REPUBLIC OF THE PHILIPPINES

COMMISSION ON AUDIT
Commonwealth Avenue, Quezon City, Philippines

SUMMARY OF AUDIT OBSERVATIONS AND RECOMMENDATIONS

Agency _____________________ Prepared by: _______________ _______________ Date: ____________

_____________________ Reviewed by: ______________________________ Date: ____________
Period _____________________ Approved by: ______________________________ Date: ____________

A. Matrix of Financial Audit Observations and Recommendations

No. AOM Observation Recommendation Management Comment Auditor’s Rejoinder

No./Date
1.
2.
3.
4.

B. Summary of Uncorrected Misstatements

In Thousand Pesos
Asset Liability Current
Accounts and WP Prior Period
No. Period Auditor’s Evaluation
Description ref Non- Non- Revenue/
Current Current Revenue/
Current Current Expense
Expense
1.
2.
3.
4.
Total