Myrriel B.

Lunario

NARRATIVE REPORT

I, Myrriel B. Lunario, an accountancy student from Divine Word College of Calapan, had
completed a total of One Hundred Sixty (160) hours of internship in Commission on Audit, Camilmil
Calapan City from April 17, 2018 to May 18, 2018.

Being an intern on COA bears a great responsibility especially when it comes to the job tasks given
by the supervisor. During my first week of internship, I was instructed to check the completeness of
vouchers and source documents of municipality of Pola and Bansud. I noted missing checks, journal
vouchers, disbursement vouchers and other source documents, as well as typographical errors on the
working papers. I am also responsible on checking the accuracy and completeness of RCIs.

Later on, I was assigned on making working papers for cash collections of General Fund of Bansud
for the fourth quarter of 2017. I recorded Accountable Forms 51-58, CTCs and deposits made during the
quarter. In connection with this, I was responsible for checking the accuracy of “Accountability of
Accountable Forms” sheet and those recorded on the summary of collections as well as on the cash turned
over and deposits made. I noted irregularities and errors on the remarks as well as missing “Accountability
of Accountable Forms” sheet, AFs and CTCs. These working papers were to determine the frequency of
turning over cash to the Liquidating Officer and depositing it on the bank. At first, I was troubled because
the Accountable Forms were not in a chronological order, but Ma’am Charmaine helped me resolved it by
using binder clips on the AFs I have recorded making it easy for me to find the AFs listed on the summary
of accountable officers. After I have finished its working papers, I was instructed to verify the Bank
Reconciliation Statements of Trust Funds and SEF of Bansud, comparing the Bank Reconciliation of
January to December of the year 2017 and looking for irregular outstanding checks, erroneous deposits and
other irregular adjustments existed on the month of December. When there is something I did not
understand I ask Ma’am Charmaine regarding it.

On the last two weeks of internship, my task was to make working papers for cash collections and
disbursements of barangays. While doing these working papers, I find it hard to classify the Fund/Budget
when there is nothing stated in the disbursement vouchers, I am checking the supporting documents to
know what is its fund classification and if I did not find it there I ask for guidance.

This internship was very tiring but at the same time it was a great experience and was very
enlightening. I really enjoyed my time being an intern because I gained a lot of experience and knowledge
and I have also had a hint of what my future job could possibly be.

As time went by, I learned how to communicate well with the people around me in the workplace
and have gained more confidence and sense of responsibility in terms of the job given to me. I have learned
to observe proper time management and be conscious on time when coming to work and leaving as well. I
am happy I have experienced this on-the-job-training on Team 4 of Commission on Audit.