FOR : JOSEFINA S. TAN Secondary Schoo !r"nc"#a $$$ S"cayab Nat"ona H"%h Schoo D"#oo% &"ty
Attent"on:
EUNEY MARIE S. ATILLO D"'b(r'"n% O))"cer $$
&a'h *+am"nat"on a' cond(cted on the ca'h and acco(nt' o) the D"'b(r'"n% O))"cer o) S"cayab Nat"ona H"%h Schoo cover"n% the #er"od )rom A(%('t -, 2016 to November ., 2016 and noted the )oo"n% de)"c"ency/': The Disbursing Officer (DO) does not have a safe/vault to keep the cash on hand and unused accountable forms, thus government funds and accountable forms are not properly secured and vulnerable to theft, pilferage, or loss contrary to Sections 11 and 1! of "residential Decree ("D) 1##$ 1##$ and Sec Sectio tion n %%, &olume olume ' and Sec Section tion $!, &olume olume ''' of overn overnmen mentt cc ccoun ounting ting and uditing *anual (*)+
Sect"on 101 o) !D 15 and Sect"on 66 o) AAM o(me $ 'tate that 3every o))"cer o) any %overnment a%ency ho'e d(t"e' #erm"t or re4("re the #o''e''"on or c('tody o) %overnment )(nd' or #ro#erty 'ha be acco(ntabe there)ore and )or the 'a)eee#"n% thereo) "n con)orm"ty "th a7 F(rthermore, Sect"on 102 o) the !D #rov"de': a7 8he 8he head head o) any any a%en a%ency cy o) the the %ove %overn rnme ment nt "' "mme "mmed" d"at ate ey y and and #r"m #r"mar ar" "y y re'#on'"be )or a )or a %overnment )(nd' and #ro#erty #erta"n"n% to h"' a%ency7 1
b7 !er'on' entr('ted "th the #o''e''"on or c('tody o) the )(nd' or #ro#erty (nder the a%ency head 'ha be "mmed"atey re'#on'"be to h"m, "tho(t #re9(d"ce to the "ab""ty o) e"ther #arty to the %overnment7 Moreover, Sect"on 52 o) AAM o(me $$$ a'o 'tate' that 38an%"be a''et' and record' 'ho(d be #hy'"cay 'a)e%(arded 7 7 7 + + + 7 7 7 $t a' ob'erved that the DO doe' not have a 'a)e/va(t7 $n an "nterv"e "th the DO reveaed that the (n('ed acco(ntabe )orm' and "t' corre'#ond"n% re#ort' are e#t "n'"de "n the 'tee cab"net th(', e+#o'"n% "t to #o''"be o'', the)t or #")era%e7 We recommend that the management en!re that aet o" the agenc# e$ec%a&&# cah and record $erta%n%ng thereto are $rotected and $ro$er&# a"eg!arded '# $ro(%d%ng (a!&t)a"e.
May e have yo(r comment' on the )ore%o"n% a(d"t ob'ervat"on' "th"n )")teen 15; caendar day' )rom rece"#t hereo)7 8han yo(7
ENRI*UE A. FRAN+IS+O, JR. State A(d"tor $ A(d"t 8eam
ESTRELLA B. AVILA State A(d"tor Re%"ona S(#erv"'"n% A(d"tor
Proof of Receipt of AOM: Received by: _________________ Date:
