COMMISSION ON AUDIT
Commonwealth Avenue, Q.C.
We have validated the submission of accounting and property reportsand observed the
following:
Accounting and Property reports with their supporting documents were not
submitted or submitted late by 1 to 84 days contrary to the pertinent provisions of
Government Accounting Manual (GAM) for National Government Agencies, thus
precluding the team from performing a timely audit of transactions and accounts and
determining the level of assurance that transactions were reported accurately in the
financial statements.
Appendix 35
and
Appendix 13,
Daily or as Formatted: Justified
*RCI/RADAI with all Government 1-78
often as 646 1,022
paid DVs and SDs Accounting
necessary
Manual
(GAM)
Volume II
Item 6.06 of
COA Within Formatted: Justified
Inspection and Circular No. twenty-four
Acceptance Report 95-006 dated (24) hours 406 0
(IAR) May 18, from such
1995 acceptance
Appendix 74,
GAM,
Inventory and
NGAs, Vol.
Inspection of
IISection 40 11 0
Unserviceable Property
(d), Chapter After disposal Formatted: Justified
(IIRUP)
10 of the of unservice-
GAM, Vol. I able properties
Further, item 7.2.1.a of COA Circular No. 2009-0006 dated September 15, 2009 provides
that the Chief Accountant, Bookkeeper or other authorized official performing accounting and/or
bookkeeping functions of the audited agency shall ensure that the reports and supporting
documents submitted by the accountable officers are immediately recorded in the books of
accounts and submitted to the Auditor within the first ten days of the ensuing month.
RCI/RADAI with Disbursement Vouchers (DVs) were not submitted to the audit team
within the prescribed period with delays ranging from one to 78 days. The RPCI for the 2nd
semester ending December 31, 2018 was not submitted on January 31, 2018. The RPCPPE,
which is incomplete and unreconciled with the accounting records, was submitted on February
14, 2018.
The delayed and non-submission of the accounting and property reports precluded the
team from performing a timely audit of transactions and accounts and determining the level of
assurance that transactions were reported accurately in the financial statements.
1. Chief Accountant to observe the timeline on the submission of all accounting and
property reports to the office of the Auditor, recall accounting staff assigned in
other divisions of the ERDB and send to seminars SDOs and accounting staff
assigned in research centers for efficiency pursposes.
2. Head of AFMD to implement the penal sanctions as provided in Section 122 (2)
of PD No. 1445. In case of failure of the concerned officials/personnel to comply
with the provisions of the aforementioned rules and regulations;
May we have your comments on the foregoing audit observation immediately from
receipt hereof.
REMEDIOS M. RECONALLA
Audit Team Leader
Proof of Receipt: