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Memorandum: Commission On Audit

The Commission on Audit is enhancing its monitoring of agency compliance with the annual audit report's recommendations. It is requiring agencies to submit an Agency Action Plan and Status of Implementation form within 60 days of receiving the annual audit report. This combines the action plan and status report into one document. Auditors will then validate the agencies' responses and plans within 30 days, and report their findings to regional directors using an Action Plan Monitoring Tool for monitoring purposes. Validated reports will also be sent to the Governance Commission for Government-Owned and Controlled Corporations for audited GOCCs.

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Rheymar Ong
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191 views

Memorandum: Commission On Audit

The Commission on Audit is enhancing its monitoring of agency compliance with the annual audit report's recommendations. It is requiring agencies to submit an Agency Action Plan and Status of Implementation form within 60 days of receiving the annual audit report. This combines the action plan and status report into one document. Auditors will then validate the agencies' responses and plans within 30 days, and report their findings to regional directors using an Action Plan Monitoring Tool for monitoring purposes. Validated reports will also be sent to the Governance Commission for Government-Owned and Controlled Corporations for audited GOCCs.

Uploaded by

Rheymar Ong
Copyright
© © All Rights Reserved
Available Formats
Download as PDF, TXT or read online on Scribd
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COMMISSION ON AUDIT
Commonwealth Avenue, Quezon City, Philippines

MEMORANDUM
No.: 20\lf ·002
Date: MAR 1 o· 2014"

TO All COA Assistant Commissioners, Directors of the Central and Regional Offices,
Supervising Auditors, Audit Team Leaders and all Others Concerned

SUBJECT Enhanced monitoring of compliance with recommendations in the Annual Audit


Report (AAR) through the Agency Action Plan and Status of Implementation
(AAPSI) Form and Action Plan Monitoring Tool {APMT)

Recent events have revealed a heightened awareness of the observations and


recommendations contained in the COA Annual Audit Reports {AARs) as well as of an urgent
need of the public to be kept abreast of what is done to implement them. There is a felt need as
well for a concise and comprehensive information on the matter covering all government
agencies (national, local and corporate). In this regard, this Commission hereby prescribes the
use of a form {Annex "A") that combines both an action plan and status of implementation of the
previous year's recommendations and is entitled Agency Action Plan and Status of
Implementation {AAPSI).

The Agency Action Plan {AAP) is prescribed in the Integrated Results and Risk-Based
Audit Manual (IRRBAM). It is a tool for government agencies to indicate action plans on the
audit observations and recommendations contained in the AAR, and for the auditor to monitor
the said action plans. Likewise, under the general provisions of the annual General
Appropriations Act {GAA), the audited agencies are required to submit within 60 days upon
receipt of the AAR a status report on the actions taken on the audit observations and
recommendations.

Henceforth, the letter transmitting the AAR to the head of agency and/or those charged
with governance shall contain a statement requesting the agency to accomplish the AAPSI on
the audit observations and recommendations contained in the AAR. The AAPSI form shall
likewise be attached to the transmittal letter.

Within 30 days upon receipt of the AAPSI (hard and soft copies) from the agency, the
auditor shall validate the same, and submit a report to the Cluster/Regional Director concerned
for monitoring purposes, using the revised Action Plan Monitoring Tool {Annex "B"), within 30
days from validation. Further, for Government-Owned and/or Controlled Corporations (GOCCs)
under the jurisdiction of the Governance Commission for GOCCs (GCG), copies of validation
reports including the respective AARs shall also be furnished the latter.

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