Report
A reader identifies the affected page, disputed content, and relevant official source.
Transparency
Corrections and data accuracy
This page explains how possible errors are checked and records material corrections to this unofficial presentation.
The official document controls
If this site differs from an official COA document, the official document controls. Review the original files on the Audit Report PDFs page.
How the site handles corrections
Verify
The site operator compares the presentation with the official COA PDF, including nearby status labels, management comments, and auditor rejoinders.
Correct
A confirmed presentation error is fixed in the site’s central dataset or source content.
Disclose
A material correction is added to the public log with its source document and report page.
Public correction log
This log covers confirmed, material errors in this website’s presentation. It does not modify or correct an official COA report.
Finding 3 unreleased checks attributed to SEF and Trust Fund
- Affected page
- /findings
- Official source
- Municipality of Basey CY 2024 Annual Audit Report, Note 4 and Tables 3–6, page 38
- Previous value
- SEF: 4 checks / ₱16,837.70; Trust Fund: 9 checks / ₱27,201.09
- Corrected value
- SEF: 9 checks / ₱27,201.09; Trust Fund: 4 checks / ₱16,837.70
Tables 5–6 and Note 4's bank-account identities support these fund labels. Table 3 reverses them; its conflicting presentation remains in the dataset. The overall 19 checks / ₱2,294,313.33 is unchanged.
Pag-IBIG monthly schedule net under-remittance subtotal
- Affected page
- /findings
- Official source
- Municipality of Basey CY 2024 Annual Audit Report, Table 21 and Appendix F, page 139
- Previous value
- ₱182,508.21 displayed below the monthly net amounts
- Corrected value
- ₱47,427.75 net; printed ₱182,508.21 disclosed separately
The monthly schedule's ₱2,228,341.79 deductions less ₱2,180,914.04 remittances equal ₱47,427.75. The previous subtotal measures current-year unremitted amounts before prior-year payments. This completes the August correction at the schedule level.
GAD plan-versus-accomplishment Table 19 totals
- Affected page
- /funds
- Official source
- Municipality of Basey CY 2024 Annual Audit Report, Table 19, page 81
- Previous value
- ₱10,400,000.00 planned and ₱9,550,000.00 accomplished presented as row totals
- Corrected value
- Calculated totals: ₱11,100,000.00 planned and ₱10,350,000.00 accomplished; conflicting printed totals also shown
The four source rows sum to the calculated amounts and a ₱750,000.00 variance. The report's first two printed totals instead differ by ₱850,000.00. No source row was changed.
Note 11 comparative CY 2023 current-liability total
- Affected page
- /notes
- Official source
- Municipality of Basey CY 2024 Annual Audit Report, Note 11, page 24
- Previous value
- ₱257,247,587.76 substituted from the financial-position statement
- Corrected value
- Printed Note 11 total ₱257,198,287.76; calculated line-item sum ₱257,247,587.76 shown separately
The PDF note's total is ₱49,300.00 below its line-item sum. The financial-position statement retains its own reported ₱257,247,587.76 comparative balance.
Note 14 Fines and Penalties – Business Income
- Affected page
- /notes
- Official source
- Municipality of Basey CY 2024 Annual Audit Report, Note 14, page 25
- Previous value
- Row omitted
- Corrected value
- CY 2024 ₱0.00; comparative CY 2023 ₱809.50
Restoring the source row makes the comparative detail sum to the unchanged reported total of ₱6,424,367.60.
CY 2024 appropriations by expense class
- Affected page
- /budget
- Official source
- Municipality of Basey CY 2024 Annual Audit Report, SCBAA, page 10
- Previous value
- PS ₱120,949,361.10; MOOE ₱153,806,518.90 from truncated chart labels
- Corrected value
- PS ₱120,949,361.19; MOOE ₱153,806,518.98 from full-precision SCBAA rows
Adding SCBAA rows by class recovers the full amounts. With capital outlay of ₱73,004,439.04, they equal the unchanged audited appropriation total of ₱347,760,319.21. The executive chart's printed labels and conflicting total remain in the dataset.
Finding 7 personnel counts and Table 12 balance total
- Affected page
- /findings
- Official source
- Municipality of Basey CY 2024 Annual Audit Report, Table 12 and paragraphs 7.6–7.7, page 53
- Previous value
- 38 with multiple advances; 11 aged three years or over; ₱4,158,275.54 without table-arithmetic qualification
- Corrected value
- Reported values retained; table counts of 39 and 12 and row sum of ₱4,124,407.54 disclosed separately
Counting and summing the 84 printed rows gives different results from the narrative counts and printed total. Age counts use the source's '3 Years & Above' labels. The printed finding amount remains the reported amount.
Continuing appropriations and the non-monetary second basis for qualification
- Affected page
- CY 2024 source dataset; /findings
- Official source
- Municipality of Basey CY 2024 Annual Audit Report, SCBAA and Finding 2, page 35
- Previous value
- Zero values
- Corrected value
- null for undisclosed amounts or a non-monetary finding
The SCBAA cells are blank and Finding 2 explicitly identifies the omission. A blank disclosure cannot establish zero appropriations. The second audit-opinion basis has no monetary amount.
CY 2024 net increase in cash and cash equivalents
- Affected page
- /water-district/cash-flows
- Official source
- Basey Water District Biennial Audit Report, Appendix C.1, page 137
- Previous value
- ₱673,593.35
- Corrected value
- ₱673,594.35
The condensed statement prints the previous value. Appendix C.1 and the equation ₱12,572,226.13 beginning cash + ₱673,594.35 = ₱13,245,820.48 ending cash support the corrected presentation. The official report itself is unchanged.
Aggregate of Water District finding reference amounts
- Affected page
- /water-district/findings
- Official source
- Basey Water District Biennial Audit Report, Part II, page 45
- Previous value
- ₱52,683,043.70 total and comparison chart
- Corrected value
- Removed; source amounts remain within each observation
The previous website total added account balances, proposed adjustments, total asset populations, and unrealized revenue. COA does not state that aggregate, and the component measures are not additive.
Cross-finding amount charts and largest-amount comparisons
- Affected page
- /findings and /2023/findings
- Official source
- Municipality of Basey CY 2024 Annual Audit Report, Part II, page 31
- Previous value
- Finding reference amounts compared on a common monetary scale
- Corrected value
- Charts removed; each amount is shown only within its finding context
The reports cite account balances, appropriations, transaction amounts, and year-end liabilities for different purposes. COA does not aggregate or define those measures as comparable losses, disallowances, or audit exceptions.
CY 2024 combined GSIS and Pag-IBIG net under-remittance
- Affected page
- /findings
- Official source
- Municipality of Basey CY 2024 Annual Audit Report, Finding 13, page 82
- Previous value
- ₱1,734,834.43
- Corrected value
- ₱1,599,753.97
The corrected value is stated in Finding 13 and equals deductions of ₱21,999,116.20 less remittances of ₱20,399,362.23. Appendix F's printed grand total combines differently defined GSIS and Pag-IBIG measures and remains disclosed as a source conflict.
Net difference in the uninsured-properties table
- Affected page
- /findings
- Official source
- Municipality of Basey CY 2024 Annual Audit Report, Finding 8, Table 15, page 58
- Previous value
- ₱258,233,195.28 presented as the table total
- Corrected value
- ₱252,957,217.82 net table difference; ₱258,233,195.28 retained as COA-reported finding amount
The printed total excludes the table's negative ₱5,275,977.46 transportation-equipment difference. The portal now shows both the COA-reported amount and the complete row arithmetic without altering the official report.
Finding 1 percentage of total assets
- Affected page
- /findings and /financial-position
- Official source
- Municipality of Basey CY 2024 Annual Audit Report, Finding 1, Table 1, page 32
- Previous value
- 89.84% presented without qualification
- Corrected value
- 89.84% labeled as reported; 89.56% shown as the arithmetic result
COA prints 89.84%. Dividing its stated finding total of ₱1,012,776,538.24 by audited total assets of ₱1,130,821,080.03 gives 89.56%, so the two values are now explicitly separated.
CY 2022 financial liabilities in the Combined Statement of Financial Position
- Affected page
- /2023/financial-position
- Official source
- Municipality of Basey CY 2023 Annual Audit Report, Combined Statement of Financial Position, page 3
- Previous value
- ₱18,982,472.08 from Note 11 mixed with the SFP total
- Corrected value
- ₱19,010,630.08 from the Combined SFP
The section now uses one source presentation consistently. Note 11's ₱18,982,472.08 and its resulting ₱240,584,912.83 line-item total remain documented as the conflicting note presentation.
What automated checks can and cannot do
Publication checks confirm the following conditions:
- Required metadata exists
- Numeric values are finite
- Key statement arithmetic reconciles
- Unknown values do not use zero
- Source PDF hashes have not changed
- Correction records are complete
- Record identifiers are unique
These checks cannot prove that every extracted value matches the source PDF. Important figures still require human comparison with the official report and its surrounding notes.
Report a possible error
Use the contact form to send the affected page, disputed content, official report title, page number, and a short explanation. A screenshot can help. The official PDF remains the controlling source.