Republic of the Philippines

COMMISSION ON AUDIT
NATIONAL GOVERNMENT SECTOR
Cluster 5 – Education and Employment

Rizal Technological University Office Order No. 2019-001

October 1, 2019

In the exigency of the service and in line with our objective of providing quality audit services to the audited
agency and to ensure the timely preparation and submission of reports, the following audit members are hereby
assigned to conduct audit of the Rizal Technological University Main/Pasig Campus:

SAI Focus Area Expected Output Assigned to:

1 Mandatory Audit Area
1.1 Cash
a Cash Collecting Officer 1. Working Papers Gina D. Garcia, ATL
2. AOM/NS/ND Juvy I. Laforteza, ATM
b Cash in Bank- Local Currency
1. Bank Confirmation
b.1 CIB-LCCA
Inquiries
b.2 CIB-LCSA (HYSA)
2. Verified Bank
c Cash in Bank- Foreign Currency Gina D. Garcia, ATL
Reconciliation
Savings Account Juvy I. Laforteza, ATM
Statement
d Treasury/Agency Cash Accounts
3. Working Papers
d.1 Cash-Modified Disbursement 4. AOM/NS/ND
System, Regular
1.2 Cash Advances 1. Working Papers Gina D. Garcia, ATL
2. AOM/NS/ND/CN Juvy I. Laforteza, ATM

1.3 Advances to DBM-PS 1. Working Papers

2. Confirmation Gina D. Garcia, ATL
Request Juvy I. Laforteza, ATM
3.AOM/NS/ND

1.4 Receivables
a Loans and Receivable Accounts 1. Working Papers Gina D. Garcia, ATL
2. AOM/NS/ND Shera Jane B. Solon, ATM

b Inter-Agency Receivables 1. Working Papers Gina D. Garcia, ATL

2. AOM/NS/ND Shera Jane B. Solon, ATM

c Other Receivables

Gina D. Garcia, ATL

Shera Jane B. Solon, ATM
c.1 Duefrom NGOs/Pos Gina D. Garcia, ATL

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 SAI Focus Area Expected Output Assigned to:
c.2 Due from Other Funds 1. Working Papers Shera Jane B. Solon, ATM
2. AOM/NS/ND

c.3 Other Receivables 1. Working Papers Gina D. Garcia, ATL

2. AOM/NS/ND Shera Jane B. Solon, ATM

1.5 Inventories 1. Working Papers Gina D. Garcia, ATL

2. AOM/NS/ND Shera Jane B. Solon, ATM
1.6 Property, Plant and Equipment (PPE) 1. Working Papers Gina D. Garcia, ATL
2. AOM/NS/ND Shera Jane B. Solon, ATM
1.7 Payables
a Due to Other NGAs 1. Working Papers Gina D. Garcia ATL
2. AOM/NS/ND Juvy I. Laforteza, ATM
b Due to GOCCs 1. Working Papers Gina D. Garcia, ATL
2. AOM/NS/ND Juvy I Laforteza, ATM
c Due to LGUs 1. Working Papers Gina D. Garcia ATL
2. AOM/NS/ND Juvy I. Laforteza, ATM
1.8 Revenue 1. Working Papers Gina D. Garcia, ATL
2. AOM/NS/ND Elizabeth Ricafort, ATM
1.9 Expenses Gina D. Garcia, ATL
1. Working Papers
Juvy I. Laforteza, ATM
2. AOM/NS/ND
Shera Jane B. Solon, ATM
2 Review of Financial Statements
2.1 Verification of the Consolidated Trial
Balance/Financial Statements from the 1. Working Papers Gina D. Garcia, ATL
TBs/FS and Notes to FS 2. AOM/NS/ND Juvy I. Laforteza, ATM
2.2 Submission of FS and other reports
3 Audit of Agency Appropriations and Gina D. Garcia, ATL
1. Working Papers
Utilization thereof Juvy I. Laforteza, ATM
2. AOM/NS/ND
Shera Jane B. Solon ATM
4 Audit of Funds Received/Transferred 1. Working Papers Gina D. Garcia, ATL
2. AOM/NS/ND Juvy I. Laforteza, ATM
5 Program/Projects/Activities (PAPs) Evaluation
5.1 Expanded Students' Grants-in-Aid
1. Working Papers Gina D. Garcia, ATL
Program for Poverty Alleviation
2. AOM/NS/ND Juvy I. Laforteza, ATM
(ESGP-PA)
5.2 Tulong Dunong 1. 1. Working Paper
Gina D. Garcia, ATL
Preparation
Shera Jane B. Solon
2. 2. AOM/NS/ND
5.3 Locally Funded Projects 1. Working Papers Gina D. Garcia, ATL
2. AOM/NS/ND Shera Jane B. Solon, ATM
5.4 Budgetary and Disbursement Utilization Gina D. Garcia, ATL
1. Working Papers
& Monitoring of Special Trust Fund Juvy I. Laforteza, ATM
2. AOM/NS/ND
(STF)
6 Compliance with:

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 SAI Focus Area Expected Output Assigned to:
6.1 Tax Laws 1. Working Papers Gina D. Garcia, ATL
2. AOM/NS/ND Elizabeth Ricafort, ATM
6.2 GSIS Act of 1997 1. Working Papers Gina D. Garcia, ATL
2. AOM/NS/ND Elizabeth Ricafort, ATM
6.3 Gender and Development 1. Working Papers Gina D. Garcia, ATL
2. AOM/NS/ND Elizabeth S. Ricafort, ATM
6.4 Senior Citizen and Persons with 1. Working Papers Gina D. Garcia, ATL
Disability (PWDs) 2. AOM/NS/ND Elizabeth S. Ricafort, ATM
7 Follow up of Prior Years' Audit 1. AAPSI
Gina D. Garcia, ATL
Recommendations 2. Working Papers
Elizabeth S. Ricafort, ATM
3. AOM
Reporting Responsibilities
9.1 Monthly
a. Monthly Report of Attendance and Monthly Report of Gina D. Garcia, ATL
Undertimes Absences and Elizabeth S. Ricafort, ATM
Undertimes
9.2 Quarterly
a Cellcard Allowance Payroll on Cellcard Gina D. Garcia, ATL
Allowance Elizabeth S. Ricafort, ATM
b Monitoring Report on ND/NS/NC Gina D. Garcia, ATL
Juvy I. Laforteza, ATM
c Quarterly Accomplishment Reports Gina D. Garcia, ATL
(QAR) Juvy I. Laforteza, ATM
d Report on Information and Publicity
Gina D. Garcia, ATL
on Programs/Projects/Activities of
Shera Jane B. Solon ATM
the Government Agencies (PPAs)
e Report on Salaries and Allowances
Gina D. Garcia, ATL
of Secretaries, Undersecretaries and
Shera Jane B. Solon, ATM
Assistant Secretaries (ROSA)
f Statement of audit Suspensions,
Disallowances and Charges
Gina D. Garcia, ATL
(SASDC)
Juvy, I. Laforteza, ATM
g Unliquidated Cash Advance of
P50,000.00 and above
9.3 Semestral
a Report on Actual MOOE provided Gina D. Garcia, ATL
by the Agency Elizabeth S. Ricafort, ATM
b Monitoring of Unliquidated Cash
Advance, Fund Transfers and Other
Gina D. Garcia, ATL
Receivables
Juvy I. Laforteza, ATM
c Report on Enforcement of
Disallowances (EMFED)
9.4 Annually
a Annual Budget Gina D. Garcia, ATL
Juvy I. Laforteza, ATM
b Project Procurement Management Gina D. Garcia, ATL
Plan (PPMP) Shera Jane B. Solon, ATM

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 SAI Focus Area Expected Output Assigned to:
c Annual Audit Report (AAR) Gina D. Garcia, ATL
Juvy I. Laforteza, ATM
Shera Jane B. Solon, ATM
Elizabeth S. Ricafort, ATM

d Annual Financial Report Gina D. Garcia ATL

Juvy I. Laforteza, ATM
Shera Jane B. Slon, ATM
Elizabeth S. Ricafort, ATM

GINA D. GARCIA
State Auditor III
Audit Team Leader
Rizal Technological University Audit
Team
Noted by:

CYNTHIA A. EVASCO
State Auditor V
Supervising Auditor
Other State Universities and Colleges Audit Group