Malampaya Fund National Agribusiness Corporation · 2019-09-17 · National Agribusiness Corporation Special Audits Office Report No. 2018-10 Sectoral Performance Audit. TABLE OF

Malampaya Fund

National Agribusiness Corporation

Special Audits OfficeReport No. 2018-10

Sectoral Performance Audit

TABLE OF CONTENTS

Title Page

Part I Executive Summary 1

Introduction 2-3Audit Objective 4Audit Scope and Methodology 4-5Audit Conclusion 5Management’s Comments 6Audit Team’s Rejoinder 6Recommendations 6-9

Part II Malampaya Fund Transferred to NABCOR 10

Fund Transfer and Utilization 11The Dairy Goat Development Project (DGDP) 11-16The ASEAN Integrated Pest Management (IPM) Knowledge

Network Project 16-19

Part III Audit Observations and Recommendations 20

Introduction 21Audit Observations 21-67• On Dairy Goat Development Project (DGDP) 21-57

- No feasibility study 21-27- Objective of providing employment and livelihood

opportunities not realized 27-28- No proper training of goat beneficiaries 29-33- No research study 33-34- No selection process of goat beneficiaries 34-36- Procurement of milking machines not based on

need 36-38- Procurement of milking machines was not in compliance

with procurement law 39-40- Parts of milking machines not in accordance with

technical specifications 40-41- No detailed breakdown of the Approved Budget for the

Contract (ABC) and other supporting documents for theprocurement of milking machines 41-44

- Award of contract for supply and delivery of dairy goatsto a lone bidder with questionable eligibility 44-46

- Procurement of dairy goats not in compliance withprocurement law 46-49

Title Page

o There was no proof that the Invitation to Apply andEligibility to Bid was published 47-48

o No attendance sheet to support the Minutes of theMeeting 48

o Ebenezer Goat Farm was not properly screened 48-49

- Procurement of dairy goats not supported with sufficientdocuments 50-51

- Transfer of accountability for cash advances 51-54- Management Comments and Team’s Rejoinder 55-56- Recommendations 56-57

• On ASEAN Integrated Pest Management (IPM)Knowledge Network 58-67- Excess disbursements 58-59- Absence of Work and Financial Plan and quantitative

performance indicators 59-60- Disbursements not supported with complete and valid

documents 60-61- Unliquidated cash advances and transfer of

accountability for cash advance 61-65- Management Comments and Team’s Rejoinder 66- Recommendations 66-67

Part IV Annexes 68

LIST OF TABLES

TableNo.

Title Page

1 Schedule of Malampaya Fund Releases to Different Agencies 3

2 Malampaya Fund received by NABCOR from DA 11

3 DGDP Project Components and Objectives 11

4 DGDP Detailed Budget Requirement 12-13

5 Comparison of WFP and actual fund utilization 13-14

6Details of the Contract between NABCOR and Ebenezer GoatFarm

15

7 Summary of Payments to Ebenezer Goat Farm 15

8Computation of Excess Actual Disbursements over FundReceived for ASEAN IPM Knowledge Network

17

9Classification of Expenses for ASEAN IPM Knowledge Networkper RCI and ROD

17-18

10Classification of Expenses for ASEAN IPM Knowledge Networkper Audit Team’s Evaluation

18-19

11Goat Breed, Number and Specification Published by NABCOR inthe IAEB

22

12Comparison of Goat Breed, Number and Specification under thethree IAEB published by NABCOR

23

13 Summary of Goats Procured by NABCOR 24

14 Summary of Comments and Feedback of the Goat Beneficiaries 25-26

15 Summary of Trainings/Seminars Conducted 29-30

16List of Trainings/Seminar Workshops conducted but notsupported with Attendance Sheets

30

17Goats Distributed to Beneficiaries before the conduct ofTrainings/Seminars

31-33

18Distribution of Goats to Beneficiaries who did not intend toparticipate in the DGDP

35

19 Distribution of Milking Machines 36-37

20 Unutilized Milking Machines 37-38

21Deviations from the technical specifications of the MilkingMachines

41

22 Disbursements for Milking Machines 43

TableNo.

Title Page

23Data gathered from documents of other entities which procuredsimilar Milking Machines

43-44

24Schedule of Pre-bid conference stated in the three IAEBpublished by NABCOR

48

25 Summary of Payments for Goats Procured by NABCOR 50

26Procurement of Goats not supported with Certificates ofAcceptance

50-51

27Cash advances granted to a particular person but utilized byanother employee/official (DGDP)

52-54

28Expenses charged against Malampaya Fund either prior to or afterthe effective period of the MOA

58-59

29 Computation of unused fund balance 59

30 Expenses supported with insufficient documents 60-61

31 Unliquidated Cash Advances as of June 5, 2015 62-64

32Cash advances granted to a particular person but utilized byanother employee/official (ASEAN IPM Knowledge Network)

65

1

Part I

Executive Summary

EXECUTIVE SUMMARY

2

Presidential Decree (PD) No. 87, otherwise known as “The Oil Exploration andDevelopment Act of 1972”, as amended, declares that the policy of the State is tohasten the discovery and production of indigenous petroleum through the utilizationof government and/or private resources, local and foreign, under the arrangementsembodied in the Act, which are calculated to yield the maximum benefit to theFilipino people and the revenues to the Philippine Government for use infurtherance of national economic development, and to ensure just returns toparticipating private enterprises, particularly those that will provide the necessaryservices, financing and technology and fully assume all exploration risks. Asprovided therein, the government may directly explore and produce indigenouspetroleum or may indirectly undertake the same under service contracts (SCs). Toexecute the contracts authorized under the Act, the Petroleum board was created.

On March 22, 1976, PD 910 was signed creating the Energy Development Board(EDB), abolishing the Petroleum Board and transferring its powers and functions tothe EDB and for other purposes. It also provides that all fees, revenues and receiptsof the Board from any and all sources including receipts from SCs and agreements,all money collected from concessionaires as well as government share representingroyalties, rentals, production share on SCs and similar payments, shall form part ofa Special Fund to be used to finance energy resource development and explorationprograms and projects of the government and for such other purposes as may bethereafter directed by the President.

On December 11, 1990, SC 38, and Memorandum of Clarification were entered intoby the government, represented by then President Corazon C. Aquino, as the firstparty, with Occidental Philippines, Inc. and Shell Exploration B.V. as the secondparty or Contractor, to undertake and execute petroleum operations under the fullcontrol and supervision of the Office of Energy Affairs (OEA), now Department ofEnergy (DOE). As reflected in the Provisional Implementation Agreement (PIA)entered into on July 25, 2007 by the Department of Budget and Management(DBM), DOE and Department of Finance (DOF) as the National GovernmentAgencies (NGAs), with the Province of Palawan, the SC covered the Camago-Malampaya Reservoir, among others, which is referred to as the “Natural GasProject.”

The SC provides that the DOE shall be entitled to receive in kind petroleum equal invalue to 60 percent of net proceeds from the Petroleum Operations while theContractor will retain an amount equal to its fee of 40 percent of the net proceeds.Annually, the contractor will recover from the gross proceeds resulting from thesale of all petroleum produced under the SC an amount equal to all operatingexpenses; provided, that the amount so recovered shall not exceed 70 percent of the

INTRODUCTION

EXECUTIVE SUMMARY

3

gross proceeds from production in any year. Provided further, that if in any year theoperating costs exceed 70 percent of the gross proceeds from the production or thereare no gross proceeds, then the unrecovered expenses shall be recovered from thegross proceeds of succeeding year.

Based on the records of the DOE, for the period January 1, 2002 to June 30, 2013,the Contractor remitted to the government a total of P173.28 billion as share fromthe net proceeds from petroleum operations. These receipts are otherwise known asMalampaya Fund. Of the total receipts, P38.84 billion had been released as of May21, 2012 for the implementation of various programs and projects to various NGAs,including the Department of Agriculture (DA) and Government-Owned andControlled Corporations (GOCCs), and the Provincial Government of Palawan(PGP), being the site of the Camago-Malampaya Reservoir, as tabulated below:

Table 1. Schedule of Malampaya Fund Releases to Different Agencies

Agency Total Releases

DOF – Bureau of the Treasury P9,946,017,247.00

Department of Public Works and Highways 7,599,806,659.00

Department of National Defense – Armed Forces of the Philippines 7,456,352,661.00

DA 5,824,000,000.00

Department of Interior and Local Government (DILG) – Philippine National Police 2,140,000,000.00

DBM 2,114,000,000.00

DOE* 1,910,000,000.00

Department of Agrarian Reform 900,000,000.00

Department of Health 745,926,000.00

DILG 150,000,000.00

Department of Transportation and Communication – Philippine Coast Guard 50,000,000.00

Department of Science and Technology – Philippine Atmospheric, Geophysicaland Astronomical Services Administration

400,000.00

Total P38,836,502,567.00

Less: Refund made by various Implementing Agencies (IAs) to DOE 29,626,922.63

Total Releases, Net of Refund P38,806,875,644.37

*Including releases to PGP

The DBM released to DA P4.00 billion covered by SARO No. E-08-08906 datedNovember 3, 2008 to augment its Agricultural Guarantee Fund Pool and for its riceself-sufficiency program, and other commodity programs. Of this amount, the DAtransferred to NABCOR P100.00 million for Dairy Goat Development Project(DGDP) and P6.00 million for ASEAN Integrated Pest Management (IPM)Knowledge Network Project.

EXECUTIVE SUMMARY

4

The audit was conducted to assess the effectiveness of NABCOR’s projectimplementation and propriety of utilization of funds, taking into consideration theMemorandum of Agreement with DA, Project Proposal and applicable laws, rulesand regulations.

Scope

The sectoral performance audit of Malampaya Fund covered allocation to andutilization by a number of implementing agencies (IAs). However, this Reportcovered only the results of audit of P106.00 million fund released to the NABCOR.The observations discussed in this Report will be incorporated in the Overall Reporton the Sectoral Performance Audit of Malampaya Fund covering a number ofgovernment agencies.

Methodology

To achieve the audit objectives, the Audit Team performed the following auditprocedures/techniques, among others:

- Obtained copies of and studied relevant laws, rules, regulations,policies, procedures, and guidelines pertinent to the utilization of fundsand implementation of the programs;

- Gathered and analyzed MOA with DA and Project Proposal;

- Obtained and reviewed documents on related transactions and assessedwhether funds were used for the purpose intended and disbursed inaccordance with existing laws, rules and regulations;

- Interviewed selected beneficiaries to confirm receipt of goats andmilking machines from NABCOR under the DGDP;

- Inspected/validated the physical existence and condition of the sampledgoats and milking machines;

- Assessed the reasonableness of cost of milking machines; and

AUDIT OBJECTIVE

AUDIT SCOPE AND METHODOLOGY

EXECUTIVE SUMMARY

5

- Analyzed and evaluated all documents and information gathered toassess the effectiveness of the implementation of the programs.

The Sectoral Performance Audit of Malampaya Fund was conducted pursuant toCOA Office Order No. 2011-715 dated October 12, 2011 and subsequent issuancesincluding COA Office Order No. 2018-023 dated January 8, 2018. The audit ofNABCOR was conducted simultaneously with the audit of other agenciesimplementing projects out of Malampaya Fund. The Sectoral Performance Auditstarted in November 2011 and still on-going, with the audit of NABCOR as amongthose already completed.

The

The intended purpose under the DGDP of enhancing and sustaining the dairyindustry through government infusion of dairy goat animals in partnership withprivate sector and to address the gaps of the looming poverty incidence in thecountryside vis-à-vis making available fresh milk as one alternative means toaddress hunger and nutrition problems was not fully realized.

There was no proof of distribution of 84 bucks and 680 does worth P34.00 millionto intended beneficiaries. The 120 goat beneficiaries interviewed and sentconfirmation letters said that only 696 goats or 40 percent of the total 1,749 goatsthat they received remained alive as of date of interview/confirmation. They wereable to return only 253 goats for distribution to other goat beneficiaries. Theexpenses incurred by the goat beneficiaries exceeded the income earned from theproject.

In addition, of the 18 milking machines procured, eight were distributed butunutilized and one was not distributed.

The P6.00 million received for ASEAN Integrated Pest Management (IPM)Knowledge Network was utilized to augment NABCOR’s on-going project. Thefund received was mainly utilized for contractual services. The absence of a workand financial plan prevents determination of the propriety of fund utilization.

AUDIT CONCLUSION

EXECUTIVE SUMMARY

6

Since NABCOR was abolished in 2013, the Audit Highlights summarizing thedeficiencies noted during the audit were forwarded to the Department of AgricultureSecretary Emmanuel F. Piñol on April 27, 2018. The initial and supplementalcomments on the Audit Highlights were received by this Office on May 18, 2018and August 15, 2018, respectively.

DA took note and submitted to almost all audit recommendations. However, it wasexplained that DA, thru its Transition Management Committee (TMC), is in theprocess of collating, perusing, and scrutinizing the NABCOR documents relative toits preparation of demand letters to the officials and employees of the abolishedcorporation. For this reason, DA cannot comply with the recommendation to requirefrom NABCOR, the submission of documents supporting its transactions.Moreover, it was explained that since NABCOR officials and employees arealready severed from the government service, and some are facing graft charges, therecommendation to conduct further investigation would be impossible.

To show due diligence and earnest effort on its part, DA furnished this Office withcopy of demand letters sent to NABCOR for reconciliation, refund and submissionof liquidation reports relative to funds transferred to NABCOR. The demand letters,however, do not pertain to the funds covered under this audit.

a

The Audit Team appreciates the comments of the DA management and its efforts todemand liquidation of funds received by NABCOR. Immediate actions should beundertaken in future similar projects. The Audit Team expects to be informed of thecompliance with audit recommendations.

In view of the deficiencies noted in the implementation of projects, the Audit Teamrecommended to the DA the following courses of action:

MANAGEMENT’S COMMENTS

RECOMMENDATIONS

AUDIT TEAM’S REJOINDER

EXECUTIVE SUMMARY

7

For the DGDP:

1. In coordination with the Regional Field Units:

a. Conduct thorough study as to feasibility of a project before funding andimplementation to ensure attainment of the project’s objective(Observation No. 1);

b. Exert efforts to properly enforce the loan agreement with goat beneficiariesand redistribute goat offspring to other beneficiaries (Observation No. 2);

c. Seek the cooperation of the Provincial, City and Municipal Agriculturists toprovide immediate support to goat beneficiaries who need assistance withregard to the proper care and management of the dairy goats still on hand(Observation No. 3); and

d. Gather data about the problems encountered by the goat beneficiaries andoffer possible solutions taking into consideration the alternative courses ofactions that may be suggested by the Provincial, City or MunicipalAgriculturists (Observation No. 4).

2. Moreover, the Audit Team recommended that DA conduct further investigationand hold persons liable, if warranted, for:

a. any improper distribution of the dairy goats (Observation No. 5);

b. awarding the contract for the supply and delivery of dairy goats to a lonebidder with questionable eligibility (Observation No. 10);

c. the procurement procedures for the dairy goats were not compliant with theprovisions of RA 9184 and its 2003 IRR (Observation No. 11);

d. the procedural lapses committed in the procurement of milking machines(Observation No. 7);

e. the payment of milking machines despite its non-compliance with thetechnical specifications of the procurement contract (Observation No. 8);

3. Inquire about the current status of the milking machines and consider thepossibility of redistributing to other beneficiaries who are in need of the same.Require the immediate delivery of the milking machine still in the possession ofthe supplier and identify its appropriate beneficiary (Observation No. 6);

EXECUTIVE SUMMARY

8

4. Comply with procurement rules and regulations to ensure economy ofgovernment operations. (Observation No. 7);

5. Ensure economical operation and complete documentation of procurement andas much as possible, conduct market research in order to obtain informationabout reasonable estimated price of items to be procured to save on cost.(Observation No. 9);

6. Require submission of complete documents in order to ensure compliance withthe requirements for:

- Publication of IAEB;- Minutes of the meeting for conduct of pre-bid conference; and- Eligibility requirements of bidders (Observation No. 11);

7. Require Ebenezer Goat Farm to submit Certificates of Acceptance as proof ofdelivery of P34.02 million worth of dairy goats. Failure to do so within areasonable time after demand should be sufficient cause for proper actionagainst Ebenezer Goat Farm. Further, investigation should also be conducted todetermine and hold persons liable for the disbursements without proof ofdelivery; and require the former officials and employees of NABCOR to submitthe lacking supporting documents identified in Annexes G and H. Failure to doso within a reasonable time after notice should be sufficient cause fordemanding refund of the amount received by the concerned persons.(Observation No. 12); and

8. Ensure compliance with rules and regulations on the grant, utilization andliquidation of cash advances and discourage the practice of transferringaccountability. Also, require the liquidation of cash advances, otherwise aNotice of Disallowance shall be issued for the unsettled amount. (ObservationNo. 13).

For the ASEAN IPM Knowledge Network Project:

9. Claim the refund of unused fund balance from NABCOR and properly monitorfund utilization and actual project implementation, ensuring achievement ofproject goals and compliance with the MOA (Observation No. 14);

10. Ensure that activities/projects to be undertaken in cooperation with otheragencies be implemented based on a work and financial plan which clearlystates quantitative performance indicators (Observation No. 15);

11. Submit the complete documentation supporting disbursements totaling P2.76million, otherwise Notice of Disallowance shall be issued for the undocumenteddisbursements (Observation No. 16);

EXECUTIVE SUMMARY

9

12. Immediately demand submission of liquidation documents for the longoutstanding cash advances from the concerned officials, otherwise, a Notice ofDisallowance shall be issued to officials/employees who drew the cashadvances. Henceforth, ensure compliance with rules and regulations on thegrant, utilization and liquidation of cash advances and discourage the practice oftransferring accountability (Observation No. 17).

10

Part II

Malampaya Fund Transferred to the National

Agribusiness Corporation (NABCOR)

MALAMPAYA FUND TRANSFERRED TO THE NABCOR

11

The Department of Budget and Management (DBM) issued SARO No. E-08-08906dated November 3, 2008 in the amount of P4.00 billion to the Department ofAgriculture (DA) to augment its Agricultural Guarantee Fund Pool and for its riceself-sufficiency program, and other commodity programs. Of this amount, the DAtransferred P100.00 million to National Agribusiness Corporation (NABCOR) forthe Dairy Goat Development Project (DGDP), and P6.00 million for ASEANIntegrated Pest Management (IPM) Knowledge Network Project. These projects,were implemented under a Memorandum of Agreement (MOA) between the DA,represented by then Secretary Arthur C. Yap, and, NABCOR represented by its thenPresident, Alan A. Javellana:

Table 2. Malampaya Fund received by NABCOR from DA

Project Check No. Date Amount

DGDP 468404 12/23/2008 P100,000,000.00

ASEAN IPM Knowledge Network Project 468403 12/23/2008 6,000,000.00

Total P106,000,000.00

The Dairy Goat Development Project (DGDP)

The DGDP envisages an enhanced and sustained dairy industry through governmentinfusion of dairy goat animals in partnership with the private sector, and to addressthe gaps of the looming poverty incidence in the countryside vis-à-vis makingavailable fresh milk as an alternative means to address hunger and nutritionproblems. It intends to infuse imported commercial grade dairy goats from NewZealand and Australia that shall be loaned out to small and medium size privateentrepreneurs including farming households. The project components and objectivesare tabulated as follows:

Table 3. DGDP Project Components and Objectives

Components Objectives

• Infusion of imported Dairy Goats• Provision of Production and

Postharvest Facilities• Capability Building and Extension

Services• Market Linkage and Promotion• Research and Development• Project Benefit, Monitoring and

Evaluation

• Infuse 1,830 heads of dairy goats through importation in expanding thebreeder base of the country;

• Establish 70 dairy goat modules as an enterprise in identified dairy zoneareas and in priority one provinces;

• Provide employment opportunities in augmenting household incomethrough dairy goat production;

• Provide livelihood opportunities in the rural communities by providingdairy goat modules;

• Provide technical skills and knowledge in goat dairy production,processing technologies and marketing through training; and

• Conduct at least three research studies on industry analysis, dairy goatsupply and market chain, and on genetic performance.

FUND TRANSFER AND UTILIZATION


12

The Conceptual Framework of the DGDP is shown below:

CONCEPTUAL FRAMEWORK

DAIRY GOAT DEVELOPMENT PROJECT(Source: DGDP Project Profile)

Production, Credit / BOT, Regulation, Policy, Institutional Linkage andDevelopment

NDA, PCC, BAI, NMIS, LDC, NABCOR, DAIRY ENTREPRENEURS andFARMERS

NDA – National Dairy AuthorityPCC – Philippine Carabao CenterBAI – Bureau of Animal IndustryNMIS – National Meat Inspection ServiceLDC – Livestock Development Council

The project activities were scheduled to be implemented by NABCOR from years2009 to 2013 and were expected to be continued beyond the fifth year by theNational Dairy Authority (NDA).

The project proposal included a detailed budget requirement for the five-yearperiod, summarized as follows:

Table 4. DGDP Detailed Budget Requirement

Major Final Output Target Amount

1. Procurement

a. Purchase of Breeder Stock 1,830 heads P77,000,000.00

b. Quarantine 900,000.00

DAIRYGOAT

IMPORTATION

DAIRY ZONES &Priority 1 AREAS:

Public – PrivatePartnership

Government SF

Private SF

EXPANSION/NEWDAIRY ENTERPRISES

MILK PRODUCTION

MEAT PRODUCTION

MILK / MEATPROCESSING

DecreasedHunger,

ImprovedNutrition, and

IncreasedIncome and

JobOpportunities


13

Table 4. DGDP Detailed Budget Requirement

Major Final Output Target Amount

c. Biologics 100 Pck P 900,000.00

d. Maintenance before quarantine 5,500,000.00

2. Project Management and Overhead

a. Purchase of Farm Equipment 3,000,000.00

b. Conduct of Trainings/Seminars 20 Trainings 800,000.00

c. Purchase of Office Equipment 1,500,000.00

d. Conduct of Industry study 1 Study 2,000,000.00

e. Personnel and Consultancy 2,000,000.00

f. M and E/Social Marketing 1,000,000.00

g. Contingency 400,000.00

3. NABCOR Administrative Cost (5%) 5,000,000.00

Total P100,000,000.00

The detailed budgetary requirement of the project apparently underwent revisions.NABCOR presented to the Audit Team the project’s Work and Financial Plan(WFP). A comparison of the WFP with actual fund utilization based on availabledisbursement vouchers forwarded to the Audit Team is shown below:

Table 5. Comparison of WFP and actual fund utilization

Particulars Description

Revised DetailedBudgetary

Requirement forthe DGDP

Actual FundUtilization (basedon DVs submitted

to the AuditTeam)

Office Equipment Provision of Office and IT Equipment P1,500,000.00 P1,382,447.93

Agricultural, Fisheryand Forestry Equipment

Provision of quarantine and otheragricultural equipment

2,000,000.00 1,953,241.10

Work/Breeding/ OtherAnimals

Local and imported dairy goats 75,000,000.00 74,739,082.01

Medical, Dental andLaboratory SuppliesExpenses

Drugs, biologics (medical andlaboratory supplies), laboratory tests

450,000.00 0.00

Other ProfessionalServices

Services rendered by the staff duringthe implementation of the project

1,300,000.00 361,287.00

Traveling Expenses Per diems allowance and otherexpenses for local and foreign travel

2,800,000.00 2,257,749.77

Gasoline, Oil andLubricant Expenses

Incurred during site validation,deliveries, monitoring and meetingwith the beneficiaries and otherstakeholders

450,000.00 45,312.50

Office Supplies Incurred by Executive Committee,Technical Working Group, Project

300,000.00 127,222.76


14

Table 5. Comparison of WFP and actual fund utilization

Particulars Description

Revised DetailedBudgetary

Requirement forthe DGDP

Actual FundUtilization (basedon DVs submitted

to the AuditTeam)

Management Office and support staffof DGDP

Training Expenses Conduct of training of projectimplementation, staff, beneficiariesand other stakeholders

P 600,000.00 P872,542.58

CommunicationExpenses

Incurred by the ExecutiveCommittee, Technical WorkingGroup, Project Management Officeand support staff of DGDP

600,000.00 147,958.75

Rent Expenses Incurred during site validation,deliveries, monitoring and meetingwith the beneficiaries and otherstakeholders

2,800,000.00 1,400,000.00

RepresentationExpenses

Incurred by Executive Committee,Technical Working Group, ProjectManagement Office and support staffof DGDP

1,000,000.00 256,899.95

Agricultural and MarineSupplies Expenses

Agricultural and Marine Supplies 850,000.00 831,757.86

Consultancy Services Dairy Goat Industry Study 1,000,000.00

Permit Fees Permit Fees 50,000.00

Honoraria Members of the DGDP Execom andTechnical Working Group Secretariat

2,100,000.00 2,293,400.00

Other MOOE Administrative Cost and OtherMaintenance and OperatingExpenses

7,200,000.00 3,712,314.09

Total P100,000,000.00 P90,381,216.30

Under the DGDP’s project proposal, 1,830 heads of imported dairy goats shall bedistributed to intended beneficiaries. However, based on the data presented to theAudit Team by NABCOR, the DGDP aimed to infuse 4,794 dairy goats (766imported and 4,028 local procurement) to local farmers, which per NABCORrecords were procured from Ebenezer Goat Farm.

The contract was awarded to the supplier upon the recommendation of the Bids andAwards Committee (BAC) under BAC Resolution No. MISD-07-30-09 Series of2009 dated July 30, 2009, being the sole bidder and having passed all therequirements under Section 36(a) of 2003 RA 9184 and its IRR. Such provisionstates that a single calculated/rated and responsive bid shall be considered for awardif after advertisement, only one prospective bidder submits an LOI and/or applies


15

for eligibility check, in accordance with the provisions of the IRR, and meets theeligibility requirements or criteria, after which it submits a bid found to beresponsive to the bidding requirement.

Details of the contract are shown below:

Table 6. Details of the Contract between NABCOR and Ebenezer Goat Farm

Particulars Date AmountDetails

Qty Description Unit Cost Total

Lot 1 Contract toSupply andDeliver DairyGoats

8/20/2009 P37,472,000 684 heads Importedpurebred or 100%female dairy goats

P47,000/head P32,148,000

82 heads Importedpurebred (full blood)male dairy goats

64,926.83/head 5,324,000

Total 766 P37,472,000

Lot 2 ContractAgreement forthe Supply andDelivery ofDairy Goats

11/25/2009 37,472,000 3,864 heads Island born,female dairy goatat least 50%upgrade

8,000/head 30,912,000

164 heads Island bornpurebred maledairy goats

40,000/head 6,560,000

Total 4,028 P37,472,000

The beneficiaries of the project were required to return the offspring of the goatthey received to be given to other farmers.

As of December 2012, a total of P74.19 million was paid to the supplier, as shownin the table below:

Table 7. Summary of Payments to Ebenezer Goat Farm

DV Check Quantity Unit Cost

No. Amount No. Date Amount Buck Doe Buck Doe

1. 10010015 P5,800,000.00 448996 1/8/2010 P5,742,000.00 25 600 P40,000.00 P8,000.00

2. 10041150 31,764,195.16 507660 4/19/2010 31,446,553.21 52 604 64,926.83 47,000.00

3. 10041171 4,840,000.00 507663 4/20/2010 4,791,600.00 21 500 40,000.00 8,000.00

4. 10061800 4,640,000.00 507713 6/24/2010 4,593,600.00 20 480 40,000.00 8,000.00

5. 10061824 5,707,804.90 507718 6/28/2010 5,650,726.85 30 80 64,926.83 47,000.00

6. 10072102 8,136,000.00 507743 7/28/2010 8,054,640.00 35 842 40,000.00 8,000.00

7. 10102647 5,088,000.00 507794 10/13/2010 5,037,120.00 22 526 40,000.00 8,000.00

8. 10123219 5,072,000.00 539423 12/29/2010 5,021,280.00 24 514 40,000.00 8,000.00

9. 12020445 3,896,000.00 539690 2/21/2012 3,857,040.00 17 402 40,000.00 8,000.00

Total P74,944,000.06 P74,194,560.06 246 4,548


16

It is worth mentioning that the disbursements out of the DGDP amounting to P71.04million representing DVs 1 to 8, was suspended in audit by the Audit TeamSupervisor, NABCOR under Notice of Suspension (NS) No. 12-056-(10) (Annex A)dated November 7, 2012 due to non-submission of the documents required under2003 RA 9184 and its IRR, including among others, those pertaining to eligibilityrequirements. The NS matured into disallowance due to non-submission ofdocuments within the prescribed period. The NABCOR OIC-Audit Team Leader(ATL) and OIC-Supervising Auditor (SA) issued Notice of Disallowance (ND) No.14-014 (10) (Annex B) dated September 29, 2014 disallowing in audit the amountof P71.04 million. The ND has become final and executory, there being no Appealfiled within the reglementary period, thus, the OIC-TL and OIC-SA issued a Noticeof Finality of Decision on November 25, 2015 (Annex C).

The ASEAN Integrated Pest Management (IPM) Knowledge Network

At the time of the audit, the ASEAN IPM Knowledge Network was an on-goingproject of the NABCOR. It was partly funded out of Malampaya Fund under theMOA between the DA, represented by then Secretary Arthur C. Yap and NABCOR,represented by its then President, Alan A. Javellana.

Under the MOA, the ASEAN IPM Knowledge Network aims to establish aRegional IPM Knowledge Center in the Philippines to create a pool of IPMpractices and experiences acquired in the implementation of National IPMPrograms in the ASEAN member-countries. The Philippine Government commits,through the DA, to renew its efforts in sustaining the operation of ASEAN IPMKnowledge Network, including the provision of access to the required infrastructurethat will allow connection of the Regional Center to the Country Knowledge Hubsthrough the existing electronic network systems of the DA’s InformationTechnology Center for Agriculture and Fisheries (ITCAF).

The principal objective of the ASEAN IPM was to help governments and non-government organizations improve the effectiveness of program implementation bymaking knowledge sharing easy among National IPM Programs in the ASEANregion.

Under the MOA, NABCOR shall:

• provide technical support in re-establishing the ASEAN IPM KnowledgeNetwork and shall direct its effort toward accomplishing the projectobjectives for the operationalization of the project;

• provide administrative and management mechanisms to the managementteams at the Regional Center and in the Country Knowledge Hubs and shallestablish a Project Management Unit (PMU) necessary for theimplementation of the Network;


17

• collaborate with the concerned ASEAN Committees in the implementationof the Project;

• manage project funds provided to the Project and keep and maintainfinancial reports and accounts for funds provided in accordance withstandard accounting principles and practices;

• prepare reports of disbursements as verified and found correct by theResident Auditor and submit the same to the DA as liquidations;

• retain an amount equivalent to 10 percent of the total contract amount asmanagement fee; and

• return/refund to DA any amount which remains unused after the completionof the project and any disallowed amount after the financial audit.

The MOA took effect upon signing by the representatives of NABCOR and DA onDecember 4, 2008 and remained in force within one year from such date. NABCORreceived P6.00 million out of Malampaya fund from DA under Check No. 468403dated December 23, 2008.

Records examined by the Audit Team showed that the total actual disbursementsexceeded the amount of fund received by P2.24 million as shown below:

Table 8. Computation of Excess Actual Disbursements over Fund Received for ASEAN IPMKnowledge Network

Particulars Amount

Report of Checks Issued (RCI) P4,222,628.01

Report of Disbursements (ROD) 4,021,218.00

Total Disbursements 8,243,846.01

Fund Received from DA 6,000,000.00

Excess P2,243,846.01

As shown in the RCI and ROD, the total disbursements of P8,243,846.01 wereclassified according to nature of expense as shown below:

Table 9. Classification of Expenses for ASEAN IPM Knowledge Network per RCI and ROD

Nature of expense Amount

Communication Equipment P9,514.29

Due from Officers and Employees 824,068.17

Due to BIR-Expanded 668,577.86


18

Table 9. Classification of Expenses for ASEAN IPM Knowledge Network per RCI and ROD


Due to BIR-Final VAT 8,385.26

Gasoline, Oil and Lubricants Expenses 85,851.97

Miscellaneous Expenses 72,167.18

Office Supplies Expenses 201,241.03

Other Payables 258,336.34

Other Supplies Expense 1,122.88

Petty Cash Fund 150,000.00

Prior Years’ Adjustments 30,273.87

Repairs and Maintenance-Office Equipment 12,286.61

Representation Expenses 50,601.25

Services-General P25,110.00

Services-Other Professional 1,139,529.00

Services-Report of Disbursements 4,021,218.00

Telephone Expenses-Mobile 223,948.72

Training Expenses 51,028.00

Transportation and Delivery Expenses 4,214.00

Traveling Expenses-Foreign 332,686.33

Traveling Expenses-Local 73,685.25

Total Disbursements P8,243,846.01

The NABCOR Supervising Auditor explained that the fund received from DA wascomingled with NABCOR regular funds. It was actually an augmentation ofNABCOR’s regular fund for this project, which is an on-going project/activity ofthe agency. The fund source was not identified in the disbursement vouchers. TheRCI and ROD submitted to the Audit Team on the utilization of Malampaya fundpertained to disbursements made after receipt and until the fund was exhausted.

Out of the total disbursements of P8.24 million per RCI and ROD, thecorresponding disbursement vouchers and payrolls for this amount were received bythe Audit Team. Based on evaluation, the expenses were classified as follows:

Table 10. Classification of Expenses for ASEAN IPM Knowledge Network per Audit Team’s Evaluation


Services Other Professional P5,198,205.00

Travel Expenses 1,106,391.47

Tax 676,963.12

Training Expenses 291,028.00

Supplies Office 246,826.08

Communication 244,657.50


19

Table 10. Classification of Expenses for ASEAN IPM Knowledge Network per Audit Team’s Evaluation


Petty Cash Fund 150,000.00

Gas, Oil and Lubricants 93,160.47

Miscellaneous 91,657.46

Representation Expense 45,398.13

Other Maintenance and Operating Expenses 26,766.61

Services-General 25,110.00

Supplies Other 16,096.38

Supplies Agricultural 14,017.50

Equipment-Communication P9,514.29

Transportation and Delivery 3,043.00

Other Expenses 1,901.00

Postage and Deliveries 110.00

Total P8,240,846.01

The purpose of fund transfer and actual utilization of the Malampaya Fund for theimplementation of DGDP and ASEAN IPM Knowledge Network were not relatedto energy resource development and exploration programs and projects, the purposefor which the fund was created. The use of special fund, Malampaya Fund included,“for such other purposes as may hereafter be directed by the President,” underSection 8 of PD 910, was declared unconstitutional by the Supreme Court under GRNo. 208566 promulgated on November 19, 2013. However, the Court’spronouncement must only be treated as prospective in effect, in view of theoperative fact doctrine.

20

Part III

Audit Observations and Recommendations

AUDIT OBSERVATIONS AND RECOMMENDATIONS

21

Section 2 of PD 1445 declares the policy that all resources of the government shallbe managed, expended or utilized in accordance with laws and regulations, andsafeguarded against loss or wastage through illegal or improper disposition, with aview of ensuring efficiency, economy and effectiveness in the operations ofgovernment. In line with this policy, a number of rules and regulations have beenissued to ensure proper utilization and disposition of government funds.

Examination of the disbursements charged to Malampaya Fund, transferred to theNABCOR, disclosed deficiencies in the utilization and disposition of funds. Certainprovisions of existing laws and regulations were not complied with, particularly PD1445 or the State Audit Code of the Philippines; COA Circular No. 97-002 datedFebruary 10, 1997 as reiterated under COA Circular No. 2009-002 dated May 18,2009 governing grant, utilization and liquidation of cash advances; COAMemorandum No. 2005-027 dated February 28, 2005 requiring submission ofdocuments for evaluation of technical aspect of all government contracts andinspection of government projects; and RA 9184, otherwise known as the“Government Procurement Reform Act” and its Implementing Rules andRegulations (IRR). Some provisions of the Memorandum of Agreement entered intobetween DA and NABCOR, DGDP’s Work and Financial Program, ProjectProposal, and procurement contracts were not also strictly complied with.

Dairy Goat Development Project (DGDP)

1. The DGDP was funded and implemented without thorough study as to itsfeasibility. The project was originally intended to infuse 1,830 heads ofimported dairy goats with an estimated cost of P77.00 million to expand thebreeder base of the country, but for undisclosed reasons, ended up procuringonly 766 imported and 4,028 local dairy goats at a total cost of P74.94 million.

As previously discussed, the amount of P100.00 million was transferred by theDA to NABCOR for the implementation of the DGDP. The goal of the projectis an enhanced and sustained dairy industry to address hunger and nutritionproblems. Specifically, the project aims, among others, to provide employmentand livelihood opportunities to augment household income through dairy goatproduction by providing dairy goat modules.

AUDIT OBSERVATIONS

INTRODUCTION


22

The DGDP’s conceptual framework as embodied in its project proposal statesin part the intention of the project to infuse imported commercial grade dairygoats from New Zealand and Australia, the ultimate objective of which is toaddress the insufficiency of breeder base of dairy goats in the country. Theimported dairy goats are supposed to be of commercial grade goats which serveas the breeders for infusion. Critical in the importation of goats is the conduct ofinspection of the goats by the technical working group during the selection andupon delivery of the goats to ascertain that delivered goat animals are those thatwere pre-selected and to avoid incurring losses due to mortality.

In relation to the procurement of imported dairy goats, documents provided tothe Audit Team disclosed that NABCOR published on January 22, 2009 in thePhilippine Star an Invitation to Apply for Eligibility and to Bid (IAEB) for thesupply and delivery of full blood dairy goat described below with the pre-bidconference and opening of bids scheduled on January 29, 2009 and February 5,2009, respectively.

The bidding reportedly failed as no bidder allegedly appeared on bothoccasions.

On February 22, 2009, the second IAEB was again posted in the Philippine Starwith pre-bid conference and opening of bids scheduled on March 2, 2009 andMarch 9, 2009, respectively. It was noted that the goats to be bid slightlydiffered in quantity for male and female goats, from the previous IAEB asshown below:

Table 11. Goat Breed, Number and Specification Published by NABCOR in the IAEB

BreedJanuary 22, 2009 February 22, 2009

Male Female Total Male Female Total

1. Saanen 170 1,350 1,520 143 1,287 1,430

2. Toggenburg 40 270 310 40 360 400

Total 210 1,620 1,830 183 1,647 1,830

Just like the first bidding, however, the second scheduled bidding reportedlyfailed as no bidder/supplier attended.

The two failed biddings, due to absence of interested bidders, were indicationsthat DA and NABCOR had not considered the availability/supply in the marketof the required imported dairy goats prior to the funding and implementation ofthe project. Such should have been part of the project feasibility study.

Due to the two failed biddings, the TWG reportedly met and revised thetechnical specifications and posted a third IAEB with a pre-bid conference set


23

on July 14, 2009 and opening of bids set on July 27, 2009. The posted IAEBdisclosed a major revision of the requirement shown below:

Table 12. Comparison of Goat Breed, Number and Specification under the three IAEB published by NABCOR

ABC = P75.00 million ABC = P75.00 million ABC = P74.95 million

IAEB January 22, 2009 (1st) IAEB dated February 22, 2009 (2nd) IAEB dated July 7, 2009 (3rd)

Breed/Description

Quantity Breed/Description

QuantityDescription Qty ABC

Male Female Total Male Female Total

1. Saanen 170 1,350 1,520 Saanen 143 1,287 1,430 Lot I

2. Toggenberg 40 270 310 Toggenberg 40 360 400 1.1

Imported purebred(full blood)Female DairyGoat

684 P32,148,000

Total 210 1,620 1,830 Total 183 1647 1,830 1.2Imported purebred(full blood) MaleDairy Goat

82 5,330,000

Total 766 P37,478,000

Lot II

11.1Island born femaledairy goat at least50% upgrade

3,864 P30,912,000

11.2Island born purebred male dairygoat

164 6,560,000

Total 4,028 P37,472,000

Delivery February 25 to March 15, 2009 3rd week of May 2009 25-Aug-09

No document was made available to the Audit Team to justify or explain thedeviation from the original intention of procuring 1,830 heads of imported goatswhich was one of the primary program components. Moreover, no documentcould show how the revised number of heads to be purchased was arrived at.

It was explained under BAC Resolution No. MISD-07-30-09 that to have widerbidder participation, NABCOR had informed the Australian Embassy throughMs. Ansi Palma, Business Development Officer-AUSTRADE and requested thelatter to inform Australian Dairy Goat Consolidators about the invitation to bid.NABCOR also allegedly informed Federation of Goat and Sheep ProducersAssociation of the Philippines, Inc. (FGASPAPI). Such claim, however, wasnot documented. There are no documents showing that NABCOR indeednotified the said parties about the invitation to bid. Only EBENEZER GOATFarm, represented by Atty. Roy Movido, reportedly attended the pre-bidconference and was the sole bidder.

NABCOR procured 4,794 dairy goats for a total cost of P74,944,000.06, detailsof payments to the supplier are shown in pages 15 and 50 of this Audit Report,and summary of the dairy goats procured are shown in the next page:


24

Table 13. Summary of Goats Procured by NABCOR

Dairy Goat Gender Number Total

Imported Male 82 766

Imported Female 684

Locally procured (upgraded) Male 164 4,028

Locally procured (upgraded) Female 3,864

Total Procured 4,794 4,794

The option to procure only 766 imported goats and 4,028 local goats resulted inNABCOR’s failure to attain the project’s first objective and one of the projectcomponents that is, infusion of 1,830 heads of imported dairy goats. Nodocument was made available to the Audit Team to justify or explain thedeviation from the project’s original objective.

Documents evaluated by the Audit Team disclosed that inspection and pre-selection of goats were undertaken by NABCOR. Incidental expenses of at leastP546,366.87 were incurred relative to these activities as shown in Annex D.

The mode of delivery of the goats to beneficiaries could not be determined bythe Audit Team. It was noted, however, that payment to the supplier was madeupon purported delivery of goats procured.

Out of the reported 273 beneficiaries of 169 bucks and 3,937 does, the AuditTeam was able to interview 43 beneficiaries who received 31 bucks and 657does. Confirmation letters were sent to 230 other beneficiaries. At the time ofinspection and interview, 470 goats were already dead, either they werestressed/contracted disease or due to other various reasons. There were alsoinstances where goats were located in the remote grazing land and far from theplace of interview so that the Audit Team was not able to establish theirphysical existence.

Out of the confirmation letters sent, 70 replies were received from beneficiarieswho stated that 604 goats they received were already dead.

Interview with 43 beneficiaries and evaluation of 70 filled-out questionnairesdisclosed that 46 beneficiaries were not satisfied with the goats they receiveddue to various reasons such as failure to meet the quality of goats they expectedto receive, among others. The comments and feedback of the beneficiaries areshown in the next page:


25

Table 14. Summary of Comments and Feedback of the Goat Beneficiaries

Certificate ofAcceptance Signatory/

End-userProject Location

InspectionDate

Total Doe Buck Comments

Rosemarie M. Mabras * Brgy. Sta. Cruz, PPC,Palawan

3/8/13 25 24 1 the goats were not in good condition

Ariel Lacao * Inagawan, PPC, Palawan 2/28/13 25 24 1 other goats were now infected

Orlando Colobong * Bacungan, PPC, Palawan 3/8/13 25 24 1 upgraded breed was promised, butgoats given look like native breed

Joseph Batungbacal * Brgy. Babuyan, PPC,Palawan

3/7/13 25 24 1 not satisfied with the goats

Eduardo Salvador * Salvador Goat Farm,Iwahig, PPC, Palawan


Mailed Molina * Brgy. Montible, PuertoPrincesa City, Palawan

25 24 1 not satisfied with the goats

Felixberto Calamba * USF, Ubay, Bohol 3/15/13 25 24 1 some of them were old, some werevery young, they were small and ofnative breed

Edwin Bacatan * USF, Ubay, Bohol 3/14/2013 13 12 1 they were left-overs

Dave Villacarios * USF, Ubay, Bohol not stated 12 12 0 some were malnourished; the lastbatch got the left-over goats

Diosdado Derit * Pagsabungan, MandaueCity, Cebu

3/11/13 18 18 0 some goats were upgraded, otherswere native breed

Salma G. Perocho * Bogo, Cebu 25 24 1 The mother was native and the buckwas hybrid.

Marijun Roble * Lawaan, Danao City,Cebu

3/12/13 19 18 1 not satisfied, the goats were nativecross hybrid

Nemie Joy Baldelovar * Pangantucan, Bukidnon 4 4 0 two are native breed while two arecross breed

Argio B. Navaluna Brgy. Bogo, PagadianCity, Zamboanga del Sur

7/16/2013 5 5 0 not pure breeding

Arnel Abragan * Crossing, Libona,Bukidnon

3/11/2013 5 4 1 they were sickly

Arsenio Mariñas Bayombong, NuevaVizcaya


Arturo A. Lamug Brgy. Santos, SanAgustin, Isabela

6/5/2013 5 5 0 goats look like native than upgrade

Arturo F. Floresca Macayug, San Jacinto,Pangasinan

Date notstated


Carlito C. Tambacan * USF, Ubay, Bohol 3/14/2013 5 5 0 received left-overs and stressed

Donato G. Vejerano Brgy. Tambo Balagbag,Indang, Cavite

Date notstated

25 1 24 suffering pink-eye and pneumonia

Dr. Bernardita S.Tabada

Provincial VeterinaryOfice, Province of Siquijor

5/23/2013 75 72 3 most are unhealthy (observed affectedwith orf associated with dry cough andwatery feces)

Edelito Jose Bayombong, NuevaVizcaya

5/21/2013 6 6 0 when delivered not in good conditiondue to orf disease

Francis Blas Ajuy,Iloilo 6/11/2013 25 24 1 not satisfied with the goats

Generio Supremo Brgy. Patpat, Malitbog,Bukidnon

7/8/2013 4 4 0 the goat is not in good condition

Jeffrey Lim Gerona, Tarlac City 5/21/2013 0 0 0 did not pursue to get the goatsbecause they were out ofspecifications of a dairy goat

Jerg Michael Rosell Brgy. Ninoy Aquino,Kalilangan, Bukidnon



26

Table 14. Summary of Comments and Feedback of the Goat Beneficiaries

Certificate ofAcceptance Signatory/

End-userProject Location

InspectionDate

Total Doe Buck Comments

Jesus G. Cornelia Balocboloc, Sibulan,Negros Oriental

Date notstated

13 12 1 they are susceptible toailments/diseases

Josenieto B. Bihis Brgy. Lagalag, Tiaong,Quezon

7/9/2013 25 24 1 the goats were not pure breed,undernourished and came from differentfarms (biosecurity/quarantine risk)

Julian Tesfa Brgy. Wesmiarc, Sanito,Ipil, Zamboanga Sibugay

Date notstated

26 25 1 Suffered from diarrhea & pneumonia acouple of weeks after arrival

Leonardo Villanueva Macayug, San Jacinto,Pangasinan

5/25/2013 7 7 0 thin, look more of a native and noteating well even with mixedconcentrates. look older at 2 yrs. old

Lloyd Peter M. Lopez Municipality of Loon,Bohol

Date notstated

25 24 1 the breed of goats are only upgradedand not toggenberg, only one head issaanen

Manuel E. Roco Brgy. Malinao, Kalilangan,Bukidnon

7/1/2013 3 3 0 not pure breed and some are underweight

Marissa D. Carreon Brgy. Owaon, DapitanCity, Zamboanga delNorte

5/31/2013 5 5 0 not suited to our climate/weathercondition which are extreme conditions(very hot and rainy days)

Marites Guzman Brgy. 3, Talakag,Bukidnon

6/13/2013 4 4 0 upon receiving, the goats are not in goodcondition after 2 weeks they got sick,three of which died due to diseases

Marlene Pajaron Brgy. 5, Talakag,Bukidnon

16 14 2 very weak/thin/sickly/mouth were full ofdiseases

Melanie F. Pescadilla Bais City, Negros Oriental Date notstated


Meriam Remotique Brgy. Ninoy Aquino,Kalilangan, Bukidnon

Date notstated


Napoleon Laranzo Brgy. Cabulihan, Larena,Siquijor

6/3/2013 6 6 0 not so healthy (infected with orf)

Oscar Sebastian Brgy. Feria, San Felipe,Zambales

5/27/2013 25 24 1 some of the goats did not exhibitupgraded physical characteristics

Priscila C. Cabatbat Diego Silang St.,Malasiqui, Pangasinan

6/13/2013 11 10 1 the breed of goats are not for dairypurposes

Rene L. Bucol Brgy. Catamboan, Larena,Siquijor

Date notstated

6 6 0 infected with orf

Romeo C. Alvarez * USF, Ubay, Bohol 3/15/2013 13 12 1 goats were taken from other places, itwas difficult for them to adopt in thenew environment; the goats receivedwere left-overs

Ruben Jalandoon Ajuy,Iloilo 5/24/2013 25 24 1 not satisfied with the goats

Susan Bagaipo Brgy. Agusan Canyon,Manolo Fortich, Bukidnon

5/31/2013 4 4 0 not satisfied with the goats becauseonly after a few months they died oneby one.

Victorioso T. Pagharion Bayawan City LivestockProduction Center,Cabcabon, Banga,Bayawan City, NegrosOriental

5/29/2013 25 24 1 not satisfied with the goats becausethey are not of dairy type

William Ongto Bagabag, Nueva Vizcaya 5/23/2013 6 6 0 goats were not in good condition(infected with orf)

Note: Names with (*) were personally interviewed. Others were sent confirmation letters.


27

One of the respondents, Mr. Jeffrey Lim, from Gerona, Tarlac explained that herefused to accept the goats because they were not the type of goats he expectedto receive. Confirmation with the Regional Coordinator disclosed that saidgoats were distributed to another beneficiary. NABCOR records show that thegoats intended to be delivered to Mr. Lim were sourced from imported stock.

Based on these feedbacks from recipients of goats, there is no assurance thatNABCOR was able to distribute the intended quality of dairy goats to projectbeneficiaries as envisioned in the DGDP project proposal. Such conditiondefeated the very purpose of the project to improve the breed of goats in thecountry.

It was very clear in the approved project proposal that the intention of theproject is to infuse 1,830 heads of imported dairy goats. However, as reported inthe submitted documents, NABCOR instead, purportedly procured 4,794 dairygoats, only 766 of which were allegedly imported.

Other Project Components of the DGDP

2. The objective of providing employment and livelihood opportunities was notrealized due to goat mortality, unclear loan agreement or laxity in theenforcement of loan agreement resulting in non-payment of loan and failureto redistribute offspring to next in line beneficiaries. Moreover, the expensesincurred by sampled project beneficiaries were more than the income theyearned.

Another objective of the DGDP is to provide employment and livelihoodopportunities in rural communities aimed at reducing poverty incidence in thecountryside. To accomplish such objective, the distribution of dairy goats wasmade in the form of a loan. Payment will be the offspring of such goats whichin turn, will be distributed to other project beneficiaries. According to theDGDP’s project proposal:

“Repayment shall be in the form of animals that shall be continuouslyreloaned as expansion to existing dairy goat enterprise and as initialstock to new enterprising entrants.”

Results of inspection, interview and confirmation with 120 projectbeneficiaries, with details in Annex E, disclosed that out of 1,749 goatsdistributed to various recipients, only 696 or 40 percent remained alive after thelapse of only 1.48 years to 3.68 years from the date of distribution. Half of thesampled beneficiaries stated that the goats were not in good condition uponreceipt. According to the beneficiaries, the most common causes of the goatmortality are: disease, stress, insufficient food, improper housing and bad


28

weather condition. The beneficiaries also identified the following factors ascauses of their difficulties and problems related to goat-raising:

• lack of grazing land; and

• lack of project monitoring.

There were 28 beneficiaries who claimed that no veterinarian or agriculturaltechnician extended any assistance to them.

There were also indications of lack of information on the beneficiaries’obligation, lack of specific guidelines or laxity in the implementation of projectguidelines. It was also gathered that only 253 goats have been returned orredistributed to other beneficiaries as of audit date. Sixty-nine of thebeneficiaries were aware that the nature of the agreement with NABCORregarding receipt of goats is a loan with an obligation to return the same in theform of goats’ offspring. However, 19 beneficiaries claimed that no suchrequirement or obligation was attached to the receipt of goats, while twobeneficiaries said that the agreement was not clear. For those who were awareof their obligation to return the goats’ offspring, their replies differed whenasked about the terms of payment. Six of the beneficiaries were not even awareof the period within which to pay the loan. Seventeen beneficiaries also claimedthat the goats they received have produced offspring and have them on hand,but did not return a single offspring to NABCOR or distribute any offspring toanother beneficiary.

Ten beneficiaries earned less than the expenses they incurred in connection withthe care of goats received. Also, 29 beneficiaries claimed to have incurredexpenses related to goats’ maintenance and care, yet no corresponding incomewas reportedly generated therefrom. Please see Annex E1 for details.

The details of the replies gathered from beneficiaries who received 907 dairygoats are found in Annex F.

Under these conditions, the provision of employment and livelihoodopportunities to project beneficiaries have not been realized. The significantdecrease in the number of dairy goats, the unclear agreement covering thedistribution of goats, the laxity in the enforcement of project’s guidelines orloan agreement and lack of interest on the part of some recipients of goats, tendto show unlikelihood of providing additional income to project beneficiaries.


29

3. Majority of the dairy goat beneficiaries were not provided with propertraining to ensure proper care and management of the goats. Thus, lack oftraining contributed to the goat mortality.

Under the project proposal, the DGDP aims to provide technical skills andknowledge in dairy goat production, processing technologies and marketingthrough training. In line with this objective, Capability Building and ExtensionServices was one of the project components. It is provided in the projectproposal that:

“This is a compulsory requirement among intended beneficiaries andexisting entrepreneurs engaged in dairy goat industry. Prior todistribution of dairy animals, beneficiaries are required to finish thebasic course on dairy goat production to equip them of the necessaryskills and technical knowledge on the rudiments of dairy goatproduction. Topics for discussion under this training include feeds andfeeding management, breeding and selection, disease detection(treatment, prevention and control), and nutrient requirements of dairygoat animals.”

The project’s revised work and financial plan provided P1.00 million fortraining. NABCOR spent at least P0.87 million for the conduct of thetrainings/seminar workshop as follows:

Table 15. Summary of Trainings/Seminars Conducted

Training/Seminar DV

Title Venue Period Payee No.AmountSpent

Dairy Goat DevelopmentProject

Bohol March 2, 2010 Dennis Lozada 10020567 P12,000.00

DGDP Seminar Baguio City April 28-30, 2010 Hotel Supreme 10041178 109,450.00

Dennis Lozada 10041180 49,990.00

Dairy Goat DevelopmentProject

Ipil,ZamboangaSibugay

May 19, 2010 DA WESMIARC Multi-purpose Cooperative

10051466 15,000.00

Goat Health and HerdManagement Seminar

PuertoPrincesa City,Palawan

May 21, 2010 Palawan DA Multi-Purpose Cooperative

10051467 30,000.00

Region-wide Dairy GoatTraining

Basco,Batanes

June 9-10, 2010 Tobe's Foodhouse 10061653 29,500.00

Baguio City July 21-22, 2010 National TrainingCenter EmployeesMulti-purposeCooperative, Inc.

10072038 28,059.38

Short Course on Basic DairyGoat Husbandry

Camiling,Tarlac

March 23-25,2011

Tarlac College ofAgriculture

11040772 99,900.00


30

Table 15. Summary of Trainings/Seminars Conducted

Training/Seminar DV

Title Venue Period Payee No.AmountSpent

Basic Dairy Goat Husbandry Camiling,Tarlac

May 18-20, 2011 Tarlac College ofAgriculture

11061174 103,500.00

Goat Management Seminar Victoria,Laguna

June 2, 2011 Cheenee's CateringService

11071445 14,543.20

DGDP Coordinators Mid-year Review and PlanningWorkshop

DumagueteCity, NegrosOriental

August 3-5, 2011 Plaza Maria LuisaSuites Inn

11081628 135,000.00

Training/workshop forpreparation of guidelines onProduction and Distributionand Enterprise Development(DGDP)

Antipolo City,Rizal

September 14-16, 2011

Callospa Resort 11092046 67,000.00

Year-end Review andPlanning Workshop

Nasipit,Agusan delNorte

December 14-16,2011

Amontay Beach Resort 11010073 178,600.00

Total P872,542.58

It was noted that the list of participants or the attendance sheets were notattached to disbursement vouchers covering payments for expenses relative tothe following trainings/seminar workshop purportedly conducted:

Table 16. List of Trainings/Seminar Workshops conducted but not supported with Attendance Sheets

Title Venue Period Amount

Seminar on Dairy Goat Dev’t. Project Bohol March 2, 2010 P12,000.00

DGDP Seminar Baguio City April 28-30, 2010 159,440.00

Region-wide Dairy Goat Training July 21-22, 2010 28,059.38

DGDP Coordinators Mid-year Review andPlanning Workshop

Dumaguete City,Negros Oriental

August 3-5, 2011 135,000.00

Training/workshop for preparation of guidelines onProduction, Distribution and EnterpriseDevelopment (DGDP)

Antipolo City,Rizal

September 14-16, 2011 67,000.00

The submission of the list of trainings conducted and the participants and/orattendance sheets including the specific addresses of each participant, the titleof the course/topic, the venue and period of training were requested fromNABCOR. To date, the Audit Team has not received the requested documents.

It was gathered during interview with some beneficiaries/recipients that theyunderwent training relative to goat-raising. However, comparison of availablelist of participants and/or attendance sheets on file with the summary ofCertificates of Acceptance of goats distributed showed that only 12 of the 273reported goat beneficiaries/recipients attended/participated in the trainings/seminars conducted by NABCOR. The participants were composed mainly of


31

employees and officials from various government agencies such as NABCOR,NDA, DA-Regional Field Units and Provincial Veterinary Office. The lists ofparticipants and attendance sheets available on file showed the participation ofsome farmers in the trainings/seminars conducted. However, only onefarmer/beneficiary, Reuben Fernandez, attended a seminar; sixbeneficiaries/recipients were non-farmers; while five of them were connectedwith the DA and the LGUs.

The Audit Team also noted that training was not required prior to distribution ofdairy goats. Based on the Certificates of Acceptance, a total of 782 goats weredistributed to 44 beneficiaries from December 4, 2009 to February 25, 2010 orbefore the purported conduct of trainings/seminars from March 2, 2010 toDecember, 16, 2011 as shown below:

Table 17. Goats Distributed to Beneficiaries before the conduct of Trainings/Seminars

Certificates of Acceptance

Date Total Doe BuckProject

BeneficiarySignatory/End-user

Designation Project Location

12/4/09 25 24 1

not stated

Lloyd Peter M.Lopez

Mayor Municipality of Loon, Bohol

25 24 1 Edgar L.Sarabosing

Sr. Admin.Asst. II

Guindulman, Bohol

50 48 2 Erico B.Aumentado

Governor Bohol

25 24 1 FanuelCandelina

not stated Fema Farm, Bilar, Bohol

25 24 1 FelixbertoCalamba

United SmallRuminantsRaisersAssociation

USF, Ubay, Bohol

25 24 1 Eulalio Rosales

13 12 1 Edwin Bacatan

12 12 0 Dave Villacarios

12/12/09 25 24 1 Gotozon GoatFarm

Felix Tumanda not stated Loboc, Bohol

25 24 1 CARE,Cantubod,Danao

Jose C.Torregosa

Cantubod, Danao, Bohol

25 24 1 PalayamananGroup of Sta.Cruz

Genera O.Salanda

Auditor-PalayamananGroup

Sta. Cruz, Sierra Bullones,Bohol

25 24 1 CPAR Pacifico M.Alidon

CPARCoordinator

Buenos Aires & La Paz,Carmen, Bohol

25 24 1 Datag MangoGrower

Teofilo P.Oclarit

P. O. Chairman Datag G. Hernandez, Bohol

12/15/09 13 12 1 Abel T. Barot not stated not stated San Antonio, Sibulan,Negros Oriental

12 12 0 Warren Gamo Warren Gamo Manalongon, Sta. Catalina,Negros Oriental


32






13 12 1 BienvenidoYap, Jr.

not stated Cadawinonan, DumagueteCity, Negros Oriental

13 12 1 Jesus G.Cornelia

Jesus G.Cornelia

Balocboloc, Sibulan, NegrosOriental

25 24 1 Bayawan CityLivestockProductionCenter

Victorioso T.Pagharion

Cabcabon, Banga,Bayawan City, NegrosOriental

25 24 1 LGU of BaisCity

signed forMelaniePescadilla

LGU-Vet III Bais City, Negros Oriental

25 24 1 PVO-NegrosOriental

Solomon L.Cadiz

not stated Small Ruminant ProductionCenter

12/16/09 13 12 1 Robert B.Dongon

Robert B.Dongon

BarangayPasihagon,Siquijor

13 12 1 Lazi NationalAgriculturalSchool

Gilda T.Quirante

Instructor IProject Teacher

Tubod, San Juan, Siquijor

12 12 0 Rosemarie D.Banglos

Rosemarie D.Banglos

not stated Bino-ongan, EnriqueVillanueva, Siquijor

12/17/09 13 12 1 Edwin A.Durango, Jr.

Edwin A.Durango, Jr.

Talo-ot, Argao, Cebu

18 18 0 Diosdado Derit Diosdado Derit Pagsabungan, MandaueCity, Cebu

25 24 1 ArapalChristianCamp, Inc.

Salma G.Perocho

Bogo, Cebu

19 18 1 Marijun Roble Marijun Roble Lawaan, Danao City, Cebu

1/15/10 25 24 1 RogerBagoasan

not stated Tuba, Benguet

1/20/10 25 24 1 Eugene Cleofe Guemasan, Arayat,Pampanga

17 16 1 Mary ChristineC. del Rosario

Brgy. Seda, San Jose,Tarlac

17 16 1 Sisson Sy Tibagan, Tarlac City

2/10/10 18 16 2 PVO-Mambajao

German V.Jumalon

ABC Mahinog, Cam. Prov.

8 8 0 TESDA-KinoguitanNationalAgriculturalSchool

Julius Z.Cardines

Kinoguitan, MisamisOriental

2/24/10 1 0 1 Manager KNAS-Kinoguitan, MisamisOriental

25 24 1 Parents ofMalnourishedChildren atDina-anan,Dumalaguing,Imp.

Venancio D.Dahino

not stated LGU Impasugong, Bukidnon


33






2/25/10 1 0 1 LGU-Claveria Crisologo G.Casiño, DVMMATE

MA Claveria, Misamis Oriental

16 16 0 not stated

8 8 0 BeverlyFarmersAssociation

Horacio Q.Famirator

MA Brgy. Natubo, Jasaan,Misamis Oriental

8 8 0 LGU-Villanueva

Venerando L.Ponce

not stated San Martin, Villanueva,Misamis Oriental

8 8 0 LGU-Tangub Emiedio F.Florida

City Agriculturist Taguite, Tangub City

8 8 0 LGU-Ozamiz Evelyn A.Sunico

City Veterinarian Ozamiz City Multiplier Farm

8 8 0 LGU-Tudela Tessie Tabiliran AT Tudela Mun. Nursery

8 8 0 LGU-Baliangan,MisamisOccidental

Thelma C.Monte deRamos

not stated Landing, Baliangao,Misamis Occidental

17 16 1 LGU-Jimenez,MisamisOccidental

Rodrigo G.Simbajon

Mun.Agriculturist

Matugas Alto DairyMultiplier Farm, MatugasAlto, Jimenez, MisamisOccidental

Total 782 748 34

The lack of proper training of goat beneficiaries had contributed to the goatmortality. The trainings obtained by some beneficiaries/recipients who wereinterviewed by the Audit Team were most probably provided by other agencies.

4. NABCOR has not conducted any research study, as provided for in theproject work and financial plan, to gain better understanding of the goatindustry, to improve the implementation of the project or to recommendactions to address problems encountered by project beneficiaries.

One of the objectives of the project is to conduct at least three research studieson industry analysis, dairy goat supply and market chain, and on geneticperformance. To attain this objective, the project’s Work and Financial Planprovided P1.00 million for Consultancy Services intended for the conduct ofDairy Goat Industry Study.

NABCOR has not undertaken any effort to pursue this objective per recordssubmitted to the Audit Team. Inquiry from the Program Coordinator/BusinessOperations Manager confirmed the absence of any research study. In reply tothe Audit Team’s inquiry letter, it was explained that:


34

“As of today, the planned and scheduled industry study was not yetconducted as planned due to emerging literature available to the publicthru the internet. As such, there is the need to reassess the availableliterature and dairy goat industry information gap to reconsider theconduct of the study.

In line with this new development, the undersigned will suggest to theDGDP- Technical Working Group to discuss and evaluate if there isstill a need for such study.

Further, I wish to inform you also that there is just one proposed studyentitled, “Dairy Goat Industry Analysis”, which intends to cover thedairy goat supply and market chains, and on genetic performance.These are the specific outputs that the study would like to determine forthe dairy goat stakeholders.”

As a result, project beneficiaries were deprived of benefits that could have beenderived from the research study supposed to be conducted.

5. Six recipients did not undergo selection process for qualified projectbeneficiaries or did not even express intention of participating in theprogram. Thus, success of the project has been adversely affected.

The project proposal outlines the strategic activities to be undertaken tooperationalize the project components. One of the strategies identified is theformation of dairy goat enterprises. The project cooperators or beneficiaries areconsidered the dairy goat enterprises. Borrowers or project beneficiaries mustexhibit their production and entrepreneurial skills by producing milk andprocessing them into dairy products. Moreover, beneficiaries must adhere to theprescribed terms of references before the release of the Dairy Goat Module theyapplied for. It follows that project beneficiaries must apply for a loan, undergoevaluation/selection process and be determined as a worthy grantee of loan.

From interview and inspection conducted by the Audit Team in Region X, itcan be inferred that some beneficiaries did not really intend to participate in theimplementation of the project. According to them, they did not request for thegoats. Although they have experience in goat-raising, they claimed to have notsignified intention to avail of the loan offered by the project. They received thegoats as a form of reward for being one of the leaders/election coordinators of acertain Congressman. Some of the goats received by beneficiaries weresubsequently transferred to other persons who acted as caretaker of the goats.Consider the following:


35

Table 18. Distribution of Goats to Beneficiaries who did not intend to participate in the DGDP

CoA Signatory/End-user

ProjectLocation

No. of goatsreceived

Experience ingoat raising

Remarks

Does Buck TotalNo. ofgoatsraised

Datestartedraisinggoats

Eva Castor Nangka,Libona,Bukidnon

4 0 4 4 2001 did not request for the goats; they werereceived from a certain Congressman forbeing an election coordinator

Ligaya C. Espilita 4 0 4 0 NA received the goats as reward from acertain Congressman; did not request forthe goats; the beneficiary is not a goatraiser

Jane Sedillo 4 0 4 0 The beneficiary cannot take care of thegoats because she is looking after her childwho is studying in Malaybalay. Shetransferred the goats to her siblings. Thetwo remaining goats are under the care ofher sister-in-law, the interviewee, VioletaAcuńa. The goats were given as reward from a Congressman; did not request forthe goats; not a goat raiser before receiptof NABCOR goats.

Arnel Abragan Crossing,Libona,Bukidnon

4 1 5 >10 no data The goats were received as reward from acertain Congressman; did not request forthe goats; raiser of more than ten nativegoats as a source of living before receipt ofNABCOR goats.

Jessie Estahan Sankanan,ManoloFortich,Bukidnon

4 0 4 0 NA Jessie Estahan is presently residing inManila. The interviewee, Eunice Estahan,is the sister of Jessie. She positivelyidentified the signature of Jessie on theCertificate of Acceptance (CoA) and statedthat she is aware of the receipt of the goatsper CoA which were in good conditionupon delivery; did not request for thegoats. They were received as a form ofgrant from a certain Congressman; not agoat raiser before receipt of NABCORgoats.

Lilibeth Lopez Damilag,ManoloFortich,Bukidnon

2 0 2 1 no data The interviewee, Rey Lopez, is thehusband of the beneficiary. He positivelyidentified the signature of her wife in theCoA and is aware of the receipt of the twodoes from a certain Congressman. Norequest for the goats. They were receivedby his wife being a coordinator of theCongressman. Before receipt of NABCORgoat, beneficiary had one goat.

Total 22 1 23


36

Thus, success of the project was adversely affected as the recipients had nointerest to get involved in dairy goat production. There was no assurance thatthe goats can be taken care of properly.

6. The purchase and distribution of post-harvest facilities in the form of milkingmachines were not based on need. Of 18 milking machines procured costingP1.96 million, eight units worth P872,000.00 remain unutilized by therecipients and one unit worth P109,000.00 was not yet given to the intendedbeneficiary and still in the possession of the supplier as of November 14,2012.

The provision of production and post-harvest facilities was another componentof the DGDP aimed to support the operations of the dairy enterprises in theform of appropriate equipment in milk production, and post handlingapparatuses.

In line with this, NABCOR procured 18 units electric motor driven doublebucket milking machines costing P1,962,000.00 and distributed the same to thefollowing:

Table 19. Distribution of Milking Machines

Region BeneficiaryRecipient per

Delivery Receipt

Units ConfirmationReply

ReceivedDelivered Inspected

CAR DA CAR - Benguet StateUniversity

Rogelio Conting

1 1

CAR DA CAR - Baguio Dairy StockFarm

1 1

1 DA RFU 1 Sta. Barbara BreedingStation

Jonathan Bugawan 1 1

2 DA Region II CVHL ROS Tito Cababatan 2

3 Pampanga Agriculture College Agripina M. Tuazon 1 1

3 PCC CLSU Emilio Cruz 1 1

4A DTRI - UP Los Baños Aida Lanaca 1 1

4B DA Livestock Resource Center Glacerio Baaco andNelson Denosta

1 1

5 DA RFU V - Masbate BreedingStation

Angel Balisoro 1 1

6 DA Livestock Division Ernie Villanueva 1

7 DA KRC Bldg., Subangdako,Mandaue City

Joel Elumba 1

8 DA Region VIII Andrew Orais 1 1

9 DA RFU IX Panukutan SmallRuminant Center

Jose Leo P. Galicia 1

10 DA Malaybalay Stock Farm Catalino Soriano 1 1

11 DA RFU XI - San GabrielBreeding Station

Rafael T. Mercado 1 1


37

Table 19. Distribution of Milking Machines

Region BeneficiaryRecipient per

Delivery Receipt

Units ConfirmationReply

ReceivedDelivered Inspected

13 Agusan del Sur Provincial GMF

Dennis G. Lozada

1

NCR not stated-P & J AgriculturalTrading, Inc.

1 1

Total 18 7 5

Of the procured 18 units milking machines, the Audit Team was able to inspectseven units and conducted interview with the respective recipients.Confirmation letters were sent to 10 other recipients, of which five confirmedreceipt of the milking machines.

It was gathered that only two units distributed in Regions I and III were utilizedfor the intended purpose. Eight units were not being used by the recipients dueto various reasons as presented below:

Table 20. Unutilized Milking Machines

Project LocationNo. ofUnits

CostInspection and Interview

Date Remarks

DA CAR - Benguet StateUniversity

1 P109,000.00 1/21/2013 Manual milking is more practical.

DA CAR - Baguio DairyStock Farm (BDSF)

1 109,000.00 1/25/2013 BDSF has no goat. The milking machine wastransferred to and inspected by the Audit Team inKalinga LGU which has no goat either.

PCC CLSU, Nueva Ecija 1 109,000.00 2/6/2013 Milking machine was not yet fully operational.Milking was done manually. The milk obtained wasused to feed the young goats. The Center was notinvolved in goat milk production; instead, it is intogoat breeding.

DTRI - UP Los Baños 1 109,000.00 7/1/2013 The number of milking does in the farm was onlyfour to five and it was not necessary to use themilking machine. The saanen goats of the recipientaffected by Caprine Arthritis Encephalitis (CAE)were euthanized when the clinical sign manifestedon the animals were severe. At present, only two ofthe original does and the buck are alive. The dairygoats did not increase in number. Hand milking wasstill being used with an average of six does per day.Since DTRI-UP Los Baños is now a division ofAnimal and Dairy Sciences Cluster (ADSC) and itsgoat herd will soon be phased out and will bereplaced by UNAHCO Dairy Goat ProductionProject, the beneficiary decided to return the milkingmachine to NABCOR because it will not be used inthe near future.

DA Livestock ResourceCenter, Puerto PrincesaCity

1 109,000.00 2/28/2013 The unit still found in the crate, was in the custodyof Mr. Denosta, DA Livestock Resource Center andNABCOR Coordinator.


38

Table 20. Unutilized Milking Machines

Project LocationNo. ofUnits

CostInspection and Interview

Date Remarks

DA RFU V - MasbateBreeding Station

1 109,000.00 7/12/2013 Masbate Breeding Station declined to receive theunit because it was not needed. The unit was alsooffered to another prospective beneficiary who alsorefused because of the additional expensesexpected to be incurred on their part. As of July 2,2013, the milking machine has not been used sincethe date it was delivered. However, this year, RFUV is intending to deliver the said unit to MasbateBreeding Station which is expected to be needingsuch machine because of the planned procurementof imported goats for dairy goat project.

DA Region VIII 1 109,000.00 7/5/2013 No goat to milk, no training on how to use themachine.

DA Malaybalay StockFarm, Bukidnon

1 109,000.00 3/12/2013 The equipment was not yet tested and not beingutilized. It was found still intact inside the crate asdelivered on Nov. 12, 2010 (date of DeliveryReceipt).

Total 8 P872,000.00

One unit of milking machine was still stored in the premises of the supplier asof inspection date on November 14, 2012. According to a NABCOR official,the intended beneficiary was not yet determined. A certification dated June 14,2013 was received by the Audit Team stating that “the remaining one (1)milking machine is still undelivered and in the warehouse of the supplier forsafekeeping. No recipient/beneficiary to date was eligible to receive themachine. However, there are three prospective candidates forevaluation/assessment.”

Confirmation reply received by the Audit Team from Mr. Rafael T. Mercado,Chief, Livestock Division, Regional Field Unit No. XI stated that “The machineuse is not maximized as we have depopulated the agency’s dairy herd (on theprocess of herd build-up)”.

Based on interview, two recipients of milking machines did not request for thesaid machines, particularly, Malaybalay Stockfarm, Bukidnon and DA LivestockResource Center, Puerto Princesa City. Two recipients of milking machinesthat were sent confirmation letters (DTRI UP Los Baños and DA RFU VMasbate Breeding Station) did not confirm nor deny the request for the milkingmachine. However, it can be inferred from the reasons given that they did notrequest for the said machines.

These circumstances manifest that the purchase and distribution of saidequipment were not based on need. Moreover, their necessity was notestablished.


39

7. The procurement of 18 milking machines was not compliant with Section 21of RA 9184 and its 2003 IRR, thus there was no assurance that the best priceand offer was obtained by the government.

As explicitly stated in Section 10, Rule IV of RA 9184 and its 2003 IRR, allprocurement shall be done through competitive bidding. Subject to compliancewith certain requirements, procurement through alternative methods may beallowed.

In all instances, the law requires that the Procuring Entity ensures that the mostadvantageous price for the government is obtained.

Government agencies should strictly adhere to the uniform procurement processapplicable to all government procurement to promote fairness, transparency,economy and efficiency in government operations, which include the following,among others:

a. Invitation to Bid (ITB)

• Section 21 of the 2003 IRR states that the ITB shall provide the followinginformation, among others:

- Name of the contract to be bid and a brief description of the goods to beprocured, which should include, among others, the quantity of goods to beprocured;

- A general statement on the criteria to be used by the procuring entity forthe eligibility check;

- The date, time and place of the deadline for the submission and receipt ofthe eligibility requirements, the pre-bid conference if any, the submissionand receipt of bids, and the opening of bids; and

- ABC to be bid;

b. Technical Specifications

• As part of the bid documents, the technical specification of goods to beprocured should be prepared in a clear and unambiguous manner in order toproperly inform prospective bidders of the procuring entity’s need and desiredresult of the proposed contract. As part of the procurement contract, thetechnical specification serves as parameters in determining whether thesupplier properly complied with his obligations.

• On the other hand, the bidders should be required to submit technical proposaldocuments which should contain information about the goods being offered.They should complete a statement of compliance which shows whether or notthe goods comply with the individual parameters of each specification requiredby the procuring entity. Sufficient evidence should support the statement ofcompliance.


40

Procurement documents disclosed the following:

• The Invitation to Bid (ITB) published in the Philippine Government ElectronicProcurement System (PhilGEPS) did not specify the quantity of goods to beprocured resulting in the failure to provide prospective bidders with adequateinformation for them to decide whether or not to participate in the bidding forthe supply of milking machines.

• The technical specifications prepared by NABCOR for the oil lubricated pumpwas incomplete. There was no brochure and markings of technicalspecifications on the vacuum system. This condition prevented the properevaluation of the vacuum system of the milking machine delivered. Propercompliance with the obligations under the procurement contract cannot also bedetermined.

• The winning bidder did not provide sufficient information about the goodsoffered. The submitted brochure of the milking machine was not foundsufficient because the specific description and the brand being offered were notindicated. The brochure also showed that the milking machine was suitable forcows.

• In the statement of compliance, the bidder did not state if there was compliancewith the individual parameters of each specification required by NABCOR.

Under these circumstances, the winning bidder’s offer should have beenrejected.

8. Some parts of the delivered milking machines were not in accordance with thetechnical specifications of the procurement contract, while others were notfound among the items delivered. Thus, the specific need of NABCOR wasnot satisfied.

The procuring entity should ensure that the supplier’s obligations under theprocurement contract are performed properly and their needs are satisfied.Goods are procured and delivered in accordance with the agency’s technicalspecifications as part of the procurement contract.

The contract for the procurement of 18 units Electric Driven Double Bucketmilking machines was awarded to P & J Agricultural Trading, Inc. with acontract cost of P1,962,000.00 or P109,000.00 per unit. The payments weresupported with the agency’s technical specifications and other pertinentdocuments.

On November 14, 2012, the Audit Team conducted ocular inspection of oneunit milking machine still in the possession of the supplier. Subsequently, theAudit Team inspected six units delivered to various recipients in the Cordillera


41

Administrative Region (CAR), Regions I, III, IV-B and X from January toMarch 2013. The following deviations from the agency’s technicalspecifications were noted:

Table 21. Deviations from the technical specifications of the Milking Machines

Agency Technical SpecificationsItem Specification per Inspection

Conducted

Milking unit & Cluster:

Teatcups- 2 sets 4 pcs - "fiber glass" teatcups shell (2 pcsper set)

"Stainless steel" teatcups shell- 8 pcs:

Liner inside the teatcups 024 – 8 pcs (European standard) 4 pcs - teatcup liner

Milk tube 014 transparent frigostable plastic - 5 meters 3 meters- milk tube

Pulse tube transparent frigostable plastic - 5 meter 3 meters- milk tube

Short rubber pulse tube – 8 pcs None

Milk claws None

240 ml – 2 pcs None

240 ml effective capacity None

In addition, some spare parts and cleaning tools included in the agency’stechnical specifications were not provided by the supplier, such as:

• four pieces of milk liners; and• three pieces of cleaning brush.

The above deficiencies did not address the specific need of the audited agencysuch that the milking machine procured did not function as expected. Moreover,there is risk that recipients of the machine may not be able to avail of benefitsunder warranty agreement in case of damage due to use of other cleaningimplements not suitable to the milking machines.

9. There was no approved detailed breakdown of the Approved Budget for theContract (ABC) along with other documentary requirements for the milkingmachine which prevented proper evaluation of the reasonableness of thecontract cost. Further, the failure to conduct market research resulted in lackof information about the reasonable estimated unit cost of the milkingmachine.

COA Memorandum No. 2005-027 dated February 28, 2005 requires thesubmission of documents for evaluation of technical aspect of all governmentcontracts and inspection of government projects.


42

The Audit Team formally requested for the submission of documentaryrequirements for the evaluation of the reasonableness of contract cost of 18units milking machines procured from P & J Agricultural Trading. However,the following documents were not submitted for review:

1. Approved Detailed Breakdown of the ABC and of the contract amount;2. Complete set of approved agency specifications/items description

indicating, among others, unit of measurement, accessories, make,country of origin, size/dimension/volume, model, use of item, color,capacity, horsepower, voltage, watts, gauge, kind of equipment wherespare parts are to be used, statement whether replacement or original(for spare parts), part number of spare parts, type and classification ofmaterials, packing (quality per pack), substance, kind of servicerendered;

3. Document showing the brand, make, country of origin, includingtechnical specifications offered by the supplier;

4. Certificate of Exclusive Distributorship (if applicable);5. Test results of the equipment purchased;6. For imported items:

a. Consular invoice/Pro-forma invoice of the foreign supplier with thehome consumption value of the items; and

b. Breakdown of the expenses incurred in the importation.

It was also noticed that the documents listed below earlier submitted byNABCOR were not certified and we have no way of knowing if they indeed arereproduced copies of the original:

1. Technical and Financial Proposal of the winning bidder/supplier;2. Detailed plans/drawings/layout, if applicable;3. Appropriate approved documents indicating the unit prices of each

item;4. Sample and brochures/photographs;5. After sales parts warranty;6. Technical support service; and7. Deed of donation of one unit milking machine.

In the absence of these documents, evaluation of the reasonableness of contractcost could not be undertaken. The lack of required documents indicates failureto conduct market research that would have enabled the agency to estimate thereasonable cost of the milking machine. Thus, the price offered by the suppliermay not be the most advantageous price at the time of purchase.

The project’s work and financial plan included P2.20 million allotted for“Agricultural, Fishery and Forestry Equipment.” Out of this fund, NABCORprocured a total of 18 units of electric motor driven double bucket milking


43

machines from P & J Agricultural Trading, Inc. for P109,000 per unit or a totalof P1,962,000. Disbursements for the milking machines are shown below:

Table 22. Disbursements for Milking Machines

Disbursement Voucher Check

ParticularsNo. Amount No. Date Amount

11010166 P1,765,800.00 539453 2/23/2011 P1,669,451.76 18 units Electric Driven Double BucketMilking Machine at P109,000/unit

11030525 196,200.00 539494 4/20/2011 185,689.29 Payment of 10 percent Retention fee forthe purchase of 18 units Electric MotorDriven Double Bucket Milking machine

Total P1,962,000.00 P1,855,141.05

The Audit Team evaluated the reasonableness of the milking machines’ contractcost. Their unit cost was compared with the unit cost of similar machinesavailable from various sources. Results of confirmation, inspection, interviewand data gathered from documents of other procuring entities are shown below:

Table 23. Data gathered from documents of other entities which procured similar Milking Machines

Source Information Gathered

PampangaAgriculturalCollege,Magalang,Pampanga

The double bucket milking machine for cow/buffalo owned by the school was obtainedat the price of only P78,000 in September 2011 from the same supplier.

Private goatfarm owner inRegion X

Milking machine for goats was acquired thru financing scheme offered by the NationalDairy Authority (NDA). Said milking machine costs only P54,000 to be paid oninstallment basis. Newly procured machines were reportedly offered at P75,000 byNDA. These machines were almost the same as the ones procured by NABCOR. Theparts, accessories and the function that the machine is capable of performing are thesame.

NationalDairyAuthority(NDA)

The MOA signed in 2009 between NDA and Gregorio Ayen, Milking Machine Borrower,showed that the price of the milking machine for cow is P50,000 to be amortized over aperiod of 18 months. Another MOA between NDA and Bulacan Dairy Multi-purposeCooperative signed in 2010 showed that the price of milking machine for cow isP55,000 to be paid over 18 months. Journal Entry Vouchers of NDA prepared to recordthe agency’s procurement of milking machines also showed a glaring disparity in theprice of the milking machines procured by NDA and NABCOR as shown below:

JEVSupplier

TotalAmount

No. ofUnits

Price perUnitNo. Date

2012-05-001173

5/23/12 Blim's GeneralMerchandise Gravel andSand

2,960,000.00 50 P59,200.00

2010-11-003174

11/23/10 1,889,496.00 42 44,988.00


44

Table 23. Data gathered from documents of other entities which procured similar Milking Machines

Source Information Gathered

JEVSupplier

TotalAmount

No. ofUnits

Price perUnitNo. Date

2009-06-001580

6/3/ 09 P & J Agricultural Trading 2,237,144.00 56 39,949.00

It is worthy to note that P & J Agricultural Trading, one of the suppliers ofNDA, was the same supplier of NABCOR. Yet, NABCOR was not able toacquire the milking machines at a price at least closer to the price paid by NDA.

10. The contract for the supply and delivery of dairy goats was awarded to a lonebidder with questionable eligibility as it started its operation only in 2009, theyear the contract for the supply of dairy goats was bid out and no eligibilitydocuments were submitted for audit. Thus, NABCOR’s premise for awardingthe contract to the supplier for having met the eligibility requirements orcriteria and having presented to have the ability, experience and expertise tosupply and deliver dairy goats, has no basis. Moreover, the validity of thecontracts could not be established in the absence of documents required forthe procurement of goods as specified in RA 9184 and its 2003 IRR.

The eligibility of a prospective bidder to participate in the bidding for theprocurement of goods is based on the submission of documents specified underSection 23.6 of the 2003 IRR of RA 9184. With regard to eligibility criteria,Section 23.11.1.2, requires that the prospective bidder must have an experienceof having completed within the period specified in the IAEB concerned a singlecontract that is similar to the contract to be bid, and whose value, adjusted tocurrent prices using the wholesale consumer price index, must be at least 50percent of the approved budget for the contract to be bid.

However, when failure of bidding has resulted because no single bidder hascomplied with the said requirement, in lieu of the above requirement, thebusiness/company of the prospective bidder having been in existence for at leastthree consecutive years prior to the advertisement and/or posting of the IAEB,may be required.

Confirmation with the Business Permits and Licensing Office (BPLO) of theMunicipality of Capas, Tarlac, the Local Government Unit (LGU) that hasjurisdiction over EBENEZER Goat Farm, disclosed that the establishmentstarted its operation only in 2009 with a declared capitalization of P500,000. Asdiscussed earlier, the IAEB for the supply and delivery of dairy goats whichwas responded to by EBENEZER Goat Farm was published on July 7, 2009,


45

while the bidding took place on July 27, 2009. On the said date, the bidderwhich was later awarded the contract, may not have completed the requiredcontract similar to the contract to be bid, and has not met the required three-yearexistence, being a newly established business. This was confirmed during thepre-bid conference conducted on July 14, 2009. The Minutes of the Meetingindicated that Atty. Roy Movido, representative of EBENEZER Farm,commented that “they are still considering if they’re going to bid since this isthe first time for them to bid for livestock.”

It is worthy to mention that the first transaction of Ebenezer Goat Farm withNABCOR was supported by a Sales Invoice (SI) and Delivery Receipt (DR),both bearing number 0001 and dated December 17, 2009. It was also indicatedin the issued Official Receipt (OR), SIs and DRs that the Bureau of InternalRevenue (BIR) issued BIR Authority to Print No. RD17AOCN4AU000633657-2009 dated November 24, 2009 authorizing the printingof 10 booklets. This further supports the Audit Team’s observation that thesupplier was just newly established at the time it transacted business withNABCOR.

Considering the ABC of P74.95 million for the two Lots, the establishment’sbid of P74.94 million, and declared capitalization of only P500,000 without anyproof of commitment from a licensed bank to extend a credit line if awarded thecontract, or a cash deposit certificate which shall be at least equal to 10 percentof the ABC to be bid, or a Net Financial Contracting Capacity (NFCC) of atleast equal to the ABC as required under Section 23.11.3 of the 2003 IRR ofRA 9184, Ebenezer was not eligible to bid, more so for the award of thecontract.

The IAEB indicated that the invitation was for eligible bidder, whosedescription was contained in Section II of the Bidding Documents, ITB. TheBidding Documents, however, were not among the documents supporting theprocurement transactions and not submitted for audit. But, based on the criteriaof an eligible bidder enumerated in the 2003 IRR of RA 9184, EBENEZERFarm was not eligible at the time it tendered a bid for the project.

Aside from the Bidding Documents, other documents required under RA 9184and its 2003 IRR were not also submitted for audit. The details of theunsubmitted documents pertaining to the contracts are enumerated in the Noticeof Disallowance issued by the Audit Team Supervisor, NABCOR. To name afew, among the documents not submitted are the following:

• Minutes of the pre-procurement conference pursuant to Section 20.1 of the2003 IRR of RA 9184;

• Copy of the invitations to the observers (excluding COA) in all stages of theprocurement process pursuant to Section 13;


46

• Certification by the head of the BAC Secretariat that the invitation to apply foreligibility and to bid was posted at any conspicuous place reserved for thepurpose in the premises of the procuring entity for seven calendar daysrequired under Section 21.2.1(c);

• Newspaper clipping of the publication of the IAEB in the “The Daily Tribune”newspaper;

• Sworn statement by the bidder or its duly authorized representative that each ofthe documents submitted in satisfaction of the eligibility requirements in anauthentic and original copy, or a true and faithful reproduction or copy of theoriginal, complete, and that all statements and information provided therein aretrue and correct pursuant to Section 23.8;

• Financial bid form, which includes the bid prices, pursuant to Section 25.4;• Accomplished checklist for the first and second envelope during bid opening

pursuant to Section 30.1 and 30.2; and• TWG report (including supporting documents), as reviewed by the BAC on the

evaluation and post-qualification conducted pursuant to Section 34.2.

In the absence of these documents, it could not be established whether theprocurement procedures were undertaken as prescribed to ensure that equalopportunity was extended to eligible and qualified prospective bidders; that thelone bidder was indeed eligible to participate in the bidding and for the award ofthe contract; and the government secured the most advantageous price andoffer.

In view of such deficiencies, the validity of the contracts is therefore,questionable.

11. The propriety and validity of the award of contract to Ebenezer Goat Farmfor the supply and delivery of dairy goats is questionable considering thatprocurement procedures were not compliant with the provisions of RA 9184and its 2003 IRR and not completely documented. Moreover, the eligibility ofthe bidder/supplier is likewise doubtful.

RA 9184, otherwise known as the Government Procurement Reform Act of2003, provides that government procurement shall be governed by transparencythrough wide dissemination of bid opportunities and competitiveness byextending equal opportunity to enable private contracting parties who areeligible and qualified to participate in public bidding.

In line with the said policy, and in order to enhance transparency, as a generalrule, all procurements shall be done through public bidding except for casesspecified in Article XVI of the 2003 RA 9184 where alternative mode ofprocurement may be resorted to. Public bidding or competitive bidding is amode of procurement which is open to participation by any interested party andwhich consists of the following procedures:


47

• Advertisement• Pre-bid conference• Eligibility screening of prospective bidders• Submission and receipt of bids• Evaluation of bids• Award of contract

The documents supporting the transactions which were examined disclosed thatthe above-mentioned processes were either not in accordance with theprovisions of the 2003 RA 9184 or not completely documented as discussedbelow:

a. There was no proof that the IAEB was given the widest publication, thus,failed to ensure that the government secured the most advantageous priceand offer.

Section 21.2.1 of the 2003 IRR of RA 9184 requires that, except asotherwise provided in the IRR, the IAEB shall be:

• Advertised at least once in one newspaper of general nationwidecirculation which has been regularly published for at least twoyears before the date of issue of the advertisement;

• Posted continuously in the PhilGEPS website and the website of theprocuring entity concerned, if available, and

• Posted at any conspicuous place reserved for the purpose in thepremises of the procuring entity concerned as certified by the Headof the BAC Secretariat.

As discussed earlier, the IAEB was reportedly published in the newspaperthree times. The first two IAEBs were published in the January 22, 2009and February 22, 2009 issues of The Philippine Star, while the third onewas claimed to have been published in the July 7, 2009 issue of the DailyTribune. While the publication of the IAEB in The Philippine Star wasevidenced by newspaper clippings and confirmed by the publishingcompany, the alleged publication in the Daily Tribune was not supported bya newspaper clipping and the Audit Team has yet to receive the reply to itsletter-request for confirmation with the Daily Tribune. As mentioned in theprevious discussion, there was a revision of the specifications in the IAEBfor each publication with major revision in the specifications of the allegedadvertisement in The Daily Tribune, which has no proof of publication.

There was also no proof that the IAEB was posted at any conspicuous placereserved for the purpose in the premises of the procuring entity.


48

Such condition resulted in the limited publication of the IAEB, thus, noassurance that the most advantageous price and offer was obtained by thegovernment.

b. While Minutes of the Meeting supported the alleged first pre-bidconference, no copy of attendance sheet during said conference was madeavailable to the Audit Team to validate the presence of attendees.

Based on the reported published IAEB, three pre-bid conferences werescheduled to be held as follows:

Table 24. Schedule of Pre-bid conference stated in the three IAEB published by NABCOR

Date of Publication of IAEB Newspaper Scheduled pre-bid conference

January 22, 2009 The Philippine Star January 29, 2009

February 22, 2009 March 2, 2009

July 7, 2009 The Daily Tribune July 14, 2009

BAC Resolution No. MISD-07-30-09, series of 2009 dated July 30, 2009disclosed that no bidder appeared during the January 29, 2009 and March 2,2009 scheduled pre-bid conferences. Moreover, only Ebenezer Goat Farmrepresented by Atty. Roy Movido reportedly attended the pre-bidconference on July 14, 2009. This claim, however cannot be validated as nocopy of attendance sheet during the said conference was submitted despiterequest by the Audit Team.

c. Ebenezer Goat Farm, the lone bidder, was not properly screened as it wasdeclared to have passed all the eligibility requirements despite non-submission of certain requirements under RA 9184 and its 2003 IRR.Thus, the eligibility of the bidder was questionable.

Section 23 of the 2003 IRR-A of RA 9184 sets the eligibility requirementsfor the procurement of goods and infrastructure projects. Under Section23.2, the BAC shall determine if each prospective bidder is eligible toparticipate in the bidding by examining the completeness of eachprospective bidder’s eligibility requirements or statements against achecklist of requirements, using a non-discretionary “pass/fail” criteria. If aprospective bidder submits the required eligibility document, it shall berated “passed” for that particular requirement. Failure to submit arequirement, or an incomplete or patently insufficient submission, shall beconsidered “failed” for the particular eligibility requirement concerned.

Furthermore, if a prospective bidder is rated “failed” in any of the eligibilityrequirements, it shall be considered ineligible to participate in the bidding.


49

Based on documents reviewed by the Team, the BAC found Ebenezer GoatFarm eligible for bidding despite absence of proof of submission of thefollowing eligibility requirements:

Registration certificate from Securities and Exchange Commission (SEC),Department of Trade and Industry (DTI) for sole proprietorship, orCooperative Development Authority (CDA) for cooperatives, or any proofof such registration as stated in the Bidding Documents;

Mayor’s permit issued by the city or municipality where the principalplace of business of the prospective bidder is located;

Statement of the prospective bidder of all its on-going and completedgovernment and private contracts, including contracts awarded but not yetstarted, if any, whether similar or not similar in nature and complexity ofthe contract to be bid, within the relevant period as provided in the biddingdocuments;

The prospective bidder’s audited financial statements, showing, amongothers, the prospective bidder’s total and current assets and liabilities,stamped “received” by the BIR or its duly accredited and authorizedinstitutions, for the preceding calendar year which should not be earlierthan two years from the date of bid submission;

The prospective bidder’s computation of its Net Financial ContractingCapacity (NFCC) or a commitment from a Universal or Commercial Bankto extend a credit line in favor of the prospective bidder if awarded thecontract to be bid;

Sworn statement by the prospective bidder or its duly authorizedrepresentative that:

• It is not “blacklisted” or barred from bidding by the Governmentof the Philippines (GOP) or any of its agencies, offices,corporations, or LGUs, including foreign government/foreign orinternational financing institution whose blacklisting rules havebeen recognized by the GPPB;

• It is authorizing the Head of the Procuring Entity or his dulyauthorized representative/s to verify all the documents submitted;and

• Each of the documents submitted in satisfaction of the biddingrequirements is an authentic copy of the original, complete, andall statements and information provided therein are true andcorrect.

Bidder/s Tax Clearance; and Bidder’s Certificate of PhilGEPS registration.


50

12. Out of the total procurement of 4,794 goats, 84 bucks and 680 does worthP34.02 million were not supported by Certificates of Acceptance (CoA)evidencing receipt by the beneficiaries. Moreover, disbursements amountingto P2.18 million were not supported with complete and valid documents,contrary to Section 4(6) of PD 1445 requiring that claims against governmentfunds be supported with complete documentation.

Section 4 (6) of PD 1445 provides that claims against government funds shallbe supported with complete documentation.

Records disclose that NABCOR procured 4,794 dairy goats for a total of P74.94million, details are shown below as discussed in finding no. 1 of this AuditReport:

Table 25. Summary of Payments for Goats Procured by NABCOR

CheckDV Amount

Number of GoatsPurchased

No. Date Amount Buck Doe Total

448996 1/8/2010 P5,742,000.00 P5,800,000.00 25 600 625

507660 4/19/2010 31,446,553.21 31,764,195.16 52 604 656

507663 4/20/2010 4,791,600.00 4,840,000.00 21 500 521

507713 6/24/2010 4,593,600.00 4,640,000.00 20 480 500

507718 6/28/2010 5,650,726.85 5,707,804.90 30 80 110

507743 7/28/2010 8,054,640.00 8,136,000.00 35 842 877

507794 10/13/2010 5,037,120.00 5,088,000.00 22 526 548

539423 12/29/2010 5,021,280.00 5,072,000.00 24 514 538

539690 2/21/2012 3,857,040.00 3,896,000.00 17 402 419

Total P74,194,560.06 P74,944,000.06 246 4,548 4,794

Out of the above procurement, 84 bucks and 680 does with a total cost ofP34.02 million covered by the following disbursement vouchers were notsupported with certificates of acceptance showing the distribution of the sameto the intended beneficiaries:

Table 26. Procurement of Goats not supported with Certificates of Acceptance

Check Unit Cost in P

Quantity

Cost of Procured Goats not supported byCoA

Voucher/Distribution

List

Certificateof

Acceptance(CoA)

Difference

No. DateBuck(1)

Doe(2)

Buck(3)

Doe(4)

Buck(5)

Doe(6)

Buck(7)=(3)-(5)

Doe(8)=(4)-(6)

Buck(9)=(1)x(7)

Doe(10)=(2)x(8)

Total(9)+(10)

507660 4/19/10 64,926.83 47,000 52 604 3 73 49 531 P3,181,414.67 P24,957,000 P28,138,414.67*

507718 6/28/10 64,926.83 47,000 30 80 0 0 30 80 1,947,804.90 3,760,000 5,707,804.90

539423 12/29/10 40,000.00 8,000 24 514 22 466 2 48 80,000.00 384,000 464,000.00

Total 25 539 5,209,219.57 29,101,000 34,310,219.57


51

Table 26. Procurement of Goats not supported with Certificates of Acceptance

Check Unit Cost in P

Quantity

Cost of Procured Goats not supported byCoA

Voucher/Distribution

List

Certificateof

Acceptance(CoA)

Difference

CoA attached to DV paid under CheckNo. 507764

3 21 3 21 (120,000.00) (168,000) (288,000.00)

Total number of goats procured (DV &Distribution list) and distributed (CoA)

106 1,198 28 560 84 680

Cost of unaccounted goats procured P5,089,219.57 P28,933,000 P34,022,219.57

* Based on CoA provided by Mr. DG Lozada

The Audit Team requested from the concerned agency official the submissionof certified copy of certificates of acceptance or its equivalent. To date, theAudit Team has not received the requested documents.

The absence of certificates of acceptance rendered the procurement and deliveryof 764 dairy goats costing P34.02 million doubtful. Moreover, there is also noassurance that NABCOR was able to infuse the intended number of dairy goatsto project beneficiaries.

Moreover, disbursements amounting to at least P2.10 million were notsupported with complete documents as shown in Annex G, thus, the validity,legality and actual incurrence of such expenses are doubtful.

In addition, the disbursements payable to a certain Dennis G. Lozada in the totalamount of P76,532.00 were supported by mere photocopies of documents,details of which are shown in Annex H. Because the disbursements havephotocopied documents as support, there is risk that the original copies may bepresented for payment and the possibility of a double payment is likely tohappen.

13. Cash advances amounting to P400,670.03 were utilized by persons other thanthose to whom these cash advances were granted in violation of Section 3.2.2of COA Circular No. 97-002 as reiterated under COA Circular No. 2009-2,thus accountability of the traveling employee could not be established.

Section 3.2.2 of COA Circular No. 97-002 dated February 10, 1997, asreiterated under COA Circular No. 2009-002 dated May 18, 2009, provides thatcash advance for travel expenses shall be granted to employees and officialswho are authorized to travel on official business. The cash advance is recordedin the books of accounts of the agency, under the name of the traveling person,to establish his accountability. Under Section 4.1.2 of the same circular, cashadvance should be liquidated before another may be granted.


52

Records show that the following cash advances were granted to a particularperson but were utilized for travel expenses by another employee and/or officialother than the person who drew the cash advance:

Table 27. Cash advances granted to a particular person but utilized by another employee/official(DGDP)

Check For travelexpenses of

ParticularsPayee/No./Date Amount

Dennis Lozada/448937/8/11/2009

P9,506.00 Wilfredo Coloma(NDA)

Travel to Cagayan De Oro on August 12-14,2009 re: to attend GMA Livestock CoordinatorsSymposium, conduct a project orientation ofthe DGDP and meeting/discussion with theDA-RFU Coordinators


7,031.00 Marcia Lanuza Travel to Albay on September 16-18,2009 re:Attend Livestock Summit and Support staff forthe DGDP Advocacy

EvelynDueñas/479564/6/24/2010

12,980.00 Johanne MayBuanzi andDamaso Callo

Travel to Baguio on June 27 - July 3, 2010 toserve as facilitator, member-secretariat andresource person during Agro-forestry farmerfield school (AGF-FFS) and training of trainers(AGF-TOT) curriculum development workshop


22,320.00 Travel on July 25-August 7, 2010 to serve asfacilitator-resource person in Phase I (first 10-day) of training of trainers for facilitators of FFSon Agro-Forestry to be conducted jointly byASEAN IPM, Kalikasan and DA-Charm-2charged under ASEAN IPM


16,658.00 Damaso Callo Travel to Northern Mindanao on August 29-September 4, 2010 as technical resourceperson and guide during the study tour ofRwandan government officials to visit and learnFFS experiences in the Northern Mindanaocharged under ASEAN IPM


3,470.00 RaymondBerzabal

Travel to Ifugao and Baguio on March 16-18,2010 to assist in the inspection of upgradedgoats for delivery to Ifugao


2,170.00 Travel to Batangas on March 29, 2010 to assistin the inspection of upgraded goats for deliverycharged under LEDP.


2,970.00 Travel to Batangas from April 14-16, 2010 toassist in the inspection of imported goats fordelivery to Batangas charged under LEDP.


3,620.00 Travel to Baguio and Ifugao on April 19-21, 2010


1,400.00 Travel to Pampanga and Baguio City on April 27-30, 2010 to assist in the distribution of upgradedgoats and to attend seminar on DGDP


53





12,920.00 Travel to CDO on May 6-8, 2010 for theinspection of imported goats delivered to Region10

Dennis Lozada/448934/810/2009

17,959.00 Marcia Lanuza(PEO V)

Travel to Cagayan De Oro City on August 11-14,2009 re: Present Dairy Goat Dev't. Project toGMA- coordinators, meeting, with MindanaoRFU Regional Director and attend GMAworkshop


12,429.00 Romulo Relevo Liquidation of Cash Advance and reimbursementof expenses during travel to Cebu Oct. 20-23,2009, site validation of beneficiaries


28,600.00 Precious GaleIsleta (ProjectAssistant)

Travel to Cebu on Feb. 16-18, 2010 re: selectionof dairy goat for Region 6 and 8


33,160.00 KathleenZafranco

Travel to Bohol on Feb. 22-26, 2010 re: selectionof goats in Region V


12,687.83 Liquidation of Cash Advance and reimbursementof expenses during travel to Bohol Feb. 22-26,2010 selection of goats in Region V


2,000.00 Precious GaleIsleta

Travel to Baguio City for the seminar on DGDPon April 27-30, 2010 at Hotel Supreme

Evelyn Dueñas/507603/1/19/2010

4,600.00 Melvin Dichoso Travel to Tarlac and Nueva Ecija to supervisegoat dispersal in Region 3 on January 20,2010

Evelyn Dueñas/507693/5/17/2010

24,004.00 Felipe Reolalas Travel to Palawan on May 18 - 21, 2010 for thevalidation of identified DGDP beneficiaries

Leandro Jonson/507829/2/28/2011

3,205.00 Jesus Binamira Travel to Baguio City on Jan. 25-27,2011 toattend the Joint Training oftrainers/reinforcement training course(TOT/RTC) and Farmer Field School (FFS) onAgro-Forestry in Bontoc, Mt. Province on Jan.26, 2011 charged under ASEAN IPM

Leila Mar Aquino/507621/2/26/2010

15,170.00 Felipe Reolalas Travel to Tuguegarao, Isabela, Quirino andNueva Vizcaya on February 28, 2010 to validateidentified recipients for DGDP

Ma. TheresaIgnacio/507701/6/1/2010

12,500.00 Romulo Relevo Travel to CLSU Nueva Ecija on June 1-2, 2010to assist Mr. Relevo in the inspection of importedgoats delivered by Ebenezer to CLSU, conferwith Dr. E. Cruz regarding goats still underCLSU's care and their expenses after thequarantine period

Raymond 18,090.00 Palawan July 14-16, 2010 supervise the


54




Berzabal/507767/8/23/2010

distribution of goats in Region 4B

Romulo Relevo/ 40,055.00 Wilfredo Coloma,Felipe Reolalasand PatriciaCuaresma(DGDP TWGMembers)

Reimbursement for travel to Davao on March 26-27, 2009 re: Farm visit to the Baptist Dairy GoatFarm and Pueritisfina and on January 15-16,2010 re: Meeting with beneficiaries, LGU and DAofficial charged under LEDP.

Romulo Relevo/ 22,038.00 Sandra Alfiler(ProcurementAssistant)

Travel to Bohol on December 3-4, 2009 re:DGDP Launching

Romulo Relevo/ 24,000.00 RaymondBerzabal (ProjectAssistant)

Travel to Pampanga and Nueva Ecija on March4-6, 2010 re: Assist arrival of imported goats

Romulo Relevo/ 9,200.00 Erson Luces Travel to Munoz Nueva Ecija on April 6-8, 2010for the ear tagging of imported goats chargedunder LEDP.

Romulo Relevo/ 25,927.20 Nimfa Cruz,Sandra Alfilerand AngelBalisoro

Legazpi, Masbate, Camarines Sur, CamarinesNorte and Naga City May 17-21, 2010 inspectionand validation of sites of Dairy Goat beneficiaries

Total P400,670.03

While there was physical transfer of cash from one officer to another, theaccountability is retained by the person who drew the cash advance because hisname appears in the disbursement voucher and books of accounts.


55

Management Comments and Team’s Rejoinder

Management Comments Team’s Rejoinder

Provided by Atty. Francisco M. Villano, Jr., Undersecretary-Designate forAdministration and Finance, Chairman, DA – Transition ManagementCommittee

For Observation Nos. 1 to 6 and 10 to 12

We take note and respectfully submit to theHonorable Auditor’s recommendation.

We appreciate Management’sreaction to the Audit Team’sobservations andrecommendations.

For Observation No. 13

We take note and respectfully submit on the firstrecommendation of the Honorable Auditor toensure compliance with rules and regulations onthe grant, utilization and liquidation of cashadvances and discourage the practice oftransferring accountability.

As regards second recommendation of AuditObservation No. 13, the DA-TMC is in theprocess of preparing necessary demand lettersaddressed to the previous officials andemployees of NABCOR who are liable for theirunliquidated cash advances. We will ensure thatany documents addressed to the previousofficials and employees of NABCOR and theircorresponding reply-letters, if any, would besubmitted to the Honorable Auditor for perusal(management comment under letter dated May11, 2018).

As of date, it cannot possibly require theliquidation of the cash advances considering thatwe are currently reviewing the voluminousdocuments retrieved from the office of thedefunct NABCOR (additional comment underletter dated August 14, 2018).

We appreciate Management’sreaction to the Audit Team’sobservation andrecommendation.

We expect to be furnishedwith certified copy ofdemand letters sent toresponsible officials andemployees of the defunctNABCOR regarding theliquidation of their cashadvances as well asLiquidation Reports andsupporting documents thesoonest possible time.

For Observation Nos. 7 to 9

We take note and respectfully submit to the We appreciate Management’s


56


Honorable Auditor’s recommendation. reaction to the Audit Team’sobservations andrecommendations.

The Audit Team recommended that:

• DA, in coordination with the Regional Field Units:

- Conduct thorough study as to feasibility of a project before funding andimplementation to ensure attainment of the project’s objective(Observation No. 1);

- Exert efforts to properly enforce the loan agreement with goat beneficiariesand redistribute goat offspring to other beneficiaries (Observation No. 2);

- Seek the cooperation of the Provincial, City and Municipal Agriculturists toprovide immediate support to goat beneficiaries who need assistance withregard to the proper care and management of the dairy goats still on hand(Observation No. 3); and

- Gather data about the problems encountered by the goat beneficiaries andoffer possible solutions taking into consideration the alternative courses ofactions that may be suggested by the Provincial, City or MunicipalAgriculturists (Observation No. 4).

• Moreover, the Audit Team recommended that DA conduct further investigationand hold persons liable, if warranted, for:

- any improper distribution of the dairy goats (Observation No. 5);- awarding the contract for the supply and delivery of dairy goats to a lone

bidder with questionable eligibility (Observation No. 10);- the procurement procedures for the dairy goats were not compliant with the

provisions of RA 9184 and its 2003 IRR (Observation No. 11);- the procedural lapses committed in the procurement of milking machines

(Observation No. 7);- the payment of milking machines despite its non-compliance with the

technical specifications of the procurement contract (Observation No. 8);

RECOMMENDATIONS


57

• Inquire about the current status of the milking machines and consider thepossibility of redistributing to other beneficiaries who are in need of the same.Require the immediate delivery of the milking machine still in the possession ofthe supplier and identify its appropriate beneficiary (Observation No. 6);

• Comply with procurement rules and regulations to ensure economy ofgovernment operations. (Observation No. 7);

• Ensure economical operation and complete documentation of procurement andas much as possible, conduct market research in order to obtain informationabout reasonable estimated price of items to be procured to save on cost.(Observation No. 9);

• Require submission of complete documents in order to ensure compliance withthe requirements for:

- Publication of IAEB;- Minutes of the Meeting for conduct of pre-bid conference; and- Eligibility requirements of bidders (Observation No. 11);

• Require Ebenezer Goat Farm to submit Certificates of Acceptance as proof ofdelivery of P34.02 million worth of dairy goats. Failure to do so within areasonable time after demand should be sufficient cause to take proper actionagainst Ebenezer Goat Farm. Further, investigation should be conducted todetermine and hold persons liable for the disbursements without proof ofdelivery; and require the former officials and employees of NABCOR to submitthe lacking supporting documents identified in Annexes G and H. Failure to doso within a reasonable time after notice should be sufficient cause fordemanding refund of the amount received by the concerned persons.(Observation No. 12); and

• Ensure compliance with rules and regulations on the grant, utilization andliquidation of cash advances and discourage the practice of transferringaccountability. Also, require the liquidation of cash advances, otherwise aNotice of Disallowance shall be issued for the unsettled amount. (ObservationNo. 13).


58

ASEAN Integrated Pest Management (IPM) Knowledge Network

14. The reported disbursements of P8.24 million was in excess of the P6.00million fund received from the DA. Out of the reported disbursements, a totalof P4.24 million was incurred either before or after the effective period of theMOA between NABCOR and DA, hence there was an unused fund balance ofP2.00 million which NABCOR failed to return/refund to the DA.

The MOA between DA and NABCOR provides a one year effective periodstarting December 4, 2008 until December 3, 2009. One of the obligations ofNABCOR under the said MOA is to return/refund to DA any amount whichremain unused after the completion of the project and any disallowed amountafter the financial audit. Since IPM Knowledge Network is an on-goingproject/activity of NABCOR, expenses chargeable against the fund receivedshould only pertain to those incurred within the effective period of the MOA.

Records disclose that expenses of at least P4.24 million were incurred andcharged against the Malampaya Fund either prior to or after the effective periodof the MOA, details of which are shown below:

Table 28. Expenses charged against Malampaya Fund either prior to or after theeffective period of the MOA

Nature of Expense Amount Date Incurred/Paid

Services-Other Professional P3,331,342.00 December 2009, January-December2010, January-May 2011

Travel 347,579.50 May-June 2008, January-October2010, January 2011

Supplies Office 140,086.88 February-September 2010, February-March 2011

Training Expenses 116,028.00 April and June 2011

Communication 105,023.37 December 2009, January-May 2010,July-December 2010, January-February 2011

Miscellaneous 64,218.35 January, March, May-July,September, October, December2010, January-March 2011

Gas, Oil and Lubricants 63,704.03 December 2009, January-December2010, February-March 2011

Representation Expense 21,459.25 April-July, October 2010, February-March 2011

Other Maintenance andOperating Expenses

20,072.68 December 2009, January 2011

Supplies Other 16,096.38 December 2009, February-July 2010


59

Table 28. Expenses charged against Malampaya Fund either prior to or after theeffective period of the MOA

Nature of Expense Amount Date Incurred/Paid

Supplies Agricultural 14,017.50 February-April 2010

Transportation and Delivery 2,399.00 May-June 2010, March 2011

Other Expenses 1,901.00 May 2010

Postage and Deliveries 110.00 May 2010

Total P4,244,037.94

The expenses for Services-Other Professional consisted of salaries covering theperiod after December 3, 2009, while the travel expenses consisted of paymentsfor travels undertaken before or after the effective period of the MOA. Theother expenses were paid outside the effective period of the MOA based on thedate of check.

In effect, there was an unused fund balance of P2.00 million from the P6.00million fund received from DA, which was not returned/refunded, as computedbelow:

Table 29. Computation of unused fund balance

Funds received from DA P6,000,000.00

Less Chargeable Disbursements:

Total Reported Disbursements P8,240,846.01

Less: Disbursements outside effective period ofMOA

4,244,037.94 3,996,808.07

Fund Balance P2,003,191.93

Since expenses incurred within the effectivity of the MOA amounted toP3,996,808.07, then these are the only expenses chargeable to MalampayaFund. The fund balance of P2.00 million should have been returned to the DA.To date, no refund was ever made.

15. The propriety of charges to the fund and extent of the attainment of project’sobjectives could not be assessed in the absence of work and financial planand quantitative performance indicators.

The MOA clearly states the obligations of the parties while the work andfinancial plan contains the specific activities that should be undertaken withcorresponding budget or estimated cost, expected output to be accomplishedand performance indicators. The work and financial plan serves as guide in theutilization of the funds received.


60

The MOA between the DA and NABCOR disclosed that the obligations ofNABCOR in relation to the implementation of the project were not clear andstated in general terms. There was also no work and financial plan which shouldstate the specific items of expenditure that may be charged against theMalampaya Fund and the proposed activities to be undertaken and the expectedoutput.

In effect, the propriety of the expenses charged against the fund received cannotbe determined effectively in view of these deficiencies in the agreement.Moreover, the accomplishment of NABCOR cannot be assessed whether theywere in accordance with the intention for which the funds were received.Neither can the attainment of the project objectives be assessed properly due tothe absence of qualitative or quantitative performance indicators.

16. Disbursements for various expenses amounting to P2.76 million were notsupported with complete and valid documents as required under Section 4(6)of PD 1445.

Section 4 (6) of PD 1445 provides that claims against government funds shallbe supported with complete documentation.

Contrary to the abovementioned provision of law, records show thatdisbursements amounting to at least P2.76 million were not supported withcomplete documents such as Contract of Services, Daily Time Records,Certification of Work Accomplished, Boarding Passes, Terminal Fee Receipts,Certificate of Appearance and original copy of Plane tickets, Itinerary of Travel,Certificate of Travel Completion, Summary of Expenses, Summary ofReimbursements, Official Receipts, Sales Invoices, Reimbursement ExpenseReceipts, Certificate of Vehicle Used and Justification for Vehicle Repair. Suchexpenses are summarized below:

Table 30. Expenses supported with insufficient documents

Nature of expenseTotal by Nature

of ExpenseDocuments Required

Services-OtherProfessional

P2,083,690.00 Complete pages of Contract of Services, Daily TimeRecords, Certification of Work Accomplishment

Travel Expenses-Foreign 553,993.99 Boarding passes, Terminal Fee Receipts, Certificate ofAppearance, original copy of Plane tickets, Itinerary ofTravel and Certificate of Travel Completion

Travel Expenses-Local 40,694.00 Boarding passes, Plane ticket, Certificate of Appearance

Supplies Office 36,329.43 Original copy of supporting documents such as Summary ofExpenses, Summary of Reimbursement, Official Receipts,Sales Invoices

Gas, Oil and Lubricants 14,400.00 Original copy of supporting documents such as OfficialReceipts, Invoices, Certification for use of vehicle,


61

Table 30. Expenses supported with insufficient documents

Nature of expenseTotal by Nature

of ExpenseDocuments Required

Justification for repair of vehicle

Supplies Agricultural 14,017.50 Original copy of supporting documents such as Summary ofExpenses, Summary of Reimbursements, ReimbursementExpense Receipts, Official Receipts and Sales Invoices

Other Maintenance andOperating Expenses

10,320.00 Original copy of supporting documents such as Summary ofReimbursement, Certification, Justification of Car RepairBills and Receipts

Miscellaneous 7,255.00 Original copy of supporting documents such asReimbursement Expense Receipts, Attendance sheet,Summary of Expenses, Parking fee receipts, Request forReimbursements, Summary of Reimbursements, Certificateof vehicle used and Justification for car repair

Representation Expenses 2,694.25 Original copy of receipts

Other Expenses 1,901.00

Transportation and Delivery 240.00

Total P2,765,535.17

The details of documentary deficiencies are shown in Annex I.

17. Cash advances granted for travel totaling P669,826.79 remain unliquidated,as of June 5, 2015 ranging from 1,705 days to 2,244 days delayed. Of thisamount, P78,524.00 was utilized by persons other than those to whom thecash advance was granted in violation of Section 3.2.2 of COA Circular No.97-002, as reiterated in COA Circular No. 2009-2, thus accountability oftraveling employee could not be established.

Under existing rules and regulations, officials and employees may be authorizedto travel on official business upon issuance of official travel documents. Therelated traveling expenses in the form of cash advances, may be claimed prior tothe actual period of authorized travel. Section 3.1.2 of COA Circular No. 96-004 dated April 19, 1996, cash advances granted for travel expenses are subjectto liquidation. These are considered liquidated upon submission of liquidationreport supported by the following documents, among others:

• Travel Order• Itinerary of Travel• Certificate of Travel Completed (Appendix B)• Plane, boat or bus tickets covering actual transportation fare from the official

station or residence to the place of destination and back; and• Certificate of Appearance or a copy of the report on the travel undertaken duly

noted by the agency head or his authorized representative.• Itinerary/Receipt (electronic ticket), together with used boarding pass as proof

that the passenger took the flight in case the tickets are electronically issued byan airline company.


62

These are the same documents needed to support claims for reimbursement ofactual expenses on authorized travels.

It is further provided under Section 4.1.2 of COA Circular No. 97-002 datedFebruary 10, 1997, as reiterated under COA Circular No. 2009-002 dated May18, 2009, that no additional cash advance shall be allowed to any official oremployee unless the previous cash advance given him is first settled or a properaccounting thereof is made. For local travel, the concerned official or employeeis required to render an account of his cash advance within 30 days upon returnto his permanent official station. On the other hand, cash advance for foreigntravel should be liquidated 60 days from the completion of the travel.

As of June 5, 2015, cash advances granted to officers and employees for localand foreign travel amounting to P669,826.79 remain unliquidated. Detailsfollow:

Table 31. Unliquidated Cash Advances as of June 5, 2015

CheckUnliquidated

amount

For travelexpenses

ofPurpose of travel

No. of daysoutstanding*Payee/No./Date Amount

DennisLozada/449023/3/9/2009

P2,670.00 P2,670.00 DamasoCallo Jr.

Travel to Sarrat, Ilocos Norteand Sinait on Mar. 8-11, 2009to provide technical assistanceto Northern Foods Corporation

2,244

DennisLozada/449024/3/9/2009

14,626.00 14,626.00 Travel to Malaybalay, Bukidnonon Mar 12-22, 2009 to providetechnical assistance as afacilitator of the season-longTraining of facilitators for TFM

2,235

Leila MarAquino/449065/6/15/2009

9,270.00 9,270.00 Travel to Tacurong City, SultanKudarat on June 16-26, 2009 toprovide technical assistance toKASAKALIKASAN andSEARICE

2,139

Evelyn Duenas/479564/6/24/2010

12,980.00 6,490.00 Travel to Baguio City on June27-July 3, 2010 to serve asfacilitator, member-secretariatand resource person duringAgro-forestry farmer field school(AGF-FFS) and training oftrainers (AGF-TOT) curriculumdevelopment workshop

1,767


22,320.00 11,160.00 Travel to Bontoc, Mt. Provinceon July 25-Aug. 7, 2010 toserve as facilitator-resourceperson in Phase I (first 10-day)of training of trainers forfacilitators of FFS on Agro-Forestry to be conducted jointlyby ASEAN IPM, Kalikasan andDA-Charm-2

1,732


63


CheckUnliquidated

amount

For travelexpenses

ofPurpose of travel



16,658.00 16,658.00 Travel to Bukidnon andCagayan de Oro City on Aug.29-Sept 4, 2010 to serve astechnical resource person andguide during the study tour ofRwandan government officialsto visit and learn FFSexperiences in NorthernMindanao

1,705

Jesus Binamira/449030/3/25/2009

8,000.00 8,000.00 JesusBinamira

Travel to Dagupan City on May29-31, 2009 to attend pilot FFS

2,223


12,270.00 12,270.00 Travel to Cagayan Valley onApr. 18-21, 2009 to attend DAManCom and meet withregional and provincial IPMcoordinators

2,206


53,446.18 53,446.18 Travel to Bangkok, Thailand onApr. 25-30, 2009 to attend the65th Session of the UNeconomic and Social for Asiaand Pacific

2,195


20,000.00 20,000.00 Travel to Bangkok, Thailand onApr. 25-30, 2009 to attend the65th Session of the UNeconomic and Social for Asiaand Pacific (airfare)

2,195


56,310.48 56,310.48 Travel to Rome on May 23-31,2009 to attend and participatein the IPM week at FAO, Rome

2,165


38,585.57 38,585.57 Travel to Ho Chi Minh City,Vietnam on Aug. 10-14, 2009 toattend 30th AMAF meeting asone of the members of Phil.Delegation to the special SOM

2,090


141,396.06

141,396.06 Travel to Brunei on Aug. 18-22,2009 to provide technicalassistance on rice program

2,082


45,343.68 45,343.68 Travel to Brunei on Sept. 22-26,2009 to provide technicalassistance on rice program,including IPM charged underASEAN IPM.

1,999


60,866.57 60,866.57 JesusBinamira

Travel to Brunei on Nov. 5-12,2009 to attend the SOM-AMAFand SOM-AMAF+3 and theAMAF and AMAF+3 in BandarSeri Begawan

1,999

Splendid holidaysTravel and Tours/479501/11/5/2009

28,378.53 28,378.53 Travel to Brunei on Nov. 5-12,2009 to attend the SOM-AMAFand SOM-AMAF+3 and theAMAF and AMAF+3 in Bandar

1,907


64


CheckUnliquidated

amount

For travelexpenses

ofPurpose of travel


Seri Begawan (airfare)


59,325.63 59,325.63 Travel to Brunei on Feb. 10-16,2010 to provide technicalassistance to Brunei gov’t. onrice production

1,907


41,197.63 41,197.63 Travel to Brunei on Feb. 10-16,2010 to provide technicalassistance to Brunei Gov’t. onrice production (airfare)

1,907


12,980.00 6,490.00 JohanneMay Buanzi

Travel to Baguio City on June27-July 3, 2010 to serve asfacilitator, member-secretariatand resource person duringAgro-forestry farmer field school(AGF-FFS) and training oftrainers (AGF-TOT) curriculumdevelopment workshop

1,767


22,320.00 11,160.00 Travel to Bontoc, Mt. Provinceon July 25-Aug. 7, 2010 toserve as facilitator-resourceperson in Phase I (first 10-day)of training of trainers forfacilitators of FFS on Agro-Forestry to be conducted jointlyby ASEAN IPM, Kalikasan andDA-Charm-2

1,732


78,547.37 26,182.46 SerafinPalteng

Travel to Brunei on Aug. 18-22,2009 to provide technicalassistance on rice program(airfare)

2,082

Total P669,826.79

* from due date of Liquidation Report

On the basis of the number of days delayed, there is no assurance that the cashadvance was still intact as of audit date. Due to the absence of liquidationreports, there was no way of determining whether the official travels were reallyundertaken in accordance with the approved itinerary of travel. Moreover, itcould not be assessed if there was any excess cash advance due to possiblecancellation of the travel or termination of the travel in advance of the itinerary.

It was also noted that in the disbursement voucher for the grant of cash advance,the payee for the check was different from the person who will use the cashadvance (per “Particular Section of the DV”). Of the total outstanding cashadvance of P669,826.79, the amount of P60,874.00 was utilized by personsother than the payee/person who drew the cash advance. Details are shown inthe next page:


65

Table 32. Cash advances granted to a particular person but utilized by another employee/official(ASEAN IPM Knowledge Network)

Check Amt. bynature ofexpense

Utilized fortravel

expenses ofParticulars

Payee/No/Date Amount


P2,670.00 P2,670.00 DamasoCallo Jr.

Travel to Sarrat, Ilocos Norte andSinait, on March 8-11, 2009 to providetechnical assistance to NorthernFoods Corporation


14,626.00 14,626.00 Travel to Malaybalay Bukidnon onMarch 12-22, 2009 to providetechnical assistance as a facilitator ofthe season-long Training of facilitatorsfor TFM

Leila MarAquino/449065/6/15/2009

9,270.00 9,270.00 Travel to Tacurong City, SultanKudarat on June 16-26, 2009 toprovide technical assistance toKASAKALIKASAN and SEARICE

Everlyn Duenas/479564/6/24/2010

12,980.00 6,490.00 DamasoCallo Jr./JohanneMay Buanzi

Travel to Baguio on June 27 - July 3,2010 to serve as facilitator, member-secretariat and resource personduring Agro-forestry farmer fieldschool (AGF-FFS) and training oftrainers (AGF-TOT) curriculumdevelopment workshop


2,320.00 11,160.00 Travel on July 25-August 7, 2010 inBontoc, Mt. Province to serve asfacilitator-resource person in Phase I(first 10-day) of training of trainers forfacilitators of FFS on Agro-Forestry tobe conducted jointly by ASEAN IPM,Kalikasan and DA-Charm-2


16,658.00 16,658.00 DamasoCallo Jr.

Travel to Bukidnon and Cagayan deOro City, Northern Mindanao onAugust 29- September 4, 2010 toserve as technical resource personand guide during the study tour ofRwandan government officials to visitand learn FFS experiences inNorthern Mindanao charged underASEAN IPM

Total P60,874.00

In effect, the accountability of each employee or official may not be readilyidentified or established as the responsibility for the liquidation of the cashadvance rests with the employee or official to whom such cash advance wasgranted.


66

Management Comments and Team’s Rejoinder


Provided by Atty. Francisco M. Villano, Jr., Undersecretary-Designate forAdministration and Finance, Chairman, DA – Transition ManagementCommittee

For Observation Nos. 14 and 15

We take note and respectfully submit to theHonorable Auditor’s recommendation.

We appreciate Management’sreaction to the Audit Team’sobservations andrecommendations.

For Observation Nos. 16 and 17

DA cannot submit the complete documentationconsidering that the DA-TMC is in the processof demanding payment from previous officialsand employees liable for outstanding cashadvances (based on letter dated May 11, 2018).

DA cannot possibly require the liquidation of thecash advances considering that it is currentlyreviewing the voluminous documents retrievedfrom the office of the defunct NABCOR (basedon letter dated August 14, 2018).

As regards ensuring compliance with rules andregulations on the grant, utilization andliquidation of cash advances, DA respectfullysubmitted to the Honorable Auditor’srecommendation.

As discussed in the report,this requirements arenecessary to determine thevalidity and propriety ofcharges made againstMalampaya fund.

That DA

The Audit Team recommended that DA:

• Claim the refund of unused fund balance from NABCOR and properlymonitor fund utilization and actual project implementation, ensuringachievement of project goals and compliance with the MOA (ObservationNo. 14);

RECOMMENDATIONS


67

• Ensure that activities/projects to be undertaken in cooperation with otheragencies be implemented based on a work and financial plan which clearlystates quantitative performance indicators as basis for assessing attainmentof project objective (Observation No. 15);

• Submit the complete documentation supporting disbursements totalingP2.76 million, otherwise Notice of Disallowance shall be issued for theundocumented disbursements (Observation No. 16); and

• Immediately demand submission of liquidation documents for the longoutstanding cash advances from the concerned officials, otherwise, a Noticeof Disallowance shall be issued to officials/employees who drew the cashadvances. Henceforth, ensure compliance with rules and regulations on thegrant, utilization and liquidation of cash advances and discourage thepractice of transferring accountability (Observation No. 17).

68

Part IV

Annexes

Annex A

Annex A

Annex A

Annex B

Annex B

Annex B

Annex B

Annex C

Annex C

Annex C

Annex C

Annex C

Annex D


Expense for inspection and pre-selection of goats

Date No. Amount No. Amount

10/22/10 507795 P2,000.00 10102763 P2,000.00 Dexter Sevilla

Travel Expenses and per diems incurred

during conduct of actual selection, ear

tagging, hauling and distribution of goats

at Batangas last Sept. 8-9, 2010

10/29/10 50AA7796 13,104.64 10102762 13,104.64 Nelson Denosta

Travel expenses incurred during actual

ocular inspection and selection of dairy

goat to Cebu and Davao City

11/3/10 507798 6,648.00 10102781 6,648.00

Travel expenses in Cebu last October 19-

21, 2010 to assist in the selection of

upgraded goats for delivery to Region 5

(Masbate)

11/24/10 507800 3,917.50 10112955 3,917.50

Reimbursement for travel to Unisan last

November 17-19, 2010 to assist in the

validation of farm/selection and delivery

of upgraded goats

7/5/11 539512 2,837.64 11061314 2,837.64

Reimbursement for travel to San

Fernando, Pampanga last May 25, 2011

re: meeting with Agrifreeze procurement;

selection of goat for Region 2 in Tarlac

7/7/11 539515 4,285.59 11061315 4,285.59

Reimbursement for travel to Batangas

last Feb 28, 2011 re: validation and

selection of goats for Onisan

8/1/11 539529 1,198.40 11071546 1,198.40 Romulo Relevo

Reimbursement for travel to Batangas

last July 1, 2011 re: selection of dairy

goats in Batangas as repayment for

delivery in Tagaytay

8/11/09 448935 219,579.10 9082651 219,579.10 Dennis Lozada

Cash advance for travel to Melbourne,

Australia on August 17-31, 2009 re:

Assist the selection team in the

procurement of imported goat

6/28/10 507716 6,480.00 10061714 6,480.00 Dexter Sevilla

Travel expenses incurred for travel to

Rizal on February 16-19, 2010 re: Assist

the GIP Coordinator in the final

evaluation of target recipients; Batangas

& points on March 16-18, 29-31, 2010 re:

Conduct actual interview, investigation

and assessment of poultry dairy goat

farms as target recipients & actual

selection, ear tagging and hauling of

goats

Dennis Lozada

Check DVPayee Particulars

Raymond Berzabal

1 of 5

Annex D



6/28/10 507717 6,480.00 10061712 6,480.00 Jacky Lito Andal

Travel expenses incurred during travel to

Tanay, Antipolo Jalajala, Taytay, Baras,

San Mateo, Rizal, on February 16-19,

2010 re: Assist the GIP Coordinator in

the final evaluation of target recipients for

imported Dairy Goat Stock and local

Goat Stock module; Batangas Points on

March 16-18, 29-31, 2010 re: Conduct

actual interview, investigation and

assessment of potential dairy goat farms

as target recipients & conduct actual

selection, ear tagging and hauling of

goats

7/6/10 507721 10,254.00 10071862 10,254.00 Precious Gale Isleta

Travel expenses in Davao on June 30-

July 2, 2010 re: Assist in selection and

delivery of upgraded goats

7/13/10 507737 3,220.00 10071980 3,220.00 Dexter Paculan

Cash advance for travel to Pangasinan

on July 13-15,2010 re: Tagging,

Inspection and delivery of Goat

7/13/10 507738 10,452.00 10071978 10,452.00

Travel expenses incurred in Davao on

June 30- July 2, 2010 re: Asist in

selection and delivery of upgraded goats

7/13/10 507739 1,273.00 10071981 1,273.00

Travel expenses incurred in Pampanga &

Bataan on June 24, 2010 re: Assist n

selection and delivery of upgraded g oats

in region 3

7/27/10 507742 5,148.00 10072039 5,148.00

Travel expenses incurred in Batangas on

July 6-7, 2010 & Pampanga on July 8-9,

2010 re: Assist n selection and delivery

of upgraded goats

4/21/10 507664 2,915.00 10041163 2,915.00 Dexter Paculan

Reimbursement - travel expenses to

Ormoc on April 8-12, 2010 re : Inspection

and Ear tagging of Goats

5/5/10 507675 12,920.00 10051300 12,920.00 Dennis Lozada

CA - travel expenses of Raymond

Berzabal to CDO on May 6-8, 2010 for

the inspection of the delivery of imported

goats to Region 10

5/5/10 507676 4,170.00 10051317 4,170.00 Dexter Paculan

CA - travel to Baguio City on May 5-8,

2010 for the inspection of the delivery of

imported goats to CAR

Raymond Berzabal

2 of 5

Annex D



9/6/11 539567 1,900.00 11091939 1,900.00

Travel expenses re: Selection of Dairy

Goat in Batangas on July 1, 2011

1/26/10 507604 13,213.00 10010218 13,213.00

CA - travel in Cagayan De Oro on Jan.

27-29, 2010 re: selection and delivery of

goat in Region 10

2/2/10 507605 17,000.00 10020309 17,000.00

CA - travel to Davao & Bansalan on

February 3-5, 2010 re: supervise the

selection, eartagging and blood sampling

of goat in Region 11

2/2/10 507606 17,000.00 10020312 17,000.00 Romulo Relevo

CA - travel to Davao & Bansalan on

February 3-5, 2010 re: selection of dairy

goat for Region 10 & 11

2/10/10 507611 28,600.00 10020395 28,600.00 Dennis Lozada

CA - travel to Cebu with Prescious Gale

L. Isleta (Project Assistant) on Feb. 16-

18, 2010 re: selection of dairy goat for

Region 6 & 8

2/17/10 507614 20,830.00 10020454 20,830.00 Rhina Concepcion

CA - travel to Bohol on Feb 22-26, 2010

re: selection of goats in Region VII

2/17/10 507615 19,600.00 10020494 19,600.00Mark Anthony

Esperas

CA - travel to Bohol on Feb 22-26, 2010

re: to assist selection of goat for Region

VII

3/11/10 507626 10,549.00 10030756 10,549.00 Romulo Relevo

CA - travel to Davao on March 17-19

2010 re: Selection of goats for regions 6

& 8; delivery of goats for region 11

3/16/10 507628 3,470.00 10030784 3,470.00 Dennis Lozada

CA - travel of Raymond Berzabal to

Ifugao & Baguio on March 16-18, 2010

re: To assist in the inspection of

upgraded goats for delivery to Ifugao

3/16/10 507629 3,670.00 10030789 3,670.00 Victor Roman Cacal

CA - travel to Ifugao & Baguio City on

March 16-18, 2010 re: Inspection and

acceptance of upgraded goats for

delivery to Ifugao

3/17/10 507630 12,733.00 10030785 12,733.00 Divina Blanco

CA - travel to Davao on March 17-19

2010 re: Selection of goats for regions 6

& delivery of goats for region 11

10/7/10 507789 1,337.00 10092422 16,637.00 Victor Roman Cacal

Reimbursement per liquidation of

DV#10040990 check no. 507652 for

travel to Davao City on April 6-8, 2010

re:Selection and delivery of local

upgraded goat modules for region 8 & 11

8/4/10 507751 5,220.00 10082164 5,220.00 Dexter Paculan

CA - travel to Region 1 and CAR on

August 3-7, 2010 re:Selection, tagging

and delivery of imported goat

Dennis Lozada

3 of 5

Annex D



8/10/10 507752 4,461.00 10082181 4,461.00 Raymond Berzabal

Travel expenses in Pampanga,

Zambales & Calatagan, Batangas &

Cavite on July 20-21, 27 & 28, 2010 re:

Assist in selection of upgraded goats

region IV A & 3

8/10/10 507753 3,228.00 10072112 3,228.00 Dexter Paculan

Travel to Region I on July 20-22, 2010 re:

Selection, Ear Tagging and 2nd delivery

of Local Goat

6/1/10 507701 12,500.00 10051555 12,500.00 Ma. Theresa Ignacio

CA - travel to CLSU Nueva Ecija with

Romulo Relevo on June 1-2, 2010 re:

Assist Mr. Relevo in the inspection of

imported goats delivered by Ebenezer to

CLSU, confer with Dr. E. Cruz regarding

goats still under CLSU's care and their

expenses after the quarantine period

6/2/10 507702 5,022.00 10051495 5,022.00

Travel expenses incurred - Pampanga on

May 18-19, 2010 & Batangas, Rizal on

May 20-22, 2010 to sssist in selection &

delivery of upgraded goats

6/15/10 507709 2,668.00 10061619 2,668.00

Travel to Pampanga on May 27-28, 2010

to assist in selection and delivery of

upgraded goats

6/21/10 507711 4,640.00 10061766 4,640.00

Travel expenses in Batangas on June 2-

4 & 8-9, 2010 to assist in the selection

and delivery of upgraded goats

6/25/10 507715 6,570.00 10061804 6,570.00

Travel expenses in Region 2 on June 15-

19, 2010 & Batangas on June 10-11,

2010 re: Assist in selection and delivery

of upgraded goats

3/29/10 507634 2,170.00 10030899 2,170.00 Dennis Lozada

CA for Raymond Berzabal - travel to

Batangas on March 29, 2010 to assist in

the inspection of upgraded goats for

delivery charged under LEDP.

3/29/10 507635 2,770.00 10030900 2,770.00

CA - travel to Batangas on March 29-30,

2010 for the selection/inspection and

acceptance of upgraded goats charged

under LEDP.

4/5/10 507652 15,300.00 10040990 15,300.00

CA - travel to Davao City & Davao Del

Norte on April 6-8, 2010 for the selection

and delivery of local upgraded goat

modules for region 8 & 11, 2010 charged

under LEDP.

Raymond Berzabal

Victor Roman Cacal

4 of 5

Annex D



4/7/10 507654 12,063.00 10041010 12,063.00 Dexter Paculan

CA - travel to Ormoc on April 8-12, 2010

to inspect and Ear Tag goats charged

uder LEDP.

4/8/10 507655 2,970.00 10041006 2,970.00 Dennis Lozada

CA for the travel to Batangas of

Raymond Berzabal from April 14-16,

2010 to assist in the inspection of

imported goats for delivery to batangas

charged under LEDP.

P546,366.87 P561,666.87Total

5 of 5

Annex E


Dairy Goat Development Project

Interview and Confirmation Replies

Nature & Specific

agreementTerm

King Solomon Dairy Goat

Project/Lucog 4-H Club, Tabuk

City, Kalinga

25 1/25/13 4 0 not stated loan 1.5 yrs.

Alcala, Pangasinan 12 5/21/13 5 0 good no requirement, only

certificate of acceptance

not stated

Bayambang, Nueva Vizcaya 6 5/22/13 4 6 good loan not stated

Bayambang, Nueva Vizcaya 6 5/30/13 2 0 good loan 5 yrs.

Bayambang, Nueva Vizcaya 6 5/21/13 2 0 not good (orf disease) loan not stated

Bagabag, Nueva Vizcaya 6 5/23/13 22 not in good condition

(infected with orf)

loan not informed

Alasasin, Mariveles, Bataan 25 2/5/13 6 6 ok loan 3 yrs.

Brgy. Tanato, Balanga City,

Bataan

25 2/5/13 8 3 thin loan unaware

Gerona, Tarlac City 0 5/21/13 0 0 NA NA NA

Brgy. Sta. Cruz, PPC, Palawan 25 3/8/13 6 0 with orf loan 2 yrs.

Inagawan, PPC, Palawan 25 2/28/13 4 0 good loan 2 yrs.

Bacungan, PPC, Palawan 25 3/8/13 0 0 poor health & with orf loan 2 yrs.

Brgy. Babuyan, PPC, Palawan 25 3/7/13 9 0 very poor loan 1 yr.

Inagawan, PPC, Palawan 25 2/28/13 13 0 not good (with orf) loan-verbal agreement was

to return 24 female

offsprings

none

Inagawan Sub-Colony, PPC,

Palawan

25 2/28/13 19 8 good to return 24 female

offspring

no data

Salvador Goat Farm, Iwahig,

PPC, Palawan

25 3/12/13 3 0 not in good condition to return 24 does no data

Inagawan, Sub-Prison, PPC,

Palawan

25 2/28/13 8 4 stressful loan 2 yrs.

Brgy. Montible, Puerto Princesa

City, Palawan

25 3/12/13 0 0 not in good condition loan, return 24 female

offspring

no term

Brgy. Sta. Monica, PPC,

Palawan

25 3/12/13 2 0 most of them are

aborted with orf,

diarrhea and flu

no data no data

Barangay Pasihagon, Siquijor 13 5/24/13 11 not in good condition,

they were coughing

did not provide any

requirement in the

agreement

none

Loboc, Bohol 25 3/19/13 10 0 good unclear unclear

Datag G. Hernandez, Bohol 25 2/25/13 10 10 no data no data no data

USF, Ubay, Bohol 25 3/15/13 0 7 all the goats have orf

one week after receipt

yes 1 yr.

USF, Ubay, Bohol 10 3/15/13 3 0 not in good health,

stressed

yes, within the association

when there are kids for

dispersal

not agreed

USF, Ubay, Bohol 5 3/15/13 2 0 stressed because of

long transpo

loan when the does give

birth

USF, Ubay, Bohol 5 3/14/13 0 0 stressed because of the

trasportation; one was

pregnant

loan not stated

Agreement w/ NABCOR

Project Location

Total

Number

of Goats

Received

Date of

Inspection/

Interview or

Date CL

was signed

Remaining

Goat as of

Inspection/

Interview

Paid/Returned

as of

inspection/

interview

Condition upon

receipt

Page 1 of 9

Annex E

Nature & Specific

agreementTerm

Agreement w/ NABCOR

Project Location

Total

Number

of Goats

Received

Date of

Inspection/

Interview or

Date CL

was signed

Remaining

Goat as of

Inspection/

Interview

Paid/Returned

as of

inspection/

interview

Condition upon

receipt

USF, Ubay, Bohol 25 3/14/13 0 5 some were small but

pregnant; suffered

forced labor, then died

loan, payment to be

dispersed to other

members of the

association within the

barangay

3 yrs.

USF, Ubay, Bohol 2 3/14/13 2 2 some were

malnourished, about

30% needs deworming

loan none

USF, Ubay, Bohol 10 3/14/13 10 3 some were

malnourished; one was

pregnant but had

miscarriage

loan 1.5 yrs.

USF, Ubay, Bohol 13 3/15/13 0 0 not in good condition;

some were sick; after 8

days, 3 died

loan 1 or 1.5 yrs.

Pagsabungan, Mandaue City,

Cebu

18 3/11/13 9 0 some have colds none none

Bogo, Cebu 25 3/11/13 9 0 yes none

Lawaan, Danao City, Cebu 19 3/12/13 0 0 4 died upon delivery;

most of the goats have

diarrhea

yes none

LGU Impasugong, Bukidnon 25 3/13/13 8 0 healthy none; but with obligation to

return the offspring to other

beneficiary

none

Nangka, Libona, Bukidnon 4 3/11/13 2 only one of the four was

healthy (black) the

other three-may sipon,

goats received were

approximately 4-6

months

not clear none

Nangka, Libona, Bukidnon 4 3/11/13 2 0 good none but aware of the

obligaton to transfer female

offspring to other

beneficiary

Nangka, Libona, Bukidnon 4 3/11/13 2 no agreement, but aware

that first offspring shall be

retained, the next shall be

returned for dispesal

none

Crossing, Libona, Bukidnon 5 3/11/13 0 0 good upon delivery, but

became sickly after 2

months

none as to does; buck can

be borrowed by other

breeders

none

Pangantucan, Bukidnon 4 5/24/13 0 good, but experienced

stress during transport

yes after kidding

Sankanan, Manolo Fortich,

Bukidnon

4 3/12/13 3 no data no data


Bukidnon

4 3/12/13 1 0 good no obligation to pay but

aware that first female

offspring shall be given to

other beneficiary within the

municipality

none

Page 2 of 9

Annex E

Nature & Specific

agreementTerm

Agreement w/ NABCOR

Project Location

Total

Number

of Goats

Received

Date of

Inspection/

Interview or

Date CL

was signed

Remaining

Goat as of

Inspection/

Interview

Paid/Returned

as of

inspection/

interview

Condition upon

receipt


Bukidnon

5 3/12/13 1 0 good not aware, but knows that

buck can be borrowed by

other breeders; 1 female

offspring for each doe is to

be given to other

beneficiary

4 yrs.


Bukidnon

5 3/12/13 0 no data no data

Damilag, Manolo Fortich,

Bukidnon

2 3/12/13 0 0 not in good condition

(with pneumonia)

no data none

Damilag, Manolo Fortich,

Bukidnon

2 3/12/13 1 0 good a female offspring shall be

given to other beneficiary

in the Municipality

none

ABC Mahinog, Camiguin 18 3/9/13 9 0 a day after delivery of

the goats, 5 goats were

sick

unaware unaware

LGU PVO Lanao Del Norte

Province

25 3/20/13 30 0 healthy, good condition unaware unaware

Claveria, Misamis Oriental 17 3/14/13 apparently healthy unaware unaware

San Martin, Villanueva, Misamis

Oriental

8 3/14/13 8 4 healthy yes 1.5 to 2 yrs.

Malaybalay Stock Farm,

Bukidnon

20 3/13/13 14 2 apparently healthy yes, 2 female offsprings to

be paid per doe received

1-2 years

Dumaguete City, Negros

Oriental

25 1/4/13 0 not stated good not stated not stated

Tudela, Misamis Occidental 8 8/12/13 not stated not stated good not stated not stated

Tubod, San Juan, Siquijor 13 7/30/13 7 6 good loan not stated

Brgy. Kemdeng, San Vicente,

Palawan

25 8/5/13 16 0 orf and respiratory

(insect problem

obtained and became

severe

loan where the

receipient is under

obligation to return

to NABCOR the

same number of

animals received

or to another

beneficiary after

3yrs

Brgy. Patpat, Malitbog,

Bukidnon


(nagtatae)

loan where the

receipient is under


to NABCOR the

same number of

animals received

or to another

beneficiary after

panganganak

Diego Silang St., Malasiqui,

Pangasinan


(they were suffering

from pink eye, diarrhea,

repiratory disease,

pnuemonia)

not stated not stated

Brgy. Bogo, Pagadian City,

Zamboanga del Sur


(due to cough, diarrhea

& weak)


Page 3 of 9

Annex E

Nature & Specific

agreementTerm

Agreement w/ NABCOR

Project Location

Total

Number

of Goats

Received

Date of

Inspection/

Interview or

Date CL

was signed

Remaining

Goat as of

Inspection/

Interview

Paid/Returned

as of

inspection/

interview

Condition upon

receipt

Brgy. Bogo, Pagadian City,

Zamboanga del Sur


(stressed from long

travel period)

loan where the

receipient is under


to NABCOR the

same number of

animals received

or to another

beneficiary after

(after availability of

kids)

Brgy. Wesmiarc, Sanito, Ipil,

Zamboanga Sibugay

26 not stated 11 2 good donation with no obligation

to repay

-

Brgy. Damilag, Manolo Fortich,

Bukidnon

5 6/3/13 2 not stated good loan where the

receipient is under


to NABCOR the

same number of

animals received

or to another

beneficiary after

giving birth

Brgy. Iraga, Solana, Cagayan 6 7/29/13 0 not stated good did not provide any

requirement in the

agreement

-

Antipolo City, Rizal 25 6/20/13 18 not stated good (some of the

goats are not in good

condition - dehydrated)

no contract agreement was

provided

-

Labrador, Pangasinan 15 5/23/13 6 6 good loan where the

receipient is under


to NABCOR the

same number of

animals received

or to another

beneficiary after 6

mos

Brgy. Mabunga, Baungon,

Bukidnon

5 7/17/13 4 4 good loan where the

receipient is under


to NABCOR the

same number of

animals received

or to another

beneficiary after

giving 1st birth

Masinloc, Zambales 25 not stated 2 not stated not in good condition

because of long travel


Bais City, Negros Oriental 25 not stated 0 0 not in good condition

(weak, emaciated total

mortality: 25)


Butuan City, Agusan del Norte 50 6/6/13 12 0 good loan not stated

Page 4 of 9

Annex E

Nature & Specific

agreementTerm

Agreement w/ NABCOR

Project Location

Total

Number

of Goats

Received

Date of

Inspection/

Interview or

Date CL

was signed

Remaining

Goat as of

Inspection/

Interview

Paid/Returned

as of

inspection/

interview

Condition upon

receipt

Brgy. Ninoy Aquino, Kalilangan,

Bukidnon

21 not stated 0 not stated not in good condition donation with no obligation

to repay

-

Brgy. Malinao, Kalilangan,

Bukidnon

3 7/1/13 0 0 not in good condition (2

were weak or sick)

loan where the

receipient is under


to NABCOR the

same number of

animals received

or to another

beneficiary after 5

yrs

Brgy. Ninoy Aquino, Kalilangan,

Bukidnon

4 6/28/13 0 not stated not in good condition donation with no obligation

to repay

-

Ozamis City, Mis. Occ. 8 7/3/13 8 1 good loan not stated

Jimenez, Mis. Occ. 18 6/26/13 17 not stated good did not provide any

requirement in the

agreement

-

Brgy. 5, Talakag, Bukidnon 16 6/13/13 2 not stated not in good condition donation with no obligation

to repay

-

Brgy. Upper Nilo, Tigbao,

Zamboanga del Sur

10 6/13/13 8 not stated good loan not stated

Brgy. Tiayon, Ipil, Zamboanga

Sibugay

not stated 5/28/13 not stated not stated good cannot remember -

Brgy. Lagalag, Tiaong, Quezon 25 7/9/13 22 0 not in good condition -

undernourished with

"pink eye" (teramycin

eye droplets was even

provided during

delivery)

did not provide any

requirement in the

agreement

-

Brgy. Becuran, Sta. Rita,

Pampanga

25 not stated 25 10 good loan not stated

Buenos Aires & La Paz,

Carmen, Bohol

25 6/3/13 1 11 good loan not stated

Ajuy,Iloilo 25 6/11/13 not stated 14 not in good condition did not provide any

requirement in the

agreement

-

DA LGU Victoria, Laguna 25 not stated not stated not stated good loan not stated

Brgy. Owaon, Dapitan City,

Zamboanga del Norte

5 5/31/13 0 0 4 in good condition and

1 not in good condition

due to stress while

travelling

donation with no obligation

to repay

-

Brgy. Goleo, Sindangan,

Zamboanga del Norte

12 6/14/13 9 not stated good loan not stated

Brgy. Bon-ot, Bacon, Sorsogon

City

25 6/13/13 5 not stated good loan where the

receipient is under


to NABCOR the

same number of

animals received

or to another

beneficiary after

next generation

offspring

Leon, Iloilo

Brgy. Catamboan, Larena,

Siquijor

6 not stated 2 6 good but infected with

orf

loan not stated

Page 5 of 9

Annex E

Nature & Specific

agreementTerm

Agreement w/ NABCOR

Project Location

Total

Number

of Goats

Received

Date of

Inspection/

Interview or

Date CL

was signed

Remaining

Goat as of

Inspection/

Interview

Paid/Returned

as of

inspection/

interview

Condition upon

receipt

Brgy. Santos, San Agustin,

Isabela

5 6/5/13 26 0 not in good condition -

the animals were

severely stressed due

to long travel. Suffering

from pneumonia and orf

donation with no obligation

to repay

-

Brgy. Agusan Canyon, Manolo

Fortich, Bukidnon

4 5/31/13 not stated not stated not in good condition not stated not stated

Brgy. Binagbag, Angat, Bulacan 10 not stated not stated not stated good loan where the

receipient is under


to NABCOR the

same number of

animals received

or to another

beneficiary after

repaid already 8

goats

Maragondon, Cavite 25 6/11/13 1 0 not in good condition -

infected with orf and

pink-eyes upon arrival

did not provide any

requirement in the

agreement

-

Brgy. Irasan, Roxax,

Zamboanga del Norte

Brgy. Bulu-an, Ipil, Zamboanga-

Sibugay

7 6/4/13 6 4 good - healthy and alert loan where the

receipient is under


to NABCOR the

same number of

animals received

or to another

beneficiary after 3

years

Brgy. 3, Talakag, Bukidnon 4 6/13/13 1 not stated not in good condition -

small and thin

did not provide any

requirement in the

agreement

-

Central Luzon State Univ.,

Small Ruminant Center, Muñoz,

Nueva Ecija

10 2/20/13 7 10 not stated not stated not stated

Brgy. Feria, San Felipe,

Zambales


receipient is under


to NABCOR the

same number of

animals received

or to another

beneficiary after 2

years

Page 6 of 9

Annex E

Nature & Specific

agreementTerm

Agreement w/ NABCOR

Project Location

Total

Number

of Goats

Received

Date of

Inspection/

Interview or

Date CL

was signed

Remaining

Goat as of

Inspection/

Interview

Paid/Returned

as of

inspection/

interview

Condition upon

receipt

Brgy. Cabulihan, Larena,

Siquijor

6 6/3/13 10 1 not in good condition - it

was infected with orf

loan where the

receipient is under


to NABCOR the

same number of

animals received

or to another

beneficiary after 1

year

CapSU, Pontevedra, Capiz 25 5/28/13 9 not stated not in good condition -

mostly had a sign of

stress and coughing

did not provide any

requirement in the

agreement

-

CapSU, Pontevedra, Capiz 25 5/28/13 9 0 not in good condition -

some are coughing

did not provide any

requirement in the

agreement

-

Calo, Nasugbu, Batangas 6 6/3/13 1 12 good did not provide any

requirement in the

agreement

-

Aklan State University, Banga,

Aklan

26 not stated 24 0 good - at stress

because of the long trip

loan not stated

Gundaway, Cabbaroguis,

Quirino


receipient is under


to NABCOR the

same number of

animals received

or to another

beneficiary after

sufficient time to

multiply the herd

Brgy. Tambo Balagbag, Indang,

Cavite

25 not stated 0 0 some are not in good

condition, suffering pink-

eye and pneumonia


Bayawan City Livestock

Production Center, Cabcabon,

Banga, Bayawan City, Negros

Oriental

25 5/29/13 not stated not stated not in good condition -

some of the goats were

weak and sickly

did not provide any

requirement in the

agreement

-

Balocboloc, Sibulan, Negros

Oriental

13 not stated 7 6 good loan where the

receipient is under


to NABCOR the

same number of

animals received

or to another

beneficiary after 1

year

Ajuy,Iloilo 25 5/24/13 13 not stated not in good condition -

not in good body

condition and most

were cooughing

loan not stated

Page 7 of 9

Annex E

Nature & Specific

agreementTerm

Agreement w/ NABCOR

Project Location

Total

Number

of Goats

Received

Date of

Inspection/

Interview or

Date CL

was signed

Remaining

Goat as of

Inspection/

Interview

Paid/Returned

as of

inspection/

interview

Condition upon

receipt

Provincial Veterinary Ofice,

Province of Siquijor


observed affected with

orf associated with dry

cough and watery feces

loan where the

receipient is under


to NABCOR the

same number of

animals received

or to another

beneficiary after 1

year upon receipt

Macayug, San Jacinto,

Pangasinan

8 not stated 0 0 not in good condition -

1)one goat gave birth

after 3 days (all kids

died) & parent died

after 1 week 2)others

did not eating well

3)buck-thin and not

good for breeding

4)appearance-look

more like a native

did not provide any

requirement in the

agreement

-

Bani, Pangasinan 15 5/24/13 13 9 not in good condition -

two heads with orf or

sore mouth, one head

with respiratory distress

and were transferred to

other animals

loan where the

receipient is under


to NABCOR the

same number of

animals received

or to another

beneficiary after 1

year

Macayug, San Jacinto,

Pangasinan


sickly, could not stand

when arrived due to

stress. All were

pregnant. Look older at

2 yrs old.

did not provide any

requirement in the

agreement

-

Brgy. Iraray, Sofronio Espańola,

Palawan

0 9/5/13 not stated not stated not stated not stated not stated

Brgy. Libudon, Mati City, Davao

Oriental

3 11/19/13 1 3 good loan not stated

Municipality of Loon, Bohol 25 not stated 0 25 good did not provide any

requirement in the

agreement

-

Landing, Baliangao, Misamis

Occidental

8 not stated 8 not stated good/not in good

condition - not all in

good condition, some

are stress during

transport


Page 8 of 9

Annex E

Nature & Specific

agreementTerm

Agreement w/ NABCOR

Project Location

Total

Number

of Goats

Received

Date of

Inspection/

Interview or

Date CL

was signed

Remaining

Goat as of

Inspection/

Interview

Paid/Returned

as of

inspection/

interview

Condition upon

receipt

King Solomon Dairy Goat

Project/Lucog 4-H Club, Tabuk

City, Kalinga

25 2/7/13 not stated not stated not stated loan where the

receipient is under


to NABCOR the

same number of

animals received

or to another

beneficiary after

1.5 years

Alcala, Pangasinan 12 5/21/13 5 0 good NABCOR did not provide

any requirement in the

agreement - only Cert. of

Acceptance

-

Bayombong, Nueva Vizcaya 6 5/22/13 4 6 not in good condition -

orf disease

loan not stated

Bayombong, Nueva Vizcaya 6 5/30/13 2 not stated good loan where the

receipient is under


to NABCOR the

same number of

animals received

or to another

beneficiary after 5

years

Bayombong, Nueva Vizcaya 6 5/27/13 2 not stated not in good condition -

orf disease

loan not stated

Bagabag, Nueva Vizcaya 6 5/23/13 22 no repayments

has been made

not in good condition -

affected with orf

loan I was not informed

Gerona, Tarlac City 0 5/21/13 n/a n/a n/a NABCOR did not provide

any requirement in the

agreement

-

Total 1,749 696 253

Page 9 of 9

Annex E1



Income and Expenses of Beneficiaries

No.CoA Signatory/End-

userProject Location

Personal

InterviewReplied Income Expenses

1 Fermin R. Quinto King Solomon Dairy Goat Project/Lucog

4-H Club, Tabuk City, Kalinga

1 1 no answer no answer

2 Edgardo G. Tugas Alcala, Pangasinan 1 no answer no answer

3 Arsenio Mariñas Bayambang, Nueva Vizcaya 1 P1,000 P200/mo

4 Delmar Villa Bayambang, Nueva Vizcaya 1 no answer no answer

5 Edelito Jose Bayambang, Nueva Vizcaya 1 no answer no answer

6 William Ongto Bagabag, Nueva Vizcaya 1 No sales yet no answer

7 Ronald Espejo Alasasin, Mariveles, Bataan 1 no answer no answer

8 Roland Q. Ragel Brgy. Tanato, Balanga City, Bataan 1 no answer no answer

9 Jeffrey Lim Gerona, Tarlac City 1 n/a n/a

10 Rosemarie M. Mabras Brgy. Sta. Cruz, PPC, Palawan 1 no income no answer

11 Ariel Lacao Inagawan, PPC, Palawan 1 no income no answer

12 Orlando Colobong Bacungan, PPC, Palawan 1 no income no answer

13 Joseph Batungbacal Brgy. Babuyan, PPC, Palawan 1 no income no answer

14 Reynaldo Carbonel Inagawan, PPC, Palawan 1 P4,500 P500 to P1,000 monthly

15 Emil Lazo Inagawan Sub-Colony, PPC, Palawan 1 P30,000 P500/mo

16 Eduardo Salvador Salvador Goat Farm, Iwahig, PPC,

Palawan

1 no income P500/mo

17 Manuelito Castillo Inagawan, Sub-Prison, PPC, Palawan 1 no income P10,000 for fencing and P200

rock salt

18 Mailed Molina Brgy. Montible, Puerto Princesa City,

Palawan

1 no income no answer

19 Reuben Fernandez Brgy. Sta. Monica, PPC, Palawan 1 no income P1,500 monthly

20 Robert B. Dongon Barangay Pasihagon, Siquijor 1 no answer no answer

21 Felix Tumanda Loboc, Bohol 1 cannot quantify income

earned (offspring sold for

meat)

spends P140 per day for

caretaker and P400 for a sack

of feeds per week

22 Teofilo P. Oclarit Datag G. Hernandez, Bohol 1 no answer no answer

23 Felixberto Calamba USF, Ubay, Bohol 1 no income P300/week

24 Eulalio Rosales USF, Ubay, Bohol 1 no income cannot estimate expenses,

only buys vet's prescription

25 Gualberto G. Ramos USF, Ubay, Bohol 1 no income no expenses

26 Carlito C. Tambacan USF, Ubay, Bohol 1 no income no answer

27 Edwin Bacatan USF, Ubay, Bohol 1 no income spends for the vitamins

28 Dave Villacarlos USF, Ubay, Bohol 1 no income minimal expenses

29 Napoleon B. Caneda USF, Ubay, Bohol 1 P5,000 to P6,000 no expenses

30 Romeo C. Alvarez USF, Ubay, Bohol 1 no income P4,000 per month for

caretaker

31 Diosdado Derit Pagsabungan, Mandaue City, Cebu 1 no income no answer

Page 1 of 4

Annex E1



Personal


32 Salma G. Perocho Bogo, Cebu 1 earns income by sharing

system, when goats give

birth, 1 is for farmer, 1

for goat farm

no answer

33 Marijun Roble Lawaan, Danao City, Cebu 1 no income P300 per day for more or less

1 year

34 Venancio D. Dahino LGU Impasugong, Bukidnon 1 no income P9,000 per month inclusive of

salary of caretaker

35 Eva Castor Nangka, Libona, Bukidnon 1 no income no answer

36 Ligaya C. Espilita Nangka, Libona, Bukidnon 1 no income P13 for vitamins only

37 Jane Sedillo Nangka, Libona, Bukidnon 1 no income no answer

38 Arnel Abragan Crossing, Libona, Bukidnon 1 no income no answer

39 Nemie Joy Baldelovar Pangantucan, Bukidnon 1 no income P300 monthly for the

maintenance of the goats.

40 Eduardo Caasalan Sankanan, Manolo Fortich, Bukidnon 1 no answer P500/yr

41 Jessie Estahan Sankanan, Manolo Fortich, Bukidnon 1 no income P300/yr

42 Randy Estahan Sankanan, Manolo Fortich, Bukidnon 1 no income P300/yr

43 Reygie Gabilan Sankanan, Manolo Fortich, Bukidnon 1 no income P300 for vaccine

44 Sarah Fabria Damilag, Manolo Fortich, Bukidnon 1 no income no answer

45 Lilibeth Lopez Damilag, Manolo Fortich, Bukidnon 1 no income no answer

46 German V. Jumalon ABC Mahinog, Camiguin 1 no income expenses are provided by the

Province of Camiguin

47 Geoffrey B. Sepada LGU PVO Lanao Del Norte Province 1 no income P8,000 per month including

services of caretaker

48 Ruthelio G. Casiño

signed for Crisologo

G. Casiño, DVM

MATE

Claveria, Misamis Oriental 1 no income no answer

49 Venerando L. Ponce San Martin, Villanueva, Misamis Oriental 1 earns indirectly during

dispersal

expenses-cannot be

ascertained since supported

by LGU

50 Rutchie V. Pique Malaybalay Stock Farm, Bukidnon 1 no income P800 per month

51 Solomon L. Cadiz Dumaguete City, Negros Oriental 1 no answer no answer

52 Tessie Tabiliran Tudela, Misamis Occidental 1 no answer no answer

53 Gilda T. Quirante Tubod, San Juan, Siquijor 1 P5,450 P1,800 monthly for the

maintenance of the goats

54 Rufino Clavecilla Brgy. Kemdeng, San Vicente, Palawan 1 no answer no answer

55 Generio Supremo Brgy. Patpat, Malitbog, Bukidnon 1 no answer no answer

56 Priscila C. Cabatbat Diego Silang St., Malasiqui, Pangasinan 1 no income P16,950 for the maintenance

of the goats

57 Argio B. Navaluna Brgy. Bogo, Pagadian City, Zamboanga

del Sur

1 P750 P500/mo

58 Joaquin Pajares Brgy. Bogo, Pagadian City, Zamboanga

del Sur

1 no income P6,000 monthly for the


59 Julian Tesfa Brgy. Wesmiarc, Sanito, Ipil, Zamboanga

Sibugay

1 no answer no answer

60 Ramil Paniza Brgy. Damilag, Manolo Fortich, Bukidnon 1 no income P200 monthly for the


Page 2 of 4

Annex E1



Personal


61 Roy Taguba Brgy. Iraga, Solana, Cagayan 1 no income P3,500 monthly for the


62 Cornelia L. Vergara Antipolo City, Rizal 1 no income no answer

63 Rogelio R. Doton Labrador, Pangasinan 1 no answer no answer

64 Eliezar Pagutayao Brgy. Mabunga, Baungon, Bukidnon 1 P15,000 no answer

65 Rosalinda Lopez Masinloc, Zambales 1 no answer no answer

66 Melanie F. Pescadilla Bais City, Negros Oriental 1 no income P10,000 worth of antibiotics

and vitamins for medication

with a span of 10 days from

receipt of goats

67 Joriz Elevazo Butuan City, Agusan del Norte 1 P19,800 P7,000 monthly for the


68 Meriam Remotique Brgy. Ninoy Aquino, Kalilangan,

Bukidnon


69 Manuel E. Roco Brgy. Malinao, Kalilangan, Bukidnon 1 no answer no answer

70 Jerg Michael Rosell Brgy. Ninoy Aquino, Kalilangan,

Bukidnon


71 Evelyn A. Sunico Ozamis City, Mis. Occ. 1 no income P15,000/mo

72 Rodrigo G. Simbajon Jimenez, Mis. Occ. 1 no answer P3,600 monthly for the


(includes dairy cattle farm &

forage maintenance)

73 Marlene Pajaron Brgy. 5, Talakag, Bukidnon 1 no answer no answer

74 Felicitas S. Bolatete Brgy. Upper Nilo, Tigbao, Zamboanga

del Sur


75 Eldwin M. Alibutoan Brgy. Tiayon, Ipil, Zamboanga Sibugay 1 no answer no answer

76 Josenieto B. Bihis Brgy. Lagalag, Tiaong, Quezon 1 no answer no answer

77 Richard R. Gustilo Brgy. Becuran, Sta. Rita, Pampanga 1 P24,000 P3,000 monthly for the


78 Pacifico M. Alidon Buenos Aires & La Paz, Carmen, Bohol 1 P3,000-5,000 P500/head monthly for the


79 Francis Blas Ajuy,Iloilo 1 no answer no answer

80 Divina T. Kampifar DA LGU Victoria, Laguna 1 no answer no answer

81 Marissa D. Carreon Brgy. Owaon, Dapitan City, Zamboanga

del Norte

1 P15,000 P500 monthly for the


82 Rodolfo E. Samson Brgy. Goleo, Sindangan, Zamboanga del

Norte

1 no answer P500 monthly for the

purchase of supplemetal

concentrate

83 Gilbert D. Detera Brgy. Bon-ot, Bacon, Sorsogon City 1 no income P3,000 monthly for the

maintenance of the goats.

84 Jay Capiz Leon, Iloilo 1 - -

85 Rene L. Bucol Brgy. Catamboan, Larena, Siquijor 1 P15,500 no answer

86 Arturo A. Lamug Brgy. Santos, San Agustin, Isabela 1 no answer no answer

87 Susan Bagaipo Brgy. Agusan Canyon, Manolo Fortich,

Bukidnon

1 no income no answer

88 Armelito Balajadia Brgy. Binagbag, Angat, Bulacan 1 no income no answer

89 Ericson Atanacio Maragondon, Cavite 1 no income no answer

90 Cesar T. Martinez Brgy. Irasan, Roxas, Zamboanga del

Norte

1 - -

91 Albert B. Villavito Brgy. Bulu-an, Ipil, Zamboanga-Sibugay 1 no answer no answer

92 Marites Guzman Brgy. 3, Talakag, Bukidnon 1 no income P350 monthly for the


Page 3 of 4

Annex E1



Personal


93 Emilio M. Cruz Central Luzon State Univ., Small

Ruminant Center, Muñoz, Nueva Ecija


94 Oscar Sebastian Brgy. Feria, San Felipe, Zambales 1 no income P5,000 monthly for the


95 Napoleon Laranzo Brgy. Cabulihan, Larena, Siquijor 1 P25,000 no answer

96 Renato D. Ollos CapSU, Pontevedra, Capiz 1 no answer no answer

97 Dr. Edgar M. Villa CapSU, Pontevedra, Capiz 1 no income P400/mo

98 Elmer Rivera Calo, Nasugbu, Batangas 1 P200,000 P6,000/mo

99 Teody F. Teodosio Aklan State University, Banga, Aklan 1 no income P2,500 monthly for the


100 Joseph Reolalas Gundaway, Cabbaroguis, Quirino 1 too early to determine

earnings

only for the salt blocks

101 Donato G. Vejerano Brgy. Tambo Balagbag, Indang, Cavite 1 no benefit no answer

102 Victorioso T.

Pagharion

Bayawan City Livestock Production

Center, Cabcabon, Banga, Bayawan

City, Negros Oriental


103 Jesus G. Cornelia Balocboloc, Sibulan, Negros Oriental 1 P10,000 P2,000 monthly for the


104 Ruben Jalandoon Ajuy,Iloilo 1 no answer P4,000 monthly for the


105 Dr. Bernardita S.

Tabada

Provincial Veterinary Ofice, Province of

Siquijor


106 Arturo F. Floresca Macayug, San Jacinto, Pangasinan 1 no answer no answer

107 Diosdado Apolinto Bani, Pangasinan 1 P30,000 P800/mo

108 Leonardo Villanueva Macayug, San Jacinto, Pangasinan 1 no answer no answer

109 James Carlos Brgy. Iraray, Sofronio Espańola,

Palawan

1

110 Analie Suan Brgy. Libudon, Mati City, Davao Oriental 1 P1,260 no answer

111 Lloyd Peter M. Lopez Municipality of Loon, Bohol 1 no answer no answer

112 Thelma C. Monte de

Ramos

Landing, Baliangao, Misamis Occidental 1 no answer no answer

43 70Total

Page 4 of 4

Annex F



Replies from beneficiaries

Date of CoA Does Buck Total

Arsenio Mariñas 6 0 6 5/22/13 P1,000 P200 monthly

William Ongto 6 0 6 5/23/13none because no

sales yet

Rosemarie M.

Mabras24 1 25 3/8/13

Ariel Lacao 24 1 25 2/28/13

Orlando Colobong 24 1 25 3/8/13

Joseph Batungbacal 24 1 25 3/7/13

Reynaldo Carbonel 24 1 25 around P4,500P 500 to P1,000

monthly

Emil Lazo 24 1 25 P30,000 P500 monthly

Eduardo Salvador 7/16/2010 24 1 25 3/12/13less than P500

monthly

Manuelito Castillo 24 1 25 2/28/13

P10,000 for

fencing and P200

rock salt

Mailed Molina 24 1 25 no answer

Reuben Fernandez 7/16/2010 24 1 25 P1,500 monthly

Felix Tumanda 12/12/2009 24 1 25 3/19/13

cannot quantify

income earned from

sale of meat from

offspring

P140 per day for

caretaker & P400

for a sack of feeds

per week

Felixberto Calamba 24 1 25 P300 per week

Eulalio Rosales 9 1 10

cannot estimate

expenses; buys

only vet's

prescription

Gualberto G. Ramos 5 0 5 none

Carlito C. Tambacan 5 0 5 no answer

Edwin Bacatan 24 1 25spends for

vitamins

Dave Villacarlos 2 0 2minimal expenses

for vitamins

Napoleon B. Caneda 10 0 10 P5,000 to P6,000 none

Nueva Vizcaya 12/4/2011

no answer

Palawan

7/15/2010

7/15/2010

3/12/13

None

2/28/13

None

Project Location

ReceivedDate of

Inspection/

Interview or

Date CL was

signed

Income earned as

of date of

inspection/

interview/

confirmation letter

Expenses

incurred

3/15/13

None

3/14/13

Certificate of

Acceptance

Signatory/End-user

Bohol

12/4/2009

1 of 7

Annex F


Project Location

ReceivedDate of

Inspection/

Interview or

Date CL was

signed

Income earned as

of date of

inspection/

interview/

confirmation letter

Expenses

incurred

Certificate of

Acceptance

Signatory/End-user

Romeo C. Alvarez Bohol 12/4/2009 12 1 13 3/15/13P4,000 for

caretaker

Diosdado Derit 18 0 18 3/11/13

Salma G. Perocho 24 1 25 3/11/13share in the

offspring produced

Marijun Roble 18 1 19 3/12/13

P300 per day for

more or less 1

year

Venancio D. Dahino 2/24/2010 24 1 25 3/13/13

P9,000 per month

inclusive of salary

of caretaker

Eva Castor 4 0 4 3/11/13 no answer

Ligaya C. Espilita 4 0 4 3/11/13P13 for vitamins

only

Jane Sedillo 4 0 4 3/11/13

Arnel Abragan 4 1 5 3/11/13

Nemie Joy

Baldelovar4 0 4 5/24/13 P300 monthly

Eduardo Caasalan 4 0 4 no answer P500 per year

Jessie Estahan 4 0 4

Randy Estahan 4 1 5

Reygie Gabilan 4 1 5 P300 for vaccine

Sarah Fabria 2 0 2

Lilibeth Lopez 2 0 2

Ruthelio G. Casiño Misamis Oriental 2/25/2010 16 1 17 3/14/13

Albert B. Villavito

Brgy. Bulu-an,

Ipil, Zamboanga-

Sibugay

6/11/2010 7 0 7 6/4/13 no answer

Analie Suan

Brgy. Libudon,

Mati City, Davao

Oriental

4/6/2010 3 0 3 11/19/13 P 1,260.00

Argio B. Navaluna

Brgy. Bogo,

Pagadian City,

Zamboanga del

Sur

6/2/2010 5 0 5 7/16/13 P 750.00 P 500/month

Armelito BalajadiaBrgy. Binagbag,

Angat, Bulacan5/19/2010 10 0 10 not stated no income no answer

3/12/13

None

P300 per year

no answer

None

Cebu 12/17/2009

no answer

None

Bukidnon

9/9/2010

no answer

2 of 7

Annex F


Project Location

ReceivedDate of

Inspection/

Interview or

Date CL was

signed

Income earned as

of date of

inspection/

interview/

confirmation letter

Expenses

incurred

Certificate of

Acceptance

Signatory/End-user

Arturo A. Lamug

Brgy. Santos,

San Agustin,

Isabela

6/17/2010 5 0 5 6/5/13

Arturo F. Floresca

Macayug, San

Jacinto,

Pangasinan

7/13/2010 7 1 8 not stated

Cornelia L. VergaraAntipolo City,

Rizal6/4/2010 24 1 25 6/20/13 no income

Delmar VillaBayombong,

Nueva Vizcaya12/4/2011 6 0 6 5/30/13 no answer

Diosdado Apolinto Bani, Pangasinan 7/20/2010 15 0 15 5/24/13 P 30,000.00 P 800/month

Divina T. KampifarDA LGU Victoria,

Laguna11/18/2011 24 1 25 no answer

Donato G. Vejerano

Brgy. Tambo

Balagbag,

Indang, Cavite

7/7/2010 1 24 25 no benefit

Dr. Bernardita S.

Tabada

Provincial

Veterinary Ofice,

Province of

Siquijor

12/12/2009 72 3 75 5/23/13 no answer

Dr. Edgar M. Villa

CapSU,

Pontevedra,

Capiz

4/9/2010 24 1 25 5/28/13 no income P 400/month

Edelito JoseBayombong,

Nueva Vizcaya12/4/2011 6 0 6 5/27/13

Edgardo G. TugasAlcala,

Pangasinan7/13/2010 12 0 12 5/21/13

Eldwin M. Alibutoan

Brgy. Tiayon, Ipil,

Zamboanga

Sibugay

6/2/2010 not statednot

statednot stated 5/28/13 no answer

Eliezar Pagutayao

Brgy. Mabunga,

Baungon,

Bukidnon

9/9/2010 4 1 5 7/17/13 P 15,000.00

Elmer RiveraCalo, Nasugbu,

Batangas7/16/2010 5 1 6 6/3/13 P 200,000.00 P 6,000/month

Emilio M. Cruz

Central Luzon

State Univ.,

Small Ruminant

Center, Muñoz,

Nueva Ecija

4/13/2010 9 1 10 2/20/13 no answer

Ericson AtanacioMaragondon,

Cavite7/21/2010 24 1 25 6/11/13 no income

no answer

no answer

no answer

no answer

no answer

no answer no answer

not stated

3 of 7

Annex F


Project Location

ReceivedDate of

Inspection/

Interview or

Date CL was

signed

Income earned as

of date of

inspection/

interview/

confirmation letter

Expenses

incurred

Certificate of

Acceptance

Signatory/End-user

Evelyn A. SunicoOzamis City, Mis.

Occ.2/25/2010 8 0 8 7/3/13 no income P 15,000/month

Felicitas S. Bolatete

Brgy. Upper Nilo,

Tigbao,

Zamboanga del

Sur

6/2/2010 10 0 10 6/13/13

Fermin R. Quinto

King Solomon

Dairy Goat

Project/Lucog 4-

H Club, Tabuk

City, Kalinga

3/18/2010 24 1 25 2/7/13

Francis Blas Ajuy,Iloilo 5/19/2010 24 1 25 6/11/13

Generio Supremo

Brgy. Patpat,

Malitbog,

Bukidnon

9/9/2010 4 0 4 7/8/13

Geoffrey B. Sepada

LGU PVO Lanao

Del Norte

Province

4/7/2010 24 1 25 3/20/13

P 8,000 per month

including services

of caretaker

German V. JumalonABC Mahinog,

Camiguin2/10/2010 16 2 18 3/9/13

expenses are

provided by the

Province of

Camiguin

Gilbert D. Detera

Brgy. Bon-ot,

Bacon, Sorsogon

City

8/4/2010 24 1 25 6/13/13

P 3,000 monthly

for the

maintenance of

the goats.

Gilda T. QuiranteTubod, San Juan,

Siquijor12/16/2009 12 1 13 7/30/13 P 5,450.00

P 1,800 monthly

for the

maintenance of

the goats

Jerg Michael Rosell

Brgy. Ninoy

Aquino,

Kalilangan,

Bukidnon

9/9/2010 4 0 4 6/28/13 no answer no answer

Jesus G. Cornelia

Balocboloc,

Sibulan, Negros

Oriental

12/15/2009 12 1 13 not stated P 10,000.00

P 2,000 monthly

for the

maintenance of

the goats

Joaquin Pajares

Brgy. Bogo,

Pagadian City,

Zamboanga del

Sur

6/2/2010 10 1 11 7/22/13 no income

P 6,000 monthly

for the

maintenance of

the goats

Joriz ElevazoButuan City,

Agusan del Norte12/15/2010 50 0 50 6/6/13 P 19,800.00

P 7,000 monthly

for the

maintenance of

the goats

no income

no answer no answer

4 of 7

Annex F


Project Location

ReceivedDate of

Inspection/

Interview or

Date CL was

signed

Income earned as

of date of

inspection/

interview/

confirmation letter

Expenses

incurred

Certificate of

Acceptance

Signatory/End-user

Josenieto B. BihisBrgy. Lagalag,

Tiaong, Quezon4/15/2010 24 1 25 7/9/13 no answer no answer

Joseph Reolalas

Gundaway,

Cabbaroguis,

Quirino

12/4/2011 6 1 7 5/29/13too early to

determine earnings

only for the salt

blocks

Julian Tesfa

Brgy. Wesmiarc,

Sanito, Ipil,

Zamboanga

Sibugay

6/2/2010 25 1 26 not stated

Leonardo Villanueva

Macayug, San

Jacinto,

Pangasinan

7/13/2010 7 0 7 5/25/13

Lloyd Peter M.

Lopez

Municipality of

Loon, Bohol12/4/2009 24 1 25 not stated

Manuel E. Roco

Brgy. Malinao,

Kalilangan,

Bukidnon

9/9/2010 3 0 3 7/1/13

Marissa D. Carreon

Brgy. Owaon,

Dapitan City,

Zamboanga del

Norte

6/3/2010 5 0 5 5/31/13 P 15,000.00

P 500 monthly for

the maintenance

of the goats

Marites GuzmanBrgy. 3, Talakag,

Bukidnon9/9/2010 4 0 4 6/13/13 no income

P 350 monthly for

the maintenance

of the goats

Marlene PajaronBrgy. 5, Talakag,

Bukidnon9/9/2010 14 2 16 6/13/13 no answer no answer

Melanie F.

Pescadilla

Bais City, Negros

Oriental12/15/2009 24 1 25 not stated no income

P 10,000 worth of

antibiotics and

vitamins for

medication with a

span of 10 days

from receipt of

goats

Meriam Remotique

Brgy. Ninoy

Aquino,

Kalilangan,

Bukidnon

9/9/2010 18 3 21 not stated no answer no answer

Napoleon LaranzoBrgy. Cabulihan,

Larena, Siquijor12/16/2009 6 0 6 6/3/13 P 25,000.00 no answer

Oscar SebastianBrgy. Feria, San

Felipe, Zambales7/27/2010 24 1 25 5/27/13 no income

P 5,000 monthly

for the

maintenance of

the goats

no answer no answer

5 of 7

Annex F


Project Location

ReceivedDate of

Inspection/

Interview or

Date CL was

signed

Income earned as

of date of

inspection/

interview/

confirmation letter

Expenses

incurred

Certificate of

Acceptance

Signatory/End-user

Pacifico M. Alidon

Buenos Aires &

La Paz, Carmen,

Bohol

12/12/2009 24 1 25 6/3/13 P 3,000-5,000

P 500/head

monthly for the

maintenance of

the goats

Priscila C. Cabatbat

Diego Silang St.,

Malasiqui,

Pangasinan

7/13/2010 10 1 11 6/13/13

P 16,950 for the

maintenance of

the goats

Ramil Paniza

Brgy. Damilag,

Manolo Fortich,

Bukidnon

12/29/2010 4 1 5 6/3/13

P 200 monthly for

the maintenance

of the goats

Renato D. Ollos

CapSU,

Pontevedra,

Capiz

4/9/2010 24 1 25 5/28/13 no answer

Rene L. Bucol

Brgy.

Catamboan,

Larena, Siquijor

not stated 6 0 6 P 15,500.00

Richard R. Gustilo

Brgy. Becuran,

Sta. Rita,

Pampanga

3/25/2010 24 1 25 P 24,000.00

P 3,000 monthly

for the

maintenance of

the goats

Robert B. Dongon

Barangay

Pasihagon,

Siquijor

12/16/2009 12 1 13 5/24/13 no answer

Rodolfo E. Samson

Brgy. Goleo,

Sindangan,

Zamboanga del

Norte

6/3/2010 2 10 12 6/14/13

P 500 monthly for

the purchase of

supplemental

concentrate

Rodrigo G. SimbajonJimenez, Mis.

Occ.2/25/2010 17 1 18 6/26/13

P 3,600 monthly

for the

maintenance of

the goats

(includes dairy

cattle farm &

forage

maintenance)

Rogelio R. DotonLabrador,

Pangasinan7/20/2010 15 0 15 5/23/13

Roland Q. Ragel

Brgy. Tanato,

Balanga City,

Bataan

4/28/2010 24 1 25 2/5/13

Ronald Espejo

Alasasin,

Mariveles,

Bataan

4/27/2010 24 1 25 2/5/13

Rosalinda LopezMasinloc,

Zambales6/24/2010 24 1 25 not stated

no income

no answer

not stated

no answer

no answer

6 of 7

Annex F


Project Location

ReceivedDate of

Inspection/

Interview or

Date CL was

signed

Income earned as

of date of

inspection/

interview/

confirmation letter

Expenses

incurred

Certificate of

Acceptance

Signatory/End-user

Roy TagubaBrgy. Iraga,

Solana, Cagayan12/4/2011 6 0 6 7/29/13 no income

P 3,500 monthly

for the

maintenance of

the goats

Ruben Jalandoon Ajuy,Iloilo 5/19/2010 24 1 25 5/24/13 no answer

P 4,000 monthly

for the

maintenance of

the goats

Rufino Clavecilla

Brgy. Kemdeng,

San Vicente,

Palawan


Rutchie V. PiqueMalaybalay Stock

Farm, Bukidnon5/8/2010 18 2 20 3/13/13 no income P 800 per month

Solomon L. CadizDumaguete City,

Negros Oriental12/13/2009 24 1 25 1/4/13 no answer no answer

Susan Bagaipo

Brgy. Agusan

Canyon, Manolo

Fortich, Bukidnon

9/9/2010 4 0 4 5/31/13 no income no answer

Teody F. Teodosio

Aklan State

University,

Banga, Aklan

5/5/2010 24 2 26 not stated no income

P 2,500 monthly

for the

maintenance of

the goats

Teofilo P. Oclarit

Datag G.

Hernandez,

Bohol

12/12/2009 24 1 25 2/25/13

Tessie TabiliranTudela, Misamis

Occidental2/25/2010 8 0 8 8/12/13

Thelma C. Monte de

Ramos

Landing,

Baliangao,

Misamis

Occidental

2/25/2010 0 8 8 not stated

Venerando L. Ponce

San Martin,

Villanueva,

Misamis Oriental

2/25/2010 8 0 8 3/14/13earns indirectly

during dispersal

expenses-cannot

be ascertained

since supported

by LGU

Victorioso T.

Pagharion

Bayawan City

Livestock

Production

Center,

Cabcabon,

Banga, Bayawan

City, Negros

Oriental


846 61 907Total

no answer no answer

7 of 7

Annex G


Disbursements with incomplete documentation


5/12/09 448910 18,275.84 9051560 18,275.84 Dennis Lozada Cash advance for travel to Camarines Sur on

May 13-16, 2009 re: to attend Dairy Congress at

Camsur Convention Center

Itinerary of Travel, Invitation Letter, Program of

Activities, E-ticket, List of hotels in Camarines

sur

Travel Order

9/15/09 448939 5,340.00 9093002 5,340.00 Dennis Lozada Cash advance for travel to Legaspi City on

September 16-18, 2009 re: To attend the 2nd

National Livestock and Poultry Summit charged

Savings Account Deposit Slip, Itinerary of

Travel, Letter of Invitation to attend the summit.

Travel Order

11/17/09 448949 108,000.00 9113796 108,000.00 Dennis Lozada Cash Advance for travel in Cebu, Bohol,

Dumaguete and Siquijor of Nov 11-21, 2009 Re:

to validate recipient and the quarantine area for

the DGD Project

Request for Cash Advance,Travel Order No.

2009-248, Itinerary of Travel,

Travel Order

12/2/09 448953 12,269.00 9123992 12,269.00 Dennis Lozada Cash advance for travel to Bohol on December 3-

4, 2009 re: DGDP Launching

Request For Cash Advance, Itinerary of Travel Travel Order

12/2/09 448954 9,769.00 9123993 9,769.00 Everlyn Dueñas Cash advance for travel to Bohol on December 3-



12/2/09 448955 12,269.00 9123994 12,269.00 Rhodora Mendoza Cash advance for travel to Bohol on December 3-



12/2/09 448956 22,038.00 9123995 22,038.00 Romulo Relevo Cash Advance for travel to Bohol with Ms. Sandra

Alfiler (Procurement Assistant) on December 3-4,

2009 re: DGDP Launching


12/9/09 448957 26,112.00 9124104 26,112.00 Dennis Lozada Cash Advance for travel to Bohol on Dec. 10-12,

2009 re: to assist the distribution of dairy goat

project with Sec. Yap

Itinerary of Travel, Deposit Slip Travel Order

12/9/09 448958 15,483.00 9124103 15,483.00 Leila Mar Aquino Cash Advance for travel to Bohol on Dec. 10-12,

2009


12/9/09 448959 16,613.00 9124102 16,613.00 Charmaine Madelo Cash Advance for travel to Bohol on Dec. 10-13,

2009 re: to assist the distribution of dairy goat

project with Sec. Yap

Itinerary of Travel Travel Order

12/9/09 448960 19,983.00 9124106 19,983.00 Romulo Relevo Cash Advance for travel to Bohol on Dec. 10-12,

2009 re: to assist dairy goat distribution at Bohol

with Sec. Yap


12/14/09 448962 19,612.00 9124156 19,612.00 Dennis Lozada Cash Advance for travel to Dumaguete & Siquijor

on Dec 15-17, 2009 re: Supervise the Goat

dispersal charged under LEDP


12/15/09 448963 21,212.00 9124161 21,212.00 Romulo Relevo Cash Advance for travel to Cebu, Dumaguete and

Siquijor on Dec. 16-17, 2009 re: Supervising the

Goat Dispersal

Itenerary of Travel Travel Order

12/17/09 448979 20,000.00 9124157 20,000.00 Dennis Lozada Cash Advance for travel to CAR Region on Dec.

27-29, 2009 re: Supervise the ear tagging and

Goat dispersal

IT of Travel, Deposit Slip Travel Order

12/21/09 448980 3,480.91 9124181 3,480.91 Rhodora Mendoza Reimbursement as per liquidation of cash

advance per DV# 09-12-3994 for the travel in

Bohol last December 3-4, 2009 re: DGDP

launching

Liquidation of DV #9-12-3994, Deposit Slip,

Itinerary Receipt, Cash Invoice No. 081793,

Boarding Pass, Terminal Fee Receipt, OR No.

14548, CI No. 39268, OR No. 14543, OR No.

22755, CI No. 1702, Control Slip No.11868,

Computer Generated Receipt, RER for Meals

Itinerary of Travel, Travel

Order, Certificate of

Appearance, Certificate of

Work Accomplished

1/6/10 448994 14,503.00 10010008 14,503.00 Jobelle Magsino CA - travel to Bohol on January 8-9, 2010 re: to

release checks of various suppliers in Bohol


1/6/10 448995 10,503.00 10010009 10,503.00 Ma. Theresa Ignacio CA - travel to Bohol on January 8-9, 2010 re: to

release checks of various suppliers in Bohol


Lacking documentsCheck DV

Payee Particulars Supporting Documents

Page 1 of 10

Annex G

Date No. Amount No. AmountLacking documents

Check DVPayee Particulars Supporting Documents

1/13/10 448998 11,112.00 10010090 11,112.00 Alan Javellana CA - travel to Iloilo on January 15-16, 2010 re: to

inspect & visit the goat facility


1/13/10 448999 8,700.00 10010109 8,700.00 Charmaine Madelo CA - travel to Baguio on January 14-16, 2010 re:

supervise goat dispersal in CAR

Itinerary of Travel, Schedule Delivery Dates

(goat dispersal)

Travel Order

1/13/10 449000 8,700.00 10010110 8,700.00 Divina Blanco CA - travel to Baguio on January 14-16, 2010 re:

supervise goat dispersal in CAR

Itinerary of Travel, Schedule Delivery Dates

(goat dispersal)

Travel Order

1/16/09 449005 2,200.00 9010019 2,200.00 Damaso Callo Jr. Travel expenses to Pampanga, Tarlac & Los

Baños on May 29 - June 2, 2008

Deposit Slip, Request for Reimbursement,

Itinerary of Travel, RERs, Certiifcate of Travel

Completion,

Original copy of all

supporting documents

1/30/09 449006 4,275.00 9010272 4,750.00 Rogelio Caro Services rendered as Messenger for the period

January 16-31, 2009

Contract of Services, Certification of Work

Accomplishment

Daily Time

Record/Certificate of

Service Rendered

1/30/09 449007 3,825.00 9010273 4,250.00 Lorenzo Seno Jr. Services rendered as Driver for the period

January 16-31, 2009


Accomplishment

Daily Time


Service Rendered

1/30/09 449009 4,500.00 9010275 5,000.00 Edrian Ortega Services rendered as Data Encoder for the period

January 16-31, 2009


Accomplishment

Daily Time


Service Rendered

2/5/09 449011 4,175.94 9020320 4,251.87 Globe Telecom Inc. Communication expenses under Cel No.

09178842494, for the period December 10 to

January 9, 2009

Certification that all calls billed were all official,

SOA

Original copy of

Statement of Account and

Certification that calls

billed were original


February 1-15, 2009


Accomplishment

Daily Time


Service Rendered

2/19/09 449016 4,207.50 9020583 4,675.00 Lorenzo Seno Jr. Services rendered as Driver for the period

February 1-15, 2009


Accomplishment

Daily Time


Service Rendered


February 1-15, 2009


Accomplishment

Daily Time


Service Rendered


February 16-28, 2009


Accomplishment

Daily Time


Service Rendered

3/2/09 449021 9,000.00 9030703 10,000.00 Wilfred Mogado Services rendered as System and Database

Manager/Administrator for the period February 1-

28, 2009


Accomplishment

Daily Time


Service Rendered

3/9/09 449023 2,670.00 9030793 2,670.00 Dennis Lozada CA - travel expenses of Damasco Callo, Jr. to

Sarrat, Ilocos Norte and Sinait on March 8-11 to

provide technical assistance to Northern Foods

Corporation

Request for Cash Advance, Itinerary of Travel Daily Time


Service Rendered

3/9/09 449024 14,626.00 9030792 14,626.00 Dennis Lozada CA - travel expenses of Damasco Callo, Jr. to

Malaybalay Bukidnon on March 12-22 to provide

technical assistance as a facilitator of the season-

long Training of facilitators for TFM

Request for Cash Advance, Itinerary of Travel Daily Time


Service Rendered


March 1-15, 2009


Accomplishment

Daily Time


Service Rendered

3/25/09 449030 8,000.00 9031077 8,000.00 Jesus Binamira CA - travel to Dagupan last 3/29-31/2009 re:

attend pilot FFS

Deposit Slip, Request for Cash Advance,

Itinerary of Travel

Daily Time


Service Rendered


March 16-31, 2009


Accomplishment

Daily Time


Service Rendered

3/31/09 449032 9,000.00 9031130 10,000.00 Wilfred Mogado Services rendered as Systems and Database

Manager/Administrator for the period March 1-31,

2009


Accomplishment

Daily Time


Service Rendered

Page 2 of 10

Annex G




April 1-15, 2009


Accomplishment

Daily Time


Service Rendered


Manager/Administrator for the period April 1-15,

2009


Accomplishment

Daily Time


Service Rendered

4/16/09 449037 12,270.00 9041285 12,270.00 Jesus Binamira CA - travel to Cagayan Valley on April 18-21,

2009 re: attend DA ManCom and meet with

regional & provincial IPM coordinators

Deposit Slip, Request for CA, Itinerary of Travel Travel Order

4/24/09 449044 20,000.00 9041380 20,000.00 Jesus Binamira CA - plane ticket for travel to Bangkok Request Letter, Letter of DA Sec. Yap to DFA

Sec. Alberto Romulo informing the DA

representatives of the Philippine delegation to

the 65th Session of the UN ESCAP, Itinerary of

Travel

Travel Order


Manager/Administrator for the period April 16-30,

2009


Accomplishment

Daily Time


Service Rendered

5/6/09 449046 3,825.00 9051521 4,250.00 Leandro Jonson Services rendered as Clerical Staff for the period

April 16-30, 2009


Accomplishment

Daily Time


Service Rendered


January 1-15, 2009


Accomplishment

Daily Time


Service Rendered

1/15/09 449903 3,825.00 9010127 4,250.00 Lorenzo Seno, Jr. Services rendered as Driver for the period

January 1-15, 2009


Accomplishment

Daily Time


Service Rendered


January 1-15, 2009


Accomplishment

Daily Time


Service Rendered

6/1/10 479554 13,500.00 10-05-1550 15,000.00 Serafin Palteng Services rendered as Irrigation Specialist for the

period September 1-30, 2009

Certification of Work Accomplishment Original Certification of

Work Accomplished

6/24/10 479564 12,980.00 10-06-1806 12,980.00 Everlyn Duenas CA - travel of Johanne May Buanzi & Damaso

Callo to Baguio on June 27 - July 3, 2010 to serve

as facilitator, member-secretariat & resource

person during Agro-forestry farmer field school

(AGF-FFS) & training of trainers (AGF-TOT)

curriculum development workshop


6/25/10 479565 3,790.00 10-06-1718 3,790.00 Damaso Callo, Jr. Travel expenses incurred last March 22-26, 2010

to serve as resource person during a forum

organized by HEKS-FSSI-ASKI on Raising

Farmer's Awareness on Genetically Modified

Organisms (GMO) held at CVIARC, Ilagan,

Isabela & Country Inn, Baggao, Cagayan charged

under ASEAN IPM

Request for Reimbursement, Summary of

Reimbursement, Itinerary of Travel, Certificate

of Travel Completion, Travel Report,

Reimbursement Receipts, Certificate of

Appearance

Travel Order

7/6/10 479567 2,480.00 10-061840 2,480.00 Damaso Callo, Jr. Travel expenses in Baguio City on June 1-4, 2010

to serve as resource person during a small group

workshop-meeting organized by DA-CARFU

CHARM-2 Project charged under ASEAN IPM

Summary of Reimbursement, Certificate of

appearance, Certificate of Travel Completion,

Receipt, Reimbursement Expense Receipt,

Travel Report, Itinerary of Travel, Deposit Slip

Travel Order

7/20/10 479570 2,840.00 10-07-1970 2,840.00 Johanne May Buanzi Travel expenses incurred in Bontoc. Mt. Province

on April 5-6, 2010 re: To serve as resource

person during a forum organized by LGU-Mt.

Province on Farmers Technology Forum on

Climate Change charged under ASEAN IPM


Reimbursement, Certificate of Travel

Completion, Certificate of Appearance, Revised

Iterinary of Travel, Bus Tickets, Reimbursement

Expense Receipt, Travel Report, Travel Order

Travel Order

Page 3 of 10

Annex G



7/27/10 479573 22,320.00 10-07-2076 22,320.00 Everlyn Duenas CA - travel expense of Damaso Callo, Jr. &

Johanna May Buanzi on July 25-August 7, 2010

re: To serve as facilitator-resource person in

Phase I (first 10-day) of training of trainers for

facillatators of FFS on Agro-Forestry to be

conducted jointly by ASEAN IPM, Kalikasan & DA-

Charm-2 charged under ASEAN IPM


8/25/10 479577 16,658.00 10-08-2350 16,658.00 Everlyn Duenas CA - travel of Mr. Damaso Callo, Jr. to Northern

Mindanao on August 29- September 4, 2010 re:

to serve as technical resource person & guide

during the study tour of Rwandan government

officials to visit & learn FFS experiences in the

Northern Mindanao charged under ASEAN IPM


1/14/10 507601 15,326.00 10010076 15,326.00 Jecyrose Butay CA - travel to Iloilo on January 19-22, 2010 re: to

accompany/ assist Dennis Lozada in Goat Ear

tagging & Dispersal in Region 6


1/14/10 507602 15,026.00 10010078 15,026.00 Dennis Lozada CA - travel to Iloilo on January 19-22, 2010 re:

Goat Ear tagging & Dispersal in Region 6 (Iloilo)

Authorization Letter, Travel Itinerary Travel Order

1/19/10 507603 4,600.00 10010143 4,600.00 Everlyn Dueñas CA - travel to Tarlac & Nueva Ecija with Melvin

Dichoso re: supervise goat dispersal in Region 3

on January 20,2010


1/26/10 507604 13,213.00 10010218 13,213.00 Dennis Lozada CA - travel in Cagayan De Oro on Jan. 27-29,

2010 re: selection and delivery of goat in Region

10


2/2/10 507605 17,000.00 10020309 17,000.00 Dennis Lozada CA - travel to Davao & Bansalan on February 3-5,

2010 re: supervise the selection, ear tagging and

blood sampling of goat in Region 11


2/2/10 507606 17,000.00 10020312 17,000.00 Romulo Relevo CA - travel to Davao & Bansalan on February 3-5,

2010 re: selection of dairy goat for Region 10 &

11


2/4/10 507609 16,600.00 10020340 16,600.00 Dennis Lozada CA - travel to Bohol & Dumaguete on February 8

to 11, 2010 re: arrival of imported goat


2/8/10 507610 2,419.00 10020306 13,531.00 Alan Javellana Liquidation of CA of P11,112.00 under check no.

448998 dated Jan13, 2010 travel expenses to

Iloilo last January 15-16, 2010 re: to inspect &

visit the Goat facility

Summary of Reimbursement, Copy of DV# 10-

01-0090, Itinerary of Travel, Electronic plane

Ticket: Passenger Itinerary/Receipt, Official

Receipts, Boarding Pass

Travel Order

2/17/10 507614 20,830.00 10020454 20,830.00 Rhina Concepcion CA - travel to Bohol on Feb 22-26, 2010 re:

selection of goats in Region VII


2/17/10 507615 19,600.00 10020494 19,600.00 Mark Anthony

Esperas

CA - travel to Bohol on Feb 22-26, 2010 re: to

assist selection of goat for Region VII


2/17/10 507617 33,160.00 10020499 33,160.00 Dennis Lozada CA - travel with Kathleen Zafranco to Bohol on

Feb. 22-26, 2010 re: selection of goats in Region

V


2/23/10 507618 19,000.00 10020538 19,000.00 Dennis Lozada CA - travel to Lanao Del Norte & Misamis Oriental

on Feb. 23-26, 2010 re: delivery of goats


2/23/10 507619 29,000.00 10020540 29,000.00 Dennis Lozada CA - travel to Bataan, Zambales, Pampanga &

Bulacan on March 9-12, 2010 re: validation of

beneficiary in Region 3 for DGDP (for 5 pax)


3/2/10 507623 24,000.00 10020574 24,000.00 Romulo Relevo CA - travel to Pampanga & Nueva Ecija with

Raymond Berzabal (Project Assistant) on March

4-6, 2010 re: Assist arrival of imported goats


Page 4 of 10

Annex G



3/3/10 507624 6,000.00 10030622 6,000.00 Alicia Tuballes CA - travel to Pampanga & Nueva Ecija on March

3-5,2010 re: Validation for arrival of imported

goats


3/11/10 507626 10,549.00 10030756 10,549.00 Romulo Relevo CA - travel to Davao on March 17-19 2010 re:

Selection of goats for regions 6 & 8; delivery of

goats for region 11


3/15/10 507627 27,000.00 10030749 27,000.00 Dennis Lozada CA - travel to Quezon, Batangas, Laguna &

Cavite on March 16-19, 2010 re: Validation of

Beneficiary in Region 4A for DGDP


3/16/10 507628 3,470.00 10030784 3,470.00 Dennis Lozada CA - travel of Raymond Berzabal to Ifugao &

Baguio on March 16-18, 2010 re: To assist in the

inspection of upgraded goats for delivery to

Ifugao

Request for Cash Advance, Itinerary of Travel,

Deposit Slip

Travel Order

3/16/10 507629 3,670.00 10030789 3,670.00 Victor Roman Cacal CA - travel to Ifugao & Baguio City on March 16-

18, 2010 re: Inspection and acceptance of

upgraded goats for delivery to Ifugao


3/17/10 507630 12,733.00 10030785 12,733.00 Divina Blanco CA - travel to Davao on March 17-19 2010 re:

Selection of goats for regions 6 & delivery of

goats for region 11


3/18/10 507631 40,055.00 10030624 40,055.00 Romulo Relevo Reimbursement for travel to Davao on March 26-

27, 2009 with Wilfredo Coloma, Felipe Reolalas,

Jr. and Patricia Cuaresma (DGDP TWG

members) re: Farm visit to the Baptist Dairy Goat

Farm & Pueritisfina and on January 15-16, 2010

re: Meeting with benificiaries, LGU & DA official

charged under LEDP.

Summary of Reimbursement, Letter authorizing

the Travel, Travel Order, Reimbursement

Expense Receipts, Certificate of Travel

Completion, Certificate of Appearance,

Certificate of Travel Completed, Attendance

Sheet, Receipts, Boarding Pass, e-tickets

Travel Order

3/23/10 507632 21,500.00 10030863 21,500.00 Dennis Lozada CA - travel to Bataan, Zambales & Pampanga on

March 24-26, 2010 for the delivery of goats in

Region 3

Deposit Slip, Itinerary of Travel Travel Order

3/23/10 507633 1,360.00 10030867 1,360.00 Leila Mar Aquino CA - travel to Aurora on March 24-25, 2010 to

validate identified recipients for DGDP


3/29/10 507634 2,170.00 10030899 2,170.00 Dennis Lozada CA for Raymond Berzabal - travel to Batangas

on March 29, 2010 to assist in the inspection of

upgraded goats for delivery charged under LEDP.


3/29/10 507635 2,770.00 10030900 2,770.00 Victor Roman Cacal CA - travel to Batangas on March 29-30, 2010 for

the selection/inspection and acceptance of

upgraded goats charged under LEDP.


4/5/10 507643 38,200.00 10030966 38,200.00 Dennis Lozada CA - travel to Ozamis, Bukidnon, Zamboanga,

Bohol & Cebu on April 6-18, 2010 for the delivery

in Regions 9 and 10 and to assist in the release of

imported goat in Ubay Bohol charged under

LEDP.

Itinerary of Travel, Letter of Invitation Travel Order

4/5/10 507651 9,200.00 10040989 9,200.00 Romulo Relevo CA - travel to Muñoz Nueva Ecija with Erson

Luces on April 6-8, 2010 for the ear tagging of

imported goats charged under LEDP.

Deposit Slip, Itinerary of Travel, Memorandum:

Release of Animals from Quarantine Sites

Travel Order

4/5/10 507652 15,300.00 10040990 15,300.00 Victor Roman Cacal CA - travel to Davao City & Davao Del Norte on

April 6-8, 2010 for the selection and delivery of

local upgraded goat modules for Regions 8 & 11,

2010 charged under LEDP.


4/5/10 507653 11,700.00 10040991 11,700.00 Leila Mar Aquino CA - travel to Iloilo on April 8-11, 2010 to deliver

goats in region 6 charged under LEDP.


4/7/10 507654 12,063.00 10041010 12,063.00 Dexter Paculan CA - travel to Ormoc on April 8-12, 2010 to

inspect and Ear Tag goats charged uder LEDP.


Page 5 of 10

Annex G



4/8/10 507655 2,970.00 10041006 2,970.00 Dennis Lozada CA for the travel to Batangas of Raymond

Berzabal from April 14-16, 2010 to assist in the

inspection of imported goats for delivery to

batangas charged under LEDP.


4/14/10 507659 8,600.00 10041089 8,600.00 Romulo Relevo CA - travel to CLSU, Nueva Ecija on April 13-14,

2010 to assist and witness the drawing of lots of

goats for distribution to beneficiaries charged

under LEDP.


4/19/10 507661 6,600.00 10041143 6,600.00 Victor Roman Cacal CA - travel to Baguio City on April 19-21, 2010 for

the delivery of imported goats to CAR


4/20/10 507662 3,620.00 10041154 3,620.00 Dennis Lozada CA - travel of Raymond Berzabal to Baguio &

Ifugao on April 19-21, 2010


4/26/10 507666 2,000.00 10041184 2,000.00 Dennis Lozada CA - travel expenses with Precious Gale Isleta for

the seminar on DGDP on April 27-30, 2010 at

Hotel Supreme in Baguio City


4/26/10 507667 1,400.00 10041186 1,400.00 Jobelle Magsino CA - travel expenses for the seminar on DGDP

on April 27-30, 2010 at Hotel Supreme in Baguio

City


4/26/10 507668 1,400.00 10041187 1,400.00 Romulo Relevo CA - travel expenses for the seminar on DGDP

on April 27-30, 2010 at Hotel Supreme in Baguio

City


4/26/10 507671 1,400.00 10041191 1,400.00 Dennis Lozada CA - travel expenses of Raymond Berzabal to

Pampanga & Baguio City on April 27-30, 2010 to

assist in the distribution of upgraded goats and to

attend seminar on DGDP


4/28/10 507673 5,900.00 10041246 5,900.00 Victor Roman Cacal CA - travel to Alaminos, Laguna on April 30, 2010

to attend Farmer's Day

Itinerary of Travel, Deposit Slip, Invitation Travel Order

5/4/10 507674 9,246.00 10041232 9,246.00 Felipe P. Reolalas, Jr. Travel expenses to validate DGDP identified

recipients at Region III & Rizal Province.

Summaries of Expenses, Certifications, Travel

Orders, Itineraries of Travel, RERs, Receipts,

Certificates of Appearance, Certificates of

Travel Completed, Validation Reports

Original copy of all


5/5/10 507675 12,920.00 10051300 12,920.00 Dennis Lozada CA - travel expenses of Raymond Berzabal to

CDO on May 6-8, 2010 for the inspection of the

delivery of imported goats to Region 10


5/5/10 507676 4,170.00 10051317 4,170.00 Dexter Paculan CA - travel to Baguio City on May 5-8, 2010 for

the inspection of the delivery of imported goats to

CAR


5/11/10 507689 2,243.00 10051361 2,243.00 Melvin Dichoso Travel and training expenses - seminar on DGDP

at Baguio City on April 28-30, 2010

Itinerary of Travel, Certificate of Travel

Completed, Certificate of Appearance, RERs,

receipts

Travel Order, Receipts

pertain to training

materials purchased.

5/11/10 507691 18,500.00 10051391 18,500.00 Dennis Lozada Cash Advance - travel to Region 9 and CARAGA

on May 18 - 21, 2010 for the selection of dairy

goat beneficiaries

Itinerary of Travel, authorization to encash Travel Order

5/17/10 507694 6,500.00 10051436 6,500.00 Sandra Alfiler Cash Advance - travel to Legaspi on May 17 - 20,

2010 for the validation of farms of dairy goat

beneficiaries


5/17/10 507695 5,500.00 10051437 5,500.00 Nimfa Cruz Cash Advance - travel to Legaspi on May 17 - 20,

2010 for the validation of farms of dairy goat

beneficiaries


6/1/10 507701 12,500.00 10051555 12,500.00 Ma. Theresa Ignacio CA - travel to CLSU Nueva Ecija with Romulo

Relevo on June 1-2, 2010 re: Assist Mr. Relevo In

the inspection of imported goats delivered by

Ebenezer to CLSU, confer with Dr. E. Cruz

regarding goats still under CLSU's care and their

expenses after the quarantine period


Page 6 of 10

Annex G



6/2/10 507702 5,022.00 10051495 5,022.00 Raymond Berzabal Travel expenses incurred - Pampanga on May 18-

19, 2010 & Batangas, Rizal on May 20-22, 2010

to assist in selection & delivery of upgraded goats

Summary of reimbursement, Deposit Slip,

Actual Itinerary of Travel, Certificate of Travel

Completion, Certificate of Appearance, RERs,

Bus Ticket

Travel Order

6/15/10 507709 2,668.00 10061619 2,668.00 Raymond Berzabal Travel to Pampanga on May 27-28, 2010 to assist

in selection and delivery of upgraded goats

Summary of reimbursement, Deposit Slip,

Actual Itinerary of Travel, Itinerary of Travel,

Certificate of Travel Completion, RERs,

Certificate of Appearance, Bus Ticket

Travel Order

6/15/10 507710 2,049.00 10061625 2,049.00 Diana Dolor Travel expenses during travel to UP Los Baños

on May 20-22, 2010 re: Delivery of goats

Request for reimbursement, Summary of

reimbursement, Certificate of Travel

Completion, Summary of Liquidation, RERs,

Certificate of Appearance

Travel Order

6/21/10 507711 4,640.00 10061766 4,640.00 Raymond Berzabal Travel expenses in Batangas on June 2-4 & 8-9,

2010 to assist in the selection and delivery of

upgraded goats

Summary of Reimbursement, Deposit Slip,

Certificate of Travel Completion, Certificate of

Appearance, RERs, Itinerary of Travel

Travel Order

6/25/10 507714 2,680.00 10061803 2,680.00 Dennis Lozada Reimbursement for travel to Tuguegarao City on

June 15-18, 2010 re: Supervise the distribution of

goats in Region 2



Appearance, RERs, Itinerary of Travel

Travel Order

6/25/10 507715 6,570.00 10061804 6,570.00 Raymond Berzabal Travel expenses in Region 2 on June 15-19,

2010 & Batangas on June 10-11, 2010 re: Assist




Appearance, Actual Itinerary of Travel, RERs,

Itinerary of Travel

Travel Order

7/13/10 507737 3,220.00 10071980 3,220.00 Dexter Paculan Cash advance for travel to Pangasinan on July 13-

15, 2010 re: Tagging, Inspection and delivery of

Goat

Itinerary of Travel for Travel Order no. 10-391 Travel Order

7/13/10 507738 10,452.00 10071978 10,452.00 Raymond Berzabal Travel expenses incurred in Davao on June 30-

July 2, 2010 re: Asist in selection and delivery of

upgraded goats



Completion,Certificate of Appearance, RER,

Official Receipt No. 12002, Passenger

Itinerary/Receipt, Boarding Pass, Terminal Fee

Receipt, Bus Tickets, Itinerary of Travel for TO

No. 10-367

Travel Order

7/13/10 507739 1,273.00 10071981 1,273.00 Raymond Berzabal Travel expenses incurred in Pampanga & Bataan

on June 24, 2010 re: Assist in selection and

delivery of upgraded goats in Region 3


Actual Itinerary of Travel, Certificate of Travel

Completion, Certificate of Appearance, RER,

Bus Ticket, Itinerary of Travel for TO No. 10-357

Travel Order

7/13/10 507740 3,080.00 10071982 3,080.00 Romulo Relevo Reimbursement of travel expenses from June15-

18, 2010 re: Delivery of local goats; confer with

vet. med. (Isabela, Tuguegarao) of quarantine

regarding goats

Summary of Reimbursement (June 15-18,

2010), Deposit Slip, Actual Itinerary of Travel,


Appearance, Reimbursement Expense Receipt,

Itinerary of Travel for TO No. 10-331

Travel Order

7/27/10 507742 5,148.00 10072039 5,148.00 Raymond Berzabal Travel expenses incurred in Batangas on July 6-

7, 2010 & Pampanga on July 8-9, 2010 re: Assist


Deposit Slip, Summary of Reimbursement ( July

6-7, 2010), Certificates of Travel Completion,

Certificate of Appearance, Certificates of

Appearance from Department of Agriculture,

Reimbursement Expense Receipts, Itinerary of

Travel Summary of Reimbursement (July 8-10,

2010), Actual Itinerary of Travel, Bus Tickets

Travel Order

8/2/10 507744 4,120.00 10072110 4,120.00 Raymond Berzabal Travel expenses in Bicol for the period July 21-

24, 2010 re: Assist in delivery of imported goats in

Region V charged under LEDP

Deposit slip, Summary of reimbursement,

Certificate of Travel Completion, Actual Itinerary

of Travel, Certificate of Appearance, RERs, Bus

Ticket, Travel Order, BIR Form# 2307

Travel Order

Page 7 of 10

Annex G



8/3/10 507748 198,929.82 10072124 210,190.00 Asia Business

Computer Sales

Unlimited Corp.

Purchase of 2 units ACER Aspire 4732Z Intel

Pentium Dual Core T4400, 3 units NOKIA N900

and 2 unitrs NOKIA E52 for DGDP

Inspection and acceptance, Purchase Order,

Delivery Receipt, Quotation, Abstract of

Canvass, Request for Purchase, BIR Form No.

2306, 2307

Memorandum Receipt

(MR), Acknowledgment

Receipt (AR) signed by

the end-user of the

equipment

8/4/10 507751 5,220.00 10082164 5,220.00 Dexter Paculan CA - travel to Regions 1 and CAR on August 3-7,

2010 re: Selection, tagging and delivery of

imported goat


8/10/10 507752 4,461.00 10082181 4,461.00 Raymond Berzabal Travel expenses in Pampanga, Zambales &

Calatagan, Batangas & Cavite on July 20-21, 27

& 28, 2010 re: Assist in selection of upgraded

goats Regions IV A & 3

Deposit Slip, Summary of Reimbursement,

Certificate of travel completion, certificate of

appearance, RERs, Bus ticket, Actual Itinerary

of travel, receipts

Travel Order

8/10/10 507753 3,228.00 10072112 3,228.00 Dexter Paculan Travel to Region I on July 20-22, 2010 re:

Selection, Ear Tagging and 2nd delivery of Local

Goat

Summary or reimbursement, certificate of travel

completion, Certificate of appearance, RERs,

Bus Ticket, itinerary of travel

Travel Order

8/11/10 507756 2,980.00 10082235 2,980.00 Dexter Paculan Cash advance for travel to Baguio on August 11-

13, 2010 re: To deliver imported goat in Benguet

and Bontoc, Mt. Province


9/30/10 507787 13,360.00 10092520 13,360.00 Jacky Lito Andal Travel expenses in Tanay Rizal, Batangas, Cavite

& Laguna re: conduct assessment and

investigation of new applicants under DGDP &

monitor the health status of the imported goats

dispersed in the province

IT, Certification that Mr. Andal did not claim his

travelling expense in RFU 4-A, Certificate of

Travel Completion, Travel Order (3062,3250,

3229,3294, 3429,3647,3878), Certificate of

Appearance

Travel Order

10/7/10 507789 1,337.00 10092422 16,637.00 Victor Roman Cacal Reimbursement per liquidation of DV#10040990

check no. 507652 for travel to Davao City on April

6-8, 2010 re: Selection and delivery of local

upgraded goat modules for Regions 8 & 11

Liquidation Report, Actual Itinerary of Travel,

Certificate of Travel Completion, Certificates of

Appearance, Disbursement Voucher, Electronic

Ticket: Passenger Itinerary/Receipt, Receipts,

Boarding Pass, RERs, Attendance Sheet,

Itinerary of Travel

Travel Order

11/2/10 507797 10,100.00 10102808 10,100.00 Sandra Alfiler Cash Advance for travel to Masbate on

November 2-5, 2010 re: Delivery of Dairy Goat

and Milking Machine to beneficiaries

IT for TO No. 10-572 Travel Order

11/24/10 507800 3,917.50 10112955 3,917.50 Raymond Berzabal Reimbursement for travel to Unisan last

November 17-19, 201 re: to assist in the

validation of farm/selection and delivery of

upgraded goats

Certificate of Travel Completion dated Nov. 25,

2010, IT and Revised IT, Summary of

Reimbursement, RER for Taxi Fare, Bus

Tickets, Certificate of Appearance, Tracking

Document

Travel Order

1/13/11 507813 10,787.00 11010076 10,787.00 Damasco Callo, Jr. Travel expenses - Regions 4,10,& 13 last Sept.

29- Oct. 5, 2010 re: to serve as technical

resource person during the study tour of senior

officials of Afghanistan's Ministry of Agriculture,

irrigation & livestock (MAIL) to IPM FFS's in

Regions 4,10,& 13, 2010 charged under ASEAN

IPM

JEV# 10-12-1563, copy of DV# 10-12-3076,

Request for reimbursement, Itinerary of Travel,

Certificate of Travel Completion, Certification

(blotter report October 18, 2010), Travel Report,

Certificate of Appearance, RERs, Boarding

Pass, E-ticket, Travel Certification

Original copy of the

supporting documents,

Travel Order

Page 8 of 10

Annex G



1/24/11 507815 4,170.00 11010068 4,170.00 Damasco Callo, Jr. Travel expenses incurred during the travel to

Davao del Norte, Pangasinan & Mountain

Province last Sept.12-17, 2010 to serve as

facilitator-resource person during an exposure trip

to Davao del Norte Provincial IPM Staff to school

field on climate change, biodiversity & nutrition at

DEpEd San Carlos City, Pangasinan & in Phase II

( for the first monthly evaluation) of training of

Trainers for facilitators of FFS on Agro Forestry

conducted by ASEAN IPM, KASAKALIKASAN &

DA-CHARM-2 in Bontoc, Mt. Province charged

under ASEAN IPM

Deposit Slip, Copy of JEV# 10-12-1554, copy of

DV#10-12-3073, Request for reimbursement,


Completion, Certification (blotter report, October

18, 2010), Travel report, Certificate of

Appearance, RERs



Travel Order

1/24/11 507816 6,630.00 11010069 6,630.00 Damasco Callo, Jr. Travel expenses during travel to Regions 11 & 13

last September 20-25, 2010 to serve as facilitator-

resource person of a season-long Training of

Trainers for IPM in Corn conducted by DA-RFU10

in Esperanza, Agusan del Norte & as facilitator of

a planning Workshop for locally supported Agro-

biodiversity Conservation & Pesticide Impact

Assessment Initiatives conducted by FAO

Vegetable IPM Program in Tagum, Davao del

Norte charged under ASEAN IPM

Deposit Slip, Copy of JEV# 10-12-1555, Copy

of DV#10-12-3028, Request for reimbursement,


Completion, Certification (blotter report, October

18, 2010), Travel report, Certificates of

Appearance, RERs, Travel Certification



Travel Order

1/24/11 507817 10,320.00 11010136 10,320.00 Jesus Binamira Repair of Toyota Corolla with Plate No. 18644

assigned to Mr. Jesus Binamira charged under

ASEAN IPM

Deposit Slip, JEV# 10-12-1628, Summary of

Reimbursement, Certification, Justification of

Car Repair Bills, receipts (dated from October

15 to December 22, 2010)



1/24/11 507818 830.00 11010137 830.00 Jesus Binamira Parking/toll fees charged under ASEAN IPM Deposit Slip, copy of JEV# 10-12-1629,

Summary of Reimbursement, Parking Fee

tickets, receipts



1/24/11 507819 11,000.00 11010131 11,000.00 Jesus Binamira Gasolline expenses incurred under ASEAN IPM Deposit Slip, copy JEV# 10-12-1626, Summary

of Reimbursement, Certification, Receipts

(dated from September 23 to December 30,

2010)



2/23/11 507828 3,205.00 11020306 3,205.00 Jesus Binamira Travel to Bontoc, Mountain Province last January

25-27, 2011 re: to attend as Guest in the Joint

Training of trainers/reinforcement Training Course

(TOT/RTC) and Farmer Field School (FFS) ON

Agro-forestry in Bontoc, Mt. Province charged

under ASEAN IPM

Deposit Slip, Travel Report, Certificate of Travel

Completion, Travel Itinerary, RERs, Receipts,

Certificate of Appearance, Program Activity

Travel Order

2/28/11 507829 3,205.00 11020353 3,205.00 Leandro Jonson Travel to Baguio City last Jan. 25-27, 2011 with

Dr. Jesus Binamira to attend the Joint Training of

trainers/reinforcement training course (TOT/RTC)

and Farmer Filed School (FFS) on Agro-Forestry

in Bontoc, Mt. Province on Jan. 26, 2011 charged

under ASEAN IPM

Summary of Reimbursement, Certificate of

Travel Completion, Deposit Slip, Travel

Itinerary, Certificate of Appearance, RERs, Bus

Ticket, Program Activity, Travel Report of Mr.

Jesus Binamira

Travel Order

5/26/11 539499 2,695.00 11051065 2,695.00 John Howell Niño

Tabao

Travel expense incurred last May 18-20, 2011 at

Camiling, Tarlac to attend seminar on Dairy Goat

Management

Summary of Expenses, Certificate of Travel

Completion, IT, RER, Bus Tickets, Certificate of

Appearance

Travel Order

6/2/11 539503 5,583.00 11051122 5,583.00 Dennis Lozada Reimbursement for travel to Tarlac last April 13,

2011 re: attend the awarding and turn-over

ceremony of LQF in Tarlac

Summary of expenses, IT, Program of Activities,

Cash Invoice No. JB5209-0-10098, OR No.

28519, Other ORs, Toll Fee Receipt, OR No.

702, Certificate of Appearance, Undated

Certificate of Travel Completion

Travel Order

Page 9 of 10

Annex G



6/3/11 539504 2,340.00 11061130 2,340.00 Dennis Lozada Reimbursement for travel to Baguio last July 21-

22, 2010 re: Region-wide Dairy Goat training @

La Trinidad, Benguet

Summary of expenses, IT, Certificate of

Appearance, Bus Ticket No. 727281, 214854,

Certificate of Travel Completion

Travel Order

7/5/11 539512 2,837.64 11061314 2,837.64 Dennis Lozada Reimbursement for travel to San Fernando,

Pampanga last May 25, 2011 re: meeting with

Agrifreeze procurement; selection of goat for

Region 2 in Tarlac

Summary of Expenses, OR 020901200348456,

OR No. 14985, OR No. 395688, Toll Fee

Receipts, RER dated May 25, 2011, Certificate

of Appearance, Certificate of Travel Completion,

IT, Attendance Sheet

Travel Order

8/1/11 539529 1,198.40 11071546 1,198.40 Romulo Relevo Reimbursement for travel to Batangas last July 1,

2011 re: selection of dairy goats in Batangas as

repayment for delivery in Tagaytay

IT for TO No. 11-290, OR No. 26451 Travel Order

8/2/11 539534 135,000.00 11081628 135,000.00 Plaza Maria Luisa

Suites Inn

Catering services of training seminar participants

on Aug. 3-5, 2011 at Dumaguete City

OR No. 25712, Request for Payment, Invitation

for participation to the DGDP Coordinators Mid-

year Review and Planning Workshop, MOA

dated May 11, 2011, Request for Quotation,

Billing Statement

List of Participants,

Attendance Sheet

8/19/11 539542 100,178.58 11081803 110,000.00 Town & Country Car

Rental Agency

Rental of 2 units SUV Toyota Innova J 2.5 with

plate numbers ZHS 887 & ZHS 831 for the period

of June 24 - July 23, 2011 (LEDP)

Request for Payment, Billing Statement, BIR

Form 2306 & 2307

Lease Contract, Itinerary

of Travel, Trip tickets

8/19/11 539543 100,178.58 11081805 110,000.00 Town & Country Car

Rental Agency

Rental of 2 units SUV Toyota Innova J 2.5 with

plate numbers ZHS 887 & ZHS 831 for the period

of July 24 - August 23, 2011 (LEDP)


Form 2306 & 2307



8/19/11 539544 59,196.42 11081806 65,000.00 Town & Country Car

Rental Agency

Rental of 1 unit SUV Toyota Innova E 2.4 with

plate number ZGC 565 for the period June 24 -

July 23, 2011 (LEDP)


Form 2306 & 2307



8/19/11 539546 59,196.42 11081807 65,000.00 Town & Country Car

Rental Agency

Rental of 1 unit SUV Toyota Innova E 2.4 with

plate number ZGC 565 for the period July 24 -

August 23, 2011 (LEDP)


Form 2306 & 2307



8/22/11 539548 1,359.00 11081791 1,359.00 Jonathan Agcaoili Travel expenses for site inspection of DGDP

Project in Pangasinan on August 16, 2011


Completed, Certificate of Appearance, RERs,

Travel Report, Photos, bus tickets,

Travel Order

8/25/11 539551 4,950.00 11081824 5,500.00 Carlito N. Esteban Services rendered as Liaison Officer for the

period of July 16-31, 2011

Certification that the person has rendered the

services to NABCOR, Accomplishment Report,

Authorization

Daily Time


Service Rendered

8/25/11 539552 4,950.00 11081831 5,500.00 Carlito N. Esteban Services rendered as Liaison Officer for the

period of July 16-31, 2011

Certification that the person has rendered the

services to NABCOR, Accomplishment Report,

Authorization

Daily Time


Service Rendered

9/6/11 539566 6,558.00 11091920 6,558.00 Dennis Lozada Travel expenses to monitor and validate farms of

dairy goat beneficiaries in Region III on July 13-

14, 2011

Itinerary of Travel, Certification, Certificate of

Travel Completed, Certificate of Appearance,

Receipts

Travel Order

9/6/11 539567 1,900.00 11091939 1,900.00 Dennis Lozada Travel expenses re: Selection of Dairy Goat in

Batangas on July 1, 2011



Receipt

Travel Order

9/6/11 539572 2,853.00 11081796 2,853.00 Dennis Lozada Travel expenses for the selection of dairy goat

beneficiaries in Batangas on June 24, 2011



Receipts

Travel Order

9/9/11 539576 8,452.84 11081798 8,452.84 Dennis Lozada Travel expenses re: procurement procedure and

monitoring of DGDP in Batangas on June 24,

2011



Receipts

Travel Order

Total 2,105,245.00

Page 10 of 10

Annex H


Disbursements which are supported with photocopies of documents

No. Date Amount Particulars No. Date Amount

539439 1/27/2011 P 7,448.75 Reimbursement Expense Receipt 4/6/2010 P250

PAL Itinerary Receipt 4/5/2010 842

Boarding Pass 4/6/2010

Terminal Fee 3332674D 200


Terminal Fee 9683363 30

Maxamdrea Hotel Official Receipt 25212 4/7/2010 3,730

Roadhouse Official Receipt (Meals) 8067 4/7/2010 920






Terminal Fee 3368496D 200

PAL Itinerary Receipt 4/7/2010 7,853

PAL Official Receipt 346855 4/15/2010 2,573

Madison Shopping Official Receipt (Packing tape) 84159 *not clear 94

The Maxwell Hotel (Accommodation and meals) 5455 4/8/2010 3,000

J&N Tourist Inn (Accommodation) 11199 4/13/2010 2,300

GV Hotel (Accommodation) 2584 4/12/2010 2,151

San's Grille (Meals) 1742 4/12/2010 635

Bohol Tropics (Accommodation) 83701 4/15/2010 2,397

34224 4/13/2010 3,425

2598 4/13/2010 3,025

PAL Itinerary Receipt 4/15/2010 1,229

Reimbursement Expense Receipt 4/13/2010 250

Itinerary of Travel 5/12/2010

Terminal Fee 3557367B 200

6/8/2010 200

6/12/2010 200

Travl Pros Inc. (Plane tickets) 2201 10/3/2010 8,323

Olympus Food Inc. KFC Davao (Meals) 112-72787 10/5/2010 115

4606299 10/5/2010 200

3965441B 10/6/2010 200

D.A. Hotel & Realty Corporation (Accommodation) 9843 10/6/2010 1,070

8/3/2010 300

8/3/2010 250

Molino Grill (Meals) 3800 8/3/2010 345

Province of CAMSUR (Accommodation) 801640 8/3/2010 2,160

Province of CAMSUR (Meals) 807232 8/4/2010 455

8/4/2010 300

8/4/2010 200

24,700.002/10/2011539445

Reimbursement Expense Receipt


539443 2/10/2011 17,687.20


539444 2/10/2011 9,908.00Terminal Fee

Check Supporting Documents

507643 4/5/2010 38,200.00

Kiddies Bakehaus (Meals)

1 of 2

Annex H

No. Date Amount Particulars No. Date Amount

Check Supporting Documents

Reimbursement Expense Receipt 8/4/2010 350

Province of CAMSUR (Accommodation) 805617 8/5/2010 2,160

Province of CAMSUR (Meals) 807410 8/5/2010 420

8/5/2010 300

8/5/2010 250

8/5/2010 260

8/6/2010 150

Alfcor Transport Services (Car Rental) 62 8/6/2010 16,800

P97,943.95 P76,532 Total Total

24,700.002/10/2011539445


2 of 2

Annex I

Malampaya Fund - National Agribusiness Corporation Annex I

Integrated Pest Management Knowledge Network

Disbursements with insufficient supporting documents

Date No. Amount Payee

1/15/09 9010024 23,958.00 26,620.00 2,083,690.00 Salary for January 1-

15, 2009

Authority to debit current account,

Schedule of Other Professional Services-

ASEAN IPM, Contract of Services

Contract of services no

page 2

2/16/09 9020104 23,958.00 26,620.00 Salary for February 1-

15, 2009

Authority to debit current account, Payroll

worksheet, Certification of work

accomplishment, Contract of Services

Contract of services page

1 only

6/15/09 9060396 23,958.00 26,620.00 Salary for June 1-15,

2009

Transmittal List (authority to debit account),

Payroll worksheet, Certification of work


(Feb. 1-July 31, 2009)

Contract of servcies no

page 2

7/15/09 9070531 23,958.00 26,620.00 Salary for July 1-15,

2009




(Feb. 1-July 31, 2009)


page 3

8/14/09 9080620 23,958.00 26,620.00 Salary for August 1-

15, 2009




(Aug. 1-Oct. 31, 2009), Terms of

Reference


page 2


31, 2009




(Aug. 1-Oct. 31, 2009)


page 3

11/13/09 9110931 23,958.00 26,620.00 Salary for November

1-15, 2009


Payroll worksheet, Letter request for

renewal of contract of services,

Certification of work accomplishment

Contract of services not

attached

12/29/09 9121180 23,958.00 26,620.00 Salary for December

1-15, 2009




(Nov. 1-Dec. 31, 2009)


page 3

1/15/10 10010081 23,958.00 26,620.00 Salary for January 1-

15, 2010




(Jan. 1-31, 2010)


page 2


15, 2010


Payroll worksheet, Letter from Dr. Jesus S.

Binamira to Pres. Alan A. Javellana re:

Continuous support for ASEAN IPM Staff,

Certification of work accomplishment,

Contract of Services (Jan. 1-31, 2010)

No contract of services for

Feb. 1-15, 2010

4/21/10 10040346 23,958.00 26,620.00 Salary for March 16-

31, 2010




(Mar. 1-Aug. 31, 2010)


pages 1 and 2

6/29/10 10060654 23,958.00 26,620.00 Salary for June 16-

30, 2010




(Mar. 1-Aug. 31, 2010), Terms of

Reference


page 2

Remarks/Notes

Check/JEV

Gross Amount

Total by

Nature of

expense

Nature of

expenseParticulars Supporting Documents

Damaso Callo,

Jr.

Services-Other

Professional

Page 1 of 23

Annex I


Remarks/Notes

Check/JEV

Gross Amount

Total by

Nature of

expense

Nature of


7/15/10 10070741 23,958.00 26,620.00 Salary for July 1-15,

2010





Reference


page 3


31, 2010



renewal of contract of services

Contract of services not

attached

10/14/10 10101136 23,958.00 26,620.00 Salary for October 1-

15, 2010




(Sept. 1-Dec. 31, 2010), Terms of

Reference


page 2


1-15, 2010





Reference


page 3


15, 2009


31, 2009


15, 2009

2/27/09 449019 4,500.00 5,000.00 Salary for February

16-28, 2009

3/13/09 449027 4,500.00 5,000.00 Salary for March 1-

15, 2009

3/31/09 449031 4,500.00 5,000.00 Salary for March 16-

31, 2009

4/15/09 449035 4,500.00 5,000.00 Salary for April 1-15,

2009

12/29/09 9121796 4,500.00 5,000.00 Salary for April 16-30,

2009

5/15/09 9050320 4,500.00 5,000.00 Salary for May 1-15,

2009

5/29/09 9050363 4,500.00 5,000.00 Salary for May 16-31,

2009

6/15/09 9060396 4,500.00 5,000.00 Salary for June 1-15,

2009

6/29/09 9060417 4,500.00 5,000.00 Salary for June 16-

30, 2009

7/15/09 9070531 4,500.00 5,000.00 Salary for July 1-15,

2009

No DTR; Contract of

services no page 2

7/31/09 9070578 4,500.00 5,000.00 Salary for July 16-31,

2009


15, 2009


31, 2009

9/15/09 9090712 4,500.00 5,000.00 Salary for September

1-15, 2009

No DTR; Contract of

services no page 2


16-30, 2009

No DTR; Contract of

services no page 2 and 3


15, 2009

No DTR

Damaso Callo,

Jr.

No DTRContract of Services, Certification of Work

Accomplishment




(Feb. 1-July 31, 2009)

No DTR

Services-Other

Professional

Edrian Ortega





Reference

Page 2 of 23

Annex I


Remarks/Notes

Check/JEV

Gross Amount

Total by

Nature of

expense

Nature of


10/30/09 9100863 4,500.00 5,000.00 October 16-31, 2009 Transmittal List (authority to debit account),




Contract of Services (Aug. 1-Oct. 31, 2009)


1-15, 2009





Contract of Services (Nov. 1-Dec. 31,

2009)


16-30, 2009




(Nov. 1-Dec. 31, 2009), Terms of

Reference


1-15, 2009




(Nov. 1-Dec. 31, 2009)

No DTR; Contract of

services no page 3


16-31, 2009






2009), Terms of Reference


15, 2010


31, 2010

No DTR; Contract of

services no page 3


15, 2010






No DTR; no Certification

of work accomplishment,


page 3. no contract of

services for Feb. 1-15,

2010


16-28, 2010






Contract of Services (Feb. 1-28, 2010),

Terms of Reference

4/21/10 10040347 4,500.00 5,000.00 Salary for March 1-

15, 2010




(Mar. 1-Aug. 31, 2010)

4/21/10 10040346 4,500.00 5,000.00 Salary for March 16-

31, 2010

No DTR; Contract of

services no pages 1 and 3

4/21/10 10040344 4,500.00 5,000.00 Salary for April 1-15,

2010

No DTR

5/5/10 10050390 4,500.00 5,000.00 Salary for April 16-30,

2010




(Mar. 1-Aug. 31, 2010)

No DTR; Contract of

services no page 3

No DTR

No DTR

No DTR




(Jan. 1-31, 2010)





Reference

Services-Other

Professional

Edrian Ortega

Page 3 of 23

Annex I


Remarks/Notes

Check/JEV

Gross Amount

Total by

Nature of

expense

Nature of


5/14/10 10050473 4,500.00 5,000.00 Salary for May 1-15,

2010




(Mar. 1-Aug. 31, 2010)

No DTR; Contract of

services no page 1

5/31/10 10050522 4,500.00 5,000.00 Salary for May 16-31,

2010





Reference

6/15/10 10060601 4,500.00 5,000.00 Salary for June 1-15,

2010

6/29/10 10060654 4,500.00 5,000.00 Salary for June 16-

30, 2010

7/15/10 10070741 4,500.00 5,000.00 Salary for July 1-15,

2010

7/27/10 10070790 4,500.00 5,000.00 Salary for July 16-31,

2010


15, 2010



accomplishment, Letter request for renewal

of contract of services, Contract of

Services (Mar. 1-Aug. 31, 2010), Terms of

Reference

No DTR; Contract of

services no page 3


31, 2010



renewal of contract of services, Contract

of Services (Mar. 1-Aug. 31, 2010)


1-15, 2010


Payroll worksheet, Contract of Services


Reference


16-30, 2010





Reference


15, 2010




(Sept. 1-Dec. 31, 2010)


31, 2010





Reference

No DTR; Contract of

services no page 3


1-15, 2010

No DTR; Contract of

services no page 3; No

certification of work

accomplishment


16-30, 2010

No DTR; Contract of

service no page 3


1-15, 2010

No DTR

Edrian Ortega




(Sept. 1-Dec. 31, 2010)

No DTR

No DTR





Reference




(Mar. 1-Aug. 31, 2010)

Services-Other

Professional

Page 4 of 23

Annex I


Remarks/Notes

Check/JEV

Gross Amount

Total by

Nature of

expense

Nature of


12/28/10 10121425 4,500.00 Edrian Ortega 5,000.00 Salary for December

16-31, 2010

Authority to debit account, Payroll


accomplishment, Contract of services

(Sept. 1-Dec. 31, 2010), Letter request for

renewal of contract of services from Jan. 1-

Feb. 28, 2011, Terms of Reference

No DTR

6/15/09 9060396 35,937.00 39,930.00 Salary for June 1-15,

2009


page 2

7/31/09 9070578 35,937.00 39,930.00 Salary for July 16-31,

2009


31, 2009





Contract of Services (Aug. 1-Oct. 31,



15, 2010







No contract of services for

Feb. 1-15, 2010

4/21/10 10040344 35,937.00 39,930.00 Salary for April 1-15,

2010




(Mar. 1-Aug. 31, 2010)


page 3

5/31/10 10050522 35,937.00 39,930.00 Salary for May 16-31,

2010


page 2

6/15/10 10060601 35,937.00 39,930.00 Salary for June 1-15,

2010


page 3

7/15/09 449071 13,485.00 13,485.00 Salary for June 15-

July 15, 2009

Certificate of Work Accomplished, Contract

of Services dtd 7/8/2009, Photocopy of ID

(Ms.Buanzi)

7/31/09 449075 6,525.00 6,525.00 Salary for July 16-31,

2009


of Services dtd 7/8/2009


15, 2009




31, 2009





Reference


1-15, 2009


16-30, 2009

No DTR; Contract of

services no page 3


15, 2009


31, 2009







Jesus Binamira

No DTR


page 3




(Feb. 1-July 31, 2009)





Reference




(Aug. 1-Oct. 31, 2009)

Services-Other

Professional

Johanne May

Buanzi

No DTR

Page 5 of 23

Annex I


Remarks/Notes

Check/JEV

Gross Amount

Total by

Nature of

expense

Nature of



1-15, 2009







No DTR


16-30, 2009





Reference

No DTR; Contract of

service no page 1


1-15, 2009




(Nov. 1-Dec. 31, 2009)

No DTR; Contract of

services no page 2


16-31, 2009







No DTR; Contract of

service no pages 2 and 3


15, 2010


31, 2010


15, 2010







No DTR; No contract of


2010


16-28, 2010







Terms of Reference

4/21/10 10040347 6,525.00 7,250.00 Salary for March 1-

15, 2010

4/21/10 10040346 6,525.00 7,250.00 Salary for March 16-

31, 2010

4/21/10 10040344 6,525.00 7,250.00 Salary for April 1-15,

2010

5/5/10 10050390 6,525.00 7,250.00 Salary for April 16-30,

2010

5/14/10 10050473 6,525.00 7,250.00 Salary for May 1-15,

2010

5/31/10 10050522 6,525.00 7,250.00 Salary for May 16-31,

2010

6/15/10 10060601 6,525.00 7,250.00 Salary for June 1-15,

2010

6/29/10 10060654 6,525.00 7,250.00 Salary for June 16-

30, 2010

No DTR; Contract of

services no page 2

7/15/10 10070741 6,525.00 7,250.00 Salary for July 1-15,

2010




(Mar. 1-Aug. 31, 2010)

No DTR

Services-Other

Professional

No DTRTransmittal List (authority to debit account),



(Jan. 1-31, 2010), Terms of Reference

No DTR





Reference

Johanne May

Buanzi

Page 6 of 23

Annex I


Remarks/Notes

Check/JEV

Gross Amount

Total by

Nature of

expense

Nature of


7/27/10 10070790 6,525.00 7,250.00 Salary for July 16-31,

2010





Reference


15, 2010






Reference


31, 2010




of contract of services

No DTR; Contract of

services not attached


1-15, 2010


16-30, 2010


15, 2010

No DTR; Contract of

services no page 2


31, 2010


1-15, 2010




(Sept. 1-Dec. 31, 2010)


16-30, 2010





Reference


1-15, 2010




(Sept. 1-Dec. 31, 2010)

No DTR; No certification

of work accomplished


16-31, 2010







5/6/09 449046 3,825.00 4,250.00 Salary for April 16-30,

2009


Accomplishment

5/15/09 449051 3,825.00 3,825.00 Salary for May 1-15,

2009



5/29/09 449059 3,825.00 3,825.00 Salary for May 16-31,

2009

UCPB Deposit Slip Php3,825 dtd

5/29/2009, Certificate of Work

Accomplished, Contract of Services dtd

5/4/2009

6/11/09 449062 3,825.00 3,825.00 Salary for June 1-15,

2009


6/16/2009, Certificate of Work

Accomplished, Contract of Services dtd

5/4/2009

Johanne May

Buanzi

No DTR

No DTR

No DTR





Reference

No DTR

Leandro Jonson

Services-Other

Professional

Page 7 of 23

Annex I


Remarks/Notes

Check/JEV

Gross Amount

Total by

Nature of

expense

Nature of


6/29/09 9060417 3,825.00 4,250.00 Salary for June 16-

30, 2009

No DTR

7/15/09 9070531 3,825.00 4,250.00 Salary for July 1-15,

2009

No DTR; Contract of

services no page 3

7/31/09 9070578 3,825.00 4,250.00 Salary for July 16-31,

2009


15, 2009


31, 2009


1-15, 2009

No DTR; Contract of

services no page 3


16-30, 2009


15, 2009


31, 2009







No DTR; Contract of

Servcies no page 3


1-15, 2009






2009)


16-30, 2009





Reference


16-31, 2009







No DTR


1-15, 2009




(Nov. 1-Dec. 31, 2009)

No DTR; Contract of

services no page 3


15, 2010






31, 2010


Payroll worksheet, Contract of Services



15, 2010









2010

Leandro Jonson Services-Other

Professional

No DTR

No DTR

No DTR

No DTR



accomplishment, Contract of Services (Apr.

15-July 31, 2009), Terms of Reference





Reference

Page 8 of 23

Annex I


Remarks/Notes

Check/JEV

Gross Amount

Total by

Nature of

expense

Nature of



16-28, 2010







Terms of Reference

4/21/10 10040347 3,825.00 4,250.00 Salary for March 1-

15, 2010

4/21/10 10040346 3,825.00 4,250.00 Salary for March 16-

31, 2010

No DTR; Contract of

services no page 3

4/21/10 10040344 3,825.00 4,250.00 Salary for April 1-15,

2010

5/5/10 10050390 3,825.00 4,250.00 Salary for April 16-30,

2010

5/14/10 10050473 3,825.00 4,250.00 Salary for May 1-15,

2010

5/31/10 10050522 3,825.00 4,250.00 Salary for May 16-31,

2010

No DTR; Contract of

services no page 3

6/15/10 10060601 6,975.00 7,750.00 Salary for June 1-15,

2010

6/29/10 10060654 4,275.00 4,750.00 Salary for June 16-

30, 2010




(Mar. 1-Aug. 31, 2010)

7/15/10 10070741 4,275.00 4,750.00 Salary for July 1-15,

2010

No DTR; Contract of

services no page 3

7/27/10 10070790 4,275.00 4,750.00 Salary for July 16-31,

2010


15, 2010






Reference


31, 2010




of Services (Mar. 1-Aug. 31, 2010), Terms

of Reference

No DTR; Contract of

services no page 2


1-15, 2010




(Sept. 1-Dec. 31, 2010)

No DTR; Contract of

services no page 3


16-30, 2010





Reference


15, 2010


31, 2010


1-15, 2010





Reference

No DTR; Contract of

services no pae 3




(Sept. 1-Dec. 31, 2010)

No DTR

Services-Other

Professional

Leandro Jonson No DTR





Reference





Reference

No DTR

No DTR

No DTR

Page 9 of 23

Annex I


Remarks/Notes

Check/JEV

Gross Amount

Total by

Nature of

expense

Nature of



16-30, 2010





Reference

No DTR; Contract of

service no page 2


1-15, 2010




(Sept. 1-Dec. 31, 2010)


16-31, 2010








16-28, 2009




3/13/09 9030178 4,207.50 4,675.00 Salary for March 1-

15, 2009




3/31/09 9030223 4,207.50 4,675.00 Salary for March 16-

31, 2009

4/15/09 9040251 4,207.50 4,675.00 Salary for April 1-15,

2009

4/30/09 9040303 4,207.50 4,675.00 Salary for April 16-30,

2009

No DTR; Contract of

servcies no page 2

5/15/09 9050320 4,207.50 4,675.00 Salary for May 1-15,

2009

No DTR

5/29/09 9050363 4,207.50 4,675.00 Salary for May 16-31,

2009

No DTR; Contract of

servcies page 1 only

6/15/09 9060396 4,207.50 4,675.00 Salary for June 1-15,

2009

No DTR; Contract of

services no page 3

6/29/09 9060417 4,207.50 4,675.00 Salary for June 16-

30, 2009

No DTR; Contract of

services no page 2

7/15/09 9070531 4,207.50 4,675.00 Salary for July 1-15,

2009



accomplishment

No DTR; Contract of


7/31/09 9070578 4,207.50 4,675.00 Salary for July 16-31,

2009




(Feb. 1-July 31, 2009)

No DTR; Contract of

services no page 2


15, 2009

No DTR; Contract of

services no page 3


31, 2009


1-15, 2009


16-30, 2009

No DTR; Contract of



15, 2009

No DTR; Contract of

services no page 2

No DTR




(Aug. 1-Oct. 31, 2009)

Lorenzo Seno,

Jr.

Services-Other

Professional

Leandro Jonson

No DTR; Contract of

services no page 2

No DTR

No DTR




(Feb. 1-July 31, 2009)

Page 10 of 23

Annex I


Remarks/Notes

Check/JEV

Gross Amount

Total by

Nature of

expense

Nature of



31, 2009






No DTR; Contract of

services no page 2


1-15, 2009






2009)


16-30, 2009


1-15, 2009

No DTR; Contract of

services no page 3


16-31, 2009






2009)


15, 2010


31, 2010


15, 2010




Continuous support for ASEAN IPM Staff

No DTR; no Certification

of work accomplishment

and Contract of Services,

no contract of services for

Feb. 1-15, 2010


16-28, 2010






Contract of Services (Feb. 1-28, 2010)

No DTR; Contract of


4/21/10 10040347 4,207.50 4,675.00 Salary for March 1-

15, 2010

No DTR; Contract of


4/21/10 10040346 4,207.50 4,675.00 Salary for March 16-

31, 2010

No DTR; Contract of


4/21/10 10040344 4,207.50 4,675.00 Salary for April 1-15,

2010

No DTR; Contract of

services no page 3

5/5/10 10050390 4,207.50 4,675.00 Salary for April 16-30,

2010

5/14/10 10050473 4,207.50 4,675.00 Salary for May 1-15,

2010

5/31/10 10050522 4,207.50 4,675.00 Salary for May 16-31,

2010

No DTR; Contract of

services no page 3

6/15/10 10060601 4,207.50 4,675.00 Salary for June 1-15,

2010

No DTR; Contract of


6/29/10 10060654 4,207.50 4,675.00 Salary for June 16-

30, 2010

No DTR

No DTR

No DTR




(Nov. 1-Dec. 31, 2009)




(Jan. 1-31, 2010)




(Mar. 1-Aug. 31, 2010)

Lorenzo Seno,

Jr.

Services-Other

Professional

No DTR

Page 11 of 23

Annex I


Remarks/Notes

Check/JEV

Gross Amount

Total by

Nature of

expense

Nature of


7/15/10 10070741 4,207.50 4,675.00 Salary for July 1-15,

2010

No DTR

7/27/10 10070790 4,207.50 4,675.00 Salary for July 16-31,

2010

No DTR; Contract of

Service no page 3


15, 2010





Services (Mar. 1-Aug. 31, 2010)

No DTR


31, 2010




of Services (Mar. 1-Aug. 31, 2010)


1-15, 2010


16-30, 2010


15, 2010

No DTR; Contract of

services no page 2


31, 2010


1-15, 2010


16-30, 2010


1-15, 2010

No DTR; Contract of

services no page 2


16-31, 2010






Feb. 28, 2011

No DTR; Contract of

services no page 3


16-28, 2009




(Feb. 1-July 31, 2009)

3/13/09 9030178 4,702.50 5,225.00 Salary for March 1-

15, 2009




(Feb. 1-July 31, 2009)

3/31/09 9030223 4,702.50 5,225.00 Salary for March 16-

31, 2009




No DTR; Contract of

servcies no page 2

4/15/09 9040251 4,702.50 5,225.00 Salary for April 1-15,

2009

4/30/09 9040303 4,702.50 5,225.00 Salary for April 16-30,

2009

5/15/09 9050320 4,702.50 5,225.00 Salary for May 1-15,

2009

No DTR; Contract of

servcies no page 2

5/29/09 9050363 4,702.50 5,225.00 Salary for May 16-31,

2009

No DTR

6/15/09 9060396 4,702.50 5,225.00 Salary for June 1-15,

2009

No DTR; Contract of


No DTRRogelio Caro

Services-Other

Professional




(Feb. 1-July 31, 2009)

No DTR

Lorenzo Seno,

Jr.

No DTR; Contract of


No DTR; Contract of





(Mar. 1-Aug. 31, 2010)




(Sept. 1-Dec. 31, 2010)

Page 12 of 23

Annex I


Remarks/Notes

Check/JEV

Gross Amount

Total by

Nature of

expense

Nature of


6/29/09 9060417 4,702.50 5,225.00 Salary for June 16-

30, 2009

No DTR

7/15/09 9070531 4,702.50 5,225.00 Salary for July 1-15,

2009

No DTR; Contract of


7/31/09 9070578 4,702.50 5,225.00 Salary for July 16-31,

2009

No DTR


15, 2009

No DTR; Contract of

services no page 2


31, 2009

No DTR; Contract of

services no page 3


1-15, 2009

No DTR; Contract of

services no page 1


16-30, 2009

No DTR; Contract of



15, 2009

No DTR; Contract of

services no page 2


31, 2009







1-15, 2009






2009)


16-30, 2009


1-15, 2009

No DTR; Contract of

services no page 2


16-31, 2009






2009)


15, 2010


31, 2010


15, 2010









2010




(Jan. 1-31, 2010)

No DTR

Services-Other

Professional

Rogelio Caro

No DTR




(Feb. 1-July 31, 2009)




(Aug. 1-Oct. 31, 2009)




(Nov. 1-Dec. 31, 2009)

Page 13 of 23

Annex I


Remarks/Notes

Check/JEV

Gross Amount

Total by

Nature of

expense

Nature of



16-28, 2010






Contract of Services (Feb. 1-28, 2010)

No DTR; Contract of

services no page 2

4/21/10 10040347 4,702.50 5,225.00 Salary for March 1-

15, 2010

No DTR

4/21/10 10040346 4,702.50 5,225.00 Salary for March 16-

31, 2010

No DTR; Contract of

services no page 3

4/21/10 10040344 4,702.50 5,225.00 Salary for April 1-15,

2010

5/5/10 10050390 4,702.50 5,225.00 Salary for April 16-30,

2010

5/14/10 10050473 4,702.50 5,225.00 Salary for May 1-15,

2010

5/31/10 10050522 4,702.50 5,225.00 Salary for May 16-31,

2010

6/15/10 10060601 4,702.50 5,225.00 Salary for June 1-15,

2010

No DTR; Contract of

services no page 2

6/29/10 10060654 4,702.50 5,225.00 Salary for June 16-

30, 2010

7/15/10 10070741 4,702.50 5,225.00 Salary for July 1-15,

2010

7/27/10 10070790 4,702.50 5,225.00 Salary for July 16-31,

2010


15, 2010


31, 2010


1-15, 2010

No DTR; Contract of

services no page 3


16-30, 2010

No DTR


15, 2010

No DTR; Contract of

services no page 3


31, 2010

No DTR


1-15, 2010

No DTR; Contract of



16-30, 2010

No DTR


1-15, 2010

No DTR; Contract of



16-31, 2010






Feb. 28, 2011

No DTR

6/1/10 479554 13,500.00 Serafin Palteng 15,000.00 Salary for September

1-30, 2009

Certification of Work Accomplishment No contract of services


28, 2009

3/31/09 449032 9,000.00 10,000.00 Salary for March 1-

31, 2009




(Mar. 1-Aug. 31, 2010)





Services (Mar. 1-Aug. 31, 2010)

No DTR




(Sept. 1-Dec. 31, 2010)

No DTR

Services-Other

Professional

Rogelio Caro

No DTRContract of Services, Certification of Work

Accomplishment

Wilfred Mogado

Page 14 of 23

Annex I


Remarks/Notes

Check/JEV

Gross Amount

Total by

Nature of

expense

Nature of


4/15/09 449036 4,500.00 5,000.00 Salary for April 1-15,

2009

4/30/09 449045 4,500.00 5,000.00 Salary for April 16-30,

2009

5/15/09 449052 4,500.00 4,500.00 Salary for May 1-15,

2009

5/29/09 449057 4,500.00 4,500.00 Salary for May 16-31,

2009

6/15/09 9060396 4,500.00 5,000.00 Salary for June 1-15,

2009



accomplishment

No DTR; No Contract of

services attached

6/29/09 9060417 4,500.00 5,000.00 Salary for June 16-

30, 2009

No DTR; Contract of

services no page 2

7/15/09 9070531 4,500.00 5,000.00 Salary for July 1-15,

2009

No DTR

7/31/09 9070578 4,500.00 5,000.00 Salary for July 16-31,

2009




(Feb. 1-July 31, 2009), Terms of Reference

No DTR; Contract of



15, 2009


31, 2009


1-15, 2009


16-30, 2009


15, 2009


31, 2009








1-15, 2009








16-30, 2009


1-15, 2009


16-31, 2009








15, 2010









Reference

No DTR

Services-Other

Professional

Wilfred Mogado No DTRContract of Services, Certification of Work

Accomplishment






(Feb. 1-July 31, 2009)





Reference

Page 15 of 23

Annex I


Remarks/Notes

Check/JEV

Gross Amount

Total by

Nature of

expense

Nature of



31, 2010





No DTR; Contract of

services no page 2


15, 2010









2010


16-28, 2010







Terms of Reference

4/21/10 10040347 4,500.00 5,000.00 Salary for March 1-

15, 2010

4/21/10 10040346 4,500.00 5,000.00 Salary for March 16-

31, 2010

4/21/10 10040344 4,500.00 5,000.00 Salary for April 1-15,

2010

5/5/10 10050390 4,500.00 5,000.00 Salary for April 16-30,

2010

No DTR; Contract of

services no page 3

5/14/10 10050473 4,500.00 5,000.00 Salary for May 1-15,

2010

5/31/10 10050522 4,500.00 5,000.00 Salary for May 16-31,

2010

6/15/10 10060601 4,500.00 5,000.00 Salary for June 1-15,

2010

No DTR; Contract of


6/29/10 10060654 4,500.00 5,000.00 Salary for June 16-

30, 2010

7/15/10 10070741 4,500.00 5,000.00 Salary for July 1-15,

2010




(Mar. 1-Aug. 31, 2010)

7/27/10 10070790 4,500.00 5,000.00 Salary for July 16-31,

2010





Reference


15, 2010






Reference


31, 2010



renewal of contract of services

No DTR; Contract of



1-15, 2010




(Sept. 1-Dec. 31, 2010)

No DTR

No DTR

No DTR





Reference

No DTR

Wilfredo Mogado Services-Other

Professional

Page 16 of 23

Annex I


Remarks/Notes

Check/JEV

Gross Amount

Total by

Nature of

expense

Nature of



16-30, 2010





Reference


15, 2010


31, 2010


1-15, 2010


16-30, 2010





Reference


1-15, 2010




(Sept. 1-Dec. 31, 2010)


16-31, 2010







No DTR

8/6/09 449078 38,585.57 Jesus Binamira 38,585.57 553,993.99 Travel to Ho Chi Minh

City, Vietnam on Aug.

10-14, 2009 to attend

30th AMAF meeting

as one of the

members of Phil.

Delegation to the

special SOM

Schedule of Daily Subsistence Allowance,

Memo dtd 8/3/2009 Re:Request for funding

for travel to attend special SOM of the 30th

AMAF meeting in Ho Chi Minh City,

Vietnam on 8/10-14/2009, Itinerary of

Travel/TO#09-523 dtd 8/3/2009, Letter to

Hon. Romulo, DFA, dtd 7/27/2009

Letter to Hon. Romulo,

DFA, dtd 7/27/2009

(xerox)

8/7/09 449079 14,507.43 Splendidholidays

Travel and Tours

14,507.43 Travel to Ho Chi Minh

City, Vietnam on Aug.

10-14, 2009 to ttend

30th AMAF meeting

as one of the

members of Phil.

Delegation to the

special SOM (airfare)

copy of e-Ticket Receipt, BIR Form 2307 e-Ticket (xerox), no

boarding pass

9/22/09 449092 45,343.68 Jesus Binamira 45,343.68 Travel to Brunei on

Sept. 22-26, 2009 to

provide technical

assistance on rice

program, including

IPM

Schedule of Daily Subsistence Allowance,

Authority to Travel dtd 9/17/2009, Memo

dtd 9/18/2009 Re:Request for funding for

travel, Itinerary of Travel/TO#09-601 dtd

9/18/2009, copy of e-Ticket

e-Ticket (xerox)


Travel and Tours

27,297.38 Travel Expenses-

Foreign

Travel to Brunei on

Sept. 22-26, 2009 to

provide technical

assistance on rice

program, including

IPM (airfare)

copy of e-Ticket, Authority to travel dtd

9/17/2009, Memo dtd 9/18/2009

Re:Request for funding for travel, Itinerary

of Travel/TO#09-601 dtd 9/18/2009, BIR

Form 2307

Authority to travel dtd

9/17/2009 (xerox) -

original copy attached to

DV# 09-09-3074; Memo

dtd 9/18/2009 (xerox);

Itinerary of Travel/TO#09-

601 (xerox)

Wilfredo Mogado Services-Other

Professional

Travel Expenses-

Foreign

No DTR




(Sept. 1-Dec. 31, 2010)

No DTR; Contract of

service no page 2

Page 17 of 23

Annex I


Remarks/Notes

Check/JEV

Gross Amount

Total by

Nature of

expense

Nature of



Nov. 5-12, 2009 to

attend the SOM-

AMAF and SOM-

AMAF+3 and the

AMAF & AMAF+3 in

Bandar Seri Begawan

Memo dtd 10/29/2009 Re: Request for

funding for travel, Schedule of Daily

Subsistence Allowance, Itinerary of

Travel/TO#09-656 dtd 10/27/2009,

Authority to Travel dtd 10/22/2009, copy of

e-Ticket

Authority to Travel dtd

10/22/2009 (xerox); e-

Ticket (xerox)

11/5/09 479501 28,378.53 28,378.53 Travel to Brunei on

Nov. 5-12, 2009 to

attend the SOM-

AMAF and SOM-

AMAF+3 and the

AMAF and AMAF+3

in Badar Begawan

(airfare)

Copy of e-Ticket, Memo dtd 10/29/2009

Re: Request for funding for travel, Authority

to Travel dtd 10/22/2009, Schedule of Daily

Subsistence Allowance, Itinerary of

Travel/TO#09-656 dtd 10/27/2009,

Photocopy of boarding pass and terminal

fees, BIR form no. 2307

Memo dtd 10/29/2009

(xerox) - original attached

to DV# 09-11-3613;

Authority to Travel dtd

10/22/2009 (xerox) -

original attached to DV#

09-11-3613; Schedule of

Daily Subsistence

Allowance (xerox) -


09-11-3613; Itinerary of

Travel/TO#09-656 dtd

10/27/2009 (xerox) -


09-11-3613; Boarding

Pass & Terminal Fees

(xerox)


Jan. 19-21, 2010 to

provide technical

assistance to the

Brunei Govt. on rice

production (airfare)


Payment, Letter to Hon. Romulo, DFA, dtd

1/14/2010, Itinerary of Travel/TO dtd

1/15/2010, copy of e-Ticket, photocopy of

boarding pass and terminal fee, Memo dtd

1/25/2010 Re: Travel Report, BIR Form

2307


DFA, dtd 1/14/2010

(xerox) - original copy

attached to Sir Jes

reimbursement; Itinerary

of Travel/TO dtd

1/15/2010 (xerox); e-

Ticket (xerox); boarding

pass and terminal fee

(xerox); Memo dtd

1/25/2010 (xerox)


Feb. 10-16, 2010 to

provide technical

assistance to Brunei

Gov't. on rice

production (airfare)


funding for travel to Brunei, copy of e-

Ticket, Letter to Hon. Romulo, DFA, dtd

2/3/2010, Itinerary of Travel/TO#10-074

dtd 2/8/2010, BIR Form 2307

Memo dtd 2/8/2010

(xerox); Letter to Hon.

Romulo, DFA, dtd

2/3/2010 (xerox); Itinerary

of Travel/TO#10-074

(xerox)


May 2-8, 2010 to

provide technical

assistance on rice

program and conduct

Farmer Field Schools

UCPB Deposit Slip Php85,135.49 dtd

5/18/2010, Memo dtd 5/13/2010 Re:

Request for Reimbursement, Schedule of

Daily Subsistence Allowance, Summary of

Reimbursement, Cert. of Travel

Completion dtd 5/12/2010, Memo dtd

5/11/2010 Re: Travel Report, Itinerary of

Travel/TO#10-259 dtd 5/11/2010, Letter to

Hon. Romulo, DFA, dtd 4/27/2010, copy of

e-Ticket, RERs, Boarding Pass, Terminal

Fees

No certificate of

appearance


Travel and Tours


Foreign

Travel to Brunei on

Aug. 18-22, 2009 to

rovide technical

assistance on rice

program (airfare)

SOA#1680 dtd 8/18/2009, copy of E-

Tickets Itinerary Details, Memo dtd

8/17/2009 Re: Request for funding for

travel to Brunei to provide technical

assistance on rice production including IPM

to Government of Brunei on 8/18-22/2009,

Letter to Hon. Romulo, DFA dtd 8/17/2009,

Itinerary of Travel/TO#09-549 dtd

8/17/2009 (Itinerary of Travel), BIR Form

2307

Memo dtd 8/17/2009

(xerox) - Original copy

attached to DV 09-08-

2715; Itinerary of

Travel/TO#09-549 (xerox);

No certificate of

appearance, certificate of

travel completed and

boarding pass

Travel Expenses-

Foreign

Splendidholidays

Travel and Tours

Page 18 of 23

Annex I


Remarks/Notes

Check/JEV

Gross Amount

Total by

Nature of

expense

Nature of


2/11/10 479529 72,942.67 Serafin Palteng 72,942.67 Travel to Brunei on

Oct. 5-13, 2009 in

connection with the

financial assistance to

on-going projects with

Brunei


Reimbursement, Computation of per diem

& other allowances, Summary of

Liquidation, Itinerary of Travel/TO dtd

9/30/2009, Letter dtd 10/20/2009 Re:

Extension of travel, Letter to Hon. Romulo,

DFA, dtd 10/8/2009 & 9/29/2009, copy of e-

Ticket, Boarding Pass and Terminal Fees,

Cert. of Travel Completion dtd 1/6/2009,

Travel Report

Memo dtd 1/6/2010

(xerox); Computation of

per diem & other

allowances (xerox);

Itinerary of Travel/TO dtd

9/30/2009 (xerox); Letter

dtd 10/20/2009 (xerox);


DFA, dtd 10/8/2009 &

9/29/2009 (xerox); e-

Ticket (xerox), Boarding

Pass and Terminal Fees

(xerox); SOA (xerox);

Cert. of Travel Completion

dtd 1/6/2009 (xerox);

Travel Report (xerox)


Oct. 5-13, 2009 in

connection with the

financial assistance to

on-going projects with

Brunei (airfare)


Payment, copy of e-Ticket, Itinerary of

Travel/TO# dtd 9/30/2009, Cert dtd

10/20/2009 Re: travel actually undertaken,

Letter to Hon. Romulo, DFA, dtd

9/29/2009, Contract of Service dtd

1/11/2010, Travel Report

SOA#1756 dtd 10/5/2009

(xerox); e-Ticket (xerox);

Itinerary of Travel/TO# dtd

9/30/2009 (xerox); Cert

dtd 10/20/2009 (xerox);


DFA, dtd 9/29/2009

(xerox); Contract of

Service dtd 1/11/2010

(xerox), Travel Report

(xerox)

8/19/09 449084 78,547.37 26,182.46 SOA#1680 dtd 8/18/2009, copy of E-









2307

Memo dtd 8/17/2009



2715; Itinerary of

Travel/TO#09-549 (xerox);

No certificate of

appearance, certificate of

travel completed and

boarding pass

8/19/09 449084 78,547.37 26,182.46 SOA#1680 dtd 8/18/2009, copy of E-









2307

Memo dtd 8/17/2009



2715; Itinerary of

Travel/TO#09-549 (xerox)

1/16/09 449005 2,200.00 Damaso Callo,

Jr.

2,200.00 40,694.00 Travel Expenses-

Local

Travel to Pampanga,

Tarlac and Los

Baños, Laguna on

May 29, 2008, June

2, 2008 and June 5,

2008 1) to provide

technical backstop to

Utopian during their

field visit to on-going

Farmer Field School

(FFS) session in

Mabalacat,

Pampanga; 2) to

attend meeting to

discuss organic

vegetable worshop

output at PCARRD,

Los Baños, Laguna;

and 3) to attend

preliminary meeting

for curriculum

development for FFS

social reforestation

with DENR, JICA,

LGU-Tarlac and DA-

RFU 3

Deposit Slip, Request for Reimbursement,

Itinerary of Travel, RERs, Certiifcate of

Travel Completion,

No certificate of

appearance. All supporting

documents are xerox

copies.

Travel Expenses-

Foreign

Splendidholidays

Travel and Tours

Travel to Brunei on

Aug. 18-22, 2009 to

provide technical

assistance on rice

program (airfare)

Page 19 of 23

Annex I


Remarks/Notes

Check/JEV

Gross Amount

Total by

Nature of

expense

Nature of


11/27/09 479508 2,900.00 2,900.00 Travel Expenses-

Local

Travel to Zamboanga

City on Nov. 3-5,

2009 to provide

technical assistance

to National IPM

program

(KASAKALIKASAN)

& Agricultural

Regional Field Unit 9

as a facilitator of the

season-long traning

of trainees on Palay

Check System

conducted at DARFU-

9/WESMIARC


12/1/2009, Memo dtd 11/20/2009 Re:

Request for Reimbursement, Itinerary of

Travel/TO#09-703 dtd 10/29/2009,

Certificate of Travel Completion dtd

11/6/2009, Reimbursement Expense

Receipts,Terminal Fees, Certificate of

Appearance, copy of e-Ticket, Travel

Report

No boarding pass

1/24/11 507815 4,170.00 4,170.00 Travel Expenses-

Local

Travel to Davao del

Norte, Pangasinan

and Mt. Province on

Sept. 12-17, 2010 to

serve as facilitator-

resource person

during an exposure

trip to Davao del

Norte Provincial IPM

Staff to school field

on climate change,

biodiversity & nutrition

at DepEd San Carlos

City, Pangasinan & in

Phase II ( for the first

monthly evaluation) of

training of Trainers for

facilitators of FFS on

Agro Forestry

conducted by ASEAN

IPM,

KASAKALIKASAN &

DA-CHARM-2 in

Bontoc, Mt. Province

Deposit Slip, Copy of JEV# 10-12-1554,

COPY OF DV#10-12-3073, Request for

reimbursement, Itinerary of Travel,

Certificate of Travel Completion,

Certification (blotter report, October 18,

2010), Travel report, Certificate of

Appearance, RERs

No Plane ticket and

boarding pass for travel to

Davao del Norte. The

supporting documents are

xerox copies

1/24/11 507816 6,630.00 6,630.00 Travel Expenses-

Local

Travel to Agusan del

Norte and Tagum,

Davao del Norte on

Sept. 20-25, 2010 to

serve as facilitator-

resource person of a

season-long Training

of Trainers for IPM in

Corn conducted by

DA-RFU10 in

Esperanza, Agusan

del Norte & as

facilitator of a

planning Workshop

for locally supported

Agro- biodiversity

Conservation &

Pesticide Impact

Assessment

Initiatives conducted

by FAO Vegetable

IPM Program in

Tagum, Davao del

Norte

Deposit Slip, Copy of JEV# 10-12-1555,

Copy of DV#10-12-3028, Request for

reimbursement, Itinerary of Travel,

Certificate of Travel Completion,

Certification (blotter report, October 18,

2010), Travel report, Certificates of

Appearance, RERs, Travel Certification

No Plane ticket and

boarding pass. The

supporting documents are

xerox copies

Damaso Callo,

Jr.

Page 20 of 23

Annex I


Remarks/Notes

Check/JEV

Gross Amount

Total by

Nature of

expense

Nature of


1/13/11 507813 10,787.00 10,787.00 Travel Expenses-

Local

Travel to UPLB &

IRRI, Bukidnon and

Cagayan de Oro City,

Agusan del Sur and

Agusan del Norte on

Sept. 29-Oct. 5, 2010

to serve as technical

resource person

during the study tour

of senior officials of

Afghanistan's Ministry

of Agriculture,

Irrigation & Livestock

(MAIL) to IPM FFS

JEV# 10-12-1563, copy of DV# 10-12-

3076, Request for reimbursement, Itinerary

of Travel, Certificate of Travel Completion,

Certification (blotter report October 18,

2010), Travel Report, Certificate of

Appearance, RERs, Boarding Pass, E-

ticket, Travel Certification

The supporting documents

are xerox copies

12/7/10 507804 6,165.00 6,165.00 Travel Expenses-

Local

Travel to UPLB and

IRRI, Davao City and

Davao del Norte on

Oct. 19-24, 2010 to

serve as technical

resource person

during the study tour

of Mr. MD. Maqbul

Hussain Talukder to

visit and learn FFS

experience

UCPB Depost Slip Php6,165 dtd

12/8/2010, Memo dtd 11/25/2010 Re:

Request for Reimbursement, Itinerary of

Travel/TO#10-625 dtd 10/17/2010,

Certificate of Travel Completion dtd

10/24/2010, Travel Report, Time Table of

Study Visit, Certificate of Appearance for

10/20,22,23,24/2010, RERs, PAL Plane

Tickets and Terminal Fee

No boarding pass

3/9/09 449026 7,232.04 1,725.00 Travel Expenses-

Local

Travel to Nueva

Vizcaya (Jan. 26-28,

2009), Dagupan City

(Feb. 4-5, 2009) to

attend meeting with

farmers

Certification, Summary of Expenses,

Receipts, Certificate of Travel Completion,

Itinerary of Travel

No Certificate of

appearance

8/4/09 449076 2,357.00 2,357.00 Travel Expenses-

Local

Travel to Tarlac on

June 2-3, 2009 to

attend PhilRice-IRRI

Workshop on Unified

Information & Applied

Research Program

for Rice Self-

sufficiency

UCPB Deposit Slip Php2,357 dtd 8/6/2009,


Reimbursement, Summary of

Reimbursement, Itinerary of Travel/TO#09-

515 dtd 6/1/2009, Cert. of vehicle used dtd

7/1/2009, Memo dtd 6/15/2009 Re: Travel

Report: Philrice, Munoz, Nueva Ecija 6/2-

3/2009, Cert. of Travel Completion dtd

6/4/2009

No certificate of

appearance

11/27/09 479509 3,760.00 Johanne May W.

Buanzi


Local

Travel to Butuan City,

Agusan del Norte on

Oct. 25-29, 2009 to

attend National

Workshop to

Strengthen BPI-

RCPC-

KASAKALIKASAN

linkage in support of

Village Crop

Protection Strategies


12/1/2009, Memo dtd 11/17/2009 Re:


Reimbursement, Itinerary of Travel/TO#09-

705 dtd 10/20/2009, Certificate of Travel

Completion dtd 11/4/2009, Travel Report,

copy of e-Ticket, Certificate of Appearance,

Reimbursement Expense Receipts

No boarding pass

1/25/10 479521 11,496.43 Copylandia

Office Systems

Corporation

11,496.43 36,329.43 Supplies Office Purchase of 4 pcs.

toner black

Inspection & Acceptance Report dtd

11/17/2009, PO#1608 dtd 10/13/2009,

DR#CAG-1109-0035 dtd 11/27/2009,

Supplier Price Quotation (Copylandia),

Request for Supplies dtd 7/13/2009

Inspection & Acceptance

Report dtd 11/17/2009

(xerox); PO#1608 dtd

10/13/2009 (xerox); SI#

240415 dtd 11/16/2009

(xerox); DR#CAG-1109-

0035 dtd 11/27/2009

(xerox); Supplier Price

Quotation (Copylandia)

(xerox), Request for

Supplies dtd 7/13/2009


attached to PO# 1490

Jesus Binamira

Damasco Callo,

Jr.

Page 21 of 23

Annex I


Remarks/Notes

Check/JEV

Gross Amount

Total by

Nature of

expense

Nature of


2/15/10 479531 9,151.50 Aries Magat 5,674.00 Supplies Office Payment of various

expenses incurred for

the conduct of

Farmers Field School-

Participatory Plant

Breeding at

Pangasinan

BPI Deposit Slip P9,151.50 dtd 2/16/2010,


Reimbursement, Summary of Expenses,

Summary of Reimbursements, RERs,

Memo dtd 1/14/2010 Re: Creation of

Project Coordinating Teams to oversee

field implementation of ASEAN IPM-

KASAKALIKASAN-SEARICE FFS-PPB

Project, Report dtd 1/18/2010 Re: Terminal

Report on Farmer Field School

Participatory Plant Breeding on rice

conducted 7/2-10/22/2009 at Brgy.

Amanoaoac, Mapandan, Pangasinan

Memo dtd 2/2/2010

(xerox); Summary of

Expenses (xerox);

Summary of

Reimbursements (xerox) -


JEV# 09-12-1388, all

RERs (xerox); Memo dtd

1/14/2010 (xerox); Report

dtd 1/18/2010 (xerox)

3/15/10 479538 13,425.00 Apolonio

Bobadilla

12,485.00 Supplies Office Reimbursment of

various expenses

incurred for the

conduct of Famers

Field School Plant

Breeding at Quezon

Province

LBP Deposit Slip Php13,425 dtd 3/17/2010,



Reimbursements, Work and Financial Plan,

Manual Guidelines for the Disbursement of

Fund for the conduct of FFS-PBB Project,





Project

Memo dtd 2/19/2010


attached to JEV# 09-12-

1436; Summary of

Reimbursements (xerox)

All SIs and ORs (xerox);

Work and Financial Plan

(xerox); Manual

Guidelines (xerox); Memo

dtd 1/14/2010 (xerox)

4/16/10 479542 16,274.00 Mary Frances W.

Buanzi

6,674.00 Supplies Office Reimbursement of

various expenses

incurred for the

conduct of FFS-PPB

collaborative project

JEV #09-12-1599 dtd 12/29/2009, Memo

dtd 3/16/2010 Re: Request for

Reimbursement, Request for Funds

(Reimbursement), Work and Financial

Plan, Manual Guidelines for the

Disbursement of Fund for the conduct of

FFS-PBB Project, Memo dtd 1/14/2010 Re:

Creation of Project Coordinating Teams to

oversee field implementation of ASEAN

IPM-KASAKALIKASAN-SEARICE FFS-

PPB Project

JEV #09-12-1599 dtd

12/29/2009 (xerox);

Memo dtd 3/16/2010



1599; Request for Funds

(Reimbursement) (xerox) -


JEV# 09-12-1599; all ORs

(xerox); Work and

Financial Plan (xerox);

Manual Guidelines

(xerox); Memo dtd

1/14/2010 (xerox)

1/24/11 507819 11,000.00 11,000.00 14,400.00 Gas, Oil and

Lubricants

gasolline expenses

incurred under

ASEAN IPM

Deposit Slip, copy JEV# 10-12-1626,

Summary of Reimbursement, Certification,

Receipts (dated from September 23 to

December 30, 2010)

the supporting documents

are duplicate copies

1/26/10 479524 9,775.00 3,400.00 Gas, Oil and

Lubricants-

consultative

meetings/dialogu

es

Reimbursement for

expenses incurred

from 11/5-12/29/2009

for the conduct of

consultative

meetings/dialogues


1/28/2010, Memo dtd 1/8/2010 Re:


Reimbursement (11/5-28/2009, 12/2-

29/2009), Cert. of vehicle used dtd

1/8/2009, Justification of car repair bills dtd

1/22/2010

Memo dtd 1/8/2010

(xerox); Summary of

Reimbursement 11/5-

28/2009, 12/2-29/2009

(xerox); Cert. of vehicle

used dtd 1/8/2009 (xerox);

all ORs and SIs (xerox);

Justification of car repair

bills dtd 1/22/2010 (xerox)

2/15/10 479531 9,151.50 Aries Magat 3,477.50 14,017.50 Supplies

Agricultural

Payment of various

expenses incurred for

the conduct of

Farmers Field School-

Participatory Plant

Breeding at

Pangasinan

BPI Deposit Slip Php9,151.50 dtd

2/16/2010, Memo dtd 2/2/2010 Re:


Expenses, Summary of Reimbursements,

RERs, Memo dtd 1/14/2010 Re: Creation

of Project Coordinating Teams to oversee



Project, Report dtd 1/18/2010 Re: Terminal

Report on Farmer Field School

Participatory Plant Breeding on rice

conducted 7/2-10/22/2009 at Brgy.

Amanoaoac, Mapandan, Pangasinan

Memo dtd 2/2/2010

(xerox); Summary of

Expenses (xerox);

Summary of

Reimbursements (xerox) -


JEV# 09-12-1388, all

RERs (xerox); Memo dtd

1/14/2010 (xerox); Report

dtd 1/18/2010 (xerox)

Jesus Binamira

Page 22 of 23

Annex I


Remarks/Notes

Check/JEV

Gross Amount

Total by

Nature of

expense

Nature of


3/15/10 479538 13,425.00 Apolonio

Bobadilla

940.00 Supplies

Agricultural

Reimbursment of

various expenses

incurred for the

conduct of Famers

Field School Plant

Breeding at Quezon

Province

LBP Deposit Slip Php13,425 dtd 3/17/2010,



Reimbursements, Work and Financial Plan,

Manual Guidelines for the Disbursement of

Fund for the conduct of FFS-PBB Project,





Project

Memo dtd 2/19/2010



1436; Summary of

Reimbursements (xerox)

All SIs and ORs (xerox);

Work and Financial Plan

(xerox); Manual

Guidelines (xerox); Memo

dtd 1/14/2010 (xerox)

4/16/10 479542 16,274.00 Mary Frances W.

Buanzi

9,600.00 Supplies

Agricultural

Reimbursement of

various expenses

incurred for the

conduct of FFS-PPB

collaborative project

JEV #09-12-1599 dtd 12/29/2009, Memo

dtd 3/16/2010 Re: Request for

Reimbursement, Request for Funds

(Reimbursement), Work and Financial

Plan, Manual Guidelines for the

Disbursement of Fund for the conduct of

FFS-PBB Project, Memo dtd 1/14/2010 Re:

Creation of Project Coordinating Teams to

oversee field implementation of ASEAN

IPM-KASAKALIKASAN-SEARICE FFS-

PPB Project

JEV #09-12-1599 dtd

12/29/2009 (xerox);

Memo dtd 3/16/2010



1599; Request for Funds

(Reimbursement) (xerox) -


JEV# 09-12-1599; all ORs

(xerox); Work and

Financial Plan (xerox);

Manual Guidelines

(xerox); Memo dtd

1/14/2010 (xerox)

1/24/11 507817 10,320.00 Jesus Binamira 10,320.00 10,320.00 Other

Maintenance and

Operating

Expenses

repair expenses of

Toyota Corolla with

Plate No. 18644

assigned to Mr. Jesus

Binamira charged

under ASEAN IPM

Deposit Slip, JEV# 10-12-1628, Summary

of Reimbursement, Certification,

Justification of Car Repair Bills, receipts

(dated from October 15 to December 22,

2010)



5/31/10 479553 4,885.25 Dennis Lozada 50.00 7,255.00 Miscellaneous PCF replenishment RERs, receipts, attendance sheets,

summary of expenses

receipts amounting to

P1,851 were duplicate

copies.

1/24/11 507818 830.00 830.00 Miscellaneous parking/toll fees

charged under

ASEAN IPM

Deposit Slip,copy of JEV# 10-12-1629,

Summary of Reimbursement, Parking Fee

tickets, receipts



1/26/10 479524 9,775.00 6,375.00 Miscellaneous-

consultative

meetings/

dialogues

Reimbursement for

expenses incurred

from 11/5-12/29/2009

for the conduct of

consultative

meetings/dialogues


1/28/2010, Memo dtd 1/8/2010 Re:


Reimbursement (11/5-28/2009, 12/2-

29/2009), Cert. of vehicle used dtd

1/8/2009, Justification of car repair bills dtd

1/22/2010

Memo dtd 1/8/2010

(xerox); Summary of

Reimbursement 11/5-

28/2009, 12/2-29/2009

(xerox); Cert. of vehicle

used dtd 1/8/2009 (xerox);

all ORs and SIs (xerox);

Justification of car repair

bills dtd 1/22/2010 (xerox)

5/31/10 479553 4,885.25 2,694.25 2,694.25 Representation

Expenses

PCF replenishment RERs, receipts, attendance sheets,

summary of expenses



copies.

5/31/10 479553 4,885.25 1,901.00 1,901.00 Other Expenses PCF replenishment RERs, receipts, attendance sheets,

summary of expenses



copies.

5/31/10 479553 4,885.25 240.00 240.00 Transportation

and Delivery

PCF replenishment RERs, receipts, attendance sheets,

summary of expenses



copies.

2,765,535.17 2,765,535.17

Dennis Lozada

Jesus Binamira

Total

Page 23 of 23