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Republic of the Philippines

Provincial Environment and Natural Resources Office-Misamis Oriental
Malasag Heights, Cugman, Cagayan de Oro City
E-mail add: penromisor@r10.denr.gov.ph Telephone No.: (088) 855-2318 Fax No.:
(088) 855-2318

MEMORANDUM

TO : HRM Focal Persons

PENRO Misamis Oriental
CENRO Initao
CENRO Gingoog City

FROM : PENR Officer

PENRO B500, Misamis Oriental
Malasag Heights, Cugman, Cagayan de Oro City

SUBJECT : IMMEDIATE SUBMISSION TO THE OFFICE OF COA OF

THE REQUIRED DOCUMENTS SUPPORTING THE
CLAIMS FOR PAYMENT OF MONETIZATION OF LEAVE
CREDITS OF YOUR RESPECTIVE OFFICES DURING CY
2021.

DATE : March 17, 2022

Result of the conduct of audit on the transactions and accounts of this office as contained
under Audit Observation Memorandum No. 2022-04 (2021), would disclose that
monetization of leave credits during CY 2021 were paid despite the absence of the
required supporting documents in violation of existing rules and regulations governing
payment of claims. The noted non-conformity of the disbursements with the prescribed
accounting and auditing rules and regulations, necessitated COA to remind us anew of the
specific provision of PD 1445 which states that “…all claims against government funds
shall be supported with complete documentation… ‘. In particular, the auditors emphasized
that the basic documents needed in the payment of claims for monetization as enumerated
under paragraph 5.14 of COA Circular No. 2012-01 shall in all instances, be strictly
adhered to.

In conveying these audit observations, the auditors even went further by telling
Management that there was an indication of laxity as to compliance to the afore-mentioned
rules and regulations.

In light of the foregoing, you are instructed to immediately make available the noted
deficient supporting documents in the claims of monetization of employees under your
respective offices, to expedite our prompt compliance to the audit recommendations in
order not to render the disbursements invalid. By the same token, and to preclude
recurrence or re-statement of similar audit observations in our future payment of
monetization claims, you are instructed to adhere strictly to COA Circular No. 2012-01 and
the observance to the specific guidelines as provided for in CSC Memorandum Circular No.
41, s. 1998.

For information and strict compliance.

FERDINAND E. DAGULO

Republic of the Philippines

Provincial Environment and Natural Resources Office-Misamis Oriental
Malasag Heights, Cugman, Cagayan de Oro City
E-mail add: penromisor@r10.denr.gov.ph Telephone No.: (088) 855-2318 Fax No.:
(088) 855-2318