Professional Documents
Culture Documents
A. Introduction
As provided for under RA 9165, PDEA has ten national staff services,
namely:
The law also provides the establishment of the PDEA Academy to oversee the
recruitment and training of all PDEA agents and personnel, as well as the
formulation of programs of instruction for career and specialized anti-drug training
courses. Further, the Agency maintains and supports its 17 regional offices and 31
satellite offices nationwide.
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B. Financial Highlights
Increase/
Particulars 2012 2011 Decrease
Financial Condition
Total Assets 448,892,703.65 488,565,901.90 39,673,198.25
Total Liabilities 42,296,922.02 83,324,350.44 (41,027,428.42)
Total Equity 406,595,781.63 405,241,551.46 1,354,230.17
Result of Operations
Total Income 805,742,795.39 707,188,368.72 98,554,426.67
Total Expenses 724,579,944.23 636,159,157.80 88,420,786.43
Excess of Income over
Expenses 81,162,851.16 71,029,210.92 10,133,640.24
Sources/Uses of Funds
Allotments Received 754,219,316.00 705,663,054.00 48,556,262.00
Obligations Incurred 754,219,316.00 705,662,511.00 48,556,805.00
Unobligated Balance - 543.00 (543.00)
C. Operational Highlights
The agency’s operational highlights for CY 2012 are shown in the table
below:
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Eradicated 148 marijuana plantation sites covering
an estimated land area of 187,222 square meters
in Region 1, 2, 3 4B, 11, 12 and CAR.
D. Scope of Audit
The audit covered the review of accounts and operations of the PDEA for the
year 2012. The audit was aimed to ascertain the propriety of the disbursements, the
adequacy of the books of accounts and the fairness and reliability of the financial
reports. Transactions of the agency were also examined to determine whether
existing laws, rules and regulations were complied with.
1. Accuracy and validity of the Due from NGAs and Due from GOCCs account
balances as of December 31, 2012 totaling P83,188,014.97 was doubtful due
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to the difference of P14,812,741.82 between the balance per books and results
of confirmation which cannot be identified and reconciled.
3. The accuracy, validity and existence of the reported balance of the Property,
Plant, and Equipment (PPE) account in the financial statements totaling
P378,851,305.74 was doubtful due to: a) the discrepancy between the book
balance and the Report on the Physical Count on Property, Plant and
Equipment (RPCPPE) of P125,094,861.71; b) non provision of allowances
for depreciation of the Military and Police Equipment; and (c) non
maintenance of PPELC and PC.
4. The failure of the LMS to submit to the FMS the required documents to serve
as a basis for recording in the books of accounts the cost of various structures
totaling P41,862,870.84 which were already finished and turned-over to the
agency resulted in the overstatement of the Construction in Progress-Agency
Asset account and the understatement of the corresponding PPE accounts by
the same amount.
The following are the other significant audit observations and corresponding
recommendations, which were discussed with Management officials concerned
during the exit conference on March 8, 2013, details of which are discussed in the
report. Management views and comments were incorporated in the report, where
appropriate.
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2. Land and building owned by the defunct Economic Intelligence and
Investigation Bureau (IIEB) transferred to PDEA by virtue of E.O. No. 227
could not be settled due to the absence of a joint resolution or guidelines on the
settlement of the assumed obligation of PDEA to the National Housing
Authority.
Of the four prior year’s audit recommendations contained in the Annual Audit
Report for CY 2011, two were implemented, one was partially implemented and
one was not implemented.