The municipality found and fixed old accounting mistakes, including duplicated bills, stale checks, and expenses recorded in the wrong year. This shows that earlier financial reports were not reliable and needed to be corrected.

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Original Audit Finding Excerpt

"34 22. PERSONNEL SERVICES This account pertains to the following: 2023 2022 Salaries and Wages Salaries and Wages – Regular ₱59,527,514.05 ₱54,359,813.47 Salaries and Wages – Casual/Contractor 10,105,840.60 8,000,645.82 Total – Salaries and Wages 69,633,354.65 62,360,459.29 Other Compensation Personal Economic Relief Allowance 4,772,091.03 4,417,636.30 Representation Allowance 2,280,562.50 2,375,762.16 Transportation Allowance 2,250,862.50 2,375,762.16 Clothing and Uniform Allowance 1,104,000.00 1,098,000.00 Subsistence Allowance 787,959.35 651,225.00 Productivity Incentive Allowance 419,000.00 925,000.00 Honoraria 0.00 2,030,293.35 Hazard Pay 2,569,936.35 2,471,205.80 Overtime and Night Pay 486,815.76 363,993.69 Year End Bonus 5,785,796.10 5,477,780.25 Cash Gift 1,013,000.00 947,750.00 Other Bonuses and Allowances 5,740,927.00 8,406,350.17 Total – Other Compensation 27,210,"

Source Document