COMMISSION ON AUDIT

Regional Office No. V

Audit Group NGS-State Universities & Colleges

CONSOLIDATED REPORT AND ANALYSIS OF DISALLOWANCES AND CHARGES

As of December 31, 2015
(Pursuant to COA Memorandum No. 2009-084)

ND/NC Beginning Balance Amount Outstanding Explanation for

Date Number Payee/Payor as of June 31, 2015 Disallowed Charged Settled Balance Unsettled Accounts
BICOL STATE COLLEGE OF APPLIED SCIENCES & TECHNOLOGY (BSCAST)
Last follow up letter sent to
9/14/09 ND 09-12-164 A.Belleza Builders 13,481.74 13,481.74 agency dated 9/19/11

TAS Report on-re-evaluation

8/24/09 ND 09-013-164 J.Marbella Construction 26,775.69 dated 2-3-12 provides adverse
opinion due to absence of
variation order, Letter sent to
CSPC dated 7/11/12 follow up of
26,775.69 variation order

TAS Report on-re-evaluation

RD Manadanas dated 2-3-12 provides adverse
8/24/09 ND 09-014-164 27,592.73
Construction opinion due to absence of
variation order, Letter sent to
CSPC dated 7/11/12 follow up of
27,592.73 variation order
8/24/09 ND 09-016-164 RD Manadanas Const. 15,233.96 15,233.96 Same as above
8/24/09 ND 09-017-164 RD Manadanas Const. 93,291.02 93,291.02 Same as above

11/27/09 ND 09-019-164 RD Manadanas Const. 121,221.11 MR sent to RO5 May 4,2010.

Letter filed in ROCD dated
121,221.11 4/12/10. No result yet from R05
Answer to Appeal sent to R05
11/19/12 ND 12-001-164 Dr. Richard H. Cordial 57,000.00 57,000.00 Jan.5,2015

Ma.Theresa V.
ND 14-001- Rodriguez-Cash advance
4/11/14 84,000.00
164(2013) of PRAISE benefits of
BOT CY 2013
84,000.00 No appeal

438,596.25 0.00 438,596.25

T O T A L

Prepared by: Submitted by:

MAGDALENA B. ESPARES JOSEFA N. SEVERO

State Auditor IV State Auditor V
Audit Team Leader Supervising Auditor
 COMMISSION ON AUDIT
Regional Office No. V
Audit Group NGS-State Universities & Colleges

CONSOLIDATED REPORT AND ANALYSIS OF DISALLOWANCES AND C

As of June 30, 2015
(Pursuant to COA Memorandum No. 2009-084)

ND/NC Beginning Balance Amount

Date Number Payee/Payor as of June 30, 2014 Disallowed

BICOL UNIVERSITY (BU) none

CAMARINES NORTE STATE COLLEGE (CNSC) none

CENTRAL BICOL STATE UNIVERSITY OF AGRICULTURE (CBSUA) none

CAMARINES SUR POLYTECHNIC COLLEGES (CSPC)

08.28.09 ND-09-001-101-(TF) Lorrilaine Aquino 5,840.00
ND-09-002-101-(TF) Oscar T. Caroche (16,000.00)
ND-09-003-101-(TF) Jundette Estadilla 14,750.00
ND-09-006-101-(TF) Rey Rodriguez 3,900.00
ND-09-007-101-(TF) Hilarion Tipones -

ND-09-008-101-(TF) Narciso P. Sisno 34,015.00

09.14.09 ND-09-009-101-(09) Dr. Monsito G. Ilarde 6,203.50

09.16.09 ND-09-012-101-(09) Irigatel 293.00
ND-09-013-101 Lorrilaine Aquino -
ND-09-014-101 Lino Berango -
ND-09-015-101 Oscar T. Caroche 17,000.00
ND-09-017-101-(09) William Encila 3,500.00
ND-09-018-101 Jundette Estadilla 1,324.00
ND-09-019-101 Wenceslao Gavina 810.00
ND-09-020-101 Teresita Salazar -
ND-09-023-101 Joan M. Layones 5,120.51
09.17.09 ND-09-024-101 Glisela Malapo 4,190.00
09.23.09 ND-09-025-101 Atty. Mulry Mendez 4,350.00
ND-09-026-101 Narciso P. Sisno 6,151.00
ND-09-027-101 Jayson Mancera 2,768.00
ND-09-028-101 Natchor M. Amoroso 14,081.00
ND-09-029-101 Mario Estrebillo -
10.16.09 ND-09-031-101-(09) Precy O. Gonowon 1,400.00
08.27.09 ND-09-001-STF-(09) Ma. Francia S. Abaca 27,000.00
ND-09-002-STF Oscar T. Caroche (2,069.00)
ND-09-003-STF Marites Bermal 3,975.00
10.14.09 ND-09-008-164-CantMa. Francia S. Abaca 100.46
12.04.09 ND 09-034-101 Dr. Monsito G. Ilarde 120,000.00
258,702.47

BICOL STATE COLLEGE OF APPLIED SCIENCES & TECHNOLOGY (BSCAST)

9/14/09 ND 09-12-164 A.Belleza Builders 13,481.74
8/24/09 ND 09-013-164 J.Marbella Construction 26,775.69
RD Manadanas
8/24/09 ND 09-014-164 27,592.73
Construction
 8/24/09 ND 09-016-164 RD Manadanas Const. 15,233.96
8/24/09 ND 09-017-164 RD Manadanas Const. 93,291.02
11/27/09 ND 09-019-164 RD Manadanas Const. 121,221.11
297,596.25 0.00

PARTIDO STATE UNIVERSITY (PSU)

02.22.07 NGS C-IV PSU Nicanor O. Pan 110,100.00
2007-001-164-(07) Nicanor O. Pan 30,000.00
Leila F. Nipas 9,400.00
Eden R. Alvaran 19,000.00
Tomas C. Sales Jr 16,600.00
Maribel P. Pasiona 15,000.00
Elvis C. Alarcon 15,000.00
Maribel P. Pasiona 10,000.00
Delia Caroche 2,500.00
Elgie Sta. Ana 10,000.00
237,600.00 0.00
CATANDUANES STATE UNIVERSITY (CSU) none

DR. EMILIO B. ESPINOSA SR.MEMORIAL STATE COLLEGE OF AGRICULTURE & TECHNOLOGY (DEBESMSCAT)

SORSOGON STATE COLLEGE (SSC) none

T O T A L 793,898.72 0.00

Prepared by:

RUTH GERTRUDE C. ARDALES

SAE I/Staff-OSA State Auditor V
Supervising Auditor
 Payee Nature

BU - MAIN

SASDC, BEGINNING BALANCE, 12/31/11

02/24/11 2010-001-101(10) N. Licup et. Al. (BUCE) Back COLA
02/24/11 2010-002-101(10) R. Abalon et. Al. (GASS) Back COLA
02/24/11 2010-004-101(10) C. del Prado/c. Morales Back COLA
02/24/11 2010-008-101(10) N. Sy (BUCS) Back COLA
02/24/11 2010-009-101(10) C. Naz (ESC) Back COLA
02/24/11 2010-010-101(10) E. Brocales (BUCAL) Back COLA
02/24/11 2010-011-101(10) E. Alcala (BUCN) Back COLA
02/24/11 2010-012-101(10) R. Bercasio (RDC) Back COLA
 02/24/11 2010-013-101(10) L. Belgica (Auxiliary) Back COLA

ADDITIONS:

1st Qtr CY 2012

2/16/2012 2012-001-101(10) Various (BOR members) Excess perdiems
2/22/2012 2012-002-101(10) Various lawyers-OSG QSI
2/22/2012 2012-003-101(10) Various lawyers-OSG QSI
2/22/2012 2012-004-101(10) Various (BOR members) QSI
2/22/2012 2012-005-101(10) Various (DBM personnel) QSI
3/9/2012 2012-008-101(10) Various (BOR members) Excess perdiems

2ndQtr CY 2012
3rdQtr CY 2012
4th Qtr CY 2012
10/12/2012 2012-016-101(11) Evaness Educ'l Supply Supplies

1st Qtr CY 2013

1/4/2013 2012-017-164(12) Vergel Sison Capital gains tax
2nd Qtr CY 2013
3rd Qtr CY 2013
4th Qtr CY 2013
1st Qtr CY 2014
2nd Qtr CY 2014 14-001-100(10) Costa Palmera training expense
Total Unsettled Balance - BU Main

BUTC
SASDC, BEGINNING BALANCE, 12/31/12 (Note: Reshuffling took effect February 2013)

PY qtrs 2012
07/05/12 12-001-100(10) BE Scientific Glass Inst. not in LIB
4th Qtr CY 2012
11/6/2012 12-002-100(10) Aquamundo not in LIB

1st Qtr CY 2013

2nd Qtr CY 2013
3rd Qtr CY 2013
4th Qtr CY 2013

Total Unsettled Balance - BUTC

Total Unsettled Balance - BU

REGIONAL DEVELOPMENT COUNCIL 5

04/21/14 2014-001-101(14) Dir. Romeo Escandor TEV

TABACO WATER DISTRICT

Previous team ND on Provident Fund ND 11-003-101(09)(10) dated 6/20/12 mentioned in CY 2012 AAR;
refer to TAWAD 9/30/13 SASDC for details

6/20/2012 11-003-101(09)(10) Various payees Provident Fund

1st Qtr CY 2014
1/23/2014 14-001-100(12) Ma. Teresa B. Herrero BOD PerDiems
1/23/2014 14-002-100(12) D. Bien/JET Matza Gasoline Expen
 1/23/2014 14-003-100(12) Ariel B. Competente Yr. End benefits
1/23/2014 14-004-100(12) Engr. Noel G. Bien EME
1/23/2014 14-005-100(12) TWD Provident Fund Employer's shar
1/23/2014 14-006-100(12) Ma. Teresa B. Herrero Bonuses
1/23/2014 14-007-100(12) Various PRAISE-Incentiv
1/23/2014 14-008-100(12) Ma. Teresa B. Herrero Rice Allowance
1/23/2014 14-009-100(12) Ma. Teresa B. Herrero Yr. End benefits
1/23/2014 14-010-100(12) Ma. Teresa B. Herrero PIB CY 2012
Total Unsettled Balance - TAWAD

BACACAY WATER DISTRICT

2/4/2014 14-001-100(12) Norma Lunas BOD benefits
2/4/2014 14-002-100(12) Norma Lunas PEI
Total Unsettled Balance - BAWAD
ON ON AUDIT
Office No. V
e Universities & Colleges

SIS OF DISALLOWANCES AND CHARGES

ne 30, 2015
morandum No. 2009-084)

Amount Outstanding Explanation for

Charged Settled Balance Unsettled Accounts

- 5,840.00
(16,000.00) monthly payroll deduction
- 14,750.00
- 3,900.00
- 0.00

on appeal (COA RO V Decision

- 34,015.00 No. 2011-N-005 dated 09.27.11)
- 6,203.50
- 293.00
- 0.00
0.00
17,000.00 monthly payroll deduction
- 3,500.00
- 1,324.00
- 810.00
- -
- 5,120.51
- 4,190.00
- 4,350.00
- 6,151.00
- 2,768.00
- 14,081.00
- 0.00
- 1,400.00
- 27,000.00
- (2,069.00)
- 3,975.00
- 100.46
- 120,000.00
- 258,702.47

13,481.74
26,775.69

27,592.73
 15,233.96
93,291.02
121,221.11
297,596.25

110,100.00
- 30,000.00
9,400.00
19,000.00
- 16,600.00
15,000.00
- 15,000.00
- 10,000.00
- 2,500.00
10,000.00
- 237,600.00

GY (DEBESMSCAT) none

0.00 793,898.72

Submitted by:

JOSEFA N. SEVERO
State Auditor V
Supervising Auditor
Submitted by:

JOSE REY R. BINAMIRA

State Auditor IV
Audit Team Leader

Settlements Total
NDs Amount Period settled Settlements

2,500.00 0.00
4,000.00 0.00
1,000.00 0.00
2,000.00 2,000.00 1st qtr 2012 2,000.00
5,500.00 0.00
13,000.00 0.00
10,000.00 0.00
5,500.00 0.00
 12,000.00 0.00
55,500.00 0.00

66,500.00 0.00
80,000.00 0.00
40,000.00 0.00
120,000.00 0.00
80,000.00 0.00
13,300.00 0.00
399,800.00 0.00

0.00
0.00

4,587.55 0.00

330,000.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
42,385.00 0.00
0.00

131,500.00 0.00

225,199.37 0.00
356,699.37

0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00

3,840.00 0.00

in CY 2012 AAR;

1,217,487.12 0.00

244,752.00 0.00
24,000.00 0.00
 77,416.00 0.00
300,000.00 0.00
432,298.20 0.00
2,190,256.00 0.00
172,000.00 0.00
1,257,000.00 0.00
105,572.21 0.00
25,800.00 0.00
6,046,581.53

43,040.00 0.00
15,000.00 0.00
58,040.00
Unsettled Balance

2,500.00
4,000.00
1,000.00
0.00
5,500.00
13,000.00
10,000.00
5,500.00
 12,000.00
53,500.00

66,500.00
80,000.00
40,000.00
120,000.00
80,000.00
13,300.00
399,800.00

4,587.55

330,000.00
0.00
0.00
0.00
0.00
42,385.00
830,272.55

131,500.00

225,199.37
356,699.37

0.00
0.00
0.00
0.00

356,699.37

1,186,971.92

3,840.00

1,217,487.12

244,752.00
24,000.00
 77,416.00
300,000.00
432,298.20
2,190,256.00
172,000.00
1,257,000.00
105,572.21
25,800.00
6,046,581.53

43,040.00
15,000.00
58,040.00
 COMMISSION ON AUDIT
Regional Office No. V
Audit Group NGS-State Universities & Colleges

CONSOLIDATED REPORT AND ANALYSIS OF DISALLOWANCES AND CHARGES

As of June 30, 2017
(Pursuant to COA Memorandum No. 2009-084)

Amount Date of Date of Date of Outstanding Explantions for

Date of ND/NC ND/NC No. Payee/Payor Disallowed Charged Settled NFD* COE* NSSDC* Balance unsettled Accounts
BICOL STATE COLLEGE OF APPLIED SCIENCES & TECHNOLOGY (BSCAST)

9/14/09 ND 09-12-164 A.Belleza Builders 13,481.74 13,481.74 Last follow up letter sent
none none none to agency dated 9/19/11

TAS Report on-re-

evaluation dated 2-3-12
provides adverse opinion
8/24/09 ND 09-013-164 J.Marbella Construction 26,775.69 26,775.69 due to absence of
variation order, Letter
sent to CSPC dated
7/11/12 follow up of
none none none variation order

TAS Report on-re-

evaluation dated 2-3-12
provides adverse opinion
8/24/09 ND 09-014-164 RD Manadanas Construction 27,592.73 27,592.73 due to absence of
variation order, Letter
sent to CSPC dated
7/11/12 follow up of
none none none variation order
8/24/09 ND 09-016-164 RD Manadanas Const. 15,233.96 none none none 15,233.96 Same as above
8/24/09 ND 09-017-164 RD Manadanas Const. 93,291.02 none none none 93,291.02 Same as above
MR sent to RO5 May
11/27/09 ND 09-019-164 RD Manadanas Const. 121,221.11 121,221.11 4,2010. Letter filed in
ROCD dated 4/12/10. No
none none none result yet from R05
Answer to Appeal sent to
11/19/12 ND 12-001-164 Dr. Richard H. Cordial 57,000.00 57,000.00
none none none R05 Jan.5,2015
Ma.Theresa V. Rodriguez-
ND 14-001-
4/11/14 Cash advance of PRAISE 84,000.00 84,000.00
164(2013)
benefits of BOT CY 2013 none none none No appeal
Total 438,596.25 438,596.25

* New columns

Prepared by:
MA.VICTORINA C. OLIVA
State Auditor III
OIC-Audit Team Leader
 COMMISSION ON AUDIT
Regional Office No. V
Audit Group NGS-State Universities & Colleges

CONSOLIDATED REPORT AND ANALYSIS OF DISALLOWANCES AND CHARGES

As of December 30, 2017
(Pursuant to COA Memorandum No. 2009-084)

Amount Date of Date of Date of Outstanding Explantions for

Date of ND/NC ND/NC No. Payee/Payor Disallowed Charged Settled NFD* COE* NSSDC* Balance unsettled Accounts
BICOL STATE COLLEGE OF APPLIED SCIENCES & TECHNOLOGY (BSCAST)

9/14/09 ND 09-12-164 A.Belleza Builders 13,481.74 13,481.74 Last follow up letter sent
none none none to agency dated 9/19/11

TAS Report on-re-

evaluation dated 2-3-12
provides adverse opinion
8/24/09 ND 09-013-164 J.Marbella Construction 26,775.69 26,775.69 due to absence of
variation order, Letter
sent to CSPC dated
7/11/12 follow up of
none none none variation order

TAS Report on-re-

evaluation dated 2-3-12
provides adverse opinion
8/24/09 ND 09-014-164 RD Manadanas Construction 27,592.73 27,592.73 due to absence of
variation order, Letter
sent to CSPC dated
7/11/12 follow up of
none none none variation order
8/24/09 ND 09-016-164 RD Manadanas Const. 15,233.96 none none none 15,233.96 Same as above
8/24/09 ND 09-017-164 RD Manadanas Const. 93,291.02 none none none 93,291.02 Same as above
MR sent to RO5 May
11/27/09 ND 09-019-164 RD Manadanas Const. 121,221.11 121,221.11 4,2010. Letter filed in
ROCD dated 4/12/10. No
none none none result yet from R05
11/19/12 ND 12-001-164 Dr. Richard H. Cordial 57,000.00 none none none 57,000.00 COA Decision No.
Ma.Theresa V. Rodriguez-
ND 14-001-
4/11/14 Cash advance of PRAISE 84,000.00 84,000.00
164(2013)
benefits of BOT CY 2013 none none none No appeal
Total 438,596.25 438,596.25

* New columns

Prepared by:
MA.VICTORINA C. OLIVA
State Auditor III
OIC-Audit Team Leader