EXECUTIVE SUMMARY OF THE
Creation and Mandated Functions
The Bureau of Elementary Education (BEE) was established as a staff bureau of the Department of Education, Culture and Sports (DECS) pursuant to Section 55 (c) of Batas Pambansa Blg. 232, otherwise known as the Education Act of 1982, on September 10, 1982.
BEE is the principal agency of DECS tasked with the formulation of policies, program planning and standards development for the elementary education. More specifically, the Bureau is entrusted with the following functions as defined in the Education Act of 1982 and Executive Order No. 117 dated January 30, 1987:
Targets and Accomplishments
In the pursuit of its commitment to provide universal access to quality and relevant education, the Bureau had accomplished its major thrusts for CY 2001. The Office of the Auditor, on selective basis, validated the following major accomplishments:
For the year, the Bureau of Elementary Education was
provided with a total appropriation of
For CY 2001, BEE’s total assets, liabilities and
residual equity are reported at
These balances however included absorbed accounts of the
defunct Bureau of Public School. It is now on the process of completing of
all the requirements for the request for write-off to the Office of the
President and to the Congress, of
SCOPE OF AUDIT
The audit covered the operations of the Bureau for 2001 and aimed to ascertain the propriety and validity of disbursements and receipts, the reliability of the accounts as presented in the financial statements and other financial data, and whether fiscal responsibility that rests directly with the head of the agency had been properly discharged.
The audit focused on areas of disbursements, maintenance of the books of accounts and financial reporting as well as on the extent of compliance with existing laws and regulations.
The results of the value for money audit shall be contained in a separate report.
STATE AUDITOR’S REPORT ON THE FINANCIAL STATEMENTS
The Auditor rendered an adverse opinion on the fairness of the presentation of the financial statements due to the following:
SUMMARY OF SIGNIFICANT FINDINGS AND RECOMMENDATIONS AND FAVORABLE OBSERVATION
For the exceptions cited above, the Auditor recommended the accountant to exert extra effort to expedite the completion of all requirements under COA Circular No. 97-001 and to make proper representation to office concerned for the write off of the herein accounts. As to the dormant accounts, the Accountant should review, analyze and reconcile non-moving accounts together with the other related accounts in the trial balance to determine proper disposition of dormant accounts. Require the Accountant to effect the necessary adjusting entries to reflect the correct balance of Trust Liabilities–NGA’s Taxes Withheld Covered by TRA (8-84-120). Moreover, strictly follow the rules and regulations stated in the Joint Circular No.1-2000 of DOF-DBM-COA particularly in the recording of all taxes withheld by crediting account 8-84-120 for TRAs and/or account 8-84-130 for non-TRA payments, to ensure that the requested amount for TRA should be equal to the unremitted taxes withheld. In addition, remittances should be recorded immediately upon receipt of the TRA from the DBM. Administrative Officer should coordinate with the respective donors and to secure the required donation papers or any documents supporting the transfer of these equipments to BEE as basis for the recording in the books of accounts to reflect the correct balance of the Fixed Asset accounts (8-79-300).
The following findings were also noted in the audit:
Intensify the issuance of demand letters to
accountable officers for the immediate settlement of their cash advances
and strictly enforce the withholding of all money due to the delinquent
accountable officers. Nevertheless, stop the practice of granting
additional cash advances to officers and employees who have still
outstanding accounts. Require the accountant to record the amount of
The Chief Accountant should institute adequate accounting control and see to it that generally accepted accounting principles are strictly observed in the processing and recording of financial transactions to ensure accuracy of balances and reliability of accounting reports as required under Section 112 of P.D. No. 1445.
Cause the immediate submission of the requirements
called for in the audit suspensions of
The audit findings and recommendations were discussed with the Auditee and we are pleased to note the favorable reactions that were incorporated in the report.
The favorable observation on auditee's operations for
2001 is the issuance of demand letters by the Officer-in-Charge, Accounting
Division to all accountable officers with outstanding cash advances
resulted in the total liquidation of
STATUS OF IMPLEMENTATION BY THE BUREAU OF PRIOR YEARS’ AUDIT RECOMMENDATIONS
Out of the twelve (12) prior years’ audit recommendations embodied in the 2000 Annual Audit Report, the Bureau was able to fully implement only two (2) or 16%, Eight (8) or 66% were partially implemented while another two (2) or 16% were not implemented at all.
For the fully implemented recommendations of the preceding year, the accountant is now aware on the new guidelines for payment of accounts payable particularly the de-obligations and the reclassification to continuing appropriations only the undelivered the unaccomplished services obligations.