Commission On Audit Circular No. 87-269 April 8, 1987 TO
Commission On Audit Circular No. 87-269 April 8, 1987 TO
Commission On Audit Circular No. 87-269 April 8, 1987 TO
SUBJECT:
PURPOSE
A Circuit Municipal Audit Unit (CMAU) is created in Surigao del Sur to augment the staff
of the Provincial Auditor's Office thereat in response to the expanded operations and the
increasing complexity of the financial transactions of the local government units concerned, as
well as to bring the audit service closer to the affected municipalities. The CMAU is also
intended to cope with the extended or expanded coverage of auditing services.
More specifically, this Circular is issued to:
1.
2.
Bislig
Hinatuan
Lingig
Tagbina
Upon recommendation of the Provincial Auditor of Surigao del Sur, the following COA
personnel shall compose the Circuit Municipal Audit Unit:
Name and Position
Designation
1.
Acting Head
2.
Staff Member
The Provincial Auditor of Surigao del Sur shall make representations with the Municipal
Mayors and other authorities concerned in the aforementioned municipalities towards the
furnishing of suitable office space, including records storage, space equipment, supplies and
other maintenance requirements of the CMAU.
The head of the CMAU is
hereby authorized to collect representation and
transportation allowances at P625.00 each, subject to the approval of the Administrative
Office of the Commission in accordance with existing policy.
Personnel assigned to CMAU are likewise authorized
to receive per diems
corresponding to the first thirty (30) days in their new assignment, subject to the conditions
prescribed under COA Resolution No. 80-139 dated July 24, 1980.
RESPONSIBILITIES OF THE CIRCUIT MUNICIPAL AUDIT UNIT
The CMAU herein established shall be responsible for the audit of all accounts and
transactions affecting revenues, receipts, expenditures and uses and application of funds and
property of the municipalities and barangays under its audit jurisdiction, including the audit of
the Municipal Development Fund. Such audit responsibility shall include:
1.
2.
Examination of the Annual Audit Report and other audit reports required.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
Authorizing the transfer of funds from one officer to another (Sec. 75, PD No.
1445).
13.
14.
15.
16.
17.
18.
19.
20.
Generally, the CMAU shall assume the audit responsibilities of the Provincial Auditor's
Office over the municipalities and barangays under its jurisdiction, and the CMAU Head shall
sign all reports, documents, records and papers pertaining to such audit responsibilities,
except in cases where:
1.
2.
The CMAU head may delegate his signing authority in his absence to the auditing
employee next in rank in his/her unit, subject to limitations consistent with COA policies and
the confirmation of the Provincial Auditor.
Official travels of CMAU personnel outside of their jurisdiction shall be made only
with prior authority of the Provincial Auditor. Prior written notice shall also be given to the
Municipal Mayor when they leave their official station on official business (Sec. 139, BP Blg.
337).
RESPONSIBILITIES OF THE PROVINCIAL AUDITOR
The Provincial Auditor shall exercise general supervision and control over the CMAU
within the Province with end in view of providing effective auditing service to the affected
municipalities and barangays. He shall have the following responsibilities:
1.
2.
3.
4.
5.
6.
EFFECTIVITY
This Circular shall take effect immediately. The provincial Auditor shall see that the
personnel of the CMAU proceed to the official station of their assignment where they shall
hold office and discharge their responsibilities and duties in the place designated as their
audit circuit.
COA Circulars, Memorandums, Orders and regulations, parts thereof, which are
inconsistent herewith are hereby revoked and/or amended accordingly.
(SGD.) EUFEMIO C. DOMINGO, Chairman