The agency built roads, buildings, and other projects but did not formally hand them over to the intended users because paperwork was lost or not filed, so the assets remain on the agency's books even though users may already be using them.

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Original Audit Finding Excerpt

"The non-turnover of completed infrastructure projects to end -users or recipient agencies was primarily due to missing turnover documents, which were lost or damaged during office transfers and renovations. As a result, the Accounting Division could not dereco gnize the projects from the books. Additionally, lack of coordination between units concerned and failure to submit required documents such as Property Transfer Receipts (PTRs) and Journal Entry Vouchers (JEVs) further delayed the proper turnover and accou nting, despite the projects already being in use by the recipients."

Source Document