MEMORANDUM

PRESCRIBED DEADLINES ON THE SUBMISSION OF AUDIT GROUP/CLUSTER’S

CONSOLIDATED REPORTS TO FACILITATE THE REGION-WIDE
CONSOLIDATION

September 15, 2022

AUDIT DEADLINE OF
REPORTS GROUPS/DIVISION SUBMISSION TO THE
RESPONSIBLE REGIONAL OFFICE
A. MONTHLY REPORTS
1. Monthly Monitoring Report on the
LGAS, NGAS, CGAS, On or before the 5th day
Submission of the AARs, RCMLs, MLs,
SUC, WD of the ensuing month
SAORs and BARs
2. Streamlined Process Monthly Monitoring LGAS, NGAS, CGAS, On or before the 5th day
Report (SPMMR) SUC, WD of the ensuing month
3. Monthly Status of Transmittal and On or before the 5th day
LGAS, SUC, WD
Publication of Annual Audit Reports (AARs) of the ensuing month
B. QUARTERLY REPORTS
1. Quarterly Monitoring on the Adoption of LGAS, NGAS, CGAS, On or before the end of
NGAS and e-NGAS by Agencies SUC, WD the quarter
2. Quarterly Government-Wide and Sectorial
LGAS, NGAS, CGAS, On or before the end of
Performance Audit (GWASPA)
SUC, WD the quarter
(COA Memo #2006-074 dated July 4, 2006)
3. Quarterly Accomplishment Report (QAR)
LGAS, NGAS, CGAS, On or before the 5th day
(COA Memo dated Dec. 3, 2014 with revised
SUC, WD, ATFD, of the month following the
date of submission per Unnumbered Memo dated
LAD, FAD, TAG quarter
Dec. 27, 2018)
4. Quarterly Report on Request for Write-off On or before the 5th day
LGAS, NGAS, CGAS,
(QRRWO) of the month following the
SUC, WD
(COA Memo #2016-023 dated Nov. 14, 2016) quarter
5. Quarterly Status Report on the On or before the 10th day
Implementation of Revised Unified Audit NGAS, CGAS of the month following the
Approach (UAA)/QRSAI quarter
6. Statement of Audit Suspensions, On or before the 10th day
LGAS, NGAS, CGAS,
Disallowances and Charges of the month following the
SUC, WD
(COA Cir. #2009-006 dated Sep. 15, 2009) quarter
7. Quarterly Report on Publicized Government
Programs, Projects and Activities (GPPAs)
(COA Cir. #2013-004 dated Jan 30, 2013 and
2016-006 dated Aug. 20, 2015)

Note: Please specify if the Remarks column if the On or before the 15th day
LGAS, NGAS, CGAS,
GPPA should be brought to the attention of the of the month following the
SUC, WD
Chairperson. Thus, issues matters, including the quarter
reasons thereof should be stated.
Furthermore, kindly specify if the said GPPA is
involved with the LGU, NGA or CGA. (As per
Unnumbered Memo dated July 27, 2022 of
ASCOM ROLAND A. REY)
8. Report on Salaries and Allowances (ROSA)
received by Principal Offices & Members of
Governing Board of GOCCs and their
On or before the 25th day
Subsidiaries & Secretaries, Undersecretaries,
SUC, WD of the month following the
Assistant Secretaries of Various Government
quarter
Departments/Agencies
(COA Memo #2016-011 dated April 4, 2016)
C. SEMESTRAL REPORTS
1. Status of Transmital of Barangay Audit
On or before the 5th day
Reports (BARs)
LGAS of the month following the
(Unnumbered Memo of ASCOM JOSEPH B.
semester
ANACAY dated Oct. 8, 2019)
2. Enforcement and Monitoring of Final and On or before the 5th day
LGAS, NGAS, CGAS,
Executory Decisions of the month following the
SUC, WD
(COA Memo #2018-003 dated March 5, 2018) semester
3. Consolidated Status of Unliquidated Cash
Advances with Annexes LGAS, NGAS, CGAS, 1st Sem: July 15
(Coa Memo #2017-010 dated May 15, 2017 and SUC, WD 2nd Sem: January 15
LGS Unnumbered Memo dated March 15, 2018)
4. Status of Submission of Barangay On or before the 25th day
Transactions Documents LGAS of the month following the
(COA Cir. # 209-001 dated Jan. 30, 2019) semester
5. Actual MOOE of Auditing Units
LGAS, NGAS, CGAS, 1st Sem: July 15
(PFMS Unnumbered Memo dated Dec. 3, 2014
SUC, WD 2nd Sem: January 15
and Unnumbered Memo dated Sep. 9, 2013)
6. Audited FS: Summary of Significant and
Common Audit Observations and
Recommendations; Consolidated Report of NGAS Stand Alone
Upon Request
Audit Observations on GAD; Summary of Agencies
Audit Opinion; Aging of Payables, receivables
and Cash Advances
D. ANNUAL REPORTS
Feb 5
1. Request for Authority to Dispose of Records LGAS, NGAS, CGAS,
Note: Deadline may change
(COA Memo2017-012 dated June 15, 2017; LGS SUC, WD, ATFD,
depending on the latest
Memo) LAD, FAD, TAG
Memo received
On or before Feb 15
2. BP Form B (Targets) and/or as requested
LGAS, NGAS, CGAS,
(RMBO Memo dated Feb. 1, 2021 (latest Note: Deadline may change
SUC, WD
instruction received)) depending on the latest
Memo received
On or before Feb 25
3. Compliance to the Minimum 30% Full
and/or as requested
Implementation of Audit Recommendation LGAS, NGAS, CGAS,
Note: Deadline may change
(EO #80 s.2012 & EO #201 s.2016; IATF MC SUC, WD
depending on the latest
for PBB)
Memo received
May 10
4. ODA Annexes, if any LGAS, NGAS, CGAS, Note: Deadline may change
(COA Memo 2013-002 dated April 25, 2013) SUC, WD depending on the latest
Memo received
May 25 – Provincial &
5. Disaster Risk Reduction Management Fund Cities
Utilization, SAOR, PYAR LGAS June 25 – Municipalities &
(COA Memo 2014-009 dated Aug. 28, 2012) Barangays

6. Gender and Development (GAD) Annexes

(Annex A, Annex A-1, Annex A-2, Annex B
LGAS, NGAS, CGAS,
and Annex C) July 20
SUC, WD
(COA Memo 2019-009 dated Aug. 14, 2018)

7. Gender and Development (GAD) Audit

Report Survey Form (Monitoring of GAD
Audit Observations and Recommendations in LGAS, NGAS, CGAS,
Sep 20
the Audit Reports) SUC, WD
(COA Memo #2019-013 dated July 30, 2019)
8. AFR and its Annexes for Local Government
Audit Sector
(COA Memo #2020-008 dated March 11, 2020:
LGAS AFR and its Annexes)
Annex A-1.1 and A-1.2 Comparative
LGAS April 20
Detailed Statement of Financial Position
Annex A-2.1 and A-2.2 Comparative
LGAS April 20
Condensed Statement of Financial Position
Annex A-3.1 and A-3.2 Comparative April 20
LGAS
Statement of Financial Performance
Annex A-4.1 and A-4.2 Comparative April 20
Condensed Statement of Financial LGAS
Performance
Annex A-5.1 and A-5.2 Comparative April 20
LGAS
Statement of Cash Flow
Annex A-6.1 and A-6.2 Comparative April 20
LGAS
Statement of Changes in Net Assets/Equity
Annex A-7 Comparison of Budget and April 20
LGAS
Actual Amounts
Notes to Financial Statements LGAS April 20
Annex B Summary of Loans by LGUs LGAS May 5
Annex C Summary of Audit Opinions on
the Fairness of Presentation of the
LGAS July 5
Financial Statements, by LGU
Classification
Annex D Status of Implementation of Prior
Year’s Audit Recommendation (PYARs) LGAS July 5
Cities, Provinces, and Municipalities
Annex E Summary of Common and
Significant Audit Observations and
Recommendations (CSAOR) on Cities, LGAS July 5
Provinces, and Municipalities (consolidated
by audit area)
Annex F Financial Profile of Barangays by
LGAS July 5
City/Municipality
Annex G Summary of Common and
Significant Audit Observations and
LGAS July 5
Recommendations (CSAOR) on Barangays
(consolidated by audit area)
c/o WD Audit Group
Deadline: Aug 15
-direct submission to the
9. AFR Annexes for Water Districts
WD Concerned Office
(Unnumbered COA Memo dated June 4, 2015)
Note: Deadline may Change
depending on latest Memo
received
c/o SUC Audit Group
Deadline: Aug 15
-direct submission to the
10. AFR Annexes for SUCs
SUC Concerned Office
(Unnumbered COA Memo dated April 26, 2022)
Note: Deadline may Change
depending on latest Memo
received