AOM Response Letter - PO LDN

Republic of the Philippines
TECHNICAL EDUCATION AND SKILLS DEVELOPMENT AUTHORITY

ISO 9001:2015 Certified
February 02, 2022
FLORITA K. KIONISALA, CPA

State Auditor IV / Regional Supervising Auditor
COMMISSION ON AUDIT X
Vamenta Blvd., Gov. Ysalina Bridge
Cagayan de Oro City, Misamis Oriental 9000
SANDRA M. BALT, CPA

State Auditor IV / Audit Team Leader
Re: Audit Observation Memorandum (AOM) 2020-005
Madam:
Greetings from TESDA Lanao del Norte, Provincial Office!
This letter is intended for the above subject dated November 19, 2021 which was
received last January 18, 2022 by our Financial Analyst Mr. Julfer John A. Reyes,
CPA. The said AOM recommends that the management, and financial analyst to
maintain Cash in Bank Subsidiary Ledgers for each program to keep track or monitor
easily its respective running balances and also as preventive measure for abuse or
misuse of government funds.
In response to your recommendation mentioned in the Audit Observation

Memorandum, the undersigned respectfully and humbly acknowledge it and
immediately instructed the Financial Analyst that moving forward at the end of each
month, ensure that a subsidiary ledger is maintained and reconciled with
corresponding GL account not only for each programs of Cash in Bank account but
also for other GL account that requires maintenance of subsidiaries for us to enable
to extract an specific amount for each program and determine it promptly at any
given time.
In fact, based from an email sent last November 24, 2021, the former Financial
Analyst have submitted an initial soft copy of Subsidiary Ledger of Cash in Bank
Account for each Scholarship Program for your perusal.
However as also mentioned in the AOM, specifically in an interview with the previous
Financial Analyst Mr. Mohammad Salman Daturamos, CPA, it was disclosed that our
office is really having a difficult time to maintain such subsidiary ledgers due to
voluminous work with only one (1) regular employee, the financial analyst, in charge
TESDA Regional Training Center - Iligan, Maria Cristina, Iligan City, 9200
Landline/Telefax No.: (063) 223 – 6541 / (063) 223 – 6542 CP Number: (+63) 917 610 1431 / (+63) 909 897 1520
Email: [email protected]
in the accounting division. In addition to this, it was really unfortunate that last
December 1, 2021 was the last reporting day of our former financial analyst which
was separated due to transfer to other office.
Now, we have our new Financial Analyst Mr. Julfer John A. Reyes which was
designated on concurrent capacity with TESDA Regional Training Center – Iligan.
His designation has been a great assistance to our office but we are asking for your
consideration since it has been a huge workload handling two (2) offices with only
one (1) person-in-charge of accounting and financial activities. But despite of the
circumstances, we are still committed to do our best to maintain a sound accounting
system at our office.
Likewise, we would like to express our appreciation of your recommendation that we

were given a chance to submit a justification letter regarding the observation.
We are truly grateful for your assistance and understanding that you have usually
extended to us. Your guidance has been influential and rest assured that this office
will strictly follow and adhere to the government accounting and auditing rules and
regulations.
Hoping that our explanation merit as justification.
Sincerely,
NORALAINE R. RASUL, LPT, PhD

Provincial Director
February 02, 2022
FLORITA K. KIONISALA, CPA

State Auditor IV / Regional Supervising Auditor
SANDRA M. BALT, CPA

State Auditor IV / Audit Team Leader
Re: Audit Observation Memorandum (AOM) 2020-006
Madam:
Greetings from TESDA Lanao del Norte, Provincial Office!
This letter is intended for the above subject dated November 19, 2021 which was
received last January 18, 2022 by our Financial Analyst Mr. Julfer John A. Reyes,
CPA. The said AOM recommends that the management, financial analyst and supply
officer to maintain Stock Cards (SC) and Report of Supplies and Materials Issued
(RSMI) at Supply and Property Section that corresponds with the Supplies Ledger
Cards maintained at Accounting Division.
In response to your recommendation mentioned in the Audit Observation

Memorandum, the undersigned respectfully and humbly acknowledge it and
immediately instructed the Supply Officer to promptly update the Stock Cards and
RSMI and reconcile with the Financial Analyst on a periodic basis that will be used in
preparation of Supplies Ledger Card and most importantly for timely and adequate
update of balances of Office Supplies Inventory account.
As discussed with the accountable personnel, they are currently preparing the
recommended reports and will immediately submit at your office for your perusal.
In addition, we would like to kindly reiterate that the huge factor on delay and non-
maintenance is due to limitations on personnel. But again, despite of the
circumstances, we are still committed to do our best to maintain a sound accounting
system at our office.
We are truly grateful for your assistance and understanding that you have usually
extended to us.
Hoping that our explanation merit as justification.
Sincerely,
NORALAINE R. RASUL, LPT, PhD

Provincial Director

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Republic of the Philippines

TECHNICAL EDUCATION AND SKILLS DEVELOPMENT AUTHORITY

February 02, 2022

FLORITA K. KIONISALA, CPA

SANDRA M. BALT, CPA

Re: Audit Observation Memorandum (AOM) 2020-005

Greetings from TESDA Lanao del Norte, Provincial Office!

In response to your recommendation mentioned in the Audit Observation

Likewise, we would like to express our appreciation of your recommendation that we

Hoping that our explanation merit as justification.

NORALAINE R. RASUL, LPT, PhD

February 02, 2022

FLORITA K. KIONISALA, CPA

SANDRA M. BALT, CPA

Re: Audit Observation Memorandum (AOM) 2020-006

Greetings from TESDA Lanao del Norte, Provincial Office!

In response to your recommendation mentioned in the Audit Observation

Hoping that our explanation merit as justification.

NORALAINE R. RASUL, LPT, PhD

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