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REPUBLIC OF THE PHILIPPINES

COMMISSION ON AUDIT
Commonwealth Avenue, Q.C.

COA REGIONAL OFFICE NO. IV-A


National Government Sector
Cluster 8 – Agriculture and Environment

Office of the Auditor


DENR – Ecosystems Research and Development Bureau
Los Baños, Laguna
______________________________________________________________________________

AOM No. 2019-06(2018)


Date: March 20, 2019

AUDIT OBSERVATION MEMORANDUM (AOM)

For: Mr.SOFIO B. QUINTANA, Ph. D., CESO IV


Director
Ecosystems Research and Development Bureau
Los Baños, Laguna

Attention: Ms. BienvenidaU. Sanchez


OIC-Chief, AFMD

Mr. EmmanuelM. Cuison


Chief, Accounting Section

Mr. Alberto N. Castillo


Chief, General Services Srection

We have validated the submission of accounting and property reportsand observed the
following:

Accounting and Property reports with their supporting documents were not
submitted or submitted late by 1 to 84 days contrary to the pertinent provisions of
Government Accounting Manual (GAM) for National Government Agencies, thus
precluding the team from performing a timely audit of transactions and accounts and
determining the level of assurance that transactions were reported accurately in the
financial statements.

DENR-ERDB AOMNo. 2019-06 (18) dated March 20, 2019 Page 1


The prescribed period of submission of accounting reports and statements with their
supporting documents per GAM are as follows:

No. of Reports Range of


Timeline/Due days
Report/Document Reference Formatted Table
Date w/o delayed
delay w/delay

Appendix 35
and
Appendix 13,
Daily or as Formatted: Justified
*RCI/RADAI with all Government 1-78
often as 646 1,022
paid DVs and SDs Accounting
necessary
Manual
(GAM)
Volume II

Within (10) Formatted: Justified


Section 60
days after the
Monthly/ Quarterly TB (c)© Chapter Commented [c51]: What is this?
end of the 12 0 None
and FSs and SSs 19 of the
month
GAM, Vol. I
14th day of Formatted: Justified
Section 60,
February of
Year-end TB, FSs and Chapter 19,
the ensuring 1 0 None
SSs GAM,
year
NGAs, Vol. I
1-64 days
Within 20 (October Formatted: Justified
Section 7,
days after the 1-March
Bank Reconciliation Chapter 21,
receipt of the 36 84 14,2018
Statement (BRS) GAM,
monthly Bank due to late
Volume I
Statement bank
statement)
Appendix 66, Not later than Formatted: Justified
Report on the Physical GAM, July 31 and
Count of Inventories NGAs, Vol. January 31 of 1 1 43
(RPCI) II each year for
Section 17 the first and

DENR-ERDB AOMNo. 2019-06 (18) dated March 20, 2019 Page 2


No. of Reports Range of
Timeline/Due days Formatted Table
Report/Document Reference w/o
Date delayed
delay w/delay
(i), Chapter 8 second
of the GAM semesters,
Vol. I respectively
Appendix 73,
GAM,
NGAs, Vol.
Report on the Physical Not later than 43 Formatted: Justified
IISection 38,
Count of Property, January 31 of 0 1 (incomplet
Chapter 8 of
Plant and Equipment each year e report)
the GAM
Vol. I

Item 6.06 of
COA Within Formatted: Justified
Inspection and Circular No. twenty-four
Acceptance Report 95-006 dated (24) hours 406 0
(IAR) May 18, from such
1995 acceptance

Appendix 74,
GAM,
Inventory and
NGAs, Vol.
Inspection of
IISection 40 11 0
Unserviceable Property
(d), Chapter After disposal Formatted: Justified
(IIRUP)
10 of the of unservice-
GAM, Vol. I able properties

Further, item 7.2.1.a of COA Circular No. 2009-0006 dated September 15, 2009 provides
that the Chief Accountant, Bookkeeper or other authorized official performing accounting and/or
bookkeeping functions of the audited agency shall ensure that the reports and supporting
documents submitted by the accountable officers are immediately recorded in the books of
accounts and submitted to the Auditor within the first ten days of the ensuing month.

RCI/RADAI with Disbursement Vouchers (DVs) were not submitted to the audit team
within the prescribed period with delays ranging from one to 78 days. The RPCI for the 2nd
semester ending December 31, 2018 was not submitted on January 31, 2018. The RPCPPE,
which is incomplete and unreconciled with the accounting records, was submitted on February
14, 2018.

DENR-ERDB AOMNo. 2019-06 (18) dated March 20, 2019 Page 3


BRSs, which is delayed by 84 days was due to the delayed receipt of Bank Statements
which could have been prevented by enrolling in the Land Bank we-Access and lack of
manpower to do the reconciliation.

The delayed and non-submission of the accounting and property reports precluded the
team from performing a timely audit of transactions and accounts and determining the level of
assurance that transactions were reported accurately in the financial statements.

We recommend that the Director enjoin the –

1. Chief Accountant to observe the timeline on the submission of all accounting and
property reports to the office of the Auditor, recall accounting staff assigned in
other divisions of the ERDB and send to seminars SDOs and accounting staff
assigned in research centers for efficiency pursposes.

2. Head of AFMD to implement the penal sanctions as provided in Section 122 (2)
of PD No. 1445. In case of failure of the concerned officials/personnel to comply
with the provisions of the aforementioned rules and regulations;

3. Cashier to enroll in we-Access of the Land Bank of the Philippines to obtain


real-time Bank Statements, and

May we have your comments on the foregoing audit observation immediately from
receipt hereof.

REMEDIOS M. RECONALLA
Audit Team Leader

MARCELINA LETICIA B. MAQUIMOT


OIC-Regional Supervising Auditor

Proof of Receipt:

Name and Designation By /Signature Date Received


Dr. Sofio B. Quintana
Director, ERDB

DENR-ERDB AOMNo. 2019-06 (18) dated March 20, 2019 Page 4


Ms. Bienvenida U. Sanchez
OIC-Chief, AFMD
Mr. Emmanuel M. Cuison
Chief, Accounting Section
Mr. Alberto N. Castillo
Chief, General Services Section

DENR-ERDB AOMNo. 2019-06 (18) dated March 20, 2019 Page 5

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