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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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