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Department of Environment and Natural Resources -

PROVINCIAL ENVIRONMENT AND NATURAL RESOURCES OFFICE (PENRO), SULTAN KUD


AUDIT PLAN
CY 2013

Target Date to Accomplish


Person CY 2013
Responsibility Areas Critical Accounts Activities Responsible Outputs/Indicators J F M A M J J A S O N D
I. AUDIT
A. Risk Based Audit Approach
1. Budget Accountability 1. Subsidy Income from 1.1 Secure copy of Agency Budget Matrix (ABM); copies BTB 1. ABM Reviewed /Complete list
and Funds Flow Nat'l. Government (SING) of SAROs, NCAs, NTAs and Funding Checks of SAROs/NCAs/NTAs/FCs
2. Subsidy Income to ROs 1.2 Account for completeness of recording of all SAROs/ 2. Audit working papers
3. Cash in Bank - MDS NCAs/Funding Checks received and NTAs/FC
4. Cash in Bank, LCCA transferred to ROs/NGAs BTB
5. Due from NGAs 1.3 Audit ABM and SAROs and NCAs released by DBM 3. Audit working papers
6. Due from ROs to MGB-CO and the corresponding NTAs issued to
7. Due to Other NGAs ROs / Funding Checks received from Other NGAs / NEE/BTB
Funding Checks issued to ROs/NGAs for special
projects
1.4 Confirm fund transfers to ROs/NGAs NEE/BTB 4. Confirmation results
1.5 Audit all transferred funds received and the utilization 5. Audit working papers
thereof- NEE/BTB
- audit unutilized funds and cash
- verify status of all fund transfers whether expended,
invested, or still in bank
- determine if the idle cash are to be returned to the
source agency or to the BTr
- confirm from AGDB whether all balances recorded BTB 6. Bank confirmation
in the books are exisitng in the banks
1.6 Issue AOMs/NS/ND on deficiencies noted NEE 7. AOMs/NS/ND issued.
1.7 Issue NSSDC on settlement of deficiencies NEE 8. NSSDC issued

2. Cash Accountability 8. Cash - Disbursing Officers 2.1 Review of Bank Reconciliation Statements (BRS) NEE/BTB 1. BRS reviewed
9. Petty Cash Fund 2.2 Prepare schedule of Cash-in-Bank, LCCA balances and 2. Schedule of Cash-in-Bank,
10. Payroll Fund determine nature/purpose of all cash balances at LCCA, balances
11. Cash in Bank, LCCA year-end in the Cash-in-Bank, LCCA account

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Target Date to Accomplish
Person CY 2013
Responsibility Areas Critical Accounts Activities Responsible Outputs/Indicators J F M A M J J A S O N D
- submit schedule to GAS
2.3 Verify authority to maintain separate bank accounts 3. MOAs reviewed
- review of MOA with other NGAs NEE/BTB
2.4 Confirm from AGDB whether all balances recorded 4. Results of confirmation
in the books are existing in the banks
2.5 Conduct cash examination on all accountable officers NEE/BTB 5. Cash examination reports
and prepare corresponding reports
2.6 Verify liquidation of cash advances NEE/BTB 6. Liquidation Reports
2.7 Issue AOMs/NS/ND on deficiencies noted NEE 7. AOMs/NS/ND issued
2.8 Issue NSSDC on settlement of deficiencies NEE 8. NSSDC issued

3. Revenue Generating 12. Cash - Collecting Officers 3.1 Audit of Collections


Programs/Projects 13. Other Income - Verification Fee/Authentication Fee/Cancellation Fee/
Miscellaneous Income Application Fee/ASP Fee/TD Fee
- Ascertain the accuracy of assessment of revenue NEE/BTB 1. Audit working papers
& determine the correctness of the amount collected
3.2 Issue AOMs/NS/ND on deficiencies noted NEE 2. AOMs/NS/ND/NC issued
3.3 Issue NSSDC on settlement of deficiencies NEE 3. NSSDC issued

4. Procurement Activities 14. Repairs and Maintenance 4.1 Secure copy of Agency Annual Procurement Plan (APP) 1. APP & PPMPs reviewed
covering: expense account and PPMPs for CY 2013 and all revisions thereof, if any BTB
- Infrastructure 15. Inventory accounts and 4.2 Cause the submission of all contracts/ POs/JOs, 2. Contracts/POs/Jos/Variation
- Supplies and Materials related expense accounts Variation Orders, etc., within the prescribed period Orders/etc. received for
- PPE 16. PPE accounts and related under COA Circular No. 96-010 / 2009-001 BTB review
Accumulated Deprn/ 4.3 Enforce the sanctions prescribed under COA Circular 3. AOMs issued on late / non-
Depreciation Expenses No. 2009-001 for late/non-submission NEE submission of POs/Contracts
4.4 Ensure that all procurement of supplies, materials and 4. AOMs issued if not included
PPE are included in the APP of the agency NEE in the APP
4.5 Perform auditorial/legal and technical (if applicable) 5. Accomplished contract
review of contracts/POs/ JOs NEE review checklist
4.6 Review results of auditorial/legal and technical review NEE/BTB 6. Reviewed results of auditorial,
legal and technical review
4.7 Refer to TAS requests for inspection of deliveries NEE 7. Technical Evaluation Assigmt
P500,000.00 and above forwarded to TAS
4.8 Review Inspection Reports of TAS NEE 8. Reviewed Inspection reports

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Target Date to Accomplish
Person CY 2013
Responsibility Areas Critical Accounts Activities Responsible Outputs/Indicators J F M A M J J A S O N D
4.9 Witness bidding procedures in the procurement of 9. Bidding procedures attended
supplies, materials and equipment NEE/BTB
4.10 Witness/observe in the conduct of physical 10. Report of inventory taking
inventory taking. NEE/BTB
4.11 Audit payments of procured items NEE/BTB 11. Audit working papers
4.12 Issue AOMs/NS/ND on deficiencies noted NEE 12. AOMs/NS/NDs issued, if any
4.13 Issue NSSDC on settlement of deficiencies NEE 13. NSSDC issued

- Appraisal of Property 4.14 Secure complete list of unserviceable property for 1. List of unserviceable property
disposal NEE for disposal
4.15 Refer to TAS the request for disposal of unserviceable 2. Request for inspection and
property for inspection and evaluation NEE evaluation/Inspection and
Evaluation Report reviewed
5. Comprehensive audit of 17. Expenses related to the 5.1 Prepare audit program on VFM audit NEE 1. Audit Program for VFM
programs/projects program 5.2 Audit of disbursements related to the program NEE/BTB 2. Audit working papers
- National Greening 5.3 Conduct fieldwork (interview and inspection)\ NEE/BTB 3. Sample inspections conducted
Program 5.4 Validate accomplishment reports of management NEE/BTB 4 Accompl. Reports validated
- Residential Free Patent 5.5 Issue AOMs/NS/ND on deficiencies noted NEE 5. AOMs/NS/NDs issued, if any
- PAMANA Program 5.6 Issue NSSDC on settlement of deficiencies NEE 6. NSSDC issued

B. Settlement of Accounts and Revised Rules of Procedures


1. Enforcement of the 1.1 Furnish management with copies of COA Circular No. NEE 1. Transmittal letter to mgt
implementation of the new: 2009-006 and 2009 COA Memorandum 2009-082
- Guidelines on the RRSA 1.2 Ensure that the guidelines on RRSA and Rules of NEE 2. Audit actions in accordance
- Rules of Procedures Procedures are properly implemented in the conduct with the guidelines
of audit

C. Prompt Delivery of Audit Service


1. Financial Audit
- Audit of Other Critical 18. Accounts Receivable 1.1 Analyze the nature and composition of the accounts 1. Audit working papers
Accounts 19. Advances to Officers and and ascertain the correctness of the recorded balances
Employees 1.2 Verify status of cases filed against mining companies 2. Status Report verified
20. Other Receivables - and recommend for write if considered dormant
Disallowances 1.3 Review aging schedule of Advances to Officers and 3. Aging schedule verified
21. Accounts Payable/Other Employees and determine long outstanding balances

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Target Date to Accomplish
Person CY 2013
Responsibility Areas Critical Accounts Activities Responsible Outputs/Indicators J F M A M J J A S O N D
Payables 1.4 Send demand letters to accountable officers with long NEE/BTB 4. Demand letters sent
22. Due to BIR outstanding balances
23. Other Personnel Benefits 1.5 Determine causes for non-settlement of disallowances 5. Audit working papers
24. Prior Years' Adjustments 1.6 Determine validity of recorded accounts payable and 6. Audit working papers
other payables
1.7 Compare amount of tax withheld against remittances 7. Audit working papers
1.8 Determine legality of personnel benefits granted 8. Audit working papers
1.9 Analyze adjustments recorded in PYA account 9. Audit working papers
1.10 Issue AOMs/NS/ND on deficiencies noted 10. AOMs/NS/NDs issued
2. Gender and Development 25. GAD expenses 2.1 Verify allotment and utilization of GAD funds NEE 1. Audit working papers
(GAD) Audit 2.2 Issue AOMs/NS/ND on deficiencies noted 2. AOMs/NS/NDs issued
2.3 Issue NSSDC on settlement of deficiencies 3. NSSDC issued

3. Implementation of Senior- 26. Programs for Senior 3.1 Verify allotment and utilization of this Program 1. Audit working papers
Citizens and Differently- Citizens and Differently- 3.2 Issue AOMs/NS/ND on deficiencies noted NEE 2. AOMs/NS/NDs issued
abled Persons Program abled Persons 3.3 Issue NSSDC on settlement of deficiencies 3. NSSDC issued

4. Communicating Audit 4.1 Prepare and submit Management Letter 1. ML transmitted


Results 4.4 Validation of Management's Actions on the Status of
Implementation of Prior Years' Audit Recommendations NEE
contained in the ML 3. Exit conference conducted
4. Letter/Matrix on the Status of
Implementation of Prior Years'
Audit Recommendations

II. ACCOUNTING
A. Keeping the General Accounts
1. Annual Financial Report 1.1 Submit CY 2012 audited consolidated financial state- NEE 1. Combined audited financial
of the National Gov't. ments and significant observations and key recommend- statements
ations to GAS

III. ADMINISTRATION
A. Promotion and Recruitment

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Target Date to Accomplish
Person CY 2013
Responsibility Areas Critical Accounts Activities Responsible Outputs/Indicators J F M A M J J A S O N D
1. Promotion of deserving 1.1 Prepare and submit Ind. Quarterly Accomplishment NEE/BTB 1. IQAR preapred
personnel Report (IQAR)
1.2 Prepare and submit Performance Appraisal Form (PAF) NEE/BTB 2. PAF submitted
for CY 2011 and CY 2012
1.3 Prepare and submit updated Personnel Data Sheet (PDS) NEE/BTB 3. Updated PDS submitted
B. Advance of Personnel Competency and Integrity
1. Attendance to relevant 1.1 Nominate personnel to audit and IT related training 1. Nomination Forms prepared &
trainings courses NEE/BTB submitted
1.2 Attendance of audit team members to trainings/seminars NEE/BTB 2. Training/seminars attended
C. Administrative Functions of the Audit Team
1.1. Prepare and submit monthly, quarterly, semestral,
annual and other reports required, as follows:
a.) Monthly Report of Attendance and Absences BTB 1. MRAA prepared and submitted
b) Quarterly Accomplishment Report (QAR) BTB 2. Quarterly report submitted
c) Quarterly Report on the Issuance of AOMs BTB 3. - do -
d) Report on the Charges by Audit Team Against NEE 4. Report prepared and submitted
Agency MOOE
e) Statement of Audit Suspensions, Disallowances NEE 5. SASDC prepared and
and Charges (SASDC) submitted
f) Report and Analysis of Disallowances and Charges NEE 6. RADC prepared and submitted
g) Audit Team Budget Estimate NEE 7. ATBE prepared and submitted
h) Audit Plan NEE 8. Audit Plan submitted
i) Other reports required from time NEE/BTB 9. Other reports prepared and
submitted
1.2 Action on referrals, issuances and other NEE 10. Logged referrals, letters,
communications memorandums, indorsement/
Communications prepared
1.3 Attend meetings/conferences NEE/BTB 11. Meetings/conferences attended

Prepared by: Reviewed by: Approved by:

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Target Date to Accomplish
Person CY 2013
Responsibility Areas Critical Accounts Activities Responsible Outputs/Indicators J F M A M J J A S O N D

NIDA E. ESTELO FATIMA V. BERMUDEZ MA. CORAZON S. GOMEZ


Audit Team Leader Supervising Auditor-DENR 1 OIC Cluster Director

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