Equipment that was already junked or officially disposed of was not removed from the agency's property records.

Property and equipment that were destroyed, demolished, or replaced due to calamities or other causes were still kept on the agency's asset records.

The agency continued to list building and infrastructure projects on its financial books even after ownership and responsibility had already been formally transferred to other recipient agencies.

Costs that should have been categorized under specific assets or general operational expenses were incorrectly charged to administrative overhead funds.

The agency significantly underreported the value of its property, equipment, and finished infrastructure projects because many newly acquired assets, finished buildings, and major repairs were missing from the books.

The total value of inventory reported by the agency was incorrect because items received or issued were left unrecorded, or supplies were mistakenly written off as immediate expenses.

Money claimed as receivables from audit disallowances was overstated because amounts that are not yet legally final were prematurely recorded as active receivables.

The agency incorrectly recorded returned travel and registration cash advances, and receipts were issued even when no actual cash was collected.

Small operational expenses paid out of the petty cash fund were not properly accounted for or replenished by the end of the year, leading to missing expense records.

Checks that were printed or issued but never actually given out or that became too old to cash were not properly cancelled and returned to the main cash balance in the accounting records.

The agency's cash accounts were not accurately reported because bank credits and cash balances were left unrecorded or understated in the financial books.

Completed infrastructure projects worth over 15.5 billion pesos that were handed over to recipient agencies lack proper turnover paperwork, meaning they still incorrectly appear on the agency's books.