Government Accountants, Budget Officers, Treasurers and Auditors’ Forum
This post summarises the Supreme Court’s decision on the grant of centennial bonus by a certain water district under G.R No. 245274 dated October 13, 2020.
The procurement of a motor vehicle was disallowed by COA because of non-compliance of certain provisions of RA 9184.
Learn from the experience of our fellow government accountants on the disallowance and adverse audit findings issued to them by COA.
The Commission on Audit (COA) warns a local government unit (LGU) in Iloilo for putting the names and faces of its local officials on billboards for government projects. It also flagged said LGU for excessive spending on personalized items such as calendars, personalized mugs, wallclocks, jackets, among others. COA said in its audit report that the LGU procured the items “bearing the names or initials and/or images or pictures of government personalities that were considered irregular expenditures.” COA also noted that the names and faces of the LGU’s local chief executives were seen in two billboards for government road projects....
Philhealth tried to appeal saying that these benefits were granted in good faith; however, the Supreme Court was not convinced and instead reiterated COA’s decision that granting these benefits requires prior approval from the President. The law has long been existing; hence, it did not allow Philhealth to feign ignorance on the same.
COAble or not? Good day, I would like to ask whether a situation wherein payment for salary of personnel (in a Contract of Service basis) who have rendered service during the months where their contracts are still pending (for processing and finalization) is COAble? Apparently, some govt agencies with cases like that were allowed to pay the salaries of those personnel during the period where their contracts are still on the process of finalization (review by agency/ dept. officials, routing for signatories etc.). Will there be violation of any COA circular/s if the contracts will be adjusted to reflect the...
Listed hereunder are the common audit findings, observations, suspensions, disallowances issued/imposed by the Commission on Audit (COA) on cash advances. 1. Advances for Payroll were not liquidated at the end of the year, contrary to COA Circular No. 97-002 dated February 10, 1997. What you can do: Instruct the disbursing officer to return the unused cash and/or to submit all documents to fully liquidate his/her cash advances at the end of the year to comply with COA Circular No. 97-002 dated February 10, 1997. [Source: Commission on Audit] 2. The granting of cash advances to officers and employees was not...
