SCP- LOWER COURTS IN REGION VII

SUMMARY OF AUDIT OBSERVATION AND RECOMMENDATION

For Calendar Year 2021

AOM Management Auditor’s

No. Audit Observations Recommendations Rejoinder
Comments
AOM No. 1. The Collecting Officer did not use the prescribed We recommended that the No comments were
2022-001 Report of Accountability for Accountable Forms Collecting Officer prepare the received from
(2021) (RAAF) under Appendix 67 of the Government prescribed RAAF in management.
dated Accounting Manual, Volume II thus, effective accordance with Appendix 67
monitoring and reporting of the movement and status of the Government Accounting
March 7,
of the accountable form is not achieved. Manual, Volume II.
2022
issued to
MTCC- The Government Accounting Manual, Volume II,
Toledo provides the prescribed format in the preparation of
City various reports to be used by all government agencies.
Appendix 67 thereof is the prescribed format of the
Report of Accountability for Accountable Forms
(RAAF) to be used to report the result of the physical
count of all accountable forms such as checks, stamps,
official receipts, LDDAP-ADA, in the custody of
accountable officers.

The prescribed form consists of five main columns,

with the last four columns having two sub-columns
each for the quantity and its inclusive serial numbers
(SNs). Below is a brief description of each of the five
columns:
Column 1 - DESCRIPTION OF ACCOUNTABLE
FORMS, where to record the name of the form and
the number assigned by the National Printing Office .
The face value represents the unit value of the forms,
if applicable, as in the case of postage stamps and
tickets;

Column 2 - BEGINNING BALANCE, where to

record the quantity and inclusive SNs of the previous
month's ending balance;

Column 3 - RECEIVED, where to record the quantity

and inclusive SNs of additional accountable forms
received from Head Office or transferred from other
NBI Offices for a given month;

Column 4 - ISSUED, where to record the quantity and

inclusive SNs of the accountable forms issued for a
given month; the serial number should tally on what
is reported as issued in the collection report for the
month;

Column 5 - ENDING BALANCE, is the result of the

mathematical computation of BEG BALANCE plus
(+) RECEIVED minus (–) ISSUED. This column
should be reconciled with the actual quantity and
inclusive SNs on hand at the end of the month. This
column will be carried over as BEG BALANCE in
the ensuing month.

Our review of the monthly RAAFs submitted by the

CO shows a different presentation. The 'Beginning
Balance' was inappropriately described as ‘On-Hand’
 and the information is presented in an outline format
rather than in columns.

Presenting the inventory of accountable forms in a

matrix format provides the most detailed view of the
accountable forms on hand and issued, since the
columns that are related are grouped together. The
monitoring and reporting on the movement and status
of the accountable forms are easily done.

Prepared by:

LUCILLE MAYPRIL C. RIVAS

SA II, OIC- ATL