Republic of the Philippines

COMMISSION ON AUDIT
National Government Sector
Cluster 5 – Education and Employment
Region IX

Audit Group 5-A, Team No. R9-15

Dipolog City

January 30, 2019

For: VIRGILIO P. BATAN, JR.

OIC - Schools Division Superintendent
Department of Education
Division of Dapitan City
Dapitan City

AUDIT QUERY

This Audit Query is conducted in relation to our on-going audit of DepEd Division of
Dapitan City for Calendar Year (2018) and pursuant to Section 2 of Article IX – D, of the
Philippines 1987 Constitution which provides:

“The Commission on Audit shall have the power, authority and duty to examine,
audit, and settle all accounts pertaining to the revenue and receipts of, and expenditures
or uses of funds and property, owned or held in trust by, or pertaining to, the
Government, or any of its subdivisions, agencies, or instrumentalities, including
government-owned and controlled corporation with original charters, and on a post-
audit basis..XXX”

“The Commission shall have exclusive authority, subject to the limitations in

this Article, to define the scope of its audit and examination, establish the techniques
and methods required there for, and promulgate accounting and auditing rules and
regulations, including those for the prevention and disallowance of irregular,
unnecessary, excessive, extravagant, or unconscionable expenditures, or uses or
government funds and properties.”

In this regard, we are requesting the Supply Officer of this division to accomplish this
Audit Query. We further request that the said Supply Officer to immediately accomplish this
Audit Query in order for us to promptly conduct the necessary audit and validation. Likewise, to
submit the necessary supporting documents or reports as required on this Audit Query.
1. Does the Supply Officer conduct a Physical Count of its remaining Inventories for CY 2018?
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 If yes, does it have a corresponding report on Physical Count of Inventories? (Please submit to this office
said Physical Count Report for our validation upon receipt of this interview questionnaire)

If yes, when it was conducted?

Does the supply officer or the concerned officer who conducted the Physical Count of Inventories submit
such report to the School’s Division Superintendent Office and the Accounting Section’s Office? (Kindly
substantiate your answers by presenting to us a photocopied file copy of your transmittal that were duly
received by the SDS and Accounting Office)

If yes, does the Actual Physical Count Report reconcile with the Accounting Records? (Kindly
substantiate your answer by presenting to us any documents that would show that Actual Physical Count
Report is reconcile with the Accounting Records)

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If no, are there any reconciliation undertaken by the supply officer and the accounting section? (Kindly
substantiate your answer by presenting to us any documents that would warrant that indeed there were
effort of reconciliation that were undertaken)

If no reconciliation undertaken between the two (Supply Office and Accounting Section Office), what
would be the reason/s?

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2. Does the Supply Officer maintain Stock Cards? (Kindly substantiate your answer by presenting to
us your Stock Cards upon receipt of this Audit Query.)

If such reports were not updated, state your reasons/justification for not updating the same?

Noted and confirm by:

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NANCY T. TENDERO
Supply Officer

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