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reinstituting selective pre-audit on government transactions

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reinstituting selective pre-audit on government transactions

Post by shobe on Mon Aug 03, 2009 11:06 am

Hi guys.

I have been absent from the forum for months...i just wanted to inquire if this topic has already been discussed. I was kind of shocked when i learned that COA Circular 2009-02 took effect last saturday August 1, 2009 (per COA Circular 2009-04). I hope that a COA auditor is part of the forum so that we can discuss lengthily re this recent issuance.

With the advent of the effectivity of the new rules under R.A. 9184 and with the reinstitution of the pre-audit scheme...di kaya masiraan ng bait ang procurement officers sa buong bansa? I certainly hope that this was carefully studied by COA in consultation with the GPPB. No
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Re: reinstituting selective pre-audit on government transactions

Post by sunriser431 on Mon Aug 03, 2009 11:30 am

For similar topic click this link http://gppb.topicsolutions.net/forum-s-mitt-f7/re-reinstituting-selective-pre-audit-on-government-transactions-t253.htm?highlight=pre+audit

Additional link http://gppb.topicsolutions.net/forum-s-mitt-f7/pre-audit-per-coa-cir-2009-002-t286.htm?highlight=pre+audit

For us GOCCs, the COA conducted 1 day seminar for the Government Accountants, and 1 day orientation seminar for the HOPE. Maybe COA can accomodate also for the BAC and TWG and BAC Secretariat/members.
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Re: reinstituting selective pre-audit on government transactions

Post by riddler on Mon Aug 03, 2009 11:45 am

shobe wrote:
Hi guys.

I have been absent from the forum for months...i just wanted to inquire if this topic has already been discussed. I was kind of shocked when i learned that COA Circular 2009-02 took effect last saturday August 1, 2009 (per COA Circular 2009-04). I hope that a COA auditor is part of the forum so that we can discuss lengthily re this recent issuance.

With the advent of the effectivity of the new rules under R.A. 9184 and with the reinstitution of the pre-audit scheme...di kaya masiraan ng bait ang procurement officers sa buong bansa? I certainly hope that this was carefully studied by COA in consultation with the GPPB. No

Yun na ga ang punto Ko Shob. Sana ma aline man lang yung COA Circulars sa bagong IRR natin, like this one below,

COMMISSION ON AUDIT CIRCULAR NO. 80-101-C July 28, 1980


TO : All Heads of Ministries and Managing Heads of Government-Owned and/or Controlled Corporations; Chiefs of Bureaus and Offices of the National Government; Chief Accountants; COA Regional Directors; Bureau and Corporation Auditors; Governors, City/Municipal Mayors; Barangay Captains; Provincial/City Auditors; Provincial/City/Municipal/Barangay Treasurers; and All Others Concerned.

SUBJECT : Suspension Orders issued by Government Project Engineers.


In order to minimize red tape and to facilitate action on papers relative to suspension orders on government infrastructure contracts the following guidelines are hereby issued:

1. No suspension orders may be issued unless the suspension is:

a) provided for in the contract or,
b) necessary for the proper execution of the work by reason of weather conditions affecting the safety or quality of the works,
c) necessary for the safety of the works or any part thereof;

2. Notation by the Unit Auditor on the original of the Suspension Orders shall no longer be required; and

3. Certified true copies of the suspension orders shall immediately be furnished the respective Unit Auditors who shall then ascertain the existence or non-existence of the grounds relied upon for the issuance of the suspension order. If upon verification, the auditor is convinced that no valid reasons exist or the ground relied upon in the order are not those provided for in the contract and therefore the work should not be suspended, he should immediately bring the matter to the attention of the agency head concerned and request the lifting of the suspension order. Should there be any disagreement between the auditor and the agency head concerned, the papers should be forwarded immediately to the Chairman of the Commission on Audit for appropriate action.

GAO Memorandum Circular No. 581 dated January 13, 1969, is hereby amended accordingly.


(SGD.) FRANCISCO S. TANTUICO, JR., Acting Chairman

ASK NGA AKO KUNG HANGGANG NGAYON EFFECTIVE PA BA YUNG CIRCULAR SA TAAS? kASI NA aUDIT oBSEVATION ANG OFFICE NAMIN USING THE aBAOVE COA CIRCULAR.
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Re: reinstituting selective pre-audit on government transactions

Post by Mikel on Mon Aug 03, 2009 1:32 pm

first, i would like to state that this is only a personal opinion and not necessarily what my office's stand on the issue.

i really do not see any problem with the re-institution of pre-audit on selective gov't transactions vis-a-vis the procurement process/ revised IRR. Pre-audit is conducted only after the procurement process have been completed, that is, only before the payment to the supplier/ contractor. The disbursement vouchers should have already been approved by head of the agency, presumably the last signatory of the disbursement [not the procurement] process, before being subjected to pre-audit. The pre-audit is done before a check is drawn to pay the supplier/ contractor.

reading the said circular, i find no provision therein which would allow us to interfere with the procurement process.

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Re: reinstituting selective pre-audit on government transactions

Post by riddler on Mon Aug 03, 2009 3:07 pm

hELLO mikel, nice to have you back.. May I ask, is the COMMISSION ON AUDIT CIRCULAR NO. 80-101-C July 28, 1980 is al so pre-audit activity of the COA? Looking back at the provisions of the new IRR.

SUSPENSION OF WORK
9.1. The procuring entity shall have the authority to suspend the work wholly or partly by
written order for such period as may be deemed necessary, due to force majeure or
any fortuitous events or for failure on the part of the contractor to correct bad
conditions which are unsafe for workers or for the general public, to carry out valid
orders given by the procuring entity or to perform any provisions of the contract, or
due to adjustment of plans to suit field conditions as found necessary during
construction. The contractor shall immediately comply with such order to suspend
the work wholly or partly.
9.2. The contractor or its duly authorized representative shall have the right to suspend
work operation on any or all projects/activities along the critical path of activities
after fifteen (15) calendar days from date of receipt of written notice from the
contractor to the district engineer/regional director/consultant or equivalent official,
as the case may be, due to the following:xxxxxx x x.

I noted that there is no mention to furnish a copy to the COA of the Suspension Orders made by the Contractor and the Procuring Entity.. ano ba ang tama dito? Pwd ba kami ma furnish ng COA ang mga LGU's kung ano na ang latest dito Mik? Very Happy


Last edited by ruel on Mon Aug 03, 2009 3:26 pm; edited 1 time in total
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Re: reinstituting selective pre-audit on government transactions

Post by sunriser431 on Mon Aug 03, 2009 3:12 pm

Mikel wrote:first, i would like to state that this is only a personal opinion and not necessarily what my office's stand on the issue.

i really do not see any problem with the re-institution of pre-audit on selective gov't transactions vis-a-vis the procurement process/ revised IRR. Pre-audit is conducted only after the procurement process have been completed, that is, only before the payment to the supplier/ contractor. The disbursement vouchers should have already been approved by head of the agency, presumably the last signatory of the disbursement [not the procurement] process, before being subjected to pre-audit. The pre-audit is done before a check is drawn to pay the supplier/ contractor.

reading the said circular, i find no provision therein which would allow us to interfere with the procurement process.

To make things simple and easier to understand
What is Pre-audit?
is the examination of a financial transaction before payment either through Cash, warrant, check or other instruments.
In contrast what is Post-Audit?
is the examination of a financial transaction after payment and the recording thereof. It involves the tracing of the transaction to the pertinent books of account. The scope of the post-audit work embraces the three components of comprehensive audit, namely, Fianacial and compliance, efficiency and economy, and program results or effectiveness.

Why Pre/Post-Audit required?
Section 2 of PD no 1445
Which states that "It is the delared policy of the state that all resources of the government shall be managed, expended or utilized in accordance with law and regulations, and safeguarded against loss or wastage through illegal or improper disposition, with a view to ensuring efficiency, economy and effectiveness in the operations of government" The responsibility to take care that policy is faithfuly adhered to rests directly with the Chief or Head of the government agency concern. (Sec. 13 of GAAM) Smile
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Re: reinstituting selective pre-audit on government transactions

Post by shobe on Mon Aug 03, 2009 3:15 pm

Hi Mikel.

If i may ask, why was pre-audit removed from the system years ago?
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Re: reinstituting selective pre-audit on government transactions

Post by msm326 on Mon Aug 03, 2009 3:48 pm

forLaguna province per se, the COA conducted a half brief orientation about COA Circular 2009-002 and it was a very lively and informative discussion particularly the questions and answers since all of the Audit Team Leaders were present as well as the Supervising auditor to answer all our queries too.... You are right Sir Mikel , as of this today we don't see any problem....

I had a meeting of my staff and we could site the pre-audit so that some elctive officials would follow procedures on deliveries .... this is a saviour for me...
msm326 Razz
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Re: reinstituting selective pre-audit on government transactions

Post by Mikel on Mon Aug 03, 2009 3:57 pm

shobe wrote:Hi Mikel.

If i may ask, why was pre-audit removed from the system years ago?

Hi Ma'am,

the rationale for the lifting of the pre-audit system is stated in COA Circular No. 95-006 dated May 18, 1995, i would have wanted to create a link on this document for your convenience kaya lang hindi po ako masyadong marunong sa computer ma'am. sorry po ma'am.

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Re: reinstituting selective pre-audit on government transactions

Post by sunriser431 on Mon Aug 03, 2009 4:00 pm

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Re: reinstituting selective pre-audit on government transactions

Post by jcolas on Mon Aug 03, 2009 8:05 pm

Sirs;

I went over the Circular on Pre-audit and I have not seen any provision that contravenes any provision of the Revised IRR of RA 9184. I am sure the COA Commissioners are intelligent enough to come up with a circular that does not go against the Act and as was stated by our friend from COA, pre-audit will only come after the procurement process is through. Ang natitira lang ay yong paggawa ng Check or LDAP. So guys, their is nothing to be apprehensive about.
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Re: reinstituting selective pre-audit on government transactions

Post by sunriser431 on Tue Aug 04, 2009 5:08 pm

shobe wrote:Hi Mikel.

If i may ask, why was pre-audit removed from the system years ago?
Hi Guys For info
The History of Pre-Audit.
For complete txt use search engine ex. google, yahoo etc.
1. COA Circular 2009-001 dated February 12, 2009
2. COA Circular 76-34 dated July 15, 1976
3. COA Circular 87-278 dated November 12, 1987
4. COA Circular 86-257 dated March 31, 1986
5. COA Circular 82-195 dated October 26, 1982
6. COA circular 76-26 dated April 6, 1976
7. COA circular 76-26A dated May 5, 1976
8. COA Circular 86-257A dated November 27, 1986
9. COA Memorandum 2005-27 dated February 28, 2005
10.COA memorandum 91-704 dated February 27, 1991
11.COA Circular 76-26B dated June 10, 1976
12.COA memorandum 87-480 dated March 18, 1987
13.COA Circular 96-010 dated August 15, 196
14.COA Circular 95-006 dated May 18, 1995
15.COA Circular 94-006 dated February 17, 1994
16.COA Circular 89-299 dated March 21, 1989
17.COA Circular 89-299A dated September 8, 1989
18.COA Circular 92- 384 dated October 1, 1982
19.COA memorandum 75-19 dated December 19, 1975
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