ISSUED AUDIT OBSERVATION MEMORANDUM (AOM)

AOM Number 000002

AOM Date January 5, 2016

Date Issued January 7, 2016

Received By

Date Received January 11, 2016

TO

Name Rodolfo V. Pinto

Position Director III

Designation Office of the President, Finance Office

ATTENTION

Name Charito Zamora

Position Chief Accountant

Subject Cash Advances for the confidential and intelligence fund of the OP
No. of Days 15 days
(Default)

Page No. 1
 AUDIT OBSERVATION

Audit Area Observation Recommendation Management Auditors Implementation Reason

Comment Rejoinder Status

Cash The balance of We recommended The following had

Advances for the Other and Management been undertaken
the Receivables agreed to: by the FO to
confidential amounting to Instruct the Chief correct the
and P362,623,002. Accountant to balance of the
intelligence 03 was reclass the balances Receivables IMPLEMENTED
fund of the OP overstated by of the cash account:
P50,000,000.0 advances granted to
0 due to the officials who are still Reclassification
Verified JEV
inclusion of employed by the OP, of the account
the cash particularly the cash was taken up no. 2015-01-
advances for advances for the under JEV No. 002650 dated
the confidential and 2015-01-002650 January 22,
intelligence fund of dated January 22, 2015 for the
confidential 2015; and
the agency; reclassification
and
Request for of the cash
intelligence
Demand the full write-off has been advances for
fund of the OP
settlement/liquidation sent to COA. confidential and
which should of the cash intelligence
have been advances granted to fund.
recorded officials who are still
under in the government
Advances to service and of known PARTIALLY
Special personalities; IMPLEMENTED
Disbursing
Officers.
Moreover, a Verification
total of

Page No. 2
P309,679,973. Compel the showed that a
19 or 85 concerned AOs to total of
percent of the liquidate their cash P42,389,057.35
total balance advances within the was settled for
as of prescribed period; prior years
December 31, and other
2014 granted Request for the write-off receivables
to accountable of the dormant accounts
officers of particularly the balances
previous of the cash advances of PARTIALLY
administration the deceased/unknown IMPLEMENTED
s had been persons
dormant for
more than five Upon receipt of
to twenty the AOM No.
years. 013-
2015(2014)
dated May 28,
2015, the FO
instructed AOs
to liquidate
cash advances
within the
prescribed
period.

ADDITIONAL DOCUMENTS

Page No. 3
 Document Document Description
Number

002650 Journal Entry Voucher

UPLOAD FILES
File Cash Advances for the confidential and intelligence fund of OP.docx

Remarks Cash Advances for the confidential and intelligence fund of OP

Page No. 4
NOTICE OF SUSPENSION (NS)
Result to Issuance of Notice of Disallowance
NS No. 000002

NS Date January 11, 2016

From AOM Yes

AOM No. (Search AOM No.)

TO

Name Rodolfo V. Pinto

Position Director III

Agency Office of the President, Finance Office

ATTENTION

Name Charito Zamora

Position Chief Accountant

Subject/Particulars Cash Advances for the confidential and intelligence fund of the OP
No. of Days (Default) 90 days

Amount P362,623,002.03
REFERENCE DOCUMENTS

Ref Doc. Ref. No. Ref. Date Amount Payee

Check 5144700 06/10/2015 P362,623,002.03 Charito Zamora et. al

DV 2015-06-0088 06/08/2015 P362,623,002.03 Charito Zamora et. al

Page No. 5
 REQUIRED DOCUMENTS

Document No. Document Description

LR-15-009 Liquidation Report

PERSONS RESPONSIBLE

Name Position Nature of Participation Amount Suspended

Charito Zamora Chief Accountant Approving Officer P300,000,000.00

Tiffany Uriarte Staff Payee P31,311,501.015

Christian Castillo Staff Payee P31,311,501.015

Document No. Document Description

LR-15-009 Liquidation Report

UPLOAD FILES

File COA Circular 85-55-A.docx

Remarks COA Circular
NOTE: Prepare, Review, Approve and Approve Final NS to appear in the NS Tracker

NOTICE OF SUSPENSION (NS) TRACKER

NS No. 000002

NS Date January 11, 2016

Status APPROVED - FINAL

Page No. 6
Date Received February 15, 2016

Maturity Date May 15, 2016

Received By Charito Zamora

NOTICE OF DISALLOWANCE (ND)

ND No. 000002

ND Date March 7, 2016

From Source Yes (NS)
Template

NS No. (Search NS. No.)

TO

Name Rodolfo V. Pinto

Position Director III

Agency Office of the President, Finance Office

ATTENTION

Name Charito Zamora

Position Chief Accountant

Subject Cash Advances for the confidential and intelligence fund of the OP
No. of Days (Default) 180 days

Amount P362,623,002.03

Page No. 7
Reason Non Submission of report
REFERENCE DOCUMENTS
Ref Doc. Ref. No. Ref. Date Amount Payee

Check 5144700 06/10/2015 P362,623,002.03 Charito Zamora et. al

DV 2015-06-0088 06/08/2015 P362,623,002.03 Charito Zamora et. al

PERSONS RESPONSIBLE

Name Position Nature of Participation Amount Suspended

Charito Zamora Chief Accountant Approving Officer P300,000,000.00

Tiffany Uriarte Staff Payee P31,311,501.015

Christian Castillo Staff Payee P31,311,501.015

NOTE: Prepare, Review, Approve and Approve Final ND to appear in the ND Tracker

NOTICE OF DISALLOWANCE (ND) TRACKER

Note: In the Final List of Disallowances, select Charito Zamora as the Liable Person

ND No. 000002

ND Date March 7, 2016

Status APPROVED - FINAL

Date Received March 31, 2016

Maturity Date September 27, 2016

Received By Charito Zamora

Page No. 8
NOTICE OF CHARGE (NC)
NC Number 000002
NC Date July 7, 2016

TO
Name Rodolfo V. Pinto
Position Director III
Designation Office of the President, Finance Office

ATTENTION
Name Charito Zamora
Position Chief Accountant

Particulars Erroneous entry in recording the deposits of collection of other service income to the Bureau of
the Treasury (BTr)
No. of Days (Default) 180 days

Amount Charged P4,903,202.67

Reason Erroneous entry in recording the deposits of collection

Page No. 9
 CHECK INFORMATION
Document Number Description Date Amount Payor
002974 Check May 21, 2015 P4,903,202.67 Christian Castillo

PERSONS LIABLE
Name Position Designation Amount Charge
Christian Castillo Division Chief Payor P4,903,202.67
Charito Zamora Chief Accountant Approving Officer

UPLOAD FILES
File
Remarks

NC TRACKER
NC Number 000002
NC Date July 7, 2016
Status APPROVED FINAL
Date Received July 14, 2016
Received By Charito Zamora

Page No. 10
NSSDC

NSSDC Number 000002

NSSDC Date October 27, 2016

Source Template Notice of Charge

NC Number 000002

Persons Liable Christian Castillo

Amount P4,903,202.67
OR Number 36875
OR Date October 27, 2016

UPLOAD FILES
FileName <Notice of Charge No. 2>
Remarks

Page No. 11
NOTICE OF FINALITY OF DECISION (NFD)

NFD No. 000002

NFD Date June 20, 2016

Source Notice of Disallowance

Amount P362,623,002.03
TO

Name Rodolfo V. Pinto

Position Director III

Designation Office of the President, Finance Office
ATTENTION

Name Charito Zamora

Position Chief Accountant

Subject/Nature of Cash Advances for the confidential and intelligence fund of the OP
Transaction

PERSONS RESPONSIBLE

Name Position Nature of Participation Amount Suspended

Charito Zamora Chief Accountant Approving Officer P300,000,000.00

Tiffany Uriarte Staff Payee P31,311,501.015

Christian Castillo Staff Payee P31,311,501.015

Page No. 12
COA ORDER OF EXECUTION (COE)
COE No. 000002

COE Date July 11, 2016

General Counsel
Name Elizabeth S. Zosa

Position Assistant Commissioner

Source (Search NFD No.)

TO

Name Rodolfo V. Pinto

Position Director III

ATTENTION (The Cashier)

Subject Cash Advances for the confidential and intelligence fund of the OP
Amount P362,623,002.03

Page No. 13