Monday, January 3, 2011

Continuation of "U.P.'s Unfinished Infrastructure Projects are in Danger of Becoming White Elephants Due to Aquino Administration Budget Cuts"

(The proposed Department of Mining, Metallurgical & 
Materials Engineering Building, U.P. Diliman.
To enlarge the picture, just click on it)


According to the Department of Budget and Management, P 275 million was allocated in 2010 for the Engineering Research and Development for Technology Projects which includes the proposed Department of Mining, Metallurgical & Materials Engineering Building at U.P. Diliman. This was a project of former President Gloria Macapagal-Arroyo through the Engineering Research and Development for Technology (ERDT) Program.

(National Institute of Physics Building
Phase-B, U.P. Diliman)

(The back view of the proposed National 
Institute of  Physics Building)

Then there is U.P. Diliman's uncompleted National Science Complex as well. According to the College of Science website (http://www.science.upd.edu.ph/) the College of Science is "in dire need of additional funding support to properly maintain and operate the National Science Complex (NSC) that is scheduled for completion in 2011. The NSC is built to provide a nurturing and enabling environment to Filipino scientists, researchers and students allowing them to generate new knowledge and to offer cutting-edge technical support and accurate scientific advice to the Philippine government and the private sector especially the small and medium scale enterprises."

"Today, the College is composed of eleven constituent units including five national institutes and seven CHED Centers of Excellence. Four of the national institutes were established in the 1980’s (MSI, NIGS, NIP, NSRI) while the fifth (NIMBB) was created in the 1990’s. The yearly MOOE budget allocations that are used to fund R&D activities in the national institutes have not been increased since the institutes were first founded if only to neutralize the debilitating effects of inflation and to support the needs of an increasing number of PhD faculty members that are being employed in CS units," the website said.

(The uncompleted National Institute of Molecular
Biology and Biotechnology building)

The National Institute of Molecular Biology and Biotechnology building is expected to be completed by June of 2011. The three-storey structure will house several laboratories as well as lecture and seminar rooms for the faculty and students of the NIMBB, according to the website, UPdate Diliman online (http://www.upd.edu.ph/~updinfo/index101.html)

The first floor will contain the administrative offices, lecture and seminar rooms, an e-library and a conference room. The second floor will house teaching labs as well as culture rooms for materials used in its research. It has a wet area as well as an animal cell and plant cell culture room, the website said.

The third floor will have more laboratories, some with airlocks to prevent contamination. There is also a freezer bay as well as storage rooms for the more sensitive materials like radioactive isotopes, the website added.


(Institute of Chemistry Phase 2 at U.P. Diliman 
will be completed by January 2011)

In the case of the Institute of Chemistry, "the implementation of Phase 1 of the construction of the research building and part of the teaching building of IC has been underway since last May 2008. Construction of the research building is expected to be finished by December 2009. Phase 2 of the project for the completion of the construction of the teaching building starts January 2010 and ends January 2011," said a statement at the Institute of Chemistry sublink at the College of Science website at: http://www.science.upd.edu.ph/chem/

"The Project Team led by IC and Architect Lisa Santos ensures that buildings construction are completed on schedule and within budget by holding weekly site coordination meetings with the building construction management and contractor and representatives of the UP Office of the Campus Architect," the website said.

But hand-in-hand with the various projects in the National Engineering  Complex and the National Science Complex are the mindsets of several ranking Aquino administration officials who seem to think that U.P. can hit the ground running in terms of operating these massive projects without corresponding increases in Mainetance and Other Operating expenses (MOOE) from the National Government.

For example, Budget Secretary Florencio Abad proposed massive cuts in the budget of UP and other state universities and colleges (SUCs) for 2011. From P6.9 billion in 2010, Abad decreased UP’s budget to P5.5 billion, or a difference of P1.4 billion. Other SUCs were also faced with budget cuts. Abad wants them to have a budget of P21.7 billion, down by some P700 million from their budget of P22.4 billion in 2010.

Administration officials say that since U.P. had extraordinary expenses in 2010 relating to capital outlay expenditures such as the National Engineering Complex and the National Science Complex construction in several phases, and that it also had savings of P 11.9 billion in 2010; then there was no need to increase the budget of U.P. for 2011.

An interview by Senate staff with Senator Franklin Drilon  the chair of the Senate Finance Committee over the budget of SUCs, reveals the blind eye with which Administration officials have turned to SUCs such as U.P.  who are expected to generate their own revenue to operationalize massive infrastructure projects approved of by the previous administration:

"Q: Zero po yung capital outlay?

DRILON: Yung capital outlay, ibig sabihin nagawa nay un. Yung capital outlay para sa mga sabihin nating building. Eh kung nagawa na yung building bakit natin ilagay muli? Assuming na naglagay ng P5 million sa building at yan po ay nagawa na, eh bakit mo ibabalik?

Q: Yung MOOE may cut din?

DRILON: Di babawasan ang MOOE mula sa current year. Ang dagdag, kapag kailangan pa nila ng mga salapi, yan po ay merong mga internally generated funds naman sila." (http://diliman-diary.blogspot.com/2010/12/2011-national-budget-heads-towards.html)

Following Drilon's logic that U.P. must generate its own resources for any shortfalls in additional rquirements for MOOE; the last approved land use plan for U.P. Diliman is dated 1994, and it stipulates that 88 hectares or 17.8% of U.P. Diliman's 493 hectares are allotted for commercial development, according to the website of the Office of the Campus Architect of U.P. Diliman.

Assuming for the sake of discussion that U.P. is able to lease out properties at commercially competitive rates of P 200/square meter per month, then it is in fact possible to generate revenues of P 2 billion a year. However, the problem with this is that U.P. Diliman will not be able to immediately "monetize" its land assets as first of all, U.P. Diliman's land use plan needs to be updated to cope with the changes in the times. Secondly, U.P.'s bureaucratic processes, Commission on Audit oversight and the need to consult sectors in the vigilant U.P. Diliman community virtually guarantee that commecialization of U.P. Diliman properties will have to pass through the proverbial eye of the needle. Lastly, the incoming U.P. President Alfredo E. Pascual, who assumes office barely a month from now, or on February 10, 2011 will have to do a balancing act where revenues geenrated by U.P. Diliman will have to also be shared across the U.P. System which also have their own pressing financial concerns.

Mr. Pascual therefore will have to expend a lot of effort in adopting a dual track formula of pressing the national government for more funds starting the first half of 2011 when the annual budget cycle commences anew with government agencies lobbying the Department of Budget and Management to consider inclusions of their various concerns before DBM wraps this up for submission by the President to Congress in the second half of the year. Mr. Pascual will also be simultaneously preparing for the worst case scenario which will be for U.P. to independently raise funds in view of a looming funding shortfall for U.P. programs and projects, including the National Engineering and National Science Complexes.

In this respect, we wish Mr. Pascual all the very best as he seeks to solve the gigantic conundrum left by his predecessor, the outgoing U.P. President Emerlinda R. Roman, who leaves behind a legacy of  many unfinished works with correspondingly uncertain fates. Mr. Pascual must press the Aquino administration and President Benigno S. Aquino III's allies in Congress for an increase in U.P.'s budget in 2012 since U.P. is tasked to do so much in engineering, the sciences and in other fields. For all these, state resources must be expended if the country is to remain competitive with its rivals in the region.

(A sign calling for budget increases for U.P.
hanging outside the College of Home Economics, U.P. Diliman)

To return to the main story, just click on this link: http://diliman-diary.blogspot.com/2011/01/commentary-ups-outgoing-roman.html)

(Photos by Chanda Shahani)

Monday, December 6, 2010

2010-2011 Directory of the Philippine Senate

Juan Ponce Enrile
Senate President.
Chief of Staff: Atty Jessica Lucila G. Reyes
Appt. Secretary: Roberto Bañaga
DL: 552-6691
Email: senator_enrile@senate.gov.ph

Jinggoy Ejercito Estrada
Senate President Pro-Tempore
Chief of Staff: Simeon E. Garcia, Jr.
Appt. Secretary: Pauline Labayen
DL: 552-6686
Emails: senjinggoyestrada@senate.gov.ph, jinggoy@senjinggoyestrada.com

Vicente C. Sotto III
Senate Majority Leader
Chief of Staff: Atty. Hector A. Villacorta
Appt. Secretary: Atty. Antonette Cordero/Cherry R. Estonilo
DL: 973-6642
Email: vst1978@yahoo.com

Alan Peter Compañero S. Cayetano
Minority Leader
Chief of Staff: Willie E. Buenaventura, M.D.
Appt. Secretary: Janice Vitalez Icay
DL: 832-5281
Emails: jvitalez@gmail.com, alancayetano@yahoo.com

Edgardo J. Angara
Chief of Staff: Mina F. Pangandaman
Office Manager/HEA: Olive Bustamante
Email: edgardo_angara@hotmail.com

Joker P. Arroyo
Chief of Staff: Mr. Delfin F. Espiritu, Jr.
Appt. Secretary: Abbey Hinto
DLs: 552-6730, 833-2291
Email: None. Just fax letters to: 552-6852

Pia S. Cayetano
Chief of Staff: Atty. Denya Garcia Uy-Anastacio
Appt. Secretary: Divina Omido
Dls: 552-6683, 552-9003, 552-9290

Miriam Defensor-Santiago
Chief of Staff: Anna Camille L. Sevilla
Appt. Secretaries: Chona Defensor, Sandy Schala
DL: 552-6693

Franklin M. Drilon
Chief of Staff: Atty. Oscar G. Yabes
Appt. Secretary: Loida Geneta
DLs: 659-5581, 659-5841
Email: fmdrilon@yahoo.com

Francis "Chiz" G. Escudero
Chief of Staff: Atty. Rolando P. Tan
Appt. Secretary: Mike Galarosa
DL: 833-5034
Emails: sen.escudero@gmail.com, reachus@chizescudero.com, mediagroup@chizescudero.com

Teofisto "TG" Guingona III
Chief of Staff: Atty. Zorayda Mia Wacnang
Appt. Secretary: Maryanne Jude Mendoza
DL: 986-5774
Email: senatorguingona@gmail.com

Gregorio B. Honasan II
Chief of Staff: Cecile S. Marasigan
Appt. Secretary: Mira Dumlao
DL: 551-0525
Email: piu0720@yahoo.com

Panfilo M. Lacson
Chief of Staff: Ronald Jay P. Lacson
Appt. Secretary: Kathy Alcantara
DL: 552-6786
Email: ospml@yahoo.com

Manuel "Lito" M. Lapid
Chief of Staff: Atty. Filmer G. Abrajano
Appt. Secretary: Shirley Jacinto
DL: 552-6694
Email: snjo408@yahoo.com

Loren B. Legarda
Chief of Staff: Atty. Helen Ann Teodoro-Rivilla
Appt. Secretary: Hazel Iris Lafuente
DLs: 833-1606, 833-1434, 832-7627
Email: loren_b_legarda@yahoo.com.ph


Ferdinand "Bongbong" R. Marcos, Jr.
Chief of Staff: Mr. Ramon Cardenas
Appt. Secretary: Mary Christine “Happy” Ledesma
DL: 659-5045
Email: inquiry.bbmoffice@gmail.com

Sergio R. Osmeña III
Chief of Staff: Atty. Rassen M. Lopez
Appt. Secretary: Farah Amanda R. Locsin
DL:
Email: serge_osmena@yahoo.com

Francis “Kiko” N. Pangilinan
Chief of Staff: Renan B. Dalisay
Appt. Secretary: Irish Y. Bewer
DL: 552-6732
Emails: irish_bewer@yahoo.com, kikopangilinan@kiko.ph

Ralph G. Recto
Chief of Staff: Atty. Aristotle O. Liwag
Appt. Secretary: Lilibeth C. Reyes
DL: 659-5756
Email: ralphgrecto@gmail.com

Ramon "Bong" Revilla, Jr.
Chief of Staff: Mr. Bryan Revilla
Appt. Secretary: Ma. Theresa Tomangan
DL: 552-6776
Email: senbongrevilla@senate.gov.ph

Antonio "Sonny" F. Trillanes IV
Chiefs of Staff: Atty. Reynaldo B. Robles and Rolando T. Averilla
Appt. Secretary: Mary Ann R. Villapondo
DLs: 833-2433, 804-0609

Manny Villar
Chief of Staff: Caroline G. Cadeliña
Appt. Secretary: Mariz Ordoñez
DL: 552-6715

Juan Miguel F. Zubiri
Chief of Staff: Alexis Wayne P. Valdivia
Appt. Secretary: Iris Marie Salvador
DL: 832-1498
Emails: teamzubiri@yahoo.com, senzubiri@yahoo.com.ph

To our readers: If there are any items here that need correcting, please email us feedback at: dilimandiary@yahoo.com Attention: The Editor

To return to the Diliman Diary, please click on this link: http://diliman-diary.blogspot.com/2010/12/2010-2011-directory-of-philippine.html

Tuesday, November 16, 2010

Continuation of "8. Rizal Technological University"

Though it was founded in 1975 as Rizal Technological Colleges (RTC), the College was converted into the Rizal Technological University (RTU) on October 11, 1997, by virtue of Republic Act No. 8365. RTU is tasked to provide highly professional, scientific, technological and special instructions in the fields of engineering and technology, education, business and entrepreneurial technology and arts and sciences and to the promotion of research, extension and advance studies in its area of specialization.

The Commission on Audit's (COA) 2009 Consolidated Audited Annual Report (CAAR) of RTU found that RTU's income increased from P 359 million in 2008 to P 397 million in 2009 or an increase in P 38 million. Of this, P 25 million  was from the National Government and P 12.7 million was from other income, 

But COA's 2009 CAAR also found the following problems with RTU's usage of the taxpayer's money:
  • A misstatement in the Receivables-Disallowances or charges was committed due to the erroneous debit of P5,954,279.25 to the same account for the disallowed Emergency Cost of Living Allowance (ECOLA) which was not yet final and executory, instead of P8,418,620.34, the total amount of the Notice of Disallowance, subject of two the Notices of Finality of Decision (NFD), both dated November 27, 2009 pursuant to COA Circular No. 2009-006, thus, casting doubt on the reliability of the Account Receivables-Disallowances/Charges balance of P5,954,279.25 as at year end.
  • COA is asking the RTU Administration to require the Accountant to prepare the journal entry voucher to adjust the Receivables-Disallowances/Charges and henceforth, ensure the accuracy of balances and reliability of the accounting reports pursuant to provisions of the NGAS Manual, Volume III and Section 22 of COA Circular No. 2009-065 dated September 15, 2009; and also to comply strictly with Section 7.2 of COA Circular No. 2009-006 dated September 15, 2009.
  • The validity and existence of the Property, Plant and Equipment (PPE) accounts totaling P779.72 million could not be ascertained due to the inclusion of unaccounted/missing properties costing P0.65 million; non-reclassification of unserviceable properties to Other Assets awaiting disposal costing P30.88 million; non-dropping from the books of accounts of disposed properties costing P3.88 million and the incomplete physical inventory of properties hence, unreconciled variance of P46.88 million between the Property and Accounting records existed contrary to sound property management system. 
  • COA is correspondingly asking the RTU Administration to formally create an inventory team to complete and submit the physical inventory reports of all properties of the University and reconcile these with the accounting records; identify the accountable persons for the missing/unaccounted properties and require them to settle their accountabilities and/or submit the request for relief from accountability in accordance with Section 73, PD 1445; and require the Accounting Office to prepare a journal entry voucher to reclassify to Other Assets account all unserviceable properties awaiting disposal and drop from the books all disposed properties.
  • COA also said the janitorial and sanitation services rendered by RTU-KAWANI Multi-Purpose Cooperative was procured thru negotiation since CY 2002, renewed and extended on a monthly basis thereafter until 2009 with total payment of P49.50 million thereby manifesting conflict of interest as the Cooperative is an association of the University’s employees. Moreover the mode of procurement was contrary to Section 10, Article IV of R.A. 9184 and Section 5 of the Government Procurement Policy Board Resolution No. 24-2007 thus, defeating the procurement principles of transparency and competitiveness.
  • COA is recommending that RTU's Administration submit an explanation as to why the procurement of janitorial services was not done thru public bidding;comply strictly with the provisions of R.A. 9184 and its IRR-A regarding procurement of janitorial services; require the RTU-KAWANI Multi-Purpose Cooperative to deliver all the equipment and supplies listed in the Breakdown of Cleaning Supplies and Materials and be duly received by the University.
  • Additionally, COA said that RTU's Administration should deduct the amount of Supplies and Materials not delivered by the Service Agency amounting to P25,885.50 from their succeeding payment of Janitorial services; and require the Service Agency to comply with the provisions of the Contract of Janitorial and Sanitation Services efficiently and effectively to avoid sanctions for not complying with the terms and conditions thereof.
  • Another problem COA found and pointed out in its 2009 CAAR was the issue of reimbursements of P1.97 million representation and travelling expenses by 74 university personnel which were not supported with sufficient documentation as required under existing government laws, rules and regulations, thus, casting doubts on the legality and validity of those payments.
  • COA is asking the RTU Administration to comply strictly with existing laws, rules and regulations on the payment of reimbursable representation and traveling expenses; require the concerned personnel to submit sufficient documents for the aforementioned reimbursements of representation and traveling expenses pursuant to the Government Auditing Code of the Philippines or P.D. No. 1445 to establish the legality and propriety of the disbursements; and submit certificate of appearances of the companies visited complete with telephone numbers and the official stationery of the company visited for confirmation purposes.
  • COA also pointed out deficiencies noted in the RTU Administration's procurement of goods worth P47.02 million thru Direct Contracting cast doubts on the regularity of the transactions. COA is asking the RTU Administration to render an explanation on the abovementioned deficiencies for evaluation; and comply strictly with the provisions of RA 9184 and its Implementing Rules and Regulations in the procurement of goods and services.
RTU's governing body is vested in the Board of Regents which is composed of the Dr. Patricia Licuanan, the Chairman of the Commission on Higher Education (CHED) as Chairman, the President of the University as Vice-Chairman, and the Chairmen of the Congressional Committees on Education and Culture, the Director General of the National Economic Development Authority, the representative of the Department of Science and Technology, the President of the Federation of Faculty Associations, the President of the Federation of Student Councils, the President of the Federation of Alumni Association and two prominent citizens as members.

As of December 31, 2009, there were 654 personnel of RTU Main and Pasig campuses. Out of the 654 total workforce, 105 belong to the academe, 168 are part-timers and 381 are administrative support staff.

During the SY 2008-2009 and 2009-2010, a total of 35,373 students were enrolled at RTU Boni Main and Pasig Campuses broken down as follows with 713 Graduate School students and 34,660 undergraduate students.

To return to the main story, click here: Rizal Technological University

Monday, November 15, 2010

Continuation of "7. Philippine State College of Aeronautics"

COA recommended that the PhilSCA Administration ask the concerned accountable officers to prepare and submit to COA a formal request for relief from property accountability for the fixed assets worth P2.7 million lost thru fire pursuant to Section 73 of the Government Auditing Code of the Philippines (P.D.1445). Failure to comply with the above provision will make the accountable officers concerned liable for the loss of property, COA said.

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.

To return to the main story, click here: Philippine State College of Aeronautics

Friday, November 5, 2010

Continuation of: "The 102 UPV in-house Research Projects worth P16.56 million were not completed before the expiration of the contracts due to the absence of, or laxity of the management"

(Editor's note: This dispatch is still under construction and will be updated shortly. we apologize to our readers for the inconvenience).

Continuation of: "The PPE accounts of the nine UP offices/campuses totalling P6.96 billion is of doubtful validity with a negative variance of least P506.09 million"

(Editor's note: This dispatch is still under construction and will be updated shortly. we apologize to our readers for the inconvenience).

Continuation of: "Recognition of payables was not based on actual claims for goods delivered or service rendered, as P68.43 million listed as payables in three UP offices/campuses were not found to be valid claims supported by sufficient evidence"

(Editor's note: This dispatch is still under construction and will be updated shortly. we apologize to our readers for the inconvenience).