MY FIRST IMPRESSION

MY DIARY

June 21, 2017

Dear Diary,
Will it be easy? Will it be fun? Will I be accepted? Are they nice? Are they willing to
accommodate me? Funny how these questions keep flashing inside my head like a disco lights
since last night and it was as if I am applying for my first real job already. So... my dearest diary,
heres how my first day of internship went
So I was assigned at the Commission on Audit in our own university, alone. Well I have
several classmates there with me but they were assigned too in other agencies. The only difference is,
they work in pairs and in teams, and I was alone. Who wouldnt be jealous and nervous about that?
Lol. Here you go again, Angeline. But eventually, I came up with a realization that I need to act with
maturity already. That I need to boost my self-confidence more. I realized that its time to wake up my
inner me. Its no longer like childhood playoffs and petty stuffs. Its getting bit serious now. I need to
be away with my comfort zones, I need to learn, I need to be independent and work on myself. I need
to explore life. I need to grow and deal with this thing called reality just the way it is.
Good Morning Maam, I am Angeline, on-the-job trainee from the BS Accountancy Program and na-
assign po ako dito Maam. I didnt really know what to use, if itll be English or tagalog or
whatsoever. Lol. I was really a bit shaky that time.
Oh nagsiyaaten, sumrek ka garud ading.
So I met her, Mrs. Marie Lou, the administrative staff there. I was trying to keep the conversation
going by being inquisitive as much as I can. I felt glad to have her answers back. She was very
accommodating. She even shared her experiences and told me she is already working there for almost
a decade now. She has different bosses for every audit teams term which is three years, too sad that
no one is really meant for staying. (Wala nga naman kasing permanente sa mundo xD) The audit
team was out for official business, so it will only be I and her who will be working for today. Despite
the teams absence, she still introduced them to me, Mrs. Feri, the team leader, Ms. Pe Benito and Ms.
Apilado her audit partners. She told me that they are all nice, I just need to be cautious on what I do
every now and then in order not to displease them. I wonder how they really look, inside-out but
Maam Malou said that Ill be meeting them tomorrow. So she toured me inside the office, though it is
not-too-spacious as I expected. After minutes of introduction and getting-to-know thingy, she then
assigned my work place and gave me stuffs to work on.
So what I did today is tally those official receipts from the cashiering unit if the names, O.R. numbers
and amounts really coincide with the details in the Report of collection submitted. I was shocked
when Maam Malou gave me a box full of official receipts. I was wondering if I needed to finish them
all just for today. (lol) The process was easy and simple. To be meticulous is really necessary. I was
able to discover some clerical errors. There were these receipts which happened to appear as cancelled
in the Report of collection but arent mutilated or stamped as cancelled so I reported it to Maam
Marie Lou and she asked me to proceed to the cashiering unit and make inquiries there about the
errors. I am happy that I was able to finish all the receipts for the month of February today! If only
you saw how thick the bundles are, youll be surprised! It was really exhausting. I swear! Haha.
I also learned to use the photocopier machine, twas really a great achievement in my entire life! Lol.
The embarrassing moment was when theres an employee from other office who requested me to
photocopy the document back to back, I didnt know how so it turned out baliktad. I told Maam
Malou about it and she laughed and said it was just fine. So I asked her to teach me how. And so I
learned how to adjust the density and quantity, how to reduce the size, and everything. It was really
fun. (pwede na akong magtrabaho sa Digi-clear XD)
So that summed up my first day.

June 22, 2017

Dear Diary,
So today, I met the audit team already. Mrs. Feri, the team leader I learned that shes a State
Auditor IV, and it is very apparent that this woman is really well-respected and highly regarded. She
looks very reputable. (Na-a-amaze talaga ako, sino ba naman ang hindi?) It is certainly a privilege for
me to meet her and be able to work with her even just for a limited time only. I wonder where she got
all her courage and determination to be at this stage of her life. Very commendable, indeed. As I look
at her, there comes this encouragement within me that someday, soon, I will be like her a woman
who is very duty-bound. Maam Jing what I like about her is her outspokenness. Her taste of music
too. I never fell in love with old songs until I got to listen to her collections. Lol. And theres Maam
Deborah the youngest of them, the millennial one. Thats why I easily got comfortable with her.
Shes nice too. Shes currently taking up Law and I am impressed. They are all very approachable and
really have a good sense of humor which indeed opposed my expectations.
This morning, Maam Virgie asked me if I know how to do Bank Reconciliations. I was excited and a
bit nervous, because honestly during exams when reconciling items tend to be complicated, I always
leave the question because its really time-consuming (#BSAstudentsknow) I was relieved when I
knew that I will only do verification, and not to make a Bank Reconciliation for the University. (lol,
siyempre natatakot akong magkamali, especially that hindi na book-based but rather,yung talagang
actual university na ang isosolve ko. xD) And so she gave me 12 folders, different accounts to work
on. (Siyempre napalunok ako, ang kakapal nung mga folders.. hoping madali lang..) And it really is,
Im glad I have applied everything I learned. It just really feels fulfilling.

June 23, 2017

Dear Diary,
Thank God its Friday! I wonder how every employee wished for Fridays due to the fact that
tomorrow will be their rest day except that therell be no pay. Hahaha
So, today, I am satisfied of myself because I was able to work faster than yesterday. I was able to
familiarize my work because its pretty simple and methodical. I am really enjoying. One of the
reasons which made me want to start my real job already.
My environment is not boring. Especially when the auditors have their conversations and I am there,
overhearing everything. (Mahirap nga lang magpigil ng tawa, minsan. Lol) They also try to interact
with me during their free times by asking random questions. It is really fun to work with them.

June 27, 2017

Dear Diary,
 Its Monday and I guess I am already tired for the rest of the week. Lol. But good thing I had
a bolero, pancit and C2 for today! So hurray! Haha. Kidding aside. Im done with the Bank
Reconciliation for the year 2016! And it feels very rewarding. More to go! What about a cheer from
you, dear diary? Haha. Love you.

June 28, 2017

Dear Diary,
Please remind me next time to apply some sun-screen lotion coz guess what! Being a driver
is also part of my on-the-job training! Hahaha. So this morning, I and Maam Marie Lou went to BDO
to pay for the Life Insurance of Mrs. Feri. I was the one who filled up the payment slip. Too glad I am
learning something, havent tried paying our electric bills or any other expenses through bank ever
since. Also, we went to the globe telecom to avail a prepaid load of Mrs. Feri. I was surprised coz it
was machine-generated. Havent seen one before. The funny thing here this morning was when the
machine doesnt accept the bills. It kept on rejecting and rejecting the paper bills. Weve been there
for about 10 minutes and I guess we might have stayed there for a longer time if I didnt thought of
replacing the bills in the cashier. Lol

June 29, 2017

Dear Diary,
Just like my normal days in the office, I continued auditing the bank recons. I also assisted
Mrs. Feri. I looked for a number of official receipts necessary for her reports. And I dont know if I
was taking it too long or it was just fine. I was a bit tense when Im working with her because I have a
thought that she might be a perfectionist, time-oriented and whatsoever. Ohhh anxiety, just chill. XD

June 30, 2017

Dear Diary,
Aside from my daily routine in the office, today, I learned how to process request letters
already for the Audit Teams transportation for their Cash Examination in Candon City and Sta. Maria
for a couple of days. First, I went to the Office of the President to submit the said letter and be it
signed. Next, I went to the Motor Pool for their approval, and lastly, I went to the Property
Management Office for the release. Without my motorcycle, I must have burned hundreds of calories.
Lol.

July 3, 2017

Dear Diary,
Today, Mrs. Feri requested me and Maam Malou to go at BDO and transfer her money into
her daughters bank account. So we went there, and to our surprise, there were too many clients
already, no doubt because its Monday pala, so mahaba-haba na ang pila. Maam Malou was a bit
impatient already while I was enjoying the cool ambiance of the bank. Lol. It was around 11 when
the teller noticed that the date in the withdrawal slip is still on July 5, so the slip was not accepted.
They told us to replace it with new one having it signed again by Mrs. Feri. And so we went back to
school again, (Naprito na talaga ang balat ko bes. Haha) After a while, I went back to BDO, and by
this time, I was alone already.. I really appreciate Mrs. Feri for trusting me. I was overwhelmed.

July 4, 2017

Dear Diary,
I wasnt too exhausted today, unlike the other days. The audit team was out for Cash
Examination outside the city. Maam Malou brought her son with her, and so I got to know Jaycen.
He is so cute. At first, he was too shy and hesitant to play with me until he got his rhythm already. It
was fun playing with him, I didnt have a lot of office-work today, because of him. It was a rest-kind-
of-day for me. Thanks Jaycen! Lol.

July 5, 2017

Dear Diary,
Day 2 of that rest-kind-of-day for me. Still, the audit team is not around, and Jaycen is with
me. Maam Malou went out also, and I was left there only with Jaycen. The telephone rang, and I
have no choice but to accept it. It was a nice try! Another achievement for today, Angeline. Work on
that Communication Skills, my darling! Right, diary? Hahaha

July 6, 2017

Dear Diary,
So the audit team is back again, til next time my dearest Jaycen. Haha. I am already done
with the Bank Recons under the account no. 0402-0043-20, Custodial Fund. So I began auditing the
Internally Generated Fund- Retained Income Account. My work is really methodical. It really needs
patience and concentration. I am always trying to love my work, as much as I am falling in love with
Maam Jings old songs. Lol.

July 7, 2017

Dear Diary,
How are you my dearest diary? Thank God its Friday again! Are you asking how my day
went? Twas fine, but as usual, I am exhausted again.. especially my eyes. Its kinda blurry, and I
think I need to have my specs already.
Mrs. Feri gave me the Bank Recons, Collection and Disbursement Books of the North Luzon
Philippine State College to work on this morning. I did same process as what I always do on UNPs.
The only difference is, I kinda dont like the penmanship of the record keeper from NLPSC, its really
hard to understand and Im having difficulty on it. Its the reason why I am taking it so long.

July 10, 2017

Dear Diary,
 Its Monday again. You know what diary? Its the first time I had a lunch with the audit team
and Maam Malou a while back. I was really too shy to eat my lunch with them but I really admire
how nice they are. I was able to finished all the Bank Recons from 2016-2017 under the account
Business Related Fund- Guestel today diary!

July 11, 2017

Dear Diary,
Today, Maam Malous Desk is already full of documents waiting to be filed. So that is what I
did today. I filed those documents to their respective folders and envelopes. I also assisted Maam
Virgie.

July 12, 2017

Dear Diary,
I am really happy for the Inventory Count experience today. I was able to know that the
vouchers and other UNP files under the custody of COA is kept at the UNP Federated Alumni
Associations Building. The room is too dusty, thanks to the PMO for providing us with mask anyway.
Ive never been too exhausted since the first day of my OJT until I got to experienced carrying sack-
full-of-documents in a closed room with limited air-way. My shirt was wet, I was too tired, but I really
enjoyed it.

July 13, 2017

Dear Diary,
Nothing new today! Im back to the Official Receipts again. I wasnt able to audit the bank
recons because the Cashiering Unit is using their Collection and Disbursement Books for recording,
perhaps tomorrow, Ill be back with it again!

July 14, 2017

Dear Diary,
I went to the office early this morning because I was the one holding the key. Maam Malou is
absent for today. I was pressured because everything that Maam Malou is doing everyday, Im doing
it for today. But luckily, nothing major that happened today. It all went well.
NARRATIVE REPORT
DIFFERENCE IN THEORY AND PRACTICE
HISTORY

Auditing as a tool for effective governance has been recognized and practiced since the
Spanish colonial era. One proof of this was the residencia, an inquiry into the administration of an
outgoing Governor General and consequently of other officials. Conducted by the Royal Audiencia, it
was designed to hold colonial officials to strict accountability for all acts during their term of office.
Another was the visita de tierra, a visit of inspection made every three years, which often revealed
glaring anomalies in the handling of local government accounts.
Colonial officials also performed investigations akin to audit at the time. One was a fraud
audit of sorts for galleon trade conducted in the early 1700s. Another, which involved the inspection
of the Misericordia de Manila in 1751, had shades of financial audit.
In 1739, a Royal Decree by the King of Spain established the royal exchequer which was the
national treasury of that era. All books of accounts of the Spanish colonial government were required
to pass through the scrutiny and certification of the contador or the accountant and that of the oidor, a
representative of the Spanish crown, who by the nature of his duties may be considered as the
precursor of the auditor.
By mid-19th century, the Tribunal de Cuentas was created. It functioned as the supreme
auditing institution of the islands until the end of the Spanish rule in 1898. Staffed by a president, two
auditors, a fiscal, accountants and examiners, the Tribunal had exclusive jurisdiction over the audit of
all financial matters affecting the colony. These personnel, all appointees of the King, were required
by law to review all vouchers and to cross-check them against corresponding entries in the books of
accounts.

The Birth of an Institution

Nurturing a nascent government requires a mixture of boldness and prudence. And at a time
when the early Philippine government was being zealously fleshed out by its American rulers
emboldened by their newfound power, then President William McKinley ensured a healthy dose of
prudence in these activities.
An unnumbered memorandum signed on May 8, 1899 by McKinley gave birth to the Office
of the Auditor for the Philippine Islands.
By 1900, the Office had become a fixture of government. The civil government was formally
ushered in 1901 under William Howard Taft. The major change in the nature of government had ripple
effects in the structure of government. One result of such change was the conversion of the Office of
the Auditor of the Philippine Islands to the Bureau of the Insular Auditor.
However, it was more than a mere change of name. A provincial audit division was created
for the Bureau. Moreover, double-entry bookkeeping was introduced which accounted for fuller
analysis of settlements and ensured a higher degree of correctness.
In 1905, a change of guard took place. Taft resigned as Civil Governor and was replaced by
Luke E. Wright who led as Governor General. Under his administration, Act No. 1402 was passed
whereby the Bureau of the Insular Auditor was renamed the Bureau of Audits.

Growth and Changes: Becoming A Stronger Institution

 As the nation celebrated its independence with the promulgation of the 1935 Constitution, the
institution also reached a milestone. The 1935 Constitution expressly provided for a General Auditing
Office, thereby elevating the audit institution to a constitutional body. Renamed as the General
Auditing Office or GAO, it now embarked on a full Filipinization of the institution as a reflection of
the government-wide transition to self-governance. For the first time, the institution was headed by a
Filipino Auditor General in the person of the Hon. Jaime Hernandez.
As a major stride towards the independence of the audit institution, the GAO was explicitly
placed under the direction and control of an Auditor General to separate it as an organization from the
Executive and other departments of the government.
In 1972, the country was placed under Martial Law. Government experienced a major
upheaval, and the GAO was not exempted. The GAO was renamed the Commission on Audit (COA)
and was granted broader powers under the new Constitution promulgated in 1973. Under this
Constitution, COA was given a broader area of audit coverage by including the accounts of all
subdivisions, agencies, instrumentalities of government and government-owned-and-controlled
corporations among those to be examined, audited and settled.
As opposed to having an Auditor General single-handedly leading the GAO, the new
Constitution provided for a three-man collegial Commission on Audit. This change aimed to
strengthen the independence of the auditing office and improve the quality of its decisions, given the
rationale that a three-man body was less susceptible to pressure than an office held by a single person.
It worked as a built-in internal check within the Commission and encouraged opposing views to
surface thereby resulting in earnest consultation and better deliberation.
In the years that ensued, the Commission was a hub of activity. A landmark legislation on
auditing, Presidential Decree 1445 or the Government Auditing Code, was promulgated in 1978. A
Standard Government Chart of Accounts was likewise issued which greatly facilitated financial audit
for computerization purposes. The Commission also implemented its comprehensive audit program
focusing on the 3Es: economy, efficiency and effectiveness. Installation of this program represented a
break from tradition that laid undue emphasis on compliance and voucher audit. And on top of all
these, the Commission embarked on a massive reorganization and professionalization of its personnel.
This era will also be remembered for the significant involvement of COA in international
events such as initiating the establishment of the Asian Organization of Supreme Audit Institutions
(ASOSAI), on to sponsorships of trainings for Asias auditors and culminating with the hosting of the
XI International Congress of Supreme Audit Institutions (INCOSAI) in 1983. It was also during this
time that a COA Chairman was first elected to the United Nations Board of Auditors.
Years later, the world witnessed the 1986 EDSA Revolution. It was truly a historical event
that highlighted the need for reforms in government as a whole. It provided everyone a chance for
introspection and created an avenue towards change. As fate would have it, the COA again found
itself working under a new government, under a new Constitution and with an even broader scope of
authority.
The 1987 Constitution maintained the independence of the Commission on Audit as the
supreme auditing arm of the Philippine government. Moreover, the Constitution reiterated COAs role
as the sole official external auditor of government agencies as well as government-owned- and-
controlled corporations (GOCCs). In other words, the previous practice of some GOCCs and other
government agencies of hiring private accounting firms as a requirement of foreign funding
institutions to act as their auditors for foreign-assisted projects was no longer allowed.
Change, it seems, is the inescapable destiny of the Commission. But as history proves,
whatever the nature of change brought about by national political events, the Commission manages to
make it for the better.
VISSION AND MISSION

VISION
A trustworthy, respected and independent audit institution that is an enabling partner of government in
ensuring a better life for every Filipino.

MISSION
To ensure accountability for public resources, promote transparency, and help improve government
operations, in partnership with stakeholders, for the benefit of the Filipino people.

PRINCIPAL DUTIES OF THE COMMISSION

1. Examine, audit and settle all accounts pertaining to the revenue and receipts of, and
expenditures or uses of funds and property owned or held in trust by, or pertaining to, the
government.
2. Promulgate accounting and auditing rules and regulations including those for the
prevention and disallowance of irregular, unnecessary, excessive, extravagant or unconscionable
expenditures, or uses of government funds and properties.

3. Submit annual reports to the President and the Congress on the financial condition and
operation of the government.

4. Recommend measures to improve the efficiency and effectiveness of government

operations.

5. Keep the general accounts of government and preserve the vouchers and supporting
papers pertaining thereto.

6. Decide any case brought before it within 60 days.

7. Performs such other duties and functions as may be provided by law.

 ORGANIZATIONAL
ORGANIZATIONAL CHART
CHART

ATTY.
ATTY.MICHAEL
MICHAELG.
G.
AGUINALDO
AGUINALDO
Chairman
Chairman

ATTY.
ATTY.ROMULO
ROMULOP.
P.
RIVERA
RIVERA
OIC.
OIC.Asst.
Asst.Regional
RegionalDirector
Director&
&
Supervising Auditor
Supervising Auditor

MRS.
MRS.VERGIE
VERGIER.
R.FERI
FERI
Audit
AuditTeam
TeamLeader
Leader

MS.
MS.DEBORAH
DEBORAHGRACE
GRACE
MS.
MS.VERGILDA
VERGILDAP.
P.PE
PE P.
BENITO P.APILLADO
APILLADO
BENITO
Audit
AuditTeam
TeamMember
Member
Audit
AuditTeam
TeamMember
Member

AUDIT
AUDIT GROUP
GROUP B
B TEAM
TEAM 33