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.
In this article, we will explore essential strategies to help government accountants as well as other accountable officers avoid audit disallowances and maintain financial compliance with the Commission on Audit.
The procurement of a motor vehicle was disallowed by COA because of non-compliance of certain provisions of RA 9184.
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....
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
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...
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...
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...
