Republic of the Philippines

COMMISSION ON AUDIT
Office of the Audit Team Leader
Bicol State College of Applied Sciences and
Technology
xxxxx City
AOM No. 2017-000
Date: December 19,2017

AUDIT OBSERVATION MEMORANDUM (AOM)

FOR : Dr. Richard Cordial
President
BISCAST, Naga City

Attention : NANCY S. ORGAYA

Accountant III

We have audited the Disbursement vouchers, and payrolls for the year 2017 and
observed the following deficiencies/errors:

Disbursement vouchers, liquidation of cash advances and payrolls were not supported
with complete documentation as required under COA Circular No. 2012-001 sated June 14, 2012
and Section 5 (f) of the GAM Vol I, thus validity and propriety of the expenditures could not be
ascertained.

COA Circular No. 2012-001 dated June 14, 2012 prescribing the revised guidelines and
documentary requirements for common government transactions which incorporated the
requirements under existing issuances of the Commission.

Also Section 5 (f) of GAM, Vol.I states that “Claims against government funds shall be
supported with complete documentation (Section 4 (g) of PD 1445).

Audit of the accounts and transactions for the period January to December, 2017 revealed
that several transactions were without complete documents to ascertain the validity and propriety
of the expenditures. Details of this transactions are shown in below:

Page | 1
Page | 2
List of No attachment and No signature

BOX
BOX E:
LDDAP A of JEV
COA Circular No.2012-001
No./Check DV No. GAM Volume III
dated June 14,2012
Number not not
sign fill-
Date Payee Particulars Amount Remarks up
Fund 101
Payment of salary Letter to Bank to credit
101-01- (teaching) PERA,STEP employees account of their
001-2017 INCREMENT for 1. No official receipt salaries, and Validated
1/16/2017 LBP January,2017 986,316.84 attached √ √ deposits slips
Payment of salary (non- Letter to Bank to credit
101-01- teaching) PERA,STEP employees account of their
002-2017 INCREMENT for 1. No official receipt salaries, and Validated
1/16/2017 LBP January,2017 416,935.13 attached √ √ deposits slips
Reimbursement for
travelling expenses, Re:
BOT Committee Meeting 1. No certificate of
Dec.05,2016, Legazpi appearance
Richard H Cordial City 240.00 Dec.5,2016 √ √
Payment of salary
adjustments
(reclassification) for the 1. No DTR & no
period Sept.20- signature of VP
Victorino Francisco Dec.31,2016 4,184.05 Cepeda √ √
Certified true copy of
approved application for
101-01- leave, certified true copy of
004-2017 Payment of maternity maternity leave clearance,
(proportional)-January 1 1. No signature of medical certificate for
1/16/2017 Ana Marie Binalla & 2,2017 1,332.32 R.Cordial √ √ maternity leave
Reimbursement for 1. Date of travel is
travelling expenses different the
January 9 & 10,2017- approved authority to
Honesto E. Guiriba Manila 4,098.00 travel √ √
101-01- 1. No signature of
005-2017 LBP Payment of CNA 2016 44,920.90 R.Cordial √ √ Copy of 'CNA"

Page | 3
 BOX
BOX E:
LDDAP A of JEV
COA Circular No.2012-001
No./Check DV No. GAM Volume III
dated June 14,2012
Number not not
sign fill-
Date Payee Particulars Amount Remarks up
Felizmenio, Angelina
Dela Torre, Delia
Payment of subsistence 1. No official receipt
and laundry allowance attached and
for the month of signature of N.Orgaya
LBP Dec.2016 3,750.00 and Pres. R. Cordial √ √
Certification by secretary of
Payment of hazard pay DOH, special order from the
for the month of 1. No official receipt agency head covering the
LBP december,2016 9,128.23 attached √ √ assignment to hazardous
101-01- Payment of Salary for
1/20/2017 006-2017 Yolanda Beguia January,2017 4,067.59 1. No DTR √ √
101-01- 1. No official receipt
1/24/2017 007-2017 submitted
2.No date indicated
by inspection officer
3.Not properly fill-up
Payment of Purchase of the acceptance
S & J Hardware & construction supplies portion by supply
Construction Supply under PO No.16-12-290 3,232.05 officer √ √
1. No official receipt
attached
1. No official receipt
submitted
2.No date indicated
by inspection officer
3.Not properly fill-up
the acceptance
portion by supply
Payment of purchase officer
Naga La Suerte Glass & other supplies under PO 4. No date indicated
Merchandise Nos.16-10-222 4,793.66 by Supplier at PO √ √
Bonings Trading Payment of purchase 1. No official receipt √ √

Page | 4
 BOX
BOX E:
LDDAP A of JEV
COA Circular No.2012-001
No./Check DV No. GAM Volume III
dated June 14,2012
Number not not
sign fill-
Date Payee Particulars Amount Remarks up
office supplies under PO 3,155.39 attached
Nos.16-12-267 2.No date indicated
by inspection officer
3.Not properly fill-up
the acceptance
portion by supply
officer
4. No date indicated
by Supplier at PO
101-01- Payment of loyalty 1. No Official receipt
1/27/2017 009-2017 LBP grantJanuary,2017 15,000.00 attached √ √
payment of stipend,
ESGP-PA Grantees for the
month of January,2107, 1. No Official receipt
LBP 2nd sem AY 2016-2017 945,000.00 attached √ √
1Certfiedtrue copy of
approved appointment in
case of promotion or Notice
payment of salary of Salary Adjustment in case
differential for of step increment/salary
1/27/2017 Geronima Valenciano January,2017 9,052.69 1. No DTR increase
Certificate of assumption
Approved DTR or certification
that the employee has not
incurred without pay
Approved DTR or certification
that the employee has not
√ √ incurred leave without pay
1.No date indicated
Purchase of fuel, oil, by inspection officer √ √
gasoline under PO 2. No date indicated
Oliva Seaoil Station No.17-01-001 78,310.00 by Supplier at PO
Fund 164-

Page | 5
 BOX
BOX E:
LDDAP A of JEV
COA Circular No.2012-001
No./Check DV No. GAM Volume III
dated June 14,2012
Number not not
sign fill-
Date Payee Particulars Amount Remarks up
PVB
1.No date indicated
1216670
by inspection officer
2.Not properly fill-up
Payment of purchase of the acceptance
Bio-Dent Medical Dental chair under PO portion by supply
Equipment No.6-09-210 169,285.72 officer
Certification from the
Registrar/Dean of College
1216671 payment of overload for that the load I in excess of the
the month July to regular load or outside regular
1/12/2017 Marlo Dela Cruz October 2016 6,525.23 1. No DTR √ √ office hours
Certification from the
Registrar/Dean of College
1216672 Payment of overload- that the load I in excess of the
Asso Prof for the month of regular load or outside regular
1/13/2017 Richard Cordial November,2016 4,217.76 1. No DTR and not sign √ √ office hours
Certification from the
Registrar/Dean of College
1216678 Payment of honoraria for that the load I in excess of the
NSTP for Nov. and regular load or outside regular
1/14/2017 PVB Dec.2016 17,374.87 1.DTR not sign √ √ office hours
Leila Lila Cordial
Certification from the
Registrar/Dean of College
1216681 DTR not sign by that the load I in excess of the
Payment of employee & regular load or outside regular
PVB overloadNov-Dec.2016 5,929.54 supervisor √ √ office hours
DTR not sign by
1216683 Payment of wages COS- employee &
PVB PTI Dec.1-16,2016 37,129.80 supervisor √ √
DTR not sign by
1216684 Payment of wages COS- employee &
Casey Nina Abalayan PTI Dec.1-16,2016 3,285.22 supervisor √ √

Page | 6
 BOX
BOX E:
LDDAP A of JEV
COA Circular No.2012-001
No./Check DV No. GAM Volume III
dated June 14,2012
Number not not
sign fill-
Date Payee Particulars Amount Remarks up
Certification from the
Registrar/Dean of College
1216685 DTR not sign by that the load I in excess of the
Payment of Overload for employee & regular load or outside regular
Gene Montana Oct.2016 1,866.52 supervisor √ √ office hours
Certification from the
Registrar/Dean of College
1216686 DTR not sign by that the load I in excess of the
Payment of Overload for employee & regular load or outside regular
Mariquita Buena Nov-Dec2016 3,564.59 supervisor √ √ office hours
DTR not sign by
1216691 Payment of wages COS- employee &
PVB PTI Dec.16,2016 1,726.23 supervisor
Penero, Prudencio
Ubante Lemuel √ √
DTR not sign by
1216695 Venn-Al Payment of wages-COS employee &
Quilongquilong UtilityDec.16-30,2016 1,883.11 supervisor √ √
Certificate of
Reimb. Of travelling participation was
1216699
expenses on Dec.13,2016 Rodil G. Alano-
Antonio Ricardo Ayen at LC. 740.00 President, SSC √ √
DTR not sign by
1216701 Payment of wages COS employee &
Roxanne Mae Abejo Clerk July 16-31,2016 2,113.42 supervisor √ √
payment of wages COS- DTR not sign by
1216702 Instructor Nov.24- employee &
Shiela Mae Catimbang Dec.16,2016 2,265.44 supervisor √ √
Certification from the
Registrar/Dean of College
1216703 DTR not sign by that the load I in excess of the
Payment of overload employee & regular load or outside regular
PVB Nov-Dec.2016 7,811.88 supervisor √ √ office hours

Page | 7
 BOX
BOX E:
LDDAP A of JEV
COA Circular No.2012-001
No./Check DV No. GAM Volume III
dated June 14,2012
Number not not
sign fill-
Date Payee Particulars Amount Remarks up
Cleofas Ramon
Villanea,Ma.Theresa
DTR not sign by
1216707 employee &
1/14/2017 supervisor
1. Andes, Sean Martin
Payment of wages-COS
Instructor for the 2.Jimena Judith
PVB periodDec.1-16,2016 9,582.14 3. Pardinas, Rachel √ √
Certification from the
Payment of honoraria for Registrar/Dean of College
1216708 summer load for the 1. DTR not sign by that the load I in excess of the
month of april and may, employee & regular load or outside regular
1/14/2017 Roderick TUD 2016 5,078.21 supervisor √ √ office hours
Certification from the
1. DTR not sign by Registrar/Dean of College
1216709 employee & that the load I in excess of the
Honoraria for Nov- supervisor for regular load or outside regular
Jonathan Dela Cruz Dec.2016 3,114.70 Dec.2016 √ √ office hours
DTR not sign by
1216711 Payment of wages COS- employee &
Donallyn Matamorosa PTI Aug.1-30,2016 1,645.70 supervisor √ √
payment for JEV Entry: Due to
1216744 thesis/dissertation (MA in Officers and
1/25/2017 Teresita Almoite Education) 20,000.00 Employees √ √
Reimb. Of travelling No travel Order
1216745 expenses on various attached on various
DiosdadoBequillo dates 2,880.00 dates stated. √ √
1. No date indicated
1216746
by inspection officer
2.Not properly fill-up
Payment of purchase the acceptance
tarpulin under PO no.16- portion by supply
Squarefoot Graphics 03-065 2,839.28 officer √ √

Page | 8
 BOX
BOX E:
LDDAP A of JEV
COA Circular No.2012-001
No./Check DV No. GAM Volume III
dated June 14,2012
Number not not
sign fill-
Date Payee Particulars Amount Remarks up
3. No date indicated
by Supplier at PO
payment of wages PTI for 1. No official receipt
1216747
1/26/2017 PVB december 1-16-2016 2,596.06 attached √ √
2.DTR not sign
Payment for last wages
1216751 of COS- Clerk Aug.16- 1. No sign of
1/27/2017 Nicolo Luzada 31,2016 2,248.38 N.Orgaya & R.Cordial √ √
payment of wages of
1216752 COS instructors Oct.1-
Ryan Abecina 15,2016 2,770.18 √ √
John Paul Francis Payment of wages COS-
1216759
Banzuela Clerk Jan.11-20,2017 1,955.17 √ √
1.Not properly fill-up
the acceptance
1216760
portion by supply
Payment of rental sound officer √ √
system & lights PO No.16- 2. No date indicated
Mixs Sounds Lights 12-279 4,750.00 by Supplier at PO
Payment of subscription 1.No PO attached √ √
of newspaper & other
1216761
RS Newspaper and periodicals for the month 2.No Inspection and
Magazines Oct.2016 5,559.32 Acceptance Report
Certification from the
Registrar/Dean of College
1216762 payment of overload- that the load I in excess of the
Asso Prof for the month of regular load or outside regular
1/31/2017 Jocelyn Romero June to Oct.2016 19,956.19 1. No DTR √ √ office hours
Fund IGP
Certification from the
Registrar/Dean of College
1286628
Payment of honoraria SLP DTR not sign by that the load I in excess of the
1/12/2017 LBP Nov-Dec.2016 7,475.39 Tipones Gloria √ √ regular load or outside regular

Page | 9
 BOX
BOX E:
LDDAP A of JEV
COA Circular No.2012-001
No./Check DV No. GAM Volume III
dated June 14,2012
Number not not
sign fill-
Date Payee Particulars Amount Remarks up
office hours
Certification from the
Registrar/Dean of College
1286629 that the load I in excess of the
Payment of honoraria SLP regular load or outside regular
LBP Nov2016 19,475.75 √ √ office hours
Certification from the
Registrar/Dean of College
1286630 Payment of honoraria for DTR not sign by that the load I in excess of the
SLP for the month of employee & regular load or outside regular
1/12/2017 LBP December,2016 22,269.42 supervisor office hours
1.Alvina Geraldine
2. Beguia,Yolanda
3. Bordeos, Noel
4. Camalla, Emily
5. Catura,Ana Sheryl
lynn
6. Cepeda, Orbel
7. Martine, deli jean
8. Moico Rosa
9. navarrosa, Alex
10.Ursua, Ana Cristina √ √
Payroll not sign by
1286631 Payment of wages COS- Accountant and
1/13/2017 Ryan Llacer ICT Dec.16-30,2016 2,455.90 President √ √
Payroll not sign by
1286632 Payment of wages COS- Accountant and
Arnel Balbuena ISS Dec.16-30,2016 4,980.29 President √ √
Fund 101-
MDS
1/27/2017 694544 PASUC V Payment of reg. fee of 14 No certificate of √ √

Page | 10
 BOX
BOX E:
LDDAP A of JEV
COA Circular No.2012-001
No./Check DV No. GAM Volume III
dated June 14,2012
Number not not
sign fill-
Date Payee Particulars Amount Remarks up
personnel & 6 students 38,800.00 attendance attached
Cash advances of wages 1.Approved payroll or list of
694552 COS Instructor-January- No approved payroll payees indicating their net
Ma.Theresa Rodriguez 9-20,2017 428,206.06 attached √ √ payment
Cash advances of wages 1.Approved payroll or list of
694553 COS ClerkJanuary-9- No approved payroll payees indicating their net
Ma.Theresa Rodriguez 20,2017 96,400.98 attached √ √ payment
Trust Fund
1.Approved payroll or list of
1358592 Cash advances for No approved payroll payees indicating their net
1/12/2017 Ma.Theresa Rodriguez refund the CHED scholar 123,257.00 attached √ √ payment
Remittance of TF for
1358593
STF refund CHED 212,743.00 ORs not attached √ √
Cash advances for 1.Approved payroll or list of
1358594 refund the Institutional No approved payroll payees indicating their net
1/24/2017 Ma.Theresa Rodriguez scholar 290,734.00 attached √ √ payment
RPA School & Office
1358595
Supplies Purchase of tarpulin 2,462.40 √ √
Remittance of TF for
1358596
1/25/2017 STF refund LGU-Bombon 7,665.00 √ √
Cash advances for 1.Approved payroll or list of
1358597 refund the Institutional No approved payroll payees indicating their net
1/30/2017 Ma.Theresa Rodriguez scholar 30,000.00 attached √ √ payment

Page | 11
Cash Advances, RATA, Reimbursement

BOX
BOX E:
LDDAP A of JEV
COA Circular No.2012-001
No./Check DV No. GAM Volume III
dated June 14,2012
Number not not
sign fill-
Date Payee Particulars Amount Remarks up
Fund 101
1.Certification that the
official/employee did not use
101-01-
government vehicle and is not
006-2017
assigned any a government
1/20/2017 Jennifer Vibar RATA for dec.2016 15,000.00 vehicle
2Certificate or evidence of
service rendered or approved
√ √ DTR
Extraordinary &
101-01-
miscellaneous expenses 2.Certification executed by
010-2017
1/27/2017 Richard Cordial for January,2017 9,000.00 the official concerned
2.other supporting documents
as are necessary depending
on the nature of expense
√ √ charged
1.Certification that the
official/employee did not use
government vehicle and is not
assigned any a government
Richard Cordial RATA for January,2017 18,000.00 vehicle
2Certificate or evidence of
√ √ service rendered or approved
DTR
Advances to
Officers and
Employees-This Certification from accountant
Cash advances for account is used that the previous cash
expenses during In- to recognize advances has been
House Nexus Forum amount liquidated and accounted for
Analyn Madrid jan,19,20, 27,2017 24,450.00 √ √ advanced to in the books

Page | 12
 BOX
BOX E:
LDDAP A of JEV
COA Circular No.2012-001
No./Check DV No. GAM Volume III
dated June 14,2012
Number not not
sign fill-
Date Payee Particulars Amount Remarks up
officers and
employees for
official travel
Certification from accountant
that the previous cash
advances has been
Cash advance on No travel Order liquidated and accounted for
Ernesto mateo Jan.25-27,2017-Manila 6,220.00 attached √ √ in the books
Certification from accountant
that the previous cash
advances has been
Cash advance on liquidated and accounted for
Rowena Albao Jan.25-27,2017-Manila 2,720.00 √ √ in the books
Certification from accountant
that the previous cash
advances has been
Cash advance on liquidated and accounted for
Marivic Paghubasan Jan.25-27,2017-Manila 2,720.00 √ √ in the books
Certification from accountant
that the previous cash
advances has been
Cash advance on liquidated and accounted for
Apolonia Sebello Jan.25-27,2017-Manila 2,720.00 √ √ in the books
Certification from accountant
that the previous cash
advances has been
Cash advance on liquidated and accounted for
Hilarion Tipones Jan.25-27,2017-Manila 2,720.00 √ √ in the books
Certification from accountant
that the previous cash
Cash advances on advances has been
Jan.30-Feb.4,2017 at liquidated and accounted for
Rochelle Oliquiano Davao City 16,852.00 √ √ in the books
Fund 164-

Page | 13
 BOX
BOX E:
LDDAP A of JEV
COA Circular No.2012-001
No./Check DV No. GAM Volume III
dated June 14,2012
Number not not
sign fill-
Date Payee Particulars Amount Remarks up
PVB
Advances to
Officers and
Employees-This
account is used
to recognize
1216666
amount Certification from accountant
Cash Advances for advanced to that the previous cash
expenses 2016 Regional 1.JEV Entry: Advances officers and advances has been
Antonio Ricardo T. SCUAA Meet at BU, to Officers & employees for liquidated and accounted for
1/9/2017 Ayen Legazpi City 83,200.00 Employee √ √ official travel in the books
Advances to
Officers and
Employees-This
account is used
to recognize
1216667
amount Certification from accountant
Cash Advances for advanced to that the previous cash
expenses(Foods) 2016 JEV Entry: Advances officers and advances has been
Antonio Ricardo T. Regional SCUAA Meet at to Officers & employees for liquidated and accounted for
Ayen BU, Legazpi City 271,800.00 Employee √ √ official travel in the books
Certificate of
Reimb. Of travelling participation was
1216699
expenses on Dec.13, Rodil G. Alano-
Antonio Ricardo Ayen 2016 at LC. 740.00 President, SSC √ √

2. No signature and
date indicated by
Supplier at PO
Fund 101-
MDS
Payment of reg. fee of 14 No certificate of
694544
1/27/2017 PASUC V personnel & 6 students 38,800.00 attendance attached √ √

Page | 14
 BOX
BOX E:
LDDAP A of JEV
COA Circular No.2012-001
No./Check DV No. GAM Volume III
dated June 14,2012
Number not not
sign fill-
Date Payee Particulars Amount Remarks up
Fund Release, Re:
1358598 Sustainable Anti-Poverty Memorandum of 1.Copy of MOA/Trust
1/31/2017 CSPC,Nabua Cam.Sur Project 1,843,100.00 Agreement √ √ Agreement
2.Copy of Approved Program
f Work (for infrastructure
project)
3.Approved Project
Expenditure or Estimated
Expenses indicating the
project objective and
expected output(for other
projects)
4.Certification by the
Accountant that funds
previously transferred to the
Implementing Agency(IA) has
been liquidated, post audited
and accounted for in the
books
5.Copy of OR issued by the IA
to the Source Agency
acknowledging receipt of
funds transferred (for post-
audit activities)

Page | 15
Trainers Fee

BOX
BOX E:
LDDAP A of JEV
COA Circular No.2012-001
No./Check DV No. GAM Volume III
dated June 14,2012
Number not not
sign fill-
Date Payee Particulars Amount Remarks up

payment of Trainers Fee-

1216753 √ √
Sept.1- 1.Contract of Service
Richard Rivera Dec.15,2016(Volleyball) 18,900.00 and Certification
payment of Trainers Fee-
1216754 Sept.1- Contract of Service √ √
Rodel Padayao Dec.15,2016(Arnis) 18,900.00 and Certification
payment of Trainers Fee-
1216755 Sept.1- Contract of Service √ √
Arsenio Haig,Jr. Dec.15,2016(Chess) 18,900.00 and Certification
payment of Trainers Fee-
1216756 Sept.1- Contract of Service √ √
Samuel Ruin Dec.15,2016(Karatedo) 18,900.00 and Certification
payment of Trainers Fee-
1216757 Sept.1- Contract of Service √ √
Arvin Brian Ayo Dec.15,2016(Basketball) 18,900.00 and Certification
payment of Trainers Fee-
1216758 Sept.1- Contract of Service √ √
Leslie Anne Manago Dec.15,2016(Taekwando) 18,900.00 and Certification

Page | 16
Purchases and No list of employee

BOX
BOX E:
LDDAP A of JEV
GAM Volume COA Circular No.2012-
No./Check DV No.
III 001 dated June 14,2012
Number not not
sign fill-
Date Payee Particulars Amount Remarks up

1216712
1/23/2017 1.NO PAR attached
2.No date indicated by inspection √ √
officer
Payment of purchase of 3.Not properly fill-up the acceptance
C & E Publishing ,Inc books PO No.16-09-201 70,176.00 portion by supply officer

1216713 1.Sepaktakraw net,official nylon w/

1/23/2017 cable wire
2. bacolod Elkan Tradin is the lowers √ √
Payment of Purchase of bidder
Maryed Musicsports spots supplies under PO 3.Not properly fill-up the acceptance
Zone No.16-11-260 24,607.15 portion by supply officer
Purchase of multi-media
1216714 Allan-Justine Gen. equipment under PO 3.Not properly fill-up the acceptance √ √
Merch No.16-11-243 157,443.13 portion by supply officer
Payment of purchase
1216715 anniversary t-shirts PO List of employee who received the
Nora Espinas Garments no.16-11-254 47,037.50 anniversary t-shirts w/ their signature

1216717 1. List of majorettes who received the

uniform w/ their signature
2.No date indicated by inspection √ √
Payment of purchase of officer
majorettes uniforms PO 3.Not properly fill-up the acceptance
Laney Fashionworks No.16-1-264 111,974.40 portion by supply officer
Payment of catering
services rendered during
1216721 the 2016-Year End √ √
Buenadelrey catering Culminating activity
1/23/2017 Services Inc under PO no.16*-12-282 76,282.13 1. No attendance sheet

Page | 17

1216737
1/24/2017
Payment of purchase
college official t-shirts PO
Sharq Couture House No.16-12-288
1216739
1/24/2017
Payment of purchase of
athletic uniforms under
Sharo Couture House PO No.16-12-291
1216716
Purchase of materials for
curtains under PO No.16-
Nora Espinas Garments 12-272
1216718
Payment for printing of
Research Journal under
AMS Press PO No.16-12-270
Payment of wages COS
1216730
Frederick Gaurino Instructor-Dec.1-15,2016
1216731
Cancelled
Payment of purchase of
1216732 sport supplies PO No.16-
Top Coms Marketing 11-262
2. No signature and date indicated by
Supplier at PO
1. List of official who received the t-
shirts w/ their signature
2. No date indicated by inspection
officer √ √
3.Not properly fill-up the acceptance
portion by supply officer
23,808.00 4. No date indicated by Supplier at PO
1. List of official & athletes who received
the uniform w/ their signature
2. No date indicated by inspection
√ √
officer
3. No date indicated by Supplier at PO
4.Not properly fill-up the acceptance
197,712.00 portion by supply officer
1.No date indicated by inspection
officer
2.Not properly fill-up the acceptance √ √
portion by supply officer
44,624.06 3. No date indicated by Supplier at PO
1. No date indicated by Supplier at PO √ √
2. No signature and date indicated by
47,302.50 Supplier at PO
√ √
1,541.92 2.DTR not sign by employee 7 supervisor
Inventory custodian slip not sign by E. √ √
56,180.00 Berja
2. No date indicated by Supplier at PO
Page | 18
 payment of purchase of
1216733 Lucky Educational sports supplies under PO √ √
Supply No.16-11-261 12,665.58 2. No date indicated by Supplier at PO
1. No date indicated by inspection
1216734
1/24/2017 officer

2. No date indicated by Supplier at PO √ √

payment of purchase of
office supplies under PO 3.Not properly fill-up the acceptance
Hypertech Computers No.16-12-281 4,253.24 portion by supply officer
payment of purchase of
1216735 other supplies under PO
Bodega Glassware No.16-12-280 6,625.00 1. No date indicated by Supplier at PO

1216736 1. No date indicated by inspection

officer
√ √
payment of purchase of 2. No date indicated by Supplier at PO
other supplies under PO 3.Not properly fill-up the acceptance
Bonings Trading No.16-12-257 9,327.05 portion by supply officer
1. No date indicated by inspection
1216738
1/24/2017 officer
2. No date indicated by Supplier at PO √ √
payment of purchase of
office supplies under PO 3.Not properly fill-up the acceptance
Bonings Trading No.16-12-287 2,774.92 portion by supply officer
1. No date indicated by inspection
1216741 Payment of purchase of √ √
officer
medicines/drugs under
BCVR Prime Enterprise PO No. 17-01-06 13,521.60 2. No date indicated by Supplier at PO

1216742 1. No date indicated by inspection √ √

Payment of purchase of officer
energy drink/supplement 2.Not properly fill-up the acceptance
BCVR Prime Enterprise under PO No. 17-01-06 23,587.68 portion by supply officer

1216743 1. No date indicated by inspection

officer

2. No date indicated by Supplier at PO √ √

Payment of purchase of
office supplies under PO 3.Not properly fill-up the acceptance
Bonings Trading No.16-12-275 2,020.63 portion by supply officer

Page | 19
Repair and Maintenance- Motor Vehicle

BOX BOX
Type of A of E: JEV COA Circular
Accounting GAM Volume
Vehicle DV No. No.2012-001 dated
Entrry III
Repair not not June 14,2012
No. Date LDDAP No. Payee Particulars Amount sign fill-up
1. No Official receipt
attached
Repair and 2. Pre-repair
Maintenance- evaluation report
Transportation and approved
Payment for
Repair and Equipment -This detailed plan by the
Repair &
Maintenan account used to agency showing
Maintenance
101-01-008- Caleb Montero ce recognize the cost insufficient detailed
1. 1/25/2017 of College 27,684.22 √ √
2017 Motor Corp. - SHE 788 Transportati of repair and scope of work/extent
Vehicle
on maintenance on of repair to be done
(Montero - SHE
Equipment motor vehicle and
3. report of waste
788) other
transportation materials
equipment 4.post-inspection
reports
5.certificate of
acceptance
1. No Official receipt
Repair and attached
Maintenance- 2. Pre-repair
Transportation evaluation report
Payment of Repair and Equipment -This and approved
supplies for the Maintenan account used to detailed plan by the
Toyota Toyota
101-04-076- maintenance ce- recognize the cost
agency showing
2. 4/18/2017 Camarines Hi-Ace, √ √
2017 of College 66,338.50 Transportati of repair and
insufficient detailed
Sur SJN 665
Vehicle Toyota on maintenance on
scope of work/extent
Hi-Ace) Equipment motor vehicle and
of repair to be done
other
transportation 3. report of waste
equipment materials
4.post-inspection

Page | 20
 BOX BOX
Type of A of E: JEV COA Circular
Accounting GAM Volume
Vehicle DV No. No.2012-001 dated
Entrry III
Repair not not June 14,2012
No. Date LDDAP No. Payee Particulars Amount sign fill-up
reports
5.certificate of
acceptance
1. No Official receipt
attached
Repair and 2. Pre-repair
Maintenance- evaluation report
Transportation and approved
Payment for
Equipment -This detailed plan by the
Repair & Other
account used to agency showing
Toyota maintenance Toyota Maintenan
101-05-082- recognize the cost insufficient detailed
3. 5/2/2017 Camarines (materials only) Hi-Ace, ce & √ √
2017 24,216.00 of repair and scope of work/extent
Sur of College SJN 665 Operating maintenance on of repair to be done
Vehicle Toyota Expenses motor vehicle and 3. report of waste
Hi-Ace) other materials
transportation 4.post-inspection
equipment
reports
5.certificate of
acceptance
Repair and 1. No Official receipt
Maintenance- attached
Transportation 2. Pre-repair
Payment for Repair and Equipment -This evaluation report
Repair & Maintenan account used to and approved
Toyota Toyota
101-07-128- maintenance ce- recognize the cost detailed plan by the
4. 7/6/2017 Camarines Hi-Ace, √ √
2017 of College 81,504.00 Transportati of repair and agency showing
Sur SJN 665
Vehicle Toyota on maintenance on insufficient detailed
Hi-Ace) Equipment motor vehicle and scope of work/extent
other
of repair to be done
transportation
equipment 3. report of waste
materials

Page | 21
 BOX BOX
Type of A of E: JEV COA Circular
Accounting GAM Volume
Vehicle DV No. No.2012-001 dated
Entrry III
Repair not not June 14,2012
No. Date LDDAP No. Payee Particulars Amount sign fill-up
4.post-inspection
reports
5.certificate of
acceptance
1. Pre-repair
evaluation report
Repair and and approved
Maintenance-
detailed plan by the
Transportation
Repair and agency showing
Equipment -This
Payment for Maintenan account used to insufficient detailed
Hyundai scope of work/extent
Repair & BUS , ce- recognize the cost
5. 11/3/2017 Alabang, √ √ of repair to be done
maintenance MQ 8069 14,692.00 Transportati of repair and
Inc
of School Bus on maintenance on
2. report of waste
Equipment motor vehicle and
materials
other
transportation 3.post-inspection
equipment reports
4.certificate of
acceptance
1. Pre-repair
Repair and evaluation report
Maintenance- and approved
Payment for Transportation detailed plan by the
Repair and Equipment -This agency showing
Repair &
Maintenan account used to insufficient detailed
Maintenance
Caleb Montero ce recognize the cost scope of work/extent
6. 11/20/2017 694776 of College 105,859.10 √ √
Motor Corp. - SHE 788 Transportati of repair and of repair to be done
Vehicle
on maintenance on
2. report of waste
(Montero - SHE
Equipment motor vehicle and
materials
788) other
transportation 3.post-inspection
equipment reports
4.certificate of

Page | 22
 BOX BOX
Type of A of E: JEV COA Circular
Accounting GAM Volume
Vehicle DV No. No.2012-001 dated
Entrry III
Repair not not June 14,2012
No. Date LDDAP No. Payee Particulars Amount sign fill-up
acceptance

TOTAL 320,293.82

Page | 23
 May we have your comments on the foregoing audit observations within five (5) calendar
days from receipt hereof.

MA.VICTORINA C. OLIVA
State Auditor III

ELSIE P. LATUMBO
Supervising Auditor
Audit Group - SUCs and Other NGS
Stand Alone Agencies

Page | 24