Findings No.5 COA Annual Audit Report 2006

July 28, 2008

5. Job Order personnel were designated as collectors in the market operations without complying the bond requirements contrary to Sec. 101 (2) of P.D. 1445 and COA Circular No. 97-002, thus government funds are not adequately protected in case of losses thru theft or misappropriation.

Sec. 101 (2) of P.D. 1445 provides that “Every officer/employee of any Government Agency whose duties permit or require the possession or custody of government funds or property shall be accountable therefore and for safekeeping thereof in conformity with law.

COA Circular 97-002 Sub-Section 7.1 states, “Each accountable officer with a total of cash accountability of P2,000.00 or a more shall be bonded. The amount of bond shall depend on the total accountability of the officer as fixed by the head of the Agency in accordance with the schedule determined by the Bureau of Treasury.”

Per interview conducted with the Manager of the Economic Enterprises Operations in the market, we gathered that collecting functions were handled by eleven persons fielded to more or less 883 stall owners whose daily collections reached P118,714.00. However, it was noted that eight of the eleven collectors are Job orders personnel who are not bonded. We were then informed that aside from these eleven personnel, there are four regular item holders of Revenue Collection Clerks who are detailed in some divisions, such as CENRO, City Treasurer’s office and Licensing Division due to general revamp of personnel because of change of political administration.

In effect, the Manager was forced to utilize the personnel who are not qualified to handle collecting functions and are not bonded in -violation to the aforementioned provision.

RECOMMENDATION:

Transfer the four (4) Revenue Collectors back to market operations. Follow bonding requirements to protect government from losses in the event that these job order personnel will incur cash shortages.

CLICK HERE for the latest 2nd Hand Laptops, Mobile Phones, SMART/ GLOBE /TALK 'N TEXT/ TOUCH MOBILE / SUN CELLULAR Postpaid, Pre-paid and International Roaming PROMOS, Philippine Airlines (PAL) and Cebu Pacific Airlines Airline AIRFARE DISCOUNT tickets for sale!

Check out our Updated/Latest List of GOVERNMENT JOBS AND OTHER GOVERNMENT VACANT POSITIONS, PRIVATE JOBS, PRIVATE FULL-TIME JOBS, PRIVATE PART-TIME JOBS and OTHER ONLINE JOBS in this link!

Written by admin · Filed Under Commission on Audit, Valencia City