fees totaling ₱472,462,097.19 for the
calendar years 2011 to 2017.
6.6. Pursuant to the relevant provisions of the Local Government Code of 1991
or the Republic Act No. 7160, Local Government Units (LGUs) shall be
primarily responsible for the implementation and enforcement of the
provisions of RA 9003 within their respective jurisdictions.
6.7. Among the provisions of RA No. 9003 states that:

Section 17. The Components of the Local Government Solid Waste
Management Plan- The solid waste management plan shall include, but not
limited to the following components:
(h) x x x Open dump sites shall not be allowed as final disposal sites. If an
open dump site is existing within the city or municipality, the plan shall
make provisions for its closure or eventual phase out within the period
specified under the framework and pursuant to the provisions under Sec 37
of this Act. As an alternative, sanitary landfill sites shall be developed and
operated as a final disposal site of solid and, eventually, residual wastes of a
municipality or City or a cluster of municipality and /or cities. Sanitary
Landfills shall be designed and operated in accordance with the guidelines
set under Section 40 and 41 of this Act.
Section 50. Administrative Sanctions- Local government officials and

officials of government agencies concerned who fail to comply with and
enforce rules and regulations promulgated relative to this Act shall be
charged administratively in accordance with RA 7160 and other existing
laws, rules and regulations.
6.8. Due to the petition for a Writ of Kalikasan that was filed against the City
and the issuance of a Temporary Environment Protection Order (TEPO)
issued by the Supreme Court, the City had expended a total of
₱472,462,097.19 in hauling and tipping fees to solve the waste problem of
the City. Breakdown is as follows:
Schedule of Tipping and Hauling Fees for the CYs 2011 to 2017
Year Hauling Fees Tipping Fees Total

2011 - ₱11,821,784.00 ₱11,821,784.00
2012 ₱46,396,894.50 32,541,052.60 78,937,947.10
2013 26,269,247.50 42,701,920.52 68,971,168.02
2014 39,631,542.57 54,314,813.39 93,946,355.96
2015 42,122,795.92 22,527,370.00 64,650,165.92
2016 47,241,758.37 24,310,650.00 71,552,408.37
2017 52,858,406.82 29,723,861.00 82,582,267.82
Total ₱254,520,645.68 ₱217,941,451.51 ₱472,462,097.19
6.9. As of December 31, 2017, the current rate for hauling and tipping fees are
₱935.50 and ₱550.00, respectively. During the previous years, the average
tons of wastes hauled is around 50,000 tons per year, however, during the
CY 2017 there was an increase of approximately 56,000 tons of wastes
hauled out from the City. Nevertheless, we commend the City in exerting all
its effort in encouraging the residents of the City, thru intensive IEC, solid
waste reduction practices in order to minimize the number of tons of wastes
hauled out from the City.
6.10. As can be gleaned from the table, the absence of an established Solid Waste
Management System Facility of the City resulted in a significant
expenditures of financial resources by the City. These annual disbursements
could have been used for a more significant development projects of the
City.
6.11. Interview with the General Service Office- Solid Waste Management
Division head disclosed that the initial plan of putting up an Integrated Solid
Waste Management System Facility (ISWMSF) in Mt. Sto. Tomas is put
into halt due to resistance of the community. Further, he explained that they
are studying the offer of Benguet Corporation of a site in Antamok for the
establishment of the ISWMF.
6.12. We have recommended that management hasten or fast track the study
and the possible negotiation between the City and Benguet Corporation
so as to immediately establish the ISWMSF.
6.13. Management commented that there was really an increase in the volume of
garbage hauled for the CY 2017, however they will look into the rates of the
hauling and tipping fees being paid if it can be lowered, since Urdaneta City
as compared to Tarlac City is nearer from Baguio City.
7. On the Local Disaster Risk Reduction and Management (LDRRM) Programs,

Plans and Activities (PPAs), only 16 out of the 67 activities or 23.88 percent
were fully implemented, 17 were on-going while 34 activities were not
implemented due to inadequate planning, thus depriving the general public of
the benefits that could have been derived from these PPAs.
7.1 Section 12 of R.A. 10121 provides the functions of the Local Disaster Risk
Reduction and Management Office (LDRRMO), among others, the
following:
“x x x
“6. Formulate and implement a comprehensive and integrated LDRRMP

in accordance with the national, regional and provincial framework,
and policies on disaster risk reduction in close coordination with the
local development councils;
“x x x
“11. Identify and Implement cost-effective risk reduction

measures/strategies.”
7.2 Review of the 2017 City Disaster Risk Reduction Management Plan
(CDRRMP) revealed that the ₱54,117,700.00 budget allocation for
Mitigation Fund was appropriated to support the Programs, Plans and
Activities of the City as to Disaster Prevention and Mitigation,
Preparedness, Response, and Rehabilitation and Recovery, presented as
follows:
Thematic Areas Amount

Disaster Prevention and Mitigation ₱ 18,748,027.95
Disaster Preparedness 20,528,062.81
Disaster Response 7,600,000.00
Disaster Rehabilitation and Recovery 7,241,609.24
TOTAL ₱ 54,117,700.00
7.3 Verification conducted on the implementation of the CDRRMP revealed

that 71 activities were planned to be implemented in Disaster Prevention and
Mitigation, Preparedness, Rehabilitation and Recovery for the Calendar
Year 2017. However, four activities were excluded from the monitoring
because they were activities conducted in response to calamities and/or
disasters. The monitoring of the implementation of the PPAs are
summarized as follows:
Total No. of
Implemented Unimplemented Ongoing
Particulars Activities
Activities Activities Activities
(as planned)
Disaster
Prevention and 6 13 5 24
Mitigation
Disaster
8 14 4 26
Preparedness
Disaster Response 0 1 1 2
Disaster
Rehabilitation and 2 6 7 15
Recovery
TOTAL 16 34 17 67
(See Annex “F” for details)
7.4 Review disclosed that only 16 out of the 67 activities amounting to

₱6,188,750.06 or 23.88 percent of the activities planned in the CY 2017
were fully implemented. Furthermore, 17 activities amounting to
₱23,159,320.00 or 25.37 percent are still ongoing. Such activities consist of
partially completed infrastructure projects and goods and/or equipment
currently undergoing procurement. Finally, 34 activities amounting to
₱22,569,629.94 or 50.75 percent were marked as not implemented, due to
the ongoing bidding of infrastructure projects, unavailability of
instructors/speakers for trainings, rejected proposals and others.
7.5 As a result of the foregoing, the goals and objectives of the CDRRMP to: (a)
identify and mitigate hazards to prevent potential impacts to the
communities; (b) aim for zero casualties and least damage to properties; (c)
normalize lives of affected constituents by restoring essential services,
facilities, socio-economic activities were not fully achieved, thus depriving
the general public of the benefits that could have been derived from these
PPAs.
7.6 We have recommended and management agreed to require the City

Disaster Risk Reduction Management Council (CDRRMC) to ensure
that plans, programs and activities in the CDRRMP are feasible and
conduct regular monitoring on the implementation of Projects, Plans
and Activities in the DRRMP of the City.
8 The adjusted contract cost of the Rehabilitation of Malcom Square amounting

to ₱9,854,936.61 exceeded the Approved Budget for the Contract (ABC) by
₱646,849.82 or 7.02 percent, hence, unreasonable.
8.1 Section 5 of Republic Act (RA) No. 9184 otherwise known as the
Procurement Act of the Philippines defines the Approved Budget for the
Contract (ABC) as:
“the budget for the contract duly approved by the Head of the Procuring
Entity, as provided for in the General Appropriations Act and/or
continuing appropriations, in the case of National Government Agencies;
the Corporate Budget for the contract approved by the governing Boards,
pursuant to E.O. No. 518, series of 1979, in the case of Government-Owned
and/or Controlled Corporations, Government Financial institutions and
State Universities and Colleges; and the Budget for the contract approved
by the respective Sanggunian, in the case of Local Government.”
8.2 COA Resolution No. 2015-014 dated April 6, 2015. provides that “In the
audit of infrastructure projects, the Approved Agency Estimate shall serve
as reference value for the formulation of the COA cost estimate where the
total contract price should be equal to or less than the total COA estimate
plus ten percent (10%) in order to sustain a finding of reasonableness,
otherwise, the contract price will be deemed excessive.”
8.3 The project Rehabilitation of Malcom Square has an approved budget for
the contract (ABC) in the amount of ₱9,208,086.79. The project was
awarded to R.A.JCE Construction represented by Mr. Rowald A. Julian as
the lone bidder on March 23, 2016. A contract dated April 11, 2016 was
executed between the contractor and the City of Baguio with original
contract cost of ₱8,936,975.34 and contract duration of 65 calendar days
effective April 14, 2016 to June 17, 2016. Notice to Proceed dated April 11,
2016 was received by the contractor on the same date. During the
implementation of the project, a variation order in the form of change order
and extra work under a Notice of Variation No. 001 was issued in the
amount of ₱918,461.27 with additional 20 calendar time extensions, thus
increasing the contract cost to ₱9,854,936.61.
8.4 It was observed that the increase of ₱918,461.27 due to variation order, was
more than the allowable 10 percent of the original contract price accepted at
₱893,697.53 or more by ₱ 24,763.74, contrary to Annex “E” of the 2016
Revised Implementing Rules and Regulations (IRR) of Republic Act (RA)
No. 9184 otherwise known as the Government Procurement Reform Act.
Section 1.1 of Annex “E” provides that variation orders may be issued by
the procuring entity to cover the increase/decrease of quantities, including
introduction of new work items that are not included in the original contract
provided that the cumulative amount of the positive or additive variation
order does not exceed ten percent (10%) of the original contract price.
8.5 Moreover, the adjusted contract cost of ₱9,854,936.61 exceeded the ABC of
₱9,208,086.79 by ₱ 646,849.82 or 7.02 percent hence, unreasonable and
might result in excessive expenditures. The CBAO however, justified that
although the adjusted contract had exceeded the ABC of the project, it is
still within the appropriated budget of 10 Million.
8.6 It was further observed that inconsistencies in the contract duration of the
project were observed. In the Notice of Award and in the contract, it was
stated that the contract duration was 65 calendar days while in the Program
of Work, the estimated duration is 180 calendar days. The submitted PERT-
CPM also shows a different contract duration which is 18 months or 540
days.
8.7 The Notice to Proceed was dated April 11, 2016 and received by the
contractor on the same date to be effective three days after receipt of the
Notice, thus effectivity date is April 14, 2016 and the target date of
completion is June 17, 2016 if the contract duration is sixty five (65)
calendar days. Expected date of completion is October 10, 2016 if the
contract duration is 180 calendar days and the date was adjusted to October
30, 2016 for a twenty (20) days suspension because of the campaign period
and presence of vendors.
8.8 The project was completed on October 30, 2016 as per Certificate of
Completion dated April 10, 2017 by the CBAO. This is beyond the target
date of completion which is June 17, 2016. Liquidated damages should
have been imposed on the contractor for his failure to complete the project
on the required contract duration agreed upon in the contract, however, no
liquidated damages was imposed upon the contractor.
8.9 The CBAO justified that there was a typographical error, an honest mistake
in reading the number “1” as a slash “/” by the Bids and Awards
Committee-Secretariat. It explained that the projects was estimated to be
completed at 180 calendar days as per POW and 65 calendar days are not
enough to complete the project on time.
8.10 We have recommended that management ensure that contract cost
should not exceed the ABC to avoid unnecessary or excessive
expenditures.
8.11 The Audit Team does not agree with the justification by CBAO that
although the adjusted contract had exceeded the ABC of the project, it is
still within the appropriated budget of 10 Million. The approved budget for
the contract of ₱9,208,086.79 should be the basis and limit of the contract
price and not the appropriated budget of 10 Million.
9 Seven infrastructure projects with a total contract cost of ₱15,158,607.72 were

found with defects in the implementation as inspected by COA-CAR Technical
Service Office (TSO) which might lead to its deterioration if not corrected.
9.1 Result of the inspection by the COA-CAR Technical Service Office (TSO)
as shown in the Inspection Report for Infrastructure Projects of various dates
showed that the project was completed, however defects were found. The
findings showed deficiencies such as delayed completion of projects
resulting in liquidated damages, rehabilitation of Malcom Square on the
concrete pavers and timber bench were not in accordance with the approved
plans, project for the concreting and riprapping of road at Purok 3 Asin
Road, Baguio City was only 47.75% completed, the improvement of
Bakakeng main road (Phase3) showed major scaling of concrete slab and
other deficiencies noted that are not in accordance with the specified
Program of Work. (Please refer to Annex “ G ” for details)
9.2 The CEO and CBAO commented that they will look into the deficiencies
noted in the completion of the project and effect the necessary repairs
needed.
9.3 The deficiencies noted were indication that the contractors did not follow
construction procedures stated in the plans and specification of the project
coupled with inadequate supervision and enforcement of the required
construction processes by the project engineer concerned.
9.4 The noted deficiencies will lead to early damage and deterioration of the
said project which will result to wastage of government funds and property
if not corrected by the contractor concerned. If the contractor will not rectify
the deficiencies noted, the amount involved will be disallowed in audit.
9.5 We have recommended that Management require the concerned

Contractors to immediately carry out the necessary corrective measures
or repairs to address the noted defects to prevent further damage and
deterioration of the project. Further, we recommended that the Project
Engineers closely supervise and monitor the implementation of projects
to avoid the incurrence of project deficiencies.
10 The project “Improvement of City Hall Grounds” with original contract

duration of 200 calendar days was completed in 499 days due to unreasonable
Suspension Order no. 6 and unjustified variation order which resulted in
additional 100 days to the original contract duration.
10.1 Section 2 of Presidential Decree (P.D.) No. 1445 states that “It is the
declared policy of the State that all resources of the government shall be
managed, expended or utilized in accordance with law and regulations, and
safeguarded against loss or wastage through illegal or improper
disposition, with a view to ensuring efficiency, economy and effectiveness in
the operations of government. The responsibility to take care that such
policy is faithfully adhered to rests directly with the chief or head of the
government agency concerned.”
10.2 The plans and specifications for the project “Improvement of City Hall
Grounds” with original Approved Budget for the Contract (ABC) of ₱
16,583,224.38 was amended as recommended by the Technical Working
Group (TWG) which resulted in a lower ABC of ₱ 14,299,917.19. The
project was bidded but due to two failed biddings, it was awarded to
R.AJ.CE Construction through negotiated procurement in the 3rd re-bidding
conducted on December 16, 2014, with a recalculated bid amount of ₱
11,768,097.36. Notice of Award dated February 6, 2015 was received by the
contractor on February 7, 2015.
10.3 Despite the decrease on the ABC from ₱ 16,583,224.38 to ₱ 14,299,917.19,

the same was higher than the COA Estimated Cost by ₱ 2,211,153.48 or
18.29 percent per COA-CAR Technical Evaluation Report dated January 6,
2016. The variance emanated from the quantities and unit cost for each work
description.
10.4 Since the ABC is to be compared with the Contractor’s bid which is the
ceiling for acceptable bid prices in accordance with the provision of
Republic Act. No. 9184, over-estimates would translate to excessive budget
costs and overstatements of ceilings for acceptable bid prices.
10.5 Contract between the City Government of Baguio and R.AJ.CE

Construction for the project “Improvement of City Hall Grounds” was
perfected on March 15, 2015 in the amount of ₱ 11,768,097.36. The project
shall be completed within 200 calendar days. The Notice to Proceed dated
March 10 was received by the contractor on the same date and the work
would commence effective three (3) days within receipt of the notice. Target
completion date was September 27, 2015.
10.6 Variation Order # 01 dated June 15, 2015 approved by CBAO Head on July
3, 2015 increased the contract cost by ₱1,174,146.98 from ₱11,768,097.36
to ₱12,942,244.34 due to extra works and new design. An additional 100
days to the original contract duration of 200 calendar days were added thus
adjusting the contract duration to 300 calendar days. The extra work order
consisted of the following:
1. Added/increased items
Spl Item II Steel Deck
(0.80mm thick@ 80,000 psi) ₱ 160,772.00
Item 1027 Plain Cement Plaster

Mouldings 20,109.88
Spl Item IV Finishing Works

Painting Works 229,150.12
Tile works 12,322.96
Spl Item V Iron Works

Fence and Grills (New design) 2,316,006.00
Gates (New design) 540,658.00
2. New Items
Item I Stone Fill 6,540.00
Total Extra Work Cost ₱3,285,558.96
3. Deleted/decreased items 2,247,314.78
Total Direct Cost 1,038,244.18

Add: 10% VAT 56,996.25
1% Quality Control 10,382.44
Mark-up 68,524.12 135,902.80
Amount due to variation order # 1 1,174,146.98
10.7 Republic Act. (R.A.) No. 9184 does not provide for a change in the contract
duration when there is a variation or change order but only a change in the
original contract cost which should not be more than 10% of the original
contract price, hence the additional 100 days is not justified.
10.8 Variation order # 2 as seen in the Statement of Work Accomplishment
(SWA) resulted in the decrease of contract cost from ₱ 12,942,244.34 to
₱12,855,596.80 or ₱86,647.54 due to decrease in quantity under SPL. Item
IX from the original quantity of eight sets to six.
10.9 The final contract cost was ₱12,855,596.80 with adjusted contract duration
of three hundred (300) calendar days due to two variation orders and six (6)
suspension orders resulting in the revised target completion date to July 15,
2016. The certificate of completion dated March 10, 2017 showed that the
project was 100 percent completed on July 29, 2016.
10.10 Review of the final payment showed that the cost of the project was paid on
April 12, 2017, despite the completion of the project on July 29, 2016 as
showed in the Certificate of Completion issued by the CBAO. The
implementation of the project was suspended for six times for a total
duration of 196 days as shown below:
Suspension Date Number of Reason for suspension

Order No. Suspended Resumed days
Suspended
Due to Cease and Desist Order
dated June 3, 2015 issued by
Hon. Felipe M. De Leon Jr. ,
1 June 5, 2015 June 26, 2015 21
Chairman Pambansang
Komisyon para sa Kultura at
mga Sining.
Due to typhoon "Egay" and bad
2 July 5, 2015 July 20, 2015 15
weather condition
Due to typhoon "Ineng" heavy
August 20, August 24,
3 4 downpour affecting the
2015 2015
construction activities
August 28, August 30, Due to bad weather condition-
4 2
2015 2015 heavy downpour
Due to typhoon "Lando" -
5 Oct. 17, 2015 Oct. 22, 2015 5 heavy downpour
-Part item 404 and 405 (stairs)
(See Attached S-6, P-28-36)
cannot be completed until the
proposed cistern # 2 underneath
6 Jan. 21, 2016 June 18, 2016 149 the stairs will be constructed
and completed.
'-Note cistern # 2 shall be
included in the proposed
contigous contract project.
Total 196
10.11 Based on the above table, Suspension Order no. 6 dated January 21, 2016
was lifted on June 18, 2016 with 149 days of suspension for the construction
and completion of cistern # 2 underneath the stairs which was included in
the proposed contiguous contract project. Review however, of the adjacent
or contiguous project of the improvement of city hall grounds has only 50
calendar days to complete with other items of works that were included.
Under the PERT-CPM for the contiguous project, the construction of cistern
tank for item 404 and 405 have 20 calendar days to complete and yet the
suspension was 149 days giving a difference of 129 days idle time waiting
for the suspension order to be lifted, hence considered unreasonable.
10.12 Moreover, the completion date was altered from July 29, 2016 to July 15,
2016, making it appear that the project was completed earlier than July 29,
2016, hence there is doubt as to the exact date of completion of the project
and avoiding imposition of liquidated damages. The date of certificate of
completion was only made on March 10, 2017 with no date of acceptance
by the end user.
10.13 Despite these delays and doubt in the actual date of project completion, the
contractor was not charged any liquidated damages. Also, there was no
request for inspection of the completed project upon certification by the
CBAO that the project was fully completed on July 19, 2016. The 4th and
final payment of the contract was only made on April 12, 2017 or nine
months after the project was certified as 100% completed.
10.14 We have recommended that the City Building and Architectural Office
re-evaluate the propriety of the 149 days suspension and to impose
liquidated damages if warranted. Indicate the true date of completion
and acceptance in the certificate of completion and certificate of
acceptance, respectively. Request for inspection of completed projects
should be made upon certification by the CBAO that the project was
fully completed.
11 Various defects were noted in the implementation of the different items of

work in the approved plans of the project “Improvement of City Hall
Grounds” which will lead to its deterioration, if not corrected.
11.1 Result of the inspection by the COA-CAR Technical Service Office (TSO)
as shown in the Inspection Report for Infrastructure Projects dated
September 29, 2017 showed that the project was completed, however
defects were found. The adverse findings and recommendations are as
follows:
B. Item SPL V, Iron Works / SPL IV, Painting Works
1. Fence and Grills

“Some of the horizontal square metal members (2 pcs-50mm x
50mm angle bars welded together) were not properly connected to
the concrete columns. Some barely reached the column surfaces
while some were welded to poorly align and poorly concealed bars
protruding from the columns. The proper way should have been
through sufficient embedment of the end portions of the said
horizontal members into the concrete columns. Meanwhile, the
horizontal and vertical steel members made up of 1’’ x 1’’ square
bars were likewise not properly installed as specified in plans.
Aside from being poorly welded, they were not embedded either
into the adjoining columns or into the masonry walls at their
bottom. There were no sufficient hold or attachment between the
concrete/masonry and the steel members at the lower part of the
fence.
So, while the metal fence appear pleasant viewed from the
distance, close inspection would reveal the glaring defects that do
not only degrade the aesthetical value of the well planned fence
but also compromise the stability of the whole structure. The whole
perimeter might be completely enclosed but the intended purpose
of the fence to secure the area from intruders may not have been
totally achieved because of the defects.
Furthermore, the work quality of most of the welded connections

was generally poor. Add to that the insufficient grinding/polishing
works which appear evident despite being concealed behind the
painting job.
In view thereof, the aforementioned defects should be repaired

immediately. The contractor should embed each horizontal steel
member to the adjoining column and each vertical steel member to
the masonry wall to comply with the plan. The welded connections
should likewise be improved.”
2. Gates
*Gate 2-b : 1) one steel column lacks end cap – should be

installed
*Gate 4 : 1) poor welding connection of angle – should be
improved
2) large spaces/holes on steel surfaces – should be
sealed
*Gate 9 : 1) Left jamb is loose – should be anchored to the
masonry
2) poorly painted – should be repainted
*Gate 6 : 1) part of the railing was omitted – should be
installed
*Gate 8-b : 1) poor welding connections – should be improved
2) poorly painted – should be repainted
*Gate 8-c: 1) poorly painted steel surfaces – whole stretch
should be repainted
*Gate 5 : 1) poorly painted steel surfaces – should be
repainted
*Gate 3 : 1) poorly painted steel surfaces – should be
repainted
*Gate 2-a : 1) protruding bars at columns – should be cut
3. Stainless Pipes
A. The stainless pipe rails along the flagpole area were not
sufficiently polished especially on their connections. Re-polishing
works is recommended
B. Item SPL X, City Hall Logo

1. The material of the installed logo at the flagpole is made of
plain plastic and not in accordance with the specified fiber glass.
This should be removed and replaced, more so, that its condition is
already starting to deteriorate. Its colors already faded and a
portion already became brittle. The amount involved is Php 21,
854.51 .
C. Item SPL IX, Doors

1. Two (2) units double swing doors at the museum were not
installed instead the contractor provided single swing doors with
smaller size at 1.0m x 2.1m. The modification was not supported by
a revised plan or as-built plan. However, as per VO#2, there was
reduction in the quantity for item SPL VII, Windows of mini
museum where it could have included the glass doors since there
was no separate item for said installation. The undersigned
recommends proper documentation of all the changes made.
D. Other defective works that need repair
1. The centennial mural was poorly constructed due to poor
painting preparation and use of defective plywood materials.
This should be repaired immediately.
2. The ceiling inside the museum was damaged by water leaving
an unpleasant appearance.
This part was not part of the works in the contract as claimed
by the contractor and confirmed by the architect in charge of
the project. However, the contractor is still responsible for its
repair or dismantling since this portion which he provided
became unpleasant and became a burden to the end-users.
3. There were cracks on the plant boxes. These should be
repaired.
4. The 4th step of the stairs at Gate 1 has longitudinal crack. This
should be repaired.
5. There were 2 broken slates at the left column of Gate 4. These
should be restored.
6. There were masonry cracks near the steel column at Gate 4.
These should be repaired.
7. Poor workmanship on masonry work. This should be improved.
8. There were broken slates at the columns of Gate 5, Gate 6 and
Gate 8-b. These should be restored.
9. There was an eroded portion below one columns at Gate 8-a.
This should be restored.
10. There was a dented moulding at Gate 8-c. This should be
repaired.
11. The electrical wires at Gate 3 and Gate 5 are not concealed.
The junction boxes should be covered and sealed.
11.2 Moreover, adjacent or contiguous project to the “Improvement of City Hall

Grounds” (under negotiated procurement) in the amount of ₱ 1,175,284.01
was awarded to R.AJ.CE Construction (the same contractor on the
improvement of city hall ground) on April 21, 2016. The project will be
completed within fifty (50) calendar days effective May 1, 2016 with target
completion date of June 19, 2016.
11.3 Based on the Inspection Report by the COA-CAR Technical Service Office
(TSO), the project was completed, however with the following findings:
A. Item SPL II, City Hall Logo
 The adverse finding contained in the Inspection Report dated

September 29, 2017 of the Original Contract applies in this
contiguous contract since, undoubtedly, the contractor used the same
material for all the installed logos which was reported as not in
accordance with the specified fiber glass. The amount involved is
computed as follows;
Material Cost (as per bid) ₱25,000.00

Labor Cost ( 29.8394508% as per bid) 7,459.86
Direct Cost 32,459.86
Indirect Cost 10 VAT on L and E 745.99
1% Quality Control 324.60
Mark-up (6.0749336 of DC) 1,971.91
Deficiency ₱5,502.36
The deficiencies noted may have been due to failure of the contractor
to follow construction procedures coupled with inadequate
supervision and enforcement of the required construction processes
by the project engineer concerned.
11.4 The noted deficiencies will lead to further deterioration and early damage of
the said project resulting to wastage of government funds and property if not
corrected by the contractor concerned. If the contractor will not rectify the
deficiencies noted, the amount involved may be disallowed in audit.
11.5 We have recommended and Management agreed to:

a. require the concerned Contractor to immediately carry out the
necessary corrective measures or repairs to address the noted
defects to prevent further deterioration and early damage to the
project and to avoid disallowance in audit; and
b. direct the Project Engineers to closely supervise and monitor the

implementation of projects to avoid the incurrence of project
deficiencies.
12 Approved Budgets for the Contract for three (3) projects were higher than the
COA Evaluated Cost by .284 percent to 16.07 percent, resulting in higher
contract costs totaling ₱225,685.63,
12.1 Section 5 of Republic Act (RA) No. 9184 otherwise known as the
Procurement Act of the Philippines defines the Approved Budget for the
Contract (ABC) as:
“Refers to the budget for the contract duly approved by the Head of the
Procuring Entity, as provided for in the Budget for the contract
approved by the respective Sanggunian, in the case of Local
Government Units."
12.2 Further, pertinent provisions of Annex A on the Detailed Engineering for

the Procurement of Infrastructure Projects of the Revised Implementing
Rules and Regulations of RA No. 9184 states that:
“3.g. Approved Budget for the Contract - the ABC to be bid shall be
prepared by official(s) duly designated by the Head of the Procuring
Entity concerned or by his duly authorized official. It shall be approved
by the Head of the Procuring Entity or his duly designated official.”
12.3 In order to ascertain the validity and regularity of government infrastructure

projects and in order to avoid unnecessary or excessive expenditures
particularly with respect to contract cost, COA issued Resolution No. 2015-
014 dated April 6, 2015.
12.4 Under the said resolution, it provides that “In the audit of infrastructure
projects, the Approved Agency Estimate shall serve as reference value for
the formulation of the COA cost estimate where the total contract price
should be equal to or less than the total COA estimate plus ten percent
(10%) in order to sustain a finding of reasonableness, otherwise, the
contract price will be deemed excessive.”
12.5 Likewise, it also provides that allowing another ten percent (10%) variance
over the COA cost estimate, which is computed based on the ABC, may
result in unnecessary or excessive expenditures of government funds. The
ABC shall serve as reference value of the COA cost estimate and shall be
computed without any allowable variance.
12.6 Results of evaluation by the COA-CAR Technical Service Office (TSO) as

to the reasonableness of the contract costs of the projects “Rehabilitation of
Sewerline at Otek Street” located at Chanum Street, AZCKO Barangay,
Baguio City; “Road concreting” located at Loakan, Liwanag Barangay,
Baguio City, both awarded to RHOB Construction and Engineering Services
and “Rehabilitation of Drainage System, Pinsao Pilot Project” located in
Pinsao Pilot, Baguio City, awarded to JJJ-A Construction and Supplies
disclosed that the ABC and Contract Costs were higher than the COA
Evaluated Cost (CEC). The COA evaluated costs were based on cost factors
and estimating standards prescribed by DPWH in the computation of the
ABC. The noted variances are presented in the table below:
Excess over COA Evaluated Cost

COA
Project
ABC Contract Cost Evaluated
Description ABC % Contract Cost %
Cost
Rehabilitation ₱1,354,000.00
of Sewerline ₱1,354,970.90 ₱1,244,164.90 ₱110,806.00 8.91 ₱109,835.10 8.83
at Otek Street
Road
Concreting 1,489,521.75 1,488,000.00 1,185,652.69 303,869.06 25.63 302,347.31 25.5
Loakan,
Liwanag
Rehabilitation
of Drainage 1,659,259.40 1,659,000.00 1,639,897.10 19,362.30 1.18 19,102.90 1.16
System,
Pinsao Pilot
Project
TOTAL ₱434,037.36 ₱ 431,285.31
12.7 A re-evaluation by the Technical Audit Specialist (TAS) was made on the
three projects that reduced the excess of Contract Cost over the COA
evaluated cost from ₱431,285.31 to ₱225,685.63 as shown below:
Excess over COA Evaluated Cost

COA
Project Contract
ABC Evaluated Contract
Description Cost ABC % %
Cost Cost
Rehabilitation
of Sewerline ₱1,354,970.90 ₱1,354,000.00 ₱1,350,161.74 ₱4,809.16 .356 ₱3,838.26 .284
at Otek Street
Road
Concreting 1,489,521.75 1,488,000.00 1,281,960.85 207,560.90 16.19 206,039.15 16.07
Loakan,
Liwanag
Rehabilitation
of Drainage 1,659,259.40 1,659,000.00 1,643,191.78 16,067.62 .978 15,808.22 .962
System,
Pinsao Pilot
Project
TOTAL ₱228,437.68 ₱ 225,685.63
12.8 The above table and analysis of the Cost Comparison Sheets, showed a
significant discrepancy between the ABC vis-a-vis COA Estimated Cost and
the contract cost vis-à-vis the COA estimated cost on the unit cost for each
work description. The project on Road Concreting at Loakan Liwanag,
Baguio City showed the highest excess over COA Evaluated Cost by
₱207,560.90 and ₱206,039.15 or 16.19 percent and 16.07 percent,
respectively.
12.9 Since the ABC is to be compared with the Contractor’s bid which is the
ceiling for acceptable bid prices in accordance with the provision of
Republic Act. No. 9184, over-estimates would translate to excessive budget
costs and overstatements of ceilings for acceptable bid prices.
12.10 Under COA Circular No. 2012-003 dated October 29, 2012, which provides
for the guidelines for the prevention and disallowance of irregular,
unnecessary, excessive, extravagant and unconscionable expenditures, such
over estimates would constitute excessive and extravagant expenditures
which are disallowable in audit.
12.11 We have recommended that Project programmers/estimators strictly

use the correct cost factors prescribed under the DPWH-DUPA in the
computation of cost component for the approved budget for the
contract.
12.12 On April 26, 2018, the Audit Team received the Technical re-evaluation
report dated April 3, 2018, showing that the total excess amount of contract
cost over the COA Estimated Cost for the three projects was reduce from
₱431,285.31 to ₱225,685.63. The Audit Team will issue the corresponding
Notice of Disallowance.
13 Audit disallowances and audit charges amounting to ₱2,190,869.87 and

₱3,479,925.31, respectively, for a total of ₱5,670,795.18, which have become
final and executory remained unsettled contrary to the provisions of COA
Circular No. 2009-006. Moreover, audit disallowances amounting to
₱1,089,478.95 were not recorded in the books of accounts.
13.1 Pertinent provisions of COA Circular No. 2009-006 dated September 15,
2009 on Prescribing the Use of the Rules and Regulations on Settlement of
Accounts states that:
“7.1.1 The head of the agency, who is primarily responsible for all
government funds and property pertaining to his agency, shall ensure
that: (a) x x x; (b) the settlement of disallowances and charges is made
within the prescribed period; (c) the requirements of transactions
suspended in audit are complied with; and (d) x x x.
7.1.3 He shall enforce the COA Order of Execution (COE) by requiring
the withholding of salaries or other compensation due the person liable in
satisfaction of the disallowance or charge.
7.1.4 He shall ensure that all employees who are retiring or transferring
to other agencies shall first settle the disallowances and charges for which
they are liable.
xxx
16.3 The liability of persons determined to be liable under an ND/NC
shall be solidary and the Commission may go against any person liable
without prejudice to the latter’s claim against the rest of the persons
liable.”
13.2 Moreover, under the COA Circular No. 2015-009 dated December 1, 2015
on Prescribing the Revised Chart of Accounts for Local Government Units
provides that the Receivables – Disallowances/Charges account shall be
used to record the amount of disallowances/charges in post audit due from
public/private individuals/entities which have become final and executory.
13.3 Review of the Notices of Suspensions, Disallowances and Charges from

CYs 1997 to 2017 disclosed that the total audit disallowances of ₱197.905
million and charges of ₱3.480 million for a total of ₱201.385 million. Audit
Disallowances of ₱183.549 million have been appealed to the Commission
on Audit while the amount of ₱12.164 million or 6.15 percent was settled as
of December 31, 2017 (refer to Annex “H” for details)
13.4 Out of the balance of Notice of Disallowances (ND) totaling ₱197.905

million, ₱183.594 or 92.77% was on appeal with the Commission on Audit.
13.5 The appeal by the City Government for ND Nos. 2009-001-100 (2008),
2009-002-100 (2008) and 2009-003-100 (2008) dated July 5, 2009, July 15,
2009 and July 22, 2009, respectively were denied under COA-CAR
Decision No. 2015-004 dated July 1, 2014 with a directive that a
supplemental ND be issued to include the members of the Sangguniang
Panlungsod as persons liable. In compliance with the said directive,
supplemental ND No. 2009-001-100 (2008)-A dated June 5, 2015 was
issued whereby the deficiency amounting to ₱3.945 million was
incorporated in the total amount of the disallowance of ₱59.084 million. The
said NDs were on appeal with the Commission Proper.
13.6 Furthermore, appeal for Notices of Disallowance Nos. 14-001-101 (12)-

Amended and 14-007-101 (13) dated January 23, 2014 and June 30, 2014
were also denied under COA-CAR Decision Nos. 2016-017 and 2015-064,
respectively.
13.7 Full settlement amounting to ₱832,782.00 for Notice of Disallowance (ND)
No. 2010-017-100 (2009) was made by the persons liable as of year-end.
13.8 ND No. 2010-012-100 (1993) dated August 9, 2010 in the amount of

₱49,985.00 had become final and executory. A Notice of Finality of
Decision dated February 20, 2012 was issued directing the persons liable to
pay/refund the amount disallowed pursuant to Section 2, Rule XIII of the
1997 Revised Rules of Procedure of the Commission on Audit.
13.9 A Notice of Finality of Decision (NFD) dated February 14, 2017 was issued
for ND No. 14-002-101 (12) dated June 3, 2014 in the amount of
₱1,089,478.95 on the disallowed Productivity Incentive Bonus granted to
officials and employees of Burnham Park Management, Baguio Convention
Center and Asin Hydro. Despite the issuance of an NFD, this disallowance
had not been recorded, thereby understating the Receivables-
Disallowances/Charges account.
13.10 On the Notice of Charge, a Notice of Finality of COA Decision and Final
Order of Adjudication both dated February 18, 2009 were issued by the
Commission on Audit Legal Services Sector relative to NC Nos. 97-001-
221, 97-002-221 and NC No. 97-001-401.
13.11 A request for write-off for NC No. 05-001 dated March 9, 2005 was
forwarded by the City Government to the Commission on Audit – Audit
Group D on May 22, 2012 due to the death of the person liable. On October
8, 2012, an endorsement/recommendation including documents to support
the request for write-off were submitted to COA-CAR. However, on
October 18, 2012, a letter dated October 18, 2012 was forwarded by the
Audit Team to the former City Treasurer informing them that due to the
amount involved, the appeal or request for write off should be addressed
directly to the Commission Proper as contained in the COA 2009 Revised
Rules of Procedure. A request for write-off was then forwarded by the City
Government of Baguio to the Commission on Audit – Central Office on
October 19, 2012. Inquiry with the COA-CAR Legal Services Sector
disclosed that the evaluation/recommendation and documents pertaining to
the request was received by the COA-Central Office on March 13, 2015.
However, no decision had been received yet as of audit date.
13.12 We have recommended that Management :
a. exhaust all available remedies in enforcing settlement of the audit

disallowances and charges in accordance with COA Circular No.
2009-006 dated September 15, 2009; and
b. require the CAO to record Notice of Disallowance No. 14-002-101

(12) dated June 3, 2014 amounting to ₱1,089,478.95 under the
Receivables – Disallowances/Charges account (1-03-06-010) in
compliance with the Notice of Finality of Decision dated February
14, 2017.
13.13 The CAO noted that they will continue to enforce the collection of audit
disallowances that have become final and executory. Moreover, The City
Accountant in his letter dated February 28, 2017 explained that he did not
record ND No. 14-002-101 (12) 2014 in the amount of ₱1,089,478.95
because it is of the same nature as those disallowed under ND No. 14-001-
101 (12), which is currently under appeal with the Commission Proper.
13.14 The Audit Team however, emphasized that although the nature of the
transactions being disallowed are similar which is the payment of
Productivity Incentive Bonus, the ND issued is different as it involves
different payees, different persons liable, a different amount and ND
Number with that of the ND being the subject of Appeal.
14 Harmonized Gender and Development Guidelines (HGDG) was not

administered to the GAD Programs, Projects and Activities (PPAs).
14.1 Joint Memorandum Circular 2013-01 requires “that all government and
other instrumentalities should formulate a GAD plan designed to address
gender issues within the context of their mandates to mainstream gender
perspectives in their policies, programs and projects. GAD planning should
be integrated in the regular programs and activities of the agencies, the cost
of implementation of which shall be at least 5% of their total budgets.”
14.2 Item 5.4.C.4 of the JMC requires that for LGUs to gradually increase the
gender responsiveness of its programs and activities (PPAs), the LGU may
attribute a portion or whole of their budgets to the GAD budget supporting
gender-responsive PPAs. To facilitate this, the LGU shall conduct a gender
analysis of their PPAs through the administration of the Harmonized Gender
and Development Guidelines (HGDG).
14.3 The administration of the HGDG will yield a maximum score of 20 points
for each program or project. Based on the HGDG score, a percentage of the
budget of the LGU’s existing and proposed regular or flagship
program/project may be attributed to the GAD budget. The attribution is
guided as follows:
Corresponding Budget for

the Year of the Program
HGDG Score Description
that may be Attributed to
the LGU GAS Budget
0% or no amount of the
programs/project budget for
Below 4.0 GAD is Invisible
the year may be attributed to
the GAD Budget
25% of the budget for the
Promising GAD prospects year of the program/project
4.0-7.9
(Conditional Pass) may be attributed to the GAD
budget
year of the program/project,
8.0-14.9 Gender Sensitive
may be attributed to the GAD
budget
year of the program/project
15.0-19.9 Gender-responsive
may be attributed to the GAD
budget.
20.0 Fully gender- responsive year of the program may be
attributed to the GAD budget.
14.4 Based on the table above, the PPAs should be initially analyzed and scored.
Only PPAs with scores of 4.0 and above are the ones to be included in the
GAD Plan and Budget at amounts that corresponds to the percentage of the
PPA’s budget based on the HGDG score.
14.5 Review of the GAD Plan and Budget of the City showed that 6.65% of the
2017 Annual Budget of the City or an amount totaling ₱117,444,300.00 was
budgeted to address the gender issues of the City. It was observed, however,
that the entire amount was attributed to the GAD Plan and Budget. Interview
with the person in-charge of the consolidation of GAD PPA’s disclosed that
discussions with the use of the HGDG tool is yet to be discussed to GAD
focal point persons of various departments, thereby showing a clear
indication that HGDG tests were not administered on GAD PPAs. Thus,
casting doubt as to whether the mandatory allocation for GAD PPAs of 5%
of the annual budget is attained.
14.6 We have recommended and Management agreed to require the GAD

Focal persons of the various departments to immediately conduct an
orientation or training program for the ensuing year and seek
assistance from GAD experts in the use and administration of the
HGDG Tool. Further, administer the HGDG tool for the ensuing years
in order to determine the cost of gender mainstreaming and GAD
Budgeting.
PART III
STATUS OF IMPLEMENTATION OF PRIOR

YEAR’S AUDIT RECOMMENDATIONS
PART III - STATUS OF IMPLEMENTATION OF PRIOR YEARS’ AUDIT
RECOMMENDATIONS
Of the 96 recommendations embodied in the previous years’ audit reports, 31 were fully
implemented, 48 were partially implemented and 17 were not implemented, as
summarized in the following table:
Observations and Action Taken by Auditor’s Validation

Ref.
Recommendations Management Result
1. The accuracy and AAR

reliability of the 2016
Property, Plant and p. 41
Equipment (PPE)
account with a total
book value of
₱2,087,197,345.08 is
uncertain due to
unreconciled
differences between the
accounting and
property records of
₱161,143,056.07 and
the inclusion of
unserviceable
properties not yet
disposed totaling
₱17,572,720.08.
1.1 Unreconciled
differences between
the General Ledger of
the City Accounting
Office (CAO) and the
Inventory Report of
the General Services
Office (GSO).
Ref.
Recommendation/s:
As of December 31, Partially implemented
a. The CAO and the GSO 2017, the CAO and Reconciliation is on-
continue reconciling GSO has continued going. Management
their records and reconciliation of requested that the
prepare the necessary records. GSO has unreconciled balance be
adjusting journal forwarded several items dropped from the books
entries, to ensure the for reconciliation and since they could no
reliability of the PPE CAO has prepared the longer be reconciled due
account. necessary adjusting to the absence of
entries. However, as of supporting documents.
December 31, 2017, Audit Team commented
unreconciled balance that the request be made
amounts to in writing, duly
₱153,398,105.38. supported with a
Manage-ment claimed complete actual
that the unreconciled inventory.
balance is due to
conversion of accounts Reiterated in Part II, CY
from NGAS to eNGAS. 2017 AAR
b. the GSO fast track the According to the GSO, Partially implemented
verification and there were several Verification and
appraisal of various properties already appraisal is on-going.
appraised.
properties and those
with no acquisition
cost.
1.2 Unserviceable
properties costing
₱17,572,720.08 not
yet disposed..
Ref.
Recommendation/s:
a. GSO shall take the The following were Partially implemented
immediate disposal of actions done with Audit Team will
the unserviceable regards to the continuously monitor
properties to realize unserviceble properties: the actions undertaken
income from the sale  Property sold thru by Management to
thereof, if any. public auction- resolve the issue.
₱4,843,426.32
 Items destroyed and

thrown-₱396,630.32
 Items for donation-

₱176,230.00
 Items still found to be

2. Unpaid rental/lease on AAR
serviceable-
property owned or 2016
₱2,306,466.41
administered by the p. 47
City Government of
Baguio totaling
₱1,281,328.50 as of
December 31, 2016
was not
recognized/recorded at
year end thus,
understating the
Operating Lease
Receivable and Rental
Income account
balances.
Recommendation/s:
a. The unpaid/ outstanding The CAO has not yet Not implemented.
rental/lease on properties recognized Operating The CAO is waiting for
owned or administered by Lease Receivable and the installation of
the City Government of Rental Income. enhanced E-Ngas in
Baguio totaling order for them to have a
₱1,281,328.50 be The amount of complete subsidiary of
recognized and ₱1,228,189.80 the Other Receivables
recorded as income and representing delinquent accounts.
receivables in accordance accounts was collected
with the by CTO.
Ref.
PPSAS 1.7 on accrual
basis. Likewise,
intensify collection of
said outstanding
receivables and apply all
legal remedies available
for long outstanding
receivables.
3. Receivables in the AAR
General Fund (GF) and 2016
the Trust Fund(TF) p. 50
amounting to ₱
2,888,874.00 and ₱
1,262,020.00,
respectively remained
dormant in the books for
over 1 to 20 years due to
non-implementation of
the loan agreements and
lack of monitoring
reports.
Recommendation/s:
a. Demand the immediate The CSWDO has made Partially implemented
payment of due and demands/ follow up and Six staff of the CSWDO
demandable receivables re-assessment of are in the process of
and henceforth beneficiaries. They will being bonded to serve
implement the prepare the request for as additional collectors
repayment scheme write-off. for the SEA receivables/
guidelines for all loans; roll-back.
and
b. Require the CAO to The Loans receivable Not implemented.
subject the Loans was not yet subjected to Audit Team will
Receivable-Others impairment by the continuously monitor
account balance to CAO. the actions undertaken
impairment so as to by Management to
fairly present the resolve the issue.
account balance as
required by the
Philippine Public
Sector Accounting
Standards (PPSAS).
Ref.
4. The accuracy of the AAR
balance of Office 2016
Supplies Inventory p. 53
account totaling
₱5,840,661.73 is
uncertain due to an
unreconciled difference
of ₱4,400,467.64
between Office
Supplies Inventory
account and actual
physical count of the
items.
Recommendation/s:
a. The GSO and the CAO GSO and the CAO have Fully implemented
reconcile the difference conducted
of ₱4,400,467.64 reconciliation of the
between the accounting accounting and property
and property records, records as of December
and make the necessary 31, 2017.
adjustments to reflect
the correct balance of
the Office Supplies
Inventory in the
financial statements.
Likewise, we
recommended that the
GSO prepare and
submit the RPCI in
accordance with
Section 114 of the
NGAS Manual.
Ref.
5. Procurements of AAR
supplies totaling 2016
₱8,964,070.75 were p. 55
based on an individual
Project Procurement
Management Plan
(PPMP) and not on
approved Annual
Procurement Plan (APP)
contrary to Sections 7.2
of the 2016 Revised
Implementing Rules and
Regulations (RIRR) of
Republic Act (R.A.) No.
9184, thus, resulting in
larger volumes of
transactions.
Recommendation/s:
a. the BAC consolidate Only APP-CSE was Partially implemented
similar procurement prepared, and the mode Audit Team will
requirements and adopt for procurement was continuously monitor
bidding as the primary not indicated in the the actions undertaken
mode of procurement in form prepared. by Management to
compliance with RA resolve the issue.
9184
b. the different department PPMPs were submitted Partially implemented

heads submit their to BAC, however, Audit Team will
PPMPs to the BAC for procurement is still continuously monitor
consolidation into an based on individual the actions undertaken
indicative Annual PPMP. by Management to
Procurement Plan resolve the issue.
(APP), as basis of the
agency in the
procurement of goods
and services.
Ref.
6. Contracts numbering to AAR
207 and having an 2016
aggregate amount of p. 57
₱158,552,812.40 were
not submitted to COA
within five working
days from their
execution contrary to
COA Circular No. 2009-
001 dated February 12,
2009, thereby
precluding the Audit
Team from timely
auditorial review and
evaluation of the same.
Recommendation/s:
a. Submit copies of Management has Partially implemented
contract and all partially complied with Audit Team will
documents forming part COA Circular 2009- continuously monitor
thereof within five days 001 and the Revised the actions undertaken
from perfection of the IRR of RA No. 9184. by Management to
contract in compliance resolve the issue.
with COA Circular
2009-001 and the
Revised IRR of RA No.
9184.
7. Prolonged period of AAR

action on procurement 2016
activities during Bid p. 59
Evaluation and Post
qualification of Bids for
nine (9) projects
resulted in the delayed
implementation of the
infrastructure projects.
Ref.
Recommendation/s:
a. The BAC and BAC and Technical Fully implemented
Technical Working Working Group agreed
Group act on to act on procurement
procurement activities activities within the
within the period period prescribed in
prescribed in Annex Annex “C” of the IRR
“C” of the IRR of RA of RA 9184.
9184.
8. The amended Approved AAR

Budget for the Contract 2016
(ABC) of the project p. 60
“Improvement of
Baguio City Hall
Ground” amounting to
₱14,299,917.19, is
higher than the COA
Estimated Cost by
18.29% or
₱2,211,153.48.
Recommendation/s:
a. Estimates by the Management agreed that Fully implemented
officials who prepare the estimates by the
Approved Budget for officials who prepare
the Contract (ABC) be the Approved Budget
computed accurately so for the Contract (ABC)
that other priority be computed accurately.
development projects
could be funded
appropriately.
9. Out of 693 approved AAR
developments projects 2016
for 2016 and prior years, p. 62
only 234 or 33.77%
were implemented
thereby concerned
constituents derived
minimal socio-economic
benefits from the said
projects.
Ref.
a. The concerned Management agreed Partially implemented
implementing offices with the audit Reiterated in Part II, CY
facilitate the recommendations 2017 AAR
preparation of the Audit Team will
pertinent Programs of continuously monitor
Work as well as the the actions undertaken
bidding and by Management to
procurement process resolve the issue.
for the 459
unimplemented projects
totaling
₱693,648,612.04
b. The total amount of Management agreed Partially implemented

₱34,073,000.00, for with the audit Audit Team will
109 projects that can recommendations continuously monitor
no longer be the actions undertaken
implemented due to by Management to
various reasons, be resolve the issue.
realigned to finance
other viable projects.
Recommendation/s:
10. Renovation of the City AAR
Accounting Office 2016
Mezzanine Floor p. 65
amounting to ₱2.0
million was funded
under the 20% Local
Development Fund,
contrary to DILG-DBM
JMC No. 2011-1 dated
April 13, 2011.
Ref.
Recommendation/s:
a. The amount of ₱2 The CAO has requested Partially implemented
million in the 20% from the City Planning Audit Team will
Local Development for the reversion of the continuously monitor
Fund but did not fund to the LDF. The the actions undertaken
qualify as a approval of the City by Management to
development project be Council through a resolve the issue.
reverted to the resolution will then be
unappropriated surplus. requested.
The same to be
programmed for
projects that contribute
to the attainment of
desirable socio-
economic development
and environment
management in
accordance with DILG-
DBM Joint Circular
No. 2011-1. Funds for
said renovation shall
then be sourced from
the General Fund of the
City.
11. Portion of the Burnham AAR
Park Reservation area 2016
was occupied and used p. 65
by Lions Club, Inc.
without consideration
and no Memorandum
of Agreement(MOA)
was executed with
proper government
authorities to support
the occupation thereon
contrary to Section 2 of
P.D. No. 1445.
Ref.
Recommendation/s:
a. Execute a contract No contract has yet Not implemented.
between the City of been executed. According to the City
Baguio and the Lions Mayor, this is being
Club, Inc. upon studied by them in
favorable endorsement coordination with the
of the Sangguniang Sangguniang
Panlungsod to authorize Panlungsod.
use of the area at the Audit Team will
Burnham Park continuously monitor
Reservation and ensure the actions undertaken
that the stipulations by Management to
therein would protect resolve the issue.
the resources and best
interest of the City.
b. Ensure that all income Management agreed Not implemented.

earned from the use of with the Audit Audit Team will
area by Lion's Club, Inc. recommendation. After continuously monitor
or any entity within the a contract has been the actions undertaken
Burnham Park made, they will ensure by Management to
Reservation would that all income earned resolve the issue.
accrue to the City in will accrue to the City
accordance with Section
5 of Executive Order
No. 695 which provides
that all revenues and
collections generated
from the operations of
the Park shall accrue to
the treasury of the City
Government of Baguio
and shall first be used
for the management,
maintenance and
operation of the Park.
Ref.
12. The Asin Mini-hydro AAR
Power Plant had not 2016
been utilized for more p. 69
than four years due to
the absence of a license
to operate from the
National Water
Resources Board
(NWRB), resulting in its
continuous deterioration,
and loss of potential
income that could have
been earned from its
operation.
Recommendation/s:
a. Facilitate resolution of On February 14, 2018, Partially implemented
the issues in connection the City Administrator's Several follow ups has
with the operation of Office submitted to Ms. been made to the
the AMHPP. Mylene C. Capongcol, Department of Energy
Officer-in-charge/ (DOE) for the approval
Acting Director, of the permit. The City's
Renewable Energy target date of DOE's
Management Bureau, approval is end of May,
Department of Energy a 2018.
copy of the Assignment
Agreement between
HEDCOR and the City
Government of Baguio.
This will help in the
approval/transfer of the
water permit and all
other pertinent permits
in favor of the City
Government.
Ref.
13. Delay in the AAR
confirmation of 2016
contract between the p. 71
City of Baguio and
Kaltimex Energy
Philippines for the
privatization,
management and
operation of the Asin
Mini-Hydro Power
Plant (AMHPP)
resulted in the delayed
implementation of the
same and the
uncertainty of the
contractor/winning
bidder to undertake the
Terms of Reference of
the Memorandum of
Agreement (MOA).
Recommendation/s:
a. Coordinate with the Follow up was made by Partially implemented
members of the SP to the Special Bids and As of February 28,
facilitate future Awards Committee to 2018, Kaltimex has not
confirmation of the SP, and on January yet started operation,
succeeding contract or 30, 2017, the SP thus the City is
MOA to avoid any confirmed preparing a demand
delay in the future. Memorandum of letter for them.
Agreement entered into
by the City of Baguio
and Kaltimex Energy
Philippines, Inc.
Ref.
14. Appropriation AAR
amounting to 2016
₱25,196,720.00 for the p. 72
implementation of
Gender and
Development (GAD)
activities of the City
was short by 3.402%
when compared to the
required minimum 5%
budget appropriation
contrary to the Joint
Memorandum Circular
(JMC) No. 2013-01.
Recommendation/s:
a. Ensure that at least five Management has a Fully implemented
percent of the City’s appropriated 5% of the
total appropriation for annual budget for GAD
the General Fund is set activities in as provided
aside for the by the Joint
implementation of Memorandum Circular
GAD related projects (JMC) No. 2013-01.
and activities to address
the various gender
issues in the City as
provided for in JMC
No. 2013-01 of PCW-
DILG-DBM and
NEDA.
Ref.
Recommendation/s:
15. GAD Plan and Budget AAR

was not thoroughly 2016
reviewed as to the p. 73
necessity or propriety
of the activities hence,
not fully executed and
implemented resulting
to the non-attainment of
the objectives of the
JMC and depriving the
intended beneficiaries
of the benefits to be
derived from these
activities
a. Properly review the The Annual GPB was Fully implemented
Annual GPB to ensure reviewed and prepared
that this is prepared in in accordance with the
accordance with the provisions of Joint
provisions of Joint Circular 2013-01
Circular 2013-01 and
that activities to be
undertaken are part of
the GAD priority
agenda of the
government. Also, we
suggest that
Management should see
to it that programs,
plans and activities are
implemented in
accordance with
approved GPB to
maximize the use of
allocated funds and
ensure that all issues on
gender mainstreaming
are appropriately
addressed.
Ref.
Recommendation/s:
16. Unsettled audit AAR

disallow-ances and 2016
audit charges amounted p. 80
₱125,676,153.08 and
₱3,479,924.31,
respectively, contrary
to the provisions of
COA Circular No.
2009-006 which
prescribes the Rules
and Regulations of the
Settlement of Accounts.
Moreover, audit
charges totaling
₱1,430,986.51 million
were not recorded in
the books of accounts.
Recommendation/s:
a. Exhaust all available The CAO agreed to Partially implemented
remedies in enforcing exhaust all remedies in Reiterated in Part II, CY
settlement of the audit enforcing settlement for 2017 AAR
disallowances and unsettled disallowances
charges in accordance and charges.
with COA Circular No.
2009-006 dated
September 15, 2009;
and
b. Require the CAO to This is being reviewed Not implemented.

record the Notices of and considered by the Reiterated in Part II, CY
Charge totaling CAO. 2017 AAR
₱1,430,986.51 under Audit Team will
the Receivables- continuously monitor
Disallowances/Charges the actions undertaken
account (1-03-06-010) by Management to
in compliance with the resolve the issue.
Notice of Finality of
Decision and Final
Order of Adjudication
both dated February 18,
2009 rendering said
charges as final and
executory.
Ref.
CITIZEN’S PARTICIPATORY AUDIT-CY 2016
17. Majority of the clients
were satisfied with the
delivery of Quality
Health Care Services
by the two District
Health Centers in
Baguio City thereby
attaining the purpose of
providing basic health
care services in the
barangay level.
Recommendation/s:
a. The management of Management took note Fully implemented
Lucban and Atok Trail of the favorable
Health Centers were observation.
commended for being
able to deliver quality
health care services to
the district to which they
serve and for being a
strong partner of the
local government in the
delivery of basic health
care services to the
community.
Ref.
18. Lucban and Atok Trail AAR
District Health Centers 2016
complied with the p. 83
minimum requirements
on quality standards of
the Sentrong Sigla
Movement (SSM) of
the Department of
Health (DOH) except
for few deficiencies,
which if addressed will
further improve the
quality of health
services.
Recommendation/s:
a. Comply with the HSO is planning Partially implemented
quality standards under purchase other
the SentrongSigla additional medical
Movement (SSM) equipment in order to
Program of the DOH improve the quality of
and conduct periodic health services.
monitoring on the HCs
to ensure continued
compliance with the
Quality Standards; and
b) address the
deficiencies noted on
the Inspection Data
Matrix of the Sentrong
Sigla Movement (SSM)
Program which were
noted during the
inspection.
Ref.
19. Atok Trail District AAR
Health Center 201
(ATDHC) has no p.
License to Operate 100
(LTO) as birthing home
contrary to DOH
Administrative Order
(AO)No. 2012-012 and
Philhealth Advisory
No. 2016-09.
Recommendation/s:
a. Fast track the According to HSO, Partially implemented
preparation of there is a new/higher
documents for the standard in
ATDHC's application infrastructure
for LTO as a Birthing requirement of Birthing
Home for its continuous homes. The have
accreditation with committed to fast track
PhilHealth and/or other implementation under
regulatory agencies. Health Facility
Enhancement
20. The staff of Lucban AAR Program.
District Health Center 2016
(LDHC) have not p.
completely attended the 101
mandated trainings by
the DOH to further
improve the delivery of
health services to its
constituents.
Recommendation/s:
a. Include in the The mandatory courses/ Fully implemented
individual project training was included
procurement in the PPMPs of
management plan of the LDHC.
staff of the LDHC the
mandatory
courses/trainings in
order to competently
deliver the required
health services to
customers/patients
Ref.
b. Conduct a regular A Regular competency Fully implemented
competency based based assessment of
assessment of staff/personnel was
staff/personnel in order conducted.
to determine their
technical proficiencies
in performing their
duties and
responsibilities and to
determine the needed
additional
training/seminar.
21. There was no written AAR

manual containing the 2016
policies and procedures p.
in the operations of 104
DHCs promulgated by
the City contrary to
established and
acceptable protocol and
practices.
Recommendation/s:
a. The Local Health Board According to the HSO, Partially implemented
immediately create a the preparation of ISO Audit Team will
Committee to prepare a procedures and work continuously monitor
written manual instruction is on-going the actions undertaken
comprising the policies by Management to
and procedures resolve the issue.
pertaining to the
operations of the
DHCs.
Ref.
22. In view of the absence AAR
of cost information, 2016
donated properties were p.
not recorded in the 103
books of accounts
contrary to Section 63
of P.D. No. 1445
thereby resulting in the
understatement of the
balance of the PPE
accounts in the
Financial Statements.
Recommendation/s:
a. Immediately secure the Deed of Donation was Not implemented
Deed of Donation and not yet provided by the Audit Team will
the acquisition cost or Donor, the Young continuously monitor
appraised value of the Ladies Association of the actions undertaken
donated properties and Charity. GSO will by Management to
furnish a copy thereof research for similar resolve the issue.
to the CAO for proper items as their basis for
recording in the books appraisal.
of accounts.
CY 2015
23. The validity and AAR
accuracy of the 2015
Property, Plant and p. 39
Equipment (PPE)
account could not be
ascertained due to non-
recording of a) donated
lots and b) identified
lots considered as Road
lots, alleys and creeks
under Road Networks
Recommendation/s:
a. Require the GSO to Copies of Tax Partially implemented
acquire from Donors declarations and Titles Audit Team will
the Deeds of Donation were submitted to CAO continuously monitor
of the eight lots as basis as a basis for recording the actions undertaken
of the CAO in of the donated property. by Management to
recording the donated resolve the issue.
property.
Ref.
b. Require the CAO to The CAO have Partially implemented
record identified lots discussed with the City Audit Team will
considered as Road Mayor to issue and continuously monitor
lots, alleys and creeks Administrative Order the actions undertaken
under Road Networks creating a special by Management to
(1-07-03-010) and committee to record the resolve the issue.
Flood Control System identified lots. The
(1-07-03-020) in composition of the said
compliance to COA Committee is being
Circular 2015-009. finalized.
c. Require the CAO to According to the CAO, Not implemented

prepare the necessary the said items Audit Team will
adjusting entries to (bulletproof vests, continuously monitor
reclassify the small heavy duty cutter, etc.) the actions undertaken
tangible items included are material in amount, by Management to
in the PPE account to thus they are still resolve the issue.
Inventory account in considering whether to
accordance with COA reclassify such to
Circular No. 2005-002 inventory accounts
or to the inventory
expense account upon
issuance to the user
24. Expenses amounting to AAR

₱12,918,134.95 already 2015
incurred were not p.45
accrued contrary to the
provisions of Sections
119 of PD No. 1445
and COA Circular No.
99-004. This resulted in
the understatement of
the Accounts Payable
thereby affecting the
fair presentation of the
account in the financial
statements.
Recommendation/s:
a. Require the City Management has Fully implemented
Accounting Office to recorded set up
appropriately set-up Accounts Payable for
Accounts Payable as of vouchers submitted to
year-end for expenses them.
already incurred for fair
Ref.
presentation in the
financial statements.
25. Cash advances totaling AAR

₱485,554.95 were not 2015
liquidated contrary to p.47
Section 89 of
Presidential Decree
(PD) No. 1445 and
002 due to the absence
of effective monitoring
in the grant and
liquidation of cash
advances.
a. Require concerned The unliquidated Partially implemented

Officials/ Employees balance as of December Clearance of the Official
with unliquidated cash 31, 2016 is that of was not yet processed.
advances to Philip Flores (deceased) Reiterated in Part II, CY
immediately settle their totaling ₱24,432.50 2017 AAR
accounts, otherwise, Audit Team will
withholding of salary continuously monitor
shall be imposed and the actions undertaken
the instructions of other by Management to
sanctions in accordance resolve the issue.
to Section 89 of PD No.
1445;
b. Advise the City CAO is amenable to the Not implemented

Accounting Office to audit recommendation. As of December 31,
prepare the request for 2017, the request for
authority to write off write-off was not yet
unliquidated cash prepared by the
advances of deceased Accounting Office.
City Schools Audit Team will
Superintendent Philip continuously monitor
Flores and Merlinda the actions undertaken
Babilonia pursuant to by Management to
COA Circular No. 80- resolve the issue.
122 dated April 23,
1980 and COA Circular
No. 97-001 dated
February 5, 1997.
Ref.
26. Non-petty expenses AAR
were paid on 2015
reimbursement basis or p.49
through cash advances
totaling ₱2,020,058.40
contrary to COA
Circular No. 97-002
and Section 93 of PD
No. 1445, thus, might
lead to improper
disbursements.
Recommendation/s:
a. Set-up and maintain a The management Fully implemented
Petty Cash Fund duly maintained a working
supported by an fund of ₱500,000.00.
estimate of expenses Expenses amounting to
which shall be strictly ₱15,000.00 and below
for petty operating are charged from this
expenses in accordance fund
with COA Circular No.
97-002.
b. Discourage the practice The GSO said Partially implemented

of procuring goods and Reimbursements and The GSO Electronic
services through cash advances are only Procurement System
reimbursement basis or resorted to during will hopefully improve
cash advance, unless emergency cases or the planning phase of
the item/service is petty when the procurement procurement, thus
in nature. involves emergency minimize
expenses for meals for reimbursement and cash
meetings or urgent advance
vehicle repairs. As a Audit Team will
general rule, the BAC continuously monitor
issued Resolution 2011- the actions undertaken
1 and 14-46 to allow by Management to
emergency supplies for resolve the issue.
urgent needs of the
different offices but
limited to P2,000 only.
The Audit Team
asserted that the
threshold limit in
payment through cash
advance should still be
Ref.
considered.
27. Provisions of Republic AAR
Act (RA) No. 9184 was 2015
not observed in the p.52
procurement of goods,
services and equipment
paid out of the cash
advance or on a
reimbursement basis,
thus the most
advantageous price
might not be obtained.
Recommendation/s:
a. Adhere strictly with the The GSO said they have Fully implemented
provisions of Sections already installed the
48, Article Rule XVI of EPS to minimize the
RA No. 9184 on the reimbursements and
alternative modes of cash advances in the
procurement and as procurement, because
adopted and approved End users are required
in BAC Resolution No. to forecast all their
2011-1 needs to be included in
the consolidated
procurement. It is
expected that the
reimbursements and
cash advances will be
lessened.
Ref.
28. Non-concurrence by AAR
the Sangguniang 2015
Panlungsod in the -
Memorandum of p.54
Agreement (MOA)
between the City
Government and the
Leaseholders of the
Baguio Convention
Center (BCC); absence
of contract by the
Occupants of the BCC
basement; non-
compliance to the terms
and conditions of the
MOA by the
Leaseholders; and non-
collection of parking
fee deviates the
provisions of Section
22 of the Local
Government Code and
indicative of inefficient
management of BCC.
28.1 MOA entered into AAR

between the City 2015
Government and the p.54
Occupants/Leaseholder
s of the BCC was not
authorized by the
Sangguniang
Panlungsod.
Recommendation/s:
a. Ensure strict The City Partially implemented
compliance with the Administrator’s Office Audit Team will
provisions on the (CAO) and the City continuously monitor
concurrence of the SP Tourism Office (CTO) the actions undertaken
as a measure of check has committed to by Management to
and balance on the prepare the necessary resolve the issue.
authority of the Local MOA for future tenants,
Chief Executive to approved by the City
enter into contracts and Mayor and concurred
to ensure that the use of by the Sangguniang
resources and revenues Panlungsod.
Ref.
for the development
plans and programs for
the BCC are
maximized.
28.2 There were no AAR

contracts executed 2015
between the City p.56
Government and the
occupants at the
basement of the BCC.
Recommendation/s:
a. Coordinate with the The Baguio Convention Partially implemented
concerned Center is presently COA maintains that a
occupants/leaseholders under rehabilitation. contract between the
regarding the execution The lease of previous City and the occupant
of a contract with the tenants have already was still necessary since
City Government on the ended (those who not the term of payment
use of spaces at the permanent, or on was on a monthly basis
BCC and secure irregular basis, billed and not just on a per
authorization from the under Ord. 95-95 for activity or a daily basis
Sangguniang use of area on a “pay- when they used the
Panlungsod as provided per-use” basis. space.
for in Section 22 of the On resumption after the Audit Team will
Local Government BCCs rehabilitation, the continuously monitor
Code of 1991;and City Administrator’s the actions undertaken
Office (CAO) and the by Management to
City Tourism Office resolve the issue.
(CTO) will prepare a
monitoring system, and
has committed to
prepare the necessary
MOA for future tenants.
b. Enforce the collection Management agreed Partially implemented
of unpaid rent totaling with the audit Audit Team will
₱130,000.00 from recommendations. continuously monitor
Glorious Freedom CMCI and Glorious the actions undertaken
Community Church and church refunded settled by Management to
CMCI. their balance. They resolve the issue.
vacated the space last
June 2016.
A final notice of
demand for the
remaining balance of
Ref.
₱20,000 has been made
to CMCI.
28.3 Two transport group AAR
associations did not 2015
comply with the terms p.58
and conditions
provided in the MOA
in occupying the
parking slots at the
BCC.
Recommendation/s:
a. Instruct the City Management agreed Fully implemented
Tourism Office to with the audit
monitor compliance of recommendation.
the associations with Contracts for the
the stipulations of the transport groups were
MOA especially on the not renewed.
number of parking slots
being used as loading
and unloading area
28.4 Parking Fees were not AAR

collected by the City 2015
Government. p.59
Recommendation/s:
a. Strictly adhere to Tax Management agreed Fully implemented
Ordinance No. 095-95 with the audit recom-
and other related mendations. After the
ordinances Baguio Convention
Center’s rehabilitation,
they will adopt existing
ordinances on parking
fees
b. Consider regulating the Management agreed Fully implemented
entry and use of the with the audit
BCC as parking area recommendation. The
for public utility vans City Tourism is
and other public developing a new
transport; and parking scheme in
coordination with the
Management Branch of
the Baguio City Police
Office.
Ref.
c. Institute measures on Management agreed Fully implemented
the collection of with the audit
parking fees at the recommendations. After
Baguio BCC to the BCC’s
generate revenue which rehabilitation, collection
can be used in the of parking fees will be
improvement of the coordinated with the
facility; and City Treasurer’s Office
for assignment of
personnel authorized for
collection
d. assign security guards Management committed Fully implemented
to secure the BCC to hire/assign security
premises and the guards, upon
possible assignment of resumption of the BCCs
staff of the City operation.
Treasurer’s Office.
29. Local Economic AAR

Enterprises continued 2015
to operate despite the p.66
absence of an ordinance
on their creation and
non-adherence to the
policies in budgeting
and accounting.
Recommendation/s:
a. Conduct a feasibility According to the CBO, Partially implemented
study on the economic they have taken steps Audit Team will
and social viability in with regard to the continuously monitor
the long term of the feasibility studies, the actions undertaken
City Government’s consultations, forging of by Management to
identified Local Public-private resolve the issue.
Economic Enterprise partnerships and other
(LEE) and enact an initiatives in the
ordinance for its development and
creation as well as its operations of the
proper treatment in Market, Slaughterhouse,
budgeting. A clear Cemetery operations.
policy framework
should be able to
provide explicit
guidance on its creation
and continued
Ref.
operation.
30. Filing fees for appeals AAR

of Notice of 2015
Disallowances p. 70
amounting to
₱82,600.00 was
charged to the City
Government’s funds
contrary to COA
Resolution No. 2013-
016.
Recommendation/s:
a. Refund immediately the Management justified Not implemented
amount of filing fees that COA Resolution A Notice of
paid amounting to No. 2013-016 should Disallowance was
₱82,600.00 and ensure not be applied since the issued in the amount of
that succeeding filing City government and its ₱82,600.00. However
fees should not be officials were acting on there was no refund as
charged to City their official capacity of December 31, 2017
Government’s fund; when the disbursements
and were made and the same
were with legal bases.
A Notice of
Disallowance was
issued in the amount of
₱82,600.00
b. Observe strictly the Management has noted Fully Implemented
provisions of COA the audit observation.
Resolution No. 2013-
016 dated August 23,
2013.
Ref.
31. Payment of registration AAR
fee and sponsorships 2015
for golf tournaments p.76
amounting to
₱676,000.00 was not
related to the operations
of any department of
the City Government
contrary to the
provisions of Section 4
of PD 1445 and Section
305(b) of RA No. 7160,
thus, effective public
spending in terms of
social results is
doubtful.
Recommendation/s:
a. Submit complete list of Management justified Not implemented
members indicating that the activity A complete list of
their address and the promoted the tourism of members indicating
names of Non- Baguio City and that the their address and the
Government Fil-AM Golf names of Non-
Organizations they are Foundation had given Government
representing to ₱5 Million additional Organizations they are
determine if all the budget for the fencing representing, was not
participating members of Busol Watershed. yet submitted to the
of the Baguio Teams The Audit Team Audit Team
Golf Tournament are asserted that the Audit Team will
residents of Baguio transaction should not continuously monitor
City be charged to the other the actions undertaken
miscellaneous and by Management to
operating expenses. resolve the issue.
Further, a criteria
should be set in the
selection of player
members of Team
Baguio
Ref.
b. Explain the discrepancy Management took note Not implemented
of registration fee in the of the recommendation. No explanation of the
amount of ₱4,150.00 discrepancy was
between the 2015 Fil- submitted to the Audit
Am golf tournament Team.
invitation and in the Audit Team will
website of Fil-Am Golf continuously monitor
Tournament in Baguio the actions undertaken
2015. by Management to
resolve the issue.
32. Restoration of AAR
structural deficiencies 2015-
of infrastructure p.87
projects totaling
₱454,640.04 were not
implemented contrary
to Section 62 of the
Revised Implementing
Rules and Regulations
(IRR) of RA 9184
defeating the purposes
of the projects causing
loss to the City
Government.
-Discrepancy on project
Rehabilitation/Improve
ment of Drainage and
Road Shoulder at
Lower Section, Cypress
Point, Main road,
Barangay Irisan P223,
994.89
-Deficiency in the
rehabilitation of
Treasurer’s Office
Phase II, P225,987.27
Ref.
Recommendation/s:
a. Coordinate with the The deficiency in the Partially implemented
Contractors to rehabilitation of According to the CBAO
undertake the Treasurer’s Office said the remaining
immediate Phase II was not yet deficient item (marble
restoration/repairs on corrected. flooring) is still to be
the deficiencies noted delivered by the
in the COA-CAR contractor and schedule
Inspection Reports for of installation will
Infrastructure Projects commence once the
to avoid further CTO Office will be
damages and the available
incurrence of Audit Team will
disallowance. continuously monitor
Otherwise, the the actions undertaken
procuring entity shall by Management to
undertake said resolve the issue.
restoration and shall be
entitled to full
reimbursement, without
prejudice to the filing
of appropriate
administrative, civil,
and/or criminal charges
against the responsible
persons as well as the
forfeiture of warranty
securities as provided in
Section 62.2.4 of the
Revised IRR of RA No.
9184.
33. Delayed submission of AAR

contracts for review 2015
and incomplete p.94
supporting documents
thereof totaling
₱8,966,868.49 contrary
to COA Circular No.
2009-001 deferred
auditorial review, thus,
validity and regularity
of the procurement
process could not be
immediately
Ref.
established.
Recommendation/s:
a. Comply strictly with The BAC has Partially implemented
the submission of coordinated with the
contracts within five implementing offices on
days after perfection the submission of
thereof and ensure that contracts COA Circular
supporting documents No. 2009-001.
are complete in However, there is still a
compliance to RA No. significant delay in the
9184 and COA Circular submission of the
No. 2009-001. contracts in CY 2016
b. Require the officials/ Management was Partially implemented

employees concerned to amenable with the audit
submit immediately the recom-mendations.
contract’s supporting
documents as identified
on the respective
projects to enable the
Audit Team to
complete the auditorial
review.
34. The City Government AAR

was unable to comply 2015
with the provisions of p.97
Joint Memorandum
Circular (JMC) No.
2013-01 of the
Philippine Commission
of Women (PCW),
Department of Interior
and Local Government
(DILG), Department of
Budget and
Management (DBM)
and National Economic
Development Authority
(NEDA), thus
objectives of the JMC
were not fully achieved
and various gender
Ref.
issues might not have
been addressed.
34.1 Gender and

Development Plan and
Budget (GPB) did not
meet the required
minimum budget
appropriation for
Gender and
Development (GAD)
Activities.
Recommendation/s:
34.2 No GAD Database
was established and
maintained as source of
information for gender-
responsive planning,
programming and
policy formulation.
Recommendation/s:
a. GAD Focal The City Planning and Partially implemented
Chairperson to ensure Development Office has The establishment of a
the establishment of a integrated in their 2017 GAD Database for the
GAD Database for the GAD Plan and Budget City is on-going.
City in order to serve as the necessary GAD Consolidation and
basis for planning, database to provide a collection of date is
programming, and sex and age being completed by the
formulation of properly disaggregated data to City Planning Office in
plan, monitor and serve as basis for partnership with the
evaluate gender related gender-responsive GFPS
issues or concerns of programming and
the City before the policy formulation. Audit Team will
GAD Plan is finalized continuously monitor
and submitted for the actions undertaken
approval by the City by Management to
Mayor and for resolve the issue.
incorporation in the
annual budget.
Ref.
CY 2014
35. Depository accounts AAR2
with Philippine 014
National Bank, p. 35
Philippine Veterans
Bank and Philippine
Postal Savings Bank
not approved by the
Department of Finance
a. Bank accounts As of December 30, Fully implemented

maintained with banks 2017, the City has no
without prior approval accounts in PNB, and
from the DOF be the only account with
immediately closed and PVB is their payroll.
deposited to accounts being PVB is already
maintained with LBP and authorized as per DOF
DBP in accordance with Dept Circular No. 01-
BSP Circular dated March 2017 dated May 11,
14, 2006 2017
36. Concurrence of the AAR

Sangguniang 2014
Panlungsod (SP) in the p.38
Memorandum of
Agreement (MOA)
entered into between
the City Government
and the Baguio
Conventions and
Visitors Bureau, Inc.
was not obtained
contrary to Section 22
of the Local
Government Code and
in violation of the terms
and conditions of the
MOA to the
disadvantage of the
City Government.
Ref.
Recommendation/s:
a. Submit to the SP the The City Mayor has Partially implemented
MOA entered into made an endorsement The City Council has
between the City of dated March 19, 2015, not yet acted on the
Baguio and Baguio to the SP the AOM No. Mayor’s endorsement.
Conventions and 15-004 for appropriate Audit Team will
Visitors Bureau, Inc. action. continuously monitor
for the actions undertaken
approval/appropriate by Management to
disposition. resolve the issue
b. Re-evaluate the validity The SP is currently Partially implemented

of the MOA, taking into evaluating whether the The City Council has
consideration its City should continue to not yet acted on the
validity of 50 years for allow them to use the Mayor’s endorsement.
the interest of the City. premises and whether The Audit Team will
the legality of 50 years continuously monitor
is still sound. the courses of action
undertaken by
management to resolve
the issue.
37. Ground floor office
space of the Philippine
Tourism Authority
building was rented
indicating that the grant
of the use of the whole
PTA building for the
promotion and
marketing of the City
of Baguio was
unnecessary.
Recommendation/s:
a. Revisit the provisions The BCVB still rents Not implemented
of the MOA granting out the Ground floor CEPMO has not made a
the BCVB the exclusive office to Outdoor written follow up to the
authority in the Kinetix. However, City Council regarding
determination of the use CEPMO said that they their action on the
of the whole PTA had not issued a Mayor’s
building and allocate Certification for Use of request/endorsement.
only sufficient area for Area to Outdoor Audit Team will
Ref.
its promotion and Kinetix thus they are continuously monitor
marketing activities. still considered the actions undertaken
Any excess space unauthorized to occupy by Management to
should be returned to the space and also resolve the issue
the control of the City unqualified for a
of Government of business permit.
Baguio for generation
of rental income.
38. Operation of the AAR

Baguio Tennis Courts 2014
was unauthorized due p.43
to the absence of
Contract or MOA and
non-compliance with
the terms and
conditions of
Sangguniang
Panlungsod Resolution
No. 24-80 dated June 4,
1980, thus, resulting in
loss of income
estimated at
₱663,000.00
Recommendation/s:
a. Prepare the Contract or Under Administrative Partially implemented
MOA between the City Order No. 019, series of Draft of MOA is on-
of Baguio and Baguio 2016, the Operation, going preparation by the
Tennis Club upon management and Sports division.
favorable endorsement supervision of the
of the Sangguniang Athletic Bowl complex
Panlungsod to was transferred from
legalize/authorize the CEPMO to the Office of
management and the Administration,
operation of the Tennis under the sports
Courts and define Recreation Division.
clearly the respective The MOA is being
rights and obligations drafted, which shall
of the parties. spell out the terms and
conditions and also
delineating the
functions of all involved
parties in the
management and
Ref.
operation of the Tennis
club.
b. Revisit Sangguniang The Sports division Partially implemented

Panlungsod Resolution have noted that most of Draft of MOA is on-
Nos. 106-76 and 24-80 the provisions in the going preparation by the
dated October 8, 1976 City Sangguniang Sports division.
and June 4, 1980, Panlungsod Resolution Audit Team will
respectively, and Nos. 106-76 and 24-80 continuously monitor
consider amending the dated October 8, 1976 the courses of action
terms and conditions on and June 4, 1980, are no undertaken by
the management, longer applicable and management to resolve
operation and use of the are outdated. the issue.
tennis courts; Although the draft
MOA is not effective, a
list of general
guidelines for the use of
such courts will be
released for the
compliance of every
user.
c. Ensure that the terms Management agreed to Fully implemented
and conditions in the the audit
amended/revised recommendation.
resolution are strictly
complied with,
otherwise, consider the
imposition of sanctions;
d. Consider designating a Management has agreed Fully implemented

Deputized Collector at to consider the audit
the tennis courts who recommendation after
shall be responsible for the MOA has been
the collection of fees finalized.
from the tennis-playing
public and the issuance
of the prescribed
official receipts in
acknowledgement of
fees collected, and the
remittance of the same
on a daily basis to the
City Treasurer or her
authorized
Ref.
representative;
e. Establish a “Special Management agreed Not implemented

Trust Fund” to be used with the audit Audit Team will
exclusively for the recommendation once continuously monitor
maintenance and the MOA will be the actions undertaken
operation of the tennis finalized. by Management to
courts in accordance resolve the issue.
with accounting and
auditing rules and
regulations;
f. Ensure that The management said Fully implemented

disbursements are that this is for inclusion
authorized and properly in the MOA.
supported with the
required documents in
accordance with
Section 4 of PD No.
1445 to establish
regularity and propriety
of the expenses;
g. Ensure that the building The management said Fully implemented

is used only for official that this is for inclusion
purposes in accordance in the MOA.
with the terms and
conditions as provided
for the in the resolution.
39. Waste diversion target AAR

in the City’s Ecological 2014
Solid Waste p.57
Management Plan was
not attained due to
minimal compliance on
waste segregation by
the constituents, thus,
wastes hauled and
dumped to Urdaneta
Engineered Sanitary
Landfill (ESL) were not
minimized.
Ref.
Recommendation/s:
a. Intensify the The SWMD intensified Partially implemented
information, education, its IEC. There was a The Barangays had no
communication and scheduled Trainor’s capability to collect
advocacy campaign Training Seminar on biodegradable and
programs of the City, IEC on Solid waste recyclables within their
specifically on the Management jurisdiction; hence, the
segregation, reduction, specifically on waste City had no option but
re-use and recycling of segregation for all to collect the same.
wastes to encourage barangay captains Audit Team will
constituents’ awareness together with their continuously monitor
on Solid Waste committee chairman on the actions undertaken
Management Law; health and sanitation on by Management to
November 17& 18, resolve the issue.
2016 to strengthen
waste diversion, to
strengthen the city’s
waste diversion.
b. Formulate effective The SWMD has Partially implemented

strategies to achieve the continuously asserted Audit Team will
waste diversion and sustained the continuously monitor
percentage as targeted .compliance of waste the actions undertaken
for the ensuing years in diversion, as mandated by Management to
compliance to Section by RA 9003. resolve the issue.
20 of Republic Act Compliance is at 67 %
9003, pending the as of Sept 2016
procurement of a
suitable lot for the
establishment of the
Integrated Solid Waste
Management System
(ISWMS).
c. Fast track the process Hearing and Partially implemented

and the conduct of consultations had Audit Team will
hearings and already been conducted. continuously monitor
consultations with the Initial surveys had been the actions undertaken
public and concerned performed. Fencing by Management to
residents to expedite the plan had been prepared resolve the issue.
construction of the by CBAO to secure the
ISWMS and achieve site located at SitioBilis,
the City’s waste Sto. Tomas Central, and
ready for
Ref.
diversion target. implementation.
Development and
construction of road
leading to the site had
been prepared by the
CEO and also ready for
implementation.
40. There was insufficient AAR

Material Recovery 2014
Facilities (MRFs) due p.60
to scarcity of identified
lots to put up the
MRF’s and financial
incapability of
Barangays to sustain
the operations, thus, the
strategy to reduce waste
hauled and dumped was
not achieved.
Recommendation/s:
a. Assist the Barangay No suitable area found Not Implemented
financially, technically for establishing the Difficulty in
or in any other manner MRFs. establishing MRFs, to
deemed necessary in The City is in the wit:
order to establish and process of looking for a. Identified sites are
sustain the operation of the site of the Integrated within Road-right of
the Material Recovery Solid Waste way
Facilities (MRF’s); and Management System b. Identified sites are
(ISWMS) project, being claimed/applied
where a centralized by private citizens
MRF will be c. MRF are hard to
constructed. sustain since there is no
available funds to
continually pay the
salary of workers.
Audit Team will
continuously monitor
the actions undertaken
by Management to
resolve the issue.
Ref.
b. Seek assistance from The City coordinated Fully implemented
the Office of the with EMB-DENR
Department of technical personnel, but
Environment and no suitable area was
Natural Resource in found for the MRFs.
identifying suitable
lands for the
establishment of MRF’s
in the
Barangays/Cluster
Barangays.
41. Economy, efficiency AAR

and effectiveness of the 2014
utilization of the Local p.62
Disaster Risk
Reduction and
Management Fund
(LDRRMF) could not
be ascertained due to:
a) non-implementation
of programs, plans and
activities; b)
incomplete presentation
of data in the LDRRM
Fund Investment Plan;
and c) non-submission
of the Report on the
Utilization of Disaster
Risk Reduction and
Management (DRRM)
Fund. Further, balance
of the account Trust
Liability – DRRM was
understated by ₱17.250
million.
41.1Local Disaster Risk

Reduction
Management
Programs, Plans and
Activities not fully
implemented.
Ref.
Recommendation/s:
a. Fully implement the Some PPAs did not Partially implemented
Plans, Programs and meet the required time The Action Officer of
Activities in the frame to implement due the LDRRMC stated
DRRMP of the City to to late approval of the that certain projects
fully achieve the AIP. cannot be fully
objectives of RA 1021; implemented in just one
and year and these projects
were included in their
report. He will request
for the possible fast
tracking of the AIP
approval to set a
realistic time frame of
implementation.
Audit Team will
by Management to
resolve the issue.
Reiterated in Part II, CY
2017 AAR
41.2 Incomplete
presentation of data in
the LDRRMF
Investment Plan
Recommendation/s:
a. Direct the Local Local Risk Reduction Partially implemented
Disaster Risk and Management Preparation of
Reduction and Officer committed to LDRRMFIP is on-
Management Officer to prepare the going.
prepare the LDRRMFIP.
LDRRMFIP in
accordance with
Section 5.1.2 of COA
Circular No. 2012-002.
41.3 Non-submission of the AAR

Report on the 2014
Utilization of Disaster p.66
Risk Reduction and
Management Fund.
Ref.
Recommendation/s:
a. We recommend CDRRMO committed Partially implemented
Management to instruct to submit the Report on Reiterated in Part II, CY
the CDRRMO to the Utilization of 2017 AAR
strictly comply with the Disaster Risk Reduction
reporting requirements and Management Fund.
stipulated in RA 1021
and COA Circular
2012-002.
CY 2013
42. Productivity Incentive AAR
Bonus totaling ₱26.155 2013
million was granted to p.53
all officials and
employees contrary to
Section 7 of
Administrative Order
No. 161, series of 1994.
Likewise, the benefit is
not among those
enumerated in the Civil
Service Commission
approved Agency
Program on Awards
and Incentives for
Service Excellence,
thus, resulting in an
irregular disbursement.
Ref.
Recommendation/s:
a. Submit legal basis or Management claimed Not implemented
authority for the grant that the grant of the PIB ND No. 2014-001-
of the Productivity was consistent with the 101(12) as amended
Incentive Benefit, constitutional principle totaling ₱25,065,725.73
otherwise, require all of local autonomy and and ND No. 14-002-
officials and employees existing laws and 101(12) totaling
to refund the amount jurisprudence. ₱1,089,478.95 were
received; and issued on January 23,
2014 and June 3, 2014,
respectively,
disallowing the PIB and
requiring the recipient
officials and employees
to refund the amount.
43. Productivity AAR

Enhancement Incentive 2013
was granted to all p.50
officials and employees
in amounts exceeding
what is authorized in
Section 1(a) of
Executive Order No. 80,
resulting in an
overpayment totaling
₱30.621 million.
Recommendation/s:
Ref.
a. Require the recipient No refund was made by Not implemented
officials and employees the persons liable. ND No. 2014-07
to refund the amount in totaling ₱30,621,596.80
excess of the authorized was issued on June 30,
amount as prescribed in 2014 disallowing the
EO No. 80 and DBM PEI and requiring the
BC No. 2013-3. recipient officials and
employees to refund the
amount. Appeal on ND
issued was made by
management.
Audit Team will monitor
the status of the Appeal
on the ND issued.
44. Majority of the AAR
programs, projects and 2013
activities identified by the p.52
Local School Board with
expenditures totaling
₱62.710 million charged
against Special Education
Fund for CY 2013 are not
the priority projects and
activities prescribed under
R.A. No. 5447, Sections
100 (c) and 272 of the
Local Government Code
and DECS-DBM-DILG
Joint Circular Nos. 01 s.
1998 dated April 14, 1998,
01-A dated March 14, 2000
and 01-B dated June 25,
2001.
Recommendation/s:
a. Instruct the Local The Local School Board Fully Implemented
School Board, in the agreed to give priority
preparation of the to the allowable
Annual School Board expenses under SEF in
Budget for the SEF, to accordance with SEF
prioritize programs, rules and regulations
projects and activities
as stipulated in R.A.
No. 5447, Sections 100
(c) and 272 of the Local
Ref.
Government Code and
DECS-DBM-DILG
Joint Circular Nos. 01
s. 1998 dated April 14,
1998, 01-A dated
March 14, 2000 and 01-
B dated June 25, 2001;
b. Refrain from paying The management agreed Fully Implemented

personal services and with the audit
unauthorized benefits recommendations and
(e.g. poverty alleviation has disbursed only those
allowance) of non- within the allowable
teaching personnel and priority expenses under
honoraria of the ALS SEF.
trainers, maintenance
and operating expenses
of the DepEd Division
Office and other
expenses not related or
included in the list of
priority expenses
chargeable against SEF;
45. Inadequate controls on AAR

the recruitment/ hiring 2013
of personnel on Job p.57
Order basis may result
in redundant services,
unnecessary expenses,
and improper
classification of the
wages to Other
Maintenance and Other
Operating Expenses
account.
Wages of job order
personnel amounting to
₱15.858 million which
could have been
categorized under
specific expense
accounts provided in
the NGAS manual were
inappropriately
Ref.
classified under Other
Maintenance and Other
Operating Expenses
account, contrary to
Section 112 of P.D. No.
1445, Section 336 of
R.A. No. 7160, and
COA Circular No.
2004-008 dated
September 20, 2004.
Recommendation/s:
a. Require the Budget Wages for job order are Fully implemented
Officer to disclose and charged to their
prepare the budget in respective expense
accordance with accounts.
actual program
implementation and
utilization to present a
reliable expenditure
program. Realignment
of allocation under the
same class may be
made, subject to
approval of the
Sangguniang
Panlungsod for proper
charging of the general
services, environment
and other related
expenditures
b. Instruct the City The CAO disclosed this Fully implemented

Accounting Office to issue is addressed in CY
properly record JO 2017 and aligning them
expenditures to the with the accounts under
appropriate expense PPSAS.
account based on actual
nature of services
rendered in conformity
with the provision of
the NGAS manual to
present fairly subject
expenditures in the FS.
Ref.
46. Overpayment of AAR
representation 2013
allowances and p.66
transportation
allowances for the year
2013 amounting to
₱60,625.00 and
₱53,125.00,
respectively, of
members of the
SangguniangPanlungso
d due to full payment of
the allowances despite
the incurrence of
absences in the regular
sessions contrary to the
provisions of the DBM
Local Budget Circular
No. 103 and other
related rules and
regulations.
Recommendation/s:
a. Require the concerned The CAO have Partially implemented
members of the SP for collected partially the The unsettled amount
the immediate refund of overpayment of RATA refers to four councilors
the overpaid RATA. through salary whose terms have ended
deduction. As of and who have not yet
December 31, 2017, the processed their
balance of the clearances.
unrefunded RATA
amounts to of P68,000.
47. The City Government AAR

does not have an 2013
internal audit service p.72
that functions in
accordance with the
intent of existing laws
and administrative
Ref.
issuances.
Recommendation/s:
a. Consider creating an
Internal Audit Service The creation of an Not implemented
independent of the City Internal Audit Service Management admitted
Accounting Office, to (IAS) was not that they are not yet
perform staff functions considered. fully informed on how
in accordance with the to go about the creation
above provisions of of IAS. Moreover, there
Republic Act No. 4177 was no approved budget
and Administrative for the year.
Order Nos. 70 and 278. Audit Team will
by management to
resolve the issue
48. Inability of the City AAR

Government to fully 2013
implement, monitor and p.79
evaluate its 10-Year
Ecological Solid Waste
Management Plan as
mandated in Republic
Act No. 9003, also
known as the
Ecological Solid Waste
Management Act,
resulted in the non-
attainment of its
targets.
Recommendation/s:
a. Convene regular Monthly meeting to Partially implemented
meetings for the review the targets and Audit Team will
monitoring and review strategies considered. continuously monitor
of the targets and Convening regular the courses of action
strategies as stated in meeting was difficult undertaken by
the Ecological Solid due to the conflicting management to resolve
Waste Management schedules of the the issue.
(ESWM) Plan to ensure members of the board.
the efficient
management of solid
waste generated within
Ref.
its jurisdiction with the
active involvement of
the Solid Waste
Management Board in
accordance with
Section 16 of Republic
Act (RA) No. 9003. In
addition, contemplate
frequent updates and
evaluation of the
feasibility of the plan to
adequately address the
present concerns of
Solid Waste
Management;
b. Enforce strictly the City The City is still faced Partially implemented
Ordinances and with the challenging Although the city’s
strategies to ensure 100 task to comply with RA ESWM plan was
percent compliance in 9003. already approved, the
segregation at source in The City Government City thru the SWMB is
accordance with the 10- continued to implement on the process of its
year ESWM plan. the “No segregation, no implementation by
collection policy” and strengthening the
conducting IEC to awareness on the
barangays and capabilities, roles and
households. responsibilities of
The SWMD conducts barangay officials on
monthly meeting to the City’s Solid Waste
review the targets and Management system at
strategies. The the barangay level.
following were also Audit Team will
implemented by the continuously monitor
SWMD: the action undertaken
a. Coordination with by management to
Barangay Affairs Office resolve the issue.
on scheduled Pasadang
Pambarangay.
b.Attendance to
Pasadang Pambarangay.
c. Coordination with
Barangay Officials on
strict implementation of
policy of solid waste
management
Ref.
d. Conduct of lecture
regarding SWM to the
Academe
e. Attendance to radio
programs.
CY 2011
49. Receivables due from

the different barangays AAR
in the total amount of 2011
₱660,000.00, p. 42
representing the
amount paid by the
City to cover the travel
expenses of the
concerned barangay
officials to Mandaue
City, Cebu, in 2003,
remained outstanding
for eight years and five
months due to lack of
efforts to enforce the
collection or refund
thereof contrary to
Section 64, Volume I of
the Government
Accounting and
Auditing Manual
(GAAM), thus,
resulting in the possible
loss/wastage of public
funds to the
disadvantage of the
government.
Ref.
Recommendation/s:
a. Require incumbent
barangay officials who As of December 31, Partially implemented
are in the list of those 2017, only two Some Barangay
who have not yet Barangays - Sto. Officials gave were
settled their long Rosario and Loakan unwilling to refund
outstanding obligations Apugan refunded the since they gave
relative to the trip in total amount of justification letters why
2003 to Mandaue City, ₱22,000.00. they were not able to go
Cebu, to settle their to the trip.
accounts in full or -Clearances from
through payroll concerned Barangay
deduction from their officials were not yet
honoraria. If warranted processed from CAO.
and in case they refuse
to pay, coordinate with
the City Legal Office to
enforce payment
thereof; and
b. Issue demand letters Demand letters and Partially implemented

and exert more effort to follow-ups were issued Difficulty in collecting
collect payments from to concerned from those who were no
those who are no longer Barangays latest of longer re-elected.
in the service and, if all which is October 27, Audit Team will
remedies for collection 2017. continuously monitor
have been made but to The City requested the the courses of action
no avail, consider assistance of incumbent undertaken by
requesting from the barangay officials for management to resolve
Commission on Audit the collection of these the issue.
for the write-off of the unsettled obligations.
long overdue
receivables pursuant to
001 dated February 5,
1997 duly supported
with documents to
prove that collection is
no longer possible.
50. City-owned property AAR

that were constructed in 2011
the prior years’ worth p. 61
₱18,980,085.23 were
not utilized for their
intended purposes due
Ref.
to the failure to conduct
detailed engineering to
determine the projects’
feasibility or suitability
in the areas where these
were constructed; thus,
the purposes for which
these assets were
envisioned were not
achieved, not to
mention wastage of
scarce government
resources.
Recommendation/s:
a. For the IPS, we have As of December 31,
recommended that 2017, the IPS is already Fully implemented
management consider being utilized as
other viable options for intended.
the use of the structure
to generate additional
income for the City
b. For the building at Asin, The City has took over Partially implemented
we have recommended the operation, As of December 31,
that management maintenance and 2017 bidding was done
conduct a cost-benefit security of the building for the property, and
analysis or a study to There is a special Brownfield Corporation
determine what action committee under was the winning bidder.
shall be best Administrative Order The award is being
considered, whether to No. 129 series of 2016 finalized.
have the said building dated October 24, 2016, Audit Team will
be: (a) to administer the continuously monitor
improved/rehabilitated bidding process relative the courses of action
so that it could be to the operation, undertaken by
utilized for its intended maintenance and management to resolve
purpose and to prevent security of the Asin the issue.
its further deterioration, Hot Spring Resort, after
or (b) to have it rented the City won an
to interested parties, or ejectment case against
(c) to dispose the said Mr. Sinot. Fencing will
building thru public be done.
bidding, considering
that the lot where it
stands is not owned by
Ref.
the City Government.
CY 2010
51. The City could have AAR
realized additional 2010
income of p.65
approximately
₱5,797,260.00 per year
had it approved and
adopted the proposal of
the Burnham Park
Management Authority
in 2007 to increase
rental rates of the
various areas and
facilities within the
Burnham Park
Reservation or had it
updated the rental rates
to conform to
prevailing rates within
the Park’s vicinity in
accordance with its
authority provided
under the Local
Government Code of
1991, thus, sustaining
the Park’s operation
and improvement that
would aid in attaining
its mission to fully
develop the Park as a
world-class facility.
Moreover, non-renewal
of the expired
Memorandum of
Agreement (MOA)
with concessionaires at
the Park since 1995
further denied the City
of possible higher rent
income essential in
raising additional funds
for the upgrading of the
Park
Ref.
Recommendation/s:
a. Determine actual areas A Memorandum of Partially implemented
being occupied by the Agreement between the Audit Team will
two restaurants and City and the Proprietor continuously monitor
submit a copy of the of the two restaurants. the courses of action
results of the survey to The Lessee had agreed undertaken by
the Audit Team for to pay deficiency back management to resolve
verification purposes. rental income back to the issue.
Should it be established CY 2012 amounting to
that the actual areas ₱4,238,843.00 payable
occupied/used by the in 60 monthly
two establishments are installments. New
more than 212.15 Monthly rental will be
square meters and 235 P160,000.
square meters,
respectively, and then
collect the deficiency in
rental income from
1999 to the present.
Ref.
52. The City could have AAR
generated additional 2010
income to finance more p.70
projects and programs
for its constituents had
the concerned officials:
(a) pursued their study
and recommended
reasonable rental rates
to be imposed on
lessees of city-owned
and-administered lots
and submitted their
proposal for the
increase of rental rates
to the Sangguniang
Panlungsod (SP) for its
consideration and for
the necessary
enactment of a tax
ordinance amending the
rates considering that
the current rates
provided under Tax
Ordinance No. 2000-
001 are already
outdated and low as
compared to the current
market and assessed
values of said lots,
among others; and (b)
intensified its collection
of delinquent accounts
totaling ₱3,914,293.74.
Recommendation/s:
a. Direct the Office of the Delinquent lot lease Partially implemented
City Treasurer to rentals as of December Payments of delinquent
intensify its efforts in 31, 2017 totals accounts were on-going.
the collection of ₱817,000.00. The City Audit Team will
delinquent lease rentals, Treasurer’s Office sent continuously monitor
including surcharges demand letters to the courses of action
and interest. For long delinquent leases. undertaken by
overdue accounts, we 14 Lease contracts are management to resolve
have recommended that under litigation. the issue.
Ref.
the City terminate the
corresponding lease
contracts of the
concerned lessees in
accordance with Item
No. 6, Section 37 of
Tax Ordinance No.
2000-001, or avail itself
of the civil remedies
provided under
Section183 of the Local
Government Code; and
b. Cause the execution of The CTO has renewed Fully implemented

new lease contracts 103 lot lease contracts.
based on the
approved/amended tax
ordinance to have a
formal binding
agreement between the
lessees and the City
government.
CY 2009
53. Weak collection efforts
and continued failure to
strictly enforce civil AAR
and other remedies 2009
against delinquent stall p.82
lessees as provided
under Tax Ordinance
No. 2000-01 deprived
the City Government of
additional income of
₱1,136,112.32 that
could have been
promptly utilized for
the City’s various
programs and projects
for the benefit of the
residents.
Ref.
Recommendation/s:
a. Intensify efforts in the As of December 31, Partially implemented
collection of overdue 2017, there are 75 Out of the 75 stalls
rentals including delinquent Market bidded out last
penalties and interest in stalls, with December 11, 2017,
the total amount of delinquencies totaling only 17 stalls were
₱1,136,112.32 from the ₱2,744,254.90. Out of successfully bidded.
delinquent stall this amount, the amount Some were not
leaseholders as well as of 1,039,190 was interested due to several
avail of the civil collected from the reasons like high bid
remedies provided public auction held last price and the location of
under the Tax December 11, 2017 the stalls
Ordinance to generate 1.Conducted public Audit Team will
more income for the auction of delinquent continuously monitor
City and to decrease if stalls; the actions undertaken
not eliminate 2. Initiated re- by management to
delinquent accounts. measurement of stalls resolve the issue.
and re-checked the
areas with Tax
ordinance 2000-001;
3.Issued 537 demand
letters to delinquent
stalls and constant
monitoring by this CTO
and POSD.
Formulated guidelines
to standardize the bid
price of each dormant
stalls to ₱50,000.00
CY 2007
54. The failure of the City
to enforce remedies to
collect a total of ₱77.6 AAR
million real property 2007
taxes on delinquent
accounts deprived the
government of more
revenues needed for
development projects.
Ref.
Recommendation/s:
a. We have advised Delinquent RPT as of Partially implemented

management to enforce December 31, 2017 The non-collection of
the remedies and totals ₱56,918,858.60 the remaining balance
measures prescribed The City Treasurer’s of delinquent accounts
under Sections 254 and Office had also was attributed to the
258 of RA 7160 to undertaken the following:
collect delinquent real following measures: -Demand letters were
property taxes. 1. Implementation of “Returned to Sender”
Collection system and tax amnesty with due to reasons such as:
tax campaign should be approved City incorrect or incomplete
strengthened and ordinance No. 01 address;
intensified to eliminate series of 2017. -Mother lot already
and/or minimize tax subdivided but
delinquencies. The City 2. RPT personnel remained active in the
Assessor should sent/delivered database;
promptly address the follow-up letters and -Duplicate Assessment
issue of double demand letters to Audit Team will
assessment and other delinquent property continuously monitor
data base problems as owners to various the actions undertaken
explained by the City barangays; by management to
Treasurer and properly resolve the issue.
3. Published list of
advise the Accounting
delinquent real
Office for appropriate
property owners.
adjustments in the
books of accounts. 4. Mailing of demand
letters to those
outside Baguio.
5. Correction of double
entries (spelling of
names, sub-divided
lots, etc.)
6. Real property
owners claiming tax
exemption were
forwarded to the
Legal Office for
legal opinion.
Ref.
CY 2005
55. Real property of the AAR
City Government 2005
located in Asin, Tuba,
Benguet were not
recorded in the books
of accounts.
Recommendation/s:
a. Prioritize the The cost of the building Partially implemented
registration of its amounting to ₱10M This was referred to the
property located in were recorded under the City Legal office for
Asin, Tuba, Benguet. It Other Structures Judicial Segregation
should cause the account. However, the from the mother title.
appraisal as well as the cost of the land was not Audit Team will
proper accounting yet recorded. continuously monitor
thereof so that it can be GSO started the process the actions undertaken
recorded in its books of of segregating the City by management to
accounts as Property, property from the resolve the issue
Plant and Equipment. mother title which was
still in the name of the
Ramirez family. After
the segregation, they
will coordinate with the
Municipal Assessor of
Tuba for the appraisal,
City Legal Office for
legal assistance on the
segregation of the lot.
Annex "A"
Schedule of variance between General Ledger and Inventory Report

as of December 31, 2017
Difference
Account Accounting Records Inventory Report
Account Name For Reconciliation with Not included in the
No. (GL) (RCPPE) Not included in the GL
GL Inventory Report
201 Land 375,730,952.02 409,899,131.02 - 236,623,870.00 (270,792,049.00)
201 (SEF) Land 16,358,683.67 2,150,000.00 14,208,683.67 - -
202 Land Improvements 17,870,062.85 17,870,062.85 - - -
202 (SEF) Land Improvements 3,933,747.90 3,933,747.90 - - -
211 Office Buildings 179,096,581.72 176,148,837.18 - 2,947,744.54 -
212 School Buildings 70,198,689.47 62,643,060.62 7,555,628.85 - -
212 (SEF) School Buildings 29,916,614.84 11,428,802.77 18,487,812.07 - -
213 Hospital and Health Centers 85,378,240.98 85,378,240.98 - - -
214 Markets and Slaughterhouses 168,582,976.97 168,110,347.71 - 472,629.26 -
215 Other Structures 215,424,208.72 215,424,208.72 - - -
215 (SEF) Other Structures 1,379,963.15 1,379,963.15 - - -
221 Office Equipmet 62,525,658.10 23,990,040.55 38,262,944.13 1,002,322.62 (729,649.20)
221 (SEF) Office Equipment 12,976,968.88 4,008,455.00 8,968,513.88 - -
222 Furniture and Fixture 54,249,879.34 49,180,808.97 3,742,869.72 1,326,200.65 -
222 (SEF) Furniture and Fixture 2,118,881.05 1,459,021.05 659,860.00 - -
223 IT Equipment and Software 149,885,843.33 113,364,427.08 28,719,437.65 14,644,703.86 (6,842,725.26)
223 (SEF) IT Equipment and Software 4,625,154.98 4,625,154.98 - - -
224 Library Books 16,085,492.08 13,332,856.97 2,748,872.46 3,762.65 -
224 (SEF) Library Books 25,105,530.38 8,973,409.20 16,132,121.18 - -
226 Machineries 15,435,415.97 15,496,515.97 - 6,900.00 (68,000.00)
226 (SEF) Machineries 598,033.85 460,415.00 137,618.85 - -
229 Communication Equipment 17,566,960.85 13,827,396.75 4,496,427.56 165,742.80 (922,606.26)
229 (SEF) Communication Equipment 594,410.00 134,350.00 460,060.00 - -
230 Construction and Heavy Equipment 137,202,954.36 128,187,854.36 - 9,062,480.00 (47,380.00)
231 Disaster Response and Rescue Equipment 55,041,022.12 54,464,701.35 3,041,531.01 340,275.76 (2,805,486.00)
231 (SEF) Disaster Response and Rescue Equipment 220,194.00 - 220,194.00 - -
232 Hospital Equipment 362,412.79 362,412.79 - - -
233 Medical, Dental and Laboratory Equipment 33,004,806.01 32,608,628.01 - 477,073.00 (80,895.00)
233 (SEF) Medical, Dental and Laboratory Equipment 4,797,542.00 4,797,542.00 - - -
234 Military and Police Department 16,355,967.37 14,935,367.37 860,600.00 560,000.00 -
235 Sports Equipment 3,184,395.32 2,793,422.32 29,190.00 654,600.00 (292,817.00)
235 (SEF) Sports Equipment 155,500.00 155,500.00
236 Technical & Scientific Equipment 21,856,403.66 19,201,013.90 2,933,829.76 993,510.00 (1,271,950.00)
236 (SEF) Technical & Scientific Equipment 1,106,791.85 1,106,791.85 - -
240 Other Machineries and Equipment 197,257,626.91 172,296,845.59 24,728,797.62 231,983.70 -
240 (SEF) Other Machineries and Equipment 1,453,825.14 1,453,825.14 - - -
241 Vehicles 207,845,910.00 217,609,830.00 - 1,028,510.00 (10,792,430.00)
241 (SEF) Vehicles 2,725,300.00 2,725,300.00 - - -
Total 2,208,209,602.63 2,054,811,497.25 177,501,784.26 270,542,308.84 (294,645,987.72)
Prepared by: Noted by:
PERRY NEIL S. CORPUZ MARGIE D. BONGAIT

Audit Team Member Audit Team Leader
Annex "B"
Property, Plant and Equipment in the General Ledger but not Included in the Inventory Report
As of December 31, 2017
Property Number Description Acq. Date Resp. Center Acquisition Cost

Land
201-001-102-01-001-03-020 Irisan, public land, 129,414 sq.m.(Other SL) 32,353,500.00
201-001-102-01-002-01-005 Pinsao Proper, 6 SWO 34307, 19,135 sq.m.(Other SL) 6,123,200.00
201-001-102-01-002-01-009 Pinsao Proper, public land, 7,400 sq.m.(Other SL) 2,368,000.00
201-001-102-01-002-01-012 Pinsao Proper, PSU-1477543, 2,498 sq.m.(Other SL) 799,360.00
201-001-102-01-002-03-005 Pinsao Proper, public land, 14,970 sq.m.(Other SL) 898,200.00
201-001-102-01-005-02-068 Quezon Hill Proper, 208 portion, 3,545 sq.m.(Other SL) 2,871,450.00
201-001-102-02-003-01-002 Ambiong, public land, 9,400 sq.m.(Other SL) 4,794,000.00
201-001-102-02-006-01-064 Brookspoint, public land, 2,639 sq.m.(Other SL) 1,055,600.00
201-001-102-02-006-01-088 Brookspoint, public land, 2,625 sq.m.(Other SL) 1,050,000.00
South Sanitary Camp, Road Lot PCS-2290, 7,774 sq.m.(Other
201-001-102-02-013-03-016 6,117,760.00
SL)
201-001-102-04-011-04-001 Guisad Surong, 9,000 sq.m.(Other SL) 4,680,000.00
201-001-102-04-012-01-080 Fairview, Street Lot 3, 2,452 sq.m.(Other SL) 1,446,680.00
201-001-102-04-015-04-046 Padre Burgos, alley, 150 sq.m.(Other SL) 145,500.00
201-001-102-04-015-04-049 Padre Burgos, 8 Block 4, 220 sq.m.(Other SL) 213,400.00
201-001-102-05-012-01-022 Bakakeng Norte, 8-K, 1,000 sq.m.(Other SL) 480,000.00
201-001-102-05-012-01-015 Bakakeng Norte, public land, 532 sq.m.(Other SL) 255,360.00
201-001-102-05-008-02-158 Bakakeng Central, alley, 2,090 sq.m.(Other SL) 1,358,500.00
201-001-102-05-009-02-070 Dontogan, 2000 sq.m.(Other SL) 840,000.00
201-001-102-05-007-02-055 Imelda Marcos, public land, 9,000 sq.m.(Other SL) 10,800,000.00
201-001-102-05-009-06-044 Dontogan, proposed subd. rd., 600sq.m.(Other SL) 252,000.00
201-001-102-05-013-02-006 Santo Tomas School Site(Other SL) 64,650,840.00
201-001-102-06-018-02-065 Loakan Proper, 1 portion, 25,013 sq.m.(Other SL) 1,500,780.00
201-001-102-06-018-03-001 Loakan Proper, proclamation no. 825, 85,000 sq.m.(Other SL) 5,100,000.00
201-001-102-06-018-03-003 Loakan Proper, 15,079 sq.m.(Other SL) 904,740.00

201-001-102-06-018-02-062 Loakan Proper, 2,847 sq.m.(Other SL) 2,249,130.00
201-001-102-06-008-01-065 Camp 7, 400 sq.m.(Other SL) 120,000.00
201-001-102-06-008-01-072 Camp 7, 400 sq.m.(Other SL) 272,000.00
201-001-102-06-008-01-087 Camp 7, 4,050 sq.m.(Other SL) 2,754,000.00
201-001-102-06-008-01-053 Camp 7, public land, 860 sq.m.(Other SL) 258,000.00
201-001-102-07-001-07-014 Pacdal, 4,000 sq.m.(Other SL) 2,600,000.00
201-001-102-07-001-07-001 Pacdal, 149-B-2, 9,360 sq.m.(Other SL) 6,084,000.00
201-001-102-07-001-06-026 Pacdal, 4,305 sq.m.(Other SL) 2,798,250.00
201-001-102-07-031-01-032 Harrison-Claudio, road, 350 sq.m.(Other SL) 1,295,000.00
201-001-102-07-031-01-031 Harrison-Claudio, road, 400 sq.m.(Other SL) 2,220,000.00
201-001-102-07-002-03-053 Gibraltar, rotunda, 3,318 sq.m.(Other SL) 3,251,640.00
201-001-102-07-016-03-016 Slaughterhouse, public land, 1,400 sq.m.(Other SL) 2,002,000.00
201-001-102-05-008-31-016 Bakakeng Central, public land, 942 sq.m.(Other SL) 1,130,400.00
201-001-102-07-013-01-035 T. Alonzo, park, 600 sq.m.(Other SL) 1,260,000.00
201-001-102-07-013-01-034 T. Alonzo, road, 2,000 sq.m.(Other SL) 420,000.00
201-001-102-07-013-01-027 T. Alonzo, public land, 7,776 sq.m.(Other SL) 16,329,600.00
201-001-102-07-013-01-026 T. Alonzo, public land, 5,267 sq.m.(Other SL) 10,534,000.00
201-001-102-02-001-03-039 North Sanitary Camp, 2 Blk. 7, 650 sq.m.(Other SL) 585,000.00
201-001-102-02-001-03-038 North Sanitary Camp, 3 Blk. F, 590 sq.m.(Other SL) 531,000.00
201-001-102-02-001-04-006 North Sanitary Camp, 50-A & 50-C, 3,613 sq.m.(Other SL) 3,251,700.00
201-001-102-02-001-03-037 North Sanitary Camp, 4 Blk. F, 626 sq.m.(Other SL) 563,400.00
201-001-102-02-001-03-036 North Sanitary Camp, 5 Blk F, 658 sq.m.(Other SL) 394,800.00
201-001-102-02-001-04-001 North Sanitary Camp, 1 Blk G, 475 sq.m.(Other SL) 427,500.00
201-001-102-02-001-03-002 North Sanitary Camp, Rd. lot 4, 3,882 sq.m.(Other SL) 2,329,200.00
201-001-102-02-004-03-025 North Sanitary Camp, H, 530 sq.m.(Other SL) 477,000.00
201-001-102-04-006-01-007 Happy Homes Old Lucban, 1,500 sq.m.(Other SL) 1,050,000.00
201-001-102-07-016-01-001 Slaughterhouse, public land, 2,000 sq.m.(Other SL) 4,000,000.00
201-001-102-05-001-03-042 Kisad Legarda, 1,000 sq.m.(Other SL) 1,300,000.00
201-001-102-05-008-07-008 Bakakeng Central, 200 sq.m.(Other SL) 98,000.00
201-001-102-05-008-07-007 Bakakeng Central, 1-P, 300 sq.m.(Other SL) 147,000.00
201-001-102-05-008-07-006 Bakakeng Central, 1-Q, 350 sq.m.(Other SL) 122,500.00
AZCKO, Lot 103, Baguio City Police Command, 1918
201-001-102-07-028-01-001 5,370,400.00
sq.m.(Other SL)
201-001-102-06-018-02-053 Loakan Proper, 47-A, 10,580 sq.m.(Other SL) 634,800.00
201-001-102-06-018-03-022 Loakan Proper, 50-B, 828 sq.m.(Other SL) 49,680.00
TOTAL LAND 236,623,870.00
Office Building
211-8751-OB031 ceo- improvemement of main bodega 11/10/2009 City Engineers Office 2,947,744.54
Markets and Slaughterhouse
Repair and Rehabilitation of Cattle Coral Slaughterhouse
214-002-S004a 11/17/2017 City Veterinary Office 472,629.26
Compound
calculator,desktop ,adding machine type, 12-digits two-color print
221-002-001-OE0474b Jun 3, 2015 city treasurer's office 2,012.85
MP-1200 FTS 1091-OE0474b
221-002-001-OE0474c Jun 3, 2015 city treasurer's office 2,012.85
MP-1200 FTS 1091-OE0474c
221-002-001-OE0474d Jun 3, 2015 city treasurer's office 2,012.85
MP-1200 FTS 1091-OE0474d
221-002-001-OE0474e Jun 3, 2015 city treasurer's office 2,012.85
MP-1200 FTS 1091-OE0474e
221-002-001-OE0474f Jun 3, 2015 city treasurer's office 2,012.85
MP-1200 FTS 1091-OE0474f
221-002-001-OE0474g Jun 3, 2015 city treasurer's office 2,012.85
MP-1200 FTS 1091-OE0474g
221-002-001-OE0474h Jun 3, 2015 city treasurer's office 2,012.85
MP-1200 FTS 1091-OE0474h
221-002-001-OE0474i Jun 3, 2015 city treasurer's office 2,012.85
MP-1200 FTS 1091-OE0474i
221-002-001-OE0474j Jun 3, 2015 city treasurer's office 2,012.85
MP-1200 FTS 1091-OE0474j
221-002-001-OE0474k Jun 3, 2015 city treasurer's office 2,012.85
MP-1200 FTS 1091-OE0474k
221-002-001-OE0474l Jun 3, 2015 city treasurer's office 2,012.85
MP-1200 FTS 1091-OE0474l
MR# 1111-96-11-6340T CLOCK AMANO EX-6000N 220
office of the city
221-005-001-OE0477 volts, with power reserve functions built-in perpetual calendar Nov 19, 1996 27,825.00
auditor
28316 1111-OE0477
Office of the City
ARE# 1041-16-11-81 multi-function copier Develop Ineo 281
221-004-002-OE0516 Nov 22, 2016 Planning & 229,000.00
SN: A6XFW71032082 1041-OE0516a
Development Officer
Total Office Equipment 1,002,322.62
Furniture and Fixtures
sangguniang
222-005-001-FF5540 steel, filing, 4 drawers 10/24/1961 187.00
panglunsod
Office of the City
222-005-005-FF3656c melamine case with clear sliding glass, 26" x 60" 8/24/2001 Social Welfare 4,900.00
Development
222-005-001-FF038a filing, wrinkled, 4 drawers 8/2/2002 non-office 4,810.00
222-005-001-FF038b filing, wrinkled, 4 drawers 8/2/2002 non-office 4,810.00
222-005-001-FF058a filing, 4 drawers, guage 20 8/26/2002 non-office 5,196.63
222-005-001-FF058b filing, 4 drawers, guage 20 8/26/2002 non-office 5,196.62
222-005-001-FF0100b filing, steel, g.20, green, 4 drawers 12/5/2002 non-office 6,305.55
MR# CABINET steel, filing, 4 drawers, plain, gray, gauge 20 Office of the Local
222-005-001-FF4946 9/6/2004 7,450.00
1051-FF4946 Civil Registrar
sangguniang
222-005-001-FF0334e filing, g. 20 (014) 3/17/2006 6,123.55
panglunsod
Office of the City
222-005-001-FF0411b filing cabinet, 4 drawers, gauge 20, plan finish 6/27/2007 Social Welfare 6,084.00
Development
Office of the City
222-005-001-FF0411c filing cabinet, 4 drawers, gauge 20, plan finish 6/27/2007 Social Welfare 6,084.00
Development
Baguio City Police
222-005-001-FF3282a FILING, PLAIN FINISH, 4 DRAWERS 4/2/2008 6,239.00
Office
222-005-001-FF0519a steel, filing, 4 drawers , gauge 20 10/21/2008 city treasurer's office 8,736.00
222-005-001-FF0519b steel, filing, 4 drawers , gauge 20 10/21/2008 city treasurer's office 8,736.00
222-005-001-FF0519c steel, filing, 4 drawers , gauge 20 10/21/2008 city treasurer's office 8,736.00
222-005-001-FF0519d steel, filing, 4 drawers , gauge 20 10/21/2008 city treasurer's office 8,736.00
City Administrator's
222-009-FF6162 installation included 3/15/2016 39,240.00
Office
Office of the City
222-002-012-FF096 clerical 4/30/1994 Human Resource 9,544.50
Officer
222-002-004-FF020 visitors chairs 1071-FF020 5/31/2002 city budget office 2,908.80
sangguniang
222-002-002-FF030b Junior Executive Chair leatherette 1021-FF030b 6/30/2002 3,150.00
panglunsod
sangguniang
222-002-002-FF030c Junior Executive Chair leatherette 1021-FF030c 6/30/2002 3,150.00
panglunsod
sangguniang
222-002-002-FF030d Junior Executive Chair leatherette 1021-FF030d 6/30/2002 3,150.00
panglunsod
sangguniang
222-002-002-FF030e Junior Executive Chair leatherette 1021-FF030e 6/30/2002 3,150.00
panglunsod
222-002-001-FF043 Sr. Executive 8/5/2002 non-office 3,850.00
222-002-012-FF044 Clerical 8/5/2002 non-office 4,140.00
222-002-002-FF057a Jr. Executive, swivel, gas lift, low back 8/26/2002 non-office 3,447.76
222-002-002-FF057b Jr. Executive, swivel, gas lift, low back 8/26/2002 non-office 3,447.76
222-002-002-FF057c Jr. Executive, swivel, gas lift, low back 8/26/2002 non-office 3,447.76
222-002-002-FF057d Jr. Executive, swivel, gas lift, low back 8/26/2002 non-office 3,447.76
222-002-002-FF057e Jr. Executive, swivel, gas lift, low back 8/26/2002 non-office 3,447.76
222-002-003-FF035a Computer Chair mgmt info & tech department 1071-FF035a 8/31/2002 city budget office 812.50
222-002-003-FF035b Computer Chair mgmt info & tech department 1071-FF035b 8/31/2002 city budget office 812.50
222-002-003-FF035c Computer Chair mgmt info & tech department 1071-FF035c 8/31/2002 city budget office 812.50
222-002-003-FF035d Computer Chair mgmt info & tech department 1071-FF035d 8/31/2002 city budget office 812.50
222-002-003-FF036a Computer Chair mgmt info & tech department 1071-FF036a 8/31/2002 city budget office 1,359.30
222-002-003-FF036b Computer Chair mgmt info & tech department 1071-FF036b 8/31/2002 city budget office 1,359.30
222-002-003-FF036c Computer Chair mgmt info & tech department 1071-FF036c 8/31/2002 city budget office 1,359.30
222-002-003-FF036d Computer Chair mgmt info & tech department 1071-FF036d 8/31/2002 city budget office 1,359.30
sangguniang
222-002-008-FF039a executive Chair 1021-FF039a 8/31/2002 3,288.41
panglunsod
sangguniang
222-002-008-FF039b executive Chair 1021-FF039b 8/31/2002 3,288.41
panglunsod
sangguniang
222-002-008-FF039c executive Chair 1021-FF039c 8/31/2002 3,288.41
panglunsod
222-002-004-FF088a visitors chair 1071-FF088a 11/30/2002 city budget office 5,403.45
222-002-004-FF088b visitors chair 1071-FF088b 11/30/2002 city budget office 5,403.45
Office of the City
222-002-003-FF075a computer 11/30/2002 Human Resource 1,128.15
Officer
Office of the City
222-002-003-FF075b computer 11/30/2002 Human Resource 1,128.15
Officer
Office of the City
222-002-003-FF075c computer 11/30/2002 Human Resource 1,128.15
Officer
Municipal Trial Court
222-002-003-FF0318c 1/26/2006 995.00
in Cities
sangguniang
222-002-003-FF0417a computer chair with armrest ,fabric 5C 023GA 2/6/2007 3,800.00
panglunsod
sangguniang
222-002-003-FF0417b computer chair with armrest ,fabric 5C 023GA 2/6/2007 3,800.00
panglunsod
executive swivel chairs with armrest high back black MR# 1021- sangguniang
222-002-008-FF0418n 2/6/2007 4,200.00
07-02-1704 1021-FF0418n panglunsod
executive swivel chairs with armrest high back black MR# 1021- sangguniang
222-002-008-FF0418o 2/6/2007 4,200.00
07-02-1704 1021-FF0418o panglunsod
813 GLA low back executive chair with armrest , tilting Office of the Local
222-002-008-FF0389e 6/9/2007 3,750.00
mechanism, gas lift Civil Registrar
sangguniang
222-002-017-FF5571g conference, swivel, gray 10/17/2007 1,995.00
panglunsod
sangguniang
222-002-017-FF5571h conference, swivel, gray 10/17/2007 1,995.00
panglunsod
senior executive leathereete swivel chair with black upholstery and
222-002-001-FF0416 1/18/2008 city library 3,995.00
stainless arm & legs
222-002-001-FF423b Senior executive, (high back dula purpose-gas lift) and recliner 2/22/2008 city treasurer's office 2,500.00
sangguniang
222-002-004-FF0532f Gang, 3 seater, plastic backrest 11/17/2008 3,896.64
panglunsod
sangguniang
222-002-004-FF0532g Gang, 3 seater, plastic backrest 11/17/2008 3,896.64
panglunsod
sangguniang
222-002-004-FF0532h Gang, 3 seater, plastic backrest 11/17/2008 3,896.64
panglunsod
sangguniang
222-002-004-FF0532i Gang, 3 seater, plastic backrest 11/17/2008 3,896.64
panglunsod
sangguniang
222-002-004-FF0532j Gang, 3 seater, plastic backrest 11/17/2008 3,896.64
panglunsod
sangguniang
222-002-004-FF0532k Gang, 3 seater, plastic backrest 11/17/2008 3,896.64
panglunsod
sangguniang
222-002-004-FF0532l Gang, 3 seater, plastic backrest 11/17/2008 3,896.64
panglunsod
sangguniang
222-002-004-FF0532m Gang, 3 seater, plastic backrest 11/17/2008 3,896.64
panglunsod
sangguniang
222-002-004-FF0532n Gang, 3 seater, plastic backrest 11/17/2008 3,896.64
panglunsod
sangguniang
222-002-004-FF0532o Gang, 3 seater, plastic backrest 11/17/2008 3,896.64
panglunsod
sangguniang
222-002-004-FF0532p Gang, 3 seater, plastic backrest 11/17/2008 3,896.64
panglunsod
sangguniang
222-002-004-FF0532q Gang, 3 seater, plastic backrest 11/17/2008 3,896.64
panglunsod
sangguniang
222-002-004-FF0532r Gang, 3 seater, plastic backrest 11/17/2008 3,896.64
panglunsod
sangguniang
222-002-004-FF0532s Gang, 3 seater, plastic backrest 11/17/2008 3,896.64
panglunsod
sangguniang
222-002-004-FF0532t Gang, 3 seater, plastic backrest 11/17/2008 3,896.64
panglunsod
sangguniang
222-002-004-FF0532u Gang, 3 seater, plastic backrest 11/17/2008 3,896.64
panglunsod
sangguniang
222-002-004-FF0532v Gang, 3 seater, plastic backrest 11/17/2008 3,896.64
panglunsod
sangguniang
222-002-004-FF0532w Gang, 3 seater, plastic backrest 11/17/2008 3,896.64
panglunsod
sangguniang
222-002-004-FF0532x Gang, 3 seater, plastic backrest 11/17/2008 3,896.64
panglunsod
sangguniang
222-002-004-FF0532y Gang, 3 seater, plastic backrest 11/17/2008 3,896.64
panglunsod
sangguniang
222-002-004-FF0532z Gang, 3 seater, plastic backrest 11/17/2008 3,896.64
panglunsod
222-002-010-FF0805b swivel, hi-back w. armrest, leatherette, black 8/6/2010 City Assessor's Office 2,980.00
City Planning &

222-002-002-FF0808b executive, gas high adj., hi-back w/ arms, leather 9/13/2010 2,360.00
Development Office
City Planning &
222-002-002-FF0808r executive, gas high adj., hi-back w/ arms, leather 9/13/2010 2,360.00
Development Office
City Planning &
222-002-002-FF0808s executive, gas high adj., hi-back w/ arms, leather 9/13/2010 2,360.00
Development Office
City Planning &
222-002-002-FF0808t executive, gas high adj., hi-back w/ arms, leather 9/13/2010 2,360.00
Development Office
City Planning &
222-002-001-FF1344a 4/28/2003 4,100.00
Development Office
City Building &
222-002-008-FF0329j mid-back executive chair Property #113-1134 1011a-FF0329j 8/4/2006 2,400.00
Architecture Office
sangguniang
222-006-001-FF001 curtains 8 panel drapes 1021-4022 8/21/2001 7,000.00
panglunsod
sangguniang
222-006-001-FF0108 curtains 1 lot for the sangguniang panglunsod offices 1021-FF108 1/31/2003 74,150.00
panglunsod
Office of the Local
222-003-FF0399a PP 270 90 FG floor to ceiling glass 2 tone 263h x 130w 6/9/2007 11,000.00
Civil Registrar
Office of the Local
222-003-FF0399b PP 270 90 FG floor to ceiling glass 2 tone 263h x 129w 6/9/2007 11,000.00
Civil Registrar
Office of the Local
222-003-FF0399c PP 270 90 FG floor to ceiling glass 2 tone 261h x 100w 6/9/2007 11,000.00
Civil Registrar
Office of the Local
222-003-FF0399d PP 270 90 FG floor to ceiling glass 2 tone 261h x 75w 6/9/2007 11,000.00
Civil Registrar
Office of the Local
222-003-FF0399e PP 270 90 FG floor to ceiling glass 2 tone 261h x 75w 6/9/2007 11,000.00
Civil Registrar
Office of the Local
222-003-FF0400 PP 270 50 FG floor to ceiling glass 2 tone 270h x 50w 6/9/2007 8,700.00
Civil Registrar
Office of the Local
222-003-FF0401 PP 270 90 FG floor to ceiling glass door 270h x 90w 6/9/2007 14,300.00
Civil Registrar
222-003-FF023 reception area 1071-FF023 5/31/2002 city budget office 71,833.82
222-003-FF024 modular furniture 1071-FF024 5/31/2002 city budget office 91,857.95
222-003-FF025 modular furniture meeting room 1071-FF025 5/31/2002 city budget office 122,358.93
222-003-FF052 modular furniture NOC 1071-FF052 10/31/2002 city budget office 232,566.40
PP 135 130 FG fabric glass partition with foam 2 tone 5cm, 135h Office of the Local
222-003-FF0403a 6/9/2007 5,670.00
x 130 w Civil Registrar
222-003-FF0403b 6/9/2007 5,670.00
222-003-FF0404 6/9/2007 4,750.00
PP 135 75 FG fabric glass partition with foam 2 tone 5cm, 135h x Office of the Local
222-003-FF0405 6/9/2007 4,500.00
75 w Civil Registrar
PP 135 70 FG fabric glass partition with foam 2 tone 5cm, 135h x Office of the Local
222-003-FF0406 6/9/2007 4,000.00
70 w Civil Registrar
Existing partition to be re-laminated including installation 1071-
222-003-FF0663 8/20/2009 city budget office 35,000.00
FF0660a
sala set mahogany wood 2 pc sofa; 2 single chairs ; 1 center table Baguio City Police
222-002-005-FF5526 3/27/2015 40,000.00
; 1 side table Office
222-002-005-FF018 salas set chair with accessories 1071-FF018 5/31/2002 city budget office 14,248.00
Office of the Local
222-005-002-FF5996 wooden shelves 9/18/2015 16,408.00
Civil Registrar
Office of the Local
222-005-002-FF6452 1051-222-2016-002 cost of eight (8) fabricated wooden shelves 12/5/2016 116,890.43
Civil Registrar
Office of the City
222-001-009-FF095 clerical 4/30/1994 Human Resource 13,029.00
Officer
222-001-002-FF062a computer, 4 decker 11/30/2002 non-office 2,093.70
222-001-002-FF062b computer, 4 decker 11/30/2002 non-office 2,093.70
222-001-002-FF062c computer, 4 decker 11/30/2002 non-office 2,093.70
222-001-001-FF0423a Office, grey 24x48 2/22/2008 city treasurer's office 2,650.00
222-001-009-FF047a clerical 9/30/2002 city mayor's office 2,432.85
222-001-009-FF047b clerical 9/30/2002 city mayor's office 2,432.85
222-001-009-FF047c clerical 9/30/2002 city mayor's office 2,432.85
222-001-009-FF047d clerical 9/30/2002 city mayor's office 2,432.85
222-001-009-FF047e clerical 9/30/2002 city mayor's office 2,432.85
222-001-009-FF047f clerical 9/30/2002 city mayor's office 2,432.85
222-001-009-FF047g clerical 9/30/2002 city mayor's office 2,432.85
222-001-009-FF047h clerical 9/30/2002 city mayor's office 2,432.85
222-001-009-FF047i clerical 9/30/2002 city mayor's office 2,432.85
222-001-009-FF047j clerical 9/30/2002 city mayor's office 2,432.85
222-001-009-FF047k clerical 9/30/2002 city mayor's office 2,432.85
Total Furniture and Fixtures 1,326,200.65
IT Equipment
Canon iP2770 with continuous inkflow SN: HRDE 26177 MR#
223-006-IT0947h Feb 17, 2011 city police office 7,000.00
1181-11-02-7437 1181-IT0947h
printer inkjet color HP Deskjet D4160 SN TH67583300 1011-
223-006-IT0397a Oct 26, 2006 City Mayor's Office 5,980.00
IT0397a
City Building &
223-007-IT0011 software cd windows 2000 Jan 31, 2002 8,190.15
Architecture Office
office of the city
223-005-IT1187 Blackberry S/N: 357826044248976 c/o Ignacio Jasmin Jr. May 8, 2012 25,000.00
auditor
Epson T13 converted 2770 printer SN: MEK2052093 MR# bureau of fire
223-006-IT0929a Jan 11, 2011 7,950.00
1191-11-05-7332 1191-IT0929a prevention & safety
Epson Stylus T13 printer with continuous ink flow system SN: bureau of fire
223-006-IT1100c Aug 12, 2011 8,600.00
MEKZ107074 MR# 1191-11-08-1208 1191-IT1100c prevention & safety
Laptop IBM think pad intel pentium 3 with D-LINK PCMCIA
223-001-002-IT060b Mar 31, 2002 City Mayor's Office 88,500.00
10/100 LAN 1011-IT060b
223-003-001-IT0054 multi-media projector 1011-IT054 Dec 31, 2002 City Mayor's Office 100,500.00
223-005-IT0401d Nokia 3310 with globe sim 1011-IT0401d Aug 12, 2002 City Mayor's Office 4,590.00
desktop computer Intel Core i7 2600 LGA1155 ; 18.5" LED
monitor SN: SA0112004893 ; UPS Eaton NV600HS SN:
223-001-003-IT1114a Oct 24, 2011 city treasurer's office 49,413.00
43DB 10906; Canon IP2770 printer SN: HRVA56823
MR# 1091-11-10-1296 1091-IT1114a
MR# 8731-14-05-719 computer Quad Core AMD
Motherboard SN: 1407400-68236; Processor SN: 9CA0- city environment &
223-001-001-IT1438 231A40386 ; Monitor Samsung S20C150NL SN: May 22, 2014 parks management 39,500.00
G6VHYCF400-677 ;AVR Mitsui M1000REV SN: 1062-866 office
8731-
bureau of fire
223-004-IT0655 Sony DSC-HIC 8.1 megapixel, 6. 35 cm SN: 6946283 Feb 17, 2009 21,600.00
prevention & safety
223-006-IT0500b printer- deskjet HP 5740 1011-IT0500b Feb 21, 2005 City Mayor's Office 16,200.00
Nokia N73 music edition SN/IMEI 356406019515591 4411-
223-005-IT0553 Nov 5, 2007 health services office 17,385.00
IT0553
printer inkjet color HP Deskjet D4160 SN TH66H830ZI 1011-
223-006-IT0397b Oct 26, 2006 City Mayor's Office 5,980.00
IT0397b
8731-I
City Building &
223-006-IT008 printer epson fx 1170 BHY027347 Jan 31, 2002 19,700.00
Architecture Office
city accountants'
223-015-003-IT0868 powerlogic ATX600 1081-IT0868 Oct 1, 2010 850.00
office
packaged telephone service with 30 trunk lines MR# 1071-10-
223-009-IT0818 Apr 22, 2010 city budget office 3,431,000.00
04-5628 1071-IT0818
ARE# 1011a-17-09-1708 laptop ACER Travelmate P238-M- City Building &
223-001-002-IT2092b Sep 25, 2017 30,500.00
383L SN: NXVCFSPOO9650053CF6600 1011a-IT2092b Architecture Office
Canon EOS 500D SN: 2450707162 issued to: Pio Lacsamana bureau of fire
223-004-IT0928b Feb 10, 2011 48,720.00
MR# 1191-11-02-730 1191-IT0928b prevention & safety
223-006-IT0929d Jan 11, 2011 7,950.00
1191-11-05-7331 1191-IT0929d prevention & safety
HP-60 HP deskjet SN: CN9CPDH1V9 MR# 1191-10-05- bureau of fire
223-006-IT0816a Feb 17, 2010 2,680.00
5424 1191-IT0816a prevention & safety
MR# 1011A-13-01-450 computer with 32" monitor LED SN:
223-001-003-IT1262b KTC SN 32I1NH-C722L096-01255M ; printer Epson Stylus Jul 8, 2013 general services office 78,450.00
Office T110 SN: LP4Y010566 1011a-IT1262b
Epson 2175 impact dot matrix with cable SN: GLX7019553 MR#
223-006-IT0681a Nov 27, 2008 city budget office 31,000.00
1071-08-11-3920 1071-IT0681a
desktop computer Intel Core i7 2600 LGA1155 ; 18.5" LED
monitor SN: SA0112005135 ; UPS Eaton NV600HS SN:
223-001-003-IT1114c Oct 24, 2011 city treasurer's office 49,413.00
43DB 11094; Canon IP2770 printer SN: HRVA56407
MR# 1091-11-10-1298 1091-IT1114c
8731-I
IBM Lenovo Y410 59015482 SN: EB09031908 MR# 3311- Sangguniang
223-001-002-IT0663a Nov 26, 2008 44,988.00
08-11-3815 3311-IT0663a Panglunsod
8731-I
P4-2.8 c ghz, hyper threading systems MR#1081-04-10-6105 city accountants'
223-001-001-IT0895a Oct 13, 2004 46,700.00
1081-IT0895a office
8731
AMD Athlon X 2500 Emax / Redfox Brand CPU SN:
local projects &
0905033678 17" samsung monitor SN: CM17H9FS433474
223-001-003-IT0731a Jul 10, 2009 administrative 28,495.00
with HPD2560 Epson T10 printer SN: TH94A2B1F2 issued to:
capability
Gloria Ysabel V. De Vera SKF MR# 8918-0
8731-
8731-
Sangguniang
223-003-001-IT0051 multi-media projector CADAC-IT051 Nov 30, 2002 147,770.00
Panglunsod
223-001-003-IT0019a Computer with Printer PAO-IT019a Jul 31, 2002 non-office 31,468.50
223-005-IT0401c Nokia 3310 with globe sim 1011-IT0401c Aug 12, 2002 City Mayor's Office 4,590.00
8731-
8731-I
223-001-002-IT050 Compaq EVO n-160 CADAC-IT050 Nov 30, 2002 non-office 84,130.00
8731-I
cellularphone Nokia 6080 IMEI # IMEI 356258014246262
223-005-IT0550a Nov 5, 2007 health services office 8,750.00
4411-IT055a
223-001-003-IT0019b Computer with Printer PAO-IT019b Jul 31, 2002 non-office 31,468.50
8731-
OPTOMA EP728 multimedia projector SN 20% local
223-003-001-IT0704 Apr 7, 2009 34,080.00
Q89N837AAAAAC0030 MR# 1011-09-04-4124 development fund
8731-I
Printing Method Impact Dot Matrix 8918-IT0517b SN #
223-006-IT0517b Aug 3, 2007 city budget office 38,400.00
BEBY023470
HP Pavillion P6040D Intel dual Core Processor E5200 2.5GHZ
SN: CNX91003V5 20' lcd monitor SN: 3CQ91422W9 issued
223-001-001-IT0733 Jun 16, 2009 City Mayor's Office 35,745.00
to: Nancy Dacsig Baguio Centennial Commission MR#1011-09-
06-4502 1011-IT0733
City Building &
223-006-IT0010 printer deskjet1125 hewlett packardTHIA4310J2 Feb 14, 2002 14,585.25
Architecture Office
8731-
digitical camera: Sony W90 8.3 megapixel super CCD HR; 3x
223-004-IT0548b optical zoom; 6.9 digital zoom 2.5" LCD SN: 8583231 4411- Oct 24, 2007 health services office 19,990.00
IT0548b
8731-
memory Corsair 2GB ddr 3 ram SN: 312120410451556 1181-
223-015-008-IT1103 Dec 29, 2010 city police office 2,700.00
IT1103
223-001-003-IT001a computer with printer&scannerwith printer & scanner1091-IT01a Jan 31, 2002 city treasurer's office 70,934.00

8731-
Samsung SGH-i9003 cellularphone SN: 358472041441261
223-005-IT1106a issued to : Romeo D. Concio MR# 1061-11-12-1381 1061- Dec 7, 2011 general services office 21,390.00
IT1106a
8731-
223-005-IT0401b Nokia 3310 with globe sim 1011-IT0401n Aug 12, 2002 City Mayor's Office 4,590.00
Printing Method Impact Dot Matrix 8918-IT0517 SN#
223-006-IT0517a Aug 3, 2007 city budget office 38,400.00
BEBY023492
8731-
computer pentium IV 256MB memory 40GB hard disk 1181-
223-001-001-IT015c Apr 12, 2002 City Mayor's Office 37,924.00
IT015c
ARE# 4411-15-05- wi-fi router (TP Linkt TL-WR941) wireless
223-015-014-IT1624i N300 Home router 300mbps , 3 detachable antennas SN: May 6, 2015 health services office 2,190.00
4411-IT1624i
Blackberry Bold 1256 SN: IMEI 352480047751399 Issued to:
223-005-IT0918b Feb 11, 2011 health services office 23,300.00
Florence G. Reyes MR# 4411-11-02-7278 4411-IT0918b

8731-
Intel core Duo E2140 (1.6ghz 1M 800FSB) Acer Aspire
M1620 SN PTSAADY006370F53D2711; 17" Acer LCD bureau of fire
223-001-003-IT0584b Jan 25, 2008 46,233.60
monitor SN ETLA7080267450AC384200; HP 900 inkjet prevention & safety
printer SN TH793113KC MR 1191-08-01-1784 119
8731-
223-006-IT042 Printer Epson FX 1170 8751-IT042 Nov 30, 2002 city engineers' office 19,692.04
8731-I
MR # 1191-13-701 printer inket color workgroup
bureau of fire
223-006-IT1263d HPPC9299A-000 HP Officejet 7000 wide format color prin ter May 14, 2013 12,390.00
prevention & safety
SN: MY 2CF1108H 1191-IT1263d
8731-
city computerization
223-007-IT0997a Sophos Endpoint & email security and control (100 units) Apr 28, 2011 350,000.00
project
MR# 1021-11-11-147 Computer Intel Core i5 SN:
Sangguniang
223-001-001-IT1319 35117161A2063 ; 23" LED monitor SN: 103LTDZ0X122 Nov 16, 2011 63,700.00
Panglunsod
1021-IT1319
MR # 1191-13-702 printer inket color workgroup
bureau of fire
223-006-IT1263e HPPC9299A-000 HP Officejet 7000 wide format color printer May 14, 2013 12,390.00
prevention & safety
SN: MY 2CF1107T 1191-IT1263e
Pentium 4, 3ghz hyper threading Intel D946GZLSSL/LGA 775
CPU cap 946ghz chipsed (2) pin DIMM, 2PCI,1 PC with HP
223-001-003-IT1312b Mar 19, 2007 city engineers' office 36,000.00
deskjet d2350 SN TH7321332P Property #139-1611 8751-
IT1312b
Windows XP Professional Licensed (English EOM) MR1091-07-
223-007-IT00565a Oct 4, 2007 city treasurer's office 8,500.00
12-1493 1091-IT0565a
ARE# 4411-15-05- wi-fi router (TP Linkt TL-WR941) wireless
223-015-014-IT1624j N300 Home router 300mbps , 3 detachable antennas SN: May 6, 2015 health services office 2,190.00
4411-IT1624j
223-007-IT059 software ms office xp small business 1011-IT059 Jan 31, 2002 City Mayor's Office 9,500.00
223-005-IT0413 Nokia with built in camera 1091-IT0419 May 5, 2004 city treasurer's office 20,800.00
Epson T13 converted 2770 printer SN: MEKZ052116 MR# bureau of fire
223-006-IT0929g Jan 11, 2011 7,950.00
1191-11-05-7321 1191-IT0929g prevention & safety
223-006-IT0014 printer 1011-IT014 Apr 12, 2002 City Mayor's Office 5,960.00
223-006-IT1100b Aug 12, 2011 8,600.00
MEKZ107261 MR# 1191-11-08-1207 1191-IT1100b prevention & safety
IBM Thinkcenter A55 intel core 2 duo E440 (2.0ghz,
800mhz)(LENOVO) SN: L3F8415 ; 17" CRT(flat) monitor SN:
223-001-003-IT0606b Feb 1, 2008 health services office 57,261.60
VIH3849 :UPS-Giant 650LG SN: 2006000025611 MR#
4411-08-02-2086 4411-IT0606b
SQLSvr EntCore 2012 SNGL NVL 2 Lic CoreLic 1071-
223-007-IT1235a Dec 7, 2012 city budget office 422,867.91
IT1235a
ASUS X80LE laptop computer SN: 85NOAS137028203 Sangguniang
223-001-002-IT0628e Jul 22, 2008 53,490.00
MR# 1021-08-07-3512 1021-IT0628e Panglunsod
223-015-006-IT0622 IT accessories - keyboard A4 PS/2 1091 SN: 0804 Jun 25, 2008 city treasurer's office 260.00
223-005-IT0401e Nokia 3310 with globe sim 1011-IT0401e Aug 12, 2002 City Mayor's Office 4,590.00
Samsung Galaxy S2 SN: 359778047507486 issued to: Noemi office of the city
223-005-IT1166 Feb 1, 2012 25,000.00
C. Tagudar MR# 1111-12-04-716 1111-IT1166 auditor
223-001-001-IT064 Computer var-IT064 Jul 31, 2002 city budget office 38,100.00
8731-
HP officejet printer SN: MY7332403Y MR# 1031-08-01- city accountants'
223-006-IT0903 Jan 18, 2008 7,448.00
4522 1031-IT0903 office
Epson 2175 impact dot matrix with cable SN: GLX7019551 MR#
223-006-IT0681b Nov 27, 2008 city budget office 31,000.00
1071-08-11-3921 1071-IT0681b
223-009-IT0032 Network Infrastracture MIS-IT032 Sep 30, 2002 city budget office 3,797,160.12
HP Pavilion S5290D slimline desktop PC Intel core 2 quad
processor Q8400, 2.66 ghz SN: CNX95103JZ 20" monitor SN:
223-001-003-IT0773k Feb 5, 2010 general services office 48,950.00
3CQ9352ZFN ;printer HP Deskjet d266 SN: CN99J3H113;
UPS PSA 650VA SN: 4B0943P46460
SQLSvr EntCore 2012 SNGL NVL 2 Lic CoreLic 1071-
223-007-IT1235b Dec 7, 2012 city budget office 422,867.91
IT1235b
Motherboard SN: 140-7400-68239; Processor SN: 9CA0- city environment &
8731
223-006-IT063 Printer 4411-IT063 May 31, 2002 health services office 51,636.00
8731-
Office of the City
Computer Intel Pentium 4 LGA 775 Processor 20680007641041-
223-001-001-IT0039 Oct 2, 2002 Planning & 70,458.80
IT039
Development Officer
Computer with Printer Intel Pentium 4.17 ghz 406b disk with HP
223-001-003-IT0043a Nov 30, 2002 non-office 32,210.08
656C 7202A754-0103p&p-IT043a
Sangguniang
223-005-IT0406 Nokia 7250 with SIM 1021-IT0412 Jun 11, 2003 22,100.00
Panglunsod
Canon Pixma IP2772 with continuous ink flow SN: HRDD 08083
223-006-IT1019h Jun 6, 2011 city police office 2,100.00
MR# 1181-11-06-8290 1181-IT1019h
Canon Pixma IP2772 with continuous ink flow SN:
223-006-IT1019c Jun 6, 2011 city police office 2,100.00
HRDD160007 MR# 1181-11-06-8285 1181-IT1019c
Canon iP2770 with continuous inkflow SN: HRDE 26165 MR#
223-006-IT0947e Feb 17, 2011 city police office 7,000.00
1181-11-02-7433 1181-IT0947e
223-001-003-IT001b computer with printer&scannerwith printer & scanner1091-IT01b Jan 31, 2002 city treasurer's office 70,934.00
223-006-IT0929f Jan 11, 2011 7,950.00
1191-11-05-7322 1191-IT0929f prevention & safety
8731-
223-006-IT1100a Aug 12, 2011 8,600.00
MEKZ107046 MR# 1191-11-08-1206 1191-IT1100a prevention & safety
8731-
8731-
HP COMPAQ 6530s C2D SN# CNU903242B issued to Galo 20% local
223-001-002-IT0703 Apr 7, 2009 35,810.00
D. Weygan(character council) MR# 1011-09-04-4122 development fund
223-001-002-IT060a Mar 31, 2002 City Mayor's Office 88,500.00
10/100 LAN 1011-IT060a
HP-60 HP deskjet SN: CN9ASDF10J MR# 1191-10-05-5426 bureau of fire
223-006-IT0816c Feb 17, 2010 2,680.00
1191-IT0816c prevention & safety
Samsung SGH-i9003 cellularphone SN: 358472043643237
223-005-IT1106b issued to : Eugene D. Buyucan MR# 1061-11-12-1382 1061- Dec 7, 2011 general services office 21,390.00
IT1106b
imation external hard drive 320GB ultra slim CE1202777 MR#
223-015-010-IT0772d Nov 3, 2009 general services office 4,070.00
1061-09-11-4692 1061-IT 0772d
223-006-IT062 Printer var-IT062 Apr 30, 2002 city budget office 44,000.00
223-005-IT0401f Nokia 3310 with globe sim 1011-IT0401f Aug 12, 2002 City Mayor's Office 4,590.00
223-001-002-IT060d Mar 31, 2002 City Mayor's Office 88,500.00
10/100 LAN 1011-IT060d
Sunstar 650VA UPS SN: TP650090701172 MR# 1071-11-03-
223-015-003-IT0946 Mar 10, 2011 city budget office 1,950.00
7513 1071-IT0946
office of the city
223-005-IT0635 cellularphone-Nokia N95 SN:359542015368846 Oct 30, 2008 25,000.00
auditor
Olympus Tough 6010 12.0 megapixel digital camera SN: bureau of fire
223-004-IT0872c Nov 19, 2010 16,950.00
K0660866 MR# 1191-1191-10-11-6324 1191-IT0872c prevention & safety
HP Pavilion S5290D slimline desktop PC Intel core 2 quad
processor Q8400, 2.66 ghz SN: CNX95103JF 20" monitor SN:
223-001-003-IT0773j Feb 5, 2010 general services office 48,950.00
3CQ9352ZZ5 ;printer HP Deskjet d266 SN: CN99J3H139;
UPS PSA 650VA SN: 4B0943P48253
8731-I
computer - desktop cpu speed 3.0ghz ram: single module 512
223-001-001-IT0396a Oct 26, 2006 City Mayor's Office 52,300.00
MB DDR SN NCPD6AUDO-50M48 1011-IT0396a
223-001-002-IT060e Mar 31, 2002 City Mayor's Office 88,500.00
10/100 LAN 1011-IT060e
Computer with Printer Intel Pentium 4.17 ghz 406b disk with
223-001-003-IT0043b Nov 30, 2002 non-office 32,210.08
Epson LX300 7202A754-0103p&p-IT043b
laptop Acer AS4830TG-2413G7Mnbb blue SN:
223-001-002-IT1065b LXRGM02031114014571601 issued to: Elpidio R. Garabiles May 13, 2011 city engineers' office 60,840.00
MR# 8751-11-05-8037 8751-IT1065b
8731-
8731-
223-001-001-IT005 computer 1011-hes IT005 Jan 31, 2002 City Mayor's Office 53,500.00
Canon Pixma IP2772 with continuous ink flow SN: HRDD16003
223-006-IT1019g Jun 6, 2011 city police office 2,100.00
MR# 1181-11-06-8289 1181-IT1019g
motherboard gigabyte GA-H55MUD2H SN: 104540071867
223-015-009-IT1102 Dec 29, 2010 city police office 7,150.00
1181-IT1102
8731-
223-001-001-IT015b Apr 12, 2002 City Mayor's Office 37,924.00
IT015b
APEC usb portable hard drive 100gb SN: 16364356 issued to
223-015-010-IT0783b Dec 29, 2009 City Mayor's Office 3,200.00
Gloria Evangelista MR# 1011-09-12-177 1011-IT0783b
MR# 1101-02-09-5647 Powerware 3115 UPS SN: office of the city
223-015-003-IT1337a Oct 30, 2002 8,667.45
US314A0069 1101-IT1337a auditor
ARE# 1011a-17-09-1707 laptop ACER Travelmate P238-M- City Building &
223-001-002-IT2092a Sep 25, 2017 30,500.00
383L SN: NXVCFSPOO965005416660 1011a-IT2092a Architecture Office
city environment &

223-005-IT0629 cellularphone - Nokia N95 SN 352026021321897 Sep 24, 2008 parks management 19,900.00
office
223-005-IT0401a Nokia 3310 with globe sim 1011-IT0401a Aug 12, 2002 City Mayor's Office 4,590.00
computer - computer with accessories (bundled) SN N3551002- bureau of fire
223-001-003-IT0376 Apr 5, 2006 43,200.00
A1931 1191-IT0376 prevention & safety
223-001-002-IT060c Mar 31, 2002 City Mayor's Office 88,500.00
10/100 LAN 1011-IT060c
MR# 1071-13-06-180 desktop computer Redfox Desktop
6231 AI-26061M (CAD Workstation) Processor intel i-7 CPU
223-001-001-IT1361c Jun 24, 2013 health services office 56,783.62
SN: RD71716113061300008 ; monitor LG24" LED monitor SN:
2091NAZAP713 ; 500VA UPS
UPS 500VA 14 min back up time APC part No. BK500EI SN
223-015-003-IT0573o Dec 6, 2007 city assessor's office 1,800.00
S8B0650R00420 MR 1071-07-12-1536 1101-IT0573o
MR# 1031-14-04-680 650VA uninterrupted power supply City Administrator's

223-015-003-IT1478 Apr 9, 2014 3,990.00
Secure Brand black SN: 2014030100709 1031-IT1478 Office
MR# 1101-13-10-994 uninterrupted power supply 1000va
223-015-003-IT1351e over and under voltage protection, surge protector SN: 0041- Oct 30, 2013 city assessor's office 211,171.88
4060-1331-00-377 1101-IT1351e
223-015-006-IT0534c IT accessories - keyboard PS/2 keyboard Astone 1101-IT0534c May 21, 2007 city assessor's office 30,000.00
uninterrupted power supply SN: 886917 MR# 1101-0-04-173

223-015-003-IT0803a Apr 20, 2010 city assessor's office 77,182.24
1101-IT803a
HP Deskjet F380 3 in 1 printer SN: CN88B2926P MR# 1101-
223-006-IT0974a Aug 18, 2010 city assessor's office 153,227.40
10-08-7930 1101-IT0974a
ARE# 1011-16-10 all-in one HP officejet 7612 SN:
223-006a-IT1893a Oct 4, 2016 City Mayor's Office 13,800.00
CN5CC3R0X5 1011-IT1893a
MR# 1101-13-10-997 uninterrupted power supply 1000va
223-015-003-IT1351h over and under voltage protection, surge protector SN: 0041- Oct 30, 2013 city assessor's office 25,000.00
4060-1331-00-360 1101-IT1351h
ARE# 1158-15-05-1036 computer AMD ai-6800 SN:
9AZ4143A40221 ; monitor LG 19.5" 20m35a 20" monitor SN: municipal trial court in
223-001-001-IT1676c May 27, 2015 39,500.00
501NDNUBE678; uninterruptible power supply APC 625 VA cities
UPS SN: 3B1513X07817; AVR Gold Servic
hard drive 80GB HD-WD IDE SN WCAM9U739373 1071-
223-015-010-IT0601 Feb 15, 2008 city budget office 2,500.00
IT0601
City Building &
223-004-IT003 Canon G2 IXUS 100 digital camera Canon G2 IXUS 100 Jan 31, 2002 38,500.00
Architecture Office
Intel core Duo E6300 (1.86ghz 1066 mhz FSB) PS. V3506.008
Acer Veriton 6900-Core Duo SN PSV3506008719057B62701;
223-001-001-IT0572d Dec 6, 2007 city assessor's office 4,930.95
15" LCD monitor SN ETLA7080267390415E4200; MR 1071-
07-11-1509 1101-0572d
Canon HP2770 SN HRDC74196 MR# 1101-11-01-7144

223-006-IT0935 Jan 27, 2011 city assessor's office 8,667.45
1101-IT0935
Samsung SGH 8300 SN: R9856957702 IMEM:
City Building &
223-005-IT0715 359043029352611 issued to: Oscar Flores MR# 1011a-09- Aug 19, 2009 21,950.00
Architecture Office
08-4504
MR# 1101-14-04-462 uninterrupted power supply 1050VA
223-015-003-IT1432c over and under voltage protection surge protector SN: 004140- Apr 14, 2014 city assessor's office 62,929.22
6104-0100-205 1101-IT1432c
223-001-002-IT058 Laptop 1011-IT058 Jan 31, 2002 City Mayor's Office 90,000.00
8731-
Pentium 4, 2.8 ghz Compaq MR# 1101-03-08-357 1101-
223-001-001-IT1032 Jun 20, 2003 city assessor's office 50,198.58
IT1032
223-001-003-IT0020 Computer with Printer PAO-IT020 Jul 31, 2002 non-office 41,328.63
ARE# 1011-16-10 all-in one HP officejet 7612 SN:
223-006a-IT1893b Oct 4, 2016 City Mayor's Office 13,800.00
CN65O3R10Q 1011-IT1893b
Acer Veriton M661 Intel Core 2 duo E72000(2.66GHZ 4MB
1333FSB) CPU:SN: PSV480C03584209DA02704 17" Acer department of
223-001-001-IT0664b Nov 27, 2008 31,500.00
LCD monotir SN: ETALAL0800782806E254203 UPS 650VA education
SN: H326700334 MR# 3311-08-11-3813 3311-I
Motherboard SN: 140-4400-36791; Processor SN: 9CA0- city environment &
8731
IT accessories - uninterrupted power supply 500 VA 300 WATS
223-015-003-IT0517 Mar 28, 2007 City Mayor's Office 2,568.00
4 POWER OUTLET SN QB0703340408 1011-IT0517
plotter HP design jet 500 PS 42" SN: 38924364 MR# 1011A- City Building &
223-015-013-IT1077 Nov 9, 2001 195,000.00
01-11-899 1011a-IT1077 Architecture Office
ARE# 1011-15-09-38 external hard drive 1 TB Toshiba SN:
223-015-005-IT1663 Sep 7, 2015 City Mayor's Office 3,170.00
15TAP3PTT64A 1011-IT1663
computer - desktop Intel pentium D2 0.8GHZ SN 13041548
223-001-001-IT0531 Samsung 15" monitor SN LS17HALRB/XSP Property #139- Jul 18, 2007 city assessor's office 54,710.58
2050 1101-IT0531
Computer with Printer Intel Pentium IV, 1.7 ghz 478 pins 8751-
223-001-003-IT0036b Oct 31, 2002 city engineers' office 48,905.60
IT036b
HP Pavilion S5690D slim desktop computer SN: 4CE490DW9 ;
HP Pavilion X20LED 20" SN: CNC0380T9Q with AVR: SN: bureau of fire
223-001-003-IT0938d Jan 25, 2011 49,240.00
539900639 and computer table & chair MR# 1191-11-01-7339 prevention & safety
1191-IT0938d
8731-
8731-
223-001-001-IT015a Apr 12, 2002 City Mayor's Office 37,924.00
IT015a
HP Deskjet F4280 3 in 1 printer SN: CN895390YT MR#
223-006-IT0974c Aug 18, 2010 city assessor's office 22,140.00
1101-10-08-7932 1101-IT0974c
LG DVD writer GSA-H55N SN: 711HDLS376944 MR# 1031- City Administrator's
223-010-IT0585 Feb 1, 2008 2,050.00
07-10-1932 1031-IT0585 Office
HP Pavillion A6550D with 17" monitor S/H: Pavillion PCI 65504
223-001-001-IT0701c Feb 19, 2009 city assessor's office 4,930.95
SN: CK8391YRD 1101-09-02-4102 1101-IT0701c
MR# 1101-14-01-178 memory 2GB DDR2 Zeppelin SN:
223-015-008-IT1404j Jan 15, 2014 city assessor's office 4,450.00
ZPTG4357882 1101-IT1404j
223-001-001-IT0038 Computer 1011-IT038 Oct 31, 2002 City Mayor's Office 52,340.00
223-006-IT037 Printer 1011-IT037 Oct 2, 2002 City Mayor's Office 21,800.00
microprocessor -Intel peintum 4.3 dual core CPU speed
Sangguniang
223-001-001-IT0390h 3.0ghz;RAM-double module 512 MDB DDR 400; HD 80BG Nov 28, 2006 43,650.00
Panglunsod
7200RPM; monotir SN LB15HMAL903298 1021-IT0390 h
223-006-IT0929c Jan 11, 2011 7,950.00
1191-11-05-7318 1191-IT0929c prevention & safety
Intel core Duo E6300 (1.86ghz 1066 mhz FSB) PS. V3506.008
Acer Veriton 6900-Core Duo SN PSV3506008719057F42701;
223-001-001-IT0572l Dec 6, 2007 city assessor's office 77,182.24
15" LCD monitor SN ETLA708026739041524200; MR 1071-
07-11-1515 1101-0572l
HP Deskjet F4280 3 in 1 printer SN: CN88B2920W MR#

223-006-IT0974b Aug 18, 2010 city assessor's office 8,667.45
1101-10-08-7931 1101-IT0974b
223-005-IT0401g Nokia 3310 with globe sim 1011-IT0401g Aug 12, 2002 City Mayor's Office 4,590.00
COMPUTER compaq EVO D220 with mouse & KB 1101-
223-001-001-IT1498 Mar 20, 2004 city assessor's office 270.00
IT1498
MR# 1101-02-09-5644 printer FX 1170 SN: BBHY032465
223-006-IT1334c Jun 21, 2001 city assessor's office 54,756.00
1101-IT1334c
BackOffice 5 Pack Client Access License to Microsoft Client
223-007-IT1347 Jul 25, 2002 city assessor's office 43,948.08
Access License (2) 1101-IT1347
Total IT Equipment and Software 14,644,703.86
Library Books
manual Books Book of Study of Exec & Leg Policies affecting the
224-007-LL034 3/31/2002 city mayor's office 100.00
barangays 1011-LB034
224-007-LL035 manual Books Executive Order 292 1011-LB035 4/30/2002 city mayor's office 100.00
manual Books Executive Order #292 (Administrative Code) 1011-
224-007-LB176 10/31/2004 city mayor's office 300.00
LB176
224-001-LB0668 Meriam Webster's Collegiate Dictionary 2003ed 1011-LB0668 9/21/2007 city mayor's office 1,385.65

223-001-001-IT1676a SCRA Quick Index Digest 1981 1158-LB2667 2/15/1982 60.00
in Cities
224-005-LB2676 SCRA Quick Index Digest 1996-1998 (3); 1158-LB2676 3/2/2001 1,368.00
in Cities
Office of the City
224-007-LL010 Manual Books - reference Manual 9/30/2002 Human Resource 90.00
Officer
Office of the City
224-001-LB048 Various Books - El Filibusterismo 9/30/2003 Human Resource 209.00
Officer
Office of the City
224-007-LB069 Manual Books - CSC-MCs 2003 6/30/2004 Human Resource 150.00
Officer
Total Library Books 3,762.65
Machineries
ARE# 1061-17-12-1810 M. AQUA jet electric water pump
226-001-M058a 12/1/2017 general services office 3,450.00
1.3hp 3400 rpm 1061-M058a
ARE# 1061-17-12-1811 M. AQUA jet electric water pump
226-001-M058b 12/1/2017 general services office 3,450.00
1.3hp 3400 rpm 1061-M058b
Total Machineries 6,900.00
Communication Equipment
229-004-CE0223 Fax Machine 9/3/2004 City Assessor's Office 5,501.60

229-003-CE015 telephone type, 6 channels all master 1/31/2003 city budget office 11,570.00
229-002-CE021 2 Way Radio AA Graphite Batt/pair, 5 miles 12/22/2004 city budget office 4,495.00
229-005-CE028 Battery Kit for Motorola 10/6/2005 city budget office 1,500.00
229-005-CE029 Rechargeable battery 53615 10/6/2005 city budget office 3,200.00
Facsimillie Panasonic KX-FT77CX with auto-cutter aswering
229-004-CE005 8/23/2002 non-office 10,427.60
machine 2AEDWA003791
229-004-CE009 Facsimillie Panasonic KXSM 131 2JABA017834 2/6/2003 non-office 15,859.00
General Services
229-002-CE040a Model HL300P, Cobra 6/27/2007 4,000.00
Office
General Services
229-002-CE040b Model HL300P, Cobra 6/27/2007 4,000.00
Office
General Services
229-002-CE040c Model HL300P, Cobra 6/27/2007 4,000.00
Office
General Services
229-002-CE040d Model HL300P, Cobra 6/27/2007 4,000.00
Office
General Services
229-002-CE040e Model HL300P, Cobra 6/27/2007 4,000.00
Office
General Services
229-002-CE040f Model HL300P, Cobra 6/27/2007 4,000.00
Office
General Services
229-002-CE040g Model HL300P, Cobra 6/27/2007 4,000.00
Office
General Services
229-002-CE040h Model HL300P, Cobra 6/27/2007 4,000.00
Office
General Services
229-002-CE040i Model HL300P, Cobra 6/27/2007 4,000.00
Office
General Services
229-002-CE040j Model HL300P, Cobra 6/27/2007 4,000.00
Office
Bureau of Fire
229-002-CE0215b MOTOROLA MC220 2/17/2011 4,560.00
Prevention & Safety
Bureau of Fire
229-002-CE0228g two-way with charger 2/13/2012 6,858.00
Prevention & Safety
Baguio City Police
229-005-CE001 Antenna Cable 2/28/2002 11,676.60
Office
Baguio City Police
229-002-CE003 with complete acessories 5/31/2002 50,095.00
Office
Total Communication Equipment 165,742.80
Construction and Heavy Equipment
ARE# 8751-17-11-1761 air compressor with jack hammer;
compressor Dorsan Model C185WKUB-EX-72 SN:
230-014-HE034 Nov 21, 2017 city engineers' office 1,680,000.00
481122UFABF38 ; jackhammer Brand: AMC3MF03605 Model
BB32 SN: 1631079; 1631080 8751-HE034
ARE# 8731-17-04-1493 vacuum truck 6-wheeler 5 cu.m. Isuzu
city environment &
Forward FS Engine Model 6HKI-TC Engine No. 6hk1687229;
230-015-HE035 Apr 10, 2017 parks management 7,382,480.00
SN: PABFSR34LNG000218 color arc white CSNo. CQ8184
office
8731-HE035
Total Construction and Heavy Equipment 9,062,480.00
Disaster Response and Rescue Equipment
bureau of fire
231-002-FE011 rope Jan 31, 2005 68,988.76
prevention & safety
ASAHI fire hose (1 1/2" double jacket) 50 ft MR# 1191-10-01- bureau of fire
231-002-003-FFE042a Jan 25, 2010 8,640.00
4884 FF042a prevention & safety
231-002-003-FFE042b Jan 25, 2010 8,640.00
4884 FF042b prevention & safety
231-002-003-FFE042c Jan 25, 2010 8,640.00
4884 FF042c prevention & safety
firecoat with trousers with CCR & TRIMTRAX thread protection bureau of fire
231-004-FF043 Jun 9, 2010 7,790.00
system MR# 1191-10-06-5527 1191-FF043 prevention & safety
firecoat with trousers with CCR & TRIMTRAX thread protection bureau of fire
231-004-FF044 Jun 9, 2010 7,790.00
system MR# 1191-10-06-5528 1191-FF044 prevention & safety
rescue pant & jacket 6 pocket- pants with velcro closure; black bureau of fire
231-004-FFE150 Mar 16, 2011 9,300.00
MR# 1191-11-03-7987 1191-FFE150 prevention & safety
231-004-FFE151 Mar 16, 2011 9,300.00
231-004-FFE152 Mar 16, 2011 9,300.00
231-004-FFE153 Mar 16, 2011 9,300.00
231-004-FFE154 Mar 16, 2011 9,300.00
231-004-FFE155 Mar 16, 2011 9,300.00
231-004-FFE156 Mar 16, 2011 9,300.00
231-004-FFE157 Mar 16, 2011 9,300.00
231-004-FFE159 Mar 16, 2011 9,300.00
231-004-FFE160 Mar 16, 2011 9,300.00
231-004-FFE161 Mar 16, 2011 9,300.00
231-004-FFE162 Mar 16, 2011 9,300.00
231-004-FFE163 Mar 16, 2011 9,300.00
231-004-FFE164 Mar 16, 2011 9,300.00
231-004-FFE165 Mar 16, 2011 9,300.00
231-004-FFE166 Mar 16, 2011 9,300.00
Kem mantel rescue rope (150m) 12.5mm MR# 1191-12-02- bureau of fire
231-002-001-FFE0199c Nov 3, 2011 28,500.00
265 1191-FFE0199c prevention & safety
Kem mantel rescue rope (150m) 12.5mm MR# 1191-12-02- bureau of fire
231-002-001-FFE0199e Nov 3, 2011 28,500.00
268 1191-FFE0199e prevention & safety
city environment &
ARE# 8731-15-05-1537 fire extinguisher HCFC 123 type 10
231-003-DRE0772 May 13, 2015 parks management 5,487.00
lbs SN: 001038 8731-DRE0772
office
ARE# 4411-16-10-159 Infant mannequin for CPR 4411-
231-008-001-DRE0866b Oct 4, 2016 health services office 18,500.00
DRE0866b
Total Disaster Response and Rescue Equipment 340,275.76
Medical, Dental and Laboratory Equipment
233-003-007-MDL021 urine refractrometer cadac-001 Jan 31, 2005 non-office 19,350.00
other medical laboratory & dental equipment- top loading balance city anti-drug abuse
233-004-mdl058 Aug 6, 2007 45,000.00
(CADAC) council
233-003-005-MDL041 needle burner 120mmx190mmx110mm, 220v 6120652 Apr 5, 2006 health services office 7,000.00
233-001-005-MDL043 blood pressure apparatus 1181-021 May 21, 2002 city police office 5,395.00
233-001-012-MDL0133 otoscope welch allen MR# 1181-03-06-689 1181-MDL0133 Jun 27, 2003 city police office 12,487.50
233-003-006-MDL037 spectrophotometer 4411-001 Dec 14, 2005 health services office 215,000.00
City Jail Management
233-001-003-MDL034 thermoscan thermometer 1171-001 Dec 14, 2005 2,058.00
& Penology-Male
233-003-009-MDL0173b micropipette 10-100 ul SN: 2302 4411-MDL0173b Sep 2, 2004 health services office 9,452.50
pulmo aide USA SN: P7101873 MR# 1181-02-27-691 1181-
233-001-001-MDL0134 Jul 22, 2002 city police office 4,500.00
MDL0134
LP Italiana repetitive dispenser SN 43506 MR# 4411-07-07-
233-003-005-MDL071 Jul 20, 2007 health services office 42,000.00
1204
dental unit with accessories MR# 1171-00-02-203 1171- City Jail Management
233-002-001-MDL0132 Feb 29, 2000 72,980.00
MDL0132 & Penology-Male
Elite International Curign Machine Model SDI 680A, heavy duty

233-002-002-MDL060d Dec 18, 2007 health services office 27,850.00
SN I-34409 MR#4411-07-12-1735 MDL-060d
Total Medical, Dental and Laboratory Equipment 477,073.00
Military and Police Equipment
ARE# 1181-17-11-1774 motorcycle Honda Model XR ISOL
234-006-MV0549a black Engine No.: KRHOOE023558; Frame No.: Nov 21, 2017 city police office 92,000.00
KRHOOO23551 1181-MV0549a
234-006-MV0549b black Engine No.: KRHOOE025381; Frame No.: Nov 21, 2017 city police office 92,000.00
KRHOOO25384 1181-MV0549b
ARE# 1181-17-11-1779 motorcycle Honda Model Click ISOL
234-006-MV0550b black Engine No.: KF29E7008800 ; Frame No.: Nov 21, 2017 city police office 96,000.00
MHKF297XHK010371 1181-MV0550b
ARE# 1181-17-11-1778 motorcycle Honda Model Click ISOL
234-006-MV0550a black Engine No.: KF29E7010256 ; Frame No.: Nov 21, 2017 city police office 96,000.00
MHKF2974HKO11838 1181-MV0550a
234-006-MV0549d black Engine No.: KRHOOE022817; Frame No.: Nov 21, 2017 city police office 92,000.00
KRHOOO22787 1181-MV0549d
234-006-MV0549c black Engine No.: KRHOOE023148; Frame No.: Nov 21, 2017 city police office 92,000.00
KRHOOO23179 1181-MV0549c
Total Military and Police Equipment 560,000.00
Sports Equipment
ARE# 1031-17-01-93 anti-wave lane pool floaters 50mtrs City Administrator's
235-005-SE0136 Jan 13, 2017 175,500.00
1031-SE0136 Office
ARE# 1031-17-01-93 PVC pool mat , low line chlorine resistant
235-005-SE0137 4' x 39' anti-slip mat 6mm thickness /roll 1200mm W x 15 meters Jan 13, 2017 37,000.00
Office
L 1031-SE0137
ARE# 1031-17-12-05 treadmill Spirit CT-80 220v AC City Administrator's
235-001-005-SE0143 Dec 15, 2017 98,500.00
50/60 hz 1031-SE0143 Office
ARE# 1031-17-12-006 leg press fully adustable, height
47"\1194 mm. width 37/940mm length 69"/1753 mm weight City Administrator's
235-001-014-SE0144a Dec 15, 2018 30,000.00
350L/159kg resistance range 0-1562 lbs /0-709kg 1031- Office
SE0144a
ARE# 1031-17-12-007 leg press fully adustable, height
47"\1194 mm. width 37/940mm length 69"/1753 mm weight City Administrator's
235-001-014-SE0144b Dec 15, 2017 30,000.00
350L/159kg resistance range 0-1562 lbs /0-709kg 1031- Office
SE0144b
ARE# 1031-17-12-08 starting electronic pistol with screw driver
235-004-004-SE0145a & cable for PA system (3-in-1 function siren, whistel pistol) Dec 15, 2017 8,500.00
Office
1031-SE0145a
235-004-004-SE0145b & cable for PA system (3-in-1 function siren, whistel pistol) Dec 15, 2017 8,500.00
Office
1031-SE0145b
235-004-004-SE0145c & cable for PA system (3-in-1 function siren, whistel pistol) Dec 15, 2017 8,500.00
Office
1031-SE0145c
ARE# 1031-17-12-11 javelin throw 600grms aluminum steel City Administrator's
235-006-001-SE0146a Dec 15, 2017 900.00
alloy for women 1031-SE0146a Office
ARE# 1031-17-12-11 javelin throw 800grms aluminum steel City Administrator's
235-006-001-SE0146b Dec 15, 2017 950.00
alloy for men 1031-SE0146b Office
ARE# 1031-17-12-12 discus throw alloy 2 kg for men 219mm- City Administrator's
235-006-002-SE0147a Dec 15, 2017 550.00
221 mm 1031-SE0147a Office
ARE# 1031-17-12-12 discus throw alloy 1.5 kg for women City Administrator's
235-006-002-SE0147b Dec 15, 2017 400.00
180mm-182 mm 1031-SE0147b Office
ARE# 1031-17-12-28 sepak tacraw net with cable wire (official City Administrator's
235-004-006-SE0148a Dec 15, 2017 1,500.00
) 22'x2.5" 1031-SE0148a Office
ARE# 1031-17-12-28 sepak takraw net with cable wire (official City Administrator's
235-004-006-SE0148b Dec 15, 2017 1,500.00
) 22'x2.5" 1031-SE0148b Office
ARE# 1031-17-12-30 sipa steel posts with wheels post base
235-004-006-SE0149a dimeson 27"x23" weight : steel encased concrete -60kg per side Dec 15, 2017 19,500.00
Office
steel thickness 1.5m powder coated paint 1031-SE0149a
ARE# 1031-17-12-31 sipa steel posts with wheels post base

235-004-006-SE0149b dimeson 27"x23" weight : steel encased concrete -60kg per side Dec 15, 2017 19,500.00
Office
steel thickness 1.5m powder coated paint 1031-SE0149b
ARE# 1031-17-12-14A movable badminton post with wheels:

235-004-006-SE0150a post : aluminum sleeve 12" long white-powder-coated aluminum 1- Dec 15, 2017 20,000.00
Office
11/16" x1-11/16" weighing 9 lbs . 1031-SE0150a
ARE# 1031-17-12-14B movable badminton post with wheels:
235-004-006-SE0150b post : aluminum sleeve 12" long white-powder-coated aluminum 1- Dec 15, 2017 20,000.00
Office
11/16" x1-11/16" weighing 9 lbs . 1031-SE0150b
ARE# 1031-17-12-14C movable badminton post with wheels:

235-004-006-SE0150c post : aluminum sleeve 12" long white-powder-coated aluminum 1- Dec 15, 2017 20,000.00
Office
11/16" x1-11/16" weighing 9 lbs . 1031-SE0150c
ARE# 1031-17-12-15A badminton net (official) 19-7/8" length

235-004-006-SE0151a and 30" height . Netting 3/4 " square mesh black nylon , double Dec 15, 2017 2,000.00
Office
white headband 1-1/2' housing 1031-SE0151a
ARE# 1031-17-12-15B badminton net (official) 19-7/8" length
235-004-006-SE0151b and 30" height . Netting 3/4 " square mesh black nylon , double Dec 15, 2017 2,000.00
Office
white headband 1-1/2' housing 1031-SE0151b
ARE# 1031-17-12-15C badminton net (official) 19-7/8" length
235-004-006-SE0151c and 30" height . Netting 3/4 " square mesh black nylon , double Dec 15, 2017 2,000.00
Office
white headband 1-1/2' housing 1031-SE0151c
ARE# 1031-17-12-16A volleyball nets (official) nylon 2 side City Administrator's
235-004-006-SE0152a Dec 15, 2017 2,000.00
nylon nwar tape 2 mm 1031-SE0152a Office
ARE# 1031-17-12-16B volleyball nets (official) nylon 2 side City Administrator's
235-004-006-SE0152b Dec 15, 2017 2,000.00
nylon nwar tape 2 mm 1031-SE0152b Office
ARE# 1031-17-12-16C volleyball nets (official) nylon 2 side City Administrator's
235-004-006-SE0152c Dec 15, 2017 2,000.00
nylon nwar tape 2 mm 1031-SE0152c Office
ARE# 1031-17-12-16D volleyball post (international tournament
brand) adjustable fixed made of 3" x 3.5" round steel pipe with City Administrator's
235-004-006-SE0153a Dec 15, 2017 26,000.00
racket & height adjustment system 2-ply PU leather with Office
carbonized latex
ARE# 1031-17-12-16E volleyball post (international tournament
brand) adjustable fixed made of 3" x 3.5" round steel pipe with City Administrator's
235-004-006-SE0153b Dec 15, 2017 26,000.00
racket & height adjustment system 2-ply PU leather with Office
carbonized latex
ARE# 1031-17-12-16F volleyball antenna (fiber glass with
holder) length of antenna is 1.8m/ with racket & heigh adjustment City Administrator's
235-004-006-SE0154a Dec 15, 2017 2,500.00
system 2-ply PU leather 0.8mm with carbonized latex bladder Office
hand sewn wi
ARE# 1031-17-12-16G volleyball antenna (fiber glass with
holder) length of antenna is 1.8m/ with racket & heigh adjustment City Administrator's
235-004-006-SE0154b Dec 15, 2017 2,500.00
system 2-ply PU leather 0.8mm with carbonized latex bladder Office
hand sewn wi
ARE# 1031-17-12-32 scoreboard portable table top for indoor
235-004-007-SE0155 and outdoor pgram 19.5" L x13"H x2" W with top and 5" bottom Dec 15, 2017 33,000.00
Office
input voltage 90v to 250v weight 11.88 lbs 1031-SE0155
ARE# 1031-17-12-18 cross bar for high jump fiber glass 1031- City Administrator's
235-006-003-SE0156 Dec 15, 2017 16,000.00
SE0156 Office
ARE# 1031-17-12-13 shut put 7 kg metal ball ( 7.26 kg/16lb
235-006-004-SE0157a for men) seven foot diameter 2.135m circle that ha a curved 10- Dec 15, 2017 750.00
Office
centimeter 1031-SE0157a
ARE# 1031-17-12-13 shut put 4 kg metal ball ( 4kg/8.8lb for
235-006-004-SE0157b women) seven foot diameter 2.135m circle that ha a curved 10- Dec 15, 2017 550.00
Office
centimeter 1031-SE0157b
ARE# 1031-17-12-02 stationary bike 40 lbs flywheel fully
adjustable seat 2 handle bar, chain drive mechanism smooth and City Administrator's
235-001-007-SE0158a Dec 15, 2017 9,500.00
quiet woork out , heavy duty crank, heavy duty steel frame & Office
adjustable mech
ARE# 1031-17-12-03 stationary bike 40 lbs flywheel fully
adjustable seat 2 handle bar, chain drive mechanism smooth and City Administrator's
235-001-007-SE0158b Dec 15, 2017 9,500.00
quiet woork out , heavy duty crank, heavy duty steel frame & Office
adjustable mech
ARE# 1031-17-12-04 universal home gym complete full body
workout in 1 machine , adustable for ultimate customized workout City Administrator's
235-001-010-SE0159 Dec 15, 2017 15,000.00
, comfortable padding throughout , dimension 68x36x79 Marcy Office
Home Gym 103
Total Sports Equipment 654,600.00
Technical and Scientific Equipment
department of
236-002-001-TS003 distilling apparatus 3311-001 Jun 30, 2004 191,150.00
education
department of
education
department of
education
department of
education
department of
education
city environment &
Technical Equipment - Weighing Equipment-weighing scale 60kgs
236-001-002-TS009b Mar 28, 2006 parks management 1,950.00
8731-TS009b
office
weighing scale for adults 160kgs cap/350 lbs Property # 603-
236-001-002-TS0012 Mar 28, 2007 health services office 4,000.00
1597
weighing scale salter type hanging clock type 25-30kg capcacity
236-001-002-TS015i Jul 13, 2007 health services office 2,305.00
100grms graduation 4411-TS015i
weighing scale salter type hanging clock type 25-30kg capcacity
236-001-002-TS015j Jul 13, 2007 health services office 2,305.00
100grms graduation 4411-TS015j
city environment &
GPS Etrex Summit HC SN: 165085 406 MR# 8731-11-06-
236-002-006-TS050b Jun 24, 2011 parks management 15,500.00
035 8731-TS050b
office
236-001-003-TS073 concrete beam mold MR# 8751-98-06-5072 8751TS073 Jun 19, 1998 city engineers' office 7,500.00
office of the city social
MR# 7611-14-05-779 weighing scale 150kg capacity heavy
236-001-002-TS251 May 29, 2014 welfare development 4,200.00
duty bathroom scale 7611-TS251
officer
Total Technical and Scietific Equipment 993,510.00
Other Machineries and Equipment
240-001-004-OME0406 6/15/2006 City Engineers' Office 9,780.00
240-004-006-OME1453a heavy duty with stand 16" 3-speed button 1/5/2016 Health Services Office 1,061.85
240-004-006-OME1453b heavy duty with stand 16" 3-speed button 1/5/2016 Health Services Office 1,061.85
240-001-003-OME0572 6/17/2010 city budget office 5,300.00

General Services
240-008-001-OME0530a Multi-colored, 72 leaves 1/21/2010 17,500.00
Office
General Services
240-008-001-OME0530b Multi-colored, 72 leaves 1/21/2010 17,500.00
Office
General Services
240-008-001-OME0530c Multi-colored, 72 leaves 1/21/2010 17,500.00
Office
General Services
240-008-001-OME0530d Multi-colored, 72 leaves 1/21/2010 17,500.00
Office
General Services
240-008-001-OME0530e Multi-colored, 72 leaves 1/21/2010 17,500.00
Office
240-001-004-OME0571 simple solid power 6/17/2010 city budget office 7,500.00

Total Other Machineries and Equipment 231,983.70
Motor Vehicles
ARE # 8731-17-10-1736 Toyota Hilux FX 2017 Model : 2GD- city environment &
241-001-001-8731-MV551 FTV(low) color: freedom white Engine No.: 2GD4325986; Oct 12, 2017 parks management 1,028,510.00
Chassis No.: MROE8CE7H0859160 8731-MV551 office
GRAND TOTAL PPE NOT INCLUDED IN THE INVENTORY REPORT 270,542,308.84

Annex "C"
Schedule of Property Plant and Equipment in the Inventory Report but not in the General Ledger
as of December 31, 2017
PROPERTY ACQUISITION REMARKS ACQUISITION

ARTICLE Property Number (Engas)
NO. DATE RESPONSIBILITY RESPONSIBILITY CENTER CONDITION COST
LAND (See Annex C-1) 270,792,049.00
OFFICE EQUIPMENT
ADDING MACHINE 221-002-001-OE044 308-1650 1/15/2003 Health Services Office Health Services Office serviceable; @ Cashier's Office as of July 19, 2016 3,450.00
ADDING MACHINE 221-002-001-OE044 85-1846 1/15/2003 Health Services Office Health Services Office w/ PRS# 100-14 dated August 27, 2014 3,450.00
CALCULATOR 221-002-003-OE0267a 85-8140 1/20/1999 City Accountant's Office City Accountant's Office existing as of 7/14/2015; care of Pedro Sawac Jr.; for 3,248.00
CALCULATOR 221-002-003-OE0267b 85-8197 1/20/1999 City Accountant's Office City Accountant's Office existing as of 7/13/2015; located at PR Rimandos' 3,248.00
CLOCK 221-005-001-OE0477 66-8461 11/19/1996 Office of the City Auditor Office of the City Auditor serviceable; existing as of 11/14/2017 27,825.00
COPIER 221-004-002-OE0161 379-501 10/1/2007 City Building & Architecture City Building & Architecture Office with PRS # 231-16 dated 7/21/2016 467,000.00
FAN 221-005-003-OE0155a 220-1913 4/30/2007 City Administrator's Office City Administrator's Office w/ PRS # 024-17 Dated 02/24/2017 1,292.00
FAN 221-005-003-OE0155b 220-1912 4/30/2007 City Administrator's Office City Administrator's Office w/ PRS # 024-17 Dated 02/24/2017 1,292.00
FAN 221-005-003-OE0159 5/15/2007 City Assessor's Office City Assessor's Office serviceable; No ARE on file 798.60
FAN 221-005-003-OE0159 220-1457 5/15/2007 City Assessor's Office City Assessor's Office serviceable; existing as of 5/11/2016 798.60
FAN 221-005-003-OE0159 220-1454 5/15/2007 City Assessor's Office City Assessor's Office serviceable; existing as of 7/22/2014; CBL for 798.60
FAN 221-005-003-OE0159 220-1456 5/15/2007 City Assessor's Office City Assessor's Office returned 11-17-2017 798.60
FLOOR POLISHER 221-003-001-OE0287 232-9273 2/1/2011 City Environment & Parks City Environment & Parks Management serviceable; located at the 2nd floor 27,495.00
MONEY COUNTER 650-2137 10/9/2017 City Treasurer's Office City Treasurer's Office Serviceable 14,500.00
PHOTOCOPIER 221-004-002-OE0528 691-1531 7/4/2017 City Accountant's Office City Accountant's Office Serviceable 63,890.00
TYPEWRITER 221-001-001-OE312 570-3521 2/9/2000 City Assessor's Office City Assessor's Office returned; w/ PRS# 162-16 dated 4/27/2016 23,000.00
TYPEWRITER 221-001-001-OE0487 570-1434 9/12/2000 city library city library serviceable; for tagging; existing as of 9/12/2017 18,000.00
TYPEWRITER 221-001-001-OE0222 570-5508 6/16/2009 City Building & Architecture City Building & Architecture Office with PRS # 322-16 dated 12/22/2016 25,480.00
TYPEWRITER 221-001-001-OE0278 10/3/1978 City Administrator's Office City Administrator's Office w/ PRS # 038-17 Dated 03/14/2017 3,897.00
VACUUM CLEANER 221-003-002-OE021 77 10/10/2002 City Administrator's Office City Administrator's Office w/ PRS # 050-17 Dated 03/21/2017 2,992.00
VACUUM CLEANER 221-003-002-OE0167 580-3516 3/28/2008 city library city library serviceable; tagged; existing as of 9/12/2017 2,500.00
VACUUM CLEANER 221-003-002-OE0167 580-3515 3/28/2008 city library city library serviceable; tagged; existing as of 9/12/2017 2,500.00
TOTAL OFFICE EQUIPMENT 729,649.20
IT EQUIPMENT AND SOFTWARE
CELLPHONE 223-005-IT0715 105-5663 8/19/2009 City Planning & Development City Planning & Development Office serviceable; from Engr. Oscar V. Flores; For Verification 21,950.00
COMPUTER 223-001-001-IT0895a 139-8219 10/13/2004 City Treasurer's Office City Treasurer's Office under City Treaurer's Office c/o Ofelia Adube; mr dated 46,700.00
COMPUTER 223-001-001-IT0664b 139-440 11/27/2008 city budget office city budget office SET - w/ PRS# 258-15 from Department of Education 31,500.00
COMPUTER 223-001-001-IT0733 139-5661 6/16/2009 General Services Office General Services Office w/ PRS # 311-16 dtd November 11, 2016 but re issued 35,745.00
COMPUTER 223-001-003-IT1114a 139-1482 10/24/2011 City Treasurer's Office City Treasurer's Office serviceable; existing as of 4/28/2016 46,613.00
COMPUTER 223-001-001-IT1319 139-270 11/16/2011 sangguniang panglunsod sangguniang panglunsod serviceable; tagged; existing as of 8/16/2017 63,700.00
COMPUTER 223-001-001-IT1361c 139-185 6/24/2013 city budget office city budget office serviceable, existing as of 11/12/15 ; Monitor-CBL; 56,783.62
COMPUTER 223-001-001-IT1436 139-1010 5/22/2014 City Treasurer's Office City Treasurer's Office serviceable 39,500.00
COMPUTER 223-001-001-IT1437 139-1011 5/22/2014 city treasurer's office city treasurer's office serviceable 39,500.00
COMPUTER 223-001-001-ITI439 139-1013 5/22/2014 City Treasurer's Office City Treasurer's Office serviceable; Optical Mouse w/ WMR# 381-16 39,500.00
COMPUTER 223-001-001-IT1442 139-1016 5/22/2014 City Treasurer's Office City Treasurer's Office serviceable; Existing as of 4/20/2016 39,500.00
COMPUTER 223-001-001-IT1444 139-1018 5/22/2014 city treasurer's office city treasurer's office Erroneously Recorded under CEPMO 39,500.00
COMPUTER 223-001-001-IT1451 139-1025 5/22/2014 City Treasurer's Office City Treasurer's Office serviceable; AVR under the possession of Mr. Galeon 39,500.00
COMPUTER 223-001-001-IT1452 139-1026 5/22/2014 City Treasurer's Office City Treasurer's Office serviceable; AVR under the possession of Mr. Gilbert 39,500.00
COMPUTER 223-001-001-IT1455 139-1029 5/22/2014 city treasurer's office city treasurer's office serviceable; Existing as of 4/26/2016 Except AVR 39,500.00
COMPUTER 223-001-001-ITI460 139-1034 5/22/2014 city treasurer's office city treasurer's office serviceable; existing as of 4/06/2016 39,500.00
COMPUTER 223-001-001-ITI465 139-1039 5/22/2014 city treasurer's office city treasurer's office serviceable; Keyboard and Mouse w/ WMR# 381-16 39,500.00
COMPUTER 223-001-001-IT1468 139-1042 5/22/2014 City Treasurer's Office City Treasurer's Office Serviceable; Existing as of 9/27/2017; AVR to be 39,500.00
COMPUTER 223-001-001-IT1469 139-1043 5/22/2014 City Treasurer's Office City Treasurer's Office Serviceable; Existing as of 9/27/2017 @ one stop shop 39,500.00
COMPUTER 223-001-001-IT1464 139-1038 5/22/2014 City Treasurer's Office City Treasurer's Office Serviceable; Existing as of 9/27/2017; Monitor & CPU 39,500.00
COMPUTER 139-1577 7/31/2017 city mayor's office city mayor's office Serviceable 34,507.20
COMPUTER 139-1580 7/31/2017 city mayor's office city mayor's office Serviceable; Existing as of 9/27/2017 34,507.20
COMPUTER 223-001-002-IT2092a 140-2008 9/25/2017 City Building & Architecture City Building & Architecture Office serviceable; existing as of 11/3/2017 30,500.00
COMPUTER 223-001-002-IT2092b 140-2009 9/25/2017 City Building & Architecture City Building & Architecture Office serviceable; existing as of 11/3/2017 30,500.00
COMPUTER 140-2048 10/26/2017 sangguniang panglunsod sangguniang panglunsod serviceable; existing as of 11/21/2017 31,500.00
COMPUTER 139-2168 12/5/2017 City Building & Architecture City Building & Architecture Office serviceable; existing as of 12/27/2017 49,500.00
COMPUTER 223-001-002-IT1065b 140-9954 5/13/2011 City Engineers' Office City Engineers' Office serviceable; existing as of 08/08/2017 58,280.00
COMPUTER WITH 223-001-003-IT1114c 139-1484 10/24/2011 City Treasurer's Office City Treasurer's Office serviceable; existing as of 4/27/2016; Actual User of 46,613.00
DESKTOP COMPUTER 139-991 1/24/2017 City Legal Office City Legal Office serviceable; existing as of 8/02/2017 26,509.60
DESKTOP COMPUTER 139-989 1/24/2017 City Legal Office City Legal Office Serviceable; existing as of 7/11/2017 26,509.60
DESKTOP COMPUTER 139-987 1/24/2017 City Legal Office City Legal Office Serviceable; existing as of 3/9/2017; for Verification 26,509.60
DESKTOP COMPUTER 139-993 1/24/2017 City Legal Office City Legal Office serviceable; existing as of 09/27/2017 26,509.60
HARD DRIVE 223-008-010-IT0772b 260-5992 11/3/2009 Health Services Office Health Services Office with PRS # 40-17 dated 3/14/2017; From GSO 4,070.00
ID PRINTER 414-1834 9/13/2017 General Services Office General Services Office serviceable; existing as of 09/25/2017 156,000.00
LAPTOP COMPUTER 140-651 1/24/2017 Baguio City Police Office Baguio City Police Office serviceable; existing as of 12/14/2017 35,180.08
PRINTER 223-006-IT0681a 414-4606 11/27/2008 city treasurer's office city treasurer's office serviceable; from Budget Office 31,000.00
PRINTER 223-006-IT0681b 414-4606 11/27/2008 city treasurer's office city treasurer's office serviceable; from Budget Office 31,000.00
PRINTER 223-001-002-ITI065b 414-9955 5/13/2011 City Engineers' Office City Engineers' Office returned; w/ PRS# 208-17 dated 10/26/2017 2,560.00
PRINTER 223-001-003-IT1114a 139-1482 10/24/2011 City Treasurer's Office City Treasurer's Office serviceable; part of a computer set from Regino Ragudo 2,800.00
PRINTER 223-001-003-IT1114c 139-1484 10/24/2011 City Treasurer's Office City Treasurer's Office serviceable; Existing as of 5/10/2016 2,800.00
TELEPHONE 223-009-IT0818 4/22/2010 city budget office city budget office serviceable 3,244,000.00
TELEPHONE 223-009-IT0818 4/22/2010 city budget office city budget office for repair of various telephone lines with JEV-2015-03- 187,000.00
UPS 223-008-003-IT0946 573-7500 3/10/2011 city mayor's office city mayor's office Transferred to Rosa L. Moresto under CMO (new are 1,950.00
UPS 223-015-003-IT2069b 573-1592 8/9/2017 City Assessor's Office City Assessor's Office serviceable; existing as of 8/14/2017 4,450.00
TOTAL IT EQUIPMENT AND SOFTWARE 6,842,725.26
MACHINERIES
WATER PUMP 226-001-M036 598-415 1/9/2012 City Environment & Parks City Environment & Parks Management serviceable; existing as of 12/19/2017, to be transferred 68,000.00
TOTAL MACHINERIES 68,000.00
COMMUNICATION EQUIPMENT
FAX MACHINE 229-004-CE004 221-1319 9/5/2002 Office of the City Human Office of the City Human Resource Officer with PRS # 261-15 dated 12/10/2015 6,226.26
FAX MACHINE 229-004-CE0221 81 10/28/2002 Office of the Local Civil Office of the Local Civil Registrar w/ PRS # 176-16 Dated 05/18/2016 8,000.00
MACHINE, FACSIMILE 229-004-CE033 221-954 9/7/2006 City Administrator's Office City Administrator's Office w/ PRS #023-17 Dated 02/23/2017 7,500.00
PUBLIC ADDRESS 7/5/2017 City Treasurer's Office City Treasurer's Office serviceable 900,000.00
TELEPHONE 229-001-CE008 10/23/2002 sangguniang panglunsod sangguniang panglunsod book value as of 6/30/2016 to be deducted from benefits 880.00
TOTAL COMMUNICATION EQUIPMENT 922,606.26
CONCRETE MIXER, 1 230-007-HE017 12/3/1998 City Engineers' Office City Engineers' Office returned; w/ PRS# 193-12 47,380.00
Disaster Response and Rescue Equipment
FIRE EXTINGUISHER 231-003-DRE0777 224-1860 5/13/2015 sangguniang panglunsod sangguniang panglunsod serviceable; recorded under CEPMO by AO; tagged; 5,487.00
RESCUE & SAFETY 1069-2036 & 9/22/2017 Bureau of Fire Prevention & Bureau of Fire Prevention & Safety w/ LONGANGEN, Freddie M. 2,799,999.00
TOTAL DISASTER 2,805,486.00
AUTOCLAVE 233-003-001-MDL054 7/6/2007 returned; PRS# 273-16 dated 9/8/2016 34,895.00
CART 233-001-010-MDL094 2/3/2010 serviceable @ X-Ray room as of June 16, 2016 10,000.00
DOPPLER 233-001-014-MDL0257a 2/26/2013 with PRS # 203-15 dated Oct. 16 2015 36,000.00
TOTAL MEDICAL, DENTAL AND LABORATORY EQUIPMENT 80,895.00
SPORTS EQUIPMENT
ABKING 235-001-002-SE050a 11/12/2004 City Administrator's Office City Administrator's Office w/ PRS # 051-16 Dated 02/04/2016 2,760.00
ABKING 235-001-002-SE050b 11/12/2004 City Administrator's Office City Administrator's Office w/ PRS # 051-16 Dated 02/04/2016 2,760.00
ABROCKET 235-001-002-SE054a 851-84 1/11/2012 City Administrator's Office City Administrator's Office w/ PRS # 051-16 Dated 02/04/2016 2,550.00
ABROCKET 235-001-002-SE054b 851-85 1/11/2012 City Administrator's Office City Administrator's Office w/ PRS # 051-16 Dated 02/04/2016 2,550.00
ABROCKET 235-001-002-SE054c 851-86 1/11/2012 City Administrator's Office City Administrator's Office w/ PRS # 051-16 Dated 02/04/2016 2,550.00
AIR CLIMBER 235-001-008-SE058b 856-95 1/11/2012 City Administrator's Office City Administrator's Office w/ PRS # 051-16 Dated 02/04/2016 5,294.00
AIR CLIMBER 235-001-008-SE058c 856-96 1/11/2012 City Administrator's Office City Administrator's Office w/ PRS # 051-16 Dated 02/04/2016 5,294.00
FLOATERS/MAT 235-005-SE0137 1038-157 & 1/13/2017 City Administrator's Office City Administrator's Office serviceable 212,500.00
STATIONARY BIKES 235-001-007-SE070b 7/31/2014 City Administrator's Office City Administrator's Office serviceable 11,800.00
STATIONARY BIKES 235-001-007-SE070c 7/31/2014 City Administrator's Office City Administrator's Office serviceable 11,800.00
STATIONARY BIKES 235-001-007-SE070d 7/31/2014 City Administrator's Office City Administrator's Office serviceable 11,800.00
TONER AB CIRCLE 235-001-002-SE056a 854-90 1/11/2012 City Administrator's Office City Administrator's Office w/ PRS # 051-16 Dated 02/04/2016 7,053.00
TONER AB CIRCLE 235-001-002-SE056b 854-91 1/11/2012 City Administrator's Office City Administrator's Office w/ PRS # 051-16 Dated 02/04/2016 7,053.00
TONER AB CIRCLE 235-001-002-SE056c 854-92 1/11/2012 City Administrator's Office City Administrator's Office w/ PRS # 051-16 Dated 02/04/2016 7,053.00
TOTAL SPORTS EQUIPMENT 292,817.00
TECHNICAL AND SCIENTIFIC EQUIPMENT
CONCRETE BEAM 236-001-003-TS073b 141-6784 (2) 6/19/1998 City Engineers' Office City Engineers' Office serviceable; existing as of 11/10/2015 2,500.00
CONCRETE BEAM 236-001-003-TS073c 141-6784 (3) 6/19/1998 City Engineers' Office City Engineers' Office serviceable; existing as of 11/10/2015 2,500.00
DISTILLING 236-002-001-TS004 6/30/2004 department of education department of education serviceable; Baguio City National High School 191,150.00
DISTILLING 236-002-001-TS005 6/30/2004 department of education department of education serviceable; BCNHS-Loakan Annex 191,150.00
DISTILLING 236-002-001-TS007 6/30/2004 department of education department of education serviceable; BCNHS-Roxas Annex 191,150.00
DISTILLING 236-002-001-TS003 6/30/2004 department of education department of education serviceable; Irisan Nat'l HS 191,150.00
DISTILLING 236-002-001-TS006 6/30/2004 department of education department of education serviceable; Pines City National High School 191,150.00
LIQUID LIMIT SET 236-001-003-TS081 175-6709 1/12/2001 City Engineers' Office City Engineers' Office serviceable; existing as of 08/08/2017 2,500.00
PLATE BEARING TEST 236-001-003-TS091 386-6697 9/9/2002 City Engineers' Office City Engineers' Office serviceable; existing as of 08/08/2017; Noted for PRS 289,000.00
RANGE METER 236-001-012-TS250 965-669 3/21/2014 City Engineers' Office City Engineers' Office serviceable; existing as of 11/05/2015 8,500.00
SPACERS 236-001-003-TS096 474-6698 6/14/2002 City Engineers' Office City Engineers' Office serviceable; existing as of 08/08/2017 11,200.00
TOTAL TECHNICAL AND SCIENTIFIC EQUIPMENT 1,271,950.00
MOTOR VEHICLES
AIR COMPRESSOR 4-2094 11/21/2017 City Engineers' Office City Engineers' Office serviceable; existing as of 11/24/2017 1,680,000.00
DUMP TRUCK 241-002-001-8751-SFS790 12/15/1995 City Veterinary Office City Veterinary Office returned; with PRS # 291-16 dated 10/18/2016 380,000.00
TRUCK, VACUUM 622-1833 4/7/2017 City Environment & Parks City Environment & Parks Management serviceable, existing as of 12/19/2017 7,382,480.00
L 300 Versa Van Standard 241-004-001-1181-SEF197 11/5/1999 Baguio City Police Office Baguio City Police Office SOLD - Auction dated 16-Aug-2017 610,000.00
Adventure GLX/Gas 241-001-002-1181-SFS822 10/27/2005 Baguio City Police Office Baguio City Police Office SOLD - Auction dated 16-Aug-2017 739,950.00
TOTAL MOTOR 10,792,430.00
GRAND TOTAL 294,645,987.72

Annex "D"
Schedule of Past Due Cash Advances
As of December 31, 2017
Age of Cash
Name of Accountable Date Unrefunded Unliquidated Due Date for
Purpose Advance
Officer/Employee Granted Amount * Amount * Liquidation *
(days)
ADVANCES FOR OPERATING EXPENSE
GENERAL FUND
(Bal) For payment of BCNHS students' incentive allowance for
BALICAG, MARIA G. 18-Apr-17 1,200.00 30-Jun-17 184
January to March 2017
TOTAL ADVANCES FOR OPERATING EXPENSES 1,200.00 -
ADVANCES FOR PAYROLL
SPECIAL EDUCATION FUND
(Bal) For payment of employees' services salaries & other
ADUBE, OFELIA 2-Feb-16 0.09 30-Jun-17 184
benefits
TOTAL ADVANCES FOR PAYROLL 0.09 -
SPECIAL CASH ADVANCE
FLORES, PHILIP pre-Oct 2006 24,432.50 31-Dec-06 4018
TOTAL ADVANCES FOR PAYROLL 24,432.50 -
TRAVEL ADVANCES
GENERAL FUND
ALMOJUELA, ESTER Q. (Bal) Manila - SEC, Dec 6-7 2016 6-Dec-16 1,000.00 8-Jan-17 357
(Bal) 137TH PCQAL Annual Convention, MANILA, SEPT 27
ASPIRAS, LORELYN LUDMELIA F. 26-Sep-16 5.00 31-Oct-17 61
TO 30, 2016
(Bal) 19th SCOPHIL Convention, Boracay Aklan, April 19-21,
ATIJERA, RUBEN L. 23-Feb-17 1,479.00 22-May-17 223
2017
(BAL) 1ST QTR PCL MEETING & 8TH CCLLEP,
BAGBAGEN, FRED L. 29-Jan-16 5,191.00 6-Feb-17 328
PALAWAN, FEB 1-5, 2016
BAWAYAN, RUTH X. MCLE, Venus Hotel, BC, June 2 2017 23-May-17 9,440.00 3-Jul-17 181
(Bal) 4th Int'l Conf on Children & YA Librarianship, Naga, July
BERNARDO, MERCEDES M. 14-Jul-17 590.00 22-Aug-17 131
19-21 2017
(Bal) Seminar on Motivating Adults to Learn, Bacolod City, Oct
BUAYAN, CESARIA O. 13-Oct-17 0.02 22-Nov-17 39
15-21 2017
CALITONG, HANNAH B. Court of Appeals, August 8-9 2017 7-Aug-17 3,120.00 10-Sep-17 112
(Bal) 8th COSTRAPHIL Convention, Legaspi Albay, May 24-
CASTILLO, EDNA P. 20-Mar-17 1,150.00 27-Jun-17 187
26, 2017
(Bal) PACE Nat'l Assembly & Sportsfest, Davao del Norte,
COROÑA JR., ROBERTO G. 25-Apr-17 1,710.00 5-Jun-17 209
May 2-4 2017
(Bal) Nat'l Open Athletics 2017, Isabela, March 29-April 2,
CORTEZ, DANNY P. 22-Mar-17 413.00 3-May-17 242
2017
DISPO, ERIC Y. Gender Sensitivity Seminar, March 23-24, 2017 21-Mar-17 220.00 25-Apr-17 250
(Bal) 1ST NAT'L MEETING OF PROCESS SERVERS,
ELLAMIL, JEFFREY S. 2-Mar-16 0.40 19-Apr-17 256
NAGA CITY, MAR 18, 2016
(Bal) Manila, Dec 6-7 2016 6-Dec-16 780.93 8-Jan-17 357
Court of Appeals, ManilaMarch 31 2017 3-Apr-17 4.76 3-May-17 242
ESPINUEVA, MARLO D.
Ombudsman, Diliman, Quezon City - July 20-21 2017 19-Jul-17 809.35 22-Aug-17 131
Court of AppealsAugust 8-9 2017 7-Aug-17 3,889.00 10-Sep-17 112
(Bal) DEV'T EFFECTIVE WORK TEAMS, OCT 3-8, 2016,
ESTEPA, LUIS OLYMPIO N. 27-Sep-16 366.00 9-Nov-17 52
CAGAYAN DE ORO
3rd Qtr 2015 VMLP Natl Exec Board Meeting, Iloilo City, July
EVANGELISTA, EDWARD PAUL B. 16-Jul-15 6,030.00 31-Aug-15 853
28-30 2015
(Bal) 19th SCOPHIL Convention-Seminar, Boracay, April 19-
GALANO, BOBBY D. 23-Feb-17 1,479.00 22-May-17 223
21, 2017
GIBAS, MA. JESUSA E. 25-Apr-17 1,450.00 5-Jun-17 209
May 2-4 2017
(Bal) NAT'L CONSULTATIVE MEETING, PASIG CITY,
19-Sep-16 110.00 24-Oct-16 433
SEP 21 TO 23, 2016
(Bal) 2017 Palarong PambansaSan Jose, Antique ProvinceApril
GONZALES, GAUDENCIO, JR. J. 12-Apr-17 2,641.52 30-May-17 215
23-29 2017
(Bal) 4th Women's Martial Arts Festival 2017, ManilaJuly 25-28
20-Jul-17 10.00 29-Aug-17 124
2017
LACSAMANA, CORDELIA C. 6th Asia Smart City, Japan, Oct 25-27 2017 20-Oct-17 60,000.00 28-Nov-17 33
LAURETA, GLORIA G. Personality Dev't Seminar, Feb 23-24 2017 28-Feb-17 220.00 25-Mar-17 281
(Bal) 8th COSTRAPHIL Convention, Legaspi Albay, May 24-
MENDOZA, ANITA A. 20-Mar-17 1,150.00 27-Jun-17 187
26, 2017
NAFIANOG, ROGER L. MCLE, Venus Hotel, Kisad Rd, Baguio City, June 2 2017 23-May-17 9,440.00 3-Jul-17 181
(Bal) NEO-NEB and CLEP meeting, Davao City, Sep 18-20
OLOWAN, FAUSTINO A. 4-Sep-17 11,380.00 22-Oct-17 70
2017
ORDUÑA, LUDIVINA A. (Bal) SEC, NWRB & Court of Appeals, Manila, March 8, 2017 7-Mar-17 200.78 9-Apr-17 266
PARROCHA, JUAN E. Gender Sensitivity Seminar, March 23-24, 2017 21-Mar-17 220.00 25-Apr-17 250
PULMANO, CONCEPCION X. 25-Apr-17 1,450.00 5-Jun-17 209
May 2-4 2017
(Bal) Benchmarking, Planning, Cabanatuan & Aurora, June 7-9
RAGUDO, RHOEL G. 7-Jun-17 750.00 10-Jul-17 174
2017
(Bal) NAIA, Manila, April 4 & 7, 2017 3-Apr-17 0.56 8-May-17 237
(Bal) 2017 Palarong Pambansa, Apr 23-29 2017 19-Apr-17 1,644.00 30-May-17 215
(Bal) Court of Appeals Manila, Aug 18 2017 17-Aug-17 1,423.38 19-Sep-17 103
RAMIREZ, LOUIE CARLO T.
(Bal) Manila - to ferry Mr. Christopher TeoxonAugust 31, 2017 4-Sep-17 841.55 30-Sep-17 92
(Bal) NAIA, Oct 25, 2017 6-Nov-17 0.81 26-Nov-17 35
23-Feb-17 684.00 22-May-17 223
21, 2017
RAMOS, REYNALDO X.
(Bal) PACE National Assembly, Tagum City, Davao del Norte
23-Feb-17 1,710.00 5-Jun-17 209
May 2-4 2017
(Bal) 4th Int'l Conf on Children & YA Librarianship, Naga, July
REQUILMAN, FE F. 14-Jul-17 590.00 22-Aug-17 131
19-21 2017
(Bal) DEV'T EFFECTIVE WORK TEAMS, OCT 3-8, 2016,
27-Sep-16 366.00 9-Nov-16 417
CAGAYAN DE ORO
RILLORTA, PAUL T.
(Bal) 2017 Palarong PambansaSan Jose, Antique ProvinceApril
12-Apr-17 2,641.52 30-May-17 215
23-29 2017
(Bal) JACOPHIL NAT'L CONVENTION ON FEB 22-24,
SERRANO, TERESA X. 2-Feb-16 210.00 25-Mar-16 646
2016 AT NAGA CITY
SIAPNO, FRANCISCO D. 25-Apr-17 1,710.00 5-Jun-17 209
May 2-4 2017
SOMERA, ARIEL C. Banaue, Ifugao - to ferry HSO staffMay 31-June 1 2017 26-May-17 4,570.00 2-Jul-17 182
TOLENTINO, ALBERT G. 2-Mar-17 3,186.74 22-May-17 223
21, 2017
URMAZA, MARLON C. (Bal) 2017 Palarong Pambansa, Apr 23-29 2017 12-Apr-17 2,249.52 30-May-17 215
VALBUENA, EUGENE DOMINIC A. Gender Sensitivity Seminar, March 23-24, 2017 21-Mar-17 220.00 25-Apr-17 250
Regional School Press Conference, La Trinidad, Benguet,
LIPA-EN, YOLANDA 13-Dec-16 790.00 14-Jan-17 351
December 7-10, 2016
TRUST FUND
(Bal) Travel ofTWG of Asin Hydro to NWRB in Manila on June
RAMIREZ, LOUIE CARLO T. 14-Jun-17 510.00 17-Jul-17 167
16, 2017
TOTAL TRAVEL ADVANCES 51,888.84 98,159.00
TOTAL UNLIQUIDATED/UNREFUNDED CASH ADVANCES 77,521.43 98,159.00

Annex "E"
City Government of Baguio

Schedule of unimplemented projects under 20% Local Development
For Calendar Year 2017
Implemen- Amouont of Reasons for

Source of
No. Program/Project/Activity Title Location ting Project Not Partial/Non-
Fund
Office Implemented implementation
Table 1. Preparation of Program of Work
1 G. Survey and Fencing (Phase I) of Wright Park LDF 2017 CBAO 6,663,000.00 For POW preparation
Forbes Forest Reservation No. 3 Annual Budget
2 I. Construction of Slaughter Sewage Andres Bonifacio LDF 2017 CBAO/CEO/ 20,000,000.00 POW/TOR on-going as
Treatment Plant Annual Budget CEPMO of Dec. 31, 2017
3 Rehabilitation of Road and Drainage East Bayan Park LDF 2017 CEO 1,800,000.00 POW prepared as of
Annual Budget Dec. 31, 2017
4 B. Rehabilitation and improvement of Baguio Athletic LDF 2017 CBAO 25,000,000.00 POW prepared as of
swimming pool (including solar panel) Bowl Annual Budget Dec. 31, 207 for
submission to BAC
5 Improvement and construction of Bakakeng CentralLDF 2017 CEO 100,000.00 POW prepared as of
pathway at Km 3 Highway Annual Budget Dec. 31, 2017
6 Concreting of Basketball Court Asin Road LDF 2017 CEO 100,000.00 For POW preparation
Pavement, Purok I Annual Budget
7 Improvement of Garden Baguio Burnham LDF 2017 CBAO 600,000.00 POW ongoing
Park c/o CEPMO Annual Budget
8 Construction of roof of the stage Baguio Central LDF 2017 CBAO 300,000.00 POW on-going
within the covered court School Annual Budget
9 Continuation of the improvement of Bakakeng LDF 2017 CBAO 550,000.00 POW ongoing
multipurpose hall at Purok 6 Norte/Sur Annual Budget
10 Improvement of Multi-purpose Hall Pinsao Proper LDF 2017 CBAO 100,000.00 POW ongoing
Annual Budget
Sub-total 55,213,000.00
Table 2. Program of Work submitted to TWG/BAC
1 Rerouting of sewerline, inverted siphon Trancoville LDF 2017 CEO 10,000,000.00 Published for bidding
at Fianza's Compound to Sanitary Annual Budget
Camp Road
2 Rehabilitation of sewerline at Botanical Manuel Roxas LDF 2017 CEO 2,500,000.00 indorsed technical
Park Nursery to Tobishima line along Barangay Annual Budget working group 9/12/17
Teacher's Camp Bridge
3 Rehabilitation of sewerline at Urbano Palma-Urbano LDF 2017 CEO 200,000.00 indorsed to TWG
St., 1st Rd. Palma & 2nd Rd. Palma Annual Budget 10/19/2017
4 Construction of sewer line at Purok 6 Camdas LDF 2017 CEO 250,000.00 indorsed to TWG
and 7 (Chinatown and Riverside) Annual Budget 7/26/2017
5 Continuation of Sewer at Purok 1 Upper Market LDF 2017 CEO 300,000.00 indorsed to TWG
Subdivision Annual Budget 1/19/2018
6 Improvement of Bengao Road (Various Bakakeng Central LDF 2017 CEO 3,000,000.00 indorsed to TWG
location) Annual Budget 10/19/2017
7 Rehabilitation at Bado Dangwa Road, Cresencia Village LDF 2017 CEO 250,000.00 indorsed to TWG
Purok 3 Annual Budget 5/19/2017
8 Construction/Installation of concrete Dominican- LDF 2017 CEO 200,000.00 indorsed to TWG
pipes for the drainage system along St. Mirador Annual Budget 11/19/2017
Anthony Street
9 C. Completion of the Rehabilitation of Malcolm Square LDF 2017 CBAO 2,000,000.00 Forwarded to BAC on
Malcolm Square (Comfort Room, Annual Budget November 13, 2017
Green Wall, Cistern, etc.)
10 General Improvement of Day Care Marcoville LDF 2017 CBAO 600,000.00 Forwarded to BAC on
Center/Schools Annual Budget August 10, 2017
11 Construction of 2nd Floor for Day Military Cut-off LDF 2017 CBAO 1,000,000.00 Forwarded to BAC on
Care Center Annual Budget September 28, 2017
12 Repainting & re-wiring of 1st Floor Pacdal LDF 2017 CBAO 600,000.00 For change of title to
Ceiling of Day Care Center/Schools Annual Budget “Improvement of Day
Care Center”, letter
forwarded to SP on July
4, 2017
13 Roofing of the school's quadrangle of Imelda Marcos LDF 2017 CBAO 200,000.00 Forwarded to BAC on
Roxas National High School at North Annual Budget August 8, 2018
Sto. Tomas Road
14 Construction and rehabilitation of alley Bakakeng Central LDF 2017 CEO 100,000.00 indorsed to TWG
at Km. 4 Bakakeng Central going to Annual Budget 11/10/2017
Dalagan's residence
15 Road improvement Cabinet Hill- LDF 2017 CEO 100,000.00 indorsed to TWG
Teachers Camp Annual Budget 8/4/2017
16 Construction of canal from Palangyao Camp 8 LDF 2017 CEO 100,000.00 indorsed to TWG
to Labchoy residence Annual Budget 9/5/2017
17 Construction of drainage canal, Fairview LDF 2017 CEO 100,000.00 TWG 11/14/2017
stepway with riprap and railing located Annual Budget
at Purok 7, Anthurium Alley, Sunnyside
Fairview near Pojas Residence
18 Construction of the covered drainage Fairview LDF 2017 CEO 100,000.00 TWG 6/29/2017
canal Annual Budget
19 Construction of covered canal at Purok Fairview LDF 2017 CEO 100,000.00 TWG 11/14/2017
7 Sunnyside Fairview Annual Budget
20 Concreting of roads at Purok 3 in front Gibraltar LDF 2017 CEO 150,000.00 TWG 10/19/2017
of the house Ms. Laila Saguilot Annual Budget
21 Construction of culvert and steps of Honeymoon- LDF 2017 CEO 150,000.00 TWG 9/5/2017
existing access road at Purok 8, Holyghost Annual Budget
Interior Rimando road, fronting Aquino
residence
22 Road improvement Irisan LDF 2017 CEO 100,000.00 TWG 11/14/2017
Annual Budget
23 Improvement of drainage canal in front Irisan LDF 2017 CEO 150,000.00 TWG 9/20/2017
of Mr. Dizon residence at Purok 19 Annual Budget
24 Restoration of the eroded road near the Irisan LDF 2017 CEO 100,000.00 TWG 11/14/2017
residence of Mr. A. Cutay at Purok 5 Annual Budget
25 Continuation of concreting of pathway Kias LDF 2017 CEO 100,000.00 TWG 7/20/2017
from Jimmy Viscaya's residence to Annual Budget
Ekman's residence at Purok 1
26 Construction of alley at the area on the Leonila Hill/West LDF 2017 CEO 100,000.00 TWG 11/14/2017
side of Fuchigami-Agdisel property Bayan Park Annual Budget
going down to the residences with the
population of Fifty persons behind the
main road at Evangelista Street
27 Completion of the box culvert canal in Middle Quirino LDF 2017 CEO 150,000.00 TWG 12/14/2017
the former lagoon at Block 4 Tapao Hill Annual Budget
portion
28 Improvement of canal and installation Middle Quirino LDF 2017 CEO 30,000.00 TWG 12/14/2017
of railings Hill Annual Budget
29 Improvement of alley/road at Block 1 Middle Qurino Hill LDF 2017 CEO 400,000.00 TWG 12/14/2017
Annual Budget
30 Completion of footbridge connecting New Lucban LDF 2017 CEO 50,000.00 TWG 7/20/2017
New Lucban and Alfonso Tabora Annual Budget
barangay located at Purok 3 Northwest
side of the Sagudin River
31 Rehabilitation of the main entrance New Lucban LDF 2017 CEO 100,000.00 TWG 7/20/2017
going to Magsaysay National High Annual Budget
School
32 Construction of Pathway at Purok 2 Outlook Drive LDF 2017 CEO 100,000.00 TWG 11/14/2017
Annual Budget
33 Concreting /cementing and riprapping Pinget LDF 2017 CEO 250,000.00 TWG 10/5/2017
of road near basketball court at Purok Annual Budget
12, Lower Pinget
34 Continuation of stairway alley Pinsao Pilot LDF 2017 CEO 300,000.00 TWG 8/4/2017
Project Annual Budget
35 Improvement of flood control and San Vicente LDF 2017 CEO 600,000.00 TWG 8/15/2017
waterways Annual Budget
36 Repair of road SLU-SVP LDF 2017 CEO 100,000.00 TWG 7/13/2017
Annual Budget
37 Rehabilitation of canal, stairs and South Central LDF 2017 CEO 100,000.00 TWG 9/19/2017
pathway along Anthorium Alley Aurora Hill Annual Budget
38 Construction of hand railings at Purok Upper Dagsian LDF 2017 CEO 100,000.00 TWG 9/15/2017
1&2 Annual Budget
39 Concreting of spillway canal at Upper Dagsian LDF 2017 CEO 100,000.00 TWG 7/26/2017
watershed area Annual Budget
40 Continuation of sewerline Upper Market LDF 2017 CEO 100,000.00 TWG 9/12/2017
Subdivision Annual Budget
41 Completion of drainage canal at Purok Upper Market LDF 2017 CEO 150,000.00 TWG 9/5/2017
3 Subdivision Annual Budget
42 Rehabilitation drainage canal from Upper Market LDF 2017 CEO 200,000.00 TWG 9/5/2017
Inggo residence to Bondad residence at Subdivision Annual Budget
Purok 2
43 Concreting of drainage canal and open Upper QM LDF 2017 CEO 100,000.00 TWG 1/19/2018
cross drainage along Gladiola Extension Annual Budget
44 Construction or laying out of the Upper QM LDF 2017 CEO 100,000.00 TWG 1/19/2018
covered canal in front of the house of Annual Budget
Mr. and Mrs. Romeo Mamorno at
Gladiola Street
45 Continuation of road at Copper street Upper Quezon Hill LDF 2017 CEO 300,000.00 TWG 1/19/2018
extension fronting Nabutel's residence Annual Budget
to Nelia Dizon residence going up to
Dela Cruz residence at Iron Street
46 Continuation/extension of barangay Bakakeng CentralLDF 2017 CBAO 150,000.00 Forwarded to BAC on
multi-purpose hall Annual Budget November 15, 2017
47 Fencing and putting of grills at Day Bakakeng Central LDF 2017 CBAO 150,000.00 Forwarded to BAC on
Care Center, Crystal Cave Annual Budget August 2, 2017
48 Rehabilitation of comfort room for Bakakeng Central LDF 2017 CBAO 150,000.00 Forwarded to BAC on
Crystal Cave Elementary School Annual Budget November 3, 2017
49 Improvement of children's playground Bayan Park, LDF 2017 CBAO 450,000.00 Forwarded to BAC on
at Bayan Park Aurora Hill Annual Budget November 29, 2017
50 Improvement of day care center 2 Dontogan LDF 2017 CBAO 500,000.00 Forwarded to BAC on
Annual Budget November 15, 2017
51 Construction of covered court at Gibraltar LDF 2017 CBAO 100,000.00 Forwarded to BAC on
Baguio City National High School-Rizal Annual Budget April 4, 2017 (clustered
Annex with 2015 AIP)
52 Construction of Additional School Gibraltar LDF 2017 CBAO 400,000.00 Forwarded to BAC on
Building at Rizal Elementary School Annual Budget January 25, 2018
(clustered)
53 Continuation of Livelihood Building Holyghost Proper LDF 2017 CBAO 100,000.00 Forwarded to BAC on
Annual Budget October 3, 2017
54 Installation of garbage cage at Purok 1 Loakan Liwanag LDF 2017 CBAO 120,000.00 Forwarded to BAC on
and Purok 6 Annual Budget August 8, 2017
55 Rehabilitation of Multi-purpose Hall at Lower Dagsian LDF 2017 CBAO 200,000.00 Forwarded to BAC on
Purok 3 Annual Budget July 27, 2017
56 Improvement of barangay view deck Middle Quirino LDF 2017 CBAO 150,000.00 Forwarded to BAC-TWG
Hill Annual Budget on August 2, 2017
(Change title to
"Construction of Tanod
Outpost at the Barangay
View Deck" )
57 Construction of the Eco-park of New Lucban LDF 2017 CBAO 100,000.00 Forwarded to BAC on
Magsaysay Elementary School c/o Annual Budget October 5, 2017
Magsaysay Elementary School Parents
Teachers Association
58 Continuation of building construction Pacdal LDF 2017 CBAO 200,000.00 Forwarded to BAC on
of Rizal Elementary School Extension Annual Budget January 25, 2018
at Liteng (clustered)
59 Improvement of Rizal Elementary Pacdal LDF 2017 CBAO 200,000.00 Forwarded to BAC on
School Extension at Liteng Annual Budget January 25, 2018
(clustered)
60 Repair of comfort room at day care Upper Dagsian LDF 2017 CBAO 100,000.00 Forwarded to BAC on
center Annual Budget July 20, 2017
Sub-total 28,950,000.00
Table 3. Projects for re-alignment or cancellation/reversion of fund
1 Repair of senior citizen's multi-purpose Honeymoon- LDF 2017 CBAO 100,000.00 Not feasible-Road right
hall at Purok 4 Holyghost Annual Budget of way. Recommended
for reversion of fund
2 Improvement of road lot 6 near Dengay Irisan LDF 2017 CEO 150,000.00 no land ID
residence at Purok 14 Annual Budget
3 Road opening at Purok 3 Spring Hills in Loakan Apugan LDF 2017 CEO 350,000.00 no land ID
front of Querowin Segundo to Rudy Annual Budget
Chalmas
4 Construction of perimeter concrete Loakan Liwanag LDF 2017 CBAO 200,000.00 No land ID.
fence of Barangay Hall Compound at Annual Budget Recommended for
Purok 3 reversion of fund
5 Rehabilitation of Prk Bubon Spring with Loakan Proper LDF 2017 CBAO 100,000.00 No land ID.
Fencing Annual Budget Recommended for
reversion of fund
6 Construction of day care center West Quirino Hill LDF 2017 CBAO 200,000.00 Not feasible. No Land
between Bacoco and Dicdican Annual Budget ID. Recommeneded for
residence reversion of fund
7 Construction of DPS welcome ark at DPS LDF 2017 CBAO 100,000.00 Recommended for
Purok 2 Military Cut Off circle exit Annual Budget reversion of fund-
insufficient fund
8 Construction of a Senior Citizen Multi- Loakan Apugan LDF 2017 CBAO 300,000.00 Not feasible. Insufficient
purpose Hall Annual Budget fund. Recommended for
reversion of fund
9 Construction of tanod Outpost North Sanitary LDF 2017 CBAO 75,000.00 Not feasible. Insufficient
Camp Annual Budget fund. Recommended for
reversion of fund
10 Construction of School Covered Court, Upper Dagsian LDF 2017 CBAO 100,000.00 Not feasible. Insufficient
Phase 1, Jose P. Laurel Elementary Annual Budget fund. Recommended for
School reversion of fund
11 Construction of one (1) 80 sqm Wright Park LDF 2017 CBAO 200,000.00 Not feasible. Insufficient
Multipurpose Shed and two (2) 24- Annual Budget fund. Recommended for
meter horse sheds reversion of fund
12 Reconstruction of waiting shed in front Camp 8 LDF 2017 CBAO 100,000.00 Recommended for
of Camp 8 Kalipi Livelihood Center Annual Budget reversion of fund (three
failed bidding)
13 Construction of tanod Outpost at Purok Imelda Village LDF 2017 CBAO 100,000.00 Recommended for
4 Annual Budget reversion of fund. Three
failed bidding
14 Construction of bleachers between the Manuel Roxas LDF 2017 CBAO 100,000.00 Three failed bidding.
post of the barangay covered court Annual Budget Recommended for
reversion of fund
15 Rehabilitation of sewerline at T. Claudio Harrison-Carantes LDF 2017 CEO 2,000,000.00 for Re-alignment due to
to LMS-DENR Barangay Annual Budget change of project title
(w/ resolution)
16 Construction of sewerline at Brookside West Bayan LDF 2017 CEO 1,800,000.00 for Re-alignment due to
Creek (Leonila Hill) Annual Budget change of project title
Barangay (w/ indorsement)
17 Rehabilitation/repair of sewerline along Engineer's Hill LDF 2017 CEO 8,000,000.00 for Re-alignment due to
Ganzon alley from Gayot Residence up Annual Budget change of project title
to Cervantes Residence (w/ indorsement)
18 Continuation of rehabilitation of sewer East Bayan Park LDF 2017 CEO 120,000.00 for Re-alignment due to
line at Purok 1 from Fermin's Annual Budget change of project title
Residence to Reyes residence (w/ indorsement)
19 Improvement of drainage and sidewalk Burnham-Legarda LDF 2017 CEO 500,000.00 for Re-alignment due to
main road at General Lim Street Annual Budget change of project title
(w/ indorsement)
20 Concreting of Grounds at Irisan Irisan LDF 2017 CEO 300,000.00 for Re-alignment due to
National High School Annual Budget change of project title
(w/ indorsement)
21 Concreting of Kenneth Pucdo Road Camp 7 LDF 2017 CEO 1,000,000.00 for Re-alignment due to
near Gasic Residence Located at Annual Budget change of project title
Montecillo (w/ indorsement)
22 Rehabilitation of canal at the Doña Camp 8 LDF 2017 CEO 50,000.00 for Re-alignment due to
Aurora H. Bueno Elementary School Annual Budget change of project title
(w/ indorsement)
23 Construction of drainage canal with Fairview LDF 2017 CEO 100,000.00 for Re-alignment due to
railings at Orchid Street, Purok 1 Annual Budget change of project title
(w/ indorsement)
24 Rehabilitation of Police Village main Irisan LDF 2017 CEO 200,000.00 for Re-alignment (change
road leading to San Carlos Elementary Annual Budget location)
School located at Purok 20
25 Improvement of main road drainage Irisan LDF 2017 CEO 100,000.00 for Re-alignment due to
canal from Mr. Abes connecting in Annual Budget change of project title
front of Mrs. Jenelyn Miguel at Purok (w/ indorsement)
14A
26 Improvement of Canal at Purok 14A, Irisan LDF 2017 CEO 100,000.00 for Re-alignment due to
UP-Cypress, from Miguel's Residence Annual Budget change of project title
to Oribello's Residence (w/ indorsement)
27 Continuation of construction and Leonila Hill/West LDF 2017 CEO 150,000.00 for Re-alignment due to
improvement of alley and stairways Bayan Park Annual Budget change of project title
leading to North Sanitary Camp (w/ indorsement)
28 Construction and improvement of San Vicente LDF 2017 CEO 250,000.00 for Re-alignment due to
Pathways at 5 Puroks Annual Budget change of project title
(w/ indorsement)
29 Barangay Sports Development Program- Various LDF 2017 CBAO 2,000,000.00 No Breakdown
Installation of Electronic Score Board Barangays, Annual Budget
in all Barangay and School Basketball Baguio City
Courts in the City of Baguio
30 Improvement and repair of the SLU- SLU-SVP LDF 2017 CBAO 100,000.00 Suspended as of
SVP Multi-Purpose Hall Annual Budget December 1, 2017 due to
awaiting of the
completion of Phase I)
31 Construction of Additional School, Bakakeng LDF 2017 CBAO 400,000.00 For reversion of fund,
Bakakeng Elementary School Norte/Sur Annual Budget project is already
implemented by DPWH
32 Additional funding for DPS LDF 2017 CBAO 1,000,000.00 Project completed with
rehabilitation/renovation and restoration Annual Budget 2016 LDF, for re-
of the Craft and Production Center alignment to various
(CPC) building projects as per ordinance
proposed by Councilor
Lawana
Sub-total 20,345,000.00
Table 4. Other reasons
30 Access road to Integrated Solid Waste Sto. Tomas LDF 2017 CEO 25,000,000.00 indorsed to DPWH
Disposal site (Phase 2) Central Annual Budget
32 A. Refurbishment of the Baguio City Baguio City Hall LDF 2017 CBAO 20,000,000.00 For outsourcing
Hall Annual Budget
33 Purchase of CCTV Loakan Proper LDF 2017 City Budget 150,000.00 No Master Plan
Annual Budget Office
34 Installation of CCTV camera and Dominican- LDF 2017 City Budget 300,000.00 No Master Plan
paging system Mirador Annual Budget Office
35 Installation of CCTV Greenwater LDF 2017 City Budget 100,000.00 No Master Plan
Village Annual Budget Office
36 Installation of CCTV Loakan Liwanag LDF 2017 City Budget 100,000.00 No Master Plan
Annual Budget Office
37 Installation of CCTV South Central LDF 2017 City Budget 100,000.00 No Master Plan
Aurora Hill Annual Budget Office
1 Road improvement Andres Bonifacio LDF 2017 CEO 100,000.00 awarded but not yet
Annual Budget started
2 Construction of crossdrain located at Fairview LDF 2017 CEO 200,000.00 awarded but not yet
Purok 1, Chamomile Street, Sunnyside Annual Budget started
3 Construction of Drainage Canal, Fairview LDF 2017 CEO 200,000.00 awarded but not yet
stepway with Riprap, Pathway with Annual Budget started
Railing Located at Purok 1 Chamomile
Street, Sunnyside Fairview near
Pecdasen to Magarzo
4 Road improvement Lucnab LDF 2017 CEO 100,000.00 awarded but not yet
5 Road improvement Outlook Drive LDF 2017 CEO 100,000.00 awarded but not yet
6 Construction of rip-rapping and railings Pacdal LDF 2017 CEO 100,000.00 awarded but not yet
7 Construction of cross-drainage along Pacdal LDF 2017 CEO 100,000.00 awarded but not yet
the junction of Maria Basa Annual Budget started
8 Rehabilitation of pathway from Lao-ang Pacdal LDF 2017 CEO 100,000.00 awarded but not yet
to Cario's residence Annual Budget started
9 Riprapping near Bitaga residence Pucsusan LDF 2017 CEO 100,000.00 awarded. w/ NTP
Annual Budget 2/1/2018
10 Construction of pathways near Nestor Pucsusan LDF 2017 CEO 100,000.00 awarded. w/ NTP
Mendoza residence Annual Budget 2/1/2018
11 Rehabilitation of Pathway from Lamsis Pucsusan LDF 2017 CEO 200,000.00 awarded. w/ NTP
Residence Going Down to Genetiano Annual Budget 2/1/2018
Residence
12 Construction of drainage canal and Pucsusan LDF 2017 CEO 100,000.00 awarded. w/ NTP
rehabilitation of pathway with railings Annual Budget 2/1/2018
from mainstream near Marquez
residence going up to Jennifer Hongitan
residence until Ngoslab residence
13 Improvement of flood control and San Vicente LDF 2017 CEO 100,000.00 awarded but not yet
waterways Annual Budget started
14 Construction of road at Atab Sto. Tomas LDF 2017 CEO 150,000.00 awarded but not yet
Proper Annual Budget started
15 Construction of erosion control riprap Upper Dagsian LDF 2017 CEO 200,000.00 awarded. w/ NTP
at watershed area Purok 3 Annual Budget 2/1/2018
16 Rehabilitation of barangay road at Upper Dagsian LDF 2017 CEO 100,000.00 awarded. w/ NTP
Purok 1 & 2 Annual Budget 2/1/2018
17 Construction of erosion control riprap Upper Dagsian LDF 2017 CEO 100,000.00 awarded. w/ NTP
at watershed area, Purok 3 Annual Budget 2/1/2018
Sub-total 47,900,000.00
152,408,000.00
Prepared by: Reviewed by:
Marivic F. Caasi Margie D. Bongait

Date: March 16, 2018 Date: March 16, 2018
Annex "F"
Schedule of Plans, Programs and Activity

City Disaster Risk and Reduction Management Plan
For CY 2017
STATUS OF IMPLEMENTATION
BUDGETED ACTUAL
NO. PROGRAMS/PROJECTS/ACTIVITIES PROJECT PROJECT REMARKS
IMPLEMENT UNIMPLEMEN ONGOING
COST COST
ED TED
PREVENTION AND MITIGATION ACTIVITIES
Construction/Rehabilitation of:
Slope Protection
Slope Protection and Improvement of Alley at 85% Completed;
1 300,000.00 300,000.00 277,125.66
Lower Purok 2 (Phase II), Dontogan Ahead of Schedule
Construction of the Drainage
2 Canal/Stepway/Riprap with Railings at Orchid 200,000.00 200,000.00 For Bidding
St. Purok 1 Sunnyside, Fairview
Construction Of The Drainage Canal With Completed as of
3 200,000.00 200,000.00 190,000.00
Pathways At Sector 2, Greenwater Village 12/02/2017
Slope Protection At Doña Aurora National
4 508,088.66 508,088.66 For Bidding
High School, Aurora Hill Proper
Rehabilitation Of Slope Protection At Upper
5 255,000.00 255,000.00 For Bidding
Malvar, Aurora Hill Proper
Construction Of Roof Shed, Canal, And
6 Pathway Riprap Protection Going To Purok 355,000.00 355,000.00 For Bidding
Pasig, Slaughterhouse
Restoration Of Eroded Riprap At Block Below
7 The Bao-Idang'S Residence, Middle Quirino 157,000.00 157,000.00 156,038.70 Completed
Hill
Rehabilitation Of Eroded Pathway Near
8 203,484.24 203,484.24 For Bidding
Esican'S Residence, Liteng Pacdal
Rehabilitation Of Slope Protection And Ongoing; Behind
9 3,725,000.00 3,725,000.00 2,504,267.37
Drainage, Sto. Tomas Central Schedule
Completion Of Footbridge Connecting New
10 Lucban And Alfonso Tabora At The Northside 218,572.80 218,572.80 For Bidding
Of The Sagudin River, Alfonso Tabora
For Preparation of
Rehabilitation Of Slope Protection, Drainage
Program of Work (to
11 And Pavement At Saint Joseph St. Purok 24-A 2,400,000.00 2,400,000.00
avoid overlapping
San Carlos Heights, Irisan
project with DPWH)
Erosion Control/Canal With Riprap At Lower
12 300,000.00 300,000.00 For Bidding
Atok Trail Turning Point
Rehabilitation Of Road From Middle Quirino Completed as of
13 1,645,882.25 1,645,882.25 1,596,678.92
Hill To West Quirino Hill, Middle Quirino Hill 12/04/2017
Rehabilitation Of Sinkholes At Various
Locations (Fencing/Declogging/Riprap/Canal),
14 Irisan, San Luis, San Roque, Asin,Dontogan, 5,000,000.00 5,000,000.00 With Program of Work
Dominican Mirador, Quezon Hill Proper, Santo
Thomas Proper, Bakakeng Central Lourdes
Drainage System:
Relocation Of Drainage Canal, Lower P.
15 230,000.00 230,000.00 224,000.00 Ongoing
Burgos
Continuation Of Drainage Canal Infront Of
16 Bagto To Dulnuan Going Down Creek At 150,000.00 150,000.00 With Program of Work
Purok 5, Bakakeng Norte/Sur
17 Flood Control Along Bued River, Camp 7 1,180,000.00 1,180,000.00 With Program of Work
Concreting Of Canal From Bumagat'S

18 350,000.00 350,000.00 91,672.50 Completed
Residence To The Creek At Purok 6, Kias
Continuation Of Drainage Canal At Kitma
19 Turning Point Beside Lorie Store, Bakakeng 120,000.00 120,000.00 119,083.54 Completed
Central
Continuation Of Drainage Phase Ii Between
20 Cong-O And Rose Camed Down To Brillo 200,000.00 200,000.00 With Program of Work
Bayaten At Purok I, Loakan Liwanag
45% Completed;
Improvement And Concreting Of Drainage Supended on
21 300,000.00 300,000.00 299,500.00
Canal At Purok 1-5, BGH Compound 12/26/2017 Due to
Change Order
Flood Control (Continuation) At Purok 3
Completed as of
22 Leonor Rivera Street (Creek), Andres 500,000.00 500,000.00 476,748.17
12/22/2017
Bonifacio
Continuation Of Drainage Canal From Posedio
23 Residence To The Main Stream Near Ba-Awa 150,000.00 150,000.00 147,100.00 Ongoing
Residence Purok 2, Pucsusan Barangay
Construction Of Flood Control Project At With Program of

24 100,000.00 100,000.00
Purok 6-7, New Lucban Barangay Work; for Bidding
TOTAL DISASTER PREVENTION AND MITIGATION 18,748,027.95
PROJECTS2,972,882.25 11,070,145.70 4,705,000.00
SUB-TOTAL NO. OF ACTIVITIES 24 6 13 5
DISASTER PREPAREDNESS
Designing And Production Of Disaster Risk For Re-Canvass;

25 Reduction And Management IEC (Information, 1,000,000.00 1,000,000.00 Bidder Did Not Meet
Education And Communication) Materials Required Specs
26 Earthquake Simulation Exercises 500,000.00 500,000.00 Not Utilized
Prizes Not Yet
27 Contest On Iec Designing 200,000.00 200,000.00 198,986.60 Awarded; Amount
Obligated
Waiting For Standard
28 Early Warning Devices And Signages 1,000,000.00 1,000,000.00 Specs Of EWS From
National Level
Seminars and Trainings:
Community Action For Disaster Response
29 400,000.00 400,000.00 336,482.70
And Emergencies (Cadre) For 20 Barangays
30 Ics All Position Course 400,000.00 400,000.00 23,800.00
31 Ics All Hazard 400,000.00 400,000.00 184,869.72
Standard First Aid And Basic Life Support For
32 200,000.00 200,000.00 165,855.42
City Hall Employees
33 Emergency Medical Responders Course 250,000.00 250,000.00 235,863.15
34 Evacuation Management 200,000.00 200,000.00 No Project Proposal
Family Community Development Program
35 200,000.00 200,000.00 Module Outdated
(Fcdp)
Livelihood Program Family Disaster
36 200,000.00 200,000.00 194,337.00
Preparedness Seminar
Barangays have their
Barangay Disaster Risk Reduction
37 450,000.00 450,000.00 Own Budget Allocation
Management Planning Training
for the said Training
No Instructors
38 Disaster Preparedness For PWD's 500,000.00 500,000.00
Available
No Instructors
39 Canine Search And Rescue 500,000.00 500,000.00
Available
Capacity Building
Accreditation And Organization Of Emergency
40 Medical, Rescue And Communication Groups 250,000.00 250,000.00 No Legislation
In The City
Summit On Disaster Risk Reduction And Proposal Not
41 300,000.00 300,000.00
Management Of All Stakeholders In The City Approved
42 Purchase Of Training Equipment 300,000.00 300,000.00 118,980.00
Communication Equipment for Barangays
Develop Community Based Early Warning

System Per District (Base Radio With
43 Complete Accessories And 3 Portable Radios 1,400,000.00 1,400,000.00 794,000.00 Ongoing Procurement
To Be Distributed To 20 Cadre Trained
Barangays)
Develop Contingency Plans and SOP's
A. Review And Revision Of Standard
Operating Procedure And Contingency Plans
Of The City: Incident Command System,
Proposal Not
44 Emergency Response System, Rapid Damage 400,000.00 400,000.00
Approved
And Needs Analysis For Typhoon,
Earthquake, Fire, Flood, Landslide, Mass
Casualty Incident And Disease Outbreak
Improvement of CDRRMO Building /
Evacuation Center
Computerized Communication System For
45 1,450,000.00 1,450,000.00 No Obligation
The CDRRM Office And Operations Center
Construction Of Deepwell At City Engineers
46 800,000.00 800,000.00 No Obligation
Office Motorpool
Rescue and Clearing Equipments
47 Purchase Of Loader 6,812,195.00 6,812,195.00 6,812,195.00 Ongoing Procurement
Basic Rescue Equipment (Spine Board And
48 Collapsible Stretcher & Others) To Be 600,000.00 600,000.00
Distributed To 78 Cadre Trained Barangays
Purchase Of Equipments For High And Low
Angle Rescue (E.G. Kernmantle Ropes,
49 315,867.81 315,867.81 239,000.00
Prusik, Body Harness, Carabiners, Eight
Rings, Etc.)
Evacuation Supplies
Stock Piling Of Food & Basic Emergency
50 Supplies (Family Kits, Beddings & Kitchen 1,500,000.00 1,500,000.00 Buffer Stock Available
Utensils)
TOTAL DISASTER PREPAREDNESS PROJECTS 20,528,062.81 2,465,867.81 8,650,000.00 9,412,195.00
DISASTER RESPONSE
51 Purchase Of 2 Units Ambulance 5,000,000.00 5,000,000.00 5,000,000.00 Ongoing Procurement
52 Purchase Of 2 Units Drones/Gps 400,000.00 400,000.00 No Obligation
TOTAL DISASTER RESPONSE PROJECTS 5,400,000.00 - 400,000.00 5,000,000.00
DISASTER REHABILITATION AND RECOVERY
Livelihood Program For Disaster Victims
53 (Emergency Shelter Assistance, Food For 1,500,000.00 1,500,000.00 No Obligation
Work)
54 Operations Fund During Emergencies/Disasters 250,000.00 250,000.00 No Obligation
Rehabilitation of:
Slope Protection
Eroded Riprap At The Multi Purpose Ground
90%; Ahead Of
55 Of Adiwang Elementary School, Balacbac 2,200,000.00 2,200,000.00 1,547,697.20
Schedule
Barangay
Repair Of Damaged Retaining Wall Of Existing
56 Bridge Along V. Delos Reyes St., Outlook 500,000.00 500,000.00 439,623.74 Completed 11/1/2017
Barangay
Rehabilitation Of Sunken Pavement From
57 David'S Residence Up To Jansen Store At 356,000.00 356,000.00 347,264.54 Ongoing
Yap Street, South Sanitary Camp
Drainage System
Rehabilitation Of Devastated Drainage Canal At
Purok 21 Below Parking Residence Going
58 500,000.00 500,000.00 500,000.00 Ongoing Procurement
Down Near The Seventh Day Adventist
Church, Irisan Barangay
Rehabilitation/Concreting Of Existing Drainage
Re-Estimated; For
59 Near The Property Of Mrs. Miraflor G. Sison, 146,000.00 146,000.00
Bidding
Lourdes Subd. Extension
Repair Of Canal Cover Near Lucban With POW; Indorsed
60 150,000.00 150,000.00
Elementary School, Camdas To TWG
Repair Of Canal At Sector E Gorospe Going Project Suspended;
61 200,000.00 200,000.00 192,318.94
To Jagonase Residence, Country Club Village Needs JHMC Permit
Rehabilitation Of Drainage At Times Transit 35% Complete; Behind

62 259,500.00 259,500.00 255,216.00
Terminal, Sto. Niño Slaughterhouse Schedule
Rehabilitation Of Flood Control (Phase 2) At
Awarded But No
63 Lapitan'S Residence Going To Slaughter, 200,000.00 200,000.00 195,638.44
Contract Yet
Teodora Alonzo
Rehabilitation Of Canal From Robert Aliweng Mobilization;
64 To Victor Bangloy Residence Block 3, East 306,625.00 306,625.00 302,420.61 Suspended 9/22/2017
Quirino Hill Due To Obstruction
Rehabilitation Of Eroded Pathway Near
65 203,484.24 203,484.24 For Bidding
Esican'S Residence, Liteng, Pacdal Barangay
23% Complete; Project
Rehabilitation Of Drainage System Along Dr.
66 220,000.00 220,000.00 Lapsed (45.45%
Cariño Street, Lower QM
Exceeding Time
Rehabilitation Of Drainage Near Hardin Completed as of
67 250,000.00 250,000.00 237,709.85
Residence, Honeymoon Holyghost 12/22/2017
TOTAL DISASTER REHABILITATION AND RECOVERY 7,241,609.24
PROJECTS
750,000.00 2,449,484.24 4,042,125.00
TOTAL AMOUNT FOR PROJECTS 51,917,700.00 6,188,750.06 22,569,629.94 23,159,320.00

TOTAL NO. OF ACTIVITIES 67 16 34 17
*Projects, Programs and activities in response to calamities/disasters were excluded from this table.
Prepared by: Reviewed by:
Fatima M. Wasing Margie D. Bongait

Date: March 16, 2018 Date: March 16, 2018
Annex”G”
Schedule of Projects with deficiencies as Inspected by COA TAS

For Calendar Year 2017
Project for
Location Inspection/ Amount Findings
Contract Review
1 Malcolm Square, Rehabilitation of ₱9,854,936.61 All work items involved were
Baguio City Malcolm Square found completed as per Original
Contract and Variation Order No.
01. Project is 100% accomplished.
However, the concrete pavers
overlaid on the existing pavement
settled in spots. Also, some of the
installed premium pressure treated
lumberwere detached from the
bench.
It is recommended that the
affected pavers, be removed to
regrade, recompact the subbase
before reinstalling the same. For
the timber bench, reinstall the
lumber in accordance with the
approved plans
The timeliness of the completion
of the project could not be
evaluated due to the contradicting
required duration of the project. In
the contract the required duration
is 65 calendar days while
submitted PERT-CPM is 18
months or 540 calendar days. The
estimated duration of the project
in the Program of Work is 180
calendar days.
2 Fairview, Baguio Continuation of 271,054.00 The project is 100% completed.
City the Improvement However, the LGU erroneously
of Day Care computed the liquidated damage
Center of Php 3,314.52 for a delay of 18
calendar days (C.D.) in the
completion of the project. The
delay should have been 21 C.D.
with a corresponding liquidated
dmage of Php 3,866.94. The
difference is Php 552.42.
Project for
Contract Review
3 Purok 3 Asin Concreting with 1,460,517.11 The project was 47.75%
Road, Baguio City riprapping of road accomplished valued at
₱697,287.59 as of inspection on
September 7, 2017.
4 Bakakeng Norte Improvement of 3,030,000.00 The project was completed.
Sur Bakakeng main However, concrete slab under item
road (Phase 3) 405 incurred major scaling. The
affected volume is 23.51 cu.m.
with a cost of Php 133,277.20.
Review on the timeliness of

completion was not conducted due
to lack of documents like Notice
to proceed, suspension and resume
orders and Completion for 100%
accomplishment.
5 Engineer’s Hill, Police Outpost 149,500.00 The project was completed.

Baguio City However various defects were
observed in items 1027 and Spl
VI. Several cracks, formation of
bubbles and flaking were observed
on painted walls and likewise on
the ceiling. The affected area is
23.76 sq.m with a cost of
11,676.72.
Review of timeliness of project
completion revealed that there was
delay of 19 calendar days with a
corresponding liquidated damage
of Php 319.85. The LGU deducted
a liquidated damage of Php 252.51
for a delay of 15 calendar days.
The difference is Php 67.34.
6 Kias, Baguio City Repair of 266,433.42 The project is 99.48 %

dilapidated Day accomplished value at Php
Care Center 265,049.91 because a window
screen with an area of 1.0 sq. was
not installed, cost of which is Php
1,383.51. It was also observed that
1 window screen was damaged.
Project for
Contract Review
7 Pinsao Proper Construction of 148,600.00 The length and width of the six (6)
Barangay, Baguio pavement, open inch thick tire path are in
City canal and concrete accordance with contract quantity.
wall protection at Some end-users and residents of
Purok the Barangay alleged that the
contractor provide base course
materials and necessary subgrade
preparation before he laid the
concrete. They showed photos of
on-going concrete pouring works
on a location on which somehow
resembles the actual project site
being inspected. The undersigned
secured the photos and attached in
this report as pieces of evidence. If
these photo evidences are
authentic, the pavement can be
preparatory works are as
important as the concrete
pavement work itself. In Highway
Engineering, base course loads
over the whole road base. This
layer serves as the foundation of
the concrete pavement which
prevents structural defects such as
cracks due to settlement. Also
attached are Xerox copies of the
progress photos found in the
payment voucher which show the
on-going works. None of these
photos show evidence of any on-
going application of base course
materials and compaction using 2
tons tandem smooth drum
vibratory roller as specified in the
Program of Work.
Total ₱15,181,041.14
Prepared by:
Margie D. Bongait
Audit Team Leader
Annex “H”
Schedule Notice of Suspensions, Disallowances and Charges

For the CYs 1997 to 2017
Balance as of
Final and
Time Amount Under Appeal Settlements December 31, Remarks
Executory
2017
NOTICE OF DISALLOWANCE
General Fund
ND No. 16-
001-101 ₱60,863,448.60 ₱60,863,448.60 ₱60,863,448.60
(2014)
ND No. 16-
002-101 1,211,408.13 1,211,408.13 1,211,408.13
(2014-2015)
ND No. 16-
003-101 123,500.00 123,500.00 123,500.00
(2015-2016)
ND No. 16-
004-101 277,500.00 277,500.00 277,500.00
(2014-2015)
ND No. 14-
001-101 (12) 25,065,725.73 25,065,725.73 25,065,725.73
Amended
NFD
ND No. 14- dated
002-101 (12)
1,089,478.95 ₱1,089,478.95 1,089,478.95
February
14, 2017
ND No. 14-
004-101 52,500.00 52,500.00 52,500.00
(2010-2012)
ND No. 14-
005-101 428,336.00 ₱70,262.00 358,074.00 358,074.00
(2009)
ND No. 14-
006-101 1,256,920.40 1,094,920.40 162,000.00 1,094,920.40
(2010-2012)
ND No. 14-
30,621,596.80 30,621,596.80 30,621,596.80
007-101 (13)
ND No. 14-
008-101 520,239.03 520,239.03 520,239.03
(2013-2014)
ND No. 2012- Fully
828,356.36 828,356.36 -
10-004 (11) settled
ND No. 2010-
017-100 9,182,100.00 9,182,100.00 - Fully
(2009) settled
ND No. 2009-
001-100 3,944,991.16 3,944,991.16 3,944,991.16
(2008) - A
ND No. 2009-
001-100 59,084,268.95 59,084,268.95 59,084,268.95
(2008)
ND No. 2009- 371,824.82 371,824.82 371,824.82
Balance as of
Final and
Time Amount Under Appeal Settlements December 31, Remarks
Executory
2017
002-100
(2008)
ND No. 2009-
003-100 318,002.32 318,002.32 318,002.32
(2009)
Recorded
ND No. L-04- in the
2,614,935.48 1,921,603.56 693,331.92 693,331.92
43 books of
account
Special Education Fund
Recorded
ND No. 2010- in the
49,985.00 49,985.00 49,985.00
12-100 (1993) books of
account
Total Audit
₱197,905,117.73 ₱183,549,925.94 ₱12,164,321.92 ₱2,190,869.87 ₱185,740,795.81
Disallowances
NOTICE OF CHARGE
NC No. 97-
1,097,063.44 1,097,063.44 1,097,063.44
001-221
NC No. 97-
127,474.00 127,474.00 127,474.00
002-221
Recorded
NC No. 97- in the
206,449.07 206,449.07 206,449.07
001-401 books of
account
Recorded/
Request
for write-
off
NC No. 05-
2,048,938.80 2,048,938.80 2,048,938.80 forwarded
001
to CP -
Person
liable is
deceased
Total Audit
Charges
₱3,479,925.31 - - ₱3,479,925.31 ₱3,479,925.31
Total Audit
Disallowances 201,385,043.04 ₱183,549,925.94 ₱12,164,321.92 ₱5,670,795.18 ₱189,220,721.12
and Charges
Audit Team Leader

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Republic of the Philippines

ANNUAL AUDIT REPORT

For the Year Ended December 31, 2017

The City Government of Baguio (City) was created on September 1, 1909 by

Particular 2017 2016

Opinion of the Auditor on the fairness of presentation of the Financial Statements

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

For the above deficiency, we have recommended that:

Summary of Significant Observations and Recommendations

We have recommended that:

We have recommended that:

a) the concerned implementing offices fast-track the preparation of Programs of

b) the Local Planning and Development ensure sufficient funding to complete a

7. Audit disallowances and audit charges amounting to ₱2,190,869.87 and

We have recommended that Management:

a. exhaust all available remedies in enforcing settlement of the audit

Status of Implementation of Prior Years’ Audit Recommendations

Of the 96 audit recommendations embodied in the previous years’ audit reports,

PART SUBJECT PAGE NO.

 Independent Auditor’s Report 1

II Observations and Recommendations 43

III Status of Implementation of Prior Years’

Annex A – Summary of Property, Plant and Equipment difference

Annex F – Schedule of unimplemented CDRRM Plans, Programs and

Annex G- Schedule of Projects with deficiencies as inspected by COA

Annex H- Schedule of Notice of Suspensions, Disallowances and Charge

Note 2017 2016

Total Assets ₱ 7,603,187,676.42 ₱ 5,746,006,428.25

Total Liabilities ₱ 2,723,664,458.61 ₱ 1,353,745,961.51

Total Liabilities and Net

(See accompanying Notes to Financial Statements)

Note 2017 2016

Less: Current Operating Expenses

Surplus (Deficit) from Current Operation ₱ 708,244,163.59 ₱ 578,341,168.23

(See accompanying Notes to Financial Statements)

Balance at January 1, 2016 ₱ 4,392,260,466.74 ₱ 3,968,511,393.34

CONSOLIDATED STATEMENT OF CASH FLOWS

Note 2017 2016

Cash Flows From Investing Activities

Total Cash Provided by Operating, Investing

(See accompanying Notes to Financial Statements)

Baguio City’s continual development is a product of the cooperation of both its

2. Seal of Good Local Governance CY 2016 - awarded by the Department of

3. 2016 Child Friendly Local Governance Audit

4. Red Orchid Award – Department of Health

5. Ranked No. 13 overall out of 144 cities – awarded by the National

6. Ranked No. 14 overall out of 34 highly urbanized cities – awarded by the

8. Program to Institutionalize Meritocracy and Excellence in Human Resource

9. Cordillera Administrative Region Athletic Association (CARAA) 2017

Note 3 - Summary of significant accounting policies

3.1 Basis of accounting

The consolidated financial statements are prepared on an accrual basis in

3.3 Revenue recognition

Revenue from non-exchange transactions

Taxes, fees and fines

Transfers from other government entities

Revenues from non-exchange transactions with other government entities are

Revenue from exchange transactions

The LGU recognizes revenue from rendering of services by reference to the

Where the contract outcome cannot be measured reliably, revenue is recognized

Rental income arising from operating leases on investment properties is

3.4 Investment Property

Investment properties are measured initially at cost, including transaction costs.