Status of Actions Taken/Management Comments/Compliance/Implementation
On the 2013 COA Annual Audit Report
Office/Attached Agency: NATIONAL CONCILIATION AND MEDIATION BOARD
Auditor’s Opinion: Qualified Opinion on the fairness of the presentation of the financial statements
COA AUDIT FINDINGS
COA AUDIT RECOMMENDATIONS
ACTIONS
TAKEN/MANAGEMENT
COMMENTS/COMPLIANCE/
IMPLEMENTATION
TIMELINE
Absence of insurance coverage on properties –
Regions IV-B and V
RBs IV-B and V failed to obtain insurance coverage
of all insurable properties
Require the Property Officer-Designate
to prepare list of all insurable
properties of the agency and furnish
the GSIS for appraisal of the amount
of the premium to be paid
Unrestored amount of cash and liability for
unreleased checks at year-end – NCR and IV-B
Non-restoration of the cash equivalent of the
unreleased checks as of the end of the year, and
non-recognition of the appropriate payable/liability
account
Strictly observe the provisions of
MNGAS and COA GAFMIS in
reporting and recording unreleased
checks.
Late submission of liquidation reports – RBs VI
and XI
Comply strictly with the provisions of
COA Circulars on the timely settlement
and liquidation of cash advances
Absence of physical stock-taking and reporting
on inventory accounts – NCR
Require the Inventory Committee to
conduct physical inventory of office
supplies
The NCR Inventory Committee
conducted a physical inventory
on Feb 14, 2014.
Unreliable and unreconciled balance of PPE
accounts, absence of inventory reports and
other lapses over property management – NCR,
IV-A, IV-B, IX and XI
NCR - absence of Report on the Physical Count
of PPE (RPCPPE) on three PPE
NCR - adjustment shall be
effected
on
March
2014
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COA AUDIT FINDINGS
accounts
(Books,
equipment, Other PPE)
COA AUDIT RECOMMENDATIONS
Communication
ACTIONS
TAKEN/MANAGEMENT
COMMENTS/COMPLIANCE/
IMPLEMENTATION
TIMELINE
financial reports
IV-A has already complied
-
IV-A
IV-B
Unreconciled balance of PPE accounts (
Office Equipment, Furniture and Fixtures,
IT Equipment)
-
IX – now maintaining PCs and
PPELCs
Unreconciled differences between
RPCPPE and accounting records.
- Unreconciled differences between
RPCPPE and accounting records
- Misclassification of PPE accounts
- Overstatement
depreciation
of
the
recorded
IX
- Property Cards and PPE Ledger Cards
were not being prepared/maintained
XI
Deficiencies on property management,
non-performance of physical inventory of all
PPE, non-reclassification and/or disposal of
uncerviceable
Unserviceable properties at NCR, I, II, IV-A, V
and VI
RB I - all unserviceable
properties were disposed on
March 5, 2014
RB II - all unserviceable
properties were disposed on
June 10, 2014
Non-recording of Motor Vehicles – Regions VIII
and IX
The
concerned
regional
branches
have
already
recorded the cost of vehicle
transferred from CO
Overstated balance of accounts payable and
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COA AUDIT FINDINGS
COA AUDIT RECOMMENDATIONS
ACTIONS
TAKEN/MANAGEMENT
COMMENTS/COMPLIANCE/
IMPLEMENTATION
TIMELINE
property accounts – RB IV-B
Recognized undelivered equipment
Payments without prior approval – RB XII
Driver’s trip tickets were not approved by the
proper officials
Non-compliance with certain provisions of RA
9184 and other laws – RBs V, IX and XIII
-
Non-compliance of RB V with the mandatory
use of the PhilGEPS in its procurement
activities
-
The BAC of RB IX failed to comply on the
attendance of observers in the procurement
process.
- No BAC was established by RB XIII contrary to
RA 9184
Purchase Orders without complete information
– RB XIII
Non-submission of advance copies of contracts
– Central Office, NCR and RB IX
Late submission of financial statements/reports
– RBs VI and XII
Non-submission
of
status
report
on
implementation of audit recommendations –
NCR
Gender and Development
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COA AUDIT FINDINGS
COA AUDIT RECOMMENDATIONS
ACTIONS
TAKEN/MANAGEMENT
COMMENTS/COMPLIANCE/
IMPLEMENTATION
TIMELINE
The amount allotted and utilized for the
implementation of GAD programs and activities
of CO and Regional Branches was way below
what has been required.
Senior Citizens and Differently-Abled Persons –
NCR and RB XII
The NCR and RB XII had neither provided funds
nor implemented programs and projects related
to Senior Citizens and Differently-Abled
Persons
Settlement of Suspension, Disallowances and
Charges
Region
CO
NCR
XI
XIII
Total
Disallowa
nces
7,965.10
33,405.00
14,274.81
Suspensi
ons
8,741.77
115,897.75
30,201.00
CO – fully settled on January
20, 2014
Total
8,741.77
123,862.85
63,606.00
14,274.81
RB XI – submitted all necessary
documents
to
settle
the
suspensions last Nov. 26, 2012.
The branch submitted a Notice
of Appeal to COA-RO XI on
Feb. 28, 2013.
RB XIII – fully settled on March
2014.
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