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
