Includes bibliography

Graduate Certificate Course in Corruption Prevention

In the Bureau of Customs Financial Statements, the Accountable Forms Inventory Account is overstated because it still included forms which were already used and sold while the Accountable Forms Expense Account is understated because it does not include the costs of used and sold accountable forms. Likewise, the reported revenue from Sale of Accountable Forms is overstated because it was reported in gross amount, that is, cost plus mark-up. This study investigated this corruption vulnerable area in the Bureau of Customs. Through a Focus Group Discussion and Focused Interview participated in by the Deputy Collector for Administration of the three (3) major ports which are the Port of Manila, Manila International Container Port, and Ninoy Aquino International Airport, as this will impact on their current practices, together with concerned personnel under the Financial Management Office and the Administration Office, it was found out that there are significant weaknesses on the requisition, issuance, reporting, and monitoring of accountable forms. This has resulted in wastage and inefficient use of government funds to risk of loss arising from unauthorized use or misapplication of accountable forms. In the findings of this study, one of the main reasons for the weaknesses is the absence of documented guidelines or procedures governing accountable forms transactions. The Bureau has poor internal control over its accountable forms inventory which is vulnerable to corruption. To address the absence of documented guidelines or procedures governing accountable forms transactions, written guideline or procedures in the forms of Customs Memorandum Order (CMO) is recommended by this study to be formulated, approved and then circulated to concerned departments.