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Special BAC Membership

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Special BAC Membership

Post by lycous230 on Tue Jul 14, 2009 11:48 am

Concern: whether or not the Sr. Internal Control Officer, a fifth ranking permanent official who post audit the transactions of this agency particularly the budget cost and the ABC of the goods and services before the approval of the HOPE is covered by the prohibition by the COA Circular No. 2003-004 dated July 30, 2003 to become member of SPECIAL BAC?
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Re: Special BAC Membership

Post by RDV @ GP3i on Tue Jul 14, 2009 1:50 pm

lycous230 wrote:Concern: whether or not the Sr. Internal Control Officer, a fifth ranking permanent official who post audit the transactions of this agency particularly the budget cost and the ABC of the goods and services before the approval of the HOPE is covered by the prohibition by the COA Circular No. 2003-004 dated July 30, 2003 to become member of SPECIAL BAC?

A "Sr. Internal Control Officer" may not actually be specifically covered by the COA Circular as it specifically prohibits membership in the BAC (whether Regular or Special BAC) only to Accountants and those coming from the Accounting Departments (except as provisional members if their departments are end-users), but for purposes of checks and balance, particularly since they are involved in post-audit of transactions, I am of the opinion that they should not be designated as members of the BAC.
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Re: Special BAC Membership

Post by riddler on Tue Jul 14, 2009 2:35 pm

RDV wrote:
lycous230 wrote:Concern: whether or not the Sr. Internal Control Officer, a fifth ranking permanent official who post audit the transactions of this agency particularly the budget cost and the ABC of the goods and services before the approval of the HOPE is covered by the prohibition by the COA Circular No. 2003-004 dated July 30, 2003 to become member of SPECIAL BAC?

A "Sr. Internal Control Officer" may not actually be specifically covered by the COA Circular as it specifically prohibits membership in the BAC (whether Regular or Special BAC) only to Accountants and those coming from the Accounting Departments (except as provisional members if their departments are end-users), but for purposes of checks and balance, particularly since they are involved in post-audit of transactions, I am of the opinion that they should not be designated as members of the BAC.

Agree ako RDV, pwd din namang ma-designate ang "Sr. Internal Control Officer" as the Head/member of the TWG. In our case our Accountant is also a member of our TWG.
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Re: Special BAC Membership

Post by sunriser431 on Wed Jul 15, 2009 11:16 am

lycous230 wrote:Concern: whether or not the Sr. Internal Control Officer, a fifth ranking permanent official who post audit the transactions of this agency particularly the budget cost and the ABC of the goods and services before the approval of the HOPE is covered by the prohibition by the COA Circular No. 2003-004 dated July 30, 2003 to become member of SPECIAL BAC?

Former President Aquino issued Administrative order 278 effectivity April 28. 1992, which outlines the functions of the Internal Audit Service. I do believe you can use this AO 278 for your reference. In my opinion you should detached yourself as member of the Special BAC. Hope this will help. Smile

click this link for complete details http://www.chanrobles.com/administrativeorders/administrativeorderno278.html
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Re: Special BAC Membership

Post by lycous230 on Wed Jul 15, 2009 1:33 pm

additional query on my appoint as special BAC members, the justification of the HOPE on my appointment in special BAC (although as internal control officer) is DUE TO EXIGENCY OF WORK since the purpose of the project is to provide water due to declaration of the city and province of iloilo under water crisis. is this justification relieve me for any accountability?
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Re: Special BAC Membership

Post by lycous230 on Wed Jul 15, 2009 1:35 pm

shed me light on my query....
thanks
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