COA also urged the PhilSCA committees created to hasten their work of completing immediately the physical count and inventory reporting on Property, Plant and Equipment in accordance with the provisions of the Government Accounting and Auditing Manual.
COA is also asking the Accounting Office of PhilSCA to reconcile the balances of accounts in the general ledger against the individual subsidiary/property ledger card including the inventory report that will be prepared by the Committees; and to effect immediately the adjustments after the reconciliation of the said fixed assets accounts.
COA said that Cash Advances to officers and employees amounting to P2.9 million remained unliquidated at year-end even if the purpose for which they were granted have already been served, contrary to Section 89 of P.D. 1445 and COA Circular No. 97-002 dated February 10, 1997, thereby overstating the receivable account and understating the expense account by the same amount.
As a result of the unliquidated advances, COA is recommending that the PhilSCA
Continue withholding the payment of any money due to the accountable officers who have not liquidated their cash advances pursuant to Section 9.3.2 of COA Circular No. 97-002 dated February 10, 1997.
Continue issuing demand letters to all accountable officers with outstanding cash advances and exert all possible efforts to go after these individuals who have liability to the College.
Request from COA authority for the write-off of dormant/non-moving accounts in accordance with existing auditing rules and regulations.
Comply strictly with Section 89 of P.D. 1445 and COA Circular No. 97-002 in the granting, utilization and liquidation of cash advances.
COA also said PhilSCA's validity and existence of the Motor Vehicles account balance of P1,053,500.00 cannot be ascertained due to the unreconciled balance of P868,356.00 between the accounting and property records since CY 2004.
COA is recommending that PhilSCA require the Accounting and Property Offices to reconcile the motor vehicle records and reflect the actual physical inventory of the account pursuant to the provisions of GAAM; and mark all motor vehicles “FOR OFFICIAL USE ONLY.”
The 2009 CAAR also said that nineteen college officials and employees whose positions were not among those entitled to Representation and Transportation Allowances (RATA) were paid P0.787 million during CY 2009 out of the Special Trust Fund (STF) contrary to the 2009 General Appropriations Act (GAA), Memorandum Circular (MC) No. 6, series of 2005 of the Civil Service Commission (CSC), National Budget Circular (NBC) No. 404 dated March 29,1989 and COA Circular No. 2000-02 dated April 4, 2000, thus, rendering said payments unauthorized and without legal basis. (paras. 37-51)
COA recommended that the PhilSCA Adminisration require the concerned officials to refund the unauthorized RATA disbursements totalling P0.79 million in the absence of a legal basis to support the payments. Henceforth, all RATA payments should be in accordance with Section 44 of the GAA, NBC 404 dated March 29, 1989 and COA Circular No. 2000-002 dated April 4, 2000, respectively.
The payment of Collective Negotiation Agreement (CNA) incentive to the members of PhilSCA Non-Teaching Association (PHILSCANTEA) Inc., was not supported with complete documentation and funding source to establish the legality and propriety of disbursements totaling P0.682 million as required under the Department of Budget and Management (DBM) Circular No. 2006-1 dated February 1, 2006. (paras. 75-86)
COA recommended that PhilSCA's administration submit necessary documents showing compliance with the prescribed policies, procedures and funding source on the grant of CNA incentive pursuant to DBM Budget Circular No. 2006-1 dated February 1, 2006 and CSC PSLMC dated November 14, 2002; and refrain from paying allowances and incentives, which are not in accordance with existing laws, rules and regulations.
COA said PhilSCA also contracted the services of private legal counsels and paid the total amount of P325,000.00 from six months to two (2) years for legal and consultancy services without the written conformity and consent of the Solicitor General and written concurrence of the Commission on Audit contrary to COA Circular No. 95-011. COA recommended to the PhilSCA Administration to return to itself the amount paid to the aforementioned private lawyers who were hired contrary to existing accounting rules and regulations and Supreme Court jurisprudence; and require the Accountant to reverse the entry made in JEV No. 09-11-008 to correct the consultancy account by P31,380.00.
The 2009 CAAR also said PhilSCA Administrion failed to establish the reasonableness of the amount of fuel consumed totaling P175,750.68 for CY 2009 contrary to COA Circular 77-61 dated September 26, 1977 due to inadequate data on the trip tickets as well as the absence of the subsidiary ledger, Monthly Report of Fuel Consumption and the Monthly Report of Official Travels for each of the four motor vehicles, thus, the control of the usage of the said vehicles could not be determined.
COA is recommending that PhilSCA's Chief of General Services to submit the Monthly Report of Fuel Consumption for each motor vehicle to the Auditor within the first ten days of the succeeding month for audit purposes as required under pursuant to the provisions of the GAAM and pertinent provisions of COA Circular No. 77-61 dated September 26, 1977.
They are also asking PhilSCA Administration to require the drivers of the four motor vehicles to properly accomplish Daily Trip Tickets and ensure that the same is approved by the authorized officials and signed by the end-users or passengers of the motor vehicle, and that this be serially numbered and summarized at the end of the month in a Monthly Report of Official Travels and submitted to the COA for audit purposes.
COA also criticized PhilSCA's practice of assigning more than 12 hours a week teaching load to 108 part-time faculty members resulting in the payment of 24,871 hours of excess loads amounting to P2.96 million which is inconsistent with the College Faculty Workload Manual dated December 2, 2002.
COA is recommending that the PhilSCA Administration revisit its policy on faculty teaching load vis-a-vis its actual implementation tomake sure it conforms with PhilSCA's College Faculty Workload Manual in view of COA's concerns on the matter.
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