Department of Education

GALAS NATIONAL HIGH SCHOOL

Brgy. Galas, Dipolog City

SUMMARY OF AUDIT OBSERVATION AND RECOMMENDATION

Ref.

Observation

Recommendation

AOM No.
2015 001

Funds transferred to DepEd

Regional Office No. IX in the
total amount of P 14,847,817.56
for payment of salaries, GSIS
premiums and other deductions
of employees of Galas National
High School lack documentary
requirements in violation of
Section 4(6) of P.D. 1445 and
Section 1.1.1 of COA Circular
No. 2012-001.

We recommend that the

management carry out the
following actions:
a. Make
a
representation
to
DepEd
Regional
Office requiring the
Regional
Payroll
Services
Unit
(RPSU) to furnish a
copy of approved
payroll prior to the
transfer of funds and
compare
the
amounts
reflected
therein with the
billing statement. In
case where there are
discrepancies noted,
notify the Regional
Office of the said
inconsistencies;
b. Ensure that the
disbursement
vouchers relative to
the fund transfer are
supported
with
complete
documentary
requirements
enumerate
in

Managements
Comment

Auditors
Rejoinder

Ref.

Observation

Recommendation
Section 1.1.1 of
COA Circular No.
2012-001.

AOM No.
2015 002

AOM No.
2015 003

Payments of monetization
amounting to P 96,314.76 for
calendar year 2014 were not in
accordance with the CSC-DBM
Joint Circular No. 2-97 dated
June 25, 1997; Rules and
Regulations of Sections 22 of
Rule XVI of the Omnibus
Rules and Regulations of the
Civil Service Commission and
Section 138 of the Government
Accounting
and
Auditing
Manual Volume 1, resulting to
improper implementation of
procedures on monetization.

We
recommend
management:

The agency failed to withhold

taxes by allowing some of its
officers and employees to make
payment in behalf of the school
for the procurement of goods

We
recommend
management:

that

a. Strictly adhere to the

abovementioned
rules and regulations
in the granting of
monetization
of
employees
leave
credits;
b. Ensure
that
Applications
for
Leave
shall
be
properly
accomplished and
submitted to the
HRMO
of
the
Division Office for
proper recording and
updating of leave
cards
and
duly
signed/approved by
concerned
personnel/official,
and
c. Cause
the
employees concern
to refund the excess
claim
of
monetization.

the

1. To ensure that all

subsequent

Managements
Comment

Auditors
Rejoinder

Ref.

Observation
and services and later be
reimburse for the amount paid
contrary
to
Revenue
Memorandum Circular No. 232007 thus depriving the
government of much needed
revenue.

Recommendation

Managements
Comment

Auditors
Rejoinder

procurements
of
goods
must
be
covered by a duly
approved Purchase
Order so as to be
able to withheld the
related taxes.
2. To discourage the
practice of allowing
some officers and
employee to pay
expenditures
in
behalf of the school

Prepared by:

ENRIQUE A. FRANCISCO, JR.

State Auditor IV
Audit Team Leader