Page 258 - Manual-of-Operation-Merged

CvSU MANUAL OF OPERATIONS
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3. Control of Research Fund

Research funds will be reported in terms of obligation or
liquidation. The Accounting Department controls expenditures
in accordance with the items in the budget and sub-allotment.
Payrolls, vouchers, request for supplies and materials and other
obligation of the projects will be paid through the Accounting
Department with approval from the Director of Support
Services/President depending upon the amount.

Reporting of financial statement is done by the
Accounting Department of the Office of the Administrative and
Support Services following the accounting and auditing rules
and regulations.

As in any government agency, expenditure incurred in the
implementation of research and development program in SUCs
will be subjected to pre-auditing and post auditing procedure
prescribed by the Commission on Audit (COA).The internal
audit which is under the supervision of the Director of
Administrative and Support Services pre-audits expenditures.
While a representative of COA does the post auditing.

Article 4. System of Making Research and Development Plans

The R and E planning process may involve the following:

Assessment of environment. Program planning which is
done by R and E management in coordination with the RECETS
starts with the analysis of the factors in the environment relevant to
the R and E programs. Environment factors refer to the set of forces
both inside and outside the organization that affects organization’s
performance (Certo, 1994). The internal environmental factors that
can be considered are institutional capacity, structure, support
system (financial and administrative) and organizational
management.

Major consideration of the external factors can be focused on
the political and national policies, laws and procedures of the
government as well as the development programs of National
Development Authority (NEDA), Department of Agriculture (DA),
Department of Science and Technology (DOST), Department of
Environment and Natural Resources (DENR) and Commission on
Higher Education (CHED).

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