Вы находитесь на странице: 1из 3

Republic of the Philippines

COMMISSION ON AUDIT
AUDIT GROUP K – Puerto
Audit Team No. 3
Office of the Auditor
PUERTO PRINCESA SCHOOL OF ARTS AND TRADES
Puerto Princesa City

AUDIT OBSERVATION MEMORANDUM

REF. NO. : AOM-2010-001

DATE : 29 June 2010

FOR : PROF. ROSARIO J. BUNDAL


Campus Administrative Officer
WPU – Puerto Princesa City
Sta. Monica , Puerto Princesa City

Attn: Collecting Officer/s


WPU-Puerto Princesa City

FROM : NORMA M. ABALOS


State Auditor IV
Audit Team Leader

SUBJECT : Submission of Report of Collections and Deposits

May we have your comment/reply on the following audit observatioCn/s. Please return the duplicate
within five (5) days upon receipt hereof with youre comment/s duly signed and dated.

AUDIT OBSERVATION MANAGEMENT COMMENT

Due to the improper implementation of procedures on


monetization of vacation and sick leave credits, officers
and employees of the agency were allowed to monetize
such leave credits even when they have exceeded the
maximum limit to monetize such leave credits in a given
year, in violation of Sections 22 and 23 of Rule XVI of the
Civil Service Omnibus Rules Implementing Book V of
EO 292, also known as Omnibus Rules on Leave.
Likewise, some employees were also allowed to monetize
their vacation and sick leave credits even though they
have insufficient leave credits earned to avail of
monetization.

The pertinent provision of Section 22 of the Omnibus Rules


on Leave is quoted as follows:

“Sec. 22. Monetization of leave credits. – Official and


employees in the career and non-career service whether
permanent, temporary, casual, or coterminous, who have
accumulated fifteen (15) days of vacation leave credits shall
be allowed to monetize a minimum of ten (10) days;
Provided, that at least five (5) days is retained after
monetization and provided further that a maximum of thirty
(30) days may be monetized in a given year”.

Further, Section 23 (as amended by CSC Resolution No.


020731) states:

“Monetization of fifty percent (50%) or more of the


Page 1 of 3 Ref. No.: AOM-2010-001-Fund 101 MDS dated 07 May 2010 for Puerto Princesa School of Arts and
Trade (PPSAT)
AUDIT OBSERVATION MANAGEMENT COMMENT

accumulated leave credits may be allowed for valid and


justifiable reasons such as:

a. Health, medical and hospital needs of the employee


and the immediate members of his/her family;

b. Financial aid and assistance brought about by force


majeure events such as calamities, typhoons, fire,
earthquake and accidents that affect the life, limb and
property of the employee and his/her immediate
family;

c. Educational needs of the employee and the immediate


members of his/her immediate family;

d. Payment of mortgages and loans which were entered


into for the benefit or which inured to the benefit of
the employee and his/her immediate family;

e. In cases of extreme financial needs of the employee


or his/her immediate family where the present
sources of income are not enough to fulfill basic
needs such as food, shelter and clothing;

f. Other analogous cases as may be determined by the


Commission.

The monetization of 50% or more of the accumulated leave


credits shall be upon the favorable recommendation of the
agency head and subject to availability of funds”.

In the audit of the financial transactions of Puerto


Princesa School of Arts and Trades (PPSAT) for the period
January to March 2010, we observed the following
deficiencies in the monetization of vacation and sick leave
credits of officers and employees of said agency:

First it was noted that the School allowed the


monetization of leave credits in the months of January,
February, and March 2010. It should be noted that
monetization of employee’s leave credits shall be availed of
only once a year, as stated in Section 22 of Omnibus Rules
on Leave (supra).

Second, it was observed that Ms. Corazon Socorro M.


Manga, Administrative Officer IV, has monetized a total of
fifty-three (53) days of her earned vacation leave credits as of
31 March 2010 with a total value of P52,298.89 which
exceeds the 30-day limit set forth in Section 22 of the same
Omnibus Rule. In this case, she has already exceeded the30-
day limit by 23 days which amounts to P22,695.75

Third, verification of leave cards revealed that the


following employees did not have enough vacation leave
credits to entitle them to avail of monetization:

Page 2 of 3 Ref. No.: AOM-2010-001-Fund 101 MDS dated 07 May 2010 for Puerto Princesa School of Arts and
Trade (PPSAT)
AUDIT OBSERVATION MANAGEMENT COMMENT

Balance
Vacation Leave
Vacation
Credits
Leave
Name of Employees Position Monetized
Credits
Jan to Mar
As of 31
2010
Mar 2010
Instructor
Aquias, Anita C. 13.080 6
III
Manaeg, Corazon
Instructor II 13.975 7
P.
Sayang, Milagros
Instructor II 8.187 3
S.
Ranguine, Azenith
Nurse II 12.635 7
A.
Maidol, Lapu-lapu Admin.
14.614 5
U. Aide III

It is provided in the same Civil Service rules (supra), that


only those employees who have accumulated the fifteen (15)
days vacation leave credits are allowed to monetize a
minimum of 10 days in a given year. Therefore, it is clearly
shown from the above the table, that said employees have not
yet met the required accumulated number of vacation leave
credits before they were allowed to monetize their vacation
leave credits.

Lastly, there were several employees who were allowed


to monetize their sick leave credits as of 31 March 2010,
without any valid or justifiable reasons as provided in
Section 23 of the Omnibus Rules on Leave, as amended
(supra).

The foregoing deficiencies resulted from the practice of


the School’s Administration in allowing the monetization of
its employees’ leave credits by not complying with the rules
set forth in Sections 22 and 23 of Rule XVI of the Civil
Service Omnibus Rules Implementing Book V of EO 292,
also known as Omnibus Rules on Leave.

Recommendation:

We recommend that officers and employees concerned of


the School should strictly comply with the provisions of
Sections 22 and 23 of the Omnibus Rules on Leave in the
granting of monetization of vacation and leave credits. In
addition, monetization should be allowed only once in given
year.

Page 3 of 3 Ref. No.: AOM-2010-001-Fund 101 MDS dated 07 May 2010 for Puerto Princesa School of Arts and
Trade (PPSAT)

Вам также может понравиться