LEGAZPI CITY --- Except for mostly procedural lapses committed on its accounts and operations, the province of Albay, based on report by the Commission on Audit for calendar year 2007, did not show any eye-popping or mind-boggling finding, such as the ones found in the province of Camarines Sur.

        Albay’s property, plant and equipment inventory were valued at P33 million and P787 million, but only P4.3 million were accounted for because, as in the case of other provinces and LGUs, “concerned officials failed to complete the physical inventory of its supplies and property.”

        One other major violation noted was the procurement of three motor vehicles amounting to P3.1 million intended as ambulance. The COA report noted that the vehicles were procured through direct contracting, contrary to the implementing rules and regulations of R.A. 9184, or the Government Procurement Act, and that delivery was not in accordance with the specification stipulated in the contract.

        The COA recommended that the provincial government must require the supplier to deliver the necessary equipment, otherwise hold those who were instrumental in the acceptance of the vehicles liable for the deficiencies discovered.

Other COA findings:

        Erroneous postings in the books resulted to a long outstanding Construction-in-Progress Agency Asset Account in the amount of P880,556.60 thus overstating the asset account of the 20% development fund (LDF).

        The Albay provincial capitol resorted to cash advances in the procurement of goods contrary to implementing rules of R.A. 9184 and COA Circular No. 97-002.

        The provincial capitol failed to notify the audit team of deliveries and submit inspection report or its equivalent as required by accounting rules and regulations, thus precluding the team from making timely inspections and veryfing the existence of such deliveries.

        The province government, like most of the other LGUs, was unable to submit prescribed Annual Gender Development Accomplishment Report as required under Joint Circular No. 2001-01 of the DILG, DBM, and the National Commission on the Role of Filipino Women. COA suggested that the concerned local officials should observe the prescribed format for GAD accomplishment report and should see to it that the report would reflect the actual gender issues and concerns addressed by the province for proper monitoring and evaluation by oversight agencies.

        On the brighter side, the COA report noted that while it realized an income of P719,165,312.48 from taxes, services income and other receipts in 2007, the Albay provincial capitol has actually incurred expenses amounting to only P483,951,448.18.