_____ April 2020

LOUELA JOY B. UCOL

OIC Audit Team Leader
Commission on Audit Regional Office No. II
Tuguegarao City, Cagayan

ISIDORA E. FERNANDEZ
OIC Supervising Auditor
Commission on Audit Regional Office No. II
Tuguegarao City, Cagayan

Re: Appeal the Notice of Disallowance No. 20-07-01-(19)

Dear Ma’am,

We appeal to your letter dated 20 January 2020, disallowing the reimbursement

of load allowance and internet expenses of Apayao State College (ASC) for the period of
January 2019 to June 2019, as there were allegedly no approved guidelines, policies
and/or resolutions from the Board of Trustees (BOT) of ASC for the said allowance. As
such, your good office deemed the same as irregular.

With all due respect,

Given the foregoing, we are respectfully requesting your good office to

reconsider your disallowance of the reimbursement of load allowance and internet
expenses of ASC for the period of January 2019 to June 2019. This appeal is not
intended in any way to violate settled resolutions by your good office, but is merely done
to carry out the mandate of our institution in providing higher professional and technical
programs in agriculture, industry, environment, forestry, industrial technologies,
education, arts and sciences and other fields, and solely due to the grounds as stated
above.

We hope that this request will merit your favorable action.

Respectfully yours,

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