AUDITING SERVICESRevised as of Feb. 11, 2014COMMISSION ON AUDITQUARTERLY ACCOMPLISHMENT REPORTCluster/Office :Sector :Quarter Ending :MFO I - GOVERNMENT AUDITING SERVICESTypes of AuditMajor Final Outputs (MFO)/Performance IndicatorsMONITORINGQUANTITYQUALITYTIMELINESSQUANTITYQUALITYTIMELINESSNo. of Agencies Subjected to AuditNo. of Reports Rendered% of audit recommendations/ challenged by the auditees% of government agency's audit reports submitted to auditeesNo. of compliance audits undertaken% of Non-compliance findings to total findings% of reports with Adverse Findings that are referred for enforcement action within the prescribed periodFinancial and Compliance AuditsFraud AuditsGovernment-Wide and Sectoral Performance AuditFAPs NEX/ODA AuditsAudit of FBGAsInternational AuditsOther Special Audits (Specify)TotalCASH EXAMINATIONS CONDUCTEDNo. of AgenciesNo. of AOFINDINGSNo. of Accountable OfficersNo. of CE ReportsTo be ExaminedExaminedShortageRestitutionOverageRelievedDismissedPrepared and TransmittedReffered to LSSNo. of AOAmountNo. of AOAmountNo. of AOAmountRISK / INTERNAL CONTROL EVALUATEDNo. of AgenciesRisk Control System EvaluatedDateComputerizedRisk Control BreakdownNo. of Audit Observation Memorandum IssuedStartedCompletedYesNoHighModeratepage 1 of 11

POST AUDIT INTERNAL CONTROL BANRISK/INTERNAL CONTROL EVALUATEDNo. of AgenciesRisk Control System EvaluatedDateComputerizedRisk Control BreakdownNo. of Audit Observation Memorandum IssuedStartedCompletedYesNoHighModerateLowPOST-AUDIT CONDUCTEDNo. of AgenciesTransaction DocumentsBeginning BalanceReceivedPost-auditedEnding BalanceRemarksQuantityAmountQuantityAmountQuantityAmountQuantityAmountOfficial ReceiptsDisbursement VouchersJEVsOthersTotalTRIAL BALANCE ACCOUNTS ANALYZED (Indicate whether analysis conducted is vertical, horizontal or ratio)No. of AgenciesNo. of Trial BalanceDateAccounts Verified/AnalyzedResults of AuditRemarksExpectedSubmitted within the Due DateSubmitted beyond the Due DateReviewedPeriod CoveredStartedCompletedAccount Name/Description/AreaPeriod CoveredNo. of AOMS IssuedBANK RECONCILIATION STATEMENTS VERIFIEDNo. of AgenciesNo. of Bank AccountsFundNo. of BRS Expected this QuarterQuantity of Bank Reconciliation Statement (BRS)QuantityPeriod CoveredBalance, BeginningReceived this periodVerified and ReviewedBalance, Endingpage 2 of 11

AARsAudit OpinionsAUDIT REPORTS SUBMITTED AND TRANSMITTEDSectorNo of Agencies to be AuditedNo. of Agencies Audited% of Agencies Audited/ TotalNo. of ReportsExpectedSubmitted% of Submission/ExpectedTransmitted% of Transmittal/SubmittedCAARsAARsMLs and CMLsBAARsCAARsAARsMLs and CMLsBAARsCAARsMLs and CMLsBAARsNGS (including RGS)DepartmentsRegional OfficesAttached AgenciesConstitutional OfficesOther Executive OfficesState Universities and CollegesDistrict/Division/Provincial OfficesNational High SchoolsOperating UnitsLGSProvincesCitiesMunicipalitiesBarangaysCGSHead OfficesBranches/Regional OfficesSubsidiariesWater DistrictsField OfficesTOTALAUDIT OPINIONS RENDEREDSectorFor the Calendar YearUnqualifiedQualifiedAdversedDisclaimerNationalLocalCorporateTotalpage 3 of 11

NS ND NC PY AUDITIMPLEMENTATION OF AUDIT RECOMMENDATIONS VALIDATEDSectorNo. of Agencies AuditedN u m b e r o f R e c o m m e n d a t i o n sTotalFully ImplementedPartially ImplementedNot ImplementedCurrent YearPrior YearsCurrent YearPrior YearsCurrent YearPrior YearsCurrent YearPrior YearsNGS (including RGS)DepartmentsRegional OfficesAttached AgenciesConstitutional OfficesOther Executive OfficesState Universities and CollegesDistrict/Division/Provincial OfficesNational High SchoolsOperating UnitsLGSProvincesCitiesMunicipalitiesBarangaysCGSHead OfficesBranches/Regional OfficesSubsidiariesWater DistrictsField OfficesTOTALSTATUS OF SUSPENSIONS, DISALLOWANCES AND CHARGES ISSUED AND SETTLEDAudit Action/ SectorBeginning BalanceAdjustments ( If any)Adjusted Beginning BalanceT h i s P e r i o dEnding BalanceRemarksIssuancesSettlementsIssuancesSettlementsQty.AmountParticularsAmountCurrent YearPrior YearsCurrent Year NDs IssuedPrior Years NDs IssuedQty.AmountQty.Amount1. SUSPENSIONSNGSLGSCGS2. DISALLOWANCESNGSLGSCGSSAOFAO3. CHARGESNGSLGSCGSFAOpage 4 of 11

CA & RECOVERIESRECOVERIES AND REFUNDSSector/AgencyCOE/ Report DateNumber & Date of Finding or Decision ImplementedNatureAmount InvolvedAmount Refunded/RecorveredCER or AOM, etcAuditors ND/NCCD/RD DecisionCP DecisionSC DecisionNGSLGSCGSFAIOLSSTOTALCASH ADVANCES MONITOREDC u r r e n t Y e a rSectorNo. of AgenciesUnliquidated Cash Advance Beginning BalanceAdjustments on Previous Quarters'Adjusted Beginning BalanceCash Advances Granted During the QuarterLiquidations during the Quarter% of LiquidationUnliquidated Cash Advance Ending BalanceNo. of Demand Letters SentUnliquidated Cash Advance Referred to CSC/OMBRemarksGrantsLiquidationsNationalLocalCorporateTotalP r i o r Y e a r sSectorNo. of AgenciesUnliquidated Cash Advance Beginning BalanceAdjustments on Previous Years'Adjusted Beginning BalanceLiquidations during the Quarter% of LiquidationUnliquidated Cash Advance Ending BalanceNo. of Demand Letters SentUnliquidated Cash Advance Referred to CSC/OMBRemarksGrantsLiquidationsNationalLocalCorporateTotalpage 5 of 11

ACCOUNTANCY & CUSTODIALMFO 2 - GOVERNMENT ACCOUNTANCY SERVICESMajor Final Outputs (MFO)/Performance IndicatorsGASCGSLGSQuantityNo. of AFRs transmitted to the President and CongressABM/SAROs reviewedABM/SAROs postedQuarterly Reports on Allotments, Obligations and Disbursements submitted to oversight bodiesQuality% of AFRs submitted to the President and Congress% of Annual Report on Allotments, Obligations and Disbursements submitted to the President and CongressTimeliness% of reports transmitted to the President and Congress on or before April 30% of reports transmitted to the President and Congress on or before Sept. 30MFO 3 - GOVERNMENT ACCOUNTING RECORDS CUSTODIAL SERVICESMajor Final Outputs (MFO)/Performance IndicatorsNGSCGSLGUs, Stand Alone and WDsSAOFAOCOsROsCOsROsROsLGUsStand AloneWDsQuantityAnnual average No. of received vouchers stored in custody for ten (10) years before disposalQuality% of the stored vouchers secured from flooding and other calamitiesTimeliness% of stored vouchers subjected to maintenance inspection at least twice in the last two yearspage 6 of 11

ADJUDICATIORYMFO 4 - GOVERNMENT ACCOUNTING & AUDITING REGULATIONS AND ADJUDICATORY SERVICESMajor Final Outputs (MFO)/Performance IndicatorsCommission SecretariatLSSRegional OfficesQuantityQualityTimelinessQuantityQualityTimelinessQuantityQualityTimelinessRules and Regulations Standards DevelopmentQuantityNo. of audit policies, standards, rules and regulations and guidelines developed or updated, issued and disseminatedResolutionsMemorandaCircularsQuality% of rules and regulations subjected to clarificatory issuancesTimeliness% of rules and regulations subject to review in the last three yearsAdjudicationQuantityNo. of decisions rendered (Annex A)Quality% of decisions affirmed by the Director and CPTimeliness% of decisions rendered within 60 days after submission for resolution by the CPEnforcement of DecisionsQuantityNo. of final and executory decisions of the Director/Commission Proper (Annex A)Quality 1% of appeals to the Supreme Court that overturn a COA decisionQuality 2% of monitoring reports with adverse findings that are acted upon within the prescribed periodMonitoringQuantityNo. of compliance audits undertakenQuality% of the Number of non-compliance findings to total findingsTimeliness% of reports submitted to auditees and other oversight agencies on or before the deadline set by theCommissionpage 7 of 11

CASES & OPINIONSCASES EVALUATEDNature of CaseNo. of Cases evaluated/ monitored (based on Fraud Audit Case Evaluation Report and Administrative Case Evaluation Report)Remarks/StatusTotalUnder ReviewDismissedRecommended for Further InvestigationRecommended for DisallowancesRecommended for filing of Admin CaseQtyAmtQtyAmtQtyAmtQtyAmtQtyAmtQtyAmt1. FRAUD AUDIT CASESUnliq. Cash AdvancesMalversationRA 3019RA 9184Lifestyle CheckOthersTotal2. ADMINISTRATIVE CASE AGAINST COA PERSONNELCASES REFERRED TO THE OMBUDSMAN AND/OR OTHER AGENCIESNature of CaseBeginning Balance/Prior YearsCurrent Year ReferralsClosed/Terminated/ArchivedEnding BalanceFraud Audit Report No./ Case No.CourtParties InvolvedQtyAmtFraud Audit Report No./ Case No.CourtParties InvolvedQtyAmtFraud Audit Report No./ Case No.QtyAmtQtyAmtUnliq. Cash AdvancesMalversationRA 3019RA 9184Lifestyle CheckAdministrative CasesOthersTOTALSUMMARY OF LEGAL OPINIONS RENDERED AND LEGAL RETAINERS REVIEWEDParticularsSubject MatterActions TakenOpinionsLegal Queries/ClarificationsLegal Retainers ReviewTOTALpage 8 of 11

TECHNICALSUPPORT TO OPERATIONSCONTRACTS REVIEWEDParticularsBeginning BalanceReceived this QuarterReviewedDeficiencies NotedReferred to TSO (where applicable)Ending BalanceQtyAmountQtyAmountQtyAmountQtyAmountQtyAmountQtyAmount1. AUDITORIAL REVIEWInfrastructureGoods and ServicesConsulting Services2. TECHNICAL REVIEWInfrastructureGoods and ServicesConsulting ServicesTotalINSPECTIONS CONDUCTEDParticularsBeginning BalanceReceived this QuarterInspectedDeficiencies NotedReferred to TSO (where applicable)Ending BalanceQtyAmountQtyAmountQtyAmountQtyAmountQtyAmountQtyAmount1. AUDITORIAL REVIEWInfrastructureGoods and ServicesConsulting Services2. TECHNICAL REVIEWInfrastructureGoods and ServicesConsulting ServicesTotalPROPERTY APPRAISEDParticularsBeginning BalanceReceived this QuarterAppraisedDeficiencies NotedReferred to TSO (where applicable)Ending BalanceQtyAmountQtyAmountQtyAmountQtyAmountQtyAmountQtyAmount1. AUDITORIAL REVIEWUnserviceableReal PropertyOther Property2. TECHNICAL REVIEWUnserviceableReal PropertyOther PropertyTotalPRICE EVALUATIONS CONDUCTEDParticularsBeginning BalanceReceived this QuarterEvaluatedDeficiencies NotedReferred to TSO (where applicable)Ending BalanceQtyAmountQtyAmountQtyAmountQtyAmountQtyAmountQtyAmountTotalpage 9 of 11

TRAINING & SYSTEMSSEMINARS CONDUCTEDSectorNo. of AgenciesNo. of ParticipantsNo. of days conductedConducted byVenueRemarksCOAnsNon-COAnsDetailed listing of Course Title/Indicate if with OJT and No. of HoursTotalCOURSES DESIGNED AND DEVELOPED (With Details)ClientsS u b j e c t M a t t e rCOAnsNon-COAnsTotalDOCUMENTS/REPORTS PUBLISHEDParticularsQuantityRemarksSYSTEMS DEVELOPED AND MAINTAINEDParticularsQuantityRemarkspage 10 of 11

GEN. ADM.GENERAL ADMINISTRATION AND SUPPORT SERVICESCentral OfficeRegional OfficeA. General ServicesNo. of checks and ADA issued dailyNo. of Official Receipts IssuedNo. of Projects implemented/completedNo. of Purchase Requests served to end usersNo. of PPE disposedNo. of documents released to various clienteleNo. of service trips to ferry personnel to the designated destinations undertaken dailyB. Human Resource and Management ServicesNo. of applications evaluated for recuitmentNo. of Applications for promotionNo. of applications for retirement/resignation/separationC. Planning, Finance and Management ServicesNo. of Budget Proposals/ Accountability Reports, PBB Reports Prepared and SubmittedNo. of Funding Requests acted uponNo. of Obligation Requests/BURs processedNo. of claims for Retirement Benefits and Terminal Leave pay acted uponNo. of Notices of Fund Transfers IssuedQuality: Budget Utilization RateObligations incurred only upon sufficiency/availability of fundsTimeliness: Submission of Financial ReportFinancial Statements submitted to the Office of the Auditor on or before February 14Quantity:No. of DVs processedD. Technical SupportQuality:% of technical evaluation findings/recommendations utilized by the auditorsTimeliness:% of technical evaluation services completed within 21 daysPrepared by:Reviewed by:Approved by:Sector/Cluster/Office Headpage 11 of 11

NFD COEAnnex ASTATUS ON APPEALED CASESBeginning BalanceT h i s P e r i o dEnding BalanceFiledResolvedQty.AmountQty.AmountPrior Years CasesCurrent Year CasesQty.AmountQty.Amount InvolvedAmount GrantedAmount DeniedQty.Amount InvolvedAmount GrantedAmount Denied1. COMMISSION PROPERDisallowances/Suspensions/ChargesRequest for Exclusion from LiabilityRelief from AccountabilityWrite-OffCondonationMoney ClaimApproval of Negotiated Sales of Government PropertiesAdministrative CasesConcurrence in the Hiring of Legal RetainersOther MattersSub-Total2. OGC IN THE CENTRAL/REGIONAL OFFICESDisallowances/Suspensions/ChargesRelief from AccountabilityLegal OpinionsOthersSub-TotalTOTALNOTICES OF FINALITY OF DECISION AND COA ORDERS OF EXECUTION ISSUED1. NOTICES OF FINALITY OF DECISIONIssued by CPIssued by LSSIssued by CD/RD2. COA ORDERS OF EXECUTIONIssued by CPIssued by LSSIssued by CD/RD

COA: