The town's computer system for recording cash collections did not include some collections that were entered manually, so the official reports understated the actual money received. This happened because the staff were not fully trained on the system and E-GAPS was not fully utilized.

Why It Matters

Recommended Actions

• Instruct the MT and MA to: (a) continuously comply with the prescribed guidelines on the preparation, reporting and accounting of collections and deposits
• And (b) coordinate with the Municipal Information and Computer Technology Office (MICTO) or the Service Provider to strengthen the E-GAPS by ensuring the inclusion of field collections and conducting regular training for system users to fully utilize the features of E-GAPS and thereby generate more reliable and accurate financial reports.

Original Audit Finding Excerpt

"Inquiry with the MTO personnel disclosed that the submitted system-generated Abstract of Collections did not include the following: (i) collections from the Market and Slaughterhouse; and (ii) collections through cash tickets; and (iii) collections from the Pulilan Water System (PWS)."

Source Document