Republic of the Philippines

COMMISSION ON AUDIT
OFFICE OF THE AUDITOR
Construction Industry Authority of the Philippines
5/F 369 Executive Building, Sen. Gil J. Puyat Avenue, Makati City

NOTICE OF DISALLOWANCE (ND)

ND No.: 2017-006
Date : November 6, 2017

ATTY. RUTH B. CASTELO

Undersecretary
Construction Industry Authority of the Philippines
Makati City

Attention: Ms. Edna S. Domingo

Officer-in-Charge
Accounting Services

We have audited the disbursement vouchers covering the payment of CY 2015 Performance
Based Bonus (PBB) of CIAP employees with the following reference documents and particulars:

ADA No. ADA Date Payee Amount

10-0202-2016 Oct. 10, 2016 Various CIAP Employees (see attached list) P 135,000.00
10-0213-2016 Oct. 27, 2016 Lilian G. Salonga 2,500.00
Total P 137,500.00

The amount of P137,500.00 was disallowed in audit due to violation of Item 8.2 (a) of DBM
Memorandum Circular No. 2015-1 dated August 12, 2015, re: Guidelines on the Grant of PBB for
FY 2015 under EO No. 80, which states that:

“To be eligible, the agency must be able to submit the FY 2014 financial reports not later
than March 31, 2015. Large Agencies are given consideration until April 30, 2015.”

It was noted that the CY 2014 Financial Statements of CIAP was not submitted to COA-
Government Accountancy Sector (GAS), instead, was submitted to the audit team only on March
28, 2016.

The following persons have been submitted to be responsible for compliance with
aforementioned requirement:

Name Position/Designation Name of Participation in the

Transaction
1. Various CIAP Employees/ - Payees
Lilian Salonga
2. Rene E. Fajardo/ CIAP Officer-in-Charge/ Approved the payment
Rufino H. Tividad Chief, AFMD
 Name Position/Designation Name of Participation in the
Transaction
3. Perlita M. Rasing/ Accountant III/ OIC, Acctg Certified that supporting
Edna S. Domingo Services documents are complete and
proper

Please direct the aforementioned persons liable to settle immediately the said disallowance.
Audit disallowance not appealed within six (6) months from receipt hereof shall become final and
executory as prescribed under Sections 48 and 51 of PD 1445.

YOLANDA P. JUAN
State Auditor III
Audit Team Leader

MARIA LOURDES C. CENTENO

State Auditor IV
OIC, Supervising Auditor
DTI Audit Group

PROOF OF SERVICE OF COPIES OF ND TO PERSONS RESPONSIBLE

Name Position/Designation Received by: Date

1. Various CIAP -
Employees/
Lilian Salonga
2. Rene E. Fajardo/ CIAP Officer-in-Charge/
Rufino H. Tividad Chief, AFMD
3. Perlita M. Rasing/ Accountant III/ OIC,
Edna S. Domingo Acctg Services