The Annual Audit Report of BJMP, an agency under the Department of Interior and Local Government, said that the Mandaue City Jail building worth P3.147 million, the Lapu-Lapu City Jail building worth P1.534 million and its jail perimeter fence worth P1.849 million were allegedly not covered by a memorandum of agreement between BJMP and the lot owners.
COA said that internal control requires verification of the beneficial ownership of an asset to ensure that the resources are safeguarded against loss, wastage and misuse.
The logistics officer was advised to make representation with the owners of the lots and draw a contract between concerned parties regarding the right of the bureau to use these lots for a specified term.
The audit report also mentioned the unliquidated cash advances incurred by officers, employees and disbursing officers of BJMP-7 at of the close of December 2005.
Under the account Due from Officers and Employees, the amount of P88,266 and Due from Cash Disbursing Officers worth P107,198 remained unliquidated in violation of the provision which prohibits the granting of additional cash advance to any official unless previous cash advance given to him is first settled or a proper accounting is made.
COA circular also requires accountable officers to liquidate cash advance for salaries and wages within five days after each 15th day of the month or pay period.
The P107,198 cash advance granted to disbursing officers were for the payment of subsistence allowance of detainees as well as those granted to officials and employees for local travels.
BJMP was created January 2, 1991 pursuant to Republic Act 6975, the same act that established the Philippine National Police under a reorganized DILG.
They exercise control and supervision over all district, city and municipal jails to ensure secured, clean and adequately equipped jail for the custody and safekeeping of city and municipal prisoners, fugitives from justice and prisoners detained awaiting investigation or trial and transfer to the National Penitentiary as well as any violent, mentally ill person who endangers himself or the safety of others. - Ferliza C. Contratista/BRP