SUMMARY OF THE
The Department of Labor and Employment was established by virtue of Republic Act No. 4121 enacted on December 8, 1933. It became the Ministry of Labor and Employment in 1980 conformably with the demands of the labor situation and the form of government at the time. It was again named Department under the presidential form of government re-established after the EDSA Revolution in 1986.
The Department of Labor and Employment (DOLE) is the primary government agency tasked with the formulation and administration of all policies and programs relative to the protection, welfare and advancement of Filipino workers. Its missions are to promote social justice and protect human rights and respect for human dignity through the insurance of workers protection and welfare, promotion of employment and manpower development, maintenance of industrial peace and enhancement of workers and participation in policy making.
For 1999, the Department had undertaken various programs and policies, which were verified and validated on a test basis. The major accomplishments for the year are the following.
A. LOCALLY FUNDED PROJECTS
B. FOREIGN ASSISTED PROJECTS
For the year 1999, the Department received total allotments
The Departments assets, liabilities, residual equity
and income for 1999 were
SCOPE OF AUDIT
The audit covered the operations of the Department for 1999. The objectives of the audit were to ascertain the fairness and reliability of the Departments financial position and results of operations and to determine whether the program and projects for the year were attained in accordance with government rules and accounting practices. The results of the Value for Money (VFM) audit conducted will be included in a separate report.
OPINION IN THE STATE AUDITORS REPORT ON THE FINANCIAL STATEMENTS
The Auditor rendered a qualified opinion on the fairness of
the presentation of the financial statements due to the materiality of the deficiency
noted during the examination of account Cash Advances totalling
SUMMARY OF SIGNIFICANT FINDINGS AND RECOMMENDATIONS
For the exemptions cited above, the Auditor recommended that the Secretary should direct the concerned officials and employees to liquidate or account for their outstanding cash advances pursuant to Section 89 of P.D. 1445 and COA Circular No. 97-002 dated February 10, 1997.
In addition thereto, the following are the other significant findings and the corresponding recommendations.
Require DFA and MECO concerned officials to remit immediately to DOLE
the unremitted balance of verification fee collections amounting to
Demand for the payment of outstanding loan amortizations from the different labor organizations especially those determined to have defaulted.
Require the Chief Accountant to determine the cause or origin of the unreconciled balances and effect adjustments accordingly.
Enforce the immediate settlement of audit suspensions and disallowances
The above, together with the other findings and recommendations contained in the report, were discussed with concerned officials of the Department. Managements views and reactions were considered in the report where appropriate.
STATUS OF IMPLEMENTATION BY THE AUDITEE OF PRIOR YEARS AUDIT RECOMMENDATIONS
Of the fourteen (14) prior years audit recommendations embodied in the 1998 annual audit report, seven (7) or 50% were fully implemented, and the remaining were partially implemented.