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Saor Don Mariano Marcos Nhs 2018

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  Page 1  of 9   Republic of the Philippines COMMISSION ON AUDIT  National Government Sector Cluster 5  –   Education and Employment Audit Group A, Team R2-14A, DepEd Division of Isabela Ilagan City, Isabela DON MARIANO MARCOS NATIONAL HIGH SCHOOL  SUMMARY OF AUDIT OBSERVATIONS AND RECOMMENDATIONS For Calendar Year December 31, 2018 NO REFERENCE AUDIT OBSERVATION RECOMMENDATION MANAGEMENT COMMENT AUDITOR’S REJOINDER 1 AOM No. 19-001(18) Date: January 16, 2019 Claims for traveling totaling to ₱32,816.00 were paid even with incomplete documents due to weak internal control system over the disbursement process of the school contrary to Sec. 4(6) of Presidential Decree (PD) 1445 and COA Circular No. 2012-001 dated June 14, 2012, thus affecting the legality, propriety and validity of the claim. Section 4 (6) of Presidential Decree No.1445 provides that: “Claims against government funds shall be supported with complete documentation.”   Moreover, COA Circular No. 2012-001 dated June 14, 2012 prescribes the revised documentary requirements for common government transactions. Review of the transactions  paid by the School disclosed that several disbursements were not adequately supported with the minimum required documents, such as: We recommended that Management: a. Direct the Bookkeeper to submit the lacking supporting documents of the claims totaling to ₱32,816.00 as required under COA Circular  No. 2012-001, otherwise the amount claimed shall be suspended or disallowed in audit; and The Management will direct the concerned employees to submit the lacking documents and will ensure that complete documentary requirements  be complied first before  paying claims. The Audit Team required Management to submit lacking documents on or before February 15, 2019, otherwise suspension or disallowance will be issued.  Page 2  of 9   NO REFERENCE AUDIT OBSERVATION RECOMMENDATION MANAGEMENT COMMENT AUDITOR’S REJOINDER 1. Traveling Allowance a. Office Order/Travel Order approved in accordance with Sec. 3 of EO No. 298  b. Duly approved Itinerary of Travel c. Certificate of Appearance d. Certificate of Travel Completed e. Reimbursement Expense Receipt and Official Receipts f. Paper/electronic plane, boat or bus tickets,  boarding pass, terminal fee g. Payroll duly signed by the payees Audit of disbursement vouchers covering the period from January to September, 2018 showed that traveling expenses totaling to ₱32,816.00 were paid with incomplete documentary requirements. The details of which are presented in the attached Annex A. Inquiry made disclosed that the Bookkeeper pays the traveling claims with incomplete supporting documents with the promise that claimants would submit on a later date the lacking documents. However, some were still not submitted as shown on the attached Annex A. The bookkeeper is reminded that she certifies as to the completeness of supporting documents and as such she should be aware of her liability in case of non-submission of the same. The School ’s practice of not complying with the minimum documentary requirements affects the legality,  propriety and validity of such disbursements and is contrary to the afore-cited provisions of PD 1445 and COA Circular No. 2012-001 dated June 14, 2012.  b. Instruct the Bookkeeper to ensure that all disbursement vouchers should  be adequately supported with the required documents  before effecting  payments as required under COA Circular  No. 2012-001 dated June 14, 2012.    Page 3  of 9   NO REFERENCE AUDIT OBSERVATION RECOMMENDATION MANAGEMENT COMMENT AUDITOR’S REJOINDER 2 AOM No. 19-002(18) Date: January 16, 2019 Prior year expenses totaling to ₱92,949.29 were paid out of the current year appropriations thereby overstating the current year’s expenses and depleting the funds that could have been used for the current year’s operations in contrary to Section 119 of Presidential Decree (PD) 1445 and Section 6(b), Chapter 2 of the Government Accounting Manual Volume I. Section 119 of PD 1445 provides that: “  All lawful expenditures and obligations incurred during the year shall be taken up in the accounts of that year. ”   Moreover, Section 6(b), Chapter 2 of the GAM for  National Government Agencies Volume I states that: “  Each entity shall recognize and  present its financial transactions and operation  s conformably…in the accrual basis of accounting in accordance with the PPSAS. ”  Review of the disbursements during the months of January to March, 2017 disclosed that expenses incurred in CY 2017 totaling ₱ 92,949.29 were paid in CY 2018. The details are as follows: Date DV No. Payee Purpose Amount paid 1/6/2018 2018-01-003 Isagani V. Orpilla Sr. Payment of Job Order services (Dec 2017) ₱  9,013.24 1/6/2018 2018-01-006 Elsa Vilma Malab Training & other expenses (2017 OR's) 4,408.00 1/6/2018 2018-01-007 Ofelia Uriarte Training & other expenses (2017 claim) 1,650.00 We recommended that Management: a. Stop the practice of using the current year’s appropriations to  pay prior year’s unrecorded obligations;  b. Properly monitor and utilize current year’s  budget in order that all obligations for a given year is paid from that year’s appropriated  budget; and c. Strictly adhere with existing laws, rules and regulations governing the expenditures of government funds. Management agreed with the recommendations and will see to it that all expenses will be paid for that year.  Page 4  of 9   NO REFERENCE AUDIT OBSERVATION RECOMMENDATION MANAGEMENT COMMENT AUDITOR’S REJOINDER 1/6/2018 2018-01-008 Elvira Manuel Traveling expenses (11/3/2017) 950.00 1/6/2018 2018-01-009 Ferdinand Gonzales Traveling expenses (Sept to Dec 2017) 4,980.00 2/12/2018 2018-02-034 ISELCO I Electricity Expense (Nov and Dec 2017) 19,747.37 2/12/2018 2018-02-035 ISELCO I Electricity Expense (Sept and Oct 2017) 23,601.44 3/3/2018 2018-03-058 ISELCO I Electricity Expense (Bal. of Oct and  Nov 2017) 22,211.34 4/3/2018 2018-04-106 ISELCO I Electricity Expense (Bal. of Dec 2017) 6,387.90 TOTAL ₱  92,949.29 In an interview, the Bookkeeper explained that the school’s budget for CY 2017 was fully utilized; hence they were not able to accommodate payments of the above transactions. The school could have obligated and recorded the unpaid expenses as Accounts Payable at the end of the year, and request funding in CY 2018 to be able to pay the  payables instead of using the current year budget. Also, electric bills were received on later a month, hence, were not able to pay within the year. The School must be reminded that the budget given for a year must be used solely for expenditures during the year in consonance with the accrual method of accounting. The  practice of  paying the prior year’s obligations is contrary to Section 119 of Presidential Decree (PD) 1445 and Section 6(b), Chapter 2 of the Government Accounting Manual Volume I , thus overstating current year’s expenses and depleting the funds to be used in payment for the current year’s obligations.   3 AOM No. 19-003(18) Claims for reimbursement of gasoline expenses totaling to ₱ 20,490.00 were not supported with the required accomplished Driver’s Trip Tickets contrary to Item B(7) We recommended that Management require the Management will comply and will direct
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