Republic of the Philippines

COMMISSION ON AUDIT
Office of the Assistant Commissioner
NATIONAL GOVERNMENT SECTOR
Commonwealth Avenue, Quezon City

MEMORANDUM

To : ALL NGS CLUSTER DIRECTORS

Subjec : Issues raised during the COA FY 2022 Budget Hearing

t

Date : September 4, 2021

Below are the issues raised during the COA FY 2022 Budget Hearing held
yesterday, September 3, 2021, which we need to address:

Cluster Agency Requirements/issues that needs to be addressed

All All agencies ● Increase in Communication and Advertising, Promotional
Clusters and Marketing Expenses, CY 2019 vs. CY 2020, and as of
June 30,2021 using the following format:

Communication Expenses

Increa January
Percentag
CY CY se/ to June
e Increase/
Agency 2019 2020 (Decre 30, 2021
(Decrease
ase)

(a) (b) (c = b (d = c / a) (e)

– a)

POC 5,867,308 5,874,683 7,375 0.13% 2,159,516.97

Agency Advertising, Promotional and Marketing Expenses

Percentag January
CY CY Increase/
e Increase/ to June
2019 2020 (Decrease)
(Decrease 30, 2021

(a) (b) (c = b – a) (d = c / a) (e)

 POC 64,680 - (64,680) -100% -

Although the reference for the increase was not discussed

during the hearing, I supposed it is June 2021 expenses in
relation to 2019 and 2020 expenses. Senator Pangilinan is
requesting the same information for 2020 in a letter which I
forwarded to you earlier. This is to be submitted on
September 8, 2021.

● Number of Job Order (JO) and Contract of Service (COS)

personnel, using the following format:

Number of JO/COS Action

taken by
Percentag the Audit
CY CY Increase/
Agency e Increase/ Team
2019 2020 (Decrease)
(Decrease

(a) (b) (c = b – a) (d = c / a) (e)

POC 9 10 2 11.00%

● Number of consultants and/or government personnel in CY

2020 whose functions involve communications, public
relations, and social media presence as requested by Senator
Pangilinan to be submitted on September 8, 2021, using
the following format:

Agency Government Action Remarks

Consultants
Personnel Taken
by the
Number Amount Number Amount of Audit
of Salaries/ Team
Salaries/ Wages for
Wages CY 2020
for CY
 2020

POC None

● Monitoring of submission of the Agency Action Plan and

Status of Implementation (AAPSI), using the following
format:

Status of
Agency Date Due Remarks
submission

POC August 30, 2021 Unsubmitted

Under the remarks column, indicate the audit decision taken

or to be taken on unsubmitted documents and the audit
action taken or to be taken on documents so far submitted,
for recommendations requiring submission of documents.
● Information on whether or not the Audit Team is informed
when a new bank account is opened.

● Government agencies with fund transfers to the Philippine

Red Cross:

Date of Status as Audit

Purpos
Agency fund Amount of June action
e
transfer 30, 2021 taken

● All Cluster Directors with jurisdiction over the audit of

member-agencies of the NTF ELCAC shall include in the
General Audit Instructions the audit of funds related
thereto.

● Information on parked funds, using the format below:

Agency Fund Bank Balance Purpose Status

as of for as of
 opening June
June 30,
Source Account the 30,
(a) 2021
account 2021
(b) (c)
(d)
(e) (f)

Indicate in column (f) if the accounts have been inactive

and for how long.

1 Office of the Results of audit of Contingent Funds for CY 2020 and as of

President June 30, 2021:

Results
Payee Particulars Date Amount of
Audit
CY 2020
xxx
xxx
xxx
As of June 30, 2021
xxx
xxx
xxx
2 Department ● Copy of CYs 2016 to 2020 audit reports for public debt.
of Finance/ This should not be limited to ODA funds.
Bureau of the
Treasury
PS-DBM ● Status of disposal of PPEs procured
● Status/results of audit on Pharmally Pharmaceutical
Corporation transactions. The audit shall include, among
others, the basis for awarding the contracts to the
supplier, compliance with GPPB Circulars and RA 9184
on selection of suppliers through alternative modes of
procurement, extent of evaluation on the capability of the
 supplier to meet its commitment considering its limited
capitalization, terms of payment, compliance with the
delivery schedules and specifications, and
reasonableness of prices. Please be reminded that the
Chair during the budget hearing committed to complete
the audit within one month.
4 Department Status of 20 unbooked bank accounts, the nature of
of National collections deposited and nature of expenses charged against
Defense the same, the reason for opening the said accounts and the
results of audit.
5 Technical ● Management’s explanation and results of further
Education evaluation on the audit observation regarding the NTF
and Skills ELCAC funds amounting to ₱160.083 million
Development ● ₱5 billion parked funds (see table presented earlier on
Authority parked funds for the information required)
6 Department ● Results of audit on overpriced vehicles/ambulance
of Health ● Audit opinion rendered for CY 2020
● Status of compliance on AAPSI or accomplished Action
Plan Monitoring Tool. For those recommendations
requiring submission of documents, audit actions taken or
to be taken on both submitted and unsubmitted
documents.
● Status of submission of the Memorandum of Agreement
between the DOH and the PS-DBM and results of review/
evaluation, if any
● Status/results of audit on personal protective equipment
(PPEs) purchased in CY 2015.
● Procurement of various brands of COVID-19 vaccines,
using the following format:

Brand of Amount Award

COVID- Date of Mode of posted in
Supplier Quantity
19 Contract Unit Procurement PhilGEPs?
Total
Vaccine Cost (Y/N)

7 Department Results on the audit of Malampaya funds. The audit of

of Energy Malampaya funds shall also be focused by the Audit Team.

Please submit all the required data/information on or before September 10, 2021
except those requested by Senator Pangilinan which shall be submitted on September 8,
2021. Thank you.
 SUSAN P. GARCIA
Assistant Commissioner
Sector Head