Findings No.4 COA Annual Audit Report 2006

July 26, 2008

4. Inventory of semi-expendable and non-expendable supplies and property amounting to P18.53 million were still in the name and accountability of personnel and employees no longer connected with the provincial government of Misamis Oriental because Property Issue Slip and Memorandum Receipts were not religiously renewed every three (3) years.

Sections 158 and 161 of COA Circular No. 92-386 provides that Property Issue Slip and Memorandum Receipt shall be renewed every three (3) years. Moreover, when an employee is transferred to another government office, retired, resigned, dismissed or separated from the service, he shall be required to secure property clearance to relieve him of his accountability.

Review of the Inventory Report submitted by the agency for the current year revealed that a number of items in the said report amounting to P18.53 million were still in the name of personnel and employees no longer connected with the Provincial Government of Misamis Oriental. (ANNEX C) Verification disclosed that those named personnel and employees had already transferred to other government agencies/offices, some of them had retired, resigned, were dismissed or separated from government service, while others were politicians no longer re-elected for another position. Interview revealed that those who had retired, resigned and transferred to another government agencies were already cleared, have their Memorandum Receipts cancelled and were already issued their property accountability clearances. However, per records of the Office of the General Services Officer, it was found that it still carried the names of the previous accountable officers.

This situation happened because the Office of the General Services Officer did not religiously follow the provisions of COA Circular 92-386 on the renewal of Memorandum Receipts every three (3) years.

Accordingly, accountability of new users of the returned items cannot be established or pin-pointed. There is also the risk of the loss of the items since the actual user/s may deny their accountability for such item.

The General Services Officer promised that the deficiency will be corrected in the next report.

Management Comment:

Management commented to the above deficiency and we quote:

“Observance of Section 158 and 161 of COA Circular No. 92-386 will be strictly implemented as soon as reconciliation and finalization of the on-going inventory has been completed.

These findings will be addressed upon completion of the reconciliation and inventory.

Communication shall be send to these concerned persons already transferred to other government agencies for proper turn-over of equipments not yet returned under their custody.”

Recommendation:

Direct the General Services Officer to follow strictly the renewal of Memorandum Receipts every three (3) years. Further, trace the current users of the items already returned by those personnel and employees no longer connected with the Province and issue a new Memorandum Receipt/s in their names to identify and pin-point accountability.


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