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    ENTRANCE CONFERENCE AGENDA Discussion

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    Ray Vincent Chan
    This document outlines the agenda for an entrance conference with the National Food Authority (NFA). It discusses the COA's vision, mission, and unified audit approach. Key audit areas are identified, including finances, compliance, and issues of public interest. Expectations of timely reporting and resolution of audit observations are noted. Issues and concerns from both NFA management and COA auditors are also presented, such as disallowances, distribution operations, and data requests.

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    ENTRANCE CONFERENCE AGENDA Discussion

    Uploaded by

    Ray Vincent Chan
    1K views6 pages
    This document outlines the agenda for an entrance conference with the National Food Authority (NFA). It discusses the COA's vision, mission, and unified audit approach. Key audit areas are identified, including finances, compliance, and issues of public interest. Expectations of timely reporting and resolution of audit observations are noted. Issues and concerns from both NFA management and COA auditors are also presented, such as disallowances, distribution operations, and data requests.

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    This document outlines the agenda for an entrance conference with the National Food Authority (NFA). It discusses the COA's vision, mission, and unified audit approach. Key audit areas are identified, including finances, compliance, and issues of public interest. Expectations of timely reporting and resolution of audit observations are noted. Issues and concerns from both NFA management and COA auditors are also presented, such as disallowances, distribution operations, and data requests.

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    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    1K views6 pages

    ENTRANCE CONFERENCE AGENDA Discussion

    Uploaded by

    Ray Vincent Chan
    This document outlines the agenda for an entrance conference with the National Food Authority (NFA). It discusses the COA's vision, mission, and unified audit approach. Key audit areas are identified, including finances, compliance, and issues of public interest. Expectations of timely reporting and resolution of audit observations are noted. Issues and concerns from both NFA management and COA auditors are also presented, such as disallowances, distribution operations, and data requests.

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    © All Rights Reserved
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    of 6

    ENTRANCE CONFERENCE AGENDA (ECA)

     COA Vision and Mission

    VISION Kasangga
    Kaagapay
    A trustworthy, respected and independent
    audit institution that is an enabling Para sa Pag-improve ng operasyon ng
    partner of government in ensuring a inyong ahensya para sa ikabubuti ng
    better life for every Filipino. madlang Pilipino.

    Guardian Angels

    Hindi Kaaway
    Hindi Kasabwat
    Hindi Watchdogs

    MISSION

    To ensure accountability for public


    resources, promote transparency, and
    help improve government
    operations, in partnership with
    stakeholders, for the benefit of the
    Filipino people.

     Unified Audit Approach

    Pursuant to Item IV.F of COA Memorandum No. 2016-023 dated


    November 14, 2016, re: Revised Guidelines on the Implementation of the
    Unified Audit Approach, requiring the issuance of the Specific Audit
    Instructions (SAI) by the Supervising Auditor (SA) to ensure uniformity
    in the audit of common and significant thrust areas and to facilitate
    consolidation of common issues for inclusion in the Consolidated
    Annual Audit Report (AAR) on the NFA.

    Actually, wala pa pong naissue ang Supervising Auditor ng NFA na SAI


    for CY 2019 kaya ang imemention ko po muna dito ay iyung for CY 2018,
    total halos parehas rin lang po siguro. It’s either may maidadagdag lang or
    may madedelete po. So here are the identified audit thrusts / areas for
    CY 2018 audit of the NFA.

     Audit Foci / Thrusts


    FINANCIAL
     Cash and Cash Equivalents
     Accounts Receivable-Trade
     Due from Officers and Employees
     Intra-Agency Accounts
     Inventory Accounts
     Inter-agency Accounts
     Investments
     Property, Plant and Equipment
     Other Assets
     Loans Payable
     Deferred Credits
     Subsidy from the National Government
     General Income
     Over-all presentation of the consolidated FS (Philippine Public
    Sector Accounting Standards – PPSAS - compliant)

    COMPLIANCE
     Compliance on RA 9184 and its 2016 Revised Implementing Rules
    and Regulations and Executive Order No. 34 dated July 17, 2017
     Compliance with the inventory and insurance of all insurable assets
    and interests of the government pursuant to RA No. 656, as
    amended (COA Circular No. 2018-002 dated March 31, 2018)
     Compliance with BIR rules and regulations
     Compliance with the requirements on the deduction of GSIS
    premiums, Insurance Fund and loans from employees’ salaries, as
    well as their timely remittance to the GSIS in accordance with RA
    No. 8291
     Compliance with RA 9679 on the proper deduction of Pag-IBIG
    Fund Contribution and loan amortizations from salaries of
    employees, as well as their timely remittance to the HDMF
     Compliance with DOF 01-2017, DOF DC 002-2016 in relation to
    DOF DC No. 01-2015 re: Transfer of all funds and cash balances to
    Authorized Government Depository Banks (AGDBs)
     Audit of GAD funds and activities (Oh my God)
     Audit of Disaster and Risk Reduction Management Program
    (DRRMP)
     Audit of ODA funded projects
     Liquidation of cash advances
     Payment of Allowances, benefits and other emoluments (legal
    bases)
     Recording of employees’ attendance
     Audit relative to buffer stocking through palay procurement and rice
    importation
     Significant issues raised by media / issues of public interest
     Palay procurement
     Rice importation
     Rive importation through Minimum Access Volume (MAV)
     Rice Distribution
     Warehousing Operations
     Registration and Licensing of Grains Businesses (For
    possible deletion in CY 2019 Audit Thrusts)
     Quality Assurance and inspection procedures upon arrival of
    vessel and during unloading
     Monitoring of stocks in storage
     Issuance of AOM / NS / ND / NC

    Part po ng trabaho naming mga auditors ang mag-issue ng mga yan.


    Alam po nating lahat na wala pong ahensya na perpekto. Kaya kung wala
    po kayong narereceive na AOM, NS, ND or NC, sigurado pong di nag-o-
    audit yung auditor ninyo. (Joke lang po)

    Pero, wag nio naman pong i-expect na makita po naming lahat ng lapses
    ng inyong ahensya dahil po sa dami ng mga audit thrusts na nabanggit ko
    samantalang tig-2 lang po ang mga auditors na assigned sa bawat
    provincial at regional office ng NFA. Alalahanin po ninyo, kami po ay tao
    lamang at hindi superman o superwoman.

    Anyways, ang hiling lang po namin ay sana huwag po kayong makuryente


    kung may mareceive man kayong AOMs or notices dahil ito po ay para sa
    ikagaganda ng operasyon ng inyong ahensya.

    Hiling din po namin na maimplement ninyo agad ang aming mga


    rekomendasyon upang sa gayon ay masabi pong Compliant ang
    Management. (Ang ganda pong pakinggan di ba? – compliant…)

    And I would also like to emphasize that only unresolved/unadjusted


    material findings shall be included in the Consolidated Management
    Letter.

    Kung unimplemented naman, mairereiterate po ulit yung audit


    observations ng walang kamatayan.

    But if in case, sa inyong palagay ay hindi po doable or practicable yung


    rekomendasyon namin, wag po kayong mag atubili na makipag-diskusyon
    sa amin. Our Office is open 8 hours a day from Monday to Friday, except
    during holidays po.

    By the way, as the Regional Auditor of NFA Region, I will see to it that all
    the AOMs issued by the Audit Team Leaders assigned in different
    Provincial/District Offices will be circularized among the NFA Auditors
    within Region I for possible replication, if applicable. Ito po ay para
    maiwasan yung complaint or inggitan. Baka sabihin po ng NFA
    Pangasinan employees, uy buti pa kayo may finding na ganyan, bakit sa
    amin wala? Hehe.. Baliktad pala, bakit may finding silang ganito sa amin,
    sa inyo wala, e parehas lang naman tayo ng ginagawa? O di ba? So para
    maging fair po sa lahat, at para maadopt po namin yung unified audit
    approach, asahan po ninyo na halos pare-pareho po ang audit findings
    ninyo.. In that way, di na rin po kami mahihirapan ni rayvin na mag-
    consolidate, di ba rayvin?
     COA Auditors’ Expectations from Management
     Cooperative
     Friendly
     Supportive
     Compliant to the prescribed rules and regulations and to our audit
    recommendations
     Transparent
     Timely submission of required reports (as much as possible ay ayaw
    po naming mag-issue ng aoms na ang subject ay late submission of
    this and that . pakiusap po, huwag nio na po sanang paduguin ang
    aming ilong sa kakaenglish po)
     Constructive collaboration / partnership

     Issues and Concerns of NFA Officials and Staff


     Disallowance on GHIP / FGI / Longevity Pay
     GHIP – (date ng resolution) dahil more than 10 years na po yung
    period involved, ay wala na po yung original docs na kailangan
    which is the disbursement voucher. Pero inerefer ko nap o sa legal
    services section namain sa coa region 1 at umagree po sila na
    once maproduce yung alternative / secondary evidence na
    nagpapatunay na matagal na ngang narereceive ng mga qualified
    employees yung GHIP, then possible na malift po yung
    disallowance. (burden of proof)
     FGI – May naissue na NFD ang Commission Proper pero may
    nakapending palang appeal ang NFA sa Supreme Court. Nirefer
    ko na rin po ito at ang sabi ng Legal Services Head namin ay “we
    cannot question the decision of the Commission Proper. All we can
    do is to abide with the order to serve the NFD. Besides, it was
    emphasized that “the filing of a Petition for certiorari shall not stay
    the execution of the judgment or final order or resolution sought to
    be reviewed, unless the Supreme Court shall direct otherwise upon
    such terms as it may deem just.”
     Provision of T-shirts for Employees not considered/charged as part of
    GAD Expense

     To understand the Distribution Operations of NFA wherein deviations


    from duly prepared weekly allocation plan for allocated retailers are
    always expected depending on distribution accomplishments versus
    marketing plan targets

     Treatment on the Anniversary and Christmas Meal Allowances


     Computation of Appraisal Value of Unserviceable Properties prepared
    by the Provincial Office shall be adopted, if possible. The computation
    is based on DBM’s Manual on Disposal of Government Property
    (Depends on the physical condition of the unserviceable properties at
    the time of inspection relative to such observable factors as form,
    physical state, general appearance, degree of deterioration /
    obsolensence, completeness of components, marketability of the
    property/components and other similar observable factors)

     Issues and Concerns of NFA Auditors


     Auditors were among the signatories to some agency reports

     Possible Data Extraction in Excel Format

     Timely submission of needed data for the audit teams’ quarterly /


    semestral / annual reports (Ngayon pa lang po ay humuhingi na kami
    ng pang-unawa dahil most of the time,pag nagrerequire ang head
    office or regional office naming ng data or information, ay for
    submission ASAP. Mareceive po namin yung email ng 9 am, due na
    po agad ng 12 nn on the same day)

     Kung aalisin na ang pagbebenta ng bigas ng nfa, matitigil rin baa ng


    pagbenta nito ng bigas sa dswd, bjmp, etc?

     Other Relevant Matters


    Welcome Remarks

    To the Regional Manager, Sir Genaro S. Nunez, Jr,


    Assistant Regional Manager, Madam Chona E. Brijuega
    The Different Provincial Managers within Region I and CAR
    Our very able and supportive OIC - Regional Supervising Auditor, Madam Marie Paz B. Cuyo
    To my dedicated fellow auditors
    And to all other NFA officials and employees present today
    A pleasant afternoon.

    First of all, I would like to thank all of you for gracing this Entrance Conference with your
    presence. Sigurado po ako na magkakakilala na po kayong lahat kaya’t please allow me to
    introduce myself. I MICHELLE DE GUZMAN ARIOLA, State Auditor IV, assigned as Audit Team
    Leader for NFA Regional Office No. I and La Union Provincial Office. I am a resident of San
    Fabian, Pangasinan. Happily Married and with 3 boys.

    Actually, Auditors’ Briefing lang po sana ang activity natin ngayon at ang pasimuno po ay ang
    ating napakagandang Assistant Regional Manager dahil isinuggest po nila na mas maigi kung
    may briefing ang mga auditors upang mas maappreciate at maintindihan ang operations at
    financial processes ng NFA. Para sa akin na baguhan, syempre gustong gusto ko po kasi mas
    mapapabilis ang “UTA process ko or understanding the agency”.

    To officially start off with the Entrance Conference, may I request everyone to please rise for a
    short prayer to be led by Mr. Ray Vincent Chan.

    And so, let us begin with the COA’s Vision and Mission

    -----------------------------------------------

    Auditors’ Briefing on NFA Operations


    (And now, I will turn over the microphone to ____________________ for our 2nd activity which
    is the Auditors’ Briefing. Such briefing is geared towards facilitating the appreciation of NFA
    Operational and financial processes by the NFA Auditors)

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