How to prepare a Statement of Comparison of Budget and Actual Amounts (SCBAA)?
We’ve provided the specific procedures on how to prepare a SCBAA.
Category: Government Auditing
41-year old State Auditing Code needs “major overhaul”, “badly need updating and upgrading” — solon
Uy wants the government to review the practice of having COA resident auditors hold physical offices within the compound of the agencies they are assigned to audit.
“Either they get corrupted or bullied by agency heads and regular employees. We must protect our honest state auditors,” she said.
10 Easy Ways to Avoid Receiving Audit Observation Memorandum (AOM) from COA
Read 10 easy ways to avoid receiving AOM from COA.
10 Components of an Effective Internal Control System according to the Commission on Audit (COA)
According to the Commission on Audit, these must be present in the policies and procedures of the Agency to achieve an effective Internal Control System (ICS)
G/Budgeting: 10+ Often Miscontrued Budgeting Terminologies
Learn 10+ budgeting terminologies that most accountants, budget officers and even state auditors often interchange their meaning.
9-minute Video: Complete Guide on How the Government Prepares the National Budget
Learn how the Philippine government prepares its budget, spends the same, and how it accounts its expenditures. Also learn how, as a citizen, you can be part of the budgeting process.
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G/Auditing: What consists a complete set of Budget and Financial Accountability Reports [BFARS]?
Check if your are submitting the required BFARs. Check also if you are submitting them on the new prescribed reporting timelines.
FORUM: Internal Audit Service for LGUs
Follow this forum to get answers on this question straight from real government accountants, budget officers, and state auditors.