EXECUTIVE SUMMARY OF THE
During the early years, the different major services of the Armed Forces of the Philippines operate their respective Command and General Staff Course. However, higher Headquarters considered that a single Command and Staff Course would be responsive set-up to meet the Country’s National Security requirements. Thus, on January 29, 1969, pursuant to General Order No. 215, the major services schools were set aside to give way for the AFP Command and General Staff Course (AFPCGSC).
On February 6, 1969 the AFPCGSC became functional after taking over the facilities and personnel of the College. Since then, the College has remained the highest military institution. On January 1, 1995, the AFPCGSC was upgraded to AFP Joint Command and Staff College to conform with the AFP modernization program.
The Armed Forces of the Philippines Joint Command and Staff College is the premiere educational institution for joint and combined operational planning and war fighting as well as the center for research and military studies for doctrines development on joint and combined operations. The College is the ultimate military educational institution that a senior officer would go through upon whose portals he must pass and be professionally ready to take final step into generalship.
Among the many projects and activities endeavored in 1999, the following are considered significant achievements owing to their scope and impact relative to the College mandated functions and objectives. These were verified and validated on the test basis:
For Calendar 1999, AFP Joint Command and Staff College received the total amount of P11,281,508.41 as against obligations incurred of P11,298,242.00, thus leaving a balance of P16,733.59 for the year then ended.
SCOPE OF AUDIT
The audit covered the operations of the AFP Joint Command and Staff College for CY 1999. The objectives of the audit were to ascertain the fairness and reliability of the College’s financial position and results of operations and to determine whether the plans, programs, projects and activities, for the year were attained in an efficient, economical and effective manner. We also conducted compliance audit and checked the validity and propriety of transactions. A test on the compliance with legal and regulatory requisites; evaluation of internal accounting and administrative control; observation confirmation and such other procedure deemed necessary in the process. The results on the performance-value-for-money audit, calendar year 1999 will be presented in a separate report.
STATE AUDITOR’S REPORT ON THE FINANCIAL STATEMENTS
The auditor rendered a qualified opinion due to lack of material time to confirm the fairness of presentation on the financial statements of the agency as the correctness of the account- Furniture, Fixtures, Equipment, Work Animals and Books. Reconciliation and adjustment was effected on the Final Trial Balance submitted on the third week of February 2000, hence, no material time to validate such account.
SUMMARY OF SIGNIFICANT FINDINGS AND RECOMMENDATIONS
For exception cited above, the Auditor recommended that the amount appearing in the inventory report be reconciled with the accounting records. In addition, the other findings and corresponding recommendation are as follow:
We have discussed the aforementioned findings and recommendations with the agency officials concerned and their views and comments were considered in the report where appropriate.
We acknowledge the cooperation extended to us by the officers and the finance people which facilitated the preparation of this report.
STATUS OF IMPLEMENTATION BY THE AUDITEE OF PRIOR YEARS’ AUDIT RECOMMENDATIONS
Of the three 1998 audit recommendations, one was implemented, one was partially implemented and one was not implemented.