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Koronadal City 2008 COA Audit 22

22. The Office of the City Agriculturist of Koronadal incurred obligations and made disbursements for agricultural supplies for implementation of their various Projects/Programs for CY 2008 amounting to P3,753,988.75 without an approved project designs thus validity of transactions and its distribution to beneficiaries were doubtful.
Review of the Summary of Obligation for Agricultural Supplies Expense of the Office of the City Agriculturist disclosed that an amount of P3,753,988.75 was actually disbursed for CY 2008 the following projects:

Agricultural Supplies
Project/program                     Procured                 Amount        Total
1. Inland Fishery Project           Booster & Mash                   P  19,850.00
Feeds                                        13,650.00  P     33,500.00
2. Palyamanan Demo Project     – Lactating & Gestating Food      13,920.00
Organic Fertilizer                202,004.00       215,924.00
3. Nursery Demo Farm                 Materials                                 9,984.00
Seedling bag etc.                   21,354.40
Fertilizer/Insecticide              11,495.00
Cellophane                            32,124.45         74,957.95
4. Corn Program & Organic          Hybrid corn seed                                      1,989,850.00
Farming
5. Trichoderma Laboratory          Pure Culture                          19,980.00
Cellophane                             20,112.75         40,092.75
6. Nursery Development             Ornamental Plant                   10,400.00
Garden Soil                            15,000.00
Materials                                56,975.00         82,375.00
7. Vegetable Production             Vegetable Seedling               189,972.00
Assorted Seeds                       36,181.65       226,153.65
8. Rice Production                       Animals                                  60,000.00

Certified Seeds                      458,000.00       518,000.00
9. Earwig Production                  Dog Food                                                           7,600.00
10. Agro Forest Development    Tuba2 Seeds                               2,000.00
Durian & Rambutan                 17,000.00
Assorted Fruit Seeds                43,000.00
Coconut Seed                         300,000.00
Cacao Seedling                      150,000.00
Coffee Seedling                       48,000.00      560,000.00
11. Others                                   Utility Supplies                                         P       5,535.00
TOTAL                                                                                P3,753,988.75

To ascertain the validity of the above disbursements we required for an approved project profile for each program for CY 2008 but the City Agriculturist furnished us a copy of 4 approved project profile for prior years of the following programs:

Projects                              Amount        Period Covered         Beneficiary
1.) Support to Rice Production   P292,000.00      CY 2007            5 farmer
Program                                                                               cooperators
2.) Agro-Forest Development       435,047.00      CY 2006     100 hilly farmers
Project                                                                               11 barangays
3.) Operation & Maint. of             179,508.00      CY 2006         Rice, Corn &
Trichoderma                                                                     HVCC Farmers
4.) Operation & Maint. of City     587,376.00      CY 2006              Farmers
Demo Farm                                                                         Constituents

Since the City of Agriculturist failed to provide us of their Approved Project Design for all their programs for CY 2008, validity of their disbursements and distribution of agricultural supplies to intended beneficiaries were considered doubtful.

We also reviewed and verified the distribution of fruit seedlings based on their Logbook which the data were reencoded and the name of recipients were arranged alphabetically (Annex “Q”). Based on the Schedule of Distribution of fruit seedlings which we have prepared, the following deficiencies were noted contrary to the mission and vision of the City and disadvantageous to the government.

1. The beneficiaries of fruit seedlings includes the officials and employees of the City or their relatives, viz;
Name/Relative              Designation            Seedlings            Quantity
Gastala, Roderick                                            Coffee                   500
Miguel, Fernando          City Mayor              Durian                    100
Coffee                  1,500
Rambutan                  100
Pomelo                   100
Mangosteen                100
Coffee                 1,000
Lucido, Bing            City Administrator        Coffee                    150
Morales, Sergio Jr.      City Councilor           Coffee                    200
Pomelo                     40
Mango                      33
Durian                        8
Panza, Amor          City Gen. Ser. Officer     Coffee                    550
Pomelo                       2
Mangosteen                  4
Lanzones                    3
Aguirre, Jose Maria                                         Coffee                     50
2. There were Fruit Seedlings which were distributed in bulk to selected individual beneficiaries;
Name                        Address              Seedlings            Quantity
Jamero, Teresa             Brgy. San Jose        Tuba-Tuba              100
- do -                         – do -                    – do -                    100
Jamero, Jim                       – do -                    – do -                    100
Jamero, Wilma                  – do -                    – do -                    100
KGD. Leal Ricardo    New Pangasinan         – do -                    100
KGD. Leal Ricardo    New Pangasinan         – do -                    110
Mangosteen               20
KGD. Leal Ricardo           – do -                    Mango                 200
Coffee                  500
Simtim, Jason            Brgy. San Jose           Coffee                2,500
Anoche, Alma            Brgy Topland            Durian                    50
Mango                   50
Coffee                    30
Rambutan                 40

Pomelo                     20
Mangosteen              10
Arorong, Gemma                                        Tuba-Tuba              332
CAGO                                                         Coffee                  5,135
Carpa, Bernando                                         Durian                       60
Mango                       75
Rambutan                  60
Pomelo                      60
Drilon, Marilou                                            Durian                       25
Mango                       25
Rambutan                  25
Pomelo                      25
Gabac, Jimmy            Brgy Namnama         Tuba-Tuba              500
- do -                  460

3. The following seedlings which were obligated earlier but still remain unpaid as of December 31, 2008 and were not included in the Agricultural Supplies Inventories submitted to us by the City Agriculturist:
Date Booked Up
Seedlings                    Date Obligated                 Payable              Amount
a. Assorted Fruit Seeds            4/21/08                       12/31/08       P   36,181.65
b. Coffee                                  7/29/08                       12/31/08             48,000.00
c. Cacao                                   7/29/08                       12/31/08           150,000.00
d. Coconut                               8/05/08                        12/31/08          270,000.00
Total                                                       P 504,181.65

4. Status Report of Implementation of the above programs/projects.       Non-submission of the Accomplishment and

An AOM No. 2009-016  was issued to concerned city officials on February 9, 2009 for their comments and justification but no reply was received as of this date.

Recommendation for Koronadal City Government:
1. Require the City Agriculturist to prepare an annual project design for every program to be implemented by their office subject for approval by the City mayor. This will be part of the City’s Annual Investment Plan to ensure further the validity of its transaction and distribution of agricultural supplies which were made only to qualified beneficiaries.

2. Submission of Accomplishment and Status Report of Implementation of all the programs/projects of the City Agricultural Office should be made regularly for an effective monitoring and proper evaluation.
23. Released of educational assistance by Koronadal City to PTCA and various Public/Private Schools for payment of miscellaneous fees of the pupils/students beneficiaries amounting to P9,188,817.00 was  contrary to the implementation of No  Collection Policy in all Public Elementary and Secondary Schools in violation of DepEd Order No. 19 series of 2008.
The Department of Education Order No. 19 series of 2008 dated March 19, 2008 (Annex R) requires the implementation of No Collection Policy in all Public Elementary and Secondary Schools.  It was stated therein that the following policies shall be strictly observed:

1. No fees shall be collected from schoolchildren enrolling in pre-school up to Grade IV, during the enrolment period and at any time during the schoolyear.  This prohibition shall cover, among others, the authorized but voluntary contributions such as BSP, GSP, Red Cross, Anti TB Fund and PTCA.
2. For grade and year levels beyond Grade 4, no collection of any type should be undertaken during the enrolment period and the first month of classes.  Starting on the second month, contributions of the following may be collected, but only a voluntary basis:
1. Boy/Girl Scouts membership
2. Red Cross Membership
3. Anti-TB Fund Drive
4.  PTCA
5. School Publication
6. Membership in student organizations
3. PTCAs may start their collection only after presenting to their members and to the school administration a report on the utilization of the previous shoolyear’s collections.  The amount of contributions to the PTCA shall be agreed upon in a general assembly of the PTCA.
4. The school publication fee shall be set all the school level but shall not be more than P60.00 per elementary school pupil and P90.00 per secondary school student.  The publication of a school newspaper, while not mandatory, is strongly encouraged, particularly at the secondary level in line with the campus journalism program.
5. The membership fees for student organizations shall be set by the organization subject to existing school policies on student organizations.

Pupils/students who are promoted to the next grade or year level are considered automatically enrolled for the coming schoolyear in the same school.  Only pupils entering first grade, students entering first year high school, and transferees from another public school or a private school need to enroll during the enrolment period.  Returning pupils/students shall report to school only for sectioning purposes or any other pre-opening preparations as determined by the school administrators.

Based on the above Order, the Regional Director of DepEd, Region XII issued a Memorandum to all Schools Division Superintendents on May 23, 2008 directing them to inform all concerned for their strict implementation. (Annex S)

Verification  of year end trial balance revealed that the city government of Koronadal released an educational assistance to various Parents, Teachers and Community Association (PTCA) and Public/Private Schools for payment of Miscellaneous fees of the pupils/student beneficiaries amounting to P9,188,817.00 which was contrary to above DepEd Order.

Detailed audit of Disbursement Voucher No. 100-08-12-12210 (Annex T) disclosed that the City granted an educational assistance on December 23, 2008 to PTCA of Chua Elementary School for calendar year 2008-2009 intended for 47 pupils for payment of Miscellaneous fees of P 350.00 per students or a total amount of P16,450.00.  The itemized collections was enumerated hereunder:

1.   Testing                                                 P     35.00
2.   Science Fair and Quiz                                 30.00
3.   Super Quiz Bee                                           20.00
4.   Math Olympics                                           30.00
5.   Metro Bank Math Challenge                      10.00
6.   S.T.E.P./F.H.P.                                           25.00
7.   Athletic Meets                                            30.00
8.   Filipino/Buwan ng Wika                            30.00
9.   English                                                       30.00
10. Nutrition Quiz Bowl                                  10.00
11. Red CROSS                                                 5.00
12. Instructional Materials                               50.00
13. Anti TB                                                        5.00
14. Miscellaneous/Contingency             ____ 25.00
TOTAL                                           P     350.00
========

The supporting documents for the claims were as follows:

1. Letter Request of the School Principal dated December 10, 2008
2. Certification of the School Principal that listed pupils were belong to low income family
3. Certification of the Barangay Chairman that the pupils were residents of their barangay and certified voters of the City
4. Certification of Education Supervisor of OIC-ASDS that the PTCA of Chua Elementary School was in the process of finalizing its accreditation as an Organization with the SEC.
Further review of the disbursement disclosed the following deficiencies:

1. The payment is not acknowledge by an Official Receipt.
2. The amount of PTCA contribution of P350.00 was agreed by the Board Members and its officials per Board Resolution No. 2 and it was not agreed upon during general assembly of the PTCA, in violation of DepEd Order No. 19 series of 2008.
3. The itemized collections of P350.00 prepared by PTCA is not mandatory.  It is a voluntary contribution of the Parents to the school hence payment should not be shouldered by the City Government.  Those parents with low income are exempt from payment of the contribution.
4. Only Red Cross of P5.00 and Anti TB of P5.00 were allowed by DepEd to be collected on voluntary basis while other items collected amounting to P340.00 were not among contributions stated in the Order.
5. The letter request and certification that the pupils are belong to the low income family were signed by the Principal.  The Barangay Chairman only certified that the parents of the pupils are certified voters of the City.
6. The letter request was dated December 10, 2008 and the check issued to PTCA was dated December 23, 2008 when the school year was about to end.
7. The check was deposited to the account of PTCA at Koronadal Rural Bank and no proof that it was paid to the school, since the financial assistance was not subject to liquidation by the beneficiary.
8. The Educational assistance of P 9,188,817.00 was recorded under Other Maintenance and Operating Expenses (969) instead of Subsidy to NGAS (831). (Annex U)

The above audit observation was brought to the attention of concerned officials thru an Audit Observation Memorandum No. 09-20 and their reply was not yet received as of to date.

Recommendation for Koronadal City Government:
1. Require all concerned officials to strictly adhere to the implementing guidelines for No Collection Policy on all Public Elementary and Secondary Schools as embodied in DepEd Order No. 19 series of 2008 dated March 19, 2008.

2. Release of educational assistance to any school should be covered by a project design and Memorandum of Agreement.  It should be released direct to DepEd to be recorded under their Trust Fund for the implementation of the intended public school beneficiary.  The project should be based on the actual need of the school beneficiary and it should be recorded under Subsidy to National Government Agency and not to Other Maintenance and Operating Expenses.  It should be subject for liquidation by the beneficiaries to ensure the completion and proper accounting of the projects.

24. Reforestation Program amounting to P380,000.00 manifest non-prioritization by the City Government on Environmental Management prescribed in Joint Memorandum Circular No. 1 Series of 2005 dated September 21, 2005 which was aggravated by non recording of expenditures thereof into Registry of Reforestation Projects contrary to the NGAS Manual.

The latest issuance on the guidelines for allocation and utilization of 20% Development Fund was issued thru a DILG-DBM Joint Memorandum Circular No. 1 series of 2005 dated September 5, 2005. The same was reiterated by Memorandum Circular No. 2007-5 dated January 16, 2007 issued by the Department of Interior and Local Government.

The Joint Circular focuses on Social, Economic and Environmental Management with emphasis on Infrastructure Project or Capital Outlays. The Environmental aspect on the following project to be funded by 20% are as follows:

“3.0 PROJECTS COVERED

The 20% of the IRA intended for development projects shall be utilized for the following:

3.1    Social Development (Under Scoring Supplied)
3.2 Economic Development (Under Scoring Supplied)
3.3   Environmental Management
3.3.1 Construction/rehabilitation of sanitary landfill or controlled dumpsite and purchase of a garbage or related equipment.
3.3.2 Community reforestation or urban greening projects.
3.3.3 Flood control programs or projects such as de-clogging of canals or de-setting of rivers.
3.3.4 Other environmental management programs or projects that promote land and water quality as well as productivity of coastal or freshwater habitat agricultural land and forest land.

In addition thereof, the cost or expenditure of reforestation projects shall be recorded in the Registry of Reforestation Projects by the accounting office as prescribed in the New Government Accounting System Manual for LGU’s.
Verification on the records of the City Government of Koronadal particularly on the Annual Investment Plan (AIP) disclosed that for the year 2008, the amount ofP380,000.00 was allocated for purely reforestation projects. It was found that the program holder of the project was under the City Environment and Natural Resources Office (CENRO). The program entitled Ecological-based Upland Agri- Business Program was composed of different project as follows:

Survey of 13 Upland Barangays               P100,000.00
Contour Farming                                         100,000.00
Agro Forestry Project                                  100,000.00
Rubber/Abacus/Palm Oil/Jathropa/
Neem Tree Production                                  50,000.00
Adopt a Mountain for Reforestation
Project                                                           30,000.00
P380,000.00

Verification on the implementation of the foregoing program disclosed several deficiencies as follow:
1. Reforestation Project with allocation of P380,000.00 is equivalent to .49% of total appropriation of P77,525,565.00 from 20% Development Fund showing less preference to Environmental Management as prescribed in the aforecited Joint Circular.
2. Allocation of P30,000.00 for Adopt a Mountain Reforestation Project was considered a good project but it was not given proper attention. No amount of obligation was incurred thereof.
3. Similar program was undertaken particularly by City Agriculture Office which tends to duplicate or overlapped the same work.
4. Other expenditure incurred which is not under the reforestation programs were charged therein which overstated the cost of the program while understating the other program implemented with in the City Environment and Natural Resources Office.

The foregoing deficiencies was aggravated by not recording into the Registry of Reforestation Project all cost or expenditure in the total amount of P301,183.00 incurred in the prosecution of the reforestation program in the year 2008. The same should be booked-up just like in the category of Public Infrastructure because the program is intended for public purpose.
Interview with the CENRO Officer revealed that their Office was newly separated from the Office of the City Mayor and he informed us that there were various reforestation programs and projects  which were implemented before but he was not aware that the approved appropriation and disbursement was not recorded under the Reforestation Projects of the City.

The Assistant Accountant however justified that their recording was based on the accounts appearing in the approved Obligation Request approved by the Budget Officer.

We therefore advise the CENRO being the program holder of the project to use the correct account for their succeeding budget preparation.

Recommendation for Koronadal City Government:
1. Advice the Local Chief Executive with the assistance of City Environment and Natural Resources Officer to give preference on environmental management. Bigger allocation for reforestation programs funded from 20% Development Fund is necessary as a token contribution for minimizing or control of Global Warming. Enforcement or implementation of the same shall be done accordingly with prudence by concerned officials and employees particularly the appropriate use of proper accounts.
2. Accounting Office is advice to record into Registry of Reforestation Project cost incurred thereof. Such will enhance easy monitoring and evaluation of the program.

III. Value for Money Audit

1. The  Market  Transport  Terminal  Building  constructed  at a  total  cost of P 2,178,597.00 was not utilized and remained idle for three (3) years, thus its objective for the development of the city’s land and people was not fully obtained.
The utilization of government fund and resources by a responsible government officials is clearly emphasize in Section 2 of PD 1445, otherwise known as Government Auditing Code of the Philippines, cited herein as follows:
“Sec. 2. Declaration of Policy. It is the declared policy of the State that all resources of the government shall managed, expended or utilized in accordance with law and regulation, and safeguarded against loss or wastage through illegal or improper disposition, with a view of ensuring efficiency, economy and effectiveness in the operations of government. The responsibility to take care that such policy faithfully attended to rests directly with the chief or head of the government agency concerned.”

The city government of Koronadal had appropriated the amount of P1,997,000.00 for the construction of market terminal building to be funded from 20% Development Fund based on the Annual Investment Plan (AIP) of year 2005. The building were completed at the same year at the total cost of P2,178,597.00 based on the accounting record.

The market transport terminal building was planned and constructed along with other economic project of the city government with emphasis of the development of land and its people as envisioned by the local chief executive per his budget message attached as Annex V hereof.

To enhance understanding of the program and objective on the construction of the Market Terminal Building, shown below is Program Accountability Model, to wit:

PROGRAM ACCOUNTABILITY MODEL

GOAL: To spur economic activities through the construction of Market Terminal Building.
OBJECTIVE: To ensure efficiency in the implementation of the project and sustain viability of economic enterprise.
PROGRAM: Project: Construction of Market Terminal Building with total cost of P2,178,597.00.
OUTPUT: Development of Market Terminal Building at China Town Public Market.
IMMEDIATE  Provide  adequate  and comfortable space for EFFECT:          Market Vendors  and Buyers  for  buy and sale                                                                                                                                                                &n bsp;
of various merchandise and agricultural                                products.

ULTIMATE Promote general  welfare  for  development of
GOAL:  land and people.

Our ocular inspection showed that the market terminal building was not utilized. The building was not attended and not cleaned or maintained. The building was not utilized for the past three years, In spite that it is adjacent to the China Town Public Market, the same was not used for any economic activities.  See pictures attached as Annex “W”.

In view of the forgoing premises and compared viz a viz with Project Accountability Model (PAM), it is believed that the objective of the city for the construction of said building was not really realized. The value of the money being spent in the construction of the project was considered unworthy, thus its ultimate goal was not attained.

The City Planning and Development Officer had duly noted our recommendation.  She justified that the City government has been in the process of formulating the Transport and Traffic Management Plan that was started in the last quarter of 2008 with the City Engineer as the Chairman and the City Planning and Development Officer as the Vice Chairman.  Among the expected output of the place is to appropriately define the use of the Market Transport Terminal Building.

Recommendation for Koronadal City Government:
1. The chief executive along with the program holder particularly the city Development Planning Officer is advice to take into consideration in the plotting and prioritization of program and project of the city with the attainment of its ultimate goal for the good of its land and people at a minimum cost due to limited financial resources of the city.

2. Failure of the City to formulate specific guidelines in their Rice Production Program for calendar year 2008 resulted to various deficiencies which were disadvantageous to the government thus expected output of the project was not attained.

The City purchased on May 8, 2008 certified & registered seeds for their Rice Production Program to be distributed by the City Agriculture Office to various farmer beneficiaries. The agricultural products purchased from SOCOCEPCO were as follows:

367   bags of certified Palay Seeds    @  1,200.00   P  440,400.00
11   bags of Registered Palay Seeds @ 1,800.00         17,600.00
Total                                                  P  418,000.00

When we asked the concerned City Officials about the guidelines on the implementation of the program and a copy of its approved project design, they informed us that implementation of the project was based on last year’s project profile (AIP 2007) with the following Activity Description:

“Procure & distribute certified inbred/hybrid rice seeds and other agri inputs to farmers and seed production cooperators:
a. Conduct of technology training to rice farmers
b. Purchase certified rice seeds and other inputs on seed production for farmer – cooperators.
c. Attendance to Annual forum on rice.”
Expected output of the projects were as follows:

1. Technology transfer to 500 rice farmers for maximum production.
2. Purchased rice seeds and distributed to 150 farmers on a 50:50 scheme.
3. Assisted 5 farmer cooperators on seed production.
According to the City Agriculturist the implementation of the program was based on the project profile for calendar year 2007 so, we prepared Project Accountability Model for the said project to enable us to determine whether their main objective was fully attained to wit:

PROGRAM ACCOUNTABILITY MODEL

GOAL: Promote Livelihood Development in the community.
OBJECTIVE: To assist farmer cooperators on seed production of certified inbred/hybrid rice seeds.
PROGRAM: Rice Production Program.
OUTPUT: Certified inbred/hybrid rice seed for seed production.
IMMEDIATE  Provide     technology     assistance   to
EFFECT: farmers cooperators   for   maximum  seed production.

ULTIMATE    Promote uplift the standard of living of
GOAL:                    the farmers.

Verification of rice distribution and inspection of the project made by the audit team revealed that the 367 bags of certified palay seeds were distributed to individual farmers instead of giving priority to farmers and seed production cooperators as stated in the project profile.
It was also observed that the City procured the needed certified rice seeds to SOCOSEPCO at high prices instead of procuring it from their farmers and seed production cooperators beneficiaries that availed their rice production program.

Further review of the implementation and distribution of certified seed disclosed other deficiencies as follows:

1. List Distribution for 11 bags of registered Palay Seeds was not submitted for audit.
2. The 50:50 scheme was not fully implemented because the farmer beneficiaries refunded only P440 per bag instead of P600 per bag hence there was undercollection of P160 per bag or a total deficit of P58,720.00.
3. Only 71 farmer beneficiaries refunded an amount of P440 per bag for 344 bags of certified seeds (See Annex X).
4. There were 120 farmer beneficiaries who received certified rice but not refunded its 50 % cost since there were 191 total beneficiaries who availed the program. (See Annex  Y).
5. There were 55 bags of certified rice that were distributed to the employees and officials of the City or their relatives, viz;
Refunded
Name of Beneficiaries   Designation/Related to  Qty            Amt.            Remarks
(employees with same family name)
1. Verna Tulimao                                    Fiscal Examiner II                             9            P    3,960               Per OR# 0279565
Fernando Tulimao
Ramonito Tulimao
Harold Tulimao
Rosalia Tulimao
2. Julieta Gastala                                     Budget Officer                                  2                                     No refund
Roderick Gastala                                                                                           2                                      No acknowledgement
&nbsp ;     Refund
3. Jaime Cordero                 Gerardo Cordero/Agriculturist, Technologist     20                 8,800            Pd. per OR# 0279589
Jessel Cordero/Admin.Officer V
4. Edgar Miguel                   Ma. Emelita Miguel/City Agriculturist &            2                             Refunded per OR 0279578
Mary Ann Miguel            Eric Miguel/Agricultural Technologist                2                                                    OR 0279583
Isidro Miguel                                             -  do -                                          2                                      No refund
Vicente Miguel                                                                                               4                1,760            OR# 0279610
5. Eduardo Silvederio        Minda May A. Silvederio/Sup.Adm. Officer         8                3,520            Per OR# 0279570
6. Rogelio Barluado          Herman Barluado/Adm.Officer                              2                   880            Per OR# 0279613
7. Jun Pagunsan                Oscar Pagunsan/SP Member                                   2                                     No Refund
Emilio Pagunsan/Admin.Officer                      ______
Total                                                            55

Due to absence of specific guidelines how to disburse the refund of farmers beneficiaries the total collected refund of P159,280 was recorded in the book of Trust Fund as Other Payables under Rice Production Program instead of recording it as Miscellaneous Income or reduction to its expense account in the book of General Fund.  The said other payables account were not supported with individual listing hence this account can not be settled in the future thus the total accumulated amount under PALAY SEED reached P281,755.00  as of December 31, 2008.
Due to various deficiencies noted above we can conclude that the objective of providing technology assistance to farmer cooperators for maximum seed production was not attained.

An Audit Observation Memorandum No.09-09 dated January 20, 2009 was issued to the City Mayor for their comment and justification but their reply was not yet received as to date.  The City Agriculturist however informed us during exit conference her planned to conduct seminar in her office and requested the Audit Team to be the lecturer.

Recommendation for Koronadal City Government:
1. Require Sanggunian Panglungsod to formulate specific guidelines in their Rice Production Program for appropriate implementation of the City.  Proper monitoring must be done for strict compliance of the guidelines and in order to attain fully the main objective of the program.
2. Rectify the erroneous charging of the refund to Other Payables under PALAY SEED.

3. Failure of the City Government of Koronadal to give priority to the employment of ISKO grantees in the City under its Scholarship Program resulted to non-attainment of its objective of job opportunity to graduates contrary to Section XIII-c of City Ordinance No. 3 series of 2002.
City Ordinance No. 3 series of 2002 established and ISKO City Scholarship Program and provides funds for the tuition fees of the 50 grantees and operational expenses of the ISKO Program of P900,000.00 yearly.  The amount was increased to P7.2M in 2007 per approved Ordinance No. 13 series of 2006 thus total budget requirements up to School Year (SY) 2008-2009 are shown below:

SY 2003-04 for   50 grantees                       P      900,000.00
2004-05 for 100 grantees                            1,800,000.00
2005-06 for 150 grantees                            2,700,000.00
2006-07 for 200 grantees                            3,600,000.00
2007-08 for 200 grantees                            7,200,000.00
2008-09 for 200 grantees (AIP)                  6,400,000.00
200 grantees (SIP)                   3,239,645.00
——————–
TOTAL                                                  P 25,839,645.00
============

Section XIII of the City Ordinance No. 3 series of 2002 provides the privileges and Incentives of ISKO Grantees as follows:

a) A tuition privilege of P7,000.00 per semester to a maximum of 8 consecutive semesters or upon finishing a four year course following a four (4) year curriculum.
b) Academic Incentive – An ISKO grantee who shall graduate with honor will be given the following graduation incentives:
1. Summa Cum Laude                       -      P   20,000.00
2. Magna Cum Laude                        -           15,000.00
3. Cum Laude                                    -           10,000.00
4. Topnotcher of Board
Examination (Top ten)             -           20,000.00
c) Job Opportunity:  The City Government of Koronadal shall give priority to the employment of ISKO grantees in the city government.

The Program Accountability Model for Iskolarship Program is shown below:

PROGRAM ACCOUNTABILITYMODEL

Goal              -  To establish a scholarship fund for poor but deserving students residing in the City of Koronadal
Objective         -   Encourage     educational    upliftment,     support    the
Development of appropriate and self-reliant Scientific and Technical Capabilities and to embrace economic prosperity and social justice.
Program          -   ISKO City Scholarship Program

Output             -   100% of scholars finished the courses
They enrolled starting school year
2006-2007   -   50    (1st batch)
2007-2008   -   50    (2nd batch)
Immediate
Effect               -   Provide employment to ISKO graduates
Ultimate
Goal                 -   Uplift the standard of living of the graduates

Verification made on the status of implementation of the Scholarship Program of the City disclosed that there were already two (2) batches consisting of 100 ISKO grantees who were supposedly finished the courses they enrolled.  The listing of the 1st Batch and 2nd Batch scholars were shown in Annex Z1 & Z2 respectively.  List of the graduates for the first two batches were not available during the audit thus the rate of the graduated scholars to total ISKO grantees could not be computed.  Information and other data as to their present employment were not also available thus we tried to interview one of the grantees who was the only one presently employed in the City of Koronadal as casual.  She informed us that not all of them graduated because of the following reason:

1. Some failed to maintain the 85% rating
2. Some get married
3. One was already deceased
4. Some transferred
5. Some enrolled to two (2) years  course only

As to the ISKO graduates most of them were teachers who were employed in the Private School and only few were hired by Local School Board.  Two of them were hired by the City as casual in Accounting Office but they were laid off as of December 31, 2008 because their job contract expired already.  Many of them have no work while others have no information where they are now.

Because of the City’s non-prioritization to the employment of ISKO graduates the ultimate objective of the Scholarship Program to Uplift the standard of living was not fully attained of the ISKO graduates.

Recommendation for Koronadal City Government:
1. Require the ISKO Program Scholarship Board to strictly adhere to the guidelines formulated in the City Ordinances for ISKO program and give priority to the employment of ISKO grantees in the City government in order to successfully attain its objectives.  A contract should be executed with a condition that ISKO Scholars should be obliged to finish the courses they enrolled.  Encourage also the grantees to enroll in a course muchly needed by the City Government and advise them to get Civil Service Eligible Examination while they were still in college for their possible employment with the government.

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