GABOTAF

Government Accountants, Budget Officers, Treasurers and Auditors’ Forum

COAble: Job Order workers performing jobs of regular government employees

The Commission on Audit (COA) questioned the hiring of Job Order (JO) workers by the local government of Hilongos as more than half of the said workers perform clerical and administrative functions that were supposed to be handled by regular employees. COA said that the local government hired 285 job order employees (JOs) or 244% […]

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COAble: Excessive Hiring of Job Order and Contract of Service Workers

The municipal government of Carigara in Leyte province was ordered by the Commission on Audit (COA) to end the excessive hiring of contractual and job order (JO) employees as it had led to overspending. LGU Carigara had appropriated P18.93 million to cover the wages of its JO/Contract of Service workers; however, it spent P8.79 million

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10 Things Government Agencies Need To Consider BEFORE Paying The Mid Year Bonus Of Government Employees

Government agencies are once again paying the Mid Year Bonus (MYB) of government employees on May 15. Hooray! However, while the existing guidelines on the grant of the same was issued way back 2017, we at GABOTAF find it essential to provide 10 key points to remember before paying the MYB. Well because we all

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Common COA Audit Findings on Government Property, Plant and Equipment (PPE) – Recognition Of Government Properties Amounting To Less Than P50,000.00 as PPEs

Another common audit observation/findings of the Commission on Audit (COA) on government property, plant and equipment (PPE) is the recognition of properties amounting to less than P15,000 (now ₱50,000.00) as PPEs in the books of accounts which is contrary to Section 4, Chapter 10 of the Government Accounting Manual for National Government Agencies (GAM for

Common COA Audit Findings on Government Property, Plant and Equipment (PPE) – Recognition Of Government Properties Amounting To Less Than P50,000.00 as PPEs Read More »

Common COA Audit Findings on Government Property, Plant and Equipment (PPE) – Non-submission Of Complete And Accurate Inventory Records

One of the most common audit findings of the Commission on Audit (COA) on government property, plant and equipment (PPE) among government agencies is the non-submission of complete, accurate or reliable inventory records by the Accounting and/or Property Office of the agency. Due to the absence of inventory records, the auditor cannot ascertain the validity,

Common COA Audit Findings on Government Property, Plant and Equipment (PPE) – Non-submission Of Complete And Accurate Inventory Records Read More »

Can the work of Supply Officer and Disbursing Officer be assigned to one employee, considering effective internal control?

Question: I was the supply officer before my maternity leave. Ngayon pong nakabalik na ako sa office, sabi ni head gagawin nya akong disbursing officer. Pero ninote nya na ako pa rin daw gagawa ng trabaho ng supply officer although di ako ang pipirma. Kaunti lang kami sa office at ako ang pinakabata, kaya feeling

Can the work of Supply Officer and Disbursing Officer be assigned to one employee, considering effective internal control? Read More »

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