00:26.8
isa po siya sa mga
00:28.7
nag-dare ng dokumento na yan okay ang
00:31.8
tanong dito Ano commissioner heid no una
00:34.0
ko pong tanong dito papaano ba mase-save
00:35.9
yung pondo ng bayan against the
00:38.8
possibility that certain Acknowledgement
00:41.4
receipts Might Have Been faked or
00:43.5
doctored by any agency MM MM Christian
00:48.1
Gusto kong tutukan yung guidelines na
00:50.3
ginawa natin ano kasi pag tiningan natin
00:52.3
yung guidelines at medyo ating
00:55.1
iintindihin may mga built-in controls
00:57.9
doon eh Ah magsimula tayo dito ito no
01:00.5
yung rasyonale no yung rationale ininum
01:09.5
meratec ano ang dbm ano yyung coa at
01:13.0
yyung coa hin highlight yyung duty na
01:15.1
promulgation of Accounting and audit
01:17.3
rules for the prevention and dis
01:19.8
allowance of iuee so dapat Iyung mindset
01:22.6
natin dito nakatutok and take note ito
01:24.8
yung gusto kong bigyan ng lalim ano the
01:27.2
utilization of the fund is generally
01:30.0
Confidential and classified by nature
01:33.0
which requires not only strong internal
01:36.7
control in the release and utilization
01:39.4
but also Accounting and auditing rules
01:41.6
to prevent mishandling or improper
01:44.2
application of funds In other words Dito
01:47.8
pa lang sa guidelines Kinikilala na na
01:50.5
bagamat ito ay confidential at
01:52.5
classified ng nature Aba kailangan
01:55.0
merong strong internal control at pag ah
01:58.4
pinuntahan pa natin yung latter portion
02:00.6
nung guidelines doun mo Makikita na
02:03.5
hindi lang yung accountant hindi lang
02:05.4
yung cashier kung hindi yung head of
02:07.5
office din ang may responsibilidad nung
02:11.0
pag tinatawag nating pag-adopt ng strong
02:13.6
internal control Ay ano baa itong
02:15.5
tinatawag na strong internal control ay
02:18.1
ito yyung mga sistema proseso
02:19.8
documentation Ano na mag magpi-premiere
02:30.0
unahin natin halimbawa yun sa issue one
02:32.3
issuance ng Cas advance ano pag binasa
02:35.1
natin yung guidelines on the prevent on
02:37.6
the issuance of anou yung yung pag draw
02:40.6
ng cash advance nakalagay doon na dapat
02:43.1
yung Cas advance hindi nagagamit sa
02:45.6
ibang purpose tama naman Iyun na for
02:47.6
confidential talaga and then it should
02:49.9
be drawn by The duly designated
02:53.3
bonded Special disbursing officer So
02:56.3
ibig sabihin kung itong special
02:58.2
disbursing officer natin di syempre
02:60.0
hahawak siyang malaking pera
03:01.4
na-anticipate kaagad nung guidelines eh
03:03.5
Teka may hawak na pera yan kailangan
03:05.3
meron tayong paniguro yan ' ba So
03:08.3
kailangan May bond so hindi lang yun na
03:11.0
nakalagay pa the cash advance shall not
03:13.6
Exceed the maximum cash accountability
03:16.7
ang ibig sabihin Aba ay kung ang ating
03:19.7
disbursing officer ay naghahawak ng m
03:21.9
125 million ng isang meses at umabot ito
03:24.8
ng 500 million plus kailangan yung
03:28.0
tinatawag nating cash advance ay hindi
03:30.8
pwedeng mag-ex yung maximum na
03:33.5
accountability ' ba Soo po yun example
03:36.3
125 yung confidential magano ay dapat ay
03:39.2
mas malaki pa doon Oo So paano ba
03:41.8
ini-issue itong band sa usapang mas
03:45.1
maano ah simple laang ito'y parang
03:47.7
garantiya kumbaga ano meron tayong
03:50.0
tinatawag na ah fidelity Bond meron ding
03:53.4
cash ban May performance band yung mga
03:55.8
contractors p naggagawa ng ano ng ng
03:58.2
kalya Di ba bago mabigay ung final
04:00.3
payment dapat meron munang hawak na
04:02.6
performance ban kumbaga eh Aba eh Haba
04:05.2
na i-turnover mo na ung project may
04:06.6
makita akong medyo may diperensya din e
04:08.5
a di i-call natin yung iyong performance
04:11.0
ban Pagdating naman sa disbursing
04:12.6
officer kunyari ang hawak ko'y 100,000
04:15.2
abay dapat ang aking security Bond or
04:17.4
cash Bond ay more or less 100,000 din o
04:19.8
150 In other words hindi masyadong
04:21.5
malayo take note na hindi lamang sinabi
04:25.0
nung guidelines na Aba ay merong merong
04:27.2
ano dito para sa protection ng ano
04:29.0
sinabi niya specify pa niya dapat yung
04:32.1
tinatawag nating cash advance ay hindi
04:35.0
mas malaki dun sa Cash accountability
04:37.8
doun sa mas mas cash accountability as
04:40.7
indicated Ah doon sa approve band
04:43.6
application no example po non in real
04:46.3
terms kunwari 125 million Iyung ah
04:49.0
confidential fund Magkano dapat yyung
04:51.0
limit ng cash advance Depende sa Cash
04:54.2
accountability so ang ibig sabihin ang
04:55.7
cash accountability may 125 Pero ilang
04:57.8
beses ka maghahawak ng 125 Opo kunwari
05:00.5
widraw ng Apat na beses kunwari lang
05:02.6
Apat na beses kunyari lang ano kunyari
05:04.5
kasi mahirap tayong masabihan na tayo
05:06.4
nag-iimbento halimbawa 500 million yung
05:09.5
cash accountability mo diyan nakahawak
05:11.3
mo ng cash ' ba more or less dapat yung
05:13.8
ating garantiya na ano mas malaki Dian
05:16.4
So makikita natin nandun yung control
05:18.4
una sinasabi bagamat yan ay confidential
05:21.6
at ano in nature kailangan na-establish
05:24.9
yung internal control at sinabi pa sa
05:27.4
huli kung sinong dapat ma-establish nito
05:29.4
so na yan pangalawa yun sa cadance ano
05:32.0
Parang sinasabi natin hindi ka basta
05:34.0
meron lang basta cadance special
05:36.4
disbursing officer mo ah Julie appointed
05:39.6
inano mo na ikaw ang aking disbursing
05:41.8
officer ano at hindi pwedeng ilipat
05:43.5
lipat yyung cash advance pangatlo
05:45.7
kailangan yung cash accountability mo eh
05:48.2
ay ay hindi ma e-exit nung cash advance
05:50.6
Ano ibig sabihin ah para bang maga-grant
05:52.8
yung pera na hahawakan mo and ang
05:55.8
pinakamatindi dito na sinasabi ko at
05:57.7
parati kong inuulit I think I remember
05:60.0
nasabi ko na ito sa programa mo dati na
06:01.8
nag-usap tayo yung bigat ng
06:03.9
certification ' ba yung bigat ng
06:06.4
certification so Parang sinasabi natin
06:08.3
kahit sinasabi ng madami na wala namang
06:10.4
audit yan certification lang yan
06:12.3
Actually pag tiningnan natin may audit
06:14.4
kasi pwede mong i-demand yung mga about
06:16.5
yung mga documents of payment pero as it
06:19.2
is kung certification Remember pag
06:21.9
binasa mo yyung certification Christian
06:28.6
sine-celebrate funds at itong perang ito
06:31.1
ay ginastos mo sa confidential funds at
06:59.8
ng public official ' ba Christian
07:02.0
halimbawa ako na na kunyari lang ma
07:05.0
ordinaryong empleyado nung ako ay
07:07.2
nagsimula sa kaa ako'y auditing aid
07:09.6
kasama n nung pagkuha ko ng aking
07:11.8
appointment ay magkakaroon ako ng sworn
07:15.2
as Ano ' ba manunumpa ako na gagawin ko
07:18.7
ang aking abot ang aking makakaya bilang
07:21.4
isang public employee ' ba Bilang isang
07:23.2
auditing aid halimbawa so kasama ito
07:25.6
doun sa certification connected ito In
07:28.0
other words hindi ka lang n- isue ng
07:30.0
certification na wala lang pinirmahan mo
07:32.0
lang kasi nakatali yan doun sa out of
07:34.0
office mo ibig sabihin as a public
07:36.2
official Aba eh kailangan sumusumpa kang
07:38.8
gagawin mo at patutunayan mo yung inisyu
07:42.8
mong certification kaya pagtiningnan
07:45.2
natin yung guidelines bagka Mat
07:46.8
Kinikilala yung yung kasensitibo yung
07:50.2
kakaibang pagtrato dito sa tinatawag
07:52.5
nating kakaibang pondo nilalalaman ng
07:56.6
diin yung tinatawag nating
08:00.3
yung legal basis nitong guidelines na
08:03.0
ito yung mandato ng mga opisinang
08:05.3
isinali dito lalonglalo na on the part
08:08.0
of kaa yung prevention and disallowance
08:12.0
ng tinatawag nating irregular
