Receipts Flow chart

From the students, the collecting officer ( any member of the education
department council) normally collect the membership fees, other fees and
fines before and after the start of the semester upon signing of the
clearances of the students (members of the college of education)
The EDC (education department council) then issue their official receipts
upon payment of the said fees.
The collected payments of the members are then remitted to the treasurer
and the treasurer records it.
After recording the auditor audits the collected payments and receipts.
Then the treasurer and/or the governor of the education department council
will deposit to the cooperative their collection.

Note:
1. Other students were paying to the faculty member for the membership fee
and issue a temporary receipt however in some instances the faculty member
sometimes doesnt issue an official receipt.
2. Remittance of the collected fees by the faculty members or any of the
collecting officers in charge is then given to the treasurer. Then the treasurer
checks it for recording purposes.
3. If the treasurer identifies that the amount collected by the collecting officer in
charge or the faculty members does not match the payments made by the
number of students who pays, she records it as care of of those who
received the actual payment.
4. In every activity, the auditor conducts a cash count for collections and
reconciles on the records of the treasurer.
5. Base on their constitution and by-laws, the collecting officer in charge must
collect membership fee amounting to ph150.00, athlete fee- php15.00 and
there will be a sanction or fine on the students who will not attend to the
meetings of php20.00.
Findings:
1. The collections were normally collected by the collecting officer. However,
there were instances that a faculty member collects the membership fees.
2. Collections of any amount must only be collected by an officer in charge and
must not be interrupted by any faculty members.
3. The collecting officer in charge and the faculty members in some instances
dont give an official receipt to the student who pays membership fees and
other fees.
4. Upon payment of membership fee and any other fees, the collecting officer in
charge must issue an official receipt.
5. The collections made by a faculty member were remitted to the treasurer
including the list of those who pays.

6. The official receipts for membership fees must be separated for the official
receipts of any other fees collected. The official receipts issued for other fees
must be classified by what activity it belongs.
7. The collecting officer in charge only collects membership fee without athlete
fee and doesnt collect payment for the fines of the students who didnt
attend meetings.
8. On some instances, the collections remitted by the faculty members do not
match into the recorded number of those who pays.
Disbursement Flowchart

Appropriations from EDC fund shall be made by the treasurer and properly
noted by the Auditor, Governor, Moderator and the Dean.
Before the disbursement of cash by the education department council for the
projects and activities it is first must have the approval of the governor and
their adviser.
Then the governor and the treasurer are the only allowed withdrawing the
fund from the cooperative.
The treasurer upon having the fund will give it to the disbursement officer or
to themselves and issue the funds for the budget expenses for the project
and activities
And the receipts of every expense made for the projects and activities thereof
are filed by the treasurer for compilation purposes.

Note:

Appropriations were made by the treasurer and noted by the advisers and
dean and approved by the vice president for finance.
Some of the expenses of the faculty are from the funds of the education
department council.
If the faculty collected fees from the students and incurred expenses before
the remittance of the payment to the treasurer expenses for the said office
are then charge to the funds of the education department council.
Incurred expenses by the faculty of the education department having receipts
are given to the treasurer to filed for the compilation purposes however if
there is no official receipt of the expenses incurred both by the council and
the faculty are then written to a piece of paper and being cared of to whom it
may concern.

Findings:
1. The actual process for appropriations for disbursement does not match the
process indicated on their constitution and by-laws.
2. Expenses incurred by the faculty were charge also as expenses of the council.
The funds collected for the benefits of the college of education members shall
be separated to the funds use by the faculty.

3. There are disbursements that do not have official receipts and disburse by
the faculty member that should not be done.