PHILIPPINE OVERSEAS EMPLOYMENT ADMINISTRATION
2011 COA ANNUAL AUDIT OBSERVATIONS, RECOMMENDATIONS AND
ACTIONS TAKEN
AS OF SEPTEMBER 30, 2012
AUDITOR’S OPINION : Qualified opinion on the fairness of the presentation of the
financial statements of the POEA for CY 2011
COA
AGENCY
SUMMARY OF COA
RECOMMENDATIONS
ACTION/COMMENTS
FINDINGS
As of December 31, 2011
As of SEPTEMBER 30,
2012
1. The balance of PPE COA recommended that
accounts as of December management:
31,
2011
remained 1. Require the Inventory
Committee to revise
unreliable due to the
the
RPCPPE
and
failure of the Inventory
closely coordinate with
Committee to reconcile
the Chief Accountant
the Report on the
or
the
assigned
RPCPPE which reflected
accounting personnel
a total PPE value of
for the immediate
P43,173,471.01 with the
reconciliation of the
balance
of
said reports with the
P205,092,936.94
per
Accounting
records,
Accounting records, or a
copy furnished the
difference
of
Audit Team of the
P161,919,465.93,
revised report.
contrary to Section 66
and Appendix 8A of the 2. Require the Chief
Accountant to assess
MNGAS, Volume II, and
the
remarkable
the Accounting Unit to
difference of the PPE
comply with prior year’s
account
balances
audit recommendations.
between
accounting
records and report per
count, and the assigned
personnel to prioritize
the revalidation of the
acquisition
cost
indicated
in
the
RPCPPE.
Make
necessary adjustments
2. Inappropriate set-up of
immediately on noted
doubtful accounts every
deficiencies.
end of the accounting Require
the
Chief
period since CY 2003 Accountant to prepare
resulted
in
the adjusting entries in the
overstatement
of
the ensuing year to correct the
The GSPD and the
Accounting
Division
shall
continuously
coordinate/meet with the
Inventory Committee for
the reconciliation of the
balance
of
account
Property,
Plant
and
Equipment with the
physical inventory and
effect the necessary
adjustments in the books
to correct the balance of
said account.
Adjusting
entry
was already recorded in
CY 2012 to correct the
balance of the affected
account.
SUMMARY OF COA
FINDINGS
COA
RECOMMENDATIONS
As of December 31, 2011
balance of Allowance for
Doubtful Accounts and the
understatement of the
balance of Government
Equity
account
by
P2,896,800.97
as
of
December 31, 2011.
balance of the affected
accounts and fairly present
the account balances in the
financial statements.
3. Eleven
accountable
officers
failed
to
deposit/remit
income
collected
totaling
P1,903,902.72
as
of
December 31, 2011 to the
National Treasury within
the prescribed period
while
collections
amounting to P67,963.22
was not recorded in the
books of accounts, in
violation of Section 16 of
the MNGAS, Volume I,
and DBM and DOF Joint
Circular No. 1-81 dated
January 1, 1981, thus
exposing the funds to
possible
misuse
for
personal purposes.
1. Direct
all
accountable officers
to
deposit
immediately to the
nearest depository
bank the remaining
funds
in
their
safekeeping through
a memorandum or
demand
letter.
Appropriate
administrative
disciplinary action
should be instituted
against them for
unjustified failure to
do so and to comply
with Section 69 of
PD 1445 pursuant
to Section 127 of
PD 1445
2. Direct the Chief of
the Regional and
Overseas
Coordinating Office
to
strictly
and
closely
supervise
and monitor the
submission
of
financial reports by
the regional centers
and extension units
to
avoid
the
recurrence of the
deviations
from
AGENCY
ACTION/COMMENTS
As of SEPTEMBER 30,
2012
Mr. Carlos Cañaberal of
the Labor Assistance
Center whose collections
amounting
to
P990,600.00 was found
to be undeposited was
immediately
relieved
from accountability and
a new collecting officer
was designated and
deputized. The case is
now being investigated
by the Administrative
and
Complaints
Committee. A LAC
personnel,
Ms.
Joy
Ungsod, who is under
the supervision of Mr.
Cañaberal, admitted to
have misappropriated a
portion of the amount
and failed to deposit to
the National Treasury.
On the other hand, Mr.
Cañaberal,
without
assuming
the
responsibility, deposited
P20,000.00 to the POEA
account on July, 2012
and offered the amount
of P1,000.00 to be
deducted
from
his
monthly salary for the
recovery of collections,
which will start in July,
SUMMARY OF COA
FINDINGS
COA
RECOMMENDATIONS
As of December 31, 2011
existing rules and
regulations on the
collection
and
deposit/remittance
of income.
3. Direct the Chief
Accountant
to
closely monitor and
review the work of
her staff relative to
the recording of
transactions in the
books of accounts
and possibly devise
a financial report
that she can easily
check/validate the
undeposited/unremi
tted collections of
all
accountable
officers as at a
given
period,
nationwide.
4. Unserviceable properties
valued at P5,596,073.20
and
others
with
undetermined
amount
were
not
yet
recorded/reclassified to
Other Assets accounts
and disposed contrary to
the provisions of COA
Circular No. 89-296 and
AGENCY
ACTION/COMMENTS
As of SEPTEMBER 30,
2012
2012
As
to
the
accountability of Ms.
Nelia Barbadillo for the
undeposited collection of
REU-Legaspi
City
totaling to P845,339.50,
this was already reduced
to P730,339.50 due to
the
refund
of
P115,000.00, which was
acknowledged by Mr.
Bennie Bermillo, the
assistant
of
Ms.
Barbadillo,
as
his
accountability.
Said
Amount was received
last Nov.9, 2011 per OR
no.
301944
and
deposited to the Bureau
of
Treasury
the
following
day.
Ms.
Barbadillo
was
immediately recalled to
the main office and her
case is now with the
DOLE Legal Service.
With regard to
the
unremitted/undeposited
balances of the following
accountable officers, the
same
was
already
deposited on the date
opposite their names:
Accountable Officers
Date collection
was deposited
a. Karen M. Quilao
Jan. 4, 2012
b. Jenevive
Diaz
Jan. 4, 2012
c. Melba Bulaclac
Jan. 4, 2012
SUMMARY OF COA
FINDINGS
COA
RECOMMENDATIONS
As of December 31, 2011
Section 143 of the COA recommended that
MNGAS, Volume III, management direct the
thus affecting the fair concerned:
1. Appraisal
presentation of the PPE
Committee
and
Other
Assets
members
to
accounts in the financial
determine
the
statements
as
at
appraised value of
December 31, 2011.
the
inventoried
unserviceable
properties,
particularly those
with
complete
information/comput
ed total cost and
coordinate with the
Disposal
Committee
to
expedite
the
disposition of the
assets following the
guidelines set under
Section 2 of EO
888, respectively.
A
request
for
inspection of the
inventoried
unserviceable
property
and
review/evaluation
of the reported
appraised
value
must
be
forwarded/submitte
d to the COA audit
team for audit
action before the
conduct of proper
disposal activity.
2. Disposal
Committee
to
complete the vital
information
of
5. Collection
of
long
those
disposable
outstanding
properties
with
dormant/inactive prior
AGENCY
ACTION/COMMENTS
As of SEPTEMBER 30,
2012
d. Lalaine Casugay
Jan. 2, 2012
While balances of the
following
accountable
officers:
a. Winifrida Palma
P .01
b. Glenda Calantas
1.20
c. Rosario Jervoso
49.80
d. Ireen
Santos
.04
e. Cristina
Rondolos
400.00
Were already verified
and reconciled.
Close coordination
of the GSPD and
Accounting Division will
be done to review these
properties recommended
to be reclassified to
Other Asset account so
that adjusting entries
may be effected in CY
2012 and eventually
disposed
off
these
properties.
The
disposal of the waste
material is already being
processed
and
the
request for inspection of
said
items
is
for
submission
to
the
Commission On Audit.
SUMMARY OF COA
FINDINGS
years’
accounts
receivable totaling to
P7,348,405.39 out of the
reported
year-end
balance
of
P10,837,294.09,
or
67.81% seemed remote
while only P240,164.82
was collected out of the
active
accounts
of
P2,514,719.70, or a very
low collection efficiency
rate of 9.55% despite
exerted
efforts
to
decrease the delinquent
accounts.
6. Collections of income
and
corresponding
deposits/remittances
totaling
P6,733,363.08
and
P7,313,516.53,
respectively, in prior and
current years were not
recorded in the books as
of December 31, 2011, as
required in the MNGAS,
Volume I and GAAM,
Volume III, thus the
reported income and
deposits at year-end was
understated while the
debit and credit totals of
the
accounts
CashCollecting Officers and
COA
RECOMMENDATIONS
As of December 31, 2011
AGENCY
ACTION/COMMENTS
As of SEPTEMBER 30,
2012
undetermined costs
as a basis to
establish
the
computed
appraised value.
3. Chief Accountant
to prepare adjusting
entries in order to
reclassify
the
inventoried
unserviceable
property
with
complete
information valued
at P5,596,073.20 to
the Other Assets
account in the
ensuing year.
COA recommended that
management
instruct/require the Finance
Branch to:
1. Continuously
intensify its efforts
in order to increase
collection efficiency
rate
on
active
accounts.
Devise
other options, if
necessary, and if so
warrants, resort to
legal means to
enforce collection
including
those
pertaining to prior
years not requested
for write off.
2. Send
follow-up
letter on the status
Demand letters are
continuously being sent
to the clients with
outstanding
accounts.
Request for write off of
outstanding
dormant/inactive prior
years’
accounts
receivable was already
SUMMARY OF COA
FINDINGS
Due
to
National
Treasury were likewise
understated.
7. Current and prior years’
cash advances totaling
P736,788.50
remained
unliquidated
as
of
December
31,
2011
despite the remarkable
decrease of last year’s
balance of P1,208,425 by
P471,637.20 or 39.03%.
Thus, the balance of the
Advances from Officers
and Employees account
was overstated while the
pertinent
expense
accounts
were
understated.
COA
RECOMMENDATIONS
As of December 31, 2011
of the request for
write-off of the
dormant receivable
accounts with the
concerned
COA
officials,
through
the Audit Team
assigned at POEA.
COA recommended that
management require the
Chief Accountant and other
officials
performing
accounting
and/or
bookkeeping functions of
the agency to ensure that
the
financial
reports
required to be submitted by
the accountable officers are
forwarded
to
the
Accounting Unit on the
prescribed
period
and
financial information be
recorded in the books
promptly to avoid the
repetition
of
the
deficiencies noted in audit.
AGENCY
ACTION/COMMENTS
As of SEPTEMBER 30,
2012
submitted
to
the
Commission On Audit.
Follow up letter for the
status of the request will
be submitted to COA.
These
were
inadvertently not taken
up in the books but these
were already recorded in
CY 2012. One reason
for this was the late
submission of reports of
the regional offices,
although,
the
accountable officers are
regularly being reminded
of their accountabilities.
This is being done in
close coordination with
COA recommended that the Officer-In-Charge of
management require:
the
Regional
and
1. The Director of Overseas Coordinating
Finance and the Office (ROCO).
Chief Accountant to
continue instituting
controls on the
grant
of
cash
advances in the
succeeding
years
and
monitoring
liquidations,
The current and prior
pursuant to the years’ cash advances
SUMMARY OF COA
FINDINGS
8. The reported balance of
P18,667.320.08 of Due
from NGAs account as of
December 31, 2011 is
unrealiable
as
this
differed
from
the
balance
of
P16,761,974.39
confirmed by the PS, or
a
difference
of
P1,905,345.69.
COA
RECOMMENDATIONS
As of December 31, 2011
provisions
of
existing COA rules
and regulations;
2. Concerned agency
officials
to
devise/formulate
alternative remedies
to
enforce
the
liquidation of prior
year’s
cash
advances, such as
exhausting
all
possible means to
locate
the
whereabouts
of
those officials who
are
no
longer
connected
in
government service;
and
sending
demand letter to
accountable officers
with known address
in the agency’s
personnel files for
the
immediate
settlement of their
obligations to the
government, copy
furnished
COA
Office;
3. The
Chief
Accountant to exert
utmost effort to
locate
the
documents/records
pertaining to the
advances
not
supported
with
schedules
and
reports. If found,
prepare the required
reports
and
if
possible,
demand
the
immediate
AGENCY
ACTION/COMMENTS
As of SEPTEMBER 30,
2012
totaling P736,788.50 is
composed
of
the
following:
Prior Years balances
P 733,919.50
Current Year balance
2,869.00
Total
P 736,788.50
Please note also that
for the year 2011, the
liquidation rate is 99%.
The
Administration, thru the
Accounting Division, has
been very strict in
monitoring release of
cash advances and their
liquidation
in
accordance with existing
accounting and auditing
rules and regulations,
particularly focusing on
timely liquidation.
For prior years cash
advances, which are ten
years or older, demand
letters had already been
sent to the accountable
officers with known
addresses but only few
responded and settled..
However,
we
will
continue to send demand
letters to others who
have not replied. We
will exert more effort to
find
their
whereabouts/addresses to
demand settlement.
SUMMARY OF COA
FINDINGS
COA
RECOMMENDATIONS
As of December 31, 2011
AGENCY
ACTION/COMMENTS
As of SEPTEMBER 30,
2012
liquidation thereof.
9. The
recorded
disallowance
of
P1,740,124.08 remained
unsettled as of December
31, 2011 due to the
failure of Management
to enforce its collection
while the prior year’s
balance of P413,000.00
was dropped-off from
the books without the
issuance of the NSSDC
contrary to Paragraph
5.4 and 7.2.1 (d and e),
Chapter II of COA
Circular No. 2009-006
dated September 15.
2009. The dropping-off
from the books of the
latter
amount
also
understated the year-end
balance of the account
ReceivablesDisallowances
and
Charges and overstated
the Government Equity
account by the same
amount.
COA recommended that
management instruct the
Chief
Accountant
to
coordinate with the PS for
the reconciliation of the
account balances and effect
the necessary adjustments
to arrive at the correct
balance.
Analysis of the account
revealed that the book
balance
of
P18,667,320.08
consisted
of
the
following:
a.
b.
c.
Balance from OGAS
P2,817,098.42
Undelivered
purchases of
common
supplies
358,021.63
Balance of E-Link
project
15,492,200.03
Total
18,667,320.08
The balance from
Old
Government
Accounting
System
(OGAS) which was
transferred to the New
Government Accounting
System (NGAS) has to
be
analyzed
and
reconciled
so
that
adjusting entries may
already be made to bring
this account to its correct
COA recommended that
balance.
management:
1. Require
the
The balance for
Director of Finance
the
undelivered
Branch to enforce
SUMMARY OF COA
FINDINGS
10. The continuous failure of
concerned officials to
locate
pertinent
records/supporting
documents and to effect
necessary
adjusting
entries
caused
the
dormancy of assets,
liability and government
equity accounts totaling
P13.233 million for 7 to
28 years now, contrary
to the provisions of COA
Circular No. 97-001
dated February 5, 1997,
despite
constant
reminders in previous
audit reports, thereby
distorting
the
fair
presentation
of
the
agency’s
financial
position.
COA
RECOMMENDATIONS
As of December 31, 2011
the
immediate
settlement of the
reported/rcorded
disallowances
by
issuing
demand
letters to those
accountable
officials.
If not
possible for the
principally liable,
demand
letters
should also be sent
to those who are
still connected with
the
government
service and to those
whose whereabouts
can be located, as a
reminder to settle
their equally shared
obligations;
2. Chief Accountant to
prepare
adjusting
entries for the prior
year’s
disallowances
inadvertently
dropped-off from
the books and to
coordinate with the
other
involved
offices
so
that
settlements
submitted
by
concerned officials
and employees can
be
immediately
recorded in the
account ReceivableDisallowances/Char
ges in the ensuing
year.
AGENCY
ACTION/COMMENTS
As of SEPTEMBER 30,
2012
purchases of common
supplies will still have to
be analyzed further and
reconciled
with
the
balance
of
the
Procurement
Service
(PS) which is being done
in close coordination
with the GSPD and the
Accounting
Division.
While the balance of
P15,850,221.66 for the
E-link project is already
covered by an Agency
Procurement
Request
(APR) and the Terms of
Reference was already
submitted to PS and
awaiting for the schedule
of pre-bid conference.
The prior year’s balance
of P413,000.00 will be
recorded back in the
books
and
the
accountable persons will
be notified.
As
to
the
disallowance amounting
to P1,740,124.08, a
Supreme
Court’s
Temporary Restraining
Order (TRO) was issued
on April 24, 2012
enjoining
the
Commission On Audit
(COA) from enforcing
the COA Order of
Execution dated October
26, 2011.
SUMMARY OF COA
FINDINGS
11. OEC fees collected by
POLOs
totaling
P3,504,912.12 were not
remitted/deposited to the
depository banks of
POEA as of December
31, 2011 while of the
P56,731,245.68
collections during CY
2011,
only
P55,946,854.31
were
remitted/deposited
as
courier/freight and bank
charges of P784,391.37
were deducted outright
from the collections.
Remittance of collections
during the year were
also delayed by one to
eleven months contrary
to Section 69 (1 and 4) of
PD
1445
and
the
requirements
of
unnumbered
POEA
Memorandum
Order
dated March 11, 1997.
COA
RECOMMENDATIONS
As of December 31, 2011
COA recommended that
management:
1. Exert utmost effort
to
locate
the
pertinent
records/schedules
and
supporting
documents to verify
the nature/purpose
of the recorded
transactions
and
determine
the
existence
and
validity
of
the
dormant accounts’
balances.
If the
effort proved futile,
request from COA
Central
Office
through the COA
Audit Team Leader
for the write-off
and/or adjustment
of account balances,
supported by list
available
records
and
extent
of
validation made on
the accounts and
certification on the
reasons for nonlocation of the
books
of
accounts/records,
financial
statements/schedule
s and supporting
vouchers/document
s;
2. Advise concerned
accounting officials
and staff to review,
analyze
and
AGENCY
ACTION/COMMENTS
As of SEPTEMBER 30,
2012
There were already
adjustments
made
although for minimal
amounts. Utmost effort
will be exerted to locate
the pertinent records to
analyze and reconcile the
pertinent accounts and if
these records could no
longer be located, a
request for write off will
be submitted to COA.
SUMMARY OF COA
FINDINGS
COA
RECOMMENDATIONS
As of December 31, 2011
AGENCY
ACTION/COMMENTS
As of SEPTEMBER 30,
2012
reconcile
the
subject
dormant
accounts, together
with other related
accounts in the trial
balance. After the
review
and
validation,
effect
the
adjusting
journal entries for
those
duly
supported
with
documents.
12. Rental fees due totaling
P688,090.46
remained
unrecorded
and
uncollected
while
collections from rental
fees
amounting
to
P1,070,400.00 in CY
2008
from
concessionaires
occupying space inside
the premises of POEA
Canteen,
previously
construed
as
“commissions” by the
Employees’ Cooperative
were not yet transferred
to the POEA Treasury as
of December 31, 2011,
contrary to Section 120
of the GAAM, Volume I,
thus
denying
the
COA recommended that
management:
1. Direct the Chief of
the
ROCO
to
coordinate
immediately with
the
concerned
POLO accountable
officers to remit
immediately
all
collections
still
maintained with the
embassy account to
the
depository
account of POEA
and submit the
collection reports
together with the
supporting
documents
right
after the deposit of
collections to avoid
delay
in
the
submission of such
to the Accounting
Office.
Consider
imposing
of
penalties/sanctions
to those who fail to
follow
the
The OEC fees totaling to
P3,504,912.12 were the
ending balance as of
December 31, 2011
which were remitted to
the depository bank of
POEA and remitted to
the Bureau of Treasury
on January 20, 2012.
Courier/freight and bank
charges which were
deducted
from
collections have already
been reimbursed and
remitted to the Bureau of
Treasury.
This practice of
charging the freight cost
to collection will now be
resolved with the new
SUMMARY OF COA
FINDINGS
government’s coffer on
the use of the funds to
finance
priority7
programs/projects and
understated the year-end
balance of Accounts
Receivable
and
the
Government Equity of
the same amount for the
unearned income.
13. Failure of management
to
formulate/institute
new policies setting the
limit on foreign currency
equivalent
for
the
P100.00 prescribed rate
for BM Processing Fee,
resulted in higher rate of
Processing Fees collected
from OFWs by various
deputized POLOs in 28
countries
worldwide,
thus denying the OFWs
the equal privilege of
enjoying
the
actual
imposed rates although
excess
collections
increased
the
government coffer by
P16.210 million in CY
2011.
COA
RECOMMENDATIONS
As of December 31, 2011
requirements
of
existing regulations.
2. Direct
all
designated/deputize
d POLO collecting
officers to adhere
strictly
to
the
requirements of the
guidelines and stop
the malpractice of
charging expenses
outright from the
funds collected. All
expenses incidental
to the remittance
shall be requested
for reimbursement
from POEA office
3. Direct
concerned
officials,
in
coordination with
the
International
Labor
Bureau
(ILAB)
of
the
DOLE with the
approval of the
DOLE Secretary, to
devise/formulate
updated
policy/guidelines on
deposit/remittance
of processing fees
collected by POLOs
in behalf of POEA
and the charges of
expenses pertinent
to the remittance
and
transmittal/submissi
on of financial
reports
to
the
Accounting
Division
in
accordance
with
existing laws, rules
AGENCY
ACTION/COMMENTS
As of SEPTEMBER 30,
2012
contract with Federal
Express, a courier which
have branches abroad
where
the
different
POLOs may send the
documents
and
the
freight cost will be billed
directly to POEA.
As to submission of
reports, demand letters
are regularly being sent
to POLOs to remind
them of the deadline.
The Manual on the
Guidelines
and
Procedures
for
the
Financial
and
Administrative
Operations
of
the
Philippine
Overseas
Labor Offices (POLOs)
was already signed by
DOLE
Secretary
Rosalinda D. Baldoz last
June 4, 2012.
All
POLOs have already
been provided with a
copy of this manual for
their guidance.
SUMMARY OF COA
FINDINGS
COA
RECOMMENDATIONS
As of December 31, 2011
AGENCY
ACTION/COMMENTS
As of SEPTEMBER 30,
2012
and regulations..
14. Delayed preparation of
the Annual GAD Plan
and
Budget,
nonsubmission
of
Accomplishment Report
by
the
Focal
Point/Person and the
absence of a monitoring
mechanism contrary to
Section
3.2
and
Paragraph 3.2.3 of the
DBM-NEDA-NCRFW
Joint Circular No. 1
series of 2004 prevented
the timely endorsement
of the Annual GAD Plan
and Budget by the PCW
Executive Secretary, and
the review/evaluation of
the
efficiency
and
effectiveness of the lined
programs/projects/activi
ties
implemented.
Likewise,
non-GAD
related expenses were
inappropriately charged
to the GAD Fund.
COA recommended that
management:
1. Instruct
the
Accountant
to
coordinate with the
concerned officials
of
the
Administrative
Branch for the
issuance of followup demand letters to
the
delinquent
tenant/s as wlll as
devise measures to
force them settle
their accounts with
the agency.
2. Strictly monitor the
bills and demand
letters sent and if
possible, consider
the inclusion of
sanctions/penalty
clause particularly
to
those
who
continually ignore
the agency billings.
If so warrants,
resort
to
legal
means if they still
fail to settle their
accounts in the
ensuing year.
3. Require
the
Accountant
to
prepare adjustments
and take up in the
books the unearned
income and the
unreported
receivables.
Rental fees from
concessionaires
have
already been recorded
per JEV No. RA-11-100
dated December 31,
2011.
Relative to the
COA report that rental
fees
amounting
to
P1,070,400.00 in 2008
from
concessionaires
occupying space inside
the premises of the
POEA Canteen, said
amount was recorded as
commissions
because
these were supervised
and administered by the
POEA
Employees
Cooperative which is
also operating the POEA
canteen Said earnings
were already included in
the distributed dividends
to
the
cooperative
members.
POEA
Cooperative is, however,
willing to pay back the
accrued rental of the
spaces
which
is
computed
based on
prevailing rate per square
meter
equivalent to
P290.00 at that time
SUMMARY OF COA
FINDINGS
COA
RECOMMENDATIONS
As of December 31, 2011
AGENCY
ACTION/COMMENTS
As of SEPTEMBER 30,
2012
multiplied by the total
area occupied by the
COA recommended that concessionaires
that
management:
would
total
to
1. Review
the P25,230.00.
(See
“Guidelines for BM attached schedule)
on-site processing
services”
and
initiate
the
formulation of new
policies that could
set the limit of
Balik Manggagawa
processing fees that
is equivalent to the The Manual on the
foreign currency of Guidelines
and
each based country Procedures
for
the
not higher but equal Financial
and
to the P100.00 Administrative
prescribed rates
Operations
of
the
2. Upon the directive Philippine
Overseas
of
the
DOLE Labor Offices (POLOs)
Secretary, require was already signed by
all
DOLE
Secretary
designated/deputize Rosalinda D. Baldoz last
d POLO collecting June 4, 2012.
All
officers to adhere POLOs have already
strictly
to
the been provided with a
requirements of the copy of this manual for
guidelines
and their guidance.
collect
the
appropriate foreign
currency equivalent
to the prescribed
processing service
fees to protect the
rights of migrant
workers.
COA recommended that
management require the
GAD
Chairperson/Focal
Person:
1. Review and, if
possible, revise the
SUMMARY OF COA
FINDINGS
COA
RECOMMENDATIONS
As of December 31, 2011
GAD Pland and
Budget for the
succeeding year to
conform with the
guidelines/policies
set forth in DBMNEDA-NCRFW
(now PCW) Joint
Circular No. 20041 and identify
activities/projects
that clearly specify
the gender issues to
be addressed,
2. Submit
the
succeeding GAD
Plan and Budget
immediately to the
PCW if the one
year in advance
requirement is no
longer feasible due
to time constraints;
3. Devise monitoring
mechanism on the
implementation of
programs/projects
and activities to
ensure
timely
reporting
of
accomplishments
and
avoid
inappropriate
charges to the GAD
Fund
4. Require the Budget
Officer and the
Chief Accountant
to coodiante with
the
Gad
Chairperson/Focal
Person
on
the
utilization of the
GAD
Fund
pursuant to the
AGENCY
ACTION/COMMENTS
As of SEPTEMBER 30,
2012
The Annual GAD Plan
and Budget (AGPB) for
CY 2011 as well as the
Accomplishment Report
(AR) have already been
submitted to Philippine
Commission On Women
(PCW) on January 25,
2012 and April 18, 2012,
respectively.
Likewise,
the
AGPB for CY 2012 and
CY 2013 have already
been submitted to PCW
and to the Department of
Budget and Management
last April 14, 2012 for
which
PCW
acknowledged
our
prompt submission of the
2013 AGPB. They also
apologized for the delay
in the review of the plan
submitted in the prior
year.
Expenses charged
to GAD fund such as
wages paid to service
contractors,
special
counsel allowance, out
of town decision writing
workshop and handling
services are expenses
which are directly related
to the implementation of
the
gender-responsive
projects.
The Annual GAD Plan
and Budget (AGPB) for
CY 2011 as well as the
Accomplishment Report
SUMMARY OF COA
FINDINGS
COA
RECOMMENDATIONS
As of December 31, 2011
AGENCY
ACTION/COMMENTS
As of SEPTEMBER 30,
2012
approved/endorsed (AR) have already been
GAD Pland and submitted to Philippine
Budget
Commission On Women
(PCW) on January 25,
2012 and April 18, 2012,
respectively.
Likewise,
the
AGPB for CY 2012 and
CY 2013 have already
been submitted to PCW
and to the Department of
Budget and Management
last April 14, 2012 for
which
PCW
acknowledged
our
prompt submission of the
2013 AGPB. They also
apologized for the delay
in the review of the plan
submitted in the prior
year.
Expenses charged
to GAD fund such as
wages paid to service
contractors,
special
counsel allowance, out
of town decision writing
workshop and handling
services are expenses
which are directly related
to the implementation of
the
gender-responsive
projects.