The document is a quarterly accomplishment report from an audit cluster or regional office of the Commission on Audit. It provides statistics on audits conducted, cash advances monitored, cash examinations, implementation of audit recommendations, audit reports submitted, audit opinions rendered, suspensions and disallowances issued, and seminars conducted by the office. Key details include the number of agencies audited and subjected to special audit or fraud audit, the liquidation of cash advances, and the status of audit recommendations, legal cases, and rules developed.
The document is a quarterly accomplishment report from an audit cluster or regional office of the Commission on Audit. It provides statistics on audits conducted, cash advances monitored, cash examinations, implementation of audit recommendations, audit reports submitted, audit opinions rendered, suspensions and disallowances issued, and seminars conducted by the office. Key details include the number of agencies audited and subjected to special audit or fraud audit, the liquidation of cash advances, and the status of audit recommendations, legal cases, and rules developed.
The document is a quarterly accomplishment report from an audit cluster or regional office of the Commission on Audit. It provides statistics on audits conducted, cash advances monitored, cash examinations, implementation of audit recommendations, audit reports submitted, audit opinions rendered, suspensions and disallowances issued, and seminars conducted by the office. Key details include the number of agencies audited and subjected to special audit or fraud audit, the liquidation of cash advances, and the status of audit recommendations, legal cases, and rules developed.
The document is a quarterly accomplishment report from an audit cluster or regional office of the Commission on Audit. It provides statistics on audits conducted, cash advances monitored, cash examinations, implementation of audit recommendations, audit reports submitted, audit opinions rendered, suspensions and disallowances issued, and seminars conducted by the office. Key details include the number of agencies audited and subjected to special audit or fraud audit, the liquidation of cash advances, and the status of audit recommendations, legal cases, and rules developed.
Financial, Compliance/Value for Money and Other Audits
No. of audit reports transmitted No. of agencies subjected to financial, compliance/value for money and other audits Special Audit No. of agencies subjected to special audit No. of Notice of Disallowances Issued and cases filed with the proper courts as against prior year's Notice of Disallowances and cases filed Fraud Audits No. of agencies subjected to fraud audit
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Accomplishment (b)
Variance [b - a]
uarter Ending:
REMARKS
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CASH ADVANCES MONITORED
A. CURRENT YEAR
Name of Agencies
Unliquidated Cash Advance Beginning Balance (a)
Adjustments on Previous Quarters' Grants
Liquidations
(b)
(c)
Adjusted Beginning Balance (d) [a + b - c]
Cash Advances Granted During the Quarter
Total Balance (f) [d + e]
Liquidations during the Quarter (g)
(e)
% of Liquidation (h) [g / f]
Unliquidated Cash Advance Ending Balance (i)
No. of Demand Letters Sent
No. of Unliquidated Cash Advance With Cases Referred to CSC/OMB
No. of Demand Letters Sent
No. of Unliquidated Cash Advance With Cases Referred to CSC/OMB
[f - g]
Total
B. PRIOR YEARS
Name of Agencies
Unliquidated Cash Advance Beginning Balance (a)
Adjustments on Previous Quarters' Adjusted Beginning Balance (d)
RESULTS OF EXAMINATION Accountabilities duly accounted
No. of AO
Amount
Shortage
No. of AO
Amount
No. of AO
Restitution
No. of AO
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Amount
No. of CE
Overage
No. of AO
Amount
Amount Receipted
Relieved
Dismissed
Prepared
No. of CE Reports
Transmitte d
Refered to OMB
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REMARKS
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IMPLEMENTATION OF AUDIT RECOMMENDATIONS VALIDATED
N u m b e r Fully Implemented
o f
R e c o m m e n d a t i o n s
Partially Implemented
For Implementation
Total
Name of Agencies Current Year
Prior Years
Current Year
TOTAL
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Prior Years
Current Year
Prior Years
Current Year
Prior Years
REMARKS
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AUDIT REPORTS SUBMITTED AND TRANSMITTED
Expected
Submitted
Transmitted
Name of Agencies CAARs
AARs
BAARs
MLs and CMLs
SAOR
Total
CAARs
AARs
BAARs
MLs and CMLs
SAOR
Total
% of Submission/Ex pected
CAARs
AARs
BAARs
MLs and CMLs
SAOR
TOTAL
AUDIT OPINIONS RENDERED*
Opinion Rendered (Please check appropriate column) Modified Name of Agencies
Unmodified
Qualified
Adverse
Disclaimer
TOTAL
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No Independent Auditor's Report (IAR) Due to incomplete/ nonsubmission of FS (Col 3) (Pls. Check)
REMARKS
*ISA 700 - Audit opinion on the FS taken as a whole
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Transmitted
Total
% of Transmittal/ Expected
Date Received (Within Deadline)
Date Received (After deadline)
REMARKS
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STATUS OF SUSPENSIONS, DISALLOWANCES AND CHARGES ISSUED AND SETTLED
T h i s
P e r i o d
Issuances
Settlements
PY Transactions
Audit Action / Name of Agencies
Qty
Amount
CY Transactions
Qty
1. SUSPENSIONS
Total 2. DISALLOWANCES
Total 3. CHARGES
Total TOTAL
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Amount
PY Transactions
Qty
Amount
CY Transactions
Qty
Settlements
CY Transactions
REMARKS
Amount
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MFO 2 - GOVERNMENT ACCOUNTANCY SERVICES
Government Accountancy Sector
Reports Transmitted to the President and Congress
Qty.
Annual Financial Reports (AFRs)
Annual Reports on Allotments, Obligations and Disbursements submitted to the President and Congress (ARAOD)
MFO 3 - GOVERNMENT ACCOUNTING RECORDS CUSTODIAL SERVICES
No. of Sto Name of Agency
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Beginning Balance
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Deadline of Submission
Date Transmitted to the President and Congress
No. of Stored Vouchers
Received
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TOTAL
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MFO 4 - GOVERNMENT ACCOUNTING AND AUDITING REGULATIONS AND ADJUDICATORY AND OTHER LEGAL SERVICES I.
RULES AND REGULATIONS STANDARD DEVELOPMENT
A. Commission Secretary
Particulars
Beginning Balance
Received for Deliberation
1. Organization Resolutions Memoranda Circulars Other Matters
2. Policy Resolutions Memoranda Circulars Other Matters
3. Accounting and Auditing
Resolutions Memoranda Circulars Other Matters
4. Employee Benefits Resolutions Memoranda Circulars Other Matters
5. Others Resolutions Memoranda Circulars Other Matters Total
Note: Resolutions and Circulars - COMSEC
Memoranda - ChO
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Approved and Issued
Ending Balance
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B. Legal Services Sector/ Regional Offices
Major Final Outputs (MFO)/Performance Indicators
Rules and Regulations Standards Development No. of policies, auditing/accounting standards, rules and regulations and guidelines issued and developed or updated and disseminated Resolutions Memoranda Circulars
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LSS
Regional Offices
Quantity
Quantity
Regional Offices Quantity
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II. ADJUDICATION AND OTHER LEGAL SERVICES
STATUS OF ORIGINAL /APPEALED CASES - COMMISSION PROPER Beginning Balance
Proposed Decisions
N/L/C
N/L/C
Particulars QTY
AMOUNT
Disallowances Suspensions Charges Request for Exclusion from Liability Relief from Property Accountability Write-off Condonation Money Claim Approval of Negotiated Sale of Gov't. Real Properties Automatic Review Motion for Reconsideration Administrative Cases Other Matters
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QTY
AMOUNT
Resolved by the Commission Proper
QTY
Involved
N/L/C AMOUNT Granted
Commission Proper
Ending Balance
N/L/C AMOUNT
N/L/C Denied
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QTY.
AMOUNT
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III.A NOTICES OF FINALITY OF DECISION AND COA ORDERS OF EXECUTION ISSUED
1. NOTICES OF FINALITY OF DECISION
Issued by ComSec
Qty
Issued by LSS-OGC-PLO
Amount
2. COA ORDERS OF EXECUTION
Qty
Amount
Issued by LSS-OGC-PLO
Qty
Amount
a) COA Decisions b) Supreme Court c) ASB/LSS/LAO Decisions (prior years)
III.B SUMMARY OF OTHER LEGAL SERVICES
Particulars Legal Opinions Legal Queries/Clarifications Legal Retainers Review Adjudication of Nexk-of-Kin Comments to COA Resolution Conduct of Formal Investigation or Hearing on Administrative Cases Contracts Review Comments to COA Resolution/Circular/Other Issuances Comments to HOR/Senate Bills Monitoring of Cash Examination Reports Comments/Pleadings to Courts (SC, CA, RTC, etc.) Comments/Pleadings to Quasi-Judicial Bodies (OMB, CSC, etc.) Letters to OSG (legal representation)/ OMB (filing/referral of cases), etc. Other communications
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QTY
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AMOUNT
TOTAL
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Issued by CD/RD
Qty
Amount
Issued by CD/RD
Qty
Amount
REMARKS
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CASES EVALUATED No. of Cases evaluated/ monitored (based on Fraud Audit Case Evaluation Report and Administrative Case Evaluation Report) Nature of Case
Total Qty
Under Review Amt
Qty
Recommended for Further
Investigation
Dismissed
Amt
Qty
Amt
Qty
Amt
Recommended for Disallowances
Qty
Amt
1. FRAUD AUDIT CASES
Unliquidated Cash Advances Malversation RA 3019 RA 9184 Lifestyle Check Others Total 2. ADMINISTRATIVE CASE AGAINST COA PERSONNEL
CASES REFERRED TO THE OMBUDSMAN AND/OR OTHER AGENCIES
(FOR FRAUD AUDIT OFFICE)
Beginning Balance/Prior Years
Nature of Case
Fraud Audit Report No./
Court
Parties Involved
Qty
Case No. Unliquidated Cash Advances Malversation
RA 3019 RA 9184 Lifestyle Check Administrative Cases
Others TOTAL
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Current Year Referrals
Amt
Fraud Audit Report No./ Case No.
Court
Parties Involved
Closed/Terminated/Arc
Qty
Amt
Fraud Audit Report No./ Case No.
Case Evaluation Report)
commended for Disallowances
Amt
Recommended for filing of
Admin Case Qty
Closed/Terminated/Archived
Qty
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Amt
Remarks/ Status
Amt
Ending Balance
Qty
Amt
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SUPPORT TO OPERATIONS Technical Services Sector/ Cluster/ Regional Office PARTICULARS A.
Qty.
Reviewed Amount
Qty.
Inspected Amount
Qty.
Appraised Amount
Qty.
Evaluated Amount
Technical Review A.1 Infrastructure A.2 Goods and Services A.3 Consulting Services TOTAL PARTICULARS
B.
Inspection B.1 Infrastructure B.2 Goods and Services B.3 Consulting Services TOTAL PARTICULARS
C.
Property Appraisal/Valuation C.1 Unserviceable Property C.2 Real Property C.3 Other Property TOTAL PARTICULARS
D. E.
Price Evaluation Conducted
Others Formulation/Enhancement of policies relative to Technical Services Functions
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Qty.
Deficiencies Noted Amount
Qty.
Deficiencies Noted Amount
Qty.
Deficiencies Noted Amount
Qty.
Deficiencies Noted Amount
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SUPPORT TO OPERATIONS SEMINARS CONDUCTED No. of Participants Sector
G.R. No. 170388 September 4, 2013 Colegio Del Santisimo Rosario and Sr. Zenaida S. Mofada, Op, Petitioners, Emmanuel Rojo, Respondent. Del Castillo, J.
G.R. No. 170388 September 4, 2013 Colegio Del Santisimo Rosario and Sr. Zenaida S. Mofada, Op, Petitioners, Emmanuel Rojo, Respondent. Del Castillo, J.
