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COA Performance Report 2011
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Ma. Gracia M. Pulido Tan Chairperson
27 September 2012
His Excellency BENIGNO SIM£0N C. AQUINO III President of the Philippines Malacaiiang, Manila
Dear Mr. President:
Republic of the Philippines
COMMISSION ON AUDIT
OF.FICE OF THE CHAIRPERSON Commonwealth Avenue, Quezon City, Philippines
I have the honor to submit, pursuant to Section 4, Article IX-D of the Constitution of the Philippines, the following 2011 reports:
1. Audit Performance Summary Report 2. Annual Financial Reports
• National GoverntneiU (Volumes 1-A and I-ll) • Government-Owned and/or Controlled Corporations (Volumes II-A and II-B) • Local Government Units (Volumes III-A and Ill-B)
The Audit Performance Summary Report contains the highlights of the Annual Financial Reports, for quick reference. This is otlr first Report of this nature, and we trust that you will find it useful.
Very truly yours,
Phone: (632) 952-5700 local 1011/931-9232/931-9220/951-0936 fax: (632) 931-9223 Email: [email protected] Website: www.coa.gov.ph
Ma. Gracia M. Pulido Tan Chairperson
27 September 2012
His Excellency BENIGNO SIMEON C. AQUINO Ill President of the Philippines Malacafiang, Manila
Dear Mr. President:
Republic of the Philippines
COMMISSION ON AUDIT
OFnCE OF TilE CHAIRPERSON Commonwealth Avenue, Quezon City, Philippines
I have the honor to submit, pursuant to Section 4, Article IX-D of the Constitution of the Philippines, the following 2011 reports:
1. Audit Performance Summary Report 2. Annual Financial iteports
• National Government (Volumes 1-A and 1-B) • Government-Owned and/or Controlled Corporations (Volumes II-A and II-B) • Local Government Units (Volumes Ill-A and Ill-B)
The Audit Performance Summary Report contains the highlights of the Annual Financial Reports, for quick reference. This is our first Report of this nature, and we trust that you will find it useful.
Very truly yours,
Phohe: (632) 952-5700 local 1011/931-9232/931-9220/951-0936 Fax: (632) 931-9223 Email: cmgptl\[email protected] Website: www.coa.gov.ph
Ma. Gracia M. Pulido Tan Chairperson
27 September 2012
The Honorable JUAN PONCE ENRILE President, Philippine Senate GS.IS Complex, Pasay City
Dear Mr. President:
I have the honor to submit, pursuant to Section 4, Article IX-D of the Constitution of the Philippines, the following 2011 reports:
1. Audit Performance Summary Report 2. Annual Financial Reports
• National Government (Volumes 1-A and 1-B) • Government-Owned and/or Controlled Corporations (Volumes II-A and II-B) • Local Government Units (Volumes lil-A and Ili·B).
The Audit Performance Summary Report contains the highlights of the Annual Financial Reports, for quick reference. This is our first Report of this nature, and we trust that you will find it useful.
Very truly yours,
� . ... - .... ,,-.. --... -.. ---.·--...
Phone: (632) 952-5700 locall011/931-9232/931-9220 /951-0936 Fax: (632) 931-9223 Email: [email protected] Website: www.coa.gov.ph
Ma. Gracia M. Pulido Tan
Chairperson
27 September 2012
The Honorable FELICIANO R. BELMONTE, JR. Speaker, House of Representatives National Government Center Quezon City
Dear Mr. Speaker:
I have the honor to submit, pursuant to Section 4, Article IX-D of the Constitution of the Philippines, the following 2011 reports:
1. Audit Performance Summary Report 2. Annual Financial Reports
• National Government (Volumes I-A and 1-B) • Government-Owned and/or Controlled Corporations (Volumes II-A and II·B) • Local Government Units (Volumes lll·A and Ill·B)
The Audit Performance Summary Report contains the highlights of the Annual Financial Reports, for quick reference. This is our first Report of this nature, and we trust that you will find it useful.
Very truly yours,
Phone: (632) 952-5700 local lOll ( 931·9232/931-9220 /951-0936 Fax: (632) 931-9223 Email: [email protected] Website: www.coa.gov.ph
Ma. Gracia M. Pulido Tan
Chairperson
27 September 2012
The Honorable
FRANKLIN M. DRILON Chairman, Committee on Finance Philippine Senate GSlS Complex, Pasay City
Dear Senator Drllon:
Republic of the Philippines COMMISSION ON AUDIT
OFFICE OF THE CHAIRPERSON
Comtnonweallb. A venue, Quezon City, Philippines
I have the honor to submit, pursuant to Section 4, Article lX-D of the Constitution of the Philippines, the following 2011 reports:
1. Audit Performance Summary Report 2. Annual Financial Reports
• National Government (Volumes 1-A and 1-B) • G�vernment-Owned and/or Controlled Corporations (Volumes II-A and 11-B) • Local Government Units (Volumes III-A and Ill-B)
The Audit Performance Summary Report contains the highlights of the Annual Financial Reports, for quick reference. This is our first Report of this nature, and we trust that you will find it useful.
Very truly yours, !·��E-;lNfE�)j;� ;J:i:j[;' .. �j I� i:l'; �:·; ;.·;.:;- '\· Lcgi:>lativc Uudgel n��� an:h
and Monit11ring OJf•�
. ·. ·:·: H E C E I V E 0
nat�v�g& �(.,��1e: 4�� - \ ..... - __ :_.__ f ·-- -·-.
Phone: (632) 9S2-S700 locall011/931-9232/931-9220 /951-0936 Fax: (632) 931-9223 Email: [email protected] Website: www.coa.gov.ph
Ma. Gracia M. Pulido Tan Chairperson
27 September 2012
The Honorable CHAIRMAN, COMMITIEE ON APPROPRIATIONS House of Representatives National Government Center Quezon City
Dear Mr. Chairman:
1 have the honor to submit, pursuant to Section 4, Article IX-D of the Constitution of the Philippines, the following 2011 reports:
1. Audit Performance Summary Report 2. Annual Financial Reports
• National Government (Volumes I-A and I-B) • Government-Owned and/or Controlled Corporations (Volumes II-A and II-B) • Local Government Units (Volumes III-A and Ill-B)
The Audit Performance Summary Report contains the highlights of the Annual Financial Reports, for quick reference. This is our first Report of this nature, and we trust that you will find it useful.
Very truly yours,
Phone: (632) 952-5700 local 1011/931-9232/931-9220 /951-0936 Fax: (632) 931-9223 Email: [email protected] Website: www.coa.gov.ph
AUDIT PERFORMANCE
SUMMARY REPORT
COMMISSION ON AUDIT
FOR CALENDAR YEAR 2011
T A B L E O F C O N T E N T S Page PART I – MANDATE AND EXECUTION OF AUDIT 1 I. Mandate 2
II. Audit Approaches and Methodologies 3
A. Residency Approach 3 B. Team Approach 3 C. Cyclical Approach 3 D. Pre-Audit 4
III. Types of Audit 4 A. Financial and Compliance Audit 4 B. Value-for-Money or Performance Audits 5 C. Fraud Audits 5 D. Other Special Audits 5 E. Variable-Scope Audit 6 F. Foreign-Assisted Projects 6 G. United Nation and Specialized Agencies 6
PART II – SIGNIFICANT AUDIT RESULTS 7 I. Entities Audited 8
A. National Government Auditees 8 B. Local Government Auditees 9 C. Corporate Government Auditees 10
II. Audits Conducted 11
III. Scope and Limitations of Financial and Compliance Audit Conducted 11
IV. Audit Reports Rendered 12
V. Summary of Audit Opinions 12
VI. Over-All Financial Data 14 A. NGAs 14 B. LGUs 15 C. GOCCs 15
VII. Budget Utilization 15
A. By Agency 15 B. By Priority Program 15
VIII. Common Audit Findings 16 A. Pecuniary Loss 16 B. Weak Controls and Administrative Lapses 17
T A B L E O F C O N T E N T S
Page
IX. Significant/Peculiar Audit Findings 18 A. NGS Audits 18 B. LGS Audits 21 C. CGS Audits 25 D. SSS-SAO Audits 27 E. LSS-FAIO Audits 28
PART III – ACTIONS TAKEN 30 I. Audit Recommendations 31
A. Common 31 B. Significant/Peculiar Audit Findings 37
II. Summary Status of Actions Taken on Prior Year’s Audit Recommendations 37
III. Suspensions, Disallowances and Charges 37
IV. Summary of COA Decisions on Appealed Cases 38
V. Referral of Cases to the Office of the Ombudsman and to Other Government Agencies 40
VI. Recoveries and Refunds 43 A. Administrative Recoveries 43 B. Supreme Court Decisions 43
VII. Audit of Intelligence Funds 44
VIII. The Way Forward 45 Annexes
Annex A – List of National Government Agencies B – List of Local Government Units C – List of Government Owned and/or Controlled Corporations D – NGS: Summary of Audit Opinions for CY 2011 E – LGS: Summary of Audit Opinions for CY 2011 F – CGS: Summary of Audit Opinions for CY 2011 G – List of Agencies Without Submitted F/S
List of Acronyms
L I S T O F T A B L E S Page PART II – SIGNIFICANT RESULTS
Table II.1 Total Auditees 8 Table II.1-A Auditees Under the National Government Sector 8 Table II.1-A.1 Audited Foreign-Based Government Agencies 9 Table II.1-B Auditees Under the Local Government Sector 9 Table II.1-C Auditees Under the Corporate Government Sector 10 Table II.2 Audits Conducted in CY 2011 11 Table II.3 Audit Reports Rendered 12 Table II.4-A Number of Opinions Issued by NGS 14 Table II.4-B Number of Opinions Issued by LGS 14 Table II.4-C Number of Opinions Issued by CGS 14 Table II.5 Overall Financial Data in CY 2011 14 Table II.6-A Budget Utilization by Agency 15 Table II.6-B Budget Utilization by Priority Program 16 Table II.6-B.1 Breakdown of DAP Budget Releases 16 Table II.7-A Common Audit Findings with Pecuniary Loss 17 Table II.7-B Common Audit Findings: Weak Internal Controls and Administrative Lapses 17
PART III – ACTIONS TAKEN
Table III.1 Summary of Status of Actions Taken on Prior Year’s Audit Recommendations 37 Table III.2-A Suspensions, Disallowances and Charges Issued in CY 2011 38 Table III.2-B Suspensions, Disallowances and Charges by Audit Action 38 Table III.2-C Suspensions, Disallowances and Charges by Sector 38 Table III.3-A Decisions of the Commission Proper 39 Table III.3-B Decisions of the Adjudication and Settlement Board 39 Table III.3-C Decisions of the Directors in the Central Office 39 Table III.3-D Decisions of the Directors in the Regional Offices 40 Table III.4 Referral of Cases to the OMB and Other Government Agencies 41 Table III.4-A Malversation Cases Referred to the OMB and Other Government Agencies 41 Table III.4-B Violation of R.A. No. 3019 Referred to the OMB and Other Government Agencies 41 Table III.4-C Other Cases Referred to the OMB and Other Government Agencies 42 Table III.4-D Cases Referred by LSS-FAIO to the OMB 42 Table III.4-D Cases Under Investigation by COA-OMB JIT 42 Table III.5 Recoveries and Refunds in CY 2011 43 Table III.6 Audit of Intelligence Funds 44
PART I
MANDATE AND EXECUTION OF AUDIT
AUDIT PERFORMANCE SUMMARY REPORT COMMISSION ON AUDIT For Calendar Year 2011
Part I – Mandate and Execution of Audit 2
I. MANDATE
The COMMISSION ON AUDIT (“COA”) is vested by the Constitution with the power, authority, and duty to examine, audit, and settle all accounts pertaining to the revenue and receipts of, and expenditures or uses of funds and property, owned or held in trust by, or pertaining to, the Government, or any of its subdivisions, agencies, or instrumentalities, including government-owned and/or controlled corporations. (Art. IX-D, Sec. 2.1). The Constitution also grants the COA the exclusive authority to define the scope of its audit and examination, establish the techniques and methods required therefor, and promulgate accounting and auditing rules and regulations, including those for the prevention and disallowance of irregular, unnecessary, excessive, extravagant, or unconscionable expenditures, or uses of government funds and properties. (Art. IX-D, Sec. 2.2). Moreover, the Constitution directs the COA to submit to the President and Congress an annual report covering the financial condition and operation of the Government, its subdivisions, agencies, and instrumentalities, including government-owned or controlled corporations, and non-governmental entities subject to its audit, and recommend measures necessary to improve their effectiveness and efficiency. It shall submit such other reports as may be required by law. (Art. IX-D, Sec. 4). P.D. No. 1445, the Government Auditing Code of the Philippines, prescribes that the Annual Report shall be submitted on or before September 30 of each year. Pursuant hereto, the COA has been submitting yearly its Annual Financial Report (“AFR”) in three volumes, one volume each for National Government Agencies (“NGAs”), Local Government Units (“LGUs”), and Government Owned and/or Controlled Corporations. (“GOCCs”).
Mindful of the numerous concerns and responsibilities that require precious executive time of the President and Members of Congress, COA believes that it may be of assistance and value to render a Summary of the AFR, highlighting certain information and audit recommendations in brief. Reference to the appropriate volume of the AFR may be made for details. Hence, beginning with the audit of CY 2011, we hereby submit this Audit Performance Summary Report. Data presented herein are as of August 31, 2012.
AUDIT PERFORMANCE SUMMARY REPORT COMMISSION ON AUDIT For Calendar Year 2011
Part I – Mandate and Execution of Audit 3
II. AUDIT APPROACHES AND METHODOLOGIES
A. Residency Approach
In general, COA employs the Residency Audit approach, where an auditing unit (the “Audit Team”) is permanently stationed in a government agency or unit (the “Auditee”), which provides the Audit Team with office space, supplies, equipment and necessary operating expenses, in accordance with Section 20 of P.D. No. 1445.
Each Audit Team is composed of a Team Leader and from one to five members, including administrative support staff, depending on the size, volume of transactions, and complexity of operations of the Auditee. Audit Teams are clustered into Audit Groups, each headed by a Supervising Auditor who manages the Audit Teams and provide administrative direction. The Supervising Auditors, in turn, report to and are supervised by a Cluster Director (in the case of the Central Office) or a Regional Director (in the case of Regional Offices).
Upon completion of the audit, the Audit Team discusses the results of audit with the Management of the Auditee in an Exit Conference. Thereafter, and taking into account the comments of Management, the Annual Audit Report (“AAR”) is issued for government agencies with complete set of books, and the Management Letter (“ML”) for those with incomplete set of books and limited-scope audits including staff, bureaus and field operating units. The ML is consolidated into the AAR of the departments/head offices. The AARs and MLs are transmitted to the Auditee management, oversight agencies, and other agencies and bodies.
B. Team Approach
In this approach, the Audit Team does not take residency in the office/s of the Auditee; rather, it reports at least once a year to the Auditee on a scheduled period to undertake the audit. Upon completion of the field work, the Audit Team returns to its designated official station for the preparation of the audit report. This approach, first adopted in 1996, is generally applied in municipalities and water districts in the provinces where size and volume of transactions are at a tolerable level within the risk assessment model of the COA.
C. Cyclical Approach This follows essentially the Team Approach and is used for a group of Auditees which, by sheer number or location or cost of deployment of Audit Teams, cannot be audited yearly. These are mainly the Barangays,
AUDIT PERFORMANCE SUMMARY REPORT COMMISSION ON AUDIT For Calendar Year 2011
Part I – Mandate and Execution of Audit 4
national high schools, and Foreign Based Government Agencies (“FBGAs”), e.g., embassies, consulates, and overseas labor offices. In the case of Barangays, for instance, there are 42,026 of them, which are audited on a three-year cycle pursuant to COA Resolution Nos. 97-002 dated January 9, 1997. National high schools number at least 4,700, with over 1,300 having complete set of books and are also subject to cyclical audit under COA Resolution No. 2006-005 dated March 25, 2006. FBGAs number 278 all over the world. COA generally audits half of these Auditees in a year, and the second half in the next, thus, making the cycle every other year.
D. Pre-Audit COA lifted pre-audit of government transactions through COA Circular No. 2011-002 dated July 22, 2011. Since then, all audits have been on a post-audit basis, to affirm the immediate and primary responsibility of heads of agencies for the fiscal affairs of the agency (see Section 102, P.D. No. 1445), and to promote the acceleration of delivery of services which, during the period that pre-audit was in effect, was reported to have been impeded by pre-audit. COA may, however, institute pre-audit when warranted, or when the internal control system of an Auditee is found to be weak or inadequate.
III. TYPES OF AUDITS
A. Financial and Compliance Audit
Financial audit evaluates the fairness of presentation of the financial condition and results of operations of the Auditee, including its cash flows. Pursuant to COA Memorandum No. 2002-060 dated November 14, 2002, COA also looks into the Auditee’s compliance with laws and rules, the National Government Accounting System (“NGAS”), policies and practices, applicable generally accepted accounting standards, and internal controls, for the purpose of determining the regularity of financial transactions. This type of audit is also referred to as compliance or regularity audit. It is this type of audit that the COA conducts annually and on a continuous basis, and on which the Residency Audit approach is mainly anchored. For agencies without complete set of books, the scope of financial audit is limited to the extent only of available financial data. The Audit Sectors and the Regional Offices are mainly responsible for conducting this audit. A usual specific audit focus of financial and compliance audit is cash examination, to establish the actual existence of cash in the custody
AUDIT PERFORMANCE SUMMARY REPORT COMMISSION ON AUDIT For Calendar Year 2011
Part I – Mandate and Execution of Audit 5
of the accountable officer; the validity of the cash items presented; whether all monies received have been correctly recorded and fully accounted for; whether disbursements are duly authorized, actually paid and properly recorded; to prove the accuracy of the cash balances appearing in the cashbook and related records; and determine if the accountable forms are duly accounted for. For agencies without complete set of books, cash examination is de rigueur.
B. Value-for-Money or Performance Audit Value-for-Money (VFM) or Performance Audits are conducted to ascertain the economy, efficiency and effectiveness in the manner in which agency programs, activities and projects are carried out. Government-Wide and Sectoral Performance Audit (GWSPA), first adopted under COA Resolution No. 98-005 dated March 3, 1998, allows a review of identical, similar or related programs or activities that are delivered by more than one government entity, and enables COA to determine particular segments of a government program where improvements can be introduced.
This type of audit is principally conducted by the Special Audits Office (“SAO”) under the Special Services Sector (“SSS”).
C. Fraud Audit Fraud audits are conducted when there are reports, complaints, or “red flags” detected in the course of a regularity audit, that fraud or irregularity attended the collection, disbursement and/or usage of government funds and property. Complaints may be in the form of referrals by the Office of the Ombudsman (“OMB”) and other agencies of the government; requests or referrals from the audit sectors; and letters and reports from the public in general (anonymous sources, whistle blowers and other stakeholders). With the establishment of the Citizens’ Desk at the Office of the Chairperson in 2011, many citizens’ reports have spawned several fraud and special audits. Fraud audits are principally undertaken by the Fraud Audit and Investigation Office (“FAIO”) under the Legal Services Sector (“LSS”). It may enlist the assistance of the Audit Sectors, the Regional Offices, and the SAO when circumstances warrant. Fraud Audit Reports are transmitted to the Office of the Ombudsman for the filing of appropriate charges.
D. Other Special Audits These are audits of specific transactions or projects that may be requested by any citizen. They are usually referred to the concerned Director for initial assessment, and forwarded to either the FAIO or SAO if further audit or investigation is warranted.
AUDIT PERFORMANCE SUMMARY REPORT COMMISSION ON AUDIT For Calendar Year 2011
Part I – Mandate and Execution of Audit 6
E. Variable-Scope Audit In the exercise of its visitorial powers, COA also performs variable-scope audits of non-government entities subsidized by the government; those required to pay levies or government share; those funded by donations through the government; those for which the government has put up a counterpart fund; those funded by loans guaranteed by the government; and public utilities insofar as the fixing of rates is concerned.
This type of audit is primarily handled by the Audit Sector concerned, or the SAO in the case of fixing of rates.
F. Foreign-Assisted Projects Audits of foreign-assisted projects are likewise conducted by COA when required in foreign loan agreements and grants of assistance in research and development projects extended by foreign lending and financial institutions to the Philippine government or to any of its agencies and instrumentalities. The loan agreement or financial assistance package specifies the types of audit, but usually requires audit of financial statements and audit of Statements of Expenditures. For World Bank-assisted projects, audit of the Special Account is always specified, while in case of Asian Development Bank-assisted projects, audit of the Imprest Account is always stipulated.
G. United Nations and Specialized Agencies The External Auditor of the United Nations (“UN”) Organization and its specialized agencies is selected from among the Auditors-General of member governments and appointed by the governing bodies of each agency. In line with this policy of the UN, COA, as the Supreme Audit Institution (“SAI”) of the Republic of the Philippines, has been appointed as the External Auditor of the Food and Agriculture Organization of the United Nations for the financial years 2008-2013 and the World Health Organization for the financial years 2012-2015. COA bested other SAIs of UN Member States in a competitive selection process based on the following criteria: Independence; Qualification of Officers and Staff; Training and Experience; Audit Approach and Strategy; Audit Reporting and Costs.
PART II
SIGNIFICANT AUDIT RESULTS
AUDIT PERFORMANCE SUMMARY REPORT COMMISSION ON AUDIT For Calendar Year 2011
Part II – Significant Audit Results 8
I. ENTITIES AUDITED In 2011, COA had a total of 61,418 government agencies, units and entities under its audit jurisdiction. These Auditees are grouped into three main Sectors, i.e. National Government Sector (“NGS”), Local Government Sector (“LGS”), and Corporate Government Sector (“CGS”), and consist of: Table II.1. Total Auditees
Sector Number of Agencies NGS 14,013 LGS 43,740 CGS 3,665
A. National Government Auditees
The audit jurisdiction of the NGS covers 31 departments and regional offices, bureaus, attached agencies, districts, division offices, or field operating units under their supervision across the country, as follows: Table II.1-A. Auditees under the National Government Sector
Region Depart ments
Line Bureaus
Staff Bureaus
Regional Offices SUCs Attached
Agencies Constitu-
tional Offices
District/ Division Offices
Field Operating
Units Total
NCR 28 147 68 38 8 6 3 48 768 1,114 CAR - - - 50 6 - - 80 622 758 I - - - 76 6 - - 48 1,053 1,183 II - - - 51 5 - - 12 219 287 III - 3 - 54 12 - - 55 909 1,033 IV - 6 - 98 11 - - 44 2,079 2,238 V - 16 - 54 8 - - 32 1,186 1,296 VI - 7 - 55 11 - - 49 560 682 VII - - - 67 5 18 - 67 1,212 1,369 VIII - - - 61 10 - - 91 1,316 1,478 IX - 7 - 52 6 - - 66 377 508 X - - - 65 7 - - 34 268 374 XI - - - 68 4 4 - 121 224 421 XII - - - 56 5 - - 17 296 374 XIII - - - 51 4 - - 16 369 440 ARMM 3 5 - 42 5 - - 93 310 458
Total 31 191 68 938 113 28 3 873 11,768 14,013
Included in the above tabulation is the Office of the Regional Governor (“ORG”) of ARMM which was audited by the NGS. In 2011, the NGS and CGS also conducted an examination of the cash and property accountabilities of accountable officers in 113 FBGAs. Table II.1-A.1. Audited Foreign-Based Government Agencies
Foreign-Based Government Agencies Total Audited in 2011
A. National Government Agencies 1. Department of Foreign Affairs 94 34 2. Philippine Center Management Board 2 2 3. Department of Labor and Employment 38 16
AUDIT PERFORMANCE SUMMARY REPORT COMMISSION ON AUDIT For Calendar Year 2011
Part II – Significant Audit Results 9
Foreign-Based Government Agencies Total Audited in 2011
4. Manila Economic and Cultural Office 1 0 5. Department of Trade and Industry 31 18 6. Department of Tourism 15 8 7. Department of Agriculture 8 6 8. Department of National Defense 18 5 9. Philippine Veterans Affairs Office 1 1 10. Philippine National Police 6 3
Sub-Total 214 93 B. Government-Owned and Controlled Corporations
1. Home Development Mutual Fund 18 7 2. Development Bank of the Philippines 1 1 3. Social Security System 13 6 4. Overseas Workers' Welfare Administration 32 6
Sub-Total 64 20 Total 278 113
The List of National Government Auditees is appended herewith as Annex “A”.
B. Local Government Auditees The local government units subject of COA audit jurisdiction are presented below per Region: Table II.1-B. Auditees under the Local Government Sector
Region No. of Auditees Total Provinces Cities Municipalities Barangays NCR 0 16 1 1,705 1,722 CAR 6 2 75 1,176 1,259 Region 1 4 9 116 3,265 3,394 Region 2 5 3 90 2,311 2,409 Region 3 7 13 117 3,102 3,239 Region 4 10 16 199 5,469 5,694 Region 5 6 7 107 3,471 3,591 Region 6 6 16 117 4,051 4,190 Region 7 4 16 116 3,003 3,139 Region 8 6 7 136 4,390 4,539 Region 9 3 5 67 1,904 1,979 Region 10 5 9 84 2,022 2,120 Region 11 4 6 43 1,162 1,215 Region 12 4 5 45 1,194 1,248 Region 13 5 6 67 1,311 1,389 ARMM 5 2 116 2,490 2,613
Total 80 138 1,496 42,026 43,740 Of the 42,026 Barangays, 41.0% were audited for CY 2011 following the cyclical approach. The number of local government auditees will increase effective CY 2012, with the addition of leagues of LGUs (Liga ng mga Barangay, League of Municipalities, League of Cities, and League of Provinces) and leagues and
AUDIT PERFORMANCE SUMMARY REPORT COMMISSION ON AUDIT For Calendar Year 2011
Part II – Significant Audit Results 10
federations of local elective officials, pursuant to COA Resolution No. 2011-014 dated December 13, 2011. The Audit of Leagues is anchored on the Supreme Court’s decisions in Bito-Onon vs. Fernandez, et al., G.R. No. 139813 and National Liga ng mga Barangay, et al. vs. Paredes, et al., G.R. No. 130775, holding that the Liga ng mga Barangay is a government organization, being an entity created by law or authority of law, whose members are either appointed or elected government officials.
The List of Local Government Auditees is herewith appended as Annex “B”.
C. Corporate Government Auditees The CGS has audit jurisdiction over all GOCCs totaling 3,665, including financial institutions with branches and operating units nationwide, e.g. Bangko Sentral ng Pilipinas (“BSP”), Development Bank of the Philippines (“DBP”), Land Bank of the Philippines (“LBP”), Government Service Insurance System (“GSIS”), Social Security System (“SSS”); water districts; and government hospitals, e.g. Philippine Heart Center, Kidney Center of the Philippines, Lung Center of the Philippines, and the Philippine Children’s Medical Center, viz:
Table II.1-C. Auditees under the Corporate Government Sector
Region Head Offices Branches Subsidiaries Water Districts
Field Operating Units Total
NCR 79 138 47 0 272 536 CAR 21 1 6 95 123 I 1 1 45 190 237 II 15 25 47 87 III 7 290 1 85 383 IV 1 54 67 360 482 V 1 47 37 196 281 VI 8 30 63 79 180 VII 2 35 17 235 289 VIII 23 24 237 284 IX 1 53 15 91 160 X 3 32 2 22 102 161 XI 1 31 1 18 54 105 XII 24 22 94 140 XIII 13 20 100 133 ARMM 11 2 7 64 84
Total 104 817 55 473 2,216 3,665
Aside from the AARs and MLs, the CGS prepares other audit reports, such as the Report on Salaries and Allowances (“RoSA”) and the AFR of GOCCs, which are likewise submitted to the President, Congress, oversight bodies, and the Auditees. The List of Corporate Government Auditees is herewith appended as Annex “C”.
AUDIT PERFORMANCE SUMMARY REPORT COMMISSION ON AUDIT For Calendar Year 2011
Part II – Significant Audit Results 11
II. AUDITS CONDUCTED For CY 2011, COA completed a total of 38,505 audits, as follows:
Table II.2. Audits Conducted in CY 2011
Types of Audit NGS LGS CGS SSS LSS IARO Regions2 Total
Financial and Compliance1 8,827 18,412 2,538 8,396 38,173 Fraud Audits 1 5 6 12 GWSPA 31 31 FAPs NEX/ODA Audits 54 2 8 8 72 Audit of FBGAs 93 20 113 International Audits 24 24 Other Special Audits 33 25 6 16 80
Total 9,007 18,440 2,572 31 5 24 8,426 38,505 1 Includes Cash Examination 2 Not segregated by Sector There are seven on-going fraud audits in 2011 with target completion in 2012, namely: asphalting projects of Department of Public Works and Highways (“DPWH”) – NCR for P253.957 million; procurement of helicopters by the Philippine National Police (“PNP”) for P104.985 million; delivery of educational information technology materials for DepEd-ARMM for P80.032 million; share in Malampaya Funds of the Province of Palawan, Puerto Princesa City and DPWH Second Engineering District in Narra, Palawan involving P2.572 billion; and QUEDANCOR Swine Program in Region VIII. The 31 completed GWSPAs conducted by SAO in CY 2011 are comprised of 16 agencies covered under the audit of CCT Program of the Department of Social Welfare and Development (“DSWD”), and 15 agencies covered under the audit of ARRM. The SAO started in 2011 five audits with expected completion in CY 2012, namely:
• Priority Development Assistance Fund (“PDAF”) covering 24 NGAs,
4 GOCCs, 5 Provinces, 9 Cities and 110 Barangays • Malampaya Funds covering 19 NGAs and GOCCs • North Rail • LRTA • Municipality of Sara, Iloilo
III. SCOPE AND LIMITATION OF FINANCIAL AND COMPLIANCE AUDIT CONDUCTED Limitations in scope of Financial and Compliance Audits are reflected through the issuance of Disclaimer of Opinion on the Financial Statements (“F/S”) of the Auditee.
AUDIT PERFORMANCE SUMMARY REPORT COMMISSION ON AUDIT For Calendar Year 2011
Part II – Significant Audit Results 12
For CY 2011, Disclaimers of Opinions were rendered on the F/S of 2 NGAs, 6 GOCCs, and 72 LGUs. The most common reasons for the Disclaimer of Opinion are the inability of the Audit Team to obtain sufficient and/or appropriate audit evidence to provide a basis for an opinion, and the inadequacy of records which prevents the application of other audit procedures to establish the validity of some accounts in the F/S, due to:
• Failure to maintain complete set of books of accounts and subsidiary ledgers
• Non submission/delays in submission of F/S and documents supporting government transactions
• Unreconciled material cash balances due to non-preparation of bank reconciliation statements and adjusting entries
• Provisions of the Bank Secrecy Law, which prevent the Audit Teams from scrutinizing certain transactions of government banks.
IV. AUDIT REPORTS RENDERED COA issued a total of 38,505 Audit Reports for CY 2011. Reports issued on financial and compliance audits include MLs, Individual Annual Audit Reports (“IAARs”), and Consolidated Annual Audit Reports (“CAARs”).
Table II.3. Audit Reports Rendered
Types of Audit Conducted No. of Reports Financial and Compliance including Cash Examinations 38,173 Fraud Audits 12 GWSPA 31 FAPs NEX/ODA Audits 72 Audit of FBGAs 113 International Audits 24 Other Special Audits 80
Total 38,505
V. SUMMARY OF AUDIT OPINIONS COA renders four types of audit opinions on the F/S prepared by management, namely: unqualified, qualified, adverse and disclaimer opinions. An unqualified (UQ) opinion is expressed when the auditor concludes that the F/S are prepared, in all material respects, in accordance with the applicable financial reporting framework and in conformity with generally accepted state accounting principles, and that any changes in accounting policies or in the method of their application and the effects thereof, have been properly determined and disclosed in the F/S.
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A qualified (Q) opinion is expressed when the auditor concludes, after having obtained sufficient appropriate audit evidence, that misstatements, individually or in aggregate, are material but not pervasive in the F/S, or when the auditor is unable to obtain sufficient appropriate evidence on which to base an opinion but the possible effects of undetected misstatements in the F/S, though possibly material, are not pervasive. An adverse (A) opinion is expressed when the auditor concludes that misstatements, individually or in aggregate, are both material and pervasive in the F/S. An adverse opinion is also expressed when the auditor is unable to form an opinion on the financial statements taken as a whole due to disagreement with the management of Auditee, which is so fundamental that it undermines the position presented to the extent that an opinion which is qualified in certain respects, would not be adequate. The wording of such an opinion makes clear that the financial statements are not fairly stated, specifying clearly and concisely all the matters of disagreement. The auditor issues a disclaimer (D) when he is unable to obtain sufficient appropriate audit evidence on which to base the opinion on and the possible effects of undetected misstatements on the F/S could be both material and pervasive. This is issued when the auditor is unable to arrive at an opinion regarding the financial statements taken as a whole due to an uncertainty or scope restriction, which is so fundamental that an opinion, which is qualified in certain aspects, would not be adequate. The wording of such a disclaimer makes clear that an opinion cannot be given, specifying clearly and concisely all matters of uncertainty. These audit opinions are issued for agencies with complete set of books. In CY 2011, IAARs and CAARs were issued together with the audit opinions on the F/S of stand-alone agencies and consolidated F/S of the departments and head offices, respectively, while MLs were issued for the audits of Regional Offices (“ROs”) and Operating Units (“OUs”) as well as the Head Office of national and corporate government agencies. The number of Opinions issued by the COA for CYs 2011, and compared with those for CYs 2009 and 2010 are as follows: Table II.4-A. Number of Opinions Issued by NGS
Year Opinion Rendered UQ % Q % A % D % Total
2009 52 17% 231 76% 19 6% 3 1% 305 2010 54 15% 262 74% 33 9% 4 1% 353 2011 44 20% 159 72% 17 8% 2 1% 222
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Table II.4-B. Number of Opinions Issued by LGS
Year Opinion Rendered UQ % Q % A % D % Total
2009 165 13% 1,069 86% 14 1% 2 0% 1,250 2010 168 13% 985 77% 21 2% 103 8% 1,277 2011 209 12% 1,363 81% 46 3% 72 4% 1,690
Table II.4-C. Number of Opinions Issued by CGS
Year Opinion Rendered UQ % Q % A % D % Total
2009 163 28% 374 65% 18 3% 19 3% 574 2010 157 27% 398 68% 24 4% 10 2% 589 2011 94 31% 192 64% 10 3% 6 2% 302
There is an increasing trend in clean or unqualified opinions rendered for Auditees under NGS and CGS, percentage-wise, coupled with a decreasing trend in qualified opinions, which comprise the majority of audited F/S. Nonetheless, the number of qualified opinions rendered across the three Sectors indicates the need for greater vigilance and marked improvement in the financial management of agencies. As for Disclaimers, we find these to be more prevalent among LGU Auditees. The List of the Auditees, per Sector, with their corresponding Audit Opinions, are appended herewith as Annex “D” (for NGAs), Annex “E” (for LGUs), and Annex “F” (for GOCCs).
VI. OVERALL FINANCIAL DATA This section covers the financial data of the entire government, composed of NGAs, GOCCs and LGUs. Table II.5. Overall Financial Data in CY 2011
Particulars NGAs GOCCs LGUs Total (In Million Pesos)
Assets 3,299,440 8,681,011 754,824 12,735,275 Liabilities 5,382,015 6,824,020 228,525 12,434,560 Equity (2,082,575) 1,856,991 526,299 300,715 Income 1,404,320 701,821 350,810 2,456,951 Expenses 1,417,945 617,310 281,613 2,316,868
A. NGAs
Overall financial data on NGAs for CY 2011 constitute 98.79% complete submission of F/S based on the consolidated data of the Government Accountancy Sector (“GAS”).
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B. LGUs
For LGUs, the financial data for CY 2011 were 98.1% of the total number of required submissions, with all provinces and cities registering 100% submission. Nationwide, eight regions, including the NCR, posted 100% submission of financial statements of all their respective LGUs.
C. GOCCs
For GOCCs, the percentage of submission for CY 2011 was 84.0%.
The list of agencies without submitted F/S is appended herewith as Annex “G”.
VII. BUDGET UTILIZATION A. By Agency
Table II.6-A. Budget Utilization by Agency
Appropriations/ Corporate Operating
Budget Allotments Expenditures
Balance Obligations Disbursements (in Million Pesos)
NGAs PS 508,317 503,391 432,455 4,926 MOOE 922,126 864,676 797,887 57,450 CO 730,959 629,019 503,566 101,940 Sub-total 2,161,402 1,997,086 1,733,908 164,316
LGUs
PS 82,741 79,146 68,829 3,595 MOOE 111,751 93,778 77,403 17,973 CO 68,495 43,960 35,879 24,535 Sub-total 262,987 216,884 182,111 46,103
GOCCs
PS 77,685 69,362 73,922 8,323 MOOE 559,620 525,205 319,785 34,415 CO 209,709 100,853 95,183 108,856 Sub-total 847,014 695,420 488,890 151,594 Total 3,271,403 2,909,390 2,404,909 362,013
The total cash disbursements in CY 2011 included prior years’ payables paid in 2011. For NGAs, the data on disbursement were sourced from the Annual Report on Allotments, Obligations and Disbursements (“AOD”) for CY 2011. For LGUs and GOCCs, data were sourced from the regional submissions.
B. By Priority Program
The government embarked on two major priority programs in CY 2011 - the Disbursements Acceleration Program (“DAP”) and the Pantawid Pamilyang Pilipino Program (“4Ps”).
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Table II.6-B. Budget Utilization by Priority Program
Particulars Allotments Obligations Balance (in Million Pesos)
Disbursement Acceleration Program (DAP) 53,362 45,664 7,698 Pantawid Pamilyang Pilipino Program (4Ps) 17,812 16,665 1,147
The DAP was implemented by the Department of Budget and Management (“DBM”) in the fourth quarter of CY 2011 to fast track disbursements and push the economy upward. P72.11 billion was set aside for the DAP which included fast disbursing and high-impact projects like critical public works and agriculture infrastructure projects; housing, relocation and settlement projects; additional funding support for LGUs; rehabilitation of rail systems; peace efforts support projects; healthcare insurance for indigents; and human resource development training.
Out of the total funding, P53.362 billion was released to: Table II.6-B.1. Breakdown of DAP Budget Releases
Sector Amount (in Million Pesos)
NGAs 31,588 LGUs, through the DBM 2,415 GOCCs, through BTr-DOF 19,359
The 4Ps or the CCT Program of the DSWD is a human development program of the national government and a social protection strategy that invests in the health and education of poor children aged 0-14 years old. For FY 2011, the program released P15.807 billion to the beneficiaries, of which 19% or P3.003 billion was released for health and 51% or P8.062 billon for education. The program covers 78 cities and 968 municipalities in 79 provinces.
VIII. COMMON AUDIT FINDINGS A. Pecuniary Loss
Most audit findings categorically indicate pecuniary loss on the part of the government as a result of violations of law, rules and regulations. For CY 2011, unauthorized/irregular/unnecessary expenses, unliquidated cash advances, violations of the Procurement Act, underassessment/ undercollection, unutilized/ineffective projects, and lack of appropriation constituted the most number of cases where the public coffers suffered unwarranted loss as shown in the succeeding table:
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Table II.7-A. Common Audit Findings with Pecuniary Loss
Particular Total
No. of Findings
Amount (in Million Pesos)
1. Unauthorized/Irregular/Unnecessary expenses 1,642 18,653.516 2. Unliquidated Cash Advances 1,003 7,534.153 3. No bidding/Not in Accordance with Procurement Law 692 15,163.353 4. Underassessment/Undercollection 157 20,813.224 5. Unutilized/Ineffective Projects 104 13,583.533 6. Lack of appropriation 100 525.363 7. Unliquidated Fund Transfer 77 6,800.313 8. Delayed remittance/unremitted withholding tax/loans/premiums
of employees and other trust liabilities 73 750.910
9. Non-existent cash/unaccounted assets 49 1,199.753 10. Unimplemented projects/Unutilized funds 47 3,276.235 11. Shortages and malversation of funds 42 282.327 12. Delayed implementation of projects/ suspended projects 36 2,554.056 13. Unremitted/ Uncollected income/Accounts Receivables 34 3,511.810 14. Overpricing / excessive contract cost 34 1,117.419 15. Unsettled Suspensions/Disallowances/Charges 32 203.750 16. Fictitious claims/expenses 26 5,198.772 17. Untitled land purchased/ owned 17 390.671 18. Undeposited collections 9 149.658 19. Unrecouped advances/mobilization 6 107.860
B. Weak Internal Controls and Administrative Lapses
Some audit findings do not necessarily entail pecuniary loss to government, but are nevertheless deleterious to the effective and efficient discharge of public services and management of public resources. These are summarized in the table below: Table II.7-B. Common Audit Findings: Weak Internal Controls and Administrative Lapses
Particular Total
No. of Findings
Amount (in Million Pesos)
1. Delayed submission of contracts/accounts/ preparation of F/S 501 1,291.504 2. Incomplete documentation/undocumented accounts balances 389 7,589.587 3. Failure to prepare/reconcile Inventory Report with balances per
books 334 59,520.461
4. Failure to conduct/complete physical count of supplies and equipment 308 55,615.952
5. Failure to maintain SLs/Reconcile SLs with GL/Unsupported Balances/Dormant Accounts 239 2,039,855.987
6. Misclassification/misstatement of accounts 229 128,029.547 7. Failure to prepare BRS/unreconciled book and bank balances 139 8,361.768 8. Weak internal control 130 10,908.017 9. Lapses in operations/performance 35 17,561.162 10. Undisposed unserviceable property 34 369.418 11. Non-compliance with MOA/Agency Circular/Agency
Policy/Covenants 18 91,767.700
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Delayed submission of contracts/accounts/preparation of F/S posted the highest number of instances where COA discovered administrative lapses in the course of audits performed for CY 2011.
IX. SIGNIFICANT/PECULIAR AUDIT FINDINGS The CY 2011 audits yielded several significant and peculiar findings, among them:
A. NGS Audits
1. Bureau of Customs (“BOC”) – (a) Drawback of customs duties and
taxes found to be illegal was approved by BOC amounting to P26.072 billion. Also, the unaccounted tax certificates (“TCC”) as of December 31, 2011 amounted to P1.902 billion. These unaccounted TCCs have been recurring in previous years.
(b) Matured bonds/outstanding accounts of surety companies relative to warehousing in the total amount of P4.633 billion for CY 2011 and prior years have not been collected/settled, which strongly indicates lapses in the enforcement of existing operational procedures to collect/settle such matured bonds.
(c) Forty-four (44) surety companies have outstanding accounts in the amount of P1.198 billion.
2. DSWD CCT – Of the total disbursements/liquidation of P14.486
billion on 4Ps which were recorded in the books, only P10.716 billion were properly documented and verified as of December 31, 2011, leaving an unaccounted balance of P3.770 billion, thus affecting the reliability of the ending balances of the Cash in Bank – Local Currency, Current Account (“LCCA”) for various 4Ps accounts.
3. DBM – Accountability over the funds transferred/released to
LGUs from the Special Account in the General Funds (“SAGF”) 151 amounting to P2.609 billion could not be established because these were recorded as Subsidy to LGUs rather than Due from LGUs thereby understating the latter account by the same amount.
4. Toll Regulatory Board (“TRB”) – The recurring failure of
management to initiate a meeting of concerned government entities for the offsetting of accounts as proposed by Philippine Retirement Authority (“PRA”) prevented the Accountant to record in the books of accounts its obligation to PRA amounting to P2.810 billion, resulting in the understatement of the agency’s liabilities.
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5. Philippine Air Force (“PAF”) – Out of the total P12.3 billion cash
allocation received by the PAF from the DBM and from the AFP General Headquarters (“GHQ”) for the year 2011, only P10.7 billion was utilized due to the delay in the downloading of projects to procurement centers and in the conduct of bidding and procurement activities, thus, P1.6 billion or 13.17% intended for various programs/activities were reverted back to the National Treasury.
6. Department of Interior and Local Government (“DILG”) –
Allotments amounting to P1.043 billion were released for unprogrammed project/activities which were not supported by Physical and Financial Work Plan (“PFWP”) which should have shown, among others, the specific activities to be undertaken, the targeted outputs and the corresponding budget allocation to serve as guide in the disbursement of funds. This is contrary to the DAP of the government which aims to fast-track disbursements and push economic growth. As a result, corresponding project implementation has not taken off, negating the purpose of fast-tracking disbursement for high-impact projects.
7. Department of Transportation and Communications (“DOTC”) –
(a) The balance of Accounts Receivable (“A/R”) amounting to P799.785 million as of December 31, 2011 included conditional receivables of P796.799 million representing uncollected Development Rights Payments (“DRPs”) from the MRT Development Corporation for the air space above the undeveloped Stations of the Light Rail Transit System (“LRTS”) Phase I, which were under dispute, rendering the reported balance bloated. (b) The suspension of some airport/port projects with the total recorded value of P481.162 million, delayed/non-commissioning of the new air traffic control facility costing P510.221 million, and non-utilization of lighthouse spare parts/equipment worth P250.456 million not only caused delay in the achievement of their intended purposes/benefits but may also result in the incurrence of additional cost or wastage of government resources in the future.
8. National Labor Relations Commission (“NLRC”) Main/NCR –
Judgment awards of decided cases and cash bonds on appealed cases with an accumulated amount of P641.034 million which were maintained in a Fiduciary Trust Fund and deposited under Fiduciary Trust Account in UCPB and LBP for eight years since 2004 remained unremitted to the Bureau of Treasury, contrary to E.O. No. 338 dated May 17, 1996.
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9. Philippine Coast Guard (“PCG”) – PCG recorded the receipt of
Marine Environment and Protection Equipment and Supplies from the DOTC in the total amount of P319 million without complete documentation. The receipt included some pieces of equipment which were not requested. There was no report submitted by PCG Technical Inspection and Acceptance Committee.
10. UP System – The P169.430 million rentals for the UP-Ayala Techno
Hub property could not be verified due to lack of supporting documents, including the unsettled technical and auditorial issues raised previously on the P4.2 billion, 25-year lease contract entered into by the UP and the Ayala Land, Inc., delaying further the determination of the accuracy, reasonableness and validity of said project.
11. Office of Civil Defense (“OCD”) DND – (a) The joint venture of
Joavi Philippines, Inc.; Talon Security Consulting & Trade Ltd.; and Aquasports Boats and Yachts Co., Ltd. failed to deliver to the OCD 52 units of Rigid Hull Inflatable Boats by September 30, 2011, contrary to the stipulation in their contract, but OCD issued the Notice of Termination of contract only on January 12, 2012, in violation of the pertinent provisions of RA No. 9184. These boats could have been used in rescue and relief operations during the recent catastrophic floods in Metro Manila and provinces in Luzon caused by heavy monsoon rains.
(b) Out of the total funds received of P140.0 million from DND- Quick Response Fund (“QRF”) in 2008-2010, only P28.167 million or 20.12 per cent had been utilized as of December 31, 2011 due to inadequate planning, thus depriving the proposed beneficiaries of the intended benefits.
12. DOE – Philippine Energy Efficiency Project (“PEEP”) – The distribution of the five million Compact Fluorescent Lamp (“CFLs”) procured under Lot 1 of Component 1.2 National Residential Lighting Program of the PEEP at a total cost of P171.593 million, programmed to be distributed within a period of three months as per contract with GRM International, Inc. dated September 9, 2009, was not yet completed as at year-end of 2011 despite the lapse of two years and three months with 359,711 pieces costing P13.6 million remaining undelivered as of January 12, 2012. Further, the 2,533,705 Incandescent Bulbs (“IBs”) stored at GRM International, Inc. warehouse for disposal plus an undetermined number with the electric cooperatives in Mindanao remained undisposed of as at year-end of CY 2011.
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B. LGS Audits
1. On the full implementation of R.A. No. 10121, the Philippine Disaster Risk Reduction and Management (DRRM) Act of 2010 - The law provides that not less than 5% of the regular income of LGUs shall be set aside for Local DRRM Fund. Of the amount appropriated, 30% shall be earmarked for quick response fund while 70% shall be constituted into a special trust fund to support DRRM activities for five years.
a. Marikina – (1) Non-compliance with the full provisions of the law
and of City Ordinance No. 32, Series of 2011, and unavailability of a DRRM Plan, precluded the City to effectively manage their budgeted fund for LDRRM.
(2) The City has yet to implement fully the provisions of R.A. No. 10121 and its Implementing Rules and Regulations (“IRRs”) on the accounting of the LDRRMF and the reporting requirements thereon.
b. Manila - The LDRRMF appropriated by the City is less than the
five per cent ceiling. The nature of the activities cited in three programs overlapped while one project did not qualify within the context of program/projects that may be funded from the LDRRMF. In addition, disaster/calamity-related expenditures were not accurately consolidated such that reported utilization was misleading. Moreover, the unutilized balance of the LDRRMF was not constituted as a Special Trust Fund to be used solely for the purpose of supporting disaster risk reduction and management activities within the next five years. There was, likewise, incomplete reporting of LDRRMF utilization, and the unutilized balance of the LDRRMF was not constituted as a Special Trust Fund to be used solely for the purpose of supporting disaster risk reduction and management activities within the next five years.
c. Pasay – The City did not comply with the required composition of
the LDRRMC and has neither established the LDRRM Office nor prepared the LDRRM Plan.
2. Manila – (a) The City of Manila was unable to eliminate the
insufficiency of cash incurred in the previous year, hence, the cash available totaling P1.006 billion was still insufficient to cover its current liabilities, including taxes and other deductions withheld for remittance to the BIR, GSIS, PhilHealth, Pag-IBIG and other agencies amounting to P3.553 billion. Moreover, the practice of using part of cash withheld or received for remittance to the said agencies or for the implementation of specific project/program for other purposes
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violated Section 309 (b) of R.A. No. 7160, Section 122, Volume I of the Government Accounting and Auditing Manual (“GAAM”), and Section 337 of R.A. No. 7160.
(b) The City granted financial assistance in the amount of at least P1.404 billion to its officials and employees, as well as the national government personnel stationed in or assigned to the City from CY 2009 to June 2011 despite the cash deficit to pay its obligations. Also, the said expenses were erroneously charged against the appropriations of the City for maintenance and other operating expenses, contrary to Section 289, Volume I of the GAAM.
3. Tarlac City – The continuous incurrence of obligations resulted in
cash overdraft of P163.322 million as of December 31, 2011. Trust collections were misapplied and obligations due were not paid on time.
4. Audits focusing on Credit Financing transactions entered into by certain LGUs revealed the following:
a. Unutilized Loan Proceeds
o The plan of the Municipality of General Mariano Alvarez, Cavite to relocate about 85 informal settlers inside the existing municipal cemetery, in order to give way to its development, did not push thru despite the purchase and development of the lot for the new relocation site financed from the proceeds of loans from the LBP amounting to P14.0 million due to stoppage/discontinuity of negotiation with Gawad Kalinga to supply the materials and labor for the housing construction and in order for the beneficiaries to do their share of sweat equity.
b. Not Used for Intended Purpose
o The loan balance of Bacoor, Cavite with the GSIS Family Bank amounting to P62.910 million was settled through another loan from the DBP instead of utilizing its time deposits amounting to P85.0 million, resulting in obliging future internal revenue allotment (“IRA”) to pay said loan and interest thereof instead of availing full use of the IRA in favor of future programs and projects.
c. Completed Projects Not Utilized/Fully Utilized
o The Municipal Government of Pantabangan, Nueva Ecija has undertaken unplanned computerization project costing P15.964 million through debt financing, which project remains
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idle or unutilized despite its completion, hence rendering the said project futile.
o The materials recovery facility with composting sub-project and a lot with an area of 6,393 sq. m. purchased for school site costing P11.895 million and P28.768 million, respectively, which were financed partly by loan remain unused, thereby depriving the City Government of Antipolo and its constituents of the desired results and benefits expected from the projects. The City Government continues to pay interest on the loan contracted for the unutilized projects.
d. Project Not Yet Completed
o The cost of Aguioas Overflow Bridge in Naguilian, La Union funded out of loan with the LBP was not completed and was not yet used by the constituents, thus the purpose for which the loan was availed of was not achieved.
o Majayjay Falls Eco Tourism Park which was funded by a loan was never completed and put into operation since its construction in 2009 and became a wreckage without serving its purpose, thus resulting in wastage of the amount loaned.
o Construction, Rehabilitation and Expansion of Water System in the Municipality of Cataingan, Masbate funded out of the loan amounting to P70.0 million secured from the DBP was not completed within the contract time, contrary to the agreement entered into by and between the LGU and the contractor, thus depriving the targeted recipients of the benefits that could have been derived from its immediate use.
5. PDAF – utilization/non-utilization of fund
a. NCR – Unutilized fund amounting to P102.271 million in the
Cities of Manila, Makati, Marikina, and Pasig, thus, defeating their specific purposes and depriving the intended deficiencies of the socio-economic benefits sought to be derived therefrom.
b. Region VII - The failure of Lapu-Lapu City to implement various
programs/projects/activities relative to financial assistance received amounting to P59.372 million from other government units and from PDAF/Countrywide Development Fund of different legislators deprived the constituents of the benefits that could have been derived therefrom.
c. Region XI - The PDAF received by the City Government of
Davao from CYs 2000-2010, which remained unutilized, in the total amount of P25.080 million was reverted to the General Fund
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as source of funds for Supplemental Budget No. 1 of CY 2011 since priority projects and programs were not identified by the Office of the City Planning and Development; thus, the purpose for which the fund was created during that period was not achieved.
6. 20% Development Fund from IRA
a. Utilization of the fund
o Muntinlupa City - Of the 20% Development Fund amounting to P114.88 million, only 50.53% was utilized and P34.99 million was used for personal services, operating and administrative expenses of the City, contrary to DILG-DBM Joint Circular No. 1, series of 2005 dated September 20, 2005.
o Parañaque City - While essentially provided with actual funds, only 20 projects with a total cost of P77.701 million were obligated of which 11 costing P31.001 million were actually implemented and only one project costing P9.5 million was partially paid P5.0 million during the year denoting a very low utilization rate. In addition, of the P27.420 million continuing appropriation from the immediately preceding year, only P8.352 million was used for the payment of four completed projects.
o Taguig City - The projects/programs funded under the 20% Development Fund of the City Government for the CY 2011 amounting to P144.660 million were not implemented, thus attainment of desirable socio-economic developments and environmental management projects were not pursued. Further, some of the identified programs/projects are not in line with the guidelines set under DILG-DBM Joint Memorandum Circular (“JMC”) No. 1 dated September 20, 2005.
o Dagupan City - The proposed projects under the 20% Development Fund for CY 2011 were not approved by the Sangguniang Panlungsod in its Appropriation Ordinance, thus the related incurrence of expenses or contracts entered into by Management in the implementation of the development projects amounting to P26.562 million was not proper.
o Province of Quezon - The 20% Development Fund of the Province amounting to P107.866 million remained unutilized as of December 31, 2011, thus, depriving the intended beneficiaries of the maximum benefits that could be derived therefrom.
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o Lucena City - The 20% Development Fund of the City amounting to P49.848 million remained unutilized as of year-end of 2011.
b. Appropriated amount below the statutory ceiling of 20% of IRA
o Parañaque City - The appropriation of P133.997 million for development projects is less than the statutory requirement of 20% of the annual IRA as provided in Section 287 of R.A. No. 7160 and DILG and DBM JMC No. 1, s. 2005 dated September 20, 2005.
C. CGS Audits
1. BSP – (a) Non-compliance with the dividend computation based on
R.A. No. 7656 resulted in the underpayment of dividends paid to the National Government for years 2008 and 2009 amounting to P1.758 billion.
(b) Inappropriate recording of swap costs, contrary to paragraph 13 of Philippine Accounting Standards (“PAS”) 1 resulted in misstatements of affected accounts by P18.916 billion. (c) Using two different methods in determining the historical costs of foreign securities is contrary to the principle of consistency which resulted in the understatement of Trading Gain or Loss-Foreign Securities by P18.513 billion and understatement of the credit balance of Revaluation of International Reserve - FX Rate Fluctuation by P13.027 billion.
2. DBP – (a) Recognition of a miscellaneous liability for the residual
gain between the revaluation of foreign borrowings and derivative value of the foreign exchange risk cover overstated liabilities by P6.984 billion, in violation of the provisions of PAS 39, MB Resolution No. 1063, and BSP Circular No. 494.
(b) The Hybrid Tier 1 (HT1) securities were classified as Other Equity Instrument contrary to PAS 32, and the Revised Framework, BASEL Committee on Banking Supervision, resulting in the overstatement of capital funds by P5.699 billion and understatement of liabilities by P5.659 billion. In addition, the related transaction costs were not amortized contrary to PAS 39.
(c) Official Development Assistance (“ODA”) loans/foreign borrowings amounting to P9.842 billion withdrawn from various funders from 2008 to 2009 remained unutilized as of December 31,
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2011 which may result in the delay or non-attainment of the purposes for which such loans/borrowings were acquired.
3. LBP – Total past due obligations of eight commercial borrowers
amounting to P698.478 million were not fully secured by hard collateral, one of which has annotation of restrictions on title; and five out of eight were restructured without strengthening the Banks’ position, in violation of pertinent credit rules and regulations, putting the interest of the Bank at risk.
4. Philippine Postal Savings Bank, Inc. (“PPSBI”) – (a) Almost 78%
loan or a total of P193.086 million loan out of P248.181 million outstanding loan for Project D.R.I.V.E. accounts were past due, thereby casting doubt as to their collectibility.
(b) A loan of P75.0 million was granted to a borrower notwithstanding violations of the provisions stated in the Manual of Lending Operations resulting in the account becoming past due.
5. Home Guaranty Corporation (“HGC”) – (a) Foreclosed assets account
remained overstated by at least P1.603 billion, recorded at guaranty call instead of appraised values which is not in accordance with the provisions of PAS 36.
(b) HGC’s accumulated deficit of P12.771 billion continues to cast doubt on its ability to provide a viable shelter program for the homeless and underprivileged sectors of the society under Sections 5 and 7 of R.A. No. 8763, the HGC Act of 2000. (c) The approved guaranty lines of P222.286 billion are 1,615% of the guaranty capacity of P13.761 billion. (d) HGC has been operating on a negative working capital by P2.928 billion as at December 31, 2011.
6. Quedan and Rural Credit Guarantee Corporation (“QUEDANCOR”) –
The matured principal for Series A, B and C of QUEDANCOR Multi-Series Bonds amounting to P1.418 billion remained unpaid as at December 31, 2011, resulting in the accumulation of penalties amounting to P1.079 billion which were not recorded in the books, thereby understating the expense and liability accounts by the same amount.
7. Light Rail Transit Authority (“LRTA”) – Receipt of funds amounting to P4.5 billion by LRTA from DOTC on December 29, 2011, released to the latter by the DBM in October 2011 to cover the requirements for the expansion of MRT 3, was not proper. The fund transfer was
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Part II – Significant Audit Results 27
made pursuant to a Memorandum of Agreement (“MOA”) between LRTA and DOTC without any supporting work program, and with no bidding conducted yet by LRTA as the procurement agent of DOTC for the project. Moreover, the release of fund for MRT 3 was questionable as it is operating under Build-Lease-Transfer Agreement with Metro Rail Transit Corporation Limited.
A related audit finding was included in the Consolidated AAR of the DOTC for CY 2011.
8. Civil Aviation Authority of the Philippines (“CAAP”) – The
Philippine Civil Aviation has not regained its Category I (pass) status despite engaging the services of International Civil Aviation Organization (ICAO) consultants from 1996 to 2011 with a total amount of $14.835 million transferred to the Trust Fund account maintained by ICAO.
9. Philippine Aerospace Development Corporation (“PADC”) –
Revenues generated for the past 15 years were not sufficient to sustain its operations, with accumulated net losses over the years amounting to P166.0 million.
10. Manila International Airport Authority (“MIAA”) – Twenty-one (21)
abandoned aircraft were left parked and exposed to natural elements at the General Aviation area, depriving the MIAA of additional income and posing risk to the approaching and leaving aircraft as well as to the health and safety of the workers in the area.
11. National Electrification Administration (“NEA”) – Unexpended
Subsidy Fund balances of P29.71 million were not returned to NEA by the Electric Cooperatives.
D. SSS-SAO Audits
1. Province of Maguindanao (covering CYs 2007-2009) – Around P1.862 billion, granted as cash advances to two disbursing officers in amounts far exceeding their maximum accountabilities, were reportedly used to pay transactions of as high as P11.263 million. The transactions were not subjected to competitive public bidding. Moreover, these were supported with Official Receipts (“ORs”) which were either denied by the suppliers or issued by suppliers without permits or who cannot be located. The implementation of the reported projects was also unlikely, as these were found to be 96% deficient.
2. DPWH-ARMM (covering CYs 2007-2009) – Payments amounting to P1.123 billion to 112 suppliers/contractors were either not supported with documents and/or supported with documents that may be
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Part II – Significant Audit Results 28
considered spurious. Checks released to 103 suppliers/contractors and LGUs were encashed by only three individuals or deposited in two common accounts. These procurements were also not subjected to public bidding; 27 of these projects costing P422.797 million may be considered either not implemented or implemented but not in accordance with plans and specifications. These projects manifested deficiencies amounting to P363.432 million.
3. Office of the Regional Governor of ARMM (covering CYs 2007-
2009) – The grant and liquidation of cash advances by the disbursing officers amounting to P866.513 million are highly doubtful. These were granted without specific purpose and used for payments in amounts as high as P13.48 million in a single day which is highly improbable. These transactions were also not subjected to public bidding and not fully documented. Transactions worth P393.804 million were denied by the suppliers while others worth P347.198 million were supported with spurious invoices.
Funds for unbooked prior years' obligations amounting to P261.66 million were released and obligations paid, one day upon release of Notice of Cash Allocation (“NCA”), despite the absence of COA’s certification that the obligations were indeed valid, as required under Section 19 of the General Appropriations Act for Fiscal Year 2008. Of the 16 creditors/suppliers with alleged unpaid transactions ranging from P0.739 million to as high as P67.329 million, 14 did not yet exist at the time of transactions. Seven of them were located in mere residential houses, with five located in the same residence. Moreover, these transactions were not subjected to public bidding of which payments amounting to P32.02 million were supported with spurious invoices.
4. Selected LGUs in the Province of Maguindanao (covering CYs 2007-
2009) – The funds acknowledged received by 10 municipalities were not all deposited in their authorized depository accounts and were used for the implementation of various projects without the benefit of public bidding. Of the projects implemented, 50 projects were found deficient by P458.976 million. Of these, transactions amounting to P86.374 million were already denied by the concerned suppliers and contractors.
E. LSS-FAIO Audits
1. DPWH–NCR – Claims for repairs of motor vehicles (“MVs”) were
irregular since these were processed and paid without vital supporting documents required in DPWH, COA, OMB, MOF and MOTC issuances clearly defining the guidelines for the repair and maintenance of transport equipment. About 477 units of MVs were
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Part II – Significant Audit Results 29
repaired for a total cost of P141.93 million without LTO registration, 527 units were without memorandum receipts (“MRs”) and 526 units were without pre-repair inspection reports (“PRIR”). In addition, official receipts issued by the suppliers in 1,089 Disbursement Vouchers (“DVs”) amounting to P24.30 million for the repair of MVs were not submitted for reimbursed claims for repair expenses, hence the payments were disallowed in audit.
2. Malampaya Funds (allocated to the Provincial Government of
Palawan and the First Congressional District) – The Bids and Awards Committee (“BAC”) awarded the 217 infrastructure projects with total cost of P1.714 billion to the contractors without posting the Invitation to Apply for Eligibility and to Bid (“IAEB”) in the Government Electronic Procurement System (“PhilGEPS”) and in the agency website as required in Sections 8.2.1 and 21.2 of R.A. No. 9184. Without such posting, widest dissemination of IAEB and best prices for the projects were not secured.
3. MWSS (Cash Advances for payment of allowances/benefits for the
period 2005-2008) – Cash Advances amounting to P60.483 million for payment of allowances and benefits of COA Auditors assigned in MWSS for the period January 1, 2005 to May 31, 2008, were clearly in violation of law, and not properly accounted for in the books and liquidated as required under Section 168 of GAAM, Vol. I. Concealment and manipulation were employed to avoid proper accounting and liquidation.
4. Tacloban City Sub-District Engineering Office (“TCSDEO”) –
Management failed to complete the submission of the documents necessary to support the disbursements of government funds involving P152.770 million for the implementation of 49 infrastructure projects by TCSDEO as stated in the Notice of Suspensions (“NSs”) that matured into Notice of Disallowances (“NDs”), hence, the disbursements are deemed illegal for not complying with Section 4(6) of P.D. No. 1445.
PART III
ACTIONS TAKEN
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Part III – Actions Taken 31
I. AUDIT RECOMMENDATIONS
To address the common, significant and peculiar issues, problems, and violations of law, rules and regulations discovered in audit, certain recommendations were presented by the audit teams to the management of the Auditees, and reiterated in the AARs. These recommendations to Management are summarized below:
A. Common
1. Unauthorized/Irregular/Unnecessary Expenses
● Direct the concerned officials to explain/justify the irregular disbursement of funds. If justification is not acceptable, cause the immediate refund of the amounts involved from the claimants or from all persons who authorized and/or approved the payments.
● Exercise prudence in the discharge of fiscal responsibility particularly the disbursement of funds to avoid wastage of government funds and property.
● Enhance the review process as well as supervision of the processing of claims.
2. Unliquidated Cash Advances
● Strictly implement the provisions of Section 4.1.3 of COA Circular No. 97-002 on the grant, utilization and liquidation of cash advances.
● Demand immediate liquidation of the cash advances and/or return the unused balance.
● Impose the sanction of suspension of salaries. ● Exhaust all possible means to locate the whereabouts of officials
and employees who are no longer connected with the Auditee and require them to immediately liquidate and/or refund their unliquidated cash advances.
● Require the liquidation of outstanding cash advances by retiring employees prior to and as a condition to the payment of any claim or issuance of the clearance.
3. No Bidding/Not in Accordance with Procurement Law
● Investigate the bidding and awarding of the contracts and hold liable all those involved in the non-observance of R.A. No. 9184.
● Enforce strict compliance with applicable laws, rules and regulations on all procurement transactions.
4. Underassessment/Undercollection
● Exert efforts and initiate other measures to enforce collection of the agency’s outstanding receivables and exercise proper control and monitoring of amounts due the agency.
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5. Unutilized/Ineffective Projects ● Take the necessary remedial measures to prevent the equipment/
facilities/projects from further deterioration and damage. ● Provide adequate security measures to safeguard the assets. ● Explore all the possibilities on how to make use of the equipment/
projects to recover part of the cost invested by the agency. ● Coordinate with other government agencies involved in
implementing infrastructure projects to avoid overlapping with projects of the DPWH.
● Undertake accurate planning of the procurement activities to ensure that the funds received for the projects are properly utilized and conduct inspection/evaluation on the unutilized equipment/ project to determine their present status and hold persons accountable for committed irregularity, if any.
● For ineffective non-infrastructure projects, intensify the information dissemination and make use of the available funds to attract potential beneficiaries of the project.
● Revisit/review the policies and procedures in the conduct of the program to attract more interested and qualified beneficiaries.
6. Lack of Appropriation ● Employ control measures to decline processing of expenditures
without appropriations.
7. Unliquidated Fund Transfers ● Require the submission of the liquidation reports pertaining to the
unliquidated balances together with the Credit Notice (“CN”) issued by the Resident Auditor and refund any unutilized balance.
● Strictly enforce liquidation of fund transfers by implementing agencies pursuant to the provisions of COA Circular No. 94-013 dated December 13, 1994 and the provisions of the MOA.
● Refrain from granting additional fund transfers to IAs with outstanding balances without requiring the liquidations of the previous ones.
● Continuously send demand letters to the head of recipient agencies to submit liquidation reports of the funds entrusted to them.
8. Delayed or Non-remittance of Taxes Withheld/Loans/Premiums of Employees and Other Trust Liabilities ● Follow strictly the provisions on withholding of taxes and remit
the same within the prescribed period. ● Require the Accountant to remit promptly all deductions and
contributions due the GSIS, Pag-IBIG and PhilHealth to avoid
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penalties and surcharges as well as suspension of privileges of the members.
9. Non-existent Cash/Assets
● Create a task force to conduct within a specified timeframe detailed analysis of cash/PPE accounts and determine the causes of discrepancies between the book and bank/inventory report balances.
● Pinpoint responsibility for the loss of assets, if any, and hold the concerned persons accountable for said loss. Otherwise, prepare guidelines on how the non-existing assets could be adjusted and if warranted, request for authority to write-off from the COA.
10. Unimplemented Projects
● Undertake bidding and award of contract only after the detailed engineering investigation, survey and design, clearances, etc. for the project have been sufficiently carried out as provided in the IRR of R.A. No. 9184.
● Strictly follow the guidelines set forth under the Regional Project Monitoring and Evaluation System (“RPMES”) to ensure the early detection of problems that would impede project implementation.
11. Shortages and Malversation of Funds
● Initiate administrative and criminal charges against persons liable for the shortages and malversed funds.
12. Delayed/Suspended Implementation of Projects
● Strictly monitor project implementation and ensure that the project is on schedule and, if necessary, issue a suspension once the slippage is more than negative 15%.
● Facilitate the issuance of variation orders and speed-up the settlement of the road right of way (“RROW”) problems and resolution of other issues/problems relating to suspended projects so that the projects may be resumed.
● Set a definite time table for the resumption of works and impose liquidated damages and terminate or rescind contracts on infrastructure projects with negative slippages.
● Take appropriate action to cause the immediate completion of the project and enforce legal action against the contractor for damages or to recover any amount of losses.
13. Unremitted Income
● Instruct the concerned offices to remit the unutilized collections, interest income and balances of trust receipts to the Bureau of Treasury in accordance with existing rules and regulations.
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14. Overpricing/Excessive Contract Cost
● Abide strictly by and enforce the rules and procedures in the preparation of cost estimates for all infrastructure projects to avoid excessive contract costs.
● Take necessary actions for the immediate settlement/correction of the deficiencies noted in the technical review, evaluation of contracts, and in the inspection of the projects.
● Instruct the Accounting Division/Section to deduct from the billing of the remaining contracts the excess cost and recover any overpayments made to contractors.
15. Unsettled suspensions, disallowances and charges ● Strictly monitor the settlement of suspensions, disallowances and
charges as mandated by COA Circular No. 2009-006 and strictly enforce the provisions therein to ensure prompt settlement and avoid accumulation thereof.
16. Fictitious Claims/Expenses ● Investigate the fictitious transactions and if warranted initiate
administrative and criminal charges against the persons liable.
17. Untitled land ● Facilitate the registration of the land in the name of the agency to
establish ownership over the property and to avoid possible disputes.
18. Undeposited collections
● Monitor and ensure that the Cashiers/Collecting Officers deposit all collections regularly and intact to the Bureau of the Treasury or to any authorized government depository banks as required under existing regulations.
19. Unrecouped Advances to Contractors
● Demand the immediate refund of the remaining unrecouped advances from contractors or deduct the amount from the retention money or any claims due the contractor.
● Locate the whereabouts of the contractors with terminated/ rescinded contracts and take appropriate legal remedies/actions to recover the unrecouped advances.
● Impose sanction against the agency officials/personnel who may be determined to be liable for the non-recovery of the advance payments.
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20. Delayed Submission of DVs and F/S ● Promptly submit to the Office of the Auditors the F/S, reports and
disbursement vouchers and their supporting documents to facilitate the complete review and analysis of accounts and to affirm the reliability of the management’s assertion on the existence/occurrence, validity, accuracy and completeness of the recorded transactions.
21. Incomplete documentation
● The concerned agencies should submit/produce immediately the approved DVs and supporting documents of the paid claims, otherwise, appropriate sanctions should be imposed on the concerned officers and employees to include suspension of salaries as mandated by Sec. 122 of P.D. No. 1445.
22. Failure to reconcile inventory report with book balances (GL and SL) ● Instruct the concerned Supply Officers to: (a) promptly prepare the
Monthly Report of Supplies and Materials Issued (“MRSMI”) and submit the same on time to the Accountant for recording; and (b) maintain Stock Cards and reconcile property records periodically with the accounting records to detect discrepancies and effect immediate corrections, if necessary.
● Observe the perpetual system in recording purchases and use the MRSMI in recording issuances.
23. Failure to conduct/complete physical count of supplies and equipment
● Conduct a comprehensive physical inventory of property, plant and equipment and inventories and reconcile the results thereof with the accounting records.
● Maintain the Property, Plant and Equipment Ledger Card (“PPELC”) for all PPE items and Stock Cards for all inventories on stock.
● Require the Supply Officer to complete and submit the Report on the Physical Count of Property, Plant and Equipment (“RPCPPE”) with all information as to date of acquisition, cost of assets, etc. to the Accountant so that the latter can compute and recognize depreciation charges for all PPE accounts.
24. Failure to Maintain Subsidiary Ledgers (“SLs”)/Reconcile SLs with
General Ledger (“GL”)/Unsupported Balances/Dormant Accounts ● Create a committee to conduct the verification of the
undocumented/unreconciled balances by tracing prior years’ records and transactions, to fully identify/document the composition of the account.
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Part III – Actions Taken 36
● In the meantime that the unreconciled amounts are still not adjusted, make proper disclosure in the Notes to Financial Statements.
● For accounts that could no longer be documented, proper evaluation and disposition of the account should be initiated or steps should be undertaken for the write-off of the balance.
● Maintain updated SLs with relevant information to facilitate verification and determination of the composition/details of the account and reconcile the SL balances regularly with the controlling account in the GL to detect errors/discrepancies in recording and to effect immediate adjustment.
25. Incorrect Recording of Transactions/Misstatement of Accounts ● The accountants concerned should make the necessary adjusting
entries to correct the balances of affected accounts and strengthen the review and supervision over the work of subordinate personnel to avoid errors in recording transactions.
26. Failure to prepare Bank Reconciliation Statement (“BRS”) ● Verify the abnormal cash balances, reconcile the discrepancies of
the book and bank balances and effect the correcting/adjusting entries for the discrepancies/errors noted.
● Request monthly bank statements and prepare Monthly BRS on all bank accounts. In cases of delayed receipt of bank statements, make representations with the concerned depository banks for prompt submission of bank statements.
27. Weak internal control and non-compliance with MOA/Agency Circular/Agency Policy/Covenants ● Strengthen internal control procedures to prevent the occurrence
of errors and safeguard assets of the government from misappropriations, misuse and wastage.
● Ensure that MOA on all inter-agency fund transfers specified the projects to be undertaken under costs, which should be transferred to the implementing agency; prepare and submit corresponding reports of disbursements within five days after the end of each month to the Accountant.
● Return any unused balance of the trust funds upon completion of the projects.
28. Undisposed Unserviceable Property ● Dispose in accordance with the prescribed procedures, all
unserviceable assets to provide space which can be used for other purposes, and earn additional income from the disposal thereof.
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Part III – Actions Taken 37
B. Significant/Peculiar Audit Findings COA’s recommendations respecting significant and peculiar audit findings are contained in the AAR of the concerned Auditee, which can be viewed at the COA Website http://www.coa.gov.ph/.
II. SUMMARY STATUS OF ACTIONS TAKEN ON PRIOR YEAR’S AUDIT RECOMMENDATIONS
In the NGS and CGS, there were more audit recommendations in prior years that were fully implemented than recommendations that were not implemented. The opposite trend is true in the LGUs where prior year’s audit recommendations not implemented far exceeded the number of recommendations that were implemented, to wit:
Table III.1. Summary of Status of Actions Taken on Prior Year’s Audit Recommendations
Sector Implemented Partially Implemented Not Implemented Total
NGS 6,315 6,452 4,187 16,954 LGS 6,719 7,135 10,478 24,332 CGS 2,886 3,094 2,035 8,015
Total 15,920 16,681 16,700 49,301 % 32% 34% 34% 100%
III. SUSPENSIONS, DISALLOWANCES AND CHARGES Pursuant to its legal authority and mandate, COA issues Notices of Disallowance, Suspension or Charge, in the proper cases, against government officials/ employees and private parties liable for the transactions. A Notice of Disallowance (“ND”) is issued to disapprove in audit a transaction, either in whole or in part. The term applies to the audit of disbursements as distinguished from “Charge” which applies to the audit of revenues/receipts. A Notice of Suspension (“NS”) is a temporary disallowance covering transactions or accounts which are prima facie illegal/improper/irregular unless satisfactorily explained or justified by the responsible officers or until the requirements on matter raised in the course of audit are submitted or complied with. A Notice of Charge (“NC”) is issued to include items or add to an accountable officer’s accountability pertaining to the assessment, appraisal or collection of revenues, receipts or other income such as that arising from an under-appraisal, under-assessment or under-collection. As distinguished from “disallowance” which refers to the audit of expenditures, the term “charge” is generally used in connection with the audit of revenues/receipts.
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For CY 2011, the following were the Disallowances, Suspensions and Charges, in peso value/amounts:
Table III.2-A. Suspensions, Disallowances and Charges Issued in CY 2011
Sector Audit Action (in Million Pesos) Disallowances Charges Suspensions
NGS 1,519 45 116,119 LGS 1,219 36 3,533 CGS 8,769 2 2,012 SSS 1,404 - - LSS 347 9 -
Total 13,258 92 121,664 As of December 31, 2011, the status of Suspensions, Disallowances and Charges is: Table III.2-B. Suspensions, Disallowances and Charges by Audit Action
Audit Action Beginning Balance
January 1, 2011 Issued Settled Ending Balance December 31, 2011
(in Million Pesos) Suspensions 9,761 121,664 5,976 125,449 Disallowances 5,097 13,258 2,247 16,108 Charges 53,365 92 25.2 53,432
Table III.2-C. Suspensions, Disallowances and Charges by Sector
Audit Action Beginning Balance
January 1, 2011 Issued Settled Ending Balance December 31, 2011
(in Million Pesos) A. Suspensions
NGS 6,974 116,119 2,860 120,233 LGS 2,286 3,533 2,231 3,588 CGS 501 2,012 885 1,628
Total 9,761 121,664 5,976 125,449 B. Disallowances
NGS 1,056 1,519 63 2,512 LGS 954 1,219 49 2,124 CGS 2,636 8,769 2,135 9,270 SSS 0 1.404 0 1,404 LSS 451 347 0 798
Total 5,097 13,258 2,247 16,108 C. Charges
NGS 53,294 45 21 53,318 LGS 32 36 1 67 CGS 18 2 3 17 LSS 21 9 0.2 30
Total 53,365 92 25.2 53,432 IV. SUMMARY OF COA DECISIONS ON APPEALED CASES
Under the 2009 Revised Rules of Procedures of the COA (“RRPC”), decisions of auditors are appealable within six months to their respective Directors (Cluster or Regional) who have audit jurisdiction over the agency or jurisdiction over the subject matter, such as in Fraud or Special Audits. In addition to the appellate jurisdiction, the Cluster or Regional Director exercises original jurisdiction over
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Part III – Actions Taken 39
requests for relief from accountability for losses due to fortuitous events or natural calamities involving amounts in excess of P100,000.00 and for losses due to acts of man; e.g., theft, robbery, and arson, involving amounts exceeding P100,000.00 but not more than P500,000.00. The Director’s decision becomes final and executory unless appealed to the Adjudication and Settlement Board (“ASB”) or the Commission Proper (“CP”), composed of the Chairperson and the two Commissioners, depending on the jurisdictional amount or subject matter of the case. The ASB was abolished by the Commission Proper under COA Resolution No. 2012-001 dated March 22, 2012 to expedite the resolution of appealed cases, which were mostly appealed to the CP anyway. If the Director amends, modifies or alters the decision of the auditor, said decision is elevated to the CP for automatic review. Summarized below are the statistical data on decisions rendered by the Directors, the ASB and the CP in 2011. Table III.3-A. Decisions of the Commission Proper
Type of Cases No. of Cases Amount Involved
Amount Granted
Amount Denied
(in Million Pesos) Disallowances/Suspensions/Charges 51 1,584.296 34.885 1,549.411 Relief from Accountability 3 1.417 0.000 1.417 Write-Off 9 42.871 33.267 9.604 Condonation 4 0.431 0.309 0.122 Money Claim 25 252.099 59.292 192.807 Motion for Reconsideration 15 764.778 0.582 764.196 Other Matters 16 301.738 301.678 0.060 Administrative Cases 7 - - -
Sub-Total 130 2,947.630 430.013 2,517.617 Table III.3-B: Decisions of the Adjudication and Settlement Board
Type of Cases No. of Cases Amount Involved
Amount Granted
Amount Denied
(in Million Pesos) Disallowances/Suspensions/Charges 80 25.936 9.664 16.272 Relief from Accountability 65 55.760 40.382 15.378 Write-Off 16 4.236 2.482 1.754 Condonation 1 0.036 0.036 -
Total 162 85.968 52.564 33.404
Table III.3-C. Decisions of the Directors in the Central Office
Type of Cases No. of Cases Amount Involved
Amount Granted
Amount Denied
(in Million Pesos) Disallowances/Suspensions/Charges 141 54,285.699 66.994 54,217.705
NGS 60 53,339.145 32.709 53,306.436 CGS 53 490.345 32.493 457.852 LGS 4 1.943 1.792 0.151 LSS 24 454.266 - 454.266
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Part III – Actions Taken 40
Type of Cases No. of Cases Amount Involved
Amount Granted
Amount Denied
(in Million Pesos)
Relief from Accountability 14 5.984 5.320 0.664 NGS 5 2.823 2.609 0.214 LGS 1 1.811 1.811 0.000 LSS 8 1.350 0.900 0.450
Total 155 54,291.683 72.314 54,218.369
Table III.3-D. Decisions of the Directors in the Regional Offices
Type of Cases No. of Cases Amount Involved
Amount Granted
Amount Denied
(in Million Pesos) Disallowances/Suspensions/Charges 255 810.669 80.294 730.405
CAR 26 17.579 2.253 15.326 I 16 102.327 52.218 50.109 II 22 93.246 2.975 90.271 III 9 27.081 - 27.081 IV 28 156.267 5.908 150.359 V 14 12.711 3.590 9.121 VI 16 11.530 0.781 10.749 VII 15 36.135 - 36.135 VIII 10 76.488 - 76.488 IX 21 100.001 0.009 99.992 X 2 5.040 - 5.040 XI 23 18.905 0.501 18.404 XII 5 14.666 - 14.666 XIII 48 138.723 12.059 126.664
Relief from Accountability 64 109.488 93.800 15.688
CAR 5 1.296 0.969 0.327 I 4 2.741 2.433 0.308 II 4 2.793 - 2.793 III 16 6.356 6.356 - IV 7 17.721 17.721 - V 1 0.386 - 0.386 VII 8 1.350 0.900 0.450 VIII 2 0.444 0.444 - IX 4 62.910 62.910 - X 2 0.214 0.153 0.061 XI 2 0.051 - 0.051 XII 3 1.440 1.440 - XIII 5 11.724 0.412 11.312 ARMM 1 0.062 0.062 -
Motion for Reconsideration-Reg. II 1 2.019 1.396 0.623 Other Matters-Region VIII 1 48.239 0 48.239
Total 321 970.445 175.480 794.955
V. REFERRAL OF CASES TO THE OFFICE OF THE OMBUDSMAN
(OMB) AND TO OTHER GOVERNMENT AGENCIES
A total of 744 cases, involving an aggregate amount of P7.430 billion, resulting from COA audit findings, have been referred to the OMB or referred to other government agencies as of CY 2011.
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Part III – Actions Taken 41
Table III.4. Referral of Cases to the OMB and Other Government Agencies
Office No. of Cases
Amounts Involved
(in Million Pesos)
Malversation Violation of R.A. No. 3019 Others
No. of Cases
Amount (in Million
Pesos) No. of Cases
Amount (in Million
Pesos) No. of Cases
Amount (in Million
Pesos) LSS (FAIO) 33 4,930.142 - - 33 4,930.142 - - Region I 42 74.545 42 74.545 - - - - Region II 35 111.197 2 10.288 1 13.000 32 87.909 Region III 14 22.862 14 22.862 - - - - Region IV 89 112.073 26 48.147 - - 63 63.926 Region V 64 130.672 43 65.124 - - 21 65.548 Region VI 125 476.483 125 476.483 - - - - Region VIII 1 0.128 1 0.128 - - - - Region IX 67 100.378 32 31.064 3 12.054 32 57.260 Region X 148 1,140.474 48 41.219 37 176.912 63 922.343 Region XI 33 32.108 28 29.775 3 2.068 2 0.265 Region XIII 44 93.611 44 93.611 - - - - ARMM 3 119.535 1 0.642 - - 2 118.893 CAR 46 85.726 45 85.482 1 0.244
Total 744 7,429.934 451 979.370 78 5,134.420 215 1,316.144 Of the total 744 cases, 451 pertained to Malversation cases involving P979.37 million, 78 were for Violations of R.A. No. 3019 (Anti-Graft and Corrupt Practices Act) with an aggregate value of P5.134 billion, and 215 attributed to other offenses involving P1.316 billion which include unliquidated cash advances, failure to render accounts, among others. The details of these cases are further broken down into current and prior years, as follows: Table III.4-A Malversation Cases Referred to the OMB and Other Government Agencies
Office No. of Cases
Amounts Involved
(in Million Pesos)
CY 2011 Prior Years No. of Cases
Amount (in Million Pesos)
No. of Cases
Amount (in Million Pesos)
Region I 42 74.545 10 17.383 32 57.162 Region II 2 10.288 2 10.288 - - Region III 14 22.862 3 1.716 11 21.146 Region IV 26 48.147 - - 26 48.147 Region V 43 65.124 4 8.101 39 57.023 Region VI 125 476.483 11 24.727 114 451.756 Region VIII 1 0.128 1 0.128 - - Region IX 32 31.064 2 11.207 30 19.857 Region X 48 41.219 48 41.219 - - Region XI 28 29.775 3 2.610 25 27.165 Region XIII 44 93.611 8 6.072 36 87.539 ARMM 1 0.642 1 0.642 - - CAR 45 85.482 3 24.010 42 61.472
Total 451 979.370 96 148.103 355 831.267 Table III.4-B Violation of R.A. No. 3019 Referred to the OMB and Other Government Agencies
Office No. of Cases
Amounts Involved
(in Million Pesos)
CY 2011 Prior Years No. of Cases
Amount (in Million Pesos)
No. of Cases
Amount (in Million Pesos)
LSS (FAIO) 33 4,930.142 8 2,263.877 25 2,666.265 Region II 1 13.000 1 13.000 - - Region IX 3 12.054 - - 3 12.054 Region X 37 176.912 37 176.912 - - Region XI 3 2.068 3 2.068 - - CAR 1 0.244 1 0.244 - -
Total 78 5,134.420 50 2,456.101 28 2,678.319
AUDIT PERFORMANCE SUMMARY REPORT COMMISSION ON AUDIT For Calendar Year 2011
Part III – Actions Taken 42
Table III.4-C Other Cases Referred to the OMB and Other Government Agencies
Office No. of Cases
Amounts Involved
(in Million Pesos)
CY 2011 Prior Years No. of Cases
Amount (in Million Pesos)
No. of Cases
Amount (in Million Pesos)
Region II 32 87.909 - - 32 87.909 Region IV 63 63.926 32 45.846 31 18.080 Region V 21 65.548 3 4.198 18 61.350 Region IX 32 57.260 - - 32 57.260 Region X 63 922.343 63 922.343 - - Region XI 2 0.265 2 0.265 - - ARMM 2 118.893 2 118.893 - -
Total 215 1,316.144 102 1,091.545 113 224.599 Of the 33 cases referred by LSS-FAIO to OMB, 25 amounting to P2.666 billion were pending at the beginning of CY 2011, 8 involving P2.264 billion were filed during the year. Three cases involving P15.493 million were archived/closed/terminated, leaving a balance of 30 pending cases amounting to P4.915 billion at the end of the year. Table III.4-D. Cases referred by LSS-FAIO to the OMB
As of January 1, 2011
Filed/Referred CY 2011 Total
Archived/Closed/ Terminated
CY 2011 As of
December 31, 2011
No. Amount No. Amount No. Amount No. Amount No. Amount 25 2,666.265 8 2,263.877 33 4,930.142 3 15.493 30 4,914.649
The COA is closely working with the OMB to ensure the successful investigation and prosecution of cases against officials and employees involved in graft and corruption, and violation of pertinent laws and rules in the government operations. The COA and OMB formed a Joint Investigation Team (“JIT”) in April 2012 to give priority attention to the investigation and prosecution of selected high profile-high value cases referred in previous years and concluded audits as of July 2012. Table III.4-E. Cases Under Investigation by COA-OMB JIT
Cases Year Referred to OMB
Amount Involved (in Million Pesos)
Utilization of the Palawan Malampaya Fund 2011 1,782.000 Anomalies in the QUEDANCOR Swine Program 2009-2011* 1,481.123 DA-GMA Farm Inputs Fund 2010 728.000 AFP-RSBS Investments 2009 266.589 DA fertilizer fund scam 2009 137.499 Procurement of helicopters by PNP 2012 104.985 Selected transactions of the GSIS 2009 63.975 MWSS allowances and benefits 2011 60.484 Procurement of rubber boats by the Philippine Navy 2009 50.000
Total 4,674.655 *Separate audits conducted on the various QUEDANCOR District Offices filed in different years
AUDIT PERFORMANCE SUMMARY REPORT COMMISSION ON AUDIT For Calendar Year 2011
Part III – Actions Taken 43
VI. RECOVERIES AND REFUNDS
A. Administrative Recoveries
The NDs and NCs issued by the Auditors which were not appealed, and the decisions rendered by the Directors, ASB and CP which were likewise not appealed, become final and executory. The agency head is notified of the finality of the decisions through the issuance of a Notice of Finality of Decision (“NFD”) by the concerned Auditor or Director for decisions they rendered, by the General Counsel for ASB decisions, and by the Commission Secretary for CP decisions. The corresponding COA Order of Execution (“COE”) is issued by the concerned Director for his/her decision and that of the Auditor which became final and executory, and by the General Counsel for decisions rendered by the ASB, CP and the Supreme Court to enforce a settlement of an audit disallowance or charge. In 2011, a total of P256.962 million were refunded to/recovered by the government.
Table III.5. Recoveries and Refunds in CY 2011
Sector/ Office
Amount Refunded/Recovered Total CER/AOM Auditor's
ND/NC CD/ASB Decision
CP Decision
SC Decision
(in Million Pesos) LSS-ALSO - 4.176 3.100 - 0.856 8.132 LSS-FAIO - 0.214 - - - 0.214 CGS 0.380 21.143 0.119 - 113.236 134.878 NGS 1.553 23.141 6.820 0.057 1.449 33.020 LGS - 0.205 - - - 0.205 CAR - 0.098 - - - 0.098 I - 6.331 - - - 6.331 II 1.591 2.966 - - - 4.557 III 0.050 10.074 - - - 10.124 IV - 5.402 - - - 5.402 V 0.252 5.742 0.014 - - 6.008 VI 1.683 11.106 0.003 0.862 - 13.654 VII 0.016 0.953 - - - 0.969 VIII - 3.661 - - - 3.661 X - 2.793 - - - 2.793 XI - 14.319 1.082 - - 15.401 XII 0.036 1.706 - - - 1.742 XIII 5.087 3.726 - - - 8.813 ARMM 0.960 - - - - 0.960
Total 11.608 117.756 11.138 0.919 115.541 256.962 B. Supreme Court Decisions
In 2011, the SC promulgated nine decisions on Petitions for Certiorari of CP Decisions, eight of which upheld these Decisions. Of the eight, five decisions ruled to refund the disallowed amounts, two did not require the persons liable to refund the disallowance on the ground of good faith; while one did not involve a disallowance, but the audit jurisdiction of COA over the Boy Scouts of the Philippines. The five decisions where refunds were ordered are as follows:
AUDIT PERFORMANCE SUMMARY REPORT COMMISSION ON AUDIT For Calendar Year 2011
Part III – Actions Taken 44
• Home Guaranty Corporation (“HGC”), G.R. No. 194054, January 11, 2011 – involving the payment of benefits to separated officers and employees under the Early Separation Incentive Program in the total amount of P203.857 million;
• Land Bank of the Philippines, Ipil Branch, Zamboanga del Sur, G.R. No. 167219, February 8, 2011 – involving the payment for undelivered cattle amounting to P3.115 million;
• City Government of Surigao, G.R. No. 195393, June 7, 2011 – involving the payment of foliar fertilizer amounting to P3.249 million;
• Government Service Insurance System (“GSIS”), G. R. No. 162372, October 19, 2011 - whose Employees Loyalty Incentive Plan/Retirement Financial Plan was declared void and recipients of retirement pay were ordered to refund the total amount of P65.628 million; and
• Cooperative Development Authority (“CDA”), G.R. No. 157838, March 8, 2011 - relative to the procurement of computers.
Significantly, the payment of Exemplary Public Service Award to 3-term councilors of the City Government of Manila totaling P9.923 million was not required to be refunded by the SC, although the COA disallowance was affirmed. The same disposition was reached in the rice allowance totaling P1.865 million granted by the NEA.
VII. AUDIT OF INTELLIGENCE FUNDS Intelligence and Confidential Funds are audited by the Intelligence and Confidential Funds Audit Unit (“ICFAU”), Office of the COA Chairperson, pursuant to COA Circular Nos. 2003-002 and 2003-003, both dated July 30, 2003, for NGAs and GOCCs, and LGUs, respectively.
For CY 2011, the ICFAU received liquidation reports involving a total of P4.248 billion of cash advances for intelligence and confidential expenses pertaining to current and prior years. Of this total amount, liquidation reports worth P1.633 billion were allowed in audit for which credit notices were issued, while P2.243 billion were issued deficiency memos and returned to the Accountable Officers for submission of certain requirements. At year end, P2.615 billion worth of liquidation reports submitted were still under audit. Table III.6. Audit of Intelligence Funds
Sector
Amount of Liquidation Reports (in Million Pesos) Balance
Received Allowed and Issued Credit Advices
Issued Deficiency Memos
(A) (B) (C) (D) LGS 2,782.759 1,017.739 1,259.486 1,765.020 NGS 1,156.820 380.097 782.315 776.723 CGS 308.226 235.435 200.810 72.791
Total 4,247.805 1,633.271 2,242.611 2,614.534
AUDIT PERFORMANCE SUMMARY REPORT COMMISSION ON AUDIT For Calendar Year 2011
Part III – Actions Taken 45
VIII. THE WAY FORWARD
This report sums up the audit functions rendered by COA for CY 2011, in faithful adherence to its constitutional mandate under Article IX-D of the 1987 Philippine Constitution, the legal framework under P.D. No. 1445 and other applicable laws, and the various rules and regulations. As a vibrant partner in nation-building, COA is fully committed to the promotion of good governance, transparency and accountability in the public service. In pursuit thereof, COA has adopted four (4) major thrusts for 2011-2014, namely:
• Integrity and Independence • Organizational Efficiency • Professionalism and Technical Competence • Strategic Partnerships and Linkages
These thrusts constitute the roadmap of COA in the next three years and completely support the Philippine Development Plan of the Aquino Administration and its Social Contract with the Filipino people. A meaningful audit would assure the public and taxpayers that the funds and other resources used for the different priority areas of development of the 16-point agenda were expended accordingly. We hope that the 2011 Audit Performance Summary Report on the audit functions of COA will serve as useful and reliable tools of our decision and policy-makers.
ANNEXES
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Annex “A” 1 of 10
ANNEX “A”
NATIONAL GOVERNMENT AGENCIES List of Auditees I. Departments/Head Offices/Stand Alone Agencies Congress of the Philippines Senate of the Philippines Senate Electoral Tribunal Commission on Appointments House of Representatives House of Representatives Electoral Tribunal Office of the President Office of the President - Proper Commission on Information & Communication Technology Early Childhood Care and Development Council National Computer Center National Telecommunication Commission Telecommunications Office Mindanao Development Authority Office of the Presidential Adviser on the Peace Process Office of the Special Envoy on Transnational Crime Presidential Anti-Organized Crime Commission Office of the Vice President Department of Agrarian Reform Office of the Secretary Department of Agriculture Office of the Secretary Agricultural Credit Policy Council Bureau of Fisheries and Aquatic Resources Cotton Development Administration Fertilizer and Pesticide Authority Fiber Industry Development Authority Livestock Development Council National Agricultural and Fishery Council National Meat Inspection Services Philippine Carabao Center Philippine Center for Post Harvest and Modernization (formerly BUPRE) Agricultural Training Institute Bureau of Animal Industry Bureau of Agricultural Statistics Bureau of Agricultural Research Bureau of Plant Industry Bureau of Soils and Water Management National Fisheries Research & Development Institute Department of Budget and Management Department of Budget and Management
AUDIT PERFORMANCE SUMMARY REPORT COMMISSION ON AUDIT For Calendar Year 2011
Annex “A” 2 of 10
Government Procurement Policy Board-Technical Support Office
Procurement Services Department of Education Office of the Secretary National Book Development Board National Council for Children's Television National Museum Philippine High School for the Arts National Education Testing and Research Center School Health and Nutrition Center Educational Developments Projects Implementing Task Force Bureau of Alternative Learning Systems Bureau of Elementary Education Bureau of Secondary Education State Colleges and Universities National Capital Region Eulogio "Amang" Rodriguez Institute of Science and Technology Marikina Polytechnic College Philippine Normal University Philippine State College of Aeronautics Polytechnic University of the Philippines Rizal Technology University Technological University of the Philippines University of the Philippines University of the Philippines - Diliman UP-Manila/Philippine General Hospital Region I Don Mariano Marcos Memorial State University Ilocos Sur Polytechnic State College Mariano Marcos State University North Luzon Philippines State College Pangasinan State University University of Northern Philippines Cordillera Administrative Region Abra State University Apayao State College Benguet State University Ifugao State University Kalinga-Apayao State College Mountain Province State Polytechnic College Region II Batanes State College Cagayan State University Isabela State University Nueva Vizcaya State University Quirino State University
AUDIT PERFORMANCE SUMMARY REPORT COMMISSION ON AUDIT For Calendar Year 2011
Annex “A” 3 of 10
Region III Aurora State College of Technology Bataan Peninsula State University Bulacan Agricultural College Bulacan State University Central Luzon State University Don Honorio Ventura Technological State University Nueva Ecija University of Science and Technology Pampanga Agricultural College Philippine Merchant Marine Academy Ramon Magsaysay Technological University Tarlac College of Agriculture Tarlac State University Region IV-A (CALABARZON) Batangas State University Cavite State University Laguna State Polytechnic University Southern Luzon State University University of Rizal System Region IV-B (MIMAROPA) Marinduque State College Mindoro State College of Agriculture and Technology Occidental Mindoro State College Palawan State University Romblon State University Western Philippines University Region V Bicol University Camarines Norte State College Camarines Sur Polytechnic Colleges Catanduanes State Colleges Central Bicol State University of Agriculture Dr. Emilio D. Espinosa Sr. Memorial State College of Agriculture and Technology Partido State University Sorsogon State College Region VI Aklan State University Capiz State University Carlos C. Hilado Memorial State College Guimaras State College Iloilo State College of Fisheries Negros State College of Agriculture Northern Iloilo Polytechnic State College Northern Negros State College of Science and Technology University of Antique Western Visayas College of Science and Technology West Visayas State University
AUDIT PERFORMANCE SUMMARY REPORT COMMISSION ON AUDIT For Calendar Year 2011
Annex “A” 4 of 10
Region VII
Bohol Island State University Cebu Normal University Cebu Technological University Negros Oriental State University Siquijor State College Region VIII Eastern Samar State University Eastern Visayas State University Leyte Normal University Naval State University Northwest Samar State University Polompon Institute of Technology Samar State University Southern Leyte State University University of Eastern Philippines Visayas State University Region IX Basilan State College J.H. Ceriles State College Jose Rizal Memorial State University Western Mindanao State University Zamboanga City State Polytechnic College Zamboanga State College of Marine Science and Technology Region X Bukidnon State University Camiguin Polytechnic State College Central Mindanao State University Mindanao University of Science and Technology MSU - Iligan Institute of Technology Misamis Oriental State College of Agriculture and Technology Northwestern Mindanao State College of Science and Technology Region XI Davao del Norte State College Davao Oriental State College of Science and Technology Southern Philippines Agri-Business and Marine and Aquatic School of Technology University of Southeastern Philippines Region XII Cotabato City State Polytechnic College Cotabato Foundation College of Science and Technology Sultan Kudarat State University University of Southern Mindanao Region XIII (CARAGA) Agusan del Sur State College of Agriculture and Technology Caraga State University Surigao del Sur State University
AUDIT PERFORMANCE SUMMARY REPORT COMMISSION ON AUDIT For Calendar Year 2011
Annex “A” 5 of 10
Mindanao State University - General Santos City Surigao State College of Technology ARMM Adiong Memorial Polytechnic State College Mindanao State University MSU-Tawi-Tawi College of Technology and Oceanography Sulu State College Tawi-tawi Regional Agricultural College Department of Energy Office of the Secretary Department of Environment and Natural Resources Office of the Secretary Environmental Management Bureau Land Registration Authority Mines and Geosciences Bureau National Commission on Indigenous People National Mapping and Resource Information Authority Land Management Bureau Forest Management Bureau Protected Areas and Wildlife Bureau Pasig River Rehabilitation Commission Department of Finance Office of the Secretary Bureau of Customs Bureau of Customs - MICP Bureau of Customs - NAIA Customhouse Bureau of Customs - Port Area Bureau of Internal Revenue Bureau of Local Government Finance Bureau of the Treasury-Proper Central Board of Assessment Appeals Cooperative Development Authority Fiscal Incentives Review Board Insurance Commission Municipal Development Fund Office National Tax Research Center Privatization Management Office Department of Foreign Affairs Office of the Secretary Foreign Service Institute Technical Cooperation Council of the Philippines UNESCO National Commission of the Philippines Philippine Visiting Forces Agreement Commission Department of Health Office of the Secretary Amang Rodriguez Memorial Medical Center
AUDIT PERFORMANCE SUMMARY REPORT COMMISSION ON AUDIT For Calendar Year 2011
Annex “A” 6 of 10
Bureau of Quarantine
Commission on Population Dr. Jose Fabella Memorial Hospital Dr. Jose N. Rodriguez Memorial Hospital Jose R. Reyes Memorial Medical Center National Children's Hospital National Nutrition Council Philippine Orthopedic Center Quirino Memorial Medical Center Valenzuela Medical Center San Lazaro Hospital National Center for Mental Health Rizal Medical Center San Lorenzo Ruiz Women's Hospital Food and Drugs Administration Research Institute for Tropical Medicine Tondo Medical Center East Avenue Medical Center Las Pinas General Hospital & Satellite Trauma Center Dept. of the Interior and Local Government Office of the Secretary Bureau of Fire Protections Bureau of Jail Management and Penology Local Government Academy National Police Commission Philippine National Police Philippine National Police-Special Action Force Philippine Public Safety College Department of Justice Office of the Secretary Bureau of Corrections Bureau of Immigrations National Bureau of Investigation Office of the Government Corporate Council Office of the Solicitor General Parole and Probation Administration Presidential Commission on Good Government Public Attorney's Office Department of Labor and Employment Office of the Secretary Institute for Labor Studies National Conciliation and Mediation Board National Labor Relations Commission National Maritime Polytechnic National Wages and Productivity Commission Philippine Overseas Employment Administration Professional Regulations Commission Technical Education and Skills Development Authority Bureau of Workers with Special Concerns
AUDIT PERFORMANCE SUMMARY REPORT COMMISSION ON AUDIT For Calendar Year 2011
Annex “A” 7 of 10
Department of National Defense Office of the Secretary Armed Forces of the Philippines General Headquarters Philippine Air Force Philippine Army Philippine Navy Presidential Security Group AFP Commissary Exchange Service AFP Medical Center AFP Dental Service Command 51st Engineer Brigade Naval Intelligence Security Force Philippine Navy Finance Center Manila Naval Hospital Philippine Marine Corps Naval Construction Brigade Naval Reserve Command Bonifacio Naval Station Government Arsenal National Defense College of the Philippines Office of the Civil Defense Philippine Veterans Affairs Office Veterans Memorial Medical Center Department of Public Works and Highways Office of the Secretary Road Board- Motor Vehicle Users' Charge (MVUC) Funds Department of Science and Technology Office of the Secretary Advanced Science and Technology Institute Food and Nutrition Research Institute Forest Product Research and Development Institute Industrial Technology Development Institute Metal Industry Research and Development Center National Academy of Science and Technology National Research Council of the Philippines Philippine Atmospheric, Geophysical and Astronomical Services Administration Philippine Council for Agriculture, Aquatic and Natural Resources Research and Development Philippine Council for Health Research and Development Philippine Institute of Volcanology and Seismology Philippine Nuclear Research Institute Philippine Science High School System Philippine Textile Research Institute Science Education Institute Science and Technology Information Institute Technology Application and Promotion Institute Philippine Council for Industry, Energy and Emerging Technology Research and Development Department of Social Welfare and Development Office of the Secretary
AUDIT PERFORMANCE SUMMARY REPORT COMMISSION ON AUDIT For Calendar Year 2011
Annex “A” 8 of 10
Council for the Welfare of Children and Youth Inter- Country Adoption Board Department of Tourism Office of the Secretary Intramuros Administration National Parks Development Committee Department of Trade and Industry Office of the Secretary Board of Investments Construction Industry Authority of the Philippines Construction Manpower Development Foundation Philippine Trade Training Center Product Development and Design Center of the Philippines Intellectual Property Office of the Philippines Public Private Partnership Center of the Philippines Department of Transportation and Communications Office of the Secretary Civil Aeronautics Board Land Transportation Franchising and Regulatory Board Land Transportation Office Maritime Industry Authority Office of the Transport Cooperatives Office for Transportation Security Philippine Coast Guard Toll Regulatory Board Legislative Executive Development Advisory Council National Economic and Development Authority Office of the Director-General National Statistical Coordination Board National Statistics Office Philippine Council for Sustainable Development Philippine National Volunteer Service Coordinating Agency Statistical Research and Training Center Tariff Commission Office of the Press Secretary (Presidential Communications Operations Office) Presidential Communications Operations Office Bureau of Broadcast Services Bureau of Communication Services National Printing Office News and Information Bureau Philippine Information Agency Presidential Broadcast Staff (RTVM) Presidential Communications Development and Strategic Planning Office Other Executive Offices Anti-Money Laundering Council Commission on Higher Education
AUDIT PERFORMANCE SUMMARY REPORT COMMISSION ON AUDIT For Calendar Year 2011
Annex “A” 9 of 10
Commission on the Filipino Language Commission on Filipinos Overseas Dangerous Drugs Board Energy Regulatory Commission Film Development Council of the Philippines Games and Amusement Board Housing and Land Use Regulatory Board Housing and Urban Development Coordinating Council Movie and Television Review and Classification Board National Anti-Poverty Commission National Water Resources Board National Archives of the Philippines Climate Change Commission National Commission on Culture and the Arts National Commission on Muslim Filipinos National Council on Disability Affair National Historical Commission of the Philippines National Intelligence Coordinating Agency National Library National Security Council National Youth Commission Optical Media Board Philippine Commission on Women (formerly NCRFW) Philippine Drug Enforcement Agency Philippine Racing Commission Philippine Sports Commission Presidential Commission for the Urban Poor Presidential Legislative Liaison Office Presidential Management Staff Securities and Exchange Commission Autonomous Region of Muslim Mindanao Regional Autonomous Government ARMM Social Fund Regional Legislative Assembly Constitutional Commissions/Offices Civil Service Commission Career Executive Service Board Commission on Audit Commission on Election Commission on Human Rights Office of the Ombudsman Office of the Ombudsman Office of the Deputy Ombudsman for Luzon ODO - Office of the Special Prosecutor Off. of the Dep. Ombudsman for Military & Other Law Enforcement Offices The Judiciary Supreme Court of the Philippines Presidential Electoral Tribunal
AUDIT PERFORMANCE SUMMARY REPORT COMMISSION ON AUDIT For Calendar Year 2011
Annex “A” 10 of 10
Court of Appeals Court of Tax Appeals Sandiganbayan Metropolitan Manila Development Authority Sub-Total 375 II. Auditees Whose Financial Statements/Accounts are
Consolidated to the Departments and Head Offices Regional Offices - 938 Bureaus - 37 Attached Agencies - 22 District/Division Offices - 873 Field Operating Units including National High Schools and
Elementary Schools - 11,768
Sub-Total 13,638 Total 14,013
AUDIT PERFORMANCE SUMMARY REPORT COMMISSION ON AUDIT For Calendar Year 2011
Annex “B” 1 of 12
ANNEX “B”
LOCAL GOVERNMENT SECTOR List of Auditees
Provinces/Cities/ Municipalities
No. of Brgys
Provinces/Cities/ Municipalities
No. of Brgys
Provinces/Cities/ Municipalities
No. of Brgys
NCR
Pilar 19
MT. PROVINCE Cities
Sallapadan 9
Barlig 11
Caloocan City 188 San Isidro 9
Bauko 22
Las Piñas City 20 San Juan 19
Besao 14
Makati City 33 San Quintin 6
Bontoc 16
Malabon City 21 Tayum 11
Natonin 11
Mandaluyong City 27 Tineg 10
Paracelis 9
Manila 897 Tubo 10
Sabangan 15
Marikina City 16 Villaciosa 8
Sadanga 8
Muntinlupa City 9 APAYAO
Sagada 19
Navotas City 14
Calanasan 18
Tadian 19
Parañaque City 16
Conner 21
Pasay City 201
Flora 16 REGION I
Pasig City 30
Kabugao 21 Provinces
Quezon City 142
Luna 22
Ilocos Norte
San Juan City 21
Pudtol 22
Ilocos Sur
Taguig City 28
Sta. Marcela 13
La Union
Valenzuela City 32 BENGUET
Pangasinan
Municipality
Atok 8
Cities
Pateros 10
Bakun 7
Laoag City 80
Bokod 10
Batac City 43 CAR
Buguias 14
Candon City 42
Provinces
Itogon 9
Vigan City 39 Abra
Kabayan 13
San Fernando City 59
Apayao
Kapangan 15
Alaminos City 39 Benguet
Kibungan 7
Dagupan City 31
Ifugao
La Trinidad 16
San Carlos City 86 Kalinga
Manyakan 12
Urdaneta City 34
Mountain Province
Sablan 8
Municipalities Cities
Tuba 13
ILOCOS NORTE
Baguio City 129
Tublay 8
Adams 1 Tabuk City 42 IFUGAO
Bacarra 43
Municipalities
Aguinaldo 16
Badoc 31 ABRA
Alfonso Lista 20
Bangui 15
Baay-Licuan 11
Asipulo 9
Espiritu Banna 20 Bangued 31
Banaue 18
Burgos 11
Boliney 8
Hingyon 12
Carasi 3 Bucay 21
Hungduan 9
Currimao 23
Bucloc 4
Kiangan 14
Dingras 31 Daguioman 4
Lagawe 20
Dumalneg 1
Danglas 7
Lamut 18
Marcos 13 Dolores 15
Mayoyao 27
Nueva Era 11
La Paz 12
Tinoc 12
Pagudpud 16 Lacub 6
KALINGA
Paoay 31
Lagangilang 17
Balbalan 14
Pasuquin 33 Lagayan 5
Lubuagan 9
Piddig 23
Langiden 6
Pasil 14
Pinila 25 Luba 8 Pinukpuk 23
San Nicolas 24
Malibcong 12
Rizal 14
Sarrat 24 Manabo 11
Tanudan 16
Solsona 22
Penarrubia 9
Tinglayan 20
Vintar 33 Pidigan 15
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Annex “B” 2 of 12
Provinces/Cities/ Municipalities
No. of Brgys
Provinces/Cities/ Municipalities
No. of Brgys
Provinces/Cities/ Municipalities
No. of Brgys
ILOCOS SUR
Aguilar 16
Municipalities
Alilem 9
Alcala 21
BATANES
Banayoyo 14
Anda 18
Basco 6
Bantay 34
Asingan 21
Itbayat 5
Burgos 26
Balungao 20
Ivana 4
Cabugao 33
Bani 27
Mahatao 4
Caoayan 17
Basista 13
Sabtang 6
Cervantes 13
Bautista 18
Uyugan 4
Galimuyod 24
Bayambang 77
CAGAYAN
G. del Pilar 7
Binalonan 24
Abulug 20
Lidlidda 11
Binmaley 33
Alcala 25
Magsingal 30
Bolinao 30
Allacapan 27
Nagbukel 12
Bugallon 24
Amulung 47
Narvacan 34
Burgos 14
Aparri 42
Quirino 9
Calasiao 24
Baggao 48
Salcedo 21
Dasol 18
Ballesteros 19
San Emilio 8
Infanta 13
Buguey 30
San Esteban 10
Labrador 10
Calayan 12
San Ildefonso 15
Laoac 22
Camalaniugan 28
San Juan 32
Lingayen 32
Claveria 41
San Vicente 7
Mabini 16
Enrile 22
Santa 26
Malasiqui 73
Gattaran 50
Santa Catalina 24
Manaoag 26
Gonzaga 25
Santa Cruz 7
Mangaldan 30
Iguig 23
Santa Lucia 44
Mangatarem 82
Lallo 35
Santa Maria 9
Mapandan 15
Lasam 30
Santiago 49
Natividad 18
Pamplona 18
Santo Domingo 36
Pozorubbio 34
Penablanca 24
Sigay 33
Rosales 37
Piat 18
Sinait 36
San Fabian 34
Rizal 29
Sugpon 6
San Jacinto 19
Sanchez-Mira 18
Suyo 8
San Manuel 14
Sta. Ana 38
Tagudin 43
San Nicolas 33
Sta. Praxedes 16
LA UNION
San Quintin 21
Sta. Teresita 10
Agoo 49
Sison 28
Sto. Nino 13
Aringay 24
Sta. Barbara 29
Solana 31
Bacnotan 47
Sta. Maria 23
Tuao 32
Bagulin 10
Sto. Tomas 10
ISABELA
Balaoan 36
Sual 19
Alicia 34
Bangar 33
Tayug 21
Angadanan 59
Bauang 39
Umingan 58
Aurora 33
Burgos 12
Urbiztondo 21
Benito Soliven 29
Caba 17
Villasis 21
Burgos 14
Luna 40
Cabagan 26
Naguilian 37 REGION II
Cabatuan 22
Pugo 14 Provinces
Cordon 26
Rosario 33
Batanes
Delfin Albano 29
San Gabriel 15
Cagayan
Dinapigue 6
San Juan 41
Isabela
Divilacan 12
Santol 24
Nueva Vizcaya
Echague 64
Sto. Tomas 11
Quirino
Gamu 16
Supiden 17
Cities
Ilagan 91
Tubao 18
Tuguegarao City 49
Jones 42
PANGASINAN
Cauayan City 65
Luna 19
Agno 17
Santiago City 37
Maconagon 10
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Annex “B” 3 of 12
Provinces/Cities/ Municipalities
No. of Brgys
Provinces/Cities/ Municipalities
No. of Brgys
Provinces/Cities/ Municipalities
No. of Brgys
Mallig 18
San Jose Del Monte 26
NUEVA ECIJA
Naguilian 25
Cabanatuan City 89
Aliaga 26
Palanan 17
Gapan City 23
Bongabon 28
Quezon 15
Palayan City 20
Cabiao 23
Quirino 21
San Jose City 38
Carrangalan 17
Ramon 19
Science City of Muñoz 37
Cuyapo 51
Reina Mercedes 20
Angeles City 33
Gabaldon 16
Roxas 26
San Fernando City 35
G.M. Natividad 20
San Agustin 23
Tarlac City 76
Gen. Tinio 12
San Guillermo 26
Olongapo City 17
Guimba 64
San Isidro 13
Municipalities
Jaen 27
San Manuel 19
AURORA
Laur 17
San Mariano 36
Baler 13
Licab 11
San Mateo 33
Casiguran 24
Llanera 22
San Pablo 17
Dilasag 11
Lupao 24
Sta. Maria 20
Dinalungan 9
Nampicuan 21
Sto. Tomas 27
Dingalan 11
Pantabangan 14
Tumauini 46
Dipaculao 25
Penaranda 10
NUEVA VIZCAYA
Maria Aurora 40
Quezon 16
A. Castaneda 6
San Luis 18
Rizal 26
Ambaguio 8 BATAAN
San Antonio 16
Aritao 22
Abucay 9
San Isidro 9
Bagabag 17
Bagac 14
San Leonardo 15
Bambang 25
Dinalupihan 46
Sta. Rosa 33
Bayombong 25
Hermosa 23
Sto. Domingo 24
Diadi 19
Limay 12
Talavera 53
Dupax del Norte 15
Mariveles 18
Talugtog 28
Dupax del Sur 19
Morong 5
Zaragosa 19
Kasibu 30
Orani 29
PAMPANGA:
Kayapa 30
Orion 23
Apalit 12
Quezon 12
Pilar 19
Arayat 30
Sta. Fe 16
Samal 14
Bacolor 21
Solano 22
BULACAN
Candaba 33
Villaverde 9
Angat 16
Florida Blanca 33
QUIRINO
Balagtas 9
Guagua 31
Aglipay 25
Baliuag 27
Lubao 44
Cabarroguis 17
Bocaue 19
Mabalacat 27
Diffun 33
Bulacan 14
Macabebe 25
Maddela 32
Bustos 14
Magalang 27
Nagtipunan 16
Calumpit 29
Masantol 26
Saguday 9
D. R. Trinidad 8
Mexico 43
Guiguinto 14
Minalin 15
REGION III
Hagonoy 26
Porac 29
Provinces
Marilao 16
San Luis 17
Aurora
Norzagaray 13
San Simon 14
Bataan
Obando 11
Sasmuan 12
Bulacan
Pandi 22
Sta. Ana 14
Nueva Ecija
Paombong 14
Sta. Rita 10
Pampanga
Plaridel 19
Sto. Tomas 7
Tarlac
Pulilan 19
TARLAC:
Zambales
San Ildefonso 36
Anao 18
Cities
San Miguel 49
Bamban 15
Balanga City 25
San Rafael 34
Camiling 61
Malolos City 51
Sta. Maria 24
Capaz 20
Meycauayan City 59
AUDIT PERFORMANCE SUMMARY REPORT COMMISSION ON AUDIT For Calendar Year 2011
Annex “B” 4 of 12
Provinces/Cities/ Municipalities
No. of Brgys
Provinces/Cities/ Municipalities
No. of Brgys
Provinces/Cities/ Municipalities
No. of Brgys
Concepcion 45
Calapan City 62
LAGUNA
Gerona 44
Puerto Princesa City 66
Alaminos 15
La Paz 21
Municipalities
Bay 15
Mayantoc 24
BATANGAS
Cabuyao 18
Moncada 37
Agoncillo 21
Calauan 17
Paniqui 35
Alitagtag 19
Cavinti 19
Pura 16
Balayan 48
Famy 20
Ramos 9
Balete 13
Kalayaan 3
San Clemente 12
Bauan 40
Liliw 33
San Jose 13
Calaca 40
Los Banos 14
San Manuel 15
Calatagan 25
Luisiana 23
Sta. Ignacia 24
Cuenca 21
Lumban 16
Victoria 26
Ibaan 26
Mabitac 15
ZAMBALES
Laurel 21
Magdalena 24
Botolan 31
Lemery 46
Majayjay 40
Cabangan 22
Lian 19
Nagcarlan 52
Candelaria 16
Lobo 26
Paete 9
Castillejos 14
Mabini 34
Pagsanghan 16
Iba 14
Malvar 15
Pakil 13
Masinloc 13
Mataas na Kahoy 16
Pangil 8
Palauig 19
Nasugbu 42
Pila 17
San Antonio 14
Padre Garcia 18
Rizal 11
San Felipe 11
Rosario 48
San Pedro 20
San Marcelino 18
San Jose 33
Sta. Cruz 26
San Narciso 17
San Juan 42
Sta. Maria 25
Sta. Cruz 25
San Luis 26
Siniloan 20
Subic 16
San Nicolas 18
Victoria 9
San Pascual 29
QUEZON
REGION IV
Sta. Teresita 17
Agdanganan 12
Provinces
Sto. Tomas 30
Alabat 19
Batangas
Taal 42
Atimonan 42
Cavite
Talisay 21
Buenavista 37
Laguna
Taysan 20
Burdeos 14
Quezon
Tingloy 15
Calauag 81
Rizal
Tuy 22
Candelaria 25
Marinduque
CAVITE
Catanauan 46
Mindoro Occidental
Alfonso 32
Dolores 16
Mindoro Oriental
Amadeo 26
Gen. Luna 27
Palawan
Bacoor 73
Gen. Nakar 19
Romblon
Carmona 14
Guinayangan 54
Cities
Gen. E. Aguinaldo 14
Gumaca 59
Batangas City 105
Gen. Alvarez 27
Infanta 36
Lipa City 72
Gen. Trias 33
Jomalig 5
Tanauan City 48
Imus 97
Lopez 95
Cavite City 84
Indang 36
Lucban 32
Dasmarinas 75
Kawit 23
Macalelon 30
Tagaytay City 34
Magallanes 16
Mauban 40
Trece Martirez City 13
Maragondon 27
Mulanay 28
Calamba City 54
Mendez-Nunez 24
Padre Burgos 22
San Pablo City 80
Naic 30
Pagbilao 27
Sta. Rosa City 18
Noveleta 16
Panukulan 12
Binan City 24
Rosario 20
Patnanungan 6
Lucena City 33
Silang 64
Perez 14
Tayabas City 66
Tanza 41
Pitogo 39
Antipolo City 16
Ternate 10
Plaridel 9
AUDIT PERFORMANCE SUMMARY REPORT COMMISSION ON AUDIT For Calendar Year 2011
Annex “B” 5 of 12
Provinces/Cities/ Municipalities
No. of Brgys
Provinces/Cities/ Municipalities
No. of Brgys
Provinces/Cities/ Municipalities
No. of Brgys
Polilio 20
Puerto Galera 13
Sorsogon
Quezon 24
Roxas 20
Cities
Real 17
San Teodoro 8
Legazpi City 70
Sampaloc 14
Socorro 26
Ligao City 55
San Andres 7
Victoria 32
Tabaco City 47
San Antonio 20
PALAWAN
Iriga City 36
San Francisco 16
Aborlan 19
Naga City 27
San Narciso 24
Agutaya 10
Masbate City 30
Sariaya 43
Araceli 13
Sorsogon City 64
Tagkawayan 45
Balabac 20
Municipalities
Tiaong 31
Bataraza 22
ALBAY
Unisan 36
Brookespoint 18
Bacacay 56
RIZAL
Busuanga 14
Camalig 50
Angono 10
Cagayancillo 12
Daraga 54
Baras 10
Coron 23
Guinobatan 44
Binangonan 40
Culion 14
Jovellar 23
Cainta 7
Cuyo 17
Libon 47
Cardona 18
Dumaran 16
Malilipot 18
Jala-jala 11
El Nido 18
Malinao 29
Morong 8
Espanola 9
Manito 15
Pililia 9
Kalayaan 1
Oas 53
Rodriguez 11
Linapacan 10
Pio Duran 33
San Mateo 15
Magsaysay 11
Polangui 44
Tanay 19
Narra 23
Rapi-rapu 34
Taytay 5
Quezon 14
Santo Domingo 23
Teresa 9
Rizal 11
Tiwi 25
MARINDUQUE
Roxas 31
CAMARINES NORTE
Boac 61
San Vicente 10
Basud 29
Buenavista 15
Taytay 31
Capalonga 22
Gasan 25
ROMBLON
Daet 25
Mogpog 37
Alcantara 12
Jose Panganiban 27
Santa Cruz 55
Banton 17
Labo 52
Torrijos 25
Cajidiocan 14
Mercedes 26
MINDORO OCCIDENTAL
Calatrava 7
Paracale 27
Abra de Ilog 9
Concepcion 9
San Lorenzo Ruiz 12
Calintaan 7
Corcuera 15
San Vicente 9
Looc 9
Ferrol 6
Santa Elena 19
Lubang 16
Looc 12
Talisay 15
Magsaysay 12
Magdiwang 9
Vinzons 19
Mamburao 15
Odiongan 25
CAMARINES SUR
Paluan 12
Romblon 31
Baao 30
Rizal 11
San Agustin 15
Balatan 17
Sablayan 22
San Andres 13
Bato 33
San Jose 38
San Fernando 12
Bombon 8
Sta. Cruz 11
San Jose 5
Buhi 38
MINDORO ORIENTAL
Santa Fe 11
Bula 33
Baco 27
Sta. Maria 6
Cabusao 9
Bansud 13
Calabanga 48
Bongabong 36 REGION V
Camaligan 13
Bulalacao 15
Provinces
Canaman 24
Gloria 27
Albay
Caramoan 49
Mansalay 17
Camarines Norte
Del Gallego 32
Naujan 70
Camarines Sur
Gainza 8
Pinamalayan 37
Catanduanes
Garchitorena 23
Pola 23
Masbate
Coa 34
AUDIT PERFORMANCE SUMMARY REPORT COMMISSION ON AUDIT For Calendar Year 2011
Annex “B” 6 of 12
Provinces/Cities/ Municipalities
No. of Brgys
Provinces/Cities/ Municipalities
No. of Brgys
Provinces/Cities/ Municipalities
No. of Brgys
Lagonoy 38
Bulan 63
New Washington 16
Libmanan 75
Bulusan 24
Numancia 17
Lupi 38
Casiguran 25
Tangalan 15
Magarao 15
Castilla 34
ANTIQUE
Milaor 20
Donsol 51
Anini-y 23
Minalabac 25
Gubat 42
Barbaza 39
Nabua 42
Irosin 28
Belison 11
Ocampo 25
Juban 25
Bugasong 27
Pamplona 17
Magallanes 34
Caluya 18
Pasacao 19
Matnog 40
Culasi 44
Pili 26
Pilar 49
Hamtic 47
Presentacion 18
Prieto Diaz 23
Laua-an 40
Ragay 38
Santa Magdalena 14
Liberta 19
Sagnay 19
Pandan 34
San Fernando 22 REGION VI
Patnongon 36
San Jose 29
Provinces
San Jose 28
Sipocot 46
Aklan
San Remigio 45
Siruma 22
Antique
Sebaste 10
Tigaon 23
Capiz
Sibalom 76
Tinambac 44
Guimaras
Tibiao 21
CATANDUANES
Iloilo
Tobias Fornicer 50
Bagamanoc 18
Negros Occidental
Valderrama 22
Baras 29
Cities
CAPIZ
Bato 27
Roxas City 47
Cuartero 22
Caramoan 27
Iloilo City 180
Dao 20
Gigmoto 9
Passi 51
Dumalag 19
Pandan 26
Bacolod City 61
Dumarao 33
Panganiban 23
Bago City 24
Ivisan 15
San Andres 38
Cadiz City 22
Jamindan 30
San Miguel 24
Escalante City 21
Maayon 32
Viga 31
Himamaylan City 19
Mambusao 26
Virac 63
Kabankalan City 32
Panay 42
MASBATE
La Carlota City 14
Panitan 26
Aroroy 41
Sagay City 25
Pilar 24
Baleno 24
San Carlos City 18
Pontevedra 26
Balud 32
Silay City 16
Pres. Roxas 22
Batuan 14
Sipalay City 17
Sapian 10
Cataingan 36
Talisay City 27
Sigma 21
Cawayan 37
Victorias City 26
Tapaz 58
Claveria 22
Municipalities
GUIMARAS
Dimasalang 20
AKLAN
Buenavista 36
Esperanza 20
Altavas 14
Jordan 14
Mandaon 26
Balete 10
Nueva Valencia 22
Milagros 27
Banga 30
San Lorenzo 12
Mobo 29
Batan 20
Sibunag 14
Monreal 11
Buruanga 15
ILOILO
Palanas 24
Ibajay 35
Ajuy 34
Pio V. Corpuz 18
Kalibo 16
Alimodian 51
Placer 35
Lezo 12
Anilao 21
San Fernando 26
Libacao 24
Badiangan 31
San Jacinto 21
Madalag 25
Balasan 23
San Pascual 22
Makato 18
Banate 18
Uson 35
Malay 17
Barotac Nuevo 29
SORSOGON
Malinao 23
Barotac Viejo 26
Barcelona 25
Nabas 20
Batad 24
AUDIT PERFORMANCE SUMMARY REPORT COMMISSION ON AUDIT For Calendar Year 2011
Annex “B” 7 of 12
Provinces/Cities/ Municipalities
No. of Brgys
Provinces/Cities/ Municipalities
No. of Brgys
Provinces/Cities/ Municipalities
No. of Brgys
Bingawan 14 REGION VII
Loon 67
Cabatuan 68
Provinces
Mabini 22
Calinog 59
Bohol
Maribojoc 22
Carles 33
Cebu
Panglao 10
Concepcion 25
Negros Oriental
Pilar 21
Dingle 33
Siquijor
Pres. Garcia 23
Duenas 47
Cities
Sagbayan 24
Dumangas 45
Tagbilaran City 15
San Isidro 12
Estancia 25
Bogo City 29
San Miguel 18
Guimbal 33
Carcar City 15
Sevilla 13
Igbaras 46
Cebu City 80
Sierra-Bullones 22
Janiuay 60
Danao City 42
Sikatuna 10
Lambunao 73
Lapu-Lapu City 30
Talibon 25
Leganes 18
Mandaue City 27
Trinidad 20
Lemery 31
Naga City 28
Tubigon 34
Leon 85
Talisay City 22
Ubay 44
Maasin 50
Toledo City 38
Valencia 35
Miag-ao 119
Bais City 35
CEBU
Mina 22
Bayawan City 28
Alcantara 9
New Lucena 21
Canlaon City 12
Alcoy 8
Oton 37
Dumaguete City 30
Alegria 9
Pavia 18
Guihulngan City 33
Aloquinsan 15
Pototan 50
Tanjay City 24
Argao 45
San Dionisio 29
Municipalities
Asturias 27
San Enrique 28
BOHOL
Badian 29
San Joaquin 85
Albuquerque 11
Balamban 28
San Miguel 24
Alicia 15
Bantayan 25
San Rafael 9
Anda 16
Barili 42
Sta. Barbara 60
Antequera 21
Boljo-on 11
Sara 42
Baclayon 17
Borbon 19
Tigbauan 52
Balilihan 31
Carmen 21
Tubungan 48
Batuan 15
Catmon 20
Zaraga 24
Bien Unido 15
Compostela 17
NEGROS OCCIDENTAL
Bilar 19
Consolacion 21
Binalbagan 16
Buenavista 35
Cordova 13
Calatrava 40
Calape 33
Daan Bantayan 20
Candoni 9
Candijay 21
Dalaguete 33
Cauayan 25
Carmen 29
Dumanjug 37
E. B. Magalona 23
Catigbian 22
Ginatilan 14
Hinigaran 24
Clarin 24
Liloan
Hinobaan 13
Corella 8
Madridejos 14
Ilog 15
Cortes 14
Malabuyoc 14
Isabela 30
Dagohoy 15
Medellin 14
La Castellana 13
Danao 17
Minglanilla 19
Manapla 12
Dauis 12
Moalboal 19
Moises Padilla 15
Dimiao 35
Oslob 15
Murcia 23
Duero 21
Pilar 21
Pontevedra 20
Garcia-Hernandez 30
Pinamungahan 13
Palupandan 20
Guindulman 24
Poro 26
D.S. Benedicto 7
Inabanga 19
Ronda 17
San Enrique 10
Jagna 50
Samboan 14
Toboso 9
Getafe 33
San Fernando 15
Valladolid 16
Lila 18
San Francisco 21
Loay 24
San Remegio 15
Loboc 28
Santa Fe 27
AUDIT PERFORMANCE SUMMARY REPORT COMMISSION ON AUDIT For Calendar Year 2011
Annex “B” 8 of 12
Provinces/Cities/ Municipalities
No. of Brgys
Provinces/Cities/ Municipalities
No. of Brgys
Provinces/Cities/ Municipalities
No. of Brgys
Santander 10
Cabucgayan 13
Matalom 30
Sibonga 10
Caibiran 17
Mayorga 16
Sogod 25
Culaba 17
Merida 22
Tabogon 18
Kawayan 20
Palo 33
Tabuelan 25
Maripipi 15
Palompon 50
Tuburan 12
Naval 26
Pastrana 29
Tudela 54
EASTERN SAMAR
San Isidro 19
NEGROS ORIENTAL 11
Arteche 20
San Miguel 21
Amlan 8
Balangiga 13
Sta. Fe 20
Ayungon 24
Balangkayan 15
Tabango 13
Bacong 22
Can-avid 28
Tabon-Tabon 16
Basay 10
Dolores 46
Tanauan 54
Bindoy 22
Gen. MacArthur 30
Tolosa 15
Dauin 23
Giporlos 18
Tunga 8
Jimalalud 28
Guiuan 60
Villaba 35
La Libertad 29
Hernani 13
NORTHERN SAMAR
Mabinay 32
Jipapad 13
Allen 20
Manjuyod 27
Lawa-an 16
Biri 8
Pamplona 16
Llorente 33
Bobon 18
San Jose 14
Maslog 12
Capul 12
Sta. Catalina 22
Maydolong 20
Catarman 55
Siaton 26
Mercedes 16
Catubig 47
Sibulan 15
Oras 42
Gamay 26
Tayasan 28
Quinapondan 25
Laoang 56
Valencia 24
Salcedo 41
Lapinig 15
Vallehermoso 15
San Julian 16
Las Navas 53
Zamboanguita 10
San Policarpo 17
Lavezares 26
SIQUIJOR
Sulat 18
Lope de Vega 22
Larena 23
Taft 24
Mapanas 13
Lazi 18
LEYTE
Mondragon 24
Maria 22
Abuyog 63
Palapag 32
San Juan 15
Alang-Alang 54
Pambujan 26
Siquijor 42
Albuera 16
Rosario 11
E. Villanueva 14
Babatngon 25
San Antonio 10
Barugo 37
San Isidro 14
REGION VIII
Bato 32
San Jose 16
Provinces
Burauen 77
San Roque 16
Biliran
Calubian 53
San Vicente 7
Eastern Samar
Capoocan 21
Silvino Lubos 26
Leyte
Carigara 49
Victoria 16
Northern Samar
Dagami 65
SAMAR
Samar
Dulag 45
Almagro 23
Southern Leyte
Hilongos 51
Basey 51
Cities
Hindang 20
Calbiga 41
Borongan City 61
Inopacan 20
Daram 58
Baybay City 92
Isabel 24
Gandara 69
Ormoc City 110
Jaro 46
Hinabangan 21
Tacloban City 138
Javier 28
Jiabong 34
Calbayog City 57
Julita 26
Marabut 24
Catbalogan City 157
Kananga 23
Matuguinao 20
Maasin City 70
La Paz 35
Motiong 30
Municipalities
Leyte 30
Pagsanghan 13
BILIRAN
McArthur 31
Paranas 44
Almeria 13
Mahaplag 28
Pinabacdao 24
Biliran 11
Matag-ob 21
San Jorge 41
AUDIT PERFORMANCE SUMMARY REPORT COMMISSION ON AUDIT For Calendar Year 2011
Annex “B” 9 of 12
Provinces/Cities/ Municipalities
No. of Brgys
Provinces/Cities/ Municipalities
No. of Brgys
Provinces/Cities/ Municipalities
No. of Brgys
San Jose de Buan 14
Mutia 22
Titay 30
San Sebastian 14
Pinan 30
Tungawan 25
Sta. Margarita 36
Polangco 31
Sta. Rita 38
Rizal 22 REGION X
Sto. Nino 13
Salug 23
Provinces
Talalora 11
Sergio Osmena, Jr. 39
Bukidnon
Tarangnan 41
Siayan 22
Camiguin
Tagapul-an 14
Sibuco 28
Lanao del Norte
Villareal 38
Sibutad 16
Misamis Occidental
Zumarraga 25
Sindangan 52
Misamis Oriental
SOUTHERN LEYTE
Siocon 26
Cities
Anahawan 14
Sirawai 34
Malaybalay City 46
Bontoc 40
Tampilisan 20
Valencia City 31
Hinunangan 40
ZAMBOANGA DEL SUR
Iligan City 44
Hinundayan 17
Aurora 44
Oroquieta City 47
Libagon 14
Bayog 28
Ozamiz City 51
Liloan 24
Dimataling 24
Tangub City 55
Limasawa 6
Dinas 30
Cagayan de Oro City 80
Macrohon 30
Dumalinao 30
El Salvador City 15
Malitbog 37
Dumingag 44
Gingoog City 79
Padre Burgos 11
Guipos 17
Municipalities
Pintuyan 23
Josefina 14
BUKIDNON
St. Bernard 30
Kumalarang 18
Baungon 16
San Francisco 22
Labangan 25
Cabanglasan 15
San Juan 18
Lakewood 14
Damulog 17
San Ricardo 15
Lapuyan 26
Dangcagan 14
Silago 15
Mahayag 29
Don Carlos 29
Sogod 45
Margosatubig 17
Impasug-ong 13
Tomas Oppus 29
Midsalip 33
Kadingilan 17
Molave 25
Kalilangan 14
REGION IX
Pitogo 15
Kibawe 23
Provinces
Ramon Magsaysay 27
Kitaotao 35
Zamboanga del Norte
San Miguel 18
Lantapan 14
Zamboanga del Sur
San Pablo 28
Libona 14
Zamboanga Sibugay
Sominot 18
Malitbog 11
Cities
Tabina 15
Manolo Fortich 22
Dapitan City 50
Tambulig 31
Maramag 20
Dipolog City 21
Tigbao 18
Pangantucan 19
Pagadian City 54
Tukuran 25
Quezon 31
Zamboanga City 98
Vincenzo A. Sagun 14
San Fernando 24
Isabela City 45
ZAMBOANGA SIBUGAY
Sumilao 10
Municipalities
Alicia 27
Talakag 29
ZAMBOANGA DEL NORTE
Buug 27
CAMIGUIN
Baliguian 17
Diplahan 22
Catarman 14
Godod 17
Imelda 18
Guinsiliban 7
Gutalac 33
Ipil 28
Mahinog 13
Jose Dalman 18
Kabasalan 29
Mambajao 15
Kalawit 14
Mabuhay 18
Sagay 9
Katipunan 30
Malangas 25
LANAO DEL NORTE
Labason 13
Naga 23
Bacolod 16
La Libertad 20
Olutanga 19
Balo-I 21
Leon B. Postigo 18
Payao 29
Baroy 23
Liloy 37
Roseller Lim 26
Kapatagan 33
Pres. Manuel Roxas 22
Siay 29
Kauswagan 13
Manukan 16
Talusan 14
Kolambugan 26
AUDIT PERFORMANCE SUMMARY REPORT COMMISSION ON AUDIT For Calendar Year 2011
Annex “B” 10 of 12
Provinces/Cities/ Municipalities
No. of Brgys
Provinces/Cities/ Municipalities
No. of Brgys
Provinces/Cities/ Municipalities
No. of Brgys
Lala 27 REGION XI
Caraga 17
Linamon 8 Provinces
Cateel 16
Maigo 13
Compostela Valley
Gov. Generoso 20
Matungao 12
Davao del Norte
Lupon 21
Munai 26
Davao del Sur
Manay 17
Nunungan 25
Davao Oriental
San Isidro 16
Pantao-Ragat 20 Cities
Tarragona 10
Pantar 21
Island Garden City of Samal 46
Poona-Piagapo 26
Panabo City 40 REGION XII
Magsaysay 24
Tagum City 23
Provinces
Salvador 25
Davao City 182
N. Cotabato
Sapd 17
Digos City 26
Saranggani
Sultan Naga Dimaporo 37
Mati City 26
South Cotabato
Tagoloan 7
Municipalities
Sultan Kudarat
Tangkal 18
COMPOSTELA VALLEY
Cities
Tubod 24
Compostela 16
Kidapawan City 40
MISAMIS OCCIDENTAL
Laak 40
General Santos City 26
Aloran 38
Mabini 11
Koronadal City 27
Baliangao 15
Maco 37
Cotabato City 37
Bonifacio 28
Maragusan 24
Tacurong City 20
Calamba 19
Mawab 11
Municipalities
Clarin 29
Monkayo 21
NORTH COTABATO
Concepcion 18
Montevista 20
Alamada 17
Don. V. Chiongbian 11
Nabunturan 28
Aleosan 19
Jimenez 24
New Bataan 16
Antipas 13
Lopez Jaena 28
Pantukan 13
Arakan 28
Panaon 16
DAVAO DEL NORTE
Banisilan 20
Plaridel 33
Asuncion 20
Carmen 28
Sapang Dalaga 28
Carmen 20
Kabacan 24
Sinacaban 17
Dujali 5
Libungan 20
Tudela 33
Kapalong 14
Magpet 32
Alubijid 16
New Corella 20
Makilala 38
Balingasag 30
San Isidro 13
Matalam 34
Balingoan 9
Sto. Tomas 19
Midsayap 57
Binuangan 8
Talaingod 3
M'Lang 37
Claveria 24
DAVAO DEL SUR
Pigcawayan 40
Gitagum 11
Bansalan 25
Pikit 42
Initao 16
Don Marcelino 15
Pres. Roxas 25
Jasaan 15
Hagonoy 21
Tulugan 29
Kinoguitan 15
Jose Abad Santos 26
SARANGANI
Lagonglong 10
Kiblawan 30
Alabel 12
Laguindingan 11
Magsaysay 22
Gian 31
Libertad 9
Malalag 15
Kiamba 19
Lugait 8
Malita 30
Maasim 16
Magsaysay 25
Matanao 33
Maitum 19
Manticao 13
Padada 17
Malapatan 12
Medina 19
Sta. Cruz 18
Malungon 31
Naawan 10
Sta. Maria 22
SOUTH COTABATO
Opol 14
Sarangani 12
Banga 22
Salay 18
Sulop 25
Lake Sebu 19
Sugbong Cogon 10
DAVAO ORIENTAL
Norala 14
Tagoloan 10
Baganga 18
Polomolok 23
Talisayan 18
Banay-banay 14
Sto. Nino 10
Villanueva 11
Boston 8
Surallah 17
AUDIT PERFORMANCE SUMMARY REPORT COMMISSION ON AUDIT For Calendar Year 2011
Annex “B” 11 of 12
Provinces/Cities/ Municipalities
No. of Brgys
Provinces/Cities/ Municipalities
No. of Brgys
Provinces/Cities/ Municipalities
No. of Brgys
Tampakan 14
Trento 16
Sulu
Tantangan 13
Veruela 20
Tawi-Tawi
T'Boli 25
DINAGAT ISLANDS
Cities
Tupi 15
Basilisa 27
Lamitan City 45
SULTAN KUDARAT
Cagdianao 14
Islamic City of Marawi 96
Bagumbayan 19
Dinagat 12
Municipalities
Columbio 16
Libjo 16
BASILAN
Esperanza 19
Loreto 10
Akbar 9
Isulan 17
San Jose 12
Al-Barka 16
Kalamansig 15
Tubajon 9
Lantawan 11
Lambayong 26
SURIGAO DEL NORTE
Maluso 10
Lebak 27
Alegria 12
Muhammad Adjul 25
Lutayan 11
Bacauag 9
Hadji Muthamad 20
Ninoy Aquino 20
Burgos 6
Sumisip 29
Palimbang 40
Claver 14
Tabuan Lasa 12
Pres. Quirino 19
Dapa 29
Tipo-Tipo 11
Del Carmen 20
Tiburan 10
REGION XIII
Gen. Luna 19
Ungkaya Pukan 12
Provinces
Gigaquit 13
LANAO DEL SUR
Agusan del Norte
Mainit 21
Bacolod Kalawi 26
Agusan del Sur
Malimono 14
Balabagan 27
Surigao del Norte
Pilar 15
Balindong 38
Surigao del Sur
Placer 20
Bayang 49
Dinagat Island
San Benito 6
Binadiyan 26
Cities
San Francisco 11
Buadiposo Buntong 33
Butuan City 86
San Isidro 12
Bubong 36
Cabadbaran City 31
Santa Monica 11
Bumbaran 17
Bayugan City 43
Sison 12
Butig 16
Surigao City 54
Socorro 14
Calanogas 17
Tandag City 21
Taganaan 14
Ditsaan Ramain 35
Bislig City 24
Tubod 9
Ganassi 32
Municipalities
SURIGAO DEL SUR
Kapai 20
AGUSAN DEL NORTE
Barobo 21
Kapatagan 15
Buenavista 25
Bayabas 7
Lumba Bayabao 38
Carmen 8
Cagwait 11
Lumbaca Unayan 9
Jabonga 15
Cantilan 17
Lumbatan 21
Kitcharao 11
Carmen 8
Lumbanayague 22
Las Nieves 20
Carrascal 14
Madalum 37
Magallanes 8
Cortes 12
Madamba 24
Nasipit 19
Hinatuan 24
Maguing 34
R.T. Romualdez 8
Lanuza 13
Malabang 37
Santiago 8
Lianga 13
Marantao 34
Tubay 13
Lingig 18
Marogong 24
AGUSAN DEL SUR
Madrid 14
Masiu 35
Bunawan 10
Marihatag 12
Molundo 26
Esperanza 47
San Agustin 13
Pagawayan 18
La Paz 15
San Miguel 18
Piagapo 37
Loreto 20
Tagbina 25
Picong 19
Prosperidad 32
Tago 24
Poona-bayabao 25
Rosario 11
Pualas 23
San Francisco 27 ARMM
Saguiaran 30
San Luis 24 Provinces
Sultan Dumalondong 7
Santa Josefa 10
Basilan
Tagoloan 19
Talacogon 16
Lanao del Sur
Tamparan 44
Sibagat 24
Maguindanao
Taraka 43
AUDIT PERFORMANCE SUMMARY REPORT COMMISSION ON AUDIT For Calendar Year 2011
Annex “B” 12 of 12
Provinces/Cities/ Municipalities
No. of Brgys
Provinces/Cities/ Municipalities
No. of Brgys
Tubaran 21
Sultan sa Barongis 12
Tugaya 23
Talayan 15
Wao 26
Talitay 9
MAGUINDANAO
Upi 23
Ampatuan 11
SULU
Barira 14
Hadji Panglima Tahil 5
Buldon 15
Indanan 34
Buluan 7
Jolo 8
Datu Abdullah Sangki 10
Kalingalan Caluang 9
Datu Anggal Midtimbang 7
Lugus 17
Datu Blah Sinsuat 13
Luuk 12
Datu Hoffer Ampatuan 11
Maimbung 27
Datu Montawal 11
Panglima Omar 8
Datu Odin Sinsuat 34
Panamao 31
Datu Paglas 23
Pandami 16
Datu Piang 16
Pangutaran 12
Datu Salibo 17
Panglima Estino 16
Datu Saudi Ampatuan 8
Parang 40
Datu Unsay 8
Pata 14
Guindulungan 11
Patikul 30
Kabuntalan 17
Siasi 50
Mamasapano 14
Talipao 52
Mangudadatu 8
Tapul 15
Matanog 8
Tongkil 14
Northern Kabuntalan 11
TAWI-TAWI
Pagalungan 12
Bongao 35
Paglat 8
Languyan 20
Pandag 8
Mapun 15
Parang 25
Panglima Sugala 17
Rajah Buayan 11
Sapa-Sapa 23
SK Pendatun 19
Sibutu 16
Shariff Aguak 13
Siminul 15
Shariff Saydona Mustapha 16 Sitangkai 9
South Upi 11 South Ubian 31
Sultan Kudarat 39
Tandubas 20
Sultan Mastura 13
Turtle Islands 2
Recap: Provinces - 80 Cities - 138 Municipalities - 1,496 Barangays - 42,026 ---------- Total 43,740 ======
AUDIT PERFORMANCE SUMMARY REPORT COMMISSION ON AUDIT For Calendar Year 2011
Annex “C” 1 of 3
ANNEX “C”
CORPORATE GOVERNMENT SECTOR List of Auditees NCR Cluster A
1 Al-Amanah Islamic Investment Bank of the Philippines-AAIIBP 2 AFP Retirement and Separation Benefit System-AFPRSBS 3 Bangko Sentral ng Pilipinas-BSP 4 Central Bank-Board of Liquidators-CB-BOL 5 Development Bank of the Philippines-DBP 6 DBP Management Corporation-DBPMC 7 DBP Data Center Incorporated-DCI 8 DBP Leasing Corporation-DLC 9 Employees Compensation Commission-ECC
10 Government Service Insurance System-GSIS 11 GSIS Family Bank-GFB 12 Home Guarantee Corporation-HGC 13 Home Development Mutual Fund-HDMF 14 Industrial Guarantee Loan Fund-IGLF 15 Land Bank of the Philippines-LBP 16 LB Realty Development Corporation-LBRDC 17 LBP Insurance Brokerage Incorporated-LIBI 18 LBP Countryside Development Foundation Incorporated-LCDFI 19 LBP Leading Corporation-LLC 20 Masaganang Sakahan Incorporated-MSI 21 National Home Mortgage Finance Corporation-NHMFC 22 National Livelihood Development Corporation-NLDC 23 People's Credit and Finance Corporation-PCFC 24 Philippine Crop Insurance Corporation-PCIC 25 Philippine Deposit Insurance Corporation-PDIC 26 Philippine International Convention Corporation Incorporated-PICCI 27 Philippine Health Insurance Corporation-PHIC 28 Philippine Postal Savings Bank Incorporated-PPSBI 29 Quedan and Rural Credit Guarantee Corporation of the Philippines-QUEDANCOR 30 Small Business Corporation-SBC 31 Social Housing Finance Corporation-SHFC 32 Social Security System-SSS 33 Trade and Investment Development Corporation of the Philippines-TIDCORP
Cluster B 1 Bases Conversion Development Authority-BCDA 2 Cagayan Economic Zone Authority-CEZA 3 Civil Aviation Authority of the Philippines-CAAP 4 Local Water Utilities Administration-LWUA 5 National Development Corporation-NDC 6 National Housing Authority-NHA 7 National Power Corporation-NPC 8 Philippine Economic Zone Authority-PEZA 9 Philippine National Construction Corporation-PNCC
10 Philippine National Oil Company-PNOC 11 Philippine Ports Authority-PPA 12 Philippine Postal Corporation-PPC 13 Philippine Reclamation Authority-PRA 14 Power Sector Assets and Liabilities Management Corporation-PSALMC 15 Sugar Regulatory Administration-SRA 16 Light Rail Transit Authority-LRTA
AUDIT PERFORMANCE SUMMARY REPORT COMMISSION ON AUDIT For Calendar Year 2011
Annex “C” 2 of 3
17 Manila International Airport Authority-MIAA 18 Metropolitan Waterworks and Sewerage System-MWSS 19 National Electrification Administration-NEA 20 Palacio Del Gobernador Condominium Corporation-PDGCC 21 Philippine Aeronautics Development Corporation-PADC 22 Philippine National Railways-PNR 23 Philippine Sugar Corporation-PHILSUCOR 24 National Transmission Corporation-TRANSCO 25 BCDA Management and Holdings Incorporated-BMHI 26 Northern Luzon Coastal Pacific Services Incorporated-NLCPSI 27 Batangas Land Company Incorporated-BLCI 28 First Cavite Industrial Estate Incorporated-FCIEI 29 GY Realty Estate Incorporated-GYREI 30 Kamayan Realty Corporation-KRC 31 NDC-Philippine Infrastructure Corporation-NPIC 32 Philippine National Lines-PNL 33 Pinagkaisa Realty Corporation-PRC 34 Manila Gas Corporation-MGC 35 Inter-Island Gas Services Incorporated-IIGSI 36 Alabang Sto. Tomas Development Incorporated-ASDI 37 CDCP Farms Corporation-CFC 38 DISC Builders, Contractors and General Services Incorporated-DBCGSI 39 Tierra Factors Corporation-TFC 40 Traffic Control Products Corporation-TCPC 41 PNOC Alternative Fuels Corporation-PAFC 42 PNOC Coal Corporation-PCC 43 PNOC Development and Management Corporation-PDMC 44 PNOC Exploration Corporation-PEC 45 PNOC Malampaya Production Corporation-PMPC 46 PNOC Renewables Corporation-PRC 47 PNOC Shipping and Transport Corporation-PSTC 48 PEA Tollway Corporation-PEATC
Cluster C 1 National Food Authority-NFA 2 Food Terminal Incorporated-FTI 3 National Irrigation Administration-NIA – GF/CARP/CORPORATE 4 NIA Consult Incorporated-NCI 5 Philippine Fisheries Development Authority-PFDA 6 Philippine Coconut Authority-PCA 7 National Tobacco Administration-NTA 8 National Dairy Authority-NDA 9 Philippine Amusement and Gaming Corporation-PAGCOR
10 Tourism Infrastructure and Enterprise Zone Authority-TIEZA 11 Corregidor Foundation Incorporated-CFI 12 Club Intramuros Golf Course-CIGC 13 Philippine Retirement Authority-PRA 14 Technology Resource Center-TRC 15 Nayong Pilipino Foundation-NPF 16 Philippine Charity Sweepstakes Office-PCSO 17 Intercontinental Broadcasting Corporation-IBC-13 18 People's Television Network Incorporated-PTNI 19 Apo Production Unit-APU 20 Overseas Workers Welfare Administration-OWWA 21 Development Academy of the Philippines-DAP 22 Philippine Institute for Development Studies-PIDS 23 Occupational Safety and Health Center-OSHC 24 Philippine Center for Economic Development-PCED
AUDIT PERFORMANCE SUMMARY REPORT COMMISSION ON AUDIT For Calendar Year 2011
Annex “C” 3 of 3
25 Philippine Institute of Traditional and Alternative Health-PITAHC 26 Lung Center of the Philippines-LCP 27 National Kidney and Transplant Institute-NKTI 28 Philippine Children's Medical Center-PCMC 29 Philippine Heart Center-PHC 30 Duty Free Philippines Corporation-DFPC 31 Philippine International Trading Corporation-PITC 32 PITC Pharma Incorporated-PPI 33 Center for International Trade Expositions and Missions-CITEM 34 Tourism Promotions Board-TPB 35 Cultural Center of the Philippines-CCP 36 Veterans Foundation of the Philippines-VFP 37 Human Settlements Development Corporation-HSDC 38 Philippine Agricultural Development and Commercial Corporation-PADCC 39 ZNAC Rubber Estate Corporation-ZREC 40 National Agribusiness Corporation-NABCOR 41 Cottage Industry Technology Center-CITC 42 Natural Resources and Development Corporation-NRDC 43 Philippine Forest Corporation-PFC 44 Philippine Mining Development Corporation-PMDC 45 Boy Scouts of the Philippines
126
Regional Summary of GOCCs
REGIONS GOCCs Water Districts
Branches/ Field Operating Units Total
NCR - - 410 410 CAR - 6 117 123 Region I 1 45 191 237 Region II - 25 62 87 Region III 7 85 291 383 Region IV 1 67 414 482 Region V 1 37 243 281 Region VI 8 63 109 180 Region VII 2 17 270 289 Region VIII - 24 260 284 Region IX 1 15 144 160 Region X 3 22 136 161 Region XI 1 18 86 105 Region XII - 22 118 140 Region XIII - 20 113 133 ARMM - 7 77 84
25 473 3,041 3,539 GOCCs, NCR 126
Total 3,665
AUDIT PERFORMANCE SUMMARY REPORT COMMISSION ON AUDIT For Calendar Year 2011
Annex “D” 1 of 5
ANNEX “D”
NATIONAL GOVERNMENT SECTOR Summary of Audit Opinions Rendered on the Financial Statements
AGENCIES UQ Q A D
Congress of the Philippines
Senate Electoral Tribunal
House of Representatives Electoral Tribunal
Office of the President
Mindanao Development Authority formerly Mindanao Economic
Office of the Presidential Adviser on the Peace Process
Presidential Anti-Organized Crime Commission
Office of the Vice President
Department of Agriculture
Cotton Development Administration
Fertilizer and Pesticide Authority
Fiber Industry Development Authority
Livestock Development Council
National Agricultural and Fishery Council
National Meat Inspection Services
Philippine Carabao Center
Philippine Center for Post Harvest and Modernization (formerlyBUPRE)
Department of Budget and Management
Government Procurement Policy Board-Technical Support Office
Department of Education
National Book Development Board
National Museum
State Colleges and Universities
National Capital Region
Marikina Polytechnic College
Philippine Normal University
Philippine State College of Aeronautics
Polytechnic University of the Philippines
Rizal Technology University
Technological University of the Philippines
Region I
Don Mariano Marcos Memorial State University
Ilocos Sur Polytechnic State College
Mariano Marcos State University
North Luzon Philippines State College
Pangasinan State University
University of Northern Philippines
Cordillera Administrative Region
Abra State University
Apayao State College
Benguet State University
Ifugao State University
Kalinga-Apayao State College
Mountain Province State Polytechnic College
Region II
Batanes State College
Cagayan State University
Isabela State University
Nueva Vizcaya State University
Quirino State University
AUDIT PERFORMANCE SUMMARY REPORT COMMISSION ON AUDIT For Calendar Year 2011
Annex “D” 2 of 5
AGENCIES UQ Q A D
Region III
Aurora State College of Technology
Bataan Peninsula State University
Bulacan Agricultural College
Bulacan State University
Central Luzon State University
Don Honorio Ventura Technological State University
Nueva Ecija University of Science and Technology
Pampanga Agricultural College
Philippine Merchant Marine Academy
Ramon Magsaysay Technological University
Tarlac College of Agriculture
Tarlac State University
Region IV-A (CALABARZON)
Batangas State University
Cavite State University
Laguna State Polytechnic University
Southern Luzon State University
University of Rizal System
Region IV-B (MIMAROPA)
Marinduque State College
Mindoro State College of Agriculture and Technology
Occidental Mindoro State College
Palawan State University
Western Philippines University
Region V
Bicol University
Camarines Norte State College
Camarines Sur Polytechnic Colleges
Catanduanes State Colleges
Central Bicol State University of Agriculture
Dr. Emilio D. Espinosa Sr. Memorial State College of Agriculture and Technology
Partido State University
Sorsogon State College
Region VI
Aklan State University
Capiz State University
Carlos C. Hilado Memorial State College
Guimaras State College
Iloilo State College of Fisheries
Negros State College of Agriculture
Northern Iloilo Polytechnic State College
Northern Negros State College of Science and Technology
University of Antique
Western Visayas College of Science and Technology
West Visayas State University
Region VII
Bohol Island State University
Cebu Normal University
Cebu Technological University
Negros Oriental State University
Siquijor State College
Region VIII
Eastern Samar State University
Eastern Visayas State University
Leyte Normal University
Naval State University
Northwest Samar State University
Polompon Institute of Technology
Samar State University
Southern Leyte State University
University of Eastern Philippines
Visayas State University
AUDIT PERFORMANCE SUMMARY REPORT COMMISSION ON AUDIT For Calendar Year 2011
Annex “D” 3 of 5
AGENCIES UQ Q A D
Region IX
Basilan State College
J.H. Ceriles State College
Jose Rizal Memorial State University
Western Mindanao State University
Zamboanga City State Polytechnic College
Zamboanga State College of Marine Science and Technology
Region X
Bukidnon State University
Camiguin Polytechnic State College
Central Mindanao State University
Mindanao University of Science and Technology
MSU - Iligan Institute of Technology
Misamis Oriental State College of Agriculture and Technology
Northwestern Mindanao State College of Science and Technology
Region XI
Davao del Norte State College
Davao Oriental State College of Science and Technology
Southern Philippines Agri-Business and Marine and Aquatic School of Technology
University of Southeastern Philippines
Region XII
Cotabato City State Polytechnic College
Cotabato Foundation College of Science and Technology
Sultan Kudarat State University
University of Southern Mindanao
Region XIII (CARAGA)
Agusan del Sur State College of Agriculture and Technology
Caraga State University
Surigao del Sur State University
Mindanao State University - General Santos City
Surigao State College of Technology
ARMM
Adiong Memorial Polytechnic State College
Mindanao State University
MSU-Tawi-Tawi College of Technology and Oceanography
Sulu State College
Tawi-tawi Regional Agricultural College
Department of Environment and Natural Resources
Land Registration Authority
National Mapping and Resource Information Authority
Pasig River Rehabilitation Commission
Department of Finance
Office of the Secretary
Central Board of Assessment Appeals
Municipal Development Fund Office
National Tax and Research Center
Department of Foreign Affairs
Technical Cooperation Council of the Philippines
Philippine Visiting Forces Agreement Commission
Dept. of the Interior and Local Government
Local Government Academy
National Police Commission
Department of Justice
Office of the Government Corporate Council
Public Attorney's Office
Department of Labor and Employment
Office of the Secretary
Institute for Labor Studies
AUDIT PERFORMANCE SUMMARY REPORT COMMISSION ON AUDIT For Calendar Year 2011
Annex “D” 4 of 5
AGENCIES UQ Q A D
National Conciliation and Mediation Board
National Labor Relations Commission
National Maritime Polytechnic
National Wages and Productivity Commission
Philippine Overseas Employment Administration
Professional Regulations Commission
Bureau of Workers with Special Concerns
Department of National Defense
Office of the Secretary
AFP Commissary Exchange Service
Government Arsenal
National Defense College of the Philippines
Office of the Civil Defense
Veterans Memorial Medical Center
Department of Science and Technology
Advanced Science and Technology Institute
Food and Nutrition Research Institute
Forest Product Research and Development Institute
Industrial Technology Development Institute
Metal Industry Research and Development Center
National Academy of Science and Technology
National Research Council of the Philippines
Philippine Atmospheric, Geophysical and Astronomical Services Administration
Philippine Council for Agriculture, Aquatic and Natural Resources Research and Development
Philippine Council for Health Research and Development
Philippine Textile Research Institute
Science Education Institute
Science and Technology Information Institute
Technology Application and Promotion Institute
Philippine Council for Industry, Energy and Emerging Technology Research and Development
Department of Social Welfare and Development
Council for the Welfare of Children and Youth
Inter- Country Adoption Board
Department of Tourism
Intramuros Administration
National Parks Development Committee
Department of Trade and Industry
Board of Investments
Construction Industry Authority of the Philippines
Construction Manpower Development Foundation
Philippine Trade Training Center
Product Development and Design Center of the Philippines
Intellectual Property Office of the Philippines
Department of Transportation and Communications
Civil Aeronautics Board
Office of the Transport Cooperatives
Office for Transportation Security
Philippine Coast Guard
Toll Regulatory Board
Legislative Executive Development Advisory Council
National Economic and Development Authority
Philippine National Volunteer Service Coordinating Agency
Tariff Commission
Office of the Press Secretary (Presidential Communications Operations Office)
Presidential Communications Operations Office
National Printing Office
News and Information Bureau
Presidential Broadcast Staff (RTVM)
Presidential Communications Development and Strategic Planning Office
AUDIT PERFORMANCE SUMMARY REPORT COMMISSION ON AUDIT For Calendar Year 2011
Annex “D” 5 of 5
AGENCIES UQ Q A D
Other Executive Offices
Anti-Money Laundering Council
Commission on the Filipino Language
Dangerous Drugs Board
Energy Regulatory Commission
Film Development Council of the Philippines
Games and Amusement Board
Housing and Land Use Regulatory Board
Housing and Urban Development Coordinating Council
National Anti-Poverty Commission
National Commission on Culture and the Arts
National Intelligence Coordinating Agency
National Security Council
National Youth Commission
Optical Media Board
Philippine Commission on Women (formerly NCRFW)
Philippine Drug Enforcement Agency
Philippine Racing Commission
Philippine Sports Commission
Presidential Commission for the Urban Poor
Presidential Legislative Liaison Office
Autonomous Region of Muslim Mindanao
Regional Autonomous Government
ARMM Social Fund
Regional Legislative Assembly
Constitutional Commissions/Offices
Career Executive Service Board
Commission on Audit
The Judiciary
Court of Appeals
Court of Tax Appeals
Sandiganbayan
Metropolitan Manila Development Authority
Total 44 159 17 2
Note: Excluded are agencies/departments on which audit opinions have not been issued as of August 31, 2012 and auditees for which Management Letters were rendered, thus, no opinion was issued.
AUDIT PERFORMANCE SUMMARY REPORT COMMISSION ON AUDIT For Calendar Year 2011
Annex “E” 1 of 15
ANNEX “E”
LOCAL GOVERNMENT SECTOR Summary of Audit Opinions Rendered on the Financial Statements
AGENCIES UQ Q A D AGENCIES UQ Q A D PROVINCES AND CITIES 10 San Jose Del Monte NCR 11 Meycauayan City 1 Caloocan City 12 Cabanatuan City 2 Las Piñas City 13 Gapan City 3 Makati City 14 Palayan City 4 Malabon City 15 San Jose City 5 Mandaluyong City 16 Science City of Muñoz 6 Manila 17 San Fernando City 7 Marikina City 18 Tarlac City 8 Muntinlupa City 19 Angeles City 9 Navotas City 20 Olongapo City 10 Parañaque City REGION IV 11 Pasay City 1 Batangas 12 Pasig City 2 Cavite 13 Quezon City 3 Laguna 14 San Juan City 4 Quezon 15 Taguig City 5 Rizal 16 Valenzuela City 6 Marinduque CAR 7 Mindoro Occidental 1 Abra 8 Mindoro Oriental 2 Apayao 9 Palawan 3 Benguet 10 Romblon 4 Ifugao 11 Batangas City 5 Kalinga 12 Lipa City 6 Mountain Province 13 Tanauan City 7 Baguio City 14 Cavite City 8 Tabuk City 15 Tagaytay City REGION I 16 Dasmarinas 1 Ilocos Norte 17 Trece Martirez City 2 Ilocos Sur 18 Binan City 3 La Union 19 Calamba City 4 Pangasinan 20 Sta. Rosa City 5 Candon City 21 San Pablo City 6 Laoag City 22 Lucena City 7 Batac City 23 Tayabas City 8 San Fernando City 24 Antipolo City 9 Alaminos City 25 Calapan City 10 Dagupan City 26 Puerto Princesa City 11 San Carlos City REGION V 12 Urdaneta City 1 Albay 13 Vigan City 2 Camarines Norte REGION II 3 Camarines Sur 1 Batanes 4 Catanduanes 2 Cagayan 5 Masbate 3 Isabela 6 Sorsogon 4 Nueva Vizcaya 7 Legazpi City 5 Quirino 8 Ligao City 6 Santiago City 9 Tabaco City 7 Cauayan City 10 Iriga City 8 Tuguegarao City 11 Naga City REGION III 12 Masbate City 1 Aurora 13 Sorsogon City 2 Bataan REGION VI 3 Bulacan 1 Aklan 4 Nueva Ecija 2 Antique 5 Pampanga 3 Capiz 6 Tarlac 4 Guimaras 7 Zambales 5 Iloilo 8 Balanga City 6 Negros Occidental 9 Malolos City 7 Passi City
AUDIT PERFORMANCE SUMMARY REPORT COMMISSION ON AUDIT For Calendar Year 2011
Annex “E” 2 of 15
AGENCIES UQ Q A D AGENCIES UQ Q A D 8 Roxas City 7 Valencia City 9 Iloilo City 8 Iligan City 10 Bacolod City 9 Oroquieta City 11 Bago City 10 Ozamiz City 12 Cadiz City 11 Tangub City 13 Escalante City 12 Cagayan de Oro City 14 Himamaylan City 13 El Salvador City 15 Kabankalan City 14 Gingoog City 16 La Carlota City REGION XI 17 Sagay City 1 Compostela Valley 18 San Carlos City 2 Davao del Norte 19 Silay City 3 Davao del Sur 20 Sipalay City 4 Davao Oriental 21 Talisay City 5 Island Garden City of Samal 22 Victorias City 6 Tagum City REGION VII 7 Panabo City 1 Bohol 8 Davao City 2 Negros Oriental 9 Digos City 3 Siquijor 10 Mati City 4 Tagbilaran City REGION XII 5 Bogo City 1 N. Cotabato 6 Carcar City 2 Saranggani 7 Cebu City 3 South Cotabato 8 Danao City 4 Sultan Kudarat 9 Lapu-Lapu City 5 Kidapawan City 10 Mandaue City 6 Cotabato City 11 Naga City 7 General Santos City 12 Talisay City 8 Koronadal City 13 Toledo City 9 Tacurong City 14 Bais City REGION XIII 15 Bayawan City 1 Agusan del Norte 16 Canlaon City 2 Agusan del Sur 17 Dumaguete City 3 Surigao del Norte 18 Guihulngan City 4 Surigao del Sur 19 Tanjay City 5 Dinagat Island REGION VIII 6 Butuan City 1 Biliran 7 Cabadbaran City 2 Eastern Samar 8 Bayugan City 3 Leyte 9 Surigao City 4 Northern Samar 10 Tandag City 5 Samar 11 Bislig City 6 Southern Leyte A R M M 7 Borongan City 1 Basilan 8 Baybay City 2 Lanao del Sur 9 Ormoc City 3 Maguindanao 10 Tacloban City 4 Sulu 11 Calbayog City 5 Tawi-Tawi 12 Catbalogan City 6 Lamitan City 13 Maasin City 7 Islamic City of Marawi REGION IX MUNICIPALITIES 1 Zamboanga del Norte NCR 2 Zamboanga del Sur 1 Pateros 3 Zamboanga Sibugay CAR 4 Dapitan City ABRA 5 Dipolog City 1 Baay-Licuan 6 Pagadian City 2 Bangued 7 Zamboanga City 3 Boliney 8 Isabela City 4 Bucay REGION X 5 Bucloc 1 Bukidnon 6 Daguioman 2 Camiguin 7 Danglas 3 Lanao del Norte 8 Dolores 4 Misamis Occidental 9 La Paz 5 Misamis Oriental 10 Lacub 6 Malaybalay City 11 Lagangilang
AUDIT PERFORMANCE SUMMARY REPORT COMMISSION ON AUDIT For Calendar Year 2011
Annex “E” 3 of 15
AGENCIES UQ Q A D AGENCIES UQ Q A D 12 Lagayan 7 Sabangan 13 Langiden 8 Sadanga 14 Luba 9 Sagada 15 Malibcong 10 Tadian 16 Manabo REGION I 17 Penarrubia ILOCOS NORTE 18 Pidigan 1 Adams 19 Pilar 2 Bacarra 20 Sallapadan 3 Badoc 21 San Isidro 4 Bangui 22 San Juan 5 Espiritu Banna 23 San Quintin 6 Burgos 24 Tayum 7 Carasi 25 Tubo 8 Currimao 26 Villaciosa 9 Dingras APAYAO 10 Dumalneg 1 Calanasan 11 Marcos 2 Conner 12 Nueva Era 3 Flora 13 Pagudpud 4 Kabugao 14 Paoay 5 Luna 15 Pasuquin 6 Pudtol 16 Piddig 7 Sta. Marcela 17 Pinila BENGUET 18 San Nicolas 1 Atok 19 Sarrat 2 Bakun 20 Solsona 3 Bokod 21 Vintar 4 Buguias ILOCOS SUR 5 Itogon 1 Alilem 6 Kabayan 2 Banayoyo 7 Kapangan 3 Bantay 8 Kibungan 4 Burgos 9 La Trinidad 5 Cabugao 10 Manyakan 6 Caoayan 11 Sablan 7 Cervantes 12 Tuba 8 Galimuyod 13 Tublay 9 G. del Pilar IFUGAO 10 Lidlidda 1 Aguinaldo 11 Magsingal 2 Alfonso Lista 12 Nagbukel 3 Asipulo 13 Narvacan 4 Banaue 14 Quirino 5 Hingyon 15 Salcedo 6 Hungduan 16 San Emilio 7 Kiangan 17 San Esteban 8 Lagawe 18 San Ildefonso 9 Lamut 19 San Juan 10 Mayoyao 20 San Vicente 11 Tinoc 21 Santa KALINGA 22 Santa Catalina 1 Balbalan 23 Santa Cruz 2 Lubuagan 24 Santa Lucia 3 Pasil 25 Santa Maria 4 Pinukpuk 26 Santiago 5 Rizal 27 Santo Domingo 6 Tanudan 28 Sigay 7 Tinglayan 29 Sinait MOUNTAIN PROVINCE 30 Sugpon 1 Barlig 31 Suyo 2 Bauko 32 Tagudin 3 Besao LA UNION 4 Bontoc 1 Agoo 5 Natonin 2 Aringay 6 Paracelis 3 Bacnotan
AUDIT PERFORMANCE SUMMARY REPORT COMMISSION ON AUDIT For Calendar Year 2011
Annex “E” 4 of 15
AGENCIES UQ Q A D AGENCIES UQ Q A D 4 Bagulin 2 Itbayat 5 Balaoan 3 Ivana 6 Bangar 4 Mahatao 7 Bauang 5 Sabtang 8 Burgos 6 Uyugan 9 Caba CAGAYAN 10 Luna 1 Abulug 11 Naguilian 2 Alcala 12 Pugo 3 Allacapan 13 Rosario 4 Amulung 14 San Gabriel 5 Aparri 15 San Juan 6 Baggao 16 Santol 7 Ballesteros 17 Sto. Tomas 8 Buguey 18 Supiden 9 Calayan 19 Tubao 10 Camalaniugan PANGASINAN 11 Claveria 1 Agno 12 Enrile 2 Aguilar 13 Gattaran 3 Alcala 14 Gonzaga 4 Anda 15 Iguig 5 Asingan 16 Lallo 6 Balungao 17 Lasam 7 Bani 18 Pamplona 8 Basista 19 Penablanca 9 Bautista 20 Piat 10 Bayambang 21 Rizal 11 Binalonan 22 Sanchez-Mira 12 Binmaley 23 Sta. Ana 13 Bolinao 24 Sta. Praxedes 14 Bugallon 25 Sta. Teresita 15 Burgos 26 Sto. Nino 16 Calasiao 27 Solana 17 Dasol 28 Tuao 18 Infanta ISABELA 19 Labrador 1 Alicia 20 Laoac 2 Angadanan 21 Lingayen 3 Aurora 22 Mabini 4 Benito Soliven 23 Malasiqui 5 Burgos 24 Manaoag 6 Cabagan 25 Mangaldan 7 Cabatuan 26 Mangatarem 8 Cordon 27 Mapandan 9 Delfin Albano 28 Natividad 10 Dinapigue 29 Pozorubbio 11 Divilacan 30 Rosales 12 Echague 31 San Fabian 13 Gamu 32 San Jacinto 14 Ilagan 33 San Manuel 15 Jones 34 San Nicolas 16 Luna 35 San Quintin 17 Maconagon 36 Sison 18 Mallig 37 Sta. Barbara 19 Naguilian 38 Sta. Maria 20 Palanan 39 Sto. Tomas 21 Quezon 40 Sual 22 Quirino 41 Tayug 23 Ramon 42 Umingan 24 Reina Mercedes 43 Urbiztondo 25 Roxas 44 Villasis 26 San Agustin REGION II 27 San Guillermo BATANES 28 San Isidro 1 Basco 29 San Manuel
AUDIT PERFORMANCE SUMMARY REPORT COMMISSION ON AUDIT For Calendar Year 2011
Annex “E” 5 of 15
AGENCIES UQ Q A D AGENCIES UQ Q A D 30 San Mariano 13 Obando 31 San Mateo 14 Pandi 32 San Pablo 15 Paombong 33 Sta. Maria 16 Plaridel 34 Sto. Tomas 17 Pulilan 35 Tumauini 18 San Ildefonso NUEVA VIZCAYA 19 San Miguel 1 A. Castaneda 20 San Rafael 2 Ambaguio 21 Sta. Maria 3 Aritao NUEVA ECIJA 4 Bagabag 1 Aliaga 5 Bambang 2 Bongabon 6 Bayombong 3 Cabiao 7 Diadi 4 Carrangalan 8 Dupax del Norte 5 Cuyapo 9 Dupax del Sur 6 Gabaldon 10 Kasibu 7 G.M. Natividad 11 Kayapa 8 Gen. Tinio 12 Quezon 9 Guimba 13 Sta. Fe 10 Jaen 14 Solano 11 Laur 15 Villaverde 12 Licab QUIRINO 13 Llanera 1 Aglipay 14 Lupao 2 Cabarroguis 15 Nampicuan 3 Diffun 16 Pantabangan 4 Maddela 17 Penaranda 5 Nagtipun 18 Quezon 6 Saguday 19 Rizal REGION III 20 San Antonio AURORA 21 San Isidro 1 Baler 22 San Leonardo 2 Casiguran 23 Sta. Rosa 3 Dilasag 24 Sto. Domingo 4 Dinalungan 25 Talavera 5 Dingalan 26 Talugtog 6 Dipaculao 27 Zaragosa 7 Maria Aurora PAMPANGA 8 San Luis 1 Apalit BATAAN 2 Arayat 1 Abucay 3 Bacolor 2 Bagac 4 Candaba 3 Dinalupihan 5 Florida Blanca 4 Hermosa 6 Guagua 5 Limay 7 Lubao 6 Mariveles 8 Mabalacat 7 Morong 9 Macabebe 8 Orani 10 Magalang 9 Orion 11 Masantol 10 Pilar 12 Mexico 11 Samal 13 Minalin BULACAN 14 Porac 1 Angat 15 San Luis 2 Balagtas 16 San Simon 3 Baliuag 17 Sasmoan 4 Bocaue 18 Sta. Ana 5 Bulacan 19 Sta. Rita 6 Bustos 20 Sto. Tomas 7 Calumpit TARLAC 8 D. R. Trinidad 1 Anao 9 Guiguinto 2 Bamban 10 Hagonoy 3 Camiling 11 Marilao 4 Capaz 12 Norzagaray 5 Concepcion
AUDIT PERFORMANCE SUMMARY REPORT COMMISSION ON AUDIT For Calendar Year 2011
Annex “E” 6 of 15
AGENCIES UQ Q A D AGENCIES UQ Q A D 6 Gerona 5 Gen. E. Aguinaldo 7 La Paz 6 Gen. Alvarez 8 Mayantoc 7 Gen. Trias 9 Moncada 8 Imus 10 Paniqui 9 Indang 11 Pura 10 Kawit 12 Ramos 11 Magallanes 13 San Clemente 12 Maragondon 14 San Jose 13 Mendez-Nunez 15 San Manuel 14 Naic 16 Sta. Ignacia 15 Noveleta 17 Victoria 16 Rosario ZAMBALES 17 Silang 1 Botolan 18 Tanza 2 Cabangan 19 Ternate 3 Candelaria LAGUNA 4 Castillejos 1 Alaminos 5 Iba 2 Bay 6 Masinloc 3 Cabuyao 7 Palauig 4 Calauan 8 San Antonio 5 Cavinti 9 San Felipe 6 Famy 10 San Marcelino 7 Kalayaan 11 San Narciso 8 Liliw 12 Sta. Cruz 9 Los Banos 13 Subic 10 Luisiana REGION IV 11 Lumban BATANGAS 12 Mabitac 1 Agoncillo 13 Magdalena 2 Alitagtag 14 Majayjay 3 Balayan 15 Nagcarlan 4 Balete 16 Paete 5 Bauan 17 Pagsanghan 6 Calaca 18 Pakil 7 Calatagan 19 Pangil 8 Cuenca 20 Pila 9 Ibaan 21 Rizal 10 Laurel 22 San Pedro 11 Lemery 23 Sta. Cruz 12 Lian 24 Sta. Maria 13 Lobo 25 Siniloan 14 Mabini 26 Victoria 15 Malvar MARINDUQUE 16 Mataas na Kahoy 1 Boac 17 Nasugbu 2 Buenavista 18 Padre Garcia 3 Gasan 19 Rosario 4 Mogpog 20 San Jose 5 Santa Cruz 21 San Juan 6 Torrijos 22 San Luis MINDORO OCCIDENTAL 23 San Nicolas 1 Abra de Ilog 24 San Pascual 2 Calintaan 25 Sta. Teresa 3 Looc 26 Sto. Tomas 4 Lubang 27 Taal 5 Magsaysay 28 Talisay 6 Mamburao 29 Taysan 7 Paluan 30 Tingloy 8 Rizal 31 Tuy 9 Sablayan CAVITE 10 San Jose 1 Alfonso 11 Sta. Cruz 2 Amadeo MINDORO ORIENTAL 3 Bacoor 1 Baco 4 Carmona 2 Bansud
AUDIT PERFORMANCE SUMMARY REPORT COMMISSION ON AUDIT For Calendar Year 2011
Annex “E” 7 of 15
AGENCIES UQ Q A D AGENCIES UQ Q A D 3 Bongabong 28 Polilio 4 Bulalacao 29 Quezon 5 Gloria 30 Real 6 Mansalay 31 Sampaloc 7 Naujan 32 San Andres 8 Pinamalayan 33 San Antonio 9 POLA 34 San Francisco 10 Puerto Galera 35 San Narciso 11 Roxas 36 Sariaya 12 San Teodoro 37 Tagkawayan 13 Socorro 38 Tiaong 14 Victoria 39 Unisan
PALAWAN RIZAL 1 Aborlan 1 Angono 2 Agutaya 2 Baras 3 Araceli 3 Binangonan 4 Balabac 4 Cainta 5 Bataraza 5 Cardona 6 Brookespoint 6 Jala-jala 7 Busuanga 7 Morong 8 Cagayancillo 8 Pililia 9 Coron 9 Rodriguez 10 Culion 10 San Mateo 11 Cuyo 11 Tanay 12 Dumaran 12 Taytay 13 El Nido 13 Teresa 14 Espanola ROMBLON 15 Kalayaan 1 Alcantara 16 Linapacan 2 Banton 17 Magsaysay 3 Cajidiocan 18 Narra 4 Calatrava 19 Quezon 5 Concepcion 20 Rizal 6 Corcuera 21 Roxas 7 Ferrol 22 San Vicente 8 Looc 23 Taytay 9 Magdiwang
QUEZON 10 Odiongan 1 Agdanganan 11 Romblon 2 Alabat 12 San Agustin 3 Atimonan 13 San Andres 4 Buenavista 14 San Fernando 5 Burdeos 15 Santa Fe 6 Calauag 16 Sta. Maria 7 Candelaria REGION V 8 Catanauan ALBAY 9 Dolores 1 Bacacay 10 Gen. Luna 2 Camalig 11 Gen. Nakar 3 Daraga 12 Guinayangan 4 Guinobatan 13 Gumaca 5 Jovellar 14 Infanta 6 Libon 15 Jomalig 7 Malilipot 16 Lopez 8 Malinao 17 Lucban 9 Manito 18 Macalelon 10 Oas 19 Mauban 11 Pio Duran 20 Mulanay 12 Polangui 21 Padre Burgos 13 Rapi-rapu 22 Pagbilao 14 Santo Domingo 23 Panukulan 15 Tiwi 24 Patnanungan CAMARINES SUR 25 Perez 1 Baao 26 Pitogo 2 Balatan 27 Plaridel 3 Bato
AUDIT PERFORMANCE SUMMARY REPORT COMMISSION ON AUDIT For Calendar Year 2011
Annex “E” 8 of 15
AGENCIES UQ Q A D AGENCIES UQ Q A D 4 Bombon 4 Batuan 5 Buhi 5 Cataingan 6 Bula 6 Cawayan 7 Cabusao 7 Claveria 8 Calabanga 8 Dimasalang 9 Camaligan 9 Esperanza 10 Canaman 10 Mandaon 11 Caramoan 11 Milagros 12 Del Gallego 12 Mobo 13 Gainza 13 Monreal 14 Garchitorena 14 Palanas 15 Goa 15 Pio V. Corpuz 16 Lagonoy 16 Placer 17 Libmanan 17 San Fernando 18 Lupi 18 San Jacinto 19 Magarao 19 San Pascual 20 Milaor 20 Uson 21 Minalabac CATANDUANES 22 Nabua 1 Bagamanoc 23 Ocampo 2 Baras 24 Pamplona 3 Bato 25 Pasacao 4 Caramoan 26 Pili 5 Gigmoto 27 Presentacion 6 Pandan 28 Ragay 7 Panganiban 29 Sagnay 8 San Andres 30 San Fernando 9 San Miguel 31 San Jose 10 Viga 32 Sipocot 11 Virac 33 Siruma REGION VI 34 Tigaon AKLAN 35 Tinambac 1 Altavas CAMARINES NORTE 2 Balete 1 Basud 3 Banga 2 Capalonga 4 Batan 3 Daet 5 Buruanga 4 Jose Panganiban 6 Ibajay 5 Labo 7 Kalibo 6 Mercedes 8 Lezo 7 Paracale 9 Libacao 8 San Lorenzo Ruiz 10 Madalag 9 San Vicente 11 Makato 10 Santa Elena 12 Malay 11 Talisay 13 Malinao 12 Vinzons 14 Nabas SORSOGON 15 New Washington 1 Barcelona 16 Numancia 2 Bulan 17 Tangalan 3 Bulusan ANTIQUE 4 Casiguran 1 Anini-y 5 Castilla 2 Barbaza 6 Donsol 3 Belison 7 Gubat 4 Bugasong 8 Irosin 5 Caluya 9 Juban 6 Culasi 10 Magallanes 7 Hamtic 11 Matnog 8 Laua-an 12 Pilar 9 Liberta 13 Prieto Diaz 10 Pandan 14 Santa Magdalena 11 Patnongon MASBATE 12 San Jose 1 Aroroy 13 San Remigio 2 Baleno 14 Sebaste 3 Balud 15 Sibalom
AUDIT PERFORMANCE SUMMARY REPORT COMMISSION ON AUDIT For Calendar Year 2011
Annex “E” 9 of 15
AGENCIES UQ Q A D AGENCIES UQ Q A D 16 Tibiao NEGROS OCCIDENTAL 17 Tobias Fornicer 1 Binalbagan 18 Valderrama 2 Candoni CAPIZ 3 Cauayan 1 Cuartero 4 E. B. Magalona 2 Dao 5 Hinigaran 3 Dumalag 6 Hinobaan 4 Dumarao 7 Ilog 5 Ivisan 8 Isabela 6 Jamindan 9 La Castellana 7 Maayon 10 Manapla 8 Mambusao 11 Moises Padilla 9 Panay 12 Murcia 10 Panitan 13 Pontevedra 11 Pilar 14 Palupandan 12 Pontevedra 15 San Enrique 13 Pres. Roxas 16 Toboso 14 Sapian 17 Valladolid 15 Sigma REGION VII 16 Tapaz CEBU GUIMARAS 1 Alcantara 1 Buenavista 2 Alcoy 2 San Lorenzo 3 Alegria 3 Sibunag 4 Aloquinsan ILOILO 5 Argao 1 Ajuy 6 Asturias 2 Alimodian 7 Badian 3 Anilao 8 Balamban 4 Badiangan 9 Bantayan 5 Balasan 10 Barili 6 Banate 11 Boljo-on 7 Barotac Viejo 12 Borbon 8 Barotac Nuevo 13 Carmen 9 Batad 14 Catmon 10 Bingawan 15 Compostela 11 Cabatuan 16 Consolacion 12 Calinog 17 Cordova 13 Carles 18 Daan Bantayan 14 Concepcion 19 Dalaguete 15 Dingle 20 Dumanjug 16 Duenas 21 Ginatilan 17 Estancia 22 Liloan 18 Guimbal 23 Madridejos 19 Igbaras 24 Medellin 20 Janiuay 25 Minglanilla 21 Lambunao 26 Moalboal 22 Leganes 27 Oslob 23 Lemery 28 Pilar 24 Maasin 29 Pinamungahan 25 Miag-ao 30 Poro 26 Mina 31 Ronda 27 New Lucena 32 Samboan 28 Pavia 33 San Fernando 29 Pototan 34 San Francisco 30 San Dionisio 35 San Remegio 31 San Joaquin 36 Santa Fe 32 San Miguel 37 Santander 33 San Rafael 38 Sibonga 34 Sta. Barbara 39 Sogod 35 Sara 40 Tabogon 36 Tigbauan 41 Tuburan 37 Tubungan NEGROS ORIENTAL 38 Zaraga 1 Amlan
AUDIT PERFORMANCE SUMMARY REPORT COMMISSION ON AUDIT For Calendar Year 2011
Annex “E” 10 of 15
AGENCIES UQ Q A D AGENCIES UQ Q A D 2 Ayungon SIQUIJOR 3 Bacong 1 Larena 4 Basay 2 Lazi 5 Bindoy 3 Maria 6 Dauin 4 San Juan 7 Jimalalud 5 Siquijor 8 La Libertad 6 E. Villanueva 9 Mabinay REGION VIII 10 Manjuyod BILIRAN 11 Pamplona 1 Almeria 12 San Jose 2 Biliran 13 Sta. Catalina 3 Cabucgayan 14 Siaton 4 Caibiran 15 Sibulan 5 Culaba 16 Tayasan 6 Kawayan 17 Valencia 7 Maripipi 18 Zamboanguita 8 Naval BOHOL EASTERN SAMAR 1 Albuquerque 1 Arteche 2 Alicia 2 Balangiga 3 Anda 3 Balangkayan 4 Antequera 4 Can-avid 5 Baclayon 5 Dolores 6 Balilihan 6 Gen. MacArthur 7 Batuan 7 Giporlos 8 Bien Unido 8 Guiuan 9 Bilar 9 Hernani 10 Buenavista 10 Jipapad 11 Calape 11 Lawa-an 12 Candijay 12 Llorente 13 Carmen 13 Maslog 14 Catigbian 14 Maydolong 15 Clarin 15 Mercedes 16 Corella 16 Oras 17 Dagohoy 17 Quinapondan 18 Danao 18 Salcedo 19 Dauis 19 San Julian 20 Dimiao 20 San Policarpo 21 Duero 21 Sulat 22 Garcia-Hernandez 22 Taft 23 Getafe LEYTE 24 Guindulman 1 Abuyog 25 Inabanga 2 Alang-Alang 26 Jagna 3 Albuera 27 Lila 4 Babatngon 28 Loay 5 Barugo 29 Loboc 6 Bato 30 Loon 7 Baybay 31 Mabini 8 Burauen 32 Maribojoc 9 Calubian 33 Panglao 10 Capoocan 34 Pilar 11 Carigara 35 Pres. Garcia 12 Dagami 36 Sagbayan 13 Dulag 37 San Isidro 14 Hilongos 38 San Miguel 15 Hindang 39 Sevilla 16 Inopacan 40 Sierra-Bullones 17 Isabel 41 Sikatuna 18 Jaro 42 Talibon 19 Javier 43 Trinidad 20 Julita 44 Tubigon 21 Kananga 45 Ubay 22 La Paz 46 Valencia 23 Leyte
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Annex “E” 11 of 15
AGENCIES UQ Q A D AGENCIES UQ Q A D 24 McArthur 4 Catbalogan 25 Mahaplag 5 Daram 26 Matag-ob 6 Gandara 27 Matalom 7 Hinabangan 28 Merida 8 Jiabong 29 Palo 9 Marabut 30 Palompon 10 Matuguinao 31 Pastrana 11 Motiong 32 San Isidro 12 Pagsanghan 33 San Miguel 13 Paranas 34 Sta. Fe 14 Pinabacdao 35 Tabango 15 San Jorge 36 Tanauan 16 San Jose de Buan 37 Tolosa 17 San Sebastian 38 Tunga 18 Sta. Margarita 39 Villaba 19 Sta. Rita SOUTHERN LEYTE 20 Sto. Nino 1 Anahawan 21 Talalora 2 Bontoc 22 Tarangnan 3 Hinunangan 23 Tagapul-an 4 Hinundayan 24 Villareal 5 Libagon 25 Zumarraga 6 Liloan REGION IX 7 Limasawa ZAMBOANGA DEL NORTE 8 Macrohon 1 Bacungan 9 Malitbog 2 Baliguian 10 Padre Burgos 3 Godod 11 Pintuyan 4 Gutalac 12 St. Bernard 5 Jose Dalman 13 San Francisco 6 Kalawit 14 San Juan 7 Katipunan 15 San Ricardo 8 La Libertad 16 Silago 9 Labason 17 Sogod 10 Liloy 18 Tomas Oppus 11 Manukan NORTHERN SAMAR 12 Mutia 1 Allen 13 Pinan 2 Biri 14 Polangco 3 Bobon 15 Pres. Manuel Roxas 4 Capul 16 Rizal 5 Catarman 17 Salug 6 Catubig 18 Sergio Osmena, Jr. 7 Gamay 19 Siayan 8 Laoang 20 Sibutad 9 Lapinig 21 Sindangan 10 Las Navas 22 Siocon 11 Lavezares 23 Sirawai 12 Lope de Vega 24 Tampilisan 13 Mapanas ZAMBOANGA DEL SUR 14 Mondragon 1 Aurora 15 Palapag 2 Bayog 16 Pambujan 3 Dimataling 17 Rosario 4 Dinas 18 San Antonio 5 Dumalinao 19 San Isidro 6 Dumingag 20 San Jose 7 Guipos 21 San Roque 8 Josefina 22 San Vicente 9 Kumalarang 23 Silvino Lubos 10 Labangan 24 Victoria 11 Lakewood SAMAR 12 Lapuyan 1 Almagro 13 Mahayag 2 Basey 14 Margosatubig 3 Calbiga 15 Midsalip
AUDIT PERFORMANCE SUMMARY REPORT COMMISSION ON AUDIT For Calendar Year 2011
Annex “E” 12 of 15
AGENCIES UQ Q A D AGENCIES UQ Q A D 16 Molave 8 Linamon 17 Pitogo 9 Maigo 18 Ramon Magsaysay 10 Matungao 19 San Miguel 11 Munai 20 San Pablo 12 Nunungan 21 Sominot 13 Pantao-Ragat 22 Tabina 14 Pantar 23 Tambulig 15 Poona-Piagapo 24 Tigbao 16 Magsaysay 25 Tukuran 17 Salvador 26 Vincenzo A. Sagun 18 Sapd ZAMBOANGA SIBUGAY 19 Sultan Naga Dimaporo 1 Alicia 20 Tagoloan 2 Buug 21 Tangkal 3 Diplahan 22 Tubod 4 Imelda MISAMIS OCCIDENTAL 5 Ipil 1 Aloran 6 Kabasalan 2 Baliangao 7 Mabuhay 3 Bonifacio 8 Malangas 4 Calamba 9 Naga 5 Clarin 10 Olutanga 6 Concepcion 11 Payao 7 Don. Victoriano Chiongbian 12 Roseller Lim 8 Jimenez 13 Siay 9 Lopez Jaena 14 Talusan 10 Panaon 15 Titay 11 Plaridel 16 Tungawan 12 Sapang Dalaga REGION X 13 Sinacaban BUKIDNON 14 Tudela 1 Baungon MISAMIS ORIENTAL 2 Cabanglasan 1 Alubijid 3 Damulog 2 Balingasag 4 Dangcagan 3 Balingoan 5 Don Carlos 4 Binuangan 6 Impasug-ong 5 Claveria 7 Kadingilan 6 El Salvador 8 Kalilangan 7 Gitagum 9 Kibawe 8 Initao 10 Kitaotao 9 Jasaan 11 Lantapan 10 Kinoguitan 12 Libona 11 Lagonglong 13 Malitbog 12 Laguindingan 14 Manolo Fortich 13 Libertad 15 Maramag 14 Lugait 16 Pangantucan 15 Magsaysay 17 Quezon 16 Manticao 18 San Fernando 17 Medina 19 Sumilao 18 Naawan 20 Talakag 19 Opol CAMIGUIN 20 Salay 1 Catarman 21 Sugbong Cogon 2 Guinsiliban 22 Tagoloan 3 Mahinog 23 Talisayan 4 Mambajao 24 Villanueva 5 Sagay REGION XI LANAO DEL NORTE COMPOSTELA VALLEY 1 Bacolod 1 Compostela 2 Balo-I 2 Laak 3 Baroy 3 Maragusan 4 Kapatagan 4 Mawab 5 Kauswagan 5 Monkayo 6 Kolambugan 6 Montevista 7 Lala 7 Nabunturan
AUDIT PERFORMANCE SUMMARY REPORT COMMISSION ON AUDIT For Calendar Year 2011
Annex “E” 13 of 15
AGENCIES UQ Q A D AGENCIES UQ Q A D 8 New Bataan 6 Malapatan 9 Maco 7 Malungon 10 Mabini SOUTH COTABATO 11 Pantukan 1 Banga DAVAO DEL NORTE 2 Lake Sebu 1 Asuncion 3 Norala 2 Carmen 4 Polomolok 3 Dujali 5 Sto. Nino 4 Kapalong 6 Surallah 5 New Corella 7 Tampakan 6 Sto. Tomas 8 Tantangan 7 Talaingod 9 T'Boli 8 San Isidro 10 Tupi DAVAO ORIENTAL SULTAN KUDARAT 1 Baganga 1 Kalamansig 2 Banay-banay 2 Lebak 3 Boston 3 Lutayan 4 Caraga 4 Palimbang 5 Cateel 5 Bagumbayan 6 Gov. Generoso 6 Columbio 7 Lupon 7 Esperanza 8 Manay 8 Isulan 9 San Isidro 9 Lambayong 10 Tarragona 10 Ninoy Aquino DAVAO DEL SUR 11 Pres. Quirino 1 Bansalan REGION XIII 2 Don Marcelino AGUSAN DEL NORTE 3 Hagonoy 1 Buenavista 4 Jose Abad Santos 2 Carmen 5 Kiblawan 3 Jabonga 6 Magsaysay 4 Kitcharao 7 Malalag 5 Las Nieves 8 Malita 6 Magallanes 9 Matanao 7 Nasipit 10 Padada 8 R. T. Romualdez 11 Sta. Cruz 9 Santiago 12 Sta. Maria 10 Tubay 13 Sarangani DINAGAT ISLANDS 14 Sulop 1 Basilisa REGION XII 2 Cagdianao NORTH COTABATO 3 Dinagat 1 Alamada 4 Libjo 2 Aleosan 5 Loreto 3 Antipas 6 San Jose 4 Arakan 7 Tubajon 5 Banisilan SURIGAO DEL NORTE 6 Carmen 1 Dapa 7 Kabacan 2 Socorro 8 Libungan 3 Taganaan 9 Magpet 4 Mainit 10 Makilala 5 Alegria 11 Matalam 6 Tubod 12 Midsayap 7 Burgos 13 M'Lang 8 Pilar 14 Pigcawayan 9 San Isidro 15 Pikit 10 Del Carmen 16 Pres. Roxas 11 San Benito 17 Tulugan 12 Santa Monica SARANGANI 13 Malimono 1 Alabel 14 San Francisco 2 Gian 15 Placer 3 Kiamba 16 Bacuag 4 Maasim 17 Sison 5 Maitum 18 Gigaquit
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Annex “E” 14 of 15
AGENCIES UQ Q A D AGENCIES UQ Q A D 19 Claver 18 Lumbanayague AGUSAN DEL SUR 19 Madalum 1 Sibagat 20 Madamba 2 Esperanza 21 Maguing 3 Bunawan 22 Malabang 4 Trento 23 Marantao 5 Santa Josefa 24 Marogong 6 Veruela 25 Masiu 7 Loreto 26 Molundo 8 La Paz 27 Pagawayan 9 Talacogon 28 Piagapo 10 San Luis 29 Picong 11 Prosperidad 30 Poona-bayabao 12 Rosario 31 Pualas 13 San Francisco 32 Saguiaran SURIGAO DEL SUR 33 Sultan Dumalondong 1 Barobo 34 Tagoloan 2 Bayabas 35 Tamparan 3 Cagwait 36 Taraka 4 Cantilan 37 Tubaran 5 Carmen 38 Tugaya 6 Carrascal 39 Wao 7 Cortes MAGUINDANAO 8 Hinatuan 1 Ampatuan 9 Lanuza 2 Barira 10 Lianga 3 Buldon 11 Lingig 4 Buluan 12 Madrid 5 Datu Abdullah Sangki 13 Marihatag 6 Datu Anggal Midtimbang 14 San Agustin 7 Datu Montawal 15 San Miguel 8 Datu Odin Sinsuat 16 Tagbina 9 Datu Paglas 17 Tago 10 Datu Piang ARMM 11 Datu Unsay BASILAN 12 Guindulungan 1 Muhammad Adjul 13 Kabuntalan 2 Akbar 14 Mamasapano 3 Al-Barka 15 Mangudadatu 4 Hadji Muthamad 16 Matanog 5 Lantawan 17 Northern Kabuntalan 6 Maluso 18 Pagalungan 7 Sumisip 19 Paglat 8 Tabuan Lasa 20 Pandag 9 Tipo-Tipo 21 Parang 10 Tiburan 22 Rajah Buayan 11 Ungkaya Pukan 23 SK Pendatun LANAO DEL SUR 24 Shariff Aguak 1 Bacolod Kalawi 25 South Upi 2 Balabagan 26 Sultan Kudarat 3 Balindong 27 Sultan Mastura 4 Bayang 28 Sultan sa Barongis 5 Binadiyan 29 Talayan 6 Buadiposo Buntong 30 Talitay 7 Bubong 31 Upi 8 Bumbaran SULU 9 Butig 1 Hadji Panglima Tahil 10 Calanogas 2 Indanan 11 Ditsaan Ramain 3 Jolo 12 Ganassi 4 Kalingalan Caluang 13 Kapai 5 Lugus 14 Kapatagan 6 Luuk 15 Lumba Bayabao 7 Maimbung 16 Lumbaca Unayan 8 Panamao 17 Lumbatan 9 Pandami
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Annex “E” 15 of 15
AGENCIES UQ Q A D AGENCIES UQ Q A D
10 Panglima Estino TAWI-TAWI 11 Panglima Omar 1 Bongao 12 Pangutaran 2 Languyan 13 Parang 3 Mapun 14 Pata 4 Panglima Sugala 15 Patikul 5 Sapa-Sapa 16 Siasi 6 Sibutu 17 Talipao 7 Siminul 18 Tapul 8 Sitangkai 19 Tongkil 9 South Ubian 10 Tandubas 11 Turtle Islands
SUMMARY: Unqualified 209 Qualified 1,363 Adverse 46 Disclaimer 72
AUDIT PERFORMANCE SUMMARY REPORT COMMISSION ON AUDIT For Calendar Year 2011
Annex “F” 1 of 4
ANNEX “F”
CORPORATE GOVERNMENT SECTOR Summary of Audit Opinions Rendered on the Financial Statements
AGENCIES UQ Q A D NCR
Cluster A 1 AAIIBP
2 BSP 3 CB-BOL 4 DBP 5 DBPMC 6 DCI 7 DLC 8 ECC 9 GSIS 10 GFB 11 HGC 12 HDMF 13 IGLF 14 LBP 15 LBRDC 16 LIBI 17 LCDFI 18 LLC 19 MSI 20 NHMFC 21 NLDC 22 PCFC 23 PCIC 24 PDIC 25 PICCI 26 PHIC 27 PPSBI 28 QUEDANCOR 29 SBC 30 SHFC 31 SSS 32 TIDCORP
Cluster B
1 BCDA 2 CEZA
3 CAAP
4 NDC
5 NHA
6 NPC
7 PEZA 8 PNCC
9 PPA
10 PRA
11 PSALMC
12 LRTA
13 MWSS
14 NEA
15 PADC
16 PNR
17 TRANSCO
18 BLCI
19 FCIEI 20 GYREI 21 KRC 22 NPIC 23 PNL 24 PRC 25 MGC 26 IIGSI 27 ASDI
AUDIT PERFORMANCE SUMMARY REPORT COMMISSION ON AUDIT For Calendar Year 2011
Annex “F” 2 of 4
AGENCIES UQ Q A D 28 PEC
29 PMPC 30 TFC
31 TCPC
Cluster C
1 NFA
2 FTI
3 PCA
4 NTA
5 PAGCOR 6 TIEZA
7 PRA 8 NPF 9 PIDS 10 PCED 11 LCP
12 NKTI
13 PCMC
14 PHC
15 DFPC
16 PPI 17 CITEM
18 HSDC
19 ZREC
20 CITC
CAR 1 John Hay Management Corporation
2 Ifugao Water District
Region I 1 Northern Food Corporation
2 Poro Point Management Corporation
3 NIA-ARIP
4 NIA-BPIP
Water District 1 Agoo
2 Alaminos City
3 Alcala
4 Asingan
5 Balaoan
6 Balungao
7 Bani
8 Basista
9 Batac
10 Bayambang 11 Binalonan
12 Binmaley
13 Bugallon
14 Candon City
15 Dagupan City
16 Dingras
17 Ilocos Norte
18 Lingayen
19 Manaoag
20 Mangaldan 21 Mapandan
22 Metro La Union
23 Metro Tayug
24 Metro Vigan
25 Naguilian
26 Narvacan
27 Nueva Era
28 Pozorrubio
29 Rosales
30 Rosario
31 San Carlos City
32 San Manuel 33 San Nicolas (Ilocos Norte)
AUDIT PERFORMANCE SUMMARY REPORT COMMISSION ON AUDIT For Calendar Year 2011
Annex “F” 3 of 4
AGENCIES UQ Q A D 34 San Nicolas (Pangasinan)
35 San Quintin
36 Santa
37 Santa Lucia
38 Santa Maria (Pangasinan)
39 Sarrat
40 Sinait
41 Tagudin
42 Umingan
43 Urbiztondo
44 Urdaneta City
45 Villasis
Region II - No. of GOCCs by Province 1 Province of Batanes -1(U)/2-(Q)
2 Province of Cagayan -3(U)/4-(Q) 3 Province of Quirino - 1(U)
4 Province of Nueva Vizcaya - 16(U)/4(Q)
Region III 1 Philippine Rice Research Institute
2 Subic Bay Metropolitan Authority
3 Clark International Airport Corporation
4 Clark Development Corporation
5 Bataan Technology Park Incorporated
6 North Luzon Railways Corporation
7 Aurora Pacific Economic Zone
8 Authority of the Freeport Area of Bataan
Region IV - No breakdown of GOCCs (No. of GOCCs by Province)
1 Corporate - 8(U)/14(Q)
Region V 1 DBP Daet Branch
2 DBP Naga Branch
3 DBP Masbate Branch
4 LBP Daet Branch
5 LBP Labo Branch
6 LBP Sipocot Branch 7 LBP Goa Branch 8 LBP Masbate Branch 9 HDMF Naga Branch 10 QUEDANCOR RO V
11 PDA
12 NFA Catanduanes PO
13 NIA Cam. Sur IMO
a. Fund 501 COB,NDC
b. Fund 101, 102, 161
c. Fund 158
Region VI - No breakdown of GOCCs (No. of GOCCs by Audit Group)
1 Audit Group C - 2(U)/4(Q) 2 Audit Group G - 1(Q)
Region VII
1 Cebu Port Authority (CPA)
2 Mactan-Cebu International Airport Authority (MCIAA)
Region VIII
1 Baybay Water District
2 CGS of Province of Leyte
Region IX
1 ZCWD
2 ECOZONE
3 PCWD
4 Kumalarang Water District
5 Tukuran Water District
6 NFA
7 LBP
AUDIT PERFORMANCE SUMMARY REPORT COMMISSION ON AUDIT For Calendar Year 2011
Annex “F” 4 of 4
AGENCIES UQ Q A D 8 ITWD
9 Others - 4(U)/46(Q)
Region X 1 Gingoog City Water District
2 Claveria Water District
3 Tagoloan Water District
4 Malaybalay City Water District
5 Maramag Water District
6 Quezon Water District
7 Bukidnon Forests, Inc.
8 Development Bank of the Philippines
9 Land Bank of the Philippines
10 HDMF - Pag-IBIG Fund
11 Al Amanah Bank
12 NPC Mindanao Regional Center
Region XI 1 Digos City Water District
2 Nabunturan Water District
Region XII
1 DBP Marbel Branch 2 NFA Provincial Office, Koronadal City 3 NIA-PIO, Koronadal City 4 NIA MMIP 5 Koronadal Water District 6 Norala Water District
Region XIII - Audit on-going
ARMM 1 Bongao Water District
2 Lamitan Water District
3 Wao Water District
Total 94 192 10 6
AUDIT PERFORMANCE SUMMARY REPORT COMMISSION ON AUDIT For Calendar Year 2011
Annex “G” 1 of 2
ANNEX “G”
LIST OF AGENCIES WITHOUT SUBMITTED FINANCIAL STATEMENTS CY 2011
I. NATIONAL GOVERNMENT AGENCIES
Regions NGAs
A. NCR 1. Cultural Center of the Philippines (Special Account in the GF) 2. National Climate Change Commission 3. NG Books of Fiber Industry Development Authority
B. Region VI 4. Iloilo State College of Fisheries
C. Region VIII 5. Eastern Visayas State University
II. LOCAL GOVERNMENT UNITS
Regions LGUs
A. CAR 1. Municipality of Tanudan (Province of Kalinga) B. Region II 2. Municipality of Palanan (Province of Isabela) C. Region IV 3. Municipality of San Jose (Province of Romblon) D. Region V 4. Municipality of San Fernando (Province of Camarines Sur)
5. Municipality of San Andres (Province of Catanduanes) E. Region VI 6. Municipality of D.S. Benedicto (Province of Negros Occidental)
7. Municipality of Banate (Province of Iloilo) 8. Municipality of Jordan (Province of Guimaras) 9. Municipality of Nueva Valencia (Province of Guimaras) 10. Municipality of Dumangas (Province of Iloilo) 11. Municipality of Oton (Province of Iloilo) 12. Municipality of San Enriquez (Province of Iloilo)
F. Region VII 13. Municipality of Malabuyoc (Province of Cebu) 14. Municipality of Tudela (Province of Cebu) 15. Municipality of Tabuelan (Province of Cebu) 16. Municipality of Cortes (Province of Bohol) 17. Municipality of Vallehermoso (Province of Negros Oriental)
G. Region VIII 18. Municipality of Taft (Province of Eastern Samar) 19. Municipality of Mayorga (Province of Leyte) 20. Municipality of Tabon-Tabon (Province of Leyte)
H. Region IX 21. Municipality of Sibuco (Province of Zamboanga del Norte) I. Region X 22. Municipality of Dangcagan (Province of Bukidnon)
23. Municipality of Kadingilan (Province of Bukidnon) J. Region ARMM 24. Municipality of Adjul (Province of Basilan)
25. Municipality of Akbar (Province of Basilan) 26. Municipality of Al Barka (Province of Basilan) 27. Municipality of Hadji Muthamad (Province of Basilan) 28. Municipality of Datu Blah Sinsuat (Province of Maguindanao) 29. Municipality of Datu Saudi Ampatuan (Province of Maguindanao) 30. Municipality of Datu Hofer Ampatuan (Province of Maguindanao) 31. Municipality of Datu Salibo (Province of Maguindanao) 32. Municipality of Shariff Saydona Mustapha (Province of Maguindanao)
Note: Includes unreconciled and incomplete F/S
AUDIT PERFORMANCE SUMMARY REPORT COMMISSION ON AUDIT For Calendar Year 2011
Annex “G” 2 of 2
III. GOVERNMENT-OWNED AND/OR CONTROLLED CORPORATIONS (GOCCs) IN NCR
Clusters GOCCs
A. Cluster A 1. AFP Retirement and Separation Benefits System
B. Cluster B 2. BCDA Management and Holdings, Inc. 3. LWUA Consult Incorporated 4. PNOC Alternative Fuel Corporation 5. PNOC Development and Management Corporation 6. PNOC Coal Corporation 7. PNOC Shipping and Transport Corporation
C. Cluster C 8. APO Production Unit 9. Boy Scouts of the Philippines 10. Club Intramuros Golf Course 11. Corregidor Foundation, Inc. 12. Intercontinental Broadcasting Corporation 13. National Agribusiness Corporation 14. Philippine Charity Sweepstakes Office 15. Philippine Forest Corporation 16. Philippine Mining Development Corporation 17. Veterans Foundation of the Philippines
AUDIT PERFORMANCE SUMMARY REPORT COMMISSION ON AUDIT For Calendar Year 2011
List of Acronyms 1 of 3
L I S T O F A C R O N Y M S
AAR Annual Audit Report AFR Annual Financial Report A/R Accounts Receivables ALSO Adjudication and Legal Services Office AOD Allotments, Obligations and Disbursements ARMM Autonomous Region for Muslim Mindanao ASB Adjudication and Settlement Board BAC Bids and Awards Committee BOC Bureau of Customs BRS Bank Reconciliation Statement BSP Bangko Sentral ng Pilipinas CAAP Civil Aviation Authority of the Philippines CAAR Consolidated Annual Audit Report CCT Conditional Cash Transfer CDA Cooperative Development Authority CFL Compact Fluorescent Lamp CGS Corporate Government Sector CN Credit Notice CO Capital Outlay COA Commission on Audit COE COA Order of Execution CP Commission Proper DAP Disbursements Acceleration Program DBM Department of Budget and Management DBP Development Bank of the Philippines DepEd Department of Education DOE Department of Energy DOF Department of Finance DILG Department of the Interior and Local Government DOJ Department of Justice DND Department of National Defense DPWH Department of Public Works and Highways DRP Development Rights Payment DRRMP Disaster Risk Reduction Management Plan DSWD Department of Social Welfare and Development DOTC Department of Transportation and Communications DV Disbursement Voucher FAIO Fraud Audit and Investigation Office FAP Foreign-Assisted Project FBGA Foreign-Based Government Agency FOU Field Operating Unit F/S Financial Statements GAAM Government Accounting and Auditing Manual GL General Ledger GOCC Government-Owned and/or Controlled Corporation GRM GRM International Inc. GSIS Government Social Insurance System
AUDIT PERFORMANCE SUMMARY REPORT COMMISSION ON AUDIT For Calendar Year 2011
List of Acronyms 2 of 3
GWSPA Government-Wide and Sectoral Performance Audit HDMF Home Development Mutual Fund HGC Home Guaranty Corporation IAAR Individual Annual Audit Report IB Incandescent Bulb IRA Internal Revenue Allotment IRR Implementing Rules and Regulations JMC Joint Memorandum Circular LBP Land Bank of the Philippines LDRRM Local Disaster Risk Reduction Management LDRRMF Local Disaster Risk Reduction Management Fund LDRRMO Local Disaster Risk Reduction Management Office LCCA Local Currency Current Account LGS Local Government Sector LGU Local Government Unit LRTA Light Rail Transit Authority LSS Legal Services Sector LTO Land Transportation Office MIAA Manila International Airport Authority ML Management Letter MOA Memorandum of Agreement MOOE Maintenance and Other Operating Expenses MRSMI Monthly Report of Supplies and Materials Issued MRT Metro Rail Transit NC Notice of Charge NCA Notice of Cash Allocation NCR National Capital Region ND Notice of Disallowance NEA National Electrification Administration NEX Nationally-Executed Project NFD Notice of Finality of Decision NGA National Government Agency NGAS National Government Accounting System NGS National Government Sector NLRC National Labor Relations Commission NS Notice of Suspension OCD Office of Civil Defense ODA Official Development Assistance OGC Office of the General Counsel OMB Office of the Ombudsman OR Official Receipt ORG Office of the Regional Governor OU Operating Unit PAS Philippine Accounting Standards PAF Philippine Air Force PCG Philippine Coast Guard PD Presidential Decree PDAF Priority Development Assistance Fund PEEP Philippine Energy Efficiency Project (National Residential Lighting Program) PFWP Physical and Financial Work Plan
AUDIT PERFORMANCE SUMMARY REPORT COMMISSION ON AUDIT For Calendar Year 2011
List of Acronyms 3 of 3
PNP Philippine National Police PPE Property, Plant and Equipment PPELC Property, Plant and Equipment Ledger Card PPSBI Philippine Postal Savings Bank, Inc. PRA Philippine Retirement Authority PS Personal Services QUEDANCOR Quedan and Rural Credit Guarantee Corporation QRF Quick Response Fund RoSA Report on Salaries and Allowances RA Republic Act RPCPPE Report on the Physical Count of PPE RPMES Regional Project Monitoring and Evaluation System RROW Road Right of Way SAGF Special Account in the General Fund SAO Special Audits Office SASDC Statement of Audit Suspension, Disallowances and Charges SL Subsidiary Ledger SSS Special Services Sector SSS Social Security System TRB Toll Regulatory Board UP University of the Philippines VFM Value-For-Money Audit 4Ps Pantawid Pamilyang Pilipino Program