The amounts recorded for real property tax and special education tax owed by taxpayers are exactly the same (201.9 million pesos). This is suspicious because these are two different taxes and are very unlikely to have identical balances unless a mistake was made in the accounting records.

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Original Audit Finding Excerpt

"Real Property Tax Receivable 201,879,404.68 114,838,904.36 Allowance for Impairment – RPT Receivable 0.00 0.00 Net Value – Real Property Tax Receivable 201,879,404.68 114,838,904.36 Special Education Tax Receivable 201,879,404.68 114,838,904.36"

Source Document