COLLEGE OF

ACCOUNTANCY BUSINESS
AND COMPUTER STUDIES

UNIVERSITY OF NEGROS
OCCIDENTAL - RECOLETOS

PRACTICUM
PORTFOLIO
AY 2022-2023 AIRA JOY A. SABALA
 University Philosophy
An Augustinian Recollect Center of Learning which
makes knowledge (Scientia) a structure of wisdom that
leads to the exercise of love (Caritas).

The Institutional Vision and Mission Statement

Vision:
A Catholic University committed to the integral
formation of the human person with passion for
excellence and service to the Church and society.

Mission:
An Augustinian Recollect University that educates the
mind and heart by providing the climate, the structure, and the
means to develop the vocation, knowledge, skills, talents, and
attitude of the community as permeated by the Gospel values
for the service of humanity, love and praise to the One God.

Core Values:
Service and Community Life; Interiority; Marian and
Moral Integrity; Peace and Justice; Love; Passion for
Excellence

The College Vision and Mission Statement

Vision:
The College of Business and Accountancy envisions itself to be the Cradle of
Excellence for Accountancy, Hospitality and Tourism Management and Business
Management Education. It foresees its graduates to become globally competent leaders,
managers, businessmen and professionals who carry out the values of Service and
community life, Interiority, Marian moral integrity, Peace and justice, Love, and the
passion for Excellence. It also envisions to be a provider of functional, authentic, value-
oriented, and research-based business education in the country adhering to the National
Competency and Industry-based standards.

Mission:
The College of Business and Accountancy shall produce graduates who are
academically prepared, technically equipped, and research-oriented, with Augustinian
Recollect values who will become globally competent leaders, businessmen and
professionals honed to become agents of our country’s development.
 The College Objectives

1. Produce technically competent and professionally skilled graduates who are

intellectually and scholarly prepared, equipped to become socially responsive
leaders/managers.
2. Provide professional and technical training through the academic and non-academic
requirements with the cooperation of partner companies and other linkages.
3. Instill upon future leaders/managers the importance of Catholic Religion and train
them to become partners in evangelization and internalize UNO-Rian charism.
4. Provide training in research relevant to business education and other fields needed in
effecting positive change in the business world.
5. Undertake sports and other cultural activities to further the value of heritage and
desirable traditions as they interact with the academic community or with the other
members of the society.
6. Work with government and non-government agencies through community immersion
programs that build marginalized sectors a self-reliant and sustainable community.
Practicum Guidelines
The course supports students embarking on their first applied practicum course in
preparation for professional work as business practitioners. Their primary instructional
strategies used are self-directed learning, self- assessment, peer teaching and reflective
practice. These concepts are woven together using sound instructional design
methodology. The course is framed around carefully considered course goals and
specific, achievable learning outcomes that focus on the higher level learning
competencies.

 One (1) unit is equivalent to 100 hours of practicum.

 Requirements:
 Journal of practicum experiences submitted on a regular basis
 Reflections on the practicum experience submitted on a periodic basis
 Performance evaluations
 Terminal report
 Suggested terminal report outline:
I. Introduction
II. The Establishment
A. Background/History
B. Goals and Objectives
1. Organizational Goals
2. Lines of Authority
III. Practicum Experience
A. Duties and Responsibilities
1. Description of the student’s job: nature, functions, qualification
requirements
2. Schedule of Activities
3. Procedure and forms/records used in the performance of duties
4. Working relationship with other workers
5. Assignment and rotation of duties among personnel
B. Supervision Over Student-trainees
 1. Standard of work required: speed, accuracy. Thoroughness,
originality, quantitative and qualitative measures
2. Methods of checking the trainee’s performance
3. Rewards and Punishments
4. Self-supervision: work done or possibilities explored to improve
the execution of assigned duties
IV. Evaluation and Assessment
A. Achievement of Organizational Goals and Objectives
1. How does the establishment operate to achieve these?
2. Are existing policies in line with the goals and objectives?
3. Are policies and rules actually being followed? (policies vs. actual
practice)
B. Management Philosophy Regarding the Workers
1. Working conditions: physical environment ; provisions for health
and safety; compensation and fringe benefits; incentives; career
development programs
2. Management style
C. Interpersonal Relationship and the Effects on Productivity (group
behaviour, conflicts, informal groups, clique)
D. Assessment of Operations
1. Adequacy and effectiveness of physical facilities and equipment
2. Effectiveness and efficiency of systems and procedures
V. Recommendations
A. Recommendations based on evaluation and assessment
B. Do you recommend this establishment to continue as practicum venue?
Why? (Consider the quality of learning and training)
VI. Appendix
 Course Requirement and Target Output

In order to pass this course, students should be able to:

1. Have at least a grade of 75% in all his/her evaluation by his/her immediate
supervisor;
2. Have at least a grade of 75% in all his/her evaluation by his/her PRCTM Adviser;
3. Submit Journal of practicum experiences and Reflections on the practicum
experience on a periodic basis.
4. Submit Terminal Report; and
5. Attend the “Tribute to Supervisor” as culminating activity.

Course Administration
Mode of Delivery: Lecture and Monitoring of Student Interns
End-Term Grade: 35% Supervisor Evaluation + 15% Periodic Requirements
+15% Student’s Insight+ 20% Terminal Report+15% ORLE
 STUDENT INSIGTH
Name of Student: Aira Joy A. Sabala
Name of Seminar: General assembly
Inclusive Dates: April 20, 2023 Number of credited hours: 4hours

It was on April 20 that the president of our organization called us to discuss the
team building that will take place next month. This is where every JPMA student
from first year to fourth year will be required to join. Then she began to speak about
the money we're paying and where they've been. Second, she talks about the location
of teamwork. Everybody can suggest whatever location they want as long as not far
to the city.
After gathering the suggestion, they ask whether everyone is in favor with the
overnight and since the vote is a majority, our team building is about 2 days and 1
night. They are also discussing the fee, which is more than 500 pesos. After the
discussion, everyone agreed, they also collected everything they needed for the
event.

STUDENT INSIGTH
 Through the effort of JPMA officers, they have successfully organized the
seminar on May 10 in which they invited 3 distinguished guest speakers to share
their journey on how they overcome struggle before they reach their successful
business. Also, to give an inspirational and motivating message to every student. The
first speaker was Mis Snow Claudia Batidaun Cahilo, the owner of the Milk Tea
House, Mis Claudia shares her journey before she started her business and how she
overcome the trials of pandemic. Her entire experience is remarkable and gives
sufficient lessons to students and future business owners.

The second speaker was Ms. Stephanie May Figueroa the owner of Ads and S Car
rental service, she also shared her life journey, first she started to share her college
journey and she did not finish her college, but I don't stop her to reach her dreams.
She began her business by renting a car and her business expanded. We have Atty.
Corral- Respallas our final guest speaker, she enlightens the advantages and
disadvantage of OPC sole proprietorship. She shares some information and
knowledge about the business ventures.

We gain a lot of knowledge from each of the guest speakers that we can use for
future work.

Their motivational words inspire us not to give up in any obstacle we may encounter
in our life, but instead use this struggle to become a strong person. In the world of
business, we should always face the challenges for us to achieve what we dream of.

Name of Student: Aira Joy A. Sabala

Name of Seminar: General assembly
Inclusive Dates: April 20, 2023 Number of credited hours: 4hours

TERMINAL REPORT ON THE ON-THE-JOB TRAINING

Company: COMMISSION ON AUDIT PROVINCIAL SATELLITE AUDITING
OFFICE- BACOLOD CITY
INTRODUCTION
On the job training is part of a college curriculum that aims to orient and train the
students, in the field of work in the future career. And up to now, OJT is still widely
using today. This method of On-the-Job training is required for the students, to enhance
their skills on how to do the tasks given by their assigned supervisor. Students also need
to be aware of the importance of on-the-job training for their future careers and for
achieving better performance.

In my case, I had a hard time finding a company to join and work as an intern student. I
was also applying to the companies I come across, but sadly I didn’t accept because they
already accepted intern students from other schools, and they apply ahead of time. We
also apply in CENECO Company together with my friends, and the HR Manager give us
requirements that need to comply as soon as possible, and after 4days we go back to
CENECO and give all the requirements, so that we can start immediately, but sadly they
told us that don’t accept any students intern, because other students from other school
come early and they are the last intern who are accept.

We also tried to apply in DSWD and in the Commission on audit and we are thankful that
the COA accepts us, as their intern’s. January 27 the COA contact us they we will have
an orientation at 1pm together with the interns from la sale university. I was not
expecting that after the orientation, we would immediately begin working with our
respective supervisor. I also appreciated meeting with my supervisor because she seems
to be a good person.

I’m glad that I meet my supervisor for teaching me the in the field of Auditing also for
molding my skills and knowledge, also for trusting me with all her paper works. This
training will help me in my future, and I can use this wherever I apply work to the other
company, this will also a hint for me in the career realities.

Moreover internships, training is essential not only for teaching students, but also to show
them the reality about working. They can also help them to expose in the actual work that
related to their course taking up. This training is beneficial to students who lack work and
learning experience at the same time. Lastly, this internship training will help the trainees
to grow and competent enough to be succeed and develop their professionalism in
dealing different people and as well as, after the training the trainee can be able to handle
situations properly.

II. THE ESTABLISHMENT: COMPANY PROFILE

 The Commission on Audit (COA) moves to modernize public auditing practice
through shift from paper-based to digital-driven audits. In a recently published PICPA
Talks column of the Manila Bulletin, COA Commissioner Roland C. Pondoc reported
that COA is implementing an Audit Modernization Program by optimizing the use of
science, technology, and innovation to enhance COA’s resilience in times of crises or
emergencies such as the pandemic.

Commissioner Pondoc discussed the five major initiatives of COA’s Audit

Modernization Program:

1) Development of Audit Service Continuity Plan which contains continuity strategies

and mechanisms in dealing with the adverse impacts of any disruptive events and aims to
safeguard personnel by providing them with tools and skills to capacitate them;

2) Building capacity to perform remote audit through the use of the Electronic Document
Portal which is a facility enabling state auditors to request for audit documents from the
auditees remotely and the submission of documents in electronic form;

3) Use of Business Intelligence, Advanced Data Analysis and Machine Learning

Capabilities to perform heavy analysis on the entire population of data;

4) Building up COA’s capability to electronically accept records and to securely store the
same to effectively centralize COA’s storage for digital documents sufficient enough to
support the influx of incoming electronic data from the entire government; and

5) The development and use of an information system that will allow the online filing of
pleadings and accept electronic mode of payment for the same.

Shifting to digital-driven audits and modernizing COA’s audit programs will make the
work of state auditors easier and more effective. According to Commissioner Pondoc,
these initiatives are “imprints of how COA tries its best to bring forth excellence despite
the challenges to provide every Filipino the kind of government that we can all be proud
of.”

A. History
 Auditing as a tool for effective governance has been recognized and practiced
since the Spanish colonial era. One proof of this was the residencia, an inquiry into the
administration of an outgoing Governor General and consequently of other officials.
Conducted by the Royal Audiencia, it was designed to hold colonial officials to strict
accountability for all acts during their term of office. Another was the visita de tierra, a
visit of inspection made every three years, which often revealed glaring anomalies in the
handling of local government accounts.

Colonial officials also performed investigations akin to audit at the time. One was
a fraud audit of sorts for galleon trade conducted in the early 1700s. Another, which
involved the inspection of the Misericordia de Manila in 1751, had shades of financial
audit.

In 1739, a Royal Decree by the King of Spain established the royal exchequer
which was the national treasury of that era. All books of accounts of the Spanish colonial
government were required to pass through the scrutiny and certification of the contador
or the accountant and that of the oidor, a representative of the Spanish crown, who by the
nature of his duties may be considered as the precursor of the auditor.

By mid-19th century, the Tribunal de Cuentas was created. It functioned as the

supreme auditing institution of the islands until the end of the Spanish rule in 1898.
Staffed by a president, two auditors, a fiscal, accountants and examiners, the Tribunal had
exclusive jurisdiction over the audit of all financial matters affecting the colony. These
personnel, all appointees of the King, were required by law to review all vouchers and to
cross-check them against corresponding entries in the books of accounts.

The Birth of an Institution

Nurturing a nascent government requires a mixture of boldness and prudence.

And at a time when the early Philippine government was being zealously fleshed out by
its American rulers emboldened by their newfound power, then President William
McKinley ensured a healthy dose of prudence in these activities.

An unnumbered memorandum signed on May 8, 1899 by McKinley gave birth to

the Office of the Auditor for the Philippine Islands.

By 1900, the Office had become a fixture of government. The civil government
was formally ushered in 1901 under William Howard Taft. The major change in the
nature of government had ripple effects in the structure of government. One result of such
change was the conversion of the Office of the Auditor of the Philippine Islands to the
Bureau of the Insular Auditor.
 However, it was more than a mere change of name. A provincial audit division
was created for the Bureau. Moreover, double-entry bookkeeping was introduced which
accounted for fuller analysis of settlements and ensured a higher degree of correctness.

In 1905, a change of guard took place. Taft resigned as Civil Governor and was
replaced by Luke E. Wright who led as Governor General. Under his administration, Act
No. 1402 was passed whereby the Bureau of the Insular Auditor was renamed the Bureau
of Audits.

Growth and Changes: Becoming A Stronger Institution

As the nation celebrated its independence with the promulgation of the 1935
Constitution, the institution also reached a milestone. The 1935 Constitution expressly
provided for a General Auditing Office, thereby elevating the audit institution to a
constitutional body. Renamed as the General Auditing Office or GAO, it now embarked
on a full Filipinization of the institution as a reflection of the government-wide transition
to self-governance. For the first time, the institution was headed by a Filipino Auditor
General in the person of the Hon. Jaime Hernandez.

As a major stride towards the independence of the audit institution, the GAO was
explicitly placed under the direction and control of an Auditor General to separate it as an
organization from the Executive and other departments of the government.

In 1972, the country was placed under Martial Law. Government experienced a
major upheaval, and the GAO was not exempted. The GAO was renamed the
Commission on Audit (COA) and was granted broader powers under the new
Constitution promulgated in 1973. Under this Constitution, COA was given a broader
area of audit coverage by including the accounts of all subdivisions, agencies,
instrumentalities of government and government-owned-and-controlled corporations
among those to be examined, audited and settled.

As opposed to having an Auditor General single-handedly leading the GAO, the

new Constitution provided for a three-man collegial Commission on Audit. This change
aimed to strengthen the independence of the auditing office and improve the quality of its
decisions, given the rationale that a three-man body was less susceptible to pressure than
an office held by a single person. It worked as a built-in internal check within the
Commission and encouraged opposing views to surface thereby resulting in earnest
consultation and better deliberation.

In the years that ensued, the Commission was a hub of activity. A landmark
legislation on auditing, Presidential Decree 1445 or the Government Auditing Code, was
promulgated in 1978. A Standard Government Chart of Accounts was likewise issued
which greatly facilitated financial audit for computerization purposes. The Commission
also implemented its comprehensive audit program focusing on the 3Es: economy,
efficiency and effectiveness. Installation of this program represented a break from
tradition that laid undue emphasis on compliance and voucher audit. And on top of all
these, the Commission embarked on a massive reorganization and professionalization of
its personnel.

This era will also be remembered for the significant involvement of COA in
international events such as initiating the establishment of the Asian Organization of
Supreme Audit Institutions (ASOSAI), on to sponsorships of trainings for Asia’s auditors
and culminating with the hosting of the XI International Congress of Supreme Audit
Institutions (INCOSAI) in 1983. It was also during this time that a COA Chairman was
first elected to the United Nations Board of Auditors.

Years later, the world witnessed the 1986 EDSA Revolution. It was truly a
historical event that highlighted the need for reforms in government as a whole. It
provided everyone a chance for introspection and created an avenue towards change. As
fate would have it, the COA again found itself working under a new government, under a
new Constitution and with an even broader scope of authority.

The 1987 Constitution maintained the independence of the Commission on Audit

as the supreme auditing arm of the Philippine government. Moreover, the Constitution
reiterated COA’s role as the sole official external auditor of government agencies as well
as government-owned- and-controlled corporations (GOCCs). In other words, the
previous practice of some GOCCs and other government agencies of hiring private
accounting firms as a requirement of foreign funding institutions to act as their auditors
for foreign-assisted projects was no longer allowed.

Change, it seems, is the inescapable destiny of the Commission. But as history

proves, whatever the nature of change brought about by national political events, the
Commission manages to make it for the better.

B. Goals and Objectives

Mission Statement

A trustworthy, respected and independent audit institution that is an enabling

partner of government in ensuring a better life for every Filipino.

Vision Statement

To ensure accountability for public resources, promote transparency, and help

improve government operations, in partnership with stakeholders, for the benefit of the
Filipino people.
Organizational Chart/Lines of Authority
III. PRACTICUM EXPERIENCE

A. Duties and Responsibilities

 As an intern student in commission on audit I was assigned to audit the cash

receipt of every municipality in Negros Occidental and Negros Oriental. I double
check the amount in the official receipt if the same with the cash receipt. I also
categorized and sorted the fund in the respective municipalities, and the
deposits from January to December, also in their respective year.

Schedule of Activities

Date Activity
Auditing the different funds of Negros Occidental and
January – March
Negros oriental from supreme court

Filing and sorting cash receipts into respective funds,

April- May
municipalities, and year.

2. Procedure and forms/records used in the performance of duties.

On the daily basis, I audit the cash receipt from the various municipalities that sent
by the Supreme Court, and my supervisor is the person who takes in charge of that
document. When I started auditing, the first thing I did was double checking the date in
cash receipt, if it is the same to the official receipt, then double check the official receipt
number and the amount indicated. Then calculate the total amount if it is equal to the
given total. After the auditing I do filing and sorting the cash receipt, and this is my every
routine in COA.
3. Working relationships with other workers.

I am a happy that in the short period of time I build memories and friendships
in the office of COA. First, we have orientation, then we get to know each other,
and we are happy and excited to create short bonding together with the intern
from university of saint La Salle. I never expect to become really close with them.
In almost one and half month we enjoy the company of each other. Month ago, I
also meet new friends from CHMSU then weeks after they become my close
friends and until now that we are from CHMSU then weeks after they become
my close friends and until now that we are done our duty, but the friendships
remain strong.

4. Assigned and rotation among personnel.

In the national government sector, I was responsible for double checking all the
cash receipts from each municipality of the Supreme Court. After auditing I was
doing filing and sorting the funds this was my rotation of work from day 1 up to
the end of my duty.

B. Supervision Over Student-trainees

 Intern students must be oriented first, before they start their duty.
 They should know first the schedule of the intern students, so it doesn’t get
complicated.
 Supervisor must monitor the weekly tasks on interns.
 Guide the student intern to work properly with their tasks.
 Supervisor must require giving evaluation performance to student’s trainee
at the end of the OJT.


IV. Evaluation and Assessment

A. Achievement of Organizational Goals and Objectives

The commission on audit or COA is an independent body that aims to ensure that the
public is informed about the activities of the government. It also promotes
transparency and helps improve the efficiency of government.
Its mandate is to ensure that the government’s funds are used properly and for their
untended purposes. It also oversees the operations of all government offices and
 agencies, including to citizens. The Philippine constitution rules that the COA is an
independent institution. COA submits its annual reports to the president and congress
within the time frame set by the law. Its reports cover the financial operational
condition of the government, subdivision, state institution, and all other organization
concerned. All the employees are focusing on their work so that it will be easier for
them to finish it, and to be able to start the new work.

B. Management Philosophy Regarding the Workers

The Commission On Audit shall have the power, authority and duty to examine audit
and settle all accounts pertaining the revenue and receipts of an expenditures or uses of
funds and property owned of held in trust by or pertaining to the government or any of its
subdivisions agencies or instruments. COA has the right to conduct the audit of all
financial reports to the government. The audits target includes income, expenditures, and
uses of the government resources. The COA is responsible to determine regulations on
accountancy and the audit system. It also has an exclusive authority to determine the
coverage and technique of its audit and bans any regulations that limits the coverage of its
audits.

C. Interpersonal Relationship and the Effects on Productivity (group

behavior, conflicts, informal groups, clique)

For almost 3 months, I saw how dedicated they were completing their work daily. All
members of other departments help one another so that they can finish their work at the
end of the deadline. I have also observed their unity when each of them needs support,
sharing ideas and other information that other departments need. They have also forged
strong connections and healthy relationships by celebrating all the successes they have
achieved in their work, as well as the birthdays of each employee and they gather to
create memories. The student interns are also treated as if they are no different from
them, sometimes they are also taught what to do to become a better individual that they
can use in future work.
D. Assessment of Operations

Adequacy and effectiveness of physical facilities and equipment

For us, student trainees were I big opportunity to have a face-to-face On-the-job
training because we gain lots of knowledge and enhance our skills. To my supervisor I
was thankful enough for teaching me new leanings. To the COA who give me an
opportunity and to show my ability and to boost my confidence, meeting new people
every day.

V. Recommendations

A. Recommendations based on evaluation and assessment.

The company provides enough learning and good quality of work to the
student interns. As one of their student interns, I learn a lot of learning most especially
that I assign in the national government sector. I saw and experience how hard and tiring
they are doing. Since I sat beside my supervisor, I saw her struggle to finish her work
before the end of her deadline. I was also striving hard to finish my tasks that she gives to
me. I was assigning to the NGS department, my tasks were to audit all the cash receipt
from the Supreme Court. Before I end my OJT, I was fulfilling with my learning that I
have learn, I was also become an independent, because I can work with or without my
supervisor.

B. Do you recommend this establishment to continue as a practicum venue?

Why? (Consider the quality of learning and training

Yes, I recommend the Commission on audit to student interns because they

welcome all interns if they can do a job, and they don't have standards. COA delivers
good quality work; they also have a good environment as well as people around.
Everyone is accessible and you will never hesitate to ask questions. The COA supervisor
is also a nice person, and you will not feel anything different from them. Moreover, other
employees are also accessible, sometimes they give some inspiring hints about daily
work. Every supervisor guided their student trainee throughout the journey as interns.
VICINITY MAP OF COMMISSION ON AUDIT PROVINCIAL SATELLITE
AUDITING OFFICE
AIRA JOY A. SABALA
 OJT HOURS BREAKDOWN

SCHOOL ACTIVITIES NUMBER OF RECEIVED

CREDITED CERTIFICATE DATE
HOURES LETTER


OJT Orientation at UNO-R 8 HOURS 01/19/2023

Pinning Ceremony 8 HOURS 01/23/2023

JPMA General Assembly 4HOURS 04/20/2023

Begin Right 4 HOURS 05/10/2023

Team building 50 HOURS 05/27/2023

( Committee)

TOTAL HOURS: 74 HOURS

Working hours at COA 600 hours

School activities Credited hours 82 hours

OVERALL HOURS: 674 Hours

DOCUMENTATIONS

Segregating and combine the cash

receipt into their respective funds.

Filing and sorting the funds from

January to December.

Auditing the cash receipt from

supreme court of different municipalities
in Negros oriental and Negros Occidental
 

Auditing, sorting and filing the

cash receipt from
Negros, Occidental Receipt

When we are invited to join in Birthday celebrations

Of the employees in COA
 Our short bonding during
Break time.

First picture together with CHMSU and LA SALLE interns

Last day memories at COA with other student trainee

MY SUPERVISOR

THANK YOU SO MUCH MS.

JESSAMINE B. LASPINAS