Annex A Sample Management's Representation Letter (Auditee’s Letterhead) ate) (To The Auditor) This representation letter is in connection with the implementation of the Electronic Collection and/or Payment Systems of the [Agency Name]. 1 certify that the [Agency Name] implements appropriate intemal controls and procedures, and will continue to implement and review them as are necessary under the circumstances, including prevention and detection controls over the use of e-Collection and e-Payment Systems to safeguard the interest of the government. I confirm to my knowledge and belief that: ‘Weil have fulfilled our/my responsibilities for the design, implementation, and ‘maintenance of proper and effective internal controls over the use of e-Collection and e-Payment Systems; Well acknowledge ourlmy responsibility for the design, implementation, and maintenance of intemal controls to prevent and detect fraud; Management design its information technology (IT) controls to meet control objectives related to Information Security requirements on: a. confidentiality to protect sensitive information from being viewed by unauthorized users. b. integrity to safeguard critical IT resources like hardware, software, and data repositories from improper modification or destruction, and ensure nonrepudiation and authenticity of data; and ©. availability to ensure that critical IT resources (i.e., hardware, software, data) are available when needed, I offer this Management Representation to attest the foregoing statements and to assert that the Audit Team can rely on the accuracy and correctness of documents and data submitted for audit, resulting from the implementation of the e-Collection and/or e-Payment Systems by [Agency Name] Very truly yours, Head of Agency / Authorized Representative Attested by: (Head, Internal Audit Unit, Compliance Department, or its equivalent]Annex B Letterhead of the Intermediary Date and Time: This is a system generated receipt. Signature is not required. Note: This proforma represents minimum data, Moreover, the format may vary depending on the system being usedTastructions: ‘The intermediary shal issue immediately the acknowledgement receipt (AR) for every collection made by them in behalf ofthe government entity. The format of the AR may vary, as long asthe minimum content is complied It shall be accomplished as follows: | AR Number. - acknowledgement receipt number with control series to ensure completeness 2 Date and Time - exact date and time of collection 3 Agency Name - name of the government entity fo which the payment was collected for by the 4 Name of Payor - name of the person/agency/entty who made the instruction for payment 55 Particulars - details or nature ofthe collection 6 Amount - collected amount due to the government entity (can be broken down per nature of 7 Service Charge - convenience/transaction fee 8 Tax (if applicable) - Value Added Tax or other tax details, ifany 9 Total Amount - sum of the amount collected for each transaction, including service charge 10 Reference Number - unique reference number provided by the government entity. Example: + Reference number provided by DFA for payment of passport application fees + Order of payment number / assessment number issued by the NGAV LGU for payment of| services! Real Property Tax * PRN for SSS payment contribution + MID/HLID for Pag-IBIG member contribution / loan payments, + Reference number provided by NBI for payment of NBI applicationAnnex C [Letterhead of the Intermediary] CERTIFICATION OF DEPOSIT Summary Undeposited Collections per last Report, Pxxxxx (date: mmm/ad/yyyy) Collections, mmun/dd/yyyy Total Number of Transactions 2oxx Total Amount of Collections XXX KKK Deposits / Fund Transfers Date: P xxx.xx (xxx.0x) Reference No. Undeposited Collection, Report P xxx This is to certify that the above is a true and correct statement, That the amount collected is deposited intact to the [name of bank] bank account of the [name of the agency] with account number [bank account number], and duly supported by the attached proof of deposit. Details of collections can be generated from our online reporting facility or in the attached electronic file of the List of Daily Collections. Name and Signature Official Designation[INTERMEDIARY NAME] LIST OF DAILY COLLECTIONS For [Agency Name] Date: AR Number Name of payor Particulars Total Amount Page No. Reference Number Annex D Report No:__| Amount P xx Date and time generated: Tastructions: JA. The interm iary shall prepare this report to enumerate collections pertaining to the government agency as of specific date. [B. It shall be accomplished as follows:Date and Time exact date and time of colletion ‘AR Number -scknowledgement receipt number issued by the intermediary [Name of Payor - name ofthe person/ageney/enity/sub-The report sal be cere by the designated ocr onthe It vet ofthe report after he totalsAnnex F REPORT OF e-COLLECTIONS AND DEPOSITS Electron Oia Resept = con Resprstitiy Paria peexcrat —— eo ‘Center Cade Far " OPA reutpercon| Tas] — Feet re acct cote acount cote (acot cade) —t —— Summa Undepostet Caen erat Repo P mec Cotes pe cOR Nos. io oom Deposits Date: Ret Dank Acco Nua: — | ndeposil Cleats, Repo Pox CERTIFICATION "eseby cry on ny offi cath athe above es neste of al elton dg eprsettin of ‘ep endeduring ie pro sated above fr wich «OR Not. ‘sles, wre scaly issued scowl rece oe unease rea, Tals ry a have veel wd one atte mountof ‘ms atl eel othe seta of 6690. lune an Siputne oe Deiat Oar ones baigaics = racoone 4. Te Cotetng Orcas rare sep read colts the possesion of temediny and deposits tan AGDB asf sei atc and sal e muna by fad csr ented (eg, GCush, Paya, ee) sat be accomplsed as lows 1 Entity Name name ofthe agence 2. Fund Chaser find cluster emeleode in accordance with the UACS in which the collections and deposits ae atibuble 0 3 Report No.~ sal be numbered one srs fr each er s+ 0000-0600 (ear-mntrseria rum) 4 Shoot No.~ page numberof he opr which sal be seis Fer each month5. Date date covered by the repo 6 Iiermediary ~ the ety hair the possession of the funds 1. eORIOR Date ~ date of the OR 1. cOR/OR Nimber ~ seri umber ofthe ORs ised by the Cashie ‘8. Responsibly Caner Cade ~ code atsined teach costesponsbiity center 10. Pajer~ nae of he persnlagerylentityisb-oleor from whom the aout was esived 11. Pariulrs tailor ature ofthe colletion 12 PREXCIPAP- th code fr the program expendi clssifesion or program/activity/ejct shown in GAA'SAROIGARO 13. Ameuni-Toul Collections ~ te ttl amount of collections peteOR or per Report f Collections of he Sub Clit. 14, Amount- Breakdown of Collections ~armunt pr mature of colections. Th Ca/Teasuy Uni er Collecting Ofer may insert addon curs foreach mate ofeoletions [c. Cotstons should be deposited intact diy. The balance of collections no depesied during the diy Guetacu-of should be deposited onthe fist banking hour ofthe next woking dy Lo 1 sport tal be etd byte college on the st seo he feport fer he las ano be submited othe Acsoumtng Office ngthr withthe cosesponding poof of depositAnnex G REPORT OF DAILY COLLECTION DIRECTLY DEPOSITED TO THE AGENCY'S BANK ACCOUNT Date: Eaiey Name: Fuad Closter Bank / Accouai somber: mon Dea Tesoro CRS Tas OR / transaction e ate | contiemation number (eccount code) aecountende] (account cote) CERTIFIED CORRECT:instructions: JA. The Cash/reasury Unit shall prepare ths report per bank axcountto record collections directly depostedereditd othe agency bank account as of specific date and shal be maintained by fund etuster [1 shat be accomplished as follows: 1. Entity Name ~name ofthe agencyleatty 2. Fund Cluser~ fund cluster name/code in accordance wth the UACS in which the collections and deposits ae atributable to, 3. Report No ~ shall be numbered one series foreach year as 0000.00.00 (year-month-seral number) 4. Sheet No.— page number ofthe report which shal e series foreach month 5, Date date of ectal deposi, fund tanser, of transaction 6.cOR/ Transaction Confirmation Number. -eOR number generated incase of online payment or Transaction Confirmation Number in case of deposit/ fund tansfer 7. Payor ~ ame ofthe personagency/entiy/sub-colletor fom whom the amount was received 8 Particulars ~ details or nature ofthe collection his may include any reference aunber of transaction confirmation number if aeilable 9. Amouni-Totl Collections ~the etal amount of collcticns per prof of payment deposit presented by the payor and confirmed as depsited in the agency's account 10, Amount-Breakdowm of Collections - amount pr natu of collections. The Cash/ Treasury Unit or Collecting Officer may inset addtional columns foreach nature of collections 11. Sub-total (Optional) - The sub-total of amounts collected trough the onlinemobile front-end system that are directly credited to the acccunt may be disclosed to facilitate reconciliation [C. Cotections shal be included in his report one the payor presented proof of deposi (¢g, validated deposit slip, proof of fund transfer or EFT) and confimued tobe depsited the agency's account. | photocopy ofthis proof shouldbe attached to this report D. The report shall be certified by the Cash/ Treasury Unit onthe lst shet ofthe report afer the totals totals and shal be submited tothe Accounting Office for booking up and bank reconAnnex DAILY REPORT OF e-PAYMENTS FROM AGENCY ACCOUNT Dat Eatiy Name Report No: Rank Name/Accou ‘Sheet Nas Payment Det vires No. Nature of Payment “Tames wwe | etsence Number ‘CERTIFICATION "hry city on myo cath ht the sve a tem of alle-Paymets ering he pid ted shove inthe cunt shown hereon ae aad Sigs of Daring ea —frsewcioas 4s go dt erp by he Dshusng Ofer rept ayer fen tery ibe de rough Pens ed ono DN sl be ind by fd hse, by atk esa. Jo. sai be compe ows | Dap ie cored yt port 2. Emi None mune ote apy 5. Rear al be mumtreone ies fh er 0-00 ear ment si mena {Pind Chse~ te Red cher mance eda with he UACS wich eyes charged 5 sheet Noses abe ef ep (Bank NinelAcsont Ne ~ nine fe kind he sco saber he heat i ev {etapa Ent ft Payment reseton {sera same nese feet cd 9. tayo Taco Rfoene No-one ue fhe Payment etn 10 Payee aan of te pyetamat 1. DV Pat No, mune of he nie Dye 12. ORSIBURS No ~Osigrton Regent Sad Uti Reo St une 1, Ress Cou Code coe aspect osepansily cn 14 UACS Objet Code 10 ego cade orc wa he UNS 1S Nat Poet be ecient beet 16 Amour - anu of he dren og sey J. sta e ceed ye Ditring Ofer on has se fe ep ade i the Acs fie ia fr EV prprton b,c repr ll be tna we wai oer i a he pring Sl pret ce