ACKNOWLEDGEMENT

With deepest gratitude and appreciation, the author humbly gives thanks to the
people who, with all they can, helped in making the On-the-Job Training a
possible one.
To Madame Kriska Aleli Duruin,CPA for her endorsement of the agency.
To Sir Jaypee Alegado, OJT coordinator, for his advices and guarantee on the
documents needed for the training.
To Sir Crisostomo Avelino, State Auditor IV, on guiding the students on their
office works.
To Mam Hazel Narag,State Auditor III,on assisting the students to understand
the agency policies and regulations.
TO Ms. Sheila May Badua, Administrative officer, for providing the students
the format for audit working papers.
To their loving parents and family, for their financial support, love and care.
To Almighty God who bestow His Blessings all the time.

Most of all, the author thank Him for His Word that keeps on reminding me
that I can do all things through Christ which strengthen me. (KJV) (Phil.
4:13)
Teddy Danguilan
BS-Accountancy

JOB DESCRIPTION
The trainee is required to audit programs in the agency with utmost care and
confidentiality. The trainee is provided with documents in different programs
and verify if the documents are complete and reliable.
On the 4ps (pantawid pamilya program), the student verifies whether the
policies, rules and regulations on the payment of 4Ps grants are being observed
and are working effectively. The students must prepare working paper of
beneficiaries who were paid twice or more for the same payment period. The
students should compute for the fund, the amount already granted and the
unpaid grants. The computed amounts are compared with the payroll prepared
by the regional office.
On the AICS (Assistance to individuals in crisis situation), the student trainee
has to, as provided in DSWD Memorandum Circular No. 02, Series of 2014 as
amended by MCs No. 15 & 18, Series of 2014, conduct post-audit of
disbursement vouchers for payment to beneficiaries. The student shall check
whether each payment for AICS are completely supported with the required
documents as mentioned in the AICS guidelines (discussed in the agency
profile). The student is also responsible to determine from the documents
attached to the disbursement vouchers whether the recipients fall under the
eligibility requirements cited in the guidelines.
On the audit of the CFW (cash for work projects), the student trainee should
verify if the requirements on CFW is adhered to. Project proposal, payroll,
daily time record and photos should be checked carefully.

On sustainable livelihood programs, Cash advances to special disbursing

officers should be accompanied with deposit slips and liquidations. The
student trainee should prepare working paper of schedules of deposits and
evaluate if this deposit were liquidated.
The student trainee is also responsible in computing hazard pay and prepare
working paper. The student should compare the per audit and per payroll
computation of the hazard pay.
The student trainee should keep the documents intact and treat the
audit working papers confidential. At last, The student trainee should be
committed to uphold himself to the principles of honesty and transparency in
his actions..

INTRODUCTION
On the Job Training is part of a college prospectus that primarily aims to
expose the students to real organizational setting so they can be able to
understand and fully appreciate the relevance of the theories and concepts
learned in the classroom to the actual working environment. It is a type of skill
development where a student trainee learns how to do the work through
hands-on experience. Experiences that a student trainee will never forget.
Experience is not what happens to a man; it is what a man does with what
happens to him. To learn from all experiences is more than the experience
itself.

OJT is very important not only to teach students regarding their chosen career,
but also to show students the reality about working. It helps in the building up

of the trainees competence. Of course, when a student is competent enough,

he will be able to do things efficiently and effectively.

Immersing the student with real professionals will help the student a lot. The
student trainee will be able to develop intrapersonal and also interpersonal
skills. They can be able to talk to professionals and pick up some advices.
Professionals, as a primer of his chosen job, can share his/her relevant
knowledge to the trainee and form a bond called friendship.

On-the-Job Training requires effort and dedication. A trainee should take the
OJT seriously as it can be a powerful tool for a person in preparing for the
next chapter of life as a professional. It can possibly be a source of
recommendation when they take that big lift from being students to career
professionals someday.

As an OJT trainee in Audit function, the student should make extra effort in
understanding the audit matrix and plans of the team leader and the team
member. The student trainee must read all the guidelines and the memorandum
to be able to know the audit process. Auditing is a long process of
understanding and familiarizing with the agency policy and regulations.

This long process of auditing paved the way for the student to be patient and
to deal with the complexities on auditing the agency programs. Along the way,
the students learned to be competent and to deal the issues with the auditors.
This learnings would prepare the student in the incoming chapters of his
chosen field.

PERFORMANCE HIGHLIGHTS AND EXPERIENCES

His work is to discover his work and then with all his heart to give
himself to it.
First day feels bluer than blue. The first would always be difficult and it can
even get worse. The OJT uniform is fitted with his first use. New people to
meet and blend with. He stayed outside the office to wait for the flag
ceremony. He doesnt expect it would take for so long. By 9:15a.m on April
11, he met the state auditor leader in the agency, the audit team member and
the two administrative officers. The office table with the chairs are already
set. The pen, paper and laptop is prepared for him. He was thinking of
voluminous workload and he was never wrong. There were bulk of paper
works, but he was passionate to fix all of this. As Benjamin Franklin said: If
passion drives you, let reason hold the reins.

For the first week, he was required to verify collections and deposit. He also
made bank reconciliation for the month of August to November 2015. He was
also assigned to verify SEA-K (Self-employment assistance program) for the
month of March to December 2015. He checked if there were bank

reconciliation prepared and a list of outstanding checks and replacement of

staled checks. He also computed the balances of accountable forms. He also
learned on the sorting of files so he can easily find account books when
needed by an employee. He validated travel expense vouchers of 8 books. He
considered to check if there were travel order, itinerary of travel, certificate of
appearance and the accomplishment report attached to the TEVs (Travel
expense voucher). (mahalko, exit session mo ah)

The second week is a hectic week. He was given all the copies of the
guidelines and memorandum circulars. All he has to do is familiarize the
guidelines and internalize the memorandum circulars. He was also obligatory
to read the guidelines on cash for work programs. This program is a short-term
intervention to provide temporary employment to individuals by participating
to risk reduction projects and programs in their communities. He read
prudently the administrative order no. 15 which speaks on the guidelines for
the implementation of the cash for a work project. He audited the cash for
work projects from Cagayan to Batanes with a total of 23 books for one
special disbursing officer. He sees to it that all requirements are followed like:
project proposal, payroll vouchers, photos of the project funded, and the daily
time records of workers should be complete.

The third week was one memorable and has an emotional impact on the
student trainee. He read and understand the guidelines on the AICS program
(Assistance to individuals in crisis situation). After while, he posts audited
thirty- five books of the program. He was little bit expressive because the

assistance given is for senior citizens and most of PWDs here in region II. He
assesses if requirements for different assistance is complete. This assistance
includes medical assistance, educational assistance, transportation assistance,
and burial assistance.

On the fourth week, the student trainee is required to route communication all
over the office. He has to go to the administrative assistant to file notice of
suspension. This notice is filed as a result of doubtful legality of transactions
by the agency addressed to the head of field office head, the accountant, and
the person responsible, stating the amount suspended and reasons of
suspension. He started to audit the cash for work projects. He audited thirty
books from Cagayan up to Batanes. He corroborated if the required
requirements of the guidelines are being met. He was assigned to read the
guidelines on 4ps which is considered the limelight of all the programs of the
agency. He has to acquaint himself on the said rules and memorandum before
he can actually do the post audit of the 4ps. For this week, he has to finish the
period 3 and period 4 of the 4ps. Through the help of his partner in the
training, they successfully completed the assigned task.

For the 5th week, he persistently continued to audit the period 5 and period 6
of the 4ps. He sees to it that unpaid grants tally to his recomputation. He also
checks the grants given and the expended fund are correctly computed.

The hardest hit could be the best. The sixth week was the utmost challenging
for him. He assisted the audit team leader to examine the result of their cash

examination. There were two special disbursing officer to be audited. He

compared the book of the ledger to the submitted liquidation report. The
liquidation report should be substantiated with the approved project proposal,
completion report, deposit slips, and others.

During the seventh week, he continued to audit the advances to officers. He

organized all the deposit slips into one envelope. After that, he classified all
the deposit slips into their respective check numbers. He set aside all the
deposit slips and started to compute the per-month balances of the cash book.
He computed two cash books balances from August 2015 to April 2016.

It is getting more difficult as he was allotted to prepare annexes on the cash

examination for the 8th week. He prepared Annex J which is the summary of
deposit slips. He also prepared Annex D which is the statement of
accountability of the disbursing officer, Annex E which contains the statement
of cash advances or grants to special disbursing officers, and Annex F which
comprises of the reconciliation of the cashbook and the subsidiary ledger. This
contains more of reconciling items like unliquidated advances and
overstatement or understatement recording of balances on the cash book. The
auditor verified his work and he was glad he made it properly and reliably.

For the ninth week, he arranged the checks issued with their account numbers.
Checks issued with account numbers cannot be traced is given remarks like
project description or account name. He also gets the check of the grants
given to the disbursing officer and set is aside as proof for the audit process.

For the tenth week, he returned to post auditing new books of AICS. He has
audited twenty cash books. On the second day before the last day of the on
the job training, he arranged all the files on the laptop used especially the
working papers which are considered confidential prescribed in the audit
memorandum.

Last day is really memorable as he reminisces all his tasks and epic fails
during the OJT training and made the celebration with his kind and noble audit
team leaders. The tasks given to him were all the tasks he passionately
dreamed of and now as the curtains close, experiences will remain a
remarkable one.

INSIGHTS GAINED

During his 400 hours of arduous training in the agency, he was indulged in a
series of tasks aimed to measure his mental capacity. This chronicle of his 50days apprenticeship has provided him more than enough experiences,
learnings and insights which will prove to be very beneficial in his future
career undertaking. This is really a witness of what Confucius says that You
cannot open a book without learning something.

He came to realize that DSWD doesn't only offer one program as people know
it was only 4ps. DSWD offers not just one, but many programs. He came
across some of these programs during this audit process. He understands all
this program through reading of all the guidelines and memorandum. At first,
he expects to fail because he was really hard on understanding these
guidelines. The next day, he, through hard work, understood the process and
started the audit process. He expects to fail, but he must maximize the benefits
from learning in the process. This is what the learning curve teaches him. As
much as his desire to learn and apply his accounting knowledge motivated him
to carry out our tasks impetuously, there were more than just enough
workloads to attend to.

During the audit process, he learned to read first the memorandum before the
audit. In the audit of AICS (Assistance to individuals in crisis situation), he
learned to prepare the working paper for the audit findings. He learned to
know all the requirements needed on the type of assistance. For example, in
medical assistance you need medical certificate with physicians license
number and signature, prescription, valid identification card photocopy and
other eligibility requirement. As he learned in auditing theory, everything must
be supported with complete and reliable documents.

In the audit of cash for work projects, he learned that the agency allotted
money for people who were devastated during typhoons in exchange for their
work in the community. He also learned that documents should be submitted

and intact including photos of the project to substantiate that the project is
really about process and existing.

It was also learned that on the 4ps program, it is required to have two copies to
be prepared. One for the file of the regional office and one to the office of the
auditor. He came to his knowledge that grants not given to the beneficiary
should be returned and deposited to the regular fund of the agency.

In the hard-hitting of his tasks which is the audit of the cash examination made
to the special disbursing officer, every detail pays off. The officer is given the
grant and then deposited to different association for purposes like skills
training on sweet potato planting, skills training on vermicomposting, skills
training for the San Isidro Womens Association and others. He also learned
that after the grant is utilized and some is not liquidated, the officer shall
return it through a deposit.

In the computation part, he learned to compute arithmetically hazard pay. For

hazard pay, the annual salary is multiplied by twenty-percent and divided by
thirty days to get the daily hazard pay. To get the monthly pay, multiply the
daily payment to ANDE (actual number of days exposure). He also learned to
sort files properly and keeping files in an orderly way.

Aside from learning more about the process of the auditing, he acquired strong
organizational skills and high ethical standards. He learned to take
responsibility on what is assigned to him, especially for the results of his audit.
He was cultured with integrity and commitment to be dedicated to their
assigned tasks and to uphold themselves with transparency in the performance
of this task.
For their interpersonal skill, he learned to communicate with his office workers
and acquired social skills. He asked questions to the audit team member
whenever there are issues or unresolved audit findings and be able to gain
more knowledge by listening to the professional. Himself known to value
teamwork in committing himself to work with others as one family and
achieve common end goals and treat everybody with respect no matter what
happens.

For himself, he gained paramount confidence and maturity in doing his

assigned tasks. He also gives importance to punctuality. He goes to the office
before 7:30 a.m. And have some clean up in his and the auditors table. He
learned to groom himself through proper use of their clean Ojt uniform. He
practices to be polite to everyone, even the security guard and administrative
employees.

Most of all, he made it a habit to keep the audit process a confidential and to
have no one influence him in the commencement of his audit. [