COMMISSION ON AUDIT

QUARTERLY ACCOMPLIS
(FOR CLUSTER/REGIONA

MFO I - GOVERNMENT AUDITING SERVICES

Table
1.1
Summary of Performance
Indicators

Types of Audit//Performance Indicators (1)

Financial, Compliance/Value for Money and Other Audits

No. of audit reports transmitted
% of increase in audit reports transmitted
% of government agency's audit reports transmitted to auditees, Congress and other oversight agencies on or before t
Special Audit (specify)
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 Disallowa
% of audit reports submitted within the time frame per Office Order
Fraud Audits
No. of agencies subjected to fraud audit
No. of detected frauds
No. of government agencies subjected to fraud audit over the last three years
Note 1: The above table shall be based from the Physical Plan / Agency Performance Measures of the Cluster/Office s

Table 1.2
RISK / INTERNAL CONTROL EVALUATED

Name of Agencies Risk/Internal Control Evaluated (Area)

(1) (2)
QUARTERLY ACCOMPLISHMENT REPORT
(FOR CLUSTER/REGIONAL OFFICE USE)
Cluster/Office: Cluster 4/ Audit Group 4J & K, Team RO 11
Sector : National Government Sector
Quarter Ending: December 29, 2015

Annual
Targets Accomplishments (4)
rs (1) (3)
Prior Year (Note Previous This Qtr Total Variance
(2) 1) Qtr (4.1) (4.2) (4.3) (4.4)

oversight agencies on or before the deadline set by the Commission

st prior year's Notice of Disallowances and cases filed

easures of the Cluster/Office submitted to COA RMBO - PFMS

Computerized No. of
ated (Area) (Please check) (3) AOMs Remarks
(2) Issued (5)
Yes No
(4)

NONE FOR THE QUARTER

up 4J & K, Team RO 11-11

Remarks
(5)
Alreadty reported
in previous
QAR

None for the

Quarter

(5)

R THE QUARTER
Table 1.3
SUBSTANTIVE AUDIT CONDUCTED (IDENTIFIED/SELECTED AUDIT THRUST AREAS)
Results of Audit (3)
AOM Issued NS Issued ND Issued
Name of Agencies Audit Thrust (3.1) (3.2) (3.3)
(1) Area (2) Amou
Qty. nt Qty. Amount Qty.
(3.1.1) (3.1.2 (3.2.1) (3.2.2) (3.3.1)
)

LRA - 4 Offices in Cities of

Davao, Tagum,
Digos and Mati)
NBI - 3 Offices in Davao City
Tagum City and Bansalan
Davao del Sur
BI - 3 Offices in Davao City
Dvo City International Financial and Compliance
Airport, Border Crossing (Revenue, Operations and Expenditure Audit)
in Tibanban, Gov. Gen &
Batuganding, Saranggani
NPS - 7 Offices in Cities
4 Offices in Province
PPA RO XI
PAO RO XI
DPPF

Table 1.4
TRIAL BALANCE ACCOUNTS ANALYZED
Analysis Conducted (2) Trial Balance (Quantity)
(Please check) (3)

Name of Agencies Submitted Submitted

(1) Ratio
Vertical Horizontal Expected within the beyond the
(2.1) (2.2) (3.1) Due Date Due Date
(2.3)
(3.2) (3.3)

Davao Prison and Penal Farm 1st and 9/28/2015

(DPPF) 2nd Qtr.

Parole and Probation Administration

3rd Qtr. 10/2/2015
(PPA)
of Audit (3)
ND Issued NC Issued
(3.3) (3.4) Remarks
(4)
Amount Qty. Amount
(3.3.2) (3.4.1) (3.4.2)

On-going
audit

e (Quantity) Accounts Analyzed Results

3) (4) of
Analysis
Account Name (5)
Period
(4.2) (Quantit Remarks
Covered
y)
Unsubmitted of Trial (6)
(3.4) Balance
Analyzed Assets Liabilities Income Expenses AOM
(4.1) (4.2.1) (4.2.2) Equity (4.2.4) (4.2.5) (5.1)
(4.2.3)

Analysis on-
going

Inter-
Personal
Cash Agency -do-
Services and
Payables MOOE
page 2 of 11
Table 1.5
BANK RECONCILIATION STATEMENTS VERIFIED
Results of
BRS Received (5) BRS Verified (7) BRS Not Yet Verified (9)
Beginning Balance (4) Verification (8)
Total No. Total No. Remarks
Name of Total No. No. Without
of Bank of Period No. of
Agencies of Funds
Account No. of Period
of Period Date Accounts No. of Covere Date Verified Deficiency AOMs No. of BRS Period Covered
(1) (2) BRS BRS Covered Submitted Account (No. of
s (3) Covered (5.2) (6) d (7.3) Issued (9.1) (9.2) (
(4.1) (5.2) (5.3) s (7.1) Accounts)
(7.2) (8.2)
(5.1) (8.1)

March to June None for March to June BRS not verifie

DPPF 13 BRS 13 BRS
20142015 the period 20142015 during the per
due to delayed
submission.

PPA 2 2 6 Sept. to 6 None None verified up to N

Nov. 2015 BRS 2015

Table 1.6
CASH ADVANCES MONITORED
A. CURRENT YEAR
No. of
Unliquidated Cash Adjustments on Previous Quarters' (3) Cash Advances Unliquidated
Name of Adjusted Beginning Liquidations during % of Demand
Advance Granted During Total Balance Cash Advance
Agencies Balance the Quarter Liquidation Letters
Beginning Balance Grants Liquidations the Quarter (6) Ending Balance
(1) (4) (7) (8) Sent
(2) (3.1) (3.2) (5) (9)
(10)

PPA RO XI 0.00 - - 0.00 158,394.04 158,394.04 108,894.04 69% 49,500.00 None

DPPF 184,009.39 0.00 0.00 - 1,253,020.64 1,437,030.03 1,397,874.48 62% 39,155.55 None

Total 184,009.39 - - - 1,411,414.68 1,595,424.07 1,506,768.52 67% 39,155.55

B. PRIOR YEARS
 No. of
Unliquidated Cash Unliquidated
Adjustments on Previous Years' (3) Adjusted Beginning Liquidations during % of Demand
Name of Advance Cash Advance
Grants Liquidations Balance Total Balance (5) the Quarter Liquidation Letters
Agencies (1) Beginning Balance Ending Balance
(3.1) (3.2) (4) (6) (7) Sent
(2) (8)
(9)
None for the period

Grand Total
Total
(CY and PY)
Remarks

(10)

BRS not verified

during the period
due to delayed
submission.

verified up to Nov.
2015

No. of
Unliquidat
ed Cash
Advance
With
Cases
Referred
to
CSC/OMB
(11)
11
C/A made
Sept. 2015
 No. of
Unliquidat
ed Cash
Advance
With
Cases
Referred
to
CSC/OMB
(10)
Table 1.7
CASH EXAMINATIONS CONDUCTED
No. of AOs (2) RESULTS OF EXAMINATION (3)
Accountabilities
Name of duly accounted Shortage (3.2) Restitution (3.3)
Agencies To be (3.1)
Examined
Examined
No. of AO Amount No. of No. of Amount
Amount AO
AO

(1) (2.1) (2.2) (3.1.1) (3.1.2) (3.2.1) (3.2.2) (3.3.1) (3.3.2)

LRA 4 4
NBI 3 3
BI 3 2
NPS 11 6 On-going report preparation and awaiting Subsidiary Ledger Balan
PPA 1
DPPF 3 3

Table 1.8
Special Audit and Fraud Audit Conducted by Cluster/Regional Office
( 4 ) Results of Audit (Quantity) (5)
Period of Audit
Office Order (4.1)
Name of Period (4.2)
Agencies Audit Area Date AOMs NS
Covered Date
No. Date Started Complete
d
(1) (2) (3) (4.1.1) 4.1.2 4.2.1 4.2.1 5.1 5.2

None for the Period

Table 1.9
Status of Evaluation of Complaints
Emanating From (4)
Name of Audit Area SOURCE
Period Others
Agencies (Subject of COA
Covered (Pls. Date
Complaint) Citizen's OMB
FAO Desk (Ref CHO Specify Received
No.) )
(1) (2) (3) (4.1) (4.2) (4.3) (4.4) (4.5) (4.6)
None for the Period
MINATION (3) No. of AO (4) No. of CE Reports (5)

Overage (3.4)
Remarks
Dismisse Prepared Transmitted Refered
Relieved to OMB
Amount d
No. of AO Amount Receipte
d
(3.4.1) (3.4.2) (3.4.3) (4.1) (4.2) (5.1) (5.2) (5.3) (6)

aiting Subsidiary Ledger Balances from the Agencies respective Accountants

esults of Audit (Quantity) (5) STATUS OF AUDIT

On-going On-going Date Referred

AR for
ND NC Audit Report Date Transmitted to OMB Remarks
Review
Prep. to Agency

5.3 5.4 6.1 6.2 6.2.1 6.3 6.4 6.5 (7)

Status of Evaluation of Complaints (5)

Ongoing Date
(5.1)of For review (5.2) Transmitted (5.3)
Remarks
With Expected By Sector To FAO
ATL/SA Completi By CD Date
Head
on
(5.1.1) (5.1.2) (5.2.1) (5.2.2) (5.3.1) (5.3.2) (6)
Table 1.10
AUDIT REPORTS SUBMITTED AND TRANSMITTED
Expected (2) Submitted (3) Transmitted (4)
% of
Name of % of
MLs and MLs and Submissi MLs and
Agencies (1) CAARs AARs BAARs
CMLs
SAOR Total CAARs AARs BAARs
CMLs
SAOR Total
on/
CAARs AARs BAARs
CMLs
SAOR Total Transmittal/
(2.1) (2.2) (2.3) (2.5) (2.6) (3.1) (3.2) (3.3) (3.5) (3.6) (4.1) (4.2) (4.3) (4.5) (4.6) Expected
(2.4) (3.4) Expected (4.4)
(4.7)
(3.7)

Already reported in the previous QAR

TOTAL

Table 1.11
AUDIT OPINIONS RENDERED* No
Opinion Rendered (2) (Please check appropriate column) Independent
Modified (2.2) Auditor's
Report (IAR) -
Name of Agencies Due to Remarks
(1) Unmodified incomplete/
(2.1) Qualified Adverse Disclaimer
(2.2.1) (.2.2.2) (2.2.3) non-
submission of
FS (Col 3)
(Pls. Check)
 Not applicable. Five (5) of our audited agencies have purely centralized accountin
while the other two (2) have complete set of books, however their F/S are consol
the repsective Head Offices.

TOTAL
*ISA 700 - Audit opinion on the FS taken as a whole
ed (4)

Date Date
Transmitte Transmitted
d (Within (After
Deadline) deadline)
(4.8) (4.9)

(4)
rely centralized accounting system
wever their F/S are consolidated at
Table 1.12
IMPLEMENTATION OF AUDIT RECOMMENDATIONS VALIDATED
N u m b e r o f R e c o m m e n d a t i o n s (2)
Total (2.1) Fully Implemented (2.2) Partially Implemented (2.3) Not Implemented (2.4)
Name of Agencies Prior Years (2.4.2)
(1) Current
Current Year Prior Years Current Year Prior Years Current Year Prior Years Not Doable/ For
Year Total Reiterated
(2.1.1) (2.1.2) (2.2.1) (2.2.2) (2.3.1) (2.3.2) Overtaken by Implementation
(2.4.1) (2.4.2.1) (2.4.2.2) Events (2.4.2.3) (2.4.2.4)

DPPF 6 3 5 1 3 3
LRA 2 2 2 2 2
BI 1 - 1
NBI 1 1 1 1
NPS 1 1 -
PPA 1 1
PAO - -

TOTAL 12 6 2 - 10 - 1 5 5
Remarks (3)
Table 1.13.a
STATUS OF SETTLEMENTS ON ISSUED SUSPENSIONS, DISALLOWANCES AND CHARGES
Beginning Balance Adjustments, if any (3) Adjusted Beginning

(2) PY Transactions (3.1) CY Transactions (3.2) (4)

Audit Action/ Name of Agencies
(1) PY Transactions CY Transactions Issuances Settlements Issuances Settlements PY Transactions CY Transactions
Total (2.3)
(2.1) (2.2) (3.1.1) (3.1.2) (3.2.1) (3.2.2) (4.1) (4.2)
Qty. Amount Qty. Amount Qty. Amount Qty. Amount Qty. Amount Qty. Amount Qty. Amount Qty. Amount Qty. Amount
(2.1.1) (2.2.1) (2.2.2) (2.3.1) (2.3.2) (3.1.1.1) (3.1.1.2) (3.1.2.1) (3.2.1.1) (3.2.1.2) (3.2.2.1) (4.1.2)
(2.1.2) (3.1.2.2) (3.2.2.2) (4.1.1) (4.2.1) (4.2.2)

1. SUSPENSIONS

Total

2. DISALLOWANCES

Total

3. CHARGES

Total
TOTAL

Table 1.13.b
STATUS OF SETTLEMENTS ON ISSUED SUSPENSIONS, DISALLOWANCES AND CHARGES
T h i s P e r i o d (5) Ending Balance
Issuances Settlements (6)
Audit Action/ Name of Agencies (5.1) (5.2)
(1)
Remarks (7)
Audit Action/ Name of Agencies CY Transactions PY Transactions CY Transactions
(1)
PY Transactions PY Transactions CY Transactions
Total (6.3) Remarks (7)
(5.1.1) (5.1.2) (5.2.1) (5.2.2) (6.1) (6.2)
Qty Amount Qty Amount Qty. Amount Qty. Amount Qty. Amount Qty. Amount Qty. Amount
(5.1.1.1) (5.1.1.2) (5.1.2.1) (5.1.2.2) (5.2.1.1) (5.2.1.2) (5.2.2.1) (5.2.2.2) (6.1.1) (6.1.2) (6.2.1) (6.2.2) (6.3.1) (6.3.2)

1. SUSPENSIONS None

Total

2. DISALLOWANCES None

Total

3. CHARGES None

Total
TOTAL
Adjusted Beginning Balance

(4)

Total (6.3) Total (4.3)

Remarks
Qty. Amount Qty. Amount
(4.3.1) (4.3.2)
(6.3.1) (6.3.2)

None

None

None
Table 1.14
RECOVERIES AND REFUNDS
Direct / Immediate Basis/ Source (2)
COE/NFD CER AOM NS ND NC CD/RD Decision CP Decision SC Decision Subject/
Name of Agencies Nature of
(1) Transaction
(3)
Ref. Date Ref. Date Ref. Date Ref. Date Ref. Date Ref. Date Ref. Date Ref. Date Ref. Date

None

TOTAL
 Amount
Amount Remarks
Refunded/
Involved
Recovered (6)
(4)
(5)
MFO 3 - CUSTODIAL SERVICES

SUMMARY OF STORED VOUCHERS

BEGINNING BALANCE RECEIVED TOTAL

NAME OF AGENCY
Qty. Amount Qty. Amount Qty. Amount

Davao Prison and Penal Farm (DPPF) 910 159,167,183.60 387 57,645,877.71 1297 216,813,061.31

Parol and Probation Administration (PPA) 635 17,161,948.03 383 9,233,373.15 1018 26,395,321.18

Public Attorney"s Office (PAO) 309 695,772.00 98 231,924.00 407 927,696.00

MFO 4 - GOVERNMENT ACCOUNTING AND AUDITING REGULATIONS, ADJUDICATION AND OTHER LEGAL SERVICES

I - RULES AND REGULATIONS STANDARD DEVELOPMENT

A. Commission Secretary

RECEIVED FOR
BEGINNING BALANCE APPROVED & ISSUED ENDING BALANCE
PARTICULAR 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
II - ADJUDICATION AND OTHER LEGAL SERVICES

A. STATUS OF ORIGINAL /APPEALED CASES - COMMISSION PROPER

PROPOSED DECISIONS
BEGINNING BALANCE RESOLVED BY THE COMMISSION PROPER
RECEIVED FROM CAO*
N/L/C N/L/C N/L/C
PARTICULAR
AMOUNT
QTY AMOUNT QTY AMOUNT QTY
Involved Granted Denied
+ + + - - - -

+
Disallowances
Suspensions
Charges
Request for Exclusion from Liability
Relief from Property Accountability
Write-of
Condonation None for the period
Money Claim
Approval of Negotiated Sale of Gov't. Real Properties
Automatic Review
Motion for Reconsideration
Administrative Cases
Other Matters
ENDING BALANCE
N/L/C

QTY. AMOUNT

= =
B. STATUS ON ORIGINAL/APPEALED CASES - CLUSTERS AND REGIONAL OFFICES

Beginning balance Received/Filed Acted Upon/Resolved

Cluster/Re Ending Balance
Name of Cluster/Re
Particulars Cluster/Regional Audit gional Cluster/Regional
Agency Audit Team Total Audit Team gional Total Audit Team
Director Team Director Total Director
Director
Qty Amt Qty Amt Qty Amt Qty Amt Qty Amt Qty Amt Qty Amt Qty Amt Qty Amt Qty Amt Qty Amt
Ending Balance

Total
Qty Amt
III.A - NOTICES OF FINALITY OF DECISION AND COA ORDERS OF EXECUTION ISSUED

1. NOTICES OF FINALITY OF DECISION Issued by ComSec Issued by LSS-OGC-PLO Issued by CD/RD

QTY AMOUNT QTY AMOUNT QTY AMOUNT

None for the period

2. COA ORDERS OF EXECUTION Issued by LSS-OGC-PLO Issued by CD/RD

QTY AMOUNT QTY AMOUNT
a) COA Decisions
b) Supreme Court None for the period
c) ASB/LSS/LAO Decisions (prior years)

III.B SUMMARY OF OTHER LEGAL SERVICES

Particulars QTY AMOUNT REMARKS
Legal Opinions
Legal Queries/Clarifications None for the period
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
TOTAL
Issued by CD/RD
AMOUNT

Issued by CD/RD
AMOUNT

REMARKS

None for the period

CASES EVALUATED

No. of Cases evaluated/ monitored (based on Fraud Audit Case Evaluation Report and Administrative Case Evaluation Report)
Recommended for Recommended for Recommended for
Nature of Case Total Under Review Dismissed Further Disallowances filing of Admin Case
Investigation
Qty Amt Qty Amt Qty Amt Qty Amt Qty Amt Qty Amt
1. FRAUD AUDIT CASES
Unliq. Cash
Advances
Malversation
RA 3019
RA 9184 None for the period
Lifestyle Check
Others
Total
2. ADMINISTRATIVE CASE
AGAINST COA PERSONNEL

CASES REFERRED TO THE OMBUDSMAN AND/OR OTHER AGENCIES (FOR FAO)

Beginning Balance/Prior Years Current Year Referrals Closed/Terminated/Archived Ending Balan
Fraud
Fraud Fraud
Audit
Nature of Case Audit Audit
Report Parties Parties
Court Qty Amt Report Court Qty Amt Report Qty Amt Qty
No./ Involved Involved
No./ No./
Case No. Case No.
Case No.
Unliq. Cash Advances
Malversation
RA 3019
RA 9184 None for the period
Lifestyle Check
Administrative Cases
Others
TOTAL
 Remarks/
Status

Ending Balance

Amt
SUPPORT TO OPERATIONS
Technical Services Sector/Cluster/Regional Office
Beginning Balance Received this Quarter TOTAL Reviewed Ending Balance Deficiencies Noted
PARTICULARS
Qty. Amount Qty. Amount Qty. Amount Qty. Amount Qty. Amount Qty.
A. Technical Review
A.1 Infrastructure
A.2 Goods and Services - - 45 10,458,200.00 45 10,458,200.00 32 7,356,205.00 13 3,101,995.00 with minor deficiencies
A.3 Consulting Services verbally communicated
to management.
TOTAL

- Received this Quarter TOTAL Inspected Ending Balance Deficiencies Noted

PARTICULARS
Qty. Amount Qty. Amount Qty. Amount Qty. Amount Qty. Amount Qty.
B. Inspection
B.1 Infrastructure
B.2 Goods and Services - - 12 3,500,600.00 12 3,500,600.00 12 3,500,600.00 - - None
B.3 Consulting Services
TOTAL

Beginning Balance Received this Quarter TOTAL Appriased Ending Balance Deficiencies Noted
PARTICULARS
Qty. Amount Qty. Amount Qty. Amount Qty. Amount Qty. Amount Qty.
C. Property Appraisal/Valuation
C.1 Unserviceable Property
C.2 Real Property None for the period
C.3 Other Property
TOTAL

Beginning Balance Received this Quarter TOTAL Evaluated Ending Balance Deficiencies Noted
PARTICULARS
Qty. Amount Qty. Amount Qty. Amount Qty. Amount Qty. Amount Qty.
D. Price Evaluation Conducted

None for the period

TOTAL
 Beginning Balance Received this Quarter TOTAL Evaluated Ending Balance Deficiencies Noted
PARTICULARS
Qty. Amount Qty. Amount Qty. Amount Qty. Amount Qty. Amount Qty.
E. Others
policies relative to Technical
Services Functions
None for the period
 Deficiencies Noted
Amount

with minor deficiencies

verbally communicated
to management.

Deficiencies Noted
Amount

Deficiencies Noted
Amount

Deficiencies Noted
Amount
Deficiencies Noted
Amount
SUPPORT TO OPERATIONS

SEMINARS CONDUCTED
No. of Particiapants
No. of days
Sector Conducted by Venue
No. of Agencies COAns Non-COAns conducted

NGS Cluster 4 None for the Quarter

 Remarks
Detailed Listing of Course Title
SYSTEMS AND TECHNICAL SERVICES SECTOR (STSS)
QUARTERLY ACCOMPLISHMENT REPORT FORMAT

TYPE OF SERVICES NAME OF AGENCY REPORT ISSUED

Initial assessments or evaluation of Internal Control Systems conducted in government

agencies
Technical Assistance provided in the installation/implementation of sound Internal Control
System
Consultancy services rendered to government agencies
Consultancy services projects administered or managed
Technical Assistance Rendered to Agencies on Internal Control System's
design/development/installation
Technical Assistance Rendered to Agencies on the development of Manuals for Internal
Control System

Technical Assistance Rendered to Agencies on Internal Control System's concerns and issues

Others:

Researches and studies conducted and assisted in the formulation, update, adoption and
implementation of the ICS standards, procedures, guidelines and approaches

Trainings in Internal Control Framework/System

• Trainings conducted to government agencies in coordination with PIDS
• Resource persons provided