PHINMA UNIVERSITY OF PANGASINAN

COLLEGE OF MANAGEMENT AND

ACCOUNTANCY
Arellano St., Dagupan City

A Portfolio on the
On-the-Job Training undertaken at
Provincial Government of La Union- Accounting Office
Located at Aguila Rd., Brgy. II, City of San Fernando, La Union

Presented to the Practicum Adviser of

College of Management and Accountancy
PHINMA-University of Pangasinan
Arellano St., Dagupan City

In partial fulfillment of the requirements for the degree of

Bachelor of Science in Accounting Technology

Submitted by:
CYRIL LYN F. SALABAO

Submitted to:
Mr. Romulo C. Soria, CPA

2019
 APPROVAL SHEET

This portfolio, entitled “Internship: A Portfolio on the On-the-Job Training

at Provincial Government of La Union- Accounting Office” comprised of

documents and narratives related to the evaluation of trainee’s on-the-job

training performed at Provincial Government of La Union-Accounting Office,

Aguila Rd., Brgy. II, City of San Fernando, La Union, prepared by the trainee,

Cyril Lyn F. Salabao, in partial fulfillment of the requirements for the degree

Bachelor of Sciencein Accounting Technology, is hereby endorsed for approval.

Accepted and approved in partial fulfillment of the requirements for the

degree of Bachelor of Science in Accounting Technology.

Mr. Romulo C. Soria, CPA

Practicum Adviser

____________
Date
 ACKNOWLEDGEMENT

I acknowledge the Lord for making me finish my training for 2 months, if

it’s not from Him I won’t be able to accomplish this training. And I would like to

mention those people who helped me during my On-the-Job Training: Ma’am

Marites Taopo, Mr. Rudolf Ugma, Atty. Albert Padilla, Ma’am Aida Sacote, Ma’am

Michelle Nariz, Ma’am Wilma Solivio, Ma’am Nilda Gamboa, Ma’am Elizabeth,

Ma’am Edenel Eduria and Many more for accommodating me at the office for 2

months; Nona Sobrevilla, my co-trainee for being with me all throughout the

work hours; And I would like also to acknowledge my Mama Cecilia for preparing

my breakfast everyday just to make me go to my training early.

DEDICATION
 I dedicate this output to my Abba Father for giving me strength to work

and gave me also rest during my weary time and also for blessing me with

overflowing grace; to my Mama who prepares me the things I need and prepares

my food every day.

INTRODUCTION
 “Experience is the best teacher”, were one of the motto I believed on.

Experiencing things on your own makes you realize a lot and that makes you

develop through time. This concept or motto can be a great example about this

Internship program, commonly referred as on-the-job training (OJT), in this

curriculum of Bachelor of Science in Accounting Technology provides a high-

class learning such as PHINMA University of Pangasinan.

To give each student a competitive experience on what is the actual thing

or going on to a work place in the chosen industry. As for us accounting student,

we are going to take a 280-hour of training in our chosen training place.

We are going to experience the technicalities and complexity of being an

employee that it’s not just the brain that working. It also includes dealing with

people in the actual work experience.

 MEMORANDUM OF AGREEMENT
This Memorandum of Agreement made and executed between:
PHINMA Education-University of Pangasinan, a duly recognized
educational institution, by the Commission on Higher Education (CHED) with
office address at Arellano St., Pantal District, Dagupan City, Pangasinan
represented herein by its COO, Christopher A. Tan herein after referred to as
the UNIVERSITY.
LANDBANK-Pangasinan Lending Center a corporation duly organized and
existing under Philippine Laws with office/business address at AB Fernandez
East Avenue, Downtown District, Dagupan City, Pangasinan represented
herein by Jaime S. Cruz Jr. herein after referred to as the COMPANY.
Witness that:
WHEREAS, the curriculum for the degree of Bachelor of Science in
Accounting Technology in the UNIVERSITY includes on-the-job training (OJT)
program for its student, to afford them experience in actual office operation and
to augment their formal training;
WHEREAS, the COMPANY supports this program and is willing to give the
students of the UNIVERSITY, currently enrolled in the College of Management
and Accountancy course-related work assignments and expose them to actual
learning experiences;
NOW THEREFORE, for and in consideration of the foregoing premises, the
parties hereby bind themselves to undertake this agreement, under the following
terms and conditions:
1. The duration of the program shall be equivalent to 280 working-hours
unless otherwise agreed upon by the COMPANY and the UNIVERSITY;
2. The UNIVERSITY shall be responsible for briefing the on-the job student-
trainees who intend to conduct practicum exposure in the COMPANY as
part of the UNIVERSITY’S curriculum;
3. The UNIVERSITY shall provide the on-the job student-trainee the basic
orientation on work values, behavior, and discipline to ensure smooth
cooperation with the COMPANY;
4. The UNIVERSITY shall voluntarily withdraw a student-trainee who is
found to misbehave and/or act in defiance to existing standards, rules,
and regulations of the COMPANY and impose necessary university
sanctions to the said student-trainee;
5. The COMPANY shall commit to take in the student-trainees for the
current semester consistent with the requirements of the UNIVERSITY;
6. The COMPANY shall provide free relevant instruction and training to the
student-trainees, consistent with its policies, rules and regulations. It
shall treat the student in a professional manner and shall not subject
him/her to tasks and work assignments that are risky, dangerous or
unrelated to the purpose of this agreement;
 7. There is no employer-employee relationship between the COMPANY and
student-trainee. As a student-trainee, he or she shall not be entitled to
the compensation/benefits accorded to an employee. However, the
company may grant the student-trainee a training allowance, if possible,
in accordance with the COMPANY’S existing rules and regulations;
8. The COMPANY is not obliged to employ student-trainee upon completion
of the training. However, the COMPANY, upon consultation with the
UNIVERSITY, may require qualified students to submit themselves to
examinations, interviews, and file pertinent documents to support their
application;
9. The student-trainee, Cyril Lyn F. Salabao, shall be personally
responsible for any and all liabilities arising from gross negligence in the
performance of his/her duties and functions while under training;
10. The parties shall not divulge any information that it may have access
to, and any such information will only be used for academic purposes.
11. Both parties shall have the right to pre-terminate the on-the job
training if:
a. The student-trainee violates the rules and regulations of the
COMPANY, or if there is serious misconduct;
b. The COMPANY does not provide the kind of responsible training
as agreed upon; or
c. There is any violation of the foregoing covenants that will warrant
the cancellation of this agreement.

PROVIDED, that the terminating party shall formally inform the Program
Coordinator or Faculty Adviser of the grievance before any decision to terminate
is made and finalized. The Program Coordinator or Faculty Adviser shall
intervene in order to rectify the situation in the interest of all parties concerned.
12. This Memorandum of Agreement shall become effective upon
signature of both parties and implementation will begin immediately and
shall continue to be valid here after until written notice is given by either
party within thirty (30) days prior to the date of intended termination.

IN WITNESS WHERE OF the parties have signed this Memorandum of

Agreement at ______________________________ this ______ day of
_____________________.

For the UNIVERSITY For the

COMPANY

Cyril Lyn F. Salabao JAIME

S. CRUZ JR.
Student Intern
Company Representative
 Romulo C. Soria, CPA
On-The-Job Training Adviser

CHRISTOPHER A. TAN
Chief Operations Officer
University Representative

NAME COMPITENT EVIDENCE I.D. NUMBER

OF IDENTITY
Christopher A. Tan Employee ID
Jaime S. Cruz Jr. Employee ID

SIGNED IN THE PRESENCE OF:

_______________________ DR. TEOFILA S.

ALBAY, CPA
Company Witness Dean of the College of
Management and Accountancy

ACKNOWLEDGEMENT

Before me, a Notary Public in the Dagupan City, personally appeared

Christopher A. Tan and Jaime S. Cruz Jr. with Company ID indicated above,
known to me to be the same persons who executed the forgoing instrument and
they acknowledged to me that the same is their free will and voluntary deed and
that the institutions herein represented.

Witness my hand and seal on this ______ day of _______ 20____ in the City of
Dagupan.

Doc. No. ________:

Page No. ________:
Book No. ________:
Series of _________:
 PHOTOS

First or Last salaries and payroll contributions of Job Order and Regular
employees of the Province.
 COMPANY PROFILE
A. Company Name: Provincial Government of La Union- Accounting Office
 B. Location Map:

C. About the Government Agency’ advocacies:

In sum, the cornerstone of my platform of governance is continuity,

innovation, creativity, and enhancement of instituted and sustained political,
social and economic gains of the Province of La Union in the last decade. These
gains were achieved with unified direction and coordinated action that involved
a participatory government based on transparency, accountability,
responsiveness and accessibility. Thus, I will review, continue, strengthen and
expand the various development plans, programs and projects that focus on
poverty reduction/alleviation where the poorest of the poor are located
including, but not limited to coastal and upland barangays and Indigenous
People’s (IP) communities.
I. Highly Professionalized Provincial Bureaucracy
Re-organize the Provincial Bureaucracy for greater efficiency and effectiveness
to include the following offices:
Provincial Investments and Local Enterprise Development
Provincial Disaster Risk Reduction Management and Climate Change
Adaptation Office
Provincial Environment and Natural Resources Management Office
Facilitate the passage of a Public-Private Partnership (PPP) Code for the
province and its Implementing Rules and Regulations (IRRs)
Strengthen the Provincial Development Council and its Executive Committee in
order to effectively pool resources of national / provincial offices and all Local
Government Units within the province, fastrack and address common
development concerns
Implement a Whole-of-Government Approach with civil society organizations
(CSOs) and private sector, where the provincial government works in synergy
with the National / Regional Government Agencies and LGUs hosted by the
Province for a more effective, efficient and excellent provision of public services
based on the hierarchy of the people’s basic human needs and opportunities
Create a Barangay Development Affairs at the Office of the Provincial Governor
(OPG) to attend to the needs of barangays and monitor the implementation of a
Provincial Rural Development Program
II. Job Generation and Livelihood Creation for Self-Reliance
Establish a Provincial Investment and Marketing Promotion Unit/Office
responsible for marketing the investment potentials in the province for tourism
and agro-industrial enterprises
Provide Business Process Outsourcing (BPO) Enterprises Support Programs
and Incentives that will entail enhanced human resource development in
schools and universities, better telecommunication and internet services and
uninterrupted power supply
Prioritize the implementation of the La Union Computer Assistive Technology
Center for Persons With Disabilities (PWD) and Special Children designed to
enhance the social integration and livelihood of PWDs
Procure a PGLU-TESDA Provincial Mobile Barangay Training Bus for Jobs,
local and foreign
Expand the Provincial Beekeeping (Apiculture) Livelihood and Honeybee
Processing Center and Silkworm (Sericulture)Farming and Marketing Program
with support of DMMMSU, NARTDI, LGUs, and other partners
Strengthen the La Union Tiger Grass Production and Quality Soft Broom
Making livelihood program, Basi Livelihood program, Abel Industry, among
others, of the provincial, municipal governments, DTI, and other partners
Create/Expand a Provincial Emergency Employment Program under the food-
for-work; cash-for-work and implementation of labor intensive barangay
development projects
Continue, strengthen, and expand the implementation of the Pantawid
Pamilyang Pililpino Program (4Ps) with DSWD to include all listed indigents in
the agency’s “LISTAHAN” 2016 or the DSWD National Household Targeting
Program
Strengthen the Provincial Employment Services Office (PESO) with
computerized JOB NET-access to vacant jobs
III. Expand Agri-Industry Modernization and Mechanization with
Diversified Organic Farming
Allocate funds from Republic Act 7171 (Tobacco Excise Taxes) in order to
fastrack rehabilitation and construction of more irrigation systems, small water
impounding dams, and water catchment/harvesting dams of farmlands to
increase family productivity and income
Create and fund Cash Crop Alternative Programs for tobacco farmers and
training on agri-business/ entrepreneurship management
Forge a PPP with the Poro Point Freeport Zone for the full development of the
San Fernando International Seaport in order to facilitate full and unabated
access in the ingress of essential agricultural inputs and egress of agricultural
products of the Province. Also, to develop the seaport as an international cruise
ship destination to promote Agri-Tourism and other investments
IV. Development and Improvement of More Tourist Destinations in the
Province
Provide a roadmap for an Integrated Tourism Development Program with all
stakeholders that will enable the Province to provide world-class facilities and
services
Harmonize the existing Real Estate Tax and Financial Incentives being enjoyed
by tourism enterprises within the Poro Point Freeport Zone with tourism
establishments outside the freeport, but are within the Province of La Union
Participate in the immediate activation and improvement of the San Fernando
Airport with the Poro Point Freeport Zone for maximal use
Further develop the expansion of the La Union Botanical Zoological
Garden/Wildlife Center and Eco-Tourism Parks jointly with the City of San
Fernando, DENR, and private sector
Identification and construction/rehabilitation of cultural heritage sites and
other tourism sites
Development of the Provincial Capitol grounds as a prime tourist destination
V. Quality and Affordable Healthcare and Wellness Centers
Expand all provincial health care facilities and modern equipment and provide
greater access to affordable and quality healthcare services to the La Union
Medical Center in Agoo and all District Hospitals in La Union with specialized
Geriatric Clinics; automatic or point of care enrolment of all indigent patients
in PhilHealth who are confined in the hospitals
PPP for the La Union Oxygen Generation System Project and provide this
service to all provincial hospitals and health centers
Support Rural Health Centers in areas without immediate access to hospitals
by providing affordable and quality Lying-In and Geriatric Services for health
and wellness of patients
VI. Sustained Quality and Relevant Education and Training
Expand and at least double the number of PGLU scholars for high school,
college, and selected vocational-technical courses or skills training for jobs and
employment
Support in full implementation of the K to 12 program in public schools with
DepEd
Fund Alternative Learning Programs specifically focused also in agricultural
and tourism development
Provide free-internet connection/access in all public secondary and selected
elementary schools
Establish Pilot Indigenous People’s (IPs) School of Culture and Arts in all IP
dominated municipalities and selected barangays pursuant to the guidelines of
DepEd
Capacitate all PGLU employees and officers on values, integrity, honesty,
competence, and public servanthood for God, country, family, and people
VII. Climate Change Adaption and Disaster Preparedness and Mitigation
Strengthen all Local Government Units (LGUs), Disaster Risk Reduction
Management (DRRM) Offices at all levels most especially the Barangay DRRM
Committees in accordance with Joint Memorandum Circular No. 2014-1 dated
April 4, 2014 for fast actions, before, during, and after any natural or man-
made calamity
PPP for Alternative Clean and Green Sources of Energy
Construct Multi-Purpose Evacuation Centers in all disaster-prone
municipalities and barangays identified in the hazard map of the Province
Construct effective coastal shore protection and slope protection in danger zone
barangays
VIII. Major Infrastructure and Utilities Programs/Projects
Fund (RA 7171) the construction of farm-to-market roads (FMRs) and
construction of sustainable post-harvest facilities
Institutionalize the Local Road Management System of the Province
Formulate a Provincial Road Network Development Plan complete with location
maps and status of provincial roads with assistance of DILG and DPWH
PPP for the Mabanag Multi-Use Commercial/Residential Building in the City of
San Fernando
Implement the Sevilla Multi-Purpose Development Program that will include a
farmers’ agri-demo and training center and housing facilities for provincial
employees
Accelerate implementation of the PRDP projects, DILG KALSADA, and BUB
Infrastructural, utilities and support projects
IX. Enduring Peace, Order and Security
Re-organize/Strengthen the Provincial Peace and Order Council, La Union
Anti-Drug Abuse Council and the Council of the 5-Pillars of the Criminal
Justice System, create its respective task forces and submit action plans to
effectively stop all forms of criminalities in the Province
Provide necessary logistical support accompanied by the Governor’s strong
leadership and political will to stop all forms of criminalities and injustices in
the province for an enduring peace and order
Strengthen the Annual Search of the Safest, Greenest, Cleanest, and Most
Beautiful Barangay and Municipality in the Province and provide bigger
incentive prizes
Facilitate completion of the DOH-La Union satellite Drug Treatment and
Rehabilitation Center Project and early operationalization (site located at the
back of the ITRMC)
Governor’s issuance of a strict policy towards: “La Union: an illegal drug and
crime-free province with full support of all stakeholders.”
D. Company Mission:

To be the catalyst for sustainable and inclusive development that

improves the quality of life of our people.
E. Company Vision:
I love La Union, The Heart of Agri-Touris in Northern Luzon by 2025.

F. Company Core Values:

PASSION for Efficiency and Effectiveness and Economy in Public
Administration and Management
UNITY, SOLIDARITY of Values, Innovation and Teamwork for Sustainable
Peace and Development
CULTURE of Honesty, Integrity and Leadership By Example
COMMITMENT, Competence and Spirituality in the Workplace for God,
family, country and people.

G. Organizational Structure:
 WEEKLY JOURNAL

April 8;10-12

In my first day they oriented me about the rules in the Provincial

Government of La Union particularly in the Accounting Department which I am
an Intern and they introduced each of the employees to me to be familiar with
them. They put me in the Internal Control Unit (ICU) in the department for the
mean time wherein here they are scanning, checking and storing papers that
are significant in the Province. They taught me how to groom, which is to
remove the stapler in the papers and putting smaller paper in size below the
bigger one to prepare it for scanning the paper. And after the grooming, they
checked it out and remove unnecessary papers for scanning and they also
command me to deliver a JEV or Journal Entry Voucher for signing in a
particular person assigned in the voucher and It is ready for folding which they
taught me too. Folding the paper to store in the store rack. All throughout the
week I am grooming, folding and delivering papers in and outside the
department. They also order me to encode data which is the medical assistance
of people who are approved to be the guarantee; I encoded the data in the
Excel. They also taught me how to stamp papers which contains pages of the
data.

April 16-17

During these periods, I also groomed, folded, groomed and stamped a lot
of papers. Out in the ICU there are other division in the department one of
those are the accountability department wherein bookkeepers are present. One
of the bookkeepers taught me how to use the eNGAs or the Electronic National
Government Agencies which is the computerized system the PGLU used to
journalized data that rendered. April 17 in government agencies were half day;
She taught me how to journalized disbursements using it.
April 22-26

During these periods, I always groomed, scanned, and folded papers and
deliver papers in the cash department with checks, budget dept for signing,
treasury for checking documents and delivering printed JEV for signing within
the department. I also updated payrolls using PMIS or Personal Management
Information System which contains the information of all employees in the
Provincial Government of La Union. They also taught me how to Pre-audit; I
pre-audited the medical assistance and see if all the requirements are all
complied by the client, and also checked if all data are signed by the
designated officer. I also journalized collections using eNAGs.

April 29-30

During, these periods, I stamped a lot of papers again and groom, fold and
deliver papers in the designated employee within the department, I also deliver
papers in the budget dept for OBP number which they forgot to put in the
paper. I pre-audited again but the amounts of supplies bought by the agency. I
also deliver papers with check in the Cash Dept. And I updated payroll
deductions Using PMIS.