22 Mar 2023
COAble: Direct Contracting in the Procurement of Motor Vehicle
The procurement of a motor vehicle was disallowed by COA because of non-compliance of certain provisions of RA 9184.
Audit Observation Memorandum
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15 Mar 2023
Top 6 COA Disallowances and Adverse Findings on Uniform and Clothing Allowance
Learn from the experience of our fellow government accountants on the disallowance and adverse audit findings issued to them by COA.
15 Nov 2022
What is it like to be a Government Accountant?
In this ongoing forum in our Facebook Page, our members share their actual experiences on being a government accountant. Disclaimer: The views and opinions expressed in our forums are personal opinions of the members and should not be used as basis for any kind of government transactions. Post Views: 833
23 May 2021
3 May 2020
Common COA Audit Findings on Government Property, Plant and Equipment (PPE) – Recognition Of Government Properties Amounting To Less Than P50,000.00 as PPEs
Another common audit observation/findings of the Commission on Audit (COA) on government property, plant and equipment (PPE) is the recognition of properties amounting to less than P15,000 (now ₱50,000.00) as PPEs in the books of accounts which is contrary to Section 4, Chapter 10 of the Government Accounting Manual for National Government Agencies (GAM for NGAs). If your agency is doing this and found by your auditor, he/she may issue an Audit Observation Memorandum (AOM). Briefly, an AOM is an audit document issued by COA to government agencies, usually called as auditees, to inform them of deficiencies noted in audit...
3 May 2020
Common COA Audit Findings on Government Property, Plant and Equipment (PPE) – Non-submission Of Complete And Accurate Inventory Records
One of the most common audit findings of the Commission on Audit (COA) on government property, plant and equipment (PPE) among government agencies is the non-submission of complete, accurate or reliable inventory records by the Accounting and/or Property Office of the agency. Due to the absence of inventory records, the auditor cannot ascertain the validity, accuracy and existence of PPE accounts recorded in the books of accounts of the agency which results to non-reconciliation of Accounting and Property records for PPE accounts, contrary to Section 42, Chapter 10 of the Government Accounting Manual (GAM) for National Government Agencies (NGAs), Volume...
11 Apr 2020
Wondering why you keep on receiving AOMs from COA? These could be the reasons!
Answers | Comments Post Views: 1,183
29 Jan 2020
COAble: List of Common COA Audit Findings, Observations, Suspensions, Disallowances — Cash Advances
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...
1 Jun 2019
WATCH | How To Avoid Receiving AOM, Suspension or Disallowance from COA?
Liked this video? Subscribe to GABOTAF V>deo. You can also download this video for presentation to your office meetings/seminars. This serves as your permission. Post Views: 870