Payments made through checks instead of LDDA-ATD
Department of Public Works and Highways · 2024
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What Happened?
Category: Financial ManagementIssue: Non-complianceSome agency offices paid bills by check when they were supposed to use an official payment list instead. This violates government accounting rules and makes it harder to track payables.
Why It Matters
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Original Audit Finding Excerpt
"direct the Accountable Officers of Regional Office (RO) IV -B, Camarines Norte District Engineering Office (DEO) in Region V and Cotabato 2 nd DEO in Region XII to ensure that payments of expenses were made through the List of Due and Demandable Accounts Payable – Advice to Debit Accounts instead of checks in accordance with Section 50, Chapter 6, Volume I of Government Accounting Manual for National Government Agencies and Department of Budget and Management Circular Letter No. 2018-14;"