Page 93 - EXHIBIT 12 RESEARCH MANUAL
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RESEARCH SERVICES POLICIES AND GUIDELINES 83

                              accounting and auditing rules and regulations.


                           c.  Bookkeeping


                              For special projects, the bookkeeper of the Office of the Vice President for R&D shall
                              handle such funds, subject to accounting and auditing rules and regulations.

                           d.  Accounting of R&D Resources


                              The R&D Department shall follow appropriate government circulars governing the
                              proper monitoring and evaluation, recording and reporting of R&D assets such as crops,
                              animals, fishery products, forestry products, buildings, laboratories, equipment, tools,
                              etc. produced or acquired by the University either through its regular or special R&D



                                                            External Environment



                               ASPIRATIONS                     INPUTS AND                        RESULTS
                                                              CONVERSIONS


                               R&D Aspirations
                                                                  Inputs                          Outputs



                                                               R&D Aspirations
                                R&D Policies &
                              Guiding Principles

                                                                     +


                               Current State of                                              Outcomes/Effects
                                    Affairs
                                                              Other Resources




                               Vision & Mission


                                                                Conversion                        Impacts
                                                                  Process

                              Goals & Objectives







                                                          Monitoring and Evaluation

                    Figure 4. Framework of the various program elements and the environment of R&D.



                                                                               RESEARCH AND DEVELOPMENT SERVICES







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