Government Auditing

Ano ang dapat gawin kapag namatay na (deceased) yung empleyadong may COA disallowance?

Post Views: 1,315 QUESTION: Good morning is there a specific COA circular regarding the disallowance of a deceased employee? Currently po kasi may Receivables-disallowances and charges kami sa book namin kaso po doon may mga deceased employee na kaya di na nmin macollect, meron po kayang rules regarding dito. View Answers/Comments on this question in […]

Ano ang dapat gawin kapag namatay na (deceased) yung empleyadong may COA disallowance? Read More »

Sampung (10) Bagay Na Di Dapat Ginagawa ng Government Accountant at Budget Officer

Post Views: 1,638 Gumastos ng pondo ng gobyerno na walang legal na basehan. Gumastos ng labis sa inaprubahang pondo. Gastusin ang pondo sa ibang bagay maliban sa itinakdang layunin para sa pondo. Magsumite ng kulang-kulang na dokumento sa COA para sa mga ginastos na pondo. Gumastos sa mga bagay na iregular, hindi kinakailangan, sobra sobra

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5 Simple Techniques to Spot Errors in your BFARs (Budget and Financial Accountability Reports)

Post Views: 1,822 Preparing your Budget and Financial Accountability Reports (BFARs) is acceptably difficult, especially if your agency is receiving numerous funds from different sources. (Kudos to all Government Accountants and Budget Officers who do this!) What’s more difficult is to check if all funds, obligations, and disbursements were all properly accounted for. But do

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COA: ‘Operation Tuli’ Ilegal

Post Views: 3,142 Babala sa mga government agencies, ipinagbabawal ng COA ang ‘operation tuli’ lalo na kung ito ay hindi sang-ayon sa mandato ng ahensya at kung ito ay walang sapat na legal na basehan. Sa kalalabas lang na desisyon ng COA sa Calabanga Water District (CWD) sa Camarines Sur, dinis-allow ng COA ang expenses

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A ‘Watchdog’: How does COA protect public funds?

This is how COA protects public funds.

A ‘Watchdog’: How does COA protect public funds? Read More »

FILE SHARING | Preparation of SCBAA

Post Views: 1,745 [Click this link to download >>>>scbaa-prep.pdf] Source: Ryen Shin

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What does it mean by “no prior year cash advances should be liquidated in the current year”?

Post Views: 565 Good day! I’d like to ask if there are existing legal basis regarding on the “no prior year cash advances should be liquidated in the current year”. I am referring to MOOE Liquidation of DepEd and if there are exemptions to this legal basis so I could be able to justify this

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What is the difference between Reimbursement Expense Receipt (RER) and the Certificate of Expenses Not Requiring Receipts?

Post Views: 3,197 What is the difference between Reimbursement Expense Receipt (RER) and the Certificate of Expenses Not Requiring Receipts? View Answers

What is the difference between Reimbursement Expense Receipt (RER) and the Certificate of Expenses Not Requiring Receipts? Read More »

Are delivery receipts mandatory requirement for the payment of goods purchased?

Post Views: 690 Are delivery receipts mandatory requirement for the payment of goods purchased? View Answers

Are delivery receipts mandatory requirement for the payment of goods purchased? Read More »

When to capitalize interest (borrowing cost) from a loan?

Borrowing costs that are directly attributable to the acquisition, construction, or production of a qualifying asset shall be capitalized as part of the cost of that asset.

When to capitalize interest (borrowing cost) from a loan? Read More »