Some DPWH offices did not count their property and equipment as required by the rules. Without a full count, the agency cannot be sure that the assets reported actually exist.

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Original Audit Finding Excerpt

"177 Table 40 - Variances in the PPE Account Balances per Books and per RPCPPE Region/ CO Office Variance Amount (In PhP) Reasons for Variance/Deficiency CO OSEC 1,073,971,815.01 (a) Unrecorded items of CHE in the books; (b) difference of costs provided per accounting records and per RPCPPE Items recorded per accounting records but not accounted and/or physically counted; and (c) difficulty of retrieval of documents of PPE items by the Bureau of Equipment because of the old records. I RO 153,071,035.91 (a) Newly purchased and delivered PPE items last December 2023 were not included in the submitted RPCPPE; and (b) improper/incomplete tagging of properties found at the station. Pangasinan 4th DEO 228,001.12 II Isabela 4th DEO 3,767,112.23 (a) Errors in footing in RPCPPE; (b) difference in Unit Value per accounting records and per RPCPPE ; (c) items recognized in District’s accounting records but were not reflected in Supply Unit’s records and vice-versa; (d) d"

Source Document