Municipality:

Barangay:
Community Visit date:
Financial Reports Checklist

Document Items to check Yes No

1 Cashbook Timeliness Is it updated? Maintained monthy?
Are all cash receipts recorded?
Are all cash disbursements recorded?
Completeness Are all supporting attachments complete?
- Cash in - Deposit Slip, NFT, Bank Snapshot, AR?
- Cash Out - complete file of paid DVs
Is ending balance from previous month brought forward for
the month?
Are all required details filled in? Is it correct and consistent
with its supporting attachments?
- Date
- Reference
Correctness and
- DV Number
Consistency
- Check Number
- Particulars
- Amount
- Fund Source
Is the cumulative balance of the last transaction for the
month correct?
2 LCC In-kind Journal Timeliness Is it updated? Maintained monthy?
Are all LCC In-kind delivered and utilized for the month
Completeness recorded?
Are all VLCC and its supporting attachment complete?
Is ending balance from previous month brought forward for
the month?
Are all required details filled in? Is it correct and consistent
with its supporting attachments?
- Date
Correctness and
- VLCC Number
Consistency
- Donor
- Particulars
- Amount
- Fund Source
Is the total correct?
Status of Sources and Completeness and Is it prepared monthly?
3
Uses of Funds Timeliness Is it updated?
Is ending balance from previous month brought forward for
the month?
Are all funds received for the month consistent with the
Cash Receipts recorded in Cashbook?
- Fund Source
- Donor
- Amount
Are all expenses incurred for the month consistent with the
Cash Disbursements recorded in the Cashbook?
- Amount per item/account
Is cash balance end consistent with the cumulative balance
Correctness and
in cashbook for the same cut-off period?
Consistency
Is ending balance consistent with bank snapshot/statement
for the particular cut-off period? If not, is bank
reconciliation statement prepared/attached?
Is it prepared by Treasurer?
Is it approved by Brgy. Chairperson?
Is it Reviewed/Certified as to Correctness by Municipal
Accountant?
Is it noted by Local Chief Executive?
Is it duly received by the Local COA? With printed name and
signature of Supervising Auditor/Audit Team Leader or
Authorized Representative?
 Bank Reconciliation
4 Timeliness Is it prepared every month end or reporting period?
Statement

Is the adjusted ending balance tally/consistent with ending

Correctness and
balance of Status Sub-Project Fund Utilization Report?
Consistency
Is it prepared by Community Bookkeeper?
Is it approved by BDC-TWG Chairperson?
List/Summary of Checks
Timeliness
5 Issued Is it updated?
Are all checks issued for the month recorded?
Are cancelled checks reflected? (if any)
All checks are complete? No missing check numbers?
Are the details correctly filled out?
- DV number
- Check date
- Check Number
- Check Amount
Completeness, Is total amount of checks issued for the month consistent
Correctness and with the total cash expenses incurred for the month in the
Consistency SSPFUR?
Is it prepared by Treasurer?
Is it approved by Brgy. Chairperson?
Is it Reviewed/Certified as to Correctness by Municipal
Accountant?
Is it noted by Local Chief Executive?
Is it duly received by the Local COA? With printed name and
signature of Supervising Auditor/Audit Team Leader or
Authorized Representative?
6 VLCC for CBIS Is it complete and chronologically numbered?
Is it dated and signed by all required signatories?
Is there any attachments to support the cost and delivery of
LCC?
7 VLCC for SPI Is it complete and chronologically numbered?
Is it dated and signed by all required signatories?
Is there any attachment to support the cost and delivery of
LCC?

Checked by:

Financial Analyst/MFA

Noted by:

Area Coordinator/SAO-Finance/DRPM