5 Jun 2020
What is the role/job of an internal auditor in LGU?
Recommended Article Revised Philippine Government Internal Audit Manual (PGIAM) Post Views: 1,031
Government Auditing
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4 Jun 2020
Forum on IIEEUU (COAble Expenditures)
This forum is a compilation of all forums pertaining to irregular, illegal, extravagant, excessive, unnecessary, and unconscionable expenditures and uses of government funds or property. It may also include forums on “COAble” use of government funds and property. When we say COAble, we mean any use of government funds and property in violation of existing laws, rules and regulations. This forum is updated everytime there’s a new forum started on IIEEUU. The first forum appearing below is the latest forum. Will you consider laptop purchased at 82,000.00 extravagant? Popular Articles: 9 Supreme Court Cases that upheld COA’s Decision to Disallow...
1 Jun 2020
[Update] Revised Philippine Government Internal Audit Manual (PGIAM)
After nine (9) years after the issuance of the 2011 PGIAM, the Department of Budget and Management (DBM) issued Circular Letter No. 2020-8 dated May 26, 2020, to inform government agencies of the issuance of the Revised Philippine Government Internal Audit Manual (RPGIAM). The RPGIAM aims to assist government agencies concerned in the Executive Branch in establishing and thereafter strengthening their internal audit function to promote effective, efficient, economical and ethical operations in government, among other objectives. The RPGIAM shall serve as a generic guide for internal auditors in government to help them: understand the legal bases, nature and scope...
22 May 2020
10+ Examples of Unnecessary Expenditures According to the Commission on Audit (COA)
In our article entitled “30+ Examples of Irregular Expenditures or Uses of Government Funds or Property, according to the Commission on Audit (COA)”, we discussed what irregular expenditures are and we provided various examples of these expenditures. If you haven’t read the article yet, you can instead watch it here: Please don’t forget to subscribe to our Youtube Channel so you will be notified everytime we post a video. Now, in this article, we will discuss to you what unnecessary expenditures are and we will likewise provide various examples to guide you in deciding whether an expenditure is necessary or...
16 May 2020
Supreme Court: Disallow in audit payment of honoria that has no legal basis and does not comply with the law and the applicable rules and guidelines of the DBM
Supreme Court: Disallow in audit payment of honoria that has no legal basis and does not comply with the law and the applicable rules and guidelines of the DBM
14 May 2020
35+ Reports REQUIRED by COA and DBM to be prepared and submitted by GOVERNMENT ACCOUNTANTS
Have you ever thought if the reports you are preparing on a daily, weekly, monthly, quarterly or yearly basis are the ones required by the Commission on Audit (COA) and/or the Department of Budget and Management (DBM)? Or if they are, are you preparing the complete set of reports? Or did your agency properly assign the reports to personnel required by COA and/or DBM to prepare said reports? Conversely, if you are the State Auditor of the agency, is your auditee agency preparing and submitting the required and complete set of reports? It is for this reason that we at...
10 May 2020
COAble: Job Order workers performing jobs of regular government employees
The Commission on Audit (COA) questioned the hiring of Job Order (JO) workers by the local government of Hilongos as more than half of the said workers perform clerical and administrative functions that were supposed to be handled by regular employees. COA said that the local government hired 285 job order employees (JOs) or 244% more than its 117 regulars – which cost it P17.04 million. Aside from said observation, COA also found discrepancy between the number of hired personnel and the actual people reporting to work. Specifically, only 12 out of the 63 alleged JO hires for the Mayor’s...
10 May 2020
COAble: Excessive Hiring of Job Order and Contract of Service Workers
The municipal government of Carigara in Leyte province was ordered by the Commission on Audit (COA) to end the excessive hiring of contractual and job order (JO) employees as it had led to overspending. LGU Carigara had appropriated P18.93 million to cover the wages of its JO/Contract of Service workers; however, it spent P8.79 million “more than the amount appropriated for wages of contractual/JO personnel.” COA also found that the accomplishment reports of the JO/COS workers of the LGU showed “exact duplicated copies of the accomplishment report of other JO workers except for the name and signature”, aside from these...