Completed government buildings that were already handed over to the local government were still listed as assets of the district office, making its reported assets and surplus look larger than they really were.

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Original Audit Finding Excerpt

"171 5, and Section 80, Chapter 7, Book VI of E.O. No. 292, and to appropriate criminal action under existing penal laws.” 1.74 Review and verification of the CY 2024 financial reports and documents of the DPWH Leyte 3 rd DEO in Region VIII disclosed that payments for wages of Job Order personnel totaling P26,616,504.08, which were charged to EAO funds, were erroneously recorded in the books as Labor and Wages expense. Pursuant to the above-cited provision of the GAA for FY 2024, EAO expenses for the payment of wages of Job Order personnel shall be capitalized and form part of the project cost. 1.75 The Accountant explained that the funding source was inadvertently overlooked when recording the payment of wages for Job Order (JO) personnel. As a result, the payments charged to EAO funds were recorded under Labor and Wages, along with those charged to Maintenance and Other Operating Expenses (MOOE) funds. 1.76 The erroneous recording of the payments of wages of JO per"

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