Author Title Year Program
Tongco-Torino, Rita Angelyn
Communication, Knowledge, Attitude, and Level of Violation of COA Rules and Regulations in Region XI, Davao City
2003
Master of Professional Studies in Development Communication ABSTRACT
Liable officers from the national government agencies in Region XI, Davao City were reviewed to determine their level of knowledge and attitude towards the Commission on Audit (COA) rules and regulations, and the sanction imposed, on two most frequently violated COA rules and regulations: (1) the unsettled suspensions and disallowances, as indicated in the Certificated of Settlement and Balances (CSBs), and (2) the unliquidated cash advance, which can be seen in the Credit Notices (CNs).
The amount of violations in the CBs and CNs ranged from High to Very High as to levels of materiality hence this study was conducted to find out the possible cause/s of violation on COA rules and regulations focusing on the level of knowledge and attitude of the liable officers from the national government agencies in Region XI, Davao City.
Specifically, the study aimed to:
1. Describe the current system/process of communicating/disseminating information on COA rules and regulations to audited agencies.
2. Determine the level of knowledge about COA rules and regulations of the audited agencies in the National Government, Region XI, Davao City.
3. Determine the attitude of responsible personnel of the audited agencies towards COA rules and regulations and the sanction imposed on their violation.
4. Analyzed the relationship between level of knowledge about COA rules and regulations of the audited agencies and the amount of Certificate of Settlement and Balances (CSBs) and the Credit Noticed (CNs) issued by COA Auditors to audited agencies.
5. Find out if there exist a relationship between attitude towards COA rules and regulation of responsible personnel in the audited agencies and the amount of CSBs and CNs.
These were accomplished by serving three (3) survey questionnaires in each agency. And distributed as follows: the Head of Office, the Administrative Officer, and the Accountant. The desired sample size totaled to 34 agencies or a total of 102 liable officers/respondents. Results of KA surveys were tabulated to get the mean rating. Knowledge level was scored one point for each correct answer. Attitudes were likewise given highest point for each “strongly agree”
answers. A scale for knowledge level, and attitude facilitated the drawing of their descriptive equivalents.
CBS and CNs of the sample respondents were also tabulated. Their relationship with the KA levels on COA rules and regulations were tested using statistical method of Pearson Product Moment Correlation Coefficient.
The study took off from the perennial problem of COA on huge balances of audited agencies’
unsettled suspensions and disallowances, and the unliquidated cash advances. The reduction
or elimination of these balances could have enhanced public image and could have improved implementation of COA policies. The importance of the study mentioned among others, that maybe, the use of human dimensions in communication analyses, could be incorporated in the future policy-making COA.
Possibilities of inefficient communication processes necessitated the discussion on the plan of communication in an organizational context which consisted, among others, of knowing the KA of communication receivers. For some behavioral theorists, this process became the major criterion for psychological analysis of communication.
However, results of the survey accepted the null hypothesis that there is no relationship between the level of knowledge and attitude on COA rules and regulations and the amount of CBs and CNs. The knowledge level and attitudes of audited agencies on COA rules and regulations were high and very positive, respectively.
It is hard to understand the effects of communications upon people. The many facets of communication offer substantial problems for future psychological experimentation and theorizing. It is recommended that another study made to account for the variables affecting the high violations of COA rules and regulations by the audited agencies.
