`Republic of the Philippines

COMMISION ON AUDIT
Region XI, Davao City

Office of the Audit Team Leader

NGS Cluster 4 – Defense and Security
Audit Group 4J & 4K – Audit Team R11-11
DPPF Receiving Station, JP Laurel Ave., Davao City

AUDIT OBSERVATION MEMORANDUM

AOM NO. DPPF-2020-004(19)

February 12, 2020

JSUPT. ALBERTO R. TAPIRU JR

Jail Superintendent
Officer-in-Charge
Bureau of Corrections
Davao Prison and Penal Farm
B. E. Dujali, Davao del Norte

Attention: CTO2 GLENN PETER G. CAMIA

Chief, Property Management Section

Sir:

Review of the Report on the Physical Count of Property, Plant and Equipment
(RPCPPE) for CY 2019 and verification of property records disclosed the following
deficiency:

The Property Officer is not properly bonded with the Fidelity Bond of the Bureau of
the Treasury, as required under Section 101 of PD 1445 and Section 4.10 of
Treasury Circular No. 02-2009, thus, providing no avenue for relief in case of loss or
pilferage.
1. Section 101 of PD 1445 provides –
Commented [J1]: This Section pertains to the EFFECT OF
APPROVED BOND, thus inappropriate criteria.
Please change this to Section 4.1 (Public Officers Covered) of the
same Treasury Circular Number 02-2009 and state the specific
provision as one of the criteria.

“Section 101. ACCOUNTABLE OFICERS: BOND

REQUIREMENT – (1) Every officer of any government agency
whose duties permit or require the possession or custody of
government funds or property shall be accountable therefore and
for the safekeeping thereof in conformity with law.

(2) Every accountable officer shall be properly bonded in

accordance with law.”
Please state the provisions of Section 4.1 of Treasury Circular No. 02-2009 dated
August 6, 2009.

AOM NO. DPPF-2020-004(19) 1

2. Verification of records, however, showed that property officer of BUCOR-DPPF,
CO2 Glenn Peter G. Camia, Chief, Property Management Section, was not properly
bonded with the Fidelity Bond of the Bureau of the Treasury as required under Section
101 of PD 445.

2.3. Inquiry from the Chief, Admin Section disclosed that since his assumption as
designation property officer in CY 2019, he was not properly bonded and no application
for bond was done to date. Commented [J2]: This is management statement, please validate
and state the cause why this condition existed.

3.4. With a reported PPE of P82,143,220.11 as of December31, 2019, it is vital that

the designated chief of Property Section be bonded. While the property and equipment of
the agency may be insured with the GSIS, the insurance coverage is limited only to fire
and lightning, hence in case of loss through other forms, the agency has no avenue for
recovery.

4.5. We recommend that management should make necessary actions to cover see
to it that the designated Property Officer in be bonded in the Fidelity Bond in
compliance withpursuant to Section 101 of PD 1445 and to Section 4.1 of Treasury
Circular No. 02-2009 dated August 6, 2009.

May we have your comments on the foregoing audit observations within five (5)
calendar days from receipt hereof.

ROSELYN L. SALUDARES
State Auditor IV
Audit Team Leader

JULIA S. QUISAOT
State Auditor V
Regional Supervising Auditor
NGS Clusters 1-4

PROOF OF RECEIPT OF AOM:

Signature: _________________

Date: ___________________

AOM NO. DPPF-2020-004(19) 2

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