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COMMISSION ON AUDIT
Office of the Auditor
Team 18, NGS-Cluster 5A
Mangaldan National High School
Mangaldan, Pangasinan
e-mail address: coa_depedpang2@yahoo.com/ Telefax No. (075) 653-1278
For:
DepEd Order No. 8 , s. 2007 dated February 6, 2007 provides the Revised
Implementing Guidelines on the Operation and Management of School Canteens in
Public Elementary and Secondary Schools. Among the pertinent provisions of DepEd
Order No. 8 s. 2007 relative to the submission of financial statements are the following:
5.0 PROCEDURAL GUIDELINES
5.3
Reportorial Requirements
5.3.1
Xxx
5.3.3
The school head/ principal shall also post on the schools bulletin board a
statement of receipts and disbursements, indicating the share it received from the teacher
cooperative managed canteen.
5.4
Accounting of Funds
5.4.1 A book of accounts and statement of sales and disbursements shall be
maintained for recording daily transactions related to the operations of the canteen. Receipts
and other similar documents shall be kept to support sales, purchases and disbursements made.
The books of accounts should be kept up-to-date and made available for examination and
inspection at any appropriate time by the school level auditing committee or the COA
representative based in the division office. Xxx
Likewise, since the canteen is a business-type activity of the school, its operations
and funds are governed by Section 8 of the General Provisions of Republic Act No.
10651 (General Appropriations Act for FY 2015) which reads:
MARINA P. DE GUZMAN
State Auditor III
Audit Team Leader
VIRGILIO C. QUINTO
State Auditor V
Regional Supervising Auditor
Proof of Receipt of AOM:
______________________
Date: __________________