Government Auditing

18 Mar 2021

Who has the final say on payment claims against government agencies — COA or a Court?

The Court of Appeals upheld that the Commission on Audit (COA) has the last say when it comes to payment of money claims against government agencies despite a writ of execution issued by a Court. In the case between the Metropolitan Waterworks Sewerage System (MWSS) versus Yale Hardware Corporation, Associate Justice Danton Burser dismissed the petition of MWSS on the grounds that COA can still exercise its authority and power even if a court’s decision in a case has already become final and executory as it still retains its primary jurisdiction to adjudicate a claim even after the issuance of...

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17 Dec 2020

COA Guidelines on the Use of e-Signature

[ad_1] Question: May nakita po kasi akong Memo online ng UP, na naallow sila ng COA na gumamin ng E-signature sa DV, pwede na po ba talaga yun need lang po ba namin mag request sa COA para mabigyan kami ng permission na gumamit ng E-signature sa DV? More forums concerning #ESignatures: https://gabotaf.com/search_gcse/?q=e-signature%20 Answers | Comments Post Views: 1,120

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8 Nov 2020

Purpose of Audit Service Fee from COA

[ad_1] Question: gud am…nagtratrabaho po ako sa isang kasisimula palang ( operational on 2019) na maliit na water district. Mula 2017 – 2018 nakakatanggap po kme ng AUDIT BILLs from COA 12k plus each year. Ngunit nitong 2019 mahigit 74k na ang fee nila kasi daw kumikita na ang opisina. Tanong ko lang po. PARA SAAN PO ANG GANITONG MGA SINISINGGIL NG COA? Salamat po sa pagsagot. Answers | Comments Post Views: 808

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20 Oct 2020

Proper Settlement of COA Disallowance

[ad_1] Question: Hi gabotaf. Sir may i ask , how do you account for the settlment of NDs not yet final? The accounting has not yet recorded the ND because it is still under appeal but along the way there has been partial settlement. Answers | Comments [ad_2] Post Views: 711

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6 Oct 2020

Tips for Newbie LGU Internal Auditors

[ad_1] Question: I am a newly-hired internal auditor of our LGU. I started only this Oct 1, may mga seminars and trainings po ba tayo this year? Kaka create lang po kasi ng position dito sa lgu namin. I don’t know where and how to start my job assignments first. thank you. More forums on #InternalAudit: https://shrtm.nu/InternalAudit Answers | Comments [ad_2] Post Views: 1,506

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20 Jun 2020

[Forum] Audit Findings on Payment of Prior Years’ Accounts Payables

Question: Hi po. We have an Audit Observation Memorandum (AOM) for paying obligations which were obligated in CY 2017 but were only paid in CY 2019. According to our Auditor lapsed na daw yung appropriation so illegal daw yung payment; hence, will be disallowed in audit. Is this correct? CY 2017 appropriation was valid until December 31, 2018. Question po: should the obligations which were incurred in CY 2017 be paid or disbursed also within the validity period of the appropriation? DBM also downloaded cash back up for paying these obligations in 2019. If there are any suggestions po na...

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