Session 1.

Exercise 1.1-4

Objective:
The participants will be able to identify the expenditures which falls under the IIUUEE
expenditures.

Time required:

Activity Time Allotted

Instructions 2 minutes
Question and Answer 23 minutes
Total 25 minutes

Materials required:

1. 4 sets of metacards labelled as follows:

a. Unnecessary
b. Unconscionable
c. Irregular
d. Illegal
e. Excessive
f. Extravagant

2. Slides 1.1-31 to 1.1-40

Instructions:

1. Group yourselves into four (4) groups.

2. Assign one member to hold one of the metacards given.
3. From the slides shown, identify what type of expenditure is referred to in the
given transaction based on COA Circular 2012-003 dated October 29, 2012.
4. The member holding the metacard representing the group’s answer will stand
and raise the metacard.

Audit of Government Expenditures Seminar/Workshop Page 1